{"id":26060,"date":"2016-11-14T02:00:14","date_gmt":"2016-11-14T02:00:14","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=26060"},"modified":"2016-11-14T02:01:24","modified_gmt":"2016-11-14T02:01:24","slug":"phuong-phap-lap-cac-chi-tieu-luong-tien-tu-hoat-dong-kinh-doanh-theo-phuong-phap-truc-tiep-thong-tu-133","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=26060","title":{"rendered":"Ph\u01b0\u01a1ng ph\u00e1p l\u1eadp c\u00e1c ch\u1ec9 ti\u00eau lu\u1ed3ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp Th\u00f4ng t\u01b0 133."},"content":{"rendered":"
\"Ph\u01b0\u01a1ng<\/a>

Ph\u01b0\u01a1ng ph\u00e1p l\u1eadp c\u00e1c ch\u1ec9 ti\u00eau lu\u1ed3ng ti\u1ec1n_ 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 thu\u1ebf Centax <\/a>xin cung c\u1ea5p t\u1edbi c\u00e1c b\u1ea1n b\u00e0i vi\u1ebft:<\/span><\/p>\n

Ph\u01b0\u01a1ng ph\u00e1p l\u1eadp c\u00e1c ch\u1ec9 ti\u00eau lu\u1ed3ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp Th\u00f4ng t\u01b0 133.<\/span><\/h2>\n

1. \u00a0Nguy\u00ean t\u1eafc l\u1eadp: <\/span><\/strong><\/h2>\n

Theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp, c\u00e1c lu\u1ed3ng ti\u1ec1n v\u00e0o v\u00e0 lu\u1ed3ng ti\u1ec1n ra t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh v\u00e0 tr\u00ecnh b\u00e0y trong B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 b\u1eb1ng c\u00e1ch ph\u00e2n t\u00edch v\u00e0 t\u1ed5ng h\u1ee3p tr\u1ef1c ti\u1ebfp c\u00e1c kho\u1ea3n ti\u1ec1n thu v\u00e0o v\u00e0 chi ra theo t\u1eebng n\u1ed9i dung thu, chi t\u1eeb c\u00e1c s\u1ed5 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p v\u00e0 chi ti\u1ebft c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n

2. Ph\u01b0\u01a1ng ph\u00e1p l\u1eadp c\u00e1c ch\u1ec9 ti\u00eau c\u1ee5 th\u1ec3<\/span><\/strong><\/h2>\n

– Ti\u1ec1n thu t\u1eeb b\u00e1n h\u00e0ng, cung c\u1ea5p d\u1ecbch v\u1ee5 v\u00e0 doanh thu kh\u00e1c (M\u00e3 s\u1ed1 01)<\/em><\/strong><\/span><\/h3>\n

Ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c l\u1eadp c\u0103n c\u1ee9 v\u00e0o t\u1ed5ng s\u1ed1 ti\u1ec1n \u0111\u00e3 thu (t\u1ed5ng gi\u00e1 thanh to\u00e1n) trong k\u1ef3 do b\u00e1n h\u00e0ng h\u00f3a, th\u00e0nh ph\u1ea9m, cung c\u1ea5p d\u1ecbch v\u1ee5, ti\u1ec1n b\u1ea3n quy\u1ec1n, hoa h\u1ed3ng v\u00e0 c\u00e1c kho\u1ea3n doanh thu kh\u00e1c (nh\u01b0 b\u00e1n ch\u1ee9ng kho\u00e1n kinh doanh), k\u1ec3 c\u1ea3 c\u00e1c kho\u1ea3n ti\u1ec1n \u0111\u00e3 thu t\u1eeb c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i thu li\u00ean quan \u0111\u1ebfn c\u00e1c giao d\u1ecbch b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 v\u00e0 doanh thu kh\u00e1c ph\u00e1t sinh t\u1eeb c\u00e1c k\u1ef3 tr\u01b0\u1edbc nh\u01b0ng k\u1ef3 n\u00e0y m\u1edbi thu \u0111\u01b0\u1ee3c ti\u1ec1n v\u00e0 s\u1ed1 ti\u1ec1n \u1ee9ng tr\u01b0\u1edbc c\u1ee7a ng\u01b0\u1eddi mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5.<\/span><\/p>\n

