{"id":4152,"date":"2015-07-25T08:56:07","date_gmt":"2015-07-25T08:56:07","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=4152"},"modified":"2015-07-25T09:41:51","modified_gmt":"2015-07-25T09:41:51","slug":"cach-hach-toan-chi-phi-phai-tra-tk-335","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=4152","title":{"rendered":"C\u00e1ch h\u1ea1ch to\u00e1n chi ph\u00ed ph\u1ea3i tr\u1ea3 – TK 335"},"content":{"rendered":"

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

Theo \u0110i\u1ec1u 53 Th\u00f4ng t\u01b0 200\/2104\/TT-BTC<\/a> c\u00f3 quy \u0111\u1ecbnh vi\u1ec7c h\u1ea1ch to\u00e1n chi ph\u00ed ph\u1ea3i tr\u1ea3 , K\u1ebf to\u00e1n Centax xin chia s\u1ebb c\u00f9ng b\u1ea1n\u00a0<\/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 c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 cho h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u00e3 nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb ng\u01b0\u1eddi b\u00e1n ho\u1eb7c \u0111\u00e3 cung c\u1ea5p cho ng\u01b0\u1eddi mua trong k\u1ef3 b\u00e1o c\u00e1o nh\u01b0ng th\u1ef1c t\u1ebf ch\u01b0a chi tr\u1ea3 do ch\u01b0a c\u00f3 h\u00f3a \u0111\u01a1n ho\u1eb7c ch\u01b0a \u0111\u1ee7 h\u1ed3 s\u01a1, t\u00e0i li\u1ec7u k\u1ebf to\u00e1n, \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a k\u1ef3 b\u00e1o c\u00e1o.<\/span><\/p>\n

T\u00e0i kho\u1ea3n n\u00e0y c\u00f2n ph\u1ea3n \u00e1nh c\u1ea3 c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng trong k\u1ef3 nh\u01b0 ph\u1ea3i tr\u1ea3 v\u1ec1 ti\u1ec1n l\u01b0\u01a1ng ngh\u1ec9 ph\u00e9p v\u00e0 c\u00e1c kho\u1ea3n chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a k\u1ef3 b\u00e1o c\u00e1o ph\u1ea3i tr\u00edch tr\u01b0\u1edbc, nh\u01b0:<\/span>
\n– Chi ph\u00ed trong th\u1eddi gian doanh nghi\u1ec7p ng\u1eebng s\u1ea3n xu\u1ea5t theo m\u00f9a, v\u1ee5 c\u00f3 th\u1ec3 x\u00e2y d\u1ef1ng \u0111\u01b0\u1ee3c k\u1ebf ho\u1ea1ch ng\u1eebng s\u1ea3n xu\u1ea5t. K\u1ebf to\u00e1n ti\u1ebfn h\u00e0nh t\u00ednh tr\u01b0\u1edbc v\u00e0 h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh trong k\u1ef3 nh\u1eefng chi ph\u00ed s\u1ebd ph\u1ea3i chi trong th\u1eddi gian ng\u1eebng s\u1ea3n xu\u1ea5t, kinh doanh.<\/span>
\n– Tr\u00edch tr\u01b0\u1edbc chi ph\u00ed l\u00e3i ti\u1ec1n vay ph\u1ea3i tr\u1ea3 trong tr\u01b0\u1eddng h\u1ee3p vay tr\u1ea3 l\u00e3i sau, l\u00e3i tr\u00e1i phi\u1ebfu tr\u1ea3 sau (khi tr\u00e1i phi\u1ebfu \u0111\u00e1o h\u1ea1n).<\/span>
\n– Tr\u00edch tr\u01b0\u1edbc chi ph\u00ed \u0111\u1ec3 t\u1ea1m t\u00ednh gi\u00e1 v\u1ed1n h\u00e0ng h\u00f3a, th\u00e0nh ph\u1ea9m b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u00e3 b\u00e1n.<\/span><\/p>\n

b) K\u1ebf to\u00e1n ph\u1ea3i ph\u00e2n bi\u1ec7t c\u00e1c kho\u1ea3n chi ph\u00ed ph\u1ea3i tr\u1ea3 (hay c\u00f2n \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 chi ph\u00ed tr\u00edch tr\u01b0\u1edbc ho\u1eb7c chi ph\u00ed d\u1ed3n t\u00edch) v\u1edbi c\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh tr\u00ean t\u00e0i kho\u1ea3n 352 \u0111\u1ec3 ghi nh\u1eadn v\u00e0 tr\u00ecnh b\u00e0y B\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u00f9 h\u1ee3p v\u1edbi b\u1ea3n ch\u1ea5t c\u1ee7a t\u1eebng kho\u1ea3n m\u1ee5c, c\u1ee5 th\u1ec3:<\/span><\/p>\n

