<\/span><\/h3>\nD\u01b0\u1edbi \u0111\u00e2y l\u00e0 phi\u00ean b\u1ea3n m\u1edf r\u1ed9ng c\u1ee7a c\u00e1c ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n \u00e1p d\u1ee5ng cho m\u1ed9t s\u1ed1 giao d\u1ecbch kinh t\u1ebf ch\u1ee7 y\u1ebfu m\u00e0 doanh nghi\u1ec7p th\u01b0\u1eddng xuy\u00ean g\u1eb7p ph\u1ea3i, theo \u0110i\u1ec1u 94 Th\u00f4ng t\u01b0 200\/2014\/TT-BTC. C\u00e1c ph\u01b0\u01a1ng ph\u00e1p n\u00e0y \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng nh\u1eb1m \u0111\u1ea3m b\u1ea3o vi\u1ec7c ghi nh\u1eadn v\u00e0 x\u1eed l\u00fd ch\u00ednh x\u00e1c c\u00e1c giao d\u1ecbch t\u00e0i ch\u00ednh, \u0111\u1ed3ng th\u1eddi tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh ph\u00e1p l\u00fd hi\u1ec7n h\u00e0nh, qua \u0111\u00f3 gi\u00fap duy tr\u00ec s\u1ef1 minh b\u1ea1ch v\u00e0 ch\u00ednh x\u00e1c trong h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p.<\/p>\n
a) H\u1ea1ch to\u00e1n nghi\u1ec7p v\u1ee5 nh\u01b0\u1ee3ng b\u00e1n v\u00e0 thanh l\u00fd TSC\u0110:<\/strong><\/p>\n1. Ghi nh\u1eadn thu nh\u1eadp t\u1eeb nh\u01b0\u1ee3ng b\u00e1n, thanh l\u00fd TSC\u0110:<\/strong><\/p>\n\n- Khi doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n vi\u1ec7c nh\u01b0\u1ee3ng b\u00e1n ho\u1eb7c thanh l\u00fd t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh (TSC\u0110), c\u1ea7n ph\u1ea3i ghi nh\u1eadn thu nh\u1eadp t\u1eeb vi\u1ec7c n\u00e0y. Thu nh\u1eadp n\u00e0y \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh d\u1ef1a tr\u00ean gi\u00e1 tr\u1ecb b\u00e1n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, \u0111\u1ed3ng th\u1eddi c\u0169ng c\u1ea7n ghi nh\u1eadn c\u00e1c kho\u1ea3n thu\u1ebf GTGT ph\u1ea3i n\u1ed9p (n\u1ebfu c\u00f3). C\u1ee5 th\u1ec3, vi\u1ec7c ghi nh\u1eadn thu nh\u1eadp th\u1ef1c hi\u1ec7n nh\u01b0 sau:\n
\n- N\u1ee3 c\u00e1c t\u00e0i kho\u1ea3n ti\u1ec1n m\u1eb7t (t\u00e0i kho\u1ea3n 111), ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng (t\u00e0i kho\u1ea3n 112), ph\u1ea3i thu (t\u00e0i kho\u1ea3n 131) ho\u1eb7c c\u00e1c t\u00e0i kho\u1ea3n t\u01b0\u01a1ng \u1ee9ng kh\u00e1c t\u00f9y theo h\u00ecnh th\u1ee9c thanh to\u00e1n.<\/li>\n
- C\u00f3 t\u00e0i kho\u1ea3n 711 \u2013 Thu nh\u1eadp kh\u00e1c, ph\u1ea3n \u00e1nh s\u1ed1 ti\u1ec1n thu \u0111\u01b0\u1ee3c t\u1eeb vi\u1ec7c b\u00e1n t\u00e0i s\u1ea3n.<\/li>\n
- C\u00f3 t\u00e0i kho\u1ea3n 3331 \u2013 Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p (t\u00e0i kho\u1ea3n 33311) n\u1ebfu giao d\u1ecbch c\u00f3 thu\u1ebf GTGT.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n
2. Ghi gi\u1ea3m gi\u00e1 tr\u1ecb TSC\u0110 \u0111\u00e3 nh\u01b0\u1ee3ng b\u00e1n, thanh l\u00fd:<\/strong><\/p>\n\n- Khi nh\u01b0\u1ee3ng b\u00e1n ho\u1eb7c thanh l\u00fd TSC\u0110, doanh nghi\u1ec7p c\u1ea7n ghi gi\u1ea3m gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u00e3 nh\u01b0\u1ee3ng b\u00e1n. \u0110i\u1ec1u n\u00e0y bao g\u1ed3m ph\u1ea7n gi\u00e1 tr\u1ecb hao m\u00f2n v\u00e0 ph\u1ea7n gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n. C\u00e1ch h\u1ea1ch to\u00e1n nh\u01b0 sau:\n
