{"id":3653,"date":"2022-08-25T09:10:58","date_gmt":"2022-08-25T02:10:58","guid":{"rendered":"http:\/\/htttdn.com\/?post_type=ht_kb&#038;p=3653"},"modified":"2022-08-25T09:12:16","modified_gmt":"2022-08-25T02:12:16","slug":"quy-trinh-hach-toan-ke-toan-doanh-nghiep-san-xuat-theo-tt133","status":"publish","type":"ht_kb","link":"https:\/\/htttdn.com\/index.php\/tin-tuc\/quy-trinh-hach-toan-ke-toan-doanh-nghiep-san-xuat-theo-tt133\/","title":{"rendered":"Quy tr\u00ecnh h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t theo TT133"},"content":{"rendered":"<p style=\"text-align: right;\">\n\t<em>Ngu\u1ed3n: <a href=\"https:\/\/www.facebook.com\/linh.buivuthao.5\/posts\/805867344126404\" rel=\"noopener noreferrer\" target=\"_blank\"><span style=\"color:#0000FF;\">B&ugrave;i V\u0169 Th\u1ea3o Linh<\/span><\/a><\/em>\n<\/p>\n<p style=\"text-align: justify;\">\n\tKhi h\u1ea1ch to&aacute;n 1 doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t c\u1ea7n ch&uacute; &yacute; nh\u1eefng \u0111\u1eb7c \u0111i\u1ec3m sau:\n<\/p>\n<ul>\n<li style=\"text-align: justify;\">\n\t\tNg&agrave;nh h&agrave;ng s\u1ea3n xu\u1ea5t l&agrave; g&igrave;? C&oacute; \u0111\u1eb7c th&ugrave; g&igrave; kh&ocirc;ng? Quy tr&igrave;nh s\u1ea3n xu\u1ea5t c\u1ee7a \u0111\u01a1n v\u1ecb nh\u01b0 n&agrave;o?\n\t<\/li>\n<li style=\"text-align: justify;\">\n\t\tS\u1ea3n ph\u1ea9m s\u1ea3n xu\u1ea5t ra l&agrave; g&igrave;, c&oacute; \u0111\u1eb7c th&ugrave; g&igrave; kh&ocirc;ng? \u0110\u1ecbnh m\u1ee9c s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m nh\u01b0 n&agrave;o, th\u1eddi gian 1 v&ograve;ng \u0111\u1eddi s\u1ea3n ph\u1ea9m ra sao?\n\t<\/li>\n<li style=\"text-align: justify;\">\n\t\tNguy&ecirc;n v\u1eadt li\u1ec7u \u0111\u1ea7u v&agrave;o g\u1ed3m nh\u1eefng g&igrave;, \u0111\u01a1n v\u1ecb n&agrave;o cung c\u1ea5p, ngu\u1ed3n cung c\u1ea5p \u0111&oacute; trong n\u01b0\u1edbc hay n\u01b0\u1edbc ngo&agrave;i?\n\t<\/li>\n<li style=\"text-align: justify;\">\n\t\tC&aacute;c s\u1ea3n ph\u1ea9m c&oacute; ph\u1ea3i ch\u1ecbu thu\u1ebf TT\u0110B kh&ocirc;ng? Thu\u1ebf xu\u1ea5t kh\u1ea9u kh&ocirc;ng?\n\t<\/li>\n<li style=\"text-align: justify;\">\n\t\tKh&aacute;ch h&agrave;ng ch\u1ee7 y\u1ebfu c\u1ee7a \u0111\u01a1n v\u1ecb l&agrave; kh&aacute;ch h&agrave;ng n&agrave;o? C&oacute; trong khu c&ocirc;ng nghi\u1ec7p khu ch\u1ebf xu\u1ea5t, hay dn \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf kh&ocirc;ng?\n\t<\/li>\n<li style=\"text-align: justify;\">\n\t\tThu\u1ebf xu\u1ea5t c\u1ee7a h&agrave;ng b&aacute;n ra nh\u01b0 n&agrave;o? C&oacute; ph\u1ea3i thu\u1ebf su\u1ea5t 10% th&ocirc;ng th\u01b0\u1eddng hay c&oacute; \u0111\u1eb7c th&ugrave; kh&aacute;c, c&aacute;c ng&agrave;nh h&agrave;ng nh\u01b0 th\u1ee9c \u0103n ch\u0103n nu&ocirc;i l&agrave; KCT, c&aacute;c lo\u1ea1i n&ocirc;ng s\u1ea3n khi n&agrave;o xu\u1ea5t cho \u0111\u1ed1i t\u01b0\u1ee3ng n&agrave;o l&agrave; 5%&#8230;\n\t<\/li>\n<li style=\"text-align: justify;\">\n\t\tS\u1ea3n ph\u1ea9m b&aacute;n ra c&oacute; li&ecirc;n quan \u0111\u1ebfn chi ph&iacute; b\u1ea3o h&agrave;nh hay kh&ocirc;ng?\n\t<\/li>\n<li style=\"text-align: justify;\">\n\t\tDN m&igrave;nh t\u1ef1 s\u1ea3n xu\u1ea5t r\u1ed3i b&aacute;n hay trong qu&aacute; tr&igrave;nh \u0111&oacute; l\u1ea1i ph\u1ea3i thu&ecirc; gia c&ocirc;ng 1 s\u1ed1 c&ocirc;ng \u0111o\u1ea1n?\n\t<\/li>\n<li style=\"text-align: justify;\">\n\t\tC&oacute; giao \u0111\u1ea1i l&yacute; kh&ocirc;ng? H\u1ee3p \u0111\u1ed3ng \u0111\u1ea1i l&yacute; nh\u01b0 n&agrave;o v&agrave; m&igrave;nh tr\u1ea3 chi\u1ebft kh\u1ea5u g&igrave;? Chi\u1ebft kh\u1ea5u thanh to&aacute;n? Chi\u1ebft kh\u1ea5u b&aacute;n h&agrave;ng hay kh&ocirc;ng?\n\t<\/li>\n<li style=\"text-align: justify;\">\n\t\tC&ocirc;ng nh&acirc;n s\u1ea3n xu\u1ea5t \u0111\u01b0\u1ee3c h\u01b0\u1edfng l\u01b0\u01a1ng nh\u01b0 n&agrave;o? C\u1ed1 \u0111\u1ecbnh hay theo s\u1ea3n ph\u1ea9m? C&oacute; nhi\u1ec1u lao \u0111\u1ed9ng th\u1eddi v\u1ee5 kh&ocirc;ng?\n\t<\/li>\n<li style=\"text-align: justify;\">\n\t\tNh&acirc;n vi&ecirc;n b&aacute;n h&agrave;ng \u0111ang \u0111\u01b0\u1ee3c tr\u1ea3 l\u01b0\u01a1ng theo doanh thu hay c\u1ed1 \u0111\u1ecbnh, hay c\u1ea3 doanh thu v&agrave; c\u1ed1 \u0111\u1ecbnh? C&aacute;c quy ch\u1ebf l\u01b0\u01a1ng, th\u01b0\u1edfng trong dn nh\u01b0 n&agrave;o?\n\t<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">\n\tT\u1ea5t c\u1ea3 nh\u1eefng n\u1ed9i dung tr&ecirc;n s\u1ebd \u1ea3nh h\u01b0\u1edfng r\u1ea5t nhi\u1ec1u \u0111\u1ebfn vi\u1ec7c khi k\u1ebf to&aacute;n h\u1ea1ch to&aacute;n \u0111&uacute;ng, \u0111\u1ea7y \u0111\u1ee7 n\u1ed9i dung c\u1ee7a c&aacute;c nghi\u1ec7p v\u1ee5 ph&aacute;t sinh.\n<\/p>\n<p style=\"text-align: justify;\">\n\tSau \u0111&acirc;y l&agrave; h\u01b0\u1edbng d\u1eabn chi ti\u1ebft cho t\u1eebng nghi\u1ec7p v\u1ee5 ph&aacute;t sinh c\u1ee7a doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t tr&ograve;n 1 n\u0103m t&agrave;i ch&iacute;nh: Gi\u1ea3 \u0111\u1ecbnh doanh nghi\u1ec7p m\u1edbi th&agrave;nh l\u1eadp 01-01-2021, doanh nghi\u1ec7p &aacute;p d\u1ee5ng thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph&aacute;p kh\u1ea5u tr\u1eeb, doanh nghi\u1ec7p h\u1ea1ch to&aacute;n k\u1ebf to&aacute;n theo TT133\n<\/p>\n<h2 style=\"text-align: justify;\">\n\t<strong>1. G&oacute;p v\u1ed1n kinh doanh<\/strong><br \/>\n<\/h2>\n<p style=\"text-align: justify;\">\n\t&nbsp;Khi doanh nghi\u1ec7p m\u1edbi th&agrave;nh l\u1eadp, ph\u1ee5 thu\u1ed9c v&agrave;o t&igrave;nh h&igrave;nh g&oacute;p v\u1ed1n c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu, k\u1ebf to&aacute;n ghi nh\u1eadn ph\u1ea7n v\u1ed1n g&oacute;p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu nh\u01b0 sau:\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\tN\u1ee3 TK 111, 112\n<\/p>\n<p style=\"text-align: justify; margin-left: 80px;\">\n\tC&oacute; TK 411\n<\/p>\n<h2 style=\"text-align: justify;\">\n\t2. C&aacute;c nghi\u1ec7p v\u1ee5 li&ecirc;n quan \u0111\u1ebfn ng&acirc;n h&agrave;ng<br \/>\n<\/h2>\n<p style=\"text-align: justify;\">\n\tN\u1ed9p ti\u1ec1n v&agrave;o t&agrave;i kho\u1ea3n:\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\tN\u1ee3 TK 112\n<\/p>\n<p style=\"text-align: justify; margin-left: 80px;\">\n\tC&oacute; TK 111\n<\/p>\n<p style=\"text-align: justify;\">\n\tR&uacute;t ti\u1ec1n nh\u1eadp qu\u1ef9 TM:\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\tN\u1ee3 TK 111\n<\/p>\n<p style=\"text-align: justify; margin-left: 80px;\">\n\tC&oacute; TK 112\n<\/p>\n<p style=\"text-align: justify;\">\n\tC&aacute;c kho\u1ea3n ph&iacute; chuy\u1ec3n ti\u1ec1n, ph&iacute; QLTK\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\tN\u1ee3 TK 6422\n<\/p>\n<p style=\"text-align: justify; margin-left: 80px;\">\n\tC&oacute; TK 112\n<\/p>\n<p style=\"text-align: justify;\">\n\tL&atilde;i ti\u1ec1n g\u1eedi\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\tN\u1ee3 TK 112\n<\/p>\n<p style=\"text-align: justify; margin-left: 80px;\">\n\tC&oacute; TK 515\n<\/p>\n<p style=\"text-align: justify;\">\n\tN\u1ebfu DN cho vay ti\u1ec1n, \u0111\u1ea7u t\u01b0 ch\u1ee9ng kho&aacute;n &#8230; (c&aacute;i n&agrave;y DN v\u1eeba v&agrave; nh\u1ecf th\u01b0\u1eddng &iacute;t, to&agrave;n \u0111i vay l&agrave; ch&iacute;nh):\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\tN\u1ee3 TK 128\n<\/p>\n<p style=\"text-align: justify; margin-left: 80px;\">\n\tC&oacute; TK 111, 112\n<\/p>\n<p style=\"text-align: justify;\">\n\tN\u1ebfu thu ti\u1ec1n vay v&agrave; l&atilde;i:\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\tN\u1ee3 TK 111, 112\n<\/p>\n<p style=\"text-align: justify; margin-left: 80px;\">\n\tC&oacute; TK 128\n<\/p>\n<p style=\"text-align: justify; margin-left: 80px;\">\n\tC&oacute; TK 515\n<\/p>\n<h2 style=\"text-align: justify;\">\n\t3. H\u1ea1ch to&aacute;n l\u1ec7 ph&iacute; m&ocirc;n b&agrave;i<br \/>\n<\/h2>\n<p style=\"text-align: justify;\">\n\tHi\u1ec7n nay theo TT 65\/2020\/TT-BTC doanh nghi\u1ec7p m\u1edbi th&agrave;nh l\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n 01 n\u0103m l\u1ec7 ph&iacute; m&ocirc;n b&agrave;i, t\u1eeb n\u0103m th\u1ee9 2 tr\u1edf \u0111i n\u1ed9p b&igrave;nh th\u01b0\u1eddng, doanh nghi\u1ec7p nh\u1ecf v&agrave; v\u1eeba chuy\u1ec3n \u0111\u1ed5i t\u1eeb h\u1ed9 c&aacute; th\u1ec3 \u0111\u01b0\u1ee3c mi\u1ec5n m&ocirc;n b&agrave;i 3 n\u0103m \u0111\u1ea7u k\u1ec3 t\u1eeb n\u0103m th&agrave;nh l\u1eadp. Hi\u1ec7n t\u1ea1i c&aacute;c m\u1ee9c \u0111&oacute;ng m&ocirc;n b&agrave;i cho doanh nghi\u1ec7p nh\u01b0 sau:\n<\/p>\n<p style=\"text-align: justify;\">\n\tM\u1ee9c thu l\u1ec7 ph&iacute; m&ocirc;n b&agrave;i \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh h&agrave;ng h&oacute;a, d\u1ecbch v\u1ee5 nh\u01b0 sau:\n<\/p>\n<ul>\n<li style=\"text-align: justify;\">\n\t\tT\u1ed5 ch\u1ee9c c&oacute; v\u1ed1n \u0111i\u1ec1u l\u1ec7 ho\u1eb7c v\u1ed1n \u0111\u1ea7u t\u01b0 tr&ecirc;n 10 t\u1ef7 \u0111\u1ed3ng: 3.000.000 (ba tri\u1ec7u) \u0111\u1ed3ng\/n\u0103m;\n\t<\/li>\n<li style=\"text-align: justify;\">\n\t\tT\u1ed5 ch\u1ee9c c&oacute; v\u1ed1n \u0111i\u1ec1u l\u1ec7 ho\u1eb7c v\u1ed1n \u0111\u1ea7u t\u01b0 t\u1eeb 10 t\u1ef7 \u0111\u1ed3ng tr\u1edf xu\u1ed1ng: 2.000.000 (hai tri\u1ec7u) \u0111\u1ed3ng\/n\u0103m;\n\t<\/li>\n<li style=\"text-align: justify;\">\n\t\tChi nh&aacute;nh, v\u0103n ph&ograve;ng \u0111\u1ea1i di\u1ec7n, \u0111\u1ecba \u0111i\u1ec3m kinh doanh, \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf kh&aacute;c: 1.000.000 (m\u1ed9t tri\u1ec7u) \u0111\u1ed3ng\/n\u0103m.