{"id":27923,"date":"2024-10-08T14:47:40","date_gmt":"2024-10-08T07:47:40","guid":{"rendered":"https:\/\/helpmimosa.misa.vn\/2025\/?post_type=ht_kb&#038;p=27923"},"modified":"2025-04-21T15:32:39","modified_gmt":"2025-04-21T08:32:39","slug":"thu-phi-le-phi-va-cac-khoan-thu-su-nghiep-khac","status":"publish","type":"ht_kb","link":"https:\/\/helpmimosa.misa.vn\/2025\/kb\/thu-phi-le-phi-va-cac-khoan-thu-su-nghiep-khac\/","title":{"rendered":"Thu ph\u00ed, l\u1ec7 ph\u00ed v\u00e0 c\u00e1c kho\u1ea3n thu s\u1ef1 nghi\u1ec7p kh\u00e1c b\u1eb1ng ti\u1ec1n m\u1eb7t"},"content":{"rendered":"<p><em>Nh\u1ea5n chu\u1ed9t tr\u00e1i v\u00e0o d\u1ea5u + \u0111\u1ec3 xem chi ti\u1ebft<\/em><\/p>\n<div class=\"su-accordion su-u-trim\">\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus su-spoiler-closed\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span>\u0110\u1ecbnh kho\u1ea3n<\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>1. Khi x\u00e1c \u0111\u1ecbnh ch\u1eafc ch\u1eafn s\u1ed1 ph\u00ed, l\u1ec7 ph\u00ed s\u1ebd thu \u0111\u01b0\u1ee3c trong k\u1ef3, ghi:<\/strong><\/p>\n<p>N\u1ee3 TK 138: Ph\u1ea3i thu kh\u00e1c (1383)<\/p>\n<p>C\u00f3 TK 338: Ph\u1ea3i tr\u1ea3 kh\u00e1c (3383)<\/p>\n<p><strong>2. Khi thu ph\u00ed, l\u1ec7 ph\u00ed b\u1eb1ng ti\u1ec1n m\u1eb7t (k\u1ec3 c\u1ea3 thu ph\u00ed, l\u1ec7 ph\u00ed tr\u01b0\u1edbc cho c\u00e1c k\u1ef3 sau), ghi:<\/strong><\/p>\n<p>N\u1ee3 TK 111: Ti\u1ec1n m\u1eb7t<\/p>\n<p>C\u00f3 TK 138 (1383), 338 (3383)<\/p>\n<p><strong>3. \u0110\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n thu ph\u00ed, l\u1ec7 ph\u00ed \u0111\u01a1n v\u1ecb ph\u1ea3i n\u1ed9p nh\u00e0 n\u01b0\u1edbc ho\u1eb7c n\u1ed9p c\u1ea5p tr\u00ean, ghi:<\/strong><\/p>\n<p>N\u1ee3 TK 338: Ph\u1ea3i tr\u1ea3 kh\u00e1c (3383)<\/p>\n<p>C\u00f3 c\u00e1c TK 333, 336, 338 (3388)<\/p>\n<p><strong>4. \u0110\u1ecbnh k\u1ef3, x\u00e1c \u0111\u1ecbnh s\u1ed1 kinh ph\u00ed t\u1eeb ti\u1ec1n thu ph\u00ed \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, \u0111\u1ec3 l\u1ea1i \u0111\u01a1n v\u1ecb theo t\u1ef7 l\u1ec7 quy \u0111\u1ecbnh, ghi:<\/strong><\/p>\n<p>N\u1ee3 TK 338: Ph\u1ea3i tr\u1ea3 kh\u00e1c (3383)<\/p>\n<p>C\u00f3 TK 514 \u2013 Doanh thu t\u1eeb ph\u00ed \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, \u0111\u1ec3 l\u1ea1i<\/p>\n<p>\u0110\u1ed3ng th\u1eddi, ghi:<\/p>\n<p>N\u1ee3 012 \u2013 Ph\u00ed \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb \u0111\u1ec3 l\u1ea1i<\/p>\n<\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus su-spoiler-closed\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span>M\u00f4 t\u1ea3 nghi\u1ec7p v\u1ee5<\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>Khi