{"id":58041,"date":"2026-03-12T14:25:32","date_gmt":"2026-03-12T07:25:32","guid":{"rendered":"http:\/\/helpasp.misa.vn\/accounting\/?post_type=ht_kb&p=58041"},"modified":"2026-04-09T09:35:32","modified_gmt":"2026-04-09T02:35:32","slug":"cach-hach-toan-von-gop-chu-so-huu-tk-411-theo-thong-tu-99-thong-tu-200-va-thong-tu-133","status":"publish","type":"ht_kb","link":"http:\/\/helpasp.misa.vn\/accounting\/kb\/cach-hach-toan-von-gop-chu-so-huu-tk-411-theo-thong-tu-99-thong-tu-200-va-thong-tu-133\/","title":{"rendered":"C\u00e1ch h\u1ea1ch to\u00e1n v\u1ed1n g\u00f3p ch\u1ee7 s\u1edf h\u1eefu (TK 411) theo Th\u00f4ng t\u01b0 99, Th\u00f4ng t\u01b0 200 v\u00e0 Th\u00f4ng t\u01b0 133"},"content":{"rendered":"
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1. T\u1ed5ng quan<\/strong><\/h3>\n

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M\u1ee5c \u0111\u00edch:<\/strong> B\u00e0i vi\u1ebft n\u00e0y cung c\u1ea5p c\u00e1i nh\u00ecn t\u1ed5ng th\u1ec3 v\u1ec1 c\u00e1c ph\u01b0\u01a1ng ph\u00e1p h\u1ea1ch to\u00e1n v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu theo ba th\u00f4ng t\u01b0 k\u1ebf to\u00e1n: Th\u00f4ng t\u01b0 99, Th\u00f4ng t\u01b0 200 v\u00e0 Th\u00f4ng t\u01b0 133. Qua \u0111\u00f3, Anh\/Ch\u1ecb c\u00f3 th\u1ec3 n\u1eafm b\u1eaft c\u00e1c b\u00fat to\u00e1n ch\u00ednh v\u00e0 x\u1eed l\u00fd c\u00e1c nghi\u1ec7p v\u1ee5 \u0111\u1eb7c th\u00f9 nh\u01b0 nh\u1eadn v\u1ed1n g\u00f3p b\u1eb1ng t\u00e0i s\u1ea3n, ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu, hay ghi nh\u1eadn th\u1eb7ng d\u01b0 v\u1ed1n.<\/p>\n

N\u1ed9i dung b\u00e0i vi\u1ebft g\u1ed3m:<\/strong><\/p>\n

    \n
  • H\u1ea1ch to\u00e1n v\u1ed1n g\u00f3p ch\u1ee7 s\u1edf h\u1eefu theo Th\u00f4ng t\u01b0 99<\/li>\n
  • H\u1ea1ch to\u00e1n v\u1ed1n g\u00f3p ch\u1ee7 s\u1edf h\u1eefu theo Th\u00f4ng t\u01b0 200<\/li>\n
  • H\u1ea1ch to\u00e1n v\u1ed1n g\u00f3p ch\u1ee7 s\u1edf h\u1eefu theo Th\u00f4ng t\u01b0 133<\/li>\n<\/ul>\n

    Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/strong>\u00a0K\u1ebf to\u00e1n<\/p>\n<\/div><\/div>\n

    <\/span><\/p>\n

    2. H\u01b0\u1edbng d\u1eabn h\u1ea1ch to\u00e1n<\/strong><\/h3>\n

    <\/div>

    \n\n\n\n
    <\/div><\/div>\n
    <\/span><\/p>\n

    2.1 H\u1ea1ch to\u00e1n v\u1ed1n g\u00f3p ch\u1ee7 s\u1edf h\u1eefu theo TT 99<\/h4>\n

    <\/div>

    \n
    2.1.1 Khi doanh nghi\u1ec7p th\u1ef1c nh\u1eadn v\u1ed1n g\u00f3p ho\u1eb7c huy \u0111\u1ed9ng v\u1ed1n c\u1ee7a c\u00e1c ch\u1ee7 s\u1edf h\u1eefu<\/h5>\n

    Khi doanh nghi\u1ec7p th\u1ef1c nh\u1eadn v\u1ed1n g\u00f3p ho\u1eb7c huy \u0111\u1ed9ng v\u1ed1n c\u1ee7a c\u00e1c ch\u1ee7 s\u1edf h\u1eefu, ghi:<\/p>\n

    N\u1ee3 c\u00e1c TK 111, 112 (n\u1ebfu nh\u1eadn v\u1ed1n g\u00f3p b\u1eb1ng ti\u1ec1n)<\/p>\n

    N\u1ee3 c\u00e1c TK 121, 128, 228 (n\u1ebfu nh\u1eadn v\u1ed1n g\u00f3p b\u1eb1ng c\u1ed5 phi\u1ebfu, tr\u00e1i phi\u1ebfu, c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o doanh nghi\u1ec7p kh\u00e1c)<\/p>\n

    N\u1ee3 c\u00e1c TK 152, 155, 156 (n\u1ebfu nh\u1eadn v\u1ed1n g\u00f3p b\u1eb1ng h\u00e0ng t\u1ed3n kho)<\/p>\n

    N\u1ee3 c\u00e1c TK 211, 213, 217, 241 (n\u1ebfu nh\u1eadn v\u1ed1n g\u00f3p b\u1eb1ng TSC\u0110, B\u0110S\u0110T)<\/p>\n

    N\u1ee3 c\u00e1c TK 331, 338, 341 (n\u1ebfu chuy\u1ec3n kho\u1ea3n vay, m\u01b0\u1ee3n, n\u1ee3 ph\u1ea3i tr\u1ea3 th\u00e0nh v\u1ed1n g\u00f3p)<\/p>\n

    N\u1ee3 TK 4112 \u2013 Th\u1eb7ng d\u01b0 v\u1ed1n (ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3 \u0111\u01b0\u1ee3c chuy\u1ec3n th\u00e0nh v\u1ed1n g\u00f3p nh\u1ecf h\u01a1n m\u1ec7nh gi\u00e1 c\u1ed5 ph\u1ea7n \u0111\u1ed1i v\u1edbi c\u00f4ng ty c\u1ed5 ph\u1ea7n ho\u1eb7c gi\u00e1 tr\u1ecb ph\u1ea7n v\u1ed1n g\u00f3p theo \u0111i\u1ec1u l\u1ec7 \u0111\u1ed1i v\u1edbi lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p kh\u00e1c) (n\u1ebfu c\u00f3)<\/p>\n

    C\u00f3 TK 4111 \u2013 V\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu<\/p>\n

    C\u00f3 TK 4112 \u2013 Th\u1eb7ng d\u01b0 v\u1ed1n (ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3 \u0111\u01b0\u1ee3c chuy\u1ec3n th\u00e0nh v\u1ed1n g\u00f3p l\u1edbn h\u01a1n m\u1ec7nh gi\u00e1 c\u1ed5 ph\u1ea7n \u0111\u1ed1i v\u1edbi c\u00f4ng ty c\u1ed5 ph\u1ea7n ho\u1eb7c gi\u00e1 tr\u1ecb ph\u1ea7n v\u1ed1n g\u00f3p theo \u0111i\u1ec1u l\u1ec7 \u0111\u1ed1i v\u1edbi lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p kh\u00e1c) (n\u1ebfu c\u00f3).<\/p>\n

    2.1.2. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p kh\u00e1c kh\u00f4ng ph\u1ea3i l\u00e0 c\u00f4ng ty c\u1ed5 ph\u1ea7n huy \u0111\u1ed9ng v\u1ed1n t\u1eeb c\u00e1c th\u00e0nh vi\u00ean g\u00f3p v\u1ed1n.<\/h5>\n

    a) Khi nh\u1eadn v\u1ed1n th\u1ef1c g\u00f3p theo \u0111i\u1ec1u l\u1ec7 c\u1ee7a doanh nghi\u1ec7p, ghi:<\/p>\n

    N\u1ee3 c\u00e1c TK 111, 112 (gi\u00e1 tr\u1ecb v\u1ed1n g\u00f3p th\u1ef1c nh\u1eadn)<\/p>\n

    C\u00f3 TK 4111 \u2013 V\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu.<\/p>\n

    b) Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p huy \u0111\u1ed9ng v\u1ed1n t\u1eeb c\u00e1c th\u00e0nh vi\u00ean g\u00f3p v\u1ed1n c\u00f3 ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 tr\u1ecb v\u1ed1n g\u00f3p th\u1ef1c nh\u1eadn v\u1edbi gi\u00e1 tr\u1ecb v\u1ed1n theo \u0110i\u1ec1u l\u1ec7 c\u1ee7a doanh nghi\u1ec7p, ghi:<\/p>\n

    N\u1ee3 c\u00e1c TK 111, 112 (gi\u00e1 tr\u1ecb v\u1ed1n g\u00f3p th\u1ef1c nh\u1eadn)<\/p>\n

    N\u1ee3 TK 4112 \u2013 Th\u1eb7ng d\u01b0 v\u1ed1n (gi\u00e1 tr\u1ecb v\u1ed1n g\u00f3p th\u1ef1c nh\u1eadn nh\u1ecf h\u01a1n gi\u00e1 tr\u1ecb v\u1ed1n theo \u0110i\u1ec1u l\u1ec7 c\u1ee7a doanh nghi\u1ec7p) (n\u1ebfu c\u00f3)<\/p>\n

    C\u00f3 TK 4111 \u2013 V\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu (gi\u00e1 tr\u1ecb v\u1ed1n theo \u0110i\u1ec1u l\u1ec7 c\u1ee7a doanh nghi\u1ec7p)<\/p>\n