\n\t<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">\n\tH\u1ea1ch to&aacute;n l\u1ec7 ph&iacute; m&ocirc;n b&agrave;i (t\u1eeb n\u0103m 2 tr\u1edf \u0111i) nh\u01b0 sau:\n<\/p>\n<p style=\"text-align: justify;\">\n\ta. T&iacute;nh l\u1ec7 ph&iacute; m&ocirc;n b&agrave;i v&agrave;o chi ph&iacute;:\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\tN\u1ee3 TK 642\n<\/p>\n<p style=\"text-align: justify; margin-left: 80px;\">\n\tC&oacute; TK 3339\n<\/p>\n<p style=\"text-align: justify;\">\n\tb. N\u1ed9p l\u1ec7 ph&iacute; m&ocirc;n b&agrave;i:\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\tN\u1ee3 TK 3339\n<\/p>\n<p style=\"text-align: justify; margin-left: 80px;\">\n\tC&oacute; TK 111, 112\n<\/p>\n<h2 style=\"text-align: justify;\">\n\t4. Mua ch\u1eef k&yacute; s\u1ed1<br \/>\n<\/h2>\n<p style=\"text-align: justify;\">\n\tKhi doanh nghi\u1ec7p th&agrave;nh l\u1eadp l&ecirc;n, vi\u1ec7c \u0111\u1ea7u ti&ecirc;n l&agrave; ph\u1ea3i mua ch\u1eef k&yacute; s\u1ed1, d\u1ef1a v&agrave;o th\u1eddi gian m&igrave;nh mua ch\u1eef k&yacute; s\u1ed1 1 n\u0103m hay 3 n\u0103m \u0111\u1ec3 l\u1ef1a ch\u1ecdn h\u1ea1ch to&aacute;n cho ch&iacute;nh x&aacute;c.\n<\/p>\n<p style=\"text-align: justify;\">\n\ta. DN khi mua CKS k\u1ebf to&aacute;n h\u1ea1ch to&aacute;n nh\u01b0 sau:\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\tN\u1ee3 TK 2421 (2422) (gi&aacute; tr\u1ecb ch\u1eef k&yacute; s\u1ed1)<br \/>\n\tN\u1ee3 TK 133 Thu\u1ebf GTGT mua v&agrave;o\n<\/p>\n<p style=\"text-align: justify; margin-left: 80px;\">\n\tC&oacute; TK 111, 112, 331\n<\/p>\n<p style=\"text-align: justify;\">\n\tb. H&agrave;ng th&aacute;ng, k\u1ebf to&aacute;n ph&acirc;n b\u1ed5 chi ph&iacute; nh\u01b0 sau:\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\tN\u1ee3 TK 6422\n<\/p>\n<p style=\"text-align: justify; margin-left: 80px;\">\n\tC&oacute; TK 2421 (2422) gi&aacute; tr\u1ecb b\u1eb1ng gi&aacute; tr\u1ecb ch\u1eef k&yacute; s\u1ed1 chia cho s\u1ed1 th&aacute;ng s\u1eed d\u1ee5ng.\n<\/p>\n<p style=\"text-align: justify;\">\n\t<em>&gt;&gt;&gt; Xem th&ecirc;m: <a href=\"https:\/\/invoice.fast.com.vn\/tin-chi-tiet\/40152\/FAST-hop-tac-cung-cap-dich-vu-chu-ky-so.aspx\" rel=\"noopener noreferrer\" target=\"_blank\"><span style=\"color:#0000FF;\">D\u1ecbch v\u1ee5 ch\u1eef k&yacute; s\u1ed1 FAST<\/span><\/a><\/em>\n<\/p>\n<h2 style=\"text-align: justify;\">\n\t5. C&ocirc;ng c\u1ee5 d\u1ee5ng c\u1ee5&nbsp;<br \/>\n<\/h2>\n<p style=\"text-align: justify;\">\n\tDoanh nghi\u1ec7p mua c&ocirc;ng c\u1ee5 d\u1ee5ng c\u1ee5 nh\u01b0 m&aacute;y t&iacute;nh, m&aacute;y in, \u0111i\u1ec1u h&ograve;a, tivi, t\u1ee7 l\u1ea1nh, xe m&aacute;y&hellip;. C&oacute; gi&aacute; tr\u1ecb d\u01b0\u1edbi 30 tri\u1ec7u \u0111\u01b0\u1ee3c t&iacute;nh l&agrave; c&ocirc;ng c\u1ee5 v&agrave; \u0111\u01b0\u1ee3c ph&acirc;n b\u1ed5 chi ph&iacute; t\u1ed1i \u0111a kh&ocirc;ng qu&aacute; 3 n\u0103m, t&ugrave;y thu\u1ed9c v&agrave;o gi&aacute; tr\u1ecb v&agrave; th\u1eddi gian s\u1eed d\u1ee5ng, k\u1ebf to&aacute;n t\u1ef1 l\u1ef1a ch\u1ecdn th\u1eddi gian ph&acirc;n b\u1ed5.\n<\/p>\n<p style=\"text-align: justify;\">\n\ta. Khi doanh nghi\u1ec7p mua c&ocirc;ng c\u1ee5\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\tN\u1ee3 TK 153 gi&aacute; tr\u1ecb CCDC\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\tN\u1ee3 TK 133 Thu\u1ebf GTGT \u0111\u1ea7u v&agrave;o\n<\/p>\n<p style=\"text-align: justify; margin-left: 80px;\">\n\tC&oacute; TK 111, 112, 331\n<\/p>\n<p style=\"text-align: justify;\">\n\tb. Khi doanh nghi\u1ec7p xu\u1ea5t \u0111\u01b0a v&agrave;o s\u1eed d\u1ee5ng, do c&oacute; c&ocirc;ng c\u1ee5 d&ugrave;ng cho qu\u1ea3n l&yacute;, c&ocirc;ng c\u1ee5 d&ugrave;ng cho s\u1ea3n xu\u1ea5t n&ecirc;n khi xu\u1ea5t d&ugrave;ng ph\u1ea3i chia theo m\u1ee5c \u0111&iacute;ch s\u1eed d\u1ee5ng, ph&acirc;n b\u1ed5 ph&ograve;ng ban s\u1eed d\u1ee5ng \u0111\u1ec3 theo d&otilde;i v&agrave; x&aacute;c \u0111\u1ecbnh \u0111\u01b0\u1ee3c \u0111\u01b0a v&agrave;o chi ph&iacute; g&igrave;:\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\tN\u1ee3 TK 2421, 2422 (phi\u1ebfu xu\u1ea5t kho)\n<\/p>\n<p style=\"text-align: justify; margin-left: 80px;\">\n\tC&oacute; TK 153\n<\/p>\n<p style=\"text-align: justify;\">\n\tc. H&agrave;ng th&aacute;ng, k\u1ebf to&aacute;n ph&acirc;n b\u1ed5 chi ph&iacute; nh\u01b0 sau:\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\tN\u1ee3 TK 642 (6421 ho\u1eb7c 6422) n\u1ebfu d&ugrave;ng cho qu\u1ea3n l&yacute;\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\tN\u1ee3 TK 154 n\u1ebfu d&ugrave;ng cho s\u1ea3n xu\u1ea5t(chi ph&iacute; n&agrave;y sau n&agrave;y s\u1ebd ph&acirc;n b\u1ed5 cho c&aacute;c sp ho\u1eb7c 1 s\u1ed1 sp tu\u1ef3 theo th\u1ef1c tr\u1ea1ng c\u1ee7a doanh nghi\u1ec7p)\n<\/p>\n<p style=\"text-align: justify; margin-left: 80px;\">\n\tC&oacute; TK 2421 (2422) gi&aacute; tr\u1ecb b\u1eb1ng gi&aacute; tr\u1ecb CCDC chia cho s\u1ed1 th&aacute;ng s\u1eed d\u1ee5ng\n<\/p>\n<h2 style=\"text-align: justify;\">\n\t6. C&aacute;c chi ph&iacute; kh&aacute;c b\u1eb1ng ti\u1ec1n&nbsp;<br \/>\n<\/h2>\n<p style=\"text-align: justify;\">\n\tC&aacute;c chi ph&iacute; kh&aacute;c b\u1eb1ng ti\u1ec1n nh\u01b0: CP th&agrave;nh l\u1eadp DN, CP mua h&oacute;a \u0111\u01a1n GTGT \u0111i\u1ec7n t\u1eed, CP ti\u1ebfp kh&aacute;ch, CP x\u0103ng d\u1ea7u, CP \u0111i\u1ec7n tho\u1ea1i, \u0111i\u1ec7n n\u01b0\u1edbc, chi ph&iacute; thu&ecirc; nh&agrave;, thu&ecirc; xe c\u1ee7a c&ocirc;ng ty \u0111\u01b0\u1ee3c h\u1ea1ch to&aacute;n nh\u01b0 sau:\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\tN\u1ee3 TK 642 (6421 ho\u1eb7c 6422) n\u1ebfu d&ugrave;ng cho qu\u1ea3n l&yacute;\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\tN\u1ee3 TK 154 n\u1ebfu d&ugrave;ng cho sx\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\tN\u1ee3 TK 133 (n\u1ebfu c&oacute;)\n<\/p>\n<p style=\"text-align: justify; margin-left: 80px;\">\n\tC&oacute; TK 111, 112, 331\n<\/p>\n<p style=\"text-align: justify;\">\n\tCh&uacute; &yacute;: trong s\u1ea3n xu\u1ea5t, ph\u1ea7n \u0111i\u1ec7n, n\u01b0\u1edbc s\u1eed d\u1ee5ng l&agrave; ph\u1ea7n \u0111\u1ecbnh m\u1ee9c c\u1ee9ng, n&ecirc;n khi l&agrave;m \u0111\u1ecbnh m\u1ee9c s\u1ea3n xu\u1ea5t m\u1ecdi ng\u01b0\u1eddi ch&uacute; &yacute; \u0111\u1ecbnh m\u1ee9c t&iacute;nh theo s\u1ed1 \u0111i\u1ec7n\/ s\u1ea3n ph\u1ea9m ch\u1ee9 ko t&iacute;nh theo s\u1ed1 ti\u1ec1n\/ s\u1ea3n ph\u1ea9m, v&igrave; c&oacute; gi\u1edd cao \u0111i\u1ec3m, th\u1ea5p \u0111i\u1ec3m, n\u1ebfu t&iacute;nh theo s\u1ed1 ti\u1ec1n s\u1ebd ra s\u1ed1 sp kh&aacute;c nhau. Sau khi \u0111&atilde; x&acirc;y d\u1ef1ng \u0111\u01b0\u1ee3c \u0111\u1ecbnh m\u1ee9c r\u1ed3i th&igrave; ph\u1ea3i ch\u1ed1t c\u1ee9ng \u0111\u1ecbnh m\u1ee9c \u0111&oacute;, \u0111\u1ecbnh m\u1ee9c n\u1ebfu c&oacute; thay \u0111\u1ed5i th&igrave; l\u1ea1i ph\u1ea3i c&oacute; h\u1ed3 s\u01a1 gi\u1ea3i tr&igrave;nh cho vi\u1ec7c thay \u0111\u1ed5i \u0111&oacute;. \u0110\u1ecbnh m\u1ee9c n&ecirc;n tham kh\u1ea3o c&aacute;c \u0111\u01a1n v\u1ecb c&ugrave;ng ng&agrave;nh, c&ugrave;ng v&ugrave;ng tr&aacute;nh vi\u1ec7c x&acirc;y d\u1ef1ng v\u01b0\u1ee3t m\u1ee9c chung nhi\u1ec1u qu&aacute; kh&oacute; gi\u1ea3i tr&igrave;nh, c&ograve;n n\u1ebfu th\u1ef1c t\u1ebf \u0111\u01a1n v\u1ecb b\u1ea1n nh\u01b0 v\u1eady th&igrave; \u0111\u1ec3 nguy&ecirc;n, v&igrave; khi c\u01a1 quan ki\u1ec3m tra y&ecirc;u c\u1ea7u ch\u1ea1y th\u1eed s\u1ebd \u0111&uacute;ng th\u1ef1c t\u1ebf.