{"id":31367,"date":"2024-11-07T17:36:06","date_gmt":"2024-11-07T10:36:06","guid":{"rendered":"https:\/\/helpmimosa.misa.vn\/2025\/?post_type=ht_kb&#038;p=31367"},"modified":"2025-07-23T17:05:10","modified_gmt":"2025-07-23T10:05:10","slug":"quy-trinh-thu-hoat-dong-san-xuat-kinh-doanh-dich-vu-khong-phai-bao-cao-quyet-toan-mlns-nha-nuoc","status":"publish","type":"ht_kb","link":"https:\/\/helpmimosa.misa.vn\/2025\/kb\/quy-trinh-thu-hoat-dong-san-xuat-kinh-doanh-dich-vu-khong-phai-bao-cao-quyet-toan-mlns-nha-nuoc\/","title":{"rendered":"Quy tr\u00ecnh thu ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh, d\u1ecbch v\u1ee5 kh\u00f4ng ph\u1ea3i b\u00e1o c\u00e1o quy\u1ebft to\u00e1n MLNS nh\u00e0 n\u01b0\u1edbc"},"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>Ca\u0301c ngu\u00f4\u0300n thu hoa\u0323t \u0111\u00f4\u0323ng sa\u0309n xu\u00e2\u0301t kinh doanh, di\u0323ch vu\u0323, bao g\u00f4\u0300m: Thu ho\u0323c phi\u0301, thu vi\u00ea\u0323n phi\u0301, thu di\u0323ch vu\u0323 g\u01b0\u0309i xe, thu cho thu\u00ea c\u0103ng tin\u2026<\/p>\n<p><strong>1. Khi thu \u0111\u01b0\u1ee3c kinh ph\u00ed t\u1eeb ho\u1ea1t \u0111\u1ed9ng kh\u00e1c:<\/strong><\/p>\n<p>N\u1ee3 TK 111, 112\/C\u00f3 TK 531<\/p>\n<p><strong>2. N\u1ed9p ti\u1ec1n v\u00e0o NH, KB:<\/strong><\/p>\n<p>N\u1ee3 TK 1121\/C\u00f3 TK 1111<\/p>\n<p><strong>3. Khi chi t\u1eeb ngu\u1ed3n d\u1ecbch v\u1ee5:<\/strong><\/p>\n<p><strong>3.1. \u1ee6y nhi\u1ec7m chi:<\/strong><\/p>\n<ul>\n<li>Chi ho\u1ea1t \u0111\u1ed9ng: N\u1ee3 TK 154, 642\/C\u00f3 TK 112<\/li>\n<li>Chi l\u01b0\u01a1ng, ph\u1ee5 c\u1ea5p cho ng\u01b0\u1eddi lao \u0111\u1ed9ng:<\/li>\n<\/ul>\n<p>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 + Khi chi l\u01b0\u01a1ng: N\u1ee3 TK 334\/C\u00f3 TK 1121<\/p>\n<p>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 + H\u1ea1ch to\u00e1n chi ph\u00ed l\u01b0\u01a1ng: N\u1ee3 154, 6421\/ C\u00f3 334<\/p>\n<ul>\n<li>Thanh to\u00e1n BH, KPC\u0110:<\/li>\n<\/ul>\n<p>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 + Khi chi b\u1ea3o hi\u1ec3m, KPC\u0110: N\u1ee3 TK 332\/C\u00f3 1121<\/p>\n<p>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 + H\u1ea1ch to\u00e1n chi ph\u00ed b\u1ea3o hi\u1ec3m:<br \/>\n\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 N\u1ee3 TK 154, 642\/C\u00f3 TK 332: BH c\u01a1 quan \u0111\u00f3ng<br \/>\n\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 N\u1ee3 TK 334\/C\u00f3 TK 332: BH kh\u1ea5u tr\u1eeb v\u00e0o l\u01b0\u01a1ng<br \/>\n\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 N\u1ee3 TK 154, 6421\/C\u00f3 TK 334<\/p>\n<p><strong>3.2. R\u00fat ti\u1ec1n m\u1eb7t v\u1ec1 chi:<\/strong><\/p>\n<ul>\n<li>R\u00fat ti\u1ec1n m\u1eb7t v\u1ec1 nh\u1eadp qu\u1ef9: N\u1ee3 TK 1111\/C\u00f3 TK 1121.<\/li>\n<li>Chi ho\u1ea1t \u0111\u1ed9ng: N\u1ee3 TK 154, 642\/C\u00f3 TK 111<\/li>\n<li>Chi l\u01b0\u01a1ng, B\u1ea3o hi\u1ec3m, c\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p cho ng\u01b0\u1eddi lao \u0111\u1ed9ng:<\/li>\n<\/ul>\n<p>T\u00ednh l\u01b0\u01a1ng, B\u1ea3o hi\u1ec3m: N\u1ee3 TK 154, 642\/C\u00f3 TK 334, 332; kh\u1ea5u tr\u1eeb: N\u1ee3 TK 334\/C\u00f3 TK 332<\/p>\n<p>Thanh to\u00e1n l\u01b0\u01a1ng, B\u1ea3o hi\u1ec3m: N\u1ee3 TK 334, 332\/C\u00f3 TK 1111.<\/p>\n<p><strong>4. Cu\u1ed1i k\u1ef3\/qu\u00fd\/n\u0103m, k\u1ebft chuy\u1ec3n chi ph\u00ed sang t\u00e0i kho\u1ea3n x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3:<\/strong><\/p>\n<p>N\u1ee3 TK 911\/C\u00f3 TK 642<\/p>\n<p><strong>5. Cu\u1ed1i k\u1ef3\/qu\u00fd\/n\u0103m, k\u1ebft chuy\u1ec3n doanh thu sang t\u00e0i kho\u1ea3n x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3:<\/strong><\/p>\n<p>N\u1ee3 TK 531\/C\u00f3 TK 911<\/p>\n<p><strong>6. Cu\u1ed1i k\u1ef3\/qu\u00fd\/n\u0103m, k\u1ebft chuy\u1ec3n th\u1eb7ng d\u01b0 c\u1ee7a ho\u1ea1t \u0111\u1ed9ng kh\u00e1c (n\u1ebfu c\u00f3):<\/strong><\/p>\n<p>N\u1ee3 TK 911\/C\u00f3 TK 421<\/p>\n<p><strong>7. Cu\u1ed1i k\u1ef3\/qu\u00fd\/n\u0103m, k\u1ebft chuy\u1ec3n th\u1eb7ng d\u01b0 sang ngu\u1ed3n c\u1ea3i c\u00e1ch ti\u1ec1n l\u01b0\u01a1ng, qu\u1ef9 ph\u00e1t tri\u1ec3n ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p (n\u1ebfu c\u00f3):<\/strong><\/p>\n<p>N\u1ee3 TK 421<\/p>\n<p>C\u00f3 TK 4681 (n\u1ebfu l\u00e0 ngu\u1ed3n c\u1ea3i c\u00e1ch ti\u1ec1n l\u01b0\u01a1ng)<\/p>\n<p>C\u00f3 TK 4311 (n\u1ebfu l\u00e0 qu\u1ef9 ph\u00e1t tri\u1ec3n ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p).<\/p>\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>V\u00ed d\u1ee5<\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>1. Ng\u00e0y 10\/04, thu ti\u1ec1n h\u1ecdc ph\u00ed th\u00e1ng 4: 360.000.000 \u0111\u1ed3ng.<\/p>\n<p>2. Nga\u0300y 12\/04, \u0111\u01a1n vi\u0323 n\u1ed9p ti\u00ea\u0300n va\u0300o ta\u0300i khoa\u0309n ng\u00e2n ha\u0300ng, s\u00f4\u0301 ti\u00ea\u0300n: 360.000.000 \u0111\u00f4\u0300ng<\/p>\n<p>3. Ng\u00e0y 16\/04, thanh to\u00e1n ti\u1ec1n mua d\u1ee5ng c\u1ee5 gi\u1ea3ng d\u1ea1y v\u00e0 h\u1ecdc t\u1eadp, s\u1ed1 ti\u1ec1n: 50.000.000 \u0111\u1ed3ng<\/p>\n<p>4. Ng\u00e0y 25\/04, thanh to\u00e1n ti\u1ec1n \u0111i\u1ec7n, s\u1ed1 ti\u1ec1n: 4.000.000 \u0111\u1ed3ng.<\/p>\n<p>5. Ng\u00e0y 25\/04, thanh to\u00e1n ti\u1ec1n n\u01b0\u1edbc, s\u1ed1 ti\u1ec1n: 2.000.000 \u0111\u1ed3ng<\/p>\n<p>6. Ng\u00e0y 28\/04, thanh to\u00e1n ti\u1ec1n l\u01b0\u01a1ng cho CBNV, s\u1ed1 ti\u1ec1n: 150.000.000 \u0111\u1ed3ng.<\/p>\n<p>7. Ng\u00e0y 30\/04, \u0111\u01a1n v\u1ecb t\u1ea1m t\u00ednh thu\u1ebf TNDN<\/p>\n<p>8. Ng\u00e0y 30\/04, x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng th\u00e1ng 04.<\/p>\n<p>9. Ng\u00e0y 30\/04, k\u1ebft chuy\u1ec3n th\u1eb7ng d\u01b0 sang ngu\u1ed3n CCTL (40%) v\u00e0 qu\u1ef9 ph\u00e1t tri\u1ec3n ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p (ph\u1ea7n c\u00f2n l\u1ea1i).<\/p>\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>C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n<\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>*L\u01b0u \u00fd:<\/strong><\/p>\n<ul>\n<li>\u0110\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n thu t\u1eeb hoa\u0323t \u0111\u00f4\u0323ng sa\u0309n xu\u00e2\u0301t kinh doanh, di\u0323ch vu\u0323, anh\/ch\u1ecb c\u00f3 th\u1ec3 m\u1edf th\u00eam ngu\u1ed3n con t\u1ea1i <strong>Danh m\u1ee5c\\M\u1ee5c l\u1ee5c ng\u00e2n s\u00e1ch\\Ngu\u1ed3n kinh ph\u00ed<\/strong>.<\/li>\n<li>Khi nh\u1eadp li\u1ec7u, c\u1ea7n ch\u1ecdn <strong>Ho\u1ea1t \u0111\u1ed9ng<\/strong>.