{"id":1308,"date":"2024-03-22T16:31:16","date_gmt":"2024-03-22T09:31:16","guid":{"rendered":"http:\/\/kthtx.vn\/?p=1308"},"modified":"2024-03-22T16:31:17","modified_gmt":"2024-03-22T09:31:17","slug":"tai-khoan-333-thue-va-cac-khoan-phai-nop-nha-nuoc-trong-htx","status":"publish","type":"post","link":"https:\/\/kthtx.vn\/index.php\/2024\/03\/22\/tai-khoan-333-thue-va-cac-khoan-phai-nop-nha-nuoc-trong-htx\/","title":{"rendered":"T\u00c0I KHO\u1ea2N 333 – THU\u1ebe V\u00c0 C\u00c1C KHO\u1ea2N PH\u1ea2I N\u1ed8P NH\u00c0 N\u01af\u1edaC TRONG HTX"},"content":{"rendered":"\n

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

1.1. T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh quan h\u1ec7 gi\u1eefa HTX v\u1edbi Nh\u00e0 n\u01b0\u1edbc v\u1ec1 c\u00e1c kho\u1ea3n thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed v\u00e0 c\u00e1c kho\u1ea3n kh\u00e1c ph\u1ea3i n\u1ed9p, \u0111\u00e3 n\u1ed9p, c\u00f2n ph\u1ea3i n\u1ed9p v\u00e0o Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc trong k\u1ef3 k\u1ebf to\u00e1n n\u0103m.<\/p>\n\n\n\n

1.2. HTX ch\u1ee7 \u0111\u1ed9ng t\u00ednh, x\u00e1c \u0111\u1ecbnh v\u00e0 k\u00ea khai s\u1ed1 thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p cho Nh\u00e0 n\u01b0\u1edbc theo lu\u1eadt \u0111\u1ecbnh; K\u1ecbp th\u1eddi ph\u1ea3n \u00e1nh v\u00e0o s\u1ed5 k\u1ebf to\u00e1n s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p, \u0111\u00e3 n\u1ed9p, \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, \u0111\u01b0\u1ee3c ho\u00e0n…<\/p>\n\n\n\n

1.3. \u0110\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n, \u0111\u01b0\u1ee3c gi\u1ea3m, k\u1ebf to\u00e1n ph\u1ea3i ph\u00e2n bi\u1ec7t r\u00f5 s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n, \u0111\u01b0\u1ee3c gi\u1ea3m th\u1ef1c hi\u1ec7n theo nguy\u00ean t\u1eafc:<\/p>\n\n\n\n

– Thu\u1ebf XK, TT\u0110B, BVMT ph\u1ea3i n\u1ed9p khi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 nh\u01b0ng sau \u0111\u00f3 \u0111\u01b0\u1ee3c ho\u00e0n, \u0111\u01b0\u1ee3c gi\u1ea3m th\u00ec k\u1ebf to\u00e1n ghi nh\u1eadn v\u00e0o thu nh\u1eadp kh\u00e1c.<\/p>\n\n\n\n

– Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c ho\u00e0n ghi gi\u1ea3m s\u1ed1 thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb. S\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p \u0111\u01b0\u1ee3c gi\u1ea3m ghi nh\u1eadn v\u00e0o thu nh\u1eadp kh\u00e1c.<\/p>\n\n\n\n

1.4. K\u1ebf to\u00e1n ph\u1ea3i m\u1edf s\u1ed5 chi ti\u1ebft theo d\u00f5i t\u1eebng kho\u1ea3n thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p, \u0111\u00e3 n\u1ed9p v\u00e0 c\u00f2n ph\u1ea3i n\u1ed9p.<\/p>\n\n\n\n

2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a T\u00e0i kho\u1ea3n 333 – Thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p nh\u00e0 n\u01b0\u1edbc<\/strong><\/p>\n\n\n\n

