{"id":2247,"date":"2017-12-25T18:00:16","date_gmt":"2017-12-25T11:00:16","guid":{"rendered":"http:\/\/help.sme2019.misa.local\/?post_type=ht_kb&p=2247"},"modified":"2020-03-28T11:58:39","modified_gmt":"2020-03-28T04:58:39","slug":"hdqt_ct_ban_hang_va_ct_xuat_kho_hach_toan_khong_cung_ky","status":"publish","type":"ht_kb","link":"\/2020\/kb\/hdqt_ct_ban_hang_va_ct_xuat_kho_hach_toan_khong_cung_ky\/","title":{"rendered":"8.4. Ki\u1ec3m tra ch\u1ee9ng t\u1eeb b\u00e1n h\u00e0ng v\u00e0 ch\u1ee9ng t\u1eeb xu\u1ea5t kho h\u1ea1ch to\u00e1n kh\u00f4ng c\u00f9ng k\u1ef3 d\u1eabn \u0111\u1ebfn ghi nh\u1eadn doanh thu v\u00e0 gi\u00e1 v\u1ed1n vi ph\u1ea1m nguy\u00ean t\u1eafc ph\u00f9 h\u1ee3p c\u1ee7a Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n"},"content":{"rendered":"

H\u01b0\u1edbng d\u1eabn:<\/strong><\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p c\u00f3 ch\u1ee9ng t\u1eeb b\u00e1n h\u00e0ng v\u00e0 ch\u1ee9ng t\u1eeb xu\u1ea5t kho h\u1ea1ch to\u00e1n kh\u00f4ng c\u00f9ng k\u1ef3 (k\u1ef3<\/strong> l\u00e0 kho\u1ea3ng th\u1eddi gian K\u1ebf to\u00e1n thi\u1ebft l\u1eadp tr\u00ean giao di\u1ec7n ki\u1ec3m tra \u0111\u1ed1i chi\u1ebfu ch\u1ee9ng t\u1eeb, s\u1ed5 s\u00e1ch<\/a>): ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd hi\u1ec3n th\u1ecb b\u00e1o c\u00e1o th\u1ec3 hi\u1ec7n th\u00f4ng tin c\u00e1c ch\u1ee9ng t\u1eeb c\u00f3 sai s\u00f3t.<\/span><\/span><\/span><\/p>\n

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

Gi\u1ea3i ph\u00e1p:<\/strong><\/span><\/p>\n

1. Nh\u1ea5n v\u00e0o s\u1ed1 ch\u1ee9ng t\u1eeb \u0111\u1ec3 m\u1edf ch\u1ee9ng t\u1eeb b\u00e1n h\u00e0ng v\u00e0 ch\u1ee9ng t\u1eeb xu\u1ea5t kho l\u00ean ki\u1ec3m tra.<\/span><\/p>\n

2. \u0110\u1ed1i chi\u1ebfu v\u1edbi th\u1ef1c t\u1ebf \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i ng\u00e0y h\u1ea1ch to\u00e1n tr\u00ean ch\u1ee9ng t\u1eeb cho \u0111\u00fang th\u1ef1c t\u1ebf.<\/span><\/p>\n

L\u01b0u \u00fd<\/strong>: Vi\u1ec7c ghi nh\u1eadn doanh thu ph\u1ea3i \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u0111\u00fang th\u1eddi \u0111i\u1ec3m theo quy \u0111\u1ecbnh:<\/em><\/span><\/p>\n

1. Theo chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n s\u1ed1 14. Doanh thu b\u00e1n h\u00e0ng \u0111\u01b0\u1ee3c ghi nh\u1eadn khi \u0111\u1ed3ng th\u1eddi th\u1ecfa m\u00e3n t\u1ea5t c\u1ea3 n\u0103m (5) \u0111i\u1ec1u ki\u1ec7n sau:<\/span><\/p>\n

(a) Doanh nghi\u1ec7p \u0111\u00e3 chuy\u1ec3n giao ph\u1ea7n l\u1edbn r\u1ee7i ro v\u00e0 l\u1ee3i \u00edch g\u1eafn li\u1ec1n v\u1edbi quy\u1ec1n s\u1edf h\u1eefu s\u1ea3n ph\u1ea9m ho\u1eb7c h\u00e0ng h\u00f3a cho ng\u01b0\u1eddi mua;<\/span><\/p>\n

(b) Doanh nghi\u1ec7p kh\u00f4ng c\u00f2n n\u1eafm gi\u1eef quy\u1ec1n qu\u1ea3n l\u00fd h\u00e0ng h\u00f3a nh\u01b0 ng\u01b0\u1eddi s\u1edf h\u1eefu h\u00e0ng h\u00f3a ho\u1eb7c quy\u1ec1n ki\u1ec3m so\u00e1t h\u00e0ng h\u00f3a;<\/span><\/p>\n

