![\"chi](\"https:\/\/cdn.thuvienphapluat.vn\/uploads\/khoinghiep\/uploads\/images\/2022\/01\/07\/chi-phi-hang-bieu-tang-trong-DN.png\")
<\/p>\n
C\u00e1c h\u00ecnh th\u1ee9c t\u1eb7ng qu\u00e0 cho kh\u00e1ch h\u00e0ng, nh\u00e2n vi\u00ean:<\/strong><\/h5>\nT\u00f9y v\u00e0o t\u1eebng d\u1ecbp c\u00e1c c\u00f4ng ty c\u00f3 l\u1ef1a ch\u1ecdn qu\u00e0 cho ph\u00f9 h\u1ee3p, th\u1ec3 hi\u1ec7n t\u1ed1t nh\u1ea5t \u00fd ngh\u0129a qu\u00e0 t\u1eb7ng. M\u1ed9t s\u1ed1 h\u00ecnh th\u1ee9c bi\u1ebfu, t\u1eb7ng nh\u01b0 sau:<\/p>\n
\n- Mua h\u00e0ng v\u1ec1 bi\u1ebfu t\u1eb7ng: V\u00ed d\u1ee5 mua hoa t\u1eb7ng sinh nh\u1eadt, mua b\u00e1nh k\u1eb9o, r\u01b0\u1ee3u\u2026\u0111\u1ec3 bi\u1ebfu t\u1eb7ng ng\u00e0y t\u1ebft.<\/li>\n
- B\u1ed9 qu\u00e0 t\u1eb7ng s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5 do doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t.<\/li>\n
- Qu\u00e0 thi\u1ebft k\u1ebf ri\u00eang cho doanh nghi\u1ec7p: M\u1ed9t s\u1ed1 doanh nghi\u1ec7p thi\u1ebft k\u1ebf ri\u00eang qu\u00e0 t\u1eb7ng mang th\u00f4ng \u0111i\u1ec7p ch\u00fac m\u1eebng, \u0111\u1ed3ng th\u1eddi tr\u00ean qu\u00e0 c\u00f3 th\u1ec3 k\u1ebft h\u1ee3p in logo, th\u01b0\u01a1ng hi\u1ec7u c\u1ee7a c\u00f4ng ty. Ho\u1eb7c c\u00f3 th\u1ec3 l\u1ecbch treo t\u01b0\u1eddng, l\u1ecbch b\u00e0n, s\u1ed5\u2026doanh nghi\u1ec7p thi\u1ebft k\u1ebf, c\u00f3 in c\u00e1c s\u1ea3n ph\u1ea9m, logo c\u00f4ng ty\u2026\u0111\u1ec3 qu\u1ea3ng b\u00e1 th\u01b0\u01a1ng hi\u1ec7u.<\/li>\n
- Qu\u00e0 t\u1eb7ng l\u00e0 phi\u1ebfu mua h\u00e0ng c\u1ee7a 1 s\u1ed1 nh\u00e0 cung c\u1ea5p \u0111\u1ec3 cho kh\u00e1ch h\u00e0ng, nh\u00e2n vi\u00ean c\u00f3 th\u1ec3 \u0111\u1ebfn \u0111\u00f3 mua h\u00e0ng.<\/li>\n
- Voucher, coupon khuy\u1ebfn m\u1ea1i gi\u1ea3m gi\u00e1, ch\u01b0\u01a1ng trinh t\u00edch l\u0169y \u0111i\u1ec3m \u0111\u1ec3 mua ch\u00ednh s\u1ea3n ph\u1ea9m c\u1ee7a c\u00f4ng ty cung c\u1ea5p\u2026.<\/li>\n
- H\u00e0ng h\u00f3a \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 cho, bi\u1ebfu,t\u1eb7ng.<\/li>\n<\/ul>\n
L\u01b0u \u00fd v\u1ec1 h\u00e0ng h\u00f3a t\u1eb7ng, bi\u1ebfu:\u00a0<\/strong><\/h5>\nTheo C\u00f4ng v\u0103n 3929\/TCT-TNCN<\/em> ng\u00e0y 23\/09\/2015 c\u1ee7a T\u1ed5ng c\u1ee5c thu\u1ebf v\u1ec1 vi\u1ec7c thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n v\u1edbi thu nh\u1eadp t\u1eeb khuy\u1ebfn m\u1ea1i, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/p>\n\u201c C\u0103n c\u1ee9 v\u00e0o c\u00e1c quy \u0111\u1ecbnh tr\u00ean, tr\u01b0\u1eddng h\u1ee3p C\u00f4ng ty cho, t\u1eb7ng hi\u1ec7n v\u1eadt cho kh\u00e1ch h\u00e0ng kh\u00f4ng thu ti\u1ec1n m\u00e0 hi\u1ec7n v\u1eadt l\u00e0 t\u00e0i s\u1ea3n pahir \u0111\u0103ng k\u00fd s\u1edf h\u1eefu ho\u1eb7c \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng v\u1edbi c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc th\u00ec thu nh\u1eadp m\u00e0 kh\u00e1ch h\u00e0ng nh\u1eadn \u0111\u01b0\u1ee3c thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n t\u1eeb qu\u00e0 t\u1eb7ng.”<\/em><\/p>\n\n- Tr\u01b0\u1eddng h\u1ee3p C\u00f4ng ty th\u1ef1c hi\u1ec7n ch\u01b0\u01a1ng tr\u00ecnh khuy\u1ebfn m\u1ea1i theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 5, kho\u1ea3n 6 \u0110i\u1ec1u 92 c\u1ee7a Lu\u1eadt th\u01b0\u01a1ng m\u1ea1i th\u00ec kho\u1ea3n ti\u1ec1n\/ hi\u1ec7n v\u1eadt c\u00e1 nh\u00e2n nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb ho\u1ea1t \u0111\u1ed9ng tr\u00fang th\u01b0\u1edfng v\u01b0\u1ee3t l\u00ean 10tr \u0111\u1ed3ng thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n t\u1eeb tr\u00fang th\u01b0\u1edfng.<\/li>\n<\/ul>\n
\n- Xu\u1ea5t h\u00e0ng h\u00f3a cho bi\u1ebfu t\u1eb7ng c\u00f3 ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n kh\u00f4ng?\u00a0<\/strong><\/em><\/li>\n<\/ol>\n
H\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u1ec3 cho bi\u1ebfu t\u1eb7ng ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n (D\u00f9 l\u00e0 cho bi\u1ebfu t\u1eb7ng kh\u00e1ch h\u00e0ng, c\u00f4ng nh\u00e2n vi\u00ean c\u0169ng \u0111\u1ec1u ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n)<\/p>\n
\n- N\u1ebfu bi\u1ebfu, t\u1eb7ng kh\u00e1ch h\u00e0ng, \u0111\u1ed1i t\u00e1c:<\/li>\n<\/ul>\n
T\u1eeb n\u0103m 2015 tr\u1edf \u0111i chi ph\u00ed cho bi\u1ebfu t\u1eb7ng s\u1ebd kh\u00f4ng b\u1ecb kh\u1ed1ng ch\u1ebf n\u1eefa, m\u00e0 s\u1ebd \u0111\u01b0\u1ee3c tr\u1eeb to\u00e0n b\u1ed9 n\u1ebfu c\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb.<\/p>\n
\n- Tr\u01b0\u1eddng h\u1ee3p kh\u00e1ch h\u00e0ng l\u00e0 c\u00e1 nh\u00e2n:<\/li>\n<\/ul>\n
Theo C\u00f4ng v\u0103n 3929\/TCT-TNCN ng\u00e0 23\/09\/2015 c\u1ee7a T\u1ed5ng c\u1ee5c thu\u1ebf v\u1ec1 vi\u1ec7c thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n v\u1edbi thu nh\u1eadp t\u1eeb khuy\u1ebfn m\u1ea1i, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/p>\n
\u201cC\u0103n c\u1ee9 v\u00e0o c\u00e1c quy \u0111\u1ecbnh tr\u00ean, tr\u01b0\u1eddng h\u1ee3p C\u00f4ng ty cho, t\u1eb7ng hi\u1ec7n v\u1eadt cho kh\u00e1ch h\u00e0ng kh\u00f4ng thu ti\u1ec1n m\u00e0 hi\u1ec7n v\u1eadt l\u00e0 t\u00e0i s\u1ea3n ph\u1ea3i \u0111\u0103ng k\u00ed s\u1edf h\u1eefu ho\u1eb7c \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng v\u1edbi c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc th\u00ec thu nh\u1eadp m\u00e0 kh\u00e1ch h\u00e0ng nh\u1eadn \u0111\u01b0\u1ee3c thu\u1ed9c di\u1ec7n chiu jthuees thu nh\u1eadp c\u00e1 nh\u00e2n t\u1eeb qu\u00e0 t\u1eb7ng\u201d<\/em><\/p>\n\n- Tr\u01b0\u1eddng h\u1ee3p C\u00f4ng ty th\u1ef1c hi\u1ec7n ch\u01b0\u01a1ng tr\u00ecnh khuy\u1ebfn m\u1ea1i theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 5, kho\u1ea3n 6 \u0110i\u1ec1u 92 c\u1ee7a Lu\u1eadt Th\u01b0\u01a1ng m\u1ea1i th\u00ec kho\u1ea3n ti\u1ec1n\/hi\u1ec7n v\u1eadt c\u00e1 nh\u00e2n nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb ho\u1ea1t \u0111\u1ed9ng tr\u00fang th\u01b0\u1edfng v\u01b0\u1ee3t tr\u00ean 10tr thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n t\u1eeb tr\u00fang th\u01b0\u1edfng.<\/li>\n<\/ul>\n
