{"id":30246,"date":"2017-04-14T10:25:58","date_gmt":"2017-04-14T10:25:58","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=30246"},"modified":"2017-04-12T10:27:39","modified_gmt":"2017-04-12T10:27:39","slug":"huong-dan-lap-phu-luc-ket-qua-san-xuat-kinh-doanh-mau-03-1atndn","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=30246","title":{"rendered":"H\u01b0\u1edbng d\u1eabn l\u1eadp Ph\u1ee5 l\u1ee5c k\u1ebft qu\u1ea3 s\u1ea3n xu\u1ea5t kinh doanh m\u1eabu 03-1A\/TNDN."},"content":{"rendered":"

\"phu<\/a><\/span><\/p>\n

Ph\u1ee5 l\u1ee5c k\u1ebft qu\u1ea3 ho\u1ea1t\u00a0\u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh kh\u00f4ng th\u1ec3 thi\u1ebfu\u00a0\u0111\u01b0\u1ee3c khi l\u1eadp t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN. V\u1eady c\u00e1ch l\u1eadp ph\u1ee5 l\u1ee5c n\u00e0y nh\u01b0 th\u1ebf n\u00e0o?\u00a0K\u1ebf to\u00e1n Thu\u1ebf Centax<\/a> xin chia s\u1ebb \u0111\u1ebfn b\u1ea1n \u0111\u1ecdc c\u00e1ch l\u1eadp c\u00e1c ch\u1ec9 ti\u00eau tr\u00ean ph\u1ee5 l\u1ee5c K\u1ebft qu\u1ea3 s\u1ea3n xu\u1ea5t kinh doanh m\u1eabu 03-1A\/TNDN theo ph\u1ea7n m\u1ec1m k\u00ea khai thu\u1ebf 3.4.1. \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n t\u1eeb n\u0103m 2017.<\/span><\/p>\n

– Ch\u1ec9 ti\u00eau [01] \u2013 Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5:<\/strong> l\u00e0 t\u1ed5ng doanh thu ph\u00e1t sinh trong k\u1ef3 t\u00ednh thu\u1ebf t\u1eeb cung c\u1ea5p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u1ee7a c\u01a1 s\u1edf kinh doanh (ch\u01b0a c\u00f3 thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb; ho\u1eb7c c\u00f3 thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp; bao g\u1ed3m c\u1ea3 doanh thu xu\u1ea5t kh\u1ea9u, doanh thu b\u00e1n cho c\u00e1c doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t v\u00e0 xu\u1ea5t kh\u1ea9u t\u1ea1i ch\u1ed7) \u0111\u01b0\u1ee3c ghi nh\u1eadn theo chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n v\u1ec1 doanh thu. <\/a><\/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 B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh c\u1ee7a c\u01a1 s\u1edf kinh doanh – M\u00e3 s\u1ed1 01 t\u1ea1i c\u1ed9t \u201cS\u1ed1 n\u0103m nay\u201d.<\/span><\/p>\n

– Ch\u1ec9 ti\u00eau [02] \u2013\u00a0 Doanh thu b\u00e1n h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u:<\/strong> Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh t\u1ed5ng doanh thu thu \u0111\u01b0\u1ee3c t\u1eeb xu\u1ea5t kh\u1ea9u h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 trong k\u1ef3 t\u00ednh thu\u1ebf c\u1ee7a c\u01a1 s\u1edf kinh doanh (bao g\u1ed3m c\u1ea3 doanh thu b\u00e1n cho c\u00e1c doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t v\u00e0 xu\u1ea5t kh\u1ea9u t\u1ea1i ch\u1ed7).<\/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 chi ti\u1ebft c\u1ee7a t\u00e0i kho\u1ea3n\u00a0 \u201cDoanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5\u201d, ph\u1ea7n chi ti\u1ebft doanh thu b\u00e1n h\u00e0ng xu\u1ea5t kh\u1ea9u trong k\u1ef3 t\u00ednh thu\u1ebf.\u00a0<\/span><\/p>\n

