{"id":7707,"date":"2015-08-10T13:07:53","date_gmt":"2015-08-10T13:07:53","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=7707"},"modified":"2015-08-28T03:05:15","modified_gmt":"2015-08-28T03:05:15","slug":"quy-dinh-doi-voi-ban-hang-dai-ly-dung-gia-huong-hoa-hong","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=7707","title":{"rendered":"Quy \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi b\u00e1n h\u00e0ng \u0111\u1ea1i l\u00fd \u0111\u00fang gi\u00e1 h\u01b0\u1edfng hoa h\u1ed3ng"},"content":{"rendered":"

\"Quy<\/h2>\n

B\u00e1n h\u00e0ng \u0111\u1ea1i l\u00fd h\u01b0\u1edfng \u0111\u00fang gi\u00e1 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh r\u1ea5t c\u1ee5 th\u1ec3 trong c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt thu\u1ebf v\u00e0 k\u1ebf to\u00e1n. V\u1eady c\u00f3 nh\u1eefng quy \u0111\u1ecbnh g\u00ec v\u1ec1 v\u1ea5n \u0111\u1ec1 n\u00e0y. K\u1ebf to\u00e1n Centax<\/a><\/strong> xin chia s\u1ebb c\u00f9ng c\u00e1c b\u1ea1n \u1edf b\u00e0i vi\u1ebft sau:<\/span><\/p>\n

1. H\u00f3a \u0111\u01a1n<\/strong><\/span><\/h2>\n

C\u0103n c\u01b0\u0301 theo \u0111i\u00ea\u0309m 2.6 Phu\u0323 lu\u0323c 1 Th\u00f4ng t\u01b0 s\u1ed1 39\/2014\/TT-BTC<\/a><\/strong> ng\u00e0y 31\/3\/2014<\/span><\/p>\n

\u201c2.6. T\u1ed5 ch\u1ee9c kinh doanh k\u00ea khai, n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb xu\u1ea5t \u0111i\u1ec1u chuy\u1ec3n h\u00e0ng ho\u00e1 cho c\u00e1c c\u01a1 s\u1edf h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c nh\u01b0 c\u00e1c chi nh\u00e1nh, c\u1eeda h\u00e0ng \u1edf kh\u00e1c \u0111\u1ecba ph\u01b0\u01a1ng (t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng) \u0111\u1ec3 b\u00e1n ho\u1eb7c xu\u1ea5t \u0111i\u1ec1u chuy\u1ec3n gi\u1eefa c\u00e1c chi nh\u00e1nh, \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c v\u1edbi nhau; xu\u1ea5t h\u00e0ng ho\u00e1 cho c\u01a1 s\u1edf nh\u1eadn l\u00e0m \u0111\u1ea1i l\u00fd b\u00e1n \u0111\u00fang gi\u00e1, h\u01b0\u1edfng hoa h\u1ed3ng, c\u0103n c\u1ee9 v\u00e0o ph\u01b0\u01a1ng th\u1ee9c t\u1ed5 ch\u1ee9c kinh doanh v\u00e0 h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n, c\u01a1 s\u1edf c\u00f3 th\u1ec3 l\u1ef1a ch\u1ecdn m\u1ed9t trong hai c\u00e1ch s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n, ch\u1ee9ng t\u1eeb nh\u01b0 sau:<\/em><\/span><\/p>\n

