{"id":3935,"date":"2015-07-25T06:53:24","date_gmt":"2015-07-25T06:53:24","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=3935"},"modified":"2015-07-25T08:17:00","modified_gmt":"2015-07-25T08:17:00","slug":"cach-hach-toan-tai-khoan-622-chi-phi-nhan-cong-truc-tiep","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=3935","title":{"rendered":"C\u00e1ch h\u1ea1ch to\u00e1n T\u00e0i kho\u1ea3n 622 \u2013 Chi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp"},"content":{"rendered":"

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

K\u1ebf to\u00e1n Centax<\/a> xin chia s\u1ebb\u00a0C\u00e1ch h\u1ea1ch to\u00e1n T\u00e0i kho\u1ea3n 622 \u2013 Chi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp<\/span><\/p>\n

Theo \u0110i\u1ec1u 85\u00a0Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a> quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n \u0111\u1ed1i v\u1edbi t\u00e0i kho\u1ea3n n\u00e0y nh\u01b0 sau:<\/span><\/p>\n

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

-T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh chi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp tham gia v\u00e0o ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh trong c\u00e1c ng\u00e0nh c\u00f4ng nghi\u1ec7p, x\u00e2y l\u1eafp, n\u00f4ng, l\u00e2m, ng\u01b0 nghi\u1ec7p, d\u1ecbch v\u1ee5 (giao th\u00f4ng v\u1eadn t\u1ea3i, b\u01b0u ch\u00ednh vi\u1ec5n th\u00f4ng, du l\u1ecbch, kh\u00e1ch s\u1ea1n, t\u01b0 v\u1ea5n,…).<\/span><\/p>\n

Chi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp bao g\u1ed3m c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m, th\u1ef1c hi\u1ec7n d\u1ecbch v\u1ee5 thu\u1ed9c danh s\u00e1ch qu\u1ea3n l\u00fd c\u1ee7a doanh nghi\u1ec7p v\u00e0 cho lao \u0111\u1ed9ng thu\u00ea ngo\u00e0i theo t\u1eebng lo\u1ea1i c\u00f4ng vi\u1ec7c, nh\u01b0: Ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng, c\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p, c\u00e1c kho\u1ea3n tr\u00edch theo l\u01b0\u01a1ng (b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, b\u1ea3o hi\u1ec3m y t\u1ebf, kinh ph\u00ed c\u00f4ng \u0111o\u00e0n, b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p).<\/span><\/p>\n

 <\/p>\n

2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a t\u00e0i kho\u1ea3n 622 \u2013 Chi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp
\n<\/span><\/strong><\/span>B\u00ean N\u1ee3:<\/span> <\/strong><\/h2>\n

Chi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp tham gia qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m, th\u1ef1c hi\u1ec7n d\u1ecbch v\u1ee5 bao g\u1ed3m: Ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng lao \u0111\u1ed9ng v\u00e0 c\u00e1c kho\u1ea3n tr\u00edch tr\u00ean ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng theo quy \u0111\u1ecbnh ph\u00e1t sinh trong k\u1ef3.<\/span><\/p>\n

B\u00ean C\u00f3:<\/span><\/strong>
\n– K\u1ebft chuy\u1ec3n chi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp v\u00e0o b\u00ean N\u1ee3 TK 154 \u201cChi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang” ho\u1eb7c v\u00e0o b\u00ean N\u1ee3 TK 631 \u201cGi\u00e1 th\u00e0nh s\u1ea3n xu\u1ea5t\u201d;<\/span>
\n– K\u1ebft chuy\u1ec3n chi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp v\u01b0\u1ee3t tr\u00ean m\u1ee9c b\u00ecnh th\u01b0\u1eddng v\u00e0o TK 632.<\/span><\/p>\n

T\u00e0i kho\u1ea3n 622 kh\u00f4ng c\u00f3 s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3.<\/span><\/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<\/span><\/strong><\/h2>\n

a) C\u0103n c\u1ee9 v\u00e0o B\u1ea3ng ph\u00e2n b\u1ed5 ti\u1ec1n l\u01b0\u01a1ng, ghi nh\u1eadn s\u1ed1 ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng v\u00e0 c\u00e1c kho\u1ea3n kh\u00e1c ph\u1ea3i tr\u1ea3 cho nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m, th\u1ef1c hi\u1ec7n d\u1ecbch v\u1ee5, ghi:<\/span>
\nN\u1ee3 TK 622 – Chi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 334 – Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/span><\/p>\n

