Nh\u1ea5n chu\u1ed9t tr\u00e1i v\u00e0o d\u1ea5u + \u0111\u1ec3 xem chi ti\u1ebft<\/em><\/p>\n

\n
<\/span>M\u00f4 t\u1ea3 nghi\u1ec7p v\u1ee5<\/div>
\n
\n
C\u00e1c kho\u1ea3n thu kh\u00e1c l\u00e0 c\u00e1c kho\u1ea3n thu c\u1ee7a \u0111\u01a1n v\u1ecb (m\u00e0 kh\u00f4ng ph\u1ea3i l\u00e0 c\u00e1c kho\u1ea3n thu ho\u1ea1t \u0111\u1ed9ng do NSNN c\u1ea5p; thu vi\u1ec7n tr\u1ee3, vay n\u1ee3 n\u01b0\u1edbc ngo\u00e0i; thu ph\u00ed kh\u1ea5u tr\u1eeb, \u0111\u1ec3 l\u1ea1i; thu ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh, d\u1ecbch v\u1ee5; thu t\u00e0i ch\u00ednh; c\u00e1c kho\u1ea3n t\u1ea1m thu; c\u00e1c kho\u1ea3n thu h\u1ed9 v\u00e0 kho\u1ea3n thu m\u00e0 c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n c\u00f3 y\u00eau c\u1ea7u ph\u1ea3i b\u00e1o co quy\u1ebft to\u00e1n theo M\u1ee5c l\u1ee5c NSNN). C\u00e1c kho\u1ea3n thu kh\u00e1c g\u1ed3m: thu nh\u01b0\u1ee3ng b\u00e1n, thanh l\u00fd TSC\u0110, C\u00e1c kho\u1ea3n thu\u1ebf \u0111\u01b0\u1ee3c NSNN ho\u00e0n l\u1ea1i, Thu c\u00e1c kho\u1ea3n n\u1ee3 kh\u00f3 \u0111\u00f2i \u0111\u00e3 x\u1eed l\u00fd x\u00f3a s\u1ed5\u2026<\/li>\n
C\u00e1c kho\u1ea3n chi kh\u00e1c l\u00e0 c\u00e1c kho\u1ea3n chi ph\u1ea3n \u00e1nh nh\u1eefng chi ph\u00ed ph\u00e1t sinh do c\u00e1c nghi\u1ec7p v\u1ee5 ri\u00eang bi\u1ec7t v\u1edbi ho\u1ea1t \u0111\u1ed9ng th\u00f4ng th\u01b0\u1eddng c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh, s\u1ef1 nghi\u1ec7p. C\u00e1c kho\u1ea3n chi kh\u00e1c g\u1ed3m: Chi thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n TSC\u0110, ch\u00eanh l\u1ec7ch l\u1ed7 do \u0111\u00e1nh gi\u00e1 l\u1ea1i TSC\u0110 \u0111\u01b0a \u0111i g\u00f3p v\u1ed1n, ti\u1ec1n ph\u1ea1t vi ph\u1ea1m h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf,\u2026<\/li>\n<\/ul>\n<\/div><\/div>\n
<\/span>\u0110\u1ecbnh kho\u1ea3n<\/div>
\n
1. H\u1ea1ch to\u00e1n c\u00e1c nghi\u1ec7p v\u1ee5 thu kh\u00e1c:<\/strong><\/p>\n
a. Thu thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n nguy\u00ean v\u1eadt li\u1ec7u, c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5, TSC\u0110, ghi:<\/strong><\/p>\n
N\u1ee3 TK 111, 112, 131, \u2026.<\/p>\n
C\u00f3 TK 711: Thu nh\u1eadp kh\u00e1c<\/p>\n
C\u00f3 TK 333: C\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p nh\u00e0 n\u01b0\u1edbc (n\u1ebfu c\u00f3).<\/p>\n
b. Khi \u0111\u00e1nh gi\u00e1 l\u1ea1i TSC\u0110 \u0111\u01b0a \u0111i \u0111\u1ea7u t\u01b0 li\u00ean doanh, li\u00ean k\u1ebft (tr\u01b0\u1eddng h\u1ee3p gi\u00e1 \u0111\u00e1nh gi\u00e1 l\u1ea1i l\u1edbn gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a TSC\u0110), ghi:<\/strong><\/p>\n
N\u1ee3 TK 121: \u0110\u1ea7u t\u01b0 t\u00e0i ch\u00ednh (theo gi\u00e1 tr\u1ecb \u0111\u00e1nh gi\u00e1 l\u1ea1i c\u1ee7a TSC\u0110 do 2 b\u00ean th\u1ed1ng nh\u1ea5t \u0111\u00e1nh gi\u00e1)<\/p>\n