\n- N\u1ebfu cho bi\u1ebfu t\u1eb7ng nh\u00e2n vi\u00ean:<\/li>\n<\/ul>\n
Theo C\u00f4ng v\u0103n 9648\/CT-TTHT ng\u00e0y 26\/10\/2015 c\u1ee7a C\u1ee5c thu\u1ebf TP.HCM:<\/p>\n
\u201c Tr\u01b0\u1eddng h\u1ee3p C\u00f4ng ty mua h\u00e0ng h\u00f3a l\u00e0m qu\u00e0 t\u1eb7ng cho nh\u00e2n vi\u00ean nh\u00e2n d\u1ecbp T\u1ebft Nguy\u00ean \u0111\u00e1n th\u00ec khi ph\u00e1t qu\u00e0 t\u1eb7ng, C\u00f4ng ty ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n t\u00ednh thu\u1ebf GTGT nh\u01b0u b\u00e1n h\u00e0ng h\u00f3a cho kh\u00e1ch h\u00e0ng (tr\u01b0\u1edbc \u0111\u00e2y C\u00f4ng ty t\u1eb7ng qu\u00e0 cho nh\u00e2n vi\u00ean nh\u01b0ng ch\u01b0a l\u1eadp h\u00f3a \u0111\u01a1n th\u00ec nay \u0111\u01b0\u1ee3c l\u1eadp h\u00f3a \u0111\u01a1n b\u1ed5 sung theo quy \u0111\u1ecbnh). Chi ph\u00ed mua qu\u00e0 t\u1eb7ng cho nh\u00e2n vi\u00ean thu\u1ed9c kho\u1ea3n chi c\u00f3 t\u00ednh ch\u1ea5t ph\u00fac l\u1ee3i n\u1ebfu c\u00f3 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p v\u00e0 t\u1ed5ng s\u1ed1 chi c\u00f3 t\u00ednh ch\u1ea5t ph\u00fac l\u1ee3i kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 01 th\u00e1ng l\u01b0\u01a1ng b\u00ecnh qu\u00e2n th\u1ef1c t\u1ebf th\u1ef1c hi\u1ec7n th\u00ec \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o cho ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp thu\u1ebf TNDN (h\u00f3a \u0111\u01a1n c\u00f3 gi\u00e1 tr\u1ecb thanh to\u00e1n t\u1eeb 20tr \u0111\u1ed3ng tr\u1edf l\u00ean ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t)\u201d<\/em><\/p>\n\n- Gi\u00e1 t\u00ednh thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi c\u00e1c h\u00e0ng cho, bi\u1ebfu t\u1eb7ng \u0111\u1ed1i v\u1edbi b\u00ean cho:<\/strong><\/em><\/li>\n<\/ol>\n
Theo Kho\u1ea3n 3, \u0110i\u1ec1u 7 Th\u00f4ng t\u01b0 s\u1ed1 219\/2012\/TT-BTC<\/p>\n
\u201c\u0110\u1ed1i v\u1edbi s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 (k\u1ec3 c\u1ea3 mua ngo\u00e0i ho\u1eb7c do c\u01a1 s\u1edf kinh doanh t\u1ef1 s\u1ea3n xu\u1ea5t) d\u00f9ng \u0111\u1ec3 trao \u0111\u1ed5i, bi\u1ebfu, t\u1eb7ng, cho, tr\u1ea3 thay l\u01b0\u01a1ng, l\u00e0 t\u00ednh th\u1ebfu GTGT c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u00f9ng lo\u1ea1i ho\u1eb7c t\u01b0\u01a1ng \u0111\u01b0\u01a1ng t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh c\u00e1c ho\u1ea1t \u0111\u1ed9ng n\u00e0y\u201d<\/em><\/p>\nM\u1ee8C PH\u1ea0T N\u1ebeU KH\u00d4NG L\u1eacP H\u00d3A \u0110\u01a0N \u0110\u1ed0I V\u1edaI H\u00c0NG CHO, BI\u1ebeU, T\u1eb6NG.<\/strong><\/h5>\nM\u1ee9c ti\u1ec1n ph\u1ea1t: 500.000\u0111-1.500.000\u0111 (theo \u0111i\u1ec3m b kho\u1ea3n 2 \u0111i\u1ec1u 24 Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP):<\/p>\n
Khi doanh nghi\u1ec7p t\u1eb7ng qu\u00e0 cho c\u00f4ng nh\u00e2n vi\u00ean, kh\u00e1ch h\u00e0ng\u2026.\u0111\u1ec1u ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01b0\u01a1n nh\u01b0 b\u00e1n h\u00e0ng b\u00ecnh th\u01b0\u1eddng v\u1edbi gi\u00e1 t\u00ednh thu\u1ebf l\u00e0 gi\u00e1 c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u00f9ng lo\u1ea1i ho\u1eb7c t\u01b0\u01a1ng \u0111\u01b0\u01a1ng t\u1ea1i th\u1eddi \u0111i\u00eam ph\u00e1t sinh bi\u1ebfu t\u1eb7ng.<\/p>\n
QUY \u0110\u1ecaNH V\u1ec0 THU\u1ebe \u0110\u1ed0I V\u1edaI H\u00c0NG CHO, BI\u1ebeU, T\u1eb6NG:<\/strong><\/h5>\n![\"C\u00e1ch](\"https:\/\/ketoantinviet.vn\/file\/images\/huong-dan-xuat-hoa-don-dau-ra-hang-cho-bieu-tang-1.jpg\")
<\/div>\na. H\u1ea0CH TO\u00c1N H\u00c0NG BI\u1ebeU T\u1eb6NG \u0110\u1ed0I V\u1edaI TR\u01af\u1edcNG H\u1ee2P BI\u1ebeU T\u1eb6NG KH\u00c1CH H\u00c0NG:<\/strong><\/p>\nH\u1ea1ch to\u00e1n \u0111\u1ed1i v\u1edbi b\u00ean cho:<\/strong><\/p>\n\n- Tr\u01b0\u1eddng h\u1ee3p s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a d\u00f9ng \u0111\u1ec3 cho bi\u1ebfu t\u1eb7ng kh\u00e1ch h\u00e0ng b\u00ean ngo\u00e0i doanh nghi\u1ec7p, n\u1ebfu mua v\u1ec1 t\u1eb7ng ngay:<\/li>\n<\/ul>\n
N\u1ee3 TK 641 (TT200)<\/p>\n
N\u1ee3 TK 642 (TT133)<\/p>\n
N\u1ee3 TK 133: Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/p>\n
C\u00f3 TK 111, 112, 331<\/p>\n
C\u00f3 TK 3331:<\/p>\n
\n- Tr\u01b0\u1eddng h\u1ee3p s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a d\u00f9ng \u0111\u1ec3 cho bi\u1ebfu t\u1eb7ng kh\u00e1ch h\u00e0ng b\u00ean ngo\u00e0i DN, n\u1ebfu DN mua v\u1ec1 nh\u1eadp khp sau \u0111\u00f3 xu\u1ea5t cho bi\u1ebfu t\u1eb7ng.<\/li>\n<\/ul>\n
Khi mua h\u00e0ng v\u1ec1 \u0111\u1ec3 cho bi\u1ebfu t\u1eb7ng, c\u00e1c b\u1ea1n h\u1ea1ch to\u00e1n nh\u01b0 mua h\u00e0ng b\u00ecnh th\u01b0\u1eddng:<\/p>\n
N\u1ee3 TK 152, 153, 156\u2026<\/p>\n
N\u1ee3 TK 1331: Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb.<\/p>\n
C\u00f3 111, 112, 331<\/p>\n
Khi xu\u1ea5t cho, bi\u1ebfu, t\u1eb7ng:<\/p>\n
N\u1ee3 TK 641, 642: Chi ph\u00ed b\u00e1n h\u00e0ng (chi ph\u00ed sx s\u1ea3n ph\u1ea9m, gi\u00e1 v\u1ed1n h\u00e0ng h\u00f3a)<\/p>\n
C\u00f3 TK 152,153,155, 156<\/p>\n
C\u00f3 TK 3331: Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p.<\/p>\n