– Ch\u1ec9 ti\u00eau [03] \u2013\u00a0 C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu:<\/strong> Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh t\u1ed5ng h\u1ee3p c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu b\u00e1n h\u00e0ng trong k\u1ef3 t\u00ednh thu\u1ebf, bao g\u1ed3m c\u00e1c kho\u1ea3n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i, gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n, doanh thu h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i v\u00e0 thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng t\u00ednh theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp ph\u1ea3i n\u1ed9p t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 doanh thu trong k\u1ef3 t\u00ednh thu\u1ebf.<\/span><\/p>\n

C\u1ee5 th\u1ec3: [03] = [04]+[05]+[06]+[07]<\/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 B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh c\u1ee7a c\u01a1 s\u1edf kinh doanh – M\u00e3 s\u1ed1 02 t\u1ea1i c\u1ed9t \u201cS\u1ed1 n\u0103m nay\u201d.<\/span><\/p>\n

– Ch\u1ec9 ti\u00eau [04] \u2013\u00a0 Chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i:<\/strong> Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh t\u1ed5ng s\u1ed1 ti\u1ec1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i m\u00e0 c\u01a1 s\u1edf kinh doanh \u0111\u00e3 gi\u1ea3m tr\u1eeb ho\u1eb7c \u0111\u00e3 thanh to\u00e1n cho ng\u01b0\u1eddi mua theo ch\u00ednh s\u00e1ch b\u00e1n h\u00e0ng c\u1ee7a c\u01a1 s\u1edf kinh doanh ph\u00e1t sinh trong k\u1ef3 t\u00ednh thu\u1ebf.<\/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 b\u00ean N\u1ee3 c\u00e1c t\u00e0i kho\u1ea3n 511 \u201cDoanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5\u201d, t\u00e0i kho\u1ea3n 512 \u201cDoanh thu b\u00e1n h\u00e0ng n\u1ed9i b\u1ed9\u201d ph\u1ea7n chi ti\u1ebft chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i.<\/span><\/p>\n

– Ch\u1ec9 ti\u00eau [05] \u2013 Gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n:<\/strong> Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh t\u1ed5ng s\u1ed1 ti\u1ec1n gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n c\u1ee7a c\u01a1 s\u1edf kinh doanh ph\u00e1t sinh trong k\u1ef3 t\u00ednh thu\u1ebf.<\/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 b\u00ean N\u1ee3 c\u00e1c t\u00e0i kho\u1ea3n 511 \u201cDoanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5\u201d, t\u00e0i kho\u1ea3n 512 \u201cDoanh thu b\u00e1n h\u00e0ng n\u1ed9i b\u1ed9\u201d, ph\u1ea7n chi ti\u1ebft gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n.<\/span><\/p>\n

– Ch\u1ec9 ti\u00eau [06] \u2013 Gi\u00e1 tr\u1ecb h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i:<\/strong> Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh t\u1ed5ng gi\u00e1 tr\u1ecb h\u00e0ng ho\u00e1 \u0111\u00e3 b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i trong k\u1ef3 t\u00ednh thu\u1ebf.<\/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 b\u00ean N\u1ee3 c\u00e1c t\u00e0i kho\u1ea3n 511\u201cDoanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5\u201d, t\u00e0i kho\u1ea3n 512 \u201cDoanh thu b\u00e1n h\u00e0ng n\u1ed9i b\u1ed9\u201d, ph\u1ea7n chi ti\u1ebft h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i.<\/span><\/p>\n

– Ch\u1ec9 ti\u00eau [07] \u2013 Thu\u1ebf TT\u0110B, thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf GTGT theo ph\u01b0\u01a1ng<\/strong> ph\u00e1p tr\u1ef1c ti\u1ebfp ph\u1ea3i n\u1ed9p: <\/strong>Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh to\u00e0n b\u1ed9 s\u1ed1 thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, thu\u1ebf xu\u1ea5t kh\u1ea9u v\u00e0 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp ph\u1ea3i n\u1ed9p t\u01b0\u01a1ng \u1ee9ng v\u1edbi doanh thu ph\u00e1t sinh trong k\u1ef3 t\u00ednh thu\u1ebf.<\/span><\/p>\n

