{"id":33427,"date":"2025-01-20T15:31:33","date_gmt":"2025-01-20T08:31:33","guid":{"rendered":"https:\/\/helpmimosa.misa.vn\/2025\/?post_type=ht_kb&p=33427"},"modified":"2026-07-13T10:59:51","modified_gmt":"2026-07-13T03:59:51","slug":"quy-trinh-thu-hoat-dong-san-xuat-kinh-doanh-dich-vu","status":"publish","type":"ht_kb","link":"https:\/\/helpmimosa.misa.vn\/2025\/kb\/quy-trinh-thu-hoat-dong-san-xuat-kinh-doanh-dich-vu\/","title":{"rendered":"Quy tr\u00ecnh thu ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh, d\u1ecbch v\u1ee5"},"content":{"rendered":"

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1. T\u1ed5ng quan<\/h3>\n
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B\u00e0i vi\u1ebft n\u00e0y h\u01b0\u1edbng d\u1eabn anh\/ch\u1ecb c\u00e1ch \u0111\u1ecbnh kho\u1ea3n v\u00e0 thao t\u00e1c nh\u1eadp li\u1ec7u v\u00e0o ph\u1ea7n m\u1ec1m khi c\u00f3 ph\u00e1t sinh thu, chi t\u1eeb ngu\u1ed3n ho\u1ea1t \u0111\u1ed9ng SXKD.<\/p>\n<\/div><\/div>\n
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2. M\u00f4 t\u1ea3 nghi\u1ec7p v\u1ee5<\/h3>\n
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Theo TT 24\/2024\/TT-BTC h\u01b0\u1edbng d\u1eabn h\u1ea1ch to\u00e1n t\u00e0i kho\u1ea3n 531 \u2013 Thu ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh, d\u1ecbch v\u1ee5:\u00a0Ph\u1ea3n \u00e1nh v\u00e0o t\u00e0i kho\u1ea3n n\u00e0y c\u00e1c kho\u1ea3n thu c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh, d\u1ecbch v\u1ee5 nh\u01b0: C\u00e1c kho\u1ea3n doanh thu v\u1ec1 b\u00e1n s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, \u1ea5n ch\u1ec9, cung c\u1ea5p d\u1ecbch v\u1ee5; kho\u1ea3n thu v\u1ec1 c\u00e1c \u0111\u1ec1 t\u00e0i, d\u1ef1 \u00e1n li\u00ean doanh, li\u00ean k\u1ebft v\u1edbi c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n; thu d\u1ecbch v\u1ee5 \u0111\u00e0o t\u1ea1o; d\u1ecbch v\u1ee5 d\u1ea1y ngh\u1ec1; d\u1ecbch v\u1ee5 y t\u1ebf; d\u1ecbch v\u1ee5 v\u0103n h\u00f3a; d\u1ecbch v\u1ee5 th\u1ec3 thao v\u00e0 du l\u1ecbch; d\u1ecbch v\u1ee5 th\u00f4ng tin truy\u1ec1n th\u00f4ng v\u00e0 b\u00e1o ch\u00ed; d\u1ecbch v\u1ee5 khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7; d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p kinh t\u1ebf v\u00e0 s\u1ef1 nghi\u1ec7p kh\u00e1c; thu cho thu\u00ea t\u00e0i s\u1ea3n (k\u1ec3 c\u1ea3 thu c\u1ee7a c\u00e1c c\u01a1 quan, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb c\u00f3 t\u00e0i s\u1ea3n cho s\u1eed d\u1ee5ng chung theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt); c\u00e1c kho\u1ea3n thu d\u1ecbch v\u1ee5 kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt (nh\u01b0 d\u1ecbch v\u1ee5 g\u1eedi xe, cho thu\u00ea ki\u1ed1t\u2026).<\/span><\/p>\n
