{"id":4363,"date":"2015-07-25T11:23:32","date_gmt":"2015-07-25T11:23:32","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=4363"},"modified":"2015-08-11T09:34:17","modified_gmt":"2015-08-11T09:34:17","slug":"cach-hach-toan-xay-dung-co-ban-do-dang-tk-241","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=4363","title":{"rendered":"C\u00e1ch h\u1ea1ch to\u00e1n TK 241- X\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n d\u1edf dang"},"content":{"rendered":"

\"C\u00e1ch<\/span><\/h2>\n

K\u1ebf to\u00e1n Centax<\/a> xin chia s\u1ebb C\u00e1ch h\u1ea1ch to\u00e1n TK 241- X\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n d\u1edf dang<\/span><\/p>\n

Theo \u0110i\u1ec1u 46\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<\/strong><\/span><\/h2>\n

a) T\u00e0i kho\u1ea3n n\u00e0y ch\u1ec9 d\u00f9ng \u1edf \u0111\u01a1n v\u1ecb kh\u00f4ng th\u00e0nh l\u1eadp ban qu\u1ea3n l\u00fd d\u1ef1 \u00e1n \u0111\u1ec3 ph\u1ea3n \u00e1nh chi ph\u00ed th\u1ef1c hi\u1ec7n c\u00e1c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 XDCB (bao g\u1ed3m chi ph\u00ed mua s\u1eafm m\u1edbi TSC\u0110, x\u00e2y d\u1ef1ng m\u1edbi ho\u1eb7c s\u1eeda ch\u1eefa, c\u1ea3i t\u1ea1o, m\u1edf r\u1ed9ng hay trang b\u1ecb l\u1ea1i k\u1ef9 thu\u1eadt c\u00f4ng tr\u00ecnh) v\u00e0 t\u00ecnh h\u00ecnh quy\u1ebft to\u00e1n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 XDCB \u1edf c\u00e1c doanh nghi\u1ec7p c\u00f3 ti\u1ebfn h\u00e0nh c\u00f4ng t\u00e1c mua s\u1eafm TSC\u0110, \u0111\u1ea7u t\u01b0 XDCB, s\u1eeda ch\u1eefa l\u1edbn TSC\u0110.<\/span><\/p>\n

b) Chi ph\u00ed th\u1ef1c hi\u1ec7n c\u00e1c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 XDCB l\u00e0 to\u00e0n b\u1ed9 chi ph\u00ed c\u1ea7n thi\u1ebft \u0111\u1ec3 x\u00e2y d\u1ef1ng m\u1edbi ho\u1eb7c s\u1eeda ch\u1eefa, c\u1ea3i t\u1ea1o, m\u1edf r\u1ed9ng hay trang b\u1ecb l\u1ea1i k\u1ef9 thu\u1eadt c\u00f4ng tr\u00ecnh. Chi ph\u00ed \u0111\u1ea7u t\u01b0 XDCB \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh tr\u00ean c\u01a1 s\u1edf kh\u1ed1i l\u01b0\u1ee3ng c\u00f4ng vi\u1ec7c, h\u1ec7 th\u1ed1ng \u0111\u1ecbnh m\u1ee9c, ch\u1ec9 ti\u00eau kinh t\u1ebf – k\u1ef9 thu\u1eadt v\u00e0 c\u00e1c ch\u1ebf \u0111\u1ed9 ch\u00ednh s\u00e1ch c\u1ee7a Nh\u00e0 n\u01b0\u1edbc, \u0111\u1ed3ng th\u1eddi ph\u1ea3i ph\u00f9 h\u1ee3p nh\u1eefng y\u1ebfu t\u1ed1 kh\u00e1ch quan c\u1ee7a th\u1ecb tr\u01b0\u1eddng trong t\u1eebng th\u1eddi k\u1ef3 v\u00e0 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy ch\u1ebf v\u1ec1 qu\u1ea3n l\u00fd \u0111\u1ea7u t\u01b0 XDCB. Chi ph\u00ed \u0111\u1ea7u t\u01b0 XDCB, bao g\u1ed3m<\/span>:<\/span><\/p>\n

– Chi ph\u00ed x\u00e2y d\u1ef1ng;<\/span>
\n – Chi ph\u00ed thi\u1ebft b\u1ecb;<\/span>
\n – Chi ph\u00ed b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3 v\u00e0 t\u00e1i \u0111\u1ecbnh c\u01b0;<\/span>
\n – Chi ph\u00ed qu\u1ea3n l\u00fd d\u1ef1 \u00e1n;<\/span>
\n – Chi ph\u00ed t\u01b0 v\u1ea5n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng<\/span>
\n – Chi ph\u00ed kh\u00e1c.<\/span><\/p>\n

T\u00e0i kho\u1ea3n 241 \u0111\u01b0\u1ee3c m\u1edf chi ti\u1ebft theo t\u1eebng c\u00f4ng tr\u00ecnh, h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh v\u00e0 \u1edf m\u1ed7i h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh ph\u1ea3i \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n chi ti\u1ebft t\u1eebng n\u1ed9i dung chi ph\u00ed \u0111\u1ea7u t\u01b0 XDCB v\u00e0 \u0111\u01b0\u1ee3c theo d\u00f5i l\u0169y k\u1ebf k\u1ec3 t\u1eeb khi kh\u1edfi c\u00f4ng \u0111\u1ebfn khi c\u00f4ng tr\u00ecnh, h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh ho\u00e0n th\u00e0nh b\u00e0n giao \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng.<\/span><\/p>\n

T\u00e0i kho\u1ea3n 241 – X\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n d\u1edf dang, c\u00f3 3 t\u00e0i kho\u1ea3n c\u1ea5p 2:<\/span><\/strong><\/span><\/p>\n

– T\u00e0i kho\u1ea3n 2411 – Mua s\u1eafm TSC\u0110: Ph\u1ea3n \u00e1nh chi ph\u00ed mua s\u1eafm TSC\u0110 v\u00e0 t\u00ecnh h\u00ecnh quy\u1ebft to\u00e1n chi ph\u00ed mua s\u1eafm TSC\u0110 trong tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i qua l\u1eafp \u0111\u1eb7t, ch\u1ea1y th\u1eed tr\u01b0\u1edbc khi \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng (k\u1ec3 c\u1ea3 mua TSC\u0110 m\u1edbi ho\u1eb7c \u0111\u00e3 qua s\u1eed d\u1ee5ng). N\u1ebfu mua s\u1eafm TSC\u0110 v\u1ec1 ph\u1ea3i \u0111\u1ea7u t\u01b0, trang b\u1ecb th\u00eam m\u1edbi s\u1eed d\u1ee5ng \u0111\u01b0\u1ee3c th\u00ec m\u1ecdi chi ph\u00ed mua s\u1eafm, trang b\u1ecb th\u00eam c\u0169ng \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh v\u00e0o t\u00e0i kho\u1ea3n n\u00e0y.<\/span><\/p>\n

