{"id":3929,"date":"2015-07-25T06:43:05","date_gmt":"2015-07-25T06:43:05","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=3929"},"modified":"2015-07-25T08:08:38","modified_gmt":"2015-07-25T08:08:38","slug":"cach-hach-toan-khoan-phai-tra-cho-nguoi-ban-tk-331","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=3929","title":{"rendered":"C\u00e1ch h\u1ea1ch to\u00e1n kho\u1ea3n ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n – TK 331"},"content":{"rendered":"

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

Theo \u0110i\u1ec1u 51 Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a> h\u01b0\u1edbng d\u1eabn vi\u1ec7c h\u1ea1ch to\u00e1n kho\u1ea3n ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n – TK 331 nh\u01b0 sau:<\/span><\/p>\n

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

a) T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh t\u00ecnh h\u00ecnh thanh to\u00e1n v\u1ec1 c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 c\u1ee7a doanh nghi\u1ec7p cho ng\u01b0\u1eddi b\u00e1n v\u1eadt t\u01b0, h\u00e0ng h\u00f3a, ng\u01b0\u1eddi cung c\u1ea5p d\u1ecbch v\u1ee5, ng\u01b0\u1eddi b\u00e1n TSC\u0110, B\u0110S\u0110T, c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh theo h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf \u0111\u00e3 k\u00fd k\u1ebft. T\u00e0i kho\u1ea3n n\u00e0y c\u0169ng \u0111\u01b0\u1ee3c d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh t\u00ecnh h\u00ecnh thanh to\u00e1n v\u1ec1 c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi nh\u1eadn th\u1ea7u x\u00e2y l\u1eafp ch\u00ednh, ph\u1ee5. Kh\u00f4ng ph\u1ea3n \u00e1nh v\u00e0o t\u00e0i kho\u1ea3n n\u00e0y c\u00e1c nghi\u1ec7p v\u1ee5 mua tr\u1ea3 ti\u1ec1n ngay.<\/span><\/p>\n

b) N\u1ee3 ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n, ng\u01b0\u1eddi cung c\u1ea5p, ng\u01b0\u1eddi nh\u1eadn th\u1ea7u x\u00e2y l\u1eafp c\u1ea7n \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n chi ti\u1ebft cho t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i tr\u1ea3. Trong chi ti\u1ebft t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i tr\u1ea3, t\u00e0i kho\u1ea3n n\u00e0y ph\u1ea3n \u00e1nh c\u1ea3 s\u1ed1 ti\u1ec1n \u0111\u00e3 \u1ee9ng tr\u01b0\u1edbc cho ng\u01b0\u1eddi b\u00e1n, ng\u01b0\u1eddi cung c\u1ea5p, ng\u01b0\u1eddi nh\u1eadn th\u1ea7u x\u00e2y l\u1eafp nh\u01b0ng ch\u01b0a nh\u1eadn \u0111\u01b0\u1ee3c s\u1ea3n ph\u1ea9m, h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5, kh\u1ed1i l\u01b0\u1ee3ng x\u00e2y l\u1eafp ho\u00e0n th\u00e0nh b\u00e0n giao.<\/span><\/p>\n

c) Doanh nghi\u1ec7p ph\u1ea3i theo d\u00f5i chi ti\u1ebft c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n theo t\u1eebng lo\u1ea1i nguy\u00ean t\u1ec7. \u0110\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 b\u1eb1ng ngo\u1ea1i t\u1ec7 th\u00ec th\u1ef1c hi\u1ec7n theo nguy\u00ean t\u1eafc:<\/span><\/p>\n

– Khi ph\u00e1t sinh c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n (b\u00ean c\u00f3 t\u00e0i kho\u1ea3n 331) b\u1eb1ng ngo\u1ea1i t\u1ec7, k\u1ebf to\u00e1n ph\u1ea3i quy \u0111\u1ed5i ra \u0110\u1ed3ng Vi\u1ec7t nam theo t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh (l\u00e0 t\u1ef7 gi\u00e1 b\u00e1n c\u1ee7a ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i n\u01a1i th\u01b0\u1eddng xuy\u00ean c\u00f3 giao d\u1ecbch). Ri\u00eang tr\u01b0\u1eddng h\u1ee3p \u1ee9ng tr\u01b0\u1edbc cho nh\u00e0 th\u1ea7u ho\u1eb7c ng\u01b0\u1eddi b\u00e1n, khi \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ghi nh\u1eadn t\u00e0i s\u1ea3n ho\u1eb7c chi ph\u00ed th\u00ec b\u00ean C\u00f3 t\u00e0i kho\u1ea3n 331 \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 ghi s\u1ed5 th\u1ef1c t\u1ebf \u0111\u00edch danh \u0111\u1ed1i v\u1edbi s\u1ed1 ti\u1ec1n \u0111\u00e3 \u1ee9ng tr\u01b0\u1edbc.<\/span><\/p>\n