\n- N\u1ee3 t\u00e0i kho\u1ea3n 214 \u2013 Hao m\u00f2n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh (ph\u1ea3n \u00e1nh ph\u1ea7n gi\u00e1 tr\u1ecb hao m\u00f2n c\u1ee7a t\u00e0i s\u1ea3n).<\/li>\n
- N\u1ee3 t\u00e0i kho\u1ea3n 811 \u2013 Chi ph\u00ed kh\u00e1c (ph\u1ea3n \u00e1nh ph\u1ea7n gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n, n\u1ebfu c\u00f3).<\/li>\n
- C\u00f3 t\u00e0i kho\u1ea3n 211 \u2013 TSC\u0110 h\u1eefu h\u00ecnh (nguy\u00ean gi\u00e1) ho\u1eb7c t\u00e0i kho\u1ea3n 213 \u2013 TSC\u0110 v\u00f4 h\u00ecnh (nguy\u00ean gi\u00e1) t\u00f9y v\u00e0o lo\u1ea1i t\u00e0i s\u1ea3n.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n
3. Ghi nh\u1eadn chi ph\u00ed ph\u00e1t sinh li\u00ean quan \u0111\u1ebfn nh\u01b0\u1ee3ng b\u00e1n, thanh l\u00fd t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh:<\/strong><\/p>\n\n- C\u00e1c chi ph\u00ed ph\u00e1t sinh t\u1eeb ho\u1ea1t \u0111\u1ed9ng nh\u01b0\u1ee3ng b\u00e1n ho\u1eb7c thanh l\u00fd t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh nh\u01b0 ph\u00ed m\u00f4i gi\u1edbi, chi ph\u00ed v\u1eadn chuy\u1ec3n, ho\u1eb7c c\u00e1c kho\u1ea3n chi ph\u00ed li\u00ean quan kh\u00e1c c\u0169ng ph\u1ea3i \u0111\u01b0\u1ee3c ghi nh\u1eadn. C\u1ee5 th\u1ec3, doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n ghi nh\u1eadn nh\u01b0 sau:\n
\n- N\u1ee3 t\u00e0i kho\u1ea3n 811 \u2013 Chi ph\u00ed kh\u00e1c (ghi nh\u1eadn c\u00e1c chi ph\u00ed li\u00ean quan).<\/li>\n
- N\u1ee3 t\u00e0i kho\u1ea3n 133 \u2013 Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (n\u1ebfu c\u00f3) \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o c\u00e1c kho\u1ea3n thu\u1ebf \u0111\u00e3 tr\u1ea3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb \u0111\u00fang quy \u0111\u1ecbnh.<\/li>\n
- C\u00f3 c\u00e1c t\u00e0i kho\u1ea3n ti\u1ec1n m\u1eb7t (t\u00e0i kho\u1ea3n 111), ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng (t\u00e0i kho\u1ea3n 112), ph\u1ea3i thu (t\u00e0i kho\u1ea3n 141), t\u00f9y theo ph\u01b0\u01a1ng th\u1ee9c thanh to\u00e1n th\u1ef1c t\u1ebf.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n
4. Ghi nh\u1eadn thu t\u1eeb b\u00e1n h\u1ed3 s\u01a1 th\u1ea7u li\u00ean quan \u0111\u1ebfn thanh l\u00fd t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh:<\/strong><\/p>\n\n- Trong tr\u01b0\u1eddng h\u1ee3p c\u00f3 thu t\u1eeb vi\u1ec7c b\u00e1n h\u1ed3 s\u01a1 th\u1ea7u li\u00ean quan \u0111\u1ebfn thanh l\u00fd t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, doanh nghi\u1ec7p c\u1ea7n th\u1ef1c hi\u1ec7n c\u00e1c ghi nh\u1eadn t\u01b0\u01a1ng t\u1ef1 nh\u01b0 sau:\n
\n- N\u1ee3 c\u00e1c t\u00e0i kho\u1ea3n ti\u1ec1n m\u1eb7t (t\u00e0i kho\u1ea3n 111), ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng (t\u00e0i kho\u1ea3n 112), ph\u1ea3i thu (t\u00e0i kho\u1ea3n 138), t\u00f9y theo t\u00ecnh hu\u1ed1ng th\u1ef1c t\u1ebf.<\/li>\n
- C\u00f3 t\u00e0i kho\u1ea3n 811 \u2013 Chi ph\u00ed kh\u00e1c (\u0111\u1ec3 ph\u1ea3n \u00e1nh thu nh\u1eadp t\u1eeb b\u00e1n h\u1ed3 s\u01a1 th\u1ea7u).<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n
