{"id":3307,"date":"2015-07-24T02:59:08","date_gmt":"2015-07-24T02:59:08","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=3307"},"modified":"2015-09-28T01:44:12","modified_gmt":"2015-09-28T01:44:12","slug":"tu-2015-quy-dinh-moi-nhat-ve-viec-gop-von-bang-tai-san-cua-ca-nhan-to-chuc","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=3307","title":{"rendered":"T\u1eeb 2015: Quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t v\u1ec1 vi\u1ec7c g\u00f3p v\u1ed1n b\u1eb1ng t\u00e0i s\u1ea3n c\u1ee7a c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c"},"content":{"rendered":"<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Khi th\u00e0nh l\u1eadp c\u00f4ng ty hay trong qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng c\u1ee7a m\u00ecnh, c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c th\u01b0\u1eddng c\u00f3 ph\u1ea3i g\u00f3p <img decoding=\"async\" loading=\"lazy\" class=\"alignright wp-image-3568\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/giang-1-226x300.jpg\" alt=\"T\u1eeb 2015: Quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t v\u1ec1 vi\u1ec7c g\u00f3p v\u1ed1n b\u1eb1ng t\u00e0i s\u1ea3n c\u1ee7a c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c-\u1ea3nh ch\u00ednh\" width=\"168\" height=\"223\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/giang-1-226x300.jpg 226w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/giang-1.jpg 305w\" sizes=\"(max-width: 168px) 100vw, 168px\" \/>v\u1ed1n \u0111\u1ec3 ho\u1ea1t \u0111\u1ed9ng. Vi\u1ec7c g\u00f3p v\u1ed1n c\u1ee7a c\u00e1 nh\u00e2n v\u00e0 t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 th\u1ebf n\u00e0o? <a href=\"https:\/\/centax.dsoftware.vn\/hinh-anh-lop-hoc-ke-toan-tong-hop-nang-cao-khoa-05\/\">K\u1ebf to\u00e1n Centax<\/a> xin chia s\u1ebb b\u00e0i vi\u1ebft T\u1eeb 2015: Quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t v\u1ec1 vi\u1ec7c g\u00f3p v\u1ed1n b\u1eb1ng t\u00e0i s\u1ea3n c\u1ee7a c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c<\/span><\/p>\n<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt;\"><strong>1. Lu\u1eadt doanh nghi\u1ec7p 2014\u00a0<\/strong><\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u1ea1i \u0111i\u1ec1u 35, kho\u1ea3n 1 Lu\u1eadt doanh nghi\u1ec7p 2014 quy \u0111\u1ecbnh:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>&#8220;T\u00e0i s\u1ea3n g\u00f3p v\u1ed1n c\u00f3 th\u1ec3 l\u00e0 \u0110\u1ed3ng Vi\u1ec7t Nam, ngo\u1ea1i t\u1ec7 t\u1ef1 do chuy\u1ec3n \u0111\u1ed5i, v\u00e0ng, gi\u00e1 tr\u1ecb quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, gi\u00e1 tr\u1ecb quy\u1ec1n s\u1edf h\u1eefu tr\u00ed tu\u1ec7, c\u00f4ng ngh\u1ec7, b\u00ed quy\u1ebft k\u1ef9 thu\u1eadt, c\u00e1c t\u00e0i s\u1ea3n kh\u00e1c c\u00f3 th\u1ec3 \u0111\u1ecbnh gi\u00e1 \u0111\u01b0\u1ee3c b\u1eb1ng \u0110\u1ed3ng Vi\u1ec7t Nam.