{"id":25838,"date":"2016-10-02T01:02:51","date_gmt":"2016-10-02T01:02:51","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=25838"},"modified":"2016-10-02T01:19:03","modified_gmt":"2016-10-02T01:19:03","slug":"phuong-phap-ke-toan-giao-dich-hop-dong-hop-tac-kinh-doanh-theo-thong-tu-133","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=25838","title":{"rendered":"Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n giao d\u1ecbch h\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c kinh doanh theo Th\u00f4ng t\u01b0 133"},"content":{"rendered":"
\"\"<\/a>

H\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c kinh doanh _ K\u1ebf to\u00e1n thu\u1ebf Centax<\/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 giao d\u1ecbch h\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c kinh doanh theo Th\u00f4ng t\u01b0 133<\/span><\/h2>\n

I. Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n BCC theo h\u00ecnh th\u1ee9c t\u00e0i s\u1ea3n \u0111\u1ed3ng ki\u1ec3m so\u00e1t\u00a0<\/span><\/strong><\/span><\/h2>\n

1. Tr\u01b0\u1eddng h\u1ee3p c\u00e1c b\u00ean tham gia BCC g\u00f3p ti\u1ec1n mua t\u00e0i s\u1ea3n \u0111\u1ed3ng ki\u1ec3m so\u00e1t, m\u1ed7i b\u00ean c\u0103n c\u1ee9 v\u00e0o s\u1ed1 ti\u1ec1n th\u1ef1c g\u00f3p \u0111\u1ec3 mua t\u00e0i s\u1ea3n, ghi:<\/span><\/strong><\/h3>\n

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

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

C\u00f3 c\u00e1c TK 111, 112,331,341.<\/span><\/p>\n

2. Tr\u01b0\u1eddng h\u1ee3p c\u00e1c b\u00ean tham gia BCC t\u1ef1 th\u1ef1c hi\u1ec7n ho\u1eb7c ph\u1ed1i h\u1ee3p v\u1edbi \u0111\u1ed1i t\u00e1c kh\u00e1c ti\u1ebfn h\u00e0nh \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng \u0111\u1ec3 c\u00f3 \u0111\u01b0\u1ee3c t\u00e0i s\u1ea3n \u0111\u1ed3ng ki\u1ec3m so\u00e1t, c\u0103n c\u1ee9 v\u00e0o chi ph\u00ed th\u1ef1c t\u1ebf b\u1ecf ra c\u1ee7a t\u1eebng b\u00ean tham gia BCC, ghi:<\/span><\/strong><\/h3>\n

N\u1ee3 TK 241 – X\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n d\u1edf dang (chi ti\u1ebft t\u00e0i s\u1ea3n \u0111\u1ed3ng ki\u1ec3m so\u00e1t)<\/span><\/p>\n

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

C\u00f3 c\u00e1c TK 111, 112, 152, 153, 155, 156, 211,…<\/span><\/p>\n

C\u00f3 c\u00e1c TK 331, 3411,…<\/span><\/p>\n

3. Khi c\u00f4ng tr\u00ecnh \u0111\u1ea7u t\u01b0 XDCB ho\u00e0n th\u00e0nh, \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng, c\u00e1c b\u00ean ph\u1ea3i quy\u1ebft to\u00e1n v\u00e0 ph\u00e2n chia gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n \u0111\u1ed3ng ki\u1ec3m so\u00e1t. C\u0103n c\u1ee9 bi\u00ean b\u1ea3n chia t\u00e0i s\u1ea3n \u0111\u1ed3ng ki\u1ec3m so\u00e1t, c\u00e1c b\u00ean ph\u1ea3i x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a t\u1eebng t\u00e0i s\u1ea3n \u0111\u1ec3 ghi nh\u1eadn ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, ghi:<\/span><\/strong><\/h3>\n

N\u1ee3 c\u00e1c TK 211, 217 (chi ti\u1ebft ph\u1ea7n t\u00e0i s\u1ea3n \u0111\u1ed3ng ki\u1ec3m so\u00e1t theo gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a t\u1eebng ph\u1ea7n t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c chia)<\/span><\/p>\n

N\u1ee3 TK 138 – Ph\u1ea3i thu kh\u00e1c (chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c duy\u1ec7t, ph\u1ea3i thu h\u1ed3i – n\u1ebfu c\u00f3)<\/span><\/p>\n

N\u1ee3 TK 811 \u2013 Chi ph\u00ed kh\u00e1c (n\u1ebfu gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c chia nh\u1ecf h\u01a1n chi ph\u00ed \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng)<\/span><\/p>\n

C\u00f3 TK 241 \u2013 XDCB d\u1edf dang<\/span><\/p>\n

C\u00f3 TK 711 \u2013 Thu nh\u1eadp kh\u00e1c (n\u1ebfu gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c chia l\u1edbn h\u01a1n chi ph\u00ed \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng).<\/span><\/p>\n

4. \u00a0Ph\u01b0\u01a1ng ph\u00e1p ghi ch\u00e9p c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf li\u00ean quan \u0111\u1ebfn k\u1ebf to\u00e1n chi ph\u00ed, doanh thu m\u00e0 c\u00e1c b\u00ean tham gia li\u00ean doanh t\u00e0i s\u1ea3n \u0111\u1ed3ng ki\u1ec3m so\u00e1t ph\u1ea3i g\u00e1nh ch\u1ecbu ho\u1eb7c \u0111\u01b0\u1ee3c h\u01b0\u1edfng khi t\u00e0i s\u1ea3n \u0111i v\u00e0o ho\u1ea1t \u0111\u1ed9ng v\u00e0 BCC chuy\u1ec3n sang h\u00ecnh th\u1ee9c ho\u1ea1t \u0111\u1ed9ng \u0111\u1ed3ng ki\u1ec3m so\u00e1t th\u1ef1c hi\u1ec7n nh\u01b0 quy \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p ho\u1ea1t \u0111\u1ed9ng kinh doanh \u0111\u1ed3ng ki\u1ec3m so\u00e1t.<\/span><\/strong><\/h3>\n

II. Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n BCC theo h\u00ecnh th\u1ee9c ho\u1ea1t \u0111\u1ed9ng kinh doanh \u0111\u1ed3ng ki\u1ec3m so\u00e1t<\/span><\/strong><\/h2>\n

1. K\u1ebf to\u00e1n g\u00f3p v\u1ed1n v\u00e0 nh\u1eadn v\u1ed1n g\u00f3p ho\u1ea1t \u0111\u1ed9ng kinh doanh \u0111\u1ed3ng ki\u1ec3m so\u00e1t<\/span><\/strong><\/h3>\n

a. T\u1ea1i b\u00ean nh\u1eadn v\u1ed1n g\u00f3p<\/span><\/p>\n

– C\u0103n c\u1ee9 bi\u00ean b\u1ea3n g\u00f3p v\u1ed1n c\u1ee7a c\u00e1c b\u00ean tham gia h\u1ee3p \u0111\u1ed3ng li\u00ean doanh \u0111\u1ed3ng ki\u1ec3m so\u00e1t, b\u00ean nh\u1eadn v\u1ed1n g\u00f3p ghi:<\/span><\/p>\n

N\u1ee3 c\u00e1c TK 111,112, 152, 155, 156…<\/span><\/p>\n

C\u00f3 TK 338 – Ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c.<\/span><\/p>\n

Khi tr\u1ea3 l\u1ea1i v\u1ed1n g\u00f3p cho c\u00e1c b\u00ean, k\u1ebf to\u00e1n ghi \u0111\u1ea3o b\u00fat to\u00e1n tr\u00ean. N\u1ebfu c\u00f3 ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a t\u00e0i s\u1ea3n tr\u1ea3 l\u1ea1i v\u00e0 gi\u00e1 tr\u1ecb kho\u1ea3n nh\u1eadn g\u00f3p c\u1ee7a c\u00e1c b\u00ean, k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh thu nh\u1eadp kh\u00e1c ho\u1eb7c chi ph\u00ed kh\u00e1c.<\/span><\/p>\n

– N\u1ebfu nh\u1eadn v\u1ed1n g\u00f3p b\u1eb1ng TSC\u0110 m\u00e0 kh\u00f4ng c\u00f3 s\u1ef1 chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu, b\u00ean nh\u1eadn v\u1ed1n g\u00f3p ch\u1ec9 theo d\u00f5i chi ti\u1ebft tr\u00ean h\u1ec7 th\u1ed1ng qu\u1ea3n tr\u1ecb v\u00e0 thuy\u1ebft minh nh\u01b0 t\u00e0i s\u1ea3n nh\u1eadn gi\u1eef h\u1ed9.<\/span><\/p>\n

b. T\u1ea1i b\u00ean g\u00f3p v\u1ed1n<\/span><\/p>\n

– C\u0103n c\u1ee9 bi\u00ean b\u1ea3n g\u00f3p v\u1ed1n c\u1ee7a c\u00e1c b\u00ean tham gia h\u1ee3p \u0111\u1ed3ng li\u00ean doanh \u0111\u1ed3ng ki\u1ec3m so\u00e1t, b\u00ean g\u00f3p v\u1ed1n ghi:<\/span><\/p>\n

N\u1ee3 TK 138 – Ph\u1ea3i thu kh\u00e1c<\/span><\/p>\n

C\u00f3 c\u00e1c TK 111,112, 152, 155, 156…<\/span><\/p>\n

Khi nh\u1eadn l\u1ea1i v\u1ed1n g\u00f3p, k\u1ebf to\u00e1n ghi \u0111\u1ea3o b\u00fat to\u00e1n tr\u00ean. N\u1ebfu c\u00f3 ch\u00eanh l\u1ec7ch gi\u1eefa gi\u1ea3 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a t\u00e0i s\u1ea3n nh\u1eadn v\u1ec1 v\u00e0 gi\u00e1 tr\u1ecb kho\u1ea3n v\u1ed1n g\u00f3p, k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh thu nh\u1eadp kh\u00e1c ho\u1eb7c chi ph\u00ed kh\u00e1c.<\/span><\/p>\n

– N\u1ebfu g\u00f3p v\u1ed1n b\u1eb1ng TSC\u0110 m\u00e0 kh\u00f4ng c\u00f3 s\u1ef1 chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu, b\u00ean g\u00f3p v\u1ed1n kh\u00f4ng ghi gi\u1ea3m TSC\u0110 m\u00e0 ph\u1ea3i theo d\u00f5i chi ti\u1ebft tr\u00ean h\u1ec7 th\u1ed1ng qu\u1ea3n tr\u1ecb v\u00e0 thuy\u1ebft minh v\u1ec1 \u0111\u1ecba \u0111i\u1ec3m \u0111\u1eb7t t\u00e0i s\u1ea3n.<\/span><\/p>\n

2. K\u1ebf to\u00e1n chi ph\u00ed ph\u00e1t sinh ri\u00eang t\u1ea1i m\u1ed7i b\u00ean li\u00ean doanh<\/span><\/strong><\/span><\/h3>\n

– C\u0103n c\u1ee9 v\u00e0o c\u00e1c h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb li\u00ean quan, t\u1eadp h\u1ee3p chi ph\u00ed ph\u00e1t sinh ri\u00eang m\u00e0 b\u00ean li\u00ean doanh ph\u1ea3i g\u00e1nh ch\u1ecbu khi tham gia ho\u1ea1t \u0111\u1ed9ng kinh doanh \u0111\u1ed3ng ki\u1ec3m so\u00e1t, ghi:<\/span><\/p>\n