    C\u00f3 TK 4112 \u2013 Th\u1eb7ng d\u01b0 v\u1ed1n (gi\u00e1 tr\u1ecb v\u1ed1n g\u00f3p th\u1ef1c nh\u1eadn l\u1edbn h\u01a1n gi\u00e1 tr\u1ecb v\u1ed1n theo \u0110i\u1ec1u l\u1ec7 c\u1ee7a doanh nghi\u1ec7p) (n\u1ebfu c\u00f3).<\/p>\n

    2.1.3. Tr\u01b0\u1eddng h\u1ee3p c\u00f4ng ty c\u1ed5 ph\u1ea7n ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu huy \u0111\u1ed9ng v\u1ed1n t\u1eeb c\u00e1c th\u00e0nh vi\u00ean, c\u1ed5 \u0111\u00f4ng.<\/h5>\n

    a) \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p kh\u00f4ng ph\u1ea3i l\u00e0 c\u00f4ng ty \u0111\u1ea1i ch\u00fang:<\/p>\n

    N\u1ee3 c\u00e1c TK 111, 112 (gi\u00e1 ph\u00e1t h\u00e0nh)<\/p>\n

    N\u1ee3 TK 4112 \u2013 Th\u1eb7ng d\u01b0 v\u1ed1n (gi\u00e1 ph\u00e1t h\u00e0nh nh\u1ecf h\u01a1n m\u1ec7nh gi\u00e1) (n\u1ebfu c\u00f3)<\/p>\n

    C\u00f3 TK 4111 \u2013 V\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu (m\u1ec7nh gi\u00e1)<\/p>\n

    C\u00f3 TK 4112 \u2013 Th\u1eb7ng d\u01b0 v\u1ed1n (gi\u00e1 ph\u00e1t h\u00e0nh l\u1edbn h\u01a1n m\u1ec7nh gi\u00e1) (n\u1ebfu c\u00f3).<\/p>\n

    b) \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p l\u00e0 c\u00f4ng ty \u0111\u1ea1i ch\u00fang:<\/p>\n

    \u2013 Khi nh\u1eadn \u0111\u01b0\u1ee3c ti\u1ec1n mua c\u1ed5 phi\u1ebfu c\u1ee7a c\u1ed5 \u0111\u00f4ng \u1edf t\u00e0i kho\u1ea3n phong t\u1ecfa c\u1ee7a ng\u00e2n h\u00e0ng, ghi:<\/p>\n

    N\u1ee3 TK 112 \u2013 Ti\u1ec1n g\u1eedi kh\u00f4ng k\u1ef3 h\u1ea1n (t\u1ed5ng s\u1ed1 ti\u1ec1n)<\/p>\n

    C\u00f3 TK 3388 \u2013 Ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c.<\/p>\n

    \u2013 Khi doanh nghi\u1ec7p \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p, ghi:<\/p>\n

    N\u1ee3 TK 3388 \u2013 Ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c<\/p>\n

    N\u1ee3 TK 4112 \u2013 Th\u1eb7ng d\u01b0 v\u1ed1n (gi\u00e1 ph\u00e1t h\u00e0nh nh\u1ecf h\u01a1n m\u1ec7nh gi\u00e1) (n\u1ebfu c\u00f3)<\/p>\n

    C\u00f3 TK 4111 \u2013 V\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu (m\u1ec7nh gi\u00e1)<\/p>\n

    C\u00f3 TK 4112 \u2013 Th\u1eb7ng d\u01b0 v\u1ed1n (gi\u00e1 ph\u00e1t h\u00e0nh l\u1edbn h\u01a1n m\u1ec7nh gi\u00e1) (n\u1ebfu c\u00f3).<\/p>\n

    \u0110\u1ed3ng th\u1eddi doanh nghi\u1ec7p ph\u1ea3i tr\u00ecnh b\u00e0y tr\u00ean thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p t\u1ea1i th\u1eddi \u0111i\u1ec3m k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n doanh nghi\u1ec7p \u0111ang th\u1ef1c hi\u1ec7n giao d\u1ecbch ho\u1eb7c \u0111\u00e3 k\u1ebft th\u00fac c\u00e1c giao d\u1ecbch ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu huy \u0111\u1ed9ng v\u1ed1n nh\u01b0ng ch\u01b0a nh\u1eadn \u0111\u01b0\u1ee3c Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p \u0111\u1ec3 ghi t\u0103ng v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n

    2.1.4. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu \u0111\u1ec3 tr\u1ea3 c\u1ed5 t\u1ee9c ho\u1eb7c ph\u00e2n ph\u1ed1i l\u1ee3i nhu\u1eadn cho c\u00e1c ch\u1ee7 s\u1edf h\u1eefu ho\u1eb7c d\u00f9ng c\u00e1c ngu\u1ed3n thu\u1ed9c v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu \u0111\u1ec3 t\u0103ng th\u00eam ho\u1eb7c b\u1ed5 sung v\u1ed1n \u0111i\u1ec1u l\u1ec7.<\/h5>\n

    \u2013 T\u1ea1i th\u1eddi \u0111i\u1ec3m doanh nghi\u1ec7p ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu \u0111\u1ec3 tr\u1ea3 c\u1ed5 t\u1ee9c ho\u1eb7c ph\u00e2n ph\u1ed1i l\u1ee3i nhu\u1eadn cho c\u00e1c ch\u1ee7 s\u1edf h\u1eefu ho\u1eb7c d\u00f9ng c\u00e1c ngu\u1ed3n thu\u1ed9c v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu \u0111\u1ec3 t\u0103ng th\u00eam ho\u1eb7c b\u1ed5 sung v\u1ed1n \u0111i\u1ec1u l\u1ec7, ghi:<\/p>\n

    N\u1ee3 c\u00e1c TK 414, 418, 421,\u2026<\/p>\n

    C\u00f3 TK 4118- V\u1ed1n kh\u00e1c.<\/p>\n

    \u2013 Khi doanh nghi\u1ec7p \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p, ghi:<\/p>\n

    N\u1ee3 TK 4118 \u2013 V\u1ed1n kh\u00e1c<\/p>\n

    C\u00f3 TK 4111 \u2013 V\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu.<\/p>\n

    2.1.5. T\u1eadp h\u1ee3p c\u00e1c chi ph\u00ed tr\u1ef1c ti\u1ebfp li\u00ean quan \u0111\u1ebfn vi\u1ec7c ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu khi ph\u00e1t sinh<\/h5>\n

    T\u1eadp h\u1ee3p c\u00e1c chi ph\u00ed tr\u1ef1c ti\u1ebfp li\u00ean quan \u0111\u1ebfn vi\u1ec7c ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu khi ph\u00e1t sinh, ghi:<\/p>\n

    N\u1ee3 TK 4112 \u2013 Th\u1eb7ng d\u01b0 v\u1ed1n<\/p>\n

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

    Ph\u1ea7n chi ph\u00ed ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu kh\u00f4ng th\u00e0nh c\u00f4ng \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o chi ph\u00ed t\u00e0i ch\u00ednh, ghi:<\/p>\n

    N\u1ee3 TK 635 \u2013 Chi ph\u00ed t\u00e0i ch\u00ednh<\/p>\n

    C\u00f3 TK 4112 \u2013 Th\u1eb7ng d\u01b0 v\u1ed1n.<\/p>\n

    2.1.6. Tr\u01b0\u1eddng h\u1ee3p c\u00f4ng ty c\u1ed5 ph\u1ea7n ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu \u0111\u1ec3 \u0111\u1ea7u t\u01b0 v\u00e0o doanh nghi\u1ec7p kh\u00e1c<\/h5>\n

    a) N\u1ebfu gi\u00e1 ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu l\u1edbn h\u01a1n m\u1ec7nh gi\u00e1, ghi:<\/p>\n

    N\u1ee3 c\u00e1c TK 221, 222, 228<\/p>\n

    C\u00f3 TK 4111 \u2013 V\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu<\/p>\n

    C\u00f3 TK 4112 \u2013 Th\u1eb7ng d\u01b0 v\u1ed1n (n\u1ebfu c\u00f3).<\/p>\n

    b) N\u1ebfu gi\u00e1 ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu nh\u1ecf h\u01a1n m\u1ec7nh gi\u00e1, ghi:<\/p>\n

    N\u1ee3 c\u00e1c TK 221, 222, 228<\/p>\n

    N\u1ee3 TK 4112 \u2013 Th\u1eb7ng d\u01b0 v\u1ed1n (n\u1ebfu c\u00f3)<\/p>\n

    C\u00f3 TK 4111 \u2013 V\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu.<\/p>\n

    2.1.7. Tr\u01b0\u1eddng h\u1ee3p c\u00f4ng ty c\u1ed5 ph\u1ea7n \u0111\u01b0\u1ee3c ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu th\u01b0\u1eddng t\u1eeb qu\u1ef9 khen th\u01b0\u1edfng \u0111\u1ec3 t\u0103ng v\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu<\/h5>\n

    Tr\u01b0\u1eddng h\u1ee3p c\u00f4ng ty c\u1ed5 ph\u1ea7n \u0111\u01b0\u1ee3c ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu th\u01b0\u1eddng t\u1eeb qu\u1ef9 khen th\u01b0\u1edfng \u0111\u1ec3 t\u0103ng v\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu, ghi:<\/p>\n

    N\u1ee3 TK 3531 \u2013 Qu\u1ef9 khen th\u01b0\u1edfng<\/p>\n

    N\u1ee3 TK 4112 \u2013 Th\u1eb7ng d\u01b0 v\u1ed1n (gi\u00e1 ph\u00e1t h\u00e0nh th\u1ea5p h\u01a1n m\u1ec7nh gi\u00e1) (n\u1ebfu c\u00f3)<\/p>\n

    C\u00f3 TK 4111 \u2013 V\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu<\/p>\n

