{"id":3902,"date":"2015-07-25T06:28:17","date_gmt":"2015-07-25T06:28:17","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=3902"},"modified":"2015-07-30T03:55:32","modified_gmt":"2015-07-30T03:55:32","slug":"cach-hach-toan-chi-phi-thue-tndn-tk-821","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=3902","title":{"rendered":"C\u00e1ch h\u1ea1ch to\u00e1n Chi ph\u00ed thu\u1ebf TNDN – TK 821"},"content":{"rendered":"

\"C\u00e1chTheo c\u0103n c\u1ee9 \u0110i\u1ec1u 95 Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a><\/strong> c\u00f3 h\u01b0\u1edbng d\u1eabn C\u00e1ch h\u1ea1ch to\u00e1n Chi ph\u00ed thu\u1ebf TNDN – TK 821<\/strong>. \u0110\u00e0o t\u1ea1o K\u1ebf to\u00e1n Centax<\/a><\/strong> xin\u00a0\u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y nh\u01b0 sau:<\/span><\/h2>\n

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

a) Nguy\u00ean t\u1eafc chung<\/span><\/p>\n

T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u1ee7a doanh nghi\u1ec7p bao g\u1ed3m chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p hi\u1ec7n h\u00e0nh v\u00e0 chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ho\u00e3n l\u1ea1i ph\u00e1t sinh trong n\u0103m l\u00e0m c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh sau thu\u1ebf c\u1ee7a doanh nghi\u1ec7p trong n\u0103m t\u00e0i ch\u00ednh hi\u1ec7n h\u00e0nh.<\/span><\/p>\n

2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a t\u00e0i kho\u1ea3n 821 – Chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/span><\/strong><\/span><\/h2>\n

a) K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh chung<\/span><\/strong><\/p>\n

B\u00ean N\u1ee3: <\/span>
\n– Chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p hi\u1ec7n h\u00e0nh ph\u00e1t sinh trong n\u0103m;<\/span>
\n– Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p hi\u1ec7n h\u00e0nh c\u1ee7a c\u00e1c n\u0103m tr\u01b0\u1edbc ph\u1ea3i n\u1ed9p b\u1ed5 sung do ph\u00e1t hi\u1ec7n sai s\u00f3t kh\u00f4ng tr\u1ecdng y\u1ebfu c\u1ee7a c\u00e1c n\u0103m tr\u01b0\u1edbc \u0111\u01b0\u1ee3c ghi t\u0103ng chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p hi\u1ec7n h\u00e0nh c\u1ee7a n\u0103m hi\u1ec7n t\u1ea1i;<\/span>
\n– Chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ho\u00e3n l\u1ea1i ph\u00e1t sinh trong n\u0103m t\u1eeb vi\u1ec7c ghi nh\u1eadn thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i ph\u1ea3i tr\u1ea3 (l\u00e0 s\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i ph\u1ea3i tr\u1ea3 ph\u00e1t sinh trong n\u0103m l\u1edbn h\u01a1n thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i ph\u1ea3i tr\u1ea3 \u0111\u01b0\u1ee3c ho\u00e0n nh\u1eadp trong n\u0103m);<\/span>
\n– Ghi nh\u1eadn chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ho\u00e3n l\u1ea1i (s\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa t\u00e0i s\u1ea3n thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i \u0111\u01b0\u1ee3c ho\u00e0n nh\u1eadp trong n\u0103m l\u1edbn h\u01a1n t\u00e0i s\u1ea3n thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i ph\u00e1t sinh trong n\u0103m);<\/span>
\n– K\u1ebft chuy\u1ec3n ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 ph\u00e1t sinh b\u00ean C\u00f3 TK 8212 – \u201cChi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ho\u00e3n l\u1ea1i\u201d l\u1edbn h\u01a1n s\u1ed1 ph\u00e1t sinh b\u00ean N\u1ee3 TK 8212 – \u201cChi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ho\u00e3n l\u1ea1i\u201d ph\u00e1t sinh trong k\u1ef3 v\u00e0o b\u00ean C\u00f3 t\u00e0i kho\u1ea3n 911 – \u201cX\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh\u201d.<\/span><\/p>\n

