{"id":8334,"date":"2015-08-12T11:44:37","date_gmt":"2015-08-12T11:44:37","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=8334"},"modified":"2016-05-06T10:40:25","modified_gmt":"2016-05-06T10:40:25","slug":"hach-toan-nghiep-vu-xuat-khau-uy-thac-hang-hoa","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=8334","title":{"rendered":"H\u1ea1ch to\u00e1n nghi\u1ec7p v\u1ee5 xu\u1ea5t kh\u1ea9u u\u1ef7 th\u00e1c h\u00e0ng h\u00f3a."},"content":{"rendered":"

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

K\u1ebf to\u00e1n Centax<\/a> xin chia s\u1ebb v\u1edbi b\u1ea1n \u0111\u1ecdc c\u00e1ch h\u1ea1ch to\u00e1n nghi\u1ec7p v\u1ee5 xu\u1ea5t kh\u1ea9u \u1ee7y th\u00e1c h\u00e0ng h\u00f3a t\u1ea1i b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y.<\/span><\/p>\n

1. Nh\u1eefng v\u1ea5n \u0111\u1ec1 chung v\u1ec1 xu\u1ea5t kh\u1ea9u u\u1ef7 th\u00e1c h\u00e0ng h\u00f3a.<\/strong><\/span><\/p>\n

Theo ch\u1ebf \u0111\u1ed9 hi\u1ec7n h\u00e0nh, b\u00ean u\u1ef7 th\u00e1c xu\u1ea5t kh\u1ea9u khi giao h\u00e0ng cho b\u00ean nh\u1eadn \u1ee7y th\u00e1c ph\u1ea3i l\u1eadp 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. Khi h\u00e0ng h\u00f3a \u0111\u00e3 th\u1ef1c xu\u1ea5t kh\u1ea9u c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a h\u1ea3i quan. C\u0103n c\u1ee9 v\u00e0o c\u00e1c ch\u1ee9ng t\u1eeb \u0111\u1ed1i chi\u1ebfu, x\u00e1c nh\u1eadn v\u1ec1 s\u1ed1 l\u01b0\u1ee3ng, gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a th\u1ef1c t\u1ebf xu\u1ea5t kh\u1ea9u c\u1ee7a c\u01a1 s\u1edf nh\u1eadn u\u1ef7 th\u00e1c xu\u1ea5t kh\u1ea9u, b\u00ean u\u1ef7 th\u00e1c xu\u1ea5t kh\u1ea9u l\u1eadp ho\u00e1 \u0111\u01a1n GTGT v\u1edbi thu\u1ebf su\u1ea5t 0% giao cho b\u00ean nh\u1eadn \u1ee7y th\u00e1c. B\u00ean nh\u1eadn u\u1ef7 th\u00e1c xu\u1ea5t kh\u1ea9u ph\u1ea3i su\u1ea5t ho\u00e1 \u0111\u01a1n GTGT v\u1edbi hoa h\u1ed3ng u\u1ef7 th\u00e1c xu\u1ea5t kh\u1ea9u v\u1edbi thu\u1ebf su\u1ea5t 10%. B\u00ean u\u1ef7 th\u00e1c \u0111\u01b0\u1ee3c ghi nh\u1eadn s\u1ed1 thu\u1ebf t\u00ednh tr\u00ean hoa h\u1ed3ng u\u1ef7 th\u00e1c v\u00e0o s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, c\u00f2n b\u00ean nh\u1eadn \u1ee7y th\u00e1c s\u1ebd ghi v\u00e0o s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u ra ph\u1ea3i n\u1ed9p. Gi\u00e1 t\u00ednh thu\u1ebf GTGT c\u1ee7a d\u1ecbch v\u1ee5 u\u1ef7 th\u00e1c l\u00e0 to\u00e0n b\u1ed9 ti\u1ec1n hoa h\u1ed3ng u\u1ef7 th\u00e1c v\u00e0 c\u00e1c kho\u1ea3n chi h\u1ed9 (n\u1ebfu c\u00f3 tr\u1eeb kho\u1ea3n n\u1ed9p thu\u1ebf h\u1ed9) ch\u01b0a c\u00f3 thu\u1ebf GTGT.C\u00e1c ch\u1ee9ng t\u1eeb chi h\u1ed9 n\u1ebfu c\u00f3 thu\u1ebf GTGT th\u00ec b\u00ean nh\u1eadn \u1ee7y th\u00e1c \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb \u1edf \u0111\u1ea7u v\u00e0o.Tr\u01b0\u1eddng h\u1ee3p c\u00e1c ch\u1ee9ng t\u1eeb chi h\u1ed9 c\u00f3 ghi r\u00f5 h\u1ecd t\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a b\u00ean u\u1ef7 th\u00e1c th\u00ec b\u00ean nh\u1eadn u\u1ef7 th\u00e1c kh\u00f4ng ph\u1ea3i t\u00ednh doanh thu c\u1ee7a m\u00ecnh. Trong tr\u01b0\u1eddng h\u1ee3p h\u1ee3p \u0111\u1ed3ng quy \u0111\u1ecbnh theo gi\u00e1 d\u1ecbch v\u1ee5 c\u00f3 thu\u1ebf GTGT th\u00ec ph\u1ea3i quy ng\u01b0\u1ee3c l\u1ea1i \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh gi\u00e1 ch\u01b0a c\u00f3 thu\u1ebf GTGT<\/span><\/p>\n