– T\u00e0i kho\u1ea3n 2412 – X\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n: Ph\u1ea3n \u00e1nh chi ph\u00ed \u0111\u1ea7u t\u01b0 XDCB v\u00e0 t\u00ecnh h\u00ecnh quy\u1ebft to\u00e1n v\u1ed1n \u0111\u1ea7u t\u01b0 XDCB. T\u00e0i kho\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c m\u1edf chi ti\u1ebft cho t\u1eebng c\u00f4ng tr\u00ecnh, h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh (theo t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng t\u00e0i s\u1ea3n h\u00ecnh th\u00e0nh qua \u0111\u1ea7u t\u01b0) v\u00e0 \u1edf m\u1ed7i \u0111\u1ed1i t\u01b0\u1ee3ng t\u00e0i s\u1ea3n ph\u1ea3i theo d\u00f5i chi ti\u1ebft t\u1eebng n\u1ed9i dung chi ph\u00ed \u0111\u1ea7u t\u01b0 XDCB.<\/span><\/p>\n

– T\u00e0i kho\u1ea3n 2413 – S\u1eeda ch\u1eefa l\u1edbn TSC\u0110: Ph\u1ea3n \u00e1nh chi ph\u00ed s\u1eeda ch\u1eefa l\u1edbn TSC\u0110 v\u00e0 t\u00ecnh h\u00ecnh quy\u1ebft to\u00e1n chi ph\u00ed s\u1eeda ch\u1eefa l\u1edbn TSC\u0110. Tr\u01b0\u1eddng h\u1ee3p s\u1eeda ch\u1eefa th\u01b0\u1eddng xuy\u00ean TSC\u0110 th\u00ec kh\u00f4ng h\u1ea1ch to\u00e1n v\u00e0o t\u00e0i kho\u1ea3n n\u00e0y m\u00e0 t\u00ednh th\u1eb3ng v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh trong k\u1ef3.<\/span><\/p>\n

2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a t\u00e0i kho\u1ea3n 241 – X\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n d\u1edf dang<\/strong><\/span><\/h2>\n

B\u00ean N\u1ee3:<\/span><\/strong><\/span>
\n – Chi ph\u00ed \u0111\u1ea7u t\u01b0 XDCB, mua s\u1eafm, s\u1eeda ch\u1eefa l\u1edbn TSC\u0110 ph\u00e1t sinh (TSC\u0110 h\u1eefu h\u00ecnh v\u00e0 TSC\u0110 v\u00f4 h\u00ecnh);<\/span>
\n – Chi ph\u00ed c\u1ea3i t\u1ea1o, n\u00e2ng c\u1ea5p TSC\u0110; <\/span>
\n – Chi ph\u00ed mua s\u1eafm b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 (tr\u01b0\u1eddng h\u1ee3p c\u1ea7n c\u00f3 giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng);<\/span>
\n – Chi ph\u00ed \u0111\u1ea7u t\u01b0 XDCB b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0;<\/span>
\n – Chi ph\u00ed ph\u00e1t sinh sau ghi nh\u1eadn ban \u0111\u1ea7u TSC\u0110, b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0.<\/span><\/p>\n

B\u00ean C\u00f3:<\/span><\/strong><\/span>
\n – Gi\u00e1 tr\u1ecb TSC\u0110 h\u00ecnh th\u00e0nh qua \u0111\u1ea7u t\u01b0 XDCB, mua s\u1eafm \u0111\u00e3 ho\u00e0n th\u00e0nh \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng;<\/span>
\n – Gi\u00e1 tr\u1ecb c\u00f4ng tr\u00ecnh b\u1ecb lo\u1ea1i b\u1ecf v\u00e0 c\u00e1c kho\u1ea3n chi ph\u00ed duy\u1ec7t b\u1ecf kh\u00e1c k\u1ebft chuy\u1ec3n khi quy\u1ebft to\u00e1n \u0111\u01b0\u1ee3c duy\u1ec7t;<\/span>
\n – Gi\u00e1 tr\u1ecb c\u00f4ng tr\u00ecnh s\u1eeda ch\u1eefa l\u1edbn TSC\u0110 ho\u00e0n th\u00e0nh, k\u1ebft chuy\u1ec3n khi quy\u1ebft to\u00e1n \u0111\u01b0\u1ee3c duy\u1ec7t;<\/span>
\n – Gi\u00e1 tr\u1ecb b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 h\u00ecnh th\u00e0nh qua \u0111\u1ea7u t\u01b0 XDCB \u0111\u00e3 ho\u00e0n th\u00e0nh;<\/span>
\n – K\u1ebft chuy\u1ec3n chi ph\u00ed ph\u00e1t sinh sau ghi nh\u1eadn ban \u0111\u1ea7u TSC\u0110, b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o c\u00e1c t\u00e0i kho\u1ea3n c\u00f3 li\u00ean quan.<\/span><\/p>\n

S\u1ed1 d\u01b0 N\u1ee3:<\/span><\/strong><\/span>
\n – Chi ph\u00ed d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng v\u00e0 s\u1eeda ch\u1eefa l\u1edbn TSC\u0110 d\u1edf dang;<\/span>
\n – Gi\u00e1 tr\u1ecb c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng v\u00e0 s\u1eeda ch\u1eefa l\u1edbn TSC\u0110 \u0111\u00e3 ho\u00e0n th\u00e0nh nh\u01b0ng ch\u01b0a b\u00e0n giao \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng ho\u1eb7c quy\u1ebft to\u00e1n ch\u01b0a \u0111\u01b0\u1ee3c duy\u1ec7t;<\/span>
\n – Gi\u00e1 tr\u1ecb b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 \u0111ang \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng d\u1edf dang.<\/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<\/strong><\/span><\/h2>\n