a) S\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n GTGT \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 thanh to\u00e1n v\u00e0 k\u00ea khai n\u1ed9p thu\u1ebf GTGT \u1edf t\u1eebng \u0111\u01a1n v\u1ecb v\u00e0 t\u1eebng kh\u00e2u \u0111\u1ed9c l\u1eadp v\u1edbi nhau;<\/em><\/span>
\n b) S\u1eed d\u1ee5ng Phi\u1ebfu xu\u1ea5t kho ki\u00eam v\u1eadn chuy\u1ec3n n\u1ed9i b\u1ed9 k\u00e8m theo L\u1ec7nh \u0111i\u1ec1u \u0111\u1ed9ng n\u1ed9i b\u1ed9; S\u1eed d\u1ee5ng Phi\u1ebfu xu\u1ea5t kho h\u00e0ng g\u1eedi b\u00e1n \u0111\u1ea1i l\u00fd theo quy \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 xu\u1ea5t cho c\u01a1 s\u1edf l\u00e0m \u0111\u1ea1i l\u00fd k\u00e8m theo L\u1ec7nh \u0111i\u1ec1u \u0111\u1ed9ng n\u1ed9i b\u1ed9.<\/em><\/span>
\n – C\u01a1 s\u1edf h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c, chi nh\u00e1nh, c\u1eeda h\u00e0ng, c\u01a1 s\u1edf nh\u1eadn l\u00e0m \u0111\u1ea1i l\u00fd b\u00e1n h\u00e0ng khi b\u00e1n h\u00e0ng ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh giao cho ng\u01b0\u1eddi mua, \u0111\u1ed3ng th\u1eddi l\u1eadp B\u1ea3ng k\u00ea h\u00e0ng h\u00f3a b\u00e1n ra g\u1eedi v\u1ec1 c\u01a1 s\u1edf c\u00f3 h\u00e0ng h\u00f3a \u0111i\u1ec1u chuy\u1ec3n ho\u1eb7c c\u01a1 s\u1edf c\u00f3 h\u00e0ng ho\u00e1 g\u1eedi b\u00e1n (g\u1ecdi chung l\u00e0 c\u01a1 s\u1edf giao h\u00e0ng) \u0111\u1ec3 c\u01a1 s\u1edf giao h\u00e0ng l\u1eadp h\u00f3a \u0111\u01a1n GTGT cho h\u00e0ng h\u00f3a th\u1ef1c t\u1ebf ti\u00eau th\u1ee5 giao cho c\u01a1 s\u1edf h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c, chi nh\u00e1nh, c\u1eeda h\u00e0ng, c\u01a1 s\u1edf nh\u1eadn l\u00e0m \u0111\u1ea1i l\u00fd b\u00e1n h\u00e0ng.<\/em><\/span>
\n – Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf c\u00f3 s\u1ed1 l\u01b0\u1ee3ng v\u00e0 doanh s\u1ed1 h\u00e0ng ho\u00e1 b\u00e1n ra l\u1edbn, B\u1ea3ng k\u00ea c\u00f3 th\u1ec3 l\u1eadp cho 05 ng\u00e0y hay 10 ng\u00e0y m\u1ed9t l\u1ea7n. Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng ho\u00e1 b\u00e1n ra c\u00f3 thu\u1ebf su\u1ea5t thu\u1ebf GTGT kh\u00e1c nhau ph\u1ea3i l\u1eadp b\u1ea3ng k\u00ea ri\u00eang cho h\u00e0ng ho\u00e1 b\u00e1n ra theo t\u1eebng nh\u00f3m thu\u1ebf su\u1ea5t.\u201d<\/em><\/span><\/p>\n

Theo quy \u0111\u1ecbnh tr\u00ean, khi xu\u00e2\u0301t ha\u0300ng cho \u0111a\u0323i ly\u0301 ba\u0301n \u0111u\u0301ng gia\u0301 h\u01b0\u01a1\u0309ng hoa h\u00f4\u0300ng, \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/span><\/p>\n

\u0110\u1ed1i v\u1edbi DN g\u1eedi h\u00e0ng:<\/strong><\/span>
\n – C\u00f3 2 c\u00e1ch xu\u1ea5t h\u00e0ng g\u1eedi \u0111\u1ea1i l\u00fd:<\/span>
\n 1) Khi xu\u00e2\u0301t ha\u0300ng k\u00e8m hoa\u0301 \u0111\u01a1n GTGT ( Hai b\u00ean c\u00f9ng kh\u00f4ng k\u00ea khai thu\u1ebf GTGT v\u00e0 thu\u1ebf TNDN)<\/span>
\n 2)Khi xu\u00e2\u0301t ha\u0300ng l\u00e2\u0323p Phi\u1ebfu xu\u1ea5t kho h\u00e0ng g\u1eedi b\u00e1n \u0111\u1ea1i l\u00fd, k\u00e8m theo L\u1ec7nh \u0111i\u1ec1u \u0111\u1ed9ng n\u1ed9i b\u1ed9 ( kh\u00f4ng xu\u1ea5t h\u00f3a \u0111\u01a1n GTGT)<\/span><\/p>\n