N\u1ee3 c\u00e1c TK 154, 642 (chi ti\u1ebft cho h\u1ee3p \u0111\u1ed3ng li\u00ean doanh)<\/span><\/p>\n

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

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

3. K\u1ebf to\u00e1n chi ph\u00ed ph\u00e1t sinh chung do m\u1ed7i b\u00ean tham gia li\u00ean doanh g\u00e1nh ch\u1ecbu:<\/span><\/strong><\/h3>\n

a. K\u1ebf to\u00e1n t\u1ea1i b\u00ean tham gia li\u00ean doanh c\u00f3 ph\u00e1t sinh chi ph\u00ed chung:<\/span><\/p>\n

– Khi\u00a0 ph\u00e1t sinh chi ph\u00ed chung do m\u1ed7i b\u00ean li\u00ean doanh ph\u1ea3i g\u00e1nh ch\u1ecbu, c\u0103n c\u1ee9 v\u00e0o c\u00e1c h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb li\u00ean quan ghi:<\/span><\/p>\n

N\u1ee3 c\u00e1c TK 154, 642 (chi ti\u1ebft cho h\u1ee3p \u0111\u1ed3ng li\u00ean doanh)<\/span><\/p>\n

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

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

– N\u1ebfu h\u1ee3p \u0111\u1ed3ng li\u00ean doanh quy \u0111\u1ecbnh ph\u1ea3i ph\u00e2n chia chi ph\u00ed chung, cu\u1ed1i k\u1ef3 c\u0103n c\u1ee9 v\u00e0o quy \u0111\u1ecbnh c\u1ee7a h\u1ee3p \u0111\u1ed3ng, k\u1ebf to\u00e1n l\u1eadp B\u1ea3ng ph\u00e2n b\u1ed5 chi ph\u00ed chung cho c\u00e1c b\u00ean g\u00f3p v\u1ed1n li\u00ean doanh v\u00e0 sau khi \u0111\u01b0\u1ee3c c\u00e1c b\u00ean li\u00ean doanh ch\u1ea5p nh\u1eadn, c\u0103n c\u1ee9 v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 cho c\u00e1c b\u00ean g\u00f3p v\u1ed1n li\u00ean doanh kh\u00e1c, ghi:<\/span><\/p>\n

N\u1ee3 TK 138 – Ph\u1ea3i thu kh\u00e1c (chi ti\u1ebft cho t\u1eebng \u0111\u1ed1i t\u00e1c)<\/span><\/p>\n

C\u00f3 TK 133 – Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (n\u1ebfu chia thu\u1ebf \u0111\u1ea7u v\u00e0o)<\/span><\/p>\n

C\u00f3 TK 3331 – Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p (n\u1ebfu thu\u1ebf \u0111\u1ea7u v\u00e0o c\u1ee7a chi ph\u00ed chung \u0111\u00e3 kh\u1ea5u tr\u1eeb h\u1ebft, ph\u1ea3i ghi t\u0103ng s\u1ed1 thu\u1ebf \u0111\u1ea7u ra ph\u1ea3i n\u1ed9p)<\/span><\/p>\n

C\u00f3 c\u00e1c TK 154, 642.<\/span><\/p>\n

b) K\u1ebf to\u00e1n t\u1ea1i b\u00ean li\u00ean doanh kh\u00f4ng h\u1ea1ch to\u00e1n chi ph\u00ed chung cho h\u1ee3p \u0111\u1ed3ng li\u00ean doanh:<\/span><\/p>\n

C\u0103n c\u1ee9 v\u00e0o B\u1ea3ng ph\u00e2n b\u1ed5 chi ph\u00ed chung c\u1ee7a h\u1ee3p \u0111\u1ed3ng li\u00ean doanh \u0111\u00e3 \u0111\u01b0\u1ee3c c\u00e1c b\u00ean g\u00f3p v\u1ed1n li\u00ean doanh ch\u1ea5p nh\u1eadn (do b\u00ean tham gia li\u00ean doanh c\u00f3 ph\u00e1t sinh chi ph\u00ed chung th\u00f4ng b\u00e1o), ghi:<\/span><\/p>\n

N\u1ee3 c\u00e1c TK 154, 642 (chi ti\u1ebft cho h\u1ee3p \u0111\u1ed3ng li\u00ean doanh)<\/span><\/p>\n

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

C\u00f3 TK 338 – Ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c (chi ti\u1ebft cho b\u00ean tham gia li\u00ean doanh c\u00f3 ph\u00e1t sinh chi ph\u00ed chung).<\/span><\/p>\n

4. K\u1ebf to\u00e1n trong tr\u01b0\u1eddng h\u1ee3p h\u1ee3p \u0111\u1ed3ng chia s\u1ea3n ph\u1ea9m:<\/span><\/strong><\/h3>\n

– Khi nh\u1eadn s\u1ea3n ph\u1ea9m \u0111\u01b0\u1ee3c chia t\u1eeb h\u1ee3p \u0111\u1ed3ng li\u00ean doanh nh\u1eadp kho, c\u0103n c\u1ee9 v\u00e0o phi\u1ebfu giao nh\u1eadn s\u1ea3n ph\u1ea9m t\u1eeb h\u1ee3p \u0111\u1ed3ng, phi\u1ebfu nh\u1eadp kho v\u00e0 c\u00e1c ch\u1ee9ng t\u1eeb li\u00ean quan ghi:<\/span><\/p>\n

N\u1ee3 TK 152 \u2013 Nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u (n\u1ebfu s\u1ea3n ph\u1ea9m \u0111\u01b0\u1ee3c chia ch\u01b0a ph\u1ea3i l\u00e0 th\u00e0nh ph\u1ea9m\u00a0\u00a0 cu\u1ed1i c\u00f9ng)<\/span><\/p>\n

