{"id":4303,"date":"2015-07-25T10:29:18","date_gmt":"2015-07-25T10:29:18","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=4303"},"modified":"2015-07-25T14:43:35","modified_gmt":"2015-07-25T14:43:35","slug":"cach-hach-toan-hang-hoa-kho-bao-thue-tk-158","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=4303","title":{"rendered":"C\u00e1ch h\u1ea1ch to\u00e1n h\u00e0ng h\u00f3a kho b\u1ea3o thu\u1ebf &#8211; TK 158"},"content":{"rendered":"<p><span style=\"font-family: 'times new roman', times, serif; font-size: 12pt;\"><a href=\"http:\/\/Centax.edu.vn\">K\u1ebf to\u00e1n Centax<\/a> xin gi\u1edbi thi\u1ec7u C\u00e1ch h\u1ea1ch to\u00e1n h\u00e0ng h\u00f3a kho b\u1ea3o thu\u1ebf &#8211; TK 158\u00a0 theo \u0110i\u1ec1u 30\u00a0<a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-so-2002014tt-btc-huong-dan-che-do-ke-toan-doanh-nghiep\/\" target=\"_blank\">\u00a0Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a>\u00a0m\u1edbi nh\u1ea5t nh\u01b0 sau:<\/span><\/p>\n<h2><span style=\"font-size: 14pt; color: #000000;\"><strong><span style=\"font-family: 'times new roman', times, serif;\">1. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n<\/span><\/strong><\/span><\/h2>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 12pt;\">\u00a0T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh s\u1ef1 bi\u1ebfn \u0111\u1ed9ng t\u0103ng, gi\u1ea3m v\u00e0 s\u1ed1 hi\u1ec7n c\u00f3 c\u1ee7a h\u00e0ng ho\u00e1 \u0111\u01b0a v\u00e0o Kho b\u1ea3o thu\u1ebf. Kho b\u1ea3o thu\u1ebf ch\u1ec9 \u00e1p d\u1ee5ng cho doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i ph\u1ee5c v\u1ee5 cho s\u1ea3n xu\u1ea5t h\u00e0ng xu\u1ea5t kh\u1ea9u, \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng ch\u1ebf \u0111\u1ed9 qu\u1ea3n l\u00fd h\u1ea3i quan \u0111\u1eb7c bi\u1ec7t, theo \u0111\u00f3 nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 nh\u1eadp kh\u1ea9u \u0111\u1ec3 ph\u1ee5c v\u1ee5 cho s\u1ea3n xu\u1ea5t c\u1ee7a doanh nghi\u1ec7p \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o l\u01b0u gi\u1eef t\u1ea1i Kho b\u1ea3o thu\u1ebf ch\u01b0a ph\u1ea3i t\u00ednh v\u00e0 n\u1ed9p thu\u1ebf nh\u1eadp kh\u1ea9u v\u00e0 c\u00e1c lo\u1ea1i thu\u1ebf li\u00ean quan kh\u00e1c.<\/span><\/p>\n<p>&nbsp;<\/p>\n<h2><span style=\"font-size: 14pt; color: #000000;\"><strong><span style=\"font-family: 'times new roman', times, serif;\">2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a t\u00e0i kho\u1ea3n 158 &#8211; H\u00e0ng h\u00f3a kho b\u1ea3o thu\u1ebf<\/span><\/strong><\/span><\/h2>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 12pt;\">B\u00ean N\u1ee3: Tr\u1ecb gi\u00e1 nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u, th\u00e0nh ph\u1ea9m, h\u00e0ng ho\u00e1 nh\u1eadp Kho b\u1ea3o thu\u1ebf trong k\u1ef3.<\/span><\/p>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 12pt;\">B\u00ean C\u00f3: Tr\u1ecb gi\u00e1 nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u, th\u00e0nh ph\u1ea9m, h\u00e0ng ho\u00e1 xu\u1ea5t Kho b\u1ea3o thu\u1ebf trong k\u1ef3.<\/span><\/p>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 12pt;\">S\u1ed1 d\u01b0 b\u00ean N\u1ee3: Tr\u1ecb gi\u00e1 nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u, th\u00e0nh ph\u1ea9m, h\u00e0ng ho\u00e1 c\u00f2n l\u1ea1i cu\u1ed1i k\u1ef3 t\u1ea1i Kho b\u1ea3o thu\u1ebf.