Theo quy \u0111\u1ecbnh, s\u1ed1 thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t v\u1ec1 h\u00e0ng xu\u1ea5t kh\u1ea9u do b\u00ean nh\u1eadn u\u1ef7 th\u00e1c ch\u1ecbu tr\u00e1ch nhi\u1ec7m thanh to\u00e1n cho ng\u00e2n s\u00e1ch. Khi th\u1ef1c hi\u1ec7n xong d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u b\u00ean nh\u1eadn u\u1ef7 th\u00e1c ph\u1ea3i chuy\u1ec3n cho b\u00ean u\u1ef7 th\u00e1c c\u00e1c ch\u1ee9ng t\u1eeb sau:<\/span><\/p>\n

– B\u1ea3n thanh l\u00fd h\u1ee3p \u0111\u1ed3ng<\/span><\/p>\n

– Ho\u00e1 \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i (Invoice) xu\u1ea5t cho n\u01b0\u1edbc ngo\u00e0i (1 b\u1ea3n sao)<\/span><\/p>\n

– T\u1edd khai h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u c\u00f3 x\u00e1c nh\u1eadn th\u1ef1c xu\u1ea5t v\u00e0 \u0111\u00f3ng d\u1ea5u c\u1ee7a c\u01a1 quan h\u1ea3i quan c\u1eeda kh\u1ea9u (1 b\u1ea3n sao)<\/span><\/p>\n

– Ho\u00e1 \u0111\u01a1n GTGT v\u1ec1 hoa h\u1ed3ng u\u1ef7 th\u00e1c.<\/span><\/p>\n

C\u00e1c b\u1ea3n sao ph\u1ea3i \u0111\u01b0\u1ee3c b\u00ean nh\u1eadn u\u1ef7 th\u00e1c sao v\u00e0 k\u00fd, \u0111\u00f3ng d\u1ea5u. Tr\u01b0\u1eddng h\u1ee3p b\u00ean nh\u1eadn \u1ee7y th\u00e1c c\u00f9ng l l\u00fac xu\u1ea5t kh\u1ea9u\u00a0 h\u00e0ng h\u00f3a u\u1ef7 th\u00e1c cho nhi\u1ec1u \u0111\u01a1n v\u1ecb, kh\u00f4ng c\u00f3 ho\u00e1 \u0111\u01a1n xu\u1ea5t kh\u1ea9u h\u00e0ng v\u00e0 t\u1edd khai h\u1ea3i quan ri\u00eang cho t\u1eebng \u0111\u01a1n v\u1ecb th\u00ec v\u1eabn g\u1eedi b\u1ea3n sao cho c\u00e1c \u0111\u01a1n v\u1ecb u\u1ef7 th\u00e1c nh\u01b0ng ph\u1ea3i k\u00e8m theo b\u1ea3ng k\u00ea chi ti\u1ebft h\u00e0ng ho\u00e1, s\u1ed1 l\u01b0\u1ee3ng, \u0111\u01a1n gi\u00e1 v\u00e0 doanh thu h\u00e0ng \u0111\u00e3 xu\u1ea5t cho t\u1eebng \u0111\u01a1n v\u1ecb.<\/span><\/p>\n

