{"id":234792,"date":"2024-11-12T11:37:24","date_gmt":"2024-11-12T04:37:24","guid":{"rendered":"https:\/\/gtax.vn\/?p=234792"},"modified":"2025-04-09T16:07:30","modified_gmt":"2025-04-09T09:07:30","slug":"ke-toan-622","status":"publish","type":"post","link":"https:\/\/gtax.vn\/english\/ke-toan-622\/","title":{"rendered":"T\u00e0i kho\u1ea3n 622"},"content":{"rendered":"<p>T\u00e0i kho\u1ea3n 622 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 ghi nh\u1eadn chi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp tham gia v\u00e0o c\u00e1c ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t v\u00e0 kinh doanh trong c\u00e1c l\u0129nh v\u1ef1c nh\u01b0 c\u00f4ng nghi\u1ec7p, x\u00e2y d\u1ef1ng, n\u00f4ng nghi\u1ec7p, l\u00e2m nghi\u1ec7p, ng\u01b0 nghi\u1ec7p v\u00e0 d\u1ecbch v\u1ee5 (bao g\u1ed3m giao th\u00f4ng v\u1eadn t\u1ea3i, b\u01b0u ch\u00ednh vi\u1ec5n th\u00f4ng, du l\u1ecbch, kh\u00e1ch s\u1ea1n, t\u01b0 v\u1ea5n, v.v.). D\u01b0\u1edbi \u0111\u00e2y l\u00e0 c\u00e1c quy \u0111\u1ecbnh v\u00e0 h\u01b0\u1edbng d\u1eabn li\u00ean quan \u0111\u1ebfn vi\u1ec7c h\u1ea1ch to\u00e1n t\u00e0i kho\u1ea3n 622 \u2013 chi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp.<\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_85 counter-hierarchy ez-toc-counter ez-toc-light-blue ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title ez-toc-toggle\" style=\"cursor:pointer\">M\u1ee5c L\u1ee5c<\/p>\n<span class=\"ez-toc-title-toggle\"><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/gtax.vn\/english\/ke-toan-622\/#Nguyen_tac_ke_toan_tai_khoan_622_%E2%80%93_Chi_phi_nhan_cong_truc_tiep\" >Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n t\u00e0i kho\u1ea3n 622 \u2013 Chi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/gtax.vn\/english\/ke-toan-622\/#Ket_cau_va_noi_dung_phan_anh_cua_tai_khoan_622_%E2%80%93_Chi_phi_nhan_cong_truc_tiep\" >K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a t\u00e0i kho\u1ea3n 622 \u2013 Chi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/gtax.vn\/english\/ke-toan-622\/#Phuong_phap_ke_toan_mot_so_giao_dich_kinh_te_chu_yeu_ve_tai_khoan_622\" >Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n m\u1ed9t s\u1ed1 giao d\u1ecbch kinh t\u1ebf ch\u1ee7 y\u1ebfu v\u1ec1 t\u00e0i kho\u1ea3n 622<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Nguyen_tac_ke_toan_tai_khoan_622_%E2%80%93_Chi_phi_nhan_cong_truc_tiep\"><\/span>Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n t\u00e0i kho\u1ea3n 622 \u2013 Chi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>1. Chi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp bao g\u1ed3m c\u00e1c kho\u1ea3n thanh to\u00e1n cho ng\u01b0\u1eddi lao \u0111\u1ed9ng tham gia s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 trong danh s\u00e1ch qu\u1ea3n l\u00fd c\u1ee7a doanh nghi\u1ec7p, c\u0169ng nh\u01b0 cho lao \u0111\u1ed9ng thu\u00ea ngo\u00e0i theo t\u1eebng lo\u1ea1i c\u00f4ng vi\u1ec7c. C\u00e1c kho\u1ea3n n\u00e0y bao g\u1ed3m: ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng, c\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p, v\u00e0 c\u00e1c kho\u1ea3n tr\u00edch t\u1eeb l\u01b0\u01a1ng nh\u01b0 b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, b\u1ea3o hi\u1ec3m y t\u1ebf, kinh ph\u00ed c\u00f4ng \u0111o\u00e0n, v\u00e0 b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p.