<\/span><\/p>\n<h2><span style=\"font-size: 14pt; color: #000000;\"><strong><span style=\"font-family: 'times new roman', times, serif;\">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<p><span style=\"font-family: 'times new roman', times, serif; font-size: 12pt;\">a) Khi nh\u1eadp kh\u1ea9u nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u \u0111\u1ec3 s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u, ho\u1eb7c gia c\u00f4ng h\u00e0ng xu\u1ea5t kh\u1ea9u n\u1ebfu \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o Kho b\u1ea3o thu\u1ebf th\u00ec doanh nghi\u1ec7p ch\u01b0a ph\u1ea3i n\u1ed9p thu\u1ebf nh\u1eadp kh\u1ea9u v\u00e0 thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u, ghi:<\/span><br \/>\n<span style=\"font-family: 'times new roman', times, serif; font-size: 12pt;\">N\u1ee3 TK 158 &#8211; H\u00e0ng ho\u00e1 Kho b\u1ea3o thu\u1ebf<\/span><br \/>\n<span style=\"font-family: 'times new roman', times, serif; font-size: 12pt;\">\u00a0 \u00a0 \u00a0 C\u00f3 TK 331 &#8211; Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n.<\/span><\/p>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 12pt;\">b) Khi xu\u1ea5t nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u nh\u1eadp kh\u1ea9u \u1edf Kho b\u1ea3o thu\u1ebf ra \u0111\u1ec3 s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m, ho\u1eb7c gia c\u00f4ng h\u00e0ng xu\u1ea5t kh\u1ea9u, ghi:<\/span><br \/>\n<span style=\"font-family: 'times new roman', times, serif; font-size: 12pt;\">N\u1ee3 TK 621 &#8211; Chi ph\u00ed nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u tr\u1ef1c ti\u1ebfp<\/span><br \/>\n<span style=\"font-family: 'times new roman', times, serif; font-size: 12pt;\">\u00a0 \u00a0 \u00a0 C\u00f3 TK 158 &#8211; H\u00e0ng ho\u00e1 kho b\u1ea3o thu\u1ebf.<\/span><\/p>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 12pt;\">c) Khi xu\u1ea5t kho th\u00e0nh ph\u1ea9m ho\u1eb7c h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u, h\u00e0ng gia c\u00f4ng xu\u1ea5t kh\u1ea9u \u0111\u01b0a v\u00e0o Kho b\u1ea3o thu\u1ebf (n\u1ebfu c\u00f3), ghi:<\/span><br \/>\n<span style=\"font-family: 'times new roman', times, serif; font-size: 12pt;\">N\u1ee3 TK 158 &#8211; H\u00e0ng ho\u00e1 kho b\u1ea3o thu\u1ebf<\/span><br \/>\n<span style=\"font-family: 'times new roman', times, serif; font-size: 12pt;\">\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 156, 155,&#8230;<\/span><\/p>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 12pt;\">d) Khi xu\u1ea5t kh\u1ea9u h\u00e0ng ho\u00e1 c\u1ee7a Kho b\u1ea3o thu\u1ebf (n\u1ebfu c\u00f3):<\/span><\/p>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 12pt;\">&#8211; Ph\u1ea3n \u00e1nh gi\u00e1 v\u1ed1n c\u1ee7a h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u thu\u1ed9c Kho b\u1ea3o thu\u1ebf, ghi:<\/span><br \/>\n<span style=\"font-family: 'times new roman', times, serif; font-size: 12pt;\">N\u1ee3 TK 632 &#8211; Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n <\/span><br \/>\n<span style=\"font-family: 'times new roman', times, serif; font-size: 12pt;\">\u00a0 \u00a0 \u00a0 C\u00f3 TK 158 &#8211; H\u00e0ng ho\u00e1 Kho b\u1ea3o thu\u1ebf.<\/span><\/p>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 12pt;\">&#8211; Ph\u1ea3n \u00e1nh doanh thu c\u1ee7a h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u thu\u1ed9c Kho b\u1ea3o thu\u1ebf, ghi:<\/span><br \/>\n<span style=\"font-family: 'times new roman', times, serif; font-size: 12pt;\">N\u1ee3 c\u00e1c TK 111, 112, 131,&#8230; <\/span><br \/>\n<span style=\"font-family: 'times new roman', times, serif; font-size: 12pt;\">\u00a0 \u00a0 \u00a0 C\u00f3 TK 511 &#8211; Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5.