{"id":235384,"date":"2024-11-18T15:34:49","date_gmt":"2024-11-18T08:34:49","guid":{"rendered":"https:\/\/gtax.vn\/?p=235384"},"modified":"2025-03-03T11:43:43","modified_gmt":"2025-03-03T04:43:43","slug":"ke-toan-noi-that","status":"publish","type":"post","link":"https:\/\/gtax.vn\/english\/ke-toan-noi-that\/","title":{"rendered":"K\u1ebf to\u00e1n n\u1ed9i th\u1ea5t"},"content":{"rendered":"<p><span style=\"color: #000000;\">K\u1ebf to\u00e1n c\u00f4ng ty n\u1ed9i th\u1ea5t l\u00e0 m\u1ed9t l\u0129nh v\u1ef1c \u0111\u1eb7c th\u00f9, \u0111\u00f2i h\u1ecfi k\u1ebf to\u00e1n vi\u00ean kh\u00f4ng ch\u1ec9 th\u00e0nh th\u1ea1o c\u00e1c quy tr\u00ecnh k\u1ebf to\u00e1n c\u01a1 b\u1ea3n m\u00e0 c\u00f2n c\u1ea7n c\u00f3 s\u1ef1 am hi\u1ec3u s\u00e2u s\u1eafc v\u1ec1 ng\u00e0nh n\u1ed9i th\u1ea5t. C\u00f4ng vi\u1ec7c c\u1ee7a k\u1ebf to\u00e1n c\u00f4ng ty n\u1ed9i th\u1ea5t kh\u00e1 ph\u1ee9c t\u1ea1p, v\u1edbi nhi\u1ec1u giao d\u1ecbch t\u00e0i ch\u00ednh v\u00e0 nghi\u1ec7p v\u1ee5 ph\u00e1t sinh trong su\u1ed1t qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t v\u00e0 kinh doanh. \u0110\u1ec3 hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 c\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n c\u00f4ng ty n\u1ed9i th\u1ea5t, c\u0169ng nh\u01b0 c\u00e1c ph\u01b0\u01a1ng ph\u00e1p h\u1ea1ch to\u00e1n \u0111\u1eb7c th\u00f9 trong ng\u00e0nh, m\u1eddi b\u1ea1n c\u00f9ng Gtax t\u00ecm hi\u1ec3u qua b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y.<\/span><\/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-noi-that\/#Cac_dac_trung_cua_ke_toan_noi_that\" >C\u00e1c \u0111\u1eb7c tr\u01b0ng c\u1ee7a k\u1ebf to\u00e1n n\u1ed9i th\u1ea5t:<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/gtax.vn\/english\/ke-toan-noi-that\/#Cong_viec_cua_ke_toan_cong_ty_noi_that\" >C\u00f4ng vi\u1ec7c c\u1ee7a k\u1ebf to\u00e1n c\u00f4ng ty n\u1ed9i th\u1ea5t<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/gtax.vn\/english\/ke-toan-noi-that\/#Ke_toan_cong_ty_thi_cong_noi_that\" >K\u1ebf to\u00e1n c\u00f4ng ty thi c\u00f4ng n\u1ed9i th\u1ea5t<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/gtax.vn\/english\/ke-toan-noi-that\/#Ke_toan_cong_ty_thiet_ke_noi_that\" >K\u1ebf to\u00e1n c\u00f4ng ty thi\u1ebft k\u1ebf n\u1ed9i th\u1ea5t<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Cac_dac_trung_cua_ke_toan_noi_that\"><\/span>C\u00e1c \u0111\u1eb7c tr\u01b0ng c\u1ee7a k\u1ebf to\u00e1n n\u1ed9i th\u1ea5t:<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"color: #000000;\">K\u1ebf to\u00e1n c\u00f4ng ty n\u1ed9i th\u1ea5t l\u00e0 m\u1ed9t l\u0129nh v\u1ef1c \u0111\u1ea7y th\u00e1ch th\u1ee9c, \u0111\u00f2i h\u1ecfi nh\u00e2n vi\u00ean k\u1ebf to\u00e1n kh\u00f4ng ch\u1ec9 th\u00e0nh th\u1ea1o c\u00e1c nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n c\u01a1 b\u1ea3n m\u00e0 c\u00f2n c\u1ea7n c\u00f3 ki\u1ebfn th\u1ee9c chuy\u00ean s\u00e2u v\u1ec1 ng\u00e0nh n\u1ed9i th\u1ea5t. C\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n c\u00f4ng ty n\u1ed9i th\u1ea5t kh\u00e1 ph\u1ee9c t\u1ea1p, v\u1edbi nhi\u1ec1u y\u1ebfu t\u1ed1 c\u1ea7n x\u1eed l\u00fd, \u0111\u1eb7c bi\u1ec7t l\u00e0 trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n c\u00e1c d\u1ef1 \u00e1n. S\u1ef1 linh ho\u1ea1t v\u00e0 t\u1ec9 m\u1ec9 l\u00e0 y\u1ebfu t\u1ed1 quan tr\u1ecdng, b\u1edfi k\u1ebf to\u00e1n c\u00f4ng ty n\u1ed9i th\u1ea5t th\u01b0\u1eddng xuy\u00ean ph\u1ea3i \u0111\u1ed1i m\u1eb7t v\u1edbi nhi\u1ec1u c\u00f4ng vi\u1ec7c ph\u00e1t sinh, v\u00e0 vi\u1ec7c b\u00f3c t\u00e1ch c\u00f4ng tr\u00ecnh.<\/span><\/p>\n<p><span style=\"color: #000000;\">D\u01b0\u1edbi \u0111\u00e2y l\u00e0 m\u1ed9t s\u1ed1 \u0111\u1eb7c tr\u01b0ng n\u1ed5i b\u1eadt c\u1ee7a ng\u00e0nh k\u1ebf to\u00e1n trong c\u00e1c c\u00f4ng ty s\u1ea3n xu\u1ea5t v\u00e0 thi\u1ebft k\u1ebf n\u1ed9i th\u1ea5t:<\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\"><strong>Ph\u1ee5 thu\u1ed9c v\u00e0o \u0111\u1eb7c th\u00f9 c\u1ee7a t\u1eebng h\u1ee3p \u0111\u1ed3ng v\u00e0 b\u1ea3n v\u1ebd:<\/strong> C\u00f4ng ty n\u1ed9i th\u1ea5t th\u01b0\u1eddng ph\u1ea3i l\u00e0m vi\u1ec7c v\u1edbi nhi\u1ec1u ch\u1ee7 \u0111\u1ea7u t\u01b0 kh\u00e1c nhau, m\u1ed7i d\u1ef1 \u00e1n l\u1ea1i c\u00f3 \u0111\u1eb7c \u0111i\u1ec3m ri\u00eang. C\u00e1c c\u00f4ng tr\u00ecnh c\u00f3 th\u1ec3 l\u00e0 nh\u00e0 d\u00e2n d\u1ee5ng, c\u00f4ng tr\u00ecnh c\u00f4ng nghi\u1ec7p, ho\u1eb7c x\u01b0\u1edfng s\u1ea3n xu\u1ea5t. \u0110i\u1ec1u n\u00e0y y\u00eau c\u1ea7u k\u1ebf to\u00e1n c\u00f4ng ty n\u1ed9i th\u1ea5t ph\u1ea3i x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c chi ph\u00ed v\u00e0 \u0111\u1ecbnh gi\u00e1 h\u00e0ng h\u00f3a cho t\u1eebng d\u1ef1 \u00e1n, ph\u00f9 h\u1ee3p v\u1edbi c\u00e1c y\u00eau c\u1ea7u c\u1ee5 th\u1ec3 trong h\u1ee3p \u0111\u1ed3ng.