{"id":13415,"date":"2020-12-02T08:50:14","date_gmt":"2020-12-02T01:50:14","guid":{"rendered":"http:\/\/helpmimosa2020.misa.vn\/?post_type=ht_kb&#038;p=13415"},"modified":"2026-04-23T11:57:01","modified_gmt":"2026-04-23T04:57:01","slug":"mua-tscd-bang-nguon-von-kinh-doanh-cua-don-vi-khong-dung-phan-he-tscd-va-pm-qlts","status":"publish","type":"ht_kb","link":"\/ke-toan\/kb\/mua-tscd-bang-nguon-von-kinh-doanh-cua-don-vi-khong-dung-phan-he-tscd-va-pm-qlts\/","title":{"rendered":"Mua TSC\u0110 b\u1eb1ng ngu\u1ed3n kh\u00e1c (Kh\u00f4ng theo d\u00f5i tr\u00ean MISA)"},"content":{"rendered":"<div class=\"su-accordion su-u-trim\">\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>1. T\u1ed5ng quan<\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn anh ch\u1ecb c\u00e1ch h\u1ea1ch to\u00e1n v\u00e0 c\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n tr\u00ean ph\u1ea7n m\u1ec1m khi th\u1ef1c hi\u1ec7n mua TSC\u0110 (kh\u00f4ng theo d\u00f5i tr\u00ean MISA) b\u1eb1ng ngu\u1ed3n kh\u00e1c (Ngu\u1ed3n thu SXKD, vi\u1ec7n ph\u00ed,&#8230;) theo hai tr\u01b0\u1eddng h\u1ee3p c\u00f3 ph\u00e1t sinh thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb ho\u1eb7c kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf, nh\u1eb1m ph\u1ea3n \u00e1nh \u0111\u00fang nguy\u00ean gi\u00e1 TSC\u0110, \u0111\u00fang ngu\u1ed3n h\u00ecnh th\u00e0nh, v\u00e0 \u0111\u1ea3m b\u1ea3o chi ph\u00ed \u2013 thu\u1ebf \u2013 t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c ghi nh\u1eadn \u0111\u1ea7y \u0111\u1ee7 tr\u00ean ph\u1ea7n m\u1ec1m MISA iHOS K\u1ebf to\u00e1n.<\/p>\n<p><em>Nh\u1ea5n chu\u1ed9t tr\u00e1i v\u00e0o d\u1ea5u + \u0111\u1ec3 xem chi ti\u1ebft<\/em><\/p>\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>2. \u00d0\u1ecbnh kho\u1ea3n<\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p id=\"g-mua-tscd-bang-nguon-von-kinh-doanh-cua-don-vi-khong-thuoc-nguon-nsnn-hoac-cac-quy-ve-de-dung-cho-hoat-dong-sxkd\">Mua TSC\u0110 b\u1eb1ng ngu\u1ed3n kh\u00e1c ( Ngu\u1ed3n thu SXKD, thu vi\u1ec7n ph\u00ed, &#8230; ) (kh\u00f4ng thu\u1ed9c ngu\u1ed3n NSNN ho\u1eb7c c\u00e1c Qu\u1ef9) v\u1ec1 \u0111\u1ec3 d\u00f9ng cho ho\u1ea1t \u0111\u1ed9ng SXKD.<\/p>\n<p><strong>\u2013 N\u1ebfu TSC\u0110 mua v\u00e0o d\u00f9ng cho ho\u1ea1t \u0111\u1ed9ng SXKD h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT th\u00ec nguy\u00ean gi\u00e1 TSC\u0110 mua v\u00e0o l\u00e0 gi\u00e1 mua ch\u01b0a c\u00f3 thu\u1ebf GTGT, ghi:<\/strong><\/p>\n<p style=\"padding-left: 40px;\">N\u1ee3 TK 211: T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh<\/p>\n<p style=\"padding-left: 40px;\">N\u1ee3 TK 1332 \u2013 Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/p>\n<p style=\"padding-left: 80px;\">C\u00f3 c\u00e1c TK 111, 112, 331,\u2026 (t\u1ed5ng gi\u00e1 thanh to\u00e1n)<\/p>\n<p><strong>\u2013 N\u1ebfu TSC\u0110 mua v\u00e0o d\u00f9ng cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT, th\u00ec nguy\u00ean gi\u00e1 TSC\u0110 mua v\u00e0o l\u00e0 t\u1ed5ng gi\u00e1 thanh to\u00e1n (bao g\u1ed3m c\u1ea3 thu\u1ebf GTGT), ghi:<\/strong><\/p>\n<p style=\"padding-left: 40px;\">N\u1ee3 TK 211: T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh<\/p>\n<p style=\"padding-left: 80px;\">C\u00f3 c\u00e1c TK 111, 112, 331,\u2026 (t\u1ed5ng gi\u00e1 thanh to\u00e1n)<\/p>\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>3. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n<\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>B\u01b0\u1edbc 1:<\/strong> V\u00e0o <strong>Ti\u1ec1n g\u1eedi\\Quy tr\u00ecnh\\Chi ti\u1ec1n, <\/strong>nh\u1ea5n<strong> Chi ti\u1ec1n g\u1eedi.<\/strong><\/p>\n<p><img decoding=\"async\" src=\"https:\/\/helpmimosaonline.misa.vn\/wp-content\/uploads\/2025\/04\/Tien-gui-15-3.png\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 2:<\/strong> Khai b\u00e1o c\u00e1c th\u00f4ng tin tr\u00ean ch\u1ee9ng t\u1eeb <strong>Chi ti\u1ec1n g\u1eedi<\/strong>.<\/p>\n<ul>\n<li>Nh\u1eadp th\u00f4ng tin \u0110\u01a1n v\u1ecb tr\u1ea3 ti\u1ec1n: <strong>T\u00e0i kho\u1ea3n chi, N\u1ed9i dung thanh to\u00e1n.<br \/>\n<\/strong><\/li>\n<li>Nh\u1eadp th\u00f4ng tin \u0110\u01a1n v\u1ecb nh\u1eadn ti\u1ec1n: <strong>\u0110\u01a1n v\u1ecb nh\u1eadn<\/strong>, <strong>\u0110\u1ecba ch\u1ec9<\/strong>, <strong>T\u00e0i kho\u1ea3n nh\u1eadn.<\/strong><\/li>\n<li>Nh\u1eadp chi ti\u1ebft ch\u1ee9ng t\u1eeb: <strong>Ngu\u1ed3n<\/strong>, <strong>Ch\u01b0\u01a1ng<\/strong>, <strong>Kho\u1ea3n<\/strong>, <strong>Ti\u1ec3u m\u1ee5c<\/strong>, <strong>S\u1ed1 ti\u1ec1n, C\u1ea5p ph\u00e1t, Nghi\u1ec7p v\u1ee5<\/strong>.<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-42783\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/04\/TSCD-72.png\" alt=\"\" width=\"1334\" height=\"764\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/04\/TSCD-72.png 1334w, \/ke-toan\/wp-content\/uploads\/2025\/04\/TSCD-72-300x172.png 300w, \/ke-toan\/wp-content\/uploads\/2025\/04\/TSCD-72-1024x586.png 1024w, \/ke-toan\/wp-content\/uploads\/2025\/04\/TSCD-72-768x440.png 768w, \/ke-toan\/wp-content\/uploads\/2025\/04\/TSCD-72-50x29.png 50w, \/ke-toan\/wp-content\/uploads\/2025\/04\/TSCD-72-60x34.png 60w, \/ke-toan\/wp-content\/uploads\/2025\/04\/TSCD-72-100x57.png 100w\" sizes=\"auto, (max-width: 1334px) 100vw, 1334px\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 3:<\/strong>\u00a0Nh\u1ea5n <strong>C\u1ea5t.<\/strong><\/p>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":7,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[290],"ht-kb-tag":[],"class_list":["post-13415","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-ghi-tang-tscd-khong-dung-phan-he-tscd-va-pm-qlts"],"_links":{"self":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/13415","targetHints":{"allow":["GET"]}}],"collection":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/comments?post=13415"}],"version-history":[{"count":4,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/13415\/revisions"}],"predecessor-version":[{"id":77017,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/13415\/revisions\/77017"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=13415"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=13415"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=13415"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}