<\/span><\/p>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 12pt;\">\u0111) N\u1ebfu t\u1ef7 l\u1ec7 xu\u1ea5t kh\u1ea9u th\u1ea5p h\u01a1n t\u1ef7 l\u1ec7 \u0111\u01b0\u1ee3c b\u1ea3o thu\u1ebf t\u1ea1i doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p thu\u1ebf nh\u1eadp kh\u1ea9u v\u00e0 thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u (n\u1ebfu c\u00f3) cho ph\u1ea7n ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m ph\u1ea3i xu\u1ea5t kh\u1ea9u v\u00e0 s\u1ed1 l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m th\u1ef1c t\u1ebf xu\u1ea5t kh\u1ea9u doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p thu\u1ebf nh\u1eadp kh\u1ea9u v\u00e0 thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u (n\u1ebfu c\u00f3):<\/span><\/p>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 12pt;\">&#8211; Khi x\u00e1c \u0111\u1ecbnh thu\u1ebf nh\u1eadp kh\u1ea9u ph\u1ea3i n\u1ed9p (n\u1ebfu c\u00f3), ghi:<\/span><br \/>\n<span style=\"font-family: 'times new roman', times, serif; font-size: 12pt;\">N\u1ee3 TK 632 &#8211; Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n<\/span><br \/>\n<span style=\"font-family: 'times new roman', times, serif; font-size: 12pt;\">\u00a0 \u00a0 \u00a0 C\u00f3 TK 333 &#8211; Thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p Nh\u00e0 n\u01b0\u1edbc (3333).<\/span><\/p>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 12pt;\">&#8211; Khi x\u00e1c \u0111\u1ecbnh thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u ph\u1ea3i n\u1ed9p (n\u1ebfu c\u00f3), ghi:<\/span><br \/>\n<span style=\"font-family: 'times new roman', times, serif; font-size: 12pt;\">N\u1ee3 TK 133 &#8211; Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (1331)<\/span><br \/>\n<span style=\"font-family: 'times new roman', times, serif; font-size: 12pt;\">\u00a0 \u00a0 \u00a0 C\u00f3 TK 333 &#8211; Thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p Nh\u00e0 n\u01b0\u1edbc (33312).<\/span><\/p>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 12pt;\">&#8211; Khi th\u1ef1c n\u1ed9p thu\u1ebf nh\u1eadp kh\u1ea9u v\u00e0 thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u (n\u1ebfu c\u00f3), ghi:<\/span><br \/>\n<span style=\"font-family: 'times new roman', times, serif; font-size: 12pt;\">N\u1ee3 TK 333 &#8211; Thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p Nh\u00e0 n\u01b0\u1edbc (3333, 33312)<\/span><br \/>\n<span style=\"font-family: 'times new roman', times, serif; font-size: 12pt;\">\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 111, 112,&#8230;.<\/span><\/p>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 12pt;\">e) Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111\u01b0\u1ee3c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n cho ph\u00e9p b\u00e1n h\u00e0ng ho\u00e1 thu\u1ed9c Kho b\u1ea3o thu\u1ebf t\u1ea1i th\u1ecb tr\u01b0\u1eddng Vi\u1ec7t Nam, doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p thu\u1ebf nh\u1eadp kh\u1ea9u v\u00e0 c\u00e1c lo\u1ea1i thu\u1ebf kh\u00e1c theo quy \u0111\u1ecbnh.<\/span><\/p>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 12pt;\">&#8211; Khi \u0111\u01b0\u1ee3c ph\u00e9p s\u1eed d\u1ee5ng h\u00e0ng ho\u00e1 thu\u1ed9c Kho b\u1ea3o thu\u1ebf, doanh nghi\u1ec7p ph\u1ea3i l\u00e0m th\u1ee7 t\u1ee5c xu\u1ea5t h\u00e0ng ho\u00e1 ra kh\u1ecfi Kho b\u1ea3o thu\u1ebf, nh\u1eadp l\u1ea1i kho s\u1ea3n ph\u1ea9m, h\u00e0ng ho\u00e1 c\u1ee7a doanh nghi\u1ec7p v\u00e0 n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi s\u1ed1 h\u00e0ng ho\u00e1 n\u00e0y, ghi:<\/span><br \/>\n<span style=\"font-family: 'times new roman', times, serif; font-size: 12pt;\">N\u1ee3 c\u00e1c TK 155, 156<\/span><br \/>\n<span style=\"font-family: 'times new roman', times, serif; font-size: 12pt;\">\u00a0 \u00a0 \u00a0 C\u00f3 TK 158 &#8211; H\u00e0ng ho\u00e1 Kho b\u1ea3o thu\u1ebf.<\/span><\/p>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 12pt;\">&#8211; Khi x\u00e1c \u0111\u1ecbnh thu\u1ebf nh\u1eadp kh\u1ea9u ph\u1ea3i n\u1ed9p (n\u1ebfu c\u00f3), ghi:<\/span><br \/>\n<span style=\"font-family: 'times new roman', times, serif; font-size: 12pt;\">N\u1ee3 c\u00e1c TK 155, 156<\/span><br \/>\n<span style=\"font-family: 'times new roman', times, serif; font-size: 12pt;\">\u00a0 \u00a0 \u00a0 C\u00f3 TK 333 &#8211; Thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p Nh\u00e0 n\u01b0\u1edbc (3333).