{"id":4180,"date":"2015-07-25T09:32:37","date_gmt":"2015-07-25T09:32:37","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=4180"},"modified":"2015-07-25T09:47:10","modified_gmt":"2015-07-25T09:47:10","slug":"cach-hach-toan-cac-khoan-phai-tra-phai-nop-khac-tk-338","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=4180","title":{"rendered":"C\u00e1ch h\u1ea1ch to\u00e1n c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c – TK 338"},"content":{"rendered":"

K\u1ebf to\u00e1n Centax<\/a> xin chia s\u1ebb C\u00e1ch h\u1ea1ch to\u00e1n c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c – TK 338<\/span><\/p>\n

Theo \u0110i\u1ec1u 57\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 t\u00ecnh h\u00ecnh thanh to\u00e1n v\u1ec1 c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p ngo\u00e0i n\u1ed9i dung \u0111\u00e3 ph\u1ea3n \u00e1nh \u1edf c\u00e1c t\u00e0i kho\u1ea3n kh\u00e1c thu\u1ed9c nh\u00f3m TK 33 (t\u1eeb TK 331 \u0111\u1ebfn TK 337). T\u00e0i kho\u1ea3n n\u00e0y c\u0169ng \u0111\u01b0\u1ee3c d\u00f9ng \u0111\u1ec3 h\u1ea1ch to\u00e1n doanh thu nh\u1eadn tr\u01b0\u1edbc v\u1ec1 c\u00e1c d\u1ecbch v\u1ee5 \u0111\u00e3 cung c\u1ea5p cho kh\u00e1ch h\u00e0ng v\u00e0 c\u00e1c kho\u1ea3n ch\u00eanh l\u1ec7ch gi\u00e1 ph\u00e1t sinh trong giao d\u1ecbch b\u00e1n thu\u00ea l\u1ea1i t\u00e0i s\u1ea3n l\u00e0 thu\u00ea t\u00e0i ch\u00ednh ho\u1eb7c thu\u00ea ho\u1ea1t \u0111\u1ed9ng.<\/span><\/p>\n

2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a t\u00e0i kho\u1ea3n 338 – Ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c<\/span><\/strong><\/span><\/p>\n

B\u00ean N\u1ee3:<\/span><\/strong>
\n– K\u1ebft chuy\u1ec3n gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n th\u1eeba v\u00e0o c\u00e1c t\u00e0i kho\u1ea3n li\u00ean quan theo quy\u1ebft \u0111\u1ecbnh ghi trong bi\u00ean b\u1ea3n x\u1eed l\u00fd;<\/span>
\n– Kinh ph\u00ed c\u00f4ng \u0111o\u00e0n chi t\u1ea1i \u0111\u01a1n v\u1ecb;<\/span>
\n– S\u1ed1 BHXH, BHYT, BHTN, KPC\u0110 \u0111\u00e3 n\u1ed9p cho c\u01a1 quan qu\u1ea3n l\u00fd qu\u1ef9 b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, b\u1ea3o hi\u1ec3m y t\u1ebf, b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p v\u00e0 kinh ph\u00ed c\u00f4ng \u0111o\u00e0n;<\/span>
\n– Doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n t\u00ednh cho t\u1eebng k\u1ef3 k\u1ebf to\u00e1n; tr\u1ea3 l\u1ea1i ti\u1ec1n nh\u1eadn tr\u01b0\u1edbc cho kh\u00e1ch h\u00e0ng khi kh\u00f4ng ti\u1ebfp t\u1ee5c th\u1ef1c hi\u1ec7n vi\u1ec7c cho thu\u00ea t\u00e0i s\u1ea3n;<\/span>
\n– S\u1ed1 ph\u00e2n b\u1ed5 kho\u1ea3n ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 b\u00e1n tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p theo cam k\u1ebft v\u1edbi gi\u00e1 b\u00e1n tr\u1ea3 ti\u1ec1n ngay (l\u00e3i tr\u1ea3 ch\u1eadm) v\u00e0o chi ph\u00ed t\u00e0i ch\u00ednh;<\/span>
\n– K\u1ebft chuy\u1ec3n ch\u00eanh l\u1ec7ch gi\u00e1 b\u00e1n l\u1edbn h\u01a1n gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a TSC\u0110 b\u00e1n v\u00e0 thu\u00ea l\u1ea1i l\u00e0 thu\u00ea t\u00e0i ch\u00ednh ghi gi\u1ea3m chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh;<\/span>
\n– K\u1ebft chuy\u1ec3n ch\u00eanh l\u1ec7ch gi\u00e1 b\u00e1n l\u1edbn h\u01a1n gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a TSC\u0110 b\u00e1n v\u00e0 thu\u00ea l\u1ea1i l\u00e0 thu\u00ea ho\u1ea1t \u0111\u1ed9ng ghi gi\u1ea3m chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh;<\/span>
\n– N\u1ed9p v\u00e0o Qu\u1ef9 H\u1ed7 tr\u1ee3 s\u1eafp x\u1ebfp doanh nghi\u1ec7p s\u1ed1 ti\u1ec1n thu t\u1eeb c\u1ed5 ph\u1ea7n ho\u00e1 doanh nghi\u1ec7p 100% v\u1ed1n Nh\u00e0 n\u01b0\u1edbc;<\/span>
\n– K\u1ebft chuy\u1ec3n chi ph\u00ed c\u1ed5 ph\u1ea7n ho\u00e1 tr\u1eeb (-) v\u00e0o s\u1ed1 ti\u1ec1n Nh\u00e0 n\u01b0\u1edbc thu \u0111\u01b0\u1ee3c t\u1eeb c\u1ed5 ph\u1ea7n ho\u00e1 c\u00f4ng ty Nh\u00e0 n\u01b0\u1edbc;<\/span>
\n– C\u00e1c kho\u1ea3n \u0111\u00e3 tr\u1ea3 v\u00e0 \u0111\u00e3 n\u1ed9p kh\u00e1c.<\/span><\/p>\n

B\u00ean C\u00f3:<\/span><\/strong>
\n– Gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n th\u1eeba ch\u1edd x\u1eed l\u00fd (ch\u01b0a x\u00e1c \u0111\u1ecbnh r\u00f5 nguy\u00ean nh\u00e2n); Gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n th\u1eeba ph\u1ea3i tr\u1ea3 cho c\u00e1 nh\u00e2n, t\u1eadp th\u1ec3 (trong v\u00e0 ngo\u00e0i \u0111\u01a1n v\u1ecb) theo quy\u1ebft \u0111\u1ecbnh ghi trong bi\u00ean b\u1ea3n x\u1eed l\u00fd do x\u00e1c \u0111\u1ecbnh ngay \u0111\u01b0\u1ee3c nguy\u00ean nh\u00e2n;<\/span>
\n– Tr\u00edch BHXH, BHYT, BHTN, KPC\u0110 v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh ho\u1eb7c kh\u1ea5u tr\u1eeb v\u00e0o l\u01b0\u01a1ng c\u1ee7a c\u00f4ng nh\u00e2n vi\u00ean;<\/span>
\n– C\u00e1c kho\u1ea3n thanh to\u00e1n v\u1edbi c\u00f4ng nh\u00e2n vi\u00ean v\u1ec1 ti\u1ec1n nh\u00e0, \u0111i\u1ec7n, n\u01b0\u1edbc \u1edf t\u1eadp th\u1ec3;<\/span>
\n– Kinh ph\u00ed c\u00f4ng \u0111o\u00e0n v\u01b0\u1ee3t chi \u0111\u01b0\u1ee3c c\u1ea5p b\u00f9;<\/span>
\n– S\u1ed1 BHXH \u0111\u00e3 chi tr\u1ea3 c\u00f4ng nh\u00e2n vi\u00ean khi \u0111\u01b0\u1ee3c c\u01a1 quan BHXH thanh to\u00e1n;<\/span>
\n– Doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n ph\u00e1t sinh trong k\u1ef3;<\/span>
\n– S\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 b\u00e1n tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p theo cam k\u1ebft v\u1edbi gi\u00e1 b\u00e1n tr\u1ea3 ngay;<\/span>
\n– S\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 b\u00e1n cao h\u01a1n gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a TSC\u0110 b\u00e1n v\u00e0 thu\u00ea l\u1ea1i c\u1ee7a giao d\u1ecbch b\u00e1n v\u00e0 thu\u00ea l\u1ea1i TSC\u0110 l\u00e0 thu\u00ea t\u00e0i ch\u00ednh;<\/span>
\n– S\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 b\u00e1n cao h\u01a1n gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a TSC\u0110 b\u00e1n v\u00e0 thu\u00ea l\u1ea1i c\u1ee7a giao d\u1ecbch b\u00e1n v\u00e0 thu\u00ea l\u1ea1i TSC\u0110 l\u00e0 thu\u00ea ho\u1ea1t \u0111\u1ed9ng;<\/span>
\n– Ph\u1ea3n \u00e1nh t\u1ed5ng s\u1ed1 ti\u1ec1n thu t\u1eeb b\u00e1n c\u1ed5 ph\u1ea7n thu\u1ed9c v\u1ed1n Nh\u00e0 n\u01b0\u1edbc; Kho\u1ea3n ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 tr\u1ecb th\u1ef1c t\u1ebf ph\u1ea7n v\u1ed1n Nh\u00e0 n\u01b0\u1edbc t\u1ea1i th\u1eddi \u0111i\u1ec3m doanh nghi\u1ec7p 100% v\u1ed1n Nh\u00e0 n\u01b0\u1edbc chuy\u1ec3n th\u00e0nh c\u00f4ng ty c\u1ed5 ph\u1ea7n l\u1edbn h\u01a1n gi\u00e1 tr\u1ecb th\u1ef1c t\u1ebf ph\u1ea7n v\u1ed1n Nh\u00e0 n\u01b0\u1edbc t\u1ea1i th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb doanh nghi\u1ec7p;<\/span>
\n– V\u1eadt t\u01b0, h\u00e0ng h\u00f3a vay, m\u01b0\u1ee3n t\u1ea1m th\u1eddi, c\u00e1c kho\u1ea3n nh\u1eadn v\u1ed1n g\u00f3p h\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c kinh doanh kh\u00f4ng th\u00e0nh l\u1eadp ph\u00e1p nh\u00e2n;<\/span>
\n– C\u00e1c kho\u1ea3n thu h\u1ed9 \u0111\u01a1n v\u1ecb kh\u00e1c ph\u1ea3i tr\u1ea3 l\u1ea1i;<\/span>
\n – C\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 kh\u00e1c.<\/span><\/p>\n

