{"id":3871,"date":"2015-07-25T05:58:38","date_gmt":"2015-07-25T05:58:38","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=3871"},"modified":"2017-02-03T06:50:53","modified_gmt":"2017-02-03T06:50:53","slug":"cach-hach-toan-thu-nhap-khac-tk-711","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=3871","title":{"rendered":"C\u00e1ch h\u1ea1ch to\u00e1n thu nh\u1eadp kh\u00e1c – TK 711"},"content":{"rendered":"

\"C\u00e1ch<\/span><\/h2>\n

Theo \u0110i\u1ec1u 93 Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a><\/strong>\u00a0h\u01b0\u1edbng d\u1eabn c\u00e1ch h\u1ea1ch to\u00e1n\u00a0thu nh\u1eadp kh\u00e1c – TK 711. K\u1ebf to\u00e1n Centax<\/a><\/strong> xin \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y nh\u01b0 sau:<\/span><\/p>\n

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

T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00e1c ngo\u00e0i ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n

2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a t\u00e0i kho\u1ea3n 711 – Thu nh\u1eadp kh\u00e1c<\/strong><\/span><\/h2>\n

B\u00ean N\u1ee3:<\/strong><\/span><\/p>\n

– S\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p (n\u1ebfu c\u00f3) t\u00ednh theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00e1c \u1edf doanh nghi\u1ec7p n\u1ed9p thu\u1ebf GTGT t\u00ednh theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp.<\/span><\/p>\n

– Cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n, k\u1ebft chuy\u1ec3n c\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00e1c ph\u00e1t sinh trong k\u1ef3 sang t\u00e0i kho\u1ea3n 911 \u201cX\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh\u201d.<\/span><\/p>\n

B\u00ean C\u00f3:<\/strong> C\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00e1c ph\u00e1t sinh trong k\u1ef3.<\/span><\/p>\n

T\u00e0i kho\u1ea3n 711 – “Thu nh\u1eadp kh\u00e1c” kh\u00f4ng c\u00f3 s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3<\/strong><\/span><\/p>\n

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

a) K\u1ebf to\u00e1n thu nh\u1eadp kh\u00e1c ph\u00e1t sinh t\u1eeb nghi\u1ec7p v\u1ee5 nh\u01b0\u1ee3ng b\u00e1n, thanh l\u00fd TSC\u0110:<\/span><\/p>\n

– Ph\u1ea3n \u00e1nh s\u1ed1 thu nh\u1eadp v\u1ec1 thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n TSC\u0110:<\/span><\/p>\n

N\u1ee3 TK 111, 112, 131 (t\u1ed5ng gi\u00e1 thanh to\u00e1n)
\n<\/span>\u00a0 \u00a0 \u00a0 C\u00f3 TK 711 – Thu nh\u1eadp kh\u00e1c (s\u1ed1 thu nh\u1eadp ch\u01b0a c\u00f3 thu\u1ebf GTGT)
\n<\/span>\u00a0 \u00a0 \u00a0 C\u00f3 TK 3331 – Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p (33311) (n\u1ebfu c\u00f3).<\/span><\/span><\/p>\n

– C\u00e1c chi ph\u00ed ph\u00e1t sinh cho ho\u1ea1t \u0111\u1ed9ng thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n TSC\u0110, ghi:<\/span><\/p>\n

N\u1ee3 TK 811 – Chi ph\u00ed kh\u00e1c
\n<\/span>N\u1ee3 TK 133 – Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (n\u1ebfu c\u00f3)
\n<\/span>\u00a0 \u00a0 \u00a0 C\u00f3 \u00a0TK 111, 112, 141, 331,… (t\u1ed5ng gi\u00e1 thanh to\u00e1n).<\/span><\/span><\/p>\n

– \u0110\u1ed3ng th\u1eddi ghi gi\u1ea3m nguy\u00ean gi\u00e1 TSC\u0110 thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n, ghi:<\/span><\/p>\n

