{"id":30270,"date":"2017-04-26T02:18:15","date_gmt":"2017-04-26T02:18:15","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=30270"},"modified":"2017-04-26T01:28:01","modified_gmt":"2017-04-26T01:28:01","slug":"huong-dan-lap-phu-luc-ket-qua-hoat-dong-san-xuat-kinh-doanh-danh-cho-nganh-ngan-hang-tin-dung-mau-so-03-1btndn","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=30270","title":{"rendered":"H\u01b0\u1edbng d\u1eabn l\u1eadp ph\u1ee5 l\u1ee5c k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh d\u00e0nh cho ng\u00e0nh ng\u00e2n h\u00e0ng, t\u00edn d\u1ee5ng m\u1eabu s\u1ed1 03-1B\/TNDN."},"content":{"rendered":"

\"M\u1eabu<\/a>\u0110\u1ed1i v\u1edbi m\u1ed7i ng\u00e0nh kh\u00e1c nhau th\u00ec ngo\u00e0i t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN c\u00f3 nh\u1eefng ph\u1ee5 l\u1ee5c \u0111i k\u00e8m kh\u00e1c nhau? V\u1eady \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu\u1ed9c c\u00e1c ng\u00e0nh ng\u00e2n h\u00e0ng, t\u00edn d\u1ee5ng th\u00ec ph\u1ea3i s\u1eed d\u1ee5ng ph\u1ee5 l\u1ee5c n\u00e0o? K\u1ebf to\u00e1n thu\u1ebf Centax<\/a> xin chia s\u1ebb v\u1edbi c\u00e1c b\u1ea1n b\u00e0i vi\u1ebft:<\/span><\/p>\n

H\u01b0\u1edbng d\u1eabn l\u1eadp ph\u1ee5 l\u1ee5c k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh d\u00e0nh cho ng\u00e0nh ng\u00e2n h\u00e0ng, t\u00edn d\u1ee5ng\u00a0 m\u1eabu s\u1ed1 03-1B\/TNDN theo ph\u1ea7n m\u1ec1m h\u1ed7 tr\u1ee3 k\u00ea khai thu\u1ebf 3.4.1<\/span><\/h2>\n

– Ch\u1ec9 ti\u00eau [01] \u2013 Thu nh\u1eadp l\u00e3i v\u00e0 c\u00e1c kho\u1ea3n thu nh\u1eadp t\u01b0\u01a1ng t\u1ef1: <\/strong><\/span>ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh t\u1ed5ng c\u00e1c kho\u1ea3n l\u00e3i v\u00e0 c\u00e1c kho\u1ea3n thu nh\u1eadp t\u01b0\u01a1ng t\u1ef1 t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng c\u1ee7a t\u1ed5 ch\u1ee9c ng\u00e2n h\u00e0ng, t\u00edn d\u1ee5ng trong k\u1ef3 t\u00ednh thu\u1ebf, bao g\u1ed3m: l\u00e3i ti\u1ec1n g\u1eedi, l\u00e3i cho vay kh\u00e1ch h\u00e0ng, l\u00e3i t\u1eeb kinh doanh, \u0111\u1ea7u t\u01b0 ch\u1ee9ng kho\u00e1n N\u1ee3, l\u00e3i cho thu\u00ea t\u00e0i ch\u00ednh v\u00e0 kh\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00e1c t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng (kh\u00f4ng bao g\u1ed3m c\u00e1c kho\u1ea3n thu nh\u1eadp, l\u00e3i ph\u00e1t sinh t\u1eeb c\u00e1c giao d\u1ecbch n\u1ed9i b\u1ed9, gi\u1eefa c\u00e1c \u0111\u01a1n v\u1ecb trong c\u00f9ng t\u1eadp \u0111o\u00e0n).<\/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 C\u00f3 t\u00e0i kho\u1ea3n 70 \u201cThu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng\u201d.<\/span><\/p>\n