<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>Kh\u00e1c bi\u1ec7t v\u1edbi c\u00f4ng ty x\u00e2y d\u1ef1ng:<\/strong> Trong khi c\u00e1c c\u00f4ng ty x\u00e2y d\u1ef1ng th\u01b0\u1eddng t\u00ednh gi\u00e1 th\u00e0nh d\u1ef1a tr\u00ean c\u00e1c d\u1ef1 \u00e1n l\u1edbn v\u1edbi chi ph\u00ed d\u1ef1 to\u00e1n c\u1ee5 th\u1ec3, th\u00ec c\u00f4ng ty n\u1ed9i th\u1ea5t l\u1ea1i t\u00ednh gi\u00e1 th\u00e0nh ch\u1ee7 y\u1ebfu theo d\u1ecbch v\u1ee5, d\u1ef1a v\u00e0o t\u1eebng h\u1ee3p \u0111\u1ed3ng thi\u1ebft k\u1ebf v\u00e0 thi c\u00f4ng c\u1ee5 th\u1ec3. \u0110i\u1ec1u n\u00e0y c\u00f3 ngh\u0129a l\u00e0 k\u1ebf to\u00e1n c\u00f4ng ty n\u1ed9i th\u1ea5t c\u1ea7n ph\u1ea3i x\u1eed l\u00fd c\u00e1c h\u1ee3p \u0111\u1ed3ng nh\u1ecf l\u1ebb v\u00e0 chi ti\u1ebft h\u01a1n, thay v\u00ec qu\u1ea3n l\u00fd m\u1ed9t d\u1ef1 \u00e1n l\u1edbn duy nh\u1ea5t.<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>Chi ph\u00ed thi\u1ebft k\u1ebf v\u00e0 s\u1ea3n xu\u1ea5t ph\u1ea3n \u00e1nh r\u00f5 n\u00e9t:<\/strong> Gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m trong ng\u00e0nh n\u1ed9i th\u1ea5t kh\u00f4ng ch\u1ec9 bao g\u1ed3m chi ph\u00ed nguy\u00ean v\u1eadt li\u1ec7u m\u00e0 c\u00f2n ph\u1ea3n \u00e1nh c\u00e1c chi ph\u00ed li\u00ean quan \u0111\u1ebfn qu\u00e1 tr\u00ecnh thi\u1ebft k\u1ebf, nh\u01b0 chi ph\u00ed l\u1eadp b\u1ea3n v\u1ebd, l\u01b0\u01a1ng c\u1ee7a nh\u00e2n vi\u00ean thi\u1ebft k\u1ebf v\u00e0 k\u1ef9 s\u01b0, c\u00f9ng c\u00e1c kho\u1ea3n chi ph\u00ed kh\u00e1c ph\u1ee5c v\u1ee5 cho c\u00f4ng t\u00e1c thi\u1ebft k\u1ebf v\u00e0 thi c\u00f4ng. Do \u0111\u00f3, gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m trong ng\u00e0nh n\u00e0y bao g\u1ed3m c\u1ea3 chi ph\u00ed s\u1ea3n xu\u1ea5t v\u00e0 lao \u0111\u1ed9ng, \u0111i\u1ec1u n\u00e0y khi\u1ebfn vi\u1ec7c t\u00ednh to\u00e1n v\u00e0 ph\u00e2n b\u1ed5 chi ph\u00ed tr\u1edf n\u00ean ph\u1ee9c t\u1ea1p h\u01a1n.<\/span><\/li>\n<\/ul>\n<p><img fetchpriority=\"high\" decoding=\"async\" class=\"aligncenter wp-image-235385 size-full\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/1-13.jpg\" alt=\"1. K\u1ebf to\u00e1n c\u00f4ng ty n\u1ed9i th\u1ea5t l\u00e0 g\u00ec?\" width=\"600\" height=\"423\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/1-13.jpg 600w, https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/1-13-300x212.jpg 300w\" sizes=\"(max-width: 600px) 100vw, 600px\" \/><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cong_viec_cua_ke_toan_cong_ty_noi_that\"><\/span><span style=\"color: #000000;\"><span id=\"2_Cong_viec_cua_ke_toan_cong_ty_noi_that\" class=\"ez-toc-section\"><\/span>C\u00f4ng vi\u1ec7c c\u1ee7a k\u1ebf to\u00e1n c\u00f4ng ty n\u1ed9i th\u1ea5t<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"color: #000000;\">Trong m\u1ed9t c\u00f4ng ty n\u1ed9i th\u1ea5t, vai tr\u00f2 c\u1ee7a k\u1ebf to\u00e1n c\u00f4ng ty n\u1ed9i th\u1ea5t kh\u00f4ng ch\u1ec9 \u0111\u01a1n gi\u1ea3n l\u00e0 ghi ch\u00e9p s\u1ed1 li\u1ec7u t\u00e0i ch\u00ednh m\u00e0 c\u00f2n \u0111\u00f3ng vai tr\u00f2 then ch\u1ed1t trong vi\u1ec7c duy tr\u00ec s\u1ef1 c\u00e2n \u0111\u1ed1i gi\u1eefa chi ph\u00ed v\u00e0 l\u1ee3i nhu\u1eadn. Qua vi\u1ec7c qu\u1ea3n l\u00fd k\u1ebf to\u00e1n ch\u1eb7t ch\u1ebd, k\u1ebf to\u00e1n vi\u00ean gi\u00fap \u0111\u1ea3m b\u1ea3o m\u1ecdi giao d\u1ecbch t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n ch\u00ednh x\u00e1c v\u00e0 hi\u1ec7u qu\u1ea3, g\u00f3p ph\u1ea7n t\u1ea1o n\u00ean s\u1ef1 \u1ed5n \u0111\u1ecbnh v\u00e0 th\u00e0nh c\u00f4ng b\u1ec1n v\u1eefng cho doanh nghi\u1ec7p.<\/span><\/p>\n<p><span style=\"color: #000000;\">Trong ng\u00e0nh n\u1ed9i th\u1ea5t, ngo\u00e0i c\u00e1c nhi\u1ec7m v\u1ee5 k\u1ebf to\u00e1n c\u01a1 b\u1ea3n, c\u00f4ng vi\u1ec7c c\u1ee7a k\u1ebf to\u00e1n c\u00f4ng ty n\u1ed9i th\u1ea5t c\u00f2n bao g\u1ed3m vi\u1ec7c ghi ch\u00e9p, theo d\u00f5i v\u00e0 x\u1eed l\u00fd th\u00f4ng tin t\u00e0i ch\u00ednh m\u1ed9t c\u00e1ch chi ti\u1ebft v\u00e0 ch\u00ednh x\u00e1c. \u0110i\u1ec1u n\u00e0y c\u00f3 s\u1ef1 t\u01b0\u01a1ng \u0111\u1ed3ng v\u1edbi k\u1ebf to\u00e1n trong ng\u00e0nh x\u00e2y d\u1ef1ng, v\u1edbi nh\u1eefng nhi\u1ec7m v\u1ee5 c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\"><strong>Ki\u1ec3m tra v\u00e0 h\u1ea1ch to\u00e1n c\u00e1c nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n:<\/strong> \u0110\u1ea3m b\u1ea3o c\u00e1c giao d\u1ecbch t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c ghi nh\u1eadn \u0111\u00fang v\u00e0 \u0111\u1ea7y \u0111\u1ee7 theo quy \u0111\u1ecbnh.<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong><a href=\"https:\/\/gtax.vn\/english\/lap-bao-cao-tai-chinh\/\">L\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/a> n\u1ed9i b\u1ed9:<\/strong> Cung c\u1ea5p th\u00f4ng tin t\u00e0i ch\u00ednh \u0111\u1ecbnh k\u1ef3 cho gi\u00e1m \u0111\u1ed1c v\u00e0 c\u00e1c ph\u00f2ng ban li\u00ean quan \u0111\u1ec3 h\u1ed7 tr\u1ee3 quy\u1ebft \u0111\u1ecbnh qu\u1ea3n tr\u1ecb.