b) Khi ph\u00e1 d\u1ee1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh:<\/strong><\/p>\n\n- Trong tr\u01b0\u1eddng h\u1ee3p t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u1ea7n \u0111\u01b0\u1ee3c ph\u00e1 d\u1ee1, vi\u1ec7c h\u1ea1ch to\u00e1n s\u1ebd bao g\u1ed3m c\u00e1c b\u01b0\u1edbc ghi nh\u1eadn hao m\u00f2n t\u00e0i s\u1ea3n, gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n v\u00e0 c\u00e1c chi ph\u00ed ph\u00e1t sinh. C\u1ee5 th\u1ec3, khi ph\u00e1 d\u1ee1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, k\u1ebf to\u00e1n th\u1ef1c hi\u1ec7n c\u00e1c b\u00fat to\u00e1n sau:\n
\n- N\u1ee3 t\u00e0i kho\u1ea3n 214 \u2013 Hao m\u00f2n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh (ph\u1ea7n gi\u00e1 tr\u1ecb hao m\u00f2n c\u1ee7a t\u00e0i s\u1ea3n b\u1ecb ph\u00e1 d\u1ee1).<\/li>\n
- N\u1ee3 t\u00e0i kho\u1ea3n 811 \u2013 Chi ph\u00ed kh\u00e1c (ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n, n\u1ebfu c\u00f3).<\/li>\n
- C\u00f3 t\u00e0i kho\u1ea3n 211 \u2013 TSC\u0110 h\u1eefu h\u00ecnh (nguy\u00ean gi\u00e1) ho\u1eb7c t\u00e0i kho\u1ea3n 213 \u2013 TSC\u0110 v\u00f4 h\u00ecnh (nguy\u00ean gi\u00e1), t\u00f9y thu\u1ed9c v\u00e0o lo\u1ea1i t\u00e0i s\u1ea3n.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n
c) H\u1ea1ch to\u00e1n chi ph\u00ed khi \u0111\u00e1nh gi\u00e1 l\u1ea1i v\u1eadt t\u01b0, h\u00e0ng h\u00f3a, t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty con, c\u00f4ng ty li\u00ean doanh, li\u00ean k\u1ebft:<\/strong><\/p>\n\n- \u0110\u1ed1i v\u1edbi c\u00e1c t\u00e0i s\u1ea3n v\u1eadt t\u01b0, h\u00e0ng h\u00f3a, t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u01b0\u1ee3c \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty con, c\u00f4ng ty li\u00ean doanh, ho\u1eb7c c\u00f4ng ty li\u00ean k\u1ebft, k\u1ebf to\u00e1n c\u1ea7n th\u1ef1c hi\u1ec7n \u0111\u00e1nh gi\u00e1 l\u1ea1i gi\u00e1 tr\u1ecb c\u1ee7a c\u00e1c t\u00e0i s\u1ea3n n\u00e0y. Quy tr\u00ecnh h\u1ea1ch to\u00e1n s\u1ebd theo c\u00e1c t\u00e0i kho\u1ea3n li\u00ean quan nh\u01b0 t\u00e0i kho\u1ea3n 221 (T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u1ea7u t\u01b0 d\u00e0i h\u1ea1n), t\u00e0i kho\u1ea3n 222 (V\u1ed1n \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh), v\u00e0 t\u00e0i kho\u1ea3n 228 (T\u00e0i s\u1ea3n d\u00e0i h\u1ea1n kh\u00e1c).<\/li>\n<\/ul>\n
d) Khi chuy\u1ec3n \u0111\u1ed5i h\u00ecnh th\u1ee9c s\u1edf h\u1eefu doanh nghi\u1ec7p (tr\u1eeb chuy\u1ec3n \u0111\u1ed5i t\u1eeb doanh nghi\u1ec7p 100% v\u1ed1n nh\u00e0 n\u01b0\u1edbc th\u00e0nh c\u00f4ng ty c\u1ed5 ph\u1ea7n) v\u00e0 x\u00e1c \u0111\u1ecbnh l\u1ea1i gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n, c\u00e1c t\u00e0i s\u1ea3n b\u1ecb gi\u1ea3m gi\u00e1 tr\u1ecb s\u1ebd \u0111\u01b0\u1ee3c ghi:<\/strong><\/p>\n\n- Khi doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n chuy\u1ec3n \u0111\u1ed5i h\u00ecnh th\u1ee9c s\u1edf h\u1eefu, c\u00e1c t\u00e0i s\u1ea3n c\u1ea7n \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 l\u1ea1i gi\u00e1 tr\u1ecb. C\u00e1c t\u00e0i s\u1ea3n b\u1ecb gi\u1ea3m gi\u00e1 tr\u1ecb trong qu\u00e1 tr\u00ecnh chuy\u1ec3n \u0111\u1ed5i s\u1ebd \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o chi ph\u00ed kh\u00e1c. C\u00e1ch h\u1ea1ch to\u00e1n th\u1ef1c hi\u1ec7n nh\u01b0 sau:\n