– Khi thanh to\u00e1n n\u1ee3 ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n (b\u00ean N\u1ee3 t\u00e0i kho\u1ea3n 331) b\u1eb1ng ngo\u1ea1i t\u1ec7, k\u1ebf to\u00e1n ph\u1ea3i quy \u0111\u1ed5i ra \u0111\u1ed3ng Vi\u1ec7t Nam theo t\u1ef7 gi\u00e1 ghi s\u1ed5 th\u1ef1c t\u1ebf \u0111\u00edch danh cho t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ee7 n\u1ee3 (Tr\u01b0\u1eddng h\u1ee3p ch\u1ee7 n\u1ee3 c\u00f3 nhi\u1ec1u giao d\u1ecbch th\u00ec t\u1ef7 gi\u00e1 th\u1ef1c t\u1ebf \u0111\u00edch danh \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh tr\u00ean c\u01a1 s\u1edf b\u00ecnh qu\u00e2n gia quy\u1ec1n di \u0111\u1ed9ng c\u00e1c giao d\u1ecbch c\u1ee7a ch\u1ee7 n\u1ee3 \u0111\u00f3). Ri\u00eang tr\u01b0\u1eddng h\u1ee3p ph\u00e1t sinh giao d\u1ecbch \u1ee9ng tr\u01b0\u1edbc ti\u1ec1n cho nh\u00e0 th\u1ea7u ho\u1eb7c ng\u01b0\u1eddi b\u00e1n th\u00ec b\u00ean N\u1ee3 t\u00e0i kho\u1ea3n 331 \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf (l\u00e0 t\u1ef7 gi\u00e1 b\u00e1n c\u1ee7a ng\u00e2n h\u00e0ng n\u01a1i th\u01b0\u1eddng xuy\u00ean c\u00f3 giao d\u1ecbch) t\u1ea1i th\u1eddi \u0111i\u1ec3m \u1ee9ng tr\u01b0\u1edbc;<\/span><\/p>\n

– Doanh nghi\u1ec7p ph\u1ea3i \u0111\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 t\u1ea1i t\u1ea5t c\u1ea3 c\u00e1c th\u1eddi \u0111i\u1ec3m l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. T\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf khi \u0111\u00e1nh gi\u00e1 l\u1ea1i kho\u1ea3n ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n l\u00e0 t\u1ef7 gi\u00e1 b\u00e1n ngo\u1ea1i t\u1ec7 c\u1ee7a ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i n\u01a1i doanh nghi\u1ec7p th\u01b0\u1eddng xuy\u00ean c\u00f3 giao d\u1ecbch t\u1ea1i th\u1eddi \u0111i\u1ec3m l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh. C\u00e1c \u0111\u01a1n v\u1ecb trong t\u1eadp \u0111o\u00e0n \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng chung m\u1ed9t t\u1ef7 gi\u00e1 do C\u00f4ng ty m\u1eb9 quy \u0111\u1ecbnh (ph\u1ea3i \u0111\u1ea3m b\u1ea3o s\u00e1t v\u1edbi t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf) \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 ph\u00e1t sinh t\u1eeb c\u00e1c giao d\u1ecbch trong n\u1ed9i b\u1ed9 t\u1eadp \u0111o\u00e0n.<\/span><\/p>\n

d) B\u00ean giao nh\u1eadp kh\u1ea9u \u1ee7y th\u00e1c ghi nh\u1eadn tr\u00ean t\u00e0i kho\u1ea3n n\u00e0y s\u1ed1 ti\u1ec1n ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi b\u00e1n v\u1ec1 h\u00e0ng nh\u1eadp kh\u1ea9u th\u00f4ng qua b\u00ean nh\u1eadn nh\u1eadp kh\u1ea9u \u1ee7y th\u00e1c nh\u01b0 kho\u1ea3n ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi b\u00e1n th\u00f4ng th\u01b0\u1eddng.<\/span><\/p>\n

\u0111) Nh\u1eefng v\u1eadt t\u01b0, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u00e3 nh\u1eadn, nh\u1eadp kho nh\u01b0ng \u0111\u1ebfn cu\u1ed1i th\u00e1ng v\u1eabn ch\u01b0a c\u00f3 h\u00f3a \u0111\u01a1n th\u00ec s\u1eed d\u1ee5ng gi\u00e1 t\u1ea1m t\u00ednh \u0111\u1ec3 ghi s\u1ed5 v\u00e0 ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh v\u1ec1 gi\u00e1 th\u1ef1c t\u1ebf khi nh\u1eadn \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n ho\u1eb7c th\u00f4ng b\u00e1o gi\u00e1 ch\u00ednh th\u1ee9c c\u1ee7a ng\u01b0\u1eddi b\u00e1n.<\/span><\/p>\n

e) Khi h\u1ea1ch to\u00e1n chi ti\u1ebft c\u00e1c kho\u1ea3n n\u00e0y, k\u1ebf to\u00e1n ph\u1ea3i h\u1ea1ch to\u00e1n r\u00f5 r\u00e0ng, r\u00e0nh m\u1ea1ch c\u00e1c kho\u1ea3n chi\u1ebft kh\u1ea5u thanh to\u00e1n, chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i, gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n c\u1ee7a ng\u01b0\u1eddi b\u00e1n, ng\u01b0\u1eddi cung c\u1ea5p n\u1ebfu ch\u01b0a \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh trong h\u00f3a \u0111\u01a1n mua h\u00e0ng.<\/span><\/p>\n