– Ch\u1ec9 ti\u00eau [02] \u2013\u00a0 Chi tr\u1ea3 l\u00e3i v\u00e0 c\u00e1c kho\u1ea3n chi ph\u00ed t\u01b0\u01a1ng t\u1ef1:<\/strong><\/span> ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh t\u1ed5ng c\u00e1c kho\u1ea3n chi ph\u00ed l\u00e3i v\u00e0 c\u00e1c kho\u1ea3n chi ph\u00ed t\u01b0\u01a1ng t\u1ef1 cho ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng c\u1ee7a t\u1ed5 ch\u1ee9c ng\u00e2n h\u00e0ng, t\u00edn d\u1ee5ng trong k\u1ef3 t\u00ednh thu\u1ebf, bao g\u1ed3m: tr\u1ea3 l\u00e3i ti\u1ec1n g\u1eedi, ti\u1ec1n vay; tr\u1ea3 l\u00e3i ph\u00e1t h\u00e0nh gi\u1ea5y t\u1edd c\u00f3 gi\u00e1; tr\u1ea3 l\u00e3i ti\u1ec1n thu\u00ea t\u00e0i ch\u00ednh v\u00e0 c\u00e1c chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng kh\u00e1c (kh\u00f4ng bao g\u1ed3m c\u00e1c kho\u1ea3n chi ph\u00ed ph\u00e1t sinh t\u1eeb c\u00e1c giao d\u1ecbch n\u1ed9i b\u1ed9, gi\u1eefa c\u00e1c \u0111\u01a1n v\u1ecb trong c\u00f9ng t\u1eadp \u0111o\u00e0n).<\/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 t\u00e0i kho\u1ea3n 80 \u201cChi ph\u00ed ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng\u201d.<\/span><\/p>\n

– Ch\u1ec9 ti\u00eau [03] \u2013\u00a0 Thu nh\u1eadp l\u00e3i thu\u1ea7n:<\/strong><\/span> ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh k\u1ebft qu\u1ea3 t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng c\u1ee7a t\u1ed5 ch\u1ee9c ng\u00e2n h\u00e0ng, t\u00edn d\u1ee5ng trong k\u1ef3 t\u00ednh thu\u1ebf v\u00e0 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau: [03] = [01] – [02]<\/span><\/p>\n

– Ch\u1ec9 ti\u00eau [04] \u2013\u00a0 Thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng d\u1ecbch v\u1ee5:<\/strong> <\/span>ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh t\u1ed5ng c\u00e1c kho\u1ea3n thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng d\u1ecbch v\u1ee5 c\u1ee7a t\u1ed5 ch\u1ee9c ng\u00e2n h\u00e0ng, t\u00edn d\u1ee5ng trong k\u1ef3 t\u00ednh thu\u1ebf, bao g\u1ed3m: d\u1ecbch v\u1ee5 thanh to\u00e1n, nghi\u1ec7p v\u1ee5\u00a0 b\u1ea3o l\u00e3nh, d\u1ecbch v\u1ee5 ng\u00e2n qu\u1ef9, nghi\u1ec7p v\u1ee5 u\u1ef7 th\u00e1c v\u00e0 \u0111\u1ea1i l\u00fd, d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n, kinh doanh v\u00e0 d\u1ecbch v\u1ee5 b\u1ea3o hi\u1ec3m, nghi\u1ec7p v\u1ee5 chi\u1ebft kh\u1ea5u, cung \u1ee9ng d\u1ecbch v\u1ee5 b\u1ea3o qu\u1ea3n t\u00e0i s\u1ea3n, cho thu\u00ea t\u1ee7 k\u00e9t v\u00e0 c\u00e1c kho\u1ea3n thu kh\u00e1c t\u1eeb ho\u1ea1t \u0111\u1ed9ng d\u1ecbch v\u1ee5.<\/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 C\u00f3 t\u00e0i kho\u1ea3n 71 \u201cThu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng d\u1ecbch v\u1ee5\u201d.<\/span><\/p>\n