S\u1ed1 d\u01b0 b\u00ean C\u00f3:<\/span><\/strong><\/span>
\n– BHXH, BHYT, BHTN, KPC\u0110 \u0111\u00e3 tr\u00edch ch\u01b0a n\u1ed9p cho c\u01a1 quan qu\u1ea3n l\u00fd ho\u1eb7c kinh ph\u00ed c\u00f4ng \u0111o\u00e0n \u0111\u01b0\u1ee3c \u0111\u1ec3 l\u1ea1i cho \u0111\u01a1n v\u1ecb ch\u01b0a chi h\u1ebft;<\/span>
\n– Gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n ph\u00e1t hi\u1ec7n th\u1eeba c\u00f2n ch\u1edd gi\u1ea3i quy\u1ebft;<\/span>
\n– Doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n \u1edf th\u1eddi \u0111i\u1ec3m cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n;<\/span>
\n– S\u1ed1 ch\u00eanh l\u1ec7ch gi\u00e1 b\u00e1n cao h\u01a1n gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd ho\u1eb7c gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a TSC\u0110 b\u00e1n v\u00e0 thu\u00ea l\u1ea1i ch\u01b0a k\u1ebft chuy\u1ec3n;<\/span>
\n– Ph\u1ea3n \u00e1nh s\u1ed1 ti\u1ec1n thu v\u1ec1 b\u00e1n c\u1ed5 ph\u1ea7n thu\u1ed9c v\u1ed1n Nh\u00e0 n\u01b0\u1edbc ho\u1eb7c kho\u1ea3n ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 tr\u1ecb th\u1ef1c t\u1ebf ph\u1ea7n v\u1ed1n Nh\u00e0 n\u01b0\u1edbc t\u1ea1i th\u1eddi \u0111i\u1ec3m doanh nghi\u1ec7p 100% v\u1ed1n Nh\u00e0 n\u01b0\u1edbc chuy\u1ec3n th\u00e0nh c\u00f4ng ty c\u1ed5 ph\u1ea7n l\u1edbn h\u01a1n gi\u00e1 tr\u1ecb th\u1ef1c t\u1ebf ph\u1ea7n v\u1ed1n Nh\u00e0 n\u01b0\u1edbc t\u1ea1i th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb doanh nghi\u1ec7p c\u00f2n ph\u1ea3i tr\u1ea3 \u0111\u1ebfn cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n;<\/span>
\n– C\u00e1c kho\u1ea3n c\u00f2n ph\u1ea3i tr\u1ea3, c\u00f2n ph\u1ea3i n\u1ed9p kh\u00e1c.<\/span><\/p>\n

T\u00e0i kho\u1ea3n n\u00e0y c\u00f3 th\u1ec3 c\u00f3 s\u1ed1 d\u01b0 b\u00ean N\u1ee3:<\/strong><\/span> S\u1ed1 d\u01b0 b\u00ean N\u1ee3 ph\u1ea3n \u00e1nh s\u1ed1 \u0111\u00e3 tr\u1ea3, \u0111\u00e3 n\u1ed9p nhi\u1ec1u h\u01a1n s\u1ed1 ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p ho\u1eb7c s\u1ed1 b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i \u0111\u00e3 chi tr\u1ea3 c\u00f4ng nh\u00e2n vi\u00ean ch\u01b0a \u0111\u01b0\u1ee3c thanh to\u00e1n v\u00e0 kinh ph\u00ed c\u00f4ng \u0111o\u00e0n v\u01b0\u1ee3t chi ch\u01b0a \u0111\u01b0\u1ee3c c\u1ea5p b\u00f9.<\/span><\/p>\n

T\u00e0i kho\u1ea3n 338 – Ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c, c\u00f3 8 t\u00e0i kho\u1ea3n c\u1ea5p 2:<\/span><\/strong><\/span><\/p>\n

– T\u00e0i kho\u1ea3n 3381 – T\u00e0i s\u1ea3n th\u1eeba ch\u1edd gi\u1ea3i quy\u1ebft: Ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n th\u1eeba ch\u01b0a x\u00e1c \u0111\u1ecbnh r\u00f5 nguy\u00ean nh\u00e2n, c\u00f2n ch\u1edd quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd c\u1ee7a c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n. Tr\u01b0\u1eddng h\u1ee3p gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n th\u1eeba \u0111\u00e3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c nguy\u00ean nh\u00e2n v\u00e0 c\u00f3 bi\u00ean b\u1ea3n x\u1eed l\u00fd th\u00ec \u0111\u01b0\u1ee3c ghi ngay v\u00e0o c\u00e1c t\u00e0i kho\u1ea3n li\u00ean quan, kh\u00f4ng h\u1ea1ch to\u00e1n qua t\u00e0i kho\u1ea3n 338 (3381).<\/span><\/p>\n

– T\u00e0i kho\u1ea3n 3382 – Kinh ph\u00ed c\u00f4ng \u0111o\u00e0n: Ph\u1ea3n \u00e1nh t\u00ecnh h\u00ecnh tr\u00edch v\u00e0 thanh to\u00e1n kinh ph\u00ed c\u00f4ng \u0111o\u00e0n \u1edf \u0111\u01a1n v\u1ecb.<\/span><\/p>\n

– T\u00e0i kho\u1ea3n 3383 – B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i: Ph\u1ea3n \u00e1nh t\u00ecnh h\u00ecnh tr\u00edch v\u00e0 thanh to\u00e1n b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i \u1edf \u0111\u01a1n v\u1ecb.<\/span><\/p>\n

– T\u00e0i kho\u1ea3n 3384 – B\u1ea3o hi\u1ec3m y t\u1ebf: Ph\u1ea3n \u00e1nh t\u00ecnh h\u00ecnh tr\u00edch v\u00e0 thanh to\u00e1n b\u1ea3o hi\u1ec3m y t\u1ebf \u1edf \u0111\u01a1n v\u1ecb.<\/span><\/p>\n