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

– S\u1ed1 thu\u1ebf GTGT \u0111\u00e3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb trong k\u1ef3;<\/p>\n\n\n\n

– S\u1ed1 thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed v\u00e0 c\u00e1c kho\u1ea3n kh\u00e1c \u0111\u00e3 n\u1ed9p v\u00e0o Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc;<\/p>\n\n\n\n

– S\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb v\u00e0o s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p;<\/p>\n\n\n\n

– S\u1ed1 thu\u1ebf GTGT c\u1ee7a h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i, b\u1ecb gi\u1ea3m gi\u00e1.<\/p>\n\n\n\n

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

– S\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u ra;<\/p>\n\n\n\n

– S\u1ed1 thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed v\u00e0 c\u00e1c kho\u1ea3n kh\u00e1c ph\u1ea3i n\u1ed9p v\u00e0o Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc.<\/p>\n\n\n\n

S\u1ed1 d\u01b0 b\u00ean C\u00f3:<\/strong><\/p>\n\n\n\n

S\u1ed1 thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed v\u00e0 c\u00e1c kho\u1ea3n kh\u00e1c c\u00f2n ph\u1ea3i n\u1ed9p v\u00e0o Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc.<\/p>\n\n\n\n

TK 333 c\u00f3 th\u1ec3 c\u00f3 s\u1ed1 d\u01b0 b\u00ean N\u1ee3<\/strong>: S\u1ed1 d\u01b0 b\u00ean N\u1ee3 (n\u1ebfu c\u00f3) c\u1ee7a TK 333 ph\u1ea3n \u00e1nh s\u1ed1 thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n \u0111\u00e3 n\u1ed9p l\u1edbn h\u01a1n s\u1ed1 thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p cho Nh\u00e0 n\u01b0\u1edbc.<\/p>\n\n\n\n

T\u00e0i kho\u1ea3n 333 – Thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p Nh\u00e0 n\u01b0\u1edbc, c\u00f3 3 t\u00e0i kho\u1ea3n c\u1ea5p 2:<\/p>\n\n\n\n

– T\u00e0i kho\u1ea3n 3331 – Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ph\u1ea3i n\u1ed9p:<\/em> Ph\u1ea3n \u00e1nh s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u ra, s\u1ed1 thu\u1ebf GTGT c\u1ee7a h\u00e0ng nh\u1eadp kh\u1ea9u ph\u1ea3i n\u1ed9p, s\u1ed1 thu\u1ebf GTGT \u0111\u00e3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, s\u1ed1 thu\u1ebf GTGT \u0111\u00e3 n\u1ed9p v\u00e0 c\u00f2n ph\u1ea3i n\u1ed9p v\u00e0o Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc.<\/p>\n\n\n\n

– T\u00e0i kho\u1ea3n 3334 – Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p:<\/em> Ph\u1ea3n \u00e1nh s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p m\u00e0 HTX ph\u1ea3i n\u1ed9p, \u0111\u00e3 n\u1ed9p v\u00e0 c\u00f2n ph\u1ea3i n\u1ed9p v\u00e0o Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc.<\/p>\n\n\n\n

– T\u00e0i kho\u1ea3n 3338 – Thu\u1ebf kh\u00e1c, ph\u00ed, l\u1ec7 ph\u00ed v\u00e0 c\u00e1c kho\u1ea3n kh\u00e1c ph\u1ea3i n\u1ed9p nh\u00e0 n\u01b0\u1edbc:<\/em> Ph\u1ea3n \u00e1nh s\u1ed1 ph\u1ea3i n\u1ed9p, \u0111\u00e3 n\u1ed9p v\u00e0 c\u00f2n ph\u1ea3i n\u1ed9p v\u00e0o Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc v\u1ec1 thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, thu\u1ebf xu\u1ea5t nh\u1eadp kh\u1ea9u, thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng v\u00e0 c\u00e1c lo\u1ea1i thu\u1ebf kh\u00e1c nh\u01b0 thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, l\u1ec7 ph\u00ed m\u00f4n b\u00e0i,….<\/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<\/strong><\/p>\n\n\n\n

