{"id":614,"date":"2022-03-28T09:15:10","date_gmt":"2022-03-28T02:15:10","guid":{"rendered":"http:\/\/kthtx.vn\/?p=614"},"modified":"2022-03-28T09:15:11","modified_gmt":"2022-03-28T02:15:11","slug":"huong-dan-hach-toan-chi-phi-thue-tndn-821-tt-133","status":"publish","type":"post","link":"https:\/\/kthtx.vn\/index.php\/2022\/03\/28\/huong-dan-hach-toan-chi-phi-thue-tndn-821-tt-133\/","title":{"rendered":"H\u01b0\u1edbng d\u1eabn h\u1ea1ch to\u00e1n chi ph\u00ed thu\u1ebf TNDN 821 – TT 133"},"content":{"rendered":"\n

<\/h2>\n\n\n\n

C\u0103n c\u1ee9 v\u00e0o nguy\u00ean t\u1eafc k\u1ebf to\u00e1n t\u00e0i kho\u1ea3n 821 v\u00e0 c\u00e1c t\u00e0i kho\u1ea3n li\u00ean quan. C\u0103n c\u1ee9 v\u00e0o k\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a t\u00e0i kho\u1ea3n 821 v\u00e0 c\u00e1c t\u00e0i kho\u1ea3n c\u00f3 li\u00ean quan. <\/p>\n\n\n\n

1. H\u00e0ng qu\u00fd, t\u1ea1m t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p h\u00e0ng qu\u00fd.<\/strong><\/h3>\n\n\n\n

\u2013 H\u00e0ng qu\u00fd, khi x\u00e1c \u0111\u1ecbnh thu\u1ebf TNDN t\u1ea1m ph\u1ea3i n\u1ed9p theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt thu\u1ebf TNDN. K\u1ebf to\u00e1n ph\u1ea3n \u00e1nh s\u1ed1 thu\u1ebf TNDN t\u1ea1m ph\u1ea3i n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc v\u00e0o chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 821- Chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/p>\n\n\n\n

C\u00f3 TK 3334 \u2013 Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/p>\n\n\n\n

\u2013 Khi n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p v\u00e0o NSNN, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 3334 \u2013 Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/p>\n\n\n\n

C\u00f3 TK 111, 112,\u2026<\/p>\n\n\n\n

2. Cu\u1ed1i n\u0103m t\u00e0i ch\u00ednh, quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p trong n\u0103m.<\/strong><\/h3>\n\n\n\n

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 theo t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf ho\u1eb7c s\u1ed1 thu\u1ebf do c\u01a1 quan thu\u1ebf th\u00f4ng b\u00e1o ph\u1ea3i n\u1ed9p.<\/p>\n\n\n\n

\u2013 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, k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh b\u1ed5 sung s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u00f2n ph\u1ea3i n\u1ed9p, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 821- Chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/p>\n\n\n\n

C\u00f3 TK 3334 \u2013 Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/p>\n\n\n\n

\u2013 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, k\u1ebf to\u00e1n ghi gi\u1ea3m chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 3334 \u2013 Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/p>\n\n\n\n

C\u00f3 TK 821- Chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/p>\n\n\n\n

3. H\u1ea1ch to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p khi ph\u00e1t hi\u1ec7n ra sai s\u00f3t.<\/strong><\/h3>\n\n\n\n

Tr\u01b0\u1eddng h\u1ee3p ph\u00e1t hi\u1ec7n sai s\u00f3t kh\u00f4ng tr\u1ecdng y\u1ebfu c\u1ee7a c\u00e1c n\u0103m tr\u01b0\u1edbc li\u00ean quan \u0111\u1ebfn thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p c\u1ee7a c\u00e1c n\u0103m tr\u01b0\u1edbc, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n t\u0103ng (ho\u1eb7c gi\u1ea3m) s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p c\u1ee7a c\u00e1c n\u0103m tr\u01b0\u1edbc v\u00e0o chi ph\u00ed thu\u1ebf thu nh\u1eadp c\u1ee7a n\u0103m ph\u00e1t hi\u1ec7n sai s\u00f3t.<\/p>\n\n\n\n

\u2013 Tr\u01b0\u1eddng h\u1ee3p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u1ee7a c\u00e1c n\u0103m tr\u01b0\u1edbc ph\u1ea3i n\u1ed9p b\u1ed5 sung do ph\u00e1t hi\u1ec7n sai s\u00f3t kh\u00f4ng tr\u1ecdng y\u1ebfu c\u1ee7a c\u00e1c n\u0103m tr\u01b0\u1edbc \u0111\u01b0\u1ee3c ghi t\u0103ng chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u1ee7a n\u0103m hi\u1ec7n t\u1ea1i, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 821- Chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/p>\n\n\n\n

C\u00f3 TK 3334 \u2013 Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/p>\n\n\n\n

\u2013 Tr\u01b0\u1eddng h\u1ee3p s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p \u0111\u01b0\u1ee3c ghi gi\u1ea3m do ph\u00e1t hi\u1ec7n sai s\u00f3t kh\u00f4ng tr\u1ecdng y\u1ebfu c\u1ee7a c\u00e1c n\u0103m tr\u01b0\u1edbc \u0111\u01b0\u1ee3c ghi gi\u1ea3m chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u1ee7a n\u0103m hi\u1ec7n t\u1ea1i, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 3334 <\/p>\n\n\n\n

C\u00f3 TK 821- Chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/p>\n\n\n\n

Cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n khi l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, k\u1ebft chuy\u1ec3n chi ph\u00ed thu\u1ebf thu nh\u1eadp, ghi.<\/strong><\/h3>\n\n\n\n

\u2013 N\u1ebfu TK 821 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 \u2013 X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh<\/p>\n\n\n\n

C\u00f3 TK 821- Chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/p>\n\n\n\n

\u2013 N\u1ebfu TK 821 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 821- Chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/p>\n\n\n\n

C\u00f3 TK 911 \u2013 X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh.<\/p>\n","protected":false},"excerpt":{"rendered":"

C\u0103n c\u1ee9 v\u00e0o nguy\u00ean t\u1eafc k\u1ebf to\u00e1n t\u00e0i kho\u1ea3n 821 v\u00e0 c\u00e1c t\u00e0i kho\u1ea3n li\u00ean quan. C\u0103n c\u1ee9 v\u00e0o k\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a t\u00e0i kho\u1ea3n 821 v\u00e0 c\u00e1c t\u00e0i kho\u1ea3n c\u00f3 li\u00ean quan. 1. H\u00e0ng qu\u00fd, t\u1ea1m t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p h\u00e0ng qu\u00fd. \u2013 H\u00e0ng qu\u00fd, khi … <\/p>\n","protected":false},"author":1,"featured_media":0,"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":[56],"tags":[81],"class_list":["post-614","post","type-post","status-publish","format-standard","hentry","category-kinh-te-hoc","tag-hach-toan-thue-tndn","grid-sizer"],"_links":{"self":[{"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts\/614","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\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/comments?post=614"}],"version-history":[{"count":2,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts\/614\/revisions"}],"predecessor-version":[{"id":616,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts\/614\/revisions\/616"}],"wp:attachment":[{"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/media?parent=614"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/categories?post=614"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/tags?post=614"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}