{"id":3854,"date":"2015-07-25T07:03:21","date_gmt":"2015-07-25T07:03:21","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=3854"},"modified":"2016-11-09T10:32:58","modified_gmt":"2016-11-09T10:32:58","slug":"cach-hach-toan-nguon-von-kinh-doanh-tk-411","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=3854","title":{"rendered":"C\u00e1ch h\u1ea1ch to\u00e1n ngu\u1ed3n v\u1ed1n kinh doanh – TK 411"},"content":{"rendered":"

\"C\u00e1chK\u1ebf to\u00e1n Centax<\/a> xin gi\u1edbi thi\u1ec7u c\u00e1ch h\u1ea1ch to\u00e1n ngu\u1ed3n v\u1ed1n kinh doanh – TK 411 theo \u0110i\u1ec1u 67 Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a> m\u1edbi nh\u1ea5t nh\u01b0 sau:<\/span><\/h2>\n

1. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n<\/strong><\/span><\/h2>\n

a) T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh v\u1ed1n do ch\u1ee7 s\u1edf h\u1eefu \u0111\u1ea7u t\u01b0 hi\u1ec7n c\u00f3 v\u00e0 t\u00ecnh h\u00ecnh t\u0103ng, gi\u1ea3m v\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu. C\u00e1c c\u00f4ng ty con, \u0111\u01a1n v\u1ecb c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n h\u1ea1ch to\u00e1n \u0111\u1ed9c l\u1eadp ph\u1ea3n \u00e1nh s\u1ed1 v\u1ed1n \u0111\u01b0\u1ee3c c\u00f4ng ty m\u1eb9 \u0111\u1ea7u t\u01b0 v\u00e0o t\u00e0i kho\u1ea3n n\u00e0y.<\/span><\/p>\n

T\u00f9y theo \u0111\u1eb7c \u0111i\u1ec3m ho\u1ea1t \u0111\u1ed9ng c\u1ee7a t\u1eebng \u0111\u01a1n v\u1ecb, t\u00e0i kho\u1ea3n n\u00e0y c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng t\u1ea1i c\u00e1c \u0111\u01a1n v\u1ecb kh\u00f4ng c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c \u0111\u1ec3 ph\u1ea3n \u00e1nh s\u1ed1 v\u1ed1n kinh doanh \u0111\u01b0\u1ee3c c\u1ea5p b\u1edfi \u0111\u01a1n v\u1ecb c\u1ea5p tr\u00ean (tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng h\u1ea1ch to\u00e1n v\u00e0o t\u00e0i kho\u1ea3n 3361 \u2013 Ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9 v\u1ec1 v\u1ed1n kinh doanh).<\/span><\/p>\n

b) V\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu bao g\u1ed3m:<\/span><\/p>\n

– V\u1ed1n g\u00f3p ban \u0111\u1ea7u, g\u00f3p b\u1ed5 sung c\u1ee7a c\u00e1c ch\u1ee7 s\u1edf h\u1eefu;<\/span><\/p>\n

– C\u00e1c kho\u1ea3n \u0111\u01b0\u1ee3c b\u1ed5 sung t\u1eeb c\u00e1c qu\u1ef9 thu\u1ed9c v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu, l\u1ee3i nhu\u1eadn sau thu\u1ebf c\u1ee7a ho\u1ea1t \u0111\u1ed9ng kinh doanh;<\/span><\/p>\n

– C\u1ea5u ph\u1ea7n v\u1ed1n c\u1ee7a tr\u00e1i phi\u1ebfu chuy\u1ec3n \u0111\u1ed5i (quy\u1ec1n ch\u1ecdn chuy\u1ec3n \u0111\u1ed5i tr\u00e1i phi\u1ebfu th\u00e0nh c\u1ed5 phi\u1ebfu);<\/span><\/p>\n

– C\u00e1c kho\u1ea3n vi\u1ec7n tr\u1ee3 kh\u00f4ng ho\u00e0n l\u1ea1i, c\u00e1c kho\u1ea3n nh\u1eadn \u0111\u01b0\u1ee3c kh\u00e1c \u0111\u01b0\u1ee3c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n cho ph\u00e9p ghi t\u0103ng v\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu.<\/span><\/p>\n

c) C\u00e1c doanh nghi\u1ec7p ch\u1ec9 h\u1ea1ch to\u00e1n v\u00e0o TK 411 – \u201cV\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu\u201d theo s\u1ed1 v\u1ed1n th\u1ef1c t\u1ebf ch\u1ee7 s\u1edf h\u1eefu \u0111\u00e3 g\u00f3p, kh\u00f4ng \u0111\u01b0\u1ee3c ghi nh\u1eadn theo s\u1ed1 cam k\u1ebft, s\u1ed1 ph\u1ea3i thu c\u1ee7a c\u00e1c ch\u1ee7 s\u1edf h\u1eefu.<\/span><\/p>\n

d) Doanh nghi\u1ec7p ph\u1ea3i t\u1ed5 ch\u1ee9c h\u1ea1ch to\u00e1n chi ti\u1ebft v\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu theo t\u1eebng ngu\u1ed3n h\u00ecnh th\u00e0nh v\u1ed1n (nh\u01b0 v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu, th\u1eb7ng d\u01b0 v\u1ed1n c\u1ed5 ph\u1ea7n, v\u1ed1n kh\u00e1c) v\u00e0 theo d\u00f5i chi ti\u1ebft cho t\u1eebng t\u1ed5 ch\u1ee9c, t\u1eebng c\u00e1 nh\u00e2n tham gia g\u00f3p v\u1ed1n.<\/span><\/p>\n

\u0111) Doanh nghi\u1ec7p ghi gi\u1ea3m v\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu khi:<\/span><\/p>\n

– Doanh nghi\u1ec7p n\u1ed9p tr\u1ea3 v\u1ed1n cho Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc ho\u1eb7c b\u1ecb \u0111i\u1ec1u \u0111\u1ed9ng v\u1ed1n cho doanh nghi\u1ec7p kh\u00e1c theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n;<\/span><\/p>\n

– Tr\u1ea3 l\u1ea1i v\u1ed1n cho c\u00e1c ch\u1ee7 s\u1edf h\u1eefu, h\u1ee7y b\u1ecf c\u1ed5 phi\u1ebfu qu\u1ef9 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/span><\/p>\n

– Gi\u1ea3i th\u1ec3, ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/span><\/p>\n

– C\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

e) X\u00e1c \u0111\u1ecbnh ph\u1ea7n v\u1ed1n g\u00f3p c\u1ee7a nh\u00e0 \u0111\u1ea7u t\u01b0 b\u1eb1ng ngo\u1ea1i t\u1ec7<\/span><\/p>\n

\u00a0– Khi gi\u1ea5y ph\u00e9p \u0111\u1ea7u t\u01b0 quy \u0111\u1ecbnh v\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u1ee7a doanh nghi\u1ec7p \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng ngo\u1ea1i t\u1ec7 t\u01b0\u01a1ng \u0111\u01b0\u01a1ng v\u1edbi m\u1ed9t s\u1ed1 l\u01b0\u1ee3ng ti\u1ec1n Vi\u1ec7t Nam \u0110\u1ed3ng, vi\u1ec7c x\u00e1c \u0111\u1ecbnh ph\u1ea7n v\u1ed1n g\u00f3p c\u1ee7a nh\u00e0 \u0111\u1ea7u t\u01b0 b\u1eb1ng ngo\u1ea1i t\u1ec7 (th\u1eeba, thi\u1ebfu, \u0111\u1ee7 so v\u1edbi v\u1ed1n \u0111i\u1ec1u l\u1ec7) \u0111\u01b0\u1ee3c c\u0103n c\u1ee9 v\u00e0o s\u1ed1 l\u01b0\u1ee3ng ngo\u1ea1i t\u1ec7 \u0111\u00e3 th\u1ef1c g\u00f3p, kh\u00f4ng xem x\u00e9t t\u1edbi vi\u1ec7c quy \u0111\u1ed5i ngo\u1ea1i t\u1ec7 ra Vi\u1ec7t Nam \u0110\u1ed3ng theo gi\u1ea5y ph\u00e9p \u0111\u1ea7u t\u01b0.<\/span><\/p>\n

\u00a0– Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p ghi s\u1ed5 k\u1ebf to\u00e1n, l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y B\u00e1o c\u00e1o t\u00e0i ch\u00ednh b\u1eb1ng Vi\u1ec7t Nam \u0110\u1ed3ng, khi nh\u00e0 \u0111\u1ea7u t\u01b0 g\u00f3p v\u1ed1n b\u1eb1ng ngo\u1ea1i t\u1ec7 theo ti\u1ebfn \u0111\u1ed9, k\u1ebf to\u00e1n ph\u1ea3i \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i t\u1eebng th\u1eddi \u0111i\u1ec3m th\u1ef1c g\u00f3p \u0111\u1ec3 quy \u0111\u1ed5i ra Vi\u1ec7t Nam \u0110\u1ed3ng v\u00e0 ghi nh\u1eadn v\u00e0o v\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu, th\u1eb7ng d\u01b0 v\u1ed1n c\u1ed5 ph\u1ea7n (n\u1ebfu c\u00f3).<\/span><\/p>\n