3.1. K\u1ebf to\u00e1n thu\u1ebf GTGT<\/p>\n\n\n\n

a) Ph\u1ea3n \u00e1nh doanh thu ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh, thu nh\u1eadp kh\u00e1c t\u1eeb ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 ho\u1eb7c ho\u1ea1t \u0111\u1ed9ng kh\u00e1c:<\/p>\n\n\n\n

– Tr\u01b0\u1eddng h\u1ee3p HTX t\u00ednh v\u00e0 n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb, c\u0103n c\u1ee9 v\u00e0o h\u00f3a \u0111\u01a1n GTGT ph\u00e1t h\u00e0nh cho kh\u00e1ch h\u00e0ng, ghi:<\/p>\n\n\n\n

N\u1ee3 c\u00e1c TK 111, 112, 131 (t\u1ed5ng gi\u00e1 thanh to\u00e1n)<\/p>\n\n\n\n

     C\u00f3 c\u00e1c TK 511, 558 (gi\u00e1 ch\u01b0a c\u00f3 thu\u1ebf GTGT)<\/p>\n\n\n\n

C\u00f3 TK 3331 – Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p (n\u1ebfu c\u00f3).<\/p>\n\n\n\n

– Tr\u01b0\u1eddng h\u1ee3p HTX t\u00ednh v\u00e0 n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp, c\u0103n c\u1ee9 v\u00e0o h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng, ghi:<\/p>\n\n\n\n

N\u1ee3 c\u00e1c TK 111, 112, 131 (t\u1ed5ng gi\u00e1 thanh to\u00e1n)<\/p>\n\n\n\n

     C\u00f3 c\u00e1c TK 511, 558 (t\u1ed5ng gi\u00e1 thanh to\u00e1n)<\/p>\n\n\n\n

S\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp \u0111\u01b0\u1ee3c ghi nh\u1eadn gi\u1ea3m doanh thu, ghi:<\/p>\n\n\n\n

N\u1ee3 c\u00e1c TK 511, 558<\/p>\n\n\n\n

          C\u00f3 TK 3331 – Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p<\/p>\n\n\n\n

– Khi HTX n\u1ed9p thu\u1ebf GTGT v\u00e0o Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 3331 – Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p<\/p>\n\n\n\n

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

          b) K\u1ebf to\u00e1n thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/p>\n\n\n\n

– \u0110\u1ecbnh k\u1ef3, k\u1ebf to\u00e1n t\u00ednh, x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u1edbi s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u ra ph\u1ea3i n\u1ed9p trong k\u1ef3, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 3331 – Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p (n\u1ebfu c\u00f3)<\/p>\n\n\n\n

C\u00f3 TK 133 – Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb.<\/p>\n\n\n\n

          – Tr\u01b0\u1eddng h\u1ee3p t\u1ea1i th\u1eddi \u0111i\u1ec3m giao d\u1ecbch ph\u00e1t sinh ch\u01b0a x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u00f3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb hay kh\u00f4ng, k\u1ebf to\u00e1n ghi nh\u1eadn to\u00e0n b\u1ed9 s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o tr\u00ean TK 133. \u0110\u1ecbnh k\u1ef3, khi x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u1edbi thu\u1ebf GTGT \u0111\u1ea7u ra, k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh v\u00e0o chi ph\u00ed c\u00f3 li\u00ean quan, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 632 – Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n (thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u<\/p>\n\n\n\n

tr\u1eeb c\u1ee7a h\u00e0ng t\u1ed3n kho \u0111\u00e3 b\u00e1n)<\/p>\n\n\n\n

N\u1ee3 TK 642 – Chi ph\u00ed qu\u1ea3n l\u00fd kinh doanh (thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o kh\u00f4ng<\/p>\n\n\n\n

