{"id":1385,"date":"2024-04-04T16:16:55","date_gmt":"2024-04-04T09:16:55","guid":{"rendered":"http:\/\/kthtx.vn\/?p=1385"},"modified":"2024-04-04T16:16:56","modified_gmt":"2024-04-04T09:16:56","slug":"tai-khoan-659-chi-phi-thue-thu-nhap-doanh-nghiep-trong-htx","status":"publish","type":"post","link":"https:\/\/kthtx.vn\/index.php\/2024\/04\/04\/tai-khoan-659-chi-phi-thue-thu-nhap-doanh-nghiep-trong-htx\/","title":{"rendered":"T\u00c0I KHO\u1ea2N 659 – CHI PH\u00cd THU\u1ebe THU NH\u1eacP DOANH NGHI\u1ec6P TRONG HTX"},"content":{"rendered":"\n

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

– T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u1ee7a HTX ph\u00e1t sinh trong n\u0103m l\u00e0m c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh sau thu\u1ebf c\u1ee7a HTX trong n\u0103m t\u00e0i ch\u00ednh hi\u1ec7n h\u00e0nh.<\/p>\n\n\n\n

– Chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o t\u00e0i kho\u1ea3n n\u00e0y l\u00e0 s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p t\u00ednh tr\u00ean thu nh\u1eadp ch\u1ecbu thu\u1ebf trong n\u0103m v\u00e0 thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p hi\u1ec7n h\u00e0nh.<\/p>\n\n\n\n

– H\u00e0ng qu\u00fd, k\u1ebf to\u00e1n c\u0103n c\u1ee9 v\u00e0o ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u1ec3 ghi nh\u1eadn s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1ea1m ph\u1ea3i n\u1ed9p v\u00e0o chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p. Cu\u1ed1i n\u0103m t\u00e0i ch\u00ednh, c\u0103n c\u1ee9 v\u00e0o t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf, n\u1ebfu s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1ea1m ph\u1ea3i n\u1ed9p trong n\u0103m nh\u1ecf h\u01a1n s\u1ed1 ph\u1ea3i n\u1ed9p cho n\u0103m \u0111\u00f3 th\u00ec s\u1ed1 ch\u00eanh l\u1ec7ch \u0111\u01b0\u1ee3c ghi nh\u1eadn th\u00eam v\u00e0o chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p. Tr\u01b0\u1eddng h\u1ee3p s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1ea1m ph\u1ea3i n\u1ed9p trong n\u0103m l\u1edbn h\u01a1n s\u1ed1 ph\u1ea3i n\u1ed9p c\u1ee7a n\u0103m \u0111\u00f3 th\u00ec s\u1ed1 ch\u00eanh l\u1ec7ch \u0111\u01b0\u1ee3c ghi gi\u1ea3m chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/p>\n\n\n\n

– Khi ph\u00e1t hi\u1ec7n c\u00f3 sai s\u00f3t k\u1ebf to\u00e1n k\u1ec3 c\u1ea3 sai s\u00f3t c\u1ee7a nh\u1eefng n\u0103m tr\u01b0\u1edbc, th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh sai s\u00f3t v\u00e0o k\u1ef3 ph\u00e1t hi\u1ec7n sai s\u00f3t.<\/p>\n\n\n\n

2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a T\u00e0i kho\u1ea3n 659 – Chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/strong><\/p>\n\n\n\n

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

– Chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u00e1t sinh trong n\u0103m;<\/p>\n\n\n\n

– Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u1ee7a c\u00e1c n\u0103m tr\u01b0\u1edbc ph\u1ea3i n\u1ed9p b\u1ed5 sung.<\/p>\n\n\n\n

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

– S\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p th\u1ef1c t\u1ebf ph\u1ea3i n\u1ed9p trong n\u0103m nh\u1ecf h\u01a1n s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1ea1m ph\u1ea3i n\u1ed9p;<\/p>\n\n\n\n

– S\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p gi\u1ea3m do ph\u00e1t hi\u1ec7n sai s\u00f3t c\u1ee7a c\u00e1c n\u0103m tr\u01b0\u1edbc;<\/p>\n\n\n\n

– K\u1ebft chuy\u1ec3n chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p v\u00e0o TK 911 \u201cX\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh\u201d.<\/p>\n\n\n\n

T\u00e0i kho\u1ea3n 659 \u201cChi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p\u201d kh\u00f4ng c\u00f3 s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3.<\/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. H\u00e0ng qu\u00fd, khi x\u00e1c \u0111\u1ecbnh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1ea1m ph\u1ea3i n\u1ed9p 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

Khi n\u1ed9p 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 TK 111, 112.<\/p>\n\n\n\n

3.2. Cu\u1ed1i n\u0103m t\u00e0i ch\u00ednh, c\u0103n c\u1ee9 v\u00e0o s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p th\u1ef1c t\u1ebf ph\u1ea3i n\u1ed9p:<\/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 trong n\u0103m l\u1edbn h\u01a1n s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1ea1m ph\u1ea3i n\u1ed9p, 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

– N\u1ebfu s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p th\u1ef1c t\u1ebf ph\u1ea3i n\u1ed9p trong n\u0103m nh\u1ecf h\u01a1n s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1ea1m ph\u1ea3i n\u1ed9p, 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

3.3. Cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n, k\u1ebft chuy\u1ec3n chi ph\u00ed thu\u1ebf thu nh\u1eadp, ghi:<\/p>\n\n\n\n

– N\u1ebfu TK 659 c\u00f3 s\u1ed1 ph\u00e1t sinh N\u1ee3 l\u1edbn h\u01a1n s\u1ed1 ph\u00e1t sinh C\u00f3 th\u00ec s\u1ed1 ch\u00eanh l\u1ec7ch, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 911 – X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh<\/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 TK 659 c\u00f3 s\u1ed1 ph\u00e1t sinh N\u1ee3 nh\u1ecf h\u01a1n s\u1ed1 ph\u00e1t sinh C\u00f3 th\u00ec s\u1ed1 ch\u00eanh l\u1ec7ch, 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 911 – X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh.<\/p>\n","protected":false},"excerpt":{"rendered":"

1. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n – T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u1ee7a HTX ph\u00e1t sinh trong n\u0103m l\u00e0m c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh sau thu\u1ebf c\u1ee7a HTX trong n\u0103m t\u00e0i ch\u00ednh hi\u1ec7n h\u00e0nh. – Chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p … <\/p>\n","protected":false},"author":156,"featured_media":269,"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-1385","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\/1385","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=1385"}],"version-history":[{"count":1,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts\/1385\/revisions"}],"predecessor-version":[{"id":1386,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts\/1385\/revisions\/1386"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/media\/269"}],"wp:attachment":[{"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/media?parent=1385"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/categories?post=1385"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/tags?post=1385"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}