Ca\u0301c ngu\u00f4\u0300n thu hoa\u0323t \u0111\u1ed9ng sa\u0309n xu\u00e2\u0301t kinh doanh, di\u0323ch vu\u0323, bao g\u00f4\u0300m: Thu ho\u0323c phi\u0301, thu vi\u1ec7n phi\u0301, thu di\u0323ch vu\u0323 g\u01b0\u0309i xe, thu cho thu\u00ea c\u0103ng tin (kiot)\u2026<\/p>\n<\/div><\/div>\n
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3. \u0110\u1ecbnh kho\u1ea3n<\/h3>\n
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3.1. Khi thu \u0111\u01b0\u1ee3c kinh ph\u00ed t\u1eeb ho\u1ea1t \u0111\u1ed9ng kh\u00e1c:<\/h4>\n
N\u1ee3 TK 111, 112\/C\u00f3 TK 531<\/p>\n
3.2. N\u1ed9p ti\u1ec1n v\u00e0o NH, KB:<\/h4>\n
N\u1ee3 TK 112\/C\u00f3 TK 111, 112<\/p>\n
3.3. Khi chi t\u1eeb ngu\u1ed3n d\u1ecbch v\u1ee5:<\/h4>\n
3.3.1. Chi ho\u1ea1t \u0111\u1ed9ng<\/strong><\/h5>\n
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\u1ee6y nhi\u1ec7m chi: <\/strong>N\u1ee3 TK 154, 642\/C\u00f3 TK 112<\/li>\n
R\u00fat ti\u1ec1n m\u1eb7t v\u1ec1 nh\u1eadp qu\u1ef9:<\/strong> N\u1ee3 TK 111\/C\u00f3 TK 112.<\/li>\n<\/ul>\n
3.3.2. Chi l\u01b0\u01a1ng, ph\u1ee5 c\u1ea5p cho ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/strong><\/h5>\n
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Khi chi l\u01b0\u01a1ng:<\/strong> N\u1ee3 TK 334\/C\u00f3 TK 1121<\/li>\n
H\u1ea1ch to\u00e1n chi ph\u00ed l\u01b0\u01a1ng:<\/strong> N\u1ee3 154, 6421\/C\u00f3 334<\/li>\n<\/ul>\n
3.3.3. Thanh to\u00e1n BH, KPC\u0110<\/strong><\/h5>\n
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Khi chi b\u1ea3o hi\u1ec3m, KPC\u0110: <\/strong>N\u1ee3 TK 332\/C\u00f3 1121<\/li>\n
H\u1ea1ch to\u00e1n chi ph\u00ed b\u1ea3o hi\u1ec3m:<\/strong><\/li>\n<\/ul>\n
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BH c\u01a1 quan \u0111\u00f3ng: <\/strong>N\u1ee3 TK 154, 642\/C\u00f3 TK 332\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/li>\n
BH kh\u1ea5u tr\u1eeb v\u00e0o l\u01b0\u01a1ng: <\/strong>N\u1ee3 TK 334\/C\u00f3 TK 332<\/li>\n
BH kh\u1ea5u tr\u1eeb v\u00e0o l\u01b0\u01a1ng:<\/strong> N\u1ee3 TK 154, 6421\/C\u00f3 TK 334<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n
3.3.4. Chi n\u1ed9p thu\u1ebf GTGT, TNDN<\/strong><\/h5>\n
– Chi n\u1ed9p thu\u1ebf GTGT:<\/strong><\/p>\n
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Khi chi n\u1ed9p thu\u1ebf:<\/strong> N\u1ee3 TK 33311\/C\u00f3 TK 111, 112<\/li>\n
Khi x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p tr\u00edch v\u00e0o doanh thu:<\/strong> N\u1ee3 TK 531\/C\u00f3 TK 33311<\/li>\n<\/ul>\n
– Chi n\u1ed9p thu\u1ebf TNDN:<\/strong><\/p>\n
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Khi chi n\u1ed9p thu\u1ebf:<\/strong> N\u1ee3 TK 3334\/C\u00f3 TK 111, 112<\/li>\n
Khi x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p:<\/strong> N\u1ee3 TK 821\/C\u00f3 TK 3334<\/li>\n<\/ul>\n
– Chi n\u1ed9p thu\u1ebf m\u00f4n b\u00e0i:<\/strong><\/p>\n