<\/span><\/p>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 12pt;\">&#8211; Khi x\u00e1c \u0111\u1ecbnh thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u ph\u1ea3i n\u1ed9p (n\u1ebfu c\u00f3), ghi:<\/span><br \/>\n<span style=\"font-family: 'times new roman', times, serif; font-size: 12pt;\">N\u1ee3 c\u00e1c TK 155, 156 (n\u1ebfu kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb)<\/span><br \/>\n<span style=\"font-family: 'times new roman', times, serif; font-size: 12pt;\">N\u1ee3 TK 133 &#8211; Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (1331)<\/span><br \/>\n<span style=\"font-family: 'times new roman', times, serif; font-size: 12pt;\">\u00a0 \u00a0 \u00a0 C\u00f3 TK 333 &#8211; Thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p Nh\u00e0 n\u01b0\u1edbc (33312).<\/span><\/p>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 12pt;\">&#8211; Khi th\u1ef1c n\u1ed9p thu\u1ebf nh\u1eadp kh\u1ea9u v\u00e0 thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u, ghi: <\/span><br \/>\n<span style=\"font-family: 'times new roman', times, serif; font-size: 12pt;\">N\u1ee3 TK 333 &#8211; Thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p Nh\u00e0 n\u01b0\u1edbc (33312, 3333)<\/span><br \/>\n<span style=\"font-family: 'times new roman', times, serif; font-size: 12pt;\">\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 111, 112,&#8230;.<\/span><\/p>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 12pt;\">g) Tr\u01b0\u1eddng h\u1ee3p xu\u1ea5t b\u00e1n h\u00e0ng ho\u00e1 l\u01b0u gi\u1eef t\u1ea1i kho b\u1ea3o thu\u1ebf t\u1ea1i th\u1ecb tr\u01b0\u1eddng n\u1ed9i \u0111\u1ecba:<\/span><br \/>\n<span style=\"font-family: 'times new roman', times, serif; font-size: 12pt;\">&#8211; Ph\u1ea3n \u00e1nh tr\u1ecb gi\u00e1 v\u1ed1n c\u1ee7a h\u00e0ng ho\u00e1 Kho b\u1ea3o thu\u1ebf xu\u1ea5t b\u00e1n, ghi:<\/span><br \/>\n<span style=\"font-family: 'times new roman', times, serif; font-size: 12pt;\">N\u1ee3 TK 632 &#8211; Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n <\/span><br \/>\n<span style=\"font-family: 'times new roman', times, serif; font-size: 12pt;\">\u00a0 \u00a0 \u00a0 C\u00f3 TK 158 &#8211; H\u00e0ng ho\u00e1 Kho b\u1ea3o thu\u1ebf.<\/span><br \/>\n<span style=\"font-family: 'times new roman', times, serif; font-size: 12pt;\">\u0110\u1ed3ng th\u1eddi, k\u1ebf to\u00e1n ph\u1ea3i x\u00e1c \u0111\u1ecbnh v\u00e0 ghi nh\u1eadn s\u1ed1 thu\u1ebf nh\u1eadp kh\u1ea9u v\u00e0 thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u c\u1ee7a s\u1ed1 s\u1ea3n ph\u1ea9m, h\u00e0ng ho\u00e1, nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u n\u00e0y.<\/span><\/p>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 12pt;\">&#8211; Ph\u1ea3n \u00e1nh doanh thu c\u1ee7a s\u1ed1 h\u00e0ng ho\u00e1 kho b\u1ea3o thu\u1ebf xu\u1ea5t b\u00e1n t\u1ea1i th\u1ecb tr\u01b0\u1eddng n\u1ed9i \u0111\u1ecba, ghi:<\/span><br \/>\n<span style=\"font-family: 'times new roman', times, serif; font-size: 12pt;\">N\u1ee3 c\u00e1c TK 111, 112, 131,&#8230; <\/span><br \/>\n<span style=\"font-family: 'times new roman', times, serif; font-size: 12pt;\">\u00a0 \u00a0 \u00a0 C\u00f3 TK 511 &#8211; Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5<\/span><br \/>\n<span style=\"font-family: 'times new roman', times, serif; font-size: 12pt;\">\u00a0 \u00a0 \u00a0 C\u00f3 TK 333 &#8211; Thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p Nh\u00e0 n\u01b0\u1edbc (33311).