\n- Tr\u01b0\u1eddng h\u1ee3p s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a d\u00f9ng \u0111\u1ec3 bi\u1ebfu, t\u1eb7ng cho c\u00e1n b\u1ed9 c\u00f4ng nh\u00e2n vi\u00ean \u0111\u01b0\u1ee3c trang tr\u1ea3i b\u1eb1ng qu\u1ef9 khen th\u01b0\u1edfng, ph\u00fac l\u1ee3i:<\/li>\n<\/ul>\n
N\u1ee3 TK 353: Qu\u1ef9 khen th\u01b0\u1edfng, ph\u00fac l\u1ee3i (T\u1ed5ng gi\u00e1 thanh to\u00e1n)<\/p>\n
C\u00f3 TK 511: Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5<\/p>\n
C\u00f3 TK 3331: Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p<\/p>\n
\u0110\u1ed3ng th\u00f2i ghi nh\u1eadn gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n \u0111\u1ed1i v\u1edbi gi\u00e1 tr\u1ecb s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, NVL d\u00f9ng \u0111\u1ec3 bi\u1ebfu, t\u1eb7ng c\u00f4ng nh\u00e2n vi\u00ean v\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/p>\n
N\u1ee3 TK 632: Gi\u00e1 v\u1ed1n b\u00e1n h\u00e0ng.<\/p>\n
C\u00f3 TK 152, 153, 155, 156<\/p>\n
b. C\u00e1ch h\u1ea1ch to\u00e1n \u0111\u1ed1i c\u1edbi h\u00e0ng cho, bi\u1ebfu t\u1eb7ng \u0111\u1ed1i v\u1edbi b\u00ean nh\u1eadn:<\/strong><\/p>\nN\u1ee3 TK 156, 142, 211, 642: (T\u1ed5ng gi\u00e1 tr\u1ecb+Thues GTGT), v\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/p>\n
C\u00f3 TK 711<\/p>\n
L\u01b0u \u00fd nh\u1eadn h\u00e0ng bi\u1ebfu t\u1eb7ng t\u1eeb n\u01b0\u1edbc ngo\u00e0i:<\/em><\/p>\n\n- N\u1ebfu c\u00f3 ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf GTGT kh\u00e2u nh\u1eadp kh\u1ea9u:<\/li>\n<\/ul>\n
N\u1ee3 TK 133: Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/p>\n
C\u00f3 TK 111, 112; Ti\u1ec1n m\u1eb7t, TGNH<\/p>\n
\n- N\u1ebfu c\u00f3 ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf nh\u1eadp kh\u1ea9u:<\/li>\n<\/ul>\n
N\u1ee3 TK 3333: Thu\u1ebf XNK<\/p>\n
C\u00f3 TK 111, 112: Ti\u1ec3n m\u1eb7t, TGNH<\/p>\n
\n- K\u1ebft chuy\u1ec3n thu\u1ebf nh\u1eadp kh\u1ea9u v\u00e0o chi ph\u00ed, n\u1ebfu \u0111\u00e3 ghi nh\u1eadn gi\u00e1 tr\u1ecb h\u00e0ng cho, bi\u1ebfu t\u1eb7ng theo gi\u00e1 tr\u1ecb th\u1ecb tr\u01b0\u1eddng, gi\u00e1 H\u1ea3i qu\u1ea3n<\/li>\n<\/ul>\n
N\u1ee3 TK 642: Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p<\/p>\n
C\u00f3 TK 3333: Thu\u1ebf XNK<\/p>\n
L\u01b0u \u00fd: V\u00ec b\u00ean nh\u1eadn h\u00e0ng cho bi\u1ebfu t\u1eb7ng kh\u00f4ng ph\u1ea3i thanh to\u00e1n (kh\u00f4ng c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n) n\u00ean kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT c\u1ee7a h\u00f3a \u0111\u01a1n h\u00e0ng bi\u1ebfu t\u1eb7ng.\u00a0<\/em><\/p>\nTr\u00ean \u0111\u00e2y FTS Accounting \u0111\u00e3 t\u1ed5ng h\u1ee3p, chia s\u1ebb nh\u1eefng ki\u1ebfn th\u1ee9c h\u1eefu \u00edch c\u01a1 b\u1ea3n v\u1ec1 x\u1eed l\u00fd k\u1ebf to\u00e1n \u0111\u1ed1i v\u1edbi chi ph\u00ed qu\u00e0 bi\u1ebfu, t\u1eb7ng. FTS Accounting hy v\u1ecdng s\u1ebd chia s\u1ebb ph\u1ea7n n\u00e0o nh\u1eefng kh\u00f3 kh\u0103n, v\u01b0\u1edbng m\u1eafc m\u00e0 c\u00e1c b\u1ea1n \u0111ang g\u1eb7p ph\u1ea3i trong qu\u00e1 tr\u00ecnh c\u00f4ng t\u00e1c.<\/p>\n
Hi\u1ec7n nay, k\u1ebf to\u00e1n doanh nghi\u1ec7p c\u00f3 nhi\u1ec1u l\u1ef1a ch\u1ecdn v\u1edbi c\u00f4ng c\u1ee5 h\u1ed7 tr\u1ee3. Trong \u0111\u00f3, ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n FTS Accounitng-Tr\u1ee3 th\u1ee7 \u0111\u1eafc l\u1ef1c cho k\u1ebf to\u00e1n, gi\u00fap c\u00f4ng vi\u1ec7c tr\u1edf n\u00ean d\u1ec5 d\u00e0ng v\u00e0 nhanh ch\u00f3ng v\u00e0 ch\u00ednh x\u00e1c nh\u1ea5t v\u1edbi c\u00e1c t\u00ednh n\u0103ng:<\/em><\/p>\n\n- T\u1ef1 \u0111\u1ed9ng nh\u1eadp li\u1ec7u ch\u1ee9ng, import, export d\u1eef li\u1ec7u gi\u00fap k\u1ebf to\u00e1n ti\u1ebft ki\u1ec7m th\u1eddi gian.<\/li>\n
- T\u1ef1 \u0111\u1ed9ng t\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u v\u00e0 l\u00ean b\u00e1o c\u00e1o m\u1ed9t c\u00e1ch nhanh ch\u00f3ng, ch\u00ednh x\u00e1c, k\u1ecbp th\u1eddi \u0111\u01b0a ra tham v\u00e1n cho ban l\u00e3nh \u0111\u1ea1o doanh nghi\u1ec7p.<\/li>\n
- T\u1ef1 \u0111\u1ed9ng ph\u00e1t hi\u1ec7n c\u00e1c sai l\u1ec7ch ch\u1ee9ng t\u1eeb, s\u1ed5 s\u00e1ch, b\u00e1o c\u00e1o.<\/li>\n
- K\u1ebft chuy\u1ec3n doanh thu, chi ph\u00ed, x\u00e1c \u0111\u1ecbnh l\u00e3i l\u1ed7 nhanh ch\u00f3ng<\/li>\n<\/ul>\n
\u0110\u1eb7c bi\u1ec7t, khi \u00e1p d\u1ee5ng ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n FTS Accounting, l\u00e3nh \u0111\u1ea1o doanh nghi\u1ec7p c\u00f3 th\u1ec3 d\u1ec5 d\u00e0ng theo d\u00f5i b\u00e1o c\u00e1o. S\u1ebfp d\u1ec5 d\u00e0ng theo d\u00f5i doanh thu b\u00e1n h\u00e0ng theo t\u1eebng nh\u00e2n vi\u00ean, t\u1eebng m\u1eb7t h\u00e0ng \u0111\u1ec3 t\u1eeb \u0111\u00f3 k\u1ebf to\u00e1n kh\u00f4ng c\u1ea7n t\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u nhi\u1ec1u l\u1ea7n .<\/p>\n
\u0110\u0103ng k\u00fd ngay v\u1edbi FTS \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n v\u00e0 h\u1ed7 tr\u1ee3 nhanh nh\u1ea5t.\u00a0 K\u00ednh m\u1eddi Qu\u00fd doanh nghi\u1ec7p, Anh\/ Ch\u1ecb K\u1ebf to\u00e1n doanh nghi\u1ec7p \u0111\u0103ng k\u00fd tr\u1ea3i nghi\u1ec7m mi\u1ec5n ph\u00ed.<\/p>\n