Ch\u1ec9 ti\u00eau n\u00e0y kh\u00f4ng bao g\u1ed3m c\u00e1c kho\u1ea3n ti\u1ec1n thu t\u1eeb thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n TSC\u0110, B\u0110S\u0110T v\u00e0 c\u00e1c t\u00e0i s\u1ea3n d\u00e0i h\u1ea1n kh\u00e1c, ti\u1ec1n thu h\u1ed3i c\u00e1c kho\u1ea3n cho vay, \u0111\u1ea7u t\u01b0 g\u00f3p v\u1ed1n v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c, ti\u1ec1n thu l\u00e3i cho vay, c\u1ed5 t\u1ee9c v\u00e0 l\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c chia v\u00e0 c\u00e1c kho\u1ea3n ti\u1ec1n thu kh\u00e1c \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u00e0 lu\u1ed3ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0; C\u00e1c kho\u1ea3n ti\u1ec1n thu \u0111\u01b0\u1ee3c do \u0111i vay, ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu, nh\u1eadn v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u00e0 lu\u1ed3ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh.<\/span><\/p>\n

\u00a0S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c l\u1ea5y t\u1eeb s\u1ed5 k\u1ebf to\u00e1n c\u00e1c TK 111, 112 (ph\u1ea7n thu ti\u1ec1n), s\u1ed5 k\u1ebf to\u00e1n c\u00e1c t\u00e0i kho\u1ea3n ph\u1ea3i thu (chi ti\u1ebft ti\u1ec1n thu t\u1eeb b\u00e1n h\u00e0ng, cung c\u1ea5p d\u1ecbch v\u1ee5 chuy\u1ec3n tr\u1ea3 ngay c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3), sau khi \u0111\u1ed1i chi\u1ebfu v\u1edbi s\u1ed5 k\u1ebf to\u00e1n c\u00e1c TK 511, 131 (chi ti\u1ebft c\u00e1c kho\u1ea3n doanh thu b\u00e1n h\u00e0ng, cung c\u1ea5p d\u1ecbch v\u1ee5 thu ti\u1ec1n ngay, s\u1ed1 ti\u1ec1n thu h\u1ed3i c\u00e1c kho\u1ea3n ph\u1ea3i thu ho\u1eb7c thu ti\u1ec1n \u1ee9ng tr\u01b0\u1edbc trong k\u1ef3) ho\u1eb7c c\u00e1c TK 515, 121 (chi ti\u1ebft s\u1ed1 ti\u1ec1n thu t\u1eeb b\u00e1n ch\u1ee9ng kho\u00e1n kinh doanh).<\/span><\/p>\n

– Ti\u1ec1n chi tr\u1ea3 cho ng\u01b0\u1eddi cung c\u1ea5p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 (M\u00e3 s\u1ed1 02)<\/em><\/strong><\/span><\/h3>\n

Ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c l\u1eadp c\u0103n c\u1ee9 v\u00e0o t\u1ed5ng s\u1ed1 ti\u1ec1n (t\u1ed5ng gi\u00e1 thanh to\u00e1n) \u0111\u00e3 tr\u1ea3 trong k\u1ef3 do mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, thanh to\u00e1n c\u00e1c kho\u1ea3n chi ph\u00ed ph\u1ee5c v\u1ee5 cho s\u1ea3n xu\u1ea5t, kinh doanh, k\u1ec3 c\u1ea3 s\u1ed1 ti\u1ec1n chi mua ch\u1ee9ng kho\u00e1n kinh doanh v\u00e0 s\u1ed1 ti\u1ec1n \u0111\u00e3 thanh to\u00e1n c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 ho\u1eb7c \u1ee9ng tr\u01b0\u1edbc cho ng\u01b0\u1eddi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh.<\/span><\/p>\n