\n<\/p>\n<p style=\"text-align: justify;\">\n\t<img loading=\"lazy\" alt=\"\" class=\"alignnone size-full wp-image-3098\" height=\"635\" src=\"http:\/\/htttdn.com\/wp-content\/uploads\/2021\/12\/HDDT-TT78.jpg\" width=\"1195\" srcset=\"https:\/\/htttdn.com\/wp-content\/uploads\/2021\/12\/HDDT-TT78.jpg 1195w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/12\/HDDT-TT78-300x159.jpg 300w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/12\/HDDT-TT78-1024x544.jpg 1024w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/12\/HDDT-TT78-768x408.jpg 768w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/12\/HDDT-TT78-50x27.jpg 50w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/12\/HDDT-TT78-60x32.jpg 60w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/12\/HDDT-TT78-100x53.jpg 100w\" sizes=\"(max-width: 1195px) 100vw, 1195px\" \/>\n<\/p>\n<h2 style=\"text-align: justify;\">\n\t7. T&agrave;i s\u1ea3n c\u1ed1 \u0111\u1ecbnh&nbsp;<br \/>\n<\/h2>\n<p style=\"text-align: justify;\">\n\tN\u1ebfu doanh nghi\u1ec7p mua TSC\u0110, c&aacute;c chi ph&iacute; h&igrave;nh th&agrave;nh TSC\u0110 \u0111\u01b0\u1ee3c h\u1ea1ch to&aacute;n nh\u01b0 sau: (tr\u01b0\u1eddng h\u1ee3p TSC\u0110 l&agrave; \u0111i mua)\n<\/p>\n<p style=\"text-align: justify;\">\n\ta. Mua TSC\u0110: bao g\u1ed3m c\u1ea3 gi&aacute; tr\u1ecb TSC\u0110 v&agrave; chi ph&iacute; mua, l\u1eafp \u0111\u1eb7t, ch\u1ea1y th\u1eed TSC\u0110 (khi n&agrave;o nghi\u1ec7m thu, b&agrave;n giao \u0111\u01b0a v&agrave;o s\u1eed d\u1ee5ng th&igrave; ghi t\u0103ng TSC\u0110):\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\tN\u1ee3 TK 211\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\tN\u1ee3 TK 1332\n<\/p>\n<p style=\"text-align: justify; margin-left: 80px;\">\n\tC&oacute; TK 112, 331\n<\/p>\n<p style=\"text-align: justify;\">\n\tb. H&agrave;ng th&aacute;ng, sau khi ghi t\u0103ng TSC\u0110, k\u1ebf to&aacute;n x&aacute;c \u0111\u1ecbnh gi&aacute; tr\u1ecb kh\u1ea5u hao TSC\u0110 v&agrave; \u0111\u01b0a v&agrave;o chi ph&iacute;:\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\tN\u1ee3 TK 642 (6421, 6422)\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\tN\u1ee3 TK 154 (chi ph&iacute; SX chung)\n<\/p>\n<p style=\"text-align: justify; margin-left: 80px;\">\n\tC&oacute; TK 214\n<\/p>\n<p style=\"text-align: justify;\">\n\tCh&uacute; &yacute;: N\u1ebfu th\u1eddi gian kh\u1ea5u hao TSC\u0110 c\u1ee7a doanh nghi\u1ec7p nhanh h\u01a1n th\u1eddi gian kh\u1ea5u hao TSC\u0110 theo quy \u0111\u1ecbnh c\u1ee7a nh&agrave; n\u01b0\u1edbc, th&igrave; ph\u1ea7n ch&ecirc;nh l\u1ec7ch gi&aacute; tr\u1ecb \u0111&oacute; b\u1ecb lo\u1ea1i kh\u1ecfi chi ph&iacute; \u0111\u01b0\u1ee3c tr\u1eeb t\u1ea1i ch\u1ec9 ti&ecirc;u B4 khi quy\u1ebft to&aacute;n thu\u1ebf TNDN. M\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p b\u1ecb lo\u1ea1i chi ph&iacute; \u0111\u01b0\u1ee3c tr\u1eeb theo quy \u0111\u1ecbnh c\u1ee7a lu\u1eadt thu\u1ebf TNDN c\u0169ng s\u1ebd b\u1ecb lo\u1ea1i t\u01b0\u01a1ng t\u1ef1, v\u1ec1 m\u1eb7t k\u1ebf to&aacute;n v\u1eabn h\u1ea1ch to&aacute;n b&igrave;nh th\u01b0\u1eddng, ch\u1ec9 c&oacute; khi quy\u1ebft to&aacute;n TNDN nh\u1edb lo\u1ea1i t\u1ea1i ch\u1ec9 ti&ecirc;u B4.\n<\/p>\n<h2 style=\"text-align: justify;\">\n\t8. Nh\u1eadp nguy&ecirc;n v\u1eadt li\u1ec7u trong n\u01b0\u1edbc<br \/>\n<\/h2>\n<p style=\"text-align: justify;\">\n\ta. Mua h&agrave;ng trong n\u01b0\u1edbc nh\u1eadp kho: Khi doanh nghi\u1ec7p mua h&agrave;ng nh\u1eadp kho s\u1ebd h\u1ea1ch to&aacute;n nh\u01b0 sau:\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\tN\u1ee3 TK 152\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\tN\u1ee3 TK 133 (n\u1ebfu c&oacute;)\n<\/p>\n<p style=\"text-align: justify; margin-left: 80px;\">\n\tC&oacute; TK 111, 112, 331\n<\/p>\n<p style=\"text-align: justify;\">\n\tCh&uacute; &yacute; d&ugrave; khi mua h&agrave;ng, h&oacute;a \u0111\u01a1n nh\u1eadn v\u1ec1 l&agrave; h&oacute;a \u0111\u01a1n GTGT hay H\u0110 Tr\u1ef1c ti\u1ebfp th&igrave; t\u1ed5ng gi&aacute; tr\u1ecb l&ocirc; h&agrave;ng c\u1ee9 t\u1eeb 20 tri\u1ec7u tr\u1edf l&ecirc;n l&agrave; ph\u1ea3i thanh to&aacute;n kh&ocirc;ng d&ugrave;ng ti\u1ec1n m\u1eb7t (chuy\u1ec3n kho\u1ea3n, \u0111\u1ed1i tr\u1eeb c&ocirc;ng n\u1ee3&hellip;)\n<\/p>\n<p style=\"text-align: justify;\">\n\tTrong 1 ng&agrave;y, n\u1ebfu mua nhi\u1ec1u l\u1ea7n nh\u01b0ng t\u1ed5ng gi&aacute; tr\u1ecb c&aacute;c l\u1ea7n nh\u1eadp c&ugrave;ng 1 ng&agrave;y t\u1eeb 20 tri\u1ec7u tr\u1edf l&ecirc;n v\u1eabn ph\u1ea3i thanh to&aacute;n kh&ocirc;ng d&ugrave;ng ti\u1ec1n m\u1eb7t.\n<\/p>\n<p style=\"text-align: justify;\">\n\tN\u1ebfu trong 1 ng&agrave;y c&oacute; 1 l&ocirc; tr&ecirc;n 20 tri\u1ec7u, 1 l&ocirc; d\u01b0\u1edbi 20 tri\u1ec7u th&igrave; t\u1ed5ng c\u1ea3 2 l&ocirc; v\u1eabn ph\u1ea3i TT kh&ocirc;ng d&ugrave;ng ti\u1ec1n m\u1eb7t.\n<\/p>\n<p style=\"text-align: justify;\">\n\tTrong tr\u01b0\u1eddng h\u1ee3p, h&agrave;ng v\u1ec1 tr\u01b0\u1edbc h&oacute;a \u0111\u01a1n v\u1ec1 sau, tuy nhi&ecirc;n v\u1eabn nh\u1eadp v&agrave;o c&ugrave;ng 1 ng&agrave;y, th&igrave; sau n&agrave;y d&ugrave; h&oacute;a \u0111\u01a1n xu\u1ea5t d\u01b0\u1edbi 20 tri\u1ec7u v&agrave; kh&aacute;c ng&agrave;y nhau th&igrave; v\u1eabn ph\u1ea3i TT kh&ocirc;ng d&ugrave;ng TM b&igrave;nh th\u01b0\u1eddng (c&aacute;i n&agrave;y d&agrave;nh cho c&aacute;c b\u1ea1n &acirc;m kho m&agrave; \u0111\u1ea9y l\u01b0\u1ee3ng th&igrave; ch&uacute; &yacute; khi \u0111\u1ea9y l\u01b0\u1ee3ng \u0111\u1eebng c&oacute; \u0111\u1ea9y 2 l&ocirc; t\u1ed5ng t\u1eeb 20 tri\u1ec7u tr\u1edf l&ecirc;n v&agrave;o c&ugrave;ng 1 ng&agrave;y).\n<\/p>\n<p style=\"text-align: justify;\">\n\tb. C&aacute;c chi ph&iacute; mua h&agrave;ng, c&aacute;c kho\u1ea3n ph&iacute; k&egrave;m theo: (N\u1ebfu b\u1ea1n c&oacute; chi ph&iacute; v\u1eadn chuy\u1ec3n, cp ph&aacute;t sinh cho qu&aacute; tr&igrave;nh mua h&agrave;ng v\u1ec1 nh\u1eadp kho, c&aacute;c b\u1ea1n \u0111\u1ec3 &yacute; ng&agrave;y ph&aacute;t sinh tr&ecirc;n h&oacute;a \u0111\u01a1n n&ecirc;n tr\u01b0\u1edbc ng&agrave;y nh\u1eadp kho h&agrave;ng h&oacute;a, tr&aacute;nh tr\u01b0\u1eddng h\u1ee3p b\u1ecb lo\u1ea1i chi ph&iacute; v&igrave; h&agrave;ng \u0111&atilde; nh\u1eadp kho m\u1edbi ph&aacute;t sinh chi ph&iacute; v\u1eadn chuy\u1ec3n v\u1ec1 kho).\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\tN\u1ee3 TK 152\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\tN\u1ee3 TK 133 (n\u1ebfu c&oacute;)\n<\/p>\n<p style=\"text-align: justify; margin-left: 80px;\">\n\tC&oacute; TK 111, 112, 331\n<\/p>\n<p style=\"text-align: justify;\">\n\tc. N\u1ebfu mua h&agrave;ng trong n\u01b0\u1edbc kh&ocirc;ng qua kho, m&agrave; mang giao cho x\u01b0\u1edfng s\u1ea3n xu\u1ea5t lu&ocirc;n th&igrave; c&oacute; th\u1ec3 h\u1ea1ch to&aacute;n mua h&agrave;ng v&agrave; chi ph&iacute; mua h&agrave;ng nh\u01b0 sau:\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\tN\u1ee3 TK 154\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\tN\u1ee3 TK 133 (n\u1ebfu c&oacute;)\n<\/p>\n<p style=\"text-align: justify; margin-left: 80px;\">\n\tC&oacute; TK 111, 112, 331\n<\/p>\n<p style=\"text-align: justify;\">\n\tTuy nhi&ecirc;n, d&ugrave; c&oacute; mua kh&ocirc;ng mang v\u1ec1 kho m&agrave; giao th\u1eb3ng cho kh&aacute;ch h&agrave;ng th&igrave; c\u0169ng n&ecirc;n nh\u1eadp qua kho \u0111\u1ec3 ki\u1ec3m so&aacute;t \u0111\u01b0\u1ee3c s\u1ed1 l\u01b0\u1ee3ng h&agrave;ng h&oacute;a mua b&aacute;n tr&ecirc;n s\u1ed5 s&aacute;ch k\u1ebf to&aacute;n d\u1ec5 d&agrave;ng h\u01a1n.\n<\/p>\n<h2 style=\"text-align: justify;\">\n\t9. Nh\u1eadp nguy&ecirc;n v\u1eadt li\u1ec7u nh\u1eadp kh\u1ea9u<br \/>\n<\/h2>\n<p style=\"text-align: justify;\">\n\tKhi b\u1ea1n mua h&agrave;ng h&oacute;a nh\u1eadp kh\u1ea9u th&igrave; ng&agrave;y gi&aacute; tr\u1ecb h&agrave;ng mua c&oacute; th\u1ec3 c&oacute; th&ecirc;m 1 s\u1ed1 lo\u1ea1i thu\u1ebf ph&iacute; kh&aacute;c. Vi\u1ec7c mua h&agrave;ng h\u1ea1ch to&aacute;n nh\u01b0 sau:\n<\/p>\n<p style=\"text-align: justify;\">\n\ta. Mua h&agrave;ng nh\u1eadp kh\u1ea9u:\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\tN\u1ee3 TK 152\n<\/p>\n<p style=\"text-align: justify; margin-left: 80px;\">\n\tC&oacute; TK 331 (chi ti\u1ebft cho t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng v&agrave; ch&uacute; &yacute; t\u1ef7 gi&aacute; t\u1ea1i ng&agrave;y giao d\u1ecbch)\n<\/p>\n<p style=\"text-align: justify;\">\n\tb. Thu\u1ebf ph&iacute; n\u1ebfu c&oacute; g\u1ed3m:\n<\/p>\n<p style=\"text-align: justify;\">\n\tThu\u1ebf nh\u1eadp kh\u1ea9u, thu\u1ebf Ti&ecirc;u th\u1ee5 \u0111\u1eb7c bi\u1ec7t, c&aacute;c kho\u1ea3n ph&iacute; kh&aacute;c nh\u01b0 ph&iacute; l\u01b0u c&ocirc;ng, ph&iacute; b\u1ed1c x\u1ebfp&hellip;:\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\tN\u1ee3 TK 152\n<\/p>\n<p style=\"text-align: justify; margin-left: 80px;\">\n\tC&oacute; TK 3332, 3333; 3338; 3339, 111, 112, 331\n<\/p>\n<p style=\"text-align: justify;\">\n\tThu\u1ebf GTGT h&agrave;ng nh\u1eadp kh\u1ea9u:\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\tN\u1ee3 TK 133\n<\/p>\n<p style=\"text-align: justify; margin-left: 80px;\">\n\tC&oacute; TK 33312\n<\/p>\n<p style=\"text-align: justify;\">\n\tc. DN \u0111i n\u1ed9p thu\u1ebf:\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\tN\u1ee3 TK 3332, 3333; 3338; 3339\n<\/p>\n<p style=\"text-align: justify; margin-left: 80px;\">\n\tC&oacute; TK 111, 112\n<\/p>\n<h2 style=\"text-align: justify;\">\n\t10. C&aacute;c kho\u1ea3n khuy\u1ebfn m\u1ea1i, chi\u1ebft kh\u1ea5u khi mua h&agrave;ng<br \/>\n<\/h2>\n<p style=\"text-align: justify;\">\n\ta. Khi \u0111\u01b0\u1ee3c t\u1eb7ng k&egrave;m s\u1ea3n ph\u1ea9m c&ugrave;ng lo\u1ea1i nh\u01b0 mua 10 t\u1eb7ng 1 t&iacute;nh ti\u1ec1n 10.