2. T\u1ea1i \u0111\u01a1n v\u1ecb u\u1ef7 th\u00e1c xu\u1ea5t kh\u1ea9u.<\/strong><\/span><\/h2>\n

\u0110\u01a1n v\u1ecb giao u\u1ef7 th\u00e1c xu\u1ea5t kh\u1ea9u l\u00e0 \u0111\u01a1n v\u1ecb c\u00f3 h\u00e0ng h\u00f3a nh\u01b0ng ch\u01b0a \u0111\u01b0\u1ee3c nh\u00e0 n\u01b0\u1edbc c\u1ea5p ph\u00e9p xu\u1ea5t kh\u1ea9u tr\u1ef1c ti\u1ebfp n\u00ean ph\u1ea3i nh\u1edd \u0111\u01a1n v\u1ecb xu\u1ea5t kh\u1ea9u tr\u1ef1c ti\u1ebfp xu\u1ea5t kh\u1ea9u h\u1ed9 v\u00e0 ph\u1ea3i tr\u1ea3 cho c\u00e1c \u0111\u01a1n v\u1ecb n\u00e0y m\u1ed9t kho\u1ea3n ti\u1ec1n hoa h\u1ed3ng xu\u1ea5t kh\u1ea9u\u00a0 u\u1ef7 th\u00e1c theo tho\u1ea3 thu\u1eadn.<\/span><\/p>\n

Tr\u00ecnh t\u1ef1 k\u1ebf to\u00e1n nghi\u1ec7p v\u1ee5 xu\u1ea5t kh\u1ea9u u\u1ef7 th\u00e1c:<\/span><\/p>\n

– Khi xu\u1ea5t kho h\u00e0ng h\u00f3a g\u1eedi \u0111i nh\u1edd xu\u1ea5t kh\u1ea9u h\u1ed9, k\u1ebf to\u00e1n ghi:<\/span><\/p>\n

N\u1ee3 TK 157 – h\u00e0ng h\u00f3a g\u1eedi \u0111i b\u00e1n.<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 156 – H\u00e0ng h\u00f3a<\/span><\/p>\n

– Chi ph\u00ed v\u1eadn chuy\u1ec3n li\u00ean quan \u0111\u1ebfn v\u1eadn chuy\u1ec3n h\u00e0ng xu\u1ea5t kh\u1ea9u u\u1ef7 th\u00e1c t\u1eeb kho c\u1ee7a doanh nghi\u1ec7p \u0111\u1ebfn c\u1ea3ng, ga, s\u00e2n bay, k\u1ebf to\u00e1n ghi:<\/span><\/p>\n

N\u1ee3 TK 641 – chi ph\u00ed b\u00e1n h\u00e0ng<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 111, 112…<\/span><\/p>\n

–\u00a0 Khi nh\u1eadn \u0111\u01b0\u1ee3c th\u00f4ng b\u00e1o h\u00e0ng xu\u1ea5t kh\u1ea9u \u0111\u00e3 ho\u00e0n th\u00e0nh th\u1ee7 t\u1ee5c h\u1ea3i quan, \u0111\u01b0\u1ee3c t\u00ednh l\u00e0 h\u00e0ng xu\u1ea5t kh\u1ea9u, k\u1ebf to\u00e1n ghi doanh thu b\u00e1n h\u00e0ng \u0111\u1ed3ng th\u1eddi v\u1edbi s\u1ed1 ti\u1ec1n ph\u1ea3i thu c\u1ee7a ng\u01b0\u1eddi nh\u1eadn xu\u1ea5t kh\u1ea9u u\u1ef7 th\u00e1c :<\/span><\/p>\n

N\u1ee3 TK 131 – ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng(chi ti\u1ebft t\u1eebng ng\u01b0\u1eddi nh\u1eadn u\u1ef7 th\u00e1c)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 511 – doanh thu b\u00e1n h\u00e0ng<\/span><\/p>\n

– \u0110\u1ed3ng th\u1eddi x\u00e1c \u0111inh tr\u1ecb gi\u00e1 v\u1ed1n h\u00e0ng \u0111\u00e3 xu\u1ea5t kh\u1ea9u, k\u1ebf to\u00e1n ghi:<\/span><\/p>\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

– Thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t ph\u1ea3i n\u1ed9p do b\u00ean nh\u1eadn \u1ee7y th\u00e1c xu\u1ea5t kh\u1ea9u n\u1ed9p h\u1ed9, k\u1ebf to\u00e1n ghi:<\/span><\/p>\n