N\u1ee3 TK 214: Kh\u1ea5u hao v\u00e0 hao m\u00f2n l\u0169y k\u1ebf TSC\u0110 (gi\u00e1 tr\u1ecb hao m\u00f2n l\u0169y k\u1ebf)<\/p>\n
C\u00f3\u00a0 TK 211, 213: (Nguy\u00ean gi\u00e1)<\/p>\n
C\u00f3 TK 711: Thu nh\u1eadp kh\u00e1c (s\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 \u0111\u00e1nh gi\u00e1 l\u1ea1i l\u1edbn h\u01a1n gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a TSC\u0110)<\/p>\n
c. Thu ph\u1ea1t kh\u00e1ch h\u00e0ng do vi ph\u1ea1m h\u1ee3p \u0111\u1ed3ng; thu c\u00e1c kho\u1ea3n n\u1ee3 kh\u00f3 \u0111\u00f2i; thu ti\u1ec1n b\u1ea3o hi\u1ec3m b\u1ed3i th\u01b0\u1eddng v\u00e0 c\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00e1c, ghi:<\/strong><\/p>\n
N\u1ee3 TK 111, 112<\/p>\n
C\u00f3 TK 711: Thu nh\u1eadp kh\u00e1c<\/p>\n
d. Khi \u0111\u01a1n v\u1ecb kh\u00e1c \u0111\u1eb7t c\u1ecdc, k\u1ef9 qu\u1ef9, k\u00fd c\u01b0\u1ee3c, nh\u01b0ng do vi ph\u1ea1m h\u1ee3p \u0111\u1ed3ng \u0111\u00e3 k\u00fd, b\u1ecb ph\u1ea1t theo th\u1ecfa thu\u1eadn h\u1ee3p \u0111\u1ed3ng, n\u1ebfu kh\u1ea5u tr\u1eeb v\u00e0o ti\u1ec1n nh\u1eadn \u0111\u1eb7t c\u1ecdc, k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c, ghi:<\/strong><\/p>\n
N\u1ee3 TK 348: Nh\u1eadn \u0111\u1eb7t c\u1ecdc, k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c<\/p>\n
C\u00f3 TK 711: Thu nh\u1eadp kh\u00e1c<\/p>\n
e. S\u1ed1 th\u1eeba qu\u1ef9 ph\u00e1t hi\u1ec7n khi ki\u1ec3m k\u00ea kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c nguy\u00ean nh\u00e2n, ghi:<\/strong><\/p>\n
N\u1ee3 TK 3388: Ph\u1ea3i tr\u1ea3 kh\u00e1c<\/p>\n
C\u00f3 TK 711: Thu nh\u1eadp kh\u00e1c<\/p>\n
f. Cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n, k\u1ebft chuy\u1ec3n c\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00e1c ph\u00e1t sinh trong k\u1ef3, ghi:<\/strong><\/p>\n
N\u1ee3 TK 711: Thu nh\u1eadp kh\u00e1c<\/p>\n
C\u00f3 TK 911: X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3<\/p>\n
2. H\u1ea1ch to\u00e1n c\u00e1c nghi\u1ec7p v\u1ee5 chi kh\u00e1c:<\/strong><\/p>\n
a. Chi v\u1ec1 thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n TSC\u0110, ghi:<\/strong><\/p>\n
N\u1ee3 TK 811: Chi ph\u00ed kh\u00e1c<\/p>\n
N\u1ee3 TK133: Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (n\u1ebfu c\u00f3)<\/p>\n
C\u00f3 TK 111, 112, 331,\u2026<\/p>\n
b. Khi \u0111\u00e1nh gi\u00e1 l\u1ea1i TSC\u0110 \u0111\u01b0a \u0111i g\u00f3p v\u1ed1n li\u00ean doanh, li\u00ean k\u1ebft, ghi:<\/strong><\/p>\n
N\u1ee3 TK 121: \u0110\u1ea7u t\u01b0 t\u00e0i ch\u00ednh (theo gi\u00e1 \u0111\u00e1nh gi\u00e1 l\u1ea1i c\u1ee7a TSC\u0110 do hai b\u00ean th\u1ed1ng nh\u1ea5t \u0111\u00e1nh gi\u00e1)<\/p>\n
N\u1ee3 TK 811: Chi ph\u00ed kh\u00e1c (s\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 \u0111\u00e1nh gi\u00e1 l\u1ea1i nh\u1ecf h\u01a1n gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a\u00a0 TSC\u0110)<\/p>\n