<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>\u0110\u1ed1i chi\u1ebfu v\u00e0 ki\u1ec3m tra s\u1ed1 li\u1ec7u:<\/strong> Th\u1ef1c hi\u1ec7n vi\u1ec7c \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u gi\u1eefa c\u00e1c \u0111\u01a1n v\u1ecb n\u1ed9i b\u1ed9, t\u1eeb c\u00e1c chi ti\u1ebft nh\u1ecf \u0111\u1ebfn b\u00e1o c\u00e1o t\u1ed5ng h\u1ee3p, nh\u1eb1m \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c v\u00e0 th\u1ed1ng nh\u1ea5t.<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>Qu\u1ea3n l\u00fd h\u00f3a \u0111\u01a1n GTGT:<\/strong> Xu\u1ea5t v\u00e0 theo d\u00f5i t\u1ea5t c\u1ea3 c\u00e1c h\u00f3a \u0111\u01a1n GTGT, ki\u1ec3m tra t\u00ednh h\u1ee3p l\u1ec7 c\u1ee7a c\u00e1c h\u00f3a \u0111\u01a1n khai thu\u1ebf h\u00e0ng th\u00e1ng.<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>Theo d\u00f5i v\u00e0 ki\u1ec3m so\u00e1t thanh to\u00e1n:<\/strong> Ki\u1ec3m tra k\u1ef9 l\u01b0\u1ee1ng c\u00e1c kho\u1ea3n thanh to\u00e1n tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n, \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c v\u00e0 h\u1ee3p l\u00fd.<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>\u0110\u1ed1i chi\u1ebfu s\u1ed5 s\u00e1ch thu \u2013 chi:<\/strong> Ki\u1ec3m tra v\u00e0 so s\u00e1nh s\u1ed1 li\u1ec7u gi\u1eefa c\u00e1c s\u1ed5 s\u00e1ch thu \u2013 chi, nh\u1eb1m \u0111\u1ea3m b\u1ea3o s\u1ef1 kh\u1edbp nhau v\u00e0 tr\u00e1nh sai s\u00f3t trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>Qu\u1ea3n l\u00fd h\u1ee3p \u0111\u1ed3ng thi c\u00f4ng:<\/strong> Theo d\u00f5i v\u00e0 qu\u1ea3n l\u00fd t\u1eebng h\u1ee3p \u0111\u1ed3ng thi\u1ebft k\u1ebf, thi c\u00f4ng c\u00f4ng tr\u00ecnh, n\u1eafm r\u00f5 chi ti\u1ebft t\u1eebng h\u1ee3p \u0111\u1ed3ng \u0111\u1ec3 ki\u1ec3m so\u00e1t chi ph\u00ed v\u00e0 ti\u1ebfn \u0111\u1ed9.<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>L\u1eadp d\u1ef1 to\u00e1n c\u00f4ng tr\u00ecnh:<\/strong> X\u00e1c \u0111\u1ecbnh m\u1ee9c chi ph\u00ed d\u1ef1 ki\u1ebfn cho t\u1eebng c\u00f4ng tr\u00ecnh, \u0111\u1ea3m b\u1ea3o vi\u1ec7c xu\u1ea5t v\u1eadt t\u01b0 v\u00e0 chi ph\u00ed kh\u00e1c \u0111\u00fang v\u1edbi d\u1ef1 to\u00e1n \u0111\u00e3 \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t.<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>Theo d\u00f5i chi ph\u00ed nh\u00e2n c\u00f4ng v\u00e0 m\u00e1y m\u00f3c:<\/strong> Theo d\u00f5i chi ph\u00ed nh\u00e2n c\u00f4ng v\u00e0 m\u00e1y m\u00f3c cho t\u1eebng c\u00f4ng tr\u00ecnh, \u0111\u1ea3m b\u1ea3o vi\u1ec7c chi tr\u1ea3 ch\u00ednh x\u00e1c v\u00e0 k\u1ecbp th\u1eddi.<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>Ki\u1ec3m so\u00e1t chi ph\u00ed v\u1eadt t\u01b0, nh\u00e2n c\u00f4ng, v\u00e0 m\u00e1y m\u00f3c:<\/strong> Ki\u1ec3m tra t\u00ecnh h\u00ecnh th\u1ef1c hi\u1ec7n c\u00e1c \u0111\u1ecbnh m\u1ee9c chi ph\u00ed trong d\u1ef1 to\u00e1n, ph\u00e1t hi\u1ec7n k\u1ecbp th\u1eddi c\u00e1c kho\u1ea3n ch\u00eanh l\u1ec7ch, chi ph\u00ed ph\u00e1t sinh ngo\u00e0i d\u1ef1 ki\u1ebfn, v\u00e0 b\u00e1o c\u00e1o t\u00ecnh tr\u1ea1ng th\u1ef1c t\u1ebf so v\u1edbi d\u1ef1 to\u00e1n.<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>\u00c1p d\u1ee5ng gi\u00e1 th\u00e0nh ph\u00f9 h\u1ee3p:<\/strong> \u00c1p d\u1ee5ng \u0111\u00fang gi\u00e1 cho t\u1eebng h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh t\u1ea1i c\u00e1c \u0111\u1ecba ph\u01b0\u01a1ng kh\u00e1c nhau, \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh h\u1ee3p l\u00fd v\u00e0 minh b\u1ea1ch trong vi\u1ec7c t\u00ednh to\u00e1n chi ph\u00ed.<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>H\u1ea1ch to\u00e1n chi ph\u00ed d\u1ef1a tr\u00ean gi\u00e1 tr\u1ecb c\u00f4ng tr\u00ecnh:<\/strong> M\u1ed7i c\u00f4ng tr\u00ecnh c\u00f3 d\u1ef1 to\u00e1n ri\u00eang, do \u0111\u00f3 k\u1ebf to\u00e1n c\u00f4ng ty n\u1ed9i th\u1ea5t c\u1ea7n ph\u1ea3i h\u1ea1ch to\u00e1n chi ph\u00ed ch\u00ednh x\u00e1c theo t\u1eebng c\u00f4ng tr\u00ecnh v\u00e0 gi\u00e1 tr\u1ecb th\u1ef1c t\u1ebf c\u1ee7a d\u1ef1 \u00e1n.<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>L\u1eadp v\u00e0 theo d\u00f5i b\u1ea3ng l\u01b0\u01a1ng nh\u00e2n c\u00f4ng:<\/strong> T\u00ednh to\u00e1n v\u00e0 theo d\u00f5i b\u1ea3ng l\u01b0\u01a1ng c\u1ee7a nh\u00e2n c\u00f4ng d\u1ef1a tr\u00ean ti\u1ebfn \u0111\u1ed9 thi c\u00f4ng th\u1ef1c t\u1ebf, \u0111\u1ed3ng th\u1eddi theo d\u00f5i nh\u1eadt k\u00fd thi c\u00f4ng m\u00e1y m\u00f3c \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh m\u1ee9c ti\u00eau hao nhi\u00ean li\u1ec7u c\u1ee7a c\u00e1c thi\u1ebft b\u1ecb ph\u1ee5c v\u1ee5 c\u00f4ng tr\u00ecnh.