{"id":4308,"date":"2015-07-25T10:41:31","date_gmt":"2015-07-25T10:41:31","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=4308"},"modified":"2015-07-25T14:39:49","modified_gmt":"2015-07-25T14:39:49","slug":"cach-hach-toan-thue-thu-nhap-hoan-lai-phai-tra-tk-347","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=4308","title":{"rendered":"C\u00e1ch h\u1ea1ch to\u00e1n thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i ph\u1ea3i tr\u1ea3 – TK 347"},"content":{"rendered":"

K\u1ebf to\u00e1n Centax<\/a> xin chia s\u1ebb C\u00e1ch h\u1ea1ch to\u00e1n thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i ph\u1ea3i tr\u1ea3 – TK 347<\/span><\/p>\n

Theo \u0110i\u1ec1u 61\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

a) T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb hi\u1ec7n c\u00f3 v\u00e0 t\u00ecnh h\u00ecnh bi\u1ebfn \u0111\u1ed9ng t\u0103ng, gi\u1ea3m c\u1ee7a thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i ph\u1ea3i tr\u1ea3. Thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i ph\u1ea3i tr\u1ea3 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh tr\u00ean c\u01a1 s\u1edf c\u00e1c kho\u1ea3n ch\u00eanh l\u1ec7ch t\u1ea1m th\u1eddi ph\u1ea3i ch\u1ecbu thu\u1ebf ph\u00e1t sinh trong n\u0103m v\u00e0 thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp hi\u1ec7n h\u00e0nh theo c\u00f4ng th\u1ee9c sau:<\/span><\/p>\n

Thu\u1ebf thu nh\u1eadp\u00a0<\/span>ho\u00e3n l\u1ea1i ph\u1ea3i tr\u1ea3 = Ch\u00eanh l\u1ec7ch t\u1ea1m th\u1eddi ch\u1ecbu thu\u1ebf x Thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p hi\u1ec7n h\u00e0nh (%)<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p t\u1ea1i th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i ph\u1ea3i tr\u1ea3 \u0111\u00e3 bi\u1ebft tr\u01b0\u1edbc c\u00f3 s\u1ef1 thay \u0111\u1ed5i v\u1ec1 thu\u1ebf su\u1ea5t thu\u1ebf TNDN trong t\u01b0\u01a1ng lai, n\u1ebfu vi\u1ec7c ho\u00e0n nh\u1eadp thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i ph\u1ea3i tr\u1ea3 n\u1eb1m trong th\u1eddi gian thu\u1ebf su\u1ea5t m\u1edbi \u0111\u00e3 c\u00f3 hi\u1ec7u l\u1ef1c th\u00ec thu\u1ebf su\u1ea5t \u00e1p d\u1ee5ng \u0111\u1ec3 ghi nh\u1eadn thu\u1ebf ho\u00e3n l\u1ea1i ph\u1ea3i tr\u1ea3 \u0111\u01b0\u1ee3c t\u00ednh theo thu\u1ebf su\u1ea5t m\u1edbi.<\/span><\/p>\n

b) C\u01a1 s\u1edf t\u00ednh thu\u1ebf c\u1ee7a t\u00e0i s\u1ea3n ho\u1eb7c n\u1ee3 ph\u1ea3i tr\u1ea3 v\u00e0 Ch\u00eanh l\u1ec7ch t\u1ea1m th\u1eddi:<\/span><\/p>\n

