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

\n
<\/span><\/p>\n
1. T\u1ed5ng quan<\/h3>\n
<\/div>
\n
B\u00e0i vi\u1ebft nh\u1eb1m h\u01b0\u1edbng d\u1eabn anh\/ch\u1ecb h\u1ea1ch to\u00e1n nghi\u1ec7p v\u1ee5 ghi gi\u1ea3m TSC\u0110 do thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n, m\u1ea5t, \u0111i\u1ec1u chuy\u1ec3n v\u00e0 h\u1ea1ch to\u00e1n c\u00e1c kho\u1ea3n thu, chi li\u00ean quan khi \u0111\u01a1n v\u1ecb c\u00f3 s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m MISA QLTS.<\/p>\n<\/div><\/div>\n
<\/span><\/p>\n
2. \u0110\u1ecbnh kho\u1ea3n <\/h3>\n
<\/div>
\n
2.1. H\u1ea1ch to\u00e1n gi\u1ea3m TSC\u0110:<\/strong><\/p>\n
N\u01a1\u0323 c\u00e1c TK 811, 353 (35332) (gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i)<\/p>\n
N\u1ee3 TK 214: Kh\u1ea5u hao v\u00e0 hao m\u00f2n lu\u1ef9 k\u1ebf TSC\u0110 c\u1ee7a \u0111\u01a1n v\u1ecb (gi\u00e1 tr\u1ecb hao m\u00f2n, kh\u1ea5u hao lu\u1ef9 k\u1ebf)<\/p>\n
Co\u0301 TK 211: T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u1ee7a \u0111\u01a1n v\u1ecb (nguy\u00ean gi\u00e1)<\/p>\n
2.2. H\u1ea1ch to\u00e1n kho\u1ea3n thu, chi thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n TSC\u0110:<\/strong><\/p>\n
a. Tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i n\u1ed9p v\u00e0o t\u00e0i kho\u1ea3n t\u1ea1m gi\u1eef c\u1ee7a c\u01a1 quan t\u00e0i ch\u00ednh<\/p>\n
\n
\u0110\u1ed1i v\u1edbi kho\u1ea3n thu thanh l\u00fd TSC\u0110<\/li>\n<\/ul>\n
Khi thu thanh l\u00fd TSC\u0110:\u00a0<\/p>\n
N\u1ee3 c\u00e1c TK 111, 112, 131<\/p>\n
C\u00f3 TK 333: C\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p nh\u00e0 n\u01b0\u1edbc (3338)<\/p>\n
Khi n\u1ed9p ti\u1ec1n v\u00e0o t\u00e0i kho\u1ea3n t\u1ea1m gi\u1eef c\u1ee7a c\u01a1 quan t\u00e0i ch\u00ednh:<\/p>\n
\u00a0 \u00a0 \u00a0 \u00a0 \u00a0N\u1ee3 TK 333: C\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p nh\u00e0 n\u01b0\u1edbc (3338)<\/p>\n
\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 C\u00f3 TK 111,112<\/p>\n
\n
\u0110\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n chi ph\u00ed thanh l\u00fd TSC\u0110:<\/li>\n<\/ul>\n
Khi chi c\u00e1c ho\u1ea1t \u0111\u1ed9ng ph\u1ee5c v\u1ee5 thanh l\u00fd TSC\u0110:\u00a0<\/p>\n
N\u1ee3 TK 138 \u2013 Ph\u1ea3i thu kh\u00e1c (1388)<\/p>\n
C\u00f3 c\u00e1c TK 111, 112<\/p>\n
Khi nh\u1eadn ti\u1ec1n c\u01a1 quan t\u00e0i ch\u00ednh c\u1ea5p chi thanh l\u00fd TSC\u0110:<\/p>\n
\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 N\u1ee3 c\u00e1c TK 111,112<\/p>\n
\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 N\u1ee3 c\u00e1c TK 154, 811\u2026 ( \u0110\u1ed1i v\u1edbi kho\u1ea3n chi kh\u00f4ng \u0111\u01b0\u1ee3c duy\u1ec7t)<\/p>\n
\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 C\u00f3 TK 138 \u2013 Ph\u1ea3i thu kh\u00e1c (1388)<\/p>\n
b. Tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c \u0111\u1ec3 l\u1ea1i \u0111\u01a1n v\u1ecb ph\u1ea7n ch\u00eanh l\u1ec7ch thu l\u1edbn h\u01a1n chi<\/p>\n
\n
\u0110\u1ed1i v\u1edbi kho\u1ea3n thu thanh l\u00fd TSC\u0110:<\/li>\n<\/ul>\n
N\u1ee3\u00a0 c\u00e1c TK 111, 112, 131<\/p>\n
\u00a0 \u00a0 \u00a0 \u00a0C\u00f3 TK 711 \u2013 Thu nh\u1eadp kh\u00e1c<\/p>\n