2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a t\u00e0i kho\u1ea3n 331 \u2013 Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n<\/span><\/strong><\/span><\/p>\n

B\u00ean N\u1ee3:<\/span>
\n– S\u1ed1 ti\u1ec1n \u0111\u00e3 tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n v\u1eadt t\u01b0, h\u00e0ng h\u00f3a, ng\u01b0\u1eddi cung c\u1ea5p d\u1ecbch v\u1ee5, ng\u01b0\u1eddi nh\u1eadn th\u1ea7u x\u00e2y l\u1eafp;<\/span>
\n– S\u1ed1 ti\u1ec1n \u1ee9ng tr\u01b0\u1edbc cho ng\u01b0\u1eddi b\u00e1n, ng\u01b0\u1eddi cung c\u1ea5p, ng\u01b0\u1eddi nh\u1eadn th\u1ea7u x\u00e2y l\u1eafp nh\u01b0ng ch\u01b0a nh\u1eadn \u0111\u01b0\u1ee3c v\u1eadt t\u01b0, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, kh\u1ed1i l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m x\u00e2y l\u1eafp ho\u00e0n th\u00e0nh b\u00e0n giao; <\/span>
\n– S\u1ed1 ti\u1ec1n ng\u01b0\u1eddi b\u00e1n ch\u1ea5p thu\u1eadn gi\u1ea3m gi\u00e1 h\u00e0ng h\u00f3a ho\u1eb7c d\u1ecbch v\u1ee5 \u0111\u00e3 giao theo h\u1ee3p \u0111\u1ed3ng;<\/span>
\n– Chi\u1ebft kh\u1ea5u thanh to\u00e1n v\u00e0 chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i \u0111\u01b0\u1ee3c ng\u01b0\u1eddi b\u00e1n ch\u1ea5p thu\u1eadn cho doanh nghi\u1ec7p gi\u1ea3m tr\u1eeb v\u00e0o kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n;<\/span>
\n– Gi\u00e1 tr\u1ecb v\u1eadt t\u01b0, h\u00e0ng h\u00f3a thi\u1ebfu h\u1ee5t, k\u00e9m ph\u1ea9m ch\u1ea5t khi ki\u1ec3m nh\u1eadn v\u00e0 tr\u1ea3 l\u1ea1i ng\u01b0\u1eddi b\u00e1n.<\/span>
\n – \u0110\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n b\u1eb1ng ngo\u1ea1i t\u1ec7 (tr\u01b0\u1eddng h\u1ee3p t\u1ef7 gi\u00e1 ngo\u1ea1i t\u1ec7 gi\u1ea3m so v\u1edbi \u0110\u1ed3ng Vi\u1ec7t Nam).<\/span><\/p>\n

B\u00ean C\u00f3:<\/span>
\n– S\u1ed1 ti\u1ec1n ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n v\u1eadt t\u01b0, h\u00e0ng ho\u00e1, ng\u01b0\u1eddi cung c\u1ea5p d\u1ecbch v\u1ee5 v\u00e0 ng\u01b0\u1eddi nh\u1eadn th\u1ea7u x\u00e2y l\u1eafp;<\/span>
\n– \u0110i\u1ec1u ch\u1ec9nh s\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 t\u1ea1m t\u00ednh nh\u1ecf h\u01a1n gi\u00e1 th\u1ef1c t\u1ebf c\u1ee7a s\u1ed1 v\u1eadt t\u01b0, h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 \u0111\u00e3 nh\u1eadn, khi c\u00f3 ho\u00e1 \u0111\u01a1n ho\u1eb7c th\u00f4ng b\u00e1o gi\u00e1 ch\u00ednh th\u1ee9c;<\/span>
\n – \u0110\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n b\u1eb1ng ngo\u1ea1i t\u1ec7 (tr\u01b0\u1eddng h\u1ee3p t\u1ef7 gi\u00e1 ngo\u1ea1i t\u1ec7 t\u0103ng so v\u1edbi \u0110\u1ed3ng Vi\u1ec7t Nam).<\/span><\/p>\n

S\u1ed1 d\u01b0 b\u00ean C\u00f3: S\u1ed1 ti\u1ec1n c\u00f2n ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n, ng\u01b0\u1eddi cung c\u1ea5p, ng\u01b0\u1eddi nh\u1eadn th\u1ea7u x\u00e2y l\u1eafp.<\/span><\/p>\n