– T\u00e0i kho\u1ea3n 3385 – Ph\u1ea3i tr\u1ea3 v\u1ec1 c\u1ed5 ph\u1ea7n ho\u00e1: Ph\u1ea3n \u00e1nh s\u1ed1 ph\u1ea3i tr\u1ea3 v\u1ec1 ti\u1ec1n thu b\u00e1n c\u1ed5 ph\u1ea7n thu\u1ed9c v\u1ed1n Nh\u00e0 n\u01b0\u1edbc, Kho\u1ea3n ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 tr\u1ecb th\u1ef1c t\u1ebf ph\u1ea7n v\u1ed1n Nh\u00e0 n\u01b0\u1edbc t\u1ea1i th\u1eddi \u0111i\u1ec3m doanh nghi\u1ec7p 100% v\u1ed1n Nh\u00e0 n\u01b0\u1edbc chuy\u1ec3n th\u00e0nh c\u00f4ng ty c\u1ed5 ph\u1ea7n l\u1edbn h\u01a1n gi\u00e1 tr\u1ecb th\u1ef1c t\u1ebf ph\u1ea7n v\u1ed1n Nh\u00e0 n\u01b0\u1edbc t\u1ea1i th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb doanh nghi\u1ec7p;<\/span><\/p>\n

– T\u00e0i kho\u1ea3n 3386 – B\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p: Ph\u1ea3n \u00e1nh t\u00ecnh h\u00ecnh tr\u00edch v\u00e0 thanh to\u00e1n b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p \u1edf \u0111\u01a1n v\u1ecb.<\/span><\/p>\n

– T\u00e0i kho\u1ea3n 3387 – Doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n: Ph\u1ea3n \u00e1nh s\u1ed1 hi\u1ec7n c\u00f3 v\u00e0 t\u00ecnh h\u00ecnh t\u0103ng, gi\u1ea3m doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n c\u1ee7a doanh nghi\u1ec7p trong k\u1ef3 k\u1ebf to\u00e1n. Doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n g\u1ed3m doanh thu nh\u1eadn tr\u01b0\u1edbc nh\u01b0: S\u1ed1 ti\u1ec1n c\u1ee7a kh\u00e1ch h\u00e0ng \u0111\u00e3 tr\u1ea3 tr\u01b0\u1edbc cho m\u1ed9t ho\u1eb7c nhi\u1ec1u k\u1ef3 k\u1ebf to\u00e1n v\u1ec1 cho thu\u00ea t\u00e0i s\u1ea3n; Kho\u1ea3n l\u00e3i nh\u1eadn tr\u01b0\u1edbc khi cho vay v\u1ed1n ho\u1eb7c mua c\u00e1c c\u00f4ng c\u1ee5 n\u1ee3; V\u00e0 c\u00e1c kho\u1ea3n doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n kh\u00e1c nh\u01b0: Kho\u1ea3n ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 b\u00e1n h\u00e0ng tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p theo cam k\u1ebft v\u1edbi gi\u00e1 b\u00e1n tr\u1ea3 ti\u1ec1n ngay, kho\u1ea3n doanh thu t\u01b0\u01a1ng \u1ee9ng v\u1edbi gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ho\u1eb7c s\u1ed1 ph\u1ea3i chi\u1ebft kh\u1ea5u gi\u1ea3m gi\u00e1 cho kh\u00e1ch h\u00e0ng trong ch\u01b0\u01a1ng tr\u00ecnh kh\u00e1ch h\u00e0ng truy\u1ec1n th\u1ed1ng… Kh\u00f4ng h\u1ea1ch to\u00e1n v\u00e0o t\u00e0i kho\u1ea3n n\u00e0y c\u00e1c kho\u1ea3n:<\/span><\/p>\n

+ Ti\u1ec1n nh\u1eadn tr\u01b0\u1edbc c\u1ee7a ng\u01b0\u1eddi mua m\u00e0 doanh nghi\u1ec7p ch\u01b0a cung c\u1ea5p s\u1ea3n ph\u1ea9m, h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5;<\/span><\/p>\n

+ Doanh thu ch\u01b0a thu \u0111\u01b0\u1ee3c ti\u1ec1n c\u1ee7a ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea t\u00e0i s\u1ea3n, cung c\u1ea5p d\u1ecbch v\u1ee5 nhi\u1ec1u k\u1ef3 (doanh thu nh\u1eadn tr\u01b0\u1edbc ch\u1ec9 \u0111\u01b0\u1ee3c ghi nh\u1eadn khi \u0111\u00e3 th\u1ef1c thu \u0111\u01b0\u1ee3c ti\u1ec1n, kh\u00f4ng \u0111\u01b0\u1ee3c ghi \u0111\u1ed1i \u1ee9ng v\u1edbi TK 131 \u2013 Ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng).<\/span><\/p>\n

– T\u00e0i kho\u1ea3n 3388 – Ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c: Ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 kh\u00e1c c\u1ee7a \u0111\u01a1n v\u1ecb ngo\u00e0i n\u1ed9i dung c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 \u0111\u00e3 ph\u1ea3n \u00e1nh tr\u00ean c\u00e1c t\u00e0i kho\u1ea3n kh\u00e1c t\u1eeb TK 3381 \u0111\u1ebfn TK 3387.<\/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

3.1. Tr\u01b0\u1eddng h\u1ee3p ph\u00e1t hi\u1ec7n t\u00e0i s\u1ea3n th\u1eeba ch\u01b0a x\u00e1c \u0111\u1ecbnh r\u00f5 nguy\u00ean nh\u00e2n ph\u1ea3i ch\u1edd gi\u1ea3i quy\u1ebft:<\/span><\/strong><\/span><\/h3>\n

a) K\u1ebf to\u00e1n ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n th\u1eeba theo gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t hi\u1ec7n \u0111\u1ec3 ghi s\u1ed5 k\u1ebf to\u00e1n, ghi:<\/span>
\nN\u1ee3 TK 111, 152, 153, 156, 211 (Theo gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 338 – Ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c (3381).<\/span><\/p>\n

b) Khi c\u00f3 bi\u00ean b\u1ea3n x\u1eed l\u00fd c\u1ee7a c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n v\u1ec1 s\u1ed1 t\u00e0i s\u1ea3n th\u1eeba, k\u1ebf to\u00e1n c\u0103n c\u1ee9 v\u00e0o quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd ghi v\u00e0o c\u00e1c t\u00e0i kho\u1ea3n li\u00ean quan, ghi:<\/span>
\nN\u1ee3 TK 338 – Ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c (3381)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 411 – V\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu; ho\u1eb7c<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 441 – Ngu\u1ed3n v\u1ed1n \u0111\u1ea7u t\u01b0 XDCB;<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 338 – Ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c (3388);<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 642 – Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 711 – Thu nh\u1eadp kh\u00e1c.<\/span><\/p>\n

3.2. K\u1ebf to\u00e1n t\u00e0i s\u1ea3n th\u1eeba khi c\u1ed5 ph\u1ea7n ho\u00e1 doanh nghi\u1ec7p 100% v\u1ed1n Nh\u00e0 n\u01b0\u1edbc<\/span><\/strong><\/span><\/h3>\n

– Khi nh\u1eadn \u0111\u01b0\u1ee3c th\u00f4ng b\u00e1o ho\u1eb7c quy\u1ebft \u0111\u1ecbnh c\u1ed5 ph\u1ea7n ho\u00e1 c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n, doanh nghi\u1ec7p c\u1ed5 ph\u1ea7n ho\u00e1 c\u00f3 tr\u00e1ch nhi\u1ec7m ki\u1ec3m k\u00ea, ph\u00e2n lo\u1ea1i t\u00e0i s\u1ea3n doanh nghi\u1ec7p \u0111ang qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng t\u1ea1i th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb doanh nghi\u1ec7p. C\u0103n c\u1ee9 v\u00e0o B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ki\u1ec3m k\u00ea ti\u1ec1n t\u1ea1i th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb doanh nghi\u1ec7p, k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb ti\u1ec1n th\u1eeba qua ki\u1ec3m k\u00ea, ghi:<\/span>
\nN\u1ee3 c\u00e1c TK 111, 112<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 3381 – T\u00e0i s\u1ea3n th\u1eeba ch\u1edd gi\u1ea3i quy\u1ebft.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p th\u1eeba t\u00e0i s\u1ea3n: Doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng theo d\u00f5i v\u00e0 ghi ch\u00e9p th\u00f4ng tin t\u00e0i s\u1ea3n ph\u00e1t hi\u1ec7n th\u1eeba qua ki\u1ec3m k\u00ea trong ph\u1ea7n thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span>
\n– K\u1ebf to\u00e1n x\u1eed l\u00fd t\u00e0i s\u1ea3n th\u1eeba, thi\u1ebfu trong ki\u1ec3m k\u00ea: \u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n ph\u00e1t hi\u1ec7n th\u1eeba qua ki\u1ec3m k\u00ea, c\u0103n c\u1ee9 v\u00e0o \u201cBi\u00ean b\u1ea3n x\u1eed l\u00fd t\u00e0i s\u1ea3n th\u1eeba, thi\u1ebfu qua ki\u1ec3m k\u00ea\u201d, ghi:<\/span>
\nN\u1ee3 TK 3381 – T\u00e0i s\u1ea3n th\u1eeba ch\u1edd gi\u1ea3i quy\u1ebft<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 331 – Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n (n\u1ebfu t\u00e0i s\u1ea3n th\u1eeba c\u1ee7a ng\u01b0\u1eddi b\u00e1n)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 338 – Ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c(3388)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 411 – V\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu (\u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n th\u1eeba kh\u00f4ng <\/span>x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c nguy\u00ean nh\u00e2n ho\u1eb7c kh\u00f4ng t\u00ecm \u0111\u01b0\u1ee3c ch\u1ee7 s\u1edf h\u1eefu).<\/span><\/p>\n