\u0110\u1ed1i v\u1edbi \u0111\u1ea1i l\u00fd:<\/strong><\/span>
\n – Khi ba\u0301n ha\u0300ng pha\u0309i l\u00e2\u0323p hoa\u0301 \u0111\u01a1n giao cho ng\u01b0\u01a1\u0300i mua, \u0111\u00f4\u0300ng th\u01a1\u0300i l\u00e2\u0323p Ba\u0309ng k\u00ea ha\u0300ng hoa\u0301 ba\u0301n ra \u0111\u00ea\u0309 g\u01b0\u0309i cho DN g\u01b0\u0309i h\u00e0ng. C\u0103n c\u1ee9 v\u00e0o B\u1ea3ng k\u00ea h\u00e0ng h\u00f3a b\u00e1n ra c\u1ee7a \u0111\u1ea1i l\u00fd, DN g\u01b0\u0309i h\u00e0ng l\u00e2\u0323p hoa\u0301 \u0111\u01a1n GTGT, k\u00ea khai thu\u1ebf cho s\u00f4\u0301 ha\u0300ng hoa\u0301 th\u01b0\u0323c t\u00ea\u0301 ti\u00eau thu\u0323 giao cho \u0111a\u0323i ly\u0301.<\/span><\/p>\n

L\u01b0u y\u0301<\/strong>: Phi\u1ebfu xu\u1ea5t kho h\u00e0ng g\u1eedi b\u00e1n \u0111\u1ea1i l\u00fd theo m\u1eabu ban h\u00e0nh k\u00e8m th\u00f4ng t\u01b0 39\/2014\/TT-BTC. Ca\u0301c ba\u0323n co\u0301 th\u00ea\u0309 l\u00ean c\u01a1 quan thu\u00ea\u0301 \u0111\u00ea\u0309 mua ho\u0103\u0323c \u0111\u0103ng ky\u0301 s\u01b0\u0309 du\u0323ng<\/span><\/p>\n

2. Thu\u1ebf GTGT<\/strong><\/span><\/h2>\n

\u0110i\u00ea\u0300u 5, kho\u1ea3n 7, \u0111i\u1ec3m \u0111, e Th\u00f4ng t\u01b0 219\/2013\/TT-BTC<\/a><\/strong> quy \u0111\u1ecbnh v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng k\u00ea khai ch\u1ecbu thu\u1ebf c\u00f3 quy \u0111\u1ecbnh v\u1ec1 h\u00e0ng \u0111\u1ea1i l\u00fd nh\u01b0 sau:<\/span><\/p>\n

\u201c\u0111) Doanh thu h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 nh\u1eadn b\u00e1n \u0111\u1ea1i l\u00fd v\u00e0 doanh thu hoa h\u1ed3ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea1i l\u00fd b\u00e1n \u0111\u00fang gi\u00e1 quy \u0111\u1ecbnh c\u1ee7a b\u00ean giao \u0111\u1ea1i l\u00fd h\u01b0\u1edfng hoa h\u1ed3ng c\u1ee7a d\u1ecbch v\u1ee5: b\u01b0u ch\u00ednh, vi\u1ec5n th\u00f4ng, b\u00e1n v\u00e9 x\u1ed5 s\u1ed1, v\u00e9 m\u00e1y bay, \u00f4 t\u00f4, t\u00e0u ho\u1ea3, t\u00e0u th\u1ee7y; \u0111\u1ea1i l\u00fd v\u1eadn t\u1ea3i qu\u1ed1c t\u1ebf; \u0111\u1ea1i l\u00fd c\u1ee7a c\u00e1c d\u1ecbch v\u1ee5 ng\u00e0nh h\u00e0ng kh\u00f4ng, h\u00e0ng h\u1ea3i m\u00e0 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t thu\u1ebf GTGT 0%; \u0111\u1ea1i l\u00fd b\u00e1n b\u1ea3o hi\u1ec3m.<\/em><\/span>
\n e) Doanh thu h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 v\u00e0 doanh thu hoa h\u1ed3ng \u0111\u1ea1i l\u00fd \u0111\u01b0\u1ee3c h\u01b0\u1edfng t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea1i l\u00fd b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 thu\u1ed9c di\u1ec7n kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT.\u201d<\/em><\/span><\/p>\n

\u0110i\u1ec3m a Kho\u1ea3n 3 \u0110i\u1ec1u 1 Th\u00f4ng t\u01b0 119\/2014\/TT-BTC<\/a><\/strong> (S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0111i\u1ec3m a kho\u1ea3n 8 \u0110i\u1ec1u 11 Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC) quy \u0111\u1ecbnh v\u1ec1 k\u00ea khai thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea1i l\u00fd nh\u01b0 sau:<\/span><\/p>\n