N\u1ee3 TK 511 – doanh thu b\u00e1n h\u00e0ng<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 333 – thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p nh\u00e0 n\u01b0\u1edbc (3332 v\u00e0 3333)<\/span><\/p>\n

– Khi nh\u1eadn \u0111\u01b0\u1ee3c th\u00f4ng b\u00e1o v\u1ec1 s\u1ed1 thu\u1ebf XK, thu\u1ebf TT\u0110B do b\u00ean nh\u1eadn u\u1ef7 th\u00e1c \u0111\u00e3 n\u1ed9p h\u1ed9, k\u1ebf to\u00e1n ghi:<\/span><\/p>\n

N\u1ee3 TK 333 – Thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p NN (3332, 3333)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 338 – ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c (3388)(chi ti\u1ebft t\u1eebng \u0111\u01a1n v\u1ecb nh\u1eadn u\u1ef7 th\u00e1c)<\/span><\/p>\n

– Kho\u1ea3n ph\u00ed u\u1ef7 th\u00e1c xu\u1ea5t kh\u1ea9u (hoa h\u1ed3ng u\u1ef7 th\u00e1c, ph\u00ed kh\u00e1c ph\u1ea3i tr\u1ea3 cho \u0111\u01a1n v\u1ecb nh\u1eadn u\u1ef7 th\u00e1c, k\u1ebf to\u00e1n ghi:<\/span><\/p>\n

N\u1ee3 TK 641 – chi ph\u00ed b\u00e1n h\u00e0ng<\/span>
\nN\u1ee3 TK 133 -Thu\u1ebf\u00a0 GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 338 – ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c (3388)(chi ti\u1ebft t\u1eebng \u0111\u01a1n v\u1ecb nh\u1eadn u\u1ef7 th\u00e1c)<\/span><\/p>\n

– Khi thanh to\u00e1n c\u00e1c kho\u1ea3n v\u1edbi b\u00ean nh\u1eadn u\u1ef7 th\u00e1c, k\u1ebf to\u00e1n ghi:<\/span><\/p>\n

N\u1ee3 TK 338- ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c (3388)\u00a0(chi ti\u1ebft t\u1eebng \u0111\u01a1n v\u1ecb nh\u1eadn \u1ee7y th\u00e1c)<\/span>
\nN\u1ee3 TK 111, 112 (ghi s\u1ed1 ti\u1ec1n c\u00f2n \u0111\u01b0\u1ee3c nh\u1eadn).<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 131 – ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng( chi ti\u1ebft t\u1eebng \u0111\u01a1n v\u1ecb nh\u1eadn u\u1ef7 th\u00e1c)<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p nh\u1eadn ti\u1ec1n b\u1eb1ng ngo\u1ea1i t\u1ec7, ph\u1ea3i\u00a0 quy \u0111\u1ed5i theo t\u1ef7 gi\u00e1 th\u1ef1c t\u1ebf giao d\u1ecbch b\u00ecnh qu\u00e2n li\u00ean ng\u00e2n h\u00e0ng \u0111\u1ec3 ghi:<\/span><\/p>\n

3. T\u1ea1i \u0111\u01a1n v\u1ecb nh\u1eadn u\u1ef7 th\u00e1c xu\u1ea5t kh\u1ea9u.<\/strong><\/span><\/h2>\n

V\u00ec h\u00e0ng h\u00f3a kh\u00f4ng thu\u1ed9c quy\u1ec1n s\u1edf h\u1eefu c\u1ee7a b\u00ean nh\u1eadn \u1ee7y th\u00e1c xu\u1ea5t kh\u1ea9u n\u00ean n\u1ebfu h\u00e0ng h\u00f3a do b\u00ean giao xu\u1ea5t kh\u1ea9u chuy\u1ec3n \u0111\u1ebfn ho\u1eb7c b\u00ean giao xu\u1ea5t kh\u1ea9u nh\u1edd mua h\u00e0ng v\u00e0 xu\u1ea5t kh\u1ea9u h\u1ed9 th\u00ec s\u1ed1 h\u00e0ng n\u00e0y \u0111\u1ec1u \u0111\u01b0\u1ee3c ghi N\u1ee3 TK 003 – H\u00e0ng h\u00f3a nh\u1eadn b\u00e1n h\u1ed9, nh\u1eadn k\u00fd g\u1eedi.<\/span><\/p>\n