<\/li>\n<\/ul>\n<p><strong>C\u00e1c b\u01b0\u1edbc h\u1ea1ch to\u00e1n tr\u00ean ph\u1ea7n m\u1ec1m:<\/strong><\/p>\n<h3 id=\"1-thu-tien-hoat-dong-sxkd\"><strong>1. Thu ti\u1ec1n ho\u1ea1t \u0111\u1ed9ng SXKD<\/strong><\/h3>\n<p><em>V\u00ed d\u1ee5: Thu h\u1ecdc ph\u00ed th\u00e1ng 4 b\u1eb1ng ti\u1ec1n m\u1eb7t, s\u1ed1 ti\u1ec1n: 360.000.000 \u0111\u1ed3ng<\/em><\/p>\n<ul>\n<li>Va\u0300o nghi\u1ec7p v\u1ee5\u00a0<strong>Ti\u1ec1n m\u1eb7t<\/strong>, ch\u1ecdn\u00a0<strong>L\u1eadp phi\u1ebfu thu\\Phi\u1ebfu thu<\/strong>.<\/li>\n<li>T\u1ea1i m\u1ee5c <strong>H\u1ea1ch to\u00e1n<\/strong>: \u0110\u1ecbnh kho\u1ea3n <strong>TK N\u1ee3 1111<\/strong>,<strong>\u00a0TK C\u00f3 531<\/strong>,\u00a0<strong>S\u1ed1 ti\u1ec1n<\/strong>, ch\u1ecdn\u00a0<strong>Ngu\u1ed3n<\/strong>\u00a0t\u01b0\u01a1ng \u1ee9ng \u0111\u01b0\u1ee3c khai b\u00e1o \u1edf danh m\u1ee5c\u00a0Ngu\u1ed3n kinh ph\u00ed,\u00a0<strong>C\u1ea5p ph\u00e1t<\/strong>\u00a0l\u00e0\u00a0<strong>Kh\u00e1c,<\/strong>\u00a0<strong>Nghi\u1ec7p v\u1ee5<\/strong>\u00a0l\u00e0<strong>\u00a0Kh\u00f4ng ch\u1ecdn<\/strong>.<\/li>\n<li>T\u1ea1i m\u1ee5c <strong>Th\u1ed1ng k\u00ea<\/strong>: ch\u1ecdn\u00a0<strong>Ho\u1ea1t \u0111\u1ed9ng<\/strong>\u00a0l\u00e0\u00a0<strong>Ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh, d\u1ecbch v\u1ee5<\/strong>.<\/li>\n<li>Nh\u1ea5n\u00a0<strong>C\u1ea5t<\/strong>.<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-39483 size-full\" src=\"\/2025\/wp-content\/uploads\/2025\/07\/1-2.png\" alt=\"\" width=\"1097\" height=\"556\" srcset=\"\/2025\/wp-content\/uploads\/2025\/07\/1-2.png 1097w, \/2025\/wp-content\/uploads\/2025\/07\/1-2-300x152.png 300w, \/2025\/wp-content\/uploads\/2025\/07\/1-2-1024x519.png 1024w, \/2025\/wp-content\/uploads\/2025\/07\/1-2-768x389.png 768w, \/2025\/wp-content\/uploads\/2025\/07\/1-2-50x25.png 50w, \/2025\/wp-content\/uploads\/2025\/07\/1-2-60x30.png 60w, \/2025\/wp-content\/uploads\/2025\/07\/1-2-100x51.png 100w\" sizes=\"auto, (max-width: 1097px) 100vw, 1097px\" \/><\/p>\n<h3 id=\"1-thu-tien-hoat-dong-sxkd\"><strong>2. N\u1ed9p ti\u1ec1n v\u00e0o t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng, kho b\u1ea1c<\/strong><\/h3>\n<ul>\n<li>Va\u0300o nghi\u1ec7p v\u1ee5\u00a0<strong>Ti\u1ec1n m\u1eb7t<\/strong>, ch\u1ecdn<strong> L\u1eadp phi\u1ebfu chi\\Phi\u00ea\u0301u chi n\u00f4\u0323p ti\u00ea\u0300n va\u0300o NH, KB.<\/strong><\/li>\n<li>Khai ba\u0301o th\u00f4ng tin ch\u1ee9ng t\u1eeb tr\u00ean Phi\u1ebfu chi n\u1ed9p ti\u1ec1n v\u00e0o NH, KB: Nh\u1eadp <strong>TK N\u1ee3 1121<\/strong>,\u00a0<strong>TK C\u00f3 1111, S\u1ed1 ti\u1ec1n, Ngu\u1ed3n <\/strong>l\u00e0<strong> Ngu\u1ed3n h\u1ecdc ph\u00ed<\/strong>.<\/li>\n<li>Nh\u1ea5n\u00a0<strong>C\u1ea5t<\/strong>.<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-39485 size-full\" src=\"\/2025\/wp-content\/uploads\/2025\/07\/2-2.png\" alt=\"\" width=\"1062\" height=\"519\" srcset=\"\/2025\/wp-content\/uploads\/2025\/07\/2-2.png 1062w, \/2025\/wp-content\/uploads\/2025\/07\/2-2-300x147.png 300w, \/2025\/wp-content\/uploads\/2025\/07\/2-2-1024x500.png 1024w, \/2025\/wp-content\/uploads\/2025\/07\/2-2-768x375.png 768w, \/2025\/wp-content\/uploads\/2025\/07\/2-2-50x24.png 50w, \/2025\/wp-content\/uploads\/2025\/07\/2-2-60x29.png 