\u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb c\u1ee7a c\u00e1c kho\u1ea3n chi ph\u00ed qu\u1ea3n l\u00fd kinh doanh)<\/p>\n\n\n\n

C\u00f3 TK 133 – Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb.<\/p>\n\n\n\n

c) Tr\u01b0\u1eddng h\u1ee3p HTX \u0111\u01b0\u1ee3c gi\u1ea3m s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p, k\u1ebf to\u00e1n ghi nh\u1eadn s\u1ed1 thu\u1ebf GTGT \u0111\u01b0\u1ee3c gi\u1ea3m v\u00e0o thu nh\u1eadp kh\u00e1c, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 3331 – Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p (n\u1ebfu \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0o s\u1ed1 thu\u1ebf ph\u1ea3i<\/p>\n\n\n\n

n\u1ed9p)<\/p>\n\n\n\n

N\u1ee3 c\u00e1c TK 111, 112 (N\u1ebfu s\u1ed1 \u0111\u01b0\u1ee3c gi\u1ea3m \u0111\u01b0\u1ee3c nh\u1eadn l\u1ea1i b\u1eb1ng ti\u1ec1n)<\/p>\n\n\n\n

C\u00f3 TK 558 – Thu nh\u1eadp kh\u00e1c.<\/p>\n\n\n\n

         d) K\u1ebf to\u00e1n thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c ho\u00e0n, ghi:<\/p>\n\n\n\n

N\u1ee3 c\u00e1c TK 111, 112<\/p>\n\n\n\n

                   C\u00f3 TK 133 – Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb.<\/p>\n\n\n\n

3.2. Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/p>\n\n\n\n

a) C\u0103n c\u1ee9 s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1ea1m ph\u1ea3i n\u1ed9p v\u00e0o Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc h\u00e0ng qu\u00fd theo quy \u0111\u1ecbnh, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 659 – Chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/p>\n\n\n\n

            C\u00f3 TK 3334 – Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/p>\n\n\n\n

b) Khi n\u1ed9p ti\u1ec1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p v\u00e0o NSNN, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 3334 – Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/p>\n\n\n\n

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

c) Cu\u1ed1i n\u0103m, khi x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p m\u00e0 HTX ph\u1ea3i n\u1ed9p c\u1ee7a n\u0103m t\u00e0i ch\u00ednh:<\/p>\n\n\n\n

– N\u1ebfu s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p th\u1ef1c t\u1ebf ph\u1ea3i n\u1ed9p nh\u1ecf h\u01a1n s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1ea1m n\u1ed9p h\u00e0ng qu\u00fd trong n\u0103m, th\u00ec s\u1ed1 ch\u00eanh l\u1ec7ch, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 3334 – Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/p>\n\n\n\n

C\u00f3 TK 659 – Chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/p>\n\n\n\n

        – N\u1ebfu s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p th\u1ef1c t\u1ebf ph\u1ea3i n\u1ed9p l\u1edbn h\u01a1n s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1ea1m n\u1ed9p h\u00e0ng qu\u00fd trong n\u0103m, th\u00ec s\u1ed1 ch\u00eanh l\u1ec7ch ph\u1ea3i n\u1ed9p thi\u1ebfu, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 659 – Chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/p>\n\n\n\n

C\u00f3 TK 3334 – Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/p>\n\n\n\n

3.3. Thu\u1ebf kh\u00e1c, ph\u00ed, l\u1ec7 ph\u00ed v\u00e0 c\u00e1c kho\u1ea3n kh\u00e1c ph\u1ea3i n\u1ed9p nh\u00e0 n\u01b0\u1edbc<\/p>\n\n\n\n

a) Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/p>\n\n\n\n

– Khi x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n ph\u1ea3i n\u1ed9p kh\u1ea5u tr\u1eeb t\u1ea1i ngu\u1ed3n t\u00ednh tr\u00ean thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a th\u00e0nh vi\u00ean v\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00e1c, ghi:<\/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 333 – Thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p Nh\u00e0 n\u01b0\u1edbc (3338).<\/p>\n\n\n\n