– Trong qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng, kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 l\u1ea1i s\u1ed1 d\u01b0 C\u00f3 t\u00e0i kho\u1ea3n 411 \u201cV\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu\u201d c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7.<\/span><\/p>\n

g) Tr\u01b0\u1eddng h\u1ee3p nh\u1eadn v\u1ed1n g\u00f3p b\u1eb1ng t\u00e0i s\u1ea3n ph\u1ea3i ph\u1ea3n \u00e1nh t\u0103ng V\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu theo gi\u00e1 \u0111\u00e1nh gi\u00e1 l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c c\u00e1c b\u00ean g\u00f3p v\u1ed1n ch\u1ea5p nh\u1eadn. \u0110\u1ed1i v\u1edbi c\u00e1c t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh nh\u01b0 th\u01b0\u01a1ng hi\u1ec7u, nh\u00e3n hi\u1ec7u, t\u00ean th\u01b0\u01a1ng m\u1ea1i, quy\u1ec1n khai th\u00e1c, ph\u00e1t tri\u1ec3n d\u1ef1 \u00e1n… ch\u1ec9 \u0111\u01b0\u1ee3c ghi t\u0103ng v\u1ed1n g\u00f3p n\u1ebfu ph\u00e1p lu\u1eadt c\u00f3 li\u00ean quan cho ph\u00e9p.<\/span><\/p>\n

h) \u0110\u1ed1i v\u1edbi c\u00f4ng ty c\u1ed5 ph\u1ea7n, v\u1ed1n g\u00f3p c\u1ed5 ph\u1ea7n c\u1ee7a c\u00e1c c\u1ed5 \u0111\u00f4ng \u0111\u01b0\u1ee3c ghi theo gi\u00e1 th\u1ef1c t\u1ebf ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu, nh\u01b0ng \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh chi ti\u1ebft theo hai ch\u1ec9 ti\u00eau ri\u00eang: V\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu v\u00e0 th\u1eb7ng d\u01b0 v\u1ed1n c\u1ed5 ph\u1ea7n:<\/span><\/p>\n

\u00a0– V\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh theo m\u1ec7nh gi\u00e1 c\u1ee7a c\u1ed5 phi\u1ebfu \u0111\u1ed3ng th\u1eddi \u0111\u01b0\u1ee3c theo d\u00f5i chi ti\u00eat \u0111\u1ed1i v\u1edbi c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng c\u00f3 quy\u1ec1n bi\u1ec3u quy\u1ebft v\u00e0 c\u1ed5 phi\u1ebfu \u01b0u \u0111\u00e3i. Doanh nghi\u1ec7p ph\u1ea3i k\u1ebf to\u00e1n chi ti\u1ebft ri\u00eang 2 lo\u1ea1i c\u1ed5 phi\u1ebfu \u01b0u \u0111\u00e3i:<\/span><\/p>\n

+ C\u1ed5 phi\u1ebfu \u01b0u \u0111\u00e3i \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u00e0 v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu n\u1ebfu ng\u01b0\u1eddi ph\u00e1t h\u00e0nh kh\u00f4ng c\u00f3 ngh\u0129a v\u1ee5 ph\u1ea3i mua l\u1ea1i c\u1ed5 phi\u1ebfu \u01b0u \u0111\u00e3i \u0111\u00f3.<\/span><\/p>\n

+ C\u1ed5 phi\u1ebfu \u01b0u \u0111\u00e3i \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 n\u1ebfu b\u1eaft bu\u1ed9c ng\u01b0\u1eddi ph\u00e1t h\u00e0nh ph\u1ea3i mua l\u1ea1i c\u1ed5 phi\u1ebfu \u01b0u \u0111\u00e3i \u0111\u00f3 t\u1ea1i m\u1ed9t th\u1eddi \u0111i\u1ec3m \u0111\u00e3 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh trong t\u01b0\u01a1ng lai v\u00e0 ngh\u0129a v\u1ee5 mua l\u1ea1i c\u1ed5 phi\u1ebfu ph\u1ea3i \u0111\u01b0\u1ee3c ghi r\u00f5 ngay trong h\u1ed3 s\u01a1 ph\u00e1t h\u00e0nh t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu.<\/span><\/p>\n

– Th\u1eb7ng d\u01b0 v\u1ed1n c\u1ed5 ph\u1ea7n ph\u1ea3n \u00e1nh kho\u1ea3n ch\u00eanh l\u1ec7ch gi\u1eefa m\u1ec7nh gi\u00e1 v\u00e0 gi\u00e1 ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu (k\u1ec3 c\u1ea3 c\u00e1c tr\u01b0\u1eddng h\u1ee3p t\u00e1i ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu qu\u1ef9) v\u00e0 c\u00f3 th\u1ec3 l\u00e0 th\u1eb7ng d\u01b0 d\u01b0\u01a1ng (n\u1ebfu gi\u00e1 ph\u00e1t h\u00e0nh cao h\u01a1n m\u1ec7nh gi\u00e1) ho\u1eb7c th\u1eb7ng d\u01b0 \u00e2m (n\u1ebfu gi\u00e1 ph\u00e1t h\u00e0nh th\u1ea5p h\u01a1n m\u1ec7nh gi\u00e1).<\/span><\/p>\n

i) Nguy\u00ean t\u1eafc x\u00e1c \u0111\u1ecbnh v\u00e0 ghi nh\u1eadn quy\u1ec1n ch\u1ecdn chuy\u1ec3n \u0111\u1ed5i tr\u00e1i phi\u1ebfu th\u00e0nh c\u1ed5 phi\u1ebfu (c\u1ea5u ph\u1ea7n v\u1ed1n c\u1ee7a tr\u00e1i phi\u1ebfu chuy\u1ec3n \u0111\u1ed5i):<\/span><\/p>\n

– Quy\u1ec1n ch\u1ecdn chuy\u1ec3n \u0111\u1ed5i tr\u00e1i phi\u1ebfu th\u00e0nh c\u1ed5 phi\u1ebfu ph\u00e1t sinh khi doanh nghi\u1ec7p ph\u00e1t h\u00e0nh lo\u1ea1i tr\u00e1i phi\u1ebfu c\u00f3 th\u1ec3 chuy\u1ec3n \u0111\u1ed5i th\u00e0nh m\u1ed9t s\u1ed1 l\u01b0\u1ee3ng c\u1ed5 phi\u1ebfu x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh s\u1eb5n trong ph\u01b0\u01a1ng \u00e1n ph\u00e1t h\u00e0nh.<\/span><\/p>\n

\u00a0– Gi\u00e1 tr\u1ecb c\u1ea5u ph\u1ea7n v\u1ed1n c\u1ee7a tr\u00e1i phi\u1ebfu chuy\u1ec3n \u0111\u1ed5i \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 ph\u1ea7n ch\u00eanh l\u1ec7ch gi\u1eefa t\u1ed5ng s\u1ed1 ti\u1ec1n thu v\u1ec1 t\u1eeb vi\u1ec7c ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu chuy\u1ec3n \u0111\u1ed5i v\u00e0 gi\u00e1 tr\u1ecb c\u1ea5u ph\u1ea7n n\u1ee3 c\u1ee7a tr\u00e1i phi\u1ebfu chuy\u1ec3n \u0111\u1ed5i (xem quy \u0111\u1ecbnh c\u1ee7a t\u00e0i kho\u1ea3n 343 \u2013 Tr\u00e1i phi\u1ebfu ph\u00e1t h\u00e0nh).<\/span><\/p>\n

– T\u1ea1i th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn ban \u0111\u1ea7u, gi\u00e1 tr\u1ecb quy\u1ec1n ch\u1ecdn c\u1ed5 phi\u1ebfu c\u1ee7a tr\u00e1i phi\u1ebfu chuy\u1ec3n \u0111\u1ed5i \u0111\u01b0\u1ee3c ghi nh\u1eadn ri\u00eang bi\u1ec7t trong ph\u1ea7n v\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu. Khi \u0111\u00e1o h\u1ea1n tr\u00e1i phi\u1ebfu, k\u1ebf to\u00e1n chuy\u1ec3n quy\u1ec1n ch\u1ecdn n\u00e0y sang ghi nh\u1eadn l\u00e0 th\u1eb7ng d\u01b0 v\u1ed1n c\u1ed5 ph\u1ea7n.<\/span><\/p>\n

2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a t\u00e0i kho\u1ea3n 411 – V\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu<\/strong><\/span><\/p>\n

\u00a0<\/strong>B\u00ean N\u1ee3: <\/strong>V\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu gi\u1ea3m do:<\/span><\/p>\n

– Ho\u00e0n tr\u1ea3 v\u1ed1n g\u00f3p cho c\u00e1c ch\u1ee7 s\u1edf h\u1eefu v\u1ed1n;<\/span><\/p>\n

– \u0110i\u1ec1u chuy\u1ec3n v\u1ed1n cho \u0111\u01a1n v\u1ecb kh\u00e1c;<\/span><\/p>\n

– Ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu th\u1ea5p h\u01a1n m\u1ec7nh gi\u00e1;<\/span><\/p>\n

– Gi\u1ea3i th\u1ec3, ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng doanh nghi\u1ec7p;<\/span><\/p>\n

– B\u00f9 l\u1ed7 kinh doanh theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n;<\/span><\/p>\n

– Hu\u1ef7 b\u1ecf c\u1ed5 phi\u1ebfu qu\u1ef9 (\u0111\u1ed1i v\u1edbi c\u00f4ng ty c\u1ed5 ph\u1ea7n).<\/span><\/p>\n

\u00a0<\/strong>B\u00ean C\u00f3:<\/strong> V\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu t\u0103ng do:<\/span><\/p>\n