<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>Ph\u00e2n b\u1ed5 chi ph\u00ed cho c\u00f4ng tr\u00ecnh:<\/strong> T\u1eadp h\u1ee3p v\u00e0 ph\u00e2n b\u1ed5 c\u00e1c chi ph\u00ed chung v\u00e0o t\u1eebng c\u00f4ng tr\u00ecnh c\u1ee5 th\u1ec3, \u0111\u1ea3m b\u1ea3o s\u1ef1 ch\u00ednh x\u00e1c trong vi\u1ec7c ph\u00e2n b\u1ed5 chi ph\u00ed s\u1ea3n xu\u1ea5t.<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>Theo d\u00f5i ti\u1ebfn \u0111\u1ed9 thi c\u00f4ng:<\/strong> Qu\u1ea3n l\u00fd ti\u1ebfn \u0111\u1ed9 thi c\u00f4ng c\u00f4ng tr\u00ecnh \u0111\u1ec3 ph\u00e1t hi\u1ec7n v\u00e0 x\u1eed l\u00fd k\u1ecbp th\u1eddi c\u00e1c sai s\u00f3t, gi\u1ea3m thi\u1ec3u r\u1ee7i ro v\u00e0 b\u1ea3o \u0111\u1ea3m d\u1ef1 \u00e1n \u0111\u01b0\u1ee3c ho\u00e0n th\u00e0nh \u0111\u00fang h\u1ea1n.<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>L\u1eadp b\u00e1o c\u00e1o chi ph\u00ed v\u00e0 gi\u00e1 th\u00e0nh:<\/strong> T\u1ed5ng h\u1ee3p chi ph\u00ed s\u1ea3n xu\u1ea5t v\u00e0 t\u00ednh gi\u00e1 th\u00e0nh cho c\u00e1c c\u00f4ng tr\u00ecnh thi c\u00f4ng, l\u00e0m c\u01a1 s\u1edf \u0111\u1ec3 gi\u00e1m s\u00e1t t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a c\u00f4ng ty.<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>B\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u1ecbnh k\u1ef3:<\/strong> L\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u00e0ng th\u00e1ng, qu\u00fd v\u00e0 b\u00e1o c\u00e1o t\u1ed5ng k\u1ebft cu\u1ed1i n\u0103m \u0111\u1ec3 ph\u1ee5c v\u1ee5 cho c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd v\u00e0 ra quy\u1ebft \u0111\u1ecbnh.<\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\">Nh\u1eefng c\u00f4ng vi\u1ec7c tr\u00ean \u0111\u00f2i h\u1ecfi k\u1ebf to\u00e1n c\u00f4ng ty n\u1ed9i th\u1ea5t ph\u1ea3i c\u00f3 s\u1ef1 t\u1ec9 m\u1ec9, c\u1ea9n tr\u1ecdng v\u00e0 kh\u1ea3 n\u0103ng ki\u1ec3m so\u00e1t chi ph\u00ed ch\u1eb7t ch\u1ebd. Ch\u1ec9 khi th\u1ef1c hi\u1ec7n ch\u00ednh x\u00e1c v\u00e0 minh b\u1ea1ch trong c\u00f4ng t\u00e1c t\u00e0i ch\u00ednh, c\u00f4ng ty m\u1edbi c\u00f3 th\u1ec3 duy tr\u00ec s\u1ef1 \u1ed5n \u0111\u1ecbnh v\u00e0 ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng trong ng\u00e0nh n\u1ed9i th\u1ea5t.<\/span><\/p>\n<p><img decoding=\"async\" class=\"aligncenter wp-image-235386 size-large\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/ke-toan-3-1024x576.webp\" alt=\"2. C\u00f4ng vi\u1ec7c c\u1ee7a k\u1ebf to\u00e1n c\u00f4ng ty n\u1ed9i th\u1ea5t\" width=\"1024\" height=\"576\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/ke-toan-3-1024x576.webp 1024w, https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/ke-toan-3-300x169.webp 300w, https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/ke-toan-3-768x432.webp 768w, https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/ke-toan-3.webp 1280w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/p>\n<h3 class=\"keyword-text _ngcontent-fct-113\"><span class=\"ez-toc-section\" id=\"Ke_toan_cong_ty_thi_cong_noi_that\"><\/span><span class=\"keyword _ngcontent-fct-113\" aria-hidden=\"false\">K\u1ebf to\u00e1n c\u00f4ng ty thi c\u00f4ng n\u1ed9i th\u1ea5t<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"color: #000000;\">Ph\u01b0\u01a1ng ph\u00e1p h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n c\u00f4ng ty n\u1ed9i th\u1ea5t \u0111\u00f3ng vai tr\u00f2 quan tr\u1ecdng trong vi\u1ec7c ph\u1ea3n \u00e1nh ch\u00ednh x\u00e1c t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh v\u00e0 ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a doanh nghi\u1ec7p. Vi\u1ec7c \u00e1p d\u1ee5ng c\u00e1c ti\u00eau chu\u1ea9n v\u00e0 quy \u0111\u1ecbnh h\u1ea1ch to\u00e1n ph\u00f9 h\u1ee3p kh\u00f4ng ch\u1ec9 gi\u00fap \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch v\u00e0 h\u1ee3p ph\u00e1p, m\u00e0 c\u00f2n h\u1ed7 tr\u1ee3 ban l\u00e3nh \u0111\u1ea1o trong vi\u1ec7c ra quy\u1ebft \u0111\u1ecbnh chi\u1ebfn l\u01b0\u1ee3c v\u00e0 t\u00e0i ch\u00ednh m\u1ed9t c\u00e1ch hi\u1ec7u qu\u1ea3.<\/span><\/p>\n<p><span style=\"color: #000000;\">Trong ng\u00e0nh s\u1ea3n xu\u1ea5t n\u1ed9i th\u1ea5t, vi\u1ec7c t\u00ednh to\u00e1n gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m l\u00e0 m\u1ed9t c\u00f4ng vi\u1ec7c \u0111\u00f2i h\u1ecfi s\u1ef1 ch\u00fa \u00fd \u0111\u1eb7c bi\u1ec7t, v\u00ec gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m kh\u00f4ng ch\u1ec9 bao g\u1ed3m chi ph\u00ed nguy\u00ean v\u1eadt li\u1ec7u m\u00e0 c\u00f2n ph\u1ea3i t\u00ednh \u0111\u1ebfn chi ph\u00ed lao \u0111\u1ed9ng, chi ph\u00ed s\u1ea3n xu\u1ea5t chung v\u00e0 c\u00e1c chi ph\u00ed gi\u00e1n ti\u1ebfp kh\u00e1c. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 m\u1ed9t s\u1ed1 nghi\u1ec7p v\u1ee5 h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n c\u00f4ng ty n\u1ed9i th\u1ea5t, gi\u00fap minh b\u1ea1ch h\u00f3a qu\u00e1 tr\u00ecnh t\u00ednh to\u00e1n chi ph\u00ed v\u00e0 doanh thu.