{"id":5808,"date":"2015-08-04T07:39:34","date_gmt":"2015-08-04T07:39:34","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=5808"},"modified":"2015-10-21T10:48:05","modified_gmt":"2015-10-21T10:48:05","slug":"quy-dinh-moi-nhat-ve-hach-toan-hang-cho-bieu-tang-tra-thay-luong","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=5808","title":{"rendered":"Quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t v\u1ec1 h\u1ea1ch to\u00e1n h\u00e0ng cho bi\u1ebfu t\u1eb7ng, tr\u1ea3 thay l\u01b0\u01a1ng"},"content":{"rendered":"<h2><img decoding=\"async\" loading=\"lazy\" class=\"alignright  wp-image-5817\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/08\/hang-cho-bieu-tang-300x168.jpg\" alt=\"Quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t v\u1ec1 h\u1ea1ch to\u00e1n h\u00e0ng cho bi\u1ebfu t\u1eb7ng, tr\u1ea3 thay l\u01b0\u01a1ng\" width=\"271\" height=\"152\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/08\/hang-cho-bieu-tang-300x168.jpg 300w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/08\/hang-cho-bieu-tang.jpg 650w\" sizes=\"(max-width: 271px) 100vw, 271px\" \/><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">H\u00e0ng cho bi\u1ebfu t\u1eb7ng, tr\u1ea3 thay l\u01b0\u01a1ng th\u01b0\u1eddng \u0111\u01b0\u1ee3c xem x\u00e9t d\u01b0\u1edbi nhi\u1ec1u g\u00f3c \u0111\u1ed9 kh\u00e1c nhau. \u0110\u00f3 l\u00e0 ng\u01b0\u1eddi bi\u1ebfu t\u1eb7ng, v\u00e0 ng\u01b0\u1eddi nh\u1eadn bi\u1ebfu t\u1eb7ng, h\u00e0ng bi\u1ebfu t\u1eb7ng hay tr\u1ea3 thay l\u01b0\u01a1ng. \u0110\u1ec3 hi\u1ec3u r\u00f5 v\u1ec1 v\u1ea5n \u0111\u1ec1 n\u00e0y v\u1edbi nh\u1eefng quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t t\u1eeb Th\u00f4ng t\u01b0 200\/2014\/TT-BTC, K\u1ebf to\u00e1n Centax xin chia s\u1ebb c\u00f9ng c\u00e1c b\u1ea1n b\u00e0i vi\u1ebft : Quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t v\u1ec1 h\u1ea1ch to\u00e1n \u0111\u1ed1i v\u1edbi h\u00e0ng cho bi\u1ebfu t\u1eb7ng tr\u1ea3 thay l\u01b0\u01a1ng<\/span><\/p>\n<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt; color: #000000;\"><strong>1. B\u00ean cho, bi\u1ebfu, t\u1eb7ng<\/strong><\/span><\/h2>\n<h3><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong><em>1.1 \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c d\u00f9ng \u0111\u1ec3 cho, bi\u1ebfu, t\u1eb7ng<\/em><\/strong><\/span><\/h3>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">a. Tr\u01b0\u1eddng h\u1ee3p s\u1ea3n ph\u1ea9m, h\u00e0ng ho\u00e1 d\u00f9ng \u0111\u1ec3 bi\u1ebfu, t\u1eb7ng cho kh\u00e1ch h\u00e0ng b\u00ean ngo\u00e0i doanh nghi\u1ec7p (nh\u01b0ng kh\u00f4ng k\u00e8m \u0111i\u1ec1u ki\u1ec7n mua h\u00e0ng).<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-size: 12pt;\">Khi xu\u1ea5t h\u00e0ng hoa d\u00f9ng cho bi\u1ebfu, t\u1eb7ng k\u1ebf to\u00e1n ghi:<br \/>\n<\/span>N\u1ee3 TK 641: Chi ph\u00ed b\u00e1n h\u00e0ng<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\"> C\u00f3 TK 152, 153, 154, 155, 156, 131, 111,\u00a0 112: Gi\u00e1 v\u1ed1n h\u00e0ng ho\u00e1 cho, bi\u1ebfu, t\u1eb7ng<\/span><\/li>\n<\/ul>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Doanh nghi\u1ec7p ph\u1ea3i k\u00ea khai thu\u1ebf GTGT \u0111\u1ea7u ra, ghi t\u0103ng ph\u1ea7n ch\u00eanh l\u1ec7ch c\u1ee7a gi\u00e1 v\u1ed1n v\u00e0 gi\u00e1 b\u00e1n c\u1ee7a h\u00e0ng cho bi\u1ebfu t\u1eb7ng.<br \/>\nN\u1ee3 TK 641: Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0 \u00a0 \u00a0 \u00a0C\u00f3 TK 511: Ch\u00eanh l\u1ec7ch gi\u00e1 xu\u1ea5t bi\u1ebfu t\u1eb7ng l\u1edbn h\u01a1n gi\u00e1 v\u1ed1n (n\u1ebfu c\u00f3)<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0 \u00a0 \u00a0 \u00a0C\u00f3 TK 3331: Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p.