{"id":1280,"date":"2024-03-22T16:02:35","date_gmt":"2024-03-22T09:02:35","guid":{"rendered":"http:\/\/kthtx.vn\/?p=1280"},"modified":"2024-03-22T16:02:36","modified_gmt":"2024-03-22T09:02:36","slug":"tai-khoan-141-tam-ung-trong-htx","status":"publish","type":"post","link":"https:\/\/kthtx.vn\/index.php\/2024\/03\/22\/tai-khoan-141-tam-ung-trong-htx\/","title":{"rendered":"T\u00c0I KHO\u1ea2N 141 – T\u1ea0M \u1ee8NG TRONG HTX"},"content":{"rendered":"\n

          1. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n<\/strong><\/p>\n\n\n\n

a) T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n t\u1ea1m \u1ee9ng c\u1ee7a HTX cho ng\u01b0\u1eddi lao \u0111\u1ed9ng trong HTX v\u00e0 t\u00ecnh h\u00ecnh thanh to\u00e1n c\u00e1c kho\u1ea3n t\u1ea1m \u1ee9ng \u0111\u00f3.<\/p>\n\n\n\n

          b) Kho\u1ea3n t\u1ea1m \u1ee9ng l\u00e0 m\u1ed9t kho\u1ea3n ti\u1ec1n ho\u1eb7c v\u1eadt t\u01b0 do HTX giao cho ng\u01b0\u1eddi nh\u1eadn t\u1ea1m \u1ee9ng \u0111\u1ec3 th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 s\u1ea3n xu\u1ea5t, kinh doanh ho\u1eb7c gi\u1ea3i quy\u1ebft m\u1ed9t c\u00f4ng vi\u1ec7c n\u00e0o \u0111\u00f3 \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t. Ng\u01b0\u1eddi nh\u1eadn t\u1ea1m \u1ee9ng ph\u1ea3i l\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0m vi\u1ec7c t\u1ea1i HTX. \u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi nh\u1eadn t\u1ea1m \u1ee9ng th\u01b0\u1eddng xuy\u00ean (thu\u1ed9c c\u00e1c b\u1ed9 ph\u1eadn cung \u1ee9ng v\u1eadt t\u01b0, qu\u1ea3n tr\u1ecb, h\u00e0nh ch\u00ednh) ph\u1ea3i \u0111\u01b0\u1ee3c Gi\u00e1m \u0111\u1ed1c (T\u1ed5ng gi\u00e1m \u0111\u1ed1c) ch\u1ec9 \u0111\u1ecbnh b\u1eb1ng v\u0103n b\u1ea3n.<\/p>\n\n\n\n

          c) Ng\u01b0\u1eddi nh\u1eadn t\u1ea1m \u1ee9ng (c\u00f3 t\u01b0 c\u00e1ch c\u00e1 nh\u00e2n hay t\u1eadp th\u1ec3) ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1edbi HTX v\u1ec1 s\u1ed1 \u0111\u00e3 nh\u1eadn t\u1ea1m \u1ee9ng v\u00e0 ch\u1ec9 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng t\u1ea1m \u1ee9ng theo \u0111\u00fang m\u1ee5c \u0111\u00edch v\u00e0 n\u1ed9i dung c\u00f4ng vi\u1ec7c \u0111\u00e3 \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t. N\u1ebfu s\u1ed1 ti\u1ec1n nh\u1eadn t\u1ea1m \u1ee9ng kh\u00f4ng s\u1eed d\u1ee5ng ho\u1eb7c kh\u00f4ng s\u1eed d\u1ee5ng h\u1ebft ph\u1ea3i n\u1ed9p l\u1ea1i qu\u1ef9. Ng\u01b0\u1eddi nh\u1eadn t\u1ea1m \u1ee9ng kh\u00f4ng \u0111\u01b0\u1ee3c chuy\u1ec3n s\u1ed1 ti\u1ec1n t\u1ea1m \u1ee9ng cho ng\u01b0\u1eddi kh\u00e1c s\u1eed d\u1ee5ng.<\/p>\n\n\n\n