T\u00e0i kho\u1ea3n n\u00e0y c\u00f3 th\u1ec3 c\u00f3 s\u1ed1 d\u01b0 b\u00ean N\u1ee3. S\u1ed1 d\u01b0 b\u00ean N\u1ee3 (n\u1ebfu c\u00f3) ph\u1ea3n \u00e1nh s\u1ed1 ti\u1ec1n \u0111\u00e3 \u1ee9ng tr\u01b0\u1edbc cho ng\u01b0\u1eddi b\u00e1n ho\u1eb7c s\u1ed1 ti\u1ec1n \u0111\u00e3 tr\u1ea3 nhi\u1ec1u h\u01a1n s\u1ed1 ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n theo chi ti\u1ebft c\u1ee7a t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng c\u1ee5 th\u1ec3. Khi l\u1eadp B\u1ea3ng C\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n, ph\u1ea3i l\u1ea5y s\u1ed1 d\u01b0 chi ti\u1ebft c\u1ee7a t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3n \u00e1nh \u1edf t\u00e0i kho\u1ea3n n\u00e0y \u0111\u1ec3 ghi 2 ch\u1ec9 ti\u00eau b\u00ean \u201cT\u00e0i s\u1ea3n\u201d v\u00e0 b\u00ean \u201cNgu\u1ed3n v\u1ed1n\u201d.<\/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><\/h2>\n

3.1. Mua v\u1eadt t\u01b0, h\u00e0ng h\u00f3a ch\u01b0a tr\u1ea3 ti\u1ec1n ng\u01b0\u1eddi b\u00e1n v\u1ec1 nh\u1eadp kho trong tr\u01b0\u1eddng h\u1ee3p h\u1ea1ch to\u00e1n h\u00e0ng t\u1ed3n kho theo ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai th\u01b0\u1eddng xuy\u00ean ho\u1eb7c khi mua TSC\u0110:<\/span><\/p>\n

a) Tr\u01b0\u1eddng h\u1ee3p mua trong n\u1ed9i \u0111\u1ecba, ghi:<\/span><\/p>\n

– N\u1ebfu thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, ghi:<\/span>
\nN\u1ee3 c\u00e1c TK 152, 153, 156, 157, 211, 213 (gi\u00e1 ch\u01b0a c\u00f3 thu\u1ebf GTGT)<\/span>
\nN\u1ee3 TK 133 – Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (1331)<\/span>
\nC\u00f3 TK 331 – Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n (t\u1ed5ng gi\u00e1 thanh to\u00e1n).<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb th\u00ec gi\u00e1 tr\u1ecb v\u1eadt t\u01b0, h\u00e0ng h\u00f3a, TSC\u0110 bao g\u1ed3m c\u1ea3 thu\u1ebf GTGT (t\u1ed5ng gi\u00e1 thanh to\u00e1n).<\/span><\/p>\n

b) Tr\u01b0\u1eddng h\u1ee3p nh\u1eadp kh\u1ea9u, ghi:<\/span><\/p>\n

– Ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb h\u00e0ng nh\u1eadp kh\u1ea9u bao g\u1ed3m c\u1ea3 thu\u1ebf TT\u0110B, thu\u1ebf XK, thu\u1ebf BVMT (n\u1ebfu c\u00f3), ghi:<\/span>
\nN\u1ee3 c\u00e1c TK 152, 153, 156, 157, 211, 213<\/span>
\nC\u00f3 TK 331 – Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n <\/span>
\n C\u00f3 TK 3332 – Thu\u1ebf TT\u0110B (n\u1ebfu c\u00f3)<\/span>
\n C\u00f3 TK 3333 – Thu\u1ebf xu\u1ea5t nh\u1eadp kh\u1ea9u (chi ti\u1ebft thu\u1ebf nh\u1eadp kh\u1ea9u, n\u1ebfu c\u00f3)<\/span>
\n C\u00f3 TK 33381 – Thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng.<\/span><\/p>\n

– N\u1ebfu thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, ghi:<\/span>
\nN\u1ee3 TK 133 – Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (1331)<\/span>
\n C\u00f3 TK 3331 – Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p (33312).<\/span><\/p>\n

3.2. Mua v\u1eadt t\u01b0, h\u00e0ng ho\u00e1 ch\u01b0a tr\u1ea3 ti\u1ec1n ng\u01b0\u1eddi b\u00e1n v\u1ec1 nh\u1eadp kho trong tr\u01b0\u1eddng h\u1ee3p h\u1ea1ch to\u00e1n h\u00e0ng t\u1ed3n kho theo ph\u01b0\u01a1ng ph\u00e1p ki\u1ec3m k\u00ea \u0111\u1ecbnh k\u1ef3:<\/span><\/p>\n

a. Tr\u01b0\u1eddng h\u1ee3p mua trong n\u1ed9i \u0111\u1ecba:<\/span><\/p>\n

– N\u1ebfu thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, ghi: <\/span>
\nN\u1ee3 TK 611 – Mua h\u00e0ng (gi\u00e1 ch\u01b0a c\u00f3 thu\u1ebf GTGT)<\/span>
\nN\u1ee3 TK 133 – Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb <\/span>
\nC\u00f3 TK 331 – Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n (t\u1ed5ng gi\u00e1 thanh to\u00e1n).<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb th\u00ec gi\u00e1 tr\u1ecb v\u1eadt t\u01b0, h\u00e0ng h\u00f3a bao g\u1ed3m c\u1ea3 thu\u1ebf GTGT (t\u1ed5ng gi\u00e1 thanh to\u00e1n)<\/span><\/p>\n

