Định nghĩa kế toán thuế

22 Jun 2012 03:30
Tags dinh-nghi-ke-toan-thue ke-toan ke-toan-thue

Back to list of posts

Rat nhieu doanh nghiep can 1 ke toan phai biet khai bao thue, vi day la phan nha nuoc truc tiep quan ly, kiem tra va co thoi gian quy dinh hoan thanh. Co the noi day la tieu chuan va la dieu kien dau tien de doanh nghiep don nhan ban, Con ban, ban da sang sang chua de bat dau chua?

Hien nay chung ta deu thuc hien viec khai bao thue tren he thong ke khai ho tro doanh nghiep.

Nhung no chi giai quyet duoc 01 khia canh cua ke toan thue la nop cho co quan thue, Khia canh con lai la thuc hien but toan ghi so va theo doi tren he thong so sach cua cong ty. ( day moi la phan viec quan trong de ban theo doi tinh hinh thuc te tai cong ty ). Ban se thuc hien nhu the nao?

Ke toan thue GTGT dau vao
Khi tiep nhan hang hoa va dich vu, co hoa don chung tu ghi nhan nghiep vu phat sinh la hop le, thue GTGT duoc tinh theo quy trinh sau:

Trong cong viec hien nay, khi nhap chung tu tiep nhan hang hoa va dich vu vao co so du lieu, ban phai xac dinh ro % thue xuat la bao nhieu? Dat cong thuc va so thue GTGT duoc tinh tu dong. Khi do Ban lap but toan ghi No tai khoan 133xx ( tuy cach quy dinh tai khoan cap 2 cua Cong ty ) va ghi co cho tai khoan tuong ung. De xac dinh tai khoan tuong ung thi ban phai can cu vao chung tu co lien quan, noi dung cua chung tu de xac dinh chinh xac tai khoan lien quan .Luc nay ban da hoan thanh qua trinh xac dinh, ghi nhan va hach toan tai khoan thue cung voi tai khoan tuong ung voi so thue ban vua ghi nhan tuong duong voi chung tu cu the.

Cuoi thang, ban se tap hop toan bo thue GTGT theo chung tu tiep nhan hang hoa va dich vu se duoc khau tru (nghia la su dung de giam tien thue phai nop vao ngan sach) chi khi thoa man cac cac dieu kien la trong co so du lieu da nhap chung tu “Hoa don GTGT dau vao”.( neu ban su dung phan mem ke toan ) , kiem tra so lieu va do chinh xac cua no.

Ke toan thue GTGT dau ra
Trong chung tu giao hang ( ban hang ), phan thue GTGT duoc tach ra tren chung tu. Theo chung tu, ban xac dinh % thue suat. Sau do ban lap but toan phan anh thue GTGT dau ra ( 333xx ) trong he thong so sach cua doanh nghiep. Can cu vao noi dung ghi tren chung tu phat sinh, ban xac dinh tai khoan lien quan, va hach toan tuong ung. Den day ban da hoan thanh xong viec ghi nhan thue GTGT dau ra.

Cuoi thang ban tong hop thue GTGT dau ra phai nop ngan sach nha nuoc cung voi cac chung tu lien quan chung minh tinh xac thuc cua no. Sau do ban doi chieu voi so thue GTGT dau vao trong ky duoc khau tru. Xac dinh so thue con phai nop hay la so thue con duoc khau tru sang ky sau.

Comments: 0

Add a New Comment

Unless otherwise stated, the content of this page is licensed under Creative Commons Attribution-ShareAlike 3.0 License