{"id":1436,"date":"2020-09-04T16:34:12","date_gmt":"2020-09-04T09:34:12","guid":{"rendered":"https:\/\/saac.com.vn\/ham-countif-trong-excel-ke-toan-nhat-dinh-phai-biet-2\/"},"modified":"2020-10-07T09:35:47","modified_gmt":"2020-10-07T02:35:47","slug":"ham-countif-trong-excel-ke-toan-nhat-dinh-phai-biet-2","status":"publish","type":"post","link":"https:\/\/saac.com.vn\/en\/ham-countif-trong-excel-ke-toan-nhat-dinh-phai-biet-2\/","title":{"rendered":"Latest account 3335 PIT accounting"},"content":{"rendered":"\r\n

Khi h\u1ea1ch to\u00e1n thu\u1ebf TNCN, k\u1ebf to\u00e1n s\u1eed d\u1ee5ng Ta\u0300i khoa\u0309n 3335 \u2013 Thu\u1ebf Thu nh\u1eadp c\u00e1 nh\u00e2n. \u0110\u1ec3 ph\u1ea3n \u00e1nh s\u1ed1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n ph\u1ea3i n\u1ed9p, \u0111\u00e3 n\u1ed9p v\u00e0 c\u00f2n ph\u1ea3i n\u1ed9p v\u00e0o Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc. H\u00e3y c\u00f9ng Ph\u01b0\u01a1ng Nam t\u00ecm hi\u1ec3u chi ti\u1ebft h\u01a1n th\u00f4ng qua b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y nh\u00e9!<\/p>\r\n

Nguy\u00ean t\u1eafc k\u00ea khai, n\u1ed9p thu\u1ebf v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/h2>\r\n

\u2013 Doanh nghi\u1ec7p chi tr\u1ea3 thu nh\u1eadp ho\u1eb7c doanh nghi\u1ec7p \u0111\u01b0\u1ee3c u\u1ef7 quy\u1ec1n chi tr\u1ea3 thu nh\u1eadp. G\u1ecdi t\u1eaft l\u00e0 c\u01a1 quan chi tr\u1ea3 thu nh\u1eadp. Ph\u1ea3i th\u1ef1c hi\u1ec7n vi\u1ec7c k\u00ea khai, n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n theo nguy\u00ean t\u1eafc kh\u1ea5u tr\u1eeb t\u1ea1i ngu\u1ed3n. Doanh nghi\u1ec7p chi tr\u1ea3 thu nh\u1eadp c\u00f3 ngh\u0129a v\u1ee5 kh\u1ea5u tr\u1eeb ti\u1ec1n thu\u1ebf. Tr\u01b0\u1edbc khi chi tr\u1ea3 thu nh\u1eadp cho \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf. \u0110\u1ec3 n\u1ed9p thay ti\u1ec1n thu\u1ebf v\u00e0o Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc.<\/p>\r\n

\u2013 Doanh nghi\u1ec7p chi tr\u1ea3 thu nh\u1eadp c\u00f3 tr\u00e1ch nhi\u1ec7m t\u00ednh s\u1ed1 ti\u1ec1n th\u00f9 lao \u0111\u01b0\u1ee3c h\u01b0\u1edfng. T\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n v\u00e0 th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb ti\u1ec1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n. V\u00e0 n\u1ed9p thu\u1ebf v\u00e0o Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc. Khi kh\u1ea5u tr\u1eeb thu\u1ebf TNCN, doanh nghi\u1ec7p ph\u1ea3i c\u1ea5p \u201cCh\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp\u201d. Cho c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp cao ph\u1ea3i n\u1ed9p thu\u1ebf, qu\u1ea3n l\u00fd s\u1eed d\u1ee5ng v\u00e0 quy\u1ebft to\u00e1n bi\u00ean lai thu\u1ebf theo ch\u1ebf \u0111\u1ed9 quy \u0111\u1ecbnh.<\/p>\r\n

C\u00e1ch h\u1ea1ch to\u00e1n thu\u1ebf TNCN theo th\u00f4ng t\u01b0 133<\/h2>\r\n

C\u0103n c\u01b0\u0301 va\u0300o nguy\u00ean t\u0103\u0301c k\u00ea\u0301 toa\u0301n ta\u0300i khoa\u0309n 333 \u2013 Thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p Nh\u00e0 n\u01b0\u1edbc (t\u00e0i kho\u1ea3n c\u1ea5p 1 c\u1ee7a TK 3335). C\u0103n c\u01b0\u0301 va\u0300o k\u00ea\u0301t c\u00e2\u0301u va\u0300 n\u00f4\u0323i dung pha\u0309n a\u0301nh cu\u0309a ta\u0300i khoa\u0309n 3335.<\/p>\r\n

C\u00e1ch h\u1ea1ch to\u00e1n khi kh\u1ea5u tr\u1eeb thu\u1ebf TNDN<\/h3>\r\n

Khi x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf TNCN ph\u1ea3i n\u1ed9p, doanh nghi\u1ec7p kh\u1ea5u tr\u1eeb t\u1ea1i ngu\u1ed3n. T\u00ednh tr\u00ean thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a c\u00f4ng nh\u00e2n vi\u00ean v\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00e1c, h\u1ea1ch to\u00e1n:<\/p>\r\n

N\u1ee3 TK 334 \u2013 Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/p>\r\n

C\u00f3 TK 3335 \u2013 Thu\u1ebf Thu nh\u1eadp c\u00e1 nh\u00e2n.<\/p>\r\n

C\u00e1ch h\u1ea1ch to\u00e1n khi tr\u1ea3 thu nh\u1eadp cho c\u00e1c c\u00e1 nh\u00e2n b\u00ean ngo\u00e0i<\/h3>\r\n

Khi chi tr\u1ea3 thu nh\u1eadp cho c\u00e1c c\u00e1 nh\u00e2n b\u00ean ngo\u00e0i. Doanh nghi\u1ec7p ph\u1ea3i x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n ph\u1ea3i n\u1ed9p. T\u00ednh tr\u00ean thu nh\u1eadp kh\u00f4ng th\u01b0\u1eddng xuy\u00ean ch\u1ecbu thu\u1ebf theo t\u1eebng l\u1ea7n ph\u00e1t sinh thu nh\u1eadp.<\/p>\r\n

\u2013 Kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp khi chi tr\u1ea3 ti\u1ec1n th\u00f9 lao, d\u1ecbch v\u1ee5 thu\u00ea ngo\u00e0i\u2026, h\u1ea1ch to\u00e1n<\/h4>\r\n

N\u1ee3 c\u00e1c TK 154, 631, 642, 635, \u2026 (t\u1ed5ng s\u1ed1 ph\u1ea3i thanh to\u00e1n).<\/p>\r\n

N\u1ee3 TK 353 \u2013 Qu\u1ef9 khen th\u01b0\u1edfng, ph\u00fac l\u1ee3i (t\u1ed5ng ti\u1ec1n ph\u1ea3i thanh to\u00e1n) (3531).<\/p>\r\n

C\u00f3 TK 3335 \u2013 Thu\u1ebf Thu nh\u1eadp c\u00e1 nh\u00e2n (s\u1ed1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n ph\u1ea3i kh\u1ea5u tr\u1eeb).<\/p>\r\n

C\u00f3 c\u00e1c TK 111, 112 (s\u1ed1 ti\u1ec1n th\u1ef1c tr\u1ea3 sau khi kh\u1ea5u tr\u1eeb thu\u1ebf).<\/p>\r\n

\u2013 Kh\u1ea5u tr\u1eeb thu\u1ebf TNCN khi chi tr\u1ea3 c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3. Cho c\u00e1c c\u00e1 nh\u00e2n b\u00ean ngo\u00e0i c\u00f3 thu nh\u1eadp, h\u1ea1ch to\u00e1n<\/h4>\r\n

N\u1ee3 TK 331 \u2013 Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n (t\u1ed5ng s\u1ed1 ti\u1ec1n ph\u1ea3i tr\u1ea3).<\/p>\r\n

C\u00f3 TK 3335 \u2013 Thu\u1ebf Thu nh\u1eadp c\u00e1 nh\u00e2n (s\u1ed1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n ph\u1ea3i kh\u1ea5u tr\u1eeb).<\/p>\r\n

C\u00f3 c\u00e1c TK 111, 112 (s\u1ed1 ti\u1ec1n th\u1ef1c tr\u1ea3 sau khi kh\u1ea5u tr\u1eeb thu\u1ebf).<\/p>\r\n

H\u1ea1ch to\u00e1n thu\u1ebf TNCN t\u00e0i kho\u1ea3n 3335 m\u1edbi nh\u1ea5t<\/p>\r\n