b) T\u00ednh, tr\u00edch b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, b\u1ea3o hi\u1ec3m y t\u1ebf, kinh ph\u00ed c\u00f4ng \u0111o\u00e0n, b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p, c\u00e1c kho\u1ea3n h\u1ed7 tr\u1ee3 (nh\u01b0 b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd, b\u1ea3o hi\u1ec3m h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n…) c\u1ee7a c\u00f4ng nh\u00e2n tr\u1ef1c ti\u1ebfp s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m, th\u1ef1c hi\u1ec7n d\u1ecbch v\u1ee5 (ph\u1ea7n t\u00ednh v\u00e0o chi ph\u00ed doanh nghi\u1ec7p ph\u1ea3i ch\u1ecbu) tr\u00ean s\u1ed1 ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng ph\u1ea3i tr\u1ea3 theo ch\u1ebf \u0111\u1ed9 quy \u0111\u1ecbnh, ghi:<\/span>
\nN\u1ee3 TK 622 – Chi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp.<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 338 – Ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c (3382, 3383, 3384, 3386).<\/span>
\nc) Khi tr\u00edch tr\u01b0\u1edbc ti\u1ec1n l\u01b0\u01a1ng ngh\u1ec9 ph\u00e9p c\u1ee7a c\u00f4ng nh\u00e2n s\u1ea3n xu\u1ea5t, ghi:<\/span>
\nN\u1ee3 TK 622 – Chi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 335 – Chi ph\u00ed ph\u1ea3i tr\u1ea3.<\/span><\/p>\n

d) Khi c\u00f4ng nh\u00e2n s\u1ea3n xu\u1ea5t th\u1ef1c t\u1ebf ngh\u1ec9 ph\u00e9p, k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh s\u1ed1 ph\u1ea3i tr\u1ea3 v\u1ec1 ti\u1ec1n l\u01b0\u01a1ng ngh\u1ec9 ph\u00e9p c\u1ee7a c\u00f4ng nh\u00e2n s\u1ea3n xu\u1ea5t, ghi:<\/span>
\nN\u1ee3 TK 335 – Chi ph\u00ed ph\u1ea3i tr\u1ea3<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 334 – Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/span><\/p>\n

\u0111) \u0110\u1ed1i v\u1edbi chi ph\u00ed nh\u00e2n c\u00f4ng s\u1eed d\u1ee5ng chung cho h\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c kinh doanh<\/span><\/p>\n

– Khi ph\u00e1t sinh chi ph\u00ed nh\u00e2n c\u00f4ng s\u1eed d\u1ee5ng chung cho h\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c kinh doanh, c\u0103n c\u1ee9 ho\u00e1 \u0111\u01a1n v\u00e0 c\u00e1c ch\u1ee9ng t\u1eeb li\u00ean quan, ghi:<\/span>
\n N\u1ee3 TK 622 – Chi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp (chi ti\u1ebft cho t\u1eebng h\u1ee3p \u0111\u1ed3ng)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 111, 112, 334\u2026<\/span><\/p>\n

– \u0110\u1ecbnh k\u1ef3, k\u1ebf to\u00e1n l\u1eadp B\u1ea3ng ph\u00e2n b\u1ed5 chi ph\u00ed chung (c\u00f3 s\u1ef1 x\u00e1c nh\u1eadn c\u1ee7a c\u00e1c b\u00ean) v\u00e0 xu\u1ea5t ho\u00e1 \u0111\u01a1n GTGT \u0111\u1ec3 ph\u00e2n b\u1ed5 chi ph\u00ed nh\u00e2n c\u00f4ng s\u1eed d\u1ee5ng chung cho h\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c kinh doanh cho c\u00e1c b\u00ean, ghi:<\/span>
\n N\u1ee3 TK 138 – Ph\u1ea3i thu kh\u00e1c (chi ti\u1ebft cho t\u1eebng \u0111\u1ed1i t\u00e1c)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 622 – Chi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 3331 – Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p khi ph\u00e2n b\u1ed5 chi ph\u00ed kh\u00f4ng ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n GTGT, k\u1ebf to\u00e1n ghi gi\u1ea3m thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o b\u1eb1ng c\u00e1ch ghi C\u00f3 TK 133 – Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb.<\/span><\/p>\n

e) Cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n, t\u00ednh ph\u00e2n b\u1ed5 v\u00e0 k\u1ebft chuy\u1ec3n chi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp v\u00e0o b\u00ean N\u1ee3 TK 154 ho\u1eb7c b\u00ean N\u1ee3 TK 631 theo \u0111\u1ed1i t\u01b0\u1ee3ng t\u1eadp h\u1ee3p chi ph\u00ed, ghi:<\/span>
\nN\u1ee3 TK 154 – Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang, ho\u1eb7c<\/span>
\nN\u1ee3 TK 631 – Gi\u00e1 th\u00e0nh s\u1ea3n xu\u1ea5t (ph\u01b0\u01a1ng ph\u00e1p ki\u1ec3m k\u00ea \u0111\u1ecbnh k\u1ef3)<\/span>
\nN\u1ee3 TK 632 – Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n (ph\u1ea7n v\u01b0\u1ee3t tr\u00ean m\u1ee9c b\u00ecnh th\u01b0\u1eddng)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 622 – Chi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

K\u1ebf to\u00e1n Centax xin chia s\u1ebb\u00a0C\u00e1ch h\u1ea1ch to\u00e1n T\u00e0i kho\u1ea3n 622 \u2013 Chi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp Theo \u0110i\u1ec1u 85\u00a0Th\u00f4ng t\u01b0 200\/2014\/TT-BTC quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n \u0111\u1ed1i v\u1edbi t\u00e0i kho\u1ea3n n\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 chi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c..<\/p>\n","protected":false},"author":7,"featured_media":4078,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[414],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/3935"}],"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=3935"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/3935\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/4078"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=3935"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=3935"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}