– C\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 l\u00e0 ngh\u0129a v\u1ee5 n\u1ee3 hi\u1ec7n t\u1ea1i nh\u01b0ng th\u01b0\u1eddng ch\u01b0a x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c th\u1eddi gian thanh to\u00e1n c\u1ee5 th\u1ec3; C\u00e1c kho\u1ea3n chi ph\u00ed ph\u1ea3i tr\u1ea3 l\u00e0 ngh\u0129a v\u1ee5 n\u1ee3 hi\u1ec7n t\u1ea1i ch\u1eafc ch\u1eafn v\u1ec1 th\u1eddi gian ph\u1ea3i thanh to\u00e1n;<\/span><\/p>\n

– C\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 th\u01b0\u1eddng \u0111\u01b0\u1ee3c \u01b0\u1edbc t\u00ednh v\u00e0 c\u00f3 th\u1ec3 ch\u01b0a x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c ch\u1eafc ch\u1eafn s\u1ed1 s\u1ebd ph\u1ea3i tr\u1ea3 (v\u00ed d\u1ee5 kho\u1ea3n chi ph\u00ed d\u1ef1 ph\u00f2ng b\u1ea3o h\u00e0nh s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng); C\u00e1c kho\u1ea3n chi ph\u00ed ph\u1ea3i tr\u1ea3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c ch\u1eafc ch\u1eafn s\u1ed1 s\u1ebd ph\u1ea3i tr\u1ea3;<\/span><\/p>\n

– Tr\u00ean B\u00e1o c\u00e1o t\u00e0i ch\u00ednh, c\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y t\u00e1ch bi\u1ec7t v\u1edbi c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 th\u01b0\u01a1ng m\u1ea1i v\u00e0 ph\u1ea3i tr\u1ea3 kh\u00e1c trong khi chi ph\u00ed ph\u1ea3i tr\u1ea3 l\u00e0 m\u1ed9t ph\u1ea7n c\u1ee7a c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 th\u01b0\u01a1ng m\u1ea1i ho\u1eb7c ph\u1ea3i tr\u1ea3 kh\u00e1c.<\/span><\/p>\n

– Vi\u1ec7c h\u1ea1ch to\u00e1n c\u00e1c kho\u1ea3n chi ph\u00ed ph\u1ea3i tr\u1ea3 v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh trong k\u1ef3 ph\u1ea3i th\u1ef1c hi\u1ec7n theo nguy\u00ean t\u1eafc ph\u00f9 h\u1ee3p gi\u1eefa doanh thu v\u00e0 chi ph\u00ed ph\u00e1t sinh trong k\u1ef3. C\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 ch\u01b0a ph\u00e1t sinh do ch\u01b0a nh\u1eadn h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 nh\u01b0ng \u0111\u01b0\u1ee3c t\u00ednh tr\u01b0\u1edbc v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh k\u1ef3 n\u00e0y \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o khi ph\u00e1t sinh th\u1ef1c t\u1ebf kh\u00f4ng g\u00e2y \u0111\u1ed9t bi\u1ebfn cho chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh l\u00e0 d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3.<\/span><\/p>\n

c) C\u00e1c kho\u1ea3n tr\u00edch tr\u01b0\u1edbc kh\u00f4ng \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh v\u00e0o t\u00e0i kho\u1ea3n 335 m\u00e0 \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh l\u00e0 d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3, nh\u01b0:<\/span>
\n– Chi ph\u00ed s\u1eeda ch\u1eefa l\u1edbn c\u1ee7a nh\u1eefng TSC\u0110 \u0111\u1eb7c th\u00f9 do vi\u1ec7c s\u1eeda ch\u1eefa l\u1edbn c\u00f3 t\u00ednh chu k\u1ef3, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ph\u00e9p tr\u00edch tr\u01b0\u1edbc chi ph\u00ed s\u1eeda ch\u1eefa cho n\u0103m k\u1ebf ho\u1ea1ch ho\u1eb7c m\u1ed9t s\u1ed1 n\u0103m ti\u1ebfp theo;<\/span>
\n– D\u1ef1 ph\u00f2ng b\u1ea3o h\u00e0nh s\u1ea3n ph\u1ea9m, h\u00e0ng ho\u00e1, c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng, t\u00e1i c\u01a1 c\u1ea5u;<\/span>
\n– C\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 kh\u00e1c (quy \u0111\u1ecbnh trong TK 352).<\/span><\/p>\n

