{"id":28177,"date":"2024-10-10T11:44:18","date_gmt":"2024-10-10T04:44:18","guid":{"rendered":"https:\/\/helpmimosa.misa.vn\/2025\/?post_type=ht_kb&#038;p=28177"},"modified":"2025-02-03T14:43:13","modified_gmt":"2025-02-03T07:43:13","slug":"thu-tu-ban-hang-hoa-san-pham-cung-cap-dich-vu","status":"publish","type":"ht_kb","link":"https:\/\/helpmimosa.misa.vn\/2025\/kb\/thu-tu-ban-hang-hoa-san-pham-cung-cap-dich-vu\/","title":{"rendered":"Thu t\u1eeb b\u00e1n h\u00e0ng h\u00f3a, s\u1ea3n ph\u1ea9m, cung c\u1ea5p d\u1ecbch v\u1ee5"},"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 id=\"1-phan-anh-doanh-thu\"><strong>1. Ph\u1ea3n \u00e1nh doanh thu<\/strong><\/p>\n<p><em><strong>a. \u0110\u1ed1i v\u1edbi s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf GTGT v\u00e0 \u0111\u01a1n v\u1ecb t\u00ednh thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb, ghi:<\/strong><\/em><\/p>\n<p>N\u1ee3 TK 112 \u2013 Ti\u1ec1n g\u1eedi Ng\u00e2n h\u00e0ng, Kho b\u1ea1c (T\u1ed5ng gi\u00e1 thanh to\u00e1n)<\/p>\n<p>C\u00f3 TK 531- Doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh, d\u1ecbch v\u1ee5 (Gi\u00e1 b\u00e1n ch\u01b0a c\u00f3 thu\u1ebf GTGT) (5311)<\/p>\n<p>C\u00f3 TK 333 \u2013 C\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p nh\u00e0 n\u01b0\u1edbc (33311)<\/p>\n<p>Khi \u0111\u01a1n v\u1ecb th\u1ef1c hi\u1ec7n thu ti\u1ec1n m\u1eb7t, ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng b\u1eb1ng ngo\u1ea1i t\u1ec7 \u0111\u1ed3ng th\u1eddi th\u1ef1c hi\u1ec7n b\u00fat to\u00e1n, ghi \u0111\u01a1n N\u1ee3 TK 004: Ngo\u1ea1i t\u1ec7 c\u00e1c lo\u1ea1i.<\/p>\n<p><em><strong>b. \u0110\u1ed1i v\u1edbi s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf GTGT v\u00e0 \u0111\u01a1n v\u1ecb t\u00ednh thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp, ghi:<\/strong><\/em><\/p>\n<p><em>\u2013 Khi thu, ghi:<\/em><\/p>\n<p>N\u1ee3 TK 112 \u2013 Ti\u1ec1n g\u1eedi Ng\u00e2n h\u00e0ng, Kho b\u1ea1c (T\u1ed5ng gi\u00e1 thanh to\u00e1n)<\/p>\n<p>C\u00f3 TK 531- Doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh, d\u1ecbch v\u1ee5 (Gi\u00e1 b\u00e1n c\u00f3 thu\u1ebf GTGT) (5311)<\/p>\n<p>Khi \u0111\u01a1n v\u1ecb th\u1ef1c hi\u1ec7n thu ti\u1ec1n m\u1eb7t, ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng b\u1eb1ng ngo\u1ea1i t\u1ec7 \u0111\u1ed3ng th\u1eddi th\u1ef1c hi\u1ec7n b\u00fat to\u00e1n, ghi \u0111\u01a1n N\u1ee3 TK 004: Ngo\u1ea1i t\u1ec7 c\u00e1c lo\u1ea1i.<\/p>\n<p><em>\u2013 \u0110\u1ecbnh k\u1ef3, \u0111\u01a1n v\u1ecb x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf ph\u1ea3i n\u1ed9p, ghi:<\/em><\/p>\n<p>N\u1ee3 TK 531- Doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh, d\u1ecbch v\u1ee5 (5311)<\/p>\n<p>C\u00f3 TK 333 \u2013 C\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p nh\u00e0 n\u01b0\u1edbc (33311)<\/p>\n<p><strong>2. Ph\u1ea3n \u00e1nh gi\u00e1 v\u1ed1n<\/strong><\/p>\n<p>Khi xu\u1ea5t b\u00e1n c\u00e1c s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 (ho\u1eb7c ph\u1ea7n d\u1ecbch v\u1ee5) \u0111\u00e3 