{"id":3349,"date":"2022-02-22T08:49:21","date_gmt":"2022-02-22T01:49:21","guid":{"rendered":"http:\/\/htttdn.com\/?post_type=ht_kb&#038;p=3349"},"modified":"2022-02-25T08:49:35","modified_gmt":"2022-02-25T01:49:35","slug":"quy-trinh-lam-so-sach-ke-toan-doanh-nghiep-thuong-mai-va-dich-vu-cho-ke-toan-moi","status":"publish","type":"ht_kb","link":"https:\/\/htttdn.com\/index.php\/tin-tuc\/quy-trinh-lam-so-sach-ke-toan-doanh-nghiep-thuong-mai-va-dich-vu-cho-ke-toan-moi\/","title":{"rendered":"Quy tr\u00ecnh l\u00e0m s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n doanh nghi\u1ec7p th\u01b0\u01a1ng m\u1ea1i v\u00e0 d\u1ecbch v\u1ee5 cho k\u1ebf to\u00e1n m\u1edbi"},"content":{"rendered":"<p style=\"text-align: right;\">\n\t<em>Ngu\u1ed3n: B&ugrave;i Th&uacute;y H&agrave;, Facebook<\/em>\n<\/p>\n<p style=\"text-align: justify;\">\n\tL&agrave; m\u1ed9t nh&acirc;n vi&ecirc;n m\u1edbi v&agrave;o ngh\u1ec1 c&aacute;c b\u1ea1n s\u1ebd c&ograve;n b\u1ee1 ng\u1ee1 khi b\u1eaft tay v&agrave;o 1 c&ocirc;ng vi\u1ec7c k\u1ebf to&aacute;n c\u1ea7n l&agrave;m l&agrave; gi\u0300; Sau \u0111&acirc;y l&agrave; h\u01b0\u01a1\u0301ng d&acirc;\u0303n c&aacute;c b\u1ea1n quy tr&igrave;nh c&ocirc;ng vi\u1ec7c c\u1ee7a k\u1ebf to&aacute;n, cu\u0323 th&ecirc;\u0309 nh\u01b0 sau:\n<\/p>\n<h2 style=\"text-align: justify;\">\n\tT\u1eadp h\u1ee3p ch\u1ee9ng t\u1eeb<br \/>\n<\/h2>\n<h3 style=\"text-align: justify;\">\n\t1. H&oacute;a \u0111\u01a1n \u0111\u1ea7u v&agrave;o<br \/>\n<\/h3>\n<p style=\"text-align: justify;\">\n\tPh\u1ea3i tu&acirc;n thu 3 nguy&ecirc;n t\u1eafc: h\u1ee3p ph&aacute;p, h\u1ee3p l&yacute; v&agrave; h\u1ee3p l\u1ec7\n<\/p>\n<p style=\"text-align: justify;\">\n\t<strong>a. H&oacute;a \u0111\u01a1n ch\u1ee9ng t\u1eeb h\u1ee3p ph&aacute;p l&agrave;:<\/strong>\n<\/p>\n<ul>\n<li style=\"text-align: justify;\">\n\t\tH&oacute;a \u0111\u01a1n do B\u1ed9 t&agrave;i ch&iacute;nh (T\u1ed5ng c\u1ee5c thu\u1ebf) ph&aacute;t h&agrave;nh v&agrave; \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf cung c\u1ea5p cho c&aacute;c c\u01a1 s\u1edf kinh doanh.\n\t<\/li>\n<li style=\"text-align: justify;\">\n\t\tH&oacute;a \u0111\u01a1n do c&aacute;c c\u01a1 s\u1edf kinh doanh t\u1ef1 in theo m\u1eabu quy \u0111\u1ecbnh v&agrave; \u0111&atilde; \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf ch\u1ea5p nh\u1eadn cho s\u1eed d\u1ee5ng.\n\t<\/li>\n<li style=\"text-align: justify;\">\n\t\tH&oacute;a \u0111\u01a1n \u0111&atilde; \u0111\u01b0\u1ee3c doanh nghi&ecirc;\u0323p l&agrave;m th\u1ee7 t\u1ee5c th&ocirc;ng b&aacute;o ph&aacute;t h&agrave;nh h&oacute;a \u0111\u01a1n.