    C\u00f3 TK 4112 \u2013 Th\u1eb7ng d\u01b0 v\u1ed1n (gi\u00e1 ph\u00e1t h\u00e0nh l\u1edbn h\u01a1n m\u1ec7nh gi\u00e1) (n\u1ebfu c\u00f3).<\/p>\n

    2.1.8. K\u1ebf to\u00e1n mua l\u1ea1i c\u1ed5 phi\u1ebfu do ch\u00ednh c\u00f4ng ty \u0111\u00e3 ph\u00e1t h\u00e0nh \u0111\u1ec3 h\u1ee7y b\u1ecf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt<\/h5>\n

    \u2013 Khi doanh nghi\u1ec7p \u0111\u00e3 ho\u00e0n t\u1ea5t c\u00e1c th\u1ee7 t\u1ee5c mua l\u1ea1i s\u1ed1 c\u1ed5 phi\u1ebfu do ch\u00ednh c\u00f4ng ty \u0111\u00e3 ph\u00e1t h\u00e0nh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, ghi:<\/p>\n

    N\u1ee3 TK 419 \u2013 C\u1ed5 phi\u1ebfu mua l\u1ea1i c\u1ee7a ch\u00ednh m\u00ecnh (gi\u00e1 mua l\u1ea1i c\u1ed5 phi\u1ebfu)<\/p>\n

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

    \u2013 Trong qu\u00e1 tr\u00ecnh mua l\u1ea1i c\u1ed5 phi\u1ebfu, khi ph\u00e1t sinh chi ph\u00ed li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn vi\u1ec7c mua l\u1ea1i c\u1ed5 phi\u1ebfu, ghi:<\/p>\n

    N\u1ee3 TK 419 \u2013 C\u1ed5 phi\u1ebfu mua l\u1ea1i c\u1ee7a ch\u00ednh m\u00ecnh<\/p>\n

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

    \u2013 Khi doanh nghi\u1ec7p h\u1ee7y b\u1ecf s\u1ed1 c\u1ed5 phi\u1ebfu mua l\u1ea1i c\u1ee7a ch\u00ednh m\u00ecnh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, ghi:<\/p>\n

    N\u1ee3 TK 4111 \u2013 V\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu (m\u1ec7nh gi\u00e1 c\u1ed5 phi\u1ebfu);<\/p>\n

    N\u1ee3 TK 4112 \u2013 Th\u1eb7ng d\u01b0 v\u1ed1n (n\u1ebfu gi\u00e1 mua l\u1ea1i cao h\u01a1n m\u1ec7nh gi\u00e1) (n\u1ebfu c\u00f3)<\/p>\n

    C\u00f3 TK 419 \u2013 C\u1ed5 phi\u1ebfu mua l\u1ea1i c\u1ee7a ch\u00ednh m\u00ecnh (gi\u00e1 th\u1ef1c t\u1ebf mua l\u1ea1i c\u1ed5 phi\u1ebfu)<\/p>\n

    C\u00f3 TK 4112 \u2013 Th\u1eb7ng d\u01b0 v\u1ed1n (n\u1ebfu gi\u00e1 mua l\u1ea1i th\u1ea5p h\u01a1n m\u1ec7nh gi\u00e1) (n\u1ebfu c\u00f3).<\/p>\n

    2.1.9. Khi nh\u1eadn \u0111\u01b0\u1ee3c t\u00e0i s\u1ea3n h\u1ed7 tr\u1ee3, t\u00e0i tr\u1ee3, bi\u1ebfu, t\u1eb7ng m\u00e0 c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n y\u00eau c\u1ea7u ghi t\u0103ng v\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu<\/h5>\n

    Khi nh\u1eadn \u0111\u01b0\u1ee3c t\u00e0i s\u1ea3n h\u1ed7 tr\u1ee3, t\u00e0i tr\u1ee3, bi\u1ebfu, t\u1eb7ng m\u00e0 c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n y\u00eau c\u1ea7u ghi t\u0103ng v\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu, ghi:<\/p>\n

    N\u1ee3 c\u00e1c TK 111, 112, 153, 211\u2026<\/p>\n

    C\u00f3 TK 411 \u2013 V\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu (4118).<\/p>\n

    C\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c m\u00e0 c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n kh\u00f4ng y\u00eau c\u1ea7u ghi t\u0103ng v\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu th\u00ec ph\u1ea3n \u00e1nh t\u00e0i s\u1ea3n h\u1ed7 tr\u1ee3, t\u00e0i tr\u1ee3, bi\u1ebfu, t\u1eb7ng v\u00e0o thu nh\u1eadp kh\u00e1c.<\/p>\n

    2.1.10. Khi ho\u00e0n tr\u1ea3 v\u1ed1n g\u00f3p cho c\u00e1c ch\u1ee7 s\u1edf h\u1eefu b\u1eb1ng ti\u1ec1n<\/h5>\n

    N\u1ee3 TK 411 \u2013 V\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu (4111)<\/p>\n

    N\u1ee3 TK 4112 \u2013 Th\u1eb7ng d\u01b0 v\u1ed1n (n\u1ebfu c\u00f3)<\/p>\n

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

    C\u00f3 TK 4112 \u2013 Th\u1eb7ng d\u01b0 v\u1ed1n (n\u1ebfu c\u00f3).<\/p>\n

    2.1.11. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p tr\u1ea3 l\u1ea1i v\u1ed1n g\u00f3p b\u1eb1ng t\u00e0i s\u1ea3n phi ti\u1ec1n t\u1ec7 (nh\u01b0 h\u00e0ng t\u1ed3n kho, TSC\u0110,\u2026)<\/h5>\n

    Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p tr\u1ea3 l\u1ea1i v\u1ed1n g\u00f3p b\u1eb1ng t\u00e0i s\u1ea3n phi ti\u1ec1n t\u1ec7 (nh\u01b0 h\u00e0ng t\u1ed3n kho, TSC\u0110,\u2026) th\u00ec vi\u1ec7c x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb v\u1ed1n g\u00f3p tr\u1ea3 l\u1ea1i cho ch\u1ee7 s\u1edf h\u1eefu c\u0103n c\u1ee9 theo gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a t\u00e0i s\u1ea3n phi ti\u1ec1n t\u1ec7 ho\u1eb7c gi\u00e1 th\u1ecfa thu\u1eadn do c\u00e1c b\u00ean th\u1ed1ng nh\u1ea5t \u0111\u00e1nh gi\u00e1, ghi:<\/p>\n

    N\u1ee3 TK 411 \u2013 V\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu (4111)<\/p>\n

    N\u1ee3 TK 214 \u2013 Hao m\u00f2n TSC\u0110 (gi\u00e1 tr\u1ecb hao m\u00f2n l\u0169y k\u1ebf)<\/p>\n

    N\u1ee3 TK 811 \u2013 Chi ph\u00ed kh\u00e1c (n\u1ebfu gi\u00e1 tr\u1ecb ph\u1ea7n v\u1ed1n g\u00f3p tr\u1ea3 l\u1ea1i cho ch\u1ee7 s\u1edf h\u1eefu \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 nh\u1ecf h\u01a1n gi\u00e1 tr\u1ecb ghi s\u1ed5 c\u1ee7a t\u00e0i s\u1ea3n phi ti\u1ec1n t\u1ec7)<\/p>\n

    C\u00f3 c\u00e1c TK 152, 155, 156, 211, 213,\u2026(gi\u00e1 tr\u1ecb ghi s\u1ed5)<\/p>\n

    C\u00f3 TK 711 \u2013 Thu nh\u1eadp kh\u00e1c (n\u1ebfu gi\u00e1 tr\u1ecb ph\u1ea7n v\u1ed1n g\u00f3p tr\u1ea3 l\u1ea1i cho ch\u1ee7 s\u1edf h\u1eefu \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 l\u1edbn h\u01a1n gi\u00e1 tr\u1ecb ghi s\u1ed5 c\u1ee7a t\u00e0i s\u1ea3n phi ti\u1ec1n t\u1ec7).<\/p>\n

    2.1.12. K\u1ebf to\u00e1n quy\u1ec1n ch\u1ecdn chuy\u1ec3n \u0111\u1ed5i tr\u00e1i phi\u1ebfu<\/h5>\n

    \u2013 T\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu c\u00f3 quy\u1ec1n chuy\u1ec3n \u0111\u1ed5i th\u00e0nh c\u1ed5 phi\u1ebfu, doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb ph\u1ea7n n\u1ee3 g\u1ed1c v\u00e0 quy\u1ec1n ch\u1ecdn c\u1ed5 phi\u1ebfu c\u1ee7a tr\u00e1i phi\u1ebfu chuy\u1ec3n \u0111\u1ed5i b\u1eb1ng c\u00e1ch chi\u1ebft kh\u1ea5u gi\u00e1 tr\u1ecb danh ngh\u0129a c\u1ee7a kho\u1ea3n thanh to\u00e1n trong t\u01b0\u01a1ng lai v\u1ec1 gi\u00e1 tr\u1ecb hi\u1ec7n t\u1ea1i, ghi:<\/p>\n

    N\u1ee3 c\u00e1c TK 111, 112 (t\u1ed5ng s\u1ed1 thu t\u1eeb ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu chuy\u1ec3n \u0111\u1ed5i)<\/p>\n

    C\u00f3 TK 3432 \u2013 Tr\u00e1i phi\u1ebfu chuy\u1ec3n \u0111\u1ed5i (ph\u1ea7n n\u1ee3 g\u1ed1c)<\/p>\n

    C\u00f3 TK 4113 \u2013 Quy\u1ec1n ch\u1ecdn chuy\u1ec3n \u0111\u1ed5i tr\u00e1i phi\u1ebfu (ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 ti\u1ec1n thu \u0111\u01b0\u1ee3c v\u00e0 n\u1ee3 g\u1ed1c tr\u00e1i phi\u1ebfu chuy\u1ec3n \u0111\u1ed5i).<\/p>\n