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Khi chi n\u1ed9p thu\u1ebf m\u00f4n b\u00e0i:<\/strong> N\u1ee3 TK 3337\/C\u00f3 c\u00e1c TK 111, 112<\/li>\n
Khi x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf m\u00f4n b\u00e0i ph\u1ea3i n\u1ed9p:<\/strong> N\u1ee3 TK 6428\/C\u00f3 TK 3337<\/li>\n
L\u01b0u \u00fd:<\/strong>\u00a0Theo c\u00f4ng v\u0103n\u00a0S\u1ed1: 645\/CT-CS<\/strong><\/a>\u00a0ng\u00e0y 23\/01\/2026 k\u1ec3 t\u1eeb ng\u00e0y\u00a001\/01\/2026<\/strong>, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ph\u1ea3i n\u1ed9p l\u1ec7 ph\u00ed m\u00f4n b\u00e0i \u0111\u1ed1i v\u1edbi n\u0103m 2026 v\u00e0 c\u00e1c n\u0103m ti\u1ebfp theo. Theo \u0111\u00f3, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 khai l\u1ec7 ph\u00ed m\u00f4n b\u00e0i \u0111\u1ed1i v\u1edbi n\u0103m 2026 v\u00e0 c\u00e1c n\u0103m ti\u1ebfp theo.<\/li>\n<\/ul>\n
3.4. Ho\u00e0n tr\u1ea3 gi\u1ea3m s\u1ed1 \u0111\u00e3 thu\u00a0<\/h4>\n
Khi n\u1ed9p tr\u1ea3 v\u00e0 ho\u00e0n tr\u1ea3 s\u1ed1 ti\u1ec1n \u0111\u00e3 thu h\u1ea1ch to\u00e1n:<\/strong><\/p>\n
N\u1ee3 TK 531\/C\u00f3 c\u00e1c TK 111, 112<\/p>\n
3.5. Thu l\u1ea1i ti\u1ec1n ho\u00e0n tr\u1ea3 do chi sai, nh\u1ea7m t\u00e0i kho\u1ea3n, \u0111\u1ed1i t\u01b0\u1ee3ng<\/h4>\n
Khi thu l\u1ea1i ti\u1ec1n \u0111\u00e3 chi do chuy\u1ec3n nh\u1ea7m t\u00e0i kho\u1ea3n, \u0111\u1ed1i t\u01b0\u1ee3ng ho\u1eb7c chi th\u1eeba, ghi:\u00a0<\/strong><\/p>\n
N\u1ee3\u00a0 c\u00e1c TK 111, 112\/ C\u00f3 c\u00e1c TK 642, 154<\/p>\n
3.6. Cu\u1ed1i k\u1ef3\/qu\u00fd\/n\u0103m, k\u1ebft chuy\u1ec3n doanh thu, chi ph\u00ed x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng:<\/h4>\n
– K\u1ebft chuy\u1ec3n doanh thu \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng:<\/strong><\/p>\n
\u00a0 \u00a0 \u00a0 \u00a0 N\u1ee3 TK 531\/C\u00f3 TK 911<\/p>\n
– K\u1ebft chuy\u1ec3n chi ph\u00ed \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng:<\/strong><\/p>\n
\u00a0 \u00a0 \u00a0 \u00a0 N\u1ee3 TK 911\/C\u00f3 TK 642<\/p>\n
– K\u1ebft chuy\u1ec3n th\u1eb7ng d\u01b0\/th\u00e2m h\u1ee5t trong k\u1ef3:<\/strong><\/p>\n
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N\u1ebfu th\u1eb7ng d\u01b0: N\u1ee3 TK 911\/C\u00f3 TK 421<\/li>\n
N\u1ebfu th\u00e2m h\u1ee5t: N\u1ee3 TK 421 \/C\u00f3 TK 911<\/li>\n<\/ul>\n
3.7. Cu\u1ed1i k\u1ef3\/qu\u00fd\/n\u0103m, tr\u00edch l\u1eadp ngu\u1ed3n c\u1ea3i c\u00e1ch ti\u1ec1n l\u01b0\u01a1ng & tr\u00edch l\u1eadp qu\u1ef9 (n\u1ebfu c\u00f3)<\/h4>\n
L\u01b0u \u00fd: Cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n, \u0111\u01a1n v\u1ecb l\u1eadp B\u1ea3ng x\u00e1c \u0111\u1ecbnh ch\u00eanh l\u1ec7ch thu, chi t\u1eeb kinh ph\u00ed \u0111\u01b0\u1ee3c giao t\u1ef1 ch\u1ee7 (theo s\u1ed5 S90-H) \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c s\u1ed1 ch\u00eanh l\u1ec7ch thu, chi c\u0103n c\u1ee9 theo c\u01a1 ch\u1ebf t\u00e0i ch\u00ednh hi\u1ec7n h\u00e0nh m\u00e0 \u0111\u01a1n v\u1ecb \u00e1p d\u1ee5ng.<\/p>\n