60w, \/2025\/wp-content\/uploads\/2025\/07\/2-2-100x49.png 100w\" sizes=\"auto, (max-width: 1062px) 100vw, 1062px\" \/><\/p>\n<h3 id=\"3-chi-tu-nguon-thu-dich-vu-sxkd\">3. Chi t\u1eeb ngu\u1ed3n thu D\u1ecbch v\u1ee5, SXKD<\/h3>\n<p><strong>3.1 Chi b\u1eb1ng ti\u1ec1n m\u1eb7t<\/strong><\/p>\n<p>Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng n\u1ed9p ti\u1ec1n v\u00e0o t\u00e0i kho\u1ea3n ti\u1ec1n g\u1eedi m\u00e0 chi th\u1eb1ng b\u1eb1ng ti\u1ec1n m\u1eb7t:<\/p>\n<ul>\n<li>Va\u0300o nghi\u1ec7p v\u1ee5\u00a0<strong>Ti\u1ec1n m\u1eb7t<\/strong>, ch\u1ecdn<strong> L\u1eadp phi\u1ebfu chi\\Phi\u1ebfu chi<\/strong>.<\/li>\n<li>T\u1ea1i m\u1ee5c <strong>H\u1ea1ch to\u00e1n<\/strong>: \u0110\u1ecbnh kho\u1ea3n <strong>TK N\u1ee3 154\/642<\/strong>,\u00a0<strong>TK C\u00f3 1111<\/strong>,\u00a0<strong>S\u1ed1 ti\u1ec1n<\/strong>,\u00a0<strong>Ngu\u1ed3n<\/strong>\u00a0l\u00e0\u00a0<strong>Ngu\u1ed3n h\u1ecdc ph\u00ed<\/strong>,\u00a0<strong>C\u1ea5p ph\u00e1t<\/strong>\u00a0l\u00e0\u00a0<strong>Kh\u00e1c<\/strong>,<strong>\u00a0Nghi\u1ec7p v\u1ee5<\/strong>\u00a0l\u00e0\u00a0<strong>Kh\u00f4ng ch\u1ecdn<\/strong>.<\/li>\n<li>Khai b\u00e1o\u00a0<strong>Thu\u1ebf su\u1ea5t<\/strong> t\u1ea1i m\u1ee5c <strong>Thu\u1ebf<\/strong>\u00a0(n\u1ebfu c\u00f3).<\/li>\n<li>T\u1ea1i m\u1ee5c <strong>Th\u1ed1ng k\u00ea<\/strong>: Ch\u1ecdn <strong>Ho\u1ea1t \u0111\u1ed9ng<\/strong>\u00a0l\u00e0<strong>\u00a0Ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh, d\u1ecbch v\u1ee5<\/strong>.<\/li>\n<li>Nh\u1ea5n\u00a0<strong>C\u1ea5t.<\/strong><\/li>\n<\/ul>\n<p><em>V\u00ed d\u1ee5: Tr\u00ean ch\u1ee9ng t\u1eeb mua d\u1ee5ng c\u1ee5 gi\u1ea3ng d\u1ea1y v\u00e0 h\u1ecdc t\u1eadp, s\u1ed1 ti\u1ec1n 50.000.000 \u0111\u1ed3ng:<\/em><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-39489 size-full\" src=\"\/2025\/wp-content\/uploads\/2025\/07\/3a.png\" alt=\"\" width=\"1143\" height=\"514\" srcset=\"\/2025\/wp-content\/uploads\/2025\/07\/3a.png 1143w, \/2025\/wp-content\/uploads\/2025\/07\/3a-300x135.png 300w, \/2025\/wp-content\/uploads\/2025\/07\/3a-1024x460.png 1024w, \/2025\/wp-content\/uploads\/2025\/07\/3a-768x345.png 768w, \/2025\/wp-content\/uploads\/2025\/07\/3a-50x22.png 50w, \/2025\/wp-content\/uploads\/2025\/07\/3a-60x27.png 60w, \/2025\/wp-content\/uploads\/2025\/07\/3a-100x45.png 100w\" sizes=\"auto, (max-width: 1143px) 100vw, 1143px\" \/><\/p>\n<p><em>Tr\u00ean ch\u1ee9ng t\u1eeb thanh to\u00e1n ti\u1ec1n \u0111i\u1ec7n, s\u1ed1 ti\u1ec1n 4.000.000 \u0111\u1ed3ng:<\/em><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-39491 size-full\" src=\"\/2025\/wp-content\/uploads\/2025\/07\/4-2.png\" alt=\"\" width=\"1066\" height=\"516\" srcset=\"\/2025\/wp-content\/uploads\/2025\/07\/4-2.png 1066w, \/2025\/wp-content\/uploads\/2025\/07\/4-2-300x145.png 300w, \/2025\/wp-content\/uploads\/2025\/07\/4-2-1024x496.png 1024w, \/2025\/wp-content\/uploads\/2025\/07\/4-2-768x372.png 768w, \/2025\/wp-content\/uploads\/2025\/07\/4-2-50x24.png 50w, \/2025\/wp-content\/uploads\/2025\/07\/4-2-60x29.png 60w, \/2025\/wp-content\/uploads\/2025\/07\/4-2-100x48.png 100w\" sizes=\"auto, (max-width: 1066px) 100vw, 1066px\" \/><\/p>\n<p><em>H\u1ea1ch to\u00e1n chi l\u01b0\u01a1ng cho CBNV t\u1ea1i \u0111\u01a1n v\u1ecb, s\u1ed1 ti\u1ec1n 150.000.000 \u0111\u1ed3ng:<\/em><\/p>\n<ul>\n<li>V\u00e0o ph\u00e2n h\u1ec7\u00a0<strong>T\u1ed5ng h\u1ee3p\\Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c<\/strong>, h\u1ea1ch to\u00e1n\u00a0<strong>TK N\u1ee3 154\/6421; C\u00f3 TK 334<\/strong>.