{"id":38587,"date":"2025-06-09T11:51:04","date_gmt":"2025-06-09T04:51:04","guid":{"rendered":"https:\/\/helpmimosa.misa.vn\/2025\/?post_type=ht_kb&#038;p=38587"},"modified":"2025-06-09T11:51:04","modified_gmt":"2025-06-09T04:51:04","slug":"nhap-khau-chung-tu-tu-excel-theo-che-do-ke-toan-thong-tu-24-2024-tt-btc","status":"publish","type":"ht_kb","link":"https:\/\/helpmimosa.misa.vn\/2025\/kb\/nhap-khau-chung-tu-tu-excel-theo-che-do-ke-toan-thong-tu-24-2024-tt-btc\/","title":{"rendered":"Nh\u1eadp kh\u1ea9u ch\u1ee9ng t\u1eeb t\u1eeb Excel theo ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n Th\u00f4ng t\u01b0 24\/2024\/TT-BTC"},"content":{"rendered":"<h2 id=\"1-muc-dich\">1. M\u1ee5c \u0111\u00edch<\/h2>\n<p>K\u1ebf to\u00e1n c\u00f3 th\u1ec3 nh\u1eadp kh\u1ea9u ch\u1ee9ng t\u1eeb t\u1eeb Excel theo ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n Th\u00f4ng t\u01b0 24\/2024\/TT-BTC \u0111\u1ec3 h\u1ea1ch to\u00e1n v\u00e0 l\u00ean b\u00e1o c\u00e1o \u0111\u00fang quy \u0111\u1ecbnh<\/p>\n<h2 id=\"2-chi-tiet-thay-doi\">2. Chi ti\u1ebft thay \u0111\u1ed5i<\/h2>\n<p>\u0110\u1ec3 \u0111\u00e1p \u1ee9ng quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 24\/2024\/TT-BTC:<\/p>\n<p>&#8211; Khi nh\u1eadp kh\u1ea9u c\u00e1c ch\u1ee9ng t\u1eeb v\u00e0o ph\u1ea7n m\u1ec1m, \u0111\u01a1n v\u1ecb c\u1ea7n ch\u1ecdn \u0111\u00fang c\u00e1c t\u00e0i kho\u1ea3n theo ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n m\u1edbi.<\/p>\n<p>&#8211; Khi ph\u00e1t sinh nghi\u1ec7p v\u1ee5 chi mua s\u1eafm TSC\u0110, \u0111\u01a1n v\u1ecb c\u1ea7n theo d\u00f5i theo Lo\u1ea1i TSC\u0110 \u0111\u1ec3 c\u00f3 c\u0103n c\u1ee9 l\u00ean b\u00e1o c\u00e1o \u0111\u00fang.<\/p>\n<p>&#8211; Khi ph\u00e1t sinh nghi\u1ec7p v\u1ee5 n\u00e2ng c\u1ea5p, s\u1eeda ch\u1eefa TSC\u0110, \u0111\u01a1n v\u1ecb c\u1ea7n theo d\u00f5i theo TSC\u0110 \u0111\u1ec3 c\u00f3 c\u0103n c\u1ee9 l\u00ean b\u00e1o c\u00e1o \u0111\u00fang.<\/p>\n<p>&#8211; Khi ph\u00e1t sinh nghi\u1ec7p v\u1ee5 li\u00ean quan \u0111\u1ebfn \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh (TK 121), \u0111\u01a1n v\u1ecb ph\u1ea3i x\u00e1c \u0111\u1ecbnh \u0111\u00fang k\u1ef3 h\u1ea1n thu, chi \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh; thu h\u1ed3i t\u1eeb c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 g\u00f3p v\u1ed1n; chi \u0111\u1ea7u t\u01b0 g\u00f3p v\u1ed1n v\u00e0o c\u00e1c \u0111\u01a1n v\u1ecb kh\u00e1c \u0111\u1ec3 l\u00ean b\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 \u0111\u00fang, bao g\u1ed3m:\u00a0<\/p>\n<ul>\n<li>K\u1ef3 h\u1ea1n kh\u00f4ng qu\u00e1 3 th\u00e1ng: T\u1eeb 0 &#8211; 90 ng\u00e0y<\/li>\n<li>K\u1ef3 h\u1ea1n tr\u00ean 3 th\u00e1ng: T\u1eeb 91 ng\u00e0y tr\u1edf \u0111i.<\/li>\n<\/ul>\n<p><strong>K\u1ec3 t\u1eeb phi\u00ean b\u1ea3n R6<\/strong>, ph\u1ea7n m\u1ec1m c\u1eadp nh\u1eadt h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n tr\u00ean file excel nh\u1eadp kh\u1ea9u \u0111\u1ec3 \u0111\u00e1p \u1ee9ng quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 24\/2024\/TT-BTC<\/p>\n<p><strong>C\u1ee5 th\u1ec3 nh\u01b0 sau:<\/strong><\/p>\n<p>1. V\u00e0o <strong>T\u1ec7p<\/strong>, ch\u1ecdn <strong>Nh\u1eadp kh\u1ea9u d\u1eef li\u1ec7u t\u1eeb Excel<\/strong>.