N\u1ee3 TK 214: Kh\u1ea5u hao v\u00e0 hao m\u00f2n l\u0169y k\u1ebf TSC\u0110 (gi\u00e1 tr\u1ecb hao m\u00f2n l\u0169y k\u1ebf)<\/p>\n
C\u00f3 TK 211, 213<\/p>\n
c. C\u00e1c kho\u1ea3n ti\u1ec1n \u0111\u01a1n v\u1ecb b\u1ecb ph\u1ea1t do vi ph\u1ea1m h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf, b\u1ecb ph\u1ea1t thu\u1ebf, truy n\u1ed9p thu\u1ebf, ghi:<\/strong><\/p>\n
N\u1ee3 TK 811: Chi ph\u00ed kh\u00e1c<\/p>\n
C\u00f3 TK 111, 112, 333,\u2026<\/p>\n
d. S\u1ed1 thi\u1ebfu qu\u1ef9 ph\u00e1t hi\u1ec7n khi ki\u1ec3m k\u00ea kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c nguy\u00ean nh\u00e2n, ghi:<\/strong><\/p>\n
N\u1ee3 TK 811: Chi ph\u00ed kh\u00e1c<\/p>\n
C\u00f3 TK 138: Ph\u1ea3i tr\u1ea3 kh\u00e1c<\/p>\n
e. Chi thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u, \u1ea5n ch\u1ec9, ghi:<\/strong><\/p>\n
N\u1ee3 TK 811: Chi ph\u00ed kh\u00e1c<\/p>\n
C\u00f3 TK 111, 112, 331<\/p>\n
f. Cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n, k\u1ebft chuy\u1ec3n c\u00e1c kho\u1ea3n chi ph\u00ed kh\u00e1c ph\u00e1t sinh trong k\u1ef3, ghi:<\/strong><\/p>\n
N\u1ee3 TK 911 \u2013 X\u00e1c\u00a0 \u0111\u1ecbnh k\u1ebft qu\u1ea3<\/p>\n
C\u00f3 TK 811: Chi ph\u00ed kh\u00e1c<\/p>\n<\/div><\/div>\n
<\/span>H\u01b0\u1edbng d\u1eabn tr\u00ean ph\u1ea7n m\u1ec1m<\/div>
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1. Khi ph\u00e1t sinh c\u00e1c nghi\u1ec7p v\u1ee5 thu kh\u00e1c<\/strong><\/h3>\n
a. C\u00e1c kho\u1ea3n thu kh\u00e1c b\u1eb1ng ti\u1ec1n:<\/strong><\/p>\n
1. Va\u0300o nghi\u1ec7p v\u1ee5\u00a0Ti\u1ec1n m\u1eb7t<\/strong>, ch\u1ecdn\u00a0L\u1eadp phi\u1ebfu thu\\Phi\u1ebfu thu<\/strong>\u00a0ho\u1eb7c Nghi\u1ec7p v\u1ee5\u00a0Ti\u1ec1n g\u1eedi<\/strong>, cho\u0323n\u00a0Thu ti\u1ec1n\\Thu ti\u1ec1n g\u1eedi<\/strong>.<\/p>\n
2. Khai b\u00e1o Th\u00f4ng tin chung, Ch\u1ee9ng t\u1eeb.<\/p>\n
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Nh\u1eadp\u00a0Di\u1ec5n gi\u1ea3i.<\/strong><\/li>\n
Nh\u1eadp th\u00f4ng tin\u00a0Ch\u1ee9ng t\u1eeb<\/strong>: Ng\u00e0y CT, Ng\u00e0y HT, S\u1ed1 CT.<\/li>\n
H\u1ea1ch to\u00e1n\u00a0N\u1ee3 TK 111\/C\u00f3 TK 711<\/strong>, s\u1ed1 ti\u1ec1n.<\/li>\n<\/ul>\n
3. Nh\u1ea5n\u00a0C\u1ea5t<\/strong>.<\/p>\n
$\"\"$ <\/p>\n
b. C\u00e1c kho\u1ea3n thu kh\u00e1c nh\u01b0ng kh\u00f4ng nh\u1eadn b\u1eb1ng ti\u1ec1n:<\/strong><\/p>\n
1. V\u00e0o T\u1ed5ng h\u1ee3p<\/strong>, ch\u1ecdn Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c\\Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c<\/strong>.<\/p>\n
2. Khai b\u00e1o c\u00e1c th\u00f4ng tin tr\u00ean Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c<\/strong>.<\/p>\n
\n
\n
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Nh\u1eadp\u00a0Di\u1ec5n gi\u1ea3i.<\/strong><\/li>\n
