- BHXH, BHYT, KPCD
KE TOAN THUE GTGT OAU VAO OA OUOC KHAU TRL/ VA KHONG OUOC KHAU TRL/
VA KHONG OUOC KHAU TRL/
111, 112, 331...Tong gia Tong gia thanh toan 3113 Thue GTGT dau vao
Thue GTGT dau vao di/dc khau trif trong ky
33311
Thue GTGT dau vao khong di/dc khau tri;
152, 155, 211, 213,.
Gia mua khong co thue GTGT
6 6 1 ,6 6 2
Tinh vao chi hoat dong, chi du"an
631, 643
Tinh vao chi hoat dong SXKD
C hu y:
- Doi vdi vat tif, hang hoa, dich vu, TSCD mua vao dung chung cho ca hoat dong SXKD hang hoa, dich vu chiu thue GTGT va cho hoat dong thudng xuyen, d i/ an difdc trang trai bang nguon kinh phi, ve nguyen tac ddn vi phai hach toan rieng thue GTGT dau vao d ifdc khau trif va khong difdc khau tri/ Neu khong hach toan rieng difdc thi so thue GTGT dau vao phat sinh ghi Nd TK 3113, cuoi ky, ke toan phai tinh, xac djnh so thue GTGT dau vao difdc khau tri/ va khong d i/dc khau tri/ theo che do thue quy dinh. So thue GTGT dau vao khong difdc khau trif di/dc hach toan v£o chi hoat dong, chi d i/ an (TK 661, TK 662).
- Thue GTGT dau vao cua vat ti/, hang hoa, dich vu, TSCD mua ve dung dong thdi cho hoat dong SXKD hang hoa, dich vu thuoc doi ti/dng chiu thue GTGT va khong chiu thue GTGT thi thue GTGT difdc khau trif theo ty le giifa doanh thu ban hang hoa, dich vu chiu thue G TG T tren tong doanh thu ban hang va cung cap djch vu.
- Thue GTGT khong di/dc khau tri/lie n quan den hoat dong SXKD hang hoa, djch vu khong chiu thue G TGT ghi Nd TK 631/Co TK 3113, neu phat sinh Idn phai phan bd dan, ghi Nd TK 643/C o TK 3113
Sd do so 109: