{"id":44619,"date":"2025-08-20T15:05:22","date_gmt":"2025-08-20T08:05:22","guid":{"rendered":"https:\/\/helpmimosa.misa.vn\/2025\/?post_type=ht_kb&#038;p=44619"},"modified":"2025-08-20T15:05:22","modified_gmt":"2025-08-20T08:05:22","slug":"quy-trinh-hach-toan-thue-tndn-thue-gtgt-thue-mon-bai-va-chi-tien-nop-thue-vao-nsnn","status":"publish","type":"ht_kb","link":"https:\/\/helpmimosa.misa.vn\/2025\/kb\/quy-trinh-hach-toan-thue-tndn-thue-gtgt-thue-mon-bai-va-chi-tien-nop-thue-vao-nsnn\/","title":{"rendered":"Quy tr\u00ecnh h\u1ea1ch to\u00e1n thu\u1ebf TNDN, thu\u1ebf GTGT, thu\u1ebf m\u00f4n b\u00e0i v\u00e0 chi ti\u1ec1n n\u1ed9p thu\u1ebf v\u00e0o NSNN"},"content":{"rendered":"<p><em>Nh\u1ea5n d\u1ea5u + \u0111\u1ec3 xem chi ti\u1ebft<\/em><\/p>\n<div class=\"su-accordion su-u-trim\"><\/div>\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>Spoiler title<\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<h3>1. Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (Thu\u1ebf TNDN)<\/h3>\n<ul>\n<li>X\u00e1c \u0111\u1ecbnh s\u1ed1 ph\u1ea3i n\u1ed9p NSNN:\u00a0<strong>N\u1ee3 TK 821\/C\u00f3 TK 3334.<\/strong><\/li>\n<li>Chi n\u1ed9p thu\u1ebf TNDN v\u00e0o NSNN:\u00a0<strong>N\u1ee3 3334\/C\u00f3 111, 112.<\/strong><\/li>\n<\/ul>\n<h4 id=\"2-thue-gia-tri-gia-tang-thue-gtgt\">2. Thu\u1ebf Gi\u00e1 tr\u1ecb gia t\u0103ng (Thu\u1ebf GTGT)<\/h4>\n<ul>\n<li>X\u00e1c \u0111\u1ecbnh s\u1ed1 ph\u1ea3i n\u1ed9p NSNN:\u00a0<strong>N\u1ee3 TK 531\/C\u00f3 TK 33311.<\/strong><\/li>\n<li>Chi n\u1ed9p thu\u1ebf GTGT v\u00e0o NSNN:\u00a0<strong>N\u1ee3 33311\/C\u00f3 111, 112.<\/strong><\/li>\n<\/ul>\n<h4 id=\"3-thue-mon-bai\">3. Thu\u1ebf m\u00f4n b\u00e0i\u00a0<\/h4>\n<ul>\n<li>X\u00e1c \u0111\u1ecbnh s\u1ed1 ph\u1ea3i n\u1ed9p NSNN:\u00a0<strong>N\u1ee3 TK 6428\/C\u00f3 TK 3332.<\/strong><\/li>\n<li>Chi n\u1ed9p thu\u1ebf m\u00f4n b\u00e0i v\u00e0o NSNN:\u00a0<strong>N\u1ee3 3332\/C\u00f3 111, 112.<\/strong><\/li>\n<\/ul>\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><\/p>\n<h3>H\u01b0\u1edbng d\u1eabn tr\u00ean ph\u1ea7n m\u1ec1m<\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\"><\/div><\/div>\n<h4 id=\"1-xac-dinh-so-don-vi-phai-nop-nsnn\"><strong>1. X\u00e1c \u0111\u1ecbnh s\u1ed1 \u0111\u01a1n v\u1ecb ph\u1ea3i n\u1ed9p NSNN<\/strong><\/h4>\n<p><em>V\u00ed d\u1ee5: Ng\u00e0y 15\/07\/2025, x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p v\u1edbi s\u1ed1 ti\u1ec1n: 15.000.000 \u0111\u1ed3ng.<\/em><\/p>\n<ul>\n<li>Va\u0300o 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<\/strong>.<\/li>\n<li>T\u1ea1i tab\u00a0<strong>H\u1ea1ch to\u00e1n<\/strong>: \u0111\u1ecbnh kho\u1ea3n<strong>\u00a0TK N\u1ee3 5311\/<\/strong>\u00a0<strong>TK C\u00f3 33311,<\/strong>\u00a0Ngu\u1ed3n\u00a0l\u00e0\u00a0<b>Ngu\u1ed3n kh\u00e1c<\/b>,\u00a0<strong>C\u1ea5p ph\u00e1t\u00a0<\/strong>l\u00e0<strong>\u00a0Kh\u00e1c\u00a0<\/strong>v\u00e0\u00a0<strong>Nghi\u1ec7p v\u1ee5\u00a0<\/strong>l\u00e0\u00a0<strong>Kh\u00f4ng ch\u1ecdn, <\/strong>qua Th\u1ed1ng k\u00ea ch\u1ecdn<strong> Ho\u1ea1t \u0111\u1ed9ng<\/strong><\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-44621\" src=\"\/2025\/wp-content\/uploads\/2025\/08\/1-65.png\" alt=\"\" width=\"1281\" height=\"657\" srcset=\"\/2025\/wp-content\/uploads\/2025\/08\/1-65.png 