\u201ca) Khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea1i l\u00fd<\/em><\/span>
\n – Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 \u0111\u1ea1i l\u00fd b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ho\u1eb7c l\u00e0 \u0111\u1ea1i l\u00fd thu mua h\u00e0ng h\u00f3a theo h\u00ecnh th\u1ee9c b\u00e1n, mua \u0111\u00fang gi\u00e1 h\u01b0\u1edfng hoa h\u1ed3ng kh\u00f4ng ph\u1ea3i khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u00e1n \u0111\u1ea1i l\u00fd; h\u00e0ng h\u00f3a thu mua \u0111\u1ea1i l\u00fd nh\u01b0ng ph\u1ea3i khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ed1i v\u1edbi doanh thu hoa h\u1ed3ng \u0111\u1ea1i l\u00fd \u0111\u01b0\u1ee3c h\u01b0\u1edfng.”<\/em><\/span><\/p>\n

Theo quy \u0111\u1ecbnh tr\u00ean, \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u00e1n \u0111\u1ea1i l\u00fd th\u00ec \u0111\u1ea1i l\u00fd b\u00e1n \u0111\u00fang gi\u00e1 kh\u00f4ng ph\u1ea3i k\u00ea khai thu\u1ebf GTGT, nh\u01b0ng ph\u1ea3i khai thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi doanh thu hoa h\u1ed3ng \u0111\u1ea1i l\u00fd \u0111\u01b0\u1ee3c h\u01b0\u1edfng. \u0110\u00f3 l\u00e0 hoa h\u1ed3ng m\u00e0 \u0111\u1ea1i l\u00fd b\u00e1n \u0111\u00fang gi\u00e1 \u0111\u01b0\u1ee3c h\u01b0\u1edfng do vi\u1ec7c m\u00ecnh b\u00e1n h\u00e0ng cho DN g\u1eedi h\u00e0ng. S\u1ed1 ti\u1ec1n n\u00e0y \u0111\u01b0\u1ee3c DN g\u1eedi h\u00e0ng tr\u1ea3 cho \u0110\u1ea1i l\u00fd b\u00e1n \u0111\u00fang gi\u00e1, v\u00e0 \u0111\u1ea1i l\u00fd ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1ng cho DN g\u1eedi h\u00e0ng, ghi r\u00f5 : Hoa h\u1ed3ng \u0111\u1ea1i l\u00fd<\/span>
\n – \u0110a\u0323i ly\u0301 k\u00ea khai thu\u1ebf GTGT \u0111\u1ea7u ra v\u00e0 h\u1ea1ch to\u00e1n doanh thu cho hoa\u0301 \u0111\u01a1n Hoa h\u1ed3ng \u0111\u1ea1i l\u00fd<\/span>
\n – DN g\u01b0\u0309i ha\u0300ng k\u00ea khai thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o v\u00e0 h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed b\u00e1n h\u00e0ng cho h\u00f3a \u0111\u01a1n Hoa h\u1ed3ng \u0111\u1ea1i l\u00fd<\/span><\/p>\n

3. H\u1ea1ch to\u00e1n k\u1ebf to\u00e1n<\/strong><\/span><\/h2>\n

3.1. Tr\u01b0\u01a1\u0300ng h\u01a1\u0323p s\u01b0\u0309 du\u0323ng Phi\u1ebfu xu\u1ea5t kho h\u00e0ng g\u1eedi b\u00e1n \u0111\u1ea1i l\u00fd, k\u00e8m theo L\u1ec7nh \u0111i\u1ec1u \u0111\u1ed9ng n\u1ed9i b\u1ed9.<\/em><\/strong><\/span><\/p>\n

a) K\u1ebf to\u00e1n \u1edf \u0111\u01a1n v\u1ecb giao h\u00e0ng \u0111\u1ea1i l\u00fd:<\/em><\/span><\/strong>
\n – Khi xu\u1ea5t kho s\u1ea3n ph\u1ea9m, h\u00e0ng ho\u00e1 giao cho c\u00e1c \u0111\u1ea1i l\u00fd ph\u1ea3i l\u1eadp Phi\u1ebfu xu\u1ea5t kho h\u00e0ng g\u1eedi b\u00e1n \u0111\u1ea1i l\u00fd. C\u0103n c\u1ee9 v\u00e0o phi\u1ebfu xu\u1ea5t kho h\u00e0ng g\u1eedi b\u00e1n \u0111\u1ea1i l\u00fd, ghi:<\/span>
\n N\u1ee3 TK 157 – H\u00e0ng g\u1eedi \u0111i b\u00e1n
\n<\/span>\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 155, 156.<\/span><\/p>\n