Ch\u1ec9 ti\u00eau n\u00e0y kh\u00f4ng bao g\u1ed3m c\u00e1c kho\u1ea3n ti\u1ec1n chi \u0111\u1ec3 mua s\u1eafm, chi ph\u00ed \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng TSC\u0110, B\u0110S\u0110T (k\u1ec3 c\u1ea3 chi mua NVL \u0111\u1ec3 s\u1eed d\u1ee5ng cho XDCB), ti\u1ec1n chi cho vay, \u0111\u1ea7u t\u01b0 g\u00f3p v\u1ed1n v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c v\u00e0 c\u00e1c kho\u1ea3n ti\u1ec1n chi kh\u00e1c \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u00e0 lu\u1ed3ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0; C\u00e1c kho\u1ea3n ti\u1ec1n chi tr\u1ea3 n\u1ee3 g\u1ed1c vay v\u00e0 n\u1ee3 thu\u00ea t\u00e0i ch\u00ednh, tr\u1ea3 l\u1ea1i v\u1ed1n g\u00f3p cho ch\u1ee7 s\u1edf h\u1eefu, c\u1ed5 t\u1ee9c v\u00e0 l\u1ee3i nhu\u1eadn \u0111\u00e3 tr\u1ea3 cho ch\u1ee7 s\u1edf h\u1eefu v\u00e0 c\u00e1c kho\u1ea3n ti\u1ec1n chi kh\u00e1c \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u00e0 lu\u1ed3ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh.<\/span><\/p>\n

\u00a0S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c l\u1ea5y t\u1eeb s\u1ed5 k\u1ebf to\u00e1n c\u00e1c TK 111, 112 (ph\u1ea7n chi ti\u1ec1n), s\u1ed5 k\u1ebf to\u00e1n c\u00e1c t\u00e0i kho\u1ea3n ph\u1ea3i thu v\u00e0 \u0111i vay (chi ti\u1ebft ti\u1ec1n \u0111i vay nh\u1eadn \u0111\u01b0\u1ee3c ho\u1eb7c thu n\u1ee3 ph\u1ea3i thu chuy\u1ec3n tr\u1ea3 ngay c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3), sau khi \u0111\u1ed1i chi\u1ebfu v\u1edbi s\u1ed5 k\u1ebf to\u00e1n c\u00e1c TK 331, c\u00e1c TK ph\u1ea3n \u00e1nh h\u00e0ng t\u1ed3n kho. Ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c ghi b\u1eb1ng s\u1ed1 \u00e2m d\u01b0\u1edbi h\u00ecnh th\u1ee9c ghi trong ngo\u1eb7c \u0111\u01a1n (\u2026).<\/span><\/p>\n

– Ti\u1ec1n chi tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng (M\u00e3 s\u1ed1 03)<\/em><\/strong><\/span><\/h3>\n

Ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c l\u1eadp c\u0103n c\u1ee9 v\u00e0o t\u1ed5ng s\u1ed1 ti\u1ec1n \u0111\u00e3 tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng trong k\u1ef3 b\u00e1o c\u00e1o v\u1ec1 ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng, ph\u1ee5 c\u1ea5p, ti\u1ec1n th\u01b0\u1edfng… m\u00e0 doanh nghi\u1ec7p \u0111\u00e3 thanh to\u00e1n ho\u1eb7c t\u1ea1m \u1ee9ng.<\/span><\/p>\n

S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c l\u1ea5y t\u1eeb s\u1ed5 k\u1ebf to\u00e1n c\u00e1c TK 111, 112 (chi ti\u1ebft ti\u1ec1n tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng), sau khi \u0111\u1ed1i chi\u1ebfu v\u1edbi s\u1ed5 k\u1ebf to\u00e1n TK 334 (chi ti\u1ebft s\u1ed1 \u0111\u00e3 tr\u1ea3 b\u1eb1ng ti\u1ec1n) trong k\u1ef3 b\u00e1o c\u00e1o. Ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c ghi b\u1eb1ng s\u1ed1 \u00e2m d\u01b0\u1edbi h\u00ecnh th\u1ee9c ghi trong ngo\u1eb7c \u0111\u01a1n (\u2026).<\/span><\/p>\n

– Ti\u1ec1n l\u00e3i vay \u0111\u00e3 tr\u1ea3 (M\u00e3 s\u1ed1 04)<\/em><\/strong><\/span><\/h3>\n

Ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c l\u1eadp c\u0103n c\u1ee9 v\u00e0o t\u1ed5ng s\u1ed1 ti\u1ec1n l\u00e3i vay \u0111\u00e3 tr\u1ea3 trong k\u1ef3 b\u00e1o c\u00e1o, bao g\u1ed3m ti\u1ec1n l\u00e3i vay ph\u00e1t sinh trong k\u1ef3 v\u00e0 tr\u1ea3 ngay k\u1ef3 n\u00e0y, ti\u1ec1n l\u00e3i vay ph\u1ea3i tr\u1ea3 c\u1ee7a c\u00e1c k\u1ef3 tr\u01b0\u1edbc \u0111\u00e3 tr\u1ea3 trong k\u1ef3 n\u00e0y, l\u00e3i ti\u1ec1n vay tr\u1ea3 tr\u01b0\u1edbc trong k\u1ef3 n\u00e0y.<\/span><\/p>\n