N\u1ee3 TK 214 – Hao m\u00f2n TSC\u0110 (gi\u00e1 tr\u1ecb hao m\u00f2n)
\n<\/span>N\u1ee3 TK 811 – Chi ph\u00ed kh\u00e1c (gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i)
\n<\/span>\u00a0 \u00a0 \u00a0 C\u00f3 TK 211 – TSC\u0110 h\u1eefu h\u00ecnh (nguy\u00ean gi\u00e1)
\n<\/span>\u00a0 \u00a0 \u00a0 C\u00f3 TK 213 – TSC\u0110 v\u00f4 h\u00ecnh (nguy\u00ean gi\u00e1).<\/span><\/span><\/p>\n

b) K\u1ebf to\u00e1n thu nh\u1eadp kh\u00e1c ph\u00e1t sinh khi \u0111\u00e1nh gi\u00e1 l\u1ea1i v\u1eadt t\u01b0, h\u00e0ng ho\u00e1, TSC\u0110 \u0111\u01b0a \u0111i \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty con, c\u00f4ng ty li\u00ean k\u1ebft, g\u00f3p v\u1ed1n \u0111\u1ea7u t\u01b0 d\u00e0i h\u1ea1n kh\u00e1c:<\/span><\/p>\n

– Khi \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty con, c\u00f4ng ty li\u00ean doanh, c\u00f4ng ty li\u00ean k\u1ebft, \u0111\u1ea7u t\u01b0 d\u00e0i h\u1ea1n kh\u00e1c d\u01b0\u1edbi h\u00ecnh th\u1ee9c g\u00f3p v\u1ed1n b\u1eb1ng v\u1eadt t\u01b0, h\u00e0ng h\u00f3a, c\u0103n c\u1ee9 v\u00e0o gi\u00e1 \u0111\u00e1nh gi\u00e1 l\u1ea1i v\u1eadt t\u01b0, h\u00e0ng ho\u00e1, \u0111\u01b0\u1ee3c tho\u1ea3 thu\u1eadn gi\u1eefa c\u00f4ng ty m\u1eb9 v\u00e0 c\u00f4ng ty con, gi\u1eefa nh\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0 c\u00f4ng ty li\u00ean doanh, li\u00ean k\u1ebft, tr\u01b0\u1eddng h\u1ee3p gi\u00e1 \u0111\u00e1nh gi\u00e1 l\u1ea1i c\u1ee7a v\u1eadt t\u01b0, h\u00e0ng ho\u00e1 l\u1edbn h\u01a1n gi\u00e1 tr\u1ecb ghi s\u1ed5 c\u1ee7a v\u1eadt t\u01b0, h\u00e0ng ho\u00e1, ghi:<\/span><\/p>\n

N\u1ee3 TK 221, 222, 228 (gi\u00e1 \u0111\u00e1nh gi\u00e1 l\u1ea1i)
\n<\/span>\u00a0 \u00a0 \u00a0 C\u00f3 TK 152, 153, 155, 156 (gi\u00e1 tr\u1ecb ghi s\u1ed5)
\n<\/span>\u00a0 \u00a0 \u00a0 C\u00f3 TK 711 – Thu nh\u1eadp kh\u00e1c (ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 \u0111\u00e1nh gi\u00e1 l\u1ea1i l\u1edbn h\u01a1n\u00a0<\/span>gi\u00e1 tr\u1ecb ghi s\u1ed5 c\u1ee7a v\u1eadt t\u01b0, h\u00e0ng ho\u00e1).<\/span><\/span><\/p>\n

– Khi \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty con, c\u00f4ng ty li\u00ean doanh, li\u00ean k\u1ebft \u0111\u1ea7u t\u01b0 d\u00e0i h\u1ea1n kh\u00e1c d\u01b0\u1edbi h\u00ecnh th\u1ee9c g\u00f3p v\u1ed1n b\u1eb1ng TSC\u0110, c\u0103n c\u1ee9 v\u00e0o gi\u00e1 tr\u1ecb \u0111\u00e1nh gi\u00e1 l\u1ea1i TSC\u0110 \u0111\u01b0\u1ee3c tho\u1ea3 thu\u1eadn gi\u1eefa c\u00f4ng ty m\u1eb9 v\u00e0 c\u00f4ng ty con, gi\u1eefa nh\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0 c\u00f4ng ty li\u00ean k\u1ebft, tr\u01b0\u1eddng h\u1ee3p gi\u00e1 \u0111\u00e1nh gi\u00e1 l\u1ea1i c\u1ee7a TSC\u0110 l\u1edbn h\u01a1n gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a TSC\u0110, ghi:<\/span><\/p>\n

