{"id":4017,"date":"2015-07-25T08:04:26","date_gmt":"2015-07-25T08:04:26","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=4017"},"modified":"2015-07-25T09:16:51","modified_gmt":"2015-07-25T09:16:51","slug":"cach-hach-toan-thue-thu-nhap-doanh-nghiep-tk-3334","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=4017","title":{"rendered":"C\u00e1ch h\u1ea1ch to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p – TK 3334"},"content":{"rendered":"

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

Theo \u0110i\u1ec1u 52 Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a> h\u01b0\u1edbng d\u1eabn c\u00e1ch h\u1ea1ch to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, K\u1ebf to\u00e1n Centax<\/a> xin chia s\u1ebb c\u00f9ng b\u1ea1n \u0111\u1ecdc<\/span><\/p>\n

1. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a t\u00e0i kho\u1ea3n 333 \u2013 Thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p nh\u00e0 n\u01b0\u1edbc<\/strong><\/span><\/h2>\n

B\u00ean N\u1ee3:<\/span>
\n– S\u1ed1 thu\u1ebf GTGT \u0111\u00e3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb trong k\u1ef3;<\/span>
\n– S\u1ed1 thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p, \u0111\u00e3 n\u1ed9p v\u00e0o Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc;<\/span>
\n– S\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb v\u00e0o s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p;<\/span>
\n– S\u1ed1 thu\u1ebf GTGT c\u1ee7a h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i, b\u1ecb gi\u1ea3m gi\u00e1.<\/span><\/p>\n

B\u00ean C\u00f3:<\/span>
\n– S\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u ra v\u00e0 s\u1ed1 thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u ph\u1ea3i n\u1ed9p;<\/span>
\n– S\u1ed1 thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed v\u00e0 c\u00e1c kho\u1ea3n kh\u00e1c ph\u1ea3i n\u1ed9p v\u00e0o Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc.<\/span>
\nS\u1ed1 d\u01b0 b\u00ean C\u00f3: <\/span>
\nS\u1ed1 thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed v\u00e0 c\u00e1c kho\u1ea3n kh\u00e1c c\u00f2n ph\u1ea3i n\u1ed9p v\u00e0o Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n

Trong tr\u01b0\u1eddng h\u1ee3p c\u00e1 bi\u1ec7t, TK 333 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) c\u1ee7a TK 333 ph\u1ea3n \u00e1nh s\u1ed1 thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n \u0111\u00e3 n\u1ed9p l\u1edbn h\u01a1n s\u1ed1 thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p cho Nh\u00e0 n\u01b0\u1edbc, ho\u1eb7c c\u00f3 th\u1ec3 ph\u1ea3n \u00e1nh s\u1ed1 thu\u1ebf \u0111\u00e3 n\u1ed9p \u0111\u01b0\u1ee3c x\u00e9t mi\u1ec5n, gi\u1ea3m ho\u1eb7c cho tho\u00e1i thu nh\u01b0ng ch\u01b0a th\u1ef1c hi\u1ec7n vi\u1ec7c tho\u00e1i thu.<\/span><\/p>\n

2. H\u01b0\u1edbng d\u1eabn h\u1ea1ch to\u00e1n.<\/span><\/strong><\/span><\/h2>\n

a) C\u0103n c\u1ee9 s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p v\u00e0o Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc h\u00e0ng qu\u00fd theo quy \u0111\u1ecbnh, ghi:<\/span>
\nN\u1ee3 TK 821 – Chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (8211)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 3334 – Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/span><\/p>\n

b) Khi n\u1ed9p ti\u1ec1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p v\u00e0o NSNN, ghi:<\/span>
\nN\u1ee3 TK 3334 – Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p <\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 111, 112.<\/span><\/p>\n

c) Cu\u1ed1i n\u0103m, khi x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p c\u1ee7a n\u0103m t\u00e0i ch\u00ednh:<\/span><\/p>\n

– N\u1ebfu s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p th\u1ef1c t\u1ebf ph\u1ea3i n\u1ed9p nh\u1ecf h\u01a1n s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1ea1m n\u1ed9p h\u00e0ng qu\u00fd trong n\u0103m, th\u00ec s\u1ed1 ch\u00eanh l\u1ec7ch, ghi: <\/span>
\nN\u1ee3 TK 3334 – Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/span>
\n\u00a0 \u00a0 \u00a0C\u00f3 TK 821 – Chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (8211).<\/span><\/p>\n

– N\u1ebfu s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p th\u1ef1c t\u1ebf ph\u1ea3i n\u1ed9p l\u1edbn h\u01a1n s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1ea1m n\u1ed9p h\u00e0ng qu\u00fd trong n\u0103m, th\u00ec s\u1ed1 ch\u00eanh l\u1ec7ch ph\u1ea3i n\u1ed9p thi\u1ebfu, ghi:<\/span>
\nN\u1ee3 TK 821 – Chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (8211)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 3334 – Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

Theo \u0110i\u1ec1u 52 Th\u00f4ng t\u01b0 200\/2014\/TT-BTC h\u01b0\u1edbng d\u1eabn c\u00e1ch h\u1ea1ch to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, K\u1ebf to\u00e1n Centax xin chia s\u1ebb c\u00f9ng b\u1ea1n \u0111\u1ecdc 1. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a t\u00e0i kho\u1ea3n 333 \u2013 Thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p nh\u00e0 n\u01b0\u1edbc B\u00ean N\u1ee3: – S\u1ed1 thu\u1ebf GTGT \u0111\u00e3 \u0111\u01b0\u1ee3c kh\u1ea5u..<\/p>\n","protected":false},"author":7,"featured_media":4199,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[440],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/4017"}],"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=4017"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/4017\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/4199"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=4017"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=4017"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}