(c) Doanh thu \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh t\u01b0\u01a1ng \u0111\u1ed1i ch\u1eafc ch\u1eafn;<\/span><\/p>\n

(d) Doanh nghi\u1ec7p \u0111\u00e3 thu \u0111\u01b0\u1ee3c ho\u1eb7c s\u1ebd thu \u0111\u01b0\u1ee3c l\u1ee3i \u00edch kinh t\u1ebf t\u1eeb giao d\u1ecbch b\u00e1n h\u00e0ng;<\/span><\/p>\n

(e) X\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c chi ph\u00ed li\u00ean quan \u0111\u1ebfn giao d\u1ecbch b\u00e1n h\u00e0ng.<\/span><\/p>\n

3. Theo \u0110i\u1ec3m 6 kho\u1ea3n 1 \u0110i\u1ec1u 79 Ch\u01b0\u01a1ng 2, th\u00f4ng t\u01b0 200\/2014\/TT-BTC c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh, tr\u01b0\u1eddng h\u1ee3p trong k\u1ef3 doanh nghi\u1ec7p \u0111\u00e3 vi\u1ebft h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng v\u00e0 \u0111\u00e3 thu ti\u1ec1n b\u00e1n h\u00e0ng nh\u01b0ng \u0111\u1ebfn cu\u1ed1i k\u1ef3 v\u1eabn ch\u01b0a giao h\u00e0ng cho ng\u01b0\u1eddi mua h\u00e0ng, th\u00ec gi\u00e1 tr\u1ecb s\u1ed1 h\u00e0ng n\u00e0y kh\u00f4ng \u0111\u01b0\u1ee3c coi l\u00e0 \u0111\u00e3 b\u00e1n trong k\u1ef3 v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 doanh thu b\u00e1n h\u00e0ng. Khi th\u1ef1c giao h\u00e0ng cho ng\u01b0\u1eddi mua s\u1ebd ghi nh\u1eadn v\u00e0o t\u00e0i kho\u1ea3n 511 “Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5” v\u1ec1 tr\u1ecb gi\u00e1 h\u00e0ng \u0111\u00e3 giao, \u0111\u00e3 thu tr\u01b0\u1edbc ti\u1ec1n b\u00e1n h\u00e0ng, ph\u00f9 h\u1ee3p v\u1edbi c\u00e1c \u0111i\u1ec1u ki\u1ec7n ghi nh\u1eadn doanh thu.<\/span><\/p>\n

\n","protected":false},"excerpt":{"rendered":"

H\u01b0\u1edbng d\u1eabn: Tr\u01b0\u1eddng h\u1ee3p c\u00f3 ch\u1ee9ng t\u1eeb b\u00e1n h\u00e0ng v\u00e0 ch\u1ee9ng t\u1eeb xu\u1ea5t kho h\u1ea1ch to\u00e1n kh\u00f4ng c\u00f9ng k\u1ef3 (k\u1ef3 l\u00e0 kho\u1ea3ng th\u1eddi gian K\u1ebf to\u00e1n thi\u1ebft l\u1eadp tr\u00ean giao di\u1ec7n ki\u1ec3m tra \u0111\u1ed1i chi\u1ebfu ch\u1ee9ng t\u1eeb, s\u1ed5 s\u00e1ch): ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd hi\u1ec3n th\u1ecb b\u00e1o c\u00e1o th\u1ec3 hi\u1ec7n th\u00f4ng tin…<\/p>\n","protected":false},"author":4,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"footnotes":"","_links_to":"","_links_to_target":""},"ht-kb-category":[2607],"ht-kb-tag":[],"class_list":["post-2247","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-html_50000000"],"_links":{"self":[{"href":"\/2020\/wp-json\/wp\/v2\/ht-kb\/2247","targetHints":{"allow":["GET"]}}],"collection":[{"href":"\/2020\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"\/2020\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"\/2020\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"\/2020\/wp-json\/wp\/v2\/comments?post=2247"}],"version-history":[{"count":3,"href":"\/2020\/wp-json\/wp\/v2\/ht-kb\/2247\/revisions"}],"predecessor-version":[{"id":6769,"href":"\/2020\/wp-json\/wp\/v2\/ht-kb\/2247\/revisions\/6769"}],"wp:attachment":[{"href":"\/2020\/wp-json\/wp\/v2\/media?parent=2247"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/2020\/wp-json\/wp\/v2\/ht-kb-category?post=2247"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/2020\/wp-json\/wp\/v2\/ht-kb-tag?post=2247"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}