          Khi ho\u00e0n th\u00e0nh, k\u1ebft th\u00fac c\u00f4ng vi\u1ec7c \u0111\u01b0\u1ee3c giao, ng\u01b0\u1eddi nh\u1eadn t\u1ea1m \u1ee9ng ph\u1ea3i l\u1eadp b\u1ea3ng thanh to\u00e1n t\u1ea1m \u1ee9ng (k\u00e8m theo ch\u1ee9ng t\u1eeb g\u1ed1c) \u0111\u1ec3 thanh to\u00e1n to\u00e0n b\u1ed9, d\u1ee9t \u0111i\u1ec3m (theo t\u1eebng l\u1ea7n, t\u1eebng kho\u1ea3n) s\u1ed1 t\u1ea1m \u1ee9ng \u0111\u00e3 nh\u1eadn, s\u1ed1 t\u1ea1m \u1ee9ng \u0111\u00e3 s\u1eed d\u1ee5ng v\u00e0 kho\u1ea3n ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 \u0111\u00e3 nh\u1eadn t\u1ea1m \u1ee9ng v\u1edbi s\u1ed1 \u0111\u00e3 s\u1eed d\u1ee5ng (n\u1ebfu c\u00f3). Kho\u1ea3n t\u1ea1m \u1ee9ng s\u1eed d\u1ee5ng kh\u00f4ng h\u1ebft n\u1ebfu kh\u00f4ng n\u1ed9p l\u1ea1i qu\u1ef9 th\u00ec ph\u1ea3i t\u00ednh tr\u1eeb v\u00e0o l\u01b0\u01a1ng c\u1ee7a ng\u01b0\u1eddi nh\u1eadn t\u1ea1m \u1ee9ng. Tr\u01b0\u1eddng h\u1ee3p chi qu\u00e1 s\u1ed1 nh\u1eadn t\u1ea1m \u1ee9ng th\u00ec HTX s\u1ebd chi b\u1ed5 sung s\u1ed1 c\u00f2n thi\u1ebfu.<\/p>\n\n\n\n

          d) Ph\u1ea3i thanh to\u00e1n d\u1ee9t \u0111i\u1ec3m kho\u1ea3n t\u1ea1m \u1ee9ng k\u1ef3 tr\u01b0\u1edbc m\u1edbi \u0111\u01b0\u1ee3c nh\u1eadn t\u1ea1m \u1ee9ng k\u1ef3 sau. K\u1ebf to\u00e1n ph\u1ea3i m\u1edf s\u1ed5 k\u1ebf to\u00e1n chi ti\u1ebft theo d\u00f5i cho t\u1eebng ng\u01b0\u1eddi nh\u1eadn t\u1ea1m \u1ee9ng v\u00e0 ghi ch\u00e9p \u0111\u1ea7y \u0111\u1ee7 t\u00ecnh h\u00ecnh nh\u1eadn, thanh to\u00e1n t\u1ea1m \u1ee9ng theo t\u1eebng l\u1ea7n t\u1ea1m \u1ee9ng.<\/p>\n\n\n\n

      2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a T\u00e0i kho\u1ea3n 141 – T\u1ea1m \u1ee9ng<\/strong><\/p>\n\n\n\n

          B\u00ean N\u1ee3:<\/strong><\/p>\n\n\n\n

C\u00e1c kho\u1ea3n ti\u1ec1n, v\u1eadt t\u01b0 \u0111\u00e3 t\u1ea1m \u1ee9ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u1ee7a h\u1ee3p t\u00e1c x\u00e3.<\/p>\n\n\n\n

          B\u00ean C\u00f3:<\/strong><\/p>\n\n\n\n

          – C\u00e1c kho\u1ea3n t\u1ea1m \u1ee9ng \u0111\u00e3 \u0111\u01b0\u1ee3c thanh to\u00e1n;<\/p>\n\n\n\n

          – S\u1ed1 ti\u1ec1n t\u1ea1m \u1ee9ng d\u00f9ng kh\u00f4ng h\u1ebft nh\u1eadp l\u1ea1i qu\u1ef9 ho\u1eb7c t\u00ednh tr\u1eeb v\u00e0o l\u01b0\u01a1ng;<\/p>\n\n\n\n

          – C\u00e1c kho\u1ea3n v\u1eadt t\u01b0 \u0111\u00e3 t\u1ea1m \u1ee9ng s\u1eed d\u1ee5ng kh\u00f4ng h\u1ebft nh\u1eadp l\u1ea1i kho.<\/p>\n\n\n\n

          S\u1ed1 d\u01b0 b\u00ean N\u1ee3:<\/strong><\/p>\n\n\n\n

          <\/strong>S\u1ed1 t\u1ea1m \u1ee9ng ch\u01b0a thanh to\u00e1n.<\/p>\n\n\n\n

          3. Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n m\u1ed9t s\u1ed1 giao d\u1ecbch kinh t\u1ebf ch\u1ee7 y\u1ebfu<\/p>\n\n\n\n

          a) Khi t\u1ea1m \u1ee9ng ti\u1ec1n, v\u1eadt t\u01b0 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng trong HTX, ghi:<\/p>\n\n\n\n