\n\t<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">\n\tM\u1ed9t s\u1ed1 r\u1ee7i ro v\u1ec1 h&oacute;a \u0111\u01a1n \u0111\u1ea7u v&agrave;o khi l\u1ea5y: Doanh nghi\u1ec7p c&oacute; giao d\u1ecbch mua b&aacute;n ha\u0300ng ho\u0301a di\u0323ch vu\u0323 l&agrave; c&oacute; th\u1eadt, h&oacute;a \u0111\u01a1n t&agrave;i ch&iacute;nh \u0111\u1ea7y \u0111\u1ee7, thanh to&aacute;n qua ng&acirc;n h&agrave;ng (&gt;=20tri&ecirc;\u0323u); Nh\u01b0ng Doanh nghi&ecirc;\u0323p cung c\u1ea5p h&agrave;ng h&oacute;a, d\u1ecbch v\u1ee5 nh\u01b0ng h&agrave;ng h&oacute;a d\u1ecbch v\u1ee5 n&agrave;y kh&ocirc;ng n\u1eb1m trong ph\u1ea1m vi ho\u1ea1t \u0111\u1ed9ng \u0111\u0103ng k&yacute; kinh doanh c\u1ee7a doanh nghi\u1ec7p \u0111&oacute;.\n<\/p>\n<p style=\"text-align: justify;\">\n\t<em><u>V&iacute; d\u1ee5 1<\/u><\/em>: Doanh nghi&ecirc;\u0323p A k&yacute; h\u1ee3p \u0111\u1ed3ng v\u1edbi Doanh nghi&ecirc;\u0323p B v\u1ec1 vi\u1ec7c cung c\u1ea5p d\u1ecbch v\u1ee5 k\u1ebf to&aacute;n. Nh\u01b0ng trong Gi\u1ea5y ph&eacute;p \u0110KKD c\u1ee7a Doanh nghi&ecirc;\u0323p A l\u1ea1i kh&ocirc;ng \u0111\u0103ng k&yacute; kinh doanh m\u1ea3ng ho\u1ea1t \u0111\u1ed9ng n&agrave;y. Do v\u1eady h&oacute;a \u0111\u01a1n m&agrave; b&ecirc;n A xu\u1ea5t cho b&ecirc;n B l&agrave; b\u1ea5t h\u1ee3p ph&aacute;p.\n<\/p>\n<p style=\"text-align: justify;\">\n\t<strong>b. H&oacute;a \u0111\u01a1n h\u1ee3p l\u1ec7 l&agrave;:<\/strong>\n<\/p>\n<p style=\"text-align: justify;\">\n\tH&oacute;a \u0111\u01a1n h\u1ee3p l\u1ec7 \u0111\u01b0\u1ee3c hi\u1ec3u l&agrave; s\u1ef1 ph&ugrave; h\u1ee3p v\u1edbi c&aacute;c th&ocirc;ng l\u1ec7. Ho\u0301a \u0111\u01a1n ph\u1ea3i \u0111\u1ea3m b\u1ea3o \u0111\u1ea7y \u0111\u1ee7 n\u1ed9i dung c&aacute;c ch\u1ec9 ti&ecirc;u v&agrave; y&ecirc;u c\u1ea7u ghi tr&ecirc;n h&oacute;a \u0111\u01a1n nh\u01b0:\n<\/p>\n<ul>\n<li style=\"text-align: justify;\">\n\t\tGhi r&otilde; ng&agrave;y th&aacute;ng n\u0103m l\u1eadp h&oacute;a \u0111\u01a1n, h\u1ecd t&ecirc;n ng\u01b0\u1eddi mua, b&aacute;n, \u0111\u1ecba ch\u1ec9 C&ocirc;ng ty mua, b&aacute;n, m&atilde; s\u1ed1 thu\u1ebf, h&igrave;nh th\u1ee9c thanh to&aacute;n (Ti\u1ec1n m\u1eb7t ho\u1eb7c chuy\u1ec3n kho\u1ea3n), s\u1ed1 t&agrave;i kho\u1ea3n (N\u1ebfu c&oacute;);\n\t<\/li>\n<li style=\"text-align: justify;\">\n\t\tGhi r&otilde; s\u1ed1 th\u1ee9 t\u1ef1, t&ecirc;n h&agrave;ng h&oacute;a d\u1ecbch v\u1ee5, \u0111\u01a1n v\u1ecb t&iacute;nh, s\u1ed1 l\u01b0\u1ee3ng, \u0111\u01a1n gi&aacute;, th&agrave;nh ti\u1ec1n, thu\u1ebf su\u1ea5t, ti\u1ec1n thu\u1ebf GTGT (N\u1ebfu c&oacute;), t\u1ed5ng s\u1ed1 ti\u1ec1n thanh to&aacute;n; s\u1ed1 ti\u1ec1n b\u1eb1ng ch\u1eef;\n\t<\/li>\n<li style=\"text-align: justify;\">\n\t\tPh\u1ea3i c&oacute; ch\u1eef k&yacute; ng\u01b0\u1eddi mua, ng\u01b0\u1eddi b&aacute;n, ch\u1eef k&yacute; c\u1ee7a Gi&aacute;m \u0111\u1ed1c, n\u1ebfu kh&ocirc;ng c&oacute; ch\u1eef k&yacute; c\u1ee7a Ga\u0301m \u0111&ocirc;\u0301c th&igrave; ph\u1ea3i c&oacute; gi\u1ea5y \u1ee7y quy\u1ec1n v&agrave; \u0111&oacute;ng d\u1ea5u treo v&agrave;o b&ecirc;n tr&ecirc;n g&oacute;c tr&aacute;i h&oacute;a \u0111\u01a1n, ng\u01b0\u1eddi \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n k&yacute; v&agrave;o \u0111&acirc;y.\n\t<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">\n\tHo\u0301a \u0111\u01a1n \u0111\u01b0\u1ee3c l\u1eadp theo \u0111&uacute;ng c&aacute;c Nguy&ecirc;n t\u1eafc l\u1eadp h&oacute;a \u0111\u01a1n GTGT theo Th&ocirc;ng t\u01b0 s\u1ed1 39\/2014\/TT-BTC ng&agrave;y 31\/3\/2014 (c&oacute; hi\u1ec7u l\u1ef1 t\u1eeb ng&agrave;y 1\/6\/2014).\n<\/p>\n<p style=\"text-align: justify;\">\n\tM\u1ed9t s\u1ed1 l\u01b0u &yacute; v\u1ec1 h&oacute;a \u0111\u01a1n v\u1ec1 t&iacute;nh h\u1ee3p l\u1ec7 c\u1ea7n \u0111&aacute;p \u1ee9ng 1 s\u1ed1 y&ecirc;u c\u1ea7u sau: Kh&ocirc;ng v\u01b0\u1ee3t m\u1ee9c kh\u1ed1ng ch\u1ebf (Nh\u01b0 chi phi\u0301 qu\u1ea3ng c&aacute;o, ti\u1ebfp th\u1ecb, khuy\u1ebfn ma\u0323i, chi\u1ebft kh\u1ea5u thanh to&aacute;n, ..).\n<\/p>\n<p style=\"text-align: justify;\">\n\tTi\u1ec1n \u0103n tr\u01b0a c\u1ee7a m\u1ed7i ng\u01b0\u1eddi lao \u0111\u1ed9ng: 730.000\u0111\/ng\u01b0\u01a1\u0300i\/th&aacute;ng.\n<\/p>\n<p style=\"text-align: justify;\">\n\tChi trang ph\u1ee5c: 5.000.000\u0111\/ng\u01b0\u1eddi\/n\u0103m\n<\/p>\n<p style=\"text-align: justify;\">\n\tChi ph&iacute; mua xe &ocirc; t&ocirc; d\u01b0\u1edbi 9 ch\u1ed7 ng\u1ed3i\n<\/p>\n<p style=\"text-align: justify;\">\n\t<img loading=\"lazy\" alt=\"\" class=\"alignnone size-full wp-image-2355\" height=\"694\" src=\"http:\/\/htttdn.com\/wp-content\/uploads\/2021\/07\/business-woman-working-teamwork-process.jpg\" width=\"1200\" srcset=\"https:\/\/htttdn.com\/wp-content\/uploads\/2021\/07\/business-woman-working-teamwork-process.jpg 1200w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/07\/business-woman-working-teamwork-process-300x174.jpg 300w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/07\/business-woman-working-teamwork-process-1024x592.jpg 1024w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/07\/business-woman-working-teamwork-process-768x444.jpg 768w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/07\/business-woman-working-teamwork-process-50x29.jpg 50w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/07\/business-woman-working-teamwork-process-60x35.jpg 