{"id":4356,"date":"2015-07-25T11:10:37","date_gmt":"2015-07-25T11:10:37","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=4356"},"modified":"2015-07-25T14:52:02","modified_gmt":"2015-07-25T14:52:02","slug":"hach-toan-cam-co-the-chap-ky-quy-ky-cuoc-tk-244","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=4356","title":{"rendered":"H\u1ea1ch to\u00e1n c\u1ea7m c\u1ed1, th\u1ebf ch\u1ea5p, k\u00fd qu\u1ef9 k\u00fd c\u01b0\u1ee3c – TK 244"},"content":{"rendered":"

K\u1ebf to\u00e1n Centax<\/a> xin gi\u1edbi thi\u1ec7u H\u1ea1ch to\u00e1n c\u1ea7m c\u1ed1, th\u1ebf ch\u1ea5p, k\u00fd qu\u1ef9 k\u00fd c\u01b0\u1ee3c – TK 244\u00a0theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 49, 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 s\u1ed1 ti\u1ec1n ho\u1eb7c gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n m\u00e0 doanh nghi\u1ec7p \u0111em \u0111i c\u1ea7m c\u1ed1, th\u1ebf ch\u1ea5p, k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c t\u1ea1i c\u00e1c doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kh\u00e1c trong c\u00e1c quan h\u1ec7 kinh t\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

b) C\u00e1c kho\u1ea3n ti\u1ec1n, t\u00e0i s\u1ea3n \u0111em c\u1ea7m c\u1ed1, th\u1ebf ch\u1ea5p k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c ph\u1ea3i \u0111\u01b0\u1ee3c theo d\u00f5i ch\u1eb7t ch\u1ebd v\u00e0 k\u1ecbp th\u1eddi thu h\u1ed3i khi h\u1ebft th\u1eddi h\u1ea1n c\u1ea7m c\u1ed1, th\u1ebf ch\u1ea5p, k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c. Tr\u01b0\u1eddng h\u1ee3p c\u00e1c kho\u1ea3n k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c doanh nghi\u1ec7p \u0111\u01b0\u1ee3c quy\u1ec1n nh\u1eadn l\u1ea1i nh\u01b0ng qu\u00e1 h\u1ea1n thu h\u1ed3i th\u00ec doanh nghi\u1ec7p \u0111\u01b0\u1ee3c tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng nh\u01b0 \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i thu kh\u00f3 \u0111\u00f2i.<\/span><\/p>\n

c) Doanh nghi\u1ec7p ph\u1ea3i theo d\u00f5i chi ti\u1ebft c\u00e1c kho\u1ea3n c\u1ea7m c\u1ed1, th\u1ebf ch\u1ea5p k\u00fd c\u01b0\u1ee3c, k\u00fd qu\u1ef9 theo t\u1eebng lo\u1ea1i, t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng, k\u1ef3 h\u1ea1n, nguy\u00ean t\u1ec7. Khi l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh, nh\u1eefng kho\u1ea3n c\u00f3 k\u1ef3 h\u1ea1n c\u00f2n l\u1ea1i d\u01b0\u1edbi 12 th\u00e1ng \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u00e0 t\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n; Nh\u1eefng kho\u1ea3n c\u00f3 k\u1ef3 h\u1ea1n c\u00f2n l\u1ea1i t\u1eeb 12 th\u00e1ng tr\u1edf l\u00ean \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u00e0 t\u00e0i s\u1ea3n d\u00e0i h\u1ea1n.<\/span><\/p>\n

d) \u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n \u0111\u01b0a \u0111i c\u1ea7m c\u1ed1, th\u1ebf ch\u1ea5p, k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh theo gi\u00e1 \u0111\u00e3 ghi s\u1ed5 k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p. Khi xu\u1ea5t t\u00e0i s\u1ea3n phi ti\u1ec1n t\u1ec7 mang \u0111i c\u1ea7m c\u1ed1, th\u1ebf ch\u1ea5p, k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c ghi theo gi\u00e1 n\u00e0o th\u00ec khi thu v\u1ec1 ghi theo gi\u00e1 \u0111\u00f3. Tr\u01b0\u1eddng h\u1ee3p c\u00f3 c\u00e1c kho\u1ea3n k\u00fd c\u01b0\u1ee3c, k\u00fd qu\u1ef9 b\u1eb1ng ti\u1ec1n ho\u1eb7c t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n \u0111\u01b0\u1ee3c quy\u1ec1n nh\u1eadn l\u1ea1i b\u1eb1ng ngo\u1ea1i t\u1ec7 th\u00ec ph\u1ea3i \u0111\u00e1nh gi\u00e1 l\u1ea1i theo t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh (l\u00e0 t\u1ef7 gi\u00e1 mua c\u1ee7a ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i n\u01a1i doanh nghi\u1ec7p th\u01b0\u1eddng xuy\u00ean c\u00f3 giao d\u1ecbch). C\u00e1c t\u00e0i s\u1ea3n th\u1ebf ch\u1ea5p b\u1eb1ng gi\u1ea5y ch\u1ee9ng nh\u1eadn quy\u1ec1n s\u1edf h\u1eefu (v\u00ed d\u1ee5 nh\u01b0 b\u1ea5t \u0111\u1ed9ng s\u1ea3n) th\u00ec kh\u00f4ng ghi gi\u1ea3m t\u00e0i s\u1ea3n m\u00e0 theo d\u00f5i chi ti\u1ebft tr\u00ean s\u1ed5 k\u1ebf to\u00e1n (chi ti\u1ebft t\u00e0i s\u1ea3n \u0111ang th\u1ebf ch\u1ea5p) v\u00e0 thuy\u1ebft minh tr\u00ean 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 244 – C\u1ea7m c\u1ed1, th\u1ebf ch\u1ea5p, k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c<\/span> <\/span><\/h2>\n