– Ch\u1ec9 ti\u00eau [05] \u2013 Chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng d\u1ecbch v\u1ee5:<\/strong> <\/span>ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh t\u1ed5ng c\u00e1c kho\u1ea3n chi ph\u00ed t\u1eeb ho\u1ea1t \u0111\u1ed9ng d\u1ecbch v\u1ee5 c\u1ee7a t\u1ed5 ch\u1ee9c ng\u00e2n h\u00e0ng, t\u00edn d\u1ee5ng trong k\u1ef3 t\u00ednh thu\u1ebf, bao g\u1ed3m: c\u01b0\u1edbc ph\u00ed b\u01b0u \u0111i\u1ec7n v\u1ec1 m\u1ea1ng vi\u1ec5n th\u00f4ng; c\u00e1c kho\u1ea3n chi v\u1ec1 d\u1ecbch v\u1ee5 thanh to\u00e1n, b\u1ea3o l\u00e3nh, ng\u00e2n qu\u1ef9, nghi\u1ec7p v\u1ee5 u\u1ef7 th\u00e1c v\u00e0 \u0111\u1ea1i l\u00fd, d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n, hoa h\u1ed3ng m\u00f4i gi\u1edbi v\u00e0 c\u00e1c kho\u1ea3n chi kh\u00e1c cho ho\u1ea1t \u0111\u1ed9ng d\u1ecbch v\u1ee5.<\/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 t\u00e0i kho\u1ea3n 81 \u201dChi ph\u00ed ho\u1ea1t \u0111\u1ed9ng d\u1ecbch v\u1ee5\u201d.<\/span><\/p>\n

– Ch\u1ec9 ti\u00eau [06] \u2013 L\u00e3i\/l\u1ed7 thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng d\u1ecbch v\u1ee5:<\/strong><\/span> ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh k\u1ebft qu\u1ea3 t\u1eeb ho\u1ea1t \u0111\u1ed9ng d\u1ecbch v\u1ee5 c\u1ee7a t\u1ed5 ch\u1ee9c ng\u00e2n h\u00e0ng, t\u00edn d\u1ee5ng trong k\u1ef3 t\u00ednh thu\u1ebf v\u00e0 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau: [06] = [04] – [05]<\/span><\/p>\n

– Ch\u1ec9 ti\u00eau [07] \u2013 L\u00e3i\/l\u1ed7 thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh ngo\u1ea1i h\u1ed1i:<\/strong><\/span> ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh k\u1ebft qu\u1ea3 t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh ngo\u1ea1i h\u1ed1i c\u1ee7a t\u1ed5 ch\u1ee9c ng\u00e2n h\u00e0ng, t\u00edn d\u1ee5ng trong k\u1ef3 t\u00ednh thu\u1ebf v\u00e0 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng s\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh ngo\u1ea1i h\u1ed1i (thu t\u1eeb kinh doanh ngo\u1ea1i t\u1ec7 giao ngay, thu t\u1eeb kinh doanh v\u00e0ng, thu t\u1eeb c\u00e1c c\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh ph\u00e1i sinh ti\u1ec1n t\u1ec7) v\u1edbi chi ph\u00ed t\u01b0\u01a1ng \u1ee9ng t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh ngo\u1ea1i h\u1ed1i.<\/span><\/p>\n

S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y b\u1eb1ng ch\u00eanh l\u1ec7ch b\u00ean C\u00f3 t\u00e0i kho\u1ea3n 72 \u201dThu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh ngo\u1ea1i h\u1ed1i\u201d tr\u1eeb b\u00ean N\u1ee3 t\u00e0i kho\u1ea3n 82 \u201dChi ph\u00ed ho\u1ea1t \u0111\u1ed9ng kinh doanh ngo\u1ea1i h\u1ed1i\u201d.<\/span><\/p>\n