b. Tr\u01b0\u1eddng h\u1ee3p nh\u1eadp kh\u1ea9u, ghi:<\/span><\/p>\n

– Ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb h\u00e0ng nh\u1eadp kh\u1ea9u bao g\u1ed3m c\u1ea3 thu\u1ebf TT\u0110B, thu\u1ebf XK, thu\u1ebf BVMT (n\u1ebfu c\u00f3), ghi:<\/span>
\nN\u1ee3 TK 611 – Mua h\u00e0ng.<\/span>
\nC\u00f3 TK 331 – Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n <\/span>
\n C\u00f3 TK 3332 – Thu\u1ebf TT\u0110B (n\u1ebfu c\u00f3)<\/span>
\n C\u00f3 TK 3333 – Thu\u1ebf xu\u1ea5t nh\u1eadp kh\u1ea9u (chi ti\u1ebft thu\u1ebf nh\u1eadp kh\u1ea9u, n\u1ebfu c\u00f3)<\/span>
\n C\u00f3 TK 33381 – Thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng.<\/span><\/p>\n

– N\u1ebfu thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, ghi:<\/span>
\nN\u1ee3 TK 133 – Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (1331)<\/span>
\n C\u00f3 TK 3331 – Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p (33312).<\/span><\/p>\n

3.3. Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb c\u00f3 th\u1ef1c hi\u1ec7n \u0111\u1ea7u t\u01b0 XDCB theo ph\u01b0\u01a1ng th\u1ee9c giao th\u1ea7u, khi nh\u1eadn kh\u1ed1i l\u01b0\u1ee3ng x\u00e2y l\u1eafp ho\u00e0n th\u00e0nh b\u00e0n giao c\u1ee7a b\u00ean nh\u1eadn th\u1ea7u x\u00e2y l\u1eafp, c\u0103n c\u1ee9 h\u1ee3p \u0111\u1ed3ng giao th\u1ea7u v\u00e0 bi\u00ean b\u1ea3n b\u00e0n giao kh\u1ed1i l\u01b0\u1ee3ng x\u00e2y l\u1eafp, ho\u00e1 \u0111\u01a1n kh\u1ed1i l\u01b0\u1ee3ng x\u00e2y l\u1eafp ho\u00e0n th\u00e0nh:<\/span><\/p>\n

– N\u1ebfu thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, ghi: <\/span>
\nN\u1ee3 TK 241 – XDCB d\u1edf dang (gi\u00e1 ch\u01b0a c\u00f3 thu\u1ebf GTGT) <\/span>
\nN\u1ee3 TK 133 – Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/span>
\nC\u00f3 TK 331 – Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n (t\u1ed5ng gi\u00e1 thanh to\u00e1n).<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb th\u00ec gi\u00e1 tr\u1ecb \u0111\u1ea7u t\u01b0 XDCB bao g\u1ed3m c\u1ea3 thu\u1ebf GTGT (t\u1ed5ng gi\u00e1 thanh to\u00e1n).<\/span><\/p>\n

3.4. Khi \u1ee9ng tr\u01b0\u1edbc ti\u1ec1n ho\u1eb7c thanh to\u00e1n s\u1ed1 ti\u1ec1n ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n v\u1eadt t\u01b0, h\u00e0ng ho\u00e1, ng\u01b0\u1eddi cung c\u1ea5p d\u1ecbch v\u1ee5, ng\u01b0\u1eddi nh\u1eadn th\u1ea7u x\u00e2y l\u1eafp, ghi:<\/span>
\nN\u1ee3 TK 331 – Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n<\/span>
\nC\u00f3 c\u00e1c TK 111, 112, 341,…<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i thanh to\u00e1n cho nh\u00e0 th\u1ea7u b\u1eb1ng ngo\u1ea1i t\u1ec7, k\u1ebf to\u00e1n ph\u1ea3i quy \u0111\u1ed5i ra \u0110\u1ed3ng Vi\u1ec7t Nam theo t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh (l\u00e0 t\u1ef7 gi\u00e1 b\u00e1n c\u1ee7a ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i n\u01a1i th\u01b0\u1eddng xuy\u00ean c\u00f3 giao d\u1ecbch).<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 \u1ee9ng tr\u01b0\u1edbc ti\u1ec1n cho nh\u00e0 th\u1ea7u b\u1eb1ng ngo\u1ea1i t\u1ec7, k\u1ebf to\u00e1n ghi nh\u1eadn gi\u00e1 tr\u1ecb \u0111\u1ea7u t\u01b0 XDCB t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 ti\u1ec1n \u0111\u00e3 \u1ee9ng tr\u01b0\u1edbc theo t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m \u1ee9ng tr\u01b0\u1edbc. Ph\u1ea7n gi\u00e1 tr\u1ecb \u0111\u1ea7u t\u01b0 XDCB c\u00f2n ph\u1ea3i thanh to\u00e1n (sau khi \u0111\u00e3 tr\u1eeb \u0111i s\u1ed1 ti\u1ec1n \u1ee9ng tr\u01b0\u1edbc) \u0111\u01b0\u1ee3c ghi nh\u1eadn theo t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh.<\/span>
\n N\u1ee3 TK 331 – Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n (t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf)<\/span>
\nN\u1ee3 TK 635 – Chi ph\u00ed t\u00e0i ch\u00ednh (n\u1ebfu t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf th\u1ea5p h\u01a1n t\u1ef7 gi\u00e1 <\/span>
\nghi s\u1ed5 k\u1ebf to\u00e1n c\u1ee7a TK ti\u1ec1n) <\/span>
\n C\u00f3 c\u00e1c TK 111, 112,… (t\u1ef7 gi\u00e1 ghi s\u1ed5 k\u1ebf to\u00e1n)<\/span>
\n C\u00f3 TK 515 – Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh (n\u1ebfu t\u1ef7 gi\u00e1 giao d\u1ecbch <\/span>
\nth\u1ef1c t\u1ebf cao h\u01a1n t\u1ef7 gi\u00e1 ghi s\u1ed5 k\u1ebf to\u00e1n c\u1ee7a TK ti\u1ec1n). <\/span><\/p>\n