<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-39493 size-full\" src=\"\/2025\/wp-content\/uploads\/2025\/07\/5-1.png\" alt=\"\" width=\"971\" height=\"451\" srcset=\"\/2025\/wp-content\/uploads\/2025\/07\/5-1.png 971w, \/2025\/wp-content\/uploads\/2025\/07\/5-1-300x139.png 300w, \/2025\/wp-content\/uploads\/2025\/07\/5-1-768x357.png 768w, \/2025\/wp-content\/uploads\/2025\/07\/5-1-50x23.png 50w, \/2025\/wp-content\/uploads\/2025\/07\/5-1-60x28.png 60w, \/2025\/wp-content\/uploads\/2025\/07\/5-1-100x46.png 100w\" sizes=\"auto, (max-width: 971px) 100vw, 971px\" \/><\/p>\n<ul>\n<li>Khi tr\u1ea3 l\u01b0\u01a1ng cho CBNV, v\u00e0o ph\u00e2n h\u1ec7\u00a0<strong>Ti\u1ec1n m\u1eb7t<\/strong>, ch\u1ecdn<strong> L\u1eadp phi\u1ebfu chi\\Phi\u1ebfu chi,<\/strong>\u00a0h\u1ea1ch to\u00e1n TK\u00a0<strong>N\u1ee3 334, TK C\u00f3 1111.<\/strong><\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-39495 size-full\" src=\"\/2025\/wp-content\/uploads\/2025\/07\/6-1.png\" alt=\"\" width=\"1053\" height=\"510\" srcset=\"\/2025\/wp-content\/uploads\/2025\/07\/6-1.png 1053w, \/2025\/wp-content\/uploads\/2025\/07\/6-1-300x145.png 300w, \/2025\/wp-content\/uploads\/2025\/07\/6-1-1024x496.png 1024w, \/2025\/wp-content\/uploads\/2025\/07\/6-1-768x372.png 768w, \/2025\/wp-content\/uploads\/2025\/07\/6-1-50x24.png 50w, \/2025\/wp-content\/uploads\/2025\/07\/6-1-60x29.png 60w, \/2025\/wp-content\/uploads\/2025\/07\/6-1-100x48.png 100w\" sizes=\"auto, (max-width: 1053px) 100vw, 1053px\" \/><\/p>\n<p><strong>3.2 Chi b\u1eb1ng ti\u1ec1n g\u1eedi<\/strong><\/p>\n<p><strong>&#8211; Chi ho\u1ea1t \u0111\u1ed9ng:<\/strong><\/p>\n<ul>\n<li>Va\u0300o nghi\u1ec7p v\u1ee5\u00a0<strong>Ti\u1ec1n g\u1eedi<\/strong>, ch\u1ecdn<strong> Chi ti\u1ec1n\\Chi ti\u1ec1n g\u1eedi.<\/strong><\/li>\n<li>T\u1ea1i m\u1ee5c <strong>H\u1ea1ch to\u00e1n<\/strong>: \u0110\u1ecbnh kho\u1ea3n <strong>TK N\u1ee3 154\/642<\/strong>,\u00a0<strong>TK C\u00f3 1121<\/strong>,\u00a0<strong>S\u1ed1 ti\u1ec1n<\/strong>,\u00a0<strong>Ngu\u1ed3n<\/strong>\u00a0l\u00e0\u00a0<strong>Ngu\u1ed3n h\u1ecdc ph\u00ed<\/strong>,\u00a0<strong>C\u1ea5p ph\u00e1t<\/strong>\u00a0l\u00e0\u00a0<strong>Kh\u00e1c<\/strong>\u00a0v\u00e0<strong>\u00a0Nghi\u1ec7p v\u1ee5<\/strong>\u00a0l\u00e0\u00a0<strong>Kh\u00f4ng ch\u1ecdn<\/strong>.<\/li>\n<li>Khai b\u00e1o\u00a0<strong>Thu\u1ebf su\u1ea5t<\/strong> t\u1ea1i m\u1ee5c <strong>Thu\u1ebf<\/strong>\u00a0(n\u1ebfu c\u00f3).<\/li>\n<li>T\u1ea1i m\u1ee5c <strong>Th\u1ed1ng k\u00ea<\/strong>: Ch\u1ecdn <strong>Ho\u1ea1t \u0111\u1ed9ng<\/strong>\u00a0l\u00e0<strong>\u00a0Ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh, d\u1ecbch v\u1ee5<\/strong>.<\/li>\n<li>Nh\u1ea5n\u00a0<strong>C\u1ea5t.