&#8221;<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Nh\u01b0 v\u1eady, b\u1ea1n c\u00f3 th\u1ec3 g\u00f3p t\u00e0i s\u1ea3n kh\u00e1c ngo\u00e0i ti\u1ec1n m\u1eb7t \u0111\u1ec3 t\u1ea1o th\u00e0nh v\u1ed1n c\u00f4ng ty. Vi\u1ec7c chuy\u1ec3n quy\u1ec1n s\u1edf h\u1eefu t\u00e0i s\u1ea3n khi g\u00f3p t\u00e0i s\u1ea3n \u0111\u1ec3 t\u1ea1o th\u00e0nh v\u1ed1n v\u00e0o doanh nghi\u1ec7p \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 36 Lu\u1eadt Doanh nghi\u1ec7p 2014 nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>&#8220;Th\u00e0nh vi\u00ean c\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n, c\u00f4ng ty h\u1ee3p danh v\u00e0 c\u1ed5 \u0111\u00f4ng c\u00f4ng ty c\u1ed5 ph\u1ea7n ph\u1ea3i chuy\u1ec3n quy\u1ec1n s\u1edf h\u1eefu t\u00e0i s\u1ea3n g\u00f3p v\u1ed1n cho c\u00f4ng ty theo quy \u0111\u1ecbnh sau \u0111\u00e2y:<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>a) \u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n c\u00f3 \u0111\u0103ng k\u00fd quy\u1ec1n s\u1edf h\u1eefu ho\u1eb7c gi\u00e1 tr\u1ecb quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t th\u00ec ng\u01b0\u1eddi g\u00f3p v\u1ed1n ph\u1ea3i l\u00e0m th\u1ee7 t\u1ee5c chuy\u1ec3n quy\u1ec1n s\u1edf h\u1eefu t\u00e0i s\u1ea3n \u0111\u00f3 ho\u1eb7c quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t cho c\u00f4ng ty t\u1ea1i c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n.<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>Vi\u1ec7c chuy\u1ec3n quy\u1ec1n s\u1edf h\u1eefu \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n g\u00f3p v\u1ed1n kh\u00f4ng ph\u1ea3i ch\u1ecbu l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1;<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>b) \u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n kh\u00f4ng \u0111\u0103ng k\u00fd quy\u1ec1n s\u1edf h\u1eefu, vi\u1ec7c g\u00f3p v\u1ed1n ph\u1ea3i \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n b\u1eb1ng vi\u1ec7c giao nh\u1eadn t\u00e0i s\u1ea3n g\u00f3p v\u1ed1n c\u00f3 x\u00e1c nh\u1eadn b\u1eb1ng bi\u00ean b\u1ea3n.&#8221;<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u0169ng t\u1ea1i \u0111i\u1ec1u 36, kho\u1ea3n 2 Lu\u1eadt doanh nghi\u1ec7p 2014 quy \u0111\u1ecbnh:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>&#8220;T\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng v\u00e0o ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a ch\u1ee7 doanh nghi\u1ec7p t\u01b0 nh\u00e2n kh\u00f4ng ph\u1ea3i l\u00e0m th\u1ee7 t\u1ee5c chuy\u1ec3n quy\u1ec1n s\u1edf h\u1eefu cho doanh nghi\u1ec7p.&#8221;<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Nh\u01b0 v\u1eady, theo Lu\u1eadt doanh nghi\u1ec7p 2014, c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c quy\u1ec1n g\u00f3p v\u1ed1n b\u1eb1ng t\u00e0i s\u1ea3n. Vi\u1ec7c g\u00f3p v\u1ed1n b\u1eb1ng t\u00e0i s\u1ea3n ph\u1ea3i th\u1ef1c hi\u1ec7n c\u00e1c vi\u1ec7c sau:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">L\u00e0m th\u1ee7 t\u1ee5c chuy\u1ec3n quy\u1ec1n s\u1edf h\u1eefu ( Tr\u1eeb doanh nghi\u1ec7p t\u01b0 nh\u00e2n), ho\u1eb7c giao nh\u1eadn t\u00e0i s\u1ea3n cho c\u00f4ng ty.