Coob tus neeg sau npe muaj teeb meem sau cov nqi tshaj tawm. Qhov tseeb yog tias qee qhov tsis tuaj yeem txhais meej meej rau cov laj thawj tsis suav cov hom phiaj ntawm cov se. Raws li qhov txiav txim tsis yog ntawm cov nqi tshaj tawm, lub tuam txhab yuav muaj kev tsis sib haum nrog cov tub ceev xwm, lossis kev foob yuav tshwm sim.
Cov Lus Qhia
Kauj ruam 1
Nyeem Cov Lus Qhia ntawm Ministry of Finance ntawm Lavxias Lavxias No. 33n "Kev siv nyiaj hauv lub koom haum" PBU 10/99 hnub tim 6 lub Tsib Hlis 1999. Nqe lus 5 ntawm PBU 10/99 qhia tias cov nqi tshaj tawm cuam tshuam nrog kev siv nyiaj rau cov haujlwm tib yam uas muaj feem nrog kev muag, yuav khoom lossis tsim khoom, kev ua haujlwm ntawm kev ua haujlwm lossis kev pabcuam. Nqe lus 16 ntawm PBU 10/99 tswj hwm tias cov nuj nqis yuav raug lees paub hauv kev suav nyiaj yog tias lawv tau ua raws li kev cog lus tshwj xeeb uas ua raws li cov cai thiab cov cai; lawv cov nyiaj muaj qee tus nqi; lawv tau ua tiav los ntawm kev ua haujlwm tshwj xeeb uas txo cov txiaj ntsig kev lag luam hauv lub koom haum. Yog tias tsawg kawg ib qho kev mob tsis tau ntsib, tom qab ntawd lub tuam txhab yuav raug them cov nqi them rov qab. Raws li kab lus 18 ntawm PBU 10/99, cov nqi tshaj tawm raug sau nyob rau hauv lub sijhawm tshaj tawm thaum lawv tau txiav txim siab, tsis hais hnub tim ntawm kev them nyiaj. Cov nqi tshaj tawm tau siv raws li kem 7 ntawm PBU 10/99 tau faib ua kev lag luam, vim lawv tau pab txhawb rau qhov muag cov khoom.
Kauj ruam 2
Sau cov pob ntawm cov ntaub ntawv pov thawj lees paub qhov kev siv ntawm kev pabcuam kev tshaj tawm lossis kev ua haujlwm. Qhov no yuav tso cai rau kev tshaj tawm kev lag luam kom pom tau tias kev siv nyiaj ua lag luam nyob rau hauv kev kawm ua lag luam. Cov pob ntawm cov ntawv pov thawj muaj: kev pom zoo rau kev pabcuam kev tshaj tawm, kev pabcuam rau kev pom zoo cov nqi, daim ntawv pov thawj ntawm txoj cai tso kev tshaj tawm, ntawv hla tebchaws rau qhov chaw tshaj tawm, kev tsim qauv pom zoo, kev ua raws li kev lees txais cov kev pabcuam rov qab muab, ib daim ntawv qhia nqe, cov ntawv them nqi, cov ntawv them nyiaj, kev sau tawm ntawm cov khoom lag luam thiab kev ntsuas tus nqi rau cov khoom lag luam.
Kauj ruam 3
Khaws cov ntawv tshaj tawm, kaw ua suab lossis kaw vis dis aus uas muaj xov xwm hais txog kev tshaj tawm. Cov ntaub ntawv sau tseg yuav pab koj thaum ua kev kuaj xyuas los ntawm cov neeg them se.
Kauj ruam 4
Txhim kho nyob rau hauv cov kev cai tswj hwm nyiaj txiag ntawm lub lag luam ib qho ntawm cov kev xaiv rau kev sau tawm cov nqi tshaj tawm kev tshaj tawm tau muab los ntawm kev cai lij choj ntawm Lavxias. Tus nqi ntawm cov nuj nqis tshaj tawm ntawm lub sijhawm hais qhia, uas tau pom zoo los ntawm lub koomhaum kom tas, xav txog hauv kev suav nyiaj los ntawm kev qhib ib daim debit ntawm tus lej 90-2 thiab credit rau ntawm tus lej 44.
Kauj ruam 5
Yog tias nws tau txiav txim siab rau tus cwj pwm tsuas yog ib feem ntawm tus nqi rau lub sijhawm qhia, tom qab ntawv sau tsuas yog ib feem ntawm cov nqi kaw tseg rau kev tshaj tawm zoo sib xws. Qhov kev xaiv thib ob rau kev sau tawm cov nqi tshaj tawm kev lag luam tshwm sim raws li kev ua haujlwm los ntawm kev ua haujlwm lossis daim ntawv sau nqe los ntawm cov koomhaum tshaj tawm. Ua ntej, xav txog qhov nuj nqis rau lub tuam txhab kev tshaj tawm thaum ua tiav ntawm kev ua haujlwm los ntawm kev qhib daim debit ntawm tus lej 44 thiab ib daim credit hauv tus lej 60. Tom ntej, coj mus rau tus lej VAT raug them ntawm daim ntawv xa nqi, qhib daim debit ntawm tus lej 19 thiab credit rau account 60.