– Khi h\u00e0ng ho\u00e1 giao cho \u0111\u1ea1i l\u00fd \u0111\u00e3 b\u00e1n \u0111\u01b0\u1ee3c, c\u0103n c\u1ee9 v\u00e0o B\u1ea3ng k\u00ea ho\u00e1 \u0111\u01a1n b\u00e1n ra c\u1ee7a h\u00e0ng ho\u00e1 \u0111\u00e3 b\u00e1n do c\u00e1c b\u00ean nh\u1eadn \u0111\u1ea1i l\u00fd h\u01b0\u1edfng hoa h\u1ed3ng l\u1eadp g\u1eedi v\u1ec1 k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh doanh thu b\u00e1n h\u00e0ng theo gi\u00e1 b\u00e1n ch\u01b0a c\u00f3 thu\u1ebf GTGT, ghi:<\/span>
\n N\u1ee3 c\u00e1c TK 111, 112, 131,… (t\u1ed5ng gi\u00e1 thanh to\u00e1n)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 511 – Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 3331 – Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p (33311).<\/span><\/p>\n

\u0110\u1ed3ng th\u1eddi ph\u1ea3n \u00e1nh gi\u00e1 v\u1ed1n c\u1ee7a h\u00e0ng b\u00e1n ra, ghi:<\/span>
\n N\u1ee3 TK 632 – Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 157 – H\u00e0ng g\u1eedi \u0111i b\u00e1n.<\/span><\/p>\n

– S\u1ed1 ti\u1ec1n hoa h\u1ed3ng ma\u0300 DN ph\u1ea3i tr\u1ea3 cho \u0111\u1ea1i l\u00fd h\u01b0\u1edfng hoa h\u1ed3ng, ghi:<\/span>
\n N\u1ee3 TK 641, 6421 – Chi ph\u00ed b\u00e1n h\u00e0ng (hoa h\u1ed3ng \u0111\u1ea1i l\u00fd ch\u01b0a c\u00f3 thu\u1ebf GTGT)<\/span>
\n N\u1ee3 TK 133 – Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (1331)<\/span>
\n\u00a0 \u00a0 \u00a0 \u00a0C\u00f3 c\u00e1c TK 111, 112, 131, \u2026<\/span><\/p>\n

b) K\u1ebf to\u00e1n \u1edf \u0111\u01a1n v\u1ecb nh\u1eadn \u0111\u1ea1i l\u00fd:<\/em><\/span><\/strong>
\n 1) Khi nh\u00e2\u0323n ha\u0300ng:<\/span>
\n – Theo Th\u00f4ng t\u01b0 200<\/span>
\n Khi nh\u1eadn h\u00e0ng \u0111\u1ea1i l\u00fd b\u00e1n \u0111\u00fang gi\u00e1 h\u01b0\u1edfng hoa h\u1ed3ng, B\u00ean \u0111\u1ea1i l\u00fd theo d\u00f5i v\u00e0 ghi ch\u00e9p th\u00f4ng tin v\u1ec1 to\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb h\u00e0ng ho\u00e1 nh\u1eadn b\u00e1n \u0111\u1ea1i l\u00fd trong ph\u1ea7n thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span>
\n – Theo Quy\u1ebft \u0111\u1ecbnh 48:<\/span>
\n Khi nh\u1eadn h\u00e0ng \u0111\u1ea1i l\u00fd b\u00e1n \u0111\u00fang gi\u00e1 h\u01b0\u1edfng hoa h\u1ed3ng, k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh to\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb h\u00e0ng ho\u00e1 nh\u1eadn b\u00e1n \u0111\u1ea1i l\u00fd v\u00e0o t\u00e0i kho\u1ea3n ngo\u00e0i B\u1ea3ng C\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n – T\u00e0i kho\u1ea3n 003. Khi nh\u1eadn h\u00e0ng \u0111\u1ea1i l\u00fd, k\u00fd g\u1eedi ghi \u0111\u01a1n b\u00ean N\u1ee3 TK 003, khi xu\u1ea5t h\u00e0ng b\u00e1n ho\u1eb7c xu\u1ea5t tr\u1ea3 l\u1ea1i h\u00e0ng cho b\u00ean giao h\u00e0ng, ghi b\u00ean C\u00f3 T\u00e0i kho\u1ea3n 003.<\/span><\/p>\n