\n<\/p>\n<p style=\"text-align: justify;\">\n\tN\u1ebfu c&ugrave;ng tr&ecirc;n 1 h&oacute;a \u0111\u01a1n, k\u1ebf to&aacute;n h\u1ea1ch to&aacute;n nh\u1eadp kho 11 v\u1edbi t\u1ed5ng gi&aacute; tr\u1ecb c\u1ee7a 10 s\u1ea3n ph\u1ea9m, b&uacute;t to&aacute;n h\u1ea1ch to&aacute;n nh\u01b0 sau:\n<\/p>\n<p style=\"text-align: justify;\">\n\tK\u1ebf to&aacute;n nh\u1eadp kho:\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\tN\u1ee3 TK 152 s\u1ed1 l\u01b0\u1ee3ng l&agrave; 11, gi&aacute; tr\u1ecb l&agrave; c\u1ee7a 10 sp\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\tN\u1ee3 TK 133 (n\u1ebfu c&oacute;)\n<\/p>\n<p style=\"text-align: justify; margin-left: 80px;\">\n\tC&oacute; TK 111, 112, 331\n<\/p>\n<p style=\"text-align: justify;\">\n\tKhi h&agrave;ng t\u1eb7ng k&egrave;m \u0111\u01b0\u1ee3c xu\u1ea5t 1 h&oacute;a \u0111\u01a1n ri&ecirc;ng:\n<\/p>\n<ul>\n<li style=\"text-align: justify;\">\n\t\tV\u1edbi h&oacute;a \u0111\u01a1n 10 s\u1ea3n ph\u1ea9m v\u1eabn h\u1ea1ch to&aacute;n b&igrave;nh th\u01b0\u1eddng\n\t<\/li>\n<li style=\"text-align: justify;\">\n\t\tV\u1edbi h&oacute;a \u0111\u01a1n 1 s\u1ea3n ph\u1ea9m \u0111\u01b0\u1ee3c t\u1eb7ng h\u1ea1ch to&aacute;n\n\t<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">\n\tH\u1ea1ch to&aacute;n h&agrave;ng nh\u1eadp kho theo phi\u1ebfu nh\u1eadp kho\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\tN\u1ee3 TK 152 (n\u1ebfu c&oacute; gi&aacute; ti\u1ec1n th&igrave; nh\u1eadp theo gi&aacute; ti\u1ec1n, kh&ocirc;ng c&oacute; gi&aacute; ti\u1ec1n th&igrave; t&iacute;nh gi&aacute; tr\u1ecb theo h&agrave;ng h&oacute;a t\u01b0\u01a1ng \u0111\u01b0\u01a1ng)\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\tN\u1ee3 TK 133 (n\u1ebfu c&oacute;)\n<\/p>\n<p style=\"text-align: justify; margin-left: 80px;\">\n\tC&oacute; TK 331 (n\u1ebfu kh&ocirc;ng x&aacute;c \u0111\u1ecbnh v&agrave;o c&ocirc;ng n\u1ee3 th&igrave; h\u1ea1ch to&aacute;n TK711)\n<\/p>\n<p style=\"text-align: justify;\">\n\tH\u1ea1ch to&aacute;n kho\u1ea3n c&ocirc;ng n\u1ee3 kh&ocirc;ng ph\u1ea3i thanh to&aacute;n:\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\tN\u1ee3 TK 331\n<\/p>\n<p style=\"text-align: justify; margin-left: 80px;\">\n\tC&oacute; TK 711\n<\/p>\n<p style=\"text-align: justify;\">\n\tb. N\u1ebfu h&agrave;ng t\u1eb7ng l&agrave; h&agrave;ng kh&ocirc;ng c&ugrave;ng ch\u1ee7ng lo\u1ea1i: khi \u0111&oacute; k\u1ebf to&aacute;n h\u1ea1ch to&aacute;n nh\u1eadp kho ri&ecirc;ng bi\u1ec7t:\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\tN\u1ee3 TK 152, 153, 156: SP ch&iacute;nh (s\u1ed1 l\u01b0\u1ee3ng l&agrave; 10, gi&aacute; tr\u1ecb b\u1eb1ng gi&aacute; tr&ecirc;n h&oacute;a \u0111\u01a1n &ndash; gi&aacute; tr\u1ecb c\u1ee7a h&agrave;ng khuy\u1ebfn m\u1ea1i)\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\tN\u1ee3 TK 152, 153, 156: gi&aacute; tr\u1ecb c\u1ee7a h&agrave;ng khuy\u1ebfn m\u1ea1i (v\u1edbi gi&aacute; t\u01b0\u01a1ng \u1ee9ng tr&ecirc;n th\u1ecb tr\u01b0\u1eddng)\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\tN\u1ee3 TK 133 (n\u1ebfu c&oacute;)\n<\/p>\n<p style=\"text-align: justify; margin-left: 80px;\">\n\tC&oacute; TK 111, 112, 331, 711\n<\/p>\n<p style=\"text-align: justify;\">\n\tc. Khi \u0111\u01b0\u1ee3c chi\u1ebft kh\u1ea5u thanh to&aacute;n, tr\u1ea3 ti\u1ec1n tr\u01b0\u1edbc h\u1ea1n, ho\u1eb7c mua gi&aacute; tr\u1ecb t\u1eeb bao nhi&ecirc;u tr\u1edf l&ecirc;n \u0111\u01b0\u1ee3c chi\u1ebft kh\u1ea5u %, khi \u0111&oacute; h\u1ea1ch to&aacute;n:\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\tN\u1ee3 TK 331,111,112\n<\/p>\n<p style=\"text-align: justify; margin-left: 80px;\">\n\tC&oacute; TK 515, 711\n<\/p>\n<p style=\"text-align: justify;\">\n\td. Khi h&agrave;ng mua tr\u1ea3 l\u1ea1i: Tr\u01b0\u1eddng h\u1ee3p h&agrave;ng mua tr\u1ea3 l\u1ea1i, khi xu\u1ea5t tr\u1ea3 l\u1ea1i ph\u1ea3i xu\u1ea5t h&oacute;a \u0111\u01a1n c\u1ee7a b&ecirc;n c&ocirc;ng ty m&igrave;nh ra, kh&ocirc;ng \u0111\u01b0\u1ee3c h\u1ea1ch to&aacute;n doanh thu, kh&ocirc;ng k&ecirc; khai thu\u1ebf GTGT tr&ecirc;n ph\u1ee5 l\u1ee5c b&aacute;n ra m&agrave; ph\u1ea3i x&aacute;c \u0111\u1ecbnh gi\u1ea3m gi&aacute; tr\u1ecb mua v&agrave;o v&agrave; gi\u1ea3m thu\u1ebf GTGT \u0111\u1ea7u v&agrave;o. H\u1ed3 s\u01a1 \u0111\u1ec3 x&aacute;c \u0111\u1ecbnh h&agrave;ng tr\u1ea3 l\u1ea1i ph\u1ea3i \u0111\u1ea7y \u0111\u1ee7 c\u1ea3 bi&ecirc;n b\u1ea3n x&aacute;c nh\u1eadn h&agrave;ng l\u1ed7i, h&agrave;ng tr\u1ea3 l\u1ea1i, c&oacute; bi&ecirc;n b\u1ea3n nh\u1eadn h&agrave;ng v&agrave; th\u1ecfa thu\u1eadn ph\u01b0\u01a1ng &aacute;n tr\u1ea3 l\u1ea1i c&oacute; ch\u1eef k&yacute; c\u1ee7a c\u1ea3 2 b&ecirc;n mua b&aacute;n, khi nh\u1eadp kho \u0111\u01a1n gi&aacute; n&agrave;o th&igrave; xu\u1ea5t kho tr\u1ea3 v\u1edbi \u0111\u01a1n gi&aacute; \u0111&oacute;, h\u1ea1ch to&aacute;n ng\u01b0\u1ee3c l\u1ea1i l&uacute;c nh\u1eadp kho.\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\tN\u1ee3 TK 331, 111, 112\n<\/p>\n<p style=\"text-align: justify; margin-left: 80px;\">\n\tC&oacute; TK 152\n<\/p>\n<p style=\"text-align: justify; margin-left: 80px;\">\n\tC&oacute; TK 1331\n<\/p>\n<h2 style=\"text-align: justify;\">\n\t11. Qu&aacute; tr&igrave;nh s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m<br \/>\n<\/h2>\n<p style=\"text-align: justify;\">\n\tKhi b\u1eaft \u0111\u1ea7u qu&aacute; tr&igrave;nh s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m, k\u1ebf to&aacute;n ph\u1ea3i x&acirc;y d\u1ef1ng \u0111\u01b0\u1ee3c \u0111\u1ecbnh m\u1ee9c v\u1eadt t\u01b0 s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m, nh&acirc;n c&ocirc;ng s\u1ea3n xu\u1ea5t, chi ti\u1ebft theo t\u1eebng lo\u1ea1i, nh&oacute;m s\u1ea3n ph\u1ea9m, chi ti\u1ebft \u0111\u1ecbnh m\u1ee9c \u0111i\u1ec7n, n\u01b0\u1edbc, gi\u1edd m&aacute;y, 1 s\u1ea3n ph\u1ea9m qua bao nhi&ecirc;u c&ocirc;ng \u0111o\u1ea1n, m\u1ed7i c&ocirc;ng \u0111o\u1ea1n qua c&aacute;c m&aacute;y m&oacute;c g&igrave;, chi ph&iacute; ntn sau \u0111&oacute; m\u1edbi c&oacute; th\u1ec3 t\u1eadp h\u1ee3p t&iacute;nh gi&aacute; th&agrave;nh s\u1ea3n xu\u1ea5t \u0111\u01b0\u1ee3c.\n<\/p>\n<p style=\"text-align: justify;\">\n\ta. Xu\u1ea5t nguy&ecirc;n v\u1eadt li\u1ec7u \u0111\u01b0a v&agrave;o s\u1ea3n xu\u1ea5t:\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\tN\u1ee3 TK 154 (chi ti\u1ebft cho t\u1eebng s\u1ea3n ph\u1ea9m)\n<\/p>\n<p style=\"text-align: justify; margin-left: 80px;\">\n\tC&oacute; TK 152 (chi ti\u1ebft cho t\u1eebng nguy&ecirc;n v\u1eadt li\u1ec7u)\n<\/p>\n<p style=\"text-align: justify;\">\n\tb. Nh&acirc;n c&ocirc;ng s\u1ea3n xu\u1ea5t: ch&uacute; &yacute; n\u1ebfu chi ti\u1ebft t\u1eebng ph&acirc;n x\u01b0\u1edfng, th&igrave; KT l\u1eadp b\u1ea3ng l\u01b0\u01a1ng chi ti\u1ebft t\u1eebng ph&acirc;n x\u01b0\u1edfng ri&ecirc;ng, ph\u1ea7n l\u01b0\u01a1ng c&oacute; th\u1ec3 chi ti\u1ebft cho t\u1eebng sp, tr\u01b0\u1eddng h\u1ee3p kh&ocirc;ng chi ti\u1ebft \u0111\u01b0\u1ee3c th&igrave; ph&acirc;n b\u1ed5, c&oacute; c&aacute;c ti&ecirc;u ch&iacute; ph&acirc;n b\u1ed5 nh\u01b0 ph&acirc;n b\u1ed5 theo nguy&ecirc;n v\u1eadt li\u1ec7u tr\u1ef1c ti\u1ebfp, chi ph&iacute; nguy&ecirc;n v\u1eadt li\u1ec7u tr\u1ef1c ti\u1ebfp, chi ph&iacute; nh&acirc;n c&ocirc;ng tr\u1ef1c ti\u1ebfp&hellip;\n<\/p>\n<p style=\"text-align: justify;\">\n\tT&iacute;nh l\u01b0\u01a1ng:\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\tN\u1ee3 TK 154\n<\/p>\n<p style=\"text-align: justify; margin-left: 80px;\">\n\tC&oacute; TK 334\n<\/p>\n<p style=\"text-align: justify;\">\n\tC&aacute;c kho\u1ea3n tr&iacute;ch theo l\u01b0\u01a1ng\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\tN\u1ee3 TK 154\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\tN\u1ee3 TK 334\n<\/p>\n<p style=\"text-align: justify; margin-left: 80px;\">\n\tC&oacute; TK 3382, 3383, 3384, 3385\n<\/p>\n<p style=\"text-align: justify;\">\n\tThu\u1ebf TNCN n\u1ebfu c&oacute;\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\tN\u1ee3 TK 334\n<\/p>\n<p style=\"text-align: justify; margin-left: 80px;\">\n\tC&oacute; TK 3335\n<\/p>\n<p style=\"text-align: justify;\">\n\tc. Ph&acirc;n b\u1ed5 chi ph&iacute; chung:\n<\/p>\n<p style=\"text-align: justify;\">\n\tC&aacute;c chi ph&iacute; chung bao g\u1ed3m: \u0111i\u1ec7n n\u01b0\u1edbc, kh\u1ea5u hao TSC\u0110, ph&acirc;n b\u1ed5 c&ocirc;ng c\u1ee5 d\u1ee5ng c\u1ee5, cp b\u1eb1ng ti\u1ec1n kh&aacute;c \u0111\u01b0\u1ee3c ph&aacute;t sinh \u1edf c&aacute;c nghi\u1ec7p v\u1ee5 tr&ecirc;n li&ecirc;n quan \u0111\u1ebfn sx \u0111\u01b0\u1ee3c t\u1eadp h\u1ee3p \u1edf b&ecirc;n N\u1ee3 TK 154, \u0111\u1ebfn b\u01b0\u1edbc n&agrave;y c\u1ea7n ph&acirc;n b\u1ed5 chi ph&iacute; cho c&aacute;c s\u1ea3n ph\u1ea9m s\u1ea3n xu\u1ea5t trong k\u1ef3.