<\/span><\/p>\n<p><strong><span style=\"color: #000000;\">H\u1ea1ch to\u00e1n doanh thu t\u01b0 v\u1ea5n, thi\u1ebft k\u1ebf<\/span><\/strong><\/p>\n<p><span style=\"color: #000000;\">Khi c\u00f4ng ty th\u1ef1c hi\u1ec7n d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n ho\u1eb7c thi\u1ebft k\u1ebf n\u1ed9i th\u1ea5t, k\u1ebf to\u00e1n c\u00f4ng ty n\u1ed9i th\u1ea5t s\u1ebd h\u1ea1ch to\u00e1n doanh thu v\u00e0 c\u00e1c kho\u1ea3n thu\u1ebf li\u00ean quan nh\u01b0 sau:<\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\"><strong>Doanh thu t\u1eeb t\u01b0 v\u1ea5n, thi\u1ebft k\u1ebf:<\/strong><\/span>\n<ul>\n<li><span style=\"color: #000000;\">N\u1ee3 t\u00e0i kho\u1ea3n 131 (Ph\u1ea3i thu kh\u00e1ch h\u00e0ng)<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00f3 t\u00e0i kho\u1ea3n 5113 (Doanh thu b\u00e1n d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n thi\u1ebft k\u1ebf)<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00f3 t\u00e0i kho\u1ea3n 3331 (Thu\u1ebf GTGT \u0111\u1ea7u ra)<\/span><\/li>\n<\/ul>\n<\/li>\n<li><span style=\"color: #000000;\"><strong>Chi ph\u00ed s\u1ea3n xu\u1ea5t d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n, thi\u1ebft k\u1ebf:<\/strong><\/span>\n<ul>\n<li><span style=\"color: #000000;\">N\u1ee3 t\u00e0i kho\u1ea3n 632 (Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n)<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00f3 t\u00e0i kho\u1ea3n 154 (Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang)<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><strong><span style=\"color: #000000;\">H\u1ea1ch to\u00e1n chi ph\u00ed t\u1ea1o ra gi\u00e1 v\u1ed1n c\u1ee7a h\u1ee3p \u0111\u1ed3ng t\u01b0 v\u1ea5n thi\u1ebft k\u1ebf<\/span><\/strong><\/p>\n<p><span style=\"color: #000000;\">Chi ph\u00ed \u0111\u1ec3 t\u1ea1o ra doanh thu t\u1eeb h\u1ee3p \u0111\u1ed3ng t\u01b0 v\u1ea5n thi\u1ebft k\u1ebf c\u1ea7n \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0 ph\u00e2n b\u1ed5 ch\u00ednh x\u00e1c. C\u00e1c chi ph\u00ed ph\u00e1t sinh c\u00f3 th\u1ec3 bao g\u1ed3m chi ph\u00ed d\u1ecbch v\u1ee5, chi ph\u00ed kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00e0 chi ph\u00ed ph\u00e2n b\u1ed5 c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5.<\/span><\/p>\n<p><span style=\"color: #000000;\"><strong>Chi ph\u00ed d\u1ecbch v\u1ee5 li\u00ean quan \u0111\u1ebfn t\u01b0 v\u1ea5n thi\u1ebft k\u1ebf:<\/strong><\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\">N\u1ee3 t\u00e0i kho\u1ea3n 627 (Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p) v\u00e0 t\u00e0i kho\u1ea3n 133 (Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb)<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00f3 t\u00e0i kho\u1ea3n 111, 112 (Ti\u1ec1n m\u1eb7t, ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng) v\u00e0 331 (Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi b\u00e1n)<\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\"><strong>Chi ph\u00ed kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh:<\/strong><\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\">N\u1ebfu t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng cho vi\u1ec7c \u0111o \u0111\u1ea1c v\u00e0 t\u1ea1o ra doanh thu:<\/span>\n<ul>\n<li><span style=\"color: #000000;\">N\u1ee3 t\u00e0i kho\u1ea3n 6274 (Chi ph\u00ed kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh d\u00f9ng cho d\u1ecbch v\u1ee5)<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00f3 t\u00e0i kho\u1ea3n 214 (Kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh)<\/span><\/li>\n<\/ul>\n<\/li>\n<li><span style=\"color: #000000;\">N\u1ebfu t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng cho b\u1ed9 ph\u1eadn qu\u1ea3n l\u00fd:<\/span>\n<ul>\n<li><span style=\"color: #000000;\">N\u1ee3 t\u00e0i kho\u1ea3n 6424 (Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p)<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00f3 t\u00e0i kho\u1ea3n 214 (Kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh)<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><span style=\"color: #000000;\"><strong>Chi ph\u00ed ph\u00e2n b\u1ed5 c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 (CCDC):<\/strong><\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\">N\u1ebfu c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng cho vi\u1ec7c \u0111o \u0111\u1ea1c v\u00e0 t\u1ea1o ra doanh thu:<\/span>\n<ul>\n<li><span style=\"color: #000000;\">N\u1ee3 t\u00e0i kho\u1ea3n 6273 (Chi ph\u00ed c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 d\u00f9ng cho d\u1ecbch v\u1ee5)<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00f3 t\u00e0i kho\u1ea3n 214 (Ph\u00e2n b\u1ed5 c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5)<\/span><\/li>\n<\/ul>\n<\/li>\n<li><span style=\"color: #000000;\">N\u1ebfu c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng cho b\u1ed9 ph\u1eadn qu\u1ea3n