S\u1ed1 li\u1ec7u n\u00e0y t\u01b0\u01a1ng \u1ee9ng v\u1edbi lu\u1ef9 k\u1ebf s\u1ed1 ph\u00e1t sinh b\u00ean C\u00f3 c\u1ee7a c\u00e1c T\u00e0i kho\u1ea3n 3332 \u201cThu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t\u201d, T\u00e0i\u00a0 kho\u1ea3n 3333 \u201cthu\u1ebf xu\u1ea5t, nh\u1eadp kh\u1ea9u\u201d (chi ti\u1ebft ph\u1ea7n thu\u1ebf xu\u1ea5t kh\u1ea9u) \u0111\u1ed1i \u1ee9ng v\u1edbi b\u00ean N\u1ee3 c\u00e1c t\u00e0i kho\u1ea3n 511, t\u00e0i kho\u1ea3n\u00a0 512 v\u00e0 s\u1ed1 ph\u00e1t sinh b\u00ean C\u00f3 t\u00e0i kho\u1ea3n 3331 \u201cThu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ph\u1ea3i n\u1ed9p\u201d \u0111\u1ed1i \u1ee9ng b\u00ean N\u1ee3 t\u00e0i kho\u1ea3n 511 trong k\u1ef3 t\u00ednh thu\u1ebf.<\/span><\/p>\n

– Ch\u1ec9 ti\u00eau [08] \u2013 Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh:<\/strong> Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh bao g\u1ed3m l\u00e3i ti\u1ec1n vay, l\u00e3i ti\u1ec1n g\u1eedi, ti\u1ec1n b\u1ea3n quy\u1ec1n, thu nh\u1eadp t\u1eeb cho thu\u00ea t\u00e0i s\u1ea3n, c\u1ed5 t\u1ee9c, l\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c chia, l\u00e3i t\u1eeb b\u00e1n ngo\u1ea1i t\u1ec7, l\u00e3i do chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n, ho\u00e0n nh\u1eadp d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 ch\u1ee9ng kho\u00e1n v\u00e0 doanh thu t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh kh\u00e1c c\u1ee7a c\u01a1 s\u1edf kinh doanh trong k\u1ef3 t\u00ednh thu\u1ebf.<\/span><\/p>\n

\u00a0 S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c l\u1ea5y t\u1eeb B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh c\u1ee7a c\u01a1 s\u1edf kinh doanh – M\u00e3 s\u1ed1 21 t\u1ea1i c\u1ed9t \u201cS\u1ed1 n\u0103m nay\u201d. S\u1ed1 li\u1ec7u n\u00e0y t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 ph\u00e1t sinh b\u00ean N\u1ee3 c\u1ee7a t\u00e0i kho\u1ea3n 515 “Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh” \u0111\u1ed1i \u1ee9ng v\u1edbi b\u00ean C\u00f3 t\u00e0i kho\u1ea3n 911 \u201cX\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh\u201d trong k\u1ef3 t\u00ednh thu\u1ebf.<\/span><\/p>\n

– Ch\u1ec9 ti\u00eau [09] \u2013 Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh HHDV:<\/strong> Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh to\u00e0n b\u1ed9 c\u00e1c kho\u1ea3n chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 ph\u00e1t sinh trong k\u1ef3 t\u00ednh thu\u1ebf t\u01b0\u01a1ng \u1ee9ng v\u1edbi doanh thu ph\u00e1t sinh trong k\u1ef3 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh \u0111\u1ec3 t\u00ednh l\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