\n<\/p>\n<p style=\"text-align: justify;\">\n\td. Tr\u01b0\u1eddng h\u1ee3p n\u1ebfu c&oacute; ph\u1ebf li\u1ec7u thu h\u1ed3i, KT h\u1ea1ch to&aacute;n:\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\tN\u1ee3 TK 152\n<\/p>\n<p style=\"text-align: justify; margin-left: 80px;\">\n\tC&oacute; TK 154\n<\/p>\n<p style=\"text-align: justify;\">\n\te. T&iacute;nh gi&aacute; th&agrave;nh th&agrave;nh ph\u1ea9m: \u1edf b\u01b0\u1edbc n&agrave;y, khi t&iacute;nh xong gi&aacute; th&agrave;nh, k\u1ebf to&aacute;n h\u1ea1ch to&aacute;n:\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\tN\u1ee3 TK 155 (chi ti\u1ebft cho t\u1eebng m\u1eb7t h&agrave;ng)\n<\/p>\n<p style=\"text-align: justify; margin-left: 80px;\">\n\tC&oacute; TK 154\n<\/p>\n<h2 style=\"text-align: justify;\">\n\t12. B&aacute;n h&agrave;ng<br \/>\n<\/h2>\n<p style=\"text-align: justify;\">\n\tGhi nh\u1eadn doanh thu: c&aacute;c tr\u01b0\u1eddng h\u1ee3p c&ugrave;ng 1 m\u1eb7t h&agrave;ng t\u1ea1i c&ugrave;ng 1 th\u1eddi \u0111i\u1ec3m m&agrave; gi&aacute; b&aacute;n kh&aacute;c nhau th&igrave; d\u1ec5 b\u1ecb truy thu theo gi&aacute; cao nh\u1ea5t n\u1ebfu kh&ocirc;ng c&oacute; h\u1ed3 s\u01a1 ch\u1ee9ng minh t\u1ea1i sao c&oacute; gi&aacute; kh&aacute;c bi\u1ec7t.\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\tN\u1ee3 TK 131,111,112: t\u1ed5ng s\u1ed1 ti\u1ec1n ph\u1ea3i thu\/\u0111&atilde; thu c\u1ee7a KH\n<\/p>\n<p style=\"text-align: justify; margin-left: 80px;\">\n\tC&oacute; TK 5112: t\u1ed5ng gi&aacute; b&aacute;n ch\u01b0a VAT\n<\/p>\n<p style=\"text-align: justify; margin-left: 80px;\">\n\tC&oacute; TK 33311: VAT \u0111\u1ea7u ra, th\u01b0\u1eddng l&agrave; 10%\n<\/p>\n<p style=\"text-align: justify;\">\n\tGhi nh\u1eadn gi&aacute; v\u1ed1n: T&ugrave;y theo DN ch\u1ecdn ph\u01b0\u01a1ng ph&aacute;p t&iacute;nh gi&aacute; xu\u1ea5t kho n&agrave;o m&agrave; ph\u1ea7n m\u1ec1m ch\u1ea1y theo nguy&ecirc;n t\u1eafc \u0111&oacute;. Ch&uacute; &yacute;: c&aacute;c tr\u01b0\u1eddng h\u1ee3p gi&aacute; v\u1ed1n cao h\u01a1n doanh thu s\u1ebd d\u1ec5 b\u1ecb truy thu.\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\tN\u1ee3 TK 632\n<\/p>\n<p style=\"text-align: justify; margin-left: 80px;\">\n\tC&oacute; TK 155\n<\/p>\n<p style=\"text-align: justify;\">\n\tTr\u01b0\u1eddng h\u1ee3p s\u1ea3n ph\u1ea9m sx ra kh&ocirc;ng nh\u1eadp kho m&agrave; giao lu&ocirc;n cho kh&aacute;ch, h\u1ea1ch to&aacute;n:\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\tN\u1ee3 TK 632\n<\/p>\n<p style=\"text-align: justify; margin-left: 80px;\">\n\tC&oacute; TK 154\n<\/p>\n<p style=\"text-align: justify;\">\n\tN\u1ebfu trong k\u1ef3 v\u1eeba s\u1ea3n xu\u1ea5t ra m\u1eb7t h&agrave;ng nh\u1eadp kho v&agrave; m\u1eb7t h&agrave;ng kh&ocirc;ng nh\u1eadp kho, th&igrave; khi t&iacute;nh gi&aacute; th&agrave;nh, c&aacute;c chi ph&iacute; chung ph\u1ea3i ph&acirc;n b\u1ed5 cho t\u1ea5t c\u1ea3 c&aacute;c SP ch\u1ee9 ko ch\u1ec9 l&agrave; SP nh\u1eadp kho.\n<\/p>\n<p style=\"text-align: justify;\">\n\tM\u1ed9t s\u1ed1 m\u1eb7t h&agrave;ng kh&ocirc;ng bao gi\u1edd \u0111\u01b0\u1ee3c nh\u1eadp kho nh\u01b0 b&ecirc; t&ocirc;ng t\u01b0\u01a1i\n<\/p>\n<p style=\"text-align: justify;\">\n\tThu ti\u1ec1n b&aacute;n h&agrave;ng\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\tN\u1ee3 TK 111, 112\n<\/p>\n<p style=\"text-align: justify; margin-left: 80px;\">\n\tC&oacute; TK 131\n<\/p>\n<h2 style=\"text-align: justify;\">\n\t13. Tr\u01b0\u1eddng h\u1ee3p giao h&agrave;ng \u0111\u1ea1i l&yacute;<br \/>\n<\/h2>\n<p style=\"text-align: justify;\">\n\tC&oacute; th\u1ec3 s\u1eed d\u1ee5ng &ldquo;Phi\u1ebfu xu\u1ea5t kho h&agrave;ng g\u1eedi b&aacute;n \u0111\u1ea1i l&yacute;&rdquo; k&egrave;m theo &ldquo;L\u1ec7nh \u0111i\u1ec1u \u0111\u1ed9ng n\u1ed9i b\u1ed9&rdquo; t\u1ea1i th\u1eddi \u0111i\u1ec3m xu\u1ea5t kho, ho\u1eb7c h&oacute;a \u0111\u01a1n GTGT h&agrave;ng g\u1eedi b&aacute;n \u0111\u1ea1i l&yacute;.\n<\/p>\n<p style=\"text-align: justify;\">\n\tKhi xu\u1ea5t kho s\u1ea3n ph\u1ea9m, h&agrave;ng h&oacute;a giao cho c&aacute;c \u0111\u1ea1i l&yacute;:\n<\/p>\n<p style=\"text-align: justify;\">\n\tDoanh nghi\u1ec7p ph\u1ea3i l\u1eadp Phi\u1ebfu xu\u1ea5t kho h&agrave;ng g\u1eedi b&aacute;n \u0111\u1ea1i l&yacute; k&egrave;m theo L\u1ec7nh \u0111i\u1ec1u \u0111\u1ed9ng n\u1ed9i b\u1ed9, c\u0103n c\u1ee9 v&agrave;o phi\u1ebfu xu\u1ea5t kho h&agrave;ng g\u1eedi b&aacute;n \u0111\u1ea1i l&yacute;, ghi:\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\tN\u1ee3 TK 157 &ndash; H&agrave;ng g\u1eedi \u0111i b&aacute;n\n<\/p>\n<p style=\"text-align: justify; margin-left: 80px;\">\n\tC&oacute; TK 155 &ndash; Th&agrave;nh ph\u1ea9m\n<\/p>\n<p style=\"text-align: justify;\">\n\tKhi h&agrave;ng giao cho \u0111\u1ea1i l&yacute; \u0111&atilde; b&aacute;n \u0111\u01b0\u1ee3c:\n<\/p>\n<p style=\"text-align: justify;\">\n\tC\u0103n c\u1ee9 v&agrave;o &ldquo;B\u1ea3ng thanh to&aacute;n h&agrave;ng \u0111\u1ea1i l&yacute;, k&yacute; g\u1eedi&rdquo; c\u1ee7a h&agrave;ng \u0111&atilde; b&aacute;n do c&aacute;c b&ecirc;n nh\u1eadn \u0111\u1ea1i l&yacute; h\u01b0\u1edfng hoa h\u1ed3ng l\u1eadp g\u1eedi v\u1ec1, k\u1ebf to&aacute;n l\u1eadp ho&aacute; \u0111\u01a1n GTGT cho s\u1ed1 h&agrave;ng ho&aacute; th\u1ef1c t\u1ebf ti&ecirc;u th\u1ee5 giao cho \u0111\u1ea1i l&yacute; v&agrave; ph\u1ea3n &aacute;nh doanh thu, ghi:\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\tN\u1ee3 c&aacute;c TK 111, 112: N\u1ebfu thu ti\u1ec1n ngay\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\tN\u1ee3 TK 131 (chi ti\u1ebft \u0111\u1ea1i l&yacute;): N\u1ebfu ch\u01b0a thu \u0111\u01b0\u1ee3c ti\u1ec1n\n<\/p>\n<p style=\"text-align: justify; margin-left: 80px;\">\n\tC&oacute; TK 5112 &ndash; Doanh thu b&aacute;n th&agrave;nh ph\u1ea9m\n<\/p>\n<p style=\"text-align: justify; margin-left: 80px;\">\n\tC&oacute; TK 3331 &ndash; Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p (33311).\n<\/p>\n<p style=\"text-align: justify;\">\n\t\u0110\u1ed3ng th\u1eddi ph\u1ea3n &aacute;nh gi&aacute; v\u1ed1n c\u1ee7a h&agrave;ng b&aacute;n ra, ghi:\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\tN\u1ee3 TK 632 &ndash; Gi&aacute; v\u1ed1n h&agrave;ng b&aacute;n\n<\/p>\n<p style=\"text-align: justify; margin-left: 80px;\">\n\tC&oacute; TK 157 &ndash; H&agrave;ng g\u1eedi \u0111i b&aacute;n.\n<\/p>\n<p style=\"text-align: justify;\">\n\tKhi nh&acirc;n \u0111\u01b0\u1ee3c h&oacute;a \u0111\u01a1n GTGT ho\u1eb7c h&oacute;a \u0111\u01a1n b&aacute;n h&agrave;ng v\u1ec1 s\u1ed1 ti\u1ec1n hoa h\u1ed3ng ph\u1ea3i tr\u1ea3 cho \u0111\u01a1n v\u1ecb nh\u1eadn b&aacute;n h&agrave;ng \u0111\u1ea1i l&yacute; h\u01b0\u1edfng hoa h\u1ed3ng, ghi:\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\tN\u1ee3 TK 6421 &ndash;hoa h\u1ed3ng \u0111\u1ea1i l&yacute; ch\u01b0a c&oacute; thu\u1ebf GTGT\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\tN\u1ee3 TK 133 &ndash; Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb\n<\/p>\n<p style=\"text-align: justify; margin-left: 80px;\">\n\tC&oacute; c&aacute;c TK 111, 112:\n<\/p>\n<p style=\"text-align: justify; margin-left: 80px;\">\n\tC&oacute; TK 131 (chi ti\u1ebft \u0111\u1ea1i l&yacute;): N\u1ebfu b&ugrave; tr\u1eeb v&agrave;o ti\u1ec1n h&agrave;ng.\n<\/p>\n<p style=\"text-align: justify;\">\n\tKhi nh\u1eadn \u0111\u01b0\u1ee3c ti\u1ec1n c\u1ee7a \u0111\u1ea1i l&yacute; thanh to&aacute;n, ghi:\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\tN\u1ee3 c&aacute;c TK 111, 112\n<\/p>\n<p style=\"text-align: justify; margin-left: 80px;\">\n\tC&oacute; TK 131 (chi ti\u1ebft \u0111\u1ea1i l&yacute;).\n<\/p>\n<h2 style=\"text-align: justify;\">\n\t14. C&aacute;c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu<br \/>\n<\/h2>\n<p style=\"text-align: justify;\">\n\ta. Chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i\n<\/p>\n<p style=\"text-align: justify;\">\n\tKhi KH mua \u0111\u1ea1t t\u1edbi m\u1ed9t m\u1ee9c n&agrave;o \u0111&oacute; th&igrave; DN c&oacute; ch&iacute;nh s&aacute;ch chi\u1ebft kh\u1ea5u cho KH\n<\/p>\n<p style=\"text-align: justify;\">\n\tTr\u01b0\u1eddng h\u1ee3p KH mua h&agrave;ng nhi\u1ec1u l\u1ea7n m\u1edbi \u0111\u1ea1t \u0111\u01b0\u1ee3c l\u01b0\u1ee3ng h&agrave;ng mua \u0111\u01b0\u1ee3c h\u01b0\u1edfng chi\u1ebft kh\u1ea5u th&igrave; kho\u1ea3n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i n&agrave;y \u0111\u01b0\u1ee3c ghi gi\u1ea3m tr\u1eeb v&agrave;o gi&aacute; b&aacute;n tr&ecirc;n &ldquo;H&oacute;a \u0111\u01a1n GTGT&rdquo; ho\u1eb7c &ldquo;H&oacute;a \u0111\u01a1n b&aacute;n h&agrave;ng&rdquo; l\u1ea7n cu\u1ed1i c&ugrave;ng.