Credit note yog dab tsi? Txhais

2024 Tus sau: Howard Calhoun | [email protected]. Kawg hloov kho: 2023-12-17 10:28

Nyob hauv kev lag luam nyiaj txiag, muaj ntau cov ntsiab lus rau kev lag luam. Ib tug ntawm lawv yog daim ntawv credit. Cov cuab yeej no yog siv hauv kev lag luam ntawm cov neeg muag khoom thiab cov neeg yuav khoom hauv kev lag luam thoob ntiaj teb. Cov koom haum uas tab tom tsim kev lag luam tsis yog hauv Russia nkaus xwb, tab sis kuj txawv teb chaws, yuav tsum nkag siab tias daim npav rho nyiaj yog dab tsi.

Kev nthuav dav ntawm kev lag luam kev sib raug zoo txhawb nqa kev siv cov cuab yeej tshiab. Ib tug ntawm lawv yog daim ntawv credit. Nws yog dab tsi hauv cov lus yooj yim? Hauv kev lag luam thoob ntiaj teb, qhov no yog lub npe ntawm daim ntawv cog lus uas tus neeg muag khoom teeb meem rau tus neeg yuav khoom, muab cov nyiaj tom kawg ntawm cov nyiaj qiv. Wb sim rhuav lo lus no ua ntu.

Daim ntawv qiv nyiaj yog daim ntawv ceeb toom, ib qho kev ua los ntawm tus neeg muag khoom thaum muaj kev hloov pauv ntawm tus neeg siv khoom cov nuj nqis. Cov ntaub ntawv yuav siv tau raws li txoj cai tsuas yog thaum muaj qee qhov xwm txheej tau teev tseg hauv daim ntawv cog lus, thiab siv thaum cov ntsiab lus qub ntawm kev hloov pauv.

Signs

• Tshaj tawm hauv txhua daim ntawv. Cov qauv kev cai lij chojcredit note tsis pom zoo. Tsis tas li, tsis muaj qhov yuav tsum tau ua rau nws qhov kev npaj hauv cov ntaub ntawv tswj hwm.
• Muaj kev pom zoo ob tog ntawm kev cog lus. Qhov muaj peev xwm tshaj tawm cov ntaub ntawv no tau sau ua ntej hauv daim ntawv cog lus muab khoom.
• ib sab tsim. Cov ntaub ntawv yuav siv tau sai li sai tau thaum tus neeg muag khoom kos nws thiab xa mus rau tus neeg muag khoom.
• Daim ntawv no kos cov luv nqi uas yuav muab qee lub sijhawm tom qab xa khoom.

Daim ntawv thov

Cov neeg siv khoom siv cov ntawv qiv nyiaj los txhawb cov neeg yuav khoom los ntawm:

• Muab luv nqi rau cov tswv lag luam. Nyob rau tib lub sijhawm, cov xwm txheej raws li cov ntaub ntawv los siv yuav tsum tau sau tseg hauv daim ntawv cog lus. Feem ntau, qhov tsawg kawg nkaus ntawm cov khoom yog qhia, uas tus neeg siv yuav tsum txhiv rau ib lub sijhawm - ib hlis, ib lub hlis twg lossis ib xyoos.
• Kev daws teeb meem ntawm ob tog. Piv txwv li, daim ntawv cog lus yuav muaj ib nqe lus ntawm tus neeg muag khoom them rau cov nuj nqis uas tsis tau pom dua ntawm tus neeg yuav khoom.
• Txoj kev yooj yim rau cov khoom xa rov qab.

Cia peb xav txog txhua txoj hauv kev no kom ntxaws ntxiv.

txo nqi

Daim ntawv credit yog txoj hauv kev zoo kom tau txais luv nqi. Hauv qhov no, tus neeg muag khoom yuav tuaj yeem yuav cov khoom lag luam ntau dua, thiab cov chaw tsim khoom yuav muaj peev xwm ua kom cov zis ntau ntxiv. Ib qho txiaj ntsig tseem ceeb ntawm cov tswv yim no yog cov neeg yuav khoom tsis tuaj yeem pov tseg ntawm lawv tus kheej, vim lawv tsis paub tias lawv puas yuav ua tiav cov phiaj xwm thiab seb lawv puas yuav tau txais luv nqi. Nyob rau hauv cov ntaub ntawv no, daim ntawv credit yog suav tias yog ib qho ntxiv lawm, uastus neeg yuav khoom tuaj yeem tau txais tom qab ua tiav cov ntsiab lus ntawm daim ntawv cog lus. Nyob rau hauv cov xwm txheej zoo li no, daim ntawv credit tsis cuam tshuam rau hauv cov ntaub ntawv sau nyiaj. Kho nws, ib qho ntxiv kev pom zoo.