B\u00ean C\u00f3: <\/span>
\n– S\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p hi\u1ec7n h\u00e0nh th\u1ef1c t\u1ebf ph\u1ea3i n\u1ed9p trong n\u0103m nh\u1ecf h\u01a1n s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p hi\u1ec7n h\u00e0nh t\u1ea1m ph\u1ea3i n\u1ed9p \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb v\u00e0o chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p hi\u1ec7n h\u00e0nh \u0111\u00e3 ghi nh\u1eadn trong n\u0103m;<\/span>
\n– S\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p \u0111\u01b0\u1ee3c ghi gi\u1ea3m do ph\u00e1t hi\u1ec7n sai s\u00f3t kh\u00f4ng tr\u1ecdng y\u1ebfu c\u1ee7a c\u00e1c n\u0103m tr\u01b0\u1edbc \u0111\u01b0\u1ee3c ghi gi\u1ea3m chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p hi\u1ec7n h\u00e0nh trong n\u0103m hi\u1ec7n t\u1ea1i;<\/span>
\n– Ghi gi\u1ea3m chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ho\u00e3n l\u1ea1i v\u00e0 ghi nh\u1eadn t\u00e0i s\u1ea3n thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i (s\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa t\u00e0i s\u1ea3n thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i ph\u00e1t sinh trong n\u0103m l\u1edbn h\u01a1n t\u00e0i s\u1ea3n thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i \u0111\u01b0\u1ee3c ho\u00e0n nh\u1eadp trong n\u0103m);<\/span>
\n– Ghi gi\u1ea3m chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ho\u00e3n l\u1ea1i (s\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i ph\u1ea3i tr\u1ea3 \u0111\u01b0\u1ee3c ho\u00e0n nh\u1eadp trong n\u0103m l\u1edbn h\u01a1n thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i ph\u1ea3i tr\u1ea3 ph\u00e1t sinh trong n\u0103m);<\/span>
\n– K\u1ebft chuy\u1ec3n s\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p hi\u1ec7n h\u00e0nh ph\u00e1t sinh trong n\u0103m l\u1edbn h\u01a1n kho\u1ea3n \u0111\u01b0\u1ee3c ghi gi\u1ea3m chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p hi\u1ec7n h\u00e0nh trong n\u0103m v\u00e0o t\u00e0i kho\u1ea3n 911 – \u201cX\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh\u201d;<\/span>
\n– K\u1ebft chuy\u1ec3n s\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 ph\u00e1t sinh b\u00ean N\u1ee3 TK 8212 l\u1edbn h\u01a1n s\u1ed1 ph\u00e1t sinh b\u00ean C\u00f3 TK 8212 – \u201cChi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ho\u00e3n l\u1ea1i\u201d ph\u00e1t sinh trong k\u1ef3 v\u00e0o b\u00ean N\u1ee3 t\u00e0i kho\u1ea3n 911 – \u201cX\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh\u201d.<\/span><\/p>\n

T\u00e0i kho\u1ea3n 821 – \u201cChi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p\u201d kh\u00f4ng c\u00f3 s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3.<\/span><\/p>\n

T\u00e0i kho\u1ea3n 821- Chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u00f3 2 t\u00e0i kho\u1ea3n c\u1ea5p 2:<\/span><\/p>\n

– T\u00e0i kho\u1ea3n 8211 – Chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p hi\u1ec7n h\u00e0nh;<\/span>
\n – T\u00e0i kho\u1ea3n 8212 – Chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ho\u00e3n l\u1ea1i.<\/span><\/p>\n

b) K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a t\u00e0i kho\u1ea3n 8211 – Chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p hi\u1ec7n h\u00e0nh<\/span><\/strong><\/p>\n

B\u00ean N\u1ee3: <\/span>
\n– Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p t\u00ednh v\u00e0o chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p hi\u1ec7n h\u00e0nh ph\u00e1t sinh trong n\u0103m;<\/span><\/p>\n

– Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u1ee7a c\u00e1c n\u0103m tr\u01b0\u1edbc ph\u1ea3i n\u1ed9p b\u1ed5 sung do ph\u00e1t hi\u1ec7n sai s\u00f3t kh\u00f4ng tr\u1ecdng y\u1ebfu c\u1ee7a c\u00e1c n\u0103m tr\u01b0\u1edbc \u0111\u01b0\u1ee3c ghi t\u0103ng chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p hi\u1ec7n h\u00e0nh c\u1ee7a n\u0103m hi\u1ec7n t\u1ea1i.<\/span><\/p>\n

B\u00ean C\u00f3: <\/span>
\n– S\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p hi\u1ec7n h\u00e0nh th\u1ef1c t\u1ebf ph\u1ea3i n\u1ed9p trong n\u0103m nh\u1ecf h\u01a1n s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1ea1m ph\u1ea3i n\u1ed9p \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb v\u00e0o chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p hi\u1ec7n h\u00e0nh \u0111\u00e3 ghi nh\u1eadn trong n\u0103m;<\/span>
\n– S\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p \u0111\u01b0\u1ee3c ghi gi\u1ea3m do ph\u00e1t hi\u1ec7n sai s\u00f3t kh\u00f4ng tr\u1ecdng y\u1ebfu c\u1ee7a c\u00e1c n\u0103m tr\u01b0\u1edbc \u0111\u01b0\u1ee3c ghi gi\u1ea3m chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p hi\u1ec7n h\u00e0nh trong n\u0103m hi\u1ec7n t\u1ea1i;<\/span>
\n– K\u1ebft chuy\u1ec3n chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p hi\u1ec7n h\u00e0nh v\u00e0o b\u00ean N\u1ee3 t\u00e0i kho\u1ea3n 911 – \u201cX\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh\u201d.<\/span><\/p>\n

T\u00e0i kho\u1ea3n 8211 – \u201cChi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p hi\u1ec7n h\u00e0nh\u201d kh\u00f4ng c\u00f3 s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3.<\/span><\/p>\n

c) K\u1ebft c\u1ea7u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a t\u00e0i kho\u1ea3n 8211 – Chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ho\u00e3n l\u1ea1i<\/span><\/strong><\/p>\n

B\u00ean N\u1ee3: <\/span>
\n– Chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ho\u00e3n l\u1ea1i ph\u00e1t sinh trong n\u0103m t\u1eeb vi\u1ec7c ghi nh\u1eadn thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i ph\u1ea3i tr\u1ea3 (l\u00e0 s\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i ph\u1ea3i tr\u1ea3 ph\u00e1t sinh trong n\u0103m l\u1edbn h\u01a1n thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i ph\u1ea3i tr\u1ea3 \u0111\u01b0\u1ee3c ho\u00e0n nh\u1eadp trong n\u0103m);<\/span>
\n– S\u1ed1 ho\u00e0n nh\u1eadp t\u00e0i s\u1ea3n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ho\u00e3n l\u1ea1i \u0111\u00e3 ghi nh\u1eadn t\u1eeb c\u00e1c n\u0103m tr\u01b0\u1edbc (l\u00e0 s\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa t\u00e0i s\u1ea3n thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i \u0111\u01b0\u1ee3c ho\u00e0n nh\u1eadp trong n\u0103m l\u1edbn h\u01a1n t\u00e0i s\u1ea3n thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i ph\u00e1t sinh trong n\u0103m);<\/span>
\n– K\u1ebft chuy\u1ec3n ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 ph\u00e1t sinh b\u00ean C\u00f3 TK 8212 – \u201cChi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ho\u00e3n l\u1ea1i\u201d l\u1edbn h\u01a1n s\u1ed1 ph\u00e1t sinh b\u00ean N\u1ee3 TK 8212 – \u201cChi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ho\u00e3n l\u1ea1i\u201d ph\u00e1t sinh trong k\u1ef3 v\u00e0o b\u00ean C\u00f3 t\u00e0i kho\u1ea3n 911 \u2013 \u201cX\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh\u201d.<\/span>
\nB\u00ean C\u00f3: <\/span>
\n– Ghi gi\u1ea3m chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ho\u00e3n l\u1ea1i (s\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa t\u00e0i s\u1ea3n thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i ph\u00e1t sinh trong n\u0103m l\u1edbn h\u01a1n t\u00e0i s\u1ea3n thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i \u0111\u01b0\u1ee3c ho\u00e0n nh\u1eadp trong n\u0103m);<\/span>
\n– Ghi gi\u1ea3m chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ho\u00e3n l\u1ea1i (s\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i ph\u1ea3i tr\u1ea3 \u0111\u01b0\u1ee3c ho\u00e0n nh\u1eadp trong n\u0103m l\u1edbn h\u01a1n thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i ph\u1ea3i tr\u1ea3 ph\u00e1t sinh trong n\u0103m);<\/span>
\n– K\u1ebft chuy\u1ec3n ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 ph\u00e1t sinh b\u00ean C\u00f3 TK 8212 – \u201cChi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ho\u00e3n l\u1ea1i\u201d nh\u1ecf h\u01a1n s\u1ed1 ph\u00e1t sinh b\u00ean N\u1ee3 TK 8212 – \u201cChi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ho\u00e3n l\u1ea1i\u201d ph\u00e1t sinh trong k\u1ef3 v\u00e0o b\u00ean N\u1ee3 t\u00e0i kho\u1ea3n 911 \u2013 \u201cX\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh\u201d.<\/span><\/p>\n