3.3 K\u1ebf to\u00e1n BHXH, BHYT, BHTN, KPC\u0110<\/span><\/strong><\/span><\/h3>\n

– Khi tr\u00edch BHXH, BHYT, BHTN, KPC\u0110, ghi:<\/span>
\nN\u1ee3 c\u00e1c TK 622, 623,627, 641, 642 (s\u1ed1 t\u00ednh v\u00e0o chi ph\u00ed SXKD)<\/span>
\nN\u1ee3 TK 334 – Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng (s\u1ed1 tr\u1eeb v\u00e0o l\u01b0\u01a1ng ng\u01b0\u1eddi lao \u0111\u1ed9ng)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 338 – Ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c (3382, 3383, 3384, 3386).<\/span><\/p>\n

– Khi n\u1ed9p BHXH, BHYT, BHTN, KPC\u0110, ghi:<\/span>
\nN\u1ee3 TK 338 – Ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c (3382, 3383, 3384, 3386)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 111, 112,…<\/span><\/p>\n

– BHXH ph\u1ea3i tr\u1ea3 cho c\u00f4ng nh\u00e2n vi\u00ean khi ngh\u1ec9 \u1ed1m \u0111au, thai s\u1ea3n…, ghi:<\/span>
\nN\u1ee3 TK 338 – Ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c (3383)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 334 – Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/span><\/p>\n

– Chi ti\u00eau kinh ph\u00ed c\u00f4ng \u0111o\u00e0n t\u1ea1i \u0111\u01a1n v\u1ecb, ghi:<\/span>
\nN\u1ee3 TK 338 – Ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c (3382)<\/span>
\n\u00a0 \u00a0 \u00a0C\u00f3 c\u00e1c TK 111, 112,…<\/span><\/p>\n

– Kinh ph\u00ed c\u00f4ng \u0111o\u00e0n chi v\u01b0\u1ee3t \u0111\u01b0\u1ee3c c\u1ea5p b\u00f9, khi nh\u1eadn \u0111\u01b0\u1ee3c ti\u1ec1n, ghi:<\/span>
\nN\u1ee3 \u00a0TK 111, 112<\/span>
\n\u00a0 \u00a0 \u00a0 \u00a0C\u00f3 TK 338 – Ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c (3382).<\/span><\/p>\n

3.4. Khi vay, m\u01b0\u1ee3n v\u1eadt t\u01b0, h\u00e0ng h\u00f3a, nh\u1eadn g\u00f3p v\u1ed1n h\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c kinh doanh kh\u00f4ng h\u00ecnh th\u00e0nh ph\u00e1p nh\u00e2n, ghi<\/span><\/strong><\/span><\/p>\n

N\u1ee3 c\u00e1c TK 111, 112, 152, 153, 156…<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 338 – Ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c.<\/span><\/p>\n

3.5. H\u1ea1ch to\u00e1n doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n v\u1ec1 cho thu\u00ea TSC\u0110, B\u0110S \u0111\u1ea7u t\u01b0 theo ph\u01b0\u01a1ng th\u1ee9c cho thu\u00ea ho\u1ea1t \u0111\u1ed9ng, doanh thu c\u1ee7a k\u1ef3 k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng t\u1ed5ng s\u1ed1 ti\u1ec1n cho thu\u00ea ho\u1ea1t \u0111\u1ed9ng TSC\u0110, B\u0110S \u0111\u1ea7u t\u01b0 \u0111\u00e3 thu chia cho s\u1ed1 k\u1ef3 thu ti\u1ec1n tr\u01b0\u1edbc cho thu\u00ea ho\u1ea1t \u0111\u1ed9ng TSC\u0110, B\u0110S \u0111\u1ea7u t\u01b0 (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c ghi nh\u1eadn doanh thu m\u1ed9t l\u1ea7n \u0111\u1ed1i v\u1edbi to\u00e0n b\u1ed9 s\u1ed1 ti\u1ec1n nh\u1eadn tr\u01b0\u1edbc):<\/span><\/strong><\/span><\/h3>\n

– Khi nh\u1eadn ti\u1ec1n c\u1ee7a kh\u00e1ch h\u00e0ng tr\u1ea3 tr\u01b0\u1edbc v\u1ec1 cho thu\u00ea TSC\u0110, B\u0110S \u0111\u1ea7u t\u01b0 trong nhi\u1ec1u n\u0103m, k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n theo gi\u00e1 ch\u01b0a c\u00f3 thu\u1ebf GTGT, ghi:<\/span>
\n N\u1ee3 c\u00e1c TK 111, 112,… (t\u1ed5ng s\u1ed1 ti\u1ec1n nh\u1eadn tr\u01b0\u1edbc)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 3387 – Doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n (gi\u00e1 ch\u01b0a c\u00f3 thu\u1ebf GTGT)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 3331 – Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p (33311).<\/span><\/p>\n

– Khi t\u00ednh v\u00e0 ghi nh\u1eadn doanh thu c\u1ee7a t\u1eebng k\u1ef3 k\u1ebf to\u00e1n, ghi:<\/span>
\nN\u1ee3 TK 3387 – Doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 511 – Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 (5113, 5117).<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p h\u1ee3p \u0111\u1ed3ng cho thu\u00ea t\u00e0i s\u1ea3n kh\u00f4ng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n ph\u1ea3i tr\u1ea3 l\u1ea1i ti\u1ec1n cho kh\u00e1ch h\u00e0ng, ghi:<\/span>
\nN\u1ee3 TK 3387 – Doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n (gi\u00e1 cho thu\u00ea ch\u01b0a c\u00f3 thu\u1ebf GTGT)<\/span>
\nN\u1ee3 TK 3331 – Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p (s\u1ed1 ti\u1ec1n tr\u1ea3 l\u1ea1i cho ng\u01b0\u1eddi \u0111i thu\u00ea v\u1ec1 <\/span>thu\u1ebf GTGT c\u1ee7a ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea TSC\u0110 kh\u00f4ng th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 111, 112,…(s\u1ed1 ti\u1ec1n tr\u1ea3 l\u1ea1i).<\/span><\/p>\n

3.6. H\u1ea1ch to\u00e1n tr\u01b0\u1eddng h\u1ee3p b\u00e1n h\u00e0ng theo ph\u01b0\u01a1ng th\u1ee9c tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p:<\/span><\/strong><\/h3>\n

– Khi b\u00e1n h\u00e0ng tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p th\u00ec ghi nh\u1eadn doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 c\u1ee7a k\u1ef3 k\u1ebf to\u00e1n theo gi\u00e1 b\u00e1n tr\u1ea3 ti\u1ec1n ngay, ph\u1ea7n ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 b\u00e1n tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p v\u1edbi gi\u00e1 b\u00e1n tr\u1ea3 ti\u1ec1n ngay ghi v\u00e0o t\u00e0i kho\u1ea3n 3387 “Doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n”, ghi:<\/span>
\nN\u1ee3 c\u00e1c TK 111, 112,131,…<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 511- Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 (theo gi\u00e1 b\u00e1n <\/span>tr\u1ea3 ti\u1ec1n ngay ch\u01b0a c\u00f3 thu\u1ebf GTGT)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 3387 – Doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n (ph\u1ea7n ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 <\/span>b\u00e1n tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p v\u00e0 gi\u00e1 b\u00e1n tr\u1ea3 <\/span>ti\u1ec1n ngay ch\u01b0a c\u00f3 thu\u1ebf GTGT)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 333 – Thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p Nh\u00e0 n\u01b0\u1edbc (3331).<\/span><\/p>\n

