{"id":4137,"date":"2015-07-25T08:43:40","date_gmt":"2015-07-25T08:43:40","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=4137"},"modified":"2015-07-25T09:40:24","modified_gmt":"2015-07-25T09:40:24","slug":"cach-hach-toan-khoan-phai-tra-nguoi-lao-dong-tk-334","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=4137","title":{"rendered":"C\u00e1ch h\u1ea1ch to\u00e1n kho\u1ea3n ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u00f4ng – TK 334"},"content":{"rendered":"

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

Theo \u0110i\u1ec1u 54\u00a0Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a> h\u01b0\u1edbng d\u1eabn h\u1ea1ch to\u00e1n kho\u1ea3n ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng, K\u1ebf to\u00e1n Centax <\/a>xin chia s\u1ebb c\u00f9ng b\u1ea1n<\/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 c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 v\u00e0 t\u00ecnh h\u00ecnh thanh to\u00e1n c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p v\u1ec1 ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng, ti\u1ec1n th\u01b0\u1edfng, b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 kh\u00e1c thu\u1ed9c v\u1ec1 thu nh\u1eadp c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/span><\/p>\n

2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u1ea3nh c\u1ee7a t\u00e0i kho\u1ea3n 334 \u2013 Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/strong><\/span><\/h2>\n

B\u00ean N\u1ee3:<\/span>
\n– C\u00e1c kho\u1ea3n ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng, ti\u1ec1n th\u01b0\u1edfng c\u00f3 t\u00ednh ch\u1ea5t l\u01b0\u01a1ng, b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i v\u00e0 c\u00e1c kho\u1ea3n kh\u00e1c \u0111\u00e3 tr\u1ea3, \u0111\u00e3 chi, \u0111\u00e3 \u1ee9ng tr\u01b0\u1edbc cho ng\u01b0\u1eddi lao \u0111\u1ed9ng; <\/span>
\n– C\u00e1c kho\u1ea3n kh\u1ea5u tr\u1eeb v\u00e0o ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/span><\/p>\n

B\u00ean C\u00f3: C\u00e1c kho\u1ea3n ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng, ti\u1ec1n th\u01b0\u1edfng c\u00f3 t\u00ednh ch\u1ea5t l\u01b0\u01a1ng, b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i v\u00e0 c\u00e1c kho\u1ea3n kh\u00e1c ph\u1ea3i tr\u1ea3, ph\u1ea3i chi cho ng\u01b0\u1eddi lao \u0111\u1ed9ng;<\/span><\/p>\n

S\u1ed1 d\u01b0 b\u00ean C\u00f3: C\u00e1c kho\u1ea3n ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng, ti\u1ec1n th\u01b0\u1edfng c\u00f3 t\u00ednh ch\u1ea5t l\u01b0\u01a1ng v\u00e0 c\u00e1c kho\u1ea3n kh\u00e1c c\u00f2n ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/span><\/p>\n

T\u00e0i kho\u1ea3n 334 c\u00f3 th\u1ec3 c\u00f3 s\u1ed1 d\u01b0 b\u00ean N\u1ee3. S\u1ed1 d\u01b0 b\u00ean N\u1ee3 t\u00e0i kho\u1ea3n 334 r\u1ea5t c\u00e1 bi\u1ec7t – n\u1ebfu c\u00f3 ph\u1ea3n \u00e1nh s\u1ed1 ti\u1ec1n \u0111\u00e3 tr\u1ea3 l\u1edbn h\u01a1n s\u1ed1 ph\u1ea3i tr\u1ea3 v\u1ec1 ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng, ti\u1ec1n th\u01b0\u1edfng v\u00e0 c\u00e1c kho\u1ea3n kh\u00e1c cho ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/span><\/p>\n

T\u00e0i kho\u1ea3n 334 ph\u1ea3i h\u1ea1ch to\u00e1n chi ti\u1ebft theo 2 n\u1ed9i dung: Thanh to\u00e1n l\u01b0\u01a1ng v\u00e0 thanh to\u00e1n c\u00e1c kho\u1ea3n kh\u00e1c.<\/span><\/p>\n

T\u00e0i kho\u1ea3n 334 – Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng, c\u00f3 2 t\u00e0i kho\u1ea3n c\u1ea5p 2:<\/span><\/p>\n