Example

Tus neeg muag khoom muab luv nqi hauv daim ntawv qiv nyiaj rau cov neeg siv khoom thaum lub quarter kawg. Yuav kom tau txais nyiaj ntxiv, koj yuav tsum yuav cov khoom tsim nyog tsawg kawg 20 lab rubles. Hauv qhov no, 3% luv nqi raug them. Ib qho ntawm cov neeg yuav khoom rau lub quarter yuav khoom rau 22 lab rubles. Raws li, tus neeg muag khoom tau muab nws daim ntawv qiv nyiaj rau 660 txhiab rubles.

kev sib cog lus

Daim ntawv credit yog ib qho cuab yeej rau them rov qab cov nuj nqis rau tus neeg yuav khoom. Tus neeg xa khoom tuaj yeem them rau qhov kev npaj txhij txog, ntxiv thiab cov nqi xa rov qab ntawm cov khoom tsis raug:

• hloov nyiaj rau tus neeg yuav khoom;
• by tshaj tawm txoj cai ntawm netting;
• by tshaj tawm daim credit note.

Danger

Hauv kev coj ua hauv tsev, txoj kev tom kawg tsis tshua siv, vim qhov kev pabcuam se yuav tsis lees txais daim ntawv no los them cov nuj nqis suav nrog VAT thiab xav txog kev ua haujlwm "kev zam txim rau cov nuj nqis". Qhov no yog li cas lub sij hawm yog txhais nyob rau hauv Art. 415 ntawm Civil Code, Tsab ntawv ntawm Ministry of Finance No. 02-3-08 / 84 hnub tim 25 Lub Xya Hli 2002

Teeb meem nrog kev siv daim ntawv qiv nyiaj yuav tshwm sim yog:

• daim ntawv cog lus tsis tau hais tias qhov luv nqi yog muab los ntawm kev txo tus nqi pib ntawm cov khoom;
• cov ntaub ntawv tseem ceeb yog ua tsis tau luv nqi;
• daim ntawv ceeb toom luv nqi tau tshaj tawmsiv, report.

Ntawd yog, qhov ua tau ntawm kev suav tus nqi luv yuav tsum tau teev nyob rau hauv daim ntawv cog lus qub.

Txoj cai lij choj

Tsis muaj teeb meem thaum them nyiaj ua ntej rau tus neeg xa khoom tsis nyob hauv. Tom qab tag nrho, them nyiaj ua ntej xa khoom, peb tsis tau tham txog qhov tsis xws luag hauv cov khoom. Lub txhab nyiaj tshem tawm cov haujlwm no los ntawm kev tswj xyuas thaum lub sijhawm ntshuam cov khoom tom qab tau txais cov ntaub ntawv ntsig txog kev ua haujlwm. Qhov tseeb ntawm kev tshaj tawm daim npav rho nyiaj yuav raug kaw tom qab deregistration.

Qhov xwm txheej txawv yog tias muaj kev them nyiaj ib nrab rau cov khoom. Tom qab daim npav rho nyiaj tau muab, tus tswj hwm txiaj yuav kuaj xyuas qhov kev hloov pauv. Nyob rau hauv rooj plaub no, tus nqi ntawm cov nuj nqis rau tus neeg muag khoom, uas twb tau sau npe lawm, yuav txo qis. Hmoov tsis zoo, tsis muaj cov kev cai lij choj meej los tswj cov txheej txheem no.