– C\u01a1 s\u1edf t\u00ednh thu\u1ebf c\u1ee7a t\u00e0i s\u1ea3n l\u00e0 gi\u00e1 tr\u1ecb s\u1ebd \u0111\u01b0\u1ee3c tr\u1eeb kh\u1ecfi thu nh\u1eadp ch\u1ecbu thu\u1ebf khi thu h\u1ed3i gi\u00e1 tr\u1ecb ghi s\u1ed5 c\u1ee7a t\u00e0i s\u1ea3n. N\u1ebfu thu nh\u1eadp kh\u00f4ng ph\u1ea3i ch\u1ecbu thu\u1ebf th\u00ec c\u01a1 s\u1edf t\u00ednh thu\u1ebf c\u1ee7a t\u00e0i s\u1ea3n b\u1eb1ng gi\u00e1 tr\u1ecb ghi s\u1ed5 c\u1ee7a t\u00e0i s\u1ea3n \u0111\u00f3. C\u01a1 s\u1edf t\u00ednh thu\u1ebf thu nh\u1eadp c\u1ee7a n\u1ee3 ph\u1ea3i tr\u1ea3 l\u00e0 gi\u00e1 tr\u1ecb ghi s\u1ed5 c\u1ee7a n\u00f3 tr\u1eeb \u0111i (-) gi\u00e1 tr\u1ecb s\u1ebd \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf khi thanh to\u00e1n n\u1ee3 ph\u1ea3i tr\u1ea3 trong c\u00e1c k\u1ef3 t\u01b0\u01a1ng lai. \u0110\u1ed1i v\u1edbi doanh thu nh\u1eadn tr\u01b0\u1edbc, c\u01a1 s\u1edf t\u00ednh thu\u1ebf l\u00e0 gi\u00e1 tr\u1ecb ghi s\u1ed5 c\u1ee7a n\u00f3, tr\u1eeb \u0111i ph\u1ea7n gi\u00e1 tr\u1ecb c\u1ee7a doanh thu kh\u00f4ng ph\u1ea3i ch\u1ecbu thu\u1ebf trong t\u01b0\u01a1ng lai.<\/span><\/p>\n

– Ch\u00eanh l\u1ec7ch t\u1ea1m th\u1eddi l\u00e0 kho\u1ea3n ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 tr\u1ecb ghi s\u1ed5 c\u1ee7a t\u00e0i s\u1ea3n ho\u1eb7c n\u1ee3 ph\u1ea3i tr\u1ea3 trong B\u1ea3ng C\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n v\u00e0 c\u01a1 s\u1edf t\u00ednh thu\u1ebf c\u1ee7a t\u00e0i s\u1ea3n ho\u1eb7c n\u1ee3 ph\u1ea3i tr\u1ea3 \u0111\u00f3. Ch\u00eanh l\u1ec7ch t\u1ea1m th\u1eddi g\u1ed3m 2 lo\u1ea1i: Ch\u00eanh l\u1ec7ch t\u1ea1m th\u1eddi \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u00e0 ch\u00eanh l\u1ec7ch t\u1ea1m th\u1eddi ch\u1ecbu thu\u1ebf. Ch\u00eanh l\u1ec7ch t\u1ea1m th\u1eddi ch\u1ecbu thu\u1ebf l\u00e0 c\u00e1c kho\u1ea3n ch\u00eanh l\u1ec7ch t\u1ea1m th\u1eddi l\u00e0m ph\u00e1t sinh kho\u1ea3n thu\u1ebf thu nh\u1eadp ph\u1ea3i tr\u1ea3 khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf trong t\u01b0\u01a1ng lai khi gi\u00e1 tr\u1ecb ghi s\u1ed5 c\u1ee7a c\u00e1c kho\u1ea3n m\u1ee5c t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c thu h\u1ed3i ho\u1eb7c n\u1ee3 ph\u1ea3i tr\u1ea3 \u0111\u01b0\u1ee3c thanh to\u00e1n.<\/span><\/p>\n

+ Ch\u00eanh l\u1ec7ch t\u1ea1m th\u1eddi v\u1ec1 th\u1eddi gian ch\u1ec9 l\u00e0 m\u1ed9t trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p ch\u00eanh l\u1ec7ch t\u1ea1m th\u1eddi, v\u00ed d\u1ee5: N\u1ebfu l\u1ee3i nhu\u1eadn k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c ghi nh\u1eadn trong k\u1ef3 n\u00e0y nh\u01b0ng thu nh\u1eadp ch\u1ecbu thu\u1ebf \u0111\u01b0\u1ee3c t\u00ednh trong k\u1ef3 kh\u00e1c.<\/span><\/p>\n