    \u2013 Khi \u0111\u00e1o h\u1ea1n tr\u00e1i phi\u1ebfu:<\/p>\n

    + Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1eafm gi\u1eef tr\u00e1i phi\u1ebfu kh\u00f4ng th\u1ef1c hi\u1ec7n quy\u1ec1n ch\u1ecdn chuy\u1ec3n \u0111\u1ed5i tr\u00e1i phi\u1ebfu th\u00e0nh c\u1ed5 phi\u1ebfu, doanh nghi\u1ec7p ho\u00e0n tr\u1ea3 g\u1ed1c tr\u00e1i phi\u1ebfu, ghi:<\/p>\n

    N\u1ee3 TK 3432 \u2013 Tr\u00e1i phi\u1ebfu chuy\u1ec3n \u0111\u1ed5i<\/p>\n

    C\u00f3 c\u00e1c TK 111, 112,\u2026<\/p>\n

    + Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1eafm gi\u1eef tr\u00e1i phi\u1ebfu th\u1ef1c hi\u1ec7n quy\u1ec1n ch\u1ecdn chuy\u1ec3n \u0111\u1ed5i tr\u00e1i phi\u1ebfu th\u00e0nh c\u1ed5 phi\u1ebfu, doanh nghi\u1ec7p ghi gi\u1ea3m ph\u1ea7n n\u1ee3 g\u1ed1c c\u1ee7a tr\u00e1i phi\u1ebfu chuy\u1ec3n \u0111\u1ed5i v\u00e0 ghi t\u0103ng v\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu, ghi:<\/p>\n

    N\u1ee3 TK 3432 \u2013 Tr\u00e1i phi\u1ebfu chuy\u1ec3n \u0111\u1ed5i<\/p>\n

    C\u00f3 TK 4111 \u2013 V\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu (theo m\u1ec7nh gi\u00e1)<\/p>\n

    C\u00f3 TK 4112 \u2013 Th\u1eb7ng d\u01b0 v\u1ed1n (ph\u1ea7n ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 tr\u1ecb c\u1ed5 phi\u1ebfu ph\u00e1t h\u00e0nh th\u00eam t\u00ednh theo m\u1ec7nh gi\u00e1 v\u00e0 gi\u00e1 tr\u1ecb n\u1ee3 g\u1ed1c tr\u00e1i phi\u1ebfu chuy\u1ec3n \u0111\u1ed5i) (n\u1ebfu c\u00f3).<\/p>\n

    + \u0110\u1ed3ng th\u1eddi, doanh nghi\u1ec7p k\u1ebft chuy\u1ec3n gi\u00e1 tr\u1ecb quy\u1ec1n ch\u1ecdn chuy\u1ec3n \u0111\u1ed5i tr\u00e1i phi\u1ebfu v\u00e0o th\u1eb7ng d\u01b0 v\u1ed1n (k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p tr\u00e1i ch\u1ee7 kh\u00f4ng th\u1ef1c hi\u1ec7n quy\u1ec1n ch\u1ecdn), ghi:<\/p>\n

    N\u1ee3 TK 4113 \u2013 Quy\u1ec1n ch\u1ecdn chuy\u1ec3n \u0111\u1ed5i tr\u00e1i phi\u1ebfu<\/p>\n

    C\u00f3 TK 4112 \u2013 Th\u1eb7ng d\u01b0 v\u1ed1n.<\/p>\n<\/div><\/div>\n

    <\/span><\/p>\n

    2.2 H\u1ea1ch to\u00e1n v\u1ed1n g\u00f3p ch\u1ee7 s\u1edf h\u1eefu theo TT 200<\/h4>\n

    <\/div>

    \n
    2.2.1. Khi th\u1ef1c nh\u1eadn v\u1ed1n g\u00f3p c\u1ee7a c\u00e1c ch\u1ee7 s\u1edf h\u1eefu<\/strong><\/h5>\n

    N\u1ee3 c\u00e1c TK 111, 112 (n\u1ebfu nh\u1eadn v\u1ed1n g\u00f3p b\u1eb1ng ti\u1ec1n)<\/p>\n

    N\u1ee3 c\u00e1c TK 121, 128, 228 (n\u1ebfu nh\u1eadn v\u1ed1n g\u00f3p b\u1eb1ng c\u1ed5 phi\u1ebfu, tr\u00e1i phi\u1ebfu, c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o doanh nghi\u1ec7p kh\u00e1c)<\/p>\n

    N\u1ee3 c\u00e1c TK 152, 155, 156 (n\u1ebfu nh\u1eadn v\u1ed1n g\u00f3p b\u1eb1ng h\u00e0ng t\u1ed3n kho)<\/p>\n

    N\u1ee3 c\u00e1c TK 211, 213, 217, 241 (n\u1ebfu nh\u1eadn v\u1ed1n g\u00f3p b\u1eb1ng TSC\u0110, B\u0110S\u0110T)<\/p>\n

    N\u1ee3 c\u00e1c TK 331, 338, 341 (n\u1ebfu chuy\u1ec3n vay, n\u1ee3 ph\u1ea3i tr\u1ea3 th\u00e0nh v\u1ed1n g\u00f3p)<\/p>\n

    N\u1ee3 c\u00e1c TK 4112, 4118 (ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3 \u0111\u01b0\u1ee3c chuy\u1ec3n th\u00e0nh v\u1ed1n nh\u1ecf h\u01a1n gi\u00e1 tr\u1ecb ph\u1ea7n v\u1ed1n \u0111\u01b0\u1ee3c t\u00ednh l\u00e0 v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu).<\/p>\n

    C\u00f3 TK 4111 \u2013 V\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu<\/p>\n

    C\u00f3 c\u00e1c TK 4112, 4118 (ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3 \u0111\u01b0\u1ee3c chuy\u1ec3n th\u00e0nh v\u1ed1n l\u1edbn h\u01a1n gi\u00e1 tr\u1ecb ph\u1ea7n v\u1ed1n \u0111\u01b0\u1ee3c t\u00ednh l\u00e0 v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu).<\/p>\n

    2.2.2. Tr\u01b0\u1eddng h\u1ee3p c\u00f4ng ty c\u1ed5 ph\u1ea7n ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu huy \u0111\u1ed9ng v\u1ed1n t\u1eeb c\u00e1c c\u1ed5 \u0111\u00f4ng<\/strong><\/h5>\n

    a) Khi nh\u1eadn \u0111\u01b0\u1ee3c ti\u1ec1n mua c\u1ed5 phi\u1ebfu c\u1ee7a c\u00e1c c\u1ed5 \u0111\u00f4ng v\u1edbi gi\u00e1 ph\u00e1t h\u00e0nh theo m\u1ec7nh gi\u00e1 c\u1ed5 phi\u1ebfu, ghi:<\/p>\n

    N\u1ee3 c\u00e1c TK 111, 112 (m\u1ec7nh gi\u00e1)<\/p>\n

    C\u00f3 TK 4111 \u2013 V\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu (m\u1ec7nh gi\u00e1).<\/p>\n

    C\u00f4ng ty c\u1ed5 ph\u1ea7n ghi nh\u1eadn chi ti\u1ebft m\u1ec7nh gi\u00e1 c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng c\u00f3 quy\u1ec1n bi\u1ec3u quy\u1ebft tr\u00ean TK 41111; M\u1ec7nh gi\u00e1 c\u1ed5 phi\u1ebfu \u01b0u \u0111\u00e3i tr\u00ean TK 41112.<\/p>\n

    b) Khi nh\u1eadn \u0111\u01b0\u1ee3c ti\u1ec1n mua c\u1ed5 phi\u1ebfu c\u1ee7a c\u00e1c c\u1ed5 \u0111\u00f4ng c\u00f3 ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 ph\u00e1t h\u00e0nh v\u00e0 m\u1ec7nh gi\u00e1 c\u1ed5 phi\u1ebfu, ghi:<\/p>\n

    N\u1ee3 c\u00e1c TK 111,112 (gi\u00e1 ph\u00e1t h\u00e0nh)<\/p>\n

    N\u1ee3 TK 4112 \u2013 Th\u1eb7ng d\u01b0 v\u1ed1n c\u1ed5 ph\u1ea7n (gi\u00e1 ph\u00e1t h\u00e0nh < m\u1ec7nh gi\u00e1)<\/p>\n

    C\u00f3 TK 4111 \u2013 V\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu (m\u1ec7nh gi\u00e1)<\/p>\n

    C\u00f3 TK 4112 \u2013 Th\u1eb7ng d\u01b0 v\u1ed1n c\u1ed5 ph\u1ea7n (gi\u00e1 ph\u00e1t h\u00e0nh > m\u1ec7nh gi\u00e1)<\/p>\n

    c) C\u00e1c chi ph\u00ed tr\u1ef1c ti\u1ebfp li\u00ean quan \u0111\u1ebfn vi\u1ec7c ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu, ghi:<\/p>\n

    N\u1ee3 TK 4112 \u2013 Th\u1eb7ng d\u01b0 v\u1ed1n c\u1ed5 ph\u1ea7n<\/p>\n

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

    2.2.3. Tr\u01b0\u1eddng h\u1ee3p c\u00f4ng ty c\u1ed5 ph\u1ea7n ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu t\u1eeb c\u00e1c ngu\u1ed3n thu\u1ed9c v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu<\/strong><\/h5>\n

    a) Tr\u01b0\u1eddng h\u1ee3p c\u00f4ng ty c\u1ed5 ph\u1ea7n \u0111\u01b0\u1ee3c ph\u00e1t h\u00e0nh th\u00eam c\u1ed5 phi\u1ebfu t\u1eeb ngu\u1ed3n th\u1eb7ng d\u01b0 v\u1ed1n c\u1ed5 ph\u1ea7n, k\u1ebf to\u00e1n c\u0103n c\u1ee9 v\u00e0o h\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n li\u00ean quan, ghi:<\/p>\n