– Khi chi tr\u1ea3 thu nh\u1eadp cho c\u00e1c c\u00e1 nh\u00e2n b\u00ean ngo\u00e0i, HTX ph\u1ea3i x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n ph\u1ea3i n\u1ed9p (n\u1ebfu c\u00f3) theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf:<\/p>\n\n\n\n

+ Kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n khi chi tr\u1ea3 ti\u1ec1n th\u00f9 lao, d\u1ecbch v\u1ee5 thu\u00ea ngo\u00e0i…, ghi:<\/p>\n\n\n\n

N\u1ee3 c\u00e1c TK 154, 642  (t\u1ed5ng s\u1ed1 ph\u1ea3i thanh to\u00e1n); ho\u1eb7c<\/p>\n\n\n\n

N\u1ee3 TK 353 – Qu\u1ef9 khen th\u01b0\u1edfng, ph\u00fac l\u1ee3i (t\u1ed5ng ti\u1ec1n ph\u1ea3i thanh to\u00e1n)<\/p>\n\n\n\n

     C\u00f3 TK 333 – Thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p Nh\u00e0 n\u01b0\u1edbc (s\u1ed1<\/p>\n\n\n\n

thu\u1ebf TNCN ph\u1ea3i kh\u1ea5u tr\u1eeb) (3338) (n\u1ebfu c\u00f3)<\/p>\n\n\n\n

C\u00f3 c\u00e1c TK 111, 112 (s\u1ed1 ti\u1ec1n th\u1ef1c tr\u1ea3).<\/p>\n\n\n\n

+ Kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n khi chi tr\u1ea3 c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 cho c\u00e1c c\u00e1 nh\u00e2n b\u00ean ngo\u00e0i c\u00f3 thu nh\u1eadp, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 331 – Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n (t\u1ed5ng s\u1ed1 ti\u1ec1n ph\u1ea3i tr\u1ea3)<\/p>\n\n\n\n

       C\u00f3 TK 333 – Thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p Nh\u00e0 n\u01b0\u1edbc (s\u1ed1 thu\u1ebf                             TNCN ph\u1ea3i kh\u1ea5u tr\u1eeb) (3338) (n\u1ebfu c\u00f3)<\/p>\n\n\n\n

      C\u00f3 c\u00e1c TK 111, 112 (s\u1ed1 ti\u1ec1n th\u1ef1c tr\u1ea3).<\/p>\n\n\n\n

– Khi n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n v\u00e0o Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc thay cho ng\u01b0\u1eddi c\u00f3 thu nh\u1eadp, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 333 – Thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p Nh\u00e0 n\u01b0\u1edbc (3338) (n\u1ebfu c\u00f3)<\/p>\n\n\n\n

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

b) Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng khi b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5<\/p>\n\n\n\n

– X\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t ho\u1eb7c thu\u1ebf xu\u1ea5t kh\u1ea9u ho\u1eb7c thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng ph\u1ea3i n\u1ed9p, k\u1ebf to\u00e1n ghi gi\u1ea3m doanh thu ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 511- Doanh thu ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh<\/p>\n\n\n\n

C\u00f3 TK 3338 – Thu\u1ebf kh\u00e1c, ph\u00ed, l\u1ec7 ph\u00ed v\u00e0 c\u00e1c kho\u1ea3n kh\u00e1c ph\u1ea3i n\u1ed9p nh\u00e0 n\u01b0\u1edbc (chi ti\u1ebft theo t\u1eebng lo\u1ea1i thu\u1ebf).<\/p>\n\n\n\n