3.5. Khi nh\u1eadn l\u1ea1i ti\u1ec1n do ng\u01b0\u1eddi b\u00e1n ho\u00e0n l\u1ea1i s\u1ed1 ti\u1ec1n \u0111\u00e3 \u1ee9ng tr\u01b0\u1edbc v\u00ec kh\u00f4ng cung c\u1ea5p \u0111\u01b0\u1ee3c h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, ghi:<\/span>
\nN\u1ee3 c\u00e1c TK 111, 112,…<\/span>
\nC\u00f3 TK 331 – Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n.<\/span><\/p>\n

3.6. Nh\u1eadn d\u1ecbch v\u1ee5 cung c\u1ea5p (chi ph\u00ed v\u1eadn chuy\u1ec3n h\u00e0ng ho\u00e1, \u0111i\u1ec7n, n\u01b0\u1edbc, \u0111i\u1ec7n tho\u1ea1i, ki\u1ec3m to\u00e1n, t\u01b0 v\u1ea5n, qu\u1ea3ng c\u00e1o, d\u1ecbch v\u1ee5 kh\u00e1c) c\u1ee7a ng\u01b0\u1eddi b\u00e1n:<\/span><\/p>\n

– N\u1ebfu thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, ghi:<\/span>
\nN\u1ee3 TK 156 – H\u00e0ng h\u00f3a (1562)<\/span>
\nN\u1ee3 TK 241 – XDCB d\u1edf dang<\/span>
\nN\u1ee3 TK 242 – Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc<\/span>
\nN\u1ee3 c\u00e1c TK 623, 627, 641, 642, 635, 811<\/span>
\nN\u1ee3 TK 133 – Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (1331) (n\u1ebfu c\u00f3)<\/span>
\nC\u00f3 TK 331 – Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n (t\u1ed5ng gi\u00e1 thanh to\u00e1n).<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb th\u00ec gi\u00e1 tr\u1ecb d\u1ecbch v\u1ee5 bao g\u1ed3m c\u1ea3 thu\u1ebf GTGT (t\u1ed5ng gi\u00e1 thanh to\u00e1n).<\/span><\/p>\n

3.7. Chi\u1ebft kh\u1ea5u thanh to\u00e1n mua v\u1eadt t\u01b0, h\u00e0ng ho\u00e1 doanh nghi\u1ec7p \u0111\u01b0\u1ee3c h\u01b0\u1edfng do thanh to\u00e1n tr\u01b0\u1edbc th\u1eddi h\u1ea1n ph\u1ea3i thanh to\u00e1n v\u00e0 t\u00ednh tr\u1eeb v\u00e0o kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi b\u00e1n, ng\u01b0\u1eddi cung c\u1ea5p, ghi:<\/span>
\nN\u1ee3 TK 331 – Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n<\/span>
\nC\u00f3 TK 515 – Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh.<\/span><\/p>\n

3.8. Tr\u01b0\u1eddng h\u1ee3p v\u1eadt t\u01b0, h\u00e0ng ho\u00e1 mua v\u00e0o ph\u1ea3i tr\u1ea3 l\u1ea1i ho\u1eb7c \u0111\u01b0\u1ee3c ng\u01b0\u1eddi b\u00e1n ch\u1ea5p thu\u1eadn gi\u1ea3m gi\u00e1 do kh\u00f4ng \u0111\u00fang quy c\u00e1ch, ph\u1ea9m ch\u1ea5t \u0111\u01b0\u1ee3c t\u00ednh tr\u1eeb v\u00e0o kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n, ghi:<\/span>
\nN\u1ee3 TK 331 – Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n<\/span>
\nC\u00f3 TK 133 – Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (1331) (n\u1ebfu c\u00f3)<\/span>
\nC\u00f3 c\u00e1c TK 152, 153, 156, 611,…<\/span>
\n3.9. Tr\u01b0\u1eddng h\u1ee3p c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n kh\u00f4ng t\u00ecm ra ch\u1ee7 n\u1ee3 ho\u1eb7c ch\u1ee7 n\u1ee3 kh\u00f4ng \u0111\u00f2i v\u00e0 \u0111\u01b0\u1ee3c x\u1eed l\u00fd ghi t\u0103ng thu nh\u1eadp kh\u00e1c c\u1ee7a doanh nghi\u1ec7p, ghi:<\/span>
\nN\u1ee3 TK 331 – Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n<\/span>
\nC\u00f3 TK 711 – Thu nh\u1eadp kh\u00e1c.<\/span><\/p>\n