[09] = [10]+[11]+[12]<\/span><\/p>\n

– Ch\u1ec9 ti\u00eau [11] \u2013 Chi ph\u00ed b\u00e1n h\u00e0ng:<\/strong> Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh t\u1ed5ng s\u1ed1 chi ph\u00ed b\u00e1n h\u00e0ng \u0111\u00e3 k\u1ebft chuy\u1ec3n cho h\u00e0ng ho\u00e1, s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5 \u0111\u00e3 ti\u00eau th\u1ee5 trong k\u1ef3 t\u00ednh thu\u1ebf.<\/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 B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh c\u1ee7a c\u01a1 s\u1edf kinh doanh – M\u00e3 s\u1ed1 24 t\u1ea1i c\u1ed9t \u201cS\u1ed1 n\u0103m nay\u201d. S\u1ed1 li\u1ec7u n\u00e0y t\u01b0\u01a1ng \u1ee9ng v\u1edbi t\u1ed5ng c\u1ed9ng ph\u1ea7n ph\u00e1t sinh b\u00ean C\u00f3 t\u00e0i kho\u1ea3n 641 “Chi ph\u00ed b\u00e1n h\u00e0ng” \u0111\u1ed1i \u1ee9ng b\u00ean N\u1ee3 t\u00e0i kho\u1ea3n 911 “X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh” trong k\u1ef3 t\u00ednh thu\u1ebf.<\/span><\/p>\n

– Ch\u1ec9 ti\u00eau [12] \u2013 Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p:<\/strong> Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh t\u1ed5ng s\u1ed1 chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p \u0111\u00e3 k\u1ebft chuy\u1ec3n cho h\u00e0ng ho\u00e1, s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5 \u0111\u00e3 ti\u00eau th\u1ee5 trong k\u1ef3 t\u00ednh thu\u1ebf .<\/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 B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh c\u1ee7a c\u01a1 s\u1edf kinh doanh – M\u00e3 s\u1ed1 25 t\u1ea1i c\u1ed9t \u201cS\u1ed1 n\u0103m nay\u201d. S\u1ed1 li\u1ec7u n\u00e0y t\u01b0\u01a1ng \u1ee9ng v\u1edbi t\u1ed5ng c\u1ed9ng s\u1ed1 ph\u00e1t sinh b\u00ean C\u00f3 t\u00e0i kho\u1ea3n 642 “Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p” \u0111\u1ed1i \u1ee9ng b\u00ean N\u1ee3 t\u00e0i kho\u1ea3n 911 “X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh” trong k\u1ef3 t\u00ednh thu\u1ebf.<\/span><\/p>\n

– Ch\u1ec9 ti\u00eau [13] \u2013 Chi ph\u00ed t\u00e0i ch\u00ednh:<\/strong> Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh nh\u1eefng kho\u1ea3n chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh trong k\u1ef3 t\u00ednh thu\u1ebf bao g\u1ed3m c\u00e1c kho\u1ea3n chi ph\u00ed ho\u1eb7c c\u00e1c kho\u1ea3n l\u1ed7 li\u00ean quan \u0111\u1ebfn c\u00e1c ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh, chi ph\u00ed cho vay v\u00e0 \u0111i vay v\u1ed1n, chi ph\u00ed g\u00f3p v\u1ed1n li\u00ean doanh, l\u1ed7 chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n ng\u1eafn h\u1ea1n, chi ph\u00ed giao d\u1ecbch b\u00e1n ch\u1ee9ng kho\u00e1n, kho\u1ea3n l\u1eadp v\u00e0 ho\u00e0n l\u1eadp d\u1ef1 ph\u00f2ng, gi\u1ea3m gi\u00e1 \u0111\u1ea7u t\u01b0 ch\u1ee9ng kho\u00e1n, \u0111\u1ea7u t\u01b0 kh\u00e1c, kho\u1ea3n l\u1ed7 v\u1ec1 ch\u00eanh l\u1ec7ch t\u1ec9 gi\u00e1 ngo\u1ea1i t\u1ec7 v\u00e0 b\u00e1n ngo\u1ea1i t\u1ec7.<\/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 B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh c\u1ee7a c\u01a1 s\u1edf kinh doanh – M\u00e3 s\u1ed1 22 t\u1ea1i c\u1ed9t \u201cS\u1ed1 n\u0103m nay\u201d. S\u1ed1 li\u1ec7u n\u00e0y t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 ph\u00e1t sinh b\u00ean C\u00f3 c\u1ee7a t\u00e0i kho\u1ea3n 635 “Chi ph\u00ed t\u00e0i ch\u00ednh” \u0111\u1ed1i \u1ee9ng v\u1edbi b\u00ean N\u1ee3 t\u00e0i kho\u1ea3n 911″X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh” trong k\u1ef3 t\u00ednh thu\u1ebf.<\/span><\/p>\n