– C\u00e1c ch\u1ee7 s\u1edf h\u1eefu g\u00f3p v\u1ed1n;<\/span><\/p>\n

– B\u1ed5 sung v\u1ed1n t\u1eeb l\u1ee3i nhu\u1eadn kinh doanh, t\u1eeb c\u00e1c qu\u1ef9 thu\u1ed9c v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu;<\/span><\/p>\n

– Ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu cao h\u01a1n m\u1ec7nh gi\u00e1;<\/span><\/p>\n

– Ph\u00e1t sinh quy\u1ec1n ch\u1ecdn chuy\u1ec3n \u0111\u1ed5i tr\u00e1i phi\u1ebfu th\u00e0nh c\u1ed5 phi\u1ebfu;<\/span><\/p>\n

– Gi\u00e1 tr\u1ecb qu\u00e0 t\u1eb7ng, bi\u1ebfu, t\u00e0i tr\u1ee3 (sau khi tr\u1eeb c\u00e1c kho\u1ea3n thu\u1ebf ph\u1ea3i n\u1ed9p) \u0111\u01b0\u1ee3c ghi t\u0103ng V\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n.<\/span><\/p>\n

\u00a0<\/strong>S\u1ed1 d\u01b0 b\u00ean C\u00f3<\/strong>: V\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu hi\u1ec7n c\u00f3 c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n

\u00a0<\/em><\/strong>T\u00e0i kho\u1ea3n 411- V\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu, c\u00f3 4 t\u00e0i kho\u1ea3n c\u1ea5p 2:<\/em><\/strong><\/span><\/p>\n

\u00a0<\/em>– TK 4111- V\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu:<\/em> T\u00e0i kho\u1ea3n n\u00e0y ph\u1ea3n \u00e1nh kho\u1ea3n v\u1ed1n th\u1ef1c \u0111\u00e3 \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu theo \u0110i\u1ec1u l\u1ec7 c\u00f4ng ty c\u1ee7a c\u00e1c ch\u1ee7 s\u1edf h\u1eefu v\u1ed1n. \u0110\u1ed1i v\u1edbi c\u00e1c c\u00f4ng ty c\u1ed5 ph\u1ea7n th\u00ec v\u1ed1n g\u00f3p t\u1eeb ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu \u0111\u01b0\u1ee3c ghi v\u00e0o t\u00e0i kho\u1ea3n n\u00e0y theo m\u1ec7nh gi\u00e1.<\/span><\/p>\n

\u0110\u1ed1i v\u1edbi c\u00f4ng ty c\u1ed5 ph\u1ea7n, t\u00e0i kho\u1ea3n 4111 – V\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu c\u00f3 2 t\u00e0i kho\u1ea3n c\u1ea5p 3:<\/span><\/p>\n

+ T\u00e0i kho\u1ea3n 41111 – C\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng c\u00f3 quy\u1ec1n bi\u1ec3u quy\u1ebft<\/em>: T\u00e0i kho\u1ea3n n\u00e0y ph\u1ea3n \u00e1nh t\u1ed5ng m\u1ec7nh gi\u00e1 c\u1ee7a c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng c\u00f3 quy\u1ec1n bi\u1ec3u quy\u1ebft;<\/span><\/p>\n

+ T\u00e0i kho\u1ea3n 41112 – C\u1ed5 phi\u1ebfu \u01b0u \u0111\u00e3i:<\/em> T\u00e0i kho\u1ea3n n\u00e0y ph\u1ea3n \u00e1nh t\u1ed5ng m\u1ec7nh gi\u00e1 c\u1ee7a c\u1ed5 phi\u1ebfu \u01b0u \u0111\u00e3i. Doanh nghi\u1ec7p ph\u1ea3i chi ti\u1ebft c\u1ed5 phi\u1ebfu \u01b0u \u0111\u00e3i th\u00e0nh 2 nh\u00f3m ch\u00ednh: Nh\u00f3m \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i v\u00e0 tr\u00ecnh b\u00e0y l\u00e0 v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu (t\u1ea1i ch\u1ec9 ti\u00eau 411a c\u1ee7a B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n); Nh\u00f3m \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i v\u00e0 tr\u00ecnh b\u00e0y l\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 (t\u1ea1i ch\u1ec9 ti\u00eau 342 c\u1ee7a B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n)<\/span><\/p>\n

– TK 4112- Th\u1eb7ng d\u01b0 v\u1ed1n c\u1ed5 ph\u1ea7n:<\/em> T\u00e0i kho\u1ea3n n\u00e0y ph\u1ea3n \u00e1nh ph\u1ea7n ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 ph\u00e1t h\u00e0nh v\u00e0 m\u1ec7nh gi\u00e1 c\u1ed5 phi\u1ebfu; Ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 mua l\u1ea1i c\u1ed5 phi\u1ebfu qu\u1ef9 v\u00e0 gi\u00e1 t\u00e1i ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu qu\u1ef9 (\u0111\u1ed1i v\u1edbi c\u00e1c c\u00f4ng ty c\u1ed5 ph\u1ea7n). T\u00e0i kho\u1ea3n n\u00e0y c\u00f3 th\u1ec3 c\u00f3 s\u1ed1 d\u01b0 C\u00f3 ho\u1eb7c s\u1ed1 d\u01b0 N\u1ee3<\/span><\/p>\n

– TK 4113- Quy\u1ec1n ch\u1ecdn chuy\u1ec3n \u0111\u1ed5i tr\u00e1i phi\u1ebfu: <\/em>T\u00e0i kho\u1ea3n n\u00e0y ch\u1ec9 s\u1eed d\u1ee5ng t\u1ea1i b\u00ean ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu chuy\u1ec3n \u0111\u1ed5i, d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh c\u1ea5u ph\u1ea7n v\u1ed1n (quy\u1ec1n ch\u1ecdn c\u1ed5 phi\u1ebfu) c\u1ee7a tr\u00e1i phi\u1ebfu chuy\u1ec3n \u0111\u1ed5i t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o.<\/span><\/p>\n

\u00a0<\/em>K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a t\u00e0i kho\u1ea3n 4113 \u2013 \u201cQuy\u1ec1n ch\u1ecdn chuy\u1ec3n \u0111\u1ed5i tr\u00e1i phi\u1ebfu\u201d<\/span><\/p>\n

B\u00ean N\u1ee3: <\/strong>K\u1ebft chuy\u1ec3n gi\u00e1 tr\u1ecb quy\u1ec1n ch\u1ecdn c\u1ed5 phi\u1ebfu \u0111\u1ec3 ghi t\u0103ng th\u1eb7ng d\u01b0 v\u1ed1n c\u1ed5 ph\u1ea7n t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u00e1o h\u1ea1n tr\u00e1i phi\u1ebfu.<\/span><\/p>\n

B\u00ean C\u00f3: <\/strong>Gi\u00e1 tr\u1ecb quy\u1ec1n ch\u1ecdn c\u1ed5 phi\u1ebfu c\u1ee7a tr\u00e1i phi\u1ebfu chuy\u1ec3n \u0111\u1ed5i ghi nh\u1eadn t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t h\u00e0nh.<\/span><\/p>\n

S\u1ed1 d\u01b0 b\u00ean C\u00f3: <\/strong>Gi\u00e1 tr\u1ecb quy\u1ec1n ch\u1ecdn c\u1ed5 phi\u1ebfu c\u1ee7a tr\u00e1i phi\u1ebfu chuy\u1ec3n \u0111\u1ed5i t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o.<\/span><\/p>\n

\u00a0<\/em>– TK 4118- V\u1ed1n kh\u00e1c:<\/em> T\u00e0i kho\u1ea3n n\u00e0y ph\u1ea3n \u00e1nh s\u1ed1 v\u1ed1n kinh doanh \u0111\u01b0\u1ee3c h\u00ecnh th\u00e0nh do b\u1ed5 sung t\u1eeb k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh ho\u1eb7c do \u0111\u01b0\u1ee3c t\u1eb7ng, bi\u1ebfu, t\u00e0i tr\u1ee3, \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n (n\u1ebfu c\u00e1c kho\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c ph\u00e9p ghi t\u0103ng, gi\u1ea3m V\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu).<\/span><\/p>\n

\u00a03.\u00a0Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n m\u1ed9t s\u1ed1 giao d\u1ecbch kinh t\u1ebf ch\u1ee7 y\u1ebfu<\/span><\/span><\/strong><\/span><\/h2>\n

3.1. Khi th\u1ef1c nh\u1eadn v\u1ed1n g\u00f3p c\u1ee7a c\u00e1c ch\u1ee7 s\u1edf h\u1eefu, ghi:<\/strong><\/span><\/h3>\n