N\u1ee3 TK 421<\/p>\n
C\u00f3 TK 4681 (Tr\u00edch l\u1eadp 40% CCTL)<\/p>\n
C\u00f3 TK 431 (Tr\u00edch l\u1eadp qu\u1ef9)<\/p>\n<\/div><\/div>\n
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4. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n<\/h3>\n
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L\u01b0u \u00fd:\u00a0<\/strong><\/p>\n
\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 c\u1ee7a ngu\u1ed3n kh\u00e1c.<\/p>\n
B\u01b0\u1edbc 1:<\/strong> V\u00e0o Danh m\u1ee5c<\/strong>, ch\u1ecdn M\u1ee5c l\u1ee5c ng\u00e2n s\u00e1ch<\/strong>, ch\u1ecdn Ngu\u1ed3n kinh ph\u00ed.<\/strong><\/p>\n
$\"\"$ <\/p>\n
B\u01b0\u1edbc 2:<\/strong> Ch\u1ecdn chu\u1ed9t v\u00e0o d\u00f2ng Ngu\u1ed3n kh\u00e1c<\/strong>\u00a0r\u1ed3i Nh\u1ea5n\u00a0Th\u00eam.<\/strong><\/p>\n
B\u01b0\u1edbc 3:<\/strong> Khai b\u00e1o th\u00f4ng tin ngu\u1ed3n con, nh\u1ea5n C\u1ea5t<\/strong>.<\/p>\n
L\u01b0u \u00fd: M\u00e3 ngu\u1ed3n con b\u1eaft \u0111\u1ea7u b\u1eb1ng m\u00e3 ngu\u1ed3n cha (V\u00ed d\u1ee5 ngu\u1ed3n kh\u00e1c m\u00e3 l\u00e0 7 th\u00ec m\u00e3 c\u00e1c ngu\u1ed3n con s\u1ebd l\u00e0 7.1, 7.2,\u2026), tham kh\u1ea3o h\u01b0\u1edbng d\u1eabn chi ti\u1ebft\u00a0t\u1ea1i \u0111\u00e2y<\/a>.<\/p>\n
$\"\"$ <\/p>\n
B\u01b0\u1edbc 4:<\/span>\u00a0<\/span><\/strong>C\u00e1c<\/span>\u00a0<\/span>TK 154, 641, 642, 615, 821 ph\u1ea3i chi ti\u1ebft theo Ngu\u1ed3n, Ch\u01b0\u01a1ng, Lo\u1ea1i \u2013 Kho\u1ea3n, M\u1ee5c v\u00e0 Ti\u1ec3u m\u1ee5c; TK 515, 531, 421, 911 ph\u1ea3i chi ti\u1ebft theo Ngu\u1ed3n, Ch\u01b0\u01a1ng, Lo\u1ea1i \u2013 Kho\u1ea3n.<\/p>\n
V\u00e0o Danh m\u1ee5c\\T\u00e0i kho\u1ea3n\\H\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n<\/strong>. Nh\u1ea5n \u0111\u00fap chu\u1ed9t t\u1ea1i t\u00e0i kho\u1ea3n c\u1ea7n thi\u1ebft l\u1eadp. T\u00edch ch\u1ecdn th\u00f4ng tin Chi ti\u1ebft theo<\/strong>. Nh\u1ea5n C\u1ea5t<\/strong>.<\/p>\n
<\/p>\n
B\u01b0\u1edbc 5:<\/strong> Khi nh\u1eadp li\u1ec7u, l\u01b0u \u00fd nh\u1eadp \u0111\u1ea7y \u0111\u1ee7 MLNS \u0111\u1ec3 l\u00ean \u0111\u01b0\u1ee3c c\u00e1c b\u00e1o c\u00e1o \u0111\u00fang.<\/p>\n
4.1. Thu ti\u1ec1n ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh<\/h4>\n
Tr\u01b0\u1eddng h\u1ee3p 1: Thu h\u1ecdc ph\u00ed b\u1eb1ng ti\u1ec1n m\u1eb7t<\/h5>\n
V\u00ed d\u1ee5 1: Thu h\u1ecdc ph\u00ed h\u1ecdc k\u1ef3 1 b\u1eb1ng ti\u1ec1n m\u1eb7t, s\u1ed1 ti\u1ec1n: 360.000.000 \u0111\u1ed3ng.<\/em><\/p>\n
B\u01b0\u1edbc 1:<\/strong> Va\u0300o nghi\u1ec7p v\u1ee5 Ti\u1ec1n m\u1eb7t<\/strong>, ch\u1ecdn\u00a0L\u1eadp phi\u1ebfu thu\\Phi\u1ebfu thu<\/strong>.<\/p>\n
B\u01b0\u1edbc 2:<\/strong> Khai ba\u0301o th\u00f4ng tin ch\u1ee9ng t\u1eeb tr\u00ean Phi\u1ebfu thu.<\/p>\n