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Kh\u00f4ng ph\u1ea3i ch\u1ecbu l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1;<\/span><\/li>\n<\/ul>\n<h2><span style=\"font-size: 14pt; font-family: helvetica, arial, sans-serif;\"><strong>2. Lu\u1eadt thu\u1ebf<\/strong><\/span><\/h2>\n<h3><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>2.1 H\u00f3a\u00a0\u0111\u01a1n<\/strong><\/span><\/h3>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u1ea1i ph\u1ee5 l\u1ee5c 04, \u0111i\u1ec3m 2.15 , <a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-so-392014tt-btc-quy-dinh-ve-hoa-don\/\" target=\"_blank\">Th\u00f4ng t\u01b0 39\/2014\/TT-BTC<\/a> quy\u00a0\u0111\u1ecbnh v\u1ec1 vi\u1ec7c\u00a0g\u00f3p v\u1ed1n nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>2.15. Ho\u00e1 \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n g\u00f3p v\u1ed1n, t\u00e0i s\u1ea3n \u0111i\u1ec1u chuy\u1ec3n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>a) B\u00ean c\u00f3 t\u00e0i s\u1ea3n g\u00f3p v\u1ed1n l\u00e0 c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c kh\u00f4ng kinh doanh:<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>a.1. Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c kh\u00f4ng kinh doanh c\u00f3 g\u00f3p v\u1ed1n b\u1eb1ng t\u00e0i s\u1ea3n v\u00e0o c\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n, c\u00f4ng ty c\u1ed5 ph\u1ea7n th\u00ec ch\u1ee9ng t\u1eeb \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n g\u00f3p v\u1ed1n l\u00e0 bi\u00ean b\u1ea3n ch\u1ee9ng nh\u1eadn g\u00f3p v\u1ed1n, bi\u00ean b\u1ea3n giao nh\u1eadn t\u00e0i s\u1ea3n.<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>a.2. Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n d\u00f9ng t\u00e0i s\u1ea3n thu\u1ed9c s\u1edf h\u1eefu c\u1ee7a m\u00ecnh, gi\u00e1 tr\u1ecb quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u1ec3 th\u00e0nh l\u1eadp doanh nghi\u1ec7p t\u01b0 nh\u00e2n, v\u0103n ph\u00f2ng lu\u1eadt s\u01b0 th\u00ec kh\u00f4ng ph\u1ea3i l\u00e0m th\u1ee7 t\u1ee5c chuy\u1ec3n quy\u1ec1n s\u1edf h\u1eefu t\u00e0i s\u1ea3n, chuy\u1ec3n quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t cho doanh nghi\u1ec7p t\u01b0 nh\u00e2n, tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng c\u00f3 ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p ch\u1ee9ng minh gi\u00e1 v\u1ed1n c\u1ee7a t\u00e0i s\u1ea3n th\u00ec ph\u1ea3i c\u00f3 v\u0103n b\u1ea3n \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n c\u1ee7a t\u1ed5 ch\u1ee9c \u0111\u1ecbnh gi\u00e1 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt \u0111\u1ec3 l\u00e0m c\u01a1 s\u1edf h\u1ea1ch to\u00e1n gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh.<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>b) B\u00ean c\u00f3 t\u00e0i s\u1ea3n g\u00f3p v\u1ed1n, c\u00f3 t\u00e0i s\u1ea3n \u0111i\u1ec1u chuy\u1ec3n l\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kinh doanh:<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>b.1. T\u00e0i s\u1ea3n g\u00f3p v\u1ed1n v\u00e0o doanh nghi\u1ec7p ph\u1ea3i c\u00f3: bi\u00ean b\u1ea3n g\u00f3p v\u1ed1n s\u1ea3n xu\u1ea5t kinh doanh, h\u1ee3p \u0111\u1ed3ng li\u00ean doanh, li\u00ean k\u1ebft; bi\u00ean b\u1ea3n \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n c\u1ee7a H\u1ed9i \u0111\u1ed3ng giao nh\u1eadn v\u1ed1n g\u00f3p c\u1ee7a c\u00e1c b\u00ean g\u00f3p v\u1ed1n (ho\u1eb7c v\u0103n b\u1ea3n \u0111\u1ecbnh gi\u00e1 c\u1ee7a t\u1ed5 ch\u1ee9c c\u00f3 ch\u1ee9c n\u0103ng \u0111\u1ecbnh gi\u00e1 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt), k\u00e8m theo b\u1ed9 h\u1ed3 s\u01a1 v\u1ec1 ngu\u1ed3n g\u1ed1c t\u00e0i s\u1ea3n.<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>Theo quy \u0111\u1ecbnh tr\u00ean th\u00ec :<\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8211; C\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c kh\u00f4ng kinh doanh g\u00f3p v\u1ed1n b\u1eb1ng t\u00e0i s\u1ea3n c\u1ee7a m\u00ecnh, kh\u00f4ng c\u1ea7n c\u00f3 h\u00f3a \u0111\u01a1n m\u00e0 l\u00e0 &#8220;<em>ch\u1ee9ng t\u1eeb \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n g\u00f3p v\u1ed1n l\u00e0 bi\u00ean b\u1ea3n ch\u1ee9ng nh\u1eadn g\u00f3p v\u1ed1n, bi\u00ean b\u1ea3n giao nh\u1eadn t\u00e0i s\u1ea3n&#8221;<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8211; C\u00e1 nh\u00e2n d\u00f9ng t\u00e0i s\u1ea3n, quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t g\u00f3p v\u1ed1n th\u00e0nh l\u1eadp DN t\u01b0 nh\u00e2n hay V\u0103n ph\u00f2ng lu\u1eadt s\u01b0 th\u00ec &#8220;<em>kh\u00f4ng ph\u1ea3i l\u00e0m th\u1ee7 t\u1ee5c chuy\u1ec3n quy\u1ec1n s\u1edf h\u1eefu t\u00e0i s\u1ea3n&#8221;<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>&#8211; &#8220;N\u1ebfu c\u00f3 ch\u1ee9ng t\u1eeb ch\u1ee9ng minh \u0111\u01b0\u1ee3c gi\u00e1 v\u1ed1n c\u1ee7a t\u00e0i s\u1ea3n th\u00ec ph\u1ea3i c\u00f3 v\u0103n b\u1ea3n \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n c\u1ee7a t\u1ed5 ch\u1ee9c \u0111\u1ecbnh gi\u00e1&#8221;<\/em><\/span><\/p>\n<h3><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>2.2 \u00a0Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/strong><\/span><\/h3>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u1ea1i\u00a0\u0111i\u1ec1u 5, kho\u1ea3n 7, <a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-219-huong-dan-luat-thue-gia-tri-gia-tang\/\" target=\"_blank\">Th\u00f4ng t\u01b0 219\/2013\/TT-BTC <\/a>quy\u00a0\u0111\u1ecbnh v\u1ec1 nh\u1eefng tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i k\u00ea khai t\u00ednh thu\u1ebf GTGT c\u00f3 quy\u00a0\u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>&#8221; C\u01a1 s\u1edf kinh doanh kh\u00f4ng ph\u1ea3i k\u00ea khai, n\u1ed9p thu\u1ebf trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>a) G\u00f3p v\u1ed1n b\u1eb1ng t\u00e0i s\u1ea3n \u0111\u1ec3 th\u00e0nh l\u1eadp doanh nghi\u1ec7p. T\u00e0i s\u1ea3n g\u00f3p v\u1ed1n v\u00e0o doanh nghi\u1ec7p ph\u1ea3i c\u00f3: bi\u00ean b\u1ea3n g\u00f3p v\u1ed1n s\u1ea3n xu\u1ea5t kinh doanh, h\u1ee3p \u0111\u1ed3ng li\u00ean doanh, li\u00ean