l\u00fd:<\/span>\n<ul>\n<li><span style=\"color: #000000;\">N\u1ee3 t\u00e0i kho\u1ea3n 6423 (Chi ph\u00ed c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 cho qu\u1ea3n l\u00fd)<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00f3 t\u00e0i kho\u1ea3n 214 (Ph\u00e2n b\u1ed5 c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5)<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><strong><span style=\"color: #000000;\">H\u1ea1ch to\u00e1n gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n theo Th\u00f4ng t\u01b0 200<\/span><\/strong><\/p>\n<p><span style=\"color: #000000;\">Khi ph\u00e1t sinh gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n, k\u1ebf to\u00e1n c\u00f4ng ty n\u1ed9i th\u1ea5t th\u1ef1c hi\u1ec7n c\u00e1c b\u00fat to\u00e1n h\u1ea1ch to\u00e1n cho b\u00ean b\u00e1n v\u00e0 b\u00ean mua nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"color: #000000;\"><strong>\u0110\u1ed1i v\u1edbi b\u00ean b\u00e1n:<\/strong><\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\">Khi l\u1eadp h\u00f3a \u0111\u01a1n, gi\u00e1 ghi tr\u00ean h\u00f3a \u0111\u01a1n l\u00e0 gi\u00e1 \u0111\u00e3 gi\u1ea3m.<\/span>\n<ul>\n<li><span style=\"color: #000000;\">Khi h\u1ea1ch to\u00e1n:<\/span><\/li>\n<li><span style=\"color: #000000;\">N\u1ee3 t\u00e0i kho\u1ea3n 111, 112, 131 (Ti\u1ec1n m\u1eb7t, ti\u1ec1n g\u1eedi, ph\u1ea3i thu kh\u00e1ch h\u00e0ng): T\u1ed5ng s\u1ed1 ti\u1ec1n thanh to\u00e1n<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00f3 t\u00e0i kho\u1ea3n 511 (Doanh thu thu\u1ea7n \u0111\u00e3 gi\u1ea3m gi\u00e1)<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00f3 t\u00e0i kho\u1ea3n 3331 (Thu\u1ebf GTGT \u0111\u1ea7u ra)<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><span style=\"color: #000000;\"><strong>\u0110\u1ed1i v\u1edbi b\u00ean mua:<\/strong><\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\">Khi nh\u1eadn \u0111\u01b0\u1ee3c gi\u1ea3m gi\u00e1, k\u1ebf to\u00e1n c\u00f4ng ty n\u1ed9i th\u1ea5t ghi nh\u1eadn h\u00e0ng mua v\u00e0o nh\u01b0 b\u00ecnh th\u01b0\u1eddng:<\/span>\n<ul>\n<li><span style=\"color: #000000;\">N\u1ebfu thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb:<\/span>\n<ul>\n<li><span style=\"color: #000000;\">N\u1ee3 t\u00e0i kho\u1ea3n 152, 153, <a href=\"https:\/\/gtax.vn\/english\/tai-khoan-156\/\">156<\/a> (Nguy\u00ean v\u1eadt li\u1ec7u, c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5): Gi\u00e1 mua ch\u01b0a bao g\u1ed3m thu\u1ebf GTGT<\/span><\/li>\n<li><span style=\"color: #000000;\">N\u1ee3 t\u00e0i kho\u1ea3n 1331 (Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb)<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00f3 t\u00e0i kho\u1ea3n 111, 112, 331 (Ti\u1ec1n m\u1eb7t, ti\u1ec1n g\u1eedi, ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi b\u00e1n): T\u1ed5ng gi\u00e1 thanh to\u00e1n<\/span><\/li>\n<\/ul>\n<\/li>\n<li><span style=\"color: #000000;\">N\u1ebfu thu\u1ebf \u0111\u1ea7u v\u00e0o kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb:<\/span>\n<ul>\n<li><span style=\"color: #000000;\">N\u1ee3 t\u00e0i kho\u1ea3n 152, 153, 156 (Nguy\u00ean v\u1eadt li\u1ec7u, c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5): Gi\u00e1 mua \u0111\u00e3 bao g\u1ed3m thu\u1ebf GTGT<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00f3 t\u00e0i kho\u1ea3n 111, 112, 331 (Ti\u1ec1n m\u1eb7t, ti\u1ec1n g\u1eedi, ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi b\u00e1n): T\u1ed5ng gi\u00e1 thanh to\u00e1n<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>Xem th\u00eam: Nh\u00e2n s\u1ef1 th\u1ef1c hi\u1ec7n <a href=\"https:\/\/gtax.vn\/english\/ke-toan-tron-goi\/\">k\u1ebf to\u00e1n tr\u1ecdn g\u00f3i<\/a>?<\/p>\n<p><strong><span style=\"color: #000000;\">H\u1ea1ch to\u00e1n gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n theo Th\u00f4ng t\u01b0 133<\/span><\/strong><\/p>\n<p><span style=\"color: #000000;\">\u0110\u1ed1i v\u1edbi Th\u00f4ng t\u01b0 133, kh\u00f4ng c\u00f3 c\u00e1c t\u00e0i kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu nh\u01b0 Th\u00f4ng t\u01b0 200, do \u0111\u00f3 khi ph\u00e1t sinh gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n, k\u1ebf to\u00e1n c\u00f4ng ty n\u1ed9i th\u1ea5t h\u1ea1ch to\u00e1n tr\u1ef1c ti\u1ebfp v\u00e0o t\u00e0i kho\u1ea3n 511 (Doanh thu b\u00e1n h\u00e0ng):<\/span><\/p>\n<p><span style=\"color: #000000;\"><strong>\u0110\u1ed1i v\u1edbi b\u00ean b\u00e1n:<\/strong><\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\">N\u1ee3 t\u00e0i kho\u1ea3n 511 (Gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n)<\/span><\/li>\n<li><span style=\"color: #000000;\">N\u1ee3 t\u00e0i kho\u1ea3n 3331 (Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p)<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00f3 t\u00e0i kho\u1ea3n 111, 112, 131 (Ti\u1ec1n m\u1eb7t, ti\u1ec1n