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T\u1ea1i tab\u00a0H\u1ea1ch to\u00e1n<\/strong>: \u0111\u1ecbnh kho\u1ea3n\u00a0TK N\u1ee3 1111, TK C\u00f3 531<\/strong>,\u00a0S\u1ed1 ti\u1ec1n<\/strong>, ch\u1ecdn\u00a0Ngu\u1ed3n<\/strong>\u00a0t\u01b0\u01a1ng \u1ee9ng \u0111\u01b0\u1ee3c khai b\u00e1o \u1edf danh m\u1ee5c Ngu\u1ed3n kinh ph\u00ed:\u00a0Ngu\u1ed3n h\u1ecdc ph\u00ed<\/strong>,\u00a0C\u1ea5p ph\u00e1t<\/strong>\u00a0l\u00e0\u00a0Kh\u00e1c, Nghi\u1ec7p v\u1ee5\u00a0<\/strong>l\u00e0\u00a0Kh\u00f4ng ch\u1ecdn<\/strong>.<\/li>\n
T\u1ea1i tab\u00a0Th\u1ed1ng k\u00ea<\/strong>: Ch\u1ecdn Ho\u1ea1t \u0111\u1ed9ng<\/strong>\u00a0l\u00e0\u00a0Ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh, d\u1ecbch v\u1ee5<\/strong>.<\/li>\n<\/ul>\n
B\u01b0\u1edbc 3:<\/strong> Nh\u1ea5n C\u1ea5t<\/strong>.<\/p>\n
<\/p>\n
Tr\u01b0\u1eddng h\u1ee3p 2: Thu b\u1eb1ng ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng<\/h5>\n
V\u00ed d\u1ee5 2: Thu h\u1ecdc ph\u00ed h\u1ecdc k\u1ef3 1 n\u0103m h\u1ecdc 2025 \u2013 2026 b\u1eb1ng ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng, s\u1ed1 ti\u1ec1n: 360.000.000 \u0111\u1ed3ng<\/em><\/p>\n
B\u01b0\u1edbc 1:<\/strong> Va\u0300o nghi\u1ec7p v\u1ee5 Ti\u1ec1n g\u1eedi<\/strong>, ch\u1ecdn\u00a0Thu ti\u1ec1n\\Thu ti\u1ec1n g\u1eedi.
\n<\/strong><\/p>\n
B\u01b0\u1edbc 2:<\/strong> Khai ba\u0301o th\u00f4ng tin ch\u1ee9ng t\u1eeb tr\u00ean Thu ti\u1ec1n g\u1eedi.<\/p>\n
\n
T\u1ea1i tab\u00a0H\u1ea1ch to\u00e1n<\/strong>: \u0111\u1ecbnh kho\u1ea3n\u00a0TK N\u1ee3 1121, TK C\u00f3 531<\/strong>,\u00a0S\u1ed1 ti\u1ec1n<\/strong>, ch\u1ecdn\u00a0Ngu\u1ed3n<\/strong>\u00a0t\u01b0\u01a1ng \u1ee9ng \u0111\u01b0\u1ee3c khai b\u00e1o \u1edf danh m\u1ee5c Ngu\u1ed3n kinh ph\u00ed:\u00a0Ngu\u1ed3n Thu h\u1ecdc ph\u00ed<\/strong>,\u00a0C\u1ea5p ph\u00e1t<\/strong>\u00a0l\u00e0\u00a0Kh\u00e1c, Nghi\u1ec7p v\u1ee5\u00a0<\/strong>l\u00e0\u00a0Kh\u00f4ng ch\u1ecdn<\/strong>.<\/li>\n
T\u1ea1i tab\u00a0Th\u1ed1ng k\u00ea<\/strong>: Ch\u1ecdn Ho\u1ea1t \u0111\u1ed9ng<\/strong>\u00a0l\u00e0\u00a0Ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh, d\u1ecbch v\u1ee5<\/strong>.<\/li>\n<\/ul>\n
B\u01b0\u1edbc 3:<\/strong> Nh\u1ea5n C\u1ea5t<\/strong>.<\/p>\n
<\/p>\n
4.2. N\u1ed9p ti\u1ec1n v\u00e0o t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng, kho b\u1ea1c<\/h4>\n
Tr\u01b0\u1eddng h\u1ee3p 1: N\u1ed9p ti\u1ec1n m\u1eb7t v\u00e0o TK kho b\u1ea1c<\/strong><\/h5>\n
B\u01b0\u1edbc 1:<\/strong>\u00a0Va\u0300o nghi\u1ec7p v\u1ee5\u00a0Ti\u1ec1n m\u1eb7t<\/strong>, ch\u1ecdn L\u1eadp phi\u1ebfu chi\\Phi\u00ea\u0301u chi n\u00f4\u0323p ti\u00ea\u0300n va\u0300o NH, KB<\/strong>.<\/p>\n