– H\u00e0ng k\u1ef3, t\u00ednh, x\u00e1c \u0111\u1ecbnh v\u00e0 k\u1ebft chuy\u1ec3n doanh thu ti\u1ec1n l\u00e3i b\u00e1n h\u00e0ng tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p trong k\u1ef3, ghi:<\/span>
\nN\u1ee3 TK 3387 – Doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 515 – Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh.<\/span><\/p>\n

– Khi th\u1ef1c thu ti\u1ec1n b\u00e1n h\u00e0ng tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p trong \u0111\u00f3 g\u1ed3m c\u1ea3 ph\u1ea7n ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 b\u00e1n tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p v\u00e0 gi\u00e1 b\u00e1n tr\u1ea3 ti\u1ec1n ngay, ghi:<\/span>
\nN\u1ee3 c\u00e1c TK 111, 112,…<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 131 – Ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng.<\/span><\/p>\n

– \u0110\u1ed3ng th\u1eddi ghi nh\u1eadn gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n:<\/span><\/p>\n

+ N\u1ebfu b\u00e1n s\u1ea3n ph\u1ea9m, h\u00e0ng ho\u00e1, ghi:<\/span>
\nN\u1ee3 TK 632- Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 154 (631), 155, 156, 157,…<\/span><\/p>\n

+ N\u1ebfu thanh l\u00fd, b\u00e1n B\u0110S \u0111\u1ea7u t\u01b0, ghi:<\/span>
\nN\u1ee3 TK 632- Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n (gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a B\u0110S \u0111\u1ea7u t\u01b0)<\/span>
\nN\u1ee3 TK 214 – Hao m\u00f2n TSC\u0110 (2147) (s\u1ed1 hao m\u00f2n lu\u1ef9 k\u1ebf – n\u1ebfu c\u00f3)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 217- B\u0110S \u0111\u1ea7u t\u01b0.<\/span><\/p>\n

3.7. Tr\u01b0\u1eddng h\u1ee3p b\u00e1n v\u00e0 thu\u00ea l\u1ea1i TSC\u0110 l\u00e0 thu\u00ea t\u00e0i ch\u00ednh c\u00f3 gi\u00e1 b\u00e1n l\u1edbn h\u01a1n gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a TSC\u0110 b\u00e1n v\u00e0 thu\u00ea l\u1ea1i:<\/span><\/strong><\/span><\/p>\n

– Khi ho\u00e0n t\u1ea5t th\u1ee7 t\u1ee5c b\u00e1n t\u00e0i s\u1ea3n, c\u0103n c\u1ee9 v\u00e0o ho\u00e1 \u0111\u01a1n v\u00e0 c\u00e1c ch\u1ee9ng t\u1eeb li\u00ean quan, ghi:<\/span>
\nN\u1ee3 TK 111, 112,… (t\u1ed5ng gi\u00e1 thanh to\u00e1n)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 711- Thu nh\u1eadp kh\u00e1c (gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a TSC\u0110 b\u00e1n v\u00e0 thu\u00ea l\u1ea1i)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 3387 – Doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n (ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 b\u00e1n l\u1edbn <\/span>h\u01a1n gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a TSC\u0110)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 3331 – Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p.<\/span><\/p>\n

\u0110\u1ed3ng th\u1eddi ghi gi\u1ea3m TSC\u0110:<\/span>
\n N\u1ee3 TK 811 – Chi ph\u00ed kh\u00e1c (gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a TSC\u0110 b\u00e1n v\u00e0 thu\u00ea l\u1ea1i)<\/span>
\n N\u1ee3 TK 214 – Hao m\u00f2n TSC\u0110 (gi\u00e1 tr\u1ecb hao m\u00f2n) (n\u1ebfu c\u00f3)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 211 – TSC\u0110 h\u1eefu h\u00ecnh (nguy\u00ean gi\u00e1 TSC\u0110).<\/span><\/p>\n

– \u0110\u1ecbnh k\u1ef3, k\u1ebft chuy\u1ec3n ch\u00eanh l\u1ec7ch l\u1edbn h\u01a1n (l\u00e3i) gi\u1eefa gi\u00e1 b\u00e1n v\u00e0 gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh b\u00e1n v\u00e0 thu\u00ea l\u1ea1i ghi gi\u1ea3m chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh trong k\u1ef3 ph\u00f9 h\u1ee3p v\u1edbi th\u1eddi gian thu\u00ea t\u00e0i s\u1ea3n, ghi:<\/span>
\n N\u1ee3 TK 3387 – Doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n <\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 623, 627, 641, 642,…<\/span><\/p>\n

3.8. C\u00e1c doanh nghi\u1ec7p ch\u01b0a ph\u00e2n b\u1ed5 h\u1ebft kho\u1ea3n l\u00e3i ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 c\u1ee7a giai \u0111o\u1ea1n tr\u01b0\u1edbc ho\u1ea1t \u0111\u1ed9ng (\u0111ang ph\u1ea3n \u00e1nh tr\u00ean t\u00e0i kho\u1ea3n 3387 \u2013 Doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n) ph\u1ea3i k\u1ebft chuy\u1ec3n to\u00e0n b\u1ed9 s\u1ed1 l\u00e3i ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 v\u00e0o doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh trong k\u1ef3, ghi:<\/span><\/strong>
\n N\u1ee3 TK 3387 – Doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n <\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 515 – Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh. <\/span>
\n 3.9. K\u1ebf to\u00e1n c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 v\u1ec1 c\u1ed5 ph\u1ea7n ho\u00e1 doanh nghi\u1ec7p 100% v\u1ed1n nh\u00e0 n\u01b0\u1edbc.<\/span><\/strong><\/p>\n

– Khi thu ti\u1ec1n t\u1eeb b\u00e1n c\u1ed5 ph\u1ea7n thu\u1ed9c v\u1ed1n Nh\u00e0 n\u01b0\u1edbc t\u1ea1i doanh nghi\u1ec7p, ghi:<\/span>
\n N\u1ee3 c\u00e1c TK 111, 112<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 3385 – Ph\u1ea3i tr\u1ea3 v\u1ec1 c\u1ed5 ph\u1ea7n h\u00f3a.<\/span><\/p>\n

– K\u1ebf to\u00e1n c\u00e1c kho\u1ea3n ch\u00ednh s\u00e1ch \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng d\u00f4i d\u01b0 t\u1ea1i doanh nghi\u1ec7p: C\u0103n c\u1ee9 quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n v\u1ec1 x\u00e1c \u0111\u1ecbnh kho\u1ea3n ti\u1ec1n ph\u1ea3i s\u1eed d\u1ee5ng t\u1eeb ti\u1ec1n thu b\u00e1n c\u1ed5 ph\u1ea7n \u0111\u1ec3 h\u1ed7 tr\u1ee3 cho doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n ch\u00ednh s\u00e1ch \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng d\u00f4i d\u01b0 t\u1ea1i th\u1eddi \u0111i\u1ec3m quy\u1ebft \u0111\u1ecbnh c\u1ed5 ph\u1ea7n ho\u00e1, ghi:<\/span>
\n N\u1ee3 TK 3385 – Ph\u1ea3i tr\u1ea3 v\u1ec1 c\u1ed5 ph\u1ea7n ho\u00e1<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 334 – Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/span><\/p>\n

Khi th\u1ef1c t\u1ebf tr\u1ea3 ti\u1ec1n cho ng\u01b0\u1eddi lao \u0111\u1ed9ng, ghi:<\/span>
\n N\u1ee3 TK 334 – Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 111, 112.<\/span><\/p>\n

– Quy\u1ebft to\u00e1n chi ph\u00ed c\u1ed5 ph\u1ea7n ho\u00e1: Khi k\u1ebft th\u00fac qu\u00e1 tr\u00ecnh c\u1ed5 ph\u1ea7n ho\u00e1, doanh nghi\u1ec7p ph\u1ea3i b\u00e1o c\u00e1o v\u00e0 th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n chi ph\u00ed c\u1ed5 ph\u1ea7n ho\u00e1 v\u1edbi c\u01a1 quan quy\u1ebft \u0111\u1ecbnh c\u1ed5 ph\u1ea7n ho\u00e1. Chi ph\u00ed c\u1ed5 ph\u1ea7n ho\u00e1 \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0o ti\u1ec1n thu t\u1eeb c\u1ed5 ph\u1ea7n ho\u00e1 doanh nghi\u1ec7p, ghi:<\/span>
\n N\u1ee3 TK 3385 – Ph\u1ea3i tr\u1ea3 v\u1ec1 c\u1ed5 ph\u1ea7n h\u00f3a<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 1385 – Ph\u1ea3i thu v\u1ec1 c\u1ed5 ph\u1ea7n h\u00f3a (chi ti\u1ebft chi ph\u00ed c\u1ed5 ph\u1ea7n ho\u00e1).<\/span><\/p>\n

