{"id":34615,"date":"2025-03-25T16:57:19","date_gmt":"2025-03-25T09:57:19","guid":{"rendered":"https:\/\/helpmimosa.misa.vn\/2025\/?post_type=ht_kb&#038;p=34615"},"modified":"2026-07-08T11:45:52","modified_gmt":"2026-07-08T04:45:52","slug":"cac-loai-thue-phai-nop","status":"publish","type":"ht_kb","link":"https:\/\/helpmimosa.misa.vn\/2025\/kb\/cac-loai-thue-phai-nop\/","title":{"rendered":"C\u00e1c lo\u1ea1i thu\u1ebf ph\u1ea3i n\u1ed9p"},"content":{"rendered":"<h3>1. T\u1ed5ng quan<\/h3>\n<p>B\u00e0i vi\u1ebft n\u00e0y h\u01b0\u1edbng d\u1eabn anh\/ch\u1ecb c\u00e1ch h\u1ea1ch to\u00e1n v\u00e0 nh\u1eadp li\u1ec7u c\u00e1c kho\u1ea3n thu\u1ebf ph\u00e1t sinh t\u1ea1i \u0111\u01a1n v\u1ecb gi\u00e1o d\u1ee5c (Tr\u01b0\u1eddng m\u1ea7m non, ti\u1ec3u h\u1ecdc, THCS, THPT,\u2026) nh\u01b0 thu\u1ebf m\u00f4n b\u00e0i, thu\u1ebf TNDN, thu\u1ebf GTGT.<\/p>\n<h3 id=\"2-cac-buoc-thuc-hien\">2. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n<\/h3>\n<h4 id=\"1-le-phi-mon-bai\">2.1 L\u1ec7 ph\u00ed m\u00f4n b\u00e0i<\/h4>\n<p>N\u1ee3 TK 642: Chi ph\u00ed qu\u1ea3n l\u00fd c\u1ee7a ho\u1ea1t \u0111\u1ed9ng SXKD, d\u1ecbch v\u1ee5\u00a0\u00a0<\/p>\n<p style=\"padding-left: 40px;\">C\u00f3 TK 3337: Thu\u1ebf kh\u00e1c<\/p>\n<p><em>(V\u00e0o ph\u00e2n h\u1ec7\u00a0<strong>T\u1ed5ng h\u1ee3p\\Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c<\/strong>)<\/em><\/p>\n<h4 id=\"2-2-thue-tndn\">2.2 Thu\u1ebf TNDN<\/h4>\n<p>N\u1ee3 TK 821: Chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/p>\n<p style=\"padding-left: 40px;\">C\u00f3 TK 3334: Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/p>\n<p><em>(V\u00e0o ph\u00e2n h\u1ec7\u00a0<strong>T\u1ed5ng h\u1ee3p\\Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c<\/strong>)<\/em><\/p>\n<p>Xem th\u00eam 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>.<\/p>\n<h4 id=\"2-3-thue-gtgt-theo-phuong-phap-truc-tiep\">2.3 Thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp<\/h4>\n<p>N\u1ee3 TK 531: Doanh thu ho\u1ea1t \u0111\u1ed9ng SXKD, d\u1ecbch v\u1ee5<\/p>\n<p style=\"padding-left: 40px;\">C\u00f3 TK 3331: Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p<\/p>\n<p><em>(V\u00e0o ph\u00e2n h\u1ec7\u00a0<strong>T\u1ed5ng h\u1ee3p\\Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c<\/strong>)<\/em><\/p>\n<h4 id=\"2-4-nop-thue\">2.4 N\u1ed9p thu\u1ebf<\/h4>\n<p>N\u1ee3 TK 333: C\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p nh\u00e0 n\u01b0\u1edbc<\/p>\n<p style=\"padding-left: 40px;\">C\u00f3 c\u00e1c TK 1111, 1121<\/p>\n<p><em>(V\u00e0o ph\u00e2n h\u1ec7\u00a0<strong>Ti\u1ec1n m\u1eb7t, Ti\u1ec1n g\u1eedi\\Phi\u1ebfu chi, Chi ti\u1ec1n g\u1eedi<\/strong>)<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>1. T\u1ed5ng quan B\u00e0i vi\u1ebft n\u00e0y h\u01b0\u1edbng d\u1eabn anh\/ch\u1ecb c\u00e1ch h\u1ea1ch to\u00e1n v\u00e0 nh\u1eadp li\u1ec7u c\u00e1c kho\u1ea3n thu\u1ebf ph\u00e1t sinh t\u1ea1i \u0111\u01a1n v\u1ecb gi\u00e1o d\u1ee5c (Tr\u01b0\u1eddng m\u1ea7m non, ti\u1ec3u h\u1ecdc, THCS, THPT,\u2026) nh\u01b0 thu\u1ebf m\u00f4n b\u00e0i, thu\u1ebf TNDN, thu\u1ebf GTGT. 2. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n 2.1 L\u1ec7 ph\u00ed m\u00f4n b\u00e0i&#8230;<\/p>\n","protected":false},"author":23,"template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[937],"ht-kb-tag":[],"class_list":["post-34615","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\/34615","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\/34615\/revisions"}],"predecessor-version":[{"id":51907,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/34615\/revisions\/51907"}],"wp:attachment":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/media?parent=34615"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-category?post=34615"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-tag?post=34615"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}