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\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Ho\u1ea1t \u0111\u1ed9ng t\u1eb7ng qu\u00e0 cho nh\u00e2n vi\u00ean ,\u0111\u1ed1i t\u00e1c kh\u00e1ch h\u00e0ng l\u00e0 ho\u1ea1t \u0111\u1ed9ng th\u01b0\u1eddng xuy\u00ean trong qu\u00e1 tr\u00ecnh v\u1eadn h\u00e0nh s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a doanh nghi\u1ec7p m\u1ed7i d\u1ecbp l\u1ec5 t\u1ebft. Nh\u1eefng m\u00f3n qu\u00e0 thay l\u1eddi tri \u00e2n c\u1ea3m \u01a1n, tri \u00e2n doanh nghi\u1ec7p g\u1eedi t\u1edbi kh\u00e1ch h\u00e0ng, c\u00e1n b\u1ed9 c\u00f4ng nh\u00e2n […]<\/p>\n","protected":false},"featured_media":13516,"template":"","article_category":[10],"class_list":["post-8796","article","type-article","status-publish","has-post-thumbnail","hentry","article_category-ke-toan-tai-chinh"],"_links":{"self":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article\/8796","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article"}],"about":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/types\/article"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media\/13516"}],"wp:attachment":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media?parent=8796"}],"wp:term":[{"taxonomy":"article_category","embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article_category?post=8796"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
L\u01b0u \u00fd v\u1ec1 h\u00e0ng h\u00f3a t\u1eb7ng, bi\u1ebfu:\u00a0<\/strong><\/h5>\nTheo C\u00f4ng v\u0103n 3929\/TCT-TNCN<\/em> ng\u00e0y 23\/09\/2015 c\u1ee7a T\u1ed5ng c\u1ee5c thu\u1ebf v\u1ec1 vi\u1ec7c thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n v\u1edbi thu nh\u1eadp t\u1eeb khuy\u1ebfn m\u1ea1i, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/p>\n\u201c C\u0103n c\u1ee9 v\u00e0o c\u00e1c quy \u0111\u1ecbnh tr\u00ean, tr\u01b0\u1eddng h\u1ee3p C\u00f4ng ty cho, t\u1eb7ng hi\u1ec7n v\u1eadt cho kh\u00e1ch h\u00e0ng kh\u00f4ng thu ti\u1ec1n m\u00e0 hi\u1ec7n v\u1eadt l\u00e0 t\u00e0i s\u1ea3n pahir \u0111\u0103ng k\u00fd s\u1edf h\u1eefu ho\u1eb7c \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng v\u1edbi c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc th\u00ec thu nh\u1eadp m\u00e0 kh\u00e1ch h\u00e0ng nh\u1eadn \u0111\u01b0\u1ee3c thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n t\u1eeb qu\u00e0 t\u1eb7ng.”<\/em><\/p>\n\n- Tr\u01b0\u1eddng h\u1ee3p C\u00f4ng ty th\u1ef1c hi\u1ec7n ch\u01b0\u01a1ng tr\u00ecnh khuy\u1ebfn m\u1ea1i theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 5, kho\u1ea3n 6 \u0110i\u1ec1u 92 c\u1ee7a Lu\u1eadt th\u01b0\u01a1ng m\u1ea1i th\u00ec kho\u1ea3n ti\u1ec1n\/ hi\u1ec7n v\u1eadt c\u00e1 nh\u00e2n nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb ho\u1ea1t \u0111\u1ed9ng tr\u00fang th\u01b0\u1edfng v\u01b0\u1ee3t l\u00ean 10tr \u0111\u1ed3ng thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n t\u1eeb tr\u00fang th\u01b0\u1edfng.<\/li>\n<\/ul>\n
\n- Xu\u1ea5t h\u00e0ng h\u00f3a cho bi\u1ebfu t\u1eb7ng c\u00f3 ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n kh\u00f4ng?\u00a0<\/strong><\/em><\/li>\n<\/ol>\n
H\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u1ec3 cho bi\u1ebfu t\u1eb7ng ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n (D\u00f9 l\u00e0 cho bi\u1ebfu t\u1eb7ng kh\u00e1ch h\u00e0ng, c\u00f4ng nh\u00e2n vi\u00ean c\u0169ng \u0111\u1ec1u ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n)<\/p>\n
\n- N\u1ebfu bi\u1ebfu, t\u1eb7ng kh\u00e1ch h\u00e0ng, \u0111\u1ed1i t\u00e1c:<\/li>\n<\/ul>\n
T\u1eeb n\u0103m 2015 tr\u1edf \u0111i chi ph\u00ed cho bi\u1ebfu t\u1eb7ng s\u1ebd kh\u00f4ng b\u1ecb kh\u1ed1ng ch\u1ebf n\u1eefa, m\u00e0 s\u1ebd \u0111\u01b0\u1ee3c tr\u1eeb to\u00e0n b\u1ed9 n\u1ebfu c\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb.<\/p>\n
\n- Tr\u01b0\u1eddng h\u1ee3p kh\u00e1ch h\u00e0ng l\u00e0 c\u00e1 nh\u00e2n:<\/li>\n<\/ul>\n
Theo C\u00f4ng v\u0103n 3929\/TCT-TNCN ng\u00e0 23\/09\/2015 c\u1ee7a T\u1ed5ng c\u1ee5c thu\u1ebf v\u1ec1 vi\u1ec7c thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n v\u1edbi thu nh\u1eadp t\u1eeb khuy\u1ebfn m\u1ea1i, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/p>\n
\u201cC\u0103n c\u1ee9 v\u00e0o c\u00e1c quy \u0111\u1ecbnh tr\u00ean, tr\u01b0\u1eddng h\u1ee3p C\u00f4ng ty cho, t\u1eb7ng hi\u1ec7n v\u1eadt cho kh\u00e1ch h\u00e0ng kh\u00f4ng thu ti\u1ec1n m\u00e0 hi\u1ec7n v\u1eadt l\u00e0 t\u00e0i s\u1ea3n ph\u1ea3i \u0111\u0103ng k\u00ed s\u1edf h\u1eefu ho\u1eb7c \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng v\u1edbi c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc th\u00ec thu nh\u1eadp m\u00e0 kh\u00e1ch h\u00e0ng nh\u1eadn \u0111\u01b0\u1ee3c thu\u1ed9c di\u1ec7n chiu jthuees thu nh\u1eadp c\u00e1 nh\u00e2n t\u1eeb qu\u00e0 t\u1eb7ng\u201d<\/em><\/p>\n\n- Tr\u01b0\u1eddng h\u1ee3p C\u00f4ng ty th\u1ef1c hi\u1ec7n ch\u01b0\u01a1ng tr\u00ecnh khuy\u1ebfn m\u1ea1i theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 5, kho\u1ea3n 6 \u0110i\u1ec1u 92 c\u1ee7a Lu\u1eadt Th\u01b0\u01a1ng m\u1ea1i th\u00ec kho\u1ea3n ti\u1ec1n\/hi\u1ec7n v\u1eadt c\u00e1 nh\u00e2n nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb ho\u1ea1t \u0111\u1ed9ng tr\u00fang th\u01b0\u1edfng v\u01b0\u1ee3t tr\u00ean 10tr thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n t\u1eeb tr\u00fang th\u01b0\u1edfng.<\/li>\n<\/ul>\n
\n- N\u1ebfu cho bi\u1ebfu t\u1eb7ng nh\u00e2n vi\u00ean:<\/li>\n<\/ul>\n
Theo C\u00f4ng v\u0103n 9648\/CT-TTHT ng\u00e0y 26\/10\/2015 c\u1ee7a C\u1ee5c thu\u1ebf TP.HCM:<\/p>\n