N\u1ee3 TK 221, 222, 228 (gi\u00e1 tr\u1ecb \u0111\u00e1nh gi\u00e1 l\u1ea1i)
\n<\/span>N\u1ee3 TK 214 – Hao m\u00f2n TSC\u0110 (gi\u00e1 tr\u1ecb hao m\u00f2n lu\u1ef9 k\u1ebf)
\n<\/span>\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 211, 213 (nguy\u00ean gi\u00e1)
\n<\/span>\u00a0 \u00a0 \u00a0 C\u00f3 TK 711 – Thu nh\u1eadp kh\u00e1c (ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 tr\u1ecb \u0111\u00e1nh gi\u00e1 l\u1ea1i c\u1ee7a\u00a0<\/span>TSC\u0110 l\u1edbn h\u01a1n gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a TSC\u0110).<\/span><\/span><\/p>\n

c) K\u1ebf to\u00e1n thu nh\u1eadp kh\u00e1c ph\u00e1t sinh t\u1eeb giao d\u1ecbch b\u00e1n v\u00e0 thu\u00ea l\u1ea1i TSC\u0110 l\u00e0 thu\u00ea t\u00e0i ch\u00ednh:<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p giao d\u1ecbch b\u00e1n v\u00e0 thu\u00ea l\u1ea1i TSC\u0110 v\u1edbi gi\u00e1 b\u00e1n cao h\u01a1n gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a TSC\u0110, khi ho\u00e0n t\u1ea5t th\u1ee7 t\u1ee5c b\u00e1n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, c\u0103n c\u1ee9 v\u00e0o ho\u00e1 \u0111\u01a1n v\u00e0 c\u00e1c ch\u1ee9ng t\u1eeb li\u00ean quan, ghi:<\/span><\/p>\n

N\u1ee3 TK 111, 112, 131 (t\u1ed5ng gi\u00e1 thanh to\u00e1n)
\n<\/span>\u00a0 \u00a0 \u00a0 C\u00f3 TK 711- Thu nh\u1eadp kh\u00e1c (gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a TSC\u0110 b\u00e1n v\u00e0 thu\u00ea l\u1ea1i)
\n<\/span>\u00a0 \u00a0 \u00a0 C\u00f3 TK 3387- Doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n (ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 b\u00e1n l\u1edbn\u00a0<\/span>h\u01a1n gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a TSC\u0110)
\n<\/span>\u00a0 \u00a0 \u00a0 C\u00f3 TK 3331 – Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p.<\/span><\/span><\/p>\n

\u0110\u1ed3ng th\u1eddi, ghi gi\u1ea3m TSC\u0110:<\/span><\/p>\n

N\u1ee3 TK 811 – Chi ph\u00ed kh\u00e1c (gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a TSC\u0110 b\u00e1n v\u00e0 thu\u00ea l\u1ea1i)
\n<\/span>N\u1ee3 TK 214 – Hao m\u00f2n TSC\u0110 (n\u1ebfu c\u00f3)
\n<\/span>\u00a0 \u00a0 \u00a0 C\u00f3 TK 211 – TSC\u0110 h\u1eefu h\u00ecnh (nguy\u00ean gi\u00e1 TSC\u0110).<\/span><\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p giao d\u1ecbch b\u00e1n v\u00e0 thu\u00ea l\u1ea1i v\u1edbi gi\u00e1 th\u1ea5p h\u01a1n gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a TSC\u0110, khi ho\u00e0n t\u1ea5t th\u1ee7 t\u1ee5c b\u00e1n t\u00e0i s\u1ea3n, c\u0103n c\u1ee9 v\u00e0o ho\u00e1 \u0111\u01a1n v\u00e0 c\u00e1c ch\u1ee9ng t\u1eeb li\u00ean quan, ghi:<\/span><\/p>\n

N\u1ee3 TK 111, 112, 131 (t\u1ed5ng gi\u00e1 thanh to\u00e1n)
\n<\/span>\u00a0 \u00a0 \u00a0 C\u00f3 TK 711 – Thu nh\u1eadp kh\u00e1c (gi\u00e1 b\u00e1n TSC\u0110)
\n<\/span>\u00a0 \u00a0 \u00a0 C\u00f3 TK 3331 – Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p (n\u1ebfu c\u00f3).<\/span><\/span><\/p>\n

\u0110\u1ed3ng th\u1eddi, ghi gi\u1ea3m TSC\u0110:<\/span><\/p>\n

N\u1ee3 TK 811 – Chi ph\u00ed kh\u00e1c (t\u00ednh b\u1eb1ng gi\u00e1 b\u00e1n TSC\u0110)
\n<\/span>N\u1ee3 TK 242 – Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc (gi\u00e1 b\u00e1n nh\u1ecf h\u01a1n gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a TSC\u0110)
\n<\/span>N\u1ee3 TK 214 – Hao m\u00f2n TSC\u0110 (n\u1ebfu c\u00f3)
\n<\/span>\u00a0 \u00a0 \u00a0 C\u00f3 TK 211 – TSC\u0110 h\u1eefu h\u00ecnh (nguy\u00ean gi\u00e1 TSC\u0110).<\/span><\/span><\/p>\n