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-38589 size-full\" src=\"\/2025\/wp-content\/uploads\/2025\/06\/1-3.png\" alt=\"\" width=\"564\" height=\"480\" srcset=\"\/2025\/wp-content\/uploads\/2025\/06\/1-3.png 564w, \/2025\/wp-content\/uploads\/2025\/06\/1-3-300x255.png 300w, \/2025\/wp-content\/uploads\/2025\/06\/1-3-50x43.png 50w, \/2025\/wp-content\/uploads\/2025\/06\/1-3-60x51.png 60w, \/2025\/wp-content\/uploads\/2025\/06\/1-3-100x85.png 100w\" sizes=\"auto, (max-width: 564px) 100vw, 564px\" \/><\/p>\n<p>2. Ch\u1ecdn Lo\u1ea1i d\u1eef li\u1ec7u l\u00e0 <strong>Ch\u1ee9ng t\u1eeb<\/strong>. Ch\u1ecdn lo\u1ea1i ch\u1ee9ng t\u1eeb nh\u1eadp kh\u1ea9u, nh\u1ea5n <strong>T\u1ea3i t\u1ec7p m\u1eabu ng\u1ea7m \u0111\u1ecbnh<\/strong>.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-38591 size-full\" src=\"\/2025\/wp-content\/uploads\/2025\/06\/2-4.png\" alt=\"\" width=\"840\" height=\"599\" srcset=\"\/2025\/wp-content\/uploads\/2025\/06\/2-4.png 840w, \/2025\/wp-content\/uploads\/2025\/06\/2-4-300x214.png 300w, \/2025\/wp-content\/uploads\/2025\/06\/2-4-768x548.png 768w, \/2025\/wp-content\/uploads\/2025\/06\/2-4-50x36.png 50w, \/2025\/wp-content\/uploads\/2025\/06\/2-4-60x43.png 60w, \/2025\/wp-content\/uploads\/2025\/06\/2-4-100x71.png 100w\" sizes=\"auto, (max-width: 840px) 100vw, 840px\" \/><\/p>\n<p>3. Ph\u1ea7n m\u1ec1m c\u1eadp nh\u1eadt h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n cho c\u1ed9t\u00a0<\/p>\n<p>&#8211; B\u1ed5 sung 2 c\u1ed9t <strong>M\u00e3 lo\u1ea1i t\u00e0i s\u1ea3n, M\u00e3 t\u00e0i s\u1ea3n<\/strong> tr\u00ean file nh\u1eadp kh\u1ea9u c\u1ee7a 4 ch\u1ee9ng t\u1eeb:\u00a0<\/p>\n<ul>\n<li>Kho b\u1ea1c\\Chuy\u1ec3n kho\u1ea3n kho b\u1ea1c<\/li>\n<li>Ti\u1ec1n m\u1eb7t\\Phi\u1ebfu chi<\/li>\n<li>Ti\u1ec1n g\u1eedi\\Chi ti\u1ec1n g\u1eedi<\/li>\n<li>T\u1ed5ng h\u1ee3p\\Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-38595 size-full\" src=\"\/2025\/wp-content\/uploads\/2025\/06\/3-3.png\" alt=\"\" width=\"1104\" height=\"651\" srcset=\"\/2025\/wp-content\/uploads\/2025\/06\/3-3.png 1104w, \/2025\/wp-content\/uploads\/2025\/06\/3-3-300x177.png 300w, \/2025\/wp-content\/uploads\/2025\/06\/3-3-1024x604.png 1024w, \/2025\/wp-content\/uploads\/2025\/06\/3-3-768x453.png 768w, \/2025\/wp-content\/uploads\/2025\/06\/3-3-50x29.png 50w, \/2025\/wp-content\/uploads\/2025\/06\/3-3-60x35.png 60w, \/2025\/wp-content\/uploads\/2025\/06\/3-3-100x59.png 100w\" sizes=\"auto, (max-width: 1104px) 100vw, 1104px\" \/><\/p>\n<p>&#8211; B\u1ed5 sung c\u1ed9t <strong>K\u1ef3 h\u1ea1n (S\u1ed1 ng\u00e0y)<\/strong>\u00a0tr\u00ean file nh\u1eadp kh\u1ea9u c\u1ee7a 6 ch\u1ee9ng t\u1eeb:\u00a0<\/p>\n<ul>\n<li>Ti\u1ec1n m\u1eb7t\\Thu ti\u1ec1n m\u1eb7t<\/li>\n<li>Ti\u1ec1n g\u1eedi\\Thu ti\u1ec1n g\u1eedi<\/li>\n<li>Kho b\u1ea1c\\Chuy\u1ec3n kho\u1ea3n kho b\u1ea1c<\/li>\n<li>Ti\u1ec1n m\u1eb7t\\Phi\u1ebfu chi<\/li>\n<li>Ti\u1ec1n g\u1eedi\\Chi ti\u1ec1n g\u1eedi<\/li>\n<li>T\u1ed5ng h\u1ee3p\\Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-38597 size-full\" src=\"\/2025\/wp-content\/uploads\/2025\/06\/4-2.png\" alt=\"\" width=\"1104\" height=\"651\" srcset=\"\/2025\/wp-content\/uploads\/2025\/06\/4-2.png 