Ch\u1ec9 ti\u00eau n\u00e0y kh\u00f4ng bao g\u1ed3m s\u1ed1 ti\u1ec1n l\u00e3i vay \u0111\u00e3 tr\u1ea3 trong k\u1ef3 \u0111\u01b0\u1ee3c v\u1ed1n h\u00f3a v\u00e0o gi\u00e1 tr\u1ecb c\u00e1c t\u00e0i s\u1ea3n d\u1edf dang \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u00e0 lu\u1ed3ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0. Tr\u01b0\u1eddng h\u1ee3p s\u1ed1 l\u00e3i vay \u0111\u00e3 tr\u1ea3 trong k\u1ef3 v\u1eeba \u0111\u01b0\u1ee3c v\u1ed1n h\u00f3a, v\u1eeba \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed t\u00e0i ch\u00ednh th\u00ec k\u1ebf to\u00e1n c\u0103n c\u1ee9 t\u1ef7 l\u1ec7 v\u1ed1n h\u00f3a l\u00e3i vay \u00e1p d\u1ee5ng cho k\u1ef3 b\u00e1o c\u00e1o \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh s\u1ed1 l\u00e3i vay \u0111\u00e3 tr\u1ea3 c\u1ee7a lu\u1ed3ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 lu\u1ed3ng ti\u1ec1n ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0.<\/span><\/p>\n

S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c l\u1ea5y t\u1eeb s\u1ed5 k\u1ebf to\u00e1n c\u00e1c TK 111, 112 (chi ti\u1ebft ti\u1ec1n chi tr\u1ea3 l\u00e3i ti\u1ec1n vay); s\u1ed5 k\u1ebf to\u00e1n c\u00e1c t\u00e0i kho\u1ea3n ph\u1ea3i thu (chi ti\u1ebft ti\u1ec1n tr\u1ea3 l\u00e3i vay t\u1eeb ti\u1ec1n thu c\u00e1c kho\u1ea3n ph\u1ea3i thu) trong k\u1ef3 b\u00e1o c\u00e1o, sau khi \u0111\u1ed1i chi\u1ebfu v\u1edbi s\u1ed5 k\u1ebf to\u00e1n TK 335, 635, 242 v\u00e0 c\u00e1c T\u00e0i kho\u1ea3n li\u00ean quan kh\u00e1c. Ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c ghi b\u1eb1ng s\u1ed1 \u00e2m d\u01b0\u1edbi h\u00ecnh th\u1ee9c ghi trong ngo\u1eb7c \u0111\u01a1n (\u2026).<\/span><\/p>\n

– Thu\u1ebf TNDN \u0111\u00e3 n\u1ed9p (M\u00e3 s\u1ed1 05)<\/em><\/strong><\/span><\/h3>\n

Ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c l\u1eadp c\u0103n c\u1ee9 v\u00e0o t\u1ed5ng s\u1ed1 ti\u1ec1n thu\u1ebf TNDN \u0111\u00e3 n\u1ed9p cho Nh\u00e0 n\u01b0\u1edbc trong k\u1ef3 b\u00e1o c\u00e1o, bao g\u1ed3m s\u1ed1 ti\u1ec1n thu\u1ebf TNDN \u0111\u00e3 n\u1ed9p c\u1ee7a k\u1ef3 n\u00e0y, s\u1ed1 thu\u1ebf TNDN c\u00f2n n\u1ee3 t\u1eeb c\u00e1c k\u1ef3 tr\u01b0\u1edbc \u0111\u00e3 n\u1ed9p trong k\u1ef3 n\u00e0y v\u00e0 s\u1ed1 thu\u1ebf TNDN n\u1ed9p tr\u01b0\u1edbc (n\u1ebfu c\u00f3).<\/span><\/p>\n

S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c l\u1ea5y t\u1eeb s\u1ed5 k\u1ebf to\u00e1n c\u00e1c TK 111, 112\u00a0 (chi ti\u1ebft ti\u1ec1n n\u1ed9p thu\u1ebf TNDN), sau khi \u0111\u1ed1i chi\u1ebfu v\u1edbi s\u1ed5 k\u1ebf to\u00e1n TK 3334. Ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c ghi b\u1eb1ng s\u1ed1 \u00e2m d\u01b0\u1edbi h\u00ecnh th\u1ee9c ghi trong ngo\u1eb7c \u0111\u01a1n (\u2026).<\/span><\/p>\n