\n- N\u1ee3 t\u00e0i kho\u1ea3n 811 \u2013 Chi ph\u00ed kh\u00e1c (\u0111\u1ec3 ghi nh\u1eadn chi ph\u00ed t\u1eeb vi\u1ec7c gi\u1ea3m gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n).<\/li>\n
- C\u00f3 c\u00e1c t\u00e0i kho\u1ea3n li\u00ean quan (t\u00e0i kho\u1ea3n 211, t\u00e0i kho\u1ea3n 213, t\u00e0i kho\u1ea3n 222, v.v.) t\u00f9y v\u00e0o lo\u1ea1i t\u00e0i s\u1ea3n v\u00e0 t\u00ecnh hu\u1ed1ng th\u1ef1c t\u1ebf.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n
\u0111) H\u1ea1ch to\u00e1n c\u00e1c kho\u1ea3n ti\u1ec1n ph\u1ea1t do vi ph\u1ea1m h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf ho\u1eb7c ph\u1ea1t h\u00e0nh ch\u00ednh:<\/strong><\/p>\n\n- Khi doanh nghi\u1ec7p b\u1ecb ph\u1ea1t do vi ph\u1ea1m h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf ho\u1eb7c b\u1ecb ph\u1ea1t h\u00e0nh ch\u00ednh, kho\u1ea3n ti\u1ec1n ph\u1ea1t n\u00e0y ph\u1ea3i \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o chi ph\u00ed kh\u00e1c. C\u00e1ch h\u1ea1ch to\u00e1n nh\u01b0 sau:\n
\n- N\u1ee3 t\u00e0i kho\u1ea3n 811 \u2013 Chi ph\u00ed kh\u00e1c (\u0111\u1ec3 ghi nh\u1eadn chi ph\u00ed ph\u1ea1t).<\/li>\n
- C\u00f3 c\u00e1c t\u00e0i kho\u1ea3n ti\u1ec1n m\u1eb7t (t\u00e0i kho\u1ea3n 111), ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng (t\u00e0i kho\u1ea3n 112) n\u1ebfu ti\u1ec1n ph\u1ea1t \u0111\u00e3 \u0111\u01b0\u1ee3c thanh to\u00e1n b\u1eb1ng ti\u1ec1n m\u1eb7t ho\u1eb7c chuy\u1ec3n kho\u1ea3n.<\/li>\n
- C\u00f3 t\u00e0i kho\u1ea3n 333 \u2013 Thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p Nh\u00e0 n\u01b0\u1edbc (t\u00e0i kho\u1ea3n 3339) n\u1ebfu ti\u1ec1n ph\u1ea1t c\u00f3 li\u00ean quan \u0111\u1ebfn thu\u1ebf.<\/li>\n
- C\u00f3 t\u00e0i kho\u1ea3n 338 \u2013 Ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c n\u1ebfu c\u00f3 kho\u1ea3n ti\u1ec1n ph\u1ea1t ch\u01b0a thanh to\u00e1n.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n
e) V\u00e0o cu\u1ed1i k\u1ef3, to\u00e0n b\u1ed9 chi ph\u00ed kh\u00e1c ph\u00e1t sinh trong k\u1ef3 s\u1ebd \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n v\u00e0o t\u00e0i kho\u1ea3n 911 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh:<\/strong><\/p>\n\n- V\u00e0o cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n, to\u00e0n b\u1ed9 c\u00e1c kho\u1ea3n chi ph\u00ed kh\u00e1c ph\u00e1t sinh trong k\u1ef3 s\u1ebd \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n v\u00e0o t\u00e0i kho\u1ea3n 911 \u2013 X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh l\u1ee3i nhu\u1eadn ho\u1eb7c l\u1ed7. C\u1ee5 th\u1ec3, k\u1ebf to\u00e1n th\u1ef1c hi\u1ec7n nh\u01b0 sau:\n
\n- N\u1ee3 t\u00e0i kho\u1ea3n 911 \u2013 X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh (\u0111\u1ec3 k\u1ebft chuy\u1ec3n c\u00e1c chi ph\u00ed).<\/li>\n