Khi n\u1ed9p ti\u1ec1n thu t\u1eeb c\u1ed5 ph\u1ea7n h\u00f3a (sau khi tr\u1eeb s\u1ed1 chi ph\u00ed c\u1ed5 ph\u1ea7n ho\u00e1) v\u1ec1 Qu\u1ef9 H\u1ed7 tr\u1ee3 s\u1eafp x\u1ebfp doanh nghi\u1ec7p t\u1ea1i c\u00f4ng ty m\u1eb9 c\u1ee7a T\u1eadp \u0111o\u00e0n kinh t\u1ebf, t\u1ed5ng c\u00f4ng ty Nh\u00e0 n\u01b0\u1edbc, c\u00f4ng ty m\u1eb9 trong t\u1ed5 h\u1ee3p c\u00f4ng ty m\u1eb9 – c\u00f4ng ty con ho\u1eb7c Qu\u1ef9 H\u1ed7 tr\u1ee3 s\u1eafp x\u1ebfp v\u00e0 ph\u00e1t tri\u1ec3n doanh nghi\u1ec7p do T\u1ed5ng c\u00f4ng ty \u0110\u1ea7u t\u01b0 v\u00e0 kinh doanh v\u1ed1n Nh\u00e0 n\u01b0\u1edbc gi\u1eef, ghi:<\/span>
\n N\u1ee3 TK 3385 – Ph\u1ea3i tr\u1ea3 v\u1ec1 c\u1ed5 ph\u1ea7n h\u00f3a<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 111, 112.<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p n\u1ebfu ti\u1ec1n thu b\u00e1n c\u1ed5 ph\u1ea7n thu\u1ed9c v\u1ed1n Nh\u00e0 n\u01b0\u1edbc, \u0111\u01a1n v\u1ecb kh\u00f4ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng ti\u1ec1n thu b\u00e1n c\u1ed5 ph\u1ea7n th\u00ec kho\u1ea3n l\u00e3i ph\u1ea3i tr\u1ea3 n\u00e0y ph\u1ea3i tr\u1eeb v\u00e0o s\u1ed1 ph\u1ea3i n\u1ed9p v\u1ec1 thu c\u1ed5 ph\u1ea7n ho\u00e1 m\u00e0 kh\u00f4ng ghi nh\u1eadn v\u00e0o chi ph\u00ed t\u00e0i ch\u00ednh, k\u1ebf to\u00e1n ghi:<\/span>
\n N\u1ee3 TK 3385 – Ph\u1ea3i tr\u1ea3 v\u1ec1 c\u1ed5 ph\u1ea7n h\u00f3a<\/span>
\n\u00a0 \u00a0 \u00a0 C\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>
\n N\u1ee3 TK 335 – Chi ph\u00ed ph\u1ea3i tr\u1ea3<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 111, 112. <\/span><\/p>\n

– K\u1ebf to\u00e1n kho\u1ea3n ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 tr\u1ecb th\u1ef1c t\u1ebf ph\u1ea7n v\u1ed1n Nh\u00e0 n\u01b0\u1edbc t\u1ea1i th\u1eddi \u0111i\u1ec3m DNNN chuy\u1ec3n sang C\u00f4ng ty c\u1ed5 ph\u1ea7n so v\u1edbi gi\u00e1 tr\u1ecb th\u1ef1c t\u1ebf ph\u1ea7n v\u1ed1n Nh\u00e0 n\u01b0\u1edbc t\u1ea1i th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb doanh nghi\u1ec7p.<\/span><\/p>\n

+ Tr\u01b0\u1eddng h\u1ee3p gi\u00e1 tr\u1ecb th\u1ef1c t\u1ebf ph\u1ea5n v\u1ed1n Nh\u00e0 n\u01b0\u1edbc t\u1ea1i th\u1eddi \u0111i\u1ec3m doanh nghi\u1ec7p chuy\u1ec3n th\u00e0nh C\u00f4ng ty c\u1ed5 ph\u1ea7n l\u1edbn h\u01a1n gi\u00e1 tr\u1ecb th\u1ef1c t\u1ebf ph\u1ea7n v\u1ed1n Nh\u00e0 n\u01b0\u1edbc t\u1ea1i th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb doanh nghi\u1ec7p th\u00ec s\u1ed1 ch\u00eanh l\u1ec7ch t\u0103ng (l\u00e3i) ph\u1ea3i n\u1ed9p v\u00e0o Qu\u1ef9 H\u1ed7 tr\u1ee3 s\u1eafp x\u1ebfp doanh nghi\u1ec7p t\u1ea1i c\u00f4ng ty m\u1eb9 c\u1ee7a T\u1eadp \u0111o\u00e0n kinh t\u1ebf, t\u1ed5ng c\u00f4ng ty Nh\u00e0 n\u01b0\u1edbc, c\u00f4ng ty m\u1eb9 trong t\u1ed5 h\u1ee3p c\u00f4ng ty m\u1eb9 – c\u00f4ng ty con ho\u1eb7c Qu\u1ef9 H\u1ed7 tr\u1ee3 s\u1eafp x\u1ebfp v\u00e0 ph\u00e1t tri\u1ec3n doanh nghi\u1ec7p do T\u1ed5ng c\u00f4ng ty \u0110\u1ea7u t\u01b0 v\u00e0 kinh doanh v\u1ed1n Nh\u00e0 n\u01b0\u1edbc gi\u1eef, ghi:<\/span>
\n N\u1ee3 TK 421 – L\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 3385 – Ph\u1ea3i tr\u1ea3 v\u1ec1 c\u1ed5 ph\u1ea7n h\u00f3a.<\/span><\/p>\n

Khi n\u1ed9p ti\u1ec1n thu t\u1eeb c\u1ed5 ph\u1ea7n h\u00f3a (sau khi tr\u1eeb s\u1ed1 chi ph\u00ed c\u1ed5 ph\u1ea7n ho\u00e1) v\u1ec1 Qu\u1ef9 H\u1ed7 tr\u1ee3 s\u1eafp x\u1ebfp doanh nghi\u1ec7p t\u1ea1i c\u00f4ng ty m\u1eb9 c\u1ee7a T\u1eadp \u0111o\u00e0n kinh t\u1ebf, t\u1ed5ng c\u00f4ng ty Nh\u00e0 n\u01b0\u1edbc, c\u00f4ng ty m\u1eb9 trong t\u1ed5 h\u1ee3p c\u00f4ng ty m\u1eb9 – c\u00f4ng ty con ho\u1eb7c Qu\u1ef9 H\u1ed7 tr\u1ee3 s\u1eafp x\u1ebfp v\u00e0 ph\u00e1t tri\u1ec3n doanh nghi\u1ec7p do T\u1ed5ng c\u00f4ng ty \u0110\u1ea7u t\u01b0 v\u00e0 kinh doanh v\u1ed1n Nh\u00e0 n\u01b0\u1edbc gi\u1eef, ghi:<\/span>
\n N\u1ee3 TK 3385 – Ph\u1ea3i tr\u1ea3 v\u1ec1 c\u1ed5 ph\u1ea7n h\u00f3a<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 111, 112.<\/span><\/p>\n

+ Tr\u01b0\u1eddng h\u1ee3p gi\u00e1 tr\u1ecb th\u1ef1c t\u1ebf ph\u1ea7n v\u1ed1n Nh\u00e0 n\u01b0\u1edbc t\u1ea1i th\u1eddi \u0111i\u1ec3m doanh nghi\u1ec7p chuy\u1ec3n sang C\u00f4ng ty c\u1ed5 ph\u1ea7n nh\u1ecf h\u01a1n gi\u00e1 tr\u1ecb th\u1ef1c t\u1ebf ph\u1ea7n v\u1ed1n Nh\u00e0 n\u01b0\u1edbc t\u1ea1i th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb doanh nghi\u1ec7p, th\u00ec s\u1ed1 ch\u00eanh l\u1ec7ch gi\u1ea3m (l\u1ed7), ph\u1ea3n \u00e1nh nh\u01b0 sau:<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p t\u1eadp th\u1ec3, c\u00e1 nh\u00e2n ph\u1ea3i b\u1ed3i th\u01b0\u1eddng, ghi:<\/span>
\n N\u1ee3 TK 138 – Ph\u1ea3i thu kh\u00e1c (1388)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 421 – L\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i.<\/span><\/p>\n