<\/strong><\/li>\n<\/ul>\n<p><em>V\u00ed d\u1ee5: Tr\u00ean ch\u1ee9ng t\u1eeb mua d\u1ee5ng c\u1ee5 gi\u1ea3ng d\u1ea1y v\u00e0 h\u1ecdc t\u1eadp, s\u1ed1 ti\u1ec1n: 50.000.000 \u0111\u1ed3ng:<\/em><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-39497 size-full\" src=\"\/2025\/wp-content\/uploads\/2025\/07\/7.png\" alt=\"\" width=\"1031\" height=\"545\" srcset=\"\/2025\/wp-content\/uploads\/2025\/07\/7.png 1031w, \/2025\/wp-content\/uploads\/2025\/07\/7-300x159.png 300w, \/2025\/wp-content\/uploads\/2025\/07\/7-1024x541.png 1024w, \/2025\/wp-content\/uploads\/2025\/07\/7-768x406.png 768w, \/2025\/wp-content\/uploads\/2025\/07\/7-50x26.png 50w, \/2025\/wp-content\/uploads\/2025\/07\/7-60x32.png 60w, \/2025\/wp-content\/uploads\/2025\/07\/7-100x53.png 100w\" sizes=\"auto, (max-width: 1031px) 100vw, 1031px\" \/><\/p>\n<p><em>Tr\u00ean ch\u1ee9ng t\u1eeb thanh to\u00e1n ti\u1ec1n \u0111i\u1ec7n th\u00e1ng 4, s\u1ed1 ti\u1ec1n: 4.000.000 \u0111\u1ed3ng:<\/em><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-39499 size-full\" src=\"\/2025\/wp-content\/uploads\/2025\/07\/8.png\" alt=\"\" width=\"1031\" height=\"546\" srcset=\"\/2025\/wp-content\/uploads\/2025\/07\/8.png 1031w, \/2025\/wp-content\/uploads\/2025\/07\/8-300x159.png 300w, \/2025\/wp-content\/uploads\/2025\/07\/8-1024x542.png 1024w, \/2025\/wp-content\/uploads\/2025\/07\/8-768x407.png 768w, \/2025\/wp-content\/uploads\/2025\/07\/8-50x26.png 50w, \/2025\/wp-content\/uploads\/2025\/07\/8-60x32.png 60w, \/2025\/wp-content\/uploads\/2025\/07\/8-100x53.png 100w\" sizes=\"auto, (max-width: 1031px) 100vw, 1031px\" \/><\/p>\n<h3 id=\"4-don-vi-tam-tinh-thue-tndn-va-quyet-toan-thue-tndn\">4.\u00a0\u0110\u01a1n v\u1ecb t\u1ea1m t\u00ednh thu\u1ebf TNDN v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf TNDN<\/h3>\n<p><em><strong>L\u01b0u \u00fd<\/strong>: Tr\u01b0\u1eddng h\u1ee3p anh\/ch\u1ecb h\u1ea1ch to\u00e1n\u00a0chi ph\u00ed tr\u1ef1c ti\u1ebfp TK 154 th\u00ec c\u1ea7n khai b\u00e1o TK k\u1ebft chuy\u1ec3n t\u1eeb TK 154 sang TK 632 b\u1eb1ng c\u00e1ch v\u00e0o menu\u00a0<strong>Danh m\u1ee5c\\T\u00e0i kho\u1ea3n\\T\u00e0i kho\u1ea3n k\u1ebft chuy\u1ec3n.<\/strong><\/em><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-39501 size-full\" src=\"\/2025\/wp-content\/uploads\/2025\/07\/9.png\" alt=\"\" width=\"512\" height=\"313\" srcset=\"\/2025\/wp-content\/uploads\/2025\/07\/9.png 512w, \/2025\/wp-content\/uploads\/2025\/07\/9-300x183.png 300w, \/2025\/wp-content\/uploads\/2025\/07\/9-50x31.png 50w, \/2025\/wp-content\/uploads\/2025\/07\/9-60x37.png 60w, \/2025\/wp-content\/uploads\/2025\/07\/9-100x61.png 100w\" sizes=\"auto, (max-width: 512px) 100vw, 512px\" \/><\/p>\n<p>Th\u1ef1c hi\u1ec7n x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng v\u00e0 T\u1ea1m t\u00ednh thu\u1ebf TNDN nh\u01b0 sau:<\/p>\n<ul>\n<li>X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng theo h\u01b0\u1edbng d\u1eabn <a href=\"https:\/\/helpmimosa.misa.vn\/2025\/kb\/xac-dinh-ket-qua-hoat-dong\/\">t\u1ea1i \u0111\u00e2y<\/a>.<\/li>\n<\/ul>\n<p>Ph\u1ea7n m\u1ec1m l\u1ea5y l\u00ean c\u00e1c ch\u1ee9ng t\u1eeb k\u1ebft chuy\u1ec3n t\u1ea1i m\u00e0n h\u00ecnh\u00a0<strong>X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng<\/strong>, \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh th\u1eb7ng d\u01b0 H\u0110SXKD tr\u01b0\u1edbc thu\u1ebf (<em>N\u1ebfu trong k\u1ef3 kh\u00f4ng ph\u00e1t sinh chi ph\u00ed h\u1ea1ch to\u00e1n v\u00e0o TK 154, anh\/ch\u1ecb b\u1ecf qua thao t\u00e1c n\u00e0y<\/em>).