N\u1ee3 c\u00e1c TK 111, 112 (n\u1ebfu nh\u1eadn v\u1ed1n g\u00f3p b\u1eb1ng ti\u1ec1n)
\nN\u1ee3 c\u00e1c TK 121, 128, 228 (n\u1ebfu nh\u1eadn v\u1ed1n g\u00f3p b\u1eb1ng c\u1ed5 phi\u1ebfu, tr\u00e1i phi\u1ebfu, c\u00e1c\u00a0kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o doanh nghi\u1ec7p kh\u00e1c)
\nN\u1ee3 c\u00e1c TK 152, 155, 156 (n\u1ebfu nh\u1eadn v\u1ed1n g\u00f3p b\u1eb1ng h\u00e0ng t\u1ed3n kho)
\nN\u1ee3 c\u00e1c TK 211, 213, 217, 241 (n\u1ebfu nh\u1eadn v\u1ed1n g\u00f3p b\u1eb1ng TSC\u0110, B\u0110S\u0110T)
\nN\u1ee3 c\u00e1c TK 331, 338, 341 (n\u1ebfu chuy\u1ec3n vay, n\u1ee3 ph\u1ea3i tr\u1ea3 th\u00e0nh v\u1ed1n g\u00f3p)
\nN\u1ee3 c\u00e1c TK 4112, 4118 (ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3 \u0111\u01b0\u1ee3c\u00a0chuy\u1ec3n th\u00e0nh v\u1ed1n nh\u1ecf h\u01a1n gi\u00e1 tr\u1ecb ph\u1ea7n v\u1ed1n \u0111\u01b0\u1ee3c\u00a0t\u00ednh l\u00e0 v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu).
\nC\u00f3 TK\u00a0 4111- V\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu
\nC\u00f3 c\u00e1c TK 4112, 4118 (ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3\u00a0\u0111\u01b0\u1ee3c chuy\u1ec3n th\u00e0nh v\u1ed1n l\u1edbn h\u01a1n gi\u00e1 tr\u1ecb ph\u1ea7n\u00a0v\u1ed1n \u0111\u01b0\u1ee3c t\u00ednh l\u00e0 v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu).<\/span><\/p>\n

3.2. Tr\u01b0\u1eddng h\u1ee3p c\u00f4ng ty c\u1ed5 ph\u1ea7n ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu huy \u0111\u1ed9ng v\u1ed1n t\u1eeb c\u00e1c c\u1ed5 \u0111\u00f4ng
\n<\/strong>a) Khi nh\u1eadn \u0111\u01b0\u1ee3c ti\u1ec1n mua c\u1ed5 phi\u1ebfu c\u1ee7a c\u00e1c c\u1ed5 \u0111\u00f4ng v\u1edbi gi\u00e1 ph\u00e1t h\u00e0nh theo m\u1ec7nh gi\u00e1 c\u1ed5 phi\u1ebfu, ghi:<\/span><\/p>\n

N\u1ee3 c\u00e1c TK 111, 112 (m\u1ec7nh gi\u00e1)
\nC\u00f3 TK 4111 – V\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu (m\u1ec7nh gi\u00e1).<\/span><\/p>\n

C\u00f4ng ty c\u1ed5 ph\u1ea7n ghi nh\u1eadn chi ti\u1ebft m\u1ec7nh gi\u00e1 c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng c\u00f3 quy\u1ec1n bi\u1ec3u quy\u1ebft tr\u00ean TK 41111; M\u1ec7nh gi\u00e1 c\u1ed5 phi\u1ebfu \u01b0u \u0111\u00e3i tr\u00ean TK 41112.<\/span><\/p>\n

b) Khi nh\u1eadn \u0111\u01b0\u1ee3c ti\u1ec1n mua c\u1ed5 phi\u1ebfu c\u1ee7a c\u00e1c c\u1ed5 \u0111\u00f4ng c\u00f3 ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 ph\u00e1t h\u00e0nh v\u00e0 m\u1ec7nh gi\u00e1 c\u1ed5 phi\u1ebfu, ghi:<\/span><\/p>\n

N\u1ee3 c\u00e1c TK 111,112\u00a0 (gi\u00e1 ph\u00e1t h\u00e0nh)
\nN\u1ee3 TK 4112 – Th\u1eb7ng d\u01b0 v\u1ed1n c\u1ed5 ph\u1ea7n (gi\u00e1 ph\u00e1t h\u00e0nh nh\u1ecf h\u01a1n m\u1ec7nh gi\u00e1)
\nC\u00f3 TK 4111 – V\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu (m\u1ec7nh gi\u00e1)
\nC\u00f3 TK 4112 – Th\u1eb7ng d\u01b0 v\u1ed1n c\u1ed5 ph\u1ea7n (gi\u00e1 ph\u00e1t h\u00e0nh > m\u1ec7nh gi\u00e1)<\/span><\/p>\n

c) C\u00e1c chi ph\u00ed tr\u1ef1c ti\u1ebfp li\u00ean quan \u0111\u1ebfn vi\u1ec7c ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu, ghi:<\/span><\/p>\n

N\u1ee3 TK 4112 – Th\u1eb7ng d\u01b0 v\u1ed1n c\u1ed5 ph\u1ea7n
\nC\u00f3 c\u00e1c TK 111, 112.<\/span><\/p>\n

3.3. Tr\u01b0\u1eddng h\u1ee3p c\u00f4ng ty c\u1ed5 ph\u1ea7n ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu t\u1eeb c\u00e1c ngu\u1ed3n thu\u1ed9c v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu:<\/strong><\/span><\/h3>\n

a) Tr\u01b0\u1eddng h\u1ee3p c\u00f4ng ty c\u1ed5 ph\u1ea7n \u0111\u01b0\u1ee3c ph\u00e1t h\u00e0nh th\u00eam c\u1ed5 phi\u1ebfu t\u1eeb ngu\u1ed3n th\u1eb7ng d\u01b0 v\u1ed1n c\u1ed5 ph\u1ea7n, k\u1ebf to\u00e1n c\u0103n c\u1ee9 v\u00e0o h\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n li\u00ean quan, ghi:<\/span><\/p>\n

N\u1ee3 TK 4112 – Th\u1eb7ng d\u01b0 v\u1ed1n c\u1ed5 ph\u1ea7n
\nC\u00f3 TK 4111 – V\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu.<\/span><\/p>\n

b) Tr\u01b0\u1eddng h\u1ee3p c\u00f4ng ty c\u1ed5 ph\u1ea7n \u0111\u01b0\u1ee3c ph\u00e1t h\u00e0nh th\u00eam c\u1ed5 phi\u1ebfu t\u1eeb ngu\u1ed3n Qu\u1ef9 \u0111\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n, ghi:<\/span><\/p>\n

N\u1ee3 TK 414 – Qu\u1ef9 \u0111\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n
\nC\u00f3 TK 4111 – V\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu
\nC\u00f3 TK 4112 – Th\u1eb7ng d\u01b0 v\u1ed1n c\u1ed5 ph\u1ea7n (n\u1ebfu c\u00f3).<\/span><\/p>\n

c) Tr\u01b0\u1eddng h\u1ee3p c\u00f4ng ty c\u1ed5 ph\u1ea7n \u0111\u01b0\u1ee3c ph\u00e1t h\u00e0nh th\u00eam c\u1ed5 phi\u1ebfu t\u1eeb ngu\u1ed3n l\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i (tr\u1ea3 c\u1ed5 t\u1ee9c b\u1eb1ng c\u1ed5 phi\u1ebfu) ghi:<\/span><\/p>\n

N\u1ee3 TK 421 – L\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i
\nC\u00f3 TK 4111 – V\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu;
\nC\u00f3 TK 4112 – Th\u1eb7ng d\u01b0 v\u1ed1n c\u1ed5 ph\u1ea7n (n\u1ebfu c\u00f3).<\/span><\/p>\n

3.4. Tr\u01b0\u1eddng h\u1ee3p c\u00f4ng ty c\u1ed5 ph\u1ea7n ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu \u0111\u1ec3 \u0111\u1ea7u t\u01b0 v\u00e0o doanh nghi\u1ec7p kh\u00e1c (k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p h\u1ee3p nh\u1ea5t kinh doanh d\u01b0\u1edbi h\u00ecnh th\u1ee9c ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu)<\/strong><\/span><\/h3>\n

a) N\u1ebfu gi\u00e1 ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu l\u1edbn h\u01a1n m\u1ec7nh gi\u00e1, ghi:<\/span>
\n N\u1ee3 TK 221 – \u0110\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty con
\nC\u00f3 TK 4111 – V\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu;
\nC\u00f3 TK 4112 – Th\u1eb7ng d\u01b0 v\u1ed1n c\u1ed5 ph\u1ea7n (n\u1ebfu c\u00f3).<\/span><\/p>\n

b) N\u1ebfu gi\u00e1 ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu nh\u1ecf h\u01a1n m\u1ec7nh gi\u00e1, ghi:<\/span><\/p>\n

N\u1ee3 TK 221 – \u0110\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty con
\nN\u1ee3 TK 4112 – Th\u1eb7ng d\u01b0 v\u1ed1n c\u1ed5 ph\u1ea7n (n\u1ebfu c\u00f3)
\nC\u00f3 TK 4111 – V\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu.<\/span><\/p>\n

3.5. Tr\u01b0\u1eddng h\u1ee3p c\u00f4ng ty c\u1ed5 ph\u1ea7n \u0111\u01b0\u1ee3c ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu th\u01b0\u1edfng t\u1eeb qu\u1ef9 khen th\u01b0\u1edfng \u0111\u1ec3 t\u0103ng v\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu, ghi:<\/strong><\/span><\/h3>\n

N\u1ee3 TK 3531 – Qu\u1ef9 khen th\u01b0\u1edfng
\nN\u1ee3 TK 4112 – Th\u1eb7ng d\u01b0 v\u1ed1n c\u1ed5 ph\u1ea7n (gi\u00e1 ph\u00e1t h\u00e0nh th\u1ea5p h\u01a1n m\u1ec7nh gi\u00e1)
\nC\u00f3 TK 4111 – V\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu
\nC\u00f3 TK 4112 – Th\u1eb7ng d\u01b0 v\u1ed1n c\u1ed5 ph\u1ea7n (gi\u00e1 ph\u00e1t h\u00e0nh > m\u1ec7nh gi\u00e1).<\/span><\/p>\n