d) Vi\u1ec7c tr\u00edch tr\u01b0\u1edbc v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh trong k\u1ef3 ph\u1ea3i \u0111\u01b0\u1ee3c t\u00ednh to\u00e1n m\u1ed9t c\u00e1ch ch\u1eb7t ch\u1ebd (l\u1eadp d\u1ef1 to\u00e1n chi ph\u00ed v\u00e0 \u0111\u01b0\u1ee3c c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t) v\u00e0 ph\u1ea3i c\u00f3 b\u1eb1ng ch\u1ee9ng h\u1ee3p l\u00fd, tin c\u1eady v\u1ec1 c\u00e1c kho\u1ea3n chi ph\u00ed ph\u1ea3i tr\u00edch tr\u01b0\u1edbc trong k\u1ef3, \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o s\u1ed1 chi ph\u00ed ph\u1ea3i tr\u1ea3 h\u1ea1ch to\u00e1n v\u00e0o t\u00e0i kho\u1ea3n n\u00e0y ph\u00f9 h\u1ee3p v\u1edbi s\u1ed1 chi ph\u00ed th\u1ef1c t\u1ebf ph\u00e1t sinh. Nghi\u00eam c\u1ea5m vi\u1ec7c tr\u00edch tr\u01b0\u1edbc v\u00e0o chi ph\u00ed nh\u1eefng n\u1ed9i dung kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh.<\/span><\/p>\n

\u0111) V\u1ec1 nguy\u00ean t\u1eafc, c\u00e1c kho\u1ea3n chi ph\u00ed ph\u1ea3i tr\u1ea3 ph\u1ea3i \u0111\u01b0\u1ee3c quy\u1ebft to\u00e1n v\u1edbi s\u1ed1 chi ph\u00ed th\u1ef1c t\u1ebf ph\u00e1t sinh. S\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 tr\u00edch tr\u01b0\u1edbc v\u00e0 chi ph\u00ed th\u1ef1c t\u1ebf ph\u1ea3i \u0111\u01b0\u1ee3c ho\u00e0n nh\u1eadp.<\/span><\/p>\n

e) Vi\u1ec7c tr\u00edch tr\u01b0\u1edbc chi ph\u00ed \u0111\u1ec3 t\u1ea1m t\u00ednh gi\u00e1 v\u1ed1n s\u1ea3n ph\u1ea9m, h\u00e0ng ho\u00e1 b\u1ea5t \u0111\u1ed9ng s\u1ea3n c\u00f2n ph\u1ea3i tu\u00e2n th\u1ee7 th\u00eam c\u00e1c nguy\u00ean t\u1eafc sau:<\/span><\/p>\n

– Doanh nghi\u1ec7p ch\u1ec9 \u0111\u01b0\u1ee3c tr\u00edch tr\u01b0\u1edbc v\u00e0o gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n chi ph\u00ed \u0111\u00e3 c\u00f3 trong d\u1ef1 to\u00e1n \u0111\u1ea7u t\u01b0, x\u00e2y d\u1ef1ng nh\u01b0ng ch\u01b0a c\u00f3 \u0111\u1ee7 h\u1ed3 s\u01a1, t\u00e0i li\u1ec7u \u0111\u1ec3 nghi\u1ec7m thu kh\u1ed1i l\u01b0\u1ee3ng v\u00e0 ph\u1ea3i thuy\u1ebft minh chi ti\u1ebft v\u1ec1 l\u00fd do, n\u1ed9i dung chi ph\u00ed tr\u00edch tr\u01b0\u1edbc cho t\u1eebng h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh trong k\u1ef3.<\/span><\/p>\n

– Doanh nghi\u1ec7p ch\u1ec9 \u0111\u01b0\u1ee3c tr\u00edch tr\u01b0\u1edbc chi ph\u00ed \u0111\u1ec3 t\u1ea1m t\u00ednh gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n cho ph\u1ea7n h\u00e0ng ho\u00e1 b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u00e3 ho\u00e0n th\u00e0nh, \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 \u0111\u00e3 b\u00e1n trong k\u1ef3 v\u00e0 \u0111\u1ee7 ti\u00eau chu\u1ea9n ghi nh\u1eadn doanh thu.<\/span><\/p>\n

– S\u1ed1 chi ph\u00ed tr\u00edch tr\u01b0\u1edbc \u0111\u01b0\u1ee3c t\u1ea1m t\u00ednh v\u00e0 s\u1ed1 chi ph\u00ed th\u1ef1c t\u1ebf ph\u00e1t sinh \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n ph\u1ea3i \u0111\u1ea3m b\u1ea3o t\u01b0\u01a1ng \u1ee9ng v\u1edbi \u0111\u1ecbnh m\u1ee9c gi\u00e1 v\u1ed1n t\u00ednh theo t\u1ed5ng chi ph\u00ed d\u1ef1 to\u00e1n c\u1ee7a ph\u1ea7n h\u00e0ng ho\u00e1 b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 \u0111\u00e3 b\u00e1n (\u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo di\u1ec7n t\u00edch).<\/span><\/p>\n