<\/p>\n<ul>\n<li>H\u1ea1ch to\u00e1n nghi\u1ec7p v\u1ee5 T\u1ea1m t\u00ednh thu\u1ebf TNDN theo h\u01b0\u1edbng d\u1eabn\u00a0<a href=\"https:\/\/helpmimosa.misa.vn\/2025\/kb\/tam-tinh-thue-thu-nhap-doanh-nghiep\/\">t\u1ea1i \u0111\u00e2y<\/a>.<\/li>\n<li>H\u1ea1ch to\u00e1n nghi\u1ec7p v\u1ee5 nghi\u1ec7p v\u1ee5 Quy\u1ebft to\u00e1n thu\u1ebf TNDN theo h\u01b0\u1edbng d\u1eabn <a href=\"https:\/\/helpmimosa.misa.vn\/2025\/kb\/quyet-toan-thue-thu-nhap-doanh-nghiep\/\">t\u1ea1i \u0111\u00e2y<\/a>.<\/li>\n<\/ul>\n<h3 id=\"5-xac-dinh-ket-qua-hoat-dong\">5. X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng<\/h3>\n<p>Sau khi th\u1ef1c hi\u1ec7n T\u1ea1m t\u00ednh thu\u1ebf TNDN \u1edf b\u01b0\u1edbc 4, anh\/ch\u1ecb x\u00f3a b\u00fat to\u00e1n\u00a0<strong>X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng<\/strong>\u00a0\u1edf B\u01b0\u1edbc 4 (N\u1ebfu c\u00f3) v\u00e0 th\u00eam m\u1edbi l\u1ea1i b\u00fat to\u00e1n X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng.<\/p>\n<ul>\n<li>V\u00e0o nghi\u1ec7p v\u1ee5<strong>\u00a0T\u1ed5ng h\u1ee3p<\/strong>, ch\u1ecdn<strong>\u00a0X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng<\/strong>.<\/li>\n<li>Khai b\u00e1o th\u00f4ng tin t\u1ea1i ph\u1ea7n Ch\u1ee9ng t\u1eeb: Ng\u00e0y CT, Ng\u00e0y HT, S\u1ed1 CT.<\/li>\n<li>Ph\u1ea7n m\u1ec1m l\u1ea5y l\u00ean c\u00e1c ch\u1ee9ng t\u1eeb k\u1ebft chuy\u1ec3n t\u1ea1i m\u00e0n h\u00ecnh\u00a0<strong>X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng<\/strong>.<\/li>\n<\/ul>\n<h3 id=\"6-ket-chuyen-thang-du-sang-nguon-cctl-40-va-cac-quy-khac-quy-phat-trien-hoat-dong-su-nghiep\">6. K\u1ebft chuy\u1ec3n th\u1eb7ng d\u01b0 sang ngu\u1ed3n CCTL (40%) v\u00e0 c\u00e1c qu\u1ef9 kh\u00e1c (qu\u1ef9 ph\u00e1t tri\u1ec3n ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p)<\/h3>\n<ul>\n<li>V\u00e0o nghi\u1ec7p v\u1ee5\u00a0<strong>T\u1ed5ng h\u1ee3p<\/strong>, ch\u1ecdn\u00a0<strong>Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c\\Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c<\/strong>.<\/li>\n<li>Khai b\u00e1o th\u00f4ng tin t\u1ea1i ph\u1ea7n Ch\u1ee9ng t\u1eeb: Ng\u00e0y CT, Ng\u00e0y HT, S\u1ed1 CT.<\/li>\n<li>H\u1ea1ch to\u00e1n\u00a0<strong>TK N\u1ee3 421, TK C\u00f3 468143 \u2013 \u0111\u1ed1i v\u1edbi ngu\u1ed3n CCTL<\/strong>,\u00a0<strong>TK C\u00f3 4311 \u2013 \u0111\u1ed1i v\u1edbi qu\u1ef9 ph\u00e1t tri\u1ec1n ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p, S\u1ed1 ti\u1ec1n, Ngu\u1ed3n h\u1ecdc ph\u00ed, MLNS\u2026<\/strong><\/li>\n<li>T\u1ea1i m\u1ee5c <strong>Th\u1ed1ng k\u00ea<\/strong>: Ch\u1ecdn <strong>Ho\u1ea1t \u0111\u1ed9ng<\/strong>\u00a0l\u00e0\u00a0<strong>Ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh, d\u1ecbch v\u1ee5<\/strong>.<\/li>\n<li>Nh\u1ea5n<strong>\u00a0C\u1ea5t<\/strong>.<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-39505 size-full\" src=\"\/2025\/wp-content\/uploads\/2025\/07\/12.png\" alt=\"\" width=\"1028\" height=\"472\" srcset=\"\/2025\/wp-content\/uploads\/2025\/07\/12.png 1028w, \/2025\/wp-content\/uploads\/2025\/07\/12-300x138.png 300w, \/2025\/wp-content\/uploads\/2025\/07\/12-1024x470.png 1024w, \/2025\/wp-content\/uploads\/2025\/07\/12-768x353.png 768w, \/2025\/wp-content\/uploads\/2025\/07\/12-50x23.png 50w, \/2025\/wp-content\/uploads\/2025\/07\/12-60x28.png 60w, \/2025\/wp-content\/uploads\/2025\/07\/12-100x46.png 100w\" sizes=\"auto, (max-width: 1028px) 100vw, 1028px\" \/><\/p>\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>In b\u00e1o c\u00e1o ch\u00eanh l\u1ec7ch thu, chi ho\u1ea1t \u0111\u1ed9ng SXKD, d\u1ecbch v\u1ee5<\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>1.