60w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/07\/business-woman-working-teamwork-process-100x58.jpg 100w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/>\n<\/p>\n<p style=\"text-align: justify;\">\n\t<strong>c. H&oacute;a \u0111\u01a1n h\u1ee3p l&yacute; l&agrave;:<\/strong>\n<\/p>\n<p style=\"text-align: justify;\">\n\tKhi n&oacute;i \u0111\u1ebfn ho\u0301a \u0111\u01a1n h\u1ee3p l&yacute; l&agrave; n&oacute;i \u0111\u1ebfn chi ph&iacute; h\u1ee3p l&yacute;. Chi ph&iacute; c&oacute; ho\u0301a \u0111\u01a1n h\u1ee3p ph&aacute;p, h\u1ee3p l\u1ec7 v\u1eabn ch\u01b0a \u0111\u1ee7, n&oacute; c&ograve;n ph\u1ea3i h\u1ee3p l&yacute;: N\u1ed9i dung tr&ecirc;n h&oacute;a \u0111\u01a1n ph\u1ea3i \u0111&uacute;ng &#8211; ph&ugrave; h\u1ee3p v\u1edbi n\u1ed9i dung kinh doanh v&agrave; c&oacute; li&ecirc;n quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh trong ph\u1ea1m vi \u0111\u01b0\u1ee3c c\u1ea5p ph&eacute;p tr&ecirc;n Gi&acirc;\u0301y phe\u0301p \u0110KKD c\u1ee7a Doanh nghi&ecirc;\u0323p.\n<\/p>\n<p style=\"text-align: justify;\">\n\t<u><em>V&iacute; d\u1ee5 2<\/em><\/u>: H&oacute;a \u0111\u01a1n chi ph&iacute; \u0103n u\u1ed1ng ti\u1ebfp kh&aacute;ch l&agrave; h&oacute;a \u0111\u01a1n h\u1ee3p ph&aacute;p nh\u01b0ng h&oacute;a \u0111\u01a1n \u1ea5y khi l\u1ea5y v\u1ec1 ph\u1ea3i xem c&oacute; li&ecirc;n quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh hay kh&ocirc;ng? Ho\u1eb7c h&oacute;a \u0111\u01a1n nhi&ecirc;n li\u1ec7u l\u1ea5y v\u1ec1 qu&aacute; nhi\u1ec1u trong khi doanh nghi&ecirc;\u0323p kh&ocirc;ng c&oacute; &nbsp;ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i.\n<\/p>\n<h3 style=\"text-align: justify;\">\n\t2. Ch\u1ee9ng t\u1eeb ng&acirc;n h&agrave;ng<br \/>\n<\/h3>\n<p style=\"text-align: justify;\">\n\tGi\u1ea5y b&aacute;o n\u1ee3: U\u0309y nhi\u1ec7m chi, s&eacute;c\n<\/p>\n<p style=\"text-align: justify;\">\n\tGi\u1ea5y b&aacute;o c&oacute;: gi\u1ea5y b&aacute;o c&oacute; n\u1ed9p ti\u1ec1n v&agrave;o ta\u0300i khoa\u0309n.\n<\/p>\n<p style=\"text-align: justify;\">\n\tPhi\u1ebfu h\u1ea1ch to&aacute;n ng&acirc;n h&agrave;ng:\n<\/p>\n<ul>\n<li style=\"text-align: justify;\">\n\t\tS\u1ed5 ph\u1ee5 ng&acirc;n h&agrave;ng.\n\t<\/li>\n<li style=\"text-align: justify;\">\n\t\tSao k&ecirc; ng&acirc;n h&agrave;ng.\n\t<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">\n\tC&aacute;c ch\u1ee9ng t\u1eeb ng&acirc;n h&agrave;ng th\u01b0\u1eddng ph&aacute;t sinh trong c&aacute;c kho\u1ea3n giao d\u1ecbch mua b&aacute;n ho\u1eb7c c&aacute;c giao d\u1ecbch kh&aacute;c li&ecirc;n quan qua ng&acirc;n h&agrave;ng c\u1ee7a doanh nghi&ecirc;\u0323p.