Nh\u1eadp th\u00f4ng tin\u00a0Ch\u1ee9ng t\u1eeb<\/strong>: Ng\u00e0y CT, Ng\u00e0y HT, S\u1ed1 CT.<\/li>\n
Nh\u1eadp\u00a0N\u1ee3 TK3388\/C\u00f3 TK 711<\/strong>, s\u1ed1 ti\u1ec1n.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n
3. Nh\u1ea5n C\u1ea5t<\/strong>.<\/p>\n
$\"\"$ <\/p>\n
2. Khi ph\u00e1t sinh c\u00e1c nghi\u1ec7p v\u1ee5 chi kh\u00e1c:<\/strong><\/h3>\n
a. C\u00e1c kho\u1ea3n chi kh\u00e1c ph\u00e1t sinh b\u1eb1ng ti\u1ec1n:<\/strong><\/p>\n
1. Va\u0300o nghi\u1ec7p v\u1ee5\u00a0Ti\u1ec1n m\u1eb7t<\/strong>, ch\u1ecdn\u00a0L\u1eadp phi\u1ebfu chi\/Chi ti\u1ec1n<\/strong>\u00a0ho\u1eb7c Nghi\u1ec7p v\u1ee5\u00a0Ti\u1ec1n g\u1eedi<\/strong>, cho\u0323n\u00a0Chi ti\u1ec1n\/Chi ti\u1ec1n g\u1eedi<\/strong>.<\/p>\n
2. Khai b\u00e1o Th\u00f4ng tin chung, Ch\u1ee9ng t\u1eeb.<\/p>\n
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Nh\u1eadp\u00a0Di\u1ec5n gi\u1ea3i.<\/strong><\/li>\n
Nh\u1eadp th\u00f4ng tin\u00a0Ch\u1ee9ng t\u1eeb<\/strong>: Ng\u00e0y CT, Ng\u00e0y HT, S\u1ed1 CT.<\/li>\n
H\u1ea1ch to\u00e1n\u00a0N\u1ee3 TK 811\/C\u00f3 TK 111<\/strong>, s\u1ed1 ti\u1ec1n.<\/li>\n<\/ul>\n
3. Nh\u1ea5n C\u1ea5t<\/strong>.<\/p>\n
$\"\"$ <\/p>\n
b. C\u00e1c kho\u1ea3n chi kh\u00e1c ph\u00e1t sinh nh\u01b0ng kh\u00f4ng b\u1eb1ng ti\u1ec1n:<\/strong><\/p>\n
1. V\u00e0o T\u1ed5ng h\u1ee3p<\/strong>, ch\u1ecdn Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c\\Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c<\/strong>.<\/p>\n
2. Khai b\u00e1o c\u00e1c th\u00f4ng tin tr\u00ean Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c<\/strong>.<\/p>\n
\n
\n
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Nh\u1eadp\u00a0Di\u1ec5n gi\u1ea3i.<\/strong><\/li>\n
Nh\u1eadp th\u00f4ng tin\u00a0Ch\u1ee9ng t\u1eeb<\/strong>: Ng\u00e0y CT, Ng\u00e0y HT, S\u1ed1 CT.<\/li>\n
Nh\u1eadp\u00a0N\u1ee3 TK811\/C\u00f3 TK 1388<\/strong>, s\u1ed1 ti\u1ec1n.<\/li>\n
T\u1ea1i m\u1ee5c Th\u1ed1ng k\u00ea<\/strong>\u00a0ch\u1ecdn \u0111\u1ed1i t\u01b0\u1ee3ng c\u00f3 t\u01b0\u01a1ng \u1ee9ng v\u1edbi\u00a0TK C\u00f3 1388<\/strong><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n
3. Nh\u1ea5n C\u1ea5t<\/strong>.<\/p>\n
$\"\"$ <\/p>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"
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":[975],"ht-kb-tag":[],"class_list":["post-34721","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\/34721","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\/34721\/revisions"}],"predecessor-version":[{"id":39627,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/34721\/revisions\/39627"}],"wp:attachment":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/media?parent=34721"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-category?post=34721"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-tag?post=34721"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}