3.1. K\u1ebf to\u00e1n chi ph\u00ed \u0111\u1ea7u t\u01b0 XDCB<\/span><\/strong><\/span><\/p>\n

3.1.1. Tr\u01b0\u1eddng h\u1ee3p \u1ee9ng tr\u01b0\u1edbc ti\u1ec1n cho nh\u00e0 th\u1ea7u<\/span><\/p>\n

a) Tr\u01b0\u1eddng h\u1ee3p \u1ee9ng tr\u01b0\u1edbc b\u1eb1ng \u0110\u1ed3ng Vi\u1ec7t Nam:<\/span><\/p>\n

– Ghi nh\u1eadn s\u1ed1 ti\u1ec1n \u1ee9ng tr\u01b0\u1edbc cho nh\u00e0 th\u1ea7u b\u1eb1ng \u0110\u1ed3ng Vi\u1ec7t Nam, ghi;<\/span>
\n N\u1ee3 TK 331 – Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n<\/span>
\n \u00a0 \u00a0 \u00a0 C\u00f3 TK 112 – Ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng (1122) (t\u1ef7 gi\u00e1 ghi s\u1ed5 BQGQ).<\/span><\/p>\n

– Khi nghi\u1ec7m thu kh\u1ed1i l\u01b0\u1ee3ng XDCB ho\u00e0n th\u00e0nh, k\u1ebf to\u00e1n ghi nh\u1eadn chi ph\u00ed XDCB d\u1edf dang \u0111\u1ed1i v\u1edbi s\u1ed1 ti\u1ec1n \u0111\u00e3 \u1ee9ng tr\u01b0\u1edbc, ghi:<\/span>
\n N\u1ee3 TK 241 – XDCB d\u1edf dang<\/span>
\n \u00a0 \u00a0 \u00a0 C\u00f3 TK 331 – Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n.<\/span><\/p>\n

b) Tr\u01b0\u1eddng h\u1ee3p \u1ee9ng tr\u01b0\u1edbc b\u1eb1ng ngo\u1ea1i t\u1ec7:<\/span><\/p>\n

– Ghi nh\u1eadn s\u1ed1 ti\u1ec1n \u1ee9ng tr\u01b0\u1edbc cho nh\u00e0 th\u1ea7u b\u1eb1ng ngo\u1ea1i t\u1ec7 theo t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m \u1ee9ng tr\u01b0\u1edbc, ghi;<\/span>
\n N\u1ee3 TK 331 – Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n (t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf)<\/span>
\n N\u1ee3 TK 635 – Chi ph\u00ed t\u00e0i ch\u00ednh (n\u1ebfu ph\u00e1t sinh l\u1ed7 t\u1ef7 gi\u00e1)<\/span>
\n \u00a0 \u00a0 \u00a0 C\u00f3 TK 112 – Ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng (1122) (t\u1ef7 gi\u00e1 ghi s\u1ed5 BQGQ)<\/span>
\n \u00a0 \u00a0 \u00a0 C\u00f3 TK 515 – Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh (n\u1ebfu ph\u00e1t sinh l\u00e3i t\u1ef7 gi\u00e1).<\/span><\/p>\n

– Khi nghi\u1ec7m thu kh\u1ed1i l\u01b0\u1ee3ng XDCB ho\u00e0n th\u00e0nh, k\u1ebf to\u00e1n ghi nh\u1eadn chi ph\u00ed XDCB d\u1edf dang \u0111\u1ed1i v\u1edbi s\u1ed1 ti\u1ec1n \u0111\u00e3 \u1ee9ng tr\u01b0\u1edbc b\u1eb1ng ngo\u1ea1i t\u1ec7 theo t\u1ef7 gi\u00e1 ghi s\u1ed5 (t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m \u1ee9ng tr\u01b0\u1edbc), ghi:<\/span>
\n N\u1ee3 TK 241 – XDCB d\u1edf dang<\/span>
\n \u00a0 \u00a0 \u00a0 C\u00f3 TK 331 – Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n.<\/span><\/p>\n

3.1.2. Nh\u1eadn kh\u1ed1i l\u01b0\u1ee3ng XDCB, kh\u1ed1i l\u01b0\u1ee3ng s\u1eeda ch\u1eefa TSC\u0110 ho\u00e0n th\u00e0nh do b\u00ean nh\u1eadn th\u1ea7u b\u00e0n giao, n\u1ebfu thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, c\u0103n c\u1ee9 h\u1ee3p \u0111\u1ed3ng giao th\u1ea7u, bi\u00ean b\u1ea3n nghi\u1ec7m thu kh\u1ed1i l\u01b0\u1ee3ng XDCB ho\u00e0n th\u00e0nh, h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng, ghi:<\/span>
\n N\u1ee3 TK 241 – XDCB d\u1edf dang (2412, 2413)<\/span>
\n N\u1ee3 TK 133 – Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (1332) (n\u1ebfu c\u00f3)<\/span>
\n \u00a0 \u00a0 \u00a0 C\u00f3 TK 331 – Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n.<\/span><\/p>\n

– N\u1ebfu thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb th\u00ec gi\u00e1 tr\u1ecb chi ph\u00ed \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n d\u1edf dang bao g\u1ed3m c\u1ea3 thu\u1ebf GTGT.<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p h\u1ee3p \u0111\u1ed3ng quy \u0111\u1ecbnh thanh to\u00e1n cho nh\u00e0 th\u1ea7u b\u1eb1ng ngo\u1ea1i t\u1ec7, k\u1ebf to\u00e1n ghi nh\u1eadn s\u1ed1 ti\u1ec1n ph\u1ea3i tr\u1ea3 (sau khi \u0111\u00e3 tr\u1eeb s\u1ed1 ti\u1ec1n \u1ee9ng tr\u01b0\u1edbc) theo t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m nghi\u1ec7m thu (l\u00e0 t\u1ef7 gi\u00e1 b\u00e1n 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).<\/span><\/p>\n