k\u1ebft; bi\u00ean b\u1ea3n \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n c\u1ee7a H\u1ed9i \u0111\u1ed3ng giao nh\u1eadn v\u1ed1n g\u00f3p c\u1ee7a c\u00e1c b\u00ean g\u00f3p v\u1ed1n (ho\u1eb7c v\u0103n b\u1ea3n \u0111\u1ecbnh gi\u00e1 c\u1ee7a t\u1ed5 ch\u1ee9c c\u00f3 ch\u1ee9c n\u0103ng \u0111\u1ecbnh gi\u00e1 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt), k\u00e8m theo b\u1ed9 h\u1ed3 s\u01a1 v\u1ec1 ngu\u1ed3n g\u1ed1c t\u00e0i s\u1ea3n.&#8221;<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo quy \u0111\u1ecbnh tr\u00ean, \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n g\u00f3p v\u1ed1n th\u00e0nh l\u1eadp doanh nghi\u1ec7p, ho\u1eb7c li\u00ean doanh li\u00ean k\u1ebft, th\u00ec t\u00e0i s\u1ea3n g\u00f3p v\u1ed1n kh\u00f4ng c\u1ea7n xu\u1ea5t h\u00f3a \u0111\u01a1n, v\u00e0 kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT<\/span><\/p>\n<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>3. H\u1ea1ch to\u00e1n\u00a0<\/strong><\/span><\/h2>\n<h3><span style=\"font-family: helvetica, arial, sans-serif;\"><strong><span style=\"font-size: 12pt;\">3.1 Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n g\u00f3p v\u1ed1n th\u00e0nh l\u1eadp c\u00f4ng ty<\/span><\/strong><\/span><\/h3>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u0103n c\u1ee9 v\u00e0o bi\u00ean b\u1ea3n g\u00f3p v\u1ed1n b\u1eb1ng t\u00e0i s\u1ea3n, bi\u00ean b\u1ea3n th\u1ea9m \u0111\u1ecbnh gi\u00e1, h\u1ea1ch to\u00e1n:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ee3 TK 152, 156, 211<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u00f3 TK 411<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>3.1 Tr\u01b0\u1eddng h\u1ee3p c\u00f4ng ty g\u00f3p v\u1ed1n b\u1eb1ng t\u00e0i s\u1ea3n cho ho\u1ea1t \u0111\u1ed9ng li\u00ean doanh, \u00a0li\u00ean k\u1ebft<\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Tr\u01b0\u1eddng h\u1ee3p c\u00f4ng ty g\u00f3p v\u1ed1n b\u1eb1ng t\u00e0i s\u1ea3n cho ho\u1ea1t \u0111\u1ed9ng li\u00ean doanh, li\u00ean k\u1ebft, b\u00ean g\u00f3p v\u1ed1n v\u00e0 b\u00ean nh\u1eadn g\u00f3p v\u1ed1n \u0111\u1ec1u ph\u1ea3i h\u1ea1ch to\u00e1n ghi t\u0103ng, gi\u1ea3m t\u00e0i s\u1ea3n c\u1ee7a m\u00ecnh. \u0111\u1ec3 hi\u1ec3u r\u00f5 v\u1ec1 c\u00e1ch h\u1ea1ch to\u00e1n n\u00e0y theo th\u00f4ng t\u01b0 200, m\u1eddi c\u00e1c b\u1ea1n xem b\u00e0i vi\u1ebft :<\/span><\/p>\n<ul style=\"list-style-type: circle;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif;\"><strong>\u0110\u1ed1i v\u1edbi b\u00ean nh\u1eadn t\u00e0i s\u1ea3n g\u00f3p v\u1ed1n<\/strong><\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u0103n c\u1ee9\u00a0b\u1ed9 h\u1ed3 s\u01a1, th\u1ee7 t\u1ee5c g\u00f3p v\u1ed1n, k\u1ebf to\u00e1n ghi nh\u1eadn t\u0103ng TSC\u0110 nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ee3 TK 211 \u2013 TSC\u0110 h\u1eefu h\u00ecnh<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> \u00a0 \u00a0 \u00a0 C\u00f3 TK 411 &#8211; Ngu\u1ed3n v\u1ed1n kinh doanh.