<\/span><\/p>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 12pt;\">h) Tr\u01b0\u1eddng h\u1ee3p v\u1eadt li\u1ec7u, h\u00e0ng h\u00f3a \u0111\u01b0a v\u00e0o Kho b\u1ea3o thu\u1ebf, n\u1ebfu b\u1ecb h\u01b0 h\u1ecfng, k\u00e9m m\u1ea5t ph\u1ea9m ch\u1ea5t kh\u00f4ng \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u xu\u1ea5t kh\u1ea9u th\u00ec ph\u1ea3i t\u00e1i nh\u1eadp kh\u1ea9u, ho\u1eb7c ti\u00eau hu\u1ef7:<\/span><\/p>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 12pt;\">&#8211; Tr\u01b0\u1eddng h\u1ee3p t\u00e1i nh\u1eadp kh\u1ea9u, ghi:<\/span><br \/>\n<span style=\"font-family: 'times new roman', times, serif; font-size: 12pt;\">N\u1ee3 c\u00e1c TK 155, 156,&#8230;.<\/span><br \/>\n<span style=\"font-family: 'times new roman', times, serif; font-size: 12pt;\">\u00a0 \u00a0 \u00a0 C\u00f3 TK 158 &#8211; H\u00e0ng ho\u00e1 Kho b\u1ea3o thu\u1ebf.<\/span><\/p>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 12pt;\">&#8211; \u0110\u1ed3ng th\u1eddi, ph\u1ea3i n\u1ed9p thu\u1ebf nh\u1eadp kh\u1ea9u v\u00e0 thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u ph\u1ea3i n\u1ed9p c\u1ee7a s\u1ed1 h\u00e0ng ho\u00e1, nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u n\u00e0y, x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p ghi nh\u01b0 b\u00fat to\u00e1n (e); Khi th\u1ef1c n\u1ed9p thu\u1ebf, ghi: <\/span><br \/>\n<span style=\"font-family: 'times new roman', times, serif; font-size: 12pt;\">N\u1ee3 TK 333 &#8211; Thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p Nh\u00e0 n\u01b0\u1edbc (33312, 3333)<\/span><br \/>\n<span style=\"font-family: 'times new roman', times, serif; font-size: 12pt;\">\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 111, 112,&#8230;.<\/span><\/p>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 12pt;\">&#8211; Tr\u01b0\u1eddng h\u1ee3p t\u00e1i xu\u1ea5t kh\u1ea9u (tr\u1ea3 l\u1ea1i cho ng\u01b0\u1eddi b\u00e1n), ghi:<\/span><br \/>\n<span style=\"font-family: 'times new roman', times, serif; font-size: 12pt;\">N\u1ee3 TK 331- Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n<\/span><br \/>\n<span style=\"font-family: 'times new roman', times, serif; font-size: 12pt;\">\u00a0 \u00a0 \u00a0 C\u00f3 TK 158 &#8211; H\u00e0ng ho\u00e1 Kho b\u1ea3o thu\u1ebf.<\/span><\/p>\n<p><span style=\"font-family: 'times new roman', times, serif; font-size: 12pt;\">&#8211; Tr\u01b0\u1eddng h\u1ee3p ti\u00eau hu\u1ef7 h\u00e0ng ho\u00e1, nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u l\u01b0u gi\u1eef t\u1ea1i Kho b\u1ea3o thu\u1ebf, ghi:<\/span><br \/>\n<span style=\"font-family: 'times new roman', times, serif; font-size: 12pt;\">N\u1ee3 TK 632 &#8211; Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n (h\u00e0ng ho\u00e1, nguy\u00ean v\u1eadt li\u1ec7u b\u1ecb ti\u00eau hu\u1ef7)<\/span><br \/>\n<span style=\"font-family: 'times new roman', times, serif; font-size: 12pt;\">\u00a0 \u00a0 \u00a0 C\u00f3 TK 158 &#8211; H\u00e0ng ho\u00e1 Kho b\u1ea3o thu\u1ebf.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>K\u1ebf to\u00e1n Centax xin gi\u1edbi thi\u1ec7u C\u00e1ch h\u1ea1ch to\u00e1n h\u00e0ng h\u00f3a kho b\u1ea3o thu\u1ebf &#8211; TK 158  theo \u0110i\u1ec1u 30  Th\u00f4ng t\u01b0 200\/2014\/TT-BTC m\u1edbi nh\u1ea5t<\/p>\n","protected":false},"author":7,"featured_media":4426,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[486],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/4303"}],"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=4303"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/4303\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/4426"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=4303"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=4303"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}