g) Vi\u1ec7c x\u00e1c \u0111\u1ecbnh chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c v\u1ed1n h\u00f3a ph\u1ea3i tu\u1ea7n th\u1ee7 Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n \u201cChi ph\u00ed \u0111i vay\u201d. Vi\u1ec7c v\u1ed1n h\u00f3a l\u00e3i vay trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span>
\n– \u0110\u1ed1i v\u1edbi kho\u1ea3n vay ri\u00eang ph\u1ee5c v\u1ee5 vi\u1ec7c x\u00e2y d\u1ef1ng TSC\u0110, B\u0110S\u0110T, l\u00e3i vay \u0111\u01b0\u1ee3c v\u1ed1n h\u00f3a k\u1ec3 c\u1ea3 khi th\u1eddi gian x\u00e2y d\u1ef1ng d\u01b0\u1edbi 12 th\u00e1ng;<\/span>
\n– Nh\u00e0 th\u1ea7u kh\u00f4ng v\u1ed1n h\u00f3a l\u00e3i vay khi \u0111i vay \u0111\u1ec3 ph\u1ee5c v\u1ee5 vi\u1ec7c thi c\u00f4ng, x\u00e2y d\u1ef1ng c\u00f4ng tr\u00ecnh, t\u00e0i s\u1ea3n cho kh\u00e1ch h\u00e0ng, k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p \u0111\u1ed1i v\u1edbi kho\u1ea3n vay ri\u00eang, vi d\u1ee5: Nh\u00e0 th\u1ea7y x\u00e2y l\u1eafp vay ti\u1ec1n \u0111\u1ec3 thi c\u00f4ng x\u00e2y d\u1ef1ng c\u00f4ng tr\u00ecnh cho kh\u00e1ch h\u00e0ng, c\u00f4ng ty \u0111\u00f3ng t\u00e0u theo h\u1ee3p \u0111\u00f2ng cho ch\u1ee7 t\u00e0u…<\/span><\/p>\n

h) Nh\u1eefng kho\u1ea3n chi ph\u00ed tr\u00edch tr\u01b0\u1edbc ch\u01b0a s\u1eed d\u1ee5ng cu\u1ed1i n\u0103m ph\u1ea3i gi\u1ea3i tr\u00ecnh trong b\u1ea3n thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/p>\n

2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a t\u00e0i kho\u1ea3n 335 \u2013 Chi ph\u00ed ph\u1ea3i tr\u1ea3<\/span><\/h2>\n

B\u00ean N\u1ee3:<\/span>
\n– C\u00e1c kho\u1ea3n chi tr\u1ea3 th\u1ef1c t\u1ebf ph\u00e1t sinh \u0111\u00e3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed ph\u1ea3i tr\u1ea3; <\/span>
\n– S\u1ed1 ch\u00eanh l\u1ec7ch v\u1ec1 chi ph\u00ed ph\u1ea3i tr\u1ea3 l\u1edbn h\u01a1n s\u1ed1 chi ph\u00ed th\u1ef1c t\u1ebf \u0111\u01b0\u1ee3c ghi gi\u1ea3m chi ph\u00ed.<\/span><\/p>\n

B\u00ean C\u00f3: Chi ph\u00ed ph\u1ea3i tr\u1ea3 d\u1ef1 t\u00ednh tr\u01b0\u1edbc v\u00e0 ghi nh\u1eadn v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh.<\/span><\/p>\n

S\u1ed1 d\u01b0 b\u00ean C\u00f3: Chi ph\u00ed ph\u1ea3i tr\u1ea3 \u0111\u00e3 t\u00ednh v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh nh\u01b0ng th\u1ef1c t\u1ebf ch\u01b0a ph\u00e1t sinh.<\/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) Tr\u00edch tr\u01b0\u1edbc v\u00e0o chi ph\u00ed 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 622 – Chi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp<\/span>
\nC\u00f3 TK 335 – Chi ph\u00ed ph\u1ea3i tr\u1ea3.<\/span><\/p>\n

b) Khi t\u00ednh ti\u1ec1n l\u01b0\u01a1ng ngh\u1ec9 ph\u00e9p th\u1ef1c t\u1ebf ph\u1ea3i tr\u1ea3 cho c\u00f4ng nh\u00e2n s\u1ea3n xu\u1ea5t, n\u1ebfu s\u1ed1 tr\u00edch tr\u01b0\u1edbc l\u1edbn h\u01a1n s\u1ed1 th\u1ef1c t\u1ebf ph\u1ea3i tr\u1ea3, ghi:<\/span>
\nN\u1ee3 TK 335 – Chi ph\u00ed ph\u1ea3i tr\u1ea3 (s\u1ed1 \u0111\u00e3 tr\u00edch tr\u01b0\u1edbc)<\/span>
\nC\u00f3 TK 622- Chi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp.<\/span><\/p>\n