    N\u1ee3 TK 4112 \u2013 Th\u1eb7ng d\u01b0 v\u1ed1n c\u1ed5 ph\u1ea7n<\/p>\n

    C\u00f3 TK 4111 \u2013 V\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu.<\/p>\n

    b) Tr\u01b0\u1eddng h\u1ee3p c\u00f4ng ty c\u1ed5 ph\u1ea7n \u0111\u01b0\u1ee3c ph\u00e1t h\u00e0nh th\u00eam c\u1ed5 phi\u1ebfu t\u1eeb ngu\u1ed3n Qu\u1ef9 \u0111\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n, ghi:<\/p>\n

    N\u1ee3 TK 414 \u2013 Qu\u1ef9 \u0111\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n<\/p>\n

    C\u00f3 TK 4111 \u2013 V\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu<\/p>\n

    C\u00f3 TK 4112 \u2013 Th\u1eb7ng d\u01b0 v\u1ed1n c\u1ed5 ph\u1ea7n (n\u1ebfu c\u00f3).<\/p>\n

    c) Tr\u01b0\u1eddng h\u1ee3p c\u00f4ng ty c\u1ed5 ph\u1ea7n \u0111\u01b0\u1ee3c ph\u00e1t h\u00e0nh th\u00eam c\u1ed5 phi\u1ebfu t\u1eeb ngu\u1ed3n l\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i (tr\u1ea3 c\u1ed5 t\u1ee9c b\u1eb1ng c\u1ed5 phi\u1ebfu) ghi:<\/p>\n

    N\u1ee3\u00a0TK 421 \u2013 L\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i<\/p>\n

    C\u00f3 TK 4111 \u2013 V\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu;<\/p>\n

    C\u00f3 TK 4112 \u2013 Th\u1eb7ng d\u01b0 v\u1ed1n c\u1ed5 ph\u1ea7n (n\u1ebfu c\u00f3).<\/p>\n

    2.2.4. Tr\u01b0\u1eddng h\u1ee3p c\u00f4ng ty c\u1ed5 ph\u1ea7n ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu \u0111\u1ec3 \u0111\u1ea7u t\u01b0 v\u00e0o doanh nghi\u1ec7p kh\u00e1c (k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p h\u1ee3p nh\u1ea5t kinh doanh d\u01b0\u1edbi h\u00ecnh th\u1ee9c ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu)<\/strong><\/h5>\n

    a) N\u1ebfu gi\u00e1 ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu l\u1edbn h\u01a1n m\u1ec7nh gi\u00e1, ghi:<\/p>\n

    N\u1ee3 TK 221 \u2013 \u0110\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty con<\/p>\n

    C\u00f3 TK 4111 \u2013 V\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu;<\/p>\n

    C\u00f3 TK 4112 \u2013 Th\u1eb7ng d\u01b0 v\u1ed1n c\u1ed5 ph\u1ea7n (n\u1ebfu c\u00f3).<\/p>\n

    b) N\u1ebfu gi\u00e1 ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu nh\u1ecf h\u01a1n m\u1ec7nh gi\u00e1, ghi:<\/p>\n

    N\u1ee3 TK 221 \u2013 \u0110\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty con<\/p>\n

    N\u1ee3 TK 4112 \u2013 Th\u1eb7ng d\u01b0 v\u1ed1n c\u1ed5 ph\u1ea7n (n\u1ebfu c\u00f3)<\/p>\n

    C\u00f3 TK 4111 \u2013 V\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu.<\/p>\n

    2.2.5. Tr\u01b0\u1eddng h\u1ee3p c\u00f4ng ty c\u1ed5 ph\u1ea7n \u0111\u01b0\u1ee3c ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu th\u01b0\u1edfng t\u1eeb qu\u1ef9 khen th\u01b0\u1edfng \u0111\u1ec3 t\u0103ng v\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu<\/strong><\/h5>\n

    N\u1ee3 TK 3531 \u2013 Qu\u1ef9 khen th\u01b0\u1edfng<\/p>\n

    N\u1ee3 TK 4112 \u2013 Th\u1eb7ng d\u01b0 v\u1ed1n c\u1ed5 ph\u1ea7n (gi\u00e1 ph\u00e1t h\u00e0nh < m\u1ec7nh gi\u00e1)<\/p>\n

    C\u00f3 TK 4111 \u2013 V\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu<\/p>\n

    C\u00f3 TK 4112 \u2013 Th\u1eb7ng d\u01b0 v\u1ed1n c\u1ed5 ph\u1ea7n (gi\u00e1 ph\u00e1t h\u00e0nh > m\u1ec7nh gi\u00e1).<\/p>\n

    2.2.6. K\u1ebf to\u00e1n c\u1ed5 phi\u1ebfu qu\u1ef9<\/strong><\/h5>\n

    a) Khi mua c\u1ed5 phi\u1ebfu qu\u1ef9, k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh theo gi\u00e1 th\u1ef1c t\u1ebf mua, ghi:<\/p>\n

    N\u1ee3 TK 419 \u2013 C\u1ed5 phi\u1ebfu qu\u1ef9<\/p>\n

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

    b) Khi t\u00e1i ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu qu\u1ef9, ghi:<\/p>\n

    N\u1ee3 c\u00e1c TK 111,112 (gi\u00e1 t\u00e1i ph\u00e1t h\u00e0nh)<\/p>\n

    N\u1ee3 TK 4112 \u2013 Th\u1eb7ng d\u01b0 v\u1ed1n c\u1ed5 ph\u1ea7n (gi\u00e1 t\u00e1i ph\u00e1t h\u00e0nh nh\u1ecf h\u01a1n gi\u00e1 ghi s\u1ed5)<\/p>\n

    C\u00f3 TK 419 \u2013 C\u1ed5 phi\u1ebfu qu\u1ef9 (theo gi\u00e1 ghi s\u1ed5)<\/p>\n

    C\u00f3 TK 4112 \u2013 Th\u1eb7ng d\u01b0 v\u1ed1n c\u1ed5 ph\u1ea7n (gi\u00e1 t\u00e1i ph\u00e1t h\u00e0nh l\u1edbn h\u01a1n gi\u00e1 ghi s\u1ed5 c\u1ed5 phi\u1ebfu qu\u1ef9).<\/p>\n

    c) Khi c\u00f4ng ty c\u1ed5 ph\u1ea7n hu\u1ef7 b\u1ecf c\u1ed5 phi\u1ebfu qu\u1ef9:<\/p>\n

    N\u1ee3 TK 4111 \u2013 V\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu (theo m\u1ec7nh gi\u00e1)<\/p>\n

    N\u1ee3 TK 4112 \u2013 Th\u1eb7ng d\u01b0 v\u1ed1n c\u1ed5 ph\u1ea7n (gi\u00e1 mua l\u1ea1i l\u1edbn h\u01a1n m\u1ec7nh gi\u00e1)<\/p>\n

    C\u00f3 TK 419 \u2013 C\u1ed5 phi\u1ebfu qu\u1ef9 (theo gi\u00e1 ghi s\u1ed5)<\/p>\n

    C\u00f3 TK 4112 \u2013 Th\u1eb7ng d\u01b0 v\u1ed1n c\u1ed5 ph\u1ea7n (gi\u00e1 mua l\u1ea1i nh\u1ecf h\u01a1n m\u1ec7nh gi\u00e1).<\/p>\n

    2.2.7. Khi doanh nghi\u1ec7p b\u1ed5 sung v\u1ed1n \u0111i\u1ec1u l\u1ec7 t\u1eeb c\u00e1c ngu\u1ed3n v\u1ed1n h\u1ee3p ph\u00e1p kh\u00e1c, doanh nghi\u1ec7p ph\u1ea3i k\u1ebft chuy\u1ec3n sang V\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu<\/strong><\/h5>\n

    N\u1ee3 c\u00e1c TK 412, 414, 418, 421, 441<\/p>\n

    C\u00f3 TK 411 \u2013 V\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu (4111).<\/p>\n

    2.2.8. Khi c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n b\u1eb1ng ngu\u1ed3n v\u1ed1n \u0111\u1ea7u t\u01b0 XDCB \u0111\u00e3 ho\u00e0n th\u00e0nh ho\u1eb7c c\u00f4ng vi\u1ec7c mua s\u1eafm TSC\u0110 \u0111\u00e3 xong \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh, quy\u1ebft to\u00e1n v\u1ed1n \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c duy\u1ec7t, k\u1ebf to\u00e1n ghi t\u0103ng nguy\u00ean gi\u00e1 TSC\u0110, \u0111\u1ed3ng th\u1eddi ghi t\u0103ng V\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu<\/strong><\/h5>\n

    N\u1ee3 TK 441 \u2013 Ngu\u1ed3n v\u1ed1n \u0111\u1ea7u t\u01b0 XDCB<\/p>\n

    C\u00f3 TK 4111 \u2013 V\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu.<\/p>\n

    2.2.9. Khi nh\u1eadn \u0111\u01b0\u1ee3c qu\u00e0 bi\u1ebfu, t\u1eb7ng, t\u00e0i tr\u1ee3 v\u00e0 c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n y\u00eau c\u1ea7u ghi t\u0103ng v\u1ed1n Nh\u00e0 n\u01b0\u1edbc<\/strong><\/h5>\n

    N\u1ee3 c\u00e1c TK 111,112,153, 211\u2026<\/p>\n

    C\u00f3 TK 411 \u2013 V\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu (4118).<\/p>\n