\u201c Tr\u01b0\u1eddng h\u1ee3p C\u00f4ng ty mua h\u00e0ng h\u00f3a l\u00e0m qu\u00e0 t\u1eb7ng cho nh\u00e2n vi\u00ean nh\u00e2n d\u1ecbp T\u1ebft Nguy\u00ean \u0111\u00e1n th\u00ec khi ph\u00e1t qu\u00e0 t\u1eb7ng, C\u00f4ng ty ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n t\u00ednh thu\u1ebf GTGT nh\u01b0u b\u00e1n h\u00e0ng h\u00f3a cho kh\u00e1ch h\u00e0ng (tr\u01b0\u1edbc \u0111\u00e2y C\u00f4ng ty t\u1eb7ng qu\u00e0 cho nh\u00e2n vi\u00ean nh\u01b0ng ch\u01b0a l\u1eadp h\u00f3a \u0111\u01a1n th\u00ec nay \u0111\u01b0\u1ee3c l\u1eadp h\u00f3a \u0111\u01a1n b\u1ed5 sung theo quy \u0111\u1ecbnh). Chi ph\u00ed mua qu\u00e0 t\u1eb7ng cho nh\u00e2n vi\u00ean thu\u1ed9c kho\u1ea3n chi c\u00f3 t\u00ednh ch\u1ea5t ph\u00fac l\u1ee3i n\u1ebfu c\u00f3 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p v\u00e0 t\u1ed5ng s\u1ed1 chi c\u00f3 t\u00ednh ch\u1ea5t ph\u00fac l\u1ee3i kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 01 th\u00e1ng l\u01b0\u01a1ng b\u00ecnh qu\u00e2n th\u1ef1c t\u1ebf th\u1ef1c hi\u1ec7n th\u00ec \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o cho ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp thu\u1ebf TNDN (h\u00f3a \u0111\u01a1n c\u00f3 gi\u00e1 tr\u1ecb thanh to\u00e1n t\u1eeb 20tr \u0111\u1ed3ng tr\u1edf l\u00ean ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t)\u201d<\/em><\/p>\n\n- Gi\u00e1 t\u00ednh thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi c\u00e1c h\u00e0ng cho, bi\u1ebfu t\u1eb7ng \u0111\u1ed1i v\u1edbi b\u00ean cho:<\/strong><\/em><\/li>\n<\/ol>\n
Theo Kho\u1ea3n 3, \u0110i\u1ec1u 7 Th\u00f4ng t\u01b0 s\u1ed1 219\/2012\/TT-BTC<\/p>\n
\u201c\u0110\u1ed1i v\u1edbi s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 (k\u1ec3 c\u1ea3 mua ngo\u00e0i ho\u1eb7c do c\u01a1 s\u1edf kinh doanh t\u1ef1 s\u1ea3n xu\u1ea5t) d\u00f9ng \u0111\u1ec3 trao \u0111\u1ed5i, bi\u1ebfu, t\u1eb7ng, cho, tr\u1ea3 thay l\u01b0\u01a1ng, l\u00e0 t\u00ednh th\u1ebfu GTGT c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u00f9ng lo\u1ea1i ho\u1eb7c t\u01b0\u01a1ng \u0111\u01b0\u01a1ng t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh c\u00e1c ho\u1ea1t \u0111\u1ed9ng n\u00e0y\u201d<\/em><\/p>\nM\u1ee8C PH\u1ea0T N\u1ebeU KH\u00d4NG L\u1eacP H\u00d3A \u0110\u01a0N \u0110\u1ed0I V\u1edaI H\u00c0NG CHO, BI\u1ebeU, T\u1eb6NG.<\/strong><\/h5>\nM\u1ee9c ti\u1ec1n ph\u1ea1t: 500.000\u0111-1.500.000\u0111 (theo \u0111i\u1ec3m b kho\u1ea3n 2 \u0111i\u1ec1u 24 Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP):<\/p>\n
Khi doanh nghi\u1ec7p t\u1eb7ng qu\u00e0 cho c\u00f4ng nh\u00e2n vi\u00ean, kh\u00e1ch h\u00e0ng\u2026.\u0111\u1ec1u ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01b0\u01a1n nh\u01b0 b\u00e1n h\u00e0ng b\u00ecnh th\u01b0\u1eddng v\u1edbi gi\u00e1 t\u00ednh thu\u1ebf l\u00e0 gi\u00e1 c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u00f9ng lo\u1ea1i ho\u1eb7c t\u01b0\u01a1ng \u0111\u01b0\u01a1ng t\u1ea1i th\u1eddi \u0111i\u00eam ph\u00e1t sinh bi\u1ebfu t\u1eb7ng.<\/p>\n
QUY \u0110\u1ecaNH V\u1ec0 THU\u1ebe \u0110\u1ed0I V\u1edaI H\u00c0NG CHO, BI\u1ebeU, T\u1eb6NG:<\/strong><\/h5>\n<\/div>\na. H\u1ea0CH TO\u00c1N H\u00c0NG BI\u1ebeU T\u1eb6NG \u0110\u1ed0I V\u1edaI TR\u01af\u1edcNG H\u1ee2P BI\u1ebeU T\u1eb6NG KH\u00c1CH H\u00c0NG:<\/strong><\/p>\nH\u1ea1ch to\u00e1n \u0111\u1ed1i v\u1edbi b\u00ean cho:<\/strong><\/p>\n\n- Tr\u01b0\u1eddng h\u1ee3p s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a d\u00f9ng \u0111\u1ec3 cho bi\u1ebfu t\u1eb7ng kh\u00e1ch h\u00e0ng b\u00ean ngo\u00e0i doanh nghi\u1ec7p, n\u1ebfu mua v\u1ec1 t\u1eb7ng ngay:<\/li>\n<\/ul>\n
N\u1ee3 TK 641 (TT200)<\/p>\n
N\u1ee3 TK 642 (TT133)<\/p>\n
N\u1ee3 TK 133: Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/p>\n
C\u00f3 TK 111, 112, 331<\/p>\n
C\u00f3 TK 3331:<\/p>\n
\n- Tr\u01b0\u1eddng h\u1ee3p s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a d\u00f9ng \u0111\u1ec3 cho bi\u1ebfu t\u1eb7ng kh\u00e1ch h\u00e0ng b\u00ean ngo\u00e0i DN, n\u1ebfu DN mua v\u1ec1 nh\u1eadp khp sau \u0111\u00f3 xu\u1ea5t cho bi\u1ebfu t\u1eb7ng.<\/li>\n<\/ul>\n
Khi mua h\u00e0ng v\u1ec1 \u0111\u1ec3 cho bi\u1ebfu t\u1eb7ng, c\u00e1c b\u1ea1n h\u1ea1ch to\u00e1n nh\u01b0 mua h\u00e0ng b\u00ecnh th\u01b0\u1eddng:<\/p>\n
N\u1ee3 TK 152, 153, 156\u2026<\/p>\n
N\u1ee3 TK 1331: Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb.<\/p>\n
C\u00f3 111, 112, 331<\/p>\n
Khi xu\u1ea5t cho, bi\u1ebfu, t\u1eb7ng:<\/p>\n
N\u1ee3 TK 641, 642: Chi ph\u00ed b\u00e1n h\u00e0ng (chi ph\u00ed sx s\u1ea3n ph\u1ea9m, gi\u00e1 v\u1ed1n h\u00e0ng h\u00f3a)<\/p>\n
C\u00f3 TK 152,153,155, 156<\/p>\n
C\u00f3 TK 3331: Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p.<\/p>\n
\n- Tr\u01b0\u1eddng h\u1ee3p s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a d\u00f9ng \u0111\u1ec3 bi\u1ebfu, t\u1eb7ng cho c\u00e1n b\u1ed9 c\u00f4ng nh\u00e2n vi\u00ean \u0111\u01b0\u1ee3c trang tr\u1ea3i b\u1eb1ng qu\u1ef9 khen th\u01b0\u1edfng, ph\u00fac l\u1ee3i:<\/li>\n<\/ul>\n
N\u1ee3 TK 353: Qu\u1ef9 khen th\u01b0\u1edfng, ph\u00fac l\u1ee3i (T\u1ed5ng gi\u00e1 thanh to\u00e1n)<\/p>\n
C\u00f3 TK 511: Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5<\/p>\n
C\u00f3 TK 3331: Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p<\/p>\n
\u0110\u1ed3ng th\u00f2i ghi nh\u1eadn gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n \u0111\u1ed1i v\u1edbi gi\u00e1 tr\u1ecb s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, NVL d\u00f9ng \u0111\u1ec3 bi\u1ebfu, t\u1eb7ng c\u00f4ng nh\u00e2n vi\u00ean v\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/p>\n
N\u1ee3 TK 632: Gi\u00e1 v\u1ed1n b\u00e1n h\u00e0ng.<\/p>\n
C\u00f3 TK 152, 153, 155, 156<\/p>\n
b. C\u00e1ch h\u1ea1ch to\u00e1n \u0111\u1ed1i c\u1edbi h\u00e0ng cho, bi\u1ebfu t\u1eb7ng \u0111\u1ed1i v\u1edbi b\u00ean nh\u1eadn:<\/strong><\/p>\nN\u1ee3 TK 156, 142, 211, 642: (T\u1ed5ng gi\u00e1 tr\u1ecb+Thues GTGT), v\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/p>\n