– Ch\u1ec9 ti\u00eau [08] \u2013 L\u00e3i\/l\u1ed7 thu\u1ea7n t\u1eeb mua b\u00e1n ch\u1ee9ng kho\u00e1n kinh doanh:<\/strong><\/span> ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh k\u1ebft qu\u1ea3 t\u1eeb ho\u1ea1t \u0111\u1ed9ng mua b\u00e1n ch\u1ee9ng kho\u00e1n kinh doanh c\u1ee7a t\u1ed5 ch\u1ee9c ng\u00e2n h\u00e0ng, t\u00edn d\u1ee5ng trong k\u1ef3 t\u00ednh thu\u1ebf v\u00e0 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng s\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa thu nh\u1eadp v\u1edbi chi ph\u00ed t\u1eeb mua b\u00e1n ch\u1ee9ng kho\u00e1n kinh doanh v\u00e0 t\u0103ng (gi\u1ea3m) d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 ch\u1ee9ng kho\u00e1n t\u01b0\u01a1ng \u1ee9ng trong k\u1ef3.<\/span><\/p>\n

S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y b\u1eb1ng ch\u00eanh l\u1ec7ch gi\u1eefa b\u00ean C\u00f3 t\u00e0i kho\u1ea3n 741 \u201dThu nh\u1eadp v\u1ec1 kinh doanh ch\u1ee9ng kho\u00e1n\u201d v\u1edbi b\u00ean N\u1ee3 t\u00e0i kho\u1ea3n 841 \u201dChi ph\u00ed\u00a0 v\u1ec1 kinh doanh ch\u1ee9ng kho\u00e1n\u201d v\u00e0 t\u00e0i kho\u1ea3n 8823 \u201dChi d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 ch\u1ee9ng kho\u00e1n\u201d (ph\u1ea7n c\u1ee7a ch\u1ee9ng kho\u00e1n kinh doanh) .<\/span><\/p>\n

– Ch\u1ec9 ti\u00eau [09] \u2013 L\u00e3i\/l\u1ed7 thu\u1ea7n t\u1eeb mua b\u00e1n ch\u1ee9ng kho\u00e1n \u0111\u1ea7u t\u01b0:<\/strong><\/span> ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh k\u1ebft qu\u1ea3 t\u1eeb ho\u1ea1t \u0111\u1ed9ng mua b\u00e1n ch\u1ee9ng kho\u00e1n \u0111\u1ea7u t\u01b0 s\u1eb5n s\u00e0ng \u0111\u1ec3 b\u00e1n v\u00e0 ch\u1ee9ng kho\u00e1n gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n c\u1ee7a t\u1ed5 ch\u1ee9c ng\u00e2n h\u00e0ng, t\u00edn d\u1ee5ng trong k\u1ef3 t\u00ednh thu\u1ebf v\u00e0 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng s\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa thu nh\u1eadp v\u1edbi chi ph\u00ed t\u1eeb mua b\u00e1n t\u1eeb mua b\u00e1n ch\u1ee9ng kho\u00e1n \u0111\u1ea7u t\u01b0 v\u00e0 t\u0103ng (gi\u1ea3m) d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 ch\u1ee9ng kho\u00e1n t\u01b0\u01a1ng \u1ee9ng trong k\u1ef3.<\/span><\/p>\n

S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y b\u1eb1ng ch\u00eanh l\u1ec7ch gi\u1eefa b\u00ean C\u00f3 t\u00e0i kho\u1ea3n 741 \u201dThu nh\u1eadp v\u1ec1 kinh doanh ch\u1ee9ng kho\u00e1n\u201d v\u1edbi b\u00ean N\u1ee3 t\u00e0i kho\u1ea3n 841\u00a0 \u201dChi ph\u00ed\u00a0 v\u1ec1 kinh doanh ch\u1ee9ng kho\u00e1n\u201d v\u00e0 t\u00e0i kho\u1ea3n 8823 \u201dChi d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 ch\u1ee9ng kho\u00e1n\u201d (ph\u1ea7n c\u1ee7a ch\u1ee9ng kho\u00e1n \u0111\u1ea7u t\u01b0 s\u1eb5n s\u00e0ng \u0111\u1ec3 b\u00e1n v\u00e0 ch\u1ee9ng kho\u00e1n gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n) .<\/span><\/p>\n