- C\u00f3 t\u00e0i kho\u1ea3n 811 \u2013 Chi ph\u00ed kh\u00e1c (\u0111\u1ec3 \u0111\u00f3ng t\u00e0i kho\u1ea3n chi ph\u00ed kh\u00e1c v\u00e0o cu\u1ed1i k\u1ef3).<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n
![\"3.](\"https:\/\/gtax.vn\/wp-content\/uploads\/2025\/01\/branches-of-accounting-1-scaled-1-1024x683.webp\" "\\"\\"")
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<\/span>B\u00e0i t\u1eadp h\u1ea1c to\u00e1n v\u1ec1 t\u00e0i kho\u1ea3n 811 \u2013 Chi ph\u00ed kh\u00e1c<\/span><\/span><\/h3>\nD\u01b0\u1edbi \u0111\u00e2y l\u00e0 m\u1ed9t s\u1ed1 b\u00e0i t\u1eadp th\u1ef1c h\u00e0nh chi ti\u1ebft gi\u00fap b\u1ea1n n\u1eafm v\u1eefng c\u00e1ch h\u1ea1ch to\u00e1n v\u00e0 \u1ee9ng d\u1ee5ng t\u00e0i kho\u1ea3n 811 \u2013 Chi ph\u00ed kh\u00e1c trong c\u00e1c t\u00ecnh hu\u1ed1ng th\u1ef1c t\u1ebf. Nh\u1eefng b\u00e0i t\u1eadp n\u00e0y kh\u00f4ng ch\u1ec9 gi\u00fap b\u1ea1n hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 c\u00e1ch th\u1ee9c ho\u1ea1t \u0111\u1ed9ng c\u1ee7a t\u00e0i kho\u1ea3n 811 m\u00e0 c\u00f2n h\u1ed7 tr\u1ee3 b\u1ea1n c\u1ea3i thi\u1ec7n kh\u1ea3 n\u0103ng \u00e1p d\u1ee5ng c\u00e1c ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n v\u00e0o th\u1ef1c t\u1ebf m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c v\u00e0 hi\u1ec7u qu\u1ea3.<\/p>\n
V\u00ed d\u1ee5 1: Thanh l\u00fd TSC\u0110<\/strong><\/p>\nNg\u00e0y 01\/06\/2022, Doanh nghi\u1ec7p B thanh l\u00fd m\u1ed9t t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh (TSC\u0110) c\u00f3 nguy\u00ean gi\u00e1 200 tri\u1ec7u \u0111\u1ed3ng, hao m\u00f2n l\u0169y k\u1ebf l\u00e0 120 tri\u1ec7u \u0111\u1ed3ng. Doanh nghi\u1ec7p B b\u00e1n TSC\u0110 n\u00e0y cho c\u00f4ng ty C v\u1edbi gi\u00e1 90 tri\u1ec7u \u0111\u1ed3ng (bao g\u1ed3m thu\u1ebf GTGT 10%), v\u00e0 s\u1ed1 ti\u1ec1n n\u00e0y \u0111\u00e3 \u0111\u01b0\u1ee3c thanh to\u00e1n b\u1eb1ng ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng. Chi ph\u00ed nh\u01b0\u1ee3ng b\u00e1n TSC\u0110 l\u00e0 4 tri\u1ec7u \u0111\u1ed3ng ch\u01b0a c\u00f3 thu\u1ebf GTGT. Thu\u1ebf GTGT 10% c\u1ee7a chi ph\u00ed nh\u01b0\u1ee3ng b\u00e1n \u0111\u00e3 \u0111\u01b0\u1ee3c tr\u1ea3 b\u1eb1ng ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng.<\/p>\n
K\u1ebf to\u00e1n h\u1ea1ch to\u00e1n nh\u01b0 sau:<\/strong><\/p>\n1. Ghi nh\u1eadn thu nh\u1eadp kh\u00e1c khi b\u00e1n TSC\u0110:<\/strong><\/p>\n\n- N\u1ee3 t\u00e0i kho\u1ea3n 112: 90 tri\u1ec7u \u0111\u1ed3ng (s\u1ed1 ti\u1ec1n nh\u1eadn \u0111\u01b0\u1ee3c qua ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng).<\/li>\n
- C\u00f3 t\u00e0i kho\u1ea3n 711: 81,82 tri\u1ec7u \u0111\u1ed3ng (thu nh\u1eadp t\u1eeb nh\u01b0\u1ee3ng b\u00e1n TSC\u0110, \u0111\u00e3 lo\u1ea1i tr\u1eeb thu\u1ebf GTGT).<\/li>\n
- C\u00f3 t\u00e0i kho\u1ea3n 3331: 8,18 tri\u1ec7u \u0111\u1ed3ng (Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p, t\u00ednh tr\u00ean thu nh\u1eadp t\u1eeb nh\u01b0\u1ee3ng b\u00e1n TSC\u0110).<\/li>\n<\/ul>\n