– Ch\u1ec9 ti\u00eau [14] \u2013 Chi ph\u00ed l\u00e3i ti\u1ec1n vay d\u00f9ng cho SXKD:<\/strong> Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh chi ph\u00ed l\u00e3i vay ph\u1ea3i tr\u1ea3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed t\u00e0i ch\u00ednh trong k\u1ef3 t\u00ednh thu\u1ebf.<\/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 B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh c\u1ee7a c\u01a1 s\u1edf kinh doanh – M\u00e3 s\u1ed1 23 t\u1ea1i c\u1ed9t \u201cS\u1ed1 n\u0103m nay\u201d.<\/span><\/p>\n

– Ch\u1ec9 ti\u00eau [15] \u2013 L\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh:<\/strong> Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a doanh nghi\u1ec7p trong k\u1ef3 t\u00ednh thu\u1ebf.<\/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 B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh c\u1ee7a c\u01a1 s\u1edf kinh doanh – M\u00e3 s\u1ed1 30 t\u1ea1i c\u1ed9t \u201cS\u1ed1 n\u0103m nay\u201d v\u00e0 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau: [15] = [01]-[03]+[08]-[09]-[13]<\/span><\/p>\n

– Ch\u1ec9 ti\u00eau [16] \u2013 Thu nh\u1eadp kh\u00e1c:<\/strong> Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00e1c ngo\u00e0i c\u00e1c kho\u1ea3n thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh ch\u00ednh c\u1ee7a c\u01a1 s\u1edf kinh doanh (\u0111\u00e3 tr\u1eeb thu\u1ebf GTGT ph\u1ea3i n\u1ed9p t\u00ednh theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp) v\u00e0 thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh ph\u00e1t sinh trong k\u1ef3 t\u00ednh thu\u1ebf. C\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00e1c bao g\u1ed3m thu t\u1eeb nh\u01b0\u1ee3ng, b\u00e1n, thanh l\u00fd t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh bao g\u1ed3m c\u1ea3 thu t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t quy\u1ec1n thu\u00ea \u0111\u1ea5t, thu ti\u1ec1n ph\u1ea1t do c\u00e1c \u0111\u1ed1i t\u00e1c vi ph\u1ea1m h\u1ee3p \u0111\u1ed3ng, c\u00e1c kho\u1ea3n ti\u1ec1n th\u01b0\u1edfng t\u1eeb kh\u00e1ch h\u00e0ng, qu\u00e0 bi\u1ebfu, qu\u00e0 t\u1eb7ng, c\u00e1c kho\u1ea3n thu nh\u1eadp c\u1ee7a n\u0103m tr\u01b0\u1edbc ch\u01b0a h\u1ea1ch to\u00e1n v\u00e0o thu nh\u1eadp\u2026<\/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 B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh c\u1ee7a c\u01a1 s\u1edf kinh doanh – M\u00e3 s\u1ed1 31 t\u1ea1i c\u1ed9t \u201cS\u1ed1 n\u0103m nay\u201d. S\u1ed1 li\u1ec7u \u1edf ch\u1ec9 ti\u00eau n\u00e0y t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 ph\u00e1t sinh b\u00ean N\u1ee3 t\u00e0i kho\u1ea3n 711 “Thu nh\u1eadp kh\u00e1c” \u0111\u1ed1i \u1ee9ng v\u1edbi b\u00ean C\u00f3 t\u00e0i kho\u1ea3n 911 “X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh” trong k\u1ef3 t\u00ednh thu\u1ebf.<\/span><\/p>\n