T\u00e0i kho\u1ea3n 8212 – \u201cChi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ho\u00e3n l\u1ea1i\u201d kh\u00f4ng c\u00f3 s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3.<\/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<\/span><\/strong><\/span><\/h2>\n

a) Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p hi\u1ec7n h\u00e0nh<\/span><\/strong><\/p>\n

– H\u00e0ng qu\u00fd, khi x\u00e1c \u0111\u1ecbnh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1ea1m ph\u1ea3i n\u1ed9p theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p hi\u1ec7n h\u00e0nh t\u1ea1m ph\u1ea3i n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc v\u00e0o chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p hi\u1ec7n h\u00e0nh, ghi:<\/span>
\n N\u1ee3 TK 8211- Chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p hi\u1ec7n h\u00e0nh<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 3334 – Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/span><\/p>\n

Khi n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p v\u00e0o NSNN, ghi:<\/span>
\n N\u1ee3 TK 3334 – Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 111, 112,\u2026<\/span><\/p>\n

– Cu\u1ed1i n\u0103m t\u00e0i ch\u00ednh, c\u0103n c\u1ee9 v\u00e0o s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p th\u1ef1c t\u1ebf ph\u1ea3i n\u1ed9p theo t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf ho\u1eb7c s\u1ed1 thu\u1ebf do c\u01a1 quan thu\u1ebf th\u00f4ng b\u00e1o ph\u1ea3i n\u1ed9p:<\/span><\/p>\n

+ N\u1ebfu s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p th\u1ef1c t\u1ebf ph\u1ea3i n\u1ed9p trong n\u0103m l\u1edbn h\u01a1n s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1ea1m ph\u1ea3i n\u1ed9p, k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh b\u1ed5 sung s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p hi\u1ec7n h\u00e0nh c\u00f2n ph\u1ea3i n\u1ed9p, ghi:<\/span>
\nN\u1ee3 TK 8211- Chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p hi\u1ec7n h\u00e0nh<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 3334 – Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/span><\/p>\n

+ N\u1ebfu s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p th\u1ef1c t\u1ebf ph\u1ea3i n\u1ed9p trong n\u0103m nh\u1ecf h\u01a1n s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1ea1m ph\u1ea3i n\u1ed9p, k\u1ebf to\u00e1n ghi gi\u1ea3m chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p hi\u1ec7n h\u00e0nh, ghi:<\/span>
\nN\u1ee3 TK 3334 – Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 8211- Chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p hi\u1ec7n h\u00e0nh.<\/span>
\n– Tr\u01b0\u1eddng h\u1ee3p ph\u00e1t hi\u1ec7n sai s\u00f3t kh\u00f4ng tr\u1ecdng y\u1ebfu c\u1ee7a c\u00e1c n\u0103m tr\u01b0\u1edbc li\u00ean quan \u0111\u1ebfn thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p c\u1ee7a c\u00e1c n\u0103m tr\u01b0\u1edbc, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n t\u0103ng (ho\u1eb7c gi\u1ea3m) s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p c\u1ee7a c\u00e1c n\u0103m tr\u01b0\u1edbc v\u00e0o chi ph\u00ed thu\u1ebf thu nh\u1eadp hi\u1ec7n h\u00e0nh c\u1ee7a n\u0103m ph\u00e1t hi\u1ec7n sai s\u00f3t.<\/span><\/p>\n