3.10. \u0110\u1ed1i v\u1edbi nh\u00e0 th\u1ea7u ch\u00ednh, khi x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb kh\u1ed1i l\u01b0\u1ee3ng x\u00e2y l\u1eafp ph\u1ea3i tr\u1ea3 cho nh\u00e0 th\u1ea7u ph\u1ee5 theo h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf \u0111\u00e3 k\u00fd k\u1ebft, c\u0103n c\u1ee9 v\u00e0o h\u00f3a \u0111\u01a1n, phi\u1ebfu gi\u00e1 c\u00f4ng tr\u00ecnh, bi\u00ean b\u1ea3n nghi\u1ec7m thu kh\u1ed1i l\u01b0\u1ee3ng x\u00e2y l\u1eafp ho\u00e0n th\u00e0nh v\u00e0 h\u1ee3p \u0111\u1ed3ng giao th\u1ea7u ph\u1ee5, ghi:<\/span>
\nN\u1ee3 TK 632 – Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n (gi\u00e1 ch\u01b0a c\u00f3 thu\u1ebf GTGT)<\/span>
\nN\u1ee3 TK 133 – Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (1331)<\/span>
\nC\u00f3 TK 331 – Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n (t\u1ed5ng s\u1ed1 ti\u1ec1n ph\u1ea3i tr\u1ea3 cho nh\u00e0 <\/span>
\n th\u1ea7u ph\u1ee5 g\u1ed3m c\u1ea3 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o).<\/span><\/p>\n

3.11. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p nh\u1eadn b\u00e1n h\u00e0ng \u0111\u1ea1i l\u00fd, b\u00e1n \u0111\u00fang gi\u00e1, h\u01b0\u1edfng hoa h\u1ed3ng<\/span>.<\/span><\/strong><\/p>\n

– Khi nh\u1eadn h\u00e0ng b\u00e1n \u0111\u1ea1i l\u00fd, doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng theo d\u00f5i v\u00e0 ghi ch\u00e9p th\u00f4ng tin v\u1ec1 h\u00e0ng nh\u1eadn b\u00e1n \u0111\u1ea1i l\u00fd trong ph\u1ea7n thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/p>\n

– Khi b\u00e1n h\u00e0ng nh\u1eadn \u0111\u1ea1i l\u00fd, ghi:<\/span>
\nN\u1ee3 c\u00e1c TK 111, 112, 131,… (t\u1ed5ng gi\u00e1 thanh to\u00e1n)<\/span>
\nC\u00f3 TK 331 – Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n (gi\u00e1 giao b\u00e1n \u0111\u1ea1i l\u00fd + thu\u1ebf).<\/span><\/p>\n

\u0110\u1ed3ng th\u1eddi doanh nghi\u1ec7p theo d\u00f5i v\u00e0 ghi ch\u00e9p th\u00f4ng tin v\u1ec1 h\u00e0ng nh\u1eadn b\u00e1n \u0111\u1ea1i l\u00fd \u0111\u00e3 xu\u1ea5t b\u00e1n trong ph\u1ea7n thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/p>\n

– Khi x\u00e1c \u0111\u1ecbnh hoa h\u1ed3ng \u0111\u1ea1i l\u00fd \u0111\u01b0\u1ee3c h\u01b0\u1edfng, t\u00ednh v\u00e0o doanh thu hoa h\u1ed3ng v\u1ec1 b\u00e1n h\u00e0ng \u0111\u1ea1i l\u00fd, ghi:<\/span>
\nN\u1ee3 TK 331 – Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n<\/span>
\nC\u00f3 TK 511 – Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5<\/span>
\nC\u00f3 TK 3331 – Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p (n\u1ebfu c\u00f3).<\/span><\/p>\n

– Khi thanh to\u00e1n ti\u1ec1n cho b\u00ean giao h\u00e0ng \u0111\u1ea1i l\u00fd, ghi:<\/span>
\nN\u1ee3 TK 331 – Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n (gi\u00e1 b\u00e1n tr\u1eeb (-) hoa h\u1ed3ng \u0111\u1ea1i l\u00fd)<\/span>
\nC\u00f3 c\u00e1c TK 111, 112,…<\/span><\/p>\n

3.12. K\u1ebf to\u00e1n ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n t\u1ea1i \u0111\u01a1n v\u1ecb giao u\u1ef7 th\u00e1c nh\u1eadp kh\u1ea9u:<\/span><\/p>\n

– Khi tr\u1ea3 tr\u01b0\u1edbc m\u1ed9t kho\u1ea3n ti\u1ec1n u\u1ef7 th\u00e1c mua h\u00e0ng theo h\u1ee3p \u0111\u1ed3ng u\u1ef7 th\u00e1c nh\u1eadp kh\u1ea9u cho \u0111\u01a1n v\u1ecb nh\u1eadn u\u1ef7 th\u00e1c nh\u1eadp kh\u1ea9u m\u1edf LC… c\u0103n c\u1ee9 c\u00e1c ch\u1ee9ng t\u1eeb li\u00ean quan, ghi:<\/span>
\nN\u1ee3 TK 331 – Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n (chi ti\u1ebft cho t\u1eebng \u0111\u01a1n v\u1ecb nh\u1eadn u\u1ef7 th\u00e1c)<\/span>
\nC\u00f3 c\u00e1c TK 111, 112,…<\/span><\/p>\n