    C\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c m\u00e0 c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n kh\u00f4ng y\u00eau c\u1ea7u ghi t\u0103ng v\u1ed1n Nh\u00e0 n\u01b0\u1edbc th\u00ec ph\u1ea3n \u00e1nh qu\u00e0 bi\u1ebfu, t\u1eb7ng, t\u00e0i tr\u1ee3 v\u00e0o thu nh\u1eadp kh\u00e1c.<\/p>\n

    2.2.10. Khi ho\u00e0n tr\u1ea3 v\u1ed1n g\u00f3p cho c\u00e1c ch\u1ee7 s\u1edf h\u1eefu<\/strong><\/h5>\n

    N\u1ee3 TK 411- V\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu (4111, 4112)<\/p>\n

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

    2.2.11. Khi tr\u1ea3 l\u1ea1i v\u1ed1n g\u00f3p cho ch\u1ee7 s\u1edf h\u1eefu<\/strong><\/h5>\n

    \u2013 Tr\u1ea3 l\u1ea1i v\u1ed1n g\u00f3p b\u1eb1ng ti\u1ec1n, h\u00e0ng t\u1ed3n kho, t\u00e0i s\u1ea3n ghi:<\/p>\n

    N\u1ee3 TK 4111 \u2013 V\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu<\/p>\n

    C\u00f3 c\u00e1c TK 111, 112,152, 155, 156\u2026 (gi\u00e1 tr\u1ecb ghi s\u1ed5).<\/p>\n

    \u2013 Tr\u1ea3 l\u1ea1i v\u1ed1n g\u00f3p b\u1eb1ng TSC\u0110, ghi:<\/p>\n

    N\u1ee3 TK 411 \u2013 V\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu<\/p>\n

    N\u1ee3\u00a0TK 214 \u2013 Hao m\u00f2n TSC\u0110<\/p>\n

    C\u00f3 c\u00e1c TK 211, 213.<\/p>\n

    \u2013 Ph\u1ea7n ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 tr\u1ecb ghi s\u1ed5 c\u1ee7a t\u00e0i s\u1ea3n tr\u1ea3 cho ch\u1ee7 s\u1edf h\u1eefu v\u1ed1n v\u00e0 s\u1ed1 v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o l\u00e0m t\u0103ng, gi\u1ea3m v\u1ed1n kh\u00e1c c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu.<\/p>\n

    2.2.12. K\u1ebf to\u00e1n quy\u1ec1n ch\u1ecdn chuy\u1ec3n \u0111\u1ed5i tr\u00e1i phi\u1ebfu<\/strong><\/h5>\n

    T\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu c\u00f3 quy\u1ec1n chuy\u1ec3n \u0111\u1ed5i th\u00e0nh c\u1ed5 phi\u1ebfu, k\u1ebf to\u00e1n x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb ph\u1ea7n n\u1ee3 g\u1ed1c v\u00e0 quy\u1ec1n ch\u1ecdn c\u1ed5 phi\u1ebfu c\u1ee7a tr\u00e1i phi\u1ebfu chuy\u1ec3n \u0111\u1ed5i b\u1eb1ng c\u00e1ch chi\u1ebft kh\u1ea5u gi\u00e1 tr\u1ecb danh ngh\u0129a c\u1ee7a kho\u1ea3n thanh to\u00e1n trong t\u01b0\u01a1ng lai v\u1ec1 gi\u00e1 tr\u1ecb hi\u1ec7n t\u1ea1i, ghi:<\/p>\n

    N\u1ee3 c\u00e1c TK 111, 112 (t\u1ed5ng s\u1ed1 thu t\u1eeb ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu chuy\u1ec3n \u0111\u1ed5i)<\/p>\n

    C\u00f3 TK 3432 \u2013 Tr\u00e1i phi\u1ebfu chuy\u1ec3n \u0111\u1ed5i (ph\u1ea7n n\u1ee3 g\u1ed1c)<\/p>\n

    C\u00f3 TK 4113 \u2013 Quy\u1ec1n ch\u1ecdn chuy\u1ec3n \u0111\u1ed5i tr\u00e1i phi\u1ebfu (ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 ti\u1ec1n thu \u0111\u01b0\u1ee3c v\u00e0 n\u1ee3 g\u1ed1c tr\u00e1i phi\u1ebfu chuy\u1ec3n \u0111\u1ed5i).<\/p>\n

    Khi \u0111\u00e1o h\u1ea1n tr\u00e1i phi\u1ebfu, tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1eafm gi\u1eef tr\u00e1i phi\u1ebfu th\u1ef1c hi\u1ec7n quy\u1ec1n ch\u1ecdn chuy\u1ec3n \u0111\u1ed5i tr\u00e1i phi\u1ebfu th\u00e0nh c\u1ed5 phi\u1ebfu, k\u1ebf to\u00e1n ghi gi\u1ea3m ph\u1ea7n n\u1ee3 g\u1ed1c c\u1ee7a tr\u00e1i phi\u1ebfu chuy\u1ec3n \u0111\u1ed5i v\u00e0 ghi t\u0103ng v\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu, ghi:<\/p>\n

    N\u1ee3 TK 3432 \u2013 Tr\u00e1i phi\u1ebfu chuy\u1ec3n \u0111\u1ed5i<\/p>\n

    C\u00f3 TK 4111 \u2013 V\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu (theo m\u1ec7nh gi\u00e1)<\/p>\n

    C\u00f3 TK 4112 \u2013\u00a0Th\u1eb7ng d\u01b0 v\u1ed1n c\u1ed5 ph\u1ea7n\u00a0(ph\u1ea7n ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 tr\u1ecb c\u1ed5 phi\u1ebfu ph\u00e1t h\u00e0nh th\u00eam t\u00ednh theo m\u1ec7nh gi\u00e1 v\u00e0 gi\u00e1 tr\u1ecb n\u1ee3 g\u1ed1c tr\u00e1i phi\u1ebfu chuy\u1ec3n \u0111\u1ed5i).<\/p>\n

    Khi \u0111\u00e1o h\u1ea1n tr\u00e1i phi\u1ebfu, k\u1ebf to\u00e1n k\u1ebft chuy\u1ec3n gi\u00e1 tr\u1ecb quy\u1ec1n ch\u1ecdn c\u1ed5 phi\u1ebfu c\u1ee7a tr\u00e1i phi\u1ebfu chuy\u1ec3n \u0111\u1ed5i v\u00e0o th\u1eb7ng d\u01b0 v\u1ed1n c\u1ed5 ph\u1ea7n (k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p tr\u00e1i ch\u1ee7 kh\u00f4ng th\u1ef1c hi\u1ec7n quy\u1ec1n ch\u1ecdn), ghi:<\/p>\n

    N\u1ee3 TK 4113 \u2013 Quy\u1ec1n ch\u1ecdn chuy\u1ec3n \u0111\u1ed5i tr\u00e1i phi\u1ebfu<\/p>\n

    C\u00f3 TK 4112 \u2013 Th\u1eb7ng d\u01b0 v\u1ed1n c\u1ed5 ph\u1ea7n.<\/p>\n<\/div><\/div>\n

    <\/span><\/p>\n

    2.3 H\u1ea1ch to\u00e1n v\u1ed1n g\u00f3p ch\u1ee7 s\u1edf h\u1eefu theo TT 133<\/h4>\n

    <\/div>

    \n
    2.3.1. H\u1ea1ch to\u00e1n v\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu khi g\u00f3p v\u1ed1n b\u1eb1ng ti\u1ec1n, h\u00e0ng h\u00f3a, t\u00e0i s\u1ea3n, chuy\u1ec3n n\u1ee3<\/strong><\/h5>\n

    Khi Doanh nghi\u1ec7p nh\u1eadn v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu b\u1eb1ng ti\u1ec1n, h\u00e0ng h\u00f3a, t\u00e0i s\u1ea3n, chuy\u1ec3n vay, n\u1ee3 ph\u1ea3i tr\u1ea3,\u2026 h\u1ea1ch to\u00e1n:<\/p>\n

    N\u1ee3 c\u00e1c TK 111, 112: Tr\u1ecb gi\u00e1 kho\u1ea3n v\u1ed1n g\u00f3p b\u1eb1ng ti\u1ec1n<\/p>\n

    N\u1ee3 c\u00e1c TK 121, 128, 228: Tr\u1ecb gi\u00e1 kho\u1ea3n v\u1ed1n g\u00f3p b\u1eb1ng c\u1ed5 phi\u1ebfu, tr\u00e1i phi\u1ebfu, c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o doanh nghi\u1ec7p kh\u00e1c<\/p>\n

    N\u1ee3 c\u00e1c TK 152, 155, 156: Tr\u1ecb gi\u00e1 kho\u1ea3n v\u1ed1n g\u00f3p b\u1eb1ng h\u00e0ng t\u1ed3n kho (nguy\u00ean v\u1eadt li\u1ec7u, h\u00e0ng h\u00f3a..)<\/p>\n

    N\u1ee3 c\u00e1c TK 211, 217, 241: Tr\u1ecb gi\u00e1 kho\u1ea3n v\u1ed1n g\u00f3p b\u1eb1ng TSC\u0110, B\u0110S\u0110T<\/p>\n

    N\u1ee3 c\u00e1c TK 331, 338, 341: Tr\u1ecb gi\u00e1 kho\u1ea3n v\u1ed1n g\u00f3p khi chuy\u1ec3n vay, n\u1ee3 ph\u1ea3i tr\u1ea3 th\u00e0nh v\u1ed1n g\u00f3p<\/p>\n

    N\u1ee3 c\u00e1c TK 4112, 4118: Tr\u1ecb gi\u00e1 ph\u1ea7n ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3 \u0111\u01b0\u1ee3c chuy\u1ec3n th\u00e0nh v\u1ed1n nh\u1ecf h\u01a1n gi\u00e1 tr\u1ecb ph\u1ea7n v\u1ed1n \u0111\u01b0\u1ee3c t\u00ednh l\u00e0 v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu.<\/p>\n