3.1.3. Khi mua thi\u1ebft b\u1ecb \u0111\u1ea7u t\u01b0 XDCB, n\u1ebfu thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, c\u0103n c\u1ee9 h\u00f3a \u0111\u01a1n, phi\u1ebfu nh\u1eadp kho, ghi:<\/span>
\n N\u1ee3 TK 152 – Nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u (gi\u00e1 mua ch\u01b0a c\u00f3 thu\u1ebf GTGT)<\/span>
\n N\u1ee3 TK 133 – Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (1332)<\/span>
\n \u00a0 \u00a0 \u00a0 C\u00f3 TK 331 – Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n (t\u1ed5ng gi\u00e1 thanh to\u00e1n).<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p chuy\u1ec3n th\u1eb3ng thi\u1ebft b\u1ecb kh\u00f4ng c\u1ea7n l\u1eafp \u0111\u1ebfn \u0111\u1ecba \u0111i\u1ec3m thi c\u00f4ng giao cho b\u00ean nh\u1eadn th\u1ea7u, ghi:<\/span>
\n N\u1ee3 TK 241 – XDCB d\u1edf dang<\/span>
\n N\u1ee3 TK 133 – Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (1332)<\/span>
\n \u00a0 \u00a0 \u00a0 C\u00f3 TK 331 – Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n<\/span>
\n \u00a0 \u00a0 \u00a0 C\u00f3 TK 151 – H\u00e0ng mua \u0111ang \u0111i \u0111\u01b0\u1eddng.<\/span><\/p>\n

3.1.4. Tr\u1ea3 ti\u1ec1n cho ng\u01b0\u1eddi nh\u1eadn th\u1ea7u, ng\u01b0\u1eddi cung c\u1ea5p v\u1eadt t\u01b0, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u00f3 li\u00ean quan \u0111\u1ebfn \u0111\u1ea7u t\u01b0 XDCB, ghi:<\/span>
\n N\u1ee3 TK 331 – Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n <\/span>
\n \u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 111, 112,…<\/span><\/p>\n

3.1.5. Xu\u1ea5t thi\u1ebft b\u1ecb \u0111\u1ea7u t\u01b0 XDCB giao cho b\u00ean nh\u1eadn th\u1ea7u:<\/span><\/p>\n

a) \u0110\u1ed1i v\u1edbi thi\u1ebft b\u1ecb kh\u00f4ng c\u1ea7n l\u1eafp, ghi:<\/span>
\n N\u1ee3 TK 241 – XDCB d\u1edf dang<\/span>
\n \u00a0 \u00a0 \u00a0 C\u00f3 TK 152 – Nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u.<\/span><\/p>\n

b) \u0110\u1ed1i v\u1edbi thi\u1ebft b\u1ecb c\u1ea7n l\u1eafp:<\/span><\/p>\n

– Khi xu\u1ea5t thi\u1ebft b\u1ecb giao cho b\u00ean nh\u1eadn th\u1ea7u, k\u1ebf to\u00e1n ch\u1ec9 theo d\u00f5i chi ti\u1ebft thi\u1ebft b\u1ecb \u0111\u01b0a \u0111i l\u1eafp.<\/span><\/p>\n

– Khi c\u00f3 kh\u1ed1i l\u01b0\u1ee3ng l\u1eafp \u0111\u1eb7t ho\u00e0n th\u00e0nh c\u1ee7a b\u00ean B b\u00e0n giao, \u0111\u01b0\u1ee3c nghi\u1ec7m thu v\u00e0 ch\u1ea5p nh\u1eadn thanh to\u00e1n, th\u00ec gi\u00e1 tr\u1ecb thi\u1ebft b\u1ecb \u0111\u01b0a \u0111i l\u1eafp m\u1edbi \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u1ea7u t\u01b0 XDCB, ghi:<\/span>
\n N\u1ee3 TK 241 – XDCB d\u1edf dang (2412)<\/span>
\n \u00a0 \u00a0 \u00a0 C\u00f3 TK 152 – Nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u.<\/span><\/p>\n

3.1.6. Khi ph\u00e1t sinh c\u00e1c chi ph\u00ed kh\u00e1c, nh\u01b0 chi ph\u00ed l\u00e3i vay, chi ph\u00ed ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu \u0111\u01b0\u1ee3c v\u1ed1n h\u00f3a, chi ph\u00ed \u0111\u1ea5u th\u1ea7u, (sau khi b\u00f9 tr\u1eeb v\u1edbi s\u1ed1 ti\u1ec1n thu t\u1eeb vi\u1ec7c b\u00e1n h\u1ed3 s\u01a1 th\u1ea7u), chi ph\u00ed th\u00e1o d\u1ee1 ho\u00e0n tr\u1ea3 m\u1eb7t b\u1eb1ng (sau khi b\u00f9 tr\u1eeb v\u1edbi s\u1ed1 ph\u1ebf li\u1ec7u c\u00f3 th\u1ec3 thu h\u1ed3i)… ghi:<\/span>
\n N\u1ee3 TK 241 – XDCB d\u1edf dang (2412)<\/span>
\n N\u1ee3 TK 133 – Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (1332) (n\u1ebfu c\u00f3)<\/span>
\n \u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 111, 112, 331, 335, 3411,343…<\/span>S\u1ed1 ti\u1ec1n b\u00e1n h\u1ed3 s\u01a1 th\u1ea7u sau khi b\u00f9 tr\u1eeb v\u1edbi chi ph\u00ed \u0111\u1ea5u th\u1ea7u, n\u1ebfu c\u00f2n th\u1eeba \u0111\u01b0\u1ee3c k\u1ebf to\u00e1n gi\u1ea3m chi ph\u00ed \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng (ghi v\u00e0o b\u00ean C\u00f3 TK 241).<\/span><\/span><\/p>\n

3.1.7. Kho\u1ea3n ti\u1ec1n ph\u1ea1t nh\u00e0 th\u1ea7u thu \u0111\u01b0\u1ee3c v\u1ec1 b\u1ea3n ch\u1ea5t l\u00e0m gi\u1ea3m s\u1ed1 ph\u1ea3i thanh to\u00e1n cho nh\u00e0 th\u1ea7u, ghi:<\/span>
\n N\u1ee3 c\u00e1c TK 112, 331<\/span>
\n \u00a0 \u00a0 \u00a0 C\u00f3 TK 241 – XDCB d\u1edf dang.<\/span><\/p>\n

3.1.8. C\u00e1c kho\u1ea3n ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh \u0111\u1ea7u t\u01b0 XDCB (k\u1ec3 c\u1ea3 giai \u0111o\u1ea1n tr\u01b0\u1edbc ho\u1ea1t \u0111\u1ed9ng) \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh (n\u1ebfu l\u00e3i) ho\u1eb7c chi ph\u00ed t\u00e0i ch\u00ednh (n\u1ebfu l\u1ed7) t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh (tr\u1eeb c\u00e1c doanh nghi\u1ec7p \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m 3.1.9 d\u01b0\u1edbi \u0111\u00e2y):<\/span><\/p>\n