+ C\u00e1c kho\u1ea3n ch\u00eanh l\u1ec7ch t\u1ea1m th\u1eddi gi\u1eefa gi\u00e1 tr\u1ecb ghi s\u1ed5 c\u1ee7a t\u00e0i s\u1ea3n ho\u1eb7c n\u1ee3 ph\u1ea3i tr\u1ea3 so v\u1edbi c\u01a1 s\u1edf t\u00ednh thu\u1ebf c\u1ee7a t\u00e0i s\u1ea3n ho\u1eb7c n\u1ee3 ph\u1ea3i tr\u1ea3 \u0111\u00f3 c\u00f3 th\u1ec3 kh\u00f4ng ph\u1ea3i l\u00e0 ch\u00eanh l\u1ec7ch t\u1ea1m th\u1eddi v\u1ec1 m\u1eb7t th\u1eddi gian, v\u00ed d\u1ee5: Khi \u0111\u00e1nh gi\u00e1 l\u1ea1i m\u1ed9t t\u00e0i s\u1ea3n th\u00ec gi\u00e1 tr\u1ecb ghi s\u1ed5 c\u1ee7a t\u00e0i s\u1ea3n thay \u0111\u1ed5i nh\u01b0ng n\u1ebfu c\u01a1 s\u1edf t\u00ednh thu\u1ebf kh\u00f4ng thay \u0111\u1ed5i th\u00ec ph\u00e1t sinh ch\u00eanh l\u1ec7ch t\u1ea1m th\u1eddi. Tuy nhi\u00ean th\u1eddi gian thu h\u1ed3i gi\u00e1 tr\u1ecb ghi s\u1ed5 v\u00e0 c\u01a1 s\u1edf t\u00ednh thu\u1ebf kh\u00f4ng thay \u0111\u1ed5i n\u00ean ch\u00eanh l\u1ec7ch t\u1ea1m th\u1eddi n\u00e0y kh\u00f4ng ph\u1ea3i l\u00e0 ch\u00eanh l\u1ec7ch t\u1ea1m th\u1eddi v\u1ec1 th\u1eddi gian.<\/span><\/p>\n

+ K\u1ebf to\u00e1n kh\u00f4ng ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng kh\u00e1i ni\u1ec7m \u201cCh\u00eanh l\u1ec7ch v\u0129nh vi\u1ec5n\u201d \u0111\u1ec3 ph\u00e2n bi\u1ec7t v\u1edbi ch\u00eanh l\u1ec7ch t\u1ea1m th\u1eddi khi x\u00e1c \u0111\u1ecbnh thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i do th\u1eddi gian thu h\u1ed3i t\u00e0i s\u1ea3n ho\u1eb7c thanh to\u00e1n n\u1ee3 ph\u1ea3i tr\u1ea3 c\u0169ng nh\u01b0 th\u1eddi gian \u0111\u1ec3 kh\u1ea5u tr\u1eeb t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 \u0111\u00f3 v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf l\u00e0 h\u1eefu h\u1ea1n.<\/span><\/p>\n

c) Thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i ph\u1ea3i tr\u1ea3 ph\u1ea3i \u0111\u01b0\u1ee3c ghi nh\u1eadn cho t\u1ea5t c\u1ea3 c\u00e1c kho\u1ea3n ch\u00eanh l\u1ec7ch t\u1ea1m th\u1eddi ch\u1ecbu thu\u1ebf, tr\u1eeb khi thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i ph\u1ea3i tr\u1ea3 ph\u00e1t sinh t\u1eeb ghi nh\u1eadn ban \u0111\u1ea7u c\u1ee7a m\u1ed9t t\u00e0i s\u1ea3n hay n\u1ee3 ph\u1ea3i tr\u1ea3 c\u1ee7a m\u1ed9t giao d\u1ecbch m\u00e0 giao d\u1ecbch n\u00e0y kh\u00f4ng c\u00f3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn l\u1ee3i nhu\u1eadn k\u1ebf to\u00e1n ho\u1eb7c l\u1ee3i nhu\u1eadn t\u00ednh thu\u1ebf thu nh\u1eadp (ho\u1eb7c l\u1ed7 t\u00ednh thu\u1ebf) t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh giao d\u1ecbch.<\/span>
\nd) Khi l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh, k\u1ebf to\u00e1n ph\u1ea3i x\u00e1c \u0111\u1ecbnh c\u00e1c kho\u1ea3n ch\u00eanh l\u1ec7ch t\u1ea1m th\u1eddi ch\u1ecbu thu\u1ebf ph\u00e1t sinh trong n\u0103m hi\u1ec7n t\u1ea1i l\u00e0m c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i ph\u1ea3i tr\u1ea3 \u0111\u01b0\u1ee3c ghi nh\u1eadn trong n\u0103m.<\/span><\/p>\n