<\/p>\n<p>2. Kh\u00f4ng \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o t\u00e0i kho\u1ea3n n\u00e0y c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 li\u00ean quan \u0111\u1ebfn ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng v\u00e0 c\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p cho nh\u00e2n vi\u00ean ph\u00e2n x\u01b0\u1edfng, nh\u00e2n vi\u00ean qu\u1ea3n l\u00fd, nh\u00e2n vi\u00ean trong b\u1ed9 m\u00e1y qu\u1ea3n l\u00fd doanh nghi\u1ec7p, c\u0169ng nh\u01b0 nh\u00e2n vi\u00ean b\u00e1n h\u00e0ng.<\/p>\n<p><img fetchpriority=\"high\" decoding=\"async\" class=\"aligncenter wp-image-234798 size-full\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/622.png\" alt=\"Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n t\u00e0i kho\u1ea3n 622 \u2013 Chi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp\" width=\"320\" height=\"213\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/622.png 320w, https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/622-300x200.png 300w\" sizes=\"(max-width: 320px) 100vw, 320px\" \/><\/p>\n<p>3. \u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng x\u00e2y l\u1eafp, kho\u1ea3n ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng v\u00e0 c\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p c\u00f3 t\u00ednh ch\u1ea5t l\u01b0\u01a1ng d\u00e0nh cho c\u00f4ng nh\u00e2n tr\u1ef1c ti\u1ebfp \u0111i\u1ec1u khi\u1ec3n xe, m\u00e1y thi c\u00f4ng, ph\u1ee5c v\u1ee5 m\u00e1y thi c\u00f4ng, c\u00f9ng v\u1edbi c\u00e1c kho\u1ea3n tr\u00edch b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, b\u1ea3o hi\u1ec3m y t\u1ebf, kinh ph\u00ed c\u00f4ng \u0111o\u00e0n, b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p t\u00ednh tr\u00ean qu\u1ef9 l\u01b0\u01a1ng c\u1ee7a c\u00f4ng nh\u00e2n tr\u1ef1c ti\u1ebfp trong ho\u1ea1t \u0111\u1ed9ng x\u00e2y l\u1eafp, \u0111i\u1ec1u khi\u1ec3n m\u00e1y thi c\u00f4ng, ph\u1ee5c v\u1ee5 m\u00e1y thi c\u00f4ng, nh\u00e2n vi\u00ean ph\u00e2n x\u01b0\u1edfng s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c ghi v\u00e0o t\u00e0i kho\u1ea3n n\u00e0y.<\/p>\n<p>4. T\u00e0i kho\u1ea3n 622 c\u1ea7n \u0111\u01b0\u1ee3c m\u1edf chi ti\u1ebft theo t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u1ec3 t\u1eadp h\u1ee3p chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh.<\/p>\n<p>5.C\u00e1c kho\u1ea3n chi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp v\u01b0\u1ee3t m\u1ee9c b\u00ecnh th\u01b0\u1eddng s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5 m\u00e0 ph\u1ea3i \u0111\u01b0\u1ee3c chuy\u1ec3n ngay v\u00e0o t\u00e0i kho\u1ea3n 632.<\/p>\n<p>Xem th\u00eam: <a href=\"https:\/\/gtax.vn\/english\/tai-khoan-811\/\">T\u00e0i kho\u1ea3n 811<\/a> l\u00e0 g\u00ec? Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n t\u00e0i kho\u1ea3n 811<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ket_cau_va_noi_dung_phan_anh_cua_tai_khoan_622_%E2%80%93_Chi_phi_nhan_cong_truc_tiep\"><\/span>K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a t\u00e0i kho\u1ea3n 622 \u2013 Chi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><strong>B\u00ean N\u1ee3:<\/strong><\/p>\n<p>Chi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp tham gia v\u00e0o qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 bao g\u1ed3m: ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng lao \u0111\u1ed9ng c\u00f9ng v\u1edbi c\u00e1c kho\u1ea3n tr\u00edch t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng theo quy \u0111\u1ecbnh ph\u00e1t sinh trong k\u1ef3.