– Ti\u1ec1n thu kh\u00e1c t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh (M\u00e3 s\u1ed1 06)<\/em><\/strong><\/span><\/h3>\n

Ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c l\u1eadp c\u0103n c\u1ee9 v\u00e0o t\u1ed5ng s\u1ed1 ti\u1ec1n \u0111\u00e3 thu t\u1eeb c\u00e1c kho\u1ea3n kh\u00e1c c\u1ee7a ho\u1ea1t \u0111\u1ed9ng kinh doanh, ngo\u00e0i kho\u1ea3n ti\u1ec1n thu \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh \u1edf M\u00e3 s\u1ed1 01, nh\u01b0: Ti\u1ec1n thu t\u1eeb kho\u1ea3n thu nh\u1eadp kh\u00e1c (ti\u1ec1n thu v\u1ec1 \u0111\u01b0\u1ee3c b\u1ed3i th\u01b0\u1eddng, \u0111\u01b0\u1ee3c ph\u1ea1t, ti\u1ec1n th\u01b0\u1edfng v\u00e0 c\u00e1c kho\u1ea3n ti\u1ec1n thu kh\u00e1c…); Ti\u1ec1n \u0111\u00e3 thu do \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf; Ti\u1ec1n thu \u0111\u01b0\u1ee3c do nh\u1eadn k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c; Ti\u1ec1n thu h\u1ed3i c\u00e1c kho\u1ea3n \u0111\u01b0a \u0111i k\u00fd c\u01b0\u1ee3c, k\u00fd qu\u1ef9;\u00a0 Ti\u1ec1n \u0111\u01b0\u1ee3c c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n b\u00ean ngo\u00e0i th\u01b0\u1edfng, h\u1ed7 tr\u1ee3…<\/span><\/p>\n

S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u1ea5y t\u1eeb s\u1ed5 k\u1ebf to\u00e1n c\u00e1c TK 111, 112 sau khi \u0111\u1ed1i chi\u1ebfu v\u1edbi s\u1ed5 k\u1ebf to\u00e1n c\u00e1c TK 711, 133, 141,138 v\u00e0 s\u1ed5 k\u1ebf to\u00e1n c\u00e1c t\u00e0i kho\u1ea3n kh\u00e1c c\u00f3 li\u00ean quan trong k\u1ef3 b\u00e1o c\u00e1o.<\/span><\/p>\n

– Ti\u1ec1n chi kh\u00e1c cho ho\u1ea1t \u0111\u1ed9ng kinh doanh (M\u00e3 s\u1ed1 07)<\/em><\/strong><\/span><\/h3>\n

Ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c l\u1eadp c\u0103n c\u1ee9 v\u00e0o t\u1ed5ng s\u1ed1 ti\u1ec1n \u0111\u00e3 chi cho c\u00e1c kho\u1ea3n kh\u00e1c, ngo\u00e0i c\u00e1c kho\u1ea3n ti\u1ec1n chi li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh trong k\u1ef3 b\u00e1o c\u00e1o \u0111\u00e3 \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh \u1edf M\u00e3 s\u1ed1 02, 03, 04, 05, nh\u01b0: Ti\u1ec1n chi b\u1ed3i th\u01b0\u1eddng, b\u1ecb ph\u1ea1t v\u00e0 c\u00e1c kho\u1ea3n chi ph\u00ed kh\u00e1c; Ti\u1ec1n n\u1ed9p c\u00e1c lo\u1ea1i thu\u1ebf (kh\u00f4ng bao g\u1ed3m thu\u1ebf TNDN); Ti\u1ec1n n\u1ed9p c\u00e1c lo\u1ea1i ph\u00ed, l\u1ec7 ph\u00ed, ti\u1ec1n thu\u00ea \u0111\u1ea5t; Ti\u1ec1n n\u1ed9p c\u00e1c kho\u1ea3n BHXH, BHYT, BHTN, KPC\u0110; Ti\u1ec1n chi \u0111\u01b0a \u0111i k\u00fd c\u01b0\u1ee3c, k\u00fd qu\u1ef9; Ti\u1ec1n tr\u1ea3 l\u1ea1i c\u00e1c kho\u1ea3n nh\u1eadn k\u00fd c\u01b0\u1ee3c, k\u00fd qu\u1ef9, ti\u1ec1n chi tr\u1ef1c ti\u1ebfp b\u1eb1ng ngu\u1ed3n d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3; Ti\u1ec1n chi tr\u1ef1c ti\u1ebfp t\u1eeb qu\u1ef9 khen th\u01b0\u1edfng, ph\u00fac l\u1ee3i; Qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7; Ti\u1ec1n chi tr\u1ef1c ti\u1ebfp t\u1eeb c\u00e1c qu\u1ef9 kh\u00e1c thu\u1ed9c v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu; …<\/span><\/p>\n