2. Ghi gi\u1ea3m TSC\u0110 \u0111\u00e3 b\u00e1n:<\/strong><\/p>\n\n- N\u1ee3 t\u00e0i kho\u1ea3n 214: 120 tri\u1ec7u \u0111\u1ed3ng (gi\u1ea3m gi\u00e1 tr\u1ecb hao m\u00f2n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh).<\/li>\n
- N\u1ee3 t\u00e0i kho\u1ea3n 811: 0 \u0111\u1ed3ng (do t\u00e0i s\u1ea3n \u0111\u00e3 \u0111\u01b0\u1ee3c tr\u00edch h\u1ebft hao m\u00f2n).<\/li>\n
- C\u00f3 t\u00e0i kho\u1ea3n 211: 200 tri\u1ec7u \u0111\u1ed3ng (gi\u1ea3m nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh).<\/li>\n<\/ul>\n
3. Ghi nh\u1eadn chi ph\u00ed nh\u01b0\u1ee3ng b\u00e1n TSC\u0110:<\/strong><\/p>\n\n- N\u1ee3 t\u00e0i kho\u1ea3n 811: 4 tri\u1ec7u \u0111\u1ed3ng (chi ph\u00ed ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh nh\u01b0\u1ee3ng b\u00e1n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh).<\/li>\n
- N\u1ee3 t\u00e0i kho\u1ea3n 133: 0,4 tri\u1ec7u \u0111\u1ed3ng (Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb \u0111\u1ed1i v\u1edbi chi ph\u00ed nh\u01b0\u1ee3ng b\u00e1n TSC\u0110).<\/li>\n
- C\u00f3 t\u00e0i kho\u1ea3n 112: 4,4 tri\u1ec7u \u0111\u1ed3ng (chi ph\u00ed nh\u01b0\u1ee3ng b\u00e1n v\u00e0 thu\u1ebf GTGT ph\u1ea3i tr\u1ea3 \u0111\u00e3 thanh to\u00e1n qua ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng).<\/li>\n<\/ul>\n
4. Cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n k\u1ebft chuy\u1ec3n thu nh\u1eadp kh\u00e1c \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh:<\/strong><\/p>\n\n- N\u1ee3 t\u00e0i kho\u1ea3n 711: 81,82 tri\u1ec7u \u0111\u1ed3ng (\u0111\u1ec3 k\u1ebft chuy\u1ec3n thu nh\u1eadp kh\u00e1c v\u00e0o k\u1ebft qu\u1ea3 kinh doanh).<\/li>\n
- C\u00f3 t\u00e0i kho\u1ea3n 911: 81,82 tri\u1ec7u \u0111\u1ed3ng (ph\u1ea3n \u00e1nh thu nh\u1eadp t\u1eeb nh\u01b0\u1ee3ng b\u00e1n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh trong k\u1ebft qu\u1ea3 kinh doanh).<\/li>\n<\/ul>\n
5. K\u1ebft chuy\u1ec3n chi ph\u00ed kh\u00e1c v\u00e0o k\u1ebft qu\u1ea3 kinh doanh:<\/strong><\/p>\n\n- N\u1ee3 t\u00e0i kho\u1ea3n 911: 4 tri\u1ec7u \u0111\u1ed3ng (\u0111\u1ec3 k\u1ebft chuy\u1ec3n chi ph\u00ed nh\u01b0\u1ee3ng b\u00e1n t\u00e0i s\u1ea3n v\u00e0o k\u1ebft qu\u1ea3 kinh doanh).<\/li>\n
- C\u00f3 t\u00e0i kho\u1ea3n 811: 4 tri\u1ec7u \u0111\u1ed3ng (gi\u1ea3m chi ph\u00ed li\u00ean quan \u0111\u1ebfn nh\u01b0\u1ee3ng b\u00e1n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh).<\/li>\n<\/ul>\n
Trong t\u00ecnh hu\u1ed1ng n\u00e0y, t\u00e0i kho\u1ea3n 811 \u2013 Chi ph\u00ed kh\u00e1c \u0111\u00f3ng vai tr\u00f2 quan tr\u1ecdng trong vi\u1ec7c ghi nh\u1eadn c\u00e1c chi ph\u00ed ph\u00e1t sinh kh\u00f4ng thu\u1ed9c c\u00e1c ho\u1ea1t \u0111\u1ed9ng ch\u00ednh c\u1ee7a doanh nghi\u1ec7p, nh\u01b0 chi ph\u00ed nh\u01b0\u1ee3ng b\u00e1n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, gi\u00fap doanh nghi\u1ec7p duy tr\u00ec s\u1ef1 minh b\u1ea1ch v\u00e0 ch\u00ednh x\u00e1c trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n