\u0111) Vi\u1ec7c ghi nh\u1eadn thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i ph\u1ea3i tr\u1ea3 trong n\u0103m \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo nguy\u00ean t\u1eafc b\u00f9 tr\u1eeb gi\u1eefa s\u1ed1 thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i ph\u1ea3i tr\u1ea3 ph\u00e1t sinh trong n\u0103m nay v\u1edbi s\u1ed1 thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i ph\u1ea3i tr\u1ea3 \u0111\u00e3 ghi nh\u1eadn t\u1eeb c\u00e1c n\u0103m tr\u01b0\u1edbc nh\u01b0ng n\u0103m nay \u0111\u01b0\u1ee3c ghi gi\u1ea3m (ho\u00e0n nh\u1eadp), theo nguy\u00ean t\u1eafc:<\/span><\/p>\n

– N\u1ebfu s\u1ed1 thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i ph\u1ea3i tr\u1ea3 ph\u00e1t sinh trong n\u0103m l\u1edbn h\u01a1n s\u1ed1 thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i ph\u1ea3i tr\u1ea3 \u0111\u01b0\u1ee3c ho\u00e0n nh\u1eadp trong n\u0103m, k\u1ebf to\u00e1n ch\u1ec9 ghi nh\u1eadn b\u1ed5 sung s\u1ed1 thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i ph\u1ea3i tr\u1ea3 l\u00e0 s\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i ph\u1ea3i tr\u1ea3 ph\u00e1t sinh l\u1edbn h\u01a1n s\u1ed1 \u0111\u01b0\u1ee3c ho\u00e0n nh\u1eadp trong n\u0103m;<\/span><\/p>\n

– N\u1ebfu s\u1ed1 thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i ph\u1ea3i tr\u1ea3 ph\u00e1t sinh trong n\u0103m nh\u1ecf h\u01a1n s\u1ed1 thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i ph\u1ea3i tr\u1ea3 \u0111\u01b0\u1ee3c ho\u00e0n nh\u1eadp trong n\u0103m, k\u1ebf to\u00e1n ch\u1ec9 ghi gi\u1ea3m (ho\u00e0n nh\u1eadp) s\u1ed1 thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i ph\u1ea3i tr\u1ea3 l\u00e0 s\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i ph\u1ea3i tr\u1ea3 ph\u00e1t sinh nh\u1ecf h\u01a1n s\u1ed1 \u0111\u01b0\u1ee3c ho\u00e0n nh\u1eadp trong n\u0103m.<\/span><\/p>\n

e) Thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i ph\u1ea3i tr\u1ea3 ph\u00e1t sinh trong n\u0103m kh\u00f4ng li\u00ean quan \u0111\u1ebfn c\u00e1c kho\u1ea3n m\u1ee5c \u0111\u01b0\u1ee3c ghi nh\u1eadn tr\u1ef1c ti\u1ebfp v\u00e0o v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu ph\u1ea3i \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ho\u00e3n l\u1ea1i ph\u00e1t sinh trong n\u0103m.<\/span><\/p>\n

g) K\u1ebf to\u00e1n ph\u1ea3i ghi gi\u1ea3m thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i ph\u1ea3i tr\u1ea3 khi c\u00e1c kho\u1ea3n ch\u00eanh l\u1ec7ch t\u1ea1m th\u1eddi ph\u1ea3i ch\u1ecbu thu\u1ebf kh\u00f4ng c\u00f2n \u1ea3nh h\u01b0\u1edfng t\u1edbi l\u1ee3i nhu\u1eadn t\u00ednh thu\u1ebf (khi t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c thu h\u1ed3i ho\u1eb7c n\u1ee3 ph\u1ea3i tr\u1ea3 \u0111\u01b0\u1ee3c thanh to\u00e1n).<\/span><\/p>\n

h) Vi\u1ec7c b\u00f9 tr\u1eeb thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i ph\u1ea3i tr\u1ea3 v\u00e0 t\u00e0i s\u1ea3n thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i ch\u1ec9 th\u1ef1c hi\u1ec7n khi l\u1eadp B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n, kh\u00f4ng th\u1ef1c hi\u1ec7n khi ghi nh\u1eadn thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i ph\u1ea3i tr\u1ea3 tr\u00ean s\u1ed5 k\u1ebf to\u00e1n.<\/span><\/p>\n