– Ch\u1ec9 ti\u00eau [10] \u2013 Thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng kh\u00e1c:<\/strong> <\/span>ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh t\u1ed5ng c\u00e1c kho\u1ea3n thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng kh\u00e1c ngo\u00e0i c\u00e1c ho\u1ea1t \u0111\u1ed9ng n\u00eau tr\u00ean c\u1ee7a t\u1ed5 ch\u1ee9c ng\u00e2n h\u00e0ng, t\u00edn d\u1ee5ng trong k\u1ef3 t\u00ednh thu\u1ebf, bao g\u1ed3m: thu t\u1eeb nghi\u1ec7p v\u1ee5 mua b\u00e1n n\u1ee3 v\u00e0 c\u00e1c c\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh ph\u00e1i sinh kh\u00e1c, thu v\u1ec1 ho\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00e1c v\u00e0 c\u00e1c kho\u1ea3n thu kh\u00e1c (kh\u00f4ng bao g\u1ed3m ph\u1ea7n ho\u00e0n nh\u1eadp d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 ch\u1ee9ng kho\u00e1n h\u1ea1ch to\u00e1n v\u00e0o thu nh\u1eadp kh\u00e1c).<\/span><\/p>\n

S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y b\u1eb1ng t\u1ed5ng b\u00ean C\u00f3 c\u1ee7a c\u00e1c t\u00e0i kho\u1ea3n 742 \u201dThu t\u1eeb nghi\u1ec7p v\u1ee5 mua b\u00e1n n\u1ee3\u201d, t\u00e0i kho\u1ea3n 748 \u201dThu t\u1eeb c\u00e1c c\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh ph\u00e1i sinh kh\u00e1c\u201d , t\u00e0i kho\u1ea3n 749 \u201dThu v\u1ec1 ho\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00e1c\u201d v\u00e0 t\u00e0i kho\u1ea3n 79 \u201dThu nh\u1eadp\u00a0 kh\u00e1c\u201d (kh\u00f4ng bao g\u1ed3m ph\u1ea7n ho\u00e0n nh\u1eadp d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 ch\u1ee9ng kho\u00e1n h\u1ea1ch to\u00e1n v\u00e0o thu nh\u1eadp kh\u00e1c).<\/span><\/p>\n

– Ch\u1ec9 ti\u00eau [11] \u2013 Chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng kh\u00e1c:<\/strong><\/span> ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh t\u1ed5ng c\u00e1c kho\u1ea3n chi ph\u00ed t\u1eeb ho\u1ea1t \u0111\u1ed9ng kh\u00e1c ngo\u00e0i c\u00e1c ho\u1ea1t \u0111\u1ed9ng n\u00eau tr\u00ean c\u1ee7a t\u1ed5 ch\u1ee9c ng\u00e2n h\u00e0ng, t\u00edn d\u1ee5ng trong k\u1ef3 t\u00ednh thu\u1ebf, bao g\u1ed3m: chi li\u00ean quan\u00a0 nghi\u1ec7p v\u1ee5 cho thu\u00ea t\u00e0i ch\u00ednh, chi v\u1ec1 c\u00e1c c\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh ph\u00e1i sinh kh\u00e1c, chi v\u1ec1 ho\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00e1c v\u00e0 c\u00e1c kho\u1ea3n chi kh\u00e1c t\u01b0\u01a1ng \u1ee9ng v\u1edbi thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng kh\u00e1c trong k\u1ef3.<\/span><\/p>\n

