Hướng dẫn hạch toán các khoản thu hộ tại xã theo Thông tư 70/2019/TT-BTC
18/12/2020
Bài viết này hướng dẫn cách hạch toán các khoản thu hộ trong chế độ kế toán ngân sách và tài chính xã ban hành theo Thông tư 70/2019/TT-BTC ngày 31/10/2019
Bài viết này hướng dẫn cách hạch toán các khoản thu hộ trong chế độ kế toán ngân sách và tài chính xã ban hành theo Thông tư 70/2019/TT-BTC ngày 31/10/2019
I. Thu hộ tại xã là gì?
Thu hộ tại xã là khoản mà xã đứng ra để thu tiền cho cá nhân tổ chức nào đó. Các khoản này không liên quan đến hoạt động của xã và các khoản thu hộ này cũng được coi là một khoản phải thu hoặc nợ phải trả.
II. Phương pháp hạch toán của các khoản thu hộ
Kết cấu và nội dung phản ánh của tài khoản 336 – Thu hộ, chi hộ.
Bên Nợ:
- Số thu hộ đã nộp lên cấp trên
- Số thù lao do thu hộ cấp trên để lại cho xã (nếu có)
Bên Có:
- Các khoản đã thu hộ phải nộp lên cấp trên
Số dư bên Có:
- Các khoản đã thu hộ chưa nộp lên cấp trên
Tài khoản 336 – Các khoản thu hộ, chi hộ có tài khoản cấp 2:
- Tài khoản 3361- Các khoản thu hộ: Tài khoản này phản ánh các khoản thu hộ như thu hộ thuế, thu đóng góp của nhân dân theo quy định của Chính phủ và quy định của UBND tỉnh, thành phố và việc thanh toán nộp các khoản thu đó cho cấp trên.
Sơ đồ hạch toán kế toán tài khoản 336 – Các khoản thu hộ, chi hộ
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Phương pháp hạch toán kế toán một số hoạt động kinh tế chủ yếu:
Hạch toán thu hộ cấp trên (Quỹ phòng chống thiên tai, bão lụt; Quỹ lao động nghĩa vụ công ích thu bằng biên lai thu tiền và các khoản thuế, phí, thu bằng biên lai thuế,,...)
1-Khi thu của dân, căn cứ vào Biên lai thu tiền, lập phiếu thu làm thủ tục nhập quỹ số tiền thu hộ, ghi:
Nợ TK 111 - Tiền mặt
Có TK 336 - Các khoản thu hộ, chi hộ (3361).
2-Nộp tiền thu hộ lên cấp trên, ghi:
Nợ TK 336 - Các khoản thu hộ, chi hộ (3361)
Có TK 111 - Tiền mặt
Có TK 112 - Tiền gửi Ngân hàng, Kho bạc (1128).
3-Số thù lao thu hộ xã được hưởng (nếu có):
- Phản ánh số thù lao thu hộ xã được hưởng (nếu phần được hưởng được tính trừ trong tổng số thu), ghi:
Nợ TK 336 - Các khoản thu hộ, chi hộ (3361)
Có TK 111 - Tiền mặt (nếu xuất quỹ chi bồi dưỡng cho người đi thu)
Có TK 337 - Thu ngân sách xã chưa hạch toán vào NSNN (Nếu quy định số thù lao thu hộ đưa vào ngân sách).
- Làm thủ tục nộp tiền (số thù lao thu hộ xã được hưởng) vào tài khoản của ngân sách tại Kho bạc, căn cứ vào phiếu chi và giấy nộp tiền vào ngân sách đã được Kho bạc xác nhận, ghi:
Nợ TK 112 - Tiền gửi Ngân hàng, Kho bạc (1121)
Có TK 111 - Tiền mặt
Đồng thời ghi thu ngân sách xã hạch toán vào NSNN:
Nợ TK 337 - Thu ngân sách xã chưa hạch toán vào NSNN
Có TK 714 - Thu ngân sách xã hạch toán vào NSNN.
- Nếu xã nộp toàn bộ số thu hộ lên cấp trên, thì số thù lao thu hộ được hưởng được cơ quan cấp trên chuyển trả cho xã (nếu có):
+ Khi nộp toàn bộ số tiền thu được lên cấp trên, ghi:
Nợ TK 336 - Các khoản thu hộ, chi hộ
Có TK 111 - Tiền mặt.
+ Khi nhận được số thù lao do cấp trên chuyển vào tài khoản ngân sách của xã, căn cứ vào báo có, ghi:
Nợ TK 112 - Tiền gửi Ngân hàng, Kho bạc (1121)
Có TK 714 - Thu ngân sách xã hạch toán vào NSNN.
4-Các khoản thu hộ về thuế, phí, lệ phí
- Khi thu tiền, căn cứ vào số tiền thu được lập Phiếu thu nhập quỹ, ghi:
Nợ TK 111 - Tiền mặt
Có TK 336 - Các khoản thu hộ, chi hộ.
- Khi nộp tiền vào Kho bạc, căn cứ vào phiếu chi viết giấy nộp tiền vào ngân sách (theo hướng dẫn của cơ quan thuế), ghi:
Nợ TK 336 - Các khoản thu hộ, chi hộ
Có TK 111 - Tiền mặt.
- Khi nhận được giấy báo Có của Kho bạc về số tiền thuế, phí, lệ phí được hưởng, ghi:
Nợ TK 112 - Tiền gửi Ngân hàng, Kho bạc (1121)
Có TK 714 - Thu ngân sách xã hạch toán vào NSNN.
Phần mềm kế toán VCS đáp ứng đầy đủ các yêu cầu về hạch toán kế toán, lên số liệu trên các báo cáo tài chính, báo cáo quyết toán đúng theo quy định của chế độ kế toán ngân sách và tài chính xã theo Thông tư 70/2019/TT-BTC.