3.6. K\u1ebf to\u00e1n c\u1ed5 phi\u1ebfu qu\u1ef9<\/strong><\/span><\/h3>\n

a) Khi mua c\u1ed5 phi\u1ebfu qu\u1ef9, k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh theo gi\u00e1 th\u1ef1c t\u1ebf mua, ghi:<\/span><\/p>\n

N\u1ee3 TK 419 – C\u1ed5 phi\u1ebfu qu\u1ef9
\nC\u00f3 c\u00e1c TK 111, 112.<\/span><\/p>\n

b) Khi t\u00e1i ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu qu\u1ef9, ghi:<\/span><\/p>\n

N\u1ee3 c\u00e1c TK 111,112 (gi\u00e1 t\u00e1i ph\u00e1t h\u00e0nh)
\nN\u1ee3 TK 4112 – Th\u1eb7ng d\u01b0 v\u1ed1n c\u1ed5 ph\u1ea7n (gi\u00e1 t\u00e1i ph\u00e1t h\u00e0nh nh\u1ecf h\u01a1n gi\u00e1 ghi s\u1ed5)
\nC\u00f3 TK 419 – C\u1ed5 phi\u1ebfu qu\u1ef9 (theo gi\u00e1 ghi s\u1ed5)
\nC\u00f3 TK 4112 – Th\u1eb7ng d\u01b0 v\u1ed1n c\u1ed5 ph\u1ea7n (gi\u00e1 t\u00e1i ph\u00e1t h\u00e0nh l\u1edbn h\u01a1n gi\u00e1\u00a0ghi s\u1ed5 c\u1ed5 phi\u1ebfu qu\u1ef9).<\/span><\/p>\n

c) Khi c\u00f4ng ty c\u1ed5 ph\u1ea7n hu\u1ef7 b\u1ecf c\u1ed5 phi\u1ebfu qu\u1ef9:<\/span><\/p>\n

N\u1ee3 TK 4111 – V\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu (theo m\u1ec7nh gi\u00e1)
\nN\u1ee3 TK 4112 – Th\u1eb7ng d\u01b0 v\u1ed1n c\u1ed5 ph\u1ea7n (gi\u00e1 mua l\u1ea1i l\u1edbn h\u01a1n m\u1ec7nh gi\u00e1)
\nC\u00f3 TK 419 – C\u1ed5 phi\u1ebfu qu\u1ef9 (theo gi\u00e1 ghi s\u1ed5)
\nC\u00f3 TK 4112 – Th\u1eb7ng d\u01b0 v\u1ed1n c\u1ed5 ph\u1ea7n (gi\u00e1 mua l\u1ea1i nh\u1ecf h\u01a1n m\u1ec7nh gi\u00e1).<\/span><\/p>\n

3.7. Khi doanh nghi\u1ec7p b\u1ed5 sung v\u1ed1n \u0111i\u1ec1u l\u1ec7 t\u1eeb c\u00e1c ngu\u1ed3n v\u1ed1n h\u1ee3p ph\u00e1p kh\u00e1c, doanh nghi\u1ec7p ph\u1ea3i k\u1ebft chuy\u1ec3n sang V\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu, ghi:<\/span><\/h3>\n

N\u1ee3 c\u00e1c TK 412, 414, 418, 421, 441
\nC\u00f3 TK 411 – V\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu (4111).<\/span><\/p>\n

3.8 Khi c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n b\u1eb1ng ngu\u1ed3n v\u1ed1n \u0111\u1ea7u t\u01b0 XDCB \u0111\u00e3 ho\u00e0n th\u00e0nh ho\u1eb7c c\u00f4ng vi\u1ec7c mua s\u1eafm TSC\u0110 \u0111\u00e3 xong \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh, quy\u1ebft to\u00e1n v\u1ed1n \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c duy\u1ec7t, k\u1ebf to\u00e1n ghi t\u0103ng nguy\u00ean gi\u00e1 TSC\u0110, \u0111\u1ed3ng th\u1eddi ghi t\u0103ng V\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu:<\/span><\/h3>\n

N\u1ee3 TK 441 – Ngu\u1ed3n v\u1ed1n \u0111\u1ea7u t\u01b0 XDCB
\nC\u00f3 TK 4111 – V\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu.<\/span><\/p>\n

3.9. Khi nh\u1eadn \u0111\u01b0\u1ee3c qu\u00e0 bi\u1ebfu, t\u1eb7ng, t\u00e0i tr\u1ee3 v\u00e0 c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n y\u00eau c\u1ea7u ghi t\u0103ng v\u1ed1n Nh\u00e0 n\u01b0\u1edbc, ghi:<\/span><\/h3>\n

N\u1ee3 c\u00e1c TK 111,112,153, 211…
\nC\u00f3 TK 411 – V\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu (4118).<\/span><\/p>\n

C\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c m\u00e0 c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n kh\u00f4ng y\u00eau c\u1ea7u ghi t\u0103ng v\u1ed1n Nh\u00e0 n\u01b0\u1edbc th\u00ec ph\u1ea3n \u00e1nh qu\u00e0 bi\u1ebfu, t\u1eb7ng, t\u00e0i tr\u1ee3 v\u00e0o thu nh\u1eadp kh\u00e1c. \u00a0 \u00a0 \u00a0\u00a0<\/span><\/p>\n

3.10. Khi ho\u00e0n tr\u1ea3 v\u1ed1n g\u00f3p cho c\u00e1c ch\u1ee7 s\u1edf h\u1eefu, ghi:<\/span><\/h3>\n

N\u1ee3 TK 411- V\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu (4111, 4112)
\nC\u00f3 c\u00e1c TK 111,112.<\/span><\/p>\n

3.11. Khi tr\u1ea3 l\u1ea1i v\u1ed1n g\u00f3p cho ch\u1ee7 s\u1edf h\u1eefu, ghi:<\/span><\/h3>\n

– Tr\u1ea3 l\u1ea1i v\u1ed1n g\u00f3p b\u1eb1ng ti\u1ec1n, h\u00e0ng t\u1ed3n kho, t\u00e0i s\u1ea3n ghi:<\/span><\/p>\n

N\u1ee3 TK 4111 – V\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu
\nC\u00f3 c\u00e1c TK 111, 112,152, 155, 156… (gi\u00e1 tr\u1ecb ghi s\u1ed5).<\/span><\/p>\n

– Tr\u1ea3 l\u1ea1i v\u1ed1n g\u00f3p b\u1eb1ng TSC\u0110, ghi:<\/span><\/p>\n

N\u1ee3 TK 411 – V\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu
\nN\u1ee3 TK 214 – Hao m\u00f2n TSC\u0110
\nC\u00f3 c\u00e1c TK 211, 213.
\n<\/span><\/p>\n

– Ph\u1ea7n ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 tr\u1ecb ghi s\u1ed5 c\u1ee7a t\u00e0i s\u1ea3n tr\u1ea3 cho ch\u1ee7 s\u1edf h\u1eefu v\u1ed1n v\u00e0 s\u1ed1 v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o l\u00e0m t\u0103ng, gi\u1ea3m v\u1ed1n kh\u00e1c c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu.<\/span><\/p>\n

3.12. K\u1ebf to\u00e1n quy\u1ec1n ch\u1ecdn chuy\u1ec3n \u0111\u1ed5i tr\u00e1i phi\u1ebfu<\/span><\/h3>\n

– T\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu c\u00f3 quy\u1ec1n chuy\u1ec3n \u0111\u1ed5i th\u00e0nh c\u1ed5 phi\u1ebfu, k\u1ebf to\u00e1n x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb ph\u1ea7n n\u1ee3 g\u1ed1c v\u00e0 quy\u1ec1n ch\u1ecdn c\u1ed5 phi\u1ebfu c\u1ee7a tr\u00e1i phi\u1ebfu chuy\u1ec3n \u0111\u1ed5i b\u1eb1ng c\u00e1ch chi\u1ebft kh\u1ea5u gi\u00e1 tr\u1ecb danh ngh\u0129a c\u1ee7a kho\u1ea3n thanh to\u00e1n trong t\u01b0\u01a1ng lai v\u1ec1 gi\u00e1 tr\u1ecb hi\u1ec7n t\u1ea1i, ghi:<\/span><\/p>\n

N\u1ee3 c\u00e1c TK 111, 112 (t\u1ed5ng s\u1ed1 thu t\u1eeb ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu chuy\u1ec3n \u0111\u1ed5i)
\nC\u00f3 TK 3432 – Tr\u00e1i phi\u1ebfu chuy\u1ec3n \u0111\u1ed5i (ph\u1ea7n n\u1ee3 g\u1ed1c)
\nC\u00f3 TK 4113 – Quy\u1ec1n ch\u1ecdn chuy\u1ec3n \u0111\u1ed5i tr\u00e1i phi\u1ebfu (ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1\u00a0ti\u1ec1n thu \u0111\u01b0\u1ee3c v\u00e0 n\u1ee3 g\u1ed1c tr\u00e1i phi\u1ebfu chuy\u1ec3n \u0111\u1ed5i).<\/span><\/p>\n

– Khi \u0111\u00e1o h\u1ea1n tr\u00e1i phi\u1ebfu, tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1eafm gi\u1eef tr\u00e1i phi\u1ebfu th\u1ef1c hi\u1ec7n quy\u1ec1n ch\u1ecdn chuy\u1ec3n \u0111\u1ed5i tr\u00e1i phi\u1ebfu th\u00e0nh c\u1ed5 phi\u1ebfu, k\u1ebf to\u00e1n ghi gi\u1ea3m ph\u1ea7n n\u1ee3 g\u1ed1c c\u1ee7a tr\u00e1i phi\u1ebfu chuy\u1ec3n \u0111\u1ed5i v\u00e0 ghi t\u0103ng v\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu, ghi:<\/span><\/p>\n

