{"id":3987,"date":"2015-07-25T07:37:36","date_gmt":"2015-07-25T07:37:36","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=3987"},"modified":"2015-07-25T08:38:14","modified_gmt":"2015-07-25T08:38:14","slug":"cach-hach-toan-quy-ho-tro-sap-xep-doanh-nghiep-tai-khoan-417","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=3987","title":{"rendered":"C\u00e1ch h\u1ea1ch to\u00e1n qu\u1ef9 h\u1ed7 tr\u1ee3 s\u1eafp x\u1ebfp doanh nghi\u1ec7p – T\u00e0i kho\u1ea3n 417"},"content":{"rendered":"

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

K\u1ebf to\u00e1n Centax<\/a> xin gi\u1edbi thi\u1ec7u C\u00e1ch h\u1ea1ch to\u00e1n qu\u1ef9 h\u1ed7 tr\u1ee3 s\u1eafp x\u1ebfp doanh nghi\u1ec7p – T\u00e0i kho\u1ea3n 417 theo \u0110i\u1ec1u 71\u00a0Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a> m\u1edbi nh\u1ea5t nh\u01b0 sau:<\/span><\/p>\n

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

\u00a0T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh t\u00ecnh h\u00ecnh tr\u00edch l\u1eadp v\u00e0 s\u1eed d\u1ee5ng \u201cQu\u1ef9 H\u1ed7 tr\u1ee3 s\u1eafp x\u1ebfp doanh nghi\u1ec7p\u201d t\u1ea1i c\u00e1c c\u00f4ng ty TNHH m\u1ed9t th\u00e0nh vi\u00ean do Nh\u00e0 n\u01b0\u1edbc s\u1edf h\u1eefu 100% v\u1ed1n \u0111i\u1ec1u l\u1ec7 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

 <\/p>\n

2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i d\u1ee5ng ph\u1ea3n \u00e1nh c\u1ee7a t\u00e0i kho\u1ea3n 417 – Qu\u1ef9 h\u1ed7 tr\u1ee3 s\u1eafp x\u1ebfp doanh nghi\u1ec7p<\/span><\/strong><\/h2>\n

B\u00ean N\u1ee3: C\u00e1c kho\u1ea3n chi t\u1eeb Qu\u1ef9 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

B\u00ean C\u00f3: C\u00e1c kho\u1ea3n thu c\u1ee7a Qu\u1ef9<\/span><\/p>\n

S\u1ed1 d\u01b0 b\u00ean C\u00f3: S\u1ed1 d\u01b0 Qu\u1ef9 H\u1ed7 tr\u1ee3 s\u1eafp x\u1ebfp doanh nghi\u1ec7p hi\u1ec7n c\u00f3 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) K\u1ebf to\u00e1n s\u1ed1 thu v\u1ec1 c\u1ed5 ph\u1ea7n h\u00f3a:<\/span>
\n N\u1ee3 TK 1385 – Ph\u1ea3i thu v\u1ec1 c\u1ed5 ph\u1ea7n ho\u00e1<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 417 – Qu\u1ef9 H\u1ed7 tr\u1ee3 s\u1eafp x\u1ebfp doanh nghi\u1ec7p.<\/span><\/p>\n

b) K\u1ebf to\u00e1n ph\u1ea3n \u00e1nh s\u1ed1 thu c\u1ee7a Qu\u1ef9 theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n, ghi: <\/span>
\nN\u1ee3 c\u00e1c TK 111, 112, 138<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 417 – Qu\u1ef9 H\u1ed7 tr\u1ee3 s\u1eafp x\u1ebfp doanh nghi\u1ec7p.<\/span><\/p>\n

c) C\u0103n c\u1ee9 v\u00e0o b\u00e1o c\u00e1o quy\u1ebft to\u00e1n c\u00e1c kho\u1ea3n chi th\u1ef1c hi\u1ec7n ch\u00ednh s\u00e1ch \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng t\u1ea1i doanh nghi\u1ec7p c\u1ed5 ph\u1ea7n ho\u00e1 v\u00e0 chi ph\u00ed c\u1ed5 ph\u1ea7n ho\u00e1 do doanh nghi\u1ec7p c\u1ed5 ph\u1ea7n h\u00f3a l\u1eadp, k\u1ebf to\u00e1n t\u1ea1i C\u00f4ng ty m\u1eb9, T\u1eadp \u0111o\u00e0n, T\u1ed5ng C\u00f4ng ty Nh\u00e0 n\u01b0\u1edbc ph\u1ea3n \u00e1nh s\u1ed1 thu t\u1eeb ch\u00eanh l\u1ec7ch thu, chi c\u1ed5 ph\u1ea7n ho\u00e1 doanh nghi\u1ec7p v\u00e0 ph\u1ea3n \u00e1nh s\u1ed1 \u0111\u00e3 chi tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng, s\u1ed1 chi ph\u00ed c\u1ed5 ph\u1ea7n ho\u00e1, ghi:<\/span>
\n N\u1ee3 c\u00e1c TK 111, 112<\/span>
\n N\u1ee3 TK 417 – Qu\u1ef9 H\u1ed7 tr\u1ee3 s\u1eafp x\u1ebfp doanh nghi\u1ec7p.<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 1385 – Ph\u1ea3i thu v\u1ec1 c\u1ed5 ph\u1ea7n ho\u00e1.<\/span><\/p>\n

d) Khi \u0111i\u1ec1u chuy\u1ec3n Qu\u1ef9 ho\u1eb7c chi ti\u1ec1n t\u1eeb Qu\u1ef9 theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n, ghi:<\/span>
\n N\u1ee3 TK 417 – Qu\u1ef9 H\u1ed7 tr\u1ee3 s\u1eafp x\u1ebfp doanh nghi\u1ec7p<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 111, 112.<\/span><\/p>\n

\u0111) Khi c\u00f3 ph\u00ea duy\u1ec7t c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 v\u1ec1 vi\u1ec7c b\u1ed5 sung v\u1ed1n \u0111i\u1ec1u l\u1ec7 cho c\u00e1c T\u1eadp \u0111o\u00e0n, t\u1ed5ng c\u00f4ng ty Nh\u00e0 n\u01b0\u1edbc, C\u00f4ng ty m\u1eb9, k\u1ebf to\u00e1n ghi:<\/span>
\n N\u1ee3 TK 417 – Qu\u1ef9 H\u1ed7 tr\u1ee3 s\u1eafp x\u1ebfp doanh nghi\u1ec7p<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 411 – V\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

K\u1ebf to\u00e1n Centax xin gi\u1edbi thi\u1ec7u C\u00e1ch h\u1ea1ch to\u00e1n Qu\u1ef9 h\u1ed7 tr\u1ee3 s\u1eafp x\u1ebfp doanh nghi\u1ec7p – T\u00e0i kho\u1ea3n 417 theo \u0110i\u1ec1u 71 Th\u00f4ng t\u01b0 200\/2014\/TT-BTC m\u1edbi nh\u1ea5t <\/p>\n","protected":false},"author":7,"featured_media":4138,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[425],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/3987"}],"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=3987"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/3987\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/4138"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=3987"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=3987"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}