    C\u00f3 TK 4111: Tr\u1ecb gi\u00e1 kho\u1ea3n v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu<\/p>\n

    C\u00f3 c\u00e1c TK 4112, 4118: Tr\u1ecb gi\u00e1 ph\u1ea7n ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3 \u0111\u01b0\u1ee3c chuy\u1ec3n th\u00e0nh v\u1ed1n l\u1edbn h\u01a1n gi\u00e1 tr\u1ecb ph\u1ea7n v\u1ed1n \u0111\u01b0\u1ee3c t\u00ednh l\u00e0 v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu.<\/p>\n

    2.3.2. H\u1ea1ch to\u00e1n v\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu khi ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu huy \u0111\u1ed9ng v\u1ed1n t\u1eeb c\u00e1c c\u1ed5 \u0111\u00f4ng.<\/strong><\/h5>\n

    K\u1ebf to\u00e1n h\u1ea1ch to\u00e1n c\u00e1c nghi\u1ec7p v\u1ee5 c\u1ee5 th\u1ec3 khi ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu huy \u0111\u1ed9ng v\u1ed1n t\u1eeb c\u00e1c c\u1ed5 \u0111\u00f4ng nh\u01b0 sau:<\/p>\n

    a, H\u1ea1ch to\u00e1n nh\u1eadn \u0111\u01b0\u1ee3c ti\u1ec1n mua c\u1ed5 phi\u1ebfu c\u1ee7a c\u00e1c c\u1ed5 \u0111\u00f4ng v\u1edbi gi\u00e1 ph\u00e1t h\u00e0nh theo m\u1ec7nh gi\u00e1 c\u1ed5 phi\u1ebfu:<\/p>\n

    N\u1ee3 c\u00e1c TK 111, 112: M\u1ec7nh gi\u00e1 c\u1ed5 phi\u1ebfu<\/p>\n

    C\u00f3 TK 4111: M\u1ec7nh gi\u00e1 c\u1ed5 phi\u1ebfu.<\/p>\n

    b, H\u1ea1ch to\u00e1n nh\u1eadn \u0111\u01b0\u1ee3c ti\u1ec1n mua c\u1ed5 phi\u1ebfu c\u1ee7a c\u00e1c c\u1ed5 \u0111\u00f4ng c\u00f3 ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 ph\u00e1t h\u00e0nh v\u00e0 m\u1ec7nh gi\u00e1 c\u1ed5 phi\u1ebfu:<\/p>\n

    N\u1ee3 c\u00e1c TK 111,112: Tr\u1ecb gi\u00e1 ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu<\/p>\n

    N\u1ee3 TK 4112: Th\u1eb7ng d\u01b0 v\u1ed1n c\u1ed5 ph\u1ea7n (gi\u00e1 ph\u00e1t h\u00e0nh nh\u1ecf h\u01a1n m\u1ec7nh gi\u00e1)<\/p>\n

    C\u00f3 TK 4111: M\u1ec7nh gi\u00e1 c\u1ed5 phi\u1ebfu<\/p>\n

    C\u00f3 TK 4112: Th\u1eb7ng d\u01b0 v\u1ed1n c\u1ed5 ph\u1ea7n (gi\u00e1 ph\u00e1t h\u00e0nh l\u1edbn h\u01a1n m\u1ec7nh gi\u00e1).<\/p>\n

    c, H\u1ea1ch to\u00e1n chi ph\u00ed tr\u1ef1c ti\u1ebfp li\u00ean quan \u0111\u1ebfn vi\u1ec7c ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu:<\/p>\n

    N\u1ee3 TK 4112: Tr\u1ecb gi\u00e1 chi ph\u00ed li\u00ean quan \u0111\u1ebfn vi\u1ec7c ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu<\/p>\n

    C\u00f3 c\u00e1c TK 111, 112: Tr\u1ecb gi\u00e1 chi ph\u00ed li\u00ean quan \u0111\u1ebfn vi\u1ec7c ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu.<\/p>\n

    2.3.3. H\u1ea1ch to\u00e1n v\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu khi ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu.<\/strong><\/h5>\n

    Khi ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu t\u1eeb ngu\u1ed3n v\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a c\u00f4ng ty c\u1ed5 ph\u1ea7n, k\u1ebf to\u00e1n h\u1ea1ch to\u00e1n 2 tr\u01b0\u1eddng h\u1ee3p: Tr\u01b0\u1eddng h\u1ee3p ph\u00e1t h\u00e0nh th\u00eam c\u1ed5 phi\u1ebfu t\u1eeb ngu\u1ed3n th\u1eb7ng d\u01b0 v\u1ed1n c\u1ed5 ph\u1ea7n; Tr\u01b0\u1eddng h\u1ee3p ph\u00e1t h\u00e0nh th\u00eam c\u1ed5 phi\u1ebfu t\u1eeb ngu\u1ed3n l\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i. C\u1ee5 th\u1ec3:<\/p>\n

    a, Tr\u01b0\u1eddng h\u1ee3p ph\u00e1t h\u00e0nh th\u00eam c\u1ed5 phi\u1ebfu t\u1eeb ngu\u1ed3n th\u1eb7ng d\u01b0 v\u1ed1n c\u1ed5 ph\u1ea7n.<\/p>\n

    C\u0103n c\u1ee9 v\u00e0o h\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n li\u00ean quan, h\u1ea1ch to\u00e1n:<\/p>\n

    N\u1ee3 TK 4112: Th\u1eb7ng d\u01b0 v\u1ed1n c\u1ed5 ph\u1ea7n<\/p>\n

    C\u00f3 TK 4111: V\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu.<\/p>\n

    b, Tr\u01b0\u1eddng h\u1ee3p ph\u00e1t h\u00e0nh th\u00eam c\u1ed5 phi\u1ebfu t\u1eeb ngu\u1ed3n l\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i.<\/p>\n

    K\u1ebf to\u00e1n h\u1ea1ch to\u00e1n:<\/p>\n

    N\u1ee3 TK 421: L\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i<\/p>\n

    N\u1ee3 TK 4112: Th\u1eb7ng d\u01b0 v\u1ed1n c\u1ed5 ph\u1ea7n (n\u1ebfu c\u00f3)<\/p>\n

    C\u00f3 TK 4111: V\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu<\/p>\n

    C\u00f3 TK 4112: Th\u1eb7ng d\u01b0 v\u1ed1n c\u1ed5 ph\u1ea7n (n\u1ebfu c\u00f3).<\/p>\n

    2.3.4. H\u1ea1ch to\u00e1n v\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu khi ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu \u0111\u1ec3 \u0111\u1ea7u t\u01b0 v\u00e0o doanh nghi\u1ec7p kh\u00e1c.<\/strong><\/h5>\n

    Khi c\u00f4ng ty c\u1ed5 ph\u1ea7n ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu \u0111\u1ec3 \u0111\u1ea7u t\u01b0 v\u00e0o doanh nghi\u1ec7p kh\u00e1c. C\u0103n c\u1ee9 v\u00e0o m\u1ec7nh gi\u00e1 v\u00e0 gi\u00e1 ph\u00e1t h\u00e0nh c\u1ee7a c\u1ed5 phi\u1ebfu, k\u1ebf to\u00e1n h\u1ea1ch to\u00e1n theo 2 tr\u01b0\u1eddng h\u1ee3p: Tr\u01b0\u1eddng h\u1ee3p gi\u00e1 ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu l\u1edbn h\u01a1n m\u1ec7nh gi\u00e1; Tr\u01b0\u1eddng h\u1ee3p gi\u00e1 ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu nh\u1ecf h\u01a1n m\u1ec7nh gi\u00e1. C\u1ee5 th\u1ec3:<\/p>\n

    a, Tr\u01b0\u1eddng h\u1ee3p gi\u00e1 ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu L\u1edaN h\u01a1n m\u1ec7nh gi\u00e1.<\/p>\n

    H\u1ea1ch to\u00e1n:<\/p>\n

    N\u1ee3 TK 228: Tr\u1ecb gi\u00e1 ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu<\/p>\n

    C\u00f3 TK 4111: M\u1ec7nh gi\u00e1 c\u1ed5 phi\u1ebfu<\/p>\n

    C\u00f3 TK 4112: Th\u1eb7ng d\u01b0 v\u1ed1n c\u1ed5 ph\u1ea7n (n\u1ebfu c\u00f3).<\/p>\n

    b, Tr\u01b0\u1eddng h\u1ee3p gi\u00e1 ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu NH\u1ece h\u01a1n m\u1ec7nh gi\u00e1.<\/p>\n

    H\u1ea1ch to\u00e1n:<\/p>\n

    N\u1ee3 TK 228: Tr\u1ecb gi\u00e1 ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu<\/p>\n

    N\u1ee3 TK 4112: Th\u1eb7ng d\u01b0 v\u1ed1n c\u1ed5 ph\u1ea7n (n\u1ebfu c\u00f3)<\/p>\n

    C\u00f3 TK 4111: M\u1ec7nh gi\u00e1 c\u1ed5 phi\u1ebfu.<\/p>\n

    2.3.5. H\u1ea1ch to\u00e1n v\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu khi ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu th\u01b0\u1edfng t\u1eeb qu\u1ef9 khen th\u01b0\u1edfng<\/strong>.<\/h5>\n

    Khi c\u00f4ng ty c\u1ed5 ph\u1ea7n \u0111\u01b0\u1ee3c ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu th\u01b0\u1edfng t\u1eeb qu\u1ef9 khen th\u01b0\u1edfng \u0111\u1ec3 t\u0103ng v\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu, h\u1ea1ch to\u00e1n:<\/p>\n