g\u1eedi, ph\u1ea3i thu kh\u00e1ch h\u00e0ng): T\u1ed5ng gi\u00e1 tr\u1ecb thanh to\u00e1n<\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\"><strong>\u0110\u1ed1i v\u1edbi b\u00ean mua:<\/strong><\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\">N\u1ee3 t\u00e0i kho\u1ea3n 111, 112, 331 (Ti\u1ec1n m\u1eb7t, ti\u1ec1n g\u1eedi, ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi b\u00e1n)<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00f3 t\u00e0i kho\u1ea3n 152, 153, 156, 621, 623, 627, 154, 241, 632 (C\u00e1c t\u00e0i kho\u1ea3n chi ph\u00ed, nguy\u00ean v\u1eadt li\u1ec7u): Gi\u1ea3m gi\u00e1 tr\u1ecb h\u00e0ng mua t\u01b0\u01a1ng \u1ee9ng<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00f3 t\u00e0i kho\u1ea3n 133 (Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb) n\u1ebfu c\u00f3.<\/span><\/li>\n<\/ul>\n<p><strong><span style=\"color: #000000;\">H\u1ea1ch to\u00e1n chi ph\u00ed thi c\u00f4ng n\u1ed9i th\u1ea5t v\u0103n ph\u00f2ng<\/span><\/strong><\/p>\n<p><span style=\"color: #000000;\">\u0110\u1ec3 h\u1ea1ch to\u00e1n chi ph\u00ed thi c\u00f4ng n\u1ed9i th\u1ea5t v\u0103n ph\u00f2ng m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c, c\u00e1c b\u01b0\u1edbc c\u1ea7n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"color: #000000;\"><strong>L\u1eadp d\u1ef1 to\u00e1n chi ph\u00ed thi c\u00f4ng:<\/strong><\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\">X\u00e1c \u0111\u1ecbnh c\u00e1c h\u1ea1ng m\u1ee5c c\u00f4ng vi\u1ec7c c\u1ea7n th\u1ef1c hi\u1ec7n.<\/span><\/li>\n<li><span style=\"color: #000000;\">D\u1ef1 to\u00e1n chi ph\u00ed cho t\u1eebng h\u1ea1ng m\u1ee5c, bao g\u1ed3m chi ph\u00ed thi\u1ebft k\u1ebf, nguy\u00ean v\u1eadt li\u1ec7u, nh\u00e2n c\u00f4ng, thi\u1ebft b\u1ecb v\u00e0 c\u00f4ng c\u1ee5.<\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\"><strong>Ghi nh\u1eadn chi ph\u00ed thi c\u00f4ng:<\/strong><\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\">M\u1edf t\u00e0i kho\u1ea3n chi ph\u00ed thi c\u00f4ng n\u1ed9i th\u1ea5t (TK 2412 \u2013 X\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n d\u1edf dang).<\/span><\/li>\n<li><span style=\"color: #000000;\">Ghi nh\u1eadn c\u00e1c chi ph\u00ed ph\u00e1t sinh v\u00e0o t\u00e0i kho\u1ea3n n\u00e0y theo t\u1eebng h\u1ea1ng m\u1ee5c.<\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\"><strong>Ph\u00e2n b\u1ed5 chi ph\u00ed:<\/strong><\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\">Khi c\u00f4ng tr\u00ecnh ho\u00e0n th\u00e0nh v\u00e0 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ghi nh\u1eadn t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, k\u1ebft chuy\u1ec3n chi ph\u00ed t\u1eeb TK 2412 sang TK 211 \u2013 T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh.<\/span><\/li>\n<li><span style=\"color: #000000;\">N\u1ebfu kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ghi nh\u1eadn t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, k\u1ebft chuy\u1ec3n chi ph\u00ed sang TK 642 \u2013 Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p.<\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\"><strong>K\u1ebft chuy\u1ec3n chi ph\u00ed:<\/strong><\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\">\u0110\u1ed1i v\u1edbi chi ph\u00ed nh\u00e2n c\u00f4ng v\u00e0 nguy\u00ean v\u1eadt li\u1ec7u, n\u1ebfu thi c\u00f4ng ch\u01b0a ho\u00e0n th\u00e0nh, ghi nh\u1eadn v\u00e0o TK 154 \u2013 Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang.<\/span><\/li>\n<li><span style=\"color: #000000;\">Khi ho\u00e0n th\u00e0nh c\u00f4ng tr\u00ecnh, k\u1ebft chuy\u1ec3n chi ph\u00ed t\u1eeb TK 154 sang TK 632 \u2013 Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n.<\/span><\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"aligncenter wp-image-235387 size-full\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/hoc-nghiep-vu-ke-toan-1.png\" alt=\"3. Ph\u01b0\u01a1ng ph\u00e1p h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n c\u00f4ng ty n\u1ed9i th\u1ea5t\" width=\"800\" height=\"600\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/hoc-nghiep-vu-ke-toan-1.png 800w, https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/hoc-nghiep-vu-ke-toan-1-300x225.png 300w, https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/hoc-nghiep-vu-ke-toan-1-768x576.png 768w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><\/p>\n<h3 class=\"keyword-text _ngcontent-fct-113\"><span class=\"ez-toc-section\" id=\"Ke_toan_cong_ty_thiet_ke_noi_that\"><\/span><span class=\"keyword _ngcontent-fct-113\" aria-hidden=\"false\">K\u1ebf to\u00e1n c\u00f4ng ty thi\u1ebft k\u1ebf n\u1ed9i th\u1ea5t<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"color: #000000;\"><strong>Xu\u1ea5t h\u00f3a \u0111\u01a1n<\/strong>: Theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 16, Kho\u1ea3n 2, \u0110i\u1ec3m a c\u1ee7a Th\u00f4ng t\u01b0 39\/2014\/TT-BTC ng\u00e0y 31\/3\/2014, vi\u1ec7c x\u00e1c \u0111\u1ecbnh ng\u00e0y l\u1eadp h\u00f3a \u0111\u01a1n kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o vi\u1ec7c thu ti\u1ec1n tr\u01b0\u1edbc hay sau khi cung \u1ee9ng d\u1ecbch v\u1ee5. N\u1ebfu doanh nghi\u1ec7p thu ti\u1ec1n tr\u01b0\u1edbc ho\u1eb7c trong qu\u00e1 tr\u00ecnh cung c\u1ea5p d\u1ecbch v\u1ee5, th\u00ec ng\u00e0y l\u1eadp h\u00f3a \u0111\u01a1n s\u1ebd l\u00e0 ng\u00e0y doanh nghi\u1ec7p thu ti\u1ec1n.