c) Tr\u00edch tr\u01b0\u1edbc v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh s\u1ed1 chi s\u1eeda ch\u1eefa TSC\u0110 ph\u00e1t sinh trong k\u1ef3 m\u00e0 nh\u00e0 th\u1ea7u \u0111\u00e3 th\u1ef1c hi\u1ec7n nh\u01b0ng ch\u01b0a nghi\u1ec7m thu, xu\u1ea5t h\u00f3a \u0111\u01a1n, ghi:<\/span>
\nN\u1ee3 c\u00e1c TK 241, 623, 627, 641, 642<\/span>
\nC\u00f3 TK 335 – Chi ph\u00ed ph\u1ea3i tr\u1ea3.<\/span><\/p>\n

d) Khi c\u00f4ng vi\u1ec7c s\u1eeda ch\u1eefa TSC\u0110 ho\u00e0n th\u00e0nh, b\u00e0n giao \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng, n\u1ebfu s\u1ed1 tr\u00edch tr\u01b0\u1edbc cao h\u01a1n chi ph\u00ed th\u1ef1c t\u1ebf ph\u00e1t sinh, ghi:<\/span>
\nN\u1ee3 TK 335 – Chi ph\u00ed ph\u1ea3i tr\u1ea3 (s\u1ed1 \u0111\u00e3 tr\u00edch tr\u01b0\u1edbc l\u1edbn h\u01a1n chi ph\u00ed ph\u00e1t sinh)<\/span>
\nC\u00f3 c\u00e1c TK 241, 623, 627, 641, 642.<\/span><\/p>\n

\u0111) Tr\u00edch tr\u01b0\u1edbc v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh nh\u1eefng chi ph\u00ed d\u1ef1 t\u00ednh ph\u1ea3i chi trong th\u1eddi gian ng\u1eebng vi\u1ec7c theo th\u1eddi v\u1ee5, ho\u1eb7c ng\u1eebng vi\u1ec7c theo k\u1ebf ho\u1ea1ch, ghi:<\/span>
\nN\u1ee3 TK 623 – Chi ph\u00ed s\u1eed d\u1ee5ng m\u00e1y thi c\u00f4ng<\/span>
\nN\u1ee3 TK 627 – Chi ph\u00ed s\u1ea3n xu\u1ea5t chung<\/span>
\nC\u00f3 TK 335 – Chi ph\u00ed ph\u1ea3i tr\u1ea3.<\/span><\/p>\n

e) Chi ph\u00ed th\u1ef1c t\u1ebf ph\u00e1t sinh li\u00ean quan \u0111\u1ebfn c\u00e1c kho\u1ea3n chi ph\u00ed tr\u00edch tr\u01b0\u1edbc, ghi:<\/span>
\nN\u1ee3 c\u00e1c TK 623, 627 (n\u1ebfu s\u1ed1 ph\u00e1t sinh l\u1edbn h\u01a1n s\u1ed1 tr\u00edch tr\u01b0\u1edbc)<\/span>
\nN\u1ee3 TK 335 – Chi ph\u00ed ph\u1ea3i tr\u1ea3 (s\u1ed1 \u0111\u00e3 tr\u00edch tr\u01b0\u1edbc)<\/span>
\nN\u1ee3 TK 133 – Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (n\u1ebfu c\u00f3)<\/span>
\nC\u00f3 c\u00e1c TK 111, 112, 152, 153, 331, 334<\/span>
\nC\u00f3 c\u00e1c TK 623, 627 (n\u1ebfu s\u1ed1 ph\u00e1t sinh nh\u1ecf h\u01a1n s\u1ed1 tr\u00edch tr\u01b0\u1edbc).<\/span><\/p>\n

g) Tr\u01b0\u1eddng h\u1ee3p l\u00e3i vay tr\u1ea3 sau, cu\u1ed1i k\u1ef3 t\u00ednh l\u00e3i ti\u1ec1n vay ph\u1ea3i tr\u1ea3 trong k\u1ef3, ghi: <\/span>
\nN\u1ee3 TK 635 – Chi ph\u00ed t\u00e0i ch\u00ednh (l\u00e3i ti\u1ec1n vay v\u1ed1n s\u1ea3n xu\u1ea5t, kinh doanh) <\/span>
\nN\u1ee3 c\u00e1c TK 627, 241 (l\u00e3i vay \u0111\u01b0\u1ee3c v\u1ed1n h\u00f3a)<\/span>
\nC\u00f3 TK 335 – Chi ph\u00ed ph\u1ea3i tr\u1ea3.<\/span><\/p>\n

h) Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu theo m\u1ec7nh gi\u00e1, n\u1ebfu tr\u1ea3 l\u00e3i sau (khi tr\u00e1i phi\u1ebfu \u0111\u00e1o h\u1ea1n), t\u1eebng k\u1ef3 doanh nghi\u1ec7p ph\u1ea3i t\u00ednh tr\u01b0\u1edbc chi ph\u00ed l\u00e3i vay ph\u1ea3i tr\u1ea3 trong k\u1ef3 v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh ho\u1eb7c v\u1ed1n ho\u00e1, ghi: <\/span>
\nN\u1ee3 c\u00e1c TK 627, 241 (l\u00e3i vay \u0111\u01b0\u1ee3c v\u1ed1n h\u00f3a)<\/span>
\nN\u1ee3 TK 635 – Chi ph\u00ed t\u00e0i ch\u00ednh (n\u1ebfu l\u00e3i vay t\u00ednh v\u00e0o chi ph\u00ed t\u00e0i ch\u00ednh) <\/span>
\nC\u00f3 TK 335 – Chi ph\u00ed ph\u1ea3i tr\u1ea3 (ph\u1ea7n l\u00e3i tr\u00e1i phi\u1ebfu ph\u1ea3i tr\u1ea3 trong k\u1ef3).<\/span><\/p>\n

Cu\u1ed1i th\u1eddi h\u1ea1n c\u1ee7a tr\u00e1i phi\u1ebfu, doanh nghi\u1ec7p thanh to\u00e1n g\u1ed1c v\u00e0 l\u00e3i tr\u00e1i phi\u1ebfu cho ng\u01b0\u1eddi mua tr\u00e1i phi\u1ebfu, ghi:<\/span>
\nN\u1ee3 TK 335 – Chi ph\u00ed ph\u1ea3i tr\u1ea3 (t\u1ed5ng s\u1ed1 ti\u1ec1n l\u00e3i tr\u00e1i phi\u1ebfu)<\/span>
\nN\u1ee3 TK 34311 – M\u1ec7nh gi\u00e1 <\/span>
\nC\u00f3 c\u00e1c TK 111, 112,\u2026<\/span><\/p>\n

i) Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu c\u00f3 chi\u1ebft kh\u1ea5u, n\u1ebfu tr\u1ea3 l\u00e3i sau (khi tr\u00e1i phi\u1ebfu \u0111\u00e1o h\u1ea1n), t\u1eebng k\u1ef3 doanh nghi\u1ec7p ph\u1ea3i t\u00ednh tr\u01b0\u1edbc chi ph\u00ed l\u00e3i vay ph\u1ea3i tr\u1ea3 trong k\u1ef3 v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh ho\u1eb7c v\u1ed1n ho\u00e1, ghi: <\/span>
\nN\u1ee3 c\u00e1c TK 627, 241 (l\u00e3i vay \u0111\u01b0\u1ee3c v\u1ed1n h\u00f3a)<\/span>
\nN\u1ee3 TK 635 – Chi ph\u00ed t\u00e0i ch\u00ednh (n\u1ebfu l\u00e3i vay t\u00ednh v\u00e0o chi ph\u00ed t\u00e0i ch\u00ednh) <\/span>
\nC\u00f3 TK 335 – Chi ph\u00ed ph\u1ea3i tr\u1ea3 (ph\u1ea7n l\u00e3i tr\u00e1i phi\u1ebfu ph\u1ea3i tr\u1ea3 trong k\u1ef3)<\/span>
\nC\u00f3 TK 34312 – Chi\u1ebft kh\u1ea5u tr\u00e1i phi\u1ebfu (s\u1ed1 ph\u00e2n b\u1ed5 trong k\u1ef3).<\/span><\/p>\n

Cu\u1ed1i th\u1eddi h\u1ea1n c\u1ee7a tr\u00e1i phi\u1ebfu, doanh nghi\u1ec7p thanh to\u00e1n g\u1ed1c v\u00e0 l\u00e3i tr\u00e1i phi\u1ebfu cho ng\u01b0\u1eddi mua tr\u00e1i phi\u1ebfu, ghi:<\/span>
\nN\u1ee3 TK 335 – Chi ph\u00ed ph\u1ea3i tr\u1ea3 (t\u1ed5ng s\u1ed1 ti\u1ec1n l\u00e3i tr\u00e1i phi\u1ebfu)<\/span>
\nN\u1ee3 TK 34311 – M\u1ec7nh gi\u00e1 <\/span>
\nC\u00f3 c\u00e1c TK 111, 112,\u2026<\/span><\/p>\n

k) Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu c\u00f3 ph\u1ee5 tr\u1ed9i, n\u1ebfu tr\u1ea3 l\u00e3i sau (khi tr\u00e1i phi\u1ebfu \u0111\u00e1o h\u1ea1n), t\u1eebng k\u1ef3 doanh nghi\u1ec7p ph\u1ea3i t\u00ednh tr\u01b0\u1edbc chi ph\u00ed l\u00e3i vay ph\u1ea3i tr\u1ea3 trong k\u1ef3 v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh ho\u1eb7c v\u1ed1n ho\u00e1, ghi: <\/span>
\nN\u1ee3 c\u00e1c TK 627, 241 (l\u00e3i vay \u0111\u01b0\u1ee3c v\u1ed1n h\u00f3a)<\/span>
\nN\u1ee3 TK 635 – Chi ph\u00ed t\u00e0i ch\u00ednh (n\u1ebfu l\u00e3i vay t\u00ednh v\u00e0o chi ph\u00ed t\u00e0i ch\u00ednh) <\/span>
\nC\u00f3 TK 335 – Chi ph\u00ed ph\u1ea3i tr\u1ea3 (ph\u1ea7n l\u00e3i tr\u00e1i phi\u1ebfu ph\u1ea3i tr\u1ea3 trong k\u1ef3).<\/span><\/p>\n

Cu\u1ed1i th\u1eddi h\u1ea1n c\u1ee7a tr\u00e1i phi\u1ebfu, doanh nghi\u1ec7p thanh to\u00e1n g\u1ed1c v\u00e0 l\u00e3i tr\u00e1i phi\u1ebfu cho ng\u01b0\u1eddi mua tr\u00e1i phi\u1ebfu, ghi:<\/span>
\nN\u1ee3 TK 335 – Chi ph\u00ed ph\u1ea3i tr\u1ea3 (t\u1ed5ng s\u1ed1 ti\u1ec1n l\u00e3i tr\u00e1i phi\u1ebfu)<\/span>
\nN\u1ee3 TK 34311 – M\u1ec7nh gi\u00e1 <\/span>
\nC\u00f3 c\u00e1c TK 111, 112,\u2026<\/span><\/p>\n

l) \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p 100% v\u1ed1n Nh\u00e0 n\u01b0\u1edbc khi chuy\u1ec3n th\u00e0nh c\u00f4ng ty c\u1ed5 ph\u1ea7n:<\/span><\/p>\n

– \u0110\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n n\u1ee3 vay Ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i v\u00e0 Ng\u00e2n h\u00e0ng Ph\u00e1t tri\u1ec3n Vi\u1ec7t Nam \u0111\u00e3 qu\u00e1 h\u1ea1n nh\u01b0ng do doanh nghi\u1ec7p b\u1ecb l\u1ed7, kh\u00f4ng c\u00f2n v\u1ed1n nh\u00e0 n\u01b0\u1edbc, kh\u00f4ng thanh to\u00e1n \u0111\u01b0\u1ee3c, doanh nghi\u1ec7p c\u1ed5 ph\u1ea7n h\u00f3a ph\u1ea3i l\u00e0m c\u00e1c th\u1ee7 t\u1ee5c, h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb khoanh n\u1ee3, gi\u00e3n n\u1ee3, xo\u00e1 n\u1ee3 l\u00e3i vay ng\u00e2n h\u00e0ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh. Khi c\u00f3 quy\u1ebft \u0111\u1ecbnh xo\u00e1 n\u1ee3 l\u00e3i vay, ghi:<\/span>
\nN\u1ee3 TK 335 – Chi ph\u00ed ph\u1ea3i tr\u1ea3 (l\u00e3i vay \u0111\u01b0\u1ee3c xo\u00e1)<\/span>
\nC\u00f3 TK 421 – L\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i (ph\u1ea7n l\u00e3i vay \u0111\u00e3 h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed c\u00e1c k\u1ef3 tr\u01b0\u1edbc nay \u0111\u01b0\u1ee3c xo\u00e1)<\/span>
\nC\u00f3 TK 635 – Chi ph\u00ed t\u00e0i ch\u00ednh (ph\u1ea7n l\u00e3i vay \u0111\u00e3 h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed t\u00e0i ch\u00ednh trong k\u1ef3 n\u00e0y).<\/span><\/p>\n

– Trong tr\u01b0\u1eddng h\u1ee3p th\u1eddi gian t\u00ednh t\u1eeb ng\u00e0y h\u1ebft h\u1ea1n nh\u00e0 \u0111\u1ea7u t\u01b0 n\u1ed9p ti\u1ec1n mua c\u1ed5 ph\u1ea7n \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m c\u00f4ng ty \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p tr\u00ean 3 th\u00e1ng th\u00ec doanh nghi\u1ec7p \u0111\u01b0\u1ee3c t\u00ednh l\u00e3i vay \u0111\u1ec3 tr\u1ea3 cho c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0:<\/span><\/p>\n

+ Ghi nh\u1eadn l\u00e3i vay ph\u1ea3i tr\u1ea3, ghi:<\/span>
\nN\u1ee3 TK 635 – Chi ph\u00ed t\u00e0i ch\u00ednh<\/span>
\nC\u00f3 TK 335 – Chi ph\u00ed ph\u1ea3i tr\u1ea3.<\/span><\/p>\n