Khi nh\u1eadn ti\u1ec1n c\u1ee7a t\u1eadp th\u1ec3, c\u00e1 nh\u00e2n n\u1ed9p ti\u1ec1n b\u1ed3i thu\u1eddng, ghi:<\/span>
\n N\u1ee3 TK 111, 112<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 138 – Ph\u1ea3i thu kh\u00e1c (1388).<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p ch\u00eanh l\u1ec7ch gi\u1ea3m do nguy\u00ean nh\u00e2n kh\u00e1ch quan, ho\u1eb7c ch\u1ee7 quan nh\u01b0ng v\u00ec l\u00fd do b\u1ea5t kh\u1ea3 kh\u00e1ng m\u00e0 ng\u01b0\u1eddi c\u00f3 tr\u00e1ch nhi\u1ec7m b\u1ed3i thu\u1eddng kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng th\u1ef1c hi\u1ec7n vi\u1ec7c b\u1ed3i th\u01b0\u1eddng v\u00e0 \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n xem x\u00e9t, quy\u1ebft \u0111\u1ecbnh s\u1eed d\u1ee5ng s\u1ed1 ti\u1ec1n thu t\u1eeb b\u00e1n c\u1ed5 ph\u1ea7n n\u00e0y \u0111\u1ec3 b\u00f9 \u0111\u1eafp t\u1ed5n th\u1ea5t sau khi tr\u1eeb \u0111i ph\u1ea7n \u0111\u01b0\u1ee3c b\u1ea3o hi\u1ec3m b\u1ed3i th\u01b0\u1eddng (n\u1ebfu c\u00f3) ghi:<\/span>
\n N\u1ee3 TK 3385 – Ph\u1ea3i tr\u1ea3 v\u1ec1 c\u1ed5 ph\u1ea7n h\u00f3a<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 421 – L\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i.<\/span><\/p>\n

3.10. K\u1ebf to\u00e1n c\u00e1c nghi\u1ec7p v\u1ee5 \u1edf b\u00ean nh\u1eadn u\u1ef7 th\u00e1c nh\u1eadp kh\u1ea9u<\/span><\/strong><\/p>\n

a) Khi nh\u1eadn c\u1ee7a doanh nghi\u1ec7p giao u\u1ef7 th\u00e1c nh\u1eadp kh\u1ea9u ti\u1ec1n \u0111\u1ec3 mua h\u00e0ng nh\u1eadp kh\u1ea9u, c\u0103n c\u1ee9 c\u00e1c ch\u1ee9ng t\u1eeb li\u00ean quan, ghi:<\/span>
\n N\u1ee3 TK 111, 112,….<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 338 – Ph\u1ea3i tr\u1ea3 kh\u00e1c (3388).<\/span><\/p>\n

b) Khi chuy\u1ec3n ti\u1ec1n \u0111\u1ec3 k\u00fd qu\u1ef9 m\u1edf LC (n\u1ebfu thanh to\u00e1n b\u1eb1ng th\u01b0 t\u00edn d\u1ee5ng), c\u0103n c\u1ee9 c\u00e1c ch\u1ee9ng t\u1eeb li\u00ean quan, ghi:<\/span>
\n N\u1ee3 TK 244 – C\u1ea7m c\u1ed1, k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 111, 112.<\/span><\/p>\n

c) Khi nh\u1eadp kh\u1ea9u v\u1eadt t\u01b0, thi\u1ebft b\u1ecb, h\u00e0ng h\u00f3a cho b\u00ean giao \u1ee7y th\u00e1c, k\u1ebf to\u00e1n theo d\u00f5i h\u00e0ng nh\u1eadn \u1ee7y th\u00e1c nh\u1eadp kh\u1ea9u tr\u00ean h\u1ec7 th\u1ed1ng qu\u1ea3n tr\u1ecb c\u1ee7a m\u00ecnh v\u00e0 thuy\u1ebft minh tr\u00ean B\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u1ec1 s\u1ed1 l\u01b0\u1ee3ng, ch\u1ee7ng lo\u1ea1i, quy c\u00e1ch, ph\u1ea9m ch\u1ea5t c\u1ee7a h\u00e0ng nh\u1eadp kh\u1ea9u \u1ee7y th\u00e1c, th\u1eddi h\u1ea1n nh\u1eadp kh\u1ea9u, \u0111\u1ed1i t\u01b0\u1ee3ng thanh to\u00e1n…, kh\u00f4ng ghi nh\u1eadn gi\u00e1 tr\u1ecb h\u00e0ng nh\u1eadn \u1ee7y th\u00e1c nh\u1eadp kh\u1ea9u tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n.<\/span><\/p>\n

d) K\u1ebf to\u00e1n c\u00e1c nghi\u1ec7p v\u1ee5 thanh to\u00e1n \u1ee7y th\u00e1c nh\u1eadp kh\u1ea9u:<\/span><\/p>\n

– Khi chuy\u1ec3n kho\u1ea3n k\u00fd qu\u1ef9 m\u1edf L\/C tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n \u1edf n\u01b0\u1edbc ngo\u00e0i nh\u01b0 m\u1ed9t ph\u1ea7n c\u1ee7a kho\u1ea3n thanh to\u00e1n h\u00e0ng nh\u1eadp kh\u1ea9u \u1ee7y th\u00e1c, ghi:<\/span>
\n N\u1ee3 138 – Ph\u1ea3i thu kh\u00e1c<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 244 – C\u1ea7m c\u1ed1, k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c.<\/span><\/p>\n

– Khi thanh to\u00e1n cho ng\u01b0\u1eddi b\u00e1n \u1edf n\u01b0\u1edbc ngo\u00e0i v\u1ec1 s\u1ed1 ti\u1ec1n ph\u1ea3i tr\u1ea3 cho h\u00e0ng nh\u1eadp kh\u1ea9u \u1ee7y th\u00e1c, ghi:<\/span>
\n N\u1ee3 TK 138 – Ph\u1ea3i thu kh\u00e1c (n\u1ebfu b\u00ean giao \u1ee7y th\u00e1c ch\u01b0a \u1ee9ng ti\u1ec1n mua h\u00e0ng <\/span>
\n nh\u1eadp kh\u1ea9u)<\/span>
\n N\u1ee3 TK 3388 – Ph\u1ea3i tr\u1ea3 kh\u00e1c (tr\u1eeb v\u00e0o s\u1ed1 ti\u1ec1n \u0111\u00e3 nh\u1eadn c\u1ee7a b\u00ean giao \u1ee7y th\u00e1c)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 111, 112, 3388,…..<\/span><\/p>\n

– Thu\u1ebf nh\u1eadp kh\u1ea9u, thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u, Thu\u1ebf TT\u0110B ph\u1ea3i n\u1ed9p h\u1ed9 cho doanh nghi\u1ec7p u\u1ef7 th\u00e1c nh\u1eadp kh\u1ea9u: Trong giao d\u1ecbch xu\u1ea5t – nh\u1eadp kh\u1ea9u \u1ee7y th\u00e1c (ph\u1ea3i c\u00f3 h\u1ee3p \u0111\u1ed3ng xu\u1ea5t-nh\u1eadp kh\u1ea9u \u1ee7y th\u00e1c), b\u00ean nh\u1eadn \u1ee7y th\u00e1c \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n b\u00ean giao \u1ee7y th\u00e1c \u0111\u1ec3 th\u1ef1c hi\u1ec7n c\u00e1c ngh\u0129a v\u1ee5 v\u1edbi NSNN (ng\u01b0\u1eddi n\u1ed9p thu\u1ebf h\u1ed9 cho b\u00ean giao \u1ee7y th\u00e1c), ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 c\u1ee7a b\u00ean giao \u1ee7y th\u00e1c. Tr\u01b0\u1eddng h\u1ee3p n\u00e0y, b\u00ean nh\u1eadn \u1ee7y th\u00e1c ch\u1ec9 ph\u1ea3n \u00e1nh s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u00e3 n\u1ed9p v\u00e0o NSNN l\u00e0 kho\u1ea3n chi h\u1ed9, tr\u1ea3 h\u1ed9 cho b\u00ean giao \u1ee7y th\u00e1c. Khi n\u1ed9p ti\u1ec1n v\u00e0o NSNN, ghi:<\/span>
\n N\u1ee3 TK 138 – Ph\u1ea3i thu kh\u00e1c (ph\u1ea3i thu l\u1ea1i s\u1ed1 ti\u1ec1n \u0111\u00e3 n\u1ed9p h\u1ed9)<\/span>
\n N\u1ee3 TK 3388 – Ph\u1ea3i tr\u1ea3 kh\u00e1c (tr\u1eeb v\u00e0o s\u1ed1 ti\u1ec1n \u0111\u00e3 nh\u1eadn c\u1ee7a b\u00ean giao \u1ee7y th\u00e1c)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 111, 112.<\/span><\/p>\n