          N\u1ee3 TK 141 – T\u1ea1m \u1ee9ng<\/p>\n\n\n\n

                   C\u00f3 c\u00e1c TK 111, 112, 152,…     <\/p>\n\n\n\n

         b) Khi th\u1ef1c hi\u1ec7n xong c\u00f4ng vi\u1ec7c \u0111\u01b0\u1ee3c giao, ng\u01b0\u1eddi nh\u1eadn t\u1ea1m \u1ee9ng l\u1eadp B\u1ea3ng thanh to\u00e1n t\u1ea1m \u1ee9ng k\u00e8m theo c\u00e1c ch\u1ee9ng t\u1eeb g\u1ed1c \u0111\u00e3 \u0111\u01b0\u1ee3c k\u00fd duy\u1ec7t \u0111\u1ec3 quy\u1ebft to\u00e1n kho\u1ea3n t\u1ea1m \u1ee9ng, ghi:<\/p>\n\n\n\n

         N\u1ee3 c\u00e1c TK 152, 156, 642, …<\/p>\n\n\n\n

          N\u1ee3 TK 133 – Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (n\u1ebfu c\u00f3)<\/p>\n\n\n\n

C\u00f3 TK 141 – T\u1ea1m \u1ee9ng.<\/p>\n\n\n\n

         c) C\u00e1c kho\u1ea3n t\u1ea1m \u1ee9ng chi (ho\u1eb7c s\u1eed d\u1ee5ng) kh\u00f4ng h\u1ebft, ph\u1ea3i nh\u1eadp l\u1ea1i qu\u1ef9, nh\u1eadp l\u1ea1i kho ho\u1eb7c tr\u1eeb v\u00e0o l\u01b0\u01a1ng c\u1ee7a ng\u01b0\u1eddi nh\u1eadn t\u1ea1m \u1ee9ng, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 111 – Ti\u1ec1n m\u1eb7t<\/p>\n\n\n\n

N\u1ee3 TK 152 – V\u1eadt li\u1ec7u, d\u1ee5ng c\u1ee5<\/p>\n\n\n\n

N\u1ee3 TK 334 – Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/p>\n\n\n\n

         C\u00f3 TK 141 – T\u1ea1m \u1ee9ng.<\/p>\n\n\n\n

d) Tr\u01b0\u1eddng h\u1ee3p s\u1ed1 th\u1ef1c chi \u0111\u00e3 \u0111\u01b0\u1ee3c duy\u1ec7t l\u1edbn h\u01a1n s\u1ed1 \u0111\u00e3 nh\u1eadn t\u1ea1m \u1ee9ng, k\u1ebf to\u00e1n l\u1eadp phi\u1ebfu chi \u0111\u1ec3 thanh to\u00e1n th\u00eam cho ng\u01b0\u1eddi nh\u1eadn t\u1ea1m \u1ee9ng, ghi:<\/p>\n\n\n\n

N\u1ee3 c\u00e1c TK 152, 156, 642,…<\/p>\n\n\n\n

C\u00f3 TK 111 – Ti\u1ec1n m\u1eb7t.<\/p>\n","protected":false},"excerpt":{"rendered":"

          1. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n a) T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n t\u1ea1m \u1ee9ng c\u1ee7a HTX cho ng\u01b0\u1eddi lao \u0111\u1ed9ng trong HTX v\u00e0 t\u00ecnh h\u00ecnh thanh to\u00e1n c\u00e1c kho\u1ea3n t\u1ea1m \u1ee9ng \u0111\u00f3.           b) Kho\u1ea3n t\u1ea1m \u1ee9ng l\u00e0 m\u1ed9t kho\u1ea3n ti\u1ec1n ho\u1eb7c v\u1eadt t\u01b0 do HTX giao cho ng\u01b0\u1eddi nh\u1eadn t\u1ea1m … <\/p>\n","protected":false},"author":156,"featured_media":342,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_mi_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[6,162],"tags":[],"class_list":["post-1280","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ban-tin-hop-tac-xa","category-thong-tu-24-2017-tt-btc","grid-sizer"],"_links":{"self":[{"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts\/1280","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/users\/156"}],"replies":[{"embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/comments?post=1280"}],"version-history":[{"count":1,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts\/1280\/revisions"}],"predecessor-version":[{"id":1281,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts\/1280\/revisions\/1281"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/media\/342"}],"wp:attachment":[{"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/media?parent=1280"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/categories?post=1280"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/tags?post=1280"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}