<\/span><\/p>\n<p><span style=\"color: #000000;\"><strong>Thu\u1ebf GTGT<\/strong>: Theo \u0110i\u1ec1u 8, Kho\u1ea3n 2 c\u1ee7a Th\u00f4ng t\u01b0 219\/2013\/TT-BTC ng\u00e0y 31\/12\/2013, th\u1eddi \u0111i\u1ec3m t\u00ednh thu\u1ebf GTGT l\u00e0 th\u1eddi \u0111i\u1ec3m cung c\u1ea5p d\u1ecbch v\u1ee5 ho\u1eb7c th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ec3 cung c\u1ea5p d\u1ecbch v\u1ee5, kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o th\u1eddi gian thu ti\u1ec1n.<\/span><\/p>\n<p>Xem th\u00eam: GTax s\u1ebd th\u1ef1c hi\u1ec7n d\u1ecbch v\u1ee5 <a href=\"https:\/\/gtax.vn\/english\/ke-toan-truong\/\">k\u1ebf to\u00e1n tr\u01b0\u1edfng<\/a> ra sao?<\/p>\n<p><span style=\"color: #000000;\"><strong>Thu\u1ebf TNDN<\/strong>: Theo \u0110i\u1ec1u 3, Kho\u1ea3n b c\u1ee7a Th\u00f4ng t\u01b0 96\/2015\/TT-BTC ng\u00e0y 22\/6\/2015, s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Kho\u1ea3n 2 \u0110i\u1ec1u 5 c\u1ee7a Th\u00f4ng t\u01b0 78\/2014\/TT-BTC, th\u1eddi \u0111i\u1ec3m t\u00ednh thu\u1ebf TNDN l\u00e0 th\u1eddi \u0111i\u1ec3m ho\u00e0n th\u00e0nh vi\u1ec7c cung \u1ee9ng d\u1ecbch v\u1ee5 ho\u1eb7c ho\u00e0n th\u00e0nh t\u1eebng ph\u1ea7n c\u00f4ng vi\u1ec7c c\u1ee7a h\u1ee3p \u0111\u1ed3ng, c\u0103n c\u1ee9 v\u00e0o Kho\u1ea3n 3 \u0110i\u1ec1u 5 c\u1ee7a Th\u00f4ng t\u01b0 78\/2014\/TT-BTC v\u00e0 Kho\u1ea3n 1 \u0110i\u1ec1u 6 c\u1ee7a Th\u00f4ng t\u01b0 119\/2014\/TT-BTC.<\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-235388 size-full\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/kiem-tra-ke-toan.jpg\" alt=\"4.\u00a0 M\u1ed9t s\u1ed1 L\u01b0u \u00fd v\u1edbi k\u1ebf to\u00e1n c\u00f4ng ty n\u1ed9i th\u1ea5t\" width=\"750\" height=\"500\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/kiem-tra-ke-toan.jpg 750w, https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/kiem-tra-ke-toan-300x200.jpg 300w\" sizes=\"(max-width: 750px) 100vw, 750px\" \/><\/p>\n<p><span style=\"color: #000000;\">Tr\u00ean \u0111\u00e2y l\u00e0 to\u00e0n b\u1ed9 th\u00f4ng tin chi ti\u1ebft v\u1ec1 c\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n c\u00f4ng ty n\u1ed9i th\u1ea5t. Hy v\u1ecdng nh\u1eefng th\u00f4ng tin n\u00e0y s\u1ebd gi\u00fap \u00edch cho qu\u00fd kh\u00e1ch trong vi\u1ec7c hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 quy tr\u00ecnh v\u00e0 nhi\u1ec7m v\u1ee5 k\u1ebf to\u00e1n c\u00f4ng ty n\u1ed9i th\u1ea5t. N\u1ebfu qu\u00fd kh\u00e1ch c\u00f3 b\u1ea5t k\u1ef3 th\u1eafc m\u1eafc n\u00e0o ho\u1eb7c c\u1ea7n t\u01b0 v\u1ea5n th\u00eam v\u1ec1 <a href=\"https:\/\/gtax.vn\/english\/ke-toan-tron-goi\/\">d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n tr\u1ecdn g\u00f3i<\/a>, xin \u0111\u1eebng ng\u1ea7n ng\u1ea1i li\u00ean h\u1ec7 v\u1edbi Gtax. Ch\u00fang t\u00f4i lu\u00f4n s\u1eb5n s\u00e0ng h\u1ed7 tr\u1ee3 qu\u00fd kh\u00e1ch m\u1ed9t c\u00e1ch nhanh ch\u00f3ng v\u00e0 t\u1eadn t\u00e2m.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>K\u1ebf to\u00e1n c\u00f4ng ty n\u1ed9i th\u1ea5t l\u00e0 m\u1ed9t l\u0129nh v\u1ef1c \u0111\u1eb7c th\u00f9, \u0111\u00f2i h\u1ecfi k\u1ebf to\u00e1n vi\u00ean kh\u00f4ng ch\u1ec9 th\u00e0nh th\u1ea1o c\u00e1c quy tr\u00ecnh k\u1ebf to\u00e1n c\u01a1 b\u1ea3n m\u00e0 c\u00f2n c\u1ea7n c\u00f3 s\u1ef1 am hi\u1ec3u s\u00e2u s\u1eafc v\u1ec1 ng\u00e0nh n\u1ed9i th\u1ea5t. C\u00f4ng vi\u1ec7c c\u1ee7a k\u1ebf to\u00e1n c\u00f4ng ty n\u1ed9i th\u1ea5t kh\u00e1 ph\u1ee9c t\u1ea1p, v\u1edbi nhi\u1ec1u [&#8230;]\n","protected":false},"author":1,"featured_media":235388,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-235384","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\/235384"}],"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=235384"}],"version-history":[{"count":8,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/235384\/revisions"}],"predecessor-version":[{"id":236089,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/235384\/revisions\/236089"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/media\/235388"}],"wp:attachment":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/media?parent=235384"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/categories?post=235384"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/tags?post=235384"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}