N\u1ee3 TK 3432 – Tr\u00e1i phi\u1ebfu chuy\u1ec3n \u0111\u1ed5i
\nC\u00f3 TK 4111 – V\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu (theo m\u1ec7nh gi\u00e1)
\nC\u00f3 TK 4112 – Th\u1eb7ng d\u01b0 v\u1ed1n c\u1ed5 ph\u1ea7n (ph\u1ea7n ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 tr\u1ecb c\u1ed5\u00a0phi\u1ebfu ph\u00e1t h\u00e0nh th\u00eam t\u00ednh theo m\u1ec7nh gi\u00e1\u00a0v\u00e0 gi\u00e1 tr\u1ecb n\u1ee3 g\u1ed1c tr\u00e1i phi\u1ebfu chuy\u1ec3n \u0111\u1ed5i).<\/span><\/p>\n

– Khi \u0111\u00e1o h\u1ea1n tr\u00e1i phi\u1ebfu, k\u1ebf to\u00e1n k\u1ebft chuy\u1ec3n gi\u00e1 tr\u1ecb quy\u1ec1n ch\u1ecdn c\u1ed5 phi\u1ebfu c\u1ee7a tr\u00e1i phi\u1ebfu chuy\u1ec3n \u0111\u1ed5i v\u00e0o th\u1eb7ng d\u01b0 v\u1ed1n c\u1ed5 ph\u1ea7n (k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p tr\u00e1i ch\u1ee7 kh\u00f4ng th\u1ef1c hi\u1ec7n quy\u1ec1n ch\u1ecdn), ghi:<\/span><\/p>\n

N\u1ee3 TK 4113 – Quy\u1ec1n ch\u1ecdn chuy\u1ec3n \u0111\u1ed5i tr\u00e1i phi\u1ebfu
\nC\u00f3 TK 4112 – Th\u1eb7ng d\u01b0 v\u1ed1n c\u1ed5 ph\u1ea7n.<\/span><\/p>\n

3.13. H\u01b0\u1edbng d\u1eabn k\u1ebf to\u00e1n t\u0103ng, gi\u1ea3m v\u1ed1n Nh\u00e0 n\u01b0\u1edbc t\u1ea1i doanh nghi\u1ec7p 100% v\u1ed1n Nh\u00e0 n\u01b0\u1edbc tr\u01b0\u1edbc khi chuy\u1ec3n th\u00e0nh c\u00f4ng ty c\u1ed5 ph\u1ea7n<\/span><\/h3>\n

a) \u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n ph\u00e1t hi\u1ec7n th\u1eeba qua ki\u1ec3m k\u00ea, c\u0103n c\u1ee9 v\u00e0o \u201cBi\u00ean b\u1ea3n x\u1eed l\u00fd t\u00e0i s\u1ea3n th\u1eeba, thi\u1ebfu qua ki\u1ec3m k\u00ea\u201d, ghi:<\/span><\/p>\n

N\u1ee3 TK 3381 – T\u00e0i s\u1ea3n th\u1eeba ch\u1edd gi\u1ea3i quy\u1ebft
\nC\u00f3 TK 331 – Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n (n\u1ebfu t\u00e0i s\u1ea3n th\u1eeba c\u1ee7a ng\u01b0\u1eddi b\u00e1n)
\nC\u00f3 TK 338 – Ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c(3388)
\nC\u00f3 TK 411 – V\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu (\u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n th\u1eeba kh\u00f4ng\u00a0x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c nguy\u00ean nh\u00e2n v\u00e0 kh\u00f4ng t\u00ecm \u0111\u01b0\u1ee3c ch\u1ee7 s\u1edf h\u1eefu).<\/span><\/p>\n

b) K\u1ebf to\u00e1n chuy\u1ec3n giao v\u1eadt t\u01b0, t\u00e0i s\u1ea3n kh\u00f4ng c\u1ea7n d\u00f9ng, t\u00e0i s\u1ea3n \u1ee9 \u0111\u1ecdng, t\u00e0i s\u1ea3n ch\u1edd thanh l\u00fd ch\u01b0a \u0111\u01b0\u1ee3c x\u1eed l\u00fd cho t\u1eadp \u0111o\u00e0n, t\u1ed5ng c\u00f4ng ty nh\u00e0 n\u01b0\u1edbc, c\u00f4ng ty m\u1eb9, c\u00f4ng ty nh\u00e0 n\u01b0\u1edbc \u0111\u1ed9c l\u1eadp kh\u00e1c:<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p chuy\u1ec3n giao v\u1eadt t\u01b0, h\u00e0ng ho\u00e1 kh\u00f4ng c\u1ea7n d\u00f9ng, \u1ee9 \u0111\u1ecdng, ch\u1edd thanh l\u00fd ch\u01b0a \u0111\u01b0\u1ee3c x\u1eed l\u00fd cho t\u1eadp \u0111o\u00e0n, t\u1ed5ng c\u00f4ng ty nh\u00e0 n\u01b0\u1edbc, c\u00f4ng ty m\u1eb9, c\u00f4ng ty nh\u00e0 n\u01b0\u1edbc \u0111\u1ed9c l\u1eadp kh\u00e1c, ghi:<\/span><\/p>\n

N\u1ee3 TK 411 – V\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu
\nC\u00f3 c\u00e1c TK 152, 153, 155.<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p chuy\u1ec3n giao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh kh\u00f4ng c\u1ea7n d\u00f9ng, ch\u1edd thanh l\u00fd cho t\u1eadp \u0111o\u00e0n, t\u1ed5ng c\u00f4ng ty nh\u00e0 n\u01b0\u1edbc, c\u00f4ng ty m\u1eb9, c\u00f4ng ty nh\u00e0 n\u01b0\u1edbc \u0111\u1ed9c l\u1eadp kh\u00e1c, ghi:<\/span><\/p>\n

N\u1ee3 TK 411 – V\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu
\nN\u1ee3 TK 214 – Hao m\u00f2n TSC\u0110
\nC\u00f3 TK 211 – TSC\u0110 h\u1eefu h\u00ecnh.<\/span><\/p>\n

c) K\u1ebf to\u00e1n chuy\u1ec3n giao t\u00e0i s\u1ea3n l\u00e0 c\u00e1c c\u00f4ng tr\u00ecnh ph\u00fac l\u1ee3i<\/span><\/p>\n

\u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n l\u00e0 c\u00f4ng tr\u00ecnh ph\u00fac l\u1ee3i \u0111\u01b0\u1ee3c \u0111\u1ea7u t\u01b0 b\u1eb1ng ngu\u1ed3n v\u1ed1n Nh\u00e0 n\u01b0\u1edbc, n\u1ebfu doanh nghi\u1ec7p c\u1ed5 ph\u1ea7n ho\u00e1 ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng cho m\u1ee5c \u0111\u00edch kinh doanh th\u00ec k\u1ebf to\u00e1n ghi nh\u01b0 sau:<\/span><\/p>\n

N\u1ee3 TK 466 – Ngu\u1ed3n kinh ph\u00ed \u0111\u00e3 h\u00ecnh th\u00e0nh t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh
\nC\u00f3 TK 411 – V\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu.<\/span><\/p>\n

d) K\u1ebf to\u00e1n x\u1eed l\u00fd c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 tr\u01b0\u1edbc khi chuy\u1ec3n th\u00e0nh C\u00f4ng ty c\u1ed5 ph\u1ea7n: Tr\u01b0\u1edbc khi chuy\u1ec3n th\u00e0nh c\u00f4ng ty c\u1ed5 ph\u1ea7n, doanh nghi\u1ec7p c\u1ed5 ph\u1ea7n ho\u00e1 ph\u1ea3i x\u1eed l\u00fd c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3, tu\u1ef3 thu\u1ed9c t\u1eebng kho\u1ea3n n\u1ee3 v\u00e0 quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd:<\/span><\/p>\n

\u00a0– \u0110\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 nh\u01b0ng kh\u00f4ng ph\u1ea3i thanh to\u00e1n m\u00e0 \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n t\u0103ng v\u1ed1n nh\u00e0 n\u01b0\u1edbc, ghi:<\/span><\/p>\n

N\u1ee3 c\u00e1c TK 331, 338,…
\nC\u00f3 TK 4111 – V\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu.<\/span><\/p>\n

– \u0110\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 ph\u1ea3i thanh to\u00e1n b\u1eb1ng ti\u1ec1n, t\u00e0i s\u1ea3n, ghi:<\/span><\/p>\n

N\u1ee3 c\u00e1c TK 331, 338,…
\nN\u1ee3 TK 214 – Hao m\u00f2n TSC\u0110 (ph\u1ea7n hao m\u00f2n l\u0169y k\u1ebf TSC\u0110 d\u00f9ng \u0111\u1ec3 tr\u1ea3 n\u1ee3)
\nC\u00f3 c\u00e1c TK 111, 112, 152, 153, 155, 156, 211, 213\u2026
\nPh\u1ea7n ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 tr\u1ecb ghi s\u1ed5 ho\u1eb7c gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n d\u00f9ng \u0111\u1ec3 tr\u1ea3 n\u1ee3 v\u00e0 gi\u00e1 tr\u1ecb ghi s\u1ed5 c\u1ee7a kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 \u0111\u01b0\u1ee3c x\u1eed l\u00fd theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n.<\/span><\/p>\n