+ Tr\u01b0\u1eddng h\u1ee3p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p hi\u1ec7n h\u00e0nh c\u1ee7a c\u00e1c n\u0103m tr\u01b0\u1edbc ph\u1ea3i n\u1ed9p b\u1ed5 sung do ph\u00e1t hi\u1ec7n sai s\u00f3t kh\u00f4ng tr\u1ecdng y\u1ebfu c\u1ee7a c\u00e1c n\u0103m tr\u01b0\u1edbc \u0111\u01b0\u1ee3c ghi t\u0103ng chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p hi\u1ec7n h\u00e0nh c\u1ee7a n\u0103m hi\u1ec7n t\u1ea1i, ghi:<\/span>
\nN\u1ee3 TK 8211 – Chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p hi\u1ec7n h\u00e0nh<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 3334 – Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/span><\/p>\n

+ Tr\u01b0\u1eddng h\u1ee3p s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p \u0111\u01b0\u1ee3c ghi gi\u1ea3m do ph\u00e1t hi\u1ec7n sai s\u00f3t kh\u00f4ng tr\u1ecdng y\u1ebfu c\u1ee7a c\u00e1c n\u0103m tr\u01b0\u1edbc \u0111\u01b0\u1ee3c ghi gi\u1ea3m chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p hi\u1ec7n h\u00e0nh trong n\u0103m hi\u1ec7n t\u1ea1i, ghi:<\/span>
\nN\u1ee3 TK 3334 – Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 8211 – Chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p hi\u1ec7n h\u00e0nh.<\/span><\/p>\n

– Cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n, k\u1ebft chuy\u1ec3n chi ph\u00ed thu\u1ebf thu nh\u1eadp hi\u1ec7n h\u00e0nh, ghi:<\/span><\/p>\n

+ N\u1ebfu TK 8211 c\u00f3 s\u1ed1 ph\u00e1t sinh N\u1ee3 l\u1edbn h\u01a1n s\u1ed1 ph\u00e1t sinh C\u00f3 th\u00ec s\u1ed1 ch\u00eanh l\u1ec7ch, ghi:<\/span>
\nN\u1ee3 TK 911 – X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 8211- Chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p hi\u1ec7n h\u00e0nh.<\/span><\/p>\n

+ N\u1ebfu TK 8211 c\u00f3 s\u1ed1 ph\u00e1t sinh N\u1ee3 nh\u1ecf h\u01a1n s\u1ed1 ph\u00e1t sinh C\u00f3 th\u00ec s\u1ed1 ch\u00eanh l\u1ec7ch, ghi:<\/span>
\nN\u1ee3 TK 8211- Chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p hi\u1ec7n h\u00e0nh<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 911 – X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh.<\/span><\/p>\n

b) Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ho\u00e3n l\u1ea1i<\/span><\/p>\n

– Chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ho\u00e3n l\u1ea1i ph\u00e1t sinh trong n\u0103m t\u1eeb vi\u1ec7c ghi nh\u1eadn thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i ph\u1ea3i tr\u1ea3 (l\u00e0 s\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i ph\u1ea3i tr\u1ea3 ph\u00e1t sinh trong n\u0103m l\u1edbn h\u01a1n thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i ph\u1ea3i tr\u1ea3 \u0111\u01b0\u1ee3c ho\u00e0n nh\u1eadp trong n\u0103m), ghi:<\/span>
\n N\u1ee3 TK 8212 – Chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ho\u00e3n l\u1ea1i<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 347 – Thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i ph\u1ea3i tr\u1ea3.<\/span><\/p>\n

– Chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ho\u00e3n l\u1ea1i ph\u00e1t sinh trong n\u0103m t\u1eeb vi\u1ec7c ho\u00e0n nh\u1eadp t\u00e0i s\u1ea3n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ho\u00e3n l\u1ea1i \u0111\u00e3 ghi nh\u1eadn t\u1eeb c\u00e1c n\u0103m tr\u01b0\u1edbc (l\u00e0 s\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa t\u00e0i s\u1ea3n thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i \u0111\u01b0\u1ee3c ho\u00e0n nh\u1eadp trong n\u0103m l\u1edbn h\u01a1n t\u00e0i s\u1ea3n thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i ph\u00e1t sinh trong n\u0103m), ghi:<\/span>
\nN\u1ee3 TK 8212 – Chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ho\u00e3n l\u1ea1i<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 243 – T\u00e0i s\u1ea3n thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i.<\/span><\/p>\n

– Ghi gi\u1ea3m chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ho\u00e3n l\u1ea1i (s\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa t\u00e0i s\u1ea3n thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i ph\u00e1t sinh trong n\u0103m l\u1edbn h\u01a1n t\u00e0i s\u1ea3n thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i \u0111\u01b0\u1ee3c ho\u00e0n nh\u1eadp trong n\u0103m), ghi:<\/span>
\nN\u1ee3 TK 243 – T\u00e0i s\u1ea3n thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 8212 – Chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ho\u00e3n l\u1ea1i.<\/span><\/p>\n

– Ghi gi\u1ea3m chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ho\u00e3n l\u1ea1i (s\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i ph\u1ea3i tr\u1ea3 \u0111\u01b0\u1ee3c ho\u00e0n nh\u1eadp trong n\u0103m l\u1edbn h\u01a1n thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i ph\u1ea3i tr\u1ea3 ph\u00e1t sinh trong n\u0103m), ghi:<\/span>
\n N\u1ee3 TK 347 – Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ho\u00e3n l\u1ea1i ph\u1ea3i tr\u1ea3<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 8212 – Chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ho\u00e3n l\u1ea1i.<\/span><\/p>\n

– Cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n, k\u1ebft chuy\u1ec3n s\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 ph\u00e1t sinh b\u00ean N\u1ee3 v\u00e0 s\u1ed1 ph\u00e1t sinh b\u00ean C\u00f3 TK 8212 – Chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ho\u00e3n l\u1ea1i:<\/span><\/p>\n

+ N\u1ebfu TK 8212 c\u00f3 s\u1ed1 ph\u00e1t sinh N\u1ee3 l\u1edbn h\u01a1n s\u1ed1 ph\u00e1t sinh C\u00f3, th\u00ec s\u1ed1 ch\u00eanh l\u1ec7ch ghi:<\/span>
\nN\u1ee3 TK 911 – X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 8212 – Chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ho\u00e3n l\u1ea1i.<\/span><\/p>\n

+ N\u1ebfu TK 8212 c\u00f3 s\u1ed1 ph\u00e1t sinh N\u1ee3 nh\u1ecf h\u01a1n s\u1ed1 ph\u00e1t sinh C\u00f3, th\u00ec s\u1ed1 ch\u00eanh l\u1ec7ch ghi:<\/span>
\nN\u1ee3 TK 8212 – Chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ho\u00e3n l\u1ea1i<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 911 – X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

Theo c\u0103n c\u1ee9 \u0110i\u1ec1u 95 Th\u00f4ng t\u01b0 200\/2014\/TT-BTC c\u00f3 h\u01b0\u1edbng d\u1eabn C\u00e1ch h\u1ea1ch to\u00e1n Chi ph\u00ed thu\u1ebf TNDN – TK 821. \u0110\u00e0o t\u1ea1o K\u1ebf to\u00e1n Centax xin\u00a0\u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y nh\u01b0 sau: 1. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n a) Nguy\u00ean t\u1eafc chung T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u1ee7a..<\/p>\n","protected":false},"author":7,"featured_media":4047,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[408],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/3902"}],"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=3902"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/3902\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/4047"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=3902"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=3902"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}