C\u00e1c b\u00fat to\u00e1n ghi nh\u1eadn t\u00e0i s\u1ea3n thu\u00ea v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 v\u1ec1 thu\u00ea t\u00e0i ch\u00ednh, tr\u1ea3 ti\u1ec1n thu\u00ea t\u1eebng k\u1ef3 th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i TK 212 – T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh thu\u00ea t\u00e0i ch\u00ednh.<\/span><\/p>\n

d) K\u1ebf to\u00e1n thu nh\u1eadp kh\u00e1c ph\u00e1t sinh t\u1eeb giao d\u1ecbch b\u00e1n v\u00e0 thu\u00ea l\u1ea1i TSC\u0110 l\u00e0 thu\u00ea ho\u1ea1t \u0111\u1ed9ng: Khi b\u00e1n TSC\u0110 v\u00e0 thu\u00ea l\u1ea1i, c\u0103n c\u1ee9 v\u00e0o H\u00f3a \u0111\u01a1n GTGT v\u00e0 c\u00e1c ch\u1ee9ng t\u1eeb li\u00ean quan \u0111\u1ebfn vi\u1ec7c b\u00e1n TSC\u0110, k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh giao d\u1ecbch b\u00e1n theo c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/span><\/p>\n

– N\u1ebfu gi\u00e1 b\u00e1n \u0111\u01b0\u1ee3c th\u1ecfa thu\u1eadn \u1edf m\u1ee9c gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd th\u00ec c\u00e1c kho\u1ea3n l\u1ed7 hay l\u00e3i ph\u1ea3i \u0111\u01b0\u1ee3c ghi nh\u1eadn ngay trong k\u1ef3 ph\u00e1t sinh. Ph\u1ea3n \u00e1nh s\u1ed1 thu nh\u1eadp b\u00e1n TSC\u0110, ghi:<\/span><\/p>\n

N\u1ee3 TK 111, 112, 131,…
\n<\/span>\u00a0 \u00a0 \u00a0 C\u00f3 TK 711 – Thu nh\u1eadp kh\u00e1c (gi\u00e1 b\u00e1n TSC\u0110)
\n<\/span>\u00a0 \u00a0 \u00a0 C\u00f3 TK 3331 – Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p (n\u1ebfu c\u00f3).<\/span><\/span><\/p>\n

\u0110\u1ed3ng th\u1eddi, ghi gi\u1ea3m TSC\u0110 (nh\u01b0 \u0111i\u1ec3m c n\u00eau tr\u00ean)<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p gi\u00e1 b\u00e1n v\u00e0 thu\u00ea l\u1ea1i TSC\u0110 th\u1ea5p h\u01a1n gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd nh\u01b0ng m\u1ee9c gi\u00e1 thu\u00ea th\u1ea5p h\u01a1n gi\u00e1 thu\u00ea th\u1ecb tr\u01b0\u1eddng th\u00ec kho\u1ea3n l\u1ed7 n\u00e0y kh\u00f4ng \u0111\u01b0\u1ee3c ghi nh\u1eadn ngay m\u00e0 ph\u1ea3i ph\u00e2n b\u1ed5 d\u1ea7n ph\u00f9 h\u1ee3p v\u1edbi kho\u1ea3n thanh to\u00e1n ti\u1ec1n thu\u00ea trong th\u1eddi gian thu\u00ea t\u00e0i s\u1ea3n. C\u0103n c\u1ee9 v\u00e0o Ho\u00e1 \u0111\u01a1n GTGT v\u00e0 c\u00e1c ch\u1ee9ng t\u1eeb li\u00ean quan \u0111\u1ebfn vi\u1ec7c b\u00e1n TSC\u0110, ph\u1ea3n \u00e1nh thu nh\u1eadp b\u00e1n TSC\u0110, ghi:<\/span><\/p>\n

N\u1ee3 TK 111, 112,…
\n<\/span>\u00a0 \u00a0 \u00a0 C\u00f3 TK 711 – Thu nh\u1eadp kh\u00e1c (gi\u00e1 b\u00e1n TSC\u0110)
\n<\/span>\u00a0 \u00a0 \u00a0 C\u00f3 TK 3331 – Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p.<\/span><\/span><\/p>\n