\n<\/p>\n<p style=\"text-align: justify;\">\n\tTr\u01b0\u1eddng h\u1ee3p kh&aacute;ch h&agrave;ng kh&ocirc;ng ti\u1ebfp t\u1ee5c mua h&agrave;ng, ho\u1eb7c khi s\u1ed1 chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i ng\u01b0\u1eddi mua \u0111\u01b0\u1ee3c h\u01b0\u1edfng l\u1edbn h\u01a1n s\u1ed1 ti\u1ec1n b&aacute;n h&agrave;ng \u0111\u01b0\u1ee3c ghi tr&ecirc;n ho&aacute; \u0111\u01a1n l\u1ea7n cu\u1ed1i c&ugrave;ng th&igrave; ph\u1ea3i chi ti\u1ec1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i cho ng\u01b0\u1eddi mua. Kho\u1ea3n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i trong c&aacute;c tr\u01b0\u1eddng h\u1ee3p n&agrave;y \u0111\u01b0\u1ee3c h\u1ea1ch to&aacute;n v&agrave;o b&ecirc;n n\u1ee3 T&agrave;i kho\u1ea3n 511.\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\tN\u1ee3 TK 5112\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\tN\u1ee3 TK 33311\n<\/p>\n<p style=\"text-align: justify; margin-left: 80px;\">\n\tC&oacute; TK 131,111,112\n<\/p>\n<p style=\"text-align: justify;\">\n\tTr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi mua h&agrave;ng v\u1edbi kh\u1ed1i l\u01b0\u1ee3ng l\u1edbn \u0111\u01b0\u1ee3c h\u01b0\u1edfng chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i, gi&aacute; b&aacute;n ph\u1ea3n &aacute;nh tr&ecirc;n h&oacute;a \u0111\u01a1n l&agrave; gi&aacute; \u0111&atilde; gi\u1ea3m gi&aacute; (\u0111&atilde; tr\u1eeb chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i) th&igrave; kho\u1ea3n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i n&agrave;y kh&ocirc;ng \u0111\u01b0\u1ee3c h\u1ea1ch to&aacute;n v&agrave;o TK 511.\n<\/p>\n<p style=\"text-align: justify;\">\n\tDoanh thu b&aacute;n h&agrave;ng ph\u1ea3n &aacute;nh theo gi&aacute; \u0111&atilde; tr\u1eeb chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i.\n<\/p>\n<p style=\"text-align: justify;\">\n\tb. H&agrave;ng b&aacute;n b\u1ecb tr\u1ea3 l\u1ea1i: Khi \u0111&oacute; kh&aacute;ch h&agrave;ng s\u1ebd xu\u1ea5t l\u1ea1i h&oacute;a \u0111\u01a1n GTGT cho h&agrave;ng b\u1ecb tr\u1ea3 l\u1ea1i, c&oacute; bi&ecirc;n b\u1ea3n x&aacute;c nh\u1eadn 2 b&ecirc;n l&agrave;m c\u0103n c\u1ee9 k&ecirc; khai gi\u1ea3m doanh thu tr&ecirc;n t\u1edd khai thu\u1ebf GTGT ch\u1ee9 kh&ocirc;ng k&ecirc; v&agrave;o ph\u1ea7n gi&aacute; tr\u1ecb h&agrave;ng mua v&agrave;o.\n<\/p>\n<p style=\"text-align: justify;\">\n\tGhi gi\u1ea3m doanh thu, c&ocirc;ng n\u1ee3 ph\u1ea3i thu KH: b&aacute;n gi&aacute; n&agrave;o th&igrave; ghi gi\u1ea3m c&ocirc;ng n\u1ee3 gi&aacute; \u0111&oacute;\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\tN\u1ee3 TK 511: Gi&aacute; b&aacute;n ch\u01b0a VAT\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\tN\u1ee3 TK 33311: VAT\n<\/p>\n<p style=\"text-align: justify; margin-left: 80px;\">\n\tC&oacute; TK 131,111,112: t\u1ed5ng s\u1ed1 ti\u1ec1n ph\u1ea3i tr\u1ea3\/\u0111&atilde; tr\u1ea3 l\u1ea1i cho kh&aacute;ch h&agrave;ng.\n<\/p>\n<p style=\"text-align: justify;\">\n\tGi\u1ea3m gi&aacute; v\u1ed1n: xu\u1ea5t kho gi&aacute; n&agrave;o th&igrave; b&acirc;y gi\u1edd ghi gi&aacute; \u0111&oacute;\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\tN\u1ee3 TK 155, 157\n<\/p>\n<p style=\"text-align: justify; margin-left: 80px;\">\n\tC&oacute; TK 632\n<\/p>\n<p style=\"text-align: justify;\">\n\tC&aacute;c chi ph&iacute; ph&aacute;t sinh li&ecirc;n quan \u0111\u1ebfn h&agrave;ng b&aacute;n b\u1ecb tr\u1ea3 l\u1ea1i\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\tN\u1ee3 TK 6421, 1331\n<\/p>\n<p style=\"text-align: justify; margin-left: 80px;\">\n\tC&oacute; TK 331, 111,112&hellip;\n<\/p>\n<p style=\"text-align: justify;\">\n\tc. Gi\u1ea3m gi&aacute; h&agrave;ng b&aacute;n\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\tN\u1ee3 TK 511\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\tN\u1ee3 TK 33311\n<\/p>\n<p style=\"text-align: justify; margin-left: 80px;\">\n\tC&oacute; TK 111,112,131\n<\/p>\n<h2 style=\"text-align: justify;\">\n\t15. H\u1ea1ch to&aacute;n kh\u1ea5u tr\u1eeb thu\u1ebf GTGT<br \/>\n<\/h2>\n<p style=\"text-align: justify;\">\n\tK\u1ebf to&aacute;n l\u1eadp b\u1ea3ng k&ecirc; mua v&agrave;o b&aacute;n ra, l\u1eadp t\u1edd khai thu\u1ebf GTGT, n\u1ebfu:\n<\/p>\n<p style=\"text-align: justify;\">\n\tThu\u1ebf GTGT \u0111\u1ea7u v&agrave;o + thu\u1ebf GTGT k\u1ef3 tr\u01b0\u1edbc chuy\u1ec3n sang l\u1edbn h\u01a1n thu\u1ebf GTGT \u0111\u1ea7u ra, th&igrave; DN \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u ra; n\u1ebfu Thu\u1ebf GTGT \u0111\u1ea7u v&agrave;o + thu\u1ebf GTGT k\u1ef3 tr\u01b0\u1edbc chuy\u1ec3n sang nh\u1ecf h\u01a1n thu\u1ebf GTGT \u0111\u1ea7u ra, th&igrave; DN \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v&agrave;o + thu\u1ebf GTGT k\u1ef3 tr\u01b0\u1edbc chuy\u1ec3n sang.\n<\/p>\n<p style=\"text-align: justify;\">\n\ta. x&aacute;c \u0111\u1ecbnh s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb:\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\tN\u1ee3 TK 3331\n<\/p>\n<p style=\"text-align: justify; margin-left: 80px;\">\n\tC&oacute; TK 133\n<\/p>\n<p style=\"text-align: justify;\">\n\tb. Tr\u01b0\u1eddng h\u1ee3p s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb nh\u1ecf h\u01a1n s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u ra, DN ph\u1ea3i \u0111i n\u1ed9p thu\u1ebf, khi c&oacute; ch\u1ee9ng t\u1eeb n\u1ed9p ti\u1ec1n v\u1ec1 h\u1ea1ch to&aacute;n:\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\tN\u1ee3 TK 3331\n<\/p>\n<p style=\"text-align: justify; margin-left: 80px;\">\n\tC&oacute; TK 111, 112\n<\/p>\n<p style=\"text-align: justify; margin-left: 80px;\">\n\t&nbsp;\n<\/p>\n<p style=\"text-align: justify;\">\n\t<img loading=\"lazy\" alt=\"\" class=\"alignnone size-full wp-image-3157\" height=\"657\" src=\"http:\/\/htttdn.com\/wp-content\/uploads\/2021\/12\/quy-trinh-tinh-gia-thanh.jpg\" width=\"1197\" srcset=\"https:\/\/htttdn.com\/wp-content\/uploads\/2021\/12\/quy-trinh-tinh-gia-thanh.jpg 1197w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/12\/quy-trinh-tinh-gia-thanh-300x165.jpg 300w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/12\/quy-trinh-tinh-gia-thanh-1024x562.jpg 1024w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/12\/quy-trinh-tinh-gia-thanh-768x422.jpg 768w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/12\/quy-trinh-tinh-gia-thanh-50x27.jpg 50w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/12\/quy-trinh-tinh-gia-thanh-60x33.jpg 60w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/12\/quy-trinh-tinh-gia-thanh-100x55.jpg 100w\" sizes=\"(max-width: 1197px) 100vw, 1197px\" \/>\n<\/p>\n<h2 style=\"text-align: justify;\">\n\t16. H\u1ea1ch to&aacute;n l\u01b0\u01a1ng v&agrave; c&aacute;c kho\u1ea3n tr&iacute;ch theo l\u01b0\u01a1ng<br \/>\n<\/h2>\n<p style=\"text-align: justify;\">\n\ta. L\u01b0\u01a1ng: Trong ph\u1ea7n l\u01b0\u01a1ng, KT ch&uacute; &yacute; c&aacute;c kho\u1ea3n t&iacute;nh ho\u1eb7c kh&ocirc;ng t&iacute;nh n\u1ed9p BHXH \u0111\u1ec3 ph&acirc;n b\u1ed1 chi ph&iacute; l\u01b0\u01a1ng cho h\u1ee3p l&yacute;. Th&ocirc;ng th\u01b0\u1eddng, v\u1edbi \u0111\u01a1n v\u1ecb th\u01b0\u01a1ng m\u1ea1i th&igrave; chia l&agrave;m 2 lo\u1ea1i l\u01b0\u01a1ng, l\u01b0\u01a1ng c\u1ed1 \u0111\u1ecbnh v&agrave; l\u01b0\u01a1ng doanh s\u1ed1. L\u01b0\u01a1ng doanh s\u1ed1 th&igrave; ch&uacute; &yacute; ch\u1ee9c danh c&ocirc;ng vi\u1ec7c, n\u1ed9i dung c&ocirc;ng vi\u1ec7c \u0111\u1ec3 chi l\u01b0\u01a1ng, chia theo t\u1ef7 l\u1ec7 % doanh s\u1ed1 hay chi theo doanh thu \u0111\u01a1n h&agrave;ng&hellip;\n<\/p>\n<p style=\"text-align: justify;\">\n\tT&iacute;nh l\u01b0\u01a1ng:\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\tN\u1ee3 TK 6421, 6422\n<\/p>\n<p style=\"text-align: justify; margin-left: 80px;\">\n\tC&oacute; TK 334\n<\/p>\n<p style=\"text-align: justify;\">\n\tb. C&aacute;c kho\u1ea3n tr&iacute;ch theo l\u01b0\u01a1ng\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\tN\u1ee3 TK 6421, 6422\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\tN\u1ee3 TK 334\n<\/p>\n<p style=\"text-align: justify; margin-left: 80px;\">\n\tC&oacute; TK 3382, 3383, 3384, 3385\n<\/p>\n<p style=\"text-align: justify;\">\n\tc. Thu\u1ebf TNCN n\u1ebfu