N\u1ee3 TK 155 \u2013 Th\u00e0nh ph\u1ea9m (n\u1ebfu s\u1ea3n ph\u1ea9m \u0111\u01b0\u1ee3c chia l\u00e0 th\u00e0nh ph\u1ea9m)<\/span><\/p>\n

N\u1ee3 TK 157 \u2013 H\u00e0ng g\u1eedi \u0111i b\u00e1n (n\u1ebfu g\u1eedi s\u1ea3n ph\u1ea9m \u0111\u01b0\u1ee3c chia \u0111em \u0111i b\u00e1n ngay kh\u00f4ng qua kho)<\/span><\/p>\n

C\u00f3 TK 154 \u2013 Chi ph\u00ed SXKD d\u1edf dang (g\u1ed3m chi ph\u00ed ph\u00e1t sinh ri\u00eang v\u00e0 chi ph\u00ed\u00a0 ph\u00e1t sinh chung m\u00e0 m\u1ed7i b\u00ean tham gia li\u00ean doanh ph\u1ea3i g\u00e1nh ch\u1ecbu) (chi ti\u1ebft cho h\u1ee3p \u0111\u1ed3ng li\u00ean doanh)<\/span><\/p>\n

– Khi nh\u1eadn s\u1ea3n ph\u1ea9m \u0111\u01b0\u1ee3c chia t\u1eeb h\u1ee3p \u0111\u1ed3ng v\u00e0 \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng ngay cho s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m kh\u00e1c, k\u1ebf to\u00e1n ch\u1ec9 theo d\u00f5i chi ti\u1ebft \u0111\u1ed1i v\u1edbi chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh d\u1edf dang.<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p h\u1ee3p \u0111\u1ed3ng li\u00ean doanh quy \u0111\u1ecbnh kh\u00f4ng chia s\u1ea3n ph\u1ea9m m\u00e0 giao cho m\u1ed9t b\u00ean b\u00e1n ra ngo\u00e0i, sau khi ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n cho b\u00ean mua s\u1ea3n ph\u1ea9m, b\u00ean b\u00e1n k\u1ebft chuy\u1ec3n chi ph\u00ed ph\u00e1t sinh ri\u00eang v\u00e0 chi ph\u00ed chung m\u00e0 m\u1ed7i b\u00ean tham gia li\u00ean doanh ph\u1ea3i g\u00e1nh ch\u1ecbu v\u00e0o gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n, ghi:<\/span><\/p>\n

N\u1ee3 TK 632 – Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n<\/span><\/p>\n

C\u00f3 TK 154 – Chi ph\u00ed SXKD d\u1edf dang (g\u1ed3m chi ph\u00ed ph\u00e1t sinh ri\u00eang v\u00e0 chi ph\u00ed chung m\u00e0 m\u1ed7i b\u00ean tham gia li\u00ean doanh ph\u1ea3i g\u00e1nh ch\u1ecbu) (chi ti\u1ebft cho h\u1ee3p \u0111\u1ed3ng li\u00ean doanh).<\/span><\/p>\n

5. K\u1ebf to\u00e1n doanh thu b\u00e1n s\u1ea3n ph\u1ea9m trong tr\u01b0\u1eddng h\u1ee3p m\u1ed9t b\u00ean tham gia li\u00ean doanh b\u00e1n h\u1ed9 h\u00e0ng h\u00f3a v\u00e0 chia doanh thu cho c\u00e1c \u0111\u1ed1i t\u00e1c kh\u00e1c:<\/span><\/strong><\/h3>\n

a) K\u1ebf to\u00e1n \u1edf b\u00ean b\u00e1n s\u1ea3n ph\u1ea9m:<\/span><\/p>\n

– Khi b\u00e1n s\u1ea3n ph\u1ea9m theo quy \u0111\u1ecbnh c\u1ee7a h\u1ee3p \u0111\u1ed3ng, b\u00ean b\u00e1n ph\u1ea3i ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n cho to\u00e0n b\u1ed9 s\u1ea3n ph\u1ea9m b\u00e1n ra, \u0111\u1ed3ng th\u1eddi ph\u1ea3n \u00e1nh t\u1ed5ng s\u1ed1 ti\u1ec1n b\u00e1n s\u1ea3n ph\u1ea9m c\u1ee7a ho\u1ea1t \u0111\u1ed9ng li\u00ean doanh, ghi:<\/span><\/p>\n

N\u1ee3 c\u00e1c TK111, 112, 131,…<\/span><\/p>\n

C\u00f3 TK 338 – Ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c (chi ti\u1ebft h\u1ee3p \u0111\u1ed3ng li\u00ean doanh)<\/span><\/p>\n

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

– C\u0103n c\u1ee9 v\u00e0o quy \u0111\u1ecbnh c\u1ee7a h\u1ee3p \u0111\u1ed3ng li\u00ean doanh v\u00e0 B\u1ea3ng ph\u00e2n b\u1ed5 doanh thu, ph\u1ea3n \u00e1nh doanh thu t\u01b0\u01a1ng \u1ee9ng v\u1edbi l\u1ee3i \u00edch c\u1ee7a b\u00ean tham gia li\u00ean doanh \u0111\u01b0\u1ee3c h\u01b0\u1edfng, ghi:<\/span><\/p>\n

N\u1ee3 TK 338 – Ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c (chi ti\u1ebft cho h\u1ee3p \u0111\u1ed3ng LD)<\/span><\/p>\n

C\u00f3 TK 511 – Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 (l\u1ee3i \u00edch m\u00e0 b\u00ean b\u00e1n \u0111\u01b0\u1ee3c h\u01b0\u1edfng theo th\u1ecfa thu\u1eadn trong h\u1ee3p \u0111\u1ed3ng).<\/span><\/p>\n