– \u0110\u1ed3ng th\u1eddi, ghi gi\u1ea3m TSC\u0110 nh\u01b0 sau:<\/span><\/p>\n

N\u1ee3 TK 811 – Chi ph\u00ed kh\u00e1c
\n<\/span>N\u1ee3 TK 242 – Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc
\n<\/span>N\u1ee3 TK 214 – Hao m\u00f2n TSC\u0110 (n\u1ebfu c\u00f3)
\n<\/span>\u00a0 \u00a0 \u00a0 C\u00f3 TK 211 – TSC\u0110 h\u1eefu h\u00ecnh (nguy\u00ean gi\u00e1 TSC\u0110).<\/span><\/span><\/p>\n

– \u0110\u1ecbnh k\u1ef3, ph\u00e2n b\u1ed5 s\u1ed7 l\u1ed7 v\u1ec1 giao d\u1ecbch b\u00e1n v\u00e0 thu\u00ea l\u1ea1i TSC\u0110 l\u00e0 thu\u00ea ho\u1ea1t \u0111\u1ed9ng (ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 b\u00e1n nh\u1ecf h\u01a1n gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd) v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh trong k\u1ef3 ph\u00f9 h\u1ee3p v\u1edbi kho\u1ea3n thanh to\u00e1n ti\u1ec1n thu\u00ea trong su\u1ed1t th\u1eddi gian m\u00e0 t\u00e0i s\u1ea3n \u0111\u00f3 d\u1ef1 ki\u1ebfn s\u1eed d\u1ee5ng, ghi:<\/span><\/p>\n

N\u1ee3 TK 623, 627, 641, 642
\n<\/span>\u00a0 \u00a0 \u00a0 C\u00f3 TK 242 \u2013 Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc.<\/span><\/span><\/p>\n

– N\u1ebfu gi\u00e1 b\u00e1n v\u00e0 thu\u00ea l\u1ea1i t\u00e0i s\u1ea3n cao h\u01a1n gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd th\u00ec kho\u1ea3n ch\u00eanh l\u1ec7ch cao h\u01a1n gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd kh\u00f4ng \u0111\u01b0\u1ee3c ghi nh\u1eadn ngay l\u00e0 m\u1ed9t kho\u1ea3n l\u00e3i trong k\u1ef3 m\u00e0 \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 d\u1ea7n trong su\u1ed1t th\u1eddi gian m\u00e0 t\u00e0i s\u1ea3n \u0111\u00f3 \u0111\u01b0\u1ee3c d\u1ef1 ki\u1ebfn s\u1eed d\u1ee5ng, c\u00f2n s\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd v\u00e0 gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i \u0111\u01b0\u1ee3c ghi nh\u1eadn ngay l\u00e0 m\u1ed9t kho\u1ea3n l\u00e3i trong k\u1ef3.<\/span><\/p>\n

+ C\u0103n c\u1ee9 v\u00e0o Ho\u00e1 \u0111\u01a1n GTGT b\u00e1n TSC\u0110, ghi:<\/span><\/p>\n

N\u1ee3 TK 111, 112, 131,…
\n<\/span>\u00a0 \u00a0 \u00a0 C\u00f3 TK 711 – Thu nh\u1eadp kh\u00e1c (t\u00ednh b\u1eb1ng gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a TSC\u0110)
\n<\/span>\u00a0 \u00a0 \u00a0 C\u00f3 TK 3387- Doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n (ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 b\u00e1n cao\u00a0<\/span>h\u01a1n gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a TSC\u0110)
\n<\/span>\u00a0 \u00a0 \u00a0 C\u00f3 TK 3331 – Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p (n\u1ebfu c\u00f3).<\/span><\/span><\/p>\n

\u0110\u1ed3ng th\u1eddi, ghi gi\u1ea3m gi\u00e1 tr\u1ecb TSC\u0110 b\u00e1n v\u00e0 thu\u00ea l\u1ea1i (nh\u01b0 \u0111i\u1ec3m c n\u00eau tr\u00ean)<\/span><\/p>\n

+ \u0110\u1ecbnh k\u1ef3, ph\u00e2n b\u1ed5 ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 b\u00e1n cao h\u01a1n gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a TSC\u0110 b\u00e1n v\u00e0 thu\u00ea l\u1ea1i ghi gi\u1ea3m chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh trong k\u1ef3 ph\u00f9 h\u1ee3p v\u1edbi kho\u1ea3n thanh to\u00e1n ti\u1ec1n thu\u00ea trong su\u1ed1t th\u1eddi gian m\u00e0 t\u00e0i s\u1ea3n \u0111\u00f3 d\u1ef1 ki\u1ebfn s\u1eed d\u1ee5ng, ghi:<\/span><\/p>\n