B\u01b0\u1edbc 2:<\/strong>\u00a0Nh\u1eadp\u00a0TK N\u1ee3 1121, TK C\u00f3 1111, S\u1ed1 ti\u1ec1n, Ngu\u1ed3n kinh ph\u00ed: Ngu\u1ed3n h\u1ecdc ph\u00ed.<\/strong><\/p>\n
B\u01b0\u1edbc 3:<\/strong>\u00a0Nh\u1ea5n\u00a0C\u1ea5t<\/strong>.<\/p>\n
<\/p>\n
Tr\u01b0\u1eddng h\u1ee3p 2: N\u1ed9p ti\u1ec1n t\u1eeb ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng v\u00e0o TK kho b\u1ea1c<\/strong><\/h5>\n
B\u01b0\u1edbc 1:<\/strong> Va\u0300o nghi\u1ec7p v\u1ee5 Ti\u1ec1n g\u1eedi\\Chuy\u1ec3n ti\u1ec1n n\u1ed9i b\u1ed9
\n<\/strong><\/p>\n
B\u01b0\u1edbc 2:<\/strong>\u00a0Nh\u1eadp\u00a0TK N\u1ee3 1121, TK C\u00f3 1121, S\u1ed1 ti\u1ec1n, Ngu\u1ed3n kinh ph\u00ed: Ngu\u1ed3n h\u1ecdc ph\u00ed.<\/strong><\/p>\n
B\u01b0\u1edbc 3:<\/strong>\u00a0Nh\u1eadp\u00a0TK \u0111i: TK ng\u00e2n h\u00e0ng; TK \u0111\u1ebfn: TK kho b\u1ea1c.<\/strong><\/p>\n
B\u01b0\u1edbc 4:<\/strong>\u00a0Nh\u1ea5n\u00a0C\u1ea5t<\/strong>.<\/p>\n
$\"\"$ <\/p>\n
4.3. Chi ti\u1ec1n t\u1eeb ngu\u1ed3n thu<\/h4>\n
4.3.1. Chi ho\u1ea1t \u0111\u1ed9ng<\/h5>\n
B\u01b0\u1edbc 1:<\/strong>\u00a0Va\u0300o nghi\u1ec7p v\u1ee5\u00a0Ti\u1ec1n g\u1eedi\\Chi ti\u1ec1n\\Chi ti\u1ec1n g\u1eedi<\/strong>\u00a0ho\u1eb7c\u00a0Ti\u1ec1n m\u1eb7t\\L\u1eadp phi\u1ebfu chi\\Phi\u1ebfu chi<\/strong>.<\/p>\n
B\u01b0\u1edbc 2:<\/strong>\u00a0T\u1ea1i tab\u00a0H\u1ea1ch to\u00e1n<\/strong>: \u0111\u1ecbnh kho\u1ea3n\u00a0TK N\u1ee3 154\/642, TK C\u00f3 1121\/1111<\/strong>,\u00a0S\u1ed1 ti\u1ec1n<\/strong>,\u00a0Ngu\u1ed3n\u00a0<\/strong>l\u00e0\u00a0Ngu\u1ed3n h\u1ecdc ph\u00ed, C\u1ea5p ph\u00e1t\u00a0<\/strong>l\u00e0\u00a0Kh\u00e1c\u00a0<\/strong>v\u00e0\u00a0Nghi\u1ec7p v\u1ee5\u00a0<\/strong>l\u00e0\u00a0Kh\u00f4ng ch\u1ecdn<\/strong>.<\/p>\n
B\u01b0\u1edbc 3:<\/strong>\u00a0T\u1ea1i tab\u00a0Th\u1ed1ng k\u00ea<\/strong>: ch\u1ecdn\u00a0Ho\u1ea1t \u0111\u1ed9ng<\/strong>\u00a0l\u00e0\u00a0Ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh, d\u1ecbch v\u1ee5<\/strong>.<\/p>\n
B\u01b0\u1edbc 4:<\/strong>\u00a0Nh\u1ea5n\u00a0C\u1ea5t<\/strong>.<\/p>\n
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>\n
Tr\u00ean ch\u1ee9ng t\u1eeb thanh to\u00e1n ti\u1ec1n \u0111i\u1ec7n th\u00e1ng 8 , s\u1ed1 ti\u1ec1n: 4.000.000 \u0111\u1ed3ng:<\/em><\/p>\n
$\"\"$ <\/p>\n
4.3.2. Chi l\u01b0\u01a1ng, b\u1ea3o hi\u1ec3m<\/h5>\n
Xem h\u01b0\u1edbng d\u1eabn chi ti\u1ebft c\u00e1ch h\u1ea1ch to\u00e1n\u00a0t\u1ea1i \u0111\u00e2y<\/a>.<\/p>\n
4.4. H\u1ea1ch to\u00e1n ho\u00e0n tr\u1ea3 gi\u1ea3m s\u1ed1 \u0111\u00e3 thu<\/h4>\n
B\u01b0\u1edbc 1:<\/strong>\u00a0V\u00e0o\u00a0Ti\u1ec1n m\u1eb7t\\L\u1eadp phi\u1ebfu chi\\Phi\u1ebfu chi<\/strong>\u00a0ho\u1eb7c v\u00e0o\u00a0Ti\u1ec1n g\u1eedi\\Chi ti\u1ec1n\\chi ti\u1ec1n g\u1eedi<\/strong><\/p>\n
B\u01b0\u1edbc 2:\u00a0<\/strong>Nh\u1eadp th\u00f4ng tin cho ch\u1ee9ng t\u1eeb chi ti\u1ec1n g\u1eedi<\/p>\n
\n