c&oacute;\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\tN\u1ee3 TK 334\n<\/p>\n<p style=\"text-align: justify; margin-left: 80px;\">\n\tC&oacute; TK 3335\n<\/p>\n<p style=\"text-align: justify;\">\n\tKhi \u0111i n\u1ed9p thu\u1ebf TNCN l&agrave; doanh nghi\u1ec7p \u0111i n\u1ed9p h\u1ed9 ng\u01b0\u1eddi lao \u0111\u1ed9ng (kh\u1ea5u tr\u1eeb t\u1ea1i ngu\u1ed3n), KT h\u1ea1ch to&aacute;n: (nh\u1edb ph\u1ea3i l\u1eadp ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng)\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\tN\u1ee3 TK 3335\n<\/p>\n<p style=\"text-align: justify; margin-left: 80px;\">\n\tC&oacute; TK 111, 112\n<\/p>\n<p style=\"text-align: justify;\">\n\td. Tr\u1ea3 l\u01b0\u01a1ng:\n<\/p>\n<p style=\"text-align: justify;\">\n\tN\u1ebfu DN tr\u1ea3 l\u01b0\u01a1ng ng\u01b0\u1eddi lao \u0111\u1ed9ng b\u1eb1ng ti\u1ec1n:\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\tN\u1ee3 TK 334\n<\/p>\n<p style=\"text-align: justify; margin-left: 80px;\">\n\tC&oacute; TK 111, 112\n<\/p>\n<p style=\"text-align: justify;\">\n\tN\u1ebfu doanh nghi\u1ec7p c&oacute; d&ugrave;ng s\u1ea3n ph\u1ea9m s\u1ea3n xu\u1ea5t ra \u0111\u1ec3 tr\u1ea3 thay l\u01b0\u01a1ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng, tr\u01b0\u1edbc ti&ecirc;n K\u1ebf to&aacute;n ghi nh\u1eadn doanh thu c\u1ee7a s\u1ea3n ph\u1ea9m d&ugrave;ng \u0111\u1ec3 tr\u1ea3 l\u01b0\u01a1ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng:\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\tN\u1ee3 TK 334 &ndash; Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng (t\u1ed5ng gi&aacute; thanh to&aacute;n)\n<\/p>\n<p style=\"text-align: justify; margin-left: 80px;\">\n\tC&oacute; TK 511 &ndash; Doanh thu b&aacute;n h&agrave;ng v&agrave; cung c\u1ea5p d\u1ecbch v\u1ee5\n<\/p>\n<p style=\"text-align: justify; margin-left: 80px;\">\n\tC&oacute; TK 33311 &ndash; Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p\n<\/p>\n<p style=\"text-align: justify; margin-left: 80px;\">\n\tC&oacute; TK 3335 &ndash; Thu\u1ebf thu nh\u1eadp c&aacute; nh&acirc;n (n\u1ebfu c&oacute;).\n<\/p>\n<p style=\"text-align: justify;\">\n\t\u0110\u1ed3ng th\u1eddi k\u1ebf to&aacute;n ghi nh\u1eadn gi&aacute; v\u1ed1n h&agrave;ng b&aacute;n \u0111\u1ed1i v\u1edbi gi&aacute; tr\u1ecb s\u1ea3n ph\u1ea9m d&ugrave;ng \u0111\u1ec3 tr\u1ea3 l\u01b0\u01a1ng cho c&ocirc;ng nh&acirc;n vi&ecirc;n v&agrave; ng\u01b0\u1eddi lao \u0111\u1ed9ng:\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\tN\u1ee3 TK 632 &ndash; Gi&aacute; v\u1ed1n h&agrave;ng b&aacute;n\n<\/p>\n<p style=\"text-align: justify; margin-left: 80px;\">\n\tC&oacute; TK 155 &ndash; Th&agrave;nh ph\u1ea9m\n<\/p>\n<h2 style=\"text-align: justify;\">\n\t17. Vay v\u1ed1n \u0111\u1ec3 kinh doanh<br \/>\n<\/h2>\n<p style=\"text-align: justify;\">\n\ta. Khi \u0111i vay:\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\tN\u1ee3 TK 111, 112\n<\/p>\n<p style=\"text-align: justify; margin-left: 80px;\">\n\tC&oacute; TK 341 (3411, ho\u1eb7c 3412 t&ugrave;y v&agrave;o th\u1eddi gian vay)\n<\/p>\n<p style=\"text-align: justify;\">\n\tb. Khi tr\u1ea3 ti\u1ec1n vay v&agrave; l&atilde;i ti\u1ec1n vay:\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\tN\u1ee3 TK 341\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\tN\u1ee3 TK 635\n<\/p>\n<p style=\"text-align: justify; margin-left: 80px;\">\n\tC&oacute; TK 111, 112\n<\/p>\n<h2 style=\"text-align: justify;\">\n\t18. Khi thanh l&yacute; TSC\u0110, CCDC<br \/>\n<\/h2>\n<p style=\"text-align: justify;\">\n\ta. X&aacute;c \u0111\u1ecbnh gi&aacute; tr\u1ecb c&ograve;n l\u1ea1i c\u1ee7a TSC\u0110, CCDC:\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\tN\u1ee3 TK 214\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\tN\u1ee3 TK 811\n<\/p>\n<p style=\"text-align: justify; margin-left: 80px;\">\n\tC&oacute; TK 211\n<\/p>\n<p style=\"text-align: justify;\">\n\tb. X&aacute;c \u0111\u1ecbnh chi ph&iacute; thanh l&yacute; TSC\u0110, CCDC\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\tN\u1ee3 TK 811\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\tN\u1ee3 TK 1331 (n\u1ebfu c&oacute;)\n<\/p>\n<p style=\"text-align: justify; margin-left: 80px;\">\n\tC&oacute; TK 111, 112, 331\n<\/p>\n<p style=\"text-align: justify;\">\n\tc. X&aacute;c \u0111\u1ecbnh gi&aacute; tr\u1ecb thu h\u1ed3i c\u1ee7a TSC\u0110, CCDC:\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\tN\u1ee3 TK 111, 112, 131\n<\/p>\n<p style=\"text-align: justify; margin-left: 80px;\">\n\tC&oacute; TK 711\n<\/p>\n<p style=\"text-align: justify; margin-left: 80px;\">\n\tC&oacute; TK 3331\n<\/p>\n<h2 style=\"text-align: justify;\">\n\t19. Cu\u1ed1i k\u1ef3 x&aacute;c \u0111\u1ecbnh thu\u1ebf TNDN ph\u1ea3i n\u1ed9p<br \/>\n<\/h2>\n<p style=\"text-align: justify;\">\n\t\u0110\u1ec3 x&aacute;c \u0111\u1ecbnh \u0111\u01b0\u1ee3c thu\u1ebf TNDN ph\u1ea3i n\u1ed9p c&aacute;c b\u1ea1n n&ecirc;n k\u1ebft chuy\u1ec3n chi ph&iacute; l\u1ea7n \u0111\u1ea7u \u0111\u1ec3 x&aacute;c \u0111\u1ecbnh \u0111\u01b0\u1ee3c kho\u1ea3n thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN. Sau \u0111&oacute;, b\u1ea1n c\u1ed9ng to&agrave;n b\u1ed9 kho\u1ea3n chi ph&iacute; kh&ocirc;ng \u0111\u01b0\u1ee3c tr\u1eeb, tr\u1eeb \u0111i doanh thu mi\u1ec5n thu\u1ebf, tr\u1eeb \u0111i ph\u1ea7n chuy\u1ec3n l\u1ed7, khi \u0111&oacute; b\u1ea1n \u0111&atilde; x&aacute;c \u0111\u1ecbnh \u0111\u01b0\u1ee3c thu nh\u1eadp t&iacute;nh thu\u1ebf, n\u1ebfu trong k\u1ef3 c&oacute; \u01b0u \u0111&atilde;i v\u1ec1 thu\u1ebf TNDN, th&igrave; b\u1ea1n s\u1ebd t&iacute;nh h\u1ebft kho\u1ea3n \u0111&oacute;, sau khi x&aacute;c \u0111\u1ecbnh \u0111\u01b0\u1ee3c ch&iacute;nh x&aacute;c s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p b\u1ea1 h\u1ea1ch to&aacute;n:\n<\/p>\n<p style=\"text-align: justify;\">\n\tC&ocirc;ng th\u1ee9c x&aacute;c \u0111\u1ecbnh thu\u1ebf TNDN:\n<\/p>\n<p style=\"text-align: center;\">\n\t<strong><em>Thu\u1ebf TNDN ph\u1ea3i n\u1ed9p = Thu nh\u1eadp t&iacute;nh thu\u1ebf TNDN x % Thu\u1ebf su\u1ea5t thu\u1ebf TNDN (th&ocirc;ng th\u01b0\u1eddng l&agrave; 20%) x (1- % mi\u1ec5n gi\u1ea3m thu\u1ebf)<\/em><\/strong>\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\tN\u1ee3 TK 821\n<\/p>\n<p style=\"text-align: justify; margin-left: 80px;\">\n\tC&oacute; TK 3334\n<\/p>\n<p style=\"text-align: justify;\">\n\tKhi \u0111i n\u1ed9p thu\u1ebf TNDN h\u1ea1ch to&aacute;n: theo quy \u0111\u1ecbnh th&igrave; 70% thu\u1ebf TNDN c\u1ee7a n\u0103m t&agrave;i ch&iacute;nh ph\u1ea3i \u0111\u01b0\u1ee3c n\u1ed9p tr\u01b0\u1edbc qu&yacute; 4 n\u0103m t&agrave;i ch&iacute;nh \u0111&oacute;, n\u1ebfu kh&ocirc;ng kho\u1ea3n ch&ecirc;nh l\u1ec7ch s\u1ebd b\u1ecb t&iacute;nh ch\u1eadm n\u1ed9p; 30% c&ograve;n l\u1ea1i n\u1ed9p tr\u01b0\u1edbc ng&agrave;y 31\/03 n\u0103m sau li\u1ec1n k\u1ec1.\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\tN\u1ee3 TK 3334\n<\/p>\n<p style=\"text-align: justify; margin-left: 80px;\">\n\tC&oacute; TK 111, 112\n<\/p>\n<h2 style=\"text-align: justify;\">\n\t20. K\u1ebft chuy\u1ec3n cu\u1ed1i k\u1ef3<br \/>\n<\/h2>\n<p style=\"text-align: justify;\">\n\ta. Tr\u01b0\u1eddng h\u1ee3p DN l\u1ed7:\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\tN\u1ee3 TK 911\n<\/p>\n<p style=\"text-align: justify; margin-left: 80px;\">\n\tC&oacute; TK 632<br \/>\n\tC&oacute; TK 6421 (6422)<br \/>\n\tC&oacute; TK 635<br \/>\n\tC&oacute; TK 811\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\tN\u1ee3 TK 511<br \/>\n\tN\u1ee3 TK 515<br \/>\n\tN\u1ee3 TK 711<br \/>\n\tN\u1ee3 TK 421\n<\/p>\n<p style=\"text-align: justify; margin-left: 80px;\">\n\tC&oacute; TK 911\n<\/p>\n<p style=\"text-align: justify;\">\n\tb. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p l&atilde;i:\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\tN\u1ee3 TK 911\n<\/p>\n<p style=\"text-align: justify; margin-left: 80px;\">\n\tC&oacute; TK 632<br \/>\n\tC&oacute; TK 6421 (6422)<br \/>\n\tC&oacute; TK 635<br \/>\n\tC&oacute; TK 811<br \/>\n\tC&oacute; TK 821<br \/>\n\tC&oacute; TK 421\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\tN\u1ee3 TK 511<br \/>\n\tN\u1ee3 TK 515<br \/>\n\tN\u1ee3 TK 711\n<\/p>\n<p style=\"text-align: justify; margin-left: 80px;\">\n\tC&oacute; TK 911\n<\/p>\n<h2 style=\"text-align: justify;\">\n\t21. K\u1ebft chuy\u1ec3n l&atilde;i, l\u1ed7 n\u0103m tr\u01b0\u1edbc<br \/>\n<\/h2>\n<p style=\"text-align: justify;\">\n\tV\u1edbi tr\u01b0\u1eddng h\u1ee3p, n\u0103m hi\u1ec7n t\u1ea1i kh&ocirc;ng ph\u1ea3i n\u0103m \u0111\u1ea7u ti&ecirc;n, nghi\u1ec7p v\u1ee5 n&agrave;y l&agrave;m lu&ocirc;n t\u1eeb \u0111\u1ea7u n\u0103m t&agrave;i ch&iacute;nh, n\u1ebfu:\n<\/p>\n<p style=\"text-align: justify;\">\n\ta. N\u0103m tr\u01b0\u1edbc doanh nghi\u1ec7p l\u1ed7, k\u1ebf to&aacute;n h\u1ea1ch to&aacute;n chuy\u1ec3n l\u1ed7 nh\u01b0 sau:\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\tN\u1ee3 TK 4212\n<\/p>\n<p style=\"text-align: justify; margin-left: 80px;\">\n\tC&oacute; TK 4211\n<\/p>\n<p style=\"text-align: justify;\">\n\tb. N\u0103m tr\u01b0\u1edbc doanh nghi\u1ec7p l&atilde;i, k\u1ebf to&aacute;n h\u1ea1ch to&aacute;n chuy\u1ec3n l\u1ed7 nh\u01b0 sau:\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\tN\u1ee3 TK 4211\n<\/p>\n<p style=\"text-align: justify; margin-left: 80px;\">\n\tC&oacute; TK 4212\n<\/p>\n<h2 style=\"text-align: justify;\">\n\t22. Tr\u01b0\u1eddng h\u1ee3p ph&acirc;n chia l\u1ee3i nhu\u1eadn sau thu\u1ebf cu\u1ed1i n\u0103m<br \/>\n<\/h2>\n<p style=\"text-align: justify;\">\n\ta. Ph&acirc;n chia l\u1ee3i nhu\u1eadn sau thu\u1ebf cho c&aacute;c th&agrave;nh vi&ecirc;n g&oacute;p v\u1ed1n:\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\tN\u1ee3 TK 421 &ndash; L\u1ee3i nhu\u1eadn ch\u01b0a ph&acirc;n ph\u1ed1i\n<\/p>\n<p style=\"text-align: justify; margin-left: 80px;\">\n\tC&oacute; TK 338 &ndash; Ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh&aacute;c (3388).\n<\/p>\n<p style=\"text-align: justify;\">\n\tb. Khi tr\u1ea3 ti\u1ec1n c\u1ed5 t\u1ee9c c\u1ed5 phi\u1ebfu \u01b0u \u0111&atilde;i cho c&aacute;c c\u1ed5 \u0111&ocirc;ng, ghi:\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\tN\u1ee3 TK 338 &ndash; Ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh&aacute;c (3388)\n<\/p>\n<p style=\"text-align: justify; margin-left: 80px;\">\n\tC&oacute; c&aacute;c TK 111, 112. . . (S\u1ed1 ti\u1ec1n th\u1ef1c tr\u1ea3).\n<\/p>\n<p style=\"text-align: justify;\">\n\tc. Trong n\u0103m, t\u1ea1m tr&iacute;ch qu\u1ef9 d\u1ef1 ph&ograve;ng t&agrave;i ch&iacute;nh, ghi:\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\tN\u1ee3 TK 421 &ndash; L\u1ee3i nhu\u1eadn ch\u01b0a ph&acirc;n ph\u1ed1i\n<\/p>\n<p style=\"text-align: justify; margin-left: 80px;\">\n\tC&oacute; TK 418 &ndash; C&aacute;c qu\u1ef9 thu\u1ed9c v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu\n<\/p>\n<p style=\"text-align: justify; margin-left: 80px;\">\n\tC&oacute; TK 353 &ndash; Qu\u1ef9 khen th\u01b0\u1edfng, ph&uacute;c l\u1ee3i (3531, 3532, 3534)\n<\/p>\n<p style=\"text-align: justify;\">\n\tCu\u1ed1i n\u0103m, k\u1ebf to&aacute;n t&iacute;nh v&agrave; x&aacute;c \u0111\u1ecbnh s\u1ed1 ti\u1ec1n c&aacute;c qu\u1ef9 \u0111\u01b0\u1ee3c tr&iacute;ch th&ecirc;m, ghi:\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\tN\u1ee3 TK 421 &ndash; L\u1ee3i nhu\u1eadn ch\u01b0a ph&acirc;n ph\u1ed1i\n<\/p>\n<p style=\"text-align: justify; margin-left: 80px;\">\n\tC&oacute; TK 353 &ndash; Qu\u1ef9 khen th\u01b0\u1edfng, ph&uacute;c l\u1ee3i\n<\/p>\n<p style=\"text-align: justify; margin-left: 80px;\">\n\tC&oacute; TK 418 &ndash; C&aacute;c qu\u1ef9 thu\u1ed9c v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu\n<\/p>\n<p style=\"text-align: justify;\">\n\td. B\u1ed5 sung ngu\u1ed3n v\u1ed1n kinh doanh t\u1eeb l\u1ee3i nhu\u1eadn ho\u1ea1t \u0111\u1ed9ng kinh doanh, ghi:\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\tN\u1ee3 TK 421 &ndash; L\u1ee3i nhu\u1eadn ch\u01b0a ph&acirc;n ph\u1ed1i\n<\/p>\n<p style=\"text-align: justify; margin-left: 80px;\">\n\tC&oacute; TK 411 &ndash; Ngu\u1ed3n v\u1ed1n kinh doanh.)<br \/>\n\t&nbsp;<\/p>\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-hach-toan-ke-toan-doanh-nghiep-san-xuat-theo-tt133\/'><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-hach-toan-ke-toan-doanh-nghiep-san-xuat-theo-tt133\/\" data-layout=\"button_count\" data-action=\"like\" data-show-faces=\"false\" data-share=\"false\"><\/div><\/li><li style=\"padding:4.2px 0 !important\" class=\"heateor_sss_facebook_share\"><ss class=\"heateor_sss_square_count\">&nbsp;<\/ss><div class=\"fb-share-button\" data-href=\"https:\/\/htttdn.com\/index.php\/tin-tuc\/quy-trinh-hach-toan-ke-toan-doanh-nghiep-san-xuat-theo-tt133\/\" data-layout=\"button_count\"><\/div><\/li><li class=\"heateorSssSharingRound\"><i style=\"width:20px;height:20px;border-radius:999px;\" alt=\"Instagram\" Title=\"Instagram\" class=\"heateorSssSharing heateorSssInstagramBackground\"><a href=\"https:\/\/www.instagram.com\/\" rel=\"nofollow noopener\" target=\"_blank\"><ss style=\"display:block;border-radius:999px;\" class=\"heateorSssSharingSvg heateorSssInstagramSvg\"><\/ss><\/a><\/i><ss class=\"heateor_sss_square_count heateor_sss_instagram_count\">&nbsp;<\/ss><\/li><li class=\"heateorSssSharingRound\"><i style=\"width:20px;height:20px;border-radius:999px;\" alt=\"Twitter\" Title=\"Twitter\" class=\"heateorSssSharing heateorSssTwitterBackground\" onclick='heateorSssPopup(\"http:\/\/twitter.com\/intent\/tweet?text=Quy%20tr%C3%ACnh%20h%E1%BA%A1ch%20to%C3%A1n%20k%E1%BA%BF%20to%C3%A1n%20doanh%20nghi%E1%BB%87p%20s%E1%BA%A3n%20xu%E1%BA%A5t%20theo%20TT133&url=https%3A%2F%2Fhtttdn.com%2Findex.php%2Ftin-tuc%2Fquy-trinh-hach-toan-ke-toan-doanh-nghiep-san-xuat-theo-tt133%2F\")'><ss style=\"display:block;border-radius:999px;\" class=\"heateorSssSharingSvg heateorSssTwitterSvg\"><\/ss><\/i><ss class=\"heateor_sss_square_count heateor_sss_twitter_count\">&nbsp;<\/ss><\/li><li class=\"heateorSssSharingRound\"><i style=\"width:20px;height:20px;border-radius:999px;\" alt=\"Pinterest\" Title=\"Pinterest\" class=\"heateorSssSharing heateorSssPinterestBackground\" onclick=\"javascript:void( (function() {var e=document.createElement('script' );e.setAttribute('type','text\/javascript' );e.setAttribute('charset','UTF-8' );e.setAttribute('src','\/\/assets.pinterest.com\/js\/pinmarklet.js?r='+Math.random()*99999999);document.body.appendChild(e)})());\"><ss style=\"display:block;border-radius:999px;\" class=\"heateorSssSharingSvg heateorSssPinterestSvg\"><\/ss><\/i><ss class=\"heateor_sss_square_count heateor_sss_pinterest_count\">&nbsp;<\/ss><\/li><li class=\"heateorSssSharingRound\"><ss class=\"heateor_sss_square_count\">&nbsp;<\/ss><i style=\"width:20px;height:20px;border-radius:999px;\" title=\"More\" alt=\"More\" class=\"heateorSssSharing heateorSssMoreBackground\" onclick=\"heateorSssMoreSharingPopup(this, 'https:\/\/htttdn.com\/index.php\/tin-tuc\/quy-trinh-hach-toan-ke-toan-doanh-nghiep-san-xuat-theo-tt133\/', 'Quy%20tr%C3%ACnh%20h%E1%BA%A1ch%20to%C3%A1n%20k%E1%BA%BF%20to%C3%A1n%20doanh%20nghi%E1%BB%87p%20s%E1%BA%A3n%20xu%E1%BA%A5t%20theo%20TT133', '' )\" ><ss style=\"display:block\" class=\"heateorSssSharingSvg heateorSssMoreSvg\"><\/ss><\/i><\/li><li class=\"heateorSssSharingRound\"><ss class=\"heateor_sss_square_count\">&nbsp;<\/ss><i style=\"width:20px;height:20px;border-radius:999px;margin-left:9px !important;\" title=\"Total Shares\" class=\"heateorSssSharing heateorSssTCBackground\"><\/i><\/li><\/ul><div class=\"heateorSssClear\"><\/div><\/div><div class='heateorSssClear'><\/div><p>Ngu\u1ed3n: B&ugrave;i V\u0169 Th\u1ea3o Linh Khi h\u1ea1ch to&aacute;n 1 doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t c\u1ea7n ch&uacute; &yacute; nh\u1eefng \u0111\u1eb7c \u0111i\u1ec3m sau: Ng&agrave;nh h&agrave;ng s\u1ea3n xu\u1ea5t l&agrave; g&igrave;? C&oacute; \u0111\u1eb7c th&ugrave; g&igrave; kh&ocirc;ng? Quy tr&igrave;nh s\u1ea3n xu\u1ea5t c\u1ee7a \u0111\u01a1n v\u1ecb nh\u01b0 n&agrave;o? S\u1ea3n ph\u1ea9m s\u1ea3n xu\u1ea5t ra l&agrave; g&igrave;, c&oacute; \u0111\u1eb7c th&ugrave;&#8230;<\/p>\n","protected":false},"author":1,"comment_status":"open","ping_status":"closed","template":"","format":"standard","meta":[],"ht-kb-category":[121],"ht-kb-tag":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v15.2.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\r\n<title>Quy tr\u00ecnh h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t theo TT133 - H\u1ec7 th\u1ed1ng th\u00f4ng tin doanh nghi\u1ec7p<\/title>\r\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\r\n<link rel=\"canonical\" href=\"https:\/\/htttdn.com\/index.php\/tin-tuc\/quy-trinh-hach-toan-ke-toan-doanh-nghiep-san-xuat-theo-tt133\/\" \/>\r\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\r\n<meta property=\"og:type\" content=\"article\" \/>\r\n<meta property=\"og:title\" content=\"Quy tr\u00ecnh h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t theo TT133 - H\u1ec7 th\u1ed1ng th\u00f4ng tin doanh nghi\u1ec7p\" \/>\r\n<meta property=\"og:description\" content=\"Ngu\u1ed3n: B&ugrave;i V\u0169 Th\u1ea3o Linh Khi h\u1ea1ch to&aacute;n 1 doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t c\u1ea7n ch&uacute; &yacute; nh\u1eefng \u0111\u1eb7c \u0111i\u1ec3m sau: Ng&agrave;nh h&agrave;ng s\u1ea3n xu\u1ea5t l&agrave; g&igrave;? 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