– N\u1ebfu ph\u00e1t sinh l\u00e3i t\u1ef7 gi\u00e1, ghi:<\/span>
\n N\u1ee3 c\u00e1c TK li\u00ean quan<\/span>
\n \u00a0 \u00a0 \u00a0 C\u00f3 TK 515 – Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh.<\/span><\/p>\n

– N\u1ebfu ph\u00e1t sinh l\u1ed7 t\u1ef7 gi\u00e1, ghi:<\/span>
\n N\u1ee3 TK 635 – Chi ph\u00ed t\u00e0i ch\u00ednh<\/span>
\n C\u00f3 c\u00e1c TK li\u00ean quan.<\/span><\/p>\n

3.1.9. \u0110\u1ed1i v\u1edbi ch\u1ee7 \u0111\u1ea7u t\u01b0 l\u00e0 doanh nghi\u1ec7p do Nh\u00e0 n\u01b0\u1edbc s\u1edf h\u1eefu 100% v\u1ed1n \u0111i\u1ec1u l\u1ec7 th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 an ninh, qu\u1ed1c ph\u00f2ng, \u1ed5n \u0111\u1ecbnh kinh t\u1ebf v\u0129 m\u00f4, n\u1ebfu ph\u00e1t sinh ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 trong ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng \u1edf giai \u0111o\u1ea1n tr\u01b0\u1edbc ho\u1ea1t \u0111\u1ed9ng (ch\u01b0a ti\u1ebfn h\u00e0nh s\u1ea3n xu\u1ea5t, kinh doanh):<\/span><\/p>\n

– N\u1ebfu ph\u00e1t sinh l\u00e3i t\u1ef7 gi\u00e1, ghi:<\/span>
\n N\u1ee3 c\u00e1c TK li\u00ean quan<\/span>
\n \u00a0 \u00a0 \u00a0 C\u00f3 TK 413 – Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i.<\/span>
\n – N\u1ebfu ph\u00e1t sinh l\u1ed7 t\u1ef7 gi\u00e1, 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 c\u00e1c TK li\u00ean quan.<\/span><\/p>\n

– Khi \u0111i v\u00e0o ho\u1ea1t \u0111\u1ed9ng, k\u1ebf to\u00e1n k\u1ebft chuy\u1ec3n ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 v\u00e0o doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh ho\u1eb7c chi ph\u00ed t\u00e0i ch\u00ednh, ghi:<\/span><\/p>\n

+ K\u1ebft chuy\u1ec3n l\u00e3i t\u1ef7 gi\u00e1 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 515 – Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh.<\/span><\/p>\n

+ K\u1ebft chuy\u1ec3n l\u1ed7 t\u1ef7 gi\u00e1 ghi:<\/span>
\n N\u1ee3 TK 635 – Chi ph\u00ed t\u00e0i ch\u00ednh<\/span>
\n \u00a0 \u00a0 \u00a0 C\u00f3 TK 413 – Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i.<\/span><\/p>\n

3.1.10. \u0110\u1ed1i v\u1edbi chi ph\u00ed ch\u1ea1y th\u1eed v\u00e0 s\u1ed1 thu t\u1eeb vi\u1ec7c b\u00e1n s\u1ea3n ph\u1ea9m s\u1ea3n xu\u1ea5t th\u1eed th\u00ec th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/span><\/p>\n

a) \u0110\u1ed1i v\u1edbi chi ph\u00ed ch\u1ea1y th\u1eed kh\u00f4ng s\u1ea3n xu\u1ea5t ra s\u1ea3n ph\u1ea9m th\u1eed: <\/span>
\n N\u1ee3 TK 241 – XDCB d\u1edf dang<\/span>
\n \u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK li\u00ean quan.<\/span><\/p>\n

b) \u0110\u1ed1i v\u1edbi chi ph\u00ed s\u1ea3n xu\u1ea5t th\u1eed v\u00e0 s\u1ed1 thu t\u1eeb b\u00e1n s\u1ea3n ph\u1ea9m s\u1ea3n xu\u1ea5t th\u1eed:<\/span><\/p>\n

– Khi ph\u00e1t sinh chi ph\u00ed ch\u1ea1y th\u1eed c\u00f3 t\u1ea3i \u0111\u1ec3 s\u1ea3n xu\u1ea5t ra s\u1ea3n ph\u1ea9m th\u1eed, k\u1ebf to\u00e1n t\u1eadp h\u1ee3p to\u00e0n b\u1ed9 chi ph\u00ed, ghi<\/span>
\n N\u1ee3 TK 154 – Chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh d\u1edf dang<\/span>
\n \u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK li\u00ean quan.<\/span><\/p>\n

– Khi nh\u1eadp kho s\u1ea3n ph\u1ea9m s\u1ea3n xu\u1ea5t th\u1eed, ghi:<\/span>
\n N\u1ee3 TK 1551 – Th\u00e0nh ph\u1ea9m nh\u1eadp kho<\/span>
\n \u00a0 \u00a0 \u00a0 C\u00f3 TK 154 – Chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh d\u1edf dang.<\/span><\/p>\n

– Khi xu\u1ea5t b\u00e1n s\u1ea3n ph\u1ea9m s\u1ea3n xu\u1ea5t th\u1eed: <\/span>
\n N\u1ee3 c\u00e1c TK 112, 131<\/span>
\n \u00a0 \u00a0 \u00a0 C\u00f3 TK 1551 – Th\u00e0nh ph\u1ea9m nh\u1eadp kho<\/span>
\n \u00a0 \u00a0 \u00a0 C\u00f3 TK 154 – Chi ph\u00ed SXKD d\u1edf dang (b\u00e1n ngay kh\u00f4ng qua nh\u1eadp kho)<\/span>
\n \u00a0 \u00a0 \u00a0 C\u00f3 TK 3331 – Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p (n\u1ebfu c\u00f3).<\/span><\/p>\n

– K\u1ebft chuy\u1ec3n ph\u1ea7n ch\u00eanh l\u1ec7ch gi\u1eefa chi ph\u00ed s\u1ea3n xu\u1ea5t th\u1eed v\u00e0 s\u1ed1 thu t\u1eeb vi\u1ec7c b\u00e1n s\u1ea3n ph\u1ea9m s\u1ea3n xu\u1ea5t th\u1eed:<\/span><\/p>\n