V\u00ed d\u1ee5 2: Nh\u1eadn ti\u1ec1n b\u1ed3i th\u01b0\u1eddng t\u1eeb b\u1ea3o hi\u1ec3m<\/strong><\/p>\nNg\u00e0y 20\/08\/2022, Doanh nghi\u1ec7p C nh\u1eadn \u0111\u01b0\u1ee3c ti\u1ec1n b\u1ed3i th\u01b0\u1eddng t\u1eeb b\u1ea3o hi\u1ec3m do s\u1ef1 c\u1ed1 ch\u00e1y kho, v\u1edbi s\u1ed1 ti\u1ec1n b\u1ed3i th\u01b0\u1eddng l\u00e0 500 tri\u1ec7u \u0111\u1ed3ng.<\/p>\n
K\u1ebf to\u00e1n h\u1ea1ch to\u00e1n nh\u01b0 sau:<\/strong><\/p>\n\n- N\u1ee3 t\u00e0i kho\u1ea3n 112: 500 tri\u1ec7u \u0111\u1ed3ng (s\u1ed1 ti\u1ec1n nh\u1eadn \u0111\u01b0\u1ee3c qua t\u00e0i kho\u1ea3n ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng).<\/li>\n
- C\u00f3 t\u00e0i kho\u1ea3n 711: 500 tri\u1ec7u \u0111\u1ed3ng (b\u1ed3i th\u01b0\u1eddng t\u1eeb b\u1ea3o hi\u1ec3m \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o thu nh\u1eadp kh\u00e1c theo quy \u0111\u1ecbnh).<\/li>\n<\/ul>\n
Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, kho\u1ea3n b\u1ed3i th\u01b0\u1eddng t\u1eeb b\u1ea3o hi\u1ec3m \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o thu nh\u1eadp kh\u00e1c theo nguy\u00ean t\u1eafc k\u1ebf to\u00e1n, ph\u1ea3n \u00e1nh s\u1ed1 ti\u1ec1n m\u00e0 doanh nghi\u1ec7p nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb b\u1ea3o hi\u1ec3m. Ngo\u00e0i ra, n\u1ebfu doanh nghi\u1ec7p c\u00f3 chi ph\u00ed thi\u1ec7t h\u1ea1i li\u00ean quan \u0111\u1ebfn s\u1ef1 c\u1ed1 ch\u00e1y kho, chi ph\u00ed n\u00e0y c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0o thu nh\u1eadp t\u1eeb b\u1ea3o hi\u1ec3m \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 t\u00e0i ch\u00ednh cu\u1ed1i c\u00f9ng. Tuy nhi\u00ean, trong t\u00ecnh hu\u1ed1ng n\u00e0y, ch\u1ec9 c\u1ea7n ghi nh\u1eadn v\u00e0o thu nh\u1eadp kh\u00e1c m\u00e0 kh\u00f4ng c\u1ea7n tr\u1eeb v\u00e0o chi ph\u00ed.<\/p>\n
L\u01b0u \u00fd:<\/strong> Trong tr\u01b0\u1eddng h\u1ee3p c\u00f3 chi ph\u00ed li\u00ean quan \u0111\u1ebfn s\u1ef1 c\u1ed1 (v\u00ed d\u1ee5 nh\u01b0 chi ph\u00ed s\u1eeda ch\u1eefa, b\u1ed3i th\u01b0\u1eddng cho kh\u00e1ch h\u00e0ng, chi ph\u00ed d\u1ecdn d\u1eb9p), nh\u1eefng kho\u1ea3n chi ph\u00ed n\u00e0y c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o t\u00e0i kho\u1ea3n 811 \u2013 Chi ph\u00ed kh\u00e1c, v\u00e0 \u0111\u01b0\u1ee3c tr\u1eeb kh\u1ecfi thu nh\u1eadp t\u1eeb b\u1ea3o hi\u1ec3m, nh\u1eb1m ph\u1ea3n \u00e1nh m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p.<\/p>\nT\u1ea7m quan tr\u1ecdng c\u1ee7a t\u00e0i kho\u1ea3n 811 \u2013 Chi ph\u00ed kh\u00e1c trong k\u1ebf to\u00e1n:<\/strong><\/p>\nT\u00e0i kho\u1ea3n 811 \u2013 Chi ph\u00ed kh\u00e1c \u0111\u00f3ng vai tr\u00f2 r\u1ea5t quan tr\u1ecdng trong vi\u1ec7c qu\u1ea3n l\u00fd v\u00e0 ghi nh\u1eadn c\u00e1c chi ph\u00ed ph\u00e1t sinh ngo\u00e0i c\u00e1c ho\u1ea1t \u0111\u1ed9ng ch\u00ednh c\u1ee7a doanh nghi\u1ec7p, v\u00ed d\u1ee5 nh\u01b0 chi ph\u00ed nh\u01b0\u1ee3ng b\u00e1n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, chi ph\u00ed b\u1ed3i th\u01b0\u1eddng b\u1ea3o hi\u1ec3m, hay c\u00e1c kho\u1ea3n chi ph\u00ed b\u1ea5t ng\u1edd kh\u00e1c. Vi\u1ec7c s\u1eed d\u1ee5ng t\u00e0i kho\u1ea3n n\u00e0y m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c gi\u00fap doanh nghi\u1ec7p \u0111\u1ea3m b\u1ea3o r\u1eb1ng c\u00e1c chi ph\u00ed ph\u00e1t sinh \u0111\u01b0\u1ee3c ghi nh\u1eadn \u0111\u00fang m\u1ee5c \u0111\u00edch v\u00e0 kh\u00f4ng l\u00e0m sai l\u1ec7ch k\u1ebft qu\u1ea3 kinh doanh.<\/p>\n