\u0111) \u0110\u1ed1i v\u1edbi ph\u00ed u\u1ef7 th\u00e1c nh\u1eadp kh\u1ea9u v\u00e0 thu\u1ebf GTGT t\u00ednh tr\u00ean ph\u00ed u\u1ef7 th\u00e1c nh\u1eadp kh\u1ea9u, c\u0103n c\u1ee9 v\u00e0o Ho\u00e1 \u0111\u01a1n GTGT v\u00e0 c\u00e1c ch\u1ee9ng t\u1eeb li\u00ean quan, k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh doanh thu ph\u00ed u\u1ef7 th\u00e1c nh\u1eadp kh\u1ea9u, ghi:<\/span>
\n N\u1ee3 c\u00e1c TK 131, 111, 112,… (t\u1ed5ng gi\u00e1 thanh to\u00e1n)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 511 – Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 (5113)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 3331 – Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p.<\/span><\/p>\n

e) C\u00e1c kho\u1ea3n chi h\u1ed9 kh\u00e1c cho doanh nghi\u1ec7p u\u1ef7 th\u00e1c nh\u1eadp kh\u1ea9u li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng nh\u1eadn u\u1ef7 th\u00e1c nh\u1eadp kh\u1ea9u (ph\u00ed ng\u00e2n h\u00e0ng, ph\u00ed gi\u00e1m \u0111\u1ecbnh h\u1ea3i quan, chi thu\u00ea kho, thu\u00ea b\u00e3i chi b\u1ed1c x\u1ebfp, v\u1eadn chuy\u1ec3n h\u00e0ng…), c\u0103n c\u1ee9 c\u00e1c ch\u1ee9ng t\u1eeb li\u00ean quan, ghi:<\/span>
\nN\u1ee3 TK 138 – Ph\u1ea3i thu kh\u00e1c (chi ti\u1ebft cho t\u1eebng doanh nghi\u1ec7p u\u1ef7 th\u00e1c NK)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 111, 112,…<\/span><\/p>\n

g) B\u00f9 tr\u1eeb c\u00e1c kho\u1ea3n ph\u1ea3i thu v\u00e0 ph\u1ea3i tr\u1ea3 kh\u00e1c khi k\u1ebft th\u00fac giao d\u1ecbch, ghi:<\/span>
\n N\u1ee3 TK 338 – Ph\u1ea3i tr\u1ea3 kh\u00e1c<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 138 – Ph\u1ea3i thu kh\u00e1c.<\/span><\/p>\n

3.11. K\u1ebf to\u00e1n c\u00e1c nghi\u1ec7p v\u1ee5 \u1edf b\u00ean nh\u1eadn u\u1ef7 th\u00e1c xu\u1ea5t kh\u1ea9u<\/span><\/strong><\/p>\n

a) Khi nh\u1eadn \u1ee7y th\u00e1c xu\u1ea5t kh\u1ea9u v\u1eadt t\u01b0, thi\u1ebft b\u1ecb, h\u00e0ng h\u00f3a cho b\u00ean giao \u1ee7y th\u00e1c, k\u1ebf to\u00e1n theo d\u00f5i h\u00e0ng nh\u1eadn \u0111\u1ec3 xu\u1ea5t kh\u1ea9u tr\u00ean h\u1ec7 th\u1ed1ng qu\u1ea3n tr\u1ecb c\u1ee7a m\u00ecnh v\u00e0 thuy\u1ebft minh tr\u00ean B\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u1ec1 s\u1ed1 l\u01b0\u1ee3ng, ch\u1ee7ng lo\u1ea1i, quy c\u00e1ch, ph\u1ea9m ch\u1ea5t c\u1ee7a h\u00e0ng nh\u1eadn xu\u1ea5t kh\u1ea9u \u1ee7y th\u00e1c, th\u1eddi h\u1ea1n xu\u1ea5t kh\u1ea9u, \u0111\u1ed1i t\u01b0\u1ee3ng thanh to\u00e1n…, kh\u00f4ng ghi nh\u1eadn gi\u00e1 tr\u1ecb h\u00e0ng nh\u1eadn \u1ee7y th\u00e1c xu\u1ea5t kh\u1ea9u tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n. Thu\u1ebf xu\u1ea5t kh\u1ea9u ph\u1ea3i n\u1ed9p (n\u1ebfu c\u00f3) th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a TK 333 \u2013 Thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p Nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n

b) C\u00e1c kho\u1ea3n chi h\u1ed9 b\u00ean giao \u1ee7y th\u00e1c xu\u1ea5t kh\u1ea9u, ghi:<\/span>
\n N\u1ee3 TK 138 – Ph\u1ea3i thu kh\u00e1c (1388)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 111, 112.<\/span><\/p>\n

c) Khi nh\u1eadn \u0111\u01b0\u1ee3c ti\u1ec1n h\u00e0ng c\u1ee7a ng\u01b0\u1eddi mua \u1edf n\u01b0\u1edbc ngo\u00e0i, k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh l\u00e0 kho\u1ea3n ph\u1ea3i tr\u1ea3 cho b\u00ean giao \u1ee7y th\u00e1c, ghi:<\/span>
\n N\u1ee3 TK 112 – Ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 338 – Ph\u1ea3i tr\u1ea3 kh\u00e1c (3388).<\/span><\/p>\n

d) B\u00f9 tr\u1eeb c\u00e1c kho\u1ea3n ph\u1ea3i thu ph\u1ea3i tr\u1ea3 kh\u00e1c, ghi:<\/span>
\n N\u1ee3 TK 338 – Ph\u1ea3i tr\u1ea3 kh\u00e1c<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 138 – Ph\u1ea3i thu kh\u00e1c.<\/span><\/p>\n

3.12. X\u00e1c \u0111\u1ecbnh s\u1ed1 l\u1ee3i nhu\u1eadn, c\u1ed5 t\u1ee9c ph\u1ea3i tr\u1ea3 cho c\u00e1c ch\u1ee7 s\u1edf h\u1eefu, ghi:<\/span><\/strong><\/p>\n

– Khi x\u00e1c \u0111\u1ecbnh s\u1ed1 ph\u1ea3i tr\u1ea3, ghi:<\/span>
\nN\u1ee3 TK 421 – L\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i <\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 338 – Ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c (3388).<\/span><\/p>\n

– Khi tr\u1ea3 c\u1ed5 t\u1ee9c, l\u1ee3i nhu\u1eadn cho ch\u1ee7 s\u1edf h\u1eefu, ghi:<\/span>
\n N\u1ee3 TK 338 – Ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c (3388)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 111, 112 (s\u1ed1 ti\u1ec1n tr\u1ea3 c\u1ed5 t\u1ee9c, l\u1ee3i nhu\u1eadn cho ch\u1ee7 s\u1edf h\u1eefu)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 3335 – Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (n\u1ebfu kh\u1ea5u tr\u1eeb t\u1ea1i ngu\u1ed3n s\u1ed1 thu\u1ebf <\/span>TNCN c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu).<\/span><\/p>\n

3.13. Khi l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh, k\u1ebf to\u00e1n \u0111\u00e1nh gi\u00e1 l\u1ea1i s\u1ed1 d\u01b0 c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c b\u1eb1ng ngo\u1ea1i t\u1ec7 theo t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf:<\/span><\/strong><\/p>\n

– N\u1ebfu ph\u00e1t sinh l\u1ed7 t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i, ghi:<\/span>
\n N\u1ee3 TK 413 – Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i <\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 338 – Ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c.<\/span><\/p>\n

– N\u1ebfu ph\u00e1t sinh l\u00e3i t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i, ghi:<\/span>
\n N\u1ee3 TK 338 – Ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 413 – Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

K\u1ebf to\u00e1n Centax xin chia s\u1ebb C\u00e1ch h\u1ea1ch to\u00e1n c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c – TK 338 Theo \u0110i\u1ec1u 57\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 t\u00ecnh h\u00ecnh thanh..<\/p>\n","protected":false},"author":7,"featured_media":4259,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[463,464],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/4180"}],"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=4180"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/4180\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/4259"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=4180"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=4180"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}