thu ph\u00ed, l\u1ec7 ph\u00ed v\u00e0 c\u00e1c kho\u1ea3n thu s\u1ef1 nghi\u1ec7p kh\u00e1c nh\u1eadp qu\u1ef9 ti\u1ec1n m\u1eb7t, \u0111\u01a1n v\u1ecb th\u01b0\u1eddng th\u1ef1c hi\u1ec7n c\u00e1c ho\u1ea1t \u0111\u1ed9ng sau:<\/p>\n<ol>\n<li>C\u0103n c\u1ee9 v\u00e0o k\u1ebft qu\u1ea3 t\u1ed5ng h\u1ee3p s\u1ed1 ti\u1ec1n thu \u0111\u01b0\u1ee3c c\u1ee7a nh\u00e2n vi\u00ean ph\u1ee5 tr\u00e1ch thu ph\u00ed, l\u1ec7 ph\u00ed ho\u1eb7c c\u1ee7a s\u1ed1 ti\u1ec1n n\u1ed9p v\u00e0o c\u1ee7a ng\u01b0\u1eddi n\u1ed9p ti\u1ec1n, k\u1ebf to\u00e1n l\u1eadp phi\u1ebfu thu v\u00e0 chuy\u1ec3n cho K\u1ebf to\u00e1n tr\u01b0\u1edfng v\u00e0 Th\u1ee7 tr\u01b0\u1edfng \u0111\u01a1n v\u1ecb k\u00fd duy\u1ec7t.<\/li>\n<li>Sau khi phi\u1ebfu thu \u0111\u01b0\u1ee3c duy\u1ec7t, chuy\u1ec3n l\u1ea1i cho Th\u1ee7 qu\u1ef9. Th\u1ee7 qu\u1ef9 c\u0103n c\u1ee9 v\u00e0o phi\u1ebfu thu th\u1ef1c hi\u1ec7n thu ti\u1ec1n v\u00e0 \u0111\u1ed3ng th\u1eddi ghi s\u1ed5 qu\u1ef9.<\/li>\n<li>C\u0103n c\u1ee9 v\u00e0o phi\u1ebfu thu \u0111\u00e3 c\u00f3 ch\u1eef k\u00fd c\u1ee7a th\u1ee7 qu\u1ef9, k\u1ebf to\u00e1n ghi s\u1ed5 chi ti\u1ebft ti\u1ec1n m\u1eb7t.<\/li>\n<\/ol>\n<\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span>H\u01b0\u1edbng d\u1eabn tr\u00ean ph\u1ea7n m\u1ec1m<\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>1. Va\u0300o ph\u00e2n h\u1ec7 <strong>Ti\u1ec1n m\u1eb7t<\/strong>, cho\u0323n<strong>\u00a0L\u1eadp phi\u1ebfu thu\\Phi\u1ebfu thu.<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-37001 size-full\" src=\"\/2025\/wp-content\/uploads\/2024\/10\/1-94.png\" alt=\"\" width=\"961\" height=\"643\" srcset=\"\/2025\/wp-content\/uploads\/2024\/10\/1-94.png 961w, \/2025\/wp-content\/uploads\/2024\/10\/1-94-300x201.png 300w, \/2025\/wp-content\/uploads\/2024\/10\/1-94-768x514.png 768w, \/2025\/wp-content\/uploads\/2024\/10\/1-94-50x33.png 50w, \/2025\/wp-content\/uploads\/2024\/10\/1-94-60x40.png 60w, \/2025\/wp-content\/uploads\/2024\/10\/1-94-100x67.png 100w\" sizes=\"auto, (max-width: 961px) 100vw, 961px\" \/><\/p>\n<p>2. Khai ba\u0301o th\u00f4ng tin ch\u1ee9ng t\u1eeb thu ph\u00ed, l\u1ec7 ph\u00ed:<\/p>\n<ul>\n<li>Nh\u1eadp th\u00f4ng tin chung: <strong>Ng\u01b0\u1eddi n\u1ed9p<\/strong>,\u00a0<strong>\u0110\u1ecba ch\u1ec9 n\u1ed9p<\/strong>,\u00a0<strong>L\u00fd do n\u1ed9p<\/strong>.<\/li>\n<li>Nh\u1eadp th\u00f4ng tin Ch\u1ee9ng t\u1eeb:\u00a0<strong>Ng\u00e0y Phi\u1ebfu thu<\/strong>,\u00a0<strong>Ng\u00e0y h\u1ea1ch to\u00e1n<\/strong>,\u00a0<strong>S\u1ed1 phi\u1ebfu thu<\/strong>.