2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a t\u00e0i kho\u1ea3n 347 \u2013 Thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i ph\u1ea3i tr\u1ea3<\/span><\/strong><\/span><\/h2>\n

B\u00ean N\u1ee3:<\/strong> Thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i ph\u1ea3i tr\u1ea3 gi\u1ea3m (\u0111\u01b0\u1ee3c ho\u00e0n nh\u1eadp) trong k\u1ef3.<\/span><\/p>\n

B\u00ean C\u00f3:<\/strong> <\/span>Thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i ph\u1ea3i tr\u1ea3 \u0111\u01b0\u1ee3c ghi nh\u1eadn trong k\u1ef3.<\/span><\/p>\n

S\u1ed1 d\u01b0 b\u00ean C\u00f3:<\/strong><\/span> Thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i ph\u1ea3i tr\u1ea3 c\u00f2n l\u1ea1i cu\u1ed1i k\u1ef3.<\/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

Cu\u1ed1i n\u0103m, k\u1ebf to\u00e1n c\u0103n c\u1ee9 \u201cB\u1ea3ng x\u00e1c \u0111\u1ecbnh thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i ph\u1ea3i tr\u1ea3\u201d \u0111\u1ec3 ghi nh\u1eadn thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i ph\u1ea3i tr\u1ea3 ph\u00e1t sinh t\u1eeb c\u00e1c giao d\u1ecbch trong n\u0103m v\u00e0o chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ho\u00e3n l\u1ea1i:<\/span><\/p>\n

a) N\u1ebfu s\u1ed1 thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i ph\u1ea3i tr\u1ea3 ph\u00e1t sinh trong n\u0103m l\u1edbn h\u01a1n s\u1ed1 thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i ph\u1ea3i tr\u1ea3 \u0111\u01b0\u1ee3c ho\u00e0n nh\u1eadp trong n\u0103m, k\u1ebf to\u00e1n ch\u1ec9 ghi nh\u1eadn b\u1ed5 sung s\u1ed1 thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i ph\u1ea3i tr\u1ea3 l\u00e0 s\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i ph\u1ea3i tr\u1ea3 ph\u00e1t sinh l\u1edbn h\u01a1n s\u1ed1 \u0111\u01b0\u1ee3c ho\u00e0n nh\u1eadp trong n\u0103m, ghi:<\/span>
\n N\u1ee3 TK 8212 – Chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ho\u00e3n l\u1ea1i<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 347 – Thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i ph\u1ea3i tr\u1ea3.<\/span><\/p>\n

b) N\u1ebfu s\u1ed1 thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i ph\u1ea3i tr\u1ea3 ph\u00e1t sinh trong n\u0103m nh\u1ecf h\u01a1n s\u1ed1 thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i ph\u1ea3i tr\u1ea3 \u0111\u01b0\u1ee3c ho\u00e0n nh\u1eadp trong n\u0103m, k\u1ebf to\u00e1n ch\u1ec9 ghi gi\u1ea3m (ho\u00e0n nh\u1eadp) s\u1ed1 thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i ph\u1ea3i tr\u1ea3 l\u00e0 s\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i ph\u1ea3i tr\u1ea3 ph\u00e1t sinh nh\u1ecf h\u01a1n s\u1ed1 \u0111\u01b0\u1ee3c ho\u00e0n nh\u1eadp trong n\u0103m, ghi:<\/span>
\n N\u1ee3 TK 347 – Thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i ph\u1ea3i tr\u1ea3<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 8212 – Chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ho\u00e3n l\u1ea1i.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

K\u1ebf to\u00e1n Centax xin chia s\u1ebb C\u00e1ch h\u1ea1ch to\u00e1n thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i ph\u1ea3i tr\u1ea3 – TK 347 Theo \u0110i\u1ec1u 61\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 a) T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb hi\u1ec7n..<\/p>\n","protected":false},"author":7,"featured_media":4421,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[491],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/4308"}],"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=4308"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/4308\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/4421"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=4308"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=4308"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}