H\u1ea1ch to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n t\u00e0i kho\u1ea3n 3335<\/p>\r\n

C\u00e1ch h\u1ea1ch to\u00e1n khi n\u1ed9p thu\u1ebf<\/h2>\r\n

Khi n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n v\u00e0o Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc thay cho ng\u01b0\u1eddi c\u00f3 thu nh\u1eadp, h\u1ea1ch to\u00e1n:<\/p>\r\n

N\u1ee3 c\u00f3 TK 3335 \u2013 Thu\u1ebf Thu nh\u1eadp c\u00e1 nh\u00e2n<\/p>\r\n

C\u00f3 c\u00e1c TK 111, 112\u2026<\/p>\r\n

H\u1ea1ch to\u00e1n thu\u1ebf TNCN sau quy\u1ebft to\u00e1n<\/h2>\r\n

H\u1ea1ch to\u00e1n quy\u1ebft to\u00e1n thu\u1ebf TNCN c\u1ea7n ph\u1ea3i th\u1ef1c hi\u1ec7n c\u1ea3 sau khi quy\u1ebft to\u00e1n.<\/p>\r\n

Sau quy\u1ebft to\u00e1n, k\u1ebf to\u00e1n ph\u1ea3i m\u1edf s\u1ed5 theo d\u00f5i t\u1eebng c\u00e1 nh\u00e2n. Xem th\u1eeba ho\u1eb7c thi\u1ebfu s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p trong n\u0103m nh\u01b0 sau:<\/p>\r\n

K\u1ebf to\u00e1n theo d\u00f5i chi ti\u1ebft t\u1eebng s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba, thi\u1ebfu c\u1ee7a t\u1eebng c\u00e1 nh\u00e2n tr\u00ean s\u1ed5 ph\u1ee5, v\u1eabn \u0111\u1ec3 s\u1ed1 d\u01b0 tr\u00ean TK 3335.<\/p>\r\n

K\u1ebf to\u00e1n theo d\u00f5i chi ti\u1ebft s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba, thi\u1ebfu c\u1ee7a t\u1eebng c\u00e1 nh\u00e2n tr\u00ean s\u1ed5 ph\u1ee5, theo d\u00f5i chi ti\u1ebft tr\u00ean TK 1388.<\/p>\r\n

N\u1ee3 TK 3335- Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.<\/p>\r\n

C\u00f3 TK 1388- Ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c (Chi ti\u1ebft t\u1eebng nh\u00e2n vi\u00ean).<\/p>\r\n

H\u1ea1ch to\u00e1n thu\u1ebf TNCN t\u00e0i kho\u1ea3n 3335 m\u1edbi nh\u1ea5t<\/p>\r\n

H\u1ea1ch to\u00e1n thu\u1ebf TNCN t\u00e0i kho\u1ea3n 3335 m\u1edbi nh\u1ea5t<\/p>\r\n

\u0110\u1ed1i v\u1edbi nh\u1eefng c\u00e1 nh\u00e2n sau quy\u1ebft to\u00e1n c\u00f2n thi\u1ebfu s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p. K\u1ebf to\u00e1n l\u1eadp phi\u1ebfu thu, thu th\u00eam s\u1ed1 thu\u1ebf c\u1ee7a c\u00e1 nh\u00e2n \u0111\u00f3 v\u00e0 h\u1ea1ch to\u00e1n:<\/p>\r\n

N\u1ee3 TK 1111<\/p>\r\n

C\u00f3 TK 3335, 1388<\/p>\r\n

Khi n\u1ed9p thu\u1ebf, k\u1ebf to\u00e1n h\u1ea1ch to\u00e1n:<\/p>\r\n

N\u1ee3 TK 3335, 138<\/p>\r\n

C\u00f3 TK 1111, 1112<\/p>\r\n

K\u1ebft lu\u1eadn:<\/p>\r\n

V\u1eeba r\u1ed3i l\u00e0 nh\u1eefng c\u00e1ch h\u1ea1ch to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n trong t\u1eebng tr\u01b0\u1eddng h\u1ee3p. Hy v\u1ecdng b\u00e0i vi\u1ebft s\u1ebd gi\u00fap \u00edch \u0111\u01b0\u1ee3c cho b\u1ea1n. N\u1ebfu b\u1ea1n c\u00f3 th\u1eafc m\u1eafc v\u1ec1 c\u00e1c d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n li\u00ean quan kh\u00e1c. H\u00e3y li\u00ean h\u1ec7 v\u1edbi Ph\u01b0\u01a1ng Nam \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n t\u1eadn t\u00ecnh v\u00e0 mi\u1ec5n ph\u00ed nh\u00e9.<\/p>","protected":false},"excerpt":{"rendered":"