– Sau khi \u0111\u1ed1i chi\u1ebfu chi ph\u00ed ph\u00e1t sinh chung m\u1ed7i b\u00ean ph\u1ea3i g\u00e1nh ch\u1ecbu v\u00e0 doanh thu chia cho c\u00e1c b\u00ean theo h\u1ee3p \u0111\u1ed3ng, k\u1ebf to\u00e1n b\u00f9 tr\u1eeb kho\u1ea3n ph\u1ea3i thu kh\u00e1c v\u00e0 ph\u1ea3i tr\u1ea3 kh\u00e1c (chi ti\u1ebft cho t\u1eebng b\u00ean tham gia BCC), ghi:<\/span><\/p>\n

N\u1ee3 TK 338 – Ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c<\/span><\/p>\n

C\u00f3 TK 138 – Ph\u1ea3i thu kh\u00e1c.<\/span><\/p>\n

– Khi thanh to\u00e1n ti\u1ec1n b\u00e1n s\u1ea3n ph\u1ea9m do b\u00ean \u0111\u1ed1i t\u00e1c tham gia li\u00ean doanh kh\u00f4ng b\u00e1n s\u1ea3n ph\u1ea9m \u0111\u01b0\u1ee3c h\u01b0\u1edfng, ghi:<\/span><\/p>\n

N\u1ee3TK 338 – Ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c (t\u1eebng \u0111\u1ed1i t\u00e1c tham gia LD)<\/span><\/p>\n

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

b) K\u1ebf to\u00e1n \u1edf b\u00ean kh\u00f4ng b\u00e1n s\u1ea3n ph\u1ea9m:<\/span><\/p>\n

B\u00ean li\u00ean doanh kh\u00f4ng tham gia b\u00e1n s\u1ea3n ph\u1ea9m c\u1ee7a li\u00ean doanh, c\u0103n c\u1ee9 v\u00e0o b\u1ea3ng ph\u00e2n b\u1ed5 doanh thu \u0111\u00e3 \u0111\u01b0\u1ee3c c\u00e1c b\u00ean tham gia li\u00ean doanh x\u00e1c nh\u1eadn v\u00e0 ch\u1ee9ng t\u1eeb c\u00f3 li\u00ean quan do b\u00ean b\u00e1n s\u1ea3n ph\u1ea9m cung c\u1ea5p, l\u1eadp h\u00f3a \u0111\u01a1n cho b\u00ean b\u00e1n s\u1ea3n ph\u1ea9m theo s\u1ed1 doanh thu m\u00e0 m\u00ecnh \u0111\u01b0\u1ee3c h\u01b0\u1edfng, ghi:<\/span><\/p>\n

N\u1ee3 TK 138 – Ph\u1ea3i thu kh\u00e1c (bao g\u1ed3m c\u1ea3 thu\u1ebf GTGT n\u1ebfu chia c\u1ea3 thu\u1ebf GTGT \u0111\u1ea7u ra, chi ti\u1ebft cho \u0111\u1ed1i t\u00e1c tham gia li\u00ean doanh b\u00e1n s\u1ea3n ph\u1ea9m)<\/span><\/p>\n

C\u00f3 TK 511 – Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 (chi ti\u1ebft cho h\u1ecdp \u0111\u1ed3ng LD v\u00e0 theo s\u1ed1 ti\u1ec1n \u0111\u01b0\u1ee3c chia)<\/span><\/p>\n

C\u00f3 TK 3331 – Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p (n\u1ebfu chia thu\u1ebf GTGT \u0111\u1ea7u ra).<\/span><\/p>\n

– Khi b\u00ean \u0111\u1ed1i t\u00e1c tham gia li\u00ean doanh thanh to\u00e1n ti\u1ec1n b\u00e1n s\u1ea3n ph\u1ea9m, c\u0103n v\u00e0o s\u1ed1 ti\u1ec1n th\u1ef1c nh\u1eadn, ghi:<\/span><\/p>\n

N\u1ee3 c\u00e1c TK 111, 112 (s\u1ed1 ti\u1ec1n do \u0111\u1ed1i t\u00e1c trong h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n tr\u1ea3)<\/span><\/p>\n

C\u00f3 TK 138 – Ph\u1ea3i thu kh\u00e1c (chi ti\u1ebft t\u1eebng b\u00ean b\u00e1n s\u1ea3n ph\u1ea9m).<\/span><\/p>\n

III. Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n BCC chia l\u1ee3i nhu\u1eadn sau thu\u1ebf<\/span><\/strong><\/h2>\n

1. Tr\u01b0\u1eddng h\u1ee3p c\u00e1c b\u00ean \u0111\u01b0\u1ee3c chia m\u1ed9t kho\u1ea3n c\u1ed1 \u0111\u1ecbnh kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o k\u1ebft qu\u1ea3 kinh doanh c\u1ee7a BCC (B\u00ean k\u1ebf to\u00e1n v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf ki\u1ec3m so\u00e1t BCC),:<\/span><\/strong><\/h3>\n

a. T\u1ea1i b\u00ean th\u1ef1c hi\u1ec7n k\u1ebf to\u00e1n v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf cho BCC<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p nh\u1eadn ti\u1ec1n, v\u1eadt t\u01b0, h\u00e0ng h\u00f3a c\u1ee7a c\u00e1c b\u00ean g\u00f3p v\u1ed1n, ghi:<\/span><\/p>\n

N\u1ee3 c\u00e1c TK 112, 152, 156…<\/span><\/p>\n

C\u00f3 TK 338 – Ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c.<\/span><\/p>\n

– Khi ph\u00e1t sinh c\u00e1c kho\u1ea3n doanh thu, chi ph\u00ed cho BCC, k\u1ebf to\u00e1n nh\u1eadn to\u00e0n b\u1ed9 doanh thu, chi ph\u00ed nh\u01b0 \u0111\u1ed1i v\u1edbi c\u00e1c giao d\u1ecbch c\u1ee7a ch\u00ednh m\u00ecnh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