\u0111) K\u1ebf to\u00e1n x\u1eed l\u00fd c\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng tr\u01b0\u1edbc khi doanh nghi\u1ec7p chuy\u1ec3n th\u00e0nh C\u00f4ng ty c\u1ed5 ph\u1ea7n: C\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng sau khi b\u00f9 \u0111\u1eafp t\u1ed5n th\u1ea5t, n\u1ebfu c\u00f2n s\u1ebd \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n t\u0103ng v\u1ed1n nh\u00e0 n\u01b0\u1edbc, ghi:<\/span><\/p>\n

N\u1ee3 c\u00e1c TK 229, 352
\nC\u00f3 TK 411 – V\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu.<\/span><\/p>\n

e) K\u1ebf to\u00e1n x\u1eed l\u00fd s\u1ed1 d\u01b0 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i (n\u1ebfu c\u00f3)<\/span><\/p>\n

– N\u1ebfu l\u00e3i t\u1ef7 gi\u00e1 \u0111\u01b0\u1ee3c ghi t\u0103ng v\u1ed1n nh\u00e0 n\u01b0\u1edbc, ghi:<\/span><\/p>\n

N\u1ee3 TK 413 – Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i
\nC\u00f3 TK 411 – V\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu.<\/span><\/p>\n

– N\u1ebfu l\u1ed7 t\u1ef7 gi\u00e1 \u0111\u01b0\u1ee3c ghi gi\u1ea3m v\u1ed1n nh\u00e0 n\u01b0\u1edbc, ghi:<\/span><\/p>\n

N\u1ee3 TK 411 – V\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu
\nC\u00f3 TK 413 – Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n c\u00f3 quy\u1ebft \u0111\u1ecbnh kh\u00e1c th\u00ec c\u00e1c kho\u1ea3n l\u00e3i, l\u1ed7 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i \u0111ang ph\u1ea3n \u00e1nh trong TK 413 \u0111\u01b0\u1ee3c x\u1eed l\u00fd theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n.<\/span><\/p>\n

g) K\u1ebf to\u00e1n x\u1eed l\u00fd v\u1ed1n \u0111\u1ea7u t\u01b0 d\u00e0i h\u1ea1n v\u00e0o doanh nghi\u1ec7p kh\u00e1c<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u1ed5 ph\u1ea7n ho\u00e1 k\u1ebf th\u1eeba v\u1ed1n \u0111\u00e3 \u0111\u1ea7u t\u01b0 d\u00e0i h\u1ea1n v\u00e0o doanh nghi\u1ec7p kh\u00e1c th\u00ec \u0111\u01a1n v\u1ecb ph\u1ea3i x\u00e1c \u0111\u1ecbnh l\u1ea1i gi\u00e1 tr\u1ecb v\u1ed1n \u0111\u1ea7u t\u01b0 d\u00e0i h\u1ea1n t\u1ea1i th\u1eddi \u0111i\u1ec3m chuy\u1ec3n giao theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u1ed5 ph\u1ea7n ho\u00e1 kh\u00f4ng k\u1ebf th\u1eeba c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 d\u00e0i h\u1ea1n v\u00e0o doanh nghi\u1ec7p kh\u00e1c v\u00e0 chuy\u1ec3n giao cho doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc kh\u00e1c l\u00e0m \u0111\u1ed1i t\u00e1c, c\u0103n c\u1ee9 v\u00e0o bi\u00ean b\u1ea3n b\u00e0n giao ghi:<\/span><\/p>\n

N\u1ee3 TK 411 – V\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu
\nC\u00f3 c\u00e1c TK 222, 228…<\/span><\/p>\n

h) K\u1ebf to\u00e1n kho\u1ea3n ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 tr\u1ecb th\u1ef1c t\u1ebf v\u00e0 gi\u00e1 tr\u1ecb ghi s\u1ed5 c\u1ee7a v\u1ed1n Nh\u00e0 n\u01b0\u1edbc: Ch\u00eanh l\u1ec7ch c\u1ee7a v\u1ed1n Nh\u00e0 n\u01b0\u1edbc gi\u1eefa gi\u00e1 tr\u1ecb th\u1ef1c t\u1ebf v\u00e0 gi\u00e1 tr\u1ecb ghi tr\u00ean s\u1ed5 k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n nh\u01b0 l\u00e0 m\u1ed9t kho\u1ea3n l\u1ee3i th\u1ebf kinh doanh c\u1ee7a doanh nghi\u1ec7p, \u0111\u01b0\u1ee3c ghi nh\u1eadn nh\u01b0 sau:<\/span><\/p>\n

N\u1ee3 TK 242 – Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc
\nC\u00f3 TK 411 – V\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu.<\/span><\/p>\n

i) K\u1ebf to\u00e1n ch\u00eanh l\u1ec7ch ti\u1ec1n thu\u00ea \u0111\u1ea5t tr\u1ea3 tr\u01b0\u1edbc: Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb \u0111\u00e3 n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t m\u1ed9t l\u1ea7n cho c\u1ea3 th\u1eddi gian thu\u00ea \u0111\u1ea5t ho\u1eb7c \u0111\u00e3 n\u1ed9p tr\u01b0\u1edbc ti\u1ec1n thu\u00ea \u0111\u1ea5t cho nhi\u1ec1u n\u0103m tr\u01b0\u1edbc ng\u00e0y 01\/07\/2004 (ng\u00e0y Lu\u1eadt \u0111\u1ea5t \u0111ai c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh) m\u00e0 c\u00f3 ch\u00eanh l\u1ec7ch t\u0103ng do x\u00e1c \u0111\u1ecbnh l\u1ea1i \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u1ecbnh gi\u00e1 \u0111\u1ed1i v\u1edbi th\u1eddi gian c\u00f2n l\u1ea1i c\u1ee7a H\u1ee3p \u0111\u1ed3ng thu\u00ea \u0111\u1ea5t ho\u1eb7c th\u1eddi gian c\u00f2n l\u1ea1i \u0111\u00e3 tr\u1ea3 ti\u1ec1n thu\u00ea \u0111\u1ea5t th\u00ec k\u1ebf to\u00e1n ghi nh\u1eadn nh\u01b0 sau:<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p ti\u1ec1n thu\u00ea \u0111\u1ea5t tr\u1ea3 tr\u01b0\u1edbc \u0111\u00e3 \u0111\u1ee7 ti\u00eau chu\u1ea9n ghi nh\u1eadn t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh, s\u1ed1 ch\u00eanh l\u1ec7ch t\u0103ng ghi:<\/span><\/p>\n

N\u1ee3 TK 213 – T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh
\nC\u00f3 TK 411 – V\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu.<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p ti\u1ec1n thu\u00ea \u0111\u1ea5t tr\u1ea3 tr\u01b0\u1edbc kh\u00f4ng \u0111\u1ee7 ti\u00eau chu\u1ea9n ghi nh\u1eadn t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh, s\u1ed1 ch\u00eanh l\u1ec7ch t\u0103ng ghi:<\/span><\/p>\n

N\u1ee3 TK 242 – Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc
\nC\u00f3 TK 411 – V\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu.<\/span><\/p>\n

k) K\u1ebf to\u00e1n chuy\u1ec3n c\u00e1c ngu\u1ed3n v\u1ed1n, qu\u1ef9 thu\u1ed9c ngu\u1ed3n v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu th\u00e0nh v\u1ed1n nh\u00e0 n\u01b0\u1edbc t\u1ea1i doanh nghi\u1ec7p t\u1ea1i th\u1eddi \u0111i\u1ec3m ch\u00ednh th\u1ee9c chuy\u1ec3n sang c\u00f4ng ty c\u1ed5 ph\u1ea7n:<\/span><\/p>\n

T\u1ea1i th\u1eddi \u0111i\u1ec3m doanh nghi\u1ec7p ch\u00ednh th\u1ee9c chuy\u1ec3n th\u00e0nh c\u00f4ng ty c\u1ed5 ph\u1ea7n, k\u1ebf to\u00e1n chuy\u1ec3n to\u00e0n b\u1ed9 s\u1ed1 d\u01b0 C\u00f3 Qu\u1ef9 \u0111\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n, C\u00e1c qu\u1ef9 kh\u00e1c thu\u1ed9c v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu, L\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i, Ngu\u1ed3n v\u1ed1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n, Ch\u00eanh l\u1ec7ch \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n v\u00e0 Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i sang V\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu, ghi:<\/span><\/p>\n

N\u1ee3 c\u00e1c TK 412, 413, 414, 418, 421, 441
\nC\u00f3 TK 411- V\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu.<\/span><\/p>\n

l) K\u1ebf to\u00e1n ti\u1ec1n thu t\u1eeb c\u1ed5 ph\u1ea7n h\u00f3a<\/span><\/p>\n

– Khi thu ti\u1ec1n t\u1eeb b\u00e1n c\u1ed5 ph\u1ea7n thu\u1ed9c v\u1ed1n Nh\u00e0 n\u01b0\u1edbc t\u1ea1i doanh nghi\u1ec7p, ghi:<\/span><\/p>\n

N\u1ee3 c\u00e1c TK 111, 112…
\nC\u00f3 TK 3385 – Ph\u1ea3i tr\u1ea3 v\u1ec1 c\u1ed5 ph\u1ea7n h\u00f3a.<\/span><\/p>\n