Khi h\u1ea1ch to\u00e1n thu\u1ebf TNCN, k\u1ebf to\u00e1n s\u1eed d\u1ee5ng Ta\u0300i khoa\u0309n 3335 \u2013 Thu\u1ebf Thu nh\u1eadp c\u00e1 nh\u00e2n. \u0110\u1ec3 ph\u1ea3n \u00e1nh s\u1ed1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n ph\u1ea3i n\u1ed9p, \u0111\u00e3 n\u1ed9p v\u00e0 c\u00f2n ph\u1ea3i n\u1ed9p v\u00e0o Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc. H\u00e3y c\u00f9ng Ph\u01b0\u01a1ng Nam t\u00ecm hi\u1ec3u chi ti\u1ebft h\u01a1n th\u00f4ng qua b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y […]<\/p>\n","protected":false},"author":1,"featured_media":1342,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[27],"tags":[],"acf":[],"yoast_head":"\nLatest account 3335 PIT accounting - SAAC<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/saac.com.vn\/ham-countif-trong-excel-ke-toan-nhat-dinh-phai-biet-2\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Latest account 3335 PIT accounting - SAAC\" \/>\n<meta property=\"og:description\" content=\"Khi h\u1ea1ch to\u00e1n thu\u1ebf TNCN, k\u1ebf to\u00e1n s\u1eed d\u1ee5ng Ta\u0300i khoa\u0309n 3335 \u2013 Thu\u1ebf Thu nh\u1eadp c\u00e1 nh\u00e2n. \u0110\u1ec3 ph\u1ea3n \u00e1nh s\u1ed1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n ph\u1ea3i n\u1ed9p, \u0111\u00e3 n\u1ed9p v\u00e0 c\u00f2n ph\u1ea3i n\u1ed9p v\u00e0o Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc. H\u00e3y c\u00f9ng Ph\u01b0\u01a1ng Nam t\u00ecm hi\u1ec3u chi ti\u1ebft h\u01a1n th\u00f4ng qua b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y […]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/saac.com.vn\/ham-countif-trong-excel-ke-toan-nhat-dinh-phai-biet-2\/\" \/>\n<meta property=\"og:site_name\" content=\"SAAC\" \/>\n<meta property=\"article:published_time\" content=\"2020-09-04T09:34:12+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2020-10-07T02:35:47+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/saac.com.vn\/wp-content\/uploads\/2020\/09\/thue-tncn-2.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"600\" \/>\n\t<meta property=\"og:image:height\" content=\"358\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"monamedia\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"monamedia\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"6 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/saac.com.vn\/ham-countif-trong-excel-ke-toan-nhat-dinh-phai-biet-2\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/saac.com.vn\/ham-countif-trong-excel-ke-toan-nhat-dinh-phai-biet-2\/\"},\"author\":{\"name\":\"monamedia\",\"@id\":\"https:\/\/saac.com.vn\/#\/schema\/person\/442b011c4e4e0eba045c4a26a827ed97\"},\"headline\":\"Latest account 3335 PIT accounting\",\"datePublished\":\"2020-09-04T09:34:12+00:00\",\"dateModified\":\"2020-10-07T02:35:47+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/saac.com.vn\/ham-countif-trong-excel-ke-toan-nhat-dinh-phai-biet-2\/\"},\"wordCount\":1208,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/saac.com.vn\/#organization\"},\"image\":{\"@id\":\"https:\/\/saac.com.vn\/ham-countif-trong-excel-ke-toan-nhat-dinh-phai-biet-2\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/saac.com.vn\/wp-content\/uploads\/2020\/09\/thue-tncn-2.jpg\",\"articleSection\":[\"ECONOMIC SCIENCE\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/saac.com.vn\/ham-countif-trong-excel-ke-toan-nhat-dinh-phai-biet-2\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/saac.com.vn\/ham-countif-trong-excel-ke-toan-nhat-dinh-phai-biet-2\/\",\"url\":\"https:\/\/saac.com.vn\/ham-countif-trong-excel-ke-toan-nhat-dinh-phai-biet-2\/\",\"name\":\"Latest account 3335 PIT accounting - 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