1104w, \/2025\/wp-content\/uploads\/2025\/06\/4-2-300x177.png 300w, \/2025\/wp-content\/uploads\/2025\/06\/4-2-1024x604.png 1024w, \/2025\/wp-content\/uploads\/2025\/06\/4-2-768x453.png 768w, \/2025\/wp-content\/uploads\/2025\/06\/4-2-50x29.png 50w, \/2025\/wp-content\/uploads\/2025\/06\/4-2-60x35.png 60w, \/2025\/wp-content\/uploads\/2025\/06\/4-2-100x59.png 100w\" sizes=\"auto, (max-width: 1104px) 100vw, 1104px\" \/><\/p>\n<p>&#8211; B\u1ed5 sung c\u1ed9t Ch\u1ec9nh l\u00fd quy\u1ebft to\u00e1n tr\u00ean file nh\u1eadp kh\u1ea9u c\u1ee7a 9 ch\u1ee9ng t\u1eeb:\u00a0<\/p>\n<ul>\n<li>Ti\u1ec1n g\u1eedi\\Thu ti\u1ec1n g\u1eedi<\/li>\n<li>Ti\u1ec1n g\u1eedi\\Chi ti\u1ec1n g\u1eedi<\/li>\n<li>Kho b\u1ea1c\\Chuy\u1ec3n kho\u1ea3n kho b\u1ea1c<\/li>\n<li>T\u1ed5ng h\u1ee3p\\Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c<\/li>\n<li>Ti\u1ec1n m\u1eb7t\\Phi\u1ebfu thu<\/li>\n<li>Ti\u1ec1n m\u1eb7t\\Phi\u1ebfu chi<\/li>\n<li>Ti\u1ec1n m\u1eb7t\\Phi\u1ebfu thu r\u00fat d\u1ef1 to\u00e1n nh\u1eadp qu\u1ef9<\/li>\n<li>Ti\u1ec1n m\u1eb7t\\Phi\u1ebfu thu r\u00fat ti\u1ec1n g\u1eedi NH, KB<\/li>\n<li>Ti\u1ec1n m\u1eb7t\\Phi\u1ebfu chi n\u1ed9p ti\u1ec1n v\u00e0o NH, KB<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-38599 size-full\" src=\"\/2025\/wp-content\/uploads\/2025\/06\/5-2.png\" alt=\"\" width=\"1104\" height=\"650\" srcset=\"\/2025\/wp-content\/uploads\/2025\/06\/5-2.png 1104w, \/2025\/wp-content\/uploads\/2025\/06\/5-2-300x177.png 300w, \/2025\/wp-content\/uploads\/2025\/06\/5-2-1024x603.png 1024w, \/2025\/wp-content\/uploads\/2025\/06\/5-2-768x452.png 768w, \/2025\/wp-content\/uploads\/2025\/06\/5-2-50x29.png 50w, \/2025\/wp-content\/uploads\/2025\/06\/5-2-60x35.png 60w, \/2025\/wp-content\/uploads\/2025\/06\/5-2-100x59.png 100w\" sizes=\"auto, (max-width: 1104px) 100vw, 1104px\" \/><\/p>\n","protected":false},"excerpt":{"rendered":"<p>1. M\u1ee5c \u0111\u00edch K\u1ebf to\u00e1n c\u00f3 th\u1ec3 nh\u1eadp kh\u1ea9u ch\u1ee9ng t\u1eeb t\u1eeb Excel theo ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n Th\u00f4ng t\u01b0 24\/2024\/TT-BTC \u0111\u1ec3 h\u1ea1ch to\u00e1n v\u00e0 l\u00ean b\u00e1o c\u00e1o \u0111\u00fang quy \u0111\u1ecbnh 2. Chi ti\u1ebft thay \u0111\u1ed5i \u0110\u1ec3 \u0111\u00e1p \u1ee9ng quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 24\/2024\/TT-BTC: &#8211; Khi nh\u1eadp kh\u1ea9u c\u00e1c&#8230;<\/p>\n","protected":false},"author":23,"template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[1007],"ht-kb-tag":[],"class_list":["post-38587","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-r6"],"_links":{"self":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/38587","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":1,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/38587\/revisions"}],"predecessor-version":[{"id":38601,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/38587\/revisions\/38601"}],"wp:attachment":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/media?parent=38587"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-category?post=38587"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-tag?post=38587"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}