\n<\/p>\n<h3 style=\"text-align: justify;\">\n\t3. C&aacute;c ch\u1ee9ng t\u1eeb n\u1ed9p ti\u1ec1n v&agrave;o ng&acirc;n s&aacute;ch nh&agrave; n\u01b0\u1edbc<br \/>\n<\/h3>\n<p style=\"text-align: justify;\">\n\tL&agrave; s\u1ed1 ti\u1ec1n doanh nghi&ecirc;\u0323p ph\u1ea3i n\u1ed9p nh\u01b0:\n<\/p>\n<ul>\n<li style=\"text-align: justify;\">\n\t\tThu\u1ebf TNDN (khi ph&aacute;t sinh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p trong qu&yacute;, ho\u0103\u0323c quy\u1ebft to&aacute;n cu\u1ed1i n\u0103m).\n\t<\/li>\n<li style=\"text-align: justify;\">\n\t\tThu\u1ebf GTGT (khi ph&aacute;t sinh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p).\n\t<\/li>\n<li style=\"text-align: justify;\">\n\t\tThu\u1ebf TNCN (Khi ph&aacute;t sinh thu\u1ebf ph\u1ea3i n\u1ed9p).\n\t<\/li>\n<li style=\"text-align: justify;\">\n\t\tC&aacute;c lo\u1ea1i thu\u1ebf, ph&iacute; li&ecirc;n quan.\n\t<\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\">\n\tH\u1ea1ch to&aacute;n, \u0111\u1ecbnh kho\u1ea3n<br \/>\n<\/h2>\n<p style=\"text-align: justify;\">\n\tL&agrave; \u0111\u1ecbnh kho\u1ea3n c&aacute;c ch\u1ee9ng t\u1eeb ph&aacute;t sinh: H&oacute;a \u0111\u01a1n, Ng&acirc;n h&agrave;ng, B\u1ea3ng k&ecirc;, gi\u1ea5y n\u1ed9p ti\u1ec1n v&agrave;o ng&acirc;n s&aacute;ch nh&agrave; n\u01b0\u1edbc.\n<\/p>\n<p style=\"text-align: justify;\">\n\tL\u01b0u &yacute; khi ph\u1ea3n &aacute;nh v\u1edbi ch\u1ee9ng t\u1eeb h&oacute;a \u0111\u01a1n \u0111\u1ea7u v&agrave;o: Ph&acirc;n bi\u1ec7t c&aacute;c h&oacute;a \u0111\u01a1n \u0111\u1ea7u v&agrave;o nh\u1eadp kho xu\u1ea5t b&aacute;n: \u0111\u01b0\u1ee3c g\u1ecdi l&agrave; h&oacute;a \u0111\u01a1n mua: nguy&ecirc;n v&acirc;\u0323t li&ecirc;\u0323u, h&agrave;ng h&oacute;a, &hellip; v&agrave; c&aacute;c h&oacute;a \u0111\u01a1n mua v\u1ec1, m\u1eb7t h&agrave;ng ph\u1ee5c v\u1ee5 cho vi\u1ec7c SXKD c\u1ee7a Doanh nghi&ecirc;\u0323p.\n<\/p>\n<h2 style=\"text-align: justify;\">\n\tT\u1eadp h\u1ee3p chi ph&iacute;<br \/>\n<\/h2>\n<p style=\"text-align: justify;\">\n\tL&agrave; m\u1ed9t trong nh\u1eefng y\u1ebfu t\u1ed1 quan tr\u1ecdng trong vi\u1ec7c x&aacute;c \u0111\u1ecbnh chi ph&iacute; c\u1ee7a doanh nghi&ecirc;\u0323p:\n<\/p>\n<ul>\n<li style=\"text-align: justify;\">\n\t\tChi ph&iacute; ti\u1ec1n l\u01b0\u01a1ng: c\u0103n c\u1ee9 v&agrave;o Th&ocirc;ng t\u01b0 03\/2015\/TT-BL\u0110TBXH cu\u0309a B&ocirc;\u0323 BL\u0110TBXH.\n\t<\/li>\n<li style=\"text-align: justify;\">\n\t\tChi ph&iacute; kh\u1ea5u hao TSC\u0110: C\u0103n c\u1ee9 Th&ocirc;ng t\u01b0 45\/2015\/TT- BTC.\n\t<\/li>\n<li style=\"text-align: justify;\">\n\t\tChi ph&iacute; tr\u1ea3 tr\u01b0\u1edbc.