    N\u1ee3 TK 3531: Tr\u1ecb gi\u00e1 ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu<\/p>\n

    N\u1ee3 TK 4112: Th\u1eb7ng d\u01b0 v\u1ed1n c\u1ed5 ph\u1ea7n<\/p>\n

    C\u00f3 TK 4111: M\u1ec7nh gi\u00e1 c\u1ed5 phi\u1ebfu<\/p>\n

    C\u00f3 TK 4112: Th\u1eb7ng d\u01b0 v\u1ed1n c\u1ed5 ph\u1ea7n.<\/p>\n

    2.3.6. H\u1ea1ch to\u00e1n v\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu \u0111\u1ed1i v\u1edbi C\u1ed5 phi\u1ebfu qu\u1ef9.<\/strong><\/h5>\n

    K\u1ebf to\u00e1n h\u1ea1ch to\u00e1n c\u00e1c nghi\u1ec7p v\u1ee5 ph\u00e1t sinh nh\u01b0 sau:<\/p>\n

    a, H\u1ea1ch to\u00e1n mua c\u1ed5 phi\u1ebfu qu\u1ef9:<\/p>\n

    N\u1ee3 TK 419 : Tr\u1ecb gi\u00e1 c\u1ed5 phi\u1ebfu qu\u1ef9 (gi\u00e1 th\u1ef1c t\u1ebf)<\/p>\n

    C\u00f3 c\u00e1c TK 111, 112. Tr\u1ecb gi\u00e1 c\u1ed5 phi\u1ebfu qu\u1ef9 (gi\u00e1 th\u1ef1c t\u1ebf).<\/p>\n

    b, H\u1ea1ch to\u00e1n t\u00e1i ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu qu\u1ef9:<\/p>\n

    N\u1ee3 c\u00e1c TK 111,112: Tr\u1ecb gi\u00e1 t\u00e1i ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu qu\u1ef9<\/p>\n

    N\u1ee3 TK 4112: Th\u1eb7ng d\u01b0 v\u1ed1n c\u1ed5 ph\u1ea7n (tr\u01b0\u1eddng h\u1ee3p gi\u00e1 t\u00e1i ph\u00e1t h\u00e0nh nh\u1ecf h\u01a1n gi\u00e1 ghi s\u1ed5)<\/p>\n

    C\u00f3 TK 419: Tr\u1ecb gi\u00e1 ghi s\u1ed5 c\u1ed5 phi\u1ebfu qu\u1ef9<\/p>\n

    C\u00f3 TK 4112: Th\u1eb7ng d\u01b0 v\u1ed1n c\u1ed5 ph\u1ea7n (tr\u01b0\u1eddng h\u1ee3p gi\u00e1 t\u00e1i ph\u00e1t h\u00e0nh l\u1edbn h\u01a1n gi\u00e1 ghi s\u1ed5 c\u1ed5 phi\u1ebfu qu\u1ef9).<\/p>\n

    c, H\u1ea1ch to\u00e1n h\u1ee7y b\u1ecf c\u1ed5 phi\u1ebfu qu\u1ef9:<\/p>\n

    N\u1ee3 TK 4111: M\u1ec7nh gi\u00e1 c\u1ed5 phi\u1ebfu<\/p>\n

    N\u1ee3 TK 4112: Th\u1eb7ng d\u01b0 v\u1ed1n c\u1ed5 ph\u1ea7n (tr\u01b0\u1eddng h\u1ee3p gi\u00e1 mua l\u1ea1i l\u1edbn h\u01a1n m\u1ec7nh gi\u00e1)<\/p>\n

    C\u00f3 TK 419: Tr\u1ecb gi\u00e1 ghi s\u1ed5 c\u1ed5 phi\u1ebfu qu\u1ef9<\/p>\n

    C\u00f3 TK 4112: Th\u1eb7ng d\u01b0 v\u1ed1n c\u1ed5 ph\u1ea7n (tr\u01b0\u1eddng h\u1ee3p gi\u00e1 mua l\u1ea1i nh\u1ecf h\u01a1n m\u1ec7nh gi\u00e1).<\/p>\n

    2.3.7 H\u1ea1ch to\u00e1n v\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu khi b\u1ed5 sung v\u1ed1n \u0111i\u1ec1u l\u1ec7 t\u1eeb c\u00e1c qu\u1ef9, l\u1ee3i nh\u1eadn sau thu\u1ebf c\u1ee7a DN.<\/strong><\/h5>\n

    Khi doanh nghi\u1ec7p b\u1ed5 sung v\u1ed1n \u0111i\u1ec1u l\u1ec7 t\u1eeb c\u00e1c ngu\u1ed3n v\u1ed1n h\u1ee3p ph\u00e1p kh\u00e1c, k\u1ebf to\u00e1n k\u1ebft chuy\u1ec3n sang V\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu, h\u1ea1ch to\u00e1n:<\/p>\n

    N\u1ee3 TK 418: C\u00e1c qu\u1ef9 kh\u00e1c thu\u1ed9c v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu (t\u1eeb c\u00e1c qu\u1ef9 kh\u00e1c c\u1ee7a doanh nghi\u1ec7p)<\/p>\n

    N\u1ee3 TK 421: L\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i (t\u1eeb k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh)<\/p>\n

    C\u00f3 TK 4111: V\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu.<\/p>\n

    2.3.8. H\u1ea1ch to\u00e1n v\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu khi nh\u1eadn \u0111\u01b0\u1ee3c qu\u00e0 bi\u1ebfu, t\u1eb7ng, t\u00e0i tr\u01a1\u0323.<\/strong><\/h5>\n

    \u2013 Khi nh\u1eadn \u0111\u01b0\u1ee3c qu\u00e0 bi\u1ebfu, t\u1eb7ng, t\u00e0i tr\u01a1\u0323, h\u1ea1ch to\u00e1n:<\/p>\n

    N\u1ee3 c\u00e1c TK 111, 112, 153, 211\u2026: Tr\u1ecb gi\u00e1 qu\u00e0 bi\u1ebfu, t\u1eb7ng, t\u00e0i tr\u01a1\u0323<\/p>\n

    C\u00f3 TK 711: Tr\u1ecb gi\u00e1 qu\u00e0 bi\u1ebfu, t\u1eb7ng, t\u00e0i tr\u01a1\u0323.<\/p>\n

    \u2013 H\u1ea1ch to\u00e1n ph\u1ea7n c\u00f2n l\u1ea1i \u0111\u01b0\u1ee3c ph\u00e9p ghi t\u0103ng v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu sau khi th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf \u0111\u1ed1i v\u1edbi Nh\u00e0 n\u01b0\u1edbc:<\/p>\n

    N\u1ee3 TK 421: L\u1ee3i nhu\u1eadn ch\u01b0a ph\u00e2n ph\u1ed1i<\/p>\n

    C\u00f3 TK 4118: V\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu.<\/p>\n

    2.3.9. Khi ho\u00e0n tr\u1ea3 v\u1ed1n g\u00f3p cho c\u00e1c ch\u1ee7 s\u1edf h\u1eefu<\/strong><\/h5>\n

    N\u1ee3 TK 411 V\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu (4111, 4112)<\/p>\n

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

    2.3.10. H\u1ea1ch to\u00e1n v\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu khi tr\u1ea3 l\u1ea1i v\u1ed1n g\u00f3p.<\/strong><\/h5>\n

    \u2013 Khi DN tr\u1ea3 l\u1ea1i v\u1ed1n g\u00f3p b\u1eb1ng ti\u1ec1n, h\u00e0ng t\u1ed3n kho, h\u1ea1ch to\u00e1n:<\/p>\n

    N\u1ee3 TK 4111: Tr\u1ecb gi\u00e1 ti\u1ec1n, h\u00e0ng t\u1ed3n kho tr\u1ea3 l\u1ea1i (gi\u00e1 tr\u1ecb ghi s\u1ed5)<\/p>\n

    C\u00f3 c\u00e1c TK 111, 112,152, 155, 156\u2026: Tr\u1ecb gi\u00e1 ti\u1ec1n, h\u00e0ng t\u1ed3n kho tr\u1ea3 l\u1ea1i (gi\u00e1 tr\u1ecb ghi s\u1ed5).<\/p>\n

    \u2013 Khi DN tr\u1ea3 l\u1ea1i v\u1ed1n g\u00f3p b\u1eb1ng TSC\u0110, h\u1ea1ch to\u00e1n:<\/p>\n

    N\u1ee3 TK 411: V\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu<\/p>\n

    N\u1ee3 TK 214: Tr\u1ecb gi\u00e1 hao m\u00f2n TSC\u0110<\/p>\n

    C\u00f3 TK 211: Tr\u1ecb gi\u00e1 TSC\u0110.<\/p>\n

    \u2013 Ph\u1ea7n ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 tr\u1ecb ghi s\u1ed5 c\u1ee7a t\u00e0i s\u1ea3n tr\u1ea3 cho ch\u1ee7 s\u1edf h\u1eefu v\u1ed1n v\u00e0 s\u1ed1 v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o l\u00e0m t\u0103ng, gi\u1ea3m v\u1ed1n kh\u00e1c c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":151,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"footnotes":"","_links_to":"","_links_to_target":""},"ht-kb-category":[3287,2595],"ht-kb-tag":[],"class_list":["post-58041","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-cau-hoi-thuong-gap","ht_kb_category-html_23000000"],"_links":{"self":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/58041","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/users\/151"}],"replies":[{"embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/comments?post=58041"}],"version-history":[{"count":3,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/58041\/revisions"}],"predecessor-version":[{"id":58169,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/58041\/revisions\/58169"}],"wp:attachment":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/media?parent=58041"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-category?post=58041"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-tag?post=58041"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}