Raws li PBU, cov khoom lag luam yog cov khoom muag uas tuaj yeem muag lossis yuav. Cov haujlwm no tshwm sim nyob rau hauv txoj haujlwm ntawm kev muag khoom lossis lwm daim ntawv zoo sib xws, piv txwv li, ntawv cog lus xa khoom. Thaum nriav khoom los ntawm cov koom haum, tus kws sau ntawv yuav tsum muaj kev cuam tshuam qhov no hauv cov ntawv teev nyiaj txiag.
Nws yog qhov tsim nyog
- - sib cog lus;
- - daim ntawv qhia nqe;
- - kev sau tseg.
Cov Lus Qhia
Kauj ruam 1
Ua ntej nkag mus rau txhua cov ntaub ntawv, tshawb xyuas qhov tseeb ntawm cov ntaub ntawv lees paub qhov tseeb ntawm kev yuav khoom, uas yog, daim ntawv pov thawj, daim ntawv qhia nyiaj thiab lwm cov ntaub ntawv zoo sib xws uas lees cov kev ua tiav thiab qhov zoo ntawm cov khoom yuav khoom. Tom qab pom zoo nrog tag nrho cov ntaub ntawv, koj yuav tsum muab lub foob ntawm lub koom haum, hnub tim lees paub thiab kos npe rau cov ntawv. Yog tias muaj kev tsis pom zoo, tom qab ntawv qhov haujlwm no tau tsim tsa ib txoj haujlwm tau muab sau tseg, uas yuav tsum yog cov neeg muaj feem saib xyuas kev nyiaj txiag. Lawv tau kuaj ob zaug ntawm cov khoom thiab kos ib qho kev cai uas muaj kev thov rau cov xa khoom.
Kauj ruam 2
Cov khoom yuav yuav raug coj mus rau hauv tus nqi ntawm tus nqi tiag tiag, uas yog, thaum tus nqi siv rho tawm VAT. Koj kuj yuav tsum tau sau cov nqe lus hauv qab no hauv kev sau nyiaj: D41 "Khoom Muag" K60 "Kev Hais Haum nrog cov chaw muag khoom thiab cov neeg cog lus." Yog tias cov khoom muag raug yuav tom qab siv tom qab txhawm rau txhawm rau npaj cov khoom lag luam, tom qab ntawd lawv tau xav txog tus lej 15 "Kev ua kom tau thiab tau cov khoom muaj nqis".
Kauj ruam 3
Yog tias koj tau yuav cov khoom lag luam nyob rau hauv tus nqi uas VAT raug faib, ces hauv qhov no koj yuav tsum sau nkag: D19 "Tus nqi them se ntxiv rau cov khoom muaj nqis" subaccount 3 "Tus nqi se ntxiv rau cov khoom lag luam" K 60.
Kauj ruam 4
Thaum muag cov khoom lag luam, ib qho yuav tsum coj mus rau hauv dab tsi ntim lawv tau muag. Raws li qhov no, kev ua lag luam tau faib ua lag luam wholesale thiab muag khoom. Hauv kev ua lag luam wholesale, xa tus lej 1 "Cov Khoom hauv cov chaw khaws khoom" yog qhib rau tus account 41, thiab yog tias qhov txav ntawm cov khoom nqa mus rau hauv cov khoom me me, tom qab ntawd yuav tso tus lej 2 "Cov khoom lag luam hauv kev lag luam muag khoom" mus rau tib lub txhab nyiaj. Daim Ntawv Tso Rau 3 "Thawv hauv qab cov khoom muag thiab khoob" kuj tseem tuaj yeem qhib, nws yog siv thaum nws yuav tsum tau coj mus rau hauv tus nqi ntawm lub thawv.
Kauj ruam 5
Raws li PBU, cov koom haum uas siv cov khoom lag luam muag tuaj yeem xav txog cov khoom yuav khoom ntawm tus nqi muag, suav nrog cov nyiaj cheb lossis qis dua. Hauv qhov no, koj yuav tsum ua cov ntawv tshaj tawm nram qab no: D41.2 K60, thiab qhov sib txawv ntawm tus nqi yuav thiab tus nqi muag khoom yog sau tawm uas siv tshaj tawm D41.2 K42 "Kev Lag Luam Paj". Thaum cov khoom muag yuav raug muag, qhov nyiaj tau los tawm ntawm tus lej 41 rau tus account 90 "Muag".