N\u1ee3 TK 3387 – Doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n
\n<\/span>\u00a0 \u00a0 \u00a0 C\u00f3 TK\u00a0 623, 627, 641, 642.<\/span><\/span><\/p>\n

\u0111) Khi h\u1ebft th\u1eddi h\u1ea1n b\u1ea3o h\u00e0nh c\u00f4ng tr\u00ecnh x\u00e2y l\u1eafp, n\u1ebfu c\u00f4ng tr\u00ecnh kh\u00f4ng ph\u1ea3i b\u1ea3o h\u00e0nh ho\u1eb7c s\u1ed1 d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 v\u1ec1 b\u1ea3o h\u00e0nh c\u00f4ng tr\u00ecnh x\u00e2y l\u1eafp l\u1edbn h\u01a1n chi ph\u00ed th\u1ef1c t\u1ebf ph\u00e1t sinh th\u00ec s\u1ed1 d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 v\u1ec1 b\u1ea3o h\u00e0nh c\u00f4ng tr\u00ecnh x\u00e2y l\u1eafp kh\u00f4ng s\u1eed d\u1ee5ng h\u1ebft ph\u1ea3i ho\u00e0n nh\u1eadp, ghi:<\/span><\/p>\n

N\u1ee3 TK 352 – D\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3
\n<\/span>\u00a0 \u00a0 \u00a0 C\u00f3 TK 711 – Thu nh\u1eadp kh\u00e1c.<\/span><\/span><\/p>\n

e) Ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n thu ti\u1ec1n ph\u1ea1t<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p c\u00e1c kho\u1ea3n ti\u1ec1n ph\u1ea1t \u0111\u01b0\u1ee3c ghi gi\u1ea3m gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n, ghi:<\/span><\/p>\n

N\u1ee3 TK li\u00ean quan
\n<\/span>\u00a0 \u00a0 \u00a0 C\u00f3 TK 151, 153, 154, 156, 241, 211\u2026<\/span><\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p c\u00e1c kho\u1ea3n ti\u1ec1n ph\u1ea1t \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o thu nh\u1eadp kh\u00e1c, ghi:<\/span><\/p>\n

N\u1ee3 TK li\u00ean quan
\n<\/span>\u00a0 \u00a0 \u00a0 C\u00f3 TK 711 – thu nh\u1eadp kh\u00e1c.<\/span><\/span><\/p>\n

g) Ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n \u0111\u01b0\u1ee3c b\u00ean th\u1ee9 ba b\u1ed3i th\u01b0\u1eddng (nh\u01b0 ti\u1ec1n b\u1ea3o hi\u1ec3m \u0111\u01b0\u1ee3c b\u1ed3i th\u01b0\u1eddng, ti\u1ec1n \u0111\u1ec1n b\u00f9 di d\u1eddi c\u01a1 s\u1edf kinh doanh…), ghi:<\/span><\/p>\n

N\u1ee3 TK 111, 112,…
\n<\/span>\u00a0 \u00a0 \u00a0 C\u00f3 TK 711 – Thu nh\u1eadp kh\u00e1c.<\/span><\/span><\/p>\n

– C\u00e1c kho\u1ea3n chi ph\u00ed li\u00ean quan \u0111\u1ebfn x\u1eed l\u00fd c\u00e1c thi\u1ec7t h\u1ea1i \u0111\u1ed1i v\u1edbi nh\u1eefng tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 mua b\u1ea3o hi\u1ec3m, ghi:<\/span><\/p>\n

N\u1ee3 TK 811 – Chi ph\u00ed kh\u00e1c
\n<\/span>N\u1ee3 TK 133 – Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (n\u1ebfu c\u00f3)
\n<\/span>\u00a0 \u00a0 \u00a0 C\u00f3 TK 111, 112, 152,…<\/span><\/span><\/p>\n

h) H\u1ea1ch to\u00e1n c\u00e1c kho\u1ea3n ph\u1ea3i thu kh\u00f3 \u0111\u00f2i \u0111\u00e3 x\u1eed l\u00fd x\u00f3a s\u1ed5, nay thu l\u1ea1i \u0111\u01b0\u1ee3c ti\u1ec1n:<\/span><\/p>\n