+ Tr\u01b0\u1eddng h\u1ee3p chi ph\u00ed s\u1ea3n xu\u1ea5t th\u1eed cao h\u01a1n s\u1ed1 thu t\u1eeb vi\u1ec7c b\u00e1n s\u1ea3n ph\u1ea9m s\u1ea3n xu\u1ea5t th\u1eed, k\u1ebf to\u00e1n k\u1ebft chuy\u1ec3n ph\u1ea7n ch\u00eanh l\u1ec7ch \u0111\u1ec3 ghi t\u0103ng chi ph\u00ed \u0111\u1ea7u t\u01b0 XDCB d\u1edf dang, ghi:<\/span>
\n N\u1ee3 TK 241 – XDCB d\u1edf dang<\/span>
\n \u00a0 \u00a0 \u00a0 C\u00f3 TK 154 – Chi ph\u00ed SXKD d\u1edf dang.<\/span><\/p>\n

+ Tr\u01b0\u1eddng h\u1ee3p chi ph\u00ed s\u1ea3n xu\u1ea5t th\u1eed nh\u1ecf h\u01a1n s\u1ed1 thu t\u1eeb vi\u1ec7c b\u00e1n s\u1ea3n ph\u1ea9m s\u1ea3n xu\u1ea5t th\u1eed, k\u1ebf to\u00e1n k\u1ebft chuy\u1ec3n ph\u1ea7n ch\u00eanh l\u1ec7ch \u0111\u1ec3 ghi gi\u1ea3m chi ph\u00ed \u0111\u1ea7u t\u01b0 XDCB d\u1edf dang, ghi:<\/span>
\n N\u1ee3 TK 154 – Chi ph\u00ed SXKD d\u1edf dang<\/span>
\n \u00a0 \u00a0 \u00a0 C\u00f3 TK 241 – XDCB d\u1edf dang.<\/span><\/p>\n

3.1.1l. Khi c\u00f4ng tr\u00ecnh ho\u00e0n th\u00e0nh, vi\u1ec7c nghi\u1ec7m thu t\u1ed5ng th\u1ec3 \u0111\u00e3 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n xong, t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c b\u00e0n giao v\u00e0 \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng: N\u1ebfu quy\u1ebft to\u00e1n \u0111\u01b0\u1ee3c duy\u1ec7t ngay th\u00ec c\u0103n c\u1ee9 v\u00e0o gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n h\u00ecnh th\u00e0nh qua \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c duy\u1ec7t \u0111\u1ec3 ghi s\u1ed5. N\u1ebfu quy\u1ebft to\u00e1n ch\u01b0a \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t th\u00ec ghi t\u0103ng gi\u00e1 tr\u1ecb c\u1ee7a t\u00e0i s\u1ea3n h\u00ecnh th\u00e0nh qua \u0111\u1ea7u t\u01b0 theo gi\u00e1 t\u1ea1m t\u00ednh (gi\u00e1 t\u1ea1m t\u00ednh l\u00e0 chi ph\u00ed th\u1ef1c t\u1ebf \u0111\u00e3 b\u1ecf ra \u0111\u1ec3 c\u00f3 \u0111\u01b0\u1ee3c t\u00e0i s\u1ea3n, c\u0103n c\u1ee9 v\u00e0o TK 241 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u1ea1m t\u00ednh). C\u1ea3 2 tr\u01b0\u1eddng h\u1ee3p \u0111\u1ec1u ghi nh\u01b0 sau:<\/span>
\n N\u1ee3 c\u00e1c TK 211, 213, 217<\/span>
\n N\u1ee3 TK 1557 – Th\u00e0nh ph\u1ea9m B\u1ea5t \u0111\u1ed9ng s\u1ea3n (sau khi ho\u00e0n th\u00e0nh c\u00f3 m\u1ed9t ph\u1ea7n <\/span>B\u0110S d\u00f9ng \u0111\u1ec3 b\u00e1n m\u00e0 tr\u01b0\u1edbc \u0111\u00e2y ch\u01b0a <\/span>h\u1ea1ch to\u00e1n ri\u00eang \u0111\u01b0\u1ee3c tr\u00ean TK 154) <\/span><\/span>
\n \u00a0 \u00a0 \u00a0 C\u00f3 TK 241 – XDCB d\u1edf dang (gi\u00e1 \u0111\u01b0\u1ee3c duy\u1ec7t ho\u1eb7c gi\u00e1 t\u1ea1m t\u00ednh).<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p c\u00f4ng tr\u00ecnh \u0111\u00e3 ho\u00e0n th\u00e0nh, nh\u01b0ng ch\u01b0a l\u00e0m th\u1ee7 t\u1ee5c b\u00e0n giao t\u00e0i s\u1ea3n \u0111\u1ec3 \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng, \u0111ang ch\u1edd l\u1eadp ho\u1eb7c duy\u1ec7t quy\u1ebft to\u00e1n th\u00ec k\u1ebf to\u00e1n ph\u1ea3i m\u1edf s\u1ed5 chi ti\u1ebft t\u00e0i kho\u1ea3n 241 “XDCB d\u1edf dang” theo d\u00f5i ri\u00eang c\u00f4ng tr\u00ecnh ho\u00e0n th\u00e0nh ch\u1edd b\u00e0n giao v\u00e0 duy\u1ec7t quy\u1ebft to\u00e1n.<\/span><\/p>\n

3.1.12. Khi quy\u1ebft to\u00e1n v\u1ed1n \u0111\u1ea7u t\u01b0 XDCB ho\u00e0n th\u00e0nh \u0111\u01b0\u1ee3c duy\u1ec7t th\u00ec k\u1ebf to\u00e1n \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i gi\u00e1 t\u1ea1m t\u00ednh theo gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c duy\u1ec7t, ghi;<\/span><\/p>\n

– N\u1ebfu gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n h\u00ecnh th\u00e0nh qua \u0111\u1ea7u t\u01b0 XDCB \u0111\u01b0\u1ee3c duy\u1ec7t c\u00f3 gi\u00e1 tr\u1ecb th\u1ea5p h\u01a1n gi\u00e1 t\u1ea1m t\u00ednh:<\/span>
\n N\u1ee3 TK 138 – Ph\u1ea3i thu kh\u00e1c (chi ph\u00ed duy\u1ec7t b\u1ecf ph\u1ea3i thu h\u1ed3i)<\/span>
\n \u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 211, 213, 217, 1557.<\/span><\/p>\n