H\u1ea1ch to\u00e1n N\u1ee3 TK 531\/C\u00f3 TK 111, 112<\/li>\n
Ch\u1ecdn\u00a0Ho\u1ea1t \u0111\u1ed9ng<\/strong>\u00a0b\u00ean tab\u00a0Th\u1ed1ng k\u00ea<\/strong><\/li>\n<\/ul>\n
B\u01b0\u1edbc 3:<\/strong>\u00a0Nh\u1ea5n\u00a0C\u1ea5t<\/strong><\/p>\n
$\"\"$ <\/p>\n
4.5. H\u1ea1ch to\u00e1n thu l\u1ea1i ti\u1ec1n chi sai, chi th\u1eeba, nh\u1ea7m t\u00e0i kho\u1ea3n, \u0111\u1ed1i t\u01b0\u1ee3ng<\/h4>\n
B\u01b0\u1edbc 1:<\/strong>\u00a0V\u00e0o\u00a0Ti\u1ec1n m\u1eb7t\\L\u1eadp phi\u1ebfu thu\\Phi\u1ebfu thu<\/strong>\u00a0ho\u1eb7c v\u00e0o\u00a0Ti\u1ec1n g\u1eedi\\Thu ti\u1ec1n\\Thu ti\u1ec1n g\u1eedi<\/strong><\/p>\n
B\u01b0\u1edbc 2:\u00a0<\/strong>Nh\u1eadp th\u00f4ng tin cho ch\u1ee9ng t\u1eeb chi ti\u1ec1n g\u1eedi<\/p>\n
\n
H\u1ea1ch to\u00e1n N\u1ee3\u00a0 c\u00e1c TK 111, 112 \/C\u00f3\u00a0 c\u00e1c TK\u00a0 642, 154<\/li>\n
Ch\u1ecdn\u00a0Ho\u1ea1t \u0111\u1ed9ng<\/strong>\u00a0b\u00ean tab\u00a0Th\u1ed1ng k\u00ea<\/strong><\/li>\n<\/ul>\n
B\u01b0\u1edbc 3:<\/strong>\u00a0Nh\u1ea5n\u00a0C\u1ea5t<\/strong><\/p>\n
$\"\"$ <\/p>\n
4.6. H\u1ea1ch to\u00e1n c\u00e1c kho\u1ea3n thu\u1ebf<\/h4>\nAnh Ch\u1ecb tham kh\u1ea3o h\u01b0\u1edbng d\u1eabn chi ti\u1ebft t\u1ea1i \u0111\u00e2y<\/a><\/p>\n
4.6.1. H\u1ea1ch to\u00e1n thu\u1ebf GTGT<\/h5>\n
\u2013 B\u01b0\u1edbc 1: X\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p:<\/strong><\/p>\n
V\u00e0o\u00a0T\u1ed5ng h\u1ee3p\\Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c<\/strong>: H\u1ea1ch to\u00e1n N\u1ee3 531\/C\u00f3 33311, s\u1ed1 ti\u1ec1n ph\u1ea3i n\u1ed9p (tr\u00edch 5% ho\u1eb7c 2% c\u1ee7a c\u00e1c ngu\u1ed3n thu d\u1ecbch v\u1ee5).<\/p>\n
$\"\"$ <\/p>\n
\u2013 B\u01b0\u1edbc 2: N\u1ed9p thu\u1ebf GTGT:<\/strong><\/p>\n
\n
N\u1ed9p b\u1eb1ng ti\u1ec1n m\u1eb7t: V\u00e0o\u00a0Ti\u1ec1n m\u1eb7t\\Phi\u1ebfu chi.<\/strong><\/li>\n
N\u1ed9p b\u1eb1ng ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng: V\u00e0o Ti\u1ec1n g\u1eedi\\Chi ti\u1ec1n g\u1eedi.<\/strong><\/li>\n<\/ul>\n
$\"\"$ <\/p>\n
4.6.2. H\u1ea1ch to\u00e1n thu\u1ebf TNDN<\/h5>\n
\u2013 B\u01b0\u1edbc 1: X\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p:<\/strong><\/p>\n
V\u00e0o\u00a0T\u1ed5ng h\u1ee3p\\Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c<\/strong>: H\u1ea1ch to\u00e1n N\u1ee3 821\/C\u00f3 3334, s\u1ed1 ti\u1ec1n ph\u1ea3i n\u1ed9p.<\/p>\n
$\"\"$ <\/p>\n
\u2013 B\u01b0\u1edbc 2: N\u1ed9p thu\u1ebf TNDN:<\/strong><\/p>\n
\n
N\u1ed9p b\u1eb1ng ti\u1ec1n m\u1eb7t: V\u00e0o\u00a0Ti\u1ec1n m\u1eb7t\\Phi\u1ebfu chi.<\/strong><\/li>\n
N\u1ed9p b\u1eb1ng ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng: V\u00e0o\u00a0Ti\u1ec1n g\u1eedi\\Chi ti\u1ec1n g\u1eedi.<\/strong><\/li>\n<\/ul>\n
$\"\"$ <\/p>\n
4.7. X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng<\/h4>\n