– N\u1ebfu c\u00f3 kho\u1ea3n n\u1ee3 ph\u1ea3i thu kh\u00f3 \u0111\u00f2i th\u1ef1c s\u1ef1 kh\u00f4ng th\u1ec3 thu n\u1ee3 \u0111\u01b0\u1ee3c ph\u1ea3i x\u1eed l\u00fd xo\u00e1 s\u1ed5, c\u0103n c\u1ee9 v\u00e0o bi\u00ean b\u1ea3n x\u1eed l\u00fd xo\u00e1 n\u1ee3, ghi:<\/span><\/p>\n

N\u1ee3 TK 229 – D\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t t\u00e0i s\u1ea3n (2293) (n\u1ebfu \u0111\u00e3 l\u1eadp d\u1ef1 ph\u00f2ng)
\n<\/span>N\u1ee3 TK 642 – Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p (n\u1ebfu ch\u01b0a l\u1eadp d\u1ef1 ph\u00f2ng)
\n<\/span>\u00a0 \u00a0 \u00a0 C\u00f3 TK 131 – Ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng.<\/span><\/span><\/p>\n

– Khi truy thu \u0111\u01b0\u1ee3c kho\u1ea3n n\u1ee3 kh\u00f3 \u0111\u00f2i \u0111\u00e3 x\u1eed l\u00fd xo\u00e1 s\u1ed5, ghi:<\/span><\/p>\n

N\u1ee3 TK 111, 112,…
\n<\/span>\u00a0 \u00a0 \u00a0 C\u00f3 TK 711 – Thu nh\u1eadp kh\u00e1c.<\/span><\/span><\/p>\n

i) C\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c ch\u1ee7 n\u1ee3, quy\u1ebft \u0111\u1ecbnh xo\u00e1 v\u00e0 t\u00ednh v\u00e0o thu nh\u1eadp kh\u00e1c, ghi:<\/span><\/p>\n

N\u1ee3 TK 331 – Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n
\n<\/span>N\u1ee3 TK 338 – Ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c
\n<\/span>\u00a0 \u00a0 \u00a0 C\u00f3 TK 711 – Thu nh\u1eadp kh\u00e1c.<\/span><\/span><\/p>\n

k) K\u1ebf to\u00e1n c\u00e1c kho\u1ea3n thu\u1ebf ph\u1ea3i n\u1ed9p khi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 nh\u01b0ng sau \u0111\u00f3 \u0111\u01b0\u1ee3c ho\u00e0n, \u0111\u01b0\u1ee3c gi\u1ea3m:<\/span><\/p>\n

– Khi nh\u1eadn \u0111\u01b0\u1ee3c quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n v\u1ec1 s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n, \u0111\u01b0\u1ee3c gi\u1ea3m, ghi:<\/span><\/p>\n

N\u1ee3 TK 3331, 3332, 3333, 33381
\n<\/span>\u00a0 \u00a0 \u00a0 C\u00f3 TK 711 – Thu nh\u1eadp kh\u00e1c.<\/span><\/span><\/p>\n

– Khi NSNN tr\u1ea3 l\u1ea1i b\u1eb1ng ti\u1ec1n, ghi:<\/span><\/p>\n

N\u1ee3 TK 111, 112
\n<\/span>\u00a0 \u00a0 \u00a0 C\u00f3 TK 3331, 3332, 3333, 33381.<\/span><\/span><\/p>\n

l) Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111\u01b0\u1ee3c t\u00e0i tr\u1ee3, bi\u1ebfu, t\u1eb7ng v\u1eadt t\u01b0, h\u00e0ng ho\u00e1, TSC\u0110 … ghi:<\/span><\/p>\n

N\u1ee3 TK 152, 156, 211,…
\n<\/span>\u00a0 \u00a0 \u00a0 C\u00f3 TK 711 – Thu nh\u1eadp kh\u00e1c.<\/span><\/span><\/p>\n

m) Tr\u01b0\u1eddng h\u1ee3p chuy\u1ec3n \u0111\u1ed5i h\u00ecnh th\u1ee9c s\u1edf h\u1eefu doanh nghi\u1ec7p (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p chuy\u1ec3n \u0111\u1ed5i doanh nghi\u1ec7p c\u00f3 100% v\u1ed1n nh\u00e0 n\u01b0\u1edbc th\u00e0nh c\u00f4ng ty c\u1ed5 ph\u1ea7n), n\u1ebfu \u0111\u01b0\u1ee3c ph\u00e9p ti\u1ebfn h\u00e0nh x\u00e1c \u0111\u1ecbnh l\u1ea1i gi\u00e1 tr\u1ecb doanh nghi\u1ec7p t\u1ea1i th\u1eddi \u0111i\u1ec3m chuy\u1ec3n \u0111\u1ed5i, \u0111\u1ed1i v\u1edbi c\u00e1c t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 t\u0103ng, ghi:<\/span><\/p>\n