B\u00ean N\u1ee3:<\/span> <\/span>
\n– Gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n mang \u0111i c\u1ea7m c\u1ed1, th\u1ebf ch\u1ea5p ho\u1eb7c s\u1ed1 ti\u1ec1n \u0111\u00e3 k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c.<\/span>
\n– Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i do \u0111\u00e1nh gi\u00e1 l\u1ea1i s\u1ed1 d\u01b0 c\u00e1c kho\u1ea3n k\u00fd c\u01b0\u1ee3c, k\u00fd qu\u1ef9 \u0111\u01b0\u1ee3c quy\u1ec1n nh\u1eadn l\u1ea1i b\u1eb1ng ngo\u1ea1i t\u1ec7 t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o (tr\u01b0\u1eddng h\u1ee3p t\u1ef7 gi\u00e1 ngo\u1ea1i t\u1ec7 t\u0103ng so v\u1edbi \u0110\u1ed3ng Vi\u1ec7t Nam).<\/span><\/p>\n

B\u00ean C\u00f3: <\/span><\/span>
\n– Gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n c\u1ea7m c\u1ed1 ho\u1eb7c s\u1ed1 ti\u1ec1n k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c \u0111\u00e3 nh\u1eadn l\u1ea1i ho\u1eb7c \u0111\u00e3 thanh to\u00e1n; <\/span>
\n– Kho\u1ea3n kh\u1ea5u tr\u1eeb (ph\u1ea1t) v\u00e0o ti\u1ec1n k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed kh\u00e1c;<\/span>
\n– Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i do \u0111\u00e1nh gi\u00e1 l\u1ea1i s\u1ed1 d\u01b0 c\u00e1c kho\u1ea3n k\u00fd c\u01b0\u1ee3c, k\u00fd qu\u1ef9 \u0111\u01b0\u1ee3c quy\u1ec1n nh\u1eadn l\u1ea1i b\u1eb1ng ngo\u1ea1i t\u1ec7 t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o (tr\u01b0\u1eddng h\u1ee3p t\u1ef7 gi\u00e1 ngo\u1ea1i t\u1ec7 gi\u1ea3m so v\u1edbi \u0110\u1ed3ng Vi\u1ec7t Nam).<\/span><\/p>\n

S\u1ed1 d\u01b0 b\u00ean N\u1ee3: Gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n c\u00f2n \u0111ang c\u1ea7m c\u1ed1, th\u1ebf ch\u1ea5p ho\u1eb7c s\u1ed1 ti\u1ec1n c\u00f2n \u0111ang k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c.<\/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) D\u00f9ng ti\u1ec1n m\u1eb7t, ho\u1eb7c ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng \u0111\u1ec3 k\u00fd c\u01b0\u1ee3c, k\u00fd qu\u1ef9, ghi:<\/span>
\nN\u1ee3 TK 244 – C\u1ea7m c\u1ed1, th\u1ebf ch\u1ea5p, k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 111, 112.<\/span><\/p>\n

b) Tr\u01b0\u1eddng h\u1ee3p d\u00f9ng t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u1ec3 c\u1ea7m c\u1ed1, ghi:<\/span>
\nN\u1ee3 TK 244 – C\u1ea7m c\u1ed1, th\u1ebf ch\u1ea5p, k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c (gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i)<\/span>
\nN\u1ee3 TK 214 – Hao m\u00f2n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh (gi\u00e1 tr\u1ecb hao m\u00f2n)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 211, 213 (nguy\u00ean gi\u00e1).<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p th\u1ebf ch\u1ea5p b\u1eb1ng gi\u1ea5y t\u1edd (gi\u1ea5y ch\u1ee9ng nh\u1eadn s\u1edf h\u1eefu nh\u00e0 \u0111\u1ea5t, t\u00e0i s\u1ea3n) th\u00ec kh\u00f4ng ph\u1ea3n \u00e1nh tr\u00ean t\u00e0i kho\u1ea3n n\u00e0y m\u00e0 ch\u1ec9 theo d\u00f5i tr\u00ean s\u1ed5 chi ti\u1ebft.<\/span>
\nc) Khi mang t\u00e0i s\u1ea3n kh\u00e1c \u0111i c\u1ea7m c\u1ed1, th\u1ebf ch\u1ea5p, ghi:<\/span>
\nN\u1ee3 TK 244 – C\u1ea7m c\u1ed1, th\u1ebf ch\u1ea5p, k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c (chi ti\u1ebft theo t\u1eebng kho\u1ea3n)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 152, 155, 156,…<\/span><\/p>\n

d) Khi nh\u1eadn l\u1ea1i t\u00e0i s\u1ea3n c\u1ea7m c\u1ed1 ho\u1eb7c ti\u1ec1n k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c:<\/span><\/p>\n