– Khi n\u1ed9p c\u00e1c lo\u1ea1i thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t ho\u1eb7c thu\u1ebf xu\u1ea5t kh\u1ea9u ho\u1eb7c thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 3338 – Thu\u1ebf kh\u00e1c, ph\u00ed, l\u1ec7 ph\u00ed v\u00e0 c\u00e1c kho\u1ea3n kh\u00e1c ph\u1ea3i n\u1ed9p nh\u00e0 n\u01b0\u1edbc (chi ti\u1ebft theo t\u1eebng lo\u1ea1i thu\u1ebf)<\/p>\n\n\n\n

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

c) Thu\u1ebf nh\u00e0 \u0111\u1ea5t, ti\u1ec1n thu\u00ea \u0111\u1ea5t<\/p>\n\n\n\n

– X\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf nh\u00e0 \u0111\u1ea5t, ti\u1ec1n thu\u00ea \u0111\u1ea5t ph\u1ea3i n\u1ed9p t\u00ednh v\u00e0o chi ph\u00ed qu\u1ea3n l\u00fd HTX, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 642 – Chi ph\u00ed qu\u1ea3n l\u00fd kinh doanh<\/p>\n\n\n\n

C\u00f3 TK 333 – Thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p Nh\u00e0 n\u01b0\u1edbc (3338).<\/p>\n\n\n\n

– Khi n\u1ed9p ti\u1ec1n thu\u1ebf nh\u00e0 \u0111\u1ea5t, ti\u1ec1n thu\u00ea \u0111\u1ea5t v\u00e0o Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 333 –  Thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p Nh\u00e0 n\u01b0\u1edbc (3338)<\/p>\n\n\n\n

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

d) C\u00e1c lo\u1ea1i thu\u1ebf kh\u00e1c, ph\u00ed, l\u1ec7 ph\u00ed v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p kh\u00e1c<\/p>\n\n\n\n

– Khi x\u00e1c \u0111\u1ecbnh s\u1ed1 l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 t\u00ednh tr\u00ean gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n mua v\u1ec1 (khi \u0111\u0103ng k\u00fd quy\u1ec1n s\u1edf h\u1eefu ho\u1eb7c quy\u1ec1n s\u1eed d\u1ee5ng), ghi:<\/p>\n\n\n\n

N\u1ee3 TK 211 – T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/p>\n\n\n\n

C\u00f3 TK 333 – Thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p Nh\u00e0 n\u01b0\u1edbc (3338).<\/p>\n\n\n\n

– Khi th\u1ef1c n\u1ed9p c\u00e1c lo\u1ea1i thu\u1ebf kh\u00e1c (nh\u01b0 thu\u1ebf nh\u00e0 th\u1ea7u), ph\u00ed, l\u1ec7 ph\u00ed v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p kh\u00e1c, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 333 – Thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p Nh\u00e0 n\u01b0\u1edbc<\/p>\n\n\n\n

C\u00f3 c\u00e1c TK 111, 112.<\/p>\n","protected":false},"excerpt":{"rendered":"

1. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n 1.1. T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh quan h\u1ec7 gi\u1eefa HTX v\u1edbi Nh\u00e0 n\u01b0\u1edbc v\u1ec1 c\u00e1c kho\u1ea3n thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed v\u00e0 c\u00e1c kho\u1ea3n kh\u00e1c ph\u1ea3i n\u1ed9p, \u0111\u00e3 n\u1ed9p, c\u00f2n ph\u1ea3i n\u1ed9p v\u00e0o Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc trong k\u1ef3 k\u1ebf to\u00e1n n\u0103m. 1.2. HTX ch\u1ee7 \u0111\u1ed9ng t\u00ednh, x\u00e1c \u0111\u1ecbnh … <\/p>\n","protected":false},"author":156,"featured_media":336,"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-1308","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\/1308","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=1308"}],"version-history":[{"count":1,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts\/1308\/revisions"}],"predecessor-version":[{"id":1309,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts\/1308\/revisions\/1309"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/media\/336"}],"wp:attachment":[{"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/media?parent=1308"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/categories?post=1308"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/tags?post=1308"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}