\u00a0V\u00e0o menu\u00a0<strong>B\u00e1o c\u00e1o\\B\u00e1o c\u00e1o kh\u00e1c\\B\u00e1o c\u00e1o ch\u00eanh l\u1ec7ch thu, chi ho\u1ea1t \u0111\u1ed9ng SXKD, d\u1ecbch v\u1ee5<\/strong>.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-39507 size-full\" src=\"\/2025\/wp-content\/uploads\/2025\/07\/13.png\" alt=\"\" width=\"1355\" height=\"713\" srcset=\"\/2025\/wp-content\/uploads\/2025\/07\/13.png 1355w, \/2025\/wp-content\/uploads\/2025\/07\/13-300x158.png 300w, \/2025\/wp-content\/uploads\/2025\/07\/13-1024x539.png 1024w, \/2025\/wp-content\/uploads\/2025\/07\/13-768x404.png 768w, \/2025\/wp-content\/uploads\/2025\/07\/13-50x26.png 50w, \/2025\/wp-content\/uploads\/2025\/07\/13-60x32.png 60w, \/2025\/wp-content\/uploads\/2025\/07\/13-100x53.png 100w\" sizes=\"auto, (max-width: 1355px) 100vw, 1355px\" \/><\/p>\n<p>2.\u00a0Khai b\u00e1o tham s\u1ed1 b\u00e1o c\u00e1o.<\/p>\n<p>3.\u00a0Nh\u1ea5n\u00a0<strong>\u0110\u1ed3ng \u00fd<\/strong>.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-39509 size-full\" src=\"\/2025\/wp-content\/uploads\/2025\/07\/14.png\" alt=\"\" width=\"219\" height=\"174\" srcset=\"\/2025\/wp-content\/uploads\/2025\/07\/14.png 219w, \/2025\/wp-content\/uploads\/2025\/07\/14-50x40.png 50w, \/2025\/wp-content\/uploads\/2025\/07\/14-60x48.png 60w, \/2025\/wp-content\/uploads\/2025\/07\/14-100x79.png 100w\" sizes=\"auto, (max-width: 219px) 100vw, 219px\" \/><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-31405 size-full\" src=\"\/2025\/wp-content\/uploads\/2024\/11\/39.jpg\" alt=\"\" width=\"1211\" height=\"889\" srcset=\"\/2025\/wp-content\/uploads\/2024\/11\/39.jpg 1211w, \/2025\/wp-content\/uploads\/2024\/11\/39-300x220.jpg 300w, \/2025\/wp-content\/uploads\/2024\/11\/39-1024x752.jpg 1024w, \/2025\/wp-content\/uploads\/2024\/11\/39-768x564.jpg 768w, \/2025\/wp-content\/uploads\/2024\/11\/39-50x37.jpg 50w, \/2025\/wp-content\/uploads\/2024\/11\/39-60x44.jpg 60w, \/2025\/wp-content\/uploads\/2024\/11\/39-100x73.jpg 100w\" sizes=\"auto, (max-width: 1211px) 100vw, 1211px\" \/><\/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":[937],"ht-kb-tag":[],"class_list":["post-31367","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-nganh-giao-duc"],"_links":{"self":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/31367","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":3,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/31367\/revisions"}],"predecessor-version":[{"id":39511,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/31367\/revisions\/39511"}],"wp:attachment":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/media?parent=31367"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-category?post=31367"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-tag?post=31367"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}