N\u1ee3 TK li\u00ean quan
\n<\/span>\u00a0 \u00a0 \u00a0 C\u00f3 TK 711 – Thu nh\u1eadp kh\u00e1c.<\/span><\/span><\/p>\n

n) Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 ho\u1ea1t \u0111\u1ed9ng th\u01b0\u01a1ng m\u1ea1i \u0111\u01b0\u1ee3c nh\u1eadn h\u00e0ng ho\u00e1 (kh\u00f4ng ph\u1ea3i tr\u1ea3 ti\u1ec1n) t\u1eeb nh\u00e0 s\u1ea3n xu\u1ea5t, nh\u00e0 ph\u00e2n ph\u1ed1i \u0111\u1ec3 qu\u1ea3ng c\u00e1o, khuy\u1ebfn m\u1ea1i cho kh\u00e1ch h\u00e0ng mua h\u00e0ng c\u1ee7a nh\u00e0 s\u1ea3n xu\u1ea5t, nh\u00e0 ph\u00e2n ph\u1ed1i. Khi h\u1ebft ch\u01b0\u01a1ng tr\u00ecnh khuy\u1ebfn m\u1ea1i, n\u1ebfu kh\u00f4ng ph\u1ea3i tr\u1ea3 l\u1ea1i nh\u00e0 s\u1ea3n xu\u1ea5t s\u1ed1 h\u00e0ng khuy\u1ebfn m\u1ea1i ch\u01b0a s\u1eed d\u1ee5ng h\u1ebft, k\u1ebf to\u00e1n ghi nh\u1eadn thu nh\u1eadp kh\u00e1c l\u00e0 gi\u00e1 tr\u1ecb s\u1ed1 h\u00e0ng khuy\u1ebfn m\u1ea1i kh\u00f4ng ph\u1ea3i tr\u1ea3 l\u1ea1i, ghi:<\/span><\/p>\n

N\u1ee3 TK 156- H\u00e0ng ho\u00e1 (gi\u00e1 tr\u1ecb t\u01b0\u01a1ng \u0111\u01b0\u01a1ng c\u1ee7a s\u1ea3n ph\u1ea9m c\u00f9ng lo\u1ea1i)
\n<\/span>\u00a0 \u00a0 \u00a0 C\u00f3 TK 711 – Thu nh\u1eadp kh\u00e1c.<\/span><\/span><\/p>\n

o) Cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n, t\u00ednh v\u00e0 ph\u1ea3n \u00e1nh s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp c\u1ee7a s\u1ed1 thu nh\u1eadp kh\u00e1c, ghi:<\/span><\/p>\n

N\u1ee3 TK 711- Thu nh\u1eadp kh\u00e1c
\n<\/span>\u00a0 \u00a0 \u00a0 C\u00f3 TK 3331- Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p.\u00a0<\/span><\/span><\/p>\n

p) Cu\u1ed1i k\u1ef3, k\u1ebft chuy\u1ec3n c\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00e1c ph\u00e1t sinh trong k\u1ef3 v\u00e0o t\u00e0i kho\u1ea3n 911 “X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh”, ghi:<\/span><\/p>\n

N\u1ee3 TK 711 – Thu nh\u1eadp kh\u00e1c
\n<\/span>\u00a0 \u00a0 \u00a0 C\u00f3 TK 911 – X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh.<\/span><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

Theo \u0110i\u1ec1u 93 Th\u00f4ng t\u01b0 200\/2014\/TT-BTC\u00a0h\u01b0\u1edbng d\u1eabn c\u00e1ch h\u1ea1ch to\u00e1n\u00a0thu nh\u1eadp kh\u00e1c – TK 711. K\u1ebf to\u00e1n Centax xin \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y nh\u01b0 sau: 1. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00e1c ngo\u00e0i ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a doanh nghi\u1ec7p. 2. K\u1ebft c\u1ea5u v\u00e0..<\/p>\n","protected":false},"author":7,"featured_media":4031,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[404],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/3871"}],"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=3871"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/3871\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/4031"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=3871"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=3871"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}