Sau khi h\u1ee3p \u0111\u1ed3ng giao nh\u1eadn xu\u1ea5t kh\u1ea9u u\u1ef7 th\u00e1c \u0111\u01b0\u1ee3c k\u00fd k\u1ebft, b\u00ean nh\u1eadn u\u1ef7 th\u00e1c ph\u1ea3i k\u00fd h\u1ee3p \u0111\u1ed3ng v\u1edbi c\u00e1c c\u00f4ng ty n\u01b0\u1edbc ngo\u00e0i \u0111\u1ec3 tho\u1ea3 thu\u1eadn ph\u01b0\u01a1ng th\u1ee9c v\u1eadn chuy\u1ec3n v\u00e0 ph\u01b0\u01a1ng th\u1ee9c thanh to\u00e1n c\u00f9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n kh\u00e1c.<\/span><\/p>\n

Khi nh\u1eadn \u0111\u01b0\u1ee3c c\u00e1c ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p v\u00e0 L\/C, k\u1ebf to\u00e1n ph\u1ea3i ki\u1ec3m tra k\u1ef9 t\u1ea5t c\u1ea3 c\u00e1c \u0111i\u1ec1u kho\u1ea3n c\u1ee7a h\u1ee3p \u0111\u1ed3ng v\u00e0 ti\u1ebfn h\u00e0nh xu\u1ea5t kh\u1ea9u h\u00e0ng g\u1eedi \u0111i.<\/span><\/p>\n

– Khi xu\u1ea5t kh\u1ea9u h\u00e0ng g\u1eedi \u0111i, k\u1ebf to\u00e1n ghi:<\/span><\/p>\n

C\u00f3 TK 003 – h\u00e0ng h\u00f3a nh\u1eadn b\u00e1n h\u1ed9, nh\u1eadn k\u00fd g\u1eedi.<\/span><\/p>\n

–\u00a0 Khi h\u00e0ng xu\u1ea5t kh\u1ea9u ho\u00e0n th\u00e0nh th\u1ee7 t\u1ee5c h\u1ea3i quan, \u0111\u01b0\u1ee3c t\u00ednh l\u00e0 h\u00e0ng xu\u1ea5t kh\u1ea9u, k\u1ebf to\u00e1n ghi:<\/span><\/p>\n

N\u1ee3 TK 131 – ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng.( chi ti\u1ebft cho t\u1eebng ng\u01b0\u1eddi nh\u1eadp kh\u1ea9u)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 331 – ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n(chi ti\u1ebft cho t\u1eebng \u0111\u01a1n v\u1ecb giao u\u1ef7 th\u00e1c)<\/span><\/p>\n

-Thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t ph\u1ea3i n\u1ed9p h\u1ed9 v\u00e0o ng\u00e2n s\u00e1ch, k\u1ebf to\u00e1n ghi:<\/span><\/p>\n

N\u1ee3 TK 331 – ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 338 – ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c (TK 3388)<\/span><\/p>\n

– S\u1ed1 ti\u1ec1n hoa h\u1ed3ng XK \u0111\u01b0\u1ee3c t\u00ednh doanh thu cho doanh nghi\u1ec7p nh\u1eadn \u1ee7y th\u00e1c, n\u1ebfu tr\u1eeb v\u00e0o s\u1ed1 ti\u1ec1n ph\u1ea3i tr\u1ea3, k\u1ebf to\u00e1n ghi v\u00e0o b\u00ean n\u1ee3 TK 331, n\u1ebfu ph\u1ea3i thu c\u1ee7a b\u00ean giao u\u1ef7 th\u00e1c, k\u1ebf to\u00e1n ghi v\u00e0o b\u00ean n\u1ee3 TK 131 n\u1ebfu thu ngay \u0111\u01b0\u1ee3c ti\u1ec1n k\u1ebf to\u00e1n ghi v\u00e0o TK 111, 112.<\/span><\/p>\n

N\u1ee3 TK 331 – ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n (n\u1ebfu tr\u1eeb v\u00e0o ti\u1ec1n h\u00e0ng)<\/span>
\nN\u1ee3 TK 131 – ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng (n\u1ebfu ph\u1ea3i thu)<\/span>
\nN\u1ee3 TK 111, 112 (n\u1ebfu thu ti\u1ec1n m\u1eb7t)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 511 (5113)- doanh thu b\u00e1n h\u00e0ng (ti\u1ec1n hoa h\u1ed3ng)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 3331 -thu\u1ebf GTGT ph\u1ea3i n\u1ed9p (s\u1ed1 ti\u1ec1n thu\u1ebf GTGT\u00a0 t\u00ednh tr\u00ean hoa h\u1ed3ng u\u1ef7 th\u00e1c).<\/span><\/p>\n