(t\u00ednh tr\u00ean gi\u00e1 xu\u1ea5t bi\u1ebfu t\u1eb7ng)<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">b. Tr\u01b0\u1eddng h\u1ee3p s\u1ea3n ph\u1ea9m, h\u00e0ng ho\u00e1 d\u00f9ng \u0111\u1ec3 bi\u1ebfu, t\u1eb7ng cho c\u00e1n b\u1ed9 c\u00f4ng nh\u00e2n vi\u00ean \u0111\u01b0\u1ee3c trang tr\u1ea3i b\u1eb1ng qu\u1ef9 khen th\u01b0\u1edfng, ph\u00fac l\u1ee3i:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ee3 TK 353:Qu\u1ef9 khen th\u01b0\u1edfng, ph\u00fac l\u1ee3i (t\u1ed5ng gi\u00e1 thanh to\u00e1n)<br \/>\n<\/span><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0 \u00a0 \u00a0 C\u00f3 TK 511:Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5<br \/>\n<\/span><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0 \u00a0 \u00a0 C\u00f3 TK 3331:Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p (33311).<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110\u1ed3ng th\u1eddi ghi nh\u1eadn gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n:<br \/>\nN\u1ee3 TK 632: Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0 \u00a0 \u00a0 \u00a0C\u00f3 TK: 152, 153, 155, 156: s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a<\/span><\/li>\n<\/ul>\n<h3><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong><em>1.2. \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a d\u00f9ng \u0111\u1ec3 tr\u1ea3 thay l\u01b0\u01a1ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/em><\/strong><\/span><\/h3>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">K\u1ebf to\u00e1n ph\u1ea3i ghi nh\u1eadn doanh thu \u0111\u1ed1i v\u1edbi s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a nh\u01b0 \u0111\u1ed1i v\u1edbi giao d\u1ecbch b\u00e1n h\u00e0ng th\u00f4ng th\u01b0\u1eddng:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ee3 TK 334: Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng (t\u1ed5ng gi\u00e1 thanh to\u00e1n)<br \/>\n<\/span><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0 \u00a0 \u00a0 C\u00f3 TK 511: Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5<br \/>\n<\/span><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0 \u00a0 \u00a0 C\u00f3 TK 3331: Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p (33311).<br \/>\n<\/span><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0 \u00a0 \u00a0 C\u00f3 TK 3335: Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ghi nh\u1eadn gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n \u0111\u1ed1i v\u1edbi gi\u00e1 tr\u1ecb h\u00e0ng ho\u00e1:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ee3 TK 632: Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n<br \/>\n<\/span><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0 \u00a0 \u00a0 C\u00f3 TK 156: H\u00e0ng h\u00f3a.<\/span><\/p>\n<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt; color: #000000;\"><strong>2. B\u00ean nh\u1eadn h\u00e0ng bi\u1ebfu t\u1eb7ng<\/strong><\/span><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/strong><\/span><\/h2>\n<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">2.1 Tr\u01b0\u1eddng h\u1ee3p nh\u1eadn h\u00e0ng cho bi\u1ebfu t\u1eb7ng n\u1ed9i \u0111\u1ecba:<\/span><\/h2>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Khi nh\u1eadn h\u00e0ng bi\u1ebfu, t\u1eb7ng t\u1eeb n\u1ed9i \u0111\u1ecba (Kh\u00f4ng c\u00f3 thu\u1ebf NK), k\u1ebf to\u00e1n ghi:<br \/>\nN\u1ee3 TK 152, 156, 642<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0 \u00a0 \u00a0 C\u00f3 TK 711: TN kh\u00e1c<\/span><\/li>\n<\/ul>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ebfu c\u00f3 ch\u1ee9ng t\u1eeb ch\u1ee9ng minh s\u1ed1 thu\u1ebf c\u1ee7a h\u00e0ng cho bi\u1ebfu t\u1eb7ng :<br \/>\nN\u1ee3 TK 133: Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0 \u00a0 \u00a0 C\u00f3 TK 711: TN kh\u00e1c<\/span><\/li>\n<\/ul>\n<p><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">2.2 Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng cho bi\u1ebfu t\u1eb7ng l\u00e0 h\u00e0ng nh\u1eadp kh\u1ea9u phi m\u1eadu d\u1ecbch<\/span><\/strong><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Khi nh\u1eadn