S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u1ea5y t\u1eeb s\u1ed5 k\u1ebf to\u00e1n c\u00e1c TK 111, 112 trong k\u1ef3 b\u00e1o c\u00e1o, sau khi \u0111\u1ed1i chi\u1ebfu v\u1edbi s\u1ed5 k\u1ebf to\u00e1n c\u00e1c TK 811, 138, 333, 338, 352, 353, 356 v\u00e0 c\u00e1c T\u00e0i kho\u1ea3n li\u00ean quan kh\u00e1c. Ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c ghi b\u1eb1ng s\u1ed1 \u00e2m d\u01b0\u1edbi h\u00ecnh th\u1ee9c ghi trong ngo\u1eb7c \u0111\u01a1n (\u2026).<\/span><\/p>\n

– L\u01b0u chuy\u1ec3n ti\u1ec1n thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh (M\u00e3 s\u1ed1 20)<\/em><\/strong><\/span><\/h3>\n

Ch\u1ec9 ti\u00eau \u201cL\u01b0u chuy\u1ec3n ti\u1ec1n thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh\u201d ph\u1ea3n \u00e1nh ch\u00eanh l\u1ec7ch gi\u1eefa t\u1ed5ng s\u1ed1 ti\u1ec1n thu v\u00e0o v\u1edbi t\u1ed5ng s\u1ed1 ti\u1ec1n chi ra t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh trong k\u1ef3 b\u00e1o c\u00e1o. S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng t\u1ed5ng c\u1ed9ng s\u1ed1 li\u1ec7u c\u00e1c ch\u1ec9 ti\u00eau t\u1eeb M\u00e3 s\u1ed1 01 \u0111\u1ebfn M\u00e3 s\u1ed1 07. N\u1ebfu s\u1ed1 li\u1ec7u ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 s\u1ed1 \u00e2m th\u00ec ghi trong ngo\u1eb7c \u0111\u01a1n (…). \u00a0<\/span><\/p>\n

M\u00e3 s\u1ed1 20 = M\u00e3 s\u1ed1 01 + M\u00e3 s\u1ed1 02 + M\u00e3 s\u1ed1 03 + M\u00e3 s\u1ed1 04 + M\u00e3 s\u1ed1 05 + M\u00e3 s\u1ed1 06 + M\u00e3 s\u1ed1 07.<\/span><\/p>\n

Tr\u00ean \u0111\u00e2y l\u00e0 b\u00e0i vi\u1ebft: Ph\u01b0\u01a1ng ph\u00e1p l\u1eadp c\u00e1c ch\u1ec9 ti\u00eau lu\u1ed3ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp Th\u00f4ng t\u01b0 133.<\/strong><\/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

C\u00e1ch l\u1eadp b\u00e1o c\u00e1o c\u00e1c ch\u1ec9 ti\u00eau lu\u1ed3ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 theo Th\u00f4ng t\u01b0 133.<\/a><\/span><\/p>\n

C\u00e1ch l\u1eadp b\u00e1o c\u00e1o c\u00e1c ch\u1ec9 ti\u00eau lu\u1ed3ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh theo Th\u00f4ng t\u01b0 133.<\/a><\/span><\/p>\n

T\u1ed5ng h\u1ee3p c\u00e1c lu\u1ed3ng ti\u1ec1n trong k\u1ef3 theo Th\u00f4ng t\u01b0 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 thay \u0111\u1ed5i..<\/p>\n","protected":false},"author":7,"featured_media":27283,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[3291,3491],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/26060"}],"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=26060"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/26060\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/27283"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=26060"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=26060"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}