<\/li>\n<li>Nh\u1eadp th\u00f4ng tin chi ti\u1ebft ch\u1ee9ng t\u1eeb:\u00a0TK N\u1ee3, TK C\u00f3,\u00a0S\u1ed1 ti\u1ec1n, Ngu\u1ed3n:\u00a0<strong>Ph\u00ed, l\u1ec7 ph\u00ed \u0111\u1ec3 l\u1ea1i<\/strong>, C\u1ea5p ph\u00e1t<strong>: Ghi thu \u2013 ghi chi\u00a0<\/strong>, Nghi\u1ec7p v\u1ee5:\u00a0<strong>Ghi thu \u2013 ghi chi<\/strong>.<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-37003 size-full\" src=\"\/2025\/wp-content\/uploads\/2024\/10\/2-87.png\" alt=\"\" width=\"1184\" height=\"547\" srcset=\"\/2025\/wp-content\/uploads\/2024\/10\/2-87.png 1184w, \/2025\/wp-content\/uploads\/2024\/10\/2-87-300x139.png 300w, \/2025\/wp-content\/uploads\/2024\/10\/2-87-1024x473.png 1024w, \/2025\/wp-content\/uploads\/2024\/10\/2-87-768x355.png 768w, \/2025\/wp-content\/uploads\/2024\/10\/2-87-50x23.png 50w, \/2025\/wp-content\/uploads\/2024\/10\/2-87-60x28.png 60w, \/2025\/wp-content\/uploads\/2024\/10\/2-87-100x46.png 100w\" sizes=\"auto, (max-width: 1184px) 100vw, 1184px\" \/><\/p>\n<ul>\n<li>Ch\u1ecdn\u00a0<strong>Ho\u1ea1t \u0111\u1ed9ng: Ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng thu ph\u00ed<\/strong> t\u1ea1i m\u1ee5c <strong>Th\u1ed1ng k\u00ea<\/strong>.<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-37005 size-full\" src=\"\/2025\/wp-content\/uploads\/2024\/10\/3a-3.png\" alt=\"\" width=\"1211\" height=\"526\" srcset=\"\/2025\/wp-content\/uploads\/2024\/10\/3a-3.png 1211w, \/2025\/wp-content\/uploads\/2024\/10\/3a-3-300x130.png 300w, \/2025\/wp-content\/uploads\/2024\/10\/3a-3-1024x445.png 1024w, \/2025\/wp-content\/uploads\/2024\/10\/3a-3-768x334.png 768w, \/2025\/wp-content\/uploads\/2024\/10\/3a-3-50x22.png 50w, \/2025\/wp-content\/uploads\/2024\/10\/3a-3-60x26.png 60w, \/2025\/wp-content\/uploads\/2024\/10\/3a-3-100x43.png 100w\" sizes=\"auto, (max-width: 1211px) 100vw, 1211px\" \/><\/p>\n<p>3. Nh\u1ea5n\u00a0<strong>C\u1ea5t<\/strong>.<\/p>\n<p>5. Xem\/in c\u00e1c m\u1eabu ch\u1ee9ng t\u1eeb li\u00ean quan b\u1eb1ng c\u00e1ch nh\u1ea5n\u00a0<strong>In<\/strong> tr\u00ean thanh c\u00f4ng c\u1ee5, ch\u1ecdn m\u1eabu c\u1ea7n in.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-37007 size-full\" src=\"\/2025\/wp-content\/uploads\/2024\/10\/4-63.png\" alt=\"\" width=\"1209\" height=\"490\" srcset=\"\/2025\/wp-content\/uploads\/2024\/10\/4-63.png 1209w, \/2025\/wp-content\/uploads\/2024\/10\/4-63-300x122.png 300w, \/2025\/wp-content\/uploads\/2024\/10\/4-63-1024x415.png 1024w, \/2025\/wp-content\/uploads\/2024\/10\/4-63-768x311.png 768w, \/2025\/wp-content\/uploads\/2024\/10\/4-63-50x20.png 50w, \/2025\/wp-content\/uploads\/2024\/10\/4-63-60x24.png 60w, \/2025\/wp-content\/uploads\/2024\/10\/4-63-100x41.png 100w\" sizes=\"auto, (max-width: 1209px) 100vw, 1209px\" \/><\/p>\n<p>4. Khi