S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y b\u1eb1ng t\u1ed5ng b\u00ean N\u1ee3 c\u1ee7a c\u00e1c t\u00e0i kho\u1ea3n 842 \u201dChi ph\u00ed li\u00ean quan\u00a0 nghi\u1ec7p v\u1ee5 cho thu\u00ea t\u00e0i ch\u00ednh\u201d, t\u00e0i kho\u1ea3n 848 \u201dChi v\u1ec1 c\u00e1c c\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh ph\u00e1i sinh kh\u00e1c\u201d , t\u00e0i kho\u1ea3n 849 \u201dChi v\u1ec1 ho\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00e1c\u201d v\u00e0 t\u00e0i kho\u1ea3n 89 \u201dChi ph\u00ed kh\u00e1c\u201d.<\/span><\/p>\n

– Ch\u1ec9 ti\u00eau [12] \u2013 L\u00e3i\/l\u1ed7 thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kh\u00e1c:<\/strong><\/span> ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh k\u1ebft qu\u1ea3 t\u1eeb ho\u1ea1t \u0111\u1ed9ng kh\u00e1c c\u1ee7a t\u1ed5 ch\u1ee9c ng\u00e2n h\u00e0ng, t\u00edn d\u1ee5ng trong k\u1ef3 t\u00ednh thu\u1ebf v\u00e0 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau: [12] = [10] – [11]<\/span><\/p>\n

– Ch\u1ec9 ti\u00eau [13] \u2013\u00a0 Thu nh\u1eadp t\u1eeb g\u00f3p v\u1ed1n, mua c\u1ed5 ph\u1ea7n:<\/strong><\/span> ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh t\u1ed5ng c\u00e1c kho\u1ea3n thu nh\u1eadp nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb g\u00f3p v\u1ed1n, mua c\u1ed5 ph\u1ea7n c\u1ee7a t\u1ed5 ch\u1ee9c ng\u00e2n h\u00e0ng, t\u00edn d\u1ee5ng trong k\u1ef3 t\u00ednh thu\u1ebf, bao g\u1ed3m: c\u1ed5 t\u1ee9c nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb ch\u1ee9ng kho\u00e1n v\u1ed1n kinh doanh, ch\u1ee9ng kho\u00e1n v\u1ed1n \u0111\u1ea7u t\u01b0, t\u1eeb g\u00f3p v\u1ed1n, \u0111\u1ea7u t\u01b0 d\u00e0i h\u1ea1n, ph\u00e2n chia l\u00e3i l\u1ed7 theo ph\u01b0\u01a1ng ph\u00e1p v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty li\u00ean doanh, li\u00ean k\u1ebft…<\/span><\/p>\n

S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y b\u1eb1ng t\u1ed5ng b\u00ean C\u00f3 c\u1ee7a c\u00e1c t\u00e0i kho\u1ea3n 703 \u201dThu l\u00e3i t\u1eeb \u0111\u1ea7u t\u01b0 ch\u1ee9ng kho\u00e1n\u201d, t\u00e0i kho\u1ea3n 78 \u201dThu nh\u1eadp g\u00f3p v\u1ed1n, mua c\u1ed5 ph\u1ea7n\u201d.<\/span><\/p>\n