C\u00f3 TK 711<\/p>\n
L\u01b0u \u00fd nh\u1eadn h\u00e0ng bi\u1ebfu t\u1eb7ng t\u1eeb n\u01b0\u1edbc ngo\u00e0i:<\/em><\/p>\n\n- N\u1ebfu c\u00f3 ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf GTGT kh\u00e2u nh\u1eadp kh\u1ea9u:<\/li>\n<\/ul>\n
N\u1ee3 TK 133: Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/p>\n
C\u00f3 TK 111, 112; Ti\u1ec1n m\u1eb7t, TGNH<\/p>\n
\n- N\u1ebfu c\u00f3 ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf nh\u1eadp kh\u1ea9u:<\/li>\n<\/ul>\n
N\u1ee3 TK 3333: Thu\u1ebf XNK<\/p>\n
C\u00f3 TK 111, 112: Ti\u1ec3n m\u1eb7t, TGNH<\/p>\n
\n- K\u1ebft chuy\u1ec3n thu\u1ebf nh\u1eadp kh\u1ea9u v\u00e0o chi ph\u00ed, n\u1ebfu \u0111\u00e3 ghi nh\u1eadn gi\u00e1 tr\u1ecb h\u00e0ng cho, bi\u1ebfu t\u1eb7ng theo gi\u00e1 tr\u1ecb th\u1ecb tr\u01b0\u1eddng, gi\u00e1 H\u1ea3i qu\u1ea3n<\/li>\n<\/ul>\n
N\u1ee3 TK 642: Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p<\/p>\n
C\u00f3 TK 3333: Thu\u1ebf XNK<\/p>\n
L\u01b0u \u00fd: V\u00ec b\u00ean nh\u1eadn h\u00e0ng cho bi\u1ebfu t\u1eb7ng kh\u00f4ng ph\u1ea3i thanh to\u00e1n (kh\u00f4ng c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n) n\u00ean kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT c\u1ee7a h\u00f3a \u0111\u01a1n h\u00e0ng bi\u1ebfu t\u1eb7ng.\u00a0<\/em><\/p>\nTr\u00ean \u0111\u00e2y FTS Accounting \u0111\u00e3 t\u1ed5ng h\u1ee3p, chia s\u1ebb nh\u1eefng ki\u1ebfn th\u1ee9c h\u1eefu \u00edch c\u01a1 b\u1ea3n v\u1ec1 x\u1eed l\u00fd k\u1ebf to\u00e1n \u0111\u1ed1i v\u1edbi chi ph\u00ed qu\u00e0 bi\u1ebfu, t\u1eb7ng. FTS Accounting hy v\u1ecdng s\u1ebd chia s\u1ebb ph\u1ea7n n\u00e0o nh\u1eefng kh\u00f3 kh\u0103n, v\u01b0\u1edbng m\u1eafc m\u00e0 c\u00e1c b\u1ea1n \u0111ang g\u1eb7p ph\u1ea3i trong qu\u00e1 tr\u00ecnh c\u00f4ng t\u00e1c.<\/p>\n
Hi\u1ec7n nay, k\u1ebf to\u00e1n doanh nghi\u1ec7p c\u00f3 nhi\u1ec1u l\u1ef1a ch\u1ecdn v\u1edbi c\u00f4ng c\u1ee5 h\u1ed7 tr\u1ee3. Trong \u0111\u00f3, ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n FTS Accounitng-Tr\u1ee3 th\u1ee7 \u0111\u1eafc l\u1ef1c cho k\u1ebf to\u00e1n, gi\u00fap c\u00f4ng vi\u1ec7c tr\u1edf n\u00ean d\u1ec5 d\u00e0ng v\u00e0 nhanh ch\u00f3ng v\u00e0 ch\u00ednh x\u00e1c nh\u1ea5t v\u1edbi c\u00e1c t\u00ednh n\u0103ng:<\/em><\/p>\n\n- T\u1ef1 \u0111\u1ed9ng nh\u1eadp li\u1ec7u ch\u1ee9ng, import, export d\u1eef li\u1ec7u gi\u00fap k\u1ebf to\u00e1n ti\u1ebft ki\u1ec7m th\u1eddi gian.<\/li>\n
- T\u1ef1 \u0111\u1ed9ng t\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u v\u00e0 l\u00ean b\u00e1o c\u00e1o m\u1ed9t c\u00e1ch nhanh ch\u00f3ng, ch\u00ednh x\u00e1c, k\u1ecbp th\u1eddi \u0111\u01b0a ra tham v\u00e1n cho ban l\u00e3nh \u0111\u1ea1o doanh nghi\u1ec7p.<\/li>\n
- T\u1ef1 \u0111\u1ed9ng ph\u00e1t hi\u1ec7n c\u00e1c sai l\u1ec7ch ch\u1ee9ng t\u1eeb, s\u1ed5 s\u00e1ch, b\u00e1o c\u00e1o.<\/li>\n
- K\u1ebft chuy\u1ec3n doanh thu, chi ph\u00ed, x\u00e1c \u0111\u1ecbnh l\u00e3i l\u1ed7 nhanh ch\u00f3ng<\/li>\n<\/ul>\n
\u0110\u1eb7c bi\u1ec7t, khi \u00e1p d\u1ee5ng ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n FTS Accounting, l\u00e3nh \u0111\u1ea1o doanh nghi\u1ec7p c\u00f3 th\u1ec3 d\u1ec5 d\u00e0ng theo d\u00f5i b\u00e1o c\u00e1o. S\u1ebfp d\u1ec5 d\u00e0ng theo d\u00f5i doanh thu b\u00e1n h\u00e0ng theo t\u1eebng nh\u00e2n vi\u00ean, t\u1eebng m\u1eb7t h\u00e0ng \u0111\u1ec3 t\u1eeb \u0111\u00f3 k\u1ebf to\u00e1n kh\u00f4ng c\u1ea7n t\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u nhi\u1ec1u l\u1ea7n .<\/p>\n
\u0110\u0103ng k\u00fd ngay v\u1edbi FTS \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n v\u00e0 h\u1ed7 tr\u1ee3 nhanh nh\u1ea5t.\u00a0 K\u00ednh m\u1eddi Qu\u00fd doanh nghi\u1ec7p, Anh\/ Ch\u1ecb K\u1ebf to\u00e1n doanh nghi\u1ec7p \u0111\u0103ng k\u00fd tr\u1ea3i nghi\u1ec7m mi\u1ec5n ph\u00ed.<\/p>\n
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\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Ho\u1ea1t \u0111\u1ed9ng t\u1eb7ng qu\u00e0 cho nh\u00e2n vi\u00ean ,\u0111\u1ed1i t\u00e1c kh\u00e1ch h\u00e0ng l\u00e0 ho\u1ea1t \u0111\u1ed9ng th\u01b0\u1eddng xuy\u00ean trong qu\u00e1 tr\u00ecnh v\u1eadn h\u00e0nh s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a doanh nghi\u1ec7p m\u1ed7i d\u1ecbp l\u1ec5 t\u1ebft. Nh\u1eefng m\u00f3n qu\u00e0 thay l\u1eddi tri \u00e2n c\u1ea3m \u01a1n, tri \u00e2n doanh nghi\u1ec7p g\u1eedi t\u1edbi kh\u00e1ch h\u00e0ng, c\u00e1n b\u1ed9 c\u00f4ng nh\u00e2n […]<\/p>\n","protected":false},"featured_media":13516,"template":"","article_category":[10],"class_list":["post-8796","article","type-article","status-publish","has-post-thumbnail","hentry","article_category-ke-toan-tai-chinh"],"_links":{"self":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article\/8796","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article"}],"about":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/types\/article"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media\/13516"}],"wp:attachment":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media?parent=8796"}],"wp:term":[{"taxonomy":"article_category","embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article_category?post=8796"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