– Nh\u1eadn l\u1ea1i s\u1ed1 ti\u1ec1n k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c, ghi:<\/span>
\nN\u1ee3 TK 111, 112<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 244 – C\u1ea7m c\u1ed1, th\u1ebf ch\u1ea5p, k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c. <\/span><\/p>\n

– Nh\u1eadn l\u1ea1i t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u1ea7m c\u1ed1, th\u1ebf ch\u1ea5p, ghi:<\/span>
\nN\u1ee3 TK 211, 213 (nguy\u00ean gi\u00e1 khi \u0111\u01b0a \u0111i c\u1ea7m c\u1ed1)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 244 – C\u1ea7m c\u1ed1, th\u1ebf ch\u1ea5p, k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c (gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 214 – Hao m\u00f2n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh (gi\u00e1 tr\u1ecb hao m\u00f2n).<\/span><\/p>\n

– Khi nh\u1eadn l\u1ea1i t\u00e0i s\u1ea3n kh\u00e1c mang \u0111i c\u1ea7m c\u1ed1, th\u1ebf ch\u1ea5p, ghi:<\/span>
\nN\u1ee3 TK 152, 155, 156,…<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 244 – C\u1ea7m c\u1ed1, th\u1ebf ch\u1ea5p, k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c (chi ti\u1ebft t\u1eebng kho\u1ea3n).<\/span><\/p>\n

\u0111) Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p kh\u00f4ng th\u1ef1c hi\u1ec7n \u0111\u00fang nh\u1eefng cam k\u1ebft, b\u1ecb ph\u1ea1t vi ph\u1ea1m h\u1ee3p \u0111\u1ed3ng tr\u1eeb v\u00e0o ti\u1ec1n k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c, ghi:<\/span>
\nN\u1ee3 TK 811 – Chi ph\u00ed kh\u00e1c (s\u1ed1 ti\u1ec1n b\u1ecb tr\u1eeb)<\/span>
\nC\u00f3 TK 244 – C\u1ea7m c\u1ed1, th\u1ebf ch\u1ea5p, k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c.<\/span><\/p>\n

e) Tr\u01b0\u1eddng h\u1ee3p s\u1eed d\u1ee5ng kho\u1ea3n k\u00fd c\u01b0\u1ee3c, k\u00fd qu\u1ef9 thanh to\u00e1n cho ng\u01b0\u1eddi b\u00e1n, ghi:<\/span>
\nN\u1ee3 TK 331 – Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 244 – C\u1ea7m c\u1ed1, th\u1ebf ch\u1ea5p, k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c.<\/span><\/p>\n

g) Khi l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh, n\u1ebfu c\u00e1c kho\u1ea3n k\u00fd c\u01b0\u1ee3c, k\u00fd qu\u1ef9 \u0111\u01b0\u1ee3c quy\u1ec1n nh\u1eadn l\u1ea1i c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7, k\u1ebf to\u00e1n ph\u1ea3i \u0111\u00e1nh gi\u00e1 theo t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh:<\/span><\/p>\n

– N\u1ebfu t\u1ef7 gi\u00e1 ngo\u1ea1i t\u1ec7 t\u0103ng so v\u1edbi t\u1ef7 gi\u00e1 \u0110\u1ed3ng Vi\u1ec7t Nam, ghi:<\/span>
\n N\u1ee3 TK 244 – C\u1ea7m c\u1ed1, th\u1ebf ch\u1ea5p, k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 413 – Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i (4131).<\/span><\/p>\n

– N\u1ebfu t\u1ef7 gi\u00e1 ngo\u1ea1i t\u1ec7 gi\u1ea3m so v\u1edbi t\u1ef7 gi\u00e1 \u0110\u1ed3ng Vi\u1ec7t Nam, ghi:<\/span>
\n N\u1ee3 TK 413 – Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i (4131)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 244 – C\u1ea7m c\u1ed1, th\u1ebf ch\u1ea5p, k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

K\u1ebf to\u00e1n Centax xin gi\u1edbi thi\u1ec7u H\u1ea1ch to\u00e1n c\u1ea7m c\u1ed1, th\u1ebf ch\u1ea5p, k\u00fd qu\u1ef9 k\u00fd c\u01b0\u1ee3c – TK 244 theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 49, 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":4436,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[504,505,506],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/4356"}],"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=4356"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/4356\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/4436"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=4356"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=4356"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}