{"id":4342,"date":"2015-07-28T03:01:33","date_gmt":"2015-07-28T03:01:33","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=4342"},"modified":"2015-08-11T09:34:57","modified_gmt":"2015-08-11T09:34:57","slug":"hach-toan-tai-san-thue-thu-nhap-hoan-lai-tk-243","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=4342","title":{"rendered":"H\u1ea1ch to\u00e1n t\u00e0i s\u1ea3n thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i – TK 243"},"content":{"rendered":"

K\u1ebf to\u00e1n Centax<\/a> xin gi\u1edbi thi\u1ec7u H\u1ea1ch to\u00e1n t\u00e0i s\u1ea3n thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i – TK 243 theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 48, Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a> m\u1edbi nh\u1ea5t t\u1ea1i b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y.<\/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 gi\u00e1 tr\u1ecb hi\u1ec7n c\u00f3 v\u00e0 t\u00ecnh h\u00ecnh bi\u1ebfn \u0111\u1ed9ng t\u0103ng, gi\u1ea3m c\u1ee7a t\u00e0i s\u1ea3n thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i.<\/span><\/p>\n

\"H\u1ea1ch<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p t\u1ea1i th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn t\u00e0i s\u1ea3n thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i \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 t\u00e0i s\u1ea3n thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i 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 t\u00e0i s\u1ea3n thu\u1ebf \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 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb l\u00e0 c\u00e1c kho\u1ea3n ch\u00eanh l\u1ec7ch t\u1ea1m th\u1eddi l\u00e0m ph\u00e1t sinh c\u00e1c kho\u1ea3n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb 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

2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a t\u00e0i kho\u1ea3n 243 – T\u00e0i s\u1ea3n thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i<\/span><\/h2>\n

B\u00ean N\u1ee3: Gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i t\u0103ng.<\/span><\/p>\n

B\u00ean C\u00f3: Gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i gi\u1ea3m .<\/span><\/p>\n

S\u1ed1 d\u01b0 b\u00ean N\u1ee3: Gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i 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><\/h2>\n

a) N\u1ebfu t\u00e0i s\u1ea3n thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i ph\u00e1t sinh trong n\u0103m l\u1edbn h\u01a1n t\u00e0i s\u1ea3n thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i \u0111\u01b0\u1ee3c ho\u00e0n nh\u1eadp trong n\u0103m, k\u1ebf to\u00e1n ghi nh\u1eadn gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i l\u00e0 s\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 t\u00e0i s\u1ea3n thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i 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 243 – T\u00e0i s\u1ea3n thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i<\/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

b) N\u1ebfu t\u00e0i s\u1ea3n thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i ph\u00e1t sinh trong n\u0103m nh\u1ecf h\u01a1n t\u00e0i s\u1ea3n thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i \u0111\u01b0\u1ee3c ho\u00e0n nh\u1eadp trong n\u0103m, k\u1ebf to\u00e1n ghi gi\u1ea3m t\u00e0i s\u1ea3n thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i l\u00e0 s\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 t\u00e0i s\u1ea3n thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i 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 8212 – Chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ho\u00e3n l\u1ea1i<\/span>
\n \u00a0 \u00a0 \u00a0 \u00a0C\u00f3 TK 243 – T\u00e0i s\u1ea3n thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

K\u1ebf to\u00e1n Centax xin gi\u1edbi thi\u1ec7u H\u1ea1ch to\u00e1n t\u00e0i s\u1ea3n thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i – TK 243 theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 48, Th\u00f4ng t\u01b0 200\/2014\/TT-BTC m\u1edbi nh\u1ea5t t\u1ea1i b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y.<\/p>\n","protected":false},"author":7,"featured_media":4673,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[500],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/4342"}],"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=4342"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/4342\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/4673"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=4342"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=4342"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}