Ngo\u00e0i ra, vi\u1ec7c hi\u1ec3u r\u00f5 v\u00e0 \u00e1p d\u1ee5ng ch\u00ednh x\u00e1c c\u00e1c quy \u0111\u1ecbnh li\u00ean quan \u0111\u1ebfn t\u00e0i kho\u1ea3n 811 c\u00f2n gi\u00fap doanh nghi\u1ec7p tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh ph\u00e1p l\u00fd, t\u1eeb \u0111\u00f3 duy tr\u00ec s\u1ef1 minh b\u1ea1ch trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. \u0110i\u1ec1u n\u00e0y \u0111\u1eb7c bi\u1ec7t quan tr\u1ecdng \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p c\u00f3 nhu c\u1ea7u c\u00f4ng khai th\u00f4ng tin t\u00e0i ch\u00ednh \u0111\u1ed1i v\u1edbi c\u1ed5 \u0111\u00f4ng, c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf, hay c\u00e1c b\u00ean li\u00ean quan kh\u00e1c.<\/p>\n
![\"4.](\"https:\/\/gtax.vn\/wp-content\/uploads\/2025\/01\/hinh-anh-hach-toan-ke-toan-von-bang-tien-3.jpg\" "\\"\\"")
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N\u1ebfu b\u1ea1n c\u00f3 b\u1ea5t k\u1ef3 c\u00e2u h\u1ecfi n\u00e0o v\u1ec1 vi\u1ec7c s\u1eed d\u1ee5ng t\u00e0i kho\u1ea3n 811 trong k\u1ebf to\u00e1n, \u0111\u1eebng ng\u1ea7n ng\u1ea1i li\u00ean h\u1ec7 v\u1edbi \u0111\u1ed9i ng\u0169 t\u01b0 v\u1ea5n c\u1ee7a Gtax qua hotline 0932.362.514. Ch\u00fang t\u00f4i lu\u00f4n s\u1eb5n s\u00e0ng h\u1ed7 tr\u1ee3 v\u00e0 cung c\u1ea5p c\u00e1c gi\u1ea3i ph\u00e1p k\u1ebf to\u00e1n ph\u00f9 h\u1ee3p v\u1edbi nhu c\u1ea7u c\u1ee7a doanh nghi\u1ec7p b\u1ea1n!<\/p>","protected":false},"excerpt":{"rendered":"
T\u00e0i kho\u1ea3n 811 \u2013 Chi ph\u00ed kh\u00e1c l\u00e0 m\u1ed9t trong nh\u1eefng t\u00e0i kho\u1ea3n quan tr\u1ecdng trong h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p. V\u1eady l\u00e0m sao \u0111\u1ec3 h\u1ea1ch to\u00e1n ch\u00ednh x\u00e1c v\u00e0 h\u1ee3p l\u00fd c\u00e1c kho\u1ea3n chi ph\u00ed n\u00e0y? B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y c\u1ee7a Gtax s\u1ebd cung c\u1ea5p \u0111\u1ea7y \u0111\u1ee7 c\u00e1c th\u00f4ng tin li\u00ean quan […]\n","protected":false},"author":1,"featured_media":235879,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-235877","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\/235877"}],"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=235877"}],"version-history":[{"count":4,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/235877\/revisions"}],"predecessor-version":[{"id":236162,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/235877\/revisions\/236162"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/media\/235879"}],"wp:attachment":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/media?parent=235877"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/categories?post=235877"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/tags?post=235877"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}