<\/span><\/p>\n<ul style=\"list-style-type: circle;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif;\"><strong>\u0110\u1ed1i v\u1edbi b\u00ean g\u00f3p v\u1ed1n<\/strong><\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Khi g\u00f3p v\u1ed1n v\u00e0o c\u00f4ng ty con, li\u00ean doanh, li\u00ean k\u1ebft b\u1eb1ng TSC\u0110 h\u1eefu h\u00ecnh, ghi:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-size: 12pt;\">N\u1ee3 c\u00e1c TK 221, 222 (theo gi\u00e1 tr\u1ecb \u0111\u00e1nh gi\u00e1 l\u1ea1i)<br \/>\n<\/span><span style=\"font-size: 12pt;\">N\u1ee3 TK 214 &#8211; Hao m\u00f2n TSC\u0110 (s\u1ed1 kh\u1ea5u hao \u0111\u00e3 tr\u00edch)<br \/>\n<\/span><span style=\"font-size: 12pt;\">N\u1ee3 TK 811 &#8211; Chi ph\u00ed kh\u00e1c (s\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 \u0111\u00e1nh gi\u00e1 l\u1ea1i nh\u1ecf h\u01a1n gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a TSC\u0110)<br \/>\n<\/span><span style=\"font-size: 12pt;\">\u00a0 \u00a0 \u00a0 C\u00f3 TK 211 &#8211; TSC\u0110 h\u1eefu h\u00ecnh (nguy\u00ean gi\u00e1)<br \/>\n<\/span><span style=\"font-size: 12pt;\">\u00a0 \u00a0 \u00a0 C\u00f3 TK 711 &#8211; Thu nh\u1eadp kh\u00e1c (s\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 \u0111\u00e1nh gi\u00e1 l\u1ea1i l\u1edbn h\u01a1n gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a TSC\u0110).<\/span><\/span><\/p>\n<p><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">\u0110\u1ec3 t\u00ecm hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 vi\u1ec7c g\u00f3p v\u1ed1n b\u1eb1ng t\u00e0i s\u1ea3n, m\u1eddi c\u00e1c b\u1ea1n xem ti\u1ebfp :<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><a href=\"https:\/\/centax.dsoftware.vn\/ho-so-thu-tuc-gop-von-bang-tai-san-cua-cong-ty\/\"><span style=\"font-size: 12pt;\">Th\u1ee7 t\u1ee5c h\u1ed3 s\u01a1 g\u00f3p v\u1ed1n b\u1eb1ng t\u00e0i s\u1ea3n c\u1ee7a c\u00e1 nh\u00e2n t\u1ed5 ch\u1ee9c<\/span><\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Khi th\u00e0nh l\u1eadp c\u00f4ng ty hay trong qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng c\u1ee7a m\u00ecnh, c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c th\u01b0\u1eddng c\u00f3 ph\u1ea3i g\u00f3p v\u1ed1n \u0111\u1ec3 ho\u1ea1t \u0111\u1ed9ng. Vi\u1ec7c g\u00f3p v\u1ed1n c\u1ee7a c\u00e1 nh\u00e2n v\u00e0 t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 th\u1ebf n\u00e0o? K\u1ebf to\u00e1n Centax xin chia s\u1ebb b\u00e0i vi\u1ebft T\u1eeb 2015: Quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t v\u1ec1..<\/p>\n","protected":false},"author":7,"featured_media":6651,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[394,395],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/3307"}],"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=3307"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/3307\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/6651"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=3307"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=3307"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}