<\/p>\n<p><img decoding=\"async\" class=\"aligncenter wp-image-234799 size-full\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/Can-cu-va-phuong-phap-tinh-thue-2020-1.jpg\" alt=\"K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a t\u00e0i kho\u1ea3n 622 \u2013 Chi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp\" width=\"877\" height=\"500\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/Can-cu-va-phuong-phap-tinh-thue-2020-1.jpg 877w, https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/Can-cu-va-phuong-phap-tinh-thue-2020-1-300x171.jpg 300w, https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/Can-cu-va-phuong-phap-tinh-thue-2020-1-768x438.jpg 768w\" sizes=\"(max-width: 877px) 100vw, 877px\" \/><\/p>\n<p><strong>B\u00ean C\u00f3:<\/strong><\/p>\n<ul>\n<li>K\u1ebft chuy\u1ec3n chi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp v\u00e0o b\u00ean N\u1ee3 t\u00e0i kho\u1ea3n 154 \u201cChi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang\u201d ho\u1eb7c v\u00e0o b\u00ean N\u1ee3 t\u00e0i kho\u1ea3n 631 \u201cGi\u00e1 th\u00e0nh s\u1ea3n xu\u1ea5t\u201d;<\/li>\n<li>K\u1ebft chuy\u1ec3n chi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp v\u01b0\u1ee3t m\u1ee9c b\u00ecnh th\u01b0\u1eddng v\u00e0o t\u00e0i kho\u1ea3n 632.<\/li>\n<\/ul>\n<p>T\u00e0i kho\u1ea3n 622: Chi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp kh\u00f4ng c\u00f3 s\u1ed1 d\u01b0 v\u00e0o cu\u1ed1i k\u1ef3.<\/p>\n<p>T\u00e0i kho\u1ea3n 622: Chi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp kh\u00f4ng c\u00f3 t\u00e0i kho\u1ea3n c\u1ea5p 2.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Phuong_phap_ke_toan_mot_so_giao_dich_kinh_te_chu_yeu_ve_tai_khoan_622\"><\/span>Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n m\u1ed9t s\u1ed1 giao d\u1ecbch kinh t\u1ebf ch\u1ee7 y\u1ebfu v\u1ec1 t\u00e0i kho\u1ea3n 622<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>C\u0103n c\u1ee9 v\u00e0o B\u1ea3ng ph\u00e2n b\u1ed5 ti\u1ec1n l\u01b0\u01a1ng, ti\u1ebfn h\u00e0nh ghi nh\u1eadn s\u1ed1 ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng v\u00e0 c\u00e1c kho\u1ea3n chi ph\u00ed kh\u00e1c c\u1ea7n thanh to\u00e1n cho nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp tham gia s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5.<\/p>\n<ul>\n<li>N\u1ee3 TK 622 \u2013 Chi ph\u00ed lao \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp<\/li>\n<li>C\u00f3 TK 334 \u2013 Kho\u1ea3n ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/li>\n<\/ul>\n<p><strong>T\u00ednh to\u00e1n v\u00e0 tr\u00edch n\u1ed9p c\u00e1c kho\u1ea3n b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, b\u1ea3o hi\u1ec3m y t\u1ebf, kinh ph\u00ed c\u00f4ng \u0111o\u00e0n, b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p, c\u00f9ng v\u1edbi c\u00e1c kho\u1ea3n h\u1ed7 tr\u1ee3 nh\u01b0 b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd v\u00e0 b\u1ea3o hi\u1ec3m h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n cho c\u00f4ng nh\u00e2n tr\u1ef1c ti\u1ebfp tham gia s\u1ea3n xu\u1ea5t v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5, d\u1ef1a tr\u00ean s\u1ed1 ti\u1ec1n l\u01b0\u01a1ng v\u00e0 ti\u1ec1n c\u00f4ng ph\u1ea3i tr\u1ea3 theo quy \u0111\u1ecbnh, ghi r\u00f5:<br \/>\n<\/strong><\/p>\n<p><strong>Khi th\u1ef1c hi\u1ec7n vi\u1ec7c tr\u00edch tr\u01b0\u1edbc ti\u1ec1n l\u01b0\u01a1ng ngh\u1ec9 ph\u00e9p cho c\u00f4ng nh\u00e2n s\u1ea3n xu\u1ea5t, c\u1ea7n ghi ch\u00fa:<\/strong><\/p>\n<p>N\u1ee3 TK 622 \u2013 Chi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp<\/p>\n<p><strong>Khi c\u00f4ng nh\u00e2n s\u1ea3n xu\u1ea5t th\u1ef1c t\u1ebf ngh\u1ec9 