– Ch\u1ec9 ti\u00eau [17] \u2013 Chi ph\u00ed kh\u00e1c:<\/strong> Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh nh\u1eefng kho\u1ea3n chi ph\u00ed c\u1ee7a c\u00e1c ho\u1ea1t \u0111\u1ed9ng ngo\u00e0i c\u00e1c ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh v\u00e0 ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p. Ch\u00ed ph\u00ed kh\u00e1c bao g\u1ed3m c\u1ea3 c\u00e1c kho\u1ea3n chi ph\u00ed b\u1ecf s\u00f3t t\u1eeb nh\u1eefng n\u0103m tr\u01b0\u1edbc.\u00a0<\/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 B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh c\u1ee7a c\u01a1 s\u1edf kinh doanh – M\u00e3 s\u1ed1 32 t\u1ea1i c\u1ed9t \u201cS\u1ed1 n\u0103m nay\u201d. S\u1ed1 li\u1ec7u n\u00e0y t\u01b0\u01a1ng \u1ee9ng v\u1edbi t\u1ed5ng s\u1ed1 ph\u00e1t sinh b\u00ean C\u00f3 t\u00e0i kho\u1ea3n 811″Chi ph\u00ed kh\u00e1c” \u0111\u1ed1i \u1ee9ng v\u1edbi b\u00ean N\u1ee3 c\u1ee7a t\u00e0i kho\u1ea3n 911 “X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh” trong k\u1ef3 t\u00ednh thu\u1ebf.<\/span><\/p>\n

– Ch\u1ec9 ti\u00eau [18] \u2013 L\u1ee3i nhu\u1eadn kh\u00e1c:<\/strong> Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh s\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa thu nh\u1eadp kh\u00e1c (\u0111\u00e3 tr\u1eeb thu\u1ebf GTGT ph\u1ea3i n\u1ed9p t\u00ednh theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp) v\u00e0 chi ph\u00ed kh\u00e1c trong k\u1ef3 t\u00ednh thu\u1ebf.<\/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 B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh c\u1ee7a c\u01a1 s\u1edf kinh doanh – M\u00e3 s\u1ed1 40 t\u1ea1i c\u1ed9t \u201cS\u1ed1 n\u0103m nay\u201d, v\u00e0 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau: [18] = [16]-[17]<\/span><\/p>\n

– Ch\u1ec9 ti\u00eau [19] \u2013 T\u1ed5ng l\u1ee3i nhu\u1eadn k\u1ebf to\u00e1n tr\u01b0\u1edbc thu\u1ebf TNDN:<\/strong> Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh t\u1ed5ng s\u1ed1 l\u1ee3i nhu\u1eadn th\u1ef1c hi\u1ec7n c\u1ee7a c\u01a1 s\u1edf kinh doanh trong k\u1ef3 t\u00ednh thu\u1ebf theo ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n.<\/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 B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh c\u1ee7a c\u01a1 s\u1edf kinh doanh – M\u00e3 s\u1ed1 50 t\u1ea1i c\u1ed9t \u201cS\u1ed1 n\u0103m nay\u201d, v\u00e0 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau: [19] = [15]+[18].<\/span><\/p>\n

M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o c\u00e1c b\u00e0i vi\u1ebft:<\/span><\/p>\n

M\u1eabu 03\/TNDN T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

Ph\u1ee5 l\u1ee5c k\u1ebft qu\u1ea3 ho\u1ea1t\u00a0\u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh kh\u00f4ng th\u1ec3 thi\u1ebfu\u00a0\u0111\u01b0\u1ee3c khi l\u1eadp t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN. V\u1eady c\u00e1ch l\u1eadp ph\u1ee5 l\u1ee5c n\u00e0y nh\u01b0 th\u1ebf n\u00e0o?\u00a0K\u1ebf to\u00e1n Thu\u1ebf Centax xin chia s\u1ebb \u0111\u1ebfn b\u1ea1n \u0111\u1ecdc c\u00e1ch l\u1eadp c\u00e1c ch\u1ec9 ti\u00eau tr\u00ean ph\u1ee5 l\u1ee5c K\u1ebft qu\u1ea3 s\u1ea3n xu\u1ea5t kinh doanh m\u1eabu 03-1A\/TNDN theo..<\/p>\n","protected":false},"author":7,"featured_media":30247,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[4232,4233],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/30246"}],"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=30246"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/30246\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/30247"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=30246"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=30246"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}