Reflection hauv accounting

Nyob rau hauv BU, tus nqi ntawm qhov luv nqi muab txo tus neeg muag khoom cov nuj nqis, thaum tus nqi ntawm daim ntawv cog lus tsis hloov. Ib feem ntawm cov nyiaj them poob haujlwm no suav nrog cov nyiaj tau los uas tsis ua haujlwm. Qhov kev ua haujlwm no tau tshwm sim hauv kev suav nyiaj los ntawm kev nkag hauv qab no: DT60 KT91-1. VAT ntawm cov khoom muag yav dhau los thaum tau txais qhov luv nqi yuav raug rov qab los. Rau lub hom phiaj no, kev tshaj tawm hauv qab no yog siv hauv daim ntawv tshuav nyiaj li cas: DT19 KT68. Tus nqi ntawm cov se sau tawm yog cuam tshuam rau lwm cov nuj nqis rau se. Feem ntau, qhov raug cai ntawm VAT rov qab yuav tsum raug tiv thaiv hauv tsev hais plaub.

Ntawm tus neeg yuav khoom

Algorithms rau kev lag luam nyiaj txiagtus neeg yuav khoom hauv BU nyob ntawm:

• qhov tseeb ntawm kev muag khoom;
• sijhawm xa khoom (tam sim no lossis xyoo dhau los).

Cov lus hauv qab no qhia txog kev tshaj tawm daim ntawv qiv nyiaj los ntawm tus neeg yuav khoom.

Qhov tseeb ntawm kev siv	Ntxhais kho mob	VAT hloov kho
Kev xa khoom tsis tau	DT41 KT60	DT19 KT60 - thim rov qab DT68 KT19 - rov qab
Cov khoom muag hauv lub sijhawm tshaj tawm	DT90-2 KT41 - tus nqi hloov kho;	DT41 KT60 - kho tus nqi
khoom xa tawm xyoo tas los	DT60 KT91, 1 - txo cov nuj nqis rau tus xa khoom	DT91-2 KT68

Ntawm tus neeg muag khoom

Tus neeg muag khoom tom qab muab daim ntawv qiv nyiaj yuav tsum:

• reissue thawj cov ntaub ntawv thiab nqi them;
• kho cov nyiaj tau los: txoj kev thim rov qab (yog tias cov khoom xa tuaj tau tshwm sim hauv lub xyoo tam sim no), cuam tshuam tus nqi luv nqi hauv lwm cov nuj nqis (yog tias cov khoom xa tuaj rau xyoo tas los);
• Kuaj xyuas cov ntawv xa tawm kom ua raws li cov cai ntawm Art. 252 NK (economically substantiate, paub meej nrog cov ntaub ntawv).

Yog tias tus neeg yuav khoom tau them tag nrho rau cov khoom uas tus nqi txo, tus neeg muag khoom yuav tsis rov qab cov nyiaj, tab sis coj mus rau hauv tus account raws li kev them nyiaj ua ntej rau kev xa khoom yav tom ntej.

Rov qab ntawm cov khoom tsis raug

Yog tus neeg yuav khoom twb tau ua tswv cuab ntawm cov khoom, nws yuav tsum:

• kos ib qho kev uakho cov khoom tsis xws luag;
• ua daim ntawv thov rau tus neeg muag khoom;
• xav rov qab cov khoom tsis raug;
• txo cov nyiaj tau los;
• kho tus nqi VAT.

Tus neeg yuav khoom yuav tsum npaj cov ntaub ntawv tag nrho kom pom tseeb qhov kev siv nrog xoom profitability.

Zaj lus

Kev sau nyiaj rau daim npav rho nyiaj hauv kev coj ua hauv tsev tseem tsis tau tswj hwm. Yog li ntawd, rau kev sau npe ntawm kev sib haum xeeb nrog cov neeg sib tw hauv tog, koj yuav tsum tau siv cov ntaub ntawv teev nyiaj txiag txhua hnub. Yog tias nws tsis tuaj yeem ua tiav kev lag luam thoob ntiaj teb kev lag luam yam tsis muaj daim ntawv qiv nyiaj, ces qhov muaj peev xwm ntawm kev siv cov cuab yeej no yuav tsum tau teev tseg hauv daim ntawv cog lus. Tom qab tsim daim ntawv qiv nyiaj, tus neeg muag khoom thiab tus neeg yuav khoom yuav tsum ua kom tsim nyog nkag rau hauv kev suav nyiaj thiab rov ua dua cov ntaub ntawv txais nyiaj, tshwj xeeb tshaj yog daim ntawv them nqi.