ph\u00e9p, b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n s\u1ebd ghi nh\u1eadn s\u1ed1 ti\u1ec1n ph\u1ea3i tr\u1ea3 cho l\u01b0\u01a1ng ngh\u1ec9 ph\u00e9p c\u1ee7a c\u00f4ng nh\u00e2n s\u1ea3n xu\u1ea5t:<\/strong><\/p>\n<ul>\n<li>N\u1ee3 TK 335 \u2013 Chi ph\u00ed ph\u1ea3i tr\u1ea3<\/li>\n<li>C\u00f3 TK 334 \u2013 Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"aligncenter wp-image-234800 size-full\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/image-supporting-young-workers-program-e1607069939121.jpg\" alt=\"Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n m\u1ed9t s\u1ed1 giao d\u1ecbch kinh t\u1ebf ch\u1ee7 y\u1ebfu v\u1ec1 t\u00e0i kho\u1ea3n 622\" width=\"620\" height=\"326\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/image-supporting-young-workers-program-e1607069939121.jpg 620w, https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/image-supporting-young-workers-program-e1607069939121-300x158.jpg 300w\" sizes=\"(max-width: 620px) 100vw, 620px\" \/><\/p>\n<p><strong>Khi ph\u00e1t sinh chi ph\u00ed nh\u00e2n c\u00f4ng chung cho h\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c kinh doanh, c\u1ea7n c\u0103n c\u1ee9 v\u00e0o h\u00f3a \u0111\u01a1n v\u00e0 c\u00e1c t\u00e0i li\u1ec7u li\u00ean quan \u0111\u1ec3 ghi ch\u00e9p:<\/strong><\/p>\n<ul>\n<li>N\u1ee3 t\u00e0i kho\u1ea3n 622 \u2013 Chi ph\u00ed lao \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp (ph\u00e2n b\u1ed5 theo t\u1eebng h\u1ee3p \u0111\u1ed3ng)<\/li>\n<li>C\u00f3 c\u00e1c t\u00e0i kho\u1ea3n 111, 112, 334\u2026 .<\/li>\n<\/ul>\n<p><strong>K\u1ebf to\u00e1n s\u1ebd \u0111\u1ecbnh k\u1ef3 l\u1eadp B\u1ea3ng ph\u00e2n b\u1ed5 chi ph\u00ed chung (\u0111\u01b0\u1ee3c c\u00e1c b\u00ean x\u00e1c nh\u1eadn) v\u00e0 ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n GTGT nh\u1eb1m ph\u00e2n b\u1ed5 chi ph\u00ed nh\u00e2n c\u00f4ng s\u1eed d\u1ee5ng chung cho h\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c kinh doanh gi\u1eefa c\u00e1c b\u00ean, ghi r\u00f5:<\/strong><\/p>\n<ul>\n<li>N\u1ee3 t\u00e0i kho\u1ea3n 138 \u2013 Ph\u1ea3i thu kh\u00e1c (chi ti\u1ebft theo t\u1eebng \u0111\u1ed1i t\u00e1c)<\/li>\n<li>C\u00f3 t\u00e0i kho\u1ea3n 622 \u2013 Chi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp<\/li>\n<li>C\u00f3 t\u00e0i kho\u1ea3n 3331 \u2013 Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p.<\/li>\n<li>Trong tr\u01b0\u1eddng h\u1ee3p ph\u00e2n b\u1ed5 chi ph\u00ed kh\u00f4ng y\u00eau c\u1ea7u xu\u1ea5t h\u00f3a \u0111\u01a1n GTGT, k\u1ebf to\u00e1n s\u1ebd ghi gi\u1ea3m thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o b\u1eb1ng c\u00e1ch ghi C\u00f3 t\u00e0i kho\u1ea3n 133 \u2013 Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb.<\/li>\n<\/ul>\n<p><strong>Cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n, th\u1ef1c hi\u1ec7n vi\u1ec7c ph\u00e2n b\u1ed5 v\u00e0 k\u1ebft chuy\u1ec3n chi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp v\u00e0o b\u00ean N\u1ee3 t\u00e0i kho\u1ea3n 154 ho\u1eb7c b\u00ean N\u1ee3 t\u00e0i kho\u1ea3n 631 t\u00f9y theo \u0111\u1ed1i t\u01b0\u1ee3ng t\u1eadp h\u1ee3p chi ph\u00ed, ghi:<br \/>\n<\/strong><\/p>\n<ul>\n<li>N\u1ee3 TK 154 \u2013 Chi ph\u00ed s\u1ea3n xu\u1ea5t v\u00e0 kinh doanh ch\u01b0a ho\u00e0n th\u00e0nh, ho\u1eb7c N\u1ee3 TK 631 \u2013 Gi\u00e1 th\u00e0nh s\u1ea3n xu\u1ea5t (theo ph\u01b0\u01a1ng ph\u00e1p ki\u1ec3m k\u00ea \u0111\u1ecbnh k\u1ef3)<\/li>\n<li>N\u1ee3 TK 632 \u2013 Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n (ph\u1ea7n v\u01b0\u1ee3t m\u1ee9c b\u00ecnh th\u01b0\u1eddng)<\/li>\n<li>C\u00f3 TK 622 \u2013 Chi ph\u00ed cho nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp.<\/li>\n<\/ul>\n<p><strong>V\u00ed d\u1ee5:<\/strong><\/p>\n<p>C\u00f4ng ty TRANZ v\u00e0o ng\u00e0y 30\/11\/2020 (\u0110V: Tri\u1ec7u \u0111\u1ed3ng) \u0111\u00e3 ti\u1ebfn h\u00e0nh t\u00ednh to\u00e1n l\u01b0\u01a1ng \u0111\u1ec3 chi tr\u1ea3 cho th\u00e1ng 11, trong \u0111\u00f3 c\u00f4ng nh\u00e2n s\u1ea3n xu\u1ea5t nh\u1eadn 5.000.000, nh\u00e2n vi\u00ean qu\u1ea3n l\u00fd ph\u00e2n x\u01b0\u1edfng nh\u1eadn 8.000.000, nh\u00e2n vi\u00ean b\u00e1n h\u00e0ng nh\u1eadn 7.000.000, v\u00e0 nh\u00e2n vi\u00ean qu\u1ea3n l\u00fd doanh nghi\u1ec7p nh\u1eadn 15.000.000.<\/p>\n<p>Xem th\u00eam: C\u00f4ng vi\u1ec7c c\u1ee7a <a href=\"https:\/\/gtax.vn\/english\/ke-toan-san-xuat\/\">k\u1ebf to\u00e1n s\u1ea3n xu\u1ea5t<\/a><\/p>\n<p><strong>K\u1ebf to\u00e1n doanh nghi\u1ec7p ti\u1ebfn h\u00e0nh ghi ch\u00e9p v\u00e0 x\u1eed l\u00fd c\u00e1c giao d\u1ecbch t\u00e0i ch\u00ednh.<\/strong><\/p>\n<ul>\n<li>N\u1ee3 TK 622: 5.000.000<\/li>\n<li>N\u1ee3 TK 627: 8.000.000<\/li>\n<li>N\u1ee3 TK 641: 7.000.000<\/li>\n<li>N\u1ee3 TK 642: 15.000.000<\/li>\n<li>C\u00f3 TK 334: 35.000.000<\/li>\n<\/ul>\n<p>\u0110\u1ec3 n\u00e2ng cao t\u00ednh ch\u00ednh x\u00e1c v\u00e0 \u0111\u01a1n gi\u1ea3n h\u00f3a quy tr\u00ecnh h\u1ea1ch to\u00e1n, vi\u1ec7c \u00e1p d\u1ee5ng c\u00e1c c\u00f4ng c\u1ee5 qu\u1ea3n l\u00fd t\u1ef1 \u0111\u1ed9ng \u0111ang tr\u1edf th\u00e0nh m\u1ed9t gi\u1ea3i ph\u00e1p hi\u1ec7u qu\u1ea3. C\u00e1c ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n tr\u1ef1c tuy\u1ebfn nh\u01b0 GTAX gi\u00fap gi\u1ea3m thi\u1ec3u t\u1ed1i \u0111a sai s\u00f3t trong c\u00f4ng t\u00e1c k\u1ebf to\u00e1n, \u0111\u1ed3ng th\u1eddi ti\u1ebft ki\u1ec7m th\u1eddi gian v\u00e0 c\u00f4ng s\u1ee9c cho k\u1ebf to\u00e1n so v\u1edbi ph\u01b0\u01a1ng ph\u00e1p th\u1ee7 c\u00f4ng tr\u01b0\u1edbc \u0111\u00e2y.<\/p>\n<div class=\"notranslate\" style=\"all: initial;\"><\/div>","protected":false},"excerpt":{"rendered":"<p>T\u00e0i kho\u1ea3n 622 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 ghi nh\u1eadn chi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp tham gia v\u00e0o c\u00e1c ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t v\u00e0 kinh doanh trong c\u00e1c l\u0129nh v\u1ef1c nh\u01b0 c\u00f4ng nghi\u1ec7p, x\u00e2y d\u1ef1ng, n\u00f4ng nghi\u1ec7p, l\u00e2m nghi\u1ec7p, ng\u01b0 nghi\u1ec7p v\u00e0 d\u1ecbch v\u1ee5 (bao g\u1ed3m giao th\u00f4ng v\u1eadn t\u1ea3i, b\u01b0u ch\u00ednh vi\u1ec5n th\u00f4ng, du [&#8230;]\n","protected":false},"author":1,"featured_media":234798,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-234792","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc"],"_links":{"self":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/234792"}],"collection":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/comments?post=234792"}],"version-history":[{"count":2,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/234792\/revisions"}],"predecessor-version":[{"id":236397,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/234792\/revisions\/236397"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/media\/234798"}],"wp:attachment":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/media?parent=234792"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/categories?post=234792"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/tags?post=234792"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}