– Ch\u1ec9 ti\u00eau [14] \u2013 Chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng:<\/strong><\/span> ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh t\u1ed5ng c\u00e1c kho\u1ea3n chi ph\u00ed ph\u1ee5c v\u1ee5 cho ho\u1ea1t \u0111\u1ed9ng c\u1ee7a t\u1ed5 ch\u1ee9c ng\u00e2n h\u00e0ng, t\u00edn d\u1ee5ng trong k\u1ef3 t\u00ednh thu\u1ebf, bao g\u1ed3m: chi n\u1ed9p thu\u1ebf, ph\u00ed v\u00e0 l\u1ec7 ph\u00ed; chi ph\u00ed cho nh\u00e2n vi\u00ean (l\u01b0\u01a1ng v\u00e0 c\u00e1c kho\u1ea3n \u0111\u00f3ng g\u00f3p theo l\u01b0\u01a1ng, ph\u1ee5 c\u1ea5p, tr\u1ee3 c\u1ea5p…); chi v\u1ec1 t\u00e0i s\u1ea3n (kh\u1ea5u hao, b\u1ea3o d\u01b0\u1ee1ng, s\u1eeda ch\u1eefa,…); chi cho ho\u1ea1t \u0111\u1ed9ng qu\u1ea3n l\u00fd v\u00e0 c\u00f4ng v\u1ee5 (c\u00f4ng t\u00e1c ph\u00ed, chi cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng \u0111o\u00e0n th\u1ec3…); chi ph\u00ed n\u1ed9p b\u1ea3o hi\u1ec3m, b\u1ea3o to\u00e0n ti\u1ec1n g\u1eedi c\u1ee7a kh\u00e1ch h\u00e0ng; chi ph\u00ed d\u1ef1 ph\u00f2ng (tr\u1eeb chi ph\u00ed d\u1ef1 ph\u00f2ng r\u1ee7i ro t\u00edn d\u1ee5ng, chi ph\u00ed d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 ch\u1ee9ng kho\u00e1n) v\u00e0 c\u00e1c chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng kh\u00e1c.<\/span><\/p>\n

S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y b\u1eb1ng t\u1ed5ng b\u00ean N\u1ee3 c\u1ee7a c\u00e1c t\u00e0i kho\u1ea3n 831 \u201dChi n\u1ed9p thu\u1ebf \u201d, t\u00e0i kho\u1ea3n 832 \u201dChi n\u1ed9p c\u00e1c kho\u1ea3n ph\u00ed , l\u1ec7 ph\u00ed\u201d, t\u00e0i kho\u1ea3n 85 \u201dChi\u00a0 ph\u00ed cho nh\u00e2n vi\u00ean\u201d, t\u00e0i kho\u1ea3n 86 \u201dChi cho ho\u1ea1t \u0111\u1ed9ng qu\u1ea3n l\u00fd v\u00e0 c\u00f4ng v\u1ee5\u201d, t\u00e0i kho\u1ea3n 87 \u201cChi v\u1ec1 t\u00e0i s\u1ea3n\u201d, t\u00e0i kho\u1ea3n 883 \u201dChi n\u1ed9p ph\u00ed b\u1ea3o hi\u1ec3m, b\u1ea3o to\u00e0n ti\u1ec1n g\u1eedi c\u1ee7a kh\u00e1ch h\u00e0ng\u201d, t\u00e0i kho\u1ea3n 8821 \u201dChi d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 v\u00e0ng\u201d, t\u00e0i kho\u1ea3n 8824 \u201cChi d\u1ef1 ph\u00f2ng cho c\u00e1c d\u1ecbch v\u1ee5 thanh to\u00e1n\u201d, t\u00e0i kho\u1ea3n 8825 \u201dChi d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho\u201d, t\u00e0i kho\u1ea3n 8826 \u201dChi d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 kho\u1ea3n \u0111\u1ea7u t\u01b0, mua c\u1ed5 ph\u1ea7n\u201d, t\u00e0i kho\u1ea3n 8827 \u201dChi d\u1ef1 ph\u00f2ng \u0111\u1ed1i v\u1edbi c\u00e1c cam k\u1ebft \u0111\u01b0a ra\u201d (d\u1ef1 ph\u00f2ng cam k\u1ebft \u0111\u01b0a ra kh\u00f4ng thu\u1ed9c ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng) v\u00e0 t\u00e0i kho\u1ea3n 8829 \u201dChi d\u1ef1 ph\u00f2ng r\u1ee7i ro kh\u00e1c\u201d.<\/span><\/p>\n