h\u00e0ng h\u00f3a, k\u1ebf to\u00e1n ghi nh\u1eadn tr\u1ecb gi\u00e1 l\u00f4 h\u00e0ng:<br \/>\nN\u1ee3 TK 152, 156, 642: Nguy\u00ean v\u1eadt li\u1ec7u, h\u00e0ng h\u00f3a, chi ph\u00ed<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0 \u00a0 \u00a0 \u00a0C\u00f3 TK 711 : Theo gi\u00e1 t\u00ednh thu\u1ebf c\u1ee7a H\u1ea3i quan<\/span><\/li>\n<\/ul>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ebfu c\u00f3 ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf GTGT kh\u00e2u nh\u1eadp kh\u1ea9u:<br \/>\nN\u1ee3 TK 133: Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0 \u00a0 \u00a0 C\u00f3 TK 111, 112: Ti\u1ec1n m\u1eb7t, TGNH<\/span><\/li>\n<\/ul>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ebfu c\u00f3 ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf nh\u1eadp kh\u1ea9u:<br \/>\nN\u1ee3 TK 3333: Thu\u1ebf XNK<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0 \u00a0 \u00a0 C\u00f3 TK 111, 112: Ti\u1ec1n m\u1eb7t, TGNH<\/span><\/li>\n<\/ul>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">K\u1ebft chuy\u1ec3n thu\u1ebf nh\u1eadp kh\u1ea9u v\u00e0o chi ph\u00ed, n\u1ebfu \u0111\u00e3 ghi nh\u1eadn gi\u00e1 tr\u1ecb h\u00e0ng cho bi\u1ebfu t\u1eb7ng theo gi\u00e1 th\u1ecb tr\u01b0\u1eddng, gi\u00e1 H\u1ea3i quan<br \/>\nN\u1ee3 TK 642: Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0 \u00a0 \u00a0 C\u00f3 TK 3333: Thu\u1ebf XNK<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ngo\u00e0i ra c\u00e1c b\u1ea1n c\u00f3 th\u1ec3 xem th\u00eam \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a cho vay, cho m\u01b0\u1ee3n c\u00f3 quy \u0111\u1ecbnh nh\u01b0 th\u1ebf n\u00e0o? c\u00f3 y\u00eau c\u1ea7u xu\u1ea5t h\u00f3a \u0111\u01a1n kh\u00f4ng? C\u00e1c b\u1ea1n c\u00f3 th\u1ec3 xem th\u00eam trong b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> <a href=\"https:\/\/centax.dsoftware.vn\/quy-dinh-2015-doi-voi-hang-hoa-cho-vay-cho-muon\/\">Quy \u0111\u1ecbnh 2015 \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a cho vay, cho m\u01b0\u1ee3n<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Xem th\u00eam:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> <a href=\"https:\/\/centax.dsoftware.vn\/quy-dinh-2015-doi-voi-hang-cho-bieu-tang-tra-thay-luong-nguoi-lao-dong\/\">Quy\u00a0\u0111\u1ecbnh 2015\u00a0\u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a cho bi\u1ebfu t\u1eb7ng<\/a><\/span><\/p>\n<p><a href=\"https:\/\/centax.dsoftware.vn\/cach-viet-hoa-don-doi-voi-hang-hoa-cho-bieu-tang-tra-thay-luong\/\">C\u00e1ch vi\u1ebft h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a cho bi\u1ebfu t\u1eb7ng tr\u1ea3 thay l\u01b0\u01a1ng<\/a><\/p>\n<p><a href=\"https:\/\/centax.dsoftware.vn\/ho-so-thu-tuc-va-hach-toan-voi-tai-san-hang-hoa-duoc-bieu-tang\/\">H\u1ed3 s\u01a1 th\u1ee7 t\u1ee5c v\u00e0 h\u1ea1ch to\u00e1n v\u1edbi t\u00e0i s\u1ea3n, h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c bi\u1ebfu t\u1eb7ng<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>H\u00e0ng h\u00f3a cho bi\u1ebfu t\u1eb7ng tr\u1ea3 thay l\u01b0\u01a1ng c\u00f3 c\u1ea7n xu\u1ea5t h\u00f3a \u0111\u01a1n kh\u00f4ng? Quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t v\u1ec1 h\u1ea1ch to\u00e1n h\u00e0ng cho bi\u1ebfu t\u1eb7ng, tr\u1ea3 thay l\u01b0\u01a1ng l\u00e0 gi? K\u1ebf to\u00e1n Centax m\u1edbi b\u1ea1n \u0111\u1ecdc theo d\u00f5i b\u00e0i vi\u1ebft<\/p>\n","protected":false},"author":7,"featured_media":5941,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[731,732],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/5808"}],"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=5808"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/5808\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/5941"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=5808"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=5808"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}