– Khi x\u00e1c \u0111\u1ecbnh s\u1ed1 ti\u1ec1n ph\u1ea3i tr\u1ea3 \u0111\u1ecbnh k\u1ef3 cho c\u00e1c b\u00ean kh\u00e1c theo h\u1ee3p \u0111\u1ed3ng, ghi:<\/span><\/p>\n

N\u1ee3 c\u00e1c TK 154, 642<\/span><\/p>\n

C\u00f3 TK 338 – Ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c.<\/span><\/p>\n

– Tr\u1ea3 l\u1ea1i cho c\u00e1c b\u00ean s\u1ed1 ti\u1ec1n, v\u1eadt t\u01b0 \u0111\u00e3 nh\u1eadn g\u00f3p v\u1ed1n, ghi:<\/span><\/p>\n

N\u1ee3 TK 338 – Ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c<\/span><\/p>\n

C\u00f3 c\u00e1c TK 112, 152, 156…<\/span><\/p>\n

N\u1ebfu c\u00f3 ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a t\u00e0i s\u1ea3n tr\u1ea3 l\u1ea1i v\u00e0 gi\u00e1 tr\u1ecb kho\u1ea3n v\u1ed1n nh\u1eadn g\u00f3p c\u1ee7a c\u00e1c b\u00ean, k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh thu nh\u1eadp kh\u00e1c ho\u1eb7c chi ph\u00ed kh\u00e1c.<\/span><\/p>\n

b. T\u1ea1i b\u00ean kh\u00f4ng th\u1ef1c hi\u1ec7n k\u1ebf to\u00e1n v\u00e0 kh\u00f4ng quy\u1ebft to\u00e1n thu\u1ebf cho BCC:<\/span><\/p>\n

– \u00a0Khi g\u00f3p v\u1ed1n v\u00e0o BCC, ghi:<\/span><\/p>\n

N\u1ee3 TK 138 – Ph\u1ea3i thu kh\u00e1c<\/span><\/p>\n

C\u00f3 c\u00e1c TK 112, 152, 156…<\/span><\/p>\n

– Khi nh\u1eadn \u0111\u01b0\u1ee3c th\u00f4ng b\u00e1o v\u1ec1 s\u1ed1 l\u00e3i \u0111\u01b0\u1ee3c chia t\u1eeb BCC, ghi:<\/span><\/p>\n

N\u1ee3 TK 138-Ph\u1ea3i thu kh\u00e1c<\/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

– Khi nh\u1eadn l\u1ea1i v\u1ed1n g\u00f3p, ghi:<\/span><\/p>\n

N\u1ee3 c\u00e1c TK 112, 152, 156…<\/span><\/p>\n

C\u00f3 TK 138 – Ph\u1ea3i thu kh\u00e1c.<\/span><\/p>\n

N\u1ebfu c\u00f3 ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a t\u00e0i s\u1ea3n nh\u1eadn v\u1ec1 v\u00e0 gi\u00e1 tr\u1ecb kho\u1ea3n v\u1ed1n g\u00f3p, k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh thu nh\u1eadp kh\u00e1c ho\u1eb7c chi ph\u00ed kh\u00e1c.<\/span><\/p>\n

2. Tr\u01b0\u1eddng h\u1ee3p c\u00e1c b\u00ean \u0111\u01b0\u1ee3c chia l\u1ee3i nhu\u1eadn ph\u1ee5 thu\u1ed9c v\u00e0o k\u1ebft qu\u1ea3 kinh doanh c\u1ee7a BCC (c\u00e1c b\u00ean c\u00f3 quy\u1ec1n \u0111\u1ed3ng ki\u1ec3m so\u00e1t BCC):<\/span><\/strong><\/h3>\n

a) T\u1ea1i b\u00ean k\u1ebf to\u00e1n v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf<\/span><\/p>\n

a1) Vi\u1ec7c ghi nh\u1eadn v\u1ed1n g\u00f3p v\u00e0 tr\u1ea3 l\u1ea1i v\u1ed1n g\u00f3p cho c\u00e1c b\u00ean th\u1ef1c hi\u1ec7n t\u01b0\u01a1ng t\u1ef1 \u0111i\u1ec3m 4.1 n\u00eau tr\u00ean.<\/span><\/p>\n

a2) Khi ghi nh\u1eadn doanh thu cua BCC, k\u1ebf to\u00e1n ghi nh\u1eadn to\u00e0n b\u1ed9 doanh thu ph\u00e1t sinh tr\u00ean s\u1ed5 k\u1ebf to\u00e1n TK 511 \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 \u0111\u1ed1i chi\u1ebfu, gi\u1ea3i tr\u00ecnh v\u00e0 x\u00e1c \u0111\u1ecbnh doanh thu t\u00ednh thu\u1ebf cho BCC:<\/span><\/p>\n

– Ghi nh\u1eadn doanh thu c\u1ee7a BCC, ghi:<\/span><\/p>\n

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

Tr\u00ean B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh, ch\u1ec9 kho\u1ea3n doanh thu t\u01b0\u01a1ng \u1ee9ng v\u1edbi ph\u1ea7n \u0111\u01b0\u1ee3c h\u01b0\u1edfng m\u1edbi \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y trong ch\u1ec9 ti\u00eau \u201cDoanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5\u201d<\/span><\/p>\n

– \u0110\u1ecbnh k\u1ef3, k\u1ebf to\u00e1n ghi gi\u1ea3m doanh thu c\u1ee7a BCC t\u01b0\u01a1ng \u1ee9ng v\u1edbi ph\u1ea7n c\u00e1c b\u00ean \u0111\u01b0\u1ee3c h\u01b0\u1edfng, 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