– T\u00e0i kho\u1ea3n 3341 – Ph\u1ea3i tr\u1ea3 c\u00f4ng nh\u00e2n vi\u00ean: Ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 v\u00e0 t\u00ecnh h\u00ecnh thanh to\u00e1n c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 cho c\u00f4ng nh\u00e2n vi\u00ean c\u1ee7a doanh nghi\u1ec7p v\u1ec1 ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n th\u01b0\u1edfng c\u00f3 t\u00ednh ch\u1ea5t l\u01b0\u01a1ng, b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 kh\u00e1c thu\u1ed9c v\u1ec1 thu nh\u1eadp c\u1ee7a c\u00f4ng nh\u00e2n vi\u00ean.<\/span><\/p>\n

– T\u00e0i kho\u1ea3n 3348 – Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00e1c: Ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 v\u00e0 t\u00ecnh h\u00ecnh thanh to\u00e1n c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00e1c ngo\u00e0i c\u00f4ng nh\u00e2n vi\u00ean c\u1ee7a doanh nghi\u1ec7p v\u1ec1 ti\u1ec1n c\u00f4ng, ti\u1ec1n th\u01b0\u1edfng (n\u1ebfu c\u00f3) c\u00f3 t\u00ednh ch\u1ea5t v\u1ec1 ti\u1ec1n c\u00f4ng v\u00e0 c\u00e1c kho\u1ea3n kh\u00e1c thu\u1ed9c v\u1ec1 thu nh\u1eadp c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/span><\/p>\n

3. Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n m\u1ed9t s\u1ed1 nghi\u1ec7p v\u1ee5 kinh t\u1ebf ch\u1ee7 y\u1ebfu<\/span><\/strong><\/span><\/h2>\n

a) T\u00ednh ti\u1ec1n l\u01b0\u01a1ng, c\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p theo quy \u0111\u1ecbnh ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng, ghi:<\/span>
\nN\u1ee3 TK 241 – X\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n d\u1edf dang<\/span>
\nN\u1ee3 c\u00e1c TK 622, 623, 627, 641, 642<\/span>
\nC\u00f3 TK 334 – Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng (3341, 3348).<\/span><\/p>\n

b) Ti\u1ec1n th\u01b0\u1edfng tr\u1ea3 cho c\u00f4ng nh\u00e2n vi\u00ean:<\/span>
\n– Khi x\u00e1c \u0111\u1ecbnh s\u1ed1 ti\u1ec1n th\u01b0\u1edfng tr\u1ea3 c\u00f4ng nh\u00e2n vi\u00ean t\u1eeb qu\u1ef9 khen th\u01b0\u1edfng, ghi:<\/span>
\nN\u1ee3 TK 353 – Qu\u1ef9 khen th\u01b0\u1edfng, ph\u00fac l\u1ee3i (3531)<\/span>
\nC\u00f3 TK 334 – Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng (3341).<\/span><\/p>\n

– Khi xu\u1ea5t qu\u1ef9 chi tr\u1ea3 ti\u1ec1n th\u01b0\u1edfng, ghi:<\/span>
\nN\u1ee3 TK 334 – Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng (3341)<\/span>
\nC\u00f3 c\u00e1c TK 111, 112,…<\/span><\/p>\n

c) T\u00ednh ti\u1ec1n b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i (\u1ed1m \u0111au, thai s\u1ea3n, tai n\u1ea1n,…) ph\u1ea3i tr\u1ea3 cho c\u00f4ng nh\u00e2n vi\u00ean, ghi:<\/span>
\nN\u1ee3 TK 338 – Ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c (3383)<\/span>
\nC\u00f3 TK 334 – Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng (3341).<\/span><\/p>\n

d) T\u00ednh ti\u1ec1n l\u01b0\u01a1ng ngh\u1ec9 ph\u00e9p th\u1ef1c t\u1ebf ph\u1ea3i tr\u1ea3 cho c\u00f4ng nh\u00e2n vi\u00ean, ghi:<\/span>
\nN\u1ee3 c\u00e1c TK 623, 627, 641, 642<\/span>
\nN\u1ee3 TK 335 – Chi ph\u00ed ph\u1ea3i tr\u1ea3 (\u0111\u01a1n v\u1ecb c\u00f3 tr\u00edch tr\u01b0\u1edbc ti\u1ec1n l\u01b0\u01a1ng ngh\u1ec9 ph\u00e9p)<\/span>
\nC\u00f3 TK 334 – Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng (3341).<\/span><\/p>\n