– Ch\u1ec9 ti\u00eau [15] \u2013 Chi ph\u00ed d\u1ef1 ph\u00f2ng r\u1ee7i ro t\u00edn d\u1ee5ng:<\/strong><\/span> ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n chi d\u1ef1 ph\u00f2ng cho c\u00f4ng n\u1ee3 ti\u1ec1m \u1ea9n (n\u1ee3 \u0111\u1ee7 ti\u00eau chu\u1ea9n, n\u1ee3 c\u1ea7n ch\u00fa \u00fd, n\u1ee3 d\u01b0\u1edbi ti\u00eau chu\u1ea9n, n\u1ee3 nghi ng\u1edd, n\u1ee3 c\u00f3 kh\u1ea3 n\u0103ng m\u1ea5t v\u1ed1n) v\u00e0 c\u00e1c cam k\u1ebft ngo\u1ea1i b\u1ea3ng \u0111\u1ebfn h\u1ea1n 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 b\u1eb1ng t\u1ed5ng b\u00ean N\u1ee3 c\u1ee7a c\u00e1c t\u00e0i kho\u1ea3n 8822 \u201dChi d\u1ef1 ph\u00f2ng N\u1ee3 ph\u1ea3i thu kh\u00f3 \u0111\u00f2i\u201d v\u00e0 t\u00e0i kho\u1ea3n 8827 \u201dChi d\u1ef1 ph\u00f2ng \u0111\u1ed1i v\u1edbi c\u00e1c cam k\u1ebft \u0111\u01b0a ra\u201d (d\u1ef1 ph\u00f2ng cam k\u1ebft \u0111\u01b0a ra thu\u1ed9c ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng).<\/span><\/p>\n

– Ch\u1ec9 ti\u00eau [16] \u2013 T\u1ed5ng l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf:<\/strong><\/span> Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh t\u1ed5ng s\u1ed1 l\u1ee3i nhu\u1eadn th\u1ef1c hi\u1ec7n tr\u01b0\u1edbc thu\u1ebf c\u1ee7a t\u1ed5 ch\u1ee9c ng\u00e2n h\u00e0ng, t\u00edn d\u1ee5ng trong k\u1ef3 t\u00ednh thu\u1ebf v\u00e0 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau: [16] = [3]+[6]+[7]+[8]+[9]+[12]+[13]-[14]-[15]<\/span><\/p>\n

Tr\u00ean\u00a0\u0111\u00e2y l\u00e0 b\u00e0i vi\u1ebft H\u01b0\u1edbng d\u1eabn l\u1eadp ph\u1ee5 l\u1ee5c k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh d\u00e0nh cho ng\u00e0nh ng\u00e2n h\u00e0ng, t\u00edn d\u1ee5ng \u00a0m\u1eabu s\u1ed1 03-1B\/TNDN. M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o c\u00e1c b\u00e0i vi\u1ebft kh\u00e1c t\u1ea1i k\u1ebf to\u00e1n Centax:<\/span><\/p>\n

\n","protected":false},"excerpt":{"rendered":"

\u0110\u1ed1i v\u1edbi m\u1ed7i ng\u00e0nh kh\u00e1c nhau th\u00ec ngo\u00e0i t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN c\u00f3 nh\u1eefng ph\u1ee5 l\u1ee5c \u0111i k\u00e8m kh\u00e1c nhau? V\u1eady \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu\u1ed9c c\u00e1c ng\u00e0nh ng\u00e2n h\u00e0ng, t\u00edn d\u1ee5ng th\u00ec ph\u1ea3i s\u1eed d\u1ee5ng ph\u1ee5 l\u1ee5c n\u00e0o? K\u1ebf to\u00e1n thu\u1ebf Centax xin chia s\u1ebb v\u1edbi c\u00e1c b\u1ea1n b\u00e0i vi\u1ebft: H\u01b0\u1edbng..<\/p>\n","protected":false},"author":7,"featured_media":30274,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[4236,4237],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/30270"}],"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=30270"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/30270\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/30274"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=30270"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=30270"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}