x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c s\u1ed1 ph\u00ed, l\u1ec7 ph\u00ed \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, \u0111\u1ec3 l\u1ea1i t\u1ea1i \u0111\u01a1n v\u1ecb, v\u00e0o nghi\u1ec7p v\u1ee5\u00a0<strong>T\u1ed5ng h\u1ee3p\\Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c<\/strong>, h\u1ea1ch to\u00e1n:<\/p>\n<p>\u00a0 N\u1ee3 TK 3383 \u2013 Thu ph\u00ed, l\u1ec7 ph\u00ed<\/p>\n<p>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 C\u00f3 TK 514 \u2013 Doanh thu t\u1eeb ph\u00ed \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, \u0111\u1ec3 l\u1ea1i<\/p>\n<p>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u0110\u1ed3ng th\u1eddi ghi N\u1ee3 0122 \u2013 Ph\u00ed \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, \u0111\u1ec3 l\u1ea1i (N\u0103m nay)<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-37011 size-full\" src=\"\/2025\/wp-content\/uploads\/2024\/10\/6-45.png\" alt=\"\" width=\"1063\" height=\"655\" srcset=\"\/2025\/wp-content\/uploads\/2024\/10\/6-45.png 1063w, \/2025\/wp-content\/uploads\/2024\/10\/6-45-300x185.png 300w, \/2025\/wp-content\/uploads\/2024\/10\/6-45-1024x631.png 1024w, \/2025\/wp-content\/uploads\/2024\/10\/6-45-768x473.png 768w, \/2025\/wp-content\/uploads\/2024\/10\/6-45-50x31.png 50w, \/2025\/wp-content\/uploads\/2024\/10\/6-45-60x37.png 60w, \/2025\/wp-content\/uploads\/2024\/10\/6-45-100x62.png 100w\" sizes=\"auto, (max-width: 1063px) 100vw, 1063px\" \/><\/p>\n<p>Ch\u1ecdn<strong> Ho\u1ea1t \u0111\u1ed9ng<\/strong> t\u1ea1i m\u1ee5c <strong>Th\u1ed1ng k\u00ea<\/strong>.<\/p>\n<p>Nh\u1ea5n <strong>C\u1ea5t.<\/strong><\/p>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Nh\u1ea5n chu\u1ed9t tr\u00e1i v\u00e0o d\u1ea5u + \u0111\u1ec3 xem chi ti\u1ebft<\/p>\n","protected":false},"author":23,"template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[104],"ht-kb-tag":[],"class_list":["post-27923","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-ke-toan-tien-mat"],"_links":{"self":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/27923","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/users\/23"}],"version-history":[{"count":4,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/27923\/revisions"}],"predecessor-version":[{"id":37013,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/27923\/revisions\/37013"}],"wp:attachment":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/media?parent=27923"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-category?post=27923"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-tag?post=27923"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}