– N\u1ebfu gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n h\u00ecnh th\u00e0nh qua \u0111\u1ea7u t\u01b0 XDCB \u0111\u01b0\u1ee3c duy\u1ec7t c\u00f3 gi\u00e1 tr\u1ecb cao h\u01a1n gi\u00e1 t\u1ea1m t\u00ednh:<\/span>
\n N\u1ee3 TK 211, 213, 217, 1557<\/span>
\n \u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK li\u00ean quan. <\/span><\/p>\n

– N\u1ebfu TSC\u0110 \u0111\u1ea7u t\u01b0 b\u1eb1ng ngu\u1ed3n v\u1ed1n \u0111\u1ea7u t\u01b0 XDCB v\u00e0 \u0111\u01b0\u1ee3c c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n cho ph\u00e9p t\u0103ng ngu\u1ed3n v\u1ed1n kinh doanh th\u00ec \u0111\u1ed3ng th\u1eddi ghi:<\/span>
\n N\u1ee3 TK 441 – Ngu\u1ed3n v\u1ed1n \u0111\u1ea7u t\u01b0 XDCB<\/span>
\n \u00a0 \u00a0 \u00a0 C\u00f3 TK 241 – XDCB d\u1edf dang (c\u00e1c kho\u1ea3n thi\u1ec7t h\u1ea1i \u0111\u01b0\u1ee3c duy\u1ec7t b\u1ecf) <\/span>
\n \u00a0 \u00a0 \u00a0 C\u00f3 TK 411 – V\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu (gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c duy\u1ec7t).<\/span><\/p>\n

– N\u1ebfu TSC\u0110 h\u00ecnh th\u00e0nh b\u1eb1ng qu\u1ef9 ph\u00fac l\u1ee3i v\u00e0 d\u00f9ng v\u00e0o m\u1ee5c \u0111\u00edch ph\u00fac l\u1ee3i, khi ch\u1ee7 \u0111\u1ea7u t\u01b0 duy\u1ec7t quy\u1ebft to\u00e1n v\u1ed1n \u0111\u1ea7u t\u01b0, k\u1ebf to\u00e1n ghi t\u0103ng qu\u1ef9 ph\u00fac l\u1ee3i \u0111\u00e3 h\u00ecnh th\u00e0nh TSC\u0110:<\/span>
\n N\u1ee3 TK 3532 – Qu\u1ef9 ph\u00fac l\u1ee3i<\/span>
\n \u00a0 \u00a0 \u00a0 C\u00f3 TK 3533 – Qu\u1ef9 ph\u00fac l\u1ee3i \u0111\u00e3 h\u00ecnh th\u00e0nh TSC\u0110.<\/span><\/p>\n

3.1.13. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p l\u00e0 ch\u1ee7 \u0111\u1ea7u t\u01b0 c\u00f3 th\u00e0nh l\u1eadp Ban qu\u1ea3n l\u00fd d\u1ef1 \u00e1n \u0111\u1ec3 k\u1ebf to\u00e1n ri\u00eang qu\u00e1 tr\u00ecnh \u0111\u1ea7u t\u01b0 XDCB:<\/span><\/p>\n

a) K\u1ebf to\u00e1n t\u1ea1i ch\u1ee7 \u0111\u1ea7u t\u01b0:<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p nh\u1eadn b\u00e0n giao c\u00f4ng tr\u00ecnh \u0111\u00e3 \u0111\u01b0\u1ee3c quy\u1ebft to\u00e1n, ch\u1ee7 \u0111\u1ea7u t\u01b0 ghi nh\u1eadn gi\u00e1 tr\u1ecb c\u00f4ng tr\u00ecnh l\u00e0 gi\u00e1 \u0111\u00e3 \u0111\u01b0\u1ee3c quy\u1ebft to\u00e1n, ghi:<\/span>
\n N\u1ee3 c\u00e1c TK 211, 213, 217, 1557<\/span>
\n N\u1ee3 TK 133 – Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (n\u1ebfu c\u00f3)<\/span>
\n N\u1ee3 c\u00e1c TK 111, 112, 152, 153<\/span>
\n \u00a0 \u00a0 \u00a0 C\u00f3 TK 136 – Ph\u1ea3i thu n\u1ed9i b\u1ed9<\/span>
\n \u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 331, 333, \u2026 (nh\u1eadn n\u1ee3 ph\u1ea3i tr\u1ea3 n\u1ebfu c\u00f3).<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p nh\u1eadn b\u00e0n giao c\u00f4ng tr\u00ecnh ch\u01b0a \u0111\u01b0\u1ee3c quy\u1ebft to\u00e1n, ch\u1ee7 \u0111\u1ea7u t\u01b0 ghi nh\u1eadn gi\u00e1 tr\u1ecb c\u00f4ng tr\u00ecnh l\u00e0 gi\u00e1 t\u1ea1m t\u00ednh. Khi quy\u1ebft to\u00e1n ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 tr\u1ecb c\u00f4ng tr\u00ecnh theo gi\u00e1 \u0111\u01b0\u1ee3c quy\u1ebft to\u00e1n, ghi:<\/span><\/p>\n

+ N\u1ebfu gi\u00e1 \u0111\u01b0\u1ee3c quy\u1ebft to\u00e1n l\u1edbn h\u01a1n gi\u00e1 t\u1ea1m t\u00ednh, ghi:<\/span>
\n N\u1ee3 c\u00e1c TK 211, 213, 217, 1557<\/span>
\n \u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK li\u00ean quan.<\/span><\/p>\n

+ N\u1ebfu gi\u00e1 \u0111\u01b0\u1ee3c quy\u1ebft to\u00e1n nh\u1ecf h\u01a1n gi\u00e1 t\u1ea1m t\u00ednh, ghi:<\/span>
\n N\u1ee3 c\u00e1c TK li\u00ean quan<\/span>
\n \u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 211, 213, 217, 1557.<\/span><\/p>\n

b) K\u1ebf to\u00e1n t\u1ea1i Ban qu\u1ea3n l\u00fd d\u1ef1 \u00e1n: Th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 195\/2012\/TT-BTC ng\u00e0y 15\/11\/2012 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn k\u1ebf to\u00e1n \u00e1p d\u1ee5ng cho \u0111\u01a1n v\u1ecb ch\u1ee7 \u0111\u1ea7u t\u01b0 v\u00e0 c\u00e1c v\u0103n b\u1ea3n s\u1eeda \u0111\u1ed5i, b\u1ed5 sung, thay th\u1ebf (n\u1ebfu c\u00f3).<\/span><\/p>\n