2)Khi b\u00e1n h\u00e0ng nh\u1eadn \u0111\u1ea1i l\u00fd, ghi:<\/span><\/p>\n

N\u1ee3 c\u00e1c TK 111, 112, 131,… (t\u1ed5ng gi\u00e1 thanh to\u00e1n)<\/span>
\n\u00a0 \u00a0 \u00a0 \u00a0C\u00f3 TK 331 – Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n (gi\u00e1 giao b\u00e1n \u0111\u1ea1i l\u00fd + thu\u1ebf).<\/span>
\n (L\u01b0u \u00fd : Kh\u00f4ng ghi nh\u1eadn doanh thu \u0111\u1ed1i v\u1edbi h\u00e0ng \u0111\u1ea1i l\u00fd b\u00e1n \u0111\u00fang gi\u00e1)<\/span><\/p>\n

– \u0110\u1ecbnh k\u1ef3, khi x\u00e1c \u0111\u1ecbnh doanh thu hoa h\u1ed3ng b\u00e1n h\u00e0ng \u0111\u1ea1i l\u00fd \u0111\u01b0\u1ee3c h\u01b0\u1edfng, ghi:<\/span>
\n N\u1ee3 TK 331 – Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n<\/span>
\n\u00a0 \u00a0 \u00a0 \u00a0C\u00f3 TK 511 – Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5<\/span>
\n\u00a0 \u00a0 \u00a0 \u00a0C\u00f3 TK 3331 – Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p (n\u1ebfu c\u00f3).<\/span><\/p>\n

– Khi tr\u1ea3 ti\u1ec1n b\u00e1n h\u00e0ng \u0111\u1ea1i l\u00fd cho b\u00ean giao h\u00e0ng, ghi:<\/span>
\n N\u1ee3 TK 331 – Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n<\/span>
\n C\u00f3 c\u00e1c TK 111,<\/span><\/p>\n

– Khi thanh to\u00e1n ti\u1ec1n cho b\u00ean giao h\u00e0ng \u0111\u1ea1i l\u00fd, ghi:<\/span>
\n N\u1ee3 TK 331 – Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n (gi\u00e1 b\u00e1n tr\u1eeb (-) hoa h\u1ed3ng \u0111\u1ea1i l\u00fd)<\/span>
\n\u00a0 \u00a0 \u00a0 \u00a0C\u00f3 c\u00e1c TK 111, 112,…<\/span><\/p>\n

3.2 . Tr\u01b0\u01a1\u0300ng h\u01a1p s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n GTGT<\/strong><\/span><\/em>
\n Khi s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n GTGT, k\u1ebf to\u00e1n ha\u0323ch toa\u0301n nh\u01b0 \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p giao h\u00e0ng theo Phi\u1ebfu xu\u1ea5t kho, c\u1ea3 2 b\u00ean \u0111\u1ec1u kh\u00f4ng k\u00ea khai thu\u1ebf GTGT v\u00e0 thu\u1ebf TNDN<\/span>
\n Cu\u1ed1i k\u1ef3, b\u00ean nh\u1eadn \u0111\u1ea1i l\u00fd c\u0103n c\u1ee9 v\u00e0o s\u1ed1 h\u00e0ng b\u00e1n c\u00f2n t\u1ed3n, \u0111\u1ec3 l\u1eadp h\u00f3a \u0111\u01a1n tr\u1ea3 l\u1ea1i h\u00e0ng, ho\u1eb7c ti\u1ebfp t\u1ee5c theo d\u00f5i chuy\u1ec3n k\u1ef3 sau<\/span><\/p>\n

Xem th\u00eam: \u00a021 tr\u01b0\u1eddng h\u1ee3p x\u00e1c\u00a0\u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf GTGT<\/a><\/span><\/p>\n

\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0Doanh thu x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

K\u1ebf to\u00e1n Centax xin gi\u1edbi thi\u1ec7u Quy \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi b\u00e1n h\u00e0ng \u0111\u1ea1i l\u00fd \u0111\u00fang gi\u00e1 h\u01b0\u1edfng hoa h\u1ed3ng theo th\u00f4ng t\u01b0 ngh\u1ecb \u0111\u1ecbnh m\u1edbi nh\u1ea5t. M\u1eddi b\u1ea1n \u0111\u1ecdc c\u00f9ng theo d\u00f5i<\/p>\n","protected":false},"author":7,"featured_media":11599,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[934],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/7707"}],"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=7707"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/7707\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/11599"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=7707"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=7707"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}