\n\t<\/li>\n<li style=\"text-align: justify;\">\n\t\tChi ph&iacute; gi&aacute; v\u1ed1n: Doanh nghi&ecirc;\u0323p &aacute;p d\u1ee5ng t&iacute;nh gi&aacute; v\u1ed1n h&agrave;ng xu\u1ea5t b&aacute;n theo PP b&igrave;nh qu&acirc;n cu\u1ed1i k\u1ef3.\n\t<\/li>\n<li style=\"text-align: justify;\">\n\t\tC&aacute;c chi ph&iacute; kh&aacute;c li&ecirc;n quan.\n\t<\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\">\n\tB&uacute;t to&aacute;n k\u1ebft chuy\u1ec3n v&agrave; xa\u0301c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh<br \/>\n<\/h2>\n<h3 style=\"text-align: justify;\">\n\t1. K\u1ebft chuy\u1ec3n c&aacute;c kho\u1ea3n doanh thu<br \/>\n<\/h3>\n<p style=\"text-align: justify;\">\n\tK\u1ebft chuy\u1ec3n doanh thu b&aacute;n h&agrave;ng h&oacute;a:\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\tN\u1ee3 TK 511 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;<br \/>\n\t&nbsp; &nbsp; &nbsp; C&oacute; TK 911\n<\/p>\n<p style=\"text-align: justify;\">\n\tK\u1ebft chuy\u1ec3n doanh thu ho\u1ea1t \u0111\u1ed9ng t&agrave;i ch&iacute;nh:\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\tN\u1ee3 TK 515 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;<br \/>\n\t&nbsp; &nbsp; &nbsp; C&oacute; TK 911\n<\/p>\n<p style=\"text-align: justify;\">\n\tK\u1ebft chuy\u1ec3n thu nh\u1eadp kh&aacute;c:\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\tN\u1ee3 TK 711 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;<br \/>\n\t&nbsp; &nbsp; &nbsp; C&oacute; TK 911\n<\/p>\n<h3 style=\"text-align: justify;\">\n\t2. K\u1ebft chuy\u1ec3n c&aacute;c kho\u1ea3n chi ph&iacute;<br \/>\n<\/h3>\n<p style=\"text-align: justify;\">\n\tK\u1ebft chuy\u1ec3n chi ph&iacute; gi&aacute; v\u1ed1n:\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\tN\u1ee3 TK 911 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;<br \/>\n\t&nbsp; &nbsp; &nbsp; C&oacute; TK 632\n<\/p>\n<p style=\"text-align: justify;\">\n\tK\u1ebft chuy\u1ec3n chi ph&iacute; t&agrave;i ch&iacute;nh:\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\tN\u1ee3 TK 911 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;&nbsp;<br \/>\n\t&nbsp; &nbsp; &nbsp; C&oacute; TK 635\n<\/p>\n<p style=\"text-align: justify;\">\n\tK\u1ebft chuy\u1ec3n chi ph&iacute; b&aacute;n h&agrave;ng:\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\tN\u1ee3 TK 911 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;<br \/>\n\t&nbsp; &nbsp; &nbsp; C&oacute; TK 641\n<\/p>\n<p style=\"text-align: justify;\">\n\tK\u1ebft chuy\u1ec3n chi ph&iacute; qu\u1ea3n l&yacute;:\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\tN\u1ee3 TK 911 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;&nbsp;\n<\/p>\n<p style=\"text-align: justify; margin-left: 80px;\">\n\tC&oacute; TK 642\n<\/p>\n<p style=\"text-align: justify;\">\n\tK\u1ebft chuy\u1ec3n chi ph&iacute; kh&aacute;c:\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\tN\u1ee3 TK 911 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;<br \/>\n\t&nbsp; &nbsp; &nbsp; C&oacute; TK 811\n<\/p>\n<p style=\"text-align: justify;\">\n\tK\u1ebft chuy\u1ec3n chi ph&iacute; thu\u1ebf TNDN:\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\tN\u1ee3 TK 911 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;<br \/>\n\t&nbsp; &nbsp; &nbsp; C&oacute; TK 821\n<\/p>\n<h3 style=\"text-align: justify;\">\n\t3. X&aacute;c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh<br \/>\n<\/h3>\n<p style=\"text-align: justify;\">\n\tDoanh nghi\u1ec7p l&atilde;i:\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\tN\u1ee3 TK 911 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;&nbsp;<br \/>\n\t&nbsp; &nbsp; &nbsp; C&oacute; TK 4212\n<\/p>\n<p style=\"text-align: justify;\">\n\tDoanh nghi\u1ec7p l\u1ed7:\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\tN\u1ee3 TK 4212 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;<br \/>\n\t&nbsp; &nbsp; &nbsp; C&oacute; TK 911\n<\/p>\n<h3 style=\"text-align: justify;\">\n\t4. K\u1ebft chuy\u1ec3n thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb&nbsp;<br \/>\n<\/h3>\n<p style=\"text-align: justify;\">\n\t(\u0110\u1ed1i v\u1edbi doanh nghi&ecirc;\u0323p &aacute;p d\u1ee5ng PP kh\u1ea5u tr\u1eeb)\n<\/p>\n<p style=\"text-align: justify;\">\n\tNguy&ecirc;n t\u1eafc trong \u0111\u1ecbnh kho\u1ea3n k\u1ebft chuy\u1ec3n thu\u1ebf lu&ocirc;n l&agrave;m gi\u1ea3m 2 lo\u1ea1i thu\u1ebf l&agrave;:\n<\/p>\n<ul>\n<li style=\"text-align: justify;\">\n\t\tThu\u1ebf GTGT \u0111\u1ea7u v&agrave;o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb\n\t<\/li>\n<li style=\"text-align: justify;\">\n\t\tThu\u1ebf GTGT \u0111&acirc;\u0300u ra ph\u1ea3i n\u1ed9p\n\t<\/li>\n<\/ul>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\tN\u1ee3 TK 3331 &nbsp; &nbsp;(Gia\u0301 tr\u1ecb k\u1ebft chuy\u1ec3n trong b&agrave;i l&agrave; s\u1ed1 thu\u1ebf ph&aacute;t sinh nh\u1ecf)&nbsp;<br \/>\n\t&nbsp; &nbsp; &nbsp; C&oacute; TK 133\n<\/p>\n<ul>\n<li style=\"text-align: justify;\">\n\t\tC&ocirc;ng th\u1ee9c t&iacute;nh s\u1ed1 ph&aacute;t sinh c\u1ee7a 133: Sumif n\u1ee3 133 &#8211; Sumif c&oacute; 133\n\t<\/li>\n<li style=\"text-align: justify;\">\n\t\tC&ocirc;ng th\u1ee9c t&iacute;nh s\u1ed1 ph&aacute;t sinh c\u1ee7a 3331: Sumif c&oacute; 3331 &#8211; Sumif n\u1ee3 3331\n\t<\/li>\n<li style=\"text-align: justify;\">\n\t\tT&igrave;m s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3 