N\u1ee3 TK 3331 – Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p (n\u1ebfu chia c\u1ea3 thu\u1ebf GTGT)<\/span><\/p>\n

C\u00f3 TK 338 – Ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c.<\/span><\/p>\n

a3) Khi ghi nh\u1eadn chi ph\u00ed c\u1ee7a BCC, k\u1ebf to\u00e1n ghi nh\u1eadn to\u00e0n b\u1ed9 chi ph\u00ed tr\u00ean s\u1ed5 k\u1ebf to\u00e1n c\u00e1c t\u00e0i kho\u1ea3n chi ph\u00ed li\u00ean quan \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 \u0111\u1ed1i chi\u1ebfu, x\u00e1c \u0111\u1ecbnh chi ph\u00ed t\u00ednh , thu\u1ebf c\u1ee7a BCC:<\/span><\/p>\n

– Khi ph\u00e1t sinh chi ph\u00ed c\u1ee7a BCC, ghi:<\/span><\/p>\n

N\u1ee3 c\u00e1c TK 154, 642…<\/span><\/p>\n

C\u00f3 c\u00e1c TK 112, 331, 154, 155…<\/span><\/p>\n

Tr\u00ean B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh, ch\u1ec9 c\u00e1c kho\u1ea3n chi ph\u00ed t\u01b0\u01a1ng \u1ee9ng v\u1edbi ph\u1ea7n ph\u1ea3i g\u00e1nh ch\u1ecbu m\u1edbi \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y trong c\u00e1c ch\u1ec9 ti\u00eau v\u1ec1 chi ph\u00ed.<\/span><\/p>\n

– \u0110\u1ecbnh k\u1ef3, k\u1ebf to\u00e1n ghi gi\u1ea3m chi ph\u00ed c\u1ee7a BCC t\u01b0\u01a1ng \u1ee9ng v\u1edbi ph\u1ea7n c\u00e1c b\u00ean ph\u1ea3i g\u00e1nh ch\u1ecbu, ghi:<\/span><\/p>\n

N\u1ee3 TK 138 – Ph\u1ea3i thu kh\u00e1c<\/span><\/p>\n

C\u00f3 c\u00e1c TK 154, 642.<\/span><\/p>\n

Khi x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p cho BCC, b\u00ean quy\u1ebft to\u00e1n thu\u1ebf th\u00f4ng b\u00e1o cho c\u00e1c b\u00ean kh\u00e1c v\u1ec1 ngh\u0129a v\u1ee5 \u0111\u1ed1i v\u1edbi s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ee7a t\u1eebng b\u00ean, ghi:<\/span><\/p>\n

N\u1ee3 TK 821 – Chi ph\u00ed thu\u1ebf TNDN (s\u1ed1 ph\u1ea3i n\u1ed9p c\u1ee7a b\u00ean quy\u1ebft to\u00e1n thu\u1ebf)<\/span><\/p>\n

N\u1ee3 TK 138 – Ph\u1ea3i thu kh\u00e1c (s\u1ed1 n\u1ed9p h\u1ed9 c\u00e1c b\u00ean kh\u00e1c trong BCC)<\/span><\/p>\n

C\u00f3 TK 3334 – Thu\u1ebf TNDN (t\u1ed5ng s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p).<\/span><\/p>\n

– Sau khi \u0111\u1ed1i chi\u1ebfu chi ph\u00ed ph\u00e1t sinh chung m\u1ed7i b\u00ean ph\u1ea3i g\u00e1nh ch\u1ecbu v\u00e0 doanh thu chia cho c\u00e1c b\u00ean theo h\u1ee3p \u0111\u1ed3ng, k\u1ebf to\u00e1n b\u00f9 tr\u1eeb kho\u1ea3n ph\u1ea3i thu kh\u00e1c v\u00e0 ph\u1ea3i tr\u1ea3 kh\u00e1c (chi ti\u1ebft cho t\u1eebng b\u00ean tham gia BCC), ghi:<\/span><\/p>\n

N\u1ee3 TK338- Ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c<\/span><\/p>\n

C\u00f3 TK 138 – Ph\u1ea3i thu kh\u00e1c.<\/span><\/p>\n

b) T\u1ea1i b\u00ean kh\u00f4ng k\u1ebf to\u00e1n v\u00e0 kh\u00f4ng quy\u1ebft to\u00e1n thu\u1ebf<\/span><\/p>\n

– Khi g\u00f3p v\u1ed1n v\u00e0o BCC, ghi:<\/span><\/p>\n

N\u1ee3 TK 138 – Ph\u1ea3i thu kh\u00e1c<\/span><\/p>\n

C\u00f3 c\u00e1c TK 112, 152, 156…<\/span><\/p>\n

– C\u0103n c\u1ee9 v\u00e0o B\u1ea3ng ph\u00e2n b\u1ed5 chi ph\u00ed c\u1ee7a h\u1ee3p \u0111\u1ed3ng li\u00ean doanh \u0111\u00e3 \u0111\u01b0\u1ee3c c\u00e1c b\u00ean g\u00f3p v\u1ed1n li\u00ean doanh ch\u1ea5p nh\u1eadn (do b\u00ean k\u1ebf to\u00e1n v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf th\u00f4ng b\u00e1o), ghi:<\/span><\/p>\n

N\u1ee3 c\u00e1c TK 154, 642 (chi ti\u1ebft cho h\u1ee3p \u0111\u1ed3ng li\u00ean doanh)<\/span><\/p>\n

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

C\u00f3 TK 338 – Ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c.<\/span><\/p>\n