ho\u00e0n th\u00e0nh \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 \u0111\u00e3 b\u00e1n trong k\u1ef3, ghi:<\/p>\n<p>N\u1ee3 TK 632: Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n<\/p>\n<p>C\u00f3 TK 152, 154, 155, 156<\/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 ti\u1ec1n b\u00e1n s\u1ea3n ph\u1ea9m, h\u00e0ng ho\u00e1, cung c\u1ea5p d\u1ecbch v\u1ee5 b\u1eb1ng ti\u1ec1n g\u01b0\u0309i, \u0111\u01a1n v\u1ecb th\u01b0\u1eddng th\u1ef1c hi\u1ec7n c\u00e1c ho\u1ea1t \u0111\u1ed9ng sau:<\/p>\n<ol>\n<li>Ng\u00e2n ha\u0300ng n\u01a1i \u0111\u01a1n vi\u0323 m\u01a1\u0309 ta\u0300i khoa\u0309n ti\u00ea\u0300n g\u01b0\u0309i c\u0103n c\u01b0\u0301 va\u0300o s\u00f4\u0301 ti\u00ea\u0300n nh\u00e2\u0323n \u0111\u01b0\u01a1\u0323c l\u00e2\u0323p Gi\u00e2\u0301y ba\u0301o Co\u0301 \u0111\u00ea\u0309 xa\u0301c nh\u00e2\u0323n khoa\u0309n ti\u00ea\u0300n \u0111a\u0303 v\u00ea\u0300 ta\u0300i khoa\u0309n cu\u0309a \u0111\u01a1n vi\u0323, c\u01a1 quan.<\/li>\n<li>H\u0103\u0300ng nga\u0300y, k\u00ea\u0301 toa\u0301n thanh toa\u0301n se\u0303 ra Ng\u00e2n ha\u0300ng \u0111\u00ea\u0309 l\u00e2\u0301y ba\u0309ng sao k\u00ea ca\u0301c giao di\u0323ch, gi\u00e2\u0301y ba\u0301o N\u01a1\u0323, gi\u00e2\u0301y ba\u0301o Co\u0301 ho\u0103\u0323c Ng\u00e2n ha\u0300ng g\u01b0\u0309i tr\u01b0\u01a1\u0301c file m\u00ea\u0300m cho \u0111\u01a1n vi\u0323 ho\u0103\u0323c k\u00ea\u0301 toa\u0301n tra c\u01b0\u0301u ca\u0301c nghi\u00ea\u0323p vu\u0323 pha\u0301t sinh tr\u01b0\u0323c ti\u00ea\u0301p tr\u00ean Internet.<\/li>\n<li>C\u0103n c\u01b0\u0301 va\u0300o Gi\u00e2\u0301y ba\u0301o Co\u0301 cu\u0309a ng\u00e2n ha\u0300ng, kho ba\u0323c n\u01a1i \u0111\u01a1n vi\u0323 m\u01a1\u0309 ta\u0300i khoa\u0309n ti\u00ea\u0300n g\u01b0\u0309i, k\u00ea\u0301 toa\u0301n l\u00e2\u0323p ch\u01b0\u0301ng t\u01b0\u0300 thu ti\u00ea\u0300n g\u01b0\u0309i va\u0300 ghi s\u00f4\u0309 chi ti\u00ea\u0301t ta\u0300i khoa\u0309n ti\u00ea\u0300n g\u01b0\u0309i.<\/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>H\u01b0\u1edbng d\u1eabn chi ti\u1ebft, xem t\u1ea1i nghi\u1ec7p v\u1ee5\u00a0<a href=\"https:\/\/helpmimosa.misa.vn\/2025\/kb\/ban-hang-thu-tien-ngay\/\"><strong>B\u00e1n h\u00e0ng thu ti\u1ec1n ngay<\/strong><\/a>.<\/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":[112],"ht-kb-tag":[],"class_list":["post-28177","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-ke-toan-tien-gui"],"_links":{"self":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/28177","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":2,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/28177\/revisions"}],"predecessor-version":[{"id":33599,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/28177\/revisions\/33599"}],"wp:attachment":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/media?parent=28177"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-category?post=28177"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-tag?post=28177"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}