\u0111) C\u00e1c kho\u1ea3n ph\u1ea3i kh\u1ea5u tr\u1eeb v\u00e0o l\u01b0\u01a1ng v\u00e0 thu nh\u1eadp c\u1ee7a c\u00f4ng nh\u00e2n vi\u00ean v\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00e1c c\u1ee7a doanh nghi\u1ec7p nh\u01b0 ti\u1ec1n t\u1ea1m \u1ee9ng ch\u01b0a chi h\u1ebft, b\u1ea3o hi\u1ec3m y t\u1ebf, b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p, ti\u1ec1n thu b\u1ed3i th\u01b0\u1eddng v\u1ec1 t\u00e0i s\u1ea3n thi\u1ebfu theo quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd…. ghi:<\/span>
\nN\u1ee3 TK 334 – Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng (3341, 3348)<\/span>
\nC\u00f3 TK 141 – T\u1ea1m \u1ee9ng<\/span>
\nC\u00f3 TK 338 – Ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c<\/span>
\nC\u00f3 TK 138 – Ph\u1ea3i thu kh\u00e1c.<\/span><\/p>\n

e) T\u00ednh ti\u1ec1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n c\u1ee7a c\u00f4ng nh\u00e2n vi\u00ean v\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00e1c c\u1ee7a doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p Nh\u00e0 n\u01b0\u1edbc, ghi:<\/span>
\nN\u1ee3 TK 334 – Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng (3341, 3348)<\/span>
\nC\u00f3 TK 333 – Thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p Nh\u00e0 n\u01b0\u1edbc (3335).<\/span>
\ng) Khi \u1ee9ng tr\u01b0\u1edbc ho\u1eb7c th\u1ef1c tr\u1ea3 ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng cho c\u00f4ng nh\u00e2n vi\u00ean v\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00e1c c\u1ee7a doanh nghi\u1ec7p, ghi:<\/span>
\nN\u1ee3 TK 334 – Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng (3341, 3348)<\/span>
\nC\u00f3 c\u00e1c TK 111, 112,…<\/span><\/p>\n

h) Thanh to\u00e1n c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 cho c\u00f4ng nh\u00e2n vi\u00ean v\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00e1c c\u1ee7a doanh nghi\u1ec7p, ghi: <\/span>
\nN\u1ee3 TK 334 – Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng (3341, 3348)<\/span>
\nC\u00f3 c\u00e1c TK 111, 112,…<\/span><\/p>\n

i) Tr\u01b0\u1eddng h\u1ee3p tr\u1ea3 l\u01b0\u01a1ng ho\u1eb7c th\u01b0\u1edfng cho c\u00f4ng nh\u00e2n vi\u00ean v\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00e1c c\u1ee7a doanh nghi\u1ec7p b\u1eb1ng s\u1ea3n ph\u1ea9m, h\u00e0ng ho\u00e1, k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh doanh thu b\u00e1n h\u00e0ng kh\u00f4ng bao g\u1ed3m thu\u1ebf GTGT, ghi:<\/span>
\nN\u1ee3 TK 334 – Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng (3341, 3348)<\/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 (33311).<\/span><\/p>\n

k) X\u00e1c \u0111\u1ecbnh v\u00e0 thanh to\u00e1n c\u00e1c kho\u1ea3n kh\u00e1c ph\u1ea3i tr\u1ea3 cho c\u00f4ng nh\u00e2n vi\u00ean v\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p nh\u01b0 ti\u1ec1n \u0103n ca, ti\u1ec1n nh\u00e0, ti\u1ec1n \u0111i\u1ec7n tho\u1ea1i, h\u1ecdc ph\u00ed, th\u1ebb h\u1ed9i vi\u00ean…:<\/span><\/p>\n

– Khi x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c s\u1ed1 ph\u1ea3i tr\u1ea3 cho c\u00f4ng nh\u00e2n vi\u00ean v\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p, ghi: <\/span>
\nN\u1ee3 c\u00e1c TK 622, 623, 627, 641, 642<\/span>
\nC\u00f3 TK 334 – Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng (3341, 3348).<\/span><\/p>\n

– Khi chi tr\u1ea3 cho c\u00f4ng nh\u00e2n vi\u00ean v\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p, ghi: <\/span>
\nN\u1ee3 TK 334 – Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng (3341, 3348)<\/span>
\nC\u00f3 c\u00e1c TK 111, 112,…<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

Theo \u0110i\u1ec1u 54\u00a0Th\u00f4ng t\u01b0 200\/2014\/TT-BTC h\u01b0\u1edbng d\u1eabn h\u1ea1ch to\u00e1n kho\u1ea3n ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng, K\u1ebf to\u00e1n Centax xin chia s\u1ebb c\u00f9ng b\u1ea1n 1. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 v\u00e0 t\u00ecnh h\u00ecnh thanh to\u00e1n c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p..<\/p>\n","protected":false},"author":7,"featured_media":4242,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[453],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/4137"}],"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=4137"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/4137\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/4242"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=4137"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=4137"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}