– C\u0103n c\u1ee9 s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p t\u01b0\u01a1ng \u1ee9ng v\u1edbi t\u1eebng b\u00ean tham gia BCC \u0111\u01b0\u1ee3c b\u00ean quy\u1ebft to\u00e1n thu\u1ebf th\u00f4ng b\u00e1o, ghi:<\/span><\/p>\n

N\u1ee3 TK 821 – Chi ph\u00ed thu\u1ebf TNDN<\/span><\/p>\n

C\u00f3 TK 338 – Ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c.<\/span><\/p>\n

– C\u0103n c\u1ee9 v\u00e0o b\u1ea3ng ph\u00e2n b\u1ed5 doanh thu \u0111\u00e3 \u0111\u01b0\u1ee3c c\u00e1c b\u00ean tham gia li\u00ean doanh x\u00e1c nh\u1eadn v\u00e0 ch\u1ee9ng t\u1eeb c\u00f3 li\u00ean quan do b\u00ean b\u00e1n s\u1ea3n ph\u1ea9m cung c\u1ea5p, l\u1eadp h\u00f3a \u0111\u01a1n cho b\u00ean b\u00e1n s\u1ea3n ph\u1ea9m theo s\u1ed1 doanh thu m\u00e0 m\u00ecnh \u0111\u01b0\u1ee3c h\u01b0\u1edfng, ghi:<\/span><\/p>\n

N\u1ee3 TK 138 – Ph\u1ea3i thu kh\u00e1c (bao g\u1ed3m c\u1ea3 thu\u1ebf GTGT n\u1ebfu chia c\u1ea3 thu\u1ebf GTGT \u0111\u1ea7u ra, chi ti\u1ebft cho \u0111\u1ed1i t\u00e1c tham gia li\u00ean doanh b\u00e1n s\u1ea3n ph\u1ea9m)<\/span><\/p>\n

C\u00f3 TK 511 – Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 (chi ti\u1ebft cho h\u1ee3p<\/span>
\n \u0111\u1ed3ng li\u00ean doanh v\u00e0 theo s\u1ed1 ti\u1ec1n \u0111\u01b0\u1ee3c chia)<\/span><\/p>\n

C\u00f3 TK 3331 – Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p (n\u1ebfu chia thu\u1ebf GTGT \u0111\u1ea7u ra).<\/span><\/p>\n

Sau khi \u0111\u1ed1i chi\u1ebfu chi ph\u00ed ph\u00e1t sinh chung m\u1ed7i b\u00ean ph\u1ea3i g\u00e1nh ch\u1ecbu v\u00e0 doanh thu chia cho c\u00e1c b\u00ean theo h\u1ee3p \u0111\u1ed3ng, k\u1ebf to\u00e1n b\u00f9 tr\u1eeb kho\u1ea3n ph\u1ea3i thu kh\u00e1c v\u00e0 ph\u1ea3i tr\u1ea3 kh\u00e1c (chi ti\u1ebft cho t\u1eebng b\u00ean tham gia BCC), ghi:<\/span><\/p>\n

N\u1ee3 TK 338 – Ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c<\/span><\/p>\n

C\u00f3 TK 138 – Ph\u1ea3i thu kh\u00e1c.<\/span><\/p>\n

– Khi b\u00ean \u0111\u1ed1i t\u00e1c tham gia li\u00ean doanh thanh to\u00e1n ti\u1ec1n b\u00e1n s\u1ea3n ph\u1ea9m, c\u0103n c\u1ee9 v\u00e0o s\u1ed1 ti\u1ec1n th\u1ef1c nh\u1eadn, ghi:<\/span><\/p>\n

N\u1ee3 c\u00e1c TK 111, 112 (s\u1ed1 ti\u1ec1n do \u0111\u1ed1i t\u00e1c trong h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n tr\u1ea3)<\/span><\/p>\n

C\u00f3 TK 138 – Ph\u1ea3i thu kh\u00e1c (chi ti\u1ebft t\u1eebng b\u00ean b\u00e1n s\u1ea3n ph\u1ea9m).<\/span><\/p>\n

\u00a0\u00a0\u00a0\u00a0 –\u00a0\u00a0 Khi nh\u1eadn l\u1ea1i v\u1ed1n g\u00f3p, ghi:<\/span><\/p>\n

N\u1ee3 c\u00e1c TK 112, 152, 156…<\/span><\/p>\n

C\u00f3 TK 138 – Ph\u1ea3i thu kh\u00e1c.<\/span><\/p>\n

N\u1ebfu c\u00f3 ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 tr\u1ecb h\u1ecdp l\u00fd c\u1ee7a t\u00e0i s\u1ea3n nh\u1eadn v\u1ec1 v\u00e0 gi\u00e1 tr\u1ecb kho\u1ea3n v\u1ed1n g\u00f3p, k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh thu nh\u1eadp kh\u00e1c ho\u1eb7c chi ph\u00ed kh\u00e1c.<\/span><\/p>\n

Tr\u00ean \u0111\u00e2y l\u00e0 b\u00e0i vi\u1ebft:\u00a0Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n giao d\u1ecbch h\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c kinh doanh theo Th\u00f4ng t\u01b0 133<\/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\u00caN T\u1eaeC K\u1ebe TO\u00c1N GIAO D\u1ecaCH H\u1ee2P \u0110\u1ed2NG H\u1ee2P T\u00c1C KINH DOANH TH\u00d4NG T\u01af 133<\/a><\/span><\/p>\n

Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n ph\u1ea3i thu kh\u00e1c theo Th\u00f4ng t\u01b0 133 \u2013 TK 138<\/a><\/span><\/p>\n

Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n ph\u1ea3i thu kh\u00e1c theo Th\u00f4ng t\u01b0 133 \u2013 TK 138<\/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 thay \u0111\u1ed5i..<\/p>\n","protected":false},"author":7,"featured_media":26213,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[3291,3415],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25838"}],"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=25838"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25838\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/26213"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=25838"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=25838"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}