L\u01b0u \u00fd:<\/strong> Tr\u01b0\u1eddng h\u1ee3p c\u00f3 ph\u00e1t sinh h\u1ea1ch to\u00e1n chi ph\u00ed tr\u1ef1c ti\u1ebfp tr\u00ean 154, c\u1ea7n k\u1ebft chuy\u1ec3n TK 154 sang TK 632 tr\u01b0\u1edbc khi x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng.<\/p>\n
Thao t\u00e1c x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng ch\u1ec9 l\u00e0m v\u00e0o th\u1eddi \u0111i\u1ec3m cu\u1ed1i k\u1ef3 ( th\u00e1ng, qu\u00fd, n\u0103m) tr\u01b0\u1edbc khi l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, b\u00e1o c\u00e1o quy\u1ebft to\u00e1n.<\/p>\n
V\u00e0o\u00a0T\u1ed5ng h\u1ee3p\\Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c<\/strong>, h\u1ea1ch to\u00e1n N\u1ee3 632\/C\u00f3 154, s\u1ed1 ti\u1ec1n l\u00e0 s\u1ed1 d\u01b0 N\u1ee3 TK 154 cu\u1ed1i k\u1ef3.<\/p>\n
$\"\"$ <\/p>\n
C\u00e1c b\u01b0\u1edbc x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng nh\u01b0 sau:<\/strong><\/p>\n
\n
V\u00e0o nghi\u1ec7p v\u1ee5\u00a0T\u1ed5ng h\u1ee3p<\/strong>, ch\u1ecdn\u00a0X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng<\/strong>.<\/li>\n
Ph\u1ea7n m\u1ec1m l\u1ea5y l\u00ean c\u00e1c ch\u1ee9ng t\u1eeb k\u1ebft chuy\u1ec3n t\u1ea1i m\u00e0n h\u00ecnh\u00a0X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng<\/strong>.<\/li>\n<\/ul>\n
$\"\"$ <\/p>\n
B\u01b0\u1edbc 3:<\/strong>\u00a0Nh\u1ea5n\u00a0C\u1ea5t<\/strong>.<\/p>\n
4.8. Tr\u00edch l\u1eadp ngu\u1ed3n CCTL (40%) v\u00e0 tr\u00edch l\u1eadp c\u00e1c qu\u1ef9 theo quy \u0111\u1ecbnh<\/h4>\n
B\u01b0\u1edbc 1:<\/strong>\u00a0V\u00e0o nghi\u1ec7p v\u1ee5 T\u1ed5ng h\u1ee3p<\/strong>\\Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c<\/strong>.<\/p>\n
B\u01b0\u1edbc 2:<\/strong> H\u1ea1ch to\u00e1n:
\n\u2013 Tr\u00edch l\u1eadp CCTL: N\u1ee3 421\/C\u00f3 468
\n\u2013 Tr\u00edch l\u1eadp qu\u1ef9: N\u1ee3 421\/C\u00f3 431<\/p>\n
B\u01b0\u1edbc 3:<\/strong> Nh\u1ea5n C\u1ea5t.<\/strong><\/p>\n
$\"\"$ <\/p>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":71,"template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[975],"ht-kb-tag":[],"class_list":["post-33427","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-quy-trinh-hach-toan-nghiep-vu"],"_links":{"self":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/33427","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\/71"}],"version-history":[{"count":5,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/33427\/revisions"}],"predecessor-version":[{"id":54493,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/33427\/revisions\/54493"}],"wp:attachment":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/media?parent=33427"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-category?post=33427"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-tag?post=33427"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}