133:\n\t<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">\n\tNguy&ecirc;n t\u1eafc t&igrave;m gi&aacute; tr\u1ecb nh\u1ecf k\u1ebft chuy\u1ec3n theo c&ocirc;ng th\u1ee9c sau:\n<\/p>\n<p style=\"text-align: justify;\">\n\t\u0110\u1ea7u k\u1ef3 133 + Pha\u0301t sinh (PS) trong k\u1ef3 133 so s&aacute;nh v\u1edbi PS trong k\u1ef3 3331\n<\/p>\n<p style=\"text-align: justify;\">\n\tN\u1ebfu \u0110\u1ea7u k\u1ef3 133 + PS trong k\u1ef3 133 &gt; PS trong k\u1ef3 3331 =&gt; s\u1ed1 k\u1ebft chuy\u1ec3n theo 3331\n<\/p>\n<p style=\"text-align: justify;\">\n\tN\u1ebfu \u0110\u1ea7u k\u1ef3 133 + PS trong k\u1ef3 133 &lt; PS trong k\u1ef3 3331 =&gt; s\u1ed1 k\u1ebft chuy\u1ec3n theo 133\n<\/p>\n<p style=\"text-align: justify;\">\n\t<em><u>V&iacute; d\u1ee5:<\/u><\/em>\n<\/p>\n<p style=\"text-align: justify;\">\n\tDoanh nghi\u1ec7p \u0110\u1ee9c H&agrave; &aacute;p d\u1ee5ng k&ecirc; khai thu\u1ebf theo PP kh\u1ea5u tr\u1eeb, trong qu&yacute; 1\/2015 c&oacute; s\u1ed1 li\u1ec7u sau: \u0111\u1ea7u k\u1ef3 133 c&ograve;n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb l&agrave; 12.000.000 \u0111&ocirc;\u0300ng, trong k\u1ef3 ph&aacute;t sinh c\u1ee7a 133 l&agrave; 20.000.000 \u0111&ocirc;\u0300ng, ph&aacute;t sinh trong k\u1ef3 3331 l&agrave; 25.000.000 \u0111&ocirc;\u0300ng.<br \/>\n\tTheo c&ocirc;ng th\u1ee9c k\u1ebft chuy\u1ec3n thu\u1ebf, s\u1ed1 k\u1ebft chuy\u1ec3n trong b&agrave;i l&agrave;:\n<\/p>\n<p style=\"text-align: justify;\">\n\t12.000.000 + 20.000.000 &gt; 25.000.000\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\tN\u1ee3 TK 3331 &nbsp; &nbsp; &nbsp; &nbsp;25.000.000 \u0111&ocirc;\u0300ng<br \/>\n\t&nbsp; &nbsp; &nbsp; C&oacute; TK 133\n<\/p>\n<h2 style=\"text-align: justify;\">\n\tL&ecirc;n c&acirc;n \u0111\u1ed1i t&agrave;i kho\u1ea3n<br \/>\n\t&nbsp;<br \/>\n<\/h2>\n","protected":false},"excerpt":{"rendered":"<div class='heateorSssClear'><\/div><div  class='heateor_sss_sharing_container heateor_sss_horizontal_sharing' heateor-sss-data-href='https:\/\/htttdn.com\/index.php\/tin-tuc\/quy-trinh-lam-so-sach-ke-toan-doanh-nghiep-thuong-mai-va-dich-vu-cho-ke-toan-moi\/'><div class='heateor_sss_sharing_title' style=\"font-weight:bold\" ><\/div><ul class=\"heateor_sss_sharing_ul\"><li style=\"padding:4.2px 0 !important\" class=\"heateor_sss_facebook_like\"><ss class=\"heateor_sss_square_count\">&nbsp;<\/ss><div class=\"fb-like\" data-href=\"https:\/\/htttdn.com\/index.php\/tin-tuc\/quy-trinh-lam-so-sach-ke-toan-doanh-nghiep-thuong-mai-va-dich-vu-cho-ke-toan-moi\/\" data-layout=\"button_count\" data-action=\"like\" 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