– Khi thu ti\u1ec1n t\u1eeb ph\u00e1t h\u00e0nh th\u00eam c\u1ed5 ph\u1ea7n \u0111\u1ec3 t\u0103ng v\u1ed1n kinh doanh, ghi:<\/span><\/p>\n

N\u1ee3 c\u00e1c TK 111, 112 (gi\u00e1 ph\u00e1t h\u00e0nh)
\nN\u1ee3 TK 4112 – Th\u1eb7ng d\u01b0 v\u1ed1n c\u1ed5 ph\u1ea7n (ph\u1ea7n ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 ph\u00e1t h\u00e0nh\u00a0nh\u1ecf h\u01a1n m\u1ec7nh gi\u00e1 c\u1ed5 phi\u1ebfu)
\nC\u00f3 TK 4111 – V\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu (m\u1ec7nh gi\u00e1)
\nC\u00f3 TK 4112 – Th\u1eb7ng d\u01b0 v\u1ed1n c\u1ed5 ph\u1ea7n (ph\u1ea7n ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 ph\u00e1t\u00a0h\u00e0nh l\u1edbn h\u01a1n m\u1ec7nh gi\u00e1 c\u1ed5 phi\u1ebfu).<\/span><\/p>\n

m) B\u00e0n giao t\u00e0i s\u1ea3n, v\u1ed1n cho c\u00f4ng ty c\u1ed5 ph\u1ea7n<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p c\u1ed5 ph\u1ea7n ho\u00e1 doanh nghi\u1ec7p \u0111\u1ed9c l\u1eadp: Tr\u01b0\u1eddng h\u1ee3p c\u1ed5 ph\u1ea7n h\u00f3a doanh nghi\u1ec7p \u0111\u1ed9c l\u1eadp, k\u1ebf to\u00e1n th\u1ef1c hi\u1ec7n c\u00e1c th\u1ee7 t\u1ee5c b\u00e0n giao theo \u0111\u00fang quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh v\u1ec1 b\u00e0n giao t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3 v\u00e0 ngu\u1ed3n v\u1ed1n cho c\u00f4ng ty c\u1ed5 ph\u1ea7n. To\u00e0n b\u1ed9 ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n, s\u1ed5 k\u1ebf to\u00e1n v\u00e0 B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p c\u1ed5 ph\u1ea7n ho\u00e1 thu\u1ed9c di\u1ec7n ph\u1ea3i l\u01b0u tr\u1eef \u0111\u01b0\u1ee3c chuy\u1ec3n giao cho C\u00f4ng ty c\u1ed5 ph\u1ea7n \u0111\u1ec3 l\u01b0u tr\u1eef ti\u1ebfp t\u1ee5c.<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p c\u1ed5 ph\u1ea7n h\u00f3a \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c c\u1ee7a C\u00f4ng ty Nh\u00e0 n\u01b0\u1edbc \u0111\u1ed9c l\u1eadp, T\u1eadp \u0111o\u00e0n, T\u1ed5ng c\u00f4ng ty, C\u00f4ng ty m\u1eb9, C\u00f4ng ty th\u00e0nh vi\u00ean h\u1ea1ch to\u00e1n \u0111\u1ed9c l\u1eadp c\u1ee7a T\u1ed5ng c\u00f4ng ty: Khi b\u00e0n giao t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3 v\u00e0 ngu\u1ed3n v\u1ed1n cho C\u00f4ng ty c\u1ed5 ph\u1ea7n, c\u0103n c\u1ee9 v\u00e0o bi\u00ean b\u1ea3n b\u00e0n giao t\u00e0i s\u1ea3n, c\u00e1c ph\u1ee5 l\u1ee5c chi ti\u1ebft v\u1ec1 t\u00e0i s\u1ea3n b\u00e0n giao cho C\u00f4ng ty c\u1ed5 ph\u1ea7n v\u00e0 c\u00e1c ch\u1ee9ng t\u1eeb, s\u1ed5 k\u1ebf to\u00e1n c\u00f3 li\u00ean quan, k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh gi\u1ea3m gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n b\u00e0n giao cho C\u00f4ng ty c\u1ed5 ph\u1ea7n, ghi;<\/span><\/p>\n

N\u1ee3 c\u00e1c TK 336, 411
\nN\u1ee3 TK 214 – Hao m\u00f2n TSC\u0110 (ph\u1ea7n \u0111\u00e3 hao m\u00f2n)
\nN\u1ee3\u00a0 c\u00e1c TK 331, 335, 336, 338, 341…
\nC\u00f3 c\u00e1c TK 111,112,121,131,152,153,154,155,156,211,213,221,222,…<\/span><\/p>\n

n) K\u1ebf to\u00e1n t\u1ea1i c\u00f4ng ty c\u1ed5 ph\u1ea7n \u0111\u01b0\u1ee3c chuy\u1ec3n \u0111\u1ed5i t\u1eeb doanh nghi\u1ec7p 100% v\u1ed1n Nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n

– M\u1edf s\u1ed5 k\u1ebf to\u00e1n m\u1edbi: Khi nh\u1eadn t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3, ngu\u1ed3n v\u1ed1n v\u00e0 h\u1ed3 s\u01a1 k\u00e8m theo, C\u00f4ng ty c\u1ed5 ph\u1ea7n ph\u1ea3i m\u1edf s\u1ed5 k\u1ebf to\u00e1n m\u1edbi (bao g\u1ed3m c\u00e1c s\u1ed5 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p v\u00e0 c\u00e1c s\u1ed5 k\u1ebf to\u00e1n chi ti\u1ebft) \u0111\u1ec3 ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n v\u00e0 ngu\u1ed3n v\u1ed1n nh\u1eadn b\u00e0n giao.<\/span><\/p>\n

– K\u1ebf to\u00e1n nh\u1eadn b\u00e0n giao t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3 v\u00e0 ngu\u1ed3n v\u1ed1n, \u1edf c\u00f4ng ty c\u1ed5 ph\u1ea7n: Khi nh\u1eadn b\u00e0n giao t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3 v\u00e0 ngu\u1ed3n v\u1ed1n, c\u0103n c\u1ee9 v\u00e0o h\u1ed3 s\u01a1, bi\u00ean b\u1ea3n b\u00e0n giao, k\u1ebf to\u00e1n ghi:<\/span><\/p>\n

N\u1ee3 c\u00e1c TK 111,112,121,131,138,141,152,153,154,155,156,157,211,221\u2026
\nC\u00f3 c\u00e1c TK 331, 333, 334, 335, 338, 341,…
\nC\u00f3 TK 411 – V\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu.<\/span><\/p>\n

– K\u1ebf to\u00e1n t\u1ea1i doanh nghi\u1ec7p c\u00f3 \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c \u0111\u01b0\u1ee3c c\u1ed5 ph\u1ea7n h\u00f3a<\/span><\/p>\n

+ K\u1ebf to\u00e1n t\u1ea1i c\u00f4ng ty m\u1eb9 c\u1ee7a t\u1eadp \u0111o\u00e0n c\u00f3 c\u00f4ng ty con \u0111\u01b0\u1ee3c c\u1ed5 ph\u1ea7n h\u00f3a: Khi doanh nghi\u1ec7p th\u00e0nh vi\u00ean c\u1ee7a T\u1eadp \u0111o\u00e0n \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ed5 ph\u1ea7n ho\u00e1, c\u00f4ng ty m\u1eb9 c\u0103n c\u1ee9 v\u00e0o gi\u00e1 tr\u1ecb ph\u1ea7n v\u1ed1n nh\u00e0 n\u01b0\u1edbc b\u00e1n ra ngo\u00e0i ghi gi\u1ea3m gi\u00e1 tr\u1ecb kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0 gi\u1ea3m V\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu, ghi:<\/span><\/p>\n

N\u1ee3 TK 411 – V\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu
\nC\u00f3 TK 221 – \u0110\u1ea7u t\u01b0 v\u00e0o C\u00f4ng ty con.<\/span><\/p>\n

+ K\u1ebf to\u00e1n t\u1ea1i doanh nghi\u1ec7p c\u00f3 c\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c kh\u00f4ng c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n \u0111\u01b0\u1ee3c c\u1ed5 ph\u1ea7n ho\u00e1: Khi \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c c\u1ee7a T\u1ed5ng c\u00f4ng ty, C\u00f4ng ty \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ed5 ph\u1ea7n h\u00f3a, T\u1ed5ng c\u00f4ng ty, C\u00f4ng ty c\u0103n c\u1ee9 v\u00e0o gi\u00e1 tr\u1ecb ph\u1ea7n v\u1ed1n nh\u00e0 n\u01b0\u1edbc b\u00e1n ra ngo\u00e0i ghi gi\u1ea3m v\u1ed1n kinh doanh \u1edf \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c, ghi:<\/span><\/p>\n

N\u1ee3 TK 411 – V\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu
\nC\u00f3 TK 1361 – V\u1ed1n kinh doanh \u1edf \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

K\u1ebf to\u00e1n Centax xin gi\u1edbi thi\u1ec7u C\u00e1ch h\u1ea1ch to\u00e1n ngu\u1ed3n v\u1ed1n kinh doanh – TK 411 theo \u0110i\u1ec1u 67 Th\u00f4ng t\u01b0 200\/2014\/TT-BTC m\u1edbi nh\u1ea5t.<\/p>\n","protected":false},"author":7,"featured_media":4090,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[415],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/3854"}],"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=3854"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/3854\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/4090"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=3854"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=3854"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}