\u201c C\u0103n c\u1ee9 v\u00e0o c\u00e1c quy \u0111\u1ecbnh tr\u00ean, tr\u01b0\u1eddng h\u1ee3p C\u00f4ng ty cho, t\u1eb7ng hi\u1ec7n v\u1eadt cho kh\u00e1ch h\u00e0ng kh\u00f4ng thu ti\u1ec1n m\u00e0 hi\u1ec7n v\u1eadt l\u00e0 t\u00e0i s\u1ea3n pahir \u0111\u0103ng k\u00fd s\u1edf h\u1eefu ho\u1eb7c \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng v\u1edbi c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc th\u00ec thu nh\u1eadp m\u00e0 kh\u00e1ch h\u00e0ng nh\u1eadn \u0111\u01b0\u1ee3c thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n t\u1eeb qu\u00e0 t\u1eb7ng.”<\/em><\/p>\n H\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u1ec3 cho bi\u1ebfu t\u1eb7ng ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n (D\u00f9 l\u00e0 cho bi\u1ebfu t\u1eb7ng kh\u00e1ch h\u00e0ng, c\u00f4ng nh\u00e2n vi\u00ean c\u0169ng \u0111\u1ec1u ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n)<\/p>\n T\u1eeb n\u0103m 2015 tr\u1edf \u0111i chi ph\u00ed cho bi\u1ebfu t\u1eb7ng s\u1ebd kh\u00f4ng b\u1ecb kh\u1ed1ng ch\u1ebf n\u1eefa, m\u00e0 s\u1ebd \u0111\u01b0\u1ee3c tr\u1eeb to\u00e0n b\u1ed9 n\u1ebfu c\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb.<\/p>\n Theo C\u00f4ng v\u0103n 3929\/TCT-TNCN ng\u00e0 23\/09\/2015 c\u1ee7a T\u1ed5ng c\u1ee5c thu\u1ebf v\u1ec1 vi\u1ec7c thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n v\u1edbi thu nh\u1eadp t\u1eeb khuy\u1ebfn m\u1ea1i, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/p>\n \u201cC\u0103n c\u1ee9 v\u00e0o c\u00e1c quy \u0111\u1ecbnh tr\u00ean, tr\u01b0\u1eddng h\u1ee3p C\u00f4ng ty cho, t\u1eb7ng hi\u1ec7n v\u1eadt cho kh\u00e1ch h\u00e0ng kh\u00f4ng thu ti\u1ec1n m\u00e0 hi\u1ec7n v\u1eadt l\u00e0 t\u00e0i s\u1ea3n ph\u1ea3i \u0111\u0103ng k\u00ed s\u1edf h\u1eefu ho\u1eb7c \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng v\u1edbi c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc th\u00ec thu nh\u1eadp m\u00e0 kh\u00e1ch h\u00e0ng nh\u1eadn \u0111\u01b0\u1ee3c thu\u1ed9c di\u1ec7n chiu jthuees thu nh\u1eadp c\u00e1 nh\u00e2n t\u1eeb qu\u00e0 t\u1eb7ng\u201d<\/em><\/p>\n Theo C\u00f4ng v\u0103n 9648\/CT-TTHT ng\u00e0y 26\/10\/2015 c\u1ee7a C\u1ee5c thu\u1ebf TP.HCM:<\/p>\n \u201c Tr\u01b0\u1eddng h\u1ee3p C\u00f4ng ty mua h\u00e0ng h\u00f3a l\u00e0m qu\u00e0 t\u1eb7ng cho nh\u00e2n vi\u00ean nh\u00e2n d\u1ecbp T\u1ebft Nguy\u00ean \u0111\u00e1n th\u00ec khi ph\u00e1t qu\u00e0 t\u1eb7ng, C\u00f4ng ty ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n t\u00ednh thu\u1ebf GTGT nh\u01b0u b\u00e1n h\u00e0ng h\u00f3a cho kh\u00e1ch h\u00e0ng (tr\u01b0\u1edbc \u0111\u00e2y C\u00f4ng ty t\u1eb7ng qu\u00e0 cho nh\u00e2n vi\u00ean nh\u01b0ng ch\u01b0a l\u1eadp h\u00f3a \u0111\u01a1n th\u00ec nay \u0111\u01b0\u1ee3c l\u1eadp h\u00f3a \u0111\u01a1n b\u1ed5 sung theo quy \u0111\u1ecbnh). Chi ph\u00ed mua qu\u00e0 t\u1eb7ng cho nh\u00e2n vi\u00ean thu\u1ed9c kho\u1ea3n chi c\u00f3 t\u00ednh ch\u1ea5t ph\u00fac l\u1ee3i n\u1ebfu c\u00f3 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p v\u00e0 t\u1ed5ng s\u1ed1 chi c\u00f3 t\u00ednh ch\u1ea5t ph\u00fac l\u1ee3i kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 01 th\u00e1ng l\u01b0\u01a1ng b\u00ecnh qu\u00e2n th\u1ef1c t\u1ebf th\u1ef1c hi\u1ec7n th\u00ec \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o cho ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp thu\u1ebf TNDN (h\u00f3a \u0111\u01a1n c\u00f3 gi\u00e1 tr\u1ecb thanh to\u00e1n t\u1eeb 20tr \u0111\u1ed3ng tr\u1edf l\u00ean ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t)\u201d<\/em><\/p>\n Theo Kho\u1ea3n 3, \u0110i\u1ec1u 7 Th\u00f4ng t\u01b0 s\u1ed1 219\/2012\/TT-BTC<\/p>\n \u201c\u0110\u1ed1i v\u1edbi s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 (k\u1ec3 c\u1ea3 mua ngo\u00e0i ho\u1eb7c do c\u01a1 s\u1edf kinh doanh t\u1ef1 s\u1ea3n xu\u1ea5t) d\u00f9ng \u0111\u1ec3 trao \u0111\u1ed5i, bi\u1ebfu, t\u1eb7ng, cho, tr\u1ea3 thay l\u01b0\u01a1ng, l\u00e0 t\u00ednh th\u1ebfu GTGT c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u00f9ng lo\u1ea1i ho\u1eb7c t\u01b0\u01a1ng \u0111\u01b0\u01a1ng t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh c\u00e1c ho\u1ea1t \u0111\u1ed9ng n\u00e0y\u201d<\/em><\/p>\n M\u1ee9c ti\u1ec1n ph\u1ea1t: 500.000\u0111-1.500.000\u0111 (theo \u0111i\u1ec3m b kho\u1ea3n 2 \u0111i\u1ec1u 24 Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP):<\/p>\n Khi doanh nghi\u1ec7p t\u1eb7ng qu\u00e0 cho c\u00f4ng nh\u00e2n vi\u00ean, kh\u00e1ch h\u00e0ng\u2026.\u0111\u1ec1u ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01b0\u01a1n nh\u01b0 b\u00e1n h\u00e0ng b\u00ecnh th\u01b0\u1eddng v\u1edbi gi\u00e1 t\u00ednh thu\u1ebf l\u00e0 gi\u00e1 c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u00f9ng lo\u1ea1i ho\u1eb7c t\u01b0\u01a1ng \u0111\u01b0\u01a1ng t\u1ea1i th\u1eddi \u0111i\u00eam ph\u00e1t sinh bi\u1ebfu t\u1eb7ng.<\/p>\n a. H\u1ea0CH TO\u00c1N H\u00c0NG BI\u1ebeU T\u1eb6NG \u0110\u1ed0I V\u1edaI TR\u01af\u1edcNG H\u1ee2P BI\u1ebeU T\u1eb6NG KH\u00c1CH H\u00c0NG:<\/strong><\/p>\n H\u1ea1ch to\u00e1n \u0111\u1ed1i v\u1edbi b\u00ean cho:<\/strong><\/p>\n N\u1ee3 TK 641 (TT200)<\/p>\n N\u1ee3 TK 642 (TT133)<\/p>\n N\u1ee3 TK 133: Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/p>\n C\u00f3 TK 111, 112, 331<\/p>\n C\u00f3 TK 3331:<\/p>\n Khi mua h\u00e0ng v\u1ec1 \u0111\u1ec3 cho bi\u1ebfu t\u1eb7ng, c\u00e1c b\u1ea1n h\u1ea1ch to\u00e1n nh\u01b0 mua h\u00e0ng b\u00ecnh th\u01b0\u1eddng:<\/p>\n N\u1ee3 TK 152, 153, 156\u2026<\/p>\n N\u1ee3 TK 1331: Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb.<\/p>\n C\u00f3 111, 112, 331<\/p>\n Khi xu\u1ea5t cho, bi\u1ebfu, t\u1eb7ng:<\/p>\n N\u1ee3 TK 641, 642: Chi ph\u00ed b\u00e1n h\u00e0ng (chi ph\u00ed sx s\u1ea3n ph\u1ea9m, gi\u00e1 v\u1ed1n h\u00e0ng h\u00f3a)<\/p>\n C\u00f3 TK 152,153,155, 156<\/p>\n C\u00f3 TK 3331: Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p.