+ Khi tr\u1ea3 ti\u1ec1n cho c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0, ghi:<\/span>
\nN\u1ee3 TK 335 – Chi ph\u00ed ph\u1ea3i tr\u1ea3<\/span>
\nC\u00f3 c\u00e1c TK 111, 112.<\/span><\/p>\n

m) K\u1ebf to\u00e1n kho\u1ea3n chi ph\u00ed tr\u00edch tr\u01b0\u1edbc \u0111\u1ec3 t\u1ea1m t\u00ednh gi\u00e1 v\u1ed1n s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 \u0111\u00e3 b\u00e1n.<\/span><\/p>\n

– Khi tr\u00edch tr\u01b0\u1edbc chi ph\u00ed \u0111\u1ec3 t\u1ea1m t\u00ednh gi\u00e1 v\u1ed1n h\u00e0ng h\u00f3a b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u00e3 b\u00e1n trong k\u1ef3, ghi:<\/span>
\nN\u1ee3 TK 632 – Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n<\/span>
\nC\u00f3 TK 335 – Chi ph\u00ed ph\u1ea3i tr\u1ea3.<\/span><\/p>\n

– C\u00e1c chi ph\u00ed \u0111\u1ea7u t\u01b0, x\u00e2y d\u1ef1ng th\u1ef1c t\u1ebf ph\u00e1t sinh \u0111\u00e3 c\u00f3 \u0111\u1ee7 h\u1ed3 s\u01a1 t\u00e0i li\u1ec7u v\u00e0 \u0111\u01b0\u1ee3c nghi\u1ec7m thu \u0111\u01b0\u1ee3c t\u1eadp h\u1ee3p \u0111\u1ec3 t\u00ednh chi ph\u00ed \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n, ghi:<\/span>
\nN\u1ee3 TK 154 – Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang<\/span>
\nN\u1ee3 TK 133 – Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/span>
\nC\u00f3 c\u00e1c t\u00e0i kho\u1ea3n li\u00ean quan.<\/span><\/p>\n

– Khi c\u00e1c kho\u1ea3n chi ph\u00ed tr\u00edch tr\u01b0\u1edbc \u0111\u00e3 c\u00f3 \u0111\u1ee7 h\u1ed3 s\u01a1, t\u00e0i li\u1ec7u ch\u1ee9ng minh l\u00e0 \u0111\u00e3 th\u1ef1c t\u1ebf ph\u00e1t sinh, k\u1ebf to\u00e1n ghi gi\u1ea3m kho\u1ea3n chi ph\u00ed tr\u00edch tr\u01b0\u1edbc v\u00e0 ghi gi\u1ea3m chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang, ghi:<\/span>
\nN\u1ee3 TK 335- Chi ph\u00ed ph\u1ea3i tr\u1ea3<\/span>
\nC\u00f3 TK 154- Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang.<\/span><\/p>\n

– Khi to\u00e0n b\u1ed9 d\u1ef1 \u00e1n b\u1ea5t \u0111\u1ed9ng s\u1ea3n ho\u00e0n th\u00e0nh, k\u1ebf to\u00e1n ph\u1ea3i quy\u1ebft to\u00e1n v\u00e0 ghi gi\u1ea3m s\u1ed1 d\u01b0 kho\u1ea3n chi ph\u00ed tr\u00edch tr\u01b0\u1edbc c\u00f2n l\u1ea1i, ghi:<\/span>
\nN\u1ee3 TK 335- Chi ph\u00ed ph\u1ea3i tr\u1ea3<\/span>
\nC\u00f3 TK 154- Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang<\/span>
\nC\u00f3 TK 632- Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n (ph\u1ea7n ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 chi ph\u00ed tr\u00edch tr\u01b0\u1edbc c\u00f2n l\u1ea1i cao h\u01a1n chi ph\u00ed th\u1ef1c t\u1ebf ph\u00e1t sinh).<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

Theo \u0110i\u1ec1u 53 Th\u00f4ng t\u01b0 200\/2104\/TT-BTC c\u00f3 quy \u0111\u1ecbnh vi\u1ec7c h\u1ea1ch to\u00e1n chi ph\u00ed ph\u1ea3i tr\u1ea3 , K\u1ebf to\u00e1n Centax xin chia s\u1ebb c\u00f9ng b\u1ea1n\u00a0 1. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n a) T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 cho h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u00e3 nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb ng\u01b0\u1eddi b\u00e1n ho\u1eb7c \u0111\u00e3..<\/p>\n","protected":false},"author":7,"featured_media":4244,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[455],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/4152"}],"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=4152"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/4152\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/4244"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=4152"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=4152"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}