– Khi nh\u1eadn h\u00e0ng \u1ee7y th\u00e1c nh\u1eadp kh\u1ea9u do b\u00ean nh\u1eadn \u1ee7y th\u00e1c giao tr\u1ea3, k\u1ebf to\u00e1n th\u1ef1c hi\u1ec7n nh\u01b0 \u0111\u1ed1i v\u1edbi h\u00e0ng nh\u1eadp kh\u1ea9u th\u00f4ng th\u01b0\u1eddng.<\/span><\/p>\n

– Khi tr\u1ea3 ti\u1ec1n cho \u0111\u01a1n v\u1ecb nh\u1eadn u\u1ef7 th\u00e1c nh\u1eadp kh\u1ea9u v\u1ec1 s\u1ed1 ti\u1ec1n h\u00e0ng nh\u1eadp kh\u1ea9u v\u00e0 c\u00e1c chi ph\u00ed li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn h\u00e0ng nh\u1eadp kh\u1ea9u, c\u0103n c\u1ee9 c\u00e1c ch\u1ee9ng t\u1eeb li\u00ean quan, ghi:<\/span>
\nN\u1ee3 TK 331 – Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n (chi ti\u1ebft cho t\u1eebng \u0111\u01a1n v\u1ecb nh\u1eadn u\u1ef7 th\u00e1c)<\/span>
\nC\u00f3 c\u00e1c TK 111, 112,…<\/span><\/p>\n

– Ph\u00ed u\u1ef7 th\u00e1c nh\u1eadp kh\u1ea9u ph\u1ea3i tr\u1ea3 \u0111\u01a1n v\u1ecb nh\u1eadn u\u1ef7 th\u00e1c \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o gi\u00e1 tr\u1ecb h\u00e0ng nh\u1eadp kh\u1ea9u, c\u0103n c\u1ee9 c\u00e1c ch\u1ee9ng t\u1eeb li\u00ean quan, ghi:<\/span>
\nN\u1ee3 c\u00e1c TK 151, 152, 156, 211,…<\/span>
\nN\u1ee3 TK 133 – Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/span>
\nC\u00f3 TK 331- Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n(chi ti\u1ebft t\u1eebng \u0111\u01a1n v\u1ecb nh\u1eadn u\u1ef7 th\u00e1c).<\/span><\/p>\n

– Vi\u1ec7c thanh to\u00e1n ngh\u0129a v\u1ee5 thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng nh\u1eadp kh\u1ea9u th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a TK 333 – Thu\u1ebf v\u00e0 kho\u1ea3n ph\u1ea3i n\u1ed9p Nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n

– \u0110\u01a1n v\u1ecb nh\u1eadn u\u1ef7 th\u00e1c kh\u00f4ng s\u1eed d\u1ee5ng t\u00e0i kho\u1ea3n n\u00e0y \u0111\u1ec3 ph\u1ea3n \u00e1nh c\u00e1c nghi\u1ec7p v\u1ee5 thanh to\u00e1n \u1ee7y th\u00e1c m\u00e0 ph\u1ea3n \u00e1nh qua c\u00e1c TK 138 v\u00e0 338.<\/span><\/p>\n

3.13. Khi l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh, s\u1ed1 d\u01b0 n\u1ee3 ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n b\u1eb1ng ngo\u1ea1i t\u1ec7 \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 theo t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh:<\/span><\/p>\n

– N\u1ebfu t\u1ef7 gi\u00e1 ngo\u1ea1i t\u1ec7 gi\u1ea3m so v\u1edbi \u0110\u1ed3ng Vi\u1ec7t Nam, ghi:<\/span>
\n N\u1ee3 TK 331 – Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n<\/span>
\n C\u00f3 TK 413 – Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i (4131).<\/span><\/p>\n

– N\u1ebfu t\u1ef7 gi\u00e1 ngo\u1ea1i t\u1ec7 t\u0103ng so v\u1edbi \u0110\u1ed3ng Vi\u1ec7t Nam, ghi:<\/span>
\n N\u1ee3 TK 413 – Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i (4131)<\/span>
\n C\u00f3 TK 331 – Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

Theo \u0110i\u1ec1u 51 Th\u00f4ng t\u01b0 200\/2014\/TT-BTC h\u01b0\u1edbng d\u1eabn vi\u1ec7c h\u1ea1ch to\u00e1n kho\u1ea3n ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n – TK 331 nh\u01b0 sau: 1. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n a) T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh t\u00ecnh h\u00ecnh thanh to\u00e1n v\u1ec1 c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 c\u1ee7a doanh nghi\u1ec7p cho ng\u01b0\u1eddi b\u00e1n v\u1eadt t\u01b0, h\u00e0ng h\u00f3a,..<\/p>\n","protected":false},"author":7,"featured_media":4060,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[412],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/3929"}],"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=3929"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/3929\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/4060"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=3929"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=3929"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}