<\/p>\n N\u1ee3 TK 353: Qu\u1ef9 khen th\u01b0\u1edfng, ph\u00fac l\u1ee3i (T\u1ed5ng gi\u00e1 thanh to\u00e1n)<\/p>\n C\u00f3 TK 511: Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5<\/p>\n C\u00f3 TK 3331: Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p<\/p>\n \u0110\u1ed3ng th\u00f2i ghi nh\u1eadn gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n \u0111\u1ed1i v\u1edbi gi\u00e1 tr\u1ecb s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, NVL d\u00f9ng \u0111\u1ec3 bi\u1ebfu, t\u1eb7ng c\u00f4ng nh\u00e2n vi\u00ean v\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/p>\n N\u1ee3 TK 632: Gi\u00e1 v\u1ed1n b\u00e1n h\u00e0ng.<\/p>\n C\u00f3 TK 152, 153, 155, 156<\/p>\n b. C\u00e1ch h\u1ea1ch to\u00e1n \u0111\u1ed1i c\u1edbi h\u00e0ng cho, bi\u1ebfu t\u1eb7ng \u0111\u1ed1i v\u1edbi b\u00ean nh\u1eadn:<\/strong><\/p>\n N\u1ee3 TK 156, 142, 211, 642: (T\u1ed5ng gi\u00e1 tr\u1ecb+Thues GTGT), v\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/p>\n C\u00f3 TK 711<\/p>\n L\u01b0u \u00fd nh\u1eadn h\u00e0ng bi\u1ebfu t\u1eb7ng t\u1eeb n\u01b0\u1edbc ngo\u00e0i:<\/em><\/p>\n N\u1ee3 TK 133: Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/p>\n C\u00f3 TK 111, 112; Ti\u1ec1n m\u1eb7t, TGNH<\/p>\n N\u1ee3 TK 3333: Thu\u1ebf XNK<\/p>\n C\u00f3 TK 111, 112: Ti\u1ec3n m\u1eb7t, TGNH<\/p>\n N\u1ee3 TK 642: Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p<\/p>\n C\u00f3 TK 3333: Thu\u1ebf XNK<\/p>\n L\u01b0u \u00fd: V\u00ec b\u00ean nh\u1eadn h\u00e0ng cho bi\u1ebfu t\u1eb7ng kh\u00f4ng ph\u1ea3i thanh to\u00e1n (kh\u00f4ng c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n) n\u00ean kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT c\u1ee7a h\u00f3a \u0111\u01a1n h\u00e0ng bi\u1ebfu t\u1eb7ng.\u00a0<\/em><\/p>\n Tr\u00ean \u0111\u00e2y FTS Accounting \u0111\u00e3 t\u1ed5ng h\u1ee3p, chia s\u1ebb nh\u1eefng ki\u1ebfn th\u1ee9c h\u1eefu \u00edch c\u01a1 b\u1ea3n v\u1ec1 x\u1eed l\u00fd k\u1ebf to\u00e1n \u0111\u1ed1i v\u1edbi chi ph\u00ed qu\u00e0 bi\u1ebfu, t\u1eb7ng. FTS Accounting hy v\u1ecdng s\u1ebd chia s\u1ebb ph\u1ea7n n\u00e0o nh\u1eefng kh\u00f3 kh\u0103n, v\u01b0\u1edbng m\u1eafc m\u00e0 c\u00e1c b\u1ea1n \u0111ang g\u1eb7p ph\u1ea3i trong qu\u00e1 tr\u00ecnh c\u00f4ng t\u00e1c.<\/p>\n Hi\u1ec7n nay, k\u1ebf to\u00e1n doanh nghi\u1ec7p c\u00f3 nhi\u1ec1u l\u1ef1a ch\u1ecdn v\u1edbi c\u00f4ng c\u1ee5 h\u1ed7 tr\u1ee3. Trong \u0111\u00f3, ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n FTS Accounitng-Tr\u1ee3 th\u1ee7 \u0111\u1eafc l\u1ef1c cho k\u1ebf to\u00e1n, gi\u00fap c\u00f4ng vi\u1ec7c tr\u1edf n\u00ean d\u1ec5 d\u00e0ng v\u00e0 nhanh ch\u00f3ng v\u00e0 ch\u00ednh x\u00e1c nh\u1ea5t v\u1edbi c\u00e1c t\u00ednh n\u0103ng:<\/em><\/p>\n \u0110\u1eb7c bi\u1ec7t, khi \u00e1p d\u1ee5ng ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n FTS Accounting, l\u00e3nh \u0111\u1ea1o doanh nghi\u1ec7p c\u00f3 th\u1ec3 d\u1ec5 d\u00e0ng theo d\u00f5i b\u00e1o c\u00e1o. S\u1ebfp d\u1ec5 d\u00e0ng theo d\u00f5i doanh thu b\u00e1n h\u00e0ng theo t\u1eebng nh\u00e2n vi\u00ean, t\u1eebng m\u1eb7t h\u00e0ng \u0111\u1ec3 t\u1eeb \u0111\u00f3 k\u1ebf to\u00e1n kh\u00f4ng c\u1ea7n t\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u nhi\u1ec1u l\u1ea7n .<\/p>\n \u0110\u0103ng k\u00fd ngay v\u1edbi FTS \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n v\u00e0 h\u1ed7 tr\u1ee3 nhanh nh\u1ea5t.\u00a0 K\u00ednh m\u1eddi Qu\u00fd doanh nghi\u1ec7p, Anh\/ Ch\u1ecb K\u1ebf to\u00e1n doanh nghi\u1ec7p \u0111\u0103ng k\u00fd tr\u1ea3i nghi\u1ec7m mi\u1ec5n ph\u00ed.<\/p>\n [wpforms id=”2108″]<\/p>\n","protected":false},"excerpt":{"rendered":" \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Ho\u1ea1t \u0111\u1ed9ng t\u1eb7ng qu\u00e0 cho nh\u00e2n vi\u00ean ,\u0111\u1ed1i t\u00e1c kh\u00e1ch h\u00e0ng l\u00e0 ho\u1ea1t \u0111\u1ed9ng th\u01b0\u1eddng xuy\u00ean trong qu\u00e1 tr\u00ecnh v\u1eadn h\u00e0nh s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a doanh nghi\u1ec7p m\u1ed7i d\u1ecbp l\u1ec5 t\u1ebft. Nh\u1eefng m\u00f3n qu\u00e0 thay l\u1eddi tri \u00e2n c\u1ea3m \u01a1n, tri \u00e2n doanh nghi\u1ec7p g\u1eedi t\u1edbi kh\u00e1ch h\u00e0ng, c\u00e1n b\u1ed9 c\u00f4ng nh\u00e2n […]<\/p>\n","protected":false},"featured_media":13516,"template":"","article_category":[10],"class_list":["post-8796","article","type-article","status-publish","has-post-thumbnail","hentry","article_category-ke-toan-tai-chinh"],"_links":{"self":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article\/8796","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article"}],"about":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/types\/article"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media\/13516"}],"wp:attachment":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media?parent=8796"}],"wp:term":[{"taxonomy":"article_category","embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article_category?post=8796"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}\n
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M\u1ee8C PH\u1ea0T N\u1ebeU KH\u00d4NG L\u1eacP H\u00d3A \u0110\u01a0N \u0110\u1ed0I V\u1edaI H\u00c0NG CHO, BI\u1ebeU, T\u1eb6NG.<\/strong><\/h5>\n
QUY \u0110\u1ecaNH V\u1ec0 THU\u1ebe \u0110\u1ed0I V\u1edaI H\u00c0NG CHO, BI\u1ebeU, T\u1eb6NG:<\/strong><\/h5>\n
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