-C\u00e1c kho\u1ea3n chi h\u1ed9 cho b\u00ean giao u\u1ef7 th\u00e1c, k\u1ebf to\u00e1n ghi ph\u1ea3n \u00e1nh v\u00e0o TK 138 – ph\u1ea3i thu kh\u00e1c bao g\u1ed3m ph\u00ed ng\u00e2n h\u00e0ng, ph\u00ed gi\u00e1m \u0111\u1ecbnh h\u1ea3i quan, chi ph\u00ed v\u1eadn chuy\u1ec3n b\u1ed1c x\u1ebfp:<\/span><\/p>\n

N\u1ee3 TK 138 – ph\u1ea3i thu kh\u00e1c (1388)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 111, 112<\/span><\/p>\n

Khi thu ti\u1ec1n c\u1ee7a ng\u01b0\u1eddi nh\u1eadp kh\u1ea9u<\/span><\/p>\n

N\u1ee3 TK 112 – ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 131 – ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng (chi ti\u1ebft t\u1eebng ng\u01b0\u1eddi nh\u1eadp kh\u1ea9u)<\/span><\/p>\n

– Khi thanh to\u00e1n v\u1edbi b\u00ean giao xu\u1ea5t kh\u1ea9u, k\u1ebf to\u00e1n ghi:<\/span><\/p>\n

N\u1ee3 TK 331 – ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 131 – ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng (n\u1ebfu c\u00f3)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 138 – ph\u1ea3i thu kh\u00e1c<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 111, 112 – chi b\u1eb1ng ti\u1ec1n<\/span><\/p>\n

Khi ph\u00e1t sinh c\u00e1c nghi\u1ec7p v\u1ee5 b\u1eb1ng ngo\u1ea1i t\u1ec7 k\u1ebf to\u00e1n ghi s\u1ed5 theo t\u1ef7 gi\u00e1 th\u1ef1c t\u1ebf mua b\u00e1n b\u00ecnh qu\u00e2n tr\u00ean th\u1ecb tr\u01b0\u1eddng li\u00ean ng\u00e2n h\u00e0ng t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh nghi\u1ec7p v\u1ee5, kho\u1ea3n ch\u00eanh l\u1ec7ch gi\u1eefa t\u1ef7 gi\u00e1 ghi s\u1ed5 v\u00e0 t\u1ef7 gi\u00e1 ph\u00e1t sinh \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh v\u00e0o TK 515 – doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh ho\u1eb7c 635 – chi ph\u00ed t\u00e0i ch\u00ednh.<\/span><\/p>\n

M\u1eddi c\u00e1c b\u1ea1n xem b\u00e0i vi\u1ebft<\/span><\/p>\n

Quy \u0111\u1ecbnh t\u1eeb n\u0103m 2015: \u00c1p d\u1ee5ng t\u1ef7 gi\u00e1 c\u1ee7a m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3<\/a><\/span><\/p>\n

C\u00e1ch h\u1ea1ch to\u00e1n ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i \u2013 T\u00e0i kho\u1ea3n 413<\/a><\/span><\/p>\n

Xu\u1ea5t nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a u\u1ef7 th\u00e1c<\/a><\/span><\/p>\n

H\u1ea1ch to\u00e1n nghi\u1ec7p v\u1ee5 nh\u1eadp kh\u1ea9u u\u1ef7 th\u00e1c h\u00e0ng h\u00f3a.<\/a><\/span><\/p>\n

\u00a0<\/strong><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

H\u1ea1ch to\u00e1n nghi\u1ec7p v\u1ee5 xu\u1ea5t kh\u1ea9u u\u1ef7 th\u00e1c h\u00e0ng h\u00f3a. K\u1ebf to\u00e1n centax lu\u00f4n c\u1eadp nh\u1eadt nh\u1eefng quy \u0111\u1ecbnh v\u00e0 th\u00f4ng t\u01b0 m\u1edbi nh\u1ea5t cho b\u1ea1n \u0111\u1ecdc<\/p>\n","protected":false},"author":7,"featured_media":8869,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[1010],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/8334"}],"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=8334"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/8334\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/8869"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=8334"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=8334"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}