1281w, \/2025\/wp-content\/uploads\/2025\/08\/1-65-300x154.png 300w, \/2025\/wp-content\/uploads\/2025\/08\/1-65-1024x525.png 1024w, \/2025\/wp-content\/uploads\/2025\/08\/1-65-768x394.png 768w, \/2025\/wp-content\/uploads\/2025\/08\/1-65-50x26.png 50w, \/2025\/wp-content\/uploads\/2025\/08\/1-65-60x31.png 60w, \/2025\/wp-content\/uploads\/2025\/08\/1-65-100x51.png 100w\" sizes=\"auto, (max-width: 1281px) 100vw, 1281px\" \/><\/p>\n<h4 id=\"2-chi-nop-thue-gtgt-vao-nsnn\"><strong>2.\u00a0<\/strong>Chi n\u1ed9p thu\u1ebf GTGT v\u00e0o NSNN<\/h4>\n<p><em>V\u00ed d\u1ee5: Ng\u00e0y 20\/07\/2025, n\u1ed9p thu\u1ebf GTGT v\u00e0o NSNN v\u1edbi s\u1ed1 ti\u1ec1n: 15.000.000 \u0111\u1ed3ng.<\/em><\/p>\n<ul>\n<li>V\u00e0o ph\u00e2n h\u1ec7\u00a0<strong>Ti\u1ec1n m\u1eb7t\/L\u1eadp phi\u1ebfu chi\/Phi\u1ebfu chi<\/strong>\u00a0ho\u1eb7c\u00a0<strong>Ti\u1ec1n g\u1eedi\/Chi ti\u1ec1n\/Chi ti\u1ec1n g\u1eedi.<\/strong><\/li>\n<li>H\u1ea1ch to\u00e1n<strong>\u00a0N\u1ee3 TK 33311\/C\u00f3 TK 111, 112.<\/strong><\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-44623\" src=\"\/2025\/wp-content\/uploads\/2025\/08\/3-43.png\" alt=\"\" width=\"1280\" height=\"761\" srcset=\"\/2025\/wp-content\/uploads\/2025\/08\/3-43.png 1280w, \/2025\/wp-content\/uploads\/2025\/08\/3-43-300x178.png 300w, \/2025\/wp-content\/uploads\/2025\/08\/3-43-1024x609.png 1024w, \/2025\/wp-content\/uploads\/2025\/08\/3-43-768x457.png 768w, \/2025\/wp-content\/uploads\/2025\/08\/3-43-50x30.png 50w, \/2025\/wp-content\/uploads\/2025\/08\/3-43-60x36.png 60w, \/2025\/wp-content\/uploads\/2025\/08\/3-43-100x59.png 100w\" sizes=\"auto, (max-width: 1280px) 100vw, 1280px\" \/><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Nh\u1ea5n d\u1ea5u + \u0111\u1ec3 xem chi ti\u1ebft 1. X\u00e1c \u0111\u1ecbnh s\u1ed1 \u0111\u01a1n v\u1ecb ph\u1ea3i n\u1ed9p NSNN V\u00ed d\u1ee5: Ng\u00e0y 15\/07\/2025, x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p v\u1edbi s\u1ed1 ti\u1ec1n: 15.000.000 \u0111\u1ed3ng. Va\u0300o nghi\u1ec7p v\u1ee5\u00a0T\u1ed5ng h\u1ee3p, ch\u1ecdn\u00a0Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c. T\u1ea1i tab\u00a0H\u1ea1ch to\u00e1n: \u0111\u1ecbnh kho\u1ea3n\u00a0TK N\u1ee3 5311\/\u00a0TK C\u00f3 33311,\u00a0Ngu\u1ed3n\u00a0l\u00e0\u00a0Ngu\u1ed3n&#8230;<\/p>\n","protected":false},"author":49,"template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[977],"ht-kb-tag":[],"class_list":["post-44619","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-cau-hoi-chung"],"_links":{"self":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/44619","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\/49"}],"version-history":[{"count":1,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/44619\/revisions"}],"predecessor-version":[{"id":44625,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/44619\/revisions\/44625"}],"wp:attachment":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/media?parent=44619"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-category?post=44619"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-tag?post=44619"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}