3.1.14. Tr\u01b0\u1eddng h\u1ee3p d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 b\u1ecb h\u1ee7y b\u1ecf ho\u1eb7c thu h\u1ed3i, k\u1ebf to\u00e1n thanh l\u00fd d\u1ef1 \u00e1n v\u00e0 thu h\u1ed3i chi ph\u00ed \u0111\u1ea7u t\u01b0. Ph\u1ea7n ch\u00eanh l\u1ec7ch gi\u1eefa chi ph\u00ed \u0111\u1ea7u t\u01b0 v\u00e0 s\u1ed1 thu t\u1eeb vi\u1ec7c thanh l\u00fd \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh v\u00e0o chi ph\u00ed kh\u00e1c ho\u1eb7c x\u00e1c \u0111\u1ecbnh tr\u00e1ch nhi\u1ec7m b\u1ed3i th\u01b0\u1eddng c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n, ghi:<\/span>
\n N\u1ee3 c\u00e1c TK 111, 112 – S\u1ed1 thu t\u1eeb vi\u1ec7c thanh l\u00fd d\u1ef1 \u00e1n<\/span>
\n N\u1ee3 TK 138 – Ph\u1ea3i thu kh\u00e1c (S\u1ed1 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n ph\u1ea3i b\u1ed3i th\u01b0\u1eddng)<\/span>
\n N\u1ee3 TK 811 – Chi ph\u00ed kh\u00e1c (S\u1ed1 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed)<\/span>
\n \u00a0 \u00a0 \u00a0 C\u00f3 TK 241 – XDCB d\u1edf dang.<\/span><\/p>\n

3.2. K\u1ebf to\u00e1n s\u1eeda ch\u1eefa TSC\u0110<\/span><\/strong><\/span><\/p>\n

C\u00f4ng t\u00e1c s\u1eeda ch\u1eefa TSC\u0110 c\u1ee7a doanh nghi\u1ec7p c\u0169ng c\u00f3 th\u1ec3 ti\u1ebfn h\u00e0nh theo ph\u01b0\u01a1ng th\u1ee9c t\u1ef1 l\u00e0m ho\u1eb7c giao th\u1ea7u.<\/span><\/p>\n

a) Khi chi ph\u00ed s\u1eeda ch\u1eefa TSC\u0110 ph\u00e1t sinh \u0111\u01b0\u1ee3c t\u1eadp h\u1ee3p v\u00e0o b\u00ean N\u1ee3 TK 241 “XDCB d\u1edf dang” (2413) v\u00e0 \u0111\u01b0\u1ee3c chi ti\u1ebft cho t\u1eebng c\u00f4ng tr\u00ecnh, c\u00f4ng vi\u1ec7c s\u1eeda ch\u1eefa TSC\u0110. C\u0103n c\u1ee9 ch\u1ee9ng t\u1eeb ph\u00e1t sinh chi ph\u00ed \u0111\u1ec3 h\u1ea1ch to\u00e1n:<\/span><\/p>\n

– N\u1ebfu thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, ghi: <\/span>
\n N\u1ee3 TK 241 – XDCB d\u1edf dang (2413) (gi\u00e1 mua ch\u01b0a c\u00f3 thu\u1ebf GTGT)<\/span>
\n N\u1ee3 TK 133 – Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (1332)<\/span>
\n \u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 111, 112, 152, 214,… (t\u1ed5ng gi\u00e1 thanh to\u00e1n).<\/span><\/p>\n

– N\u1ebfu thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb th\u00ec chi ph\u00ed s\u1eeda ch\u1eefa TSC\u0110 bao g\u1ed3m c\u1ea3 thu\u1ebf GTGT, ghi:<\/span>
\n N\u1ee3 TK 241 – XDCB d\u1edf dang (2413) (t\u1ed5ng gi\u00e1 thanh to\u00e1n) <\/span>
\n \u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c 111, 112, 152, 214, 334,… (t\u1ed5ng gi\u00e1 thanh to\u00e1n).<\/span><\/p>\n

b) Khi c\u00f4ng tr\u00ecnh s\u1eeda ch\u1eefa ho\u00e0n th\u00e0nh, n\u1ebfu kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ghi t\u0103ng nguy\u00ean gi\u00e1 TSC\u0110:<\/span>
\n N\u1ee3 c\u00e1c TK 623, 627, 641, 642<\/span>
\n N\u1ee3 TK 242 – Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc (n\u1ebfu ph\u00e1t sinh l\u1edbn \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 d\u1ea7n)<\/span>
\n N\u1ee3 TK 352 – D\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 (n\u1ebfu tr\u00edch tr\u01b0\u1edbc chi ph\u00ed s\u1eeda ch\u1eefa \u0111\u1ecbnh k\u1ef3)<\/span>
\n \u00a0 \u00a0 \u00a0 C\u00f3 TK 241 – XDCB d\u1edf dang (2413).<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p s\u1eeda ch\u1eefa c\u1ea3i t\u1ea1o, n\u00e2ng c\u1ea5p th\u1ecfa m\u00e3n \u0111i\u1ec1u ki\u1ec7n ghi t\u0103ng nguy\u00ean gi\u00e1 TSC\u0110, ghi:<\/span>
\n N\u1ee3 TK 211 – TSC\u0110 h\u1eefu h\u00ecnh<\/span>
\n \u00a0 \u00a0 \u00a0 C\u00f3 TK 241 – XDCB d\u1edf dang (2413).<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

K\u1ebf to\u00e1n Centax xin chia s\u1ebb C\u00e1ch h\u1ea1ch to\u00e1n TK 241- X\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n d\u1edf dang Theo \u0110i\u1ec1u 46\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 ch\u1ec9 d\u00f9ng \u1edf \u0111\u01a1n v\u1ecb kh\u00f4ng th\u00e0nh l\u1eadp ban..<\/p>\n","protected":false},"author":7,"featured_media":4430,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[510],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/4363"}],"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=4363"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/4363\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/4430"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=4363"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=4363"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}