\u00a0 \u00a0 \u00a0 \u00a0 C\u00f3 TK 333 \u2013 C\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p nh\u00e0 n\u01b0\u1edbc ( 3331) ( N\u1ebfu c\u00f3)<\/p>\n
\n
\u0110\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n chi ph\u00ed thanh l\u00fd TSC\u0110:<\/li>\n<\/ul>\n
N\u1ee3 TK 811 \u2013 Ch\u1ecb ph\u00ed kh\u00e1c<\/p>\n
N\u1ee3 TK 133- Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb ( N\u1ebfu c\u00f3)<\/p>\n
\u00a0 \u00a0 \u00a0 \u00a0C\u00f3 c\u00e1c TK 111, 112, 331\u2026<\/p>\n<\/div><\/div>\n
<\/span><\/p>\n
3. M\u00f4 t\u1ea3 nghi\u1ec7p v\u1ee5<\/h3>\n
<\/div>
\n
Khi ph\u00e1t sinh nghi\u1ec7p v\u1ee5 thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n TSC\u0110, th\u00f4ng th\u01b0\u1eddng s\u1ebd ph\u00e1t sinh c\u00e1c ho\u1ea1t \u0111\u1ed9ng sau:<\/p>\n
\n
B\u1ed9 ph\u1eadn qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n l\u1eadp T\u1edd tr\u00ecnh xin thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n TSC\u0110 k\u00e8m theo danh s\u00e1ch TSC\u0110 c\u1ea7n thanh l\u00fd nh\u01b0\u1ee3ng b\u00e1n (do b\u1ecb h\u01b0 h\u1ecfng l\u00e2u ng\u00e0y, kh\u00f4ng s\u1eeda ch\u1eefa \u0111\u01b0\u1ee3c ho\u1eb7c TSC\u0110 kh\u00f4ng c\u00f2n nhu c\u1ea7u s\u1eed d\u1ee5ng) g\u1eedi th\u1ee7 tr\u01b0\u1edfng \u0111\u01a1n v\u1ecb ph\u00ea duy\u1ec7t. Sau \u0111\u00f3 g\u1eedi c\u00f4ng v\u0103n v\u00e0 h\u1ed3 s\u01a1 xin thanh l\u00fd nh\u01b0\u1ee3ng b\u00e1n TSC\u0110 tr\u00ecnh l\u00ean \u0111\u01a1n v\u1ecb c\u1ea5p tr\u00ean c\u00f3 th\u1ea9m quy\u1ec1n th\u1ea9m tra v\u00e0 ph\u00ea duy\u1ec7t.<\/li>\n
Sau khi c\u00e1c \u0111\u01a1n v\u1ecb c\u1ea5p tr\u00ean duy\u1ec7t T\u1edd tr\u00ecnh thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n TSC\u0110, Th\u1ee7 tr\u01b0\u1edfng \u0111\u01a1n v\u1ecb ra quy\u1ebft \u0111\u1ecbnh th\u00e0nh l\u1eadp H\u1ed9i \u0111\u1ed3ng thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n TSC\u0110.
\nH\u1ed9i \u0111\u1ed3ng thanh l\u00fd t\u00e0i s\u1ea3n \u0111\u1ecbnh gi\u00e1 TSC\u0110 \u0111em thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n, v\u00e0 l\u1eadp ph\u01b0\u01a1ng \u00e1n thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n (th\u1ef1c hi\u1ec7n \u0111\u1ea5u th\u1ea7u, l\u1ef1a ch\u1ecdn \u0111\u1ed1i t\u00e1c mua, gi\u00e1 \u0111\u1ec1 xu\u1ea5t thanh l\u00fd nh\u01b0\u1ee3ng b\u00e1n TSC\u0110,…) tr\u00ecnh th\u1ee7 tr\u01b0\u1edfng \u0111\u01a1n v\u1ecb ph\u00ea duy\u1ec7t.<\/li>\n
Sau khi Th\u1ee7 tr\u01b0\u1edfng \u0111\u01a1n v\u1ecb ph\u00ea duy\u1ec7t, H\u1ed9i \u0111\u1ed3ng thanh l\u00fd nh\u01b0\u1ee3ng b\u00e1n ti\u1ebfn h\u00e0nh thanh l\u00fd nh\u01b0\u1ee3ng b\u00e1n TSC\u0110 (G\u1ed3m l\u1eadp h\u1ed3 s\u01a1 m\u1eddi th\u1ea7u thanh l\u00fd nh\u01b0\u1ee3ng b\u00e1n TSC\u0110, m\u1edf th\u1ea7u, th\u1ef1c hi\u1ec7n \u0111\u1ea5u th\u1ea7u ch\u1ecdn \u0111\u1ed1i t\u00e1c mua, quy\u1ebft \u0111\u1ecbnh ch\u1ecdn \u0111\u1ed1i t\u00e1c mua, k\u00fd h\u1ee3p \u0111\u1ed3ng thanh l\u00fd nh\u01b0\u1ee3ng b\u00e1n,…)<\/li>\n
H\u1ed9i \u0111\u1ed3ng thanh l\u00fd ra quy\u1ebft \u0111\u1ecbnh ch\u1ecdn \u0111\u1ed1i t\u00e1c v\u00e0 gi\u00e1 thanh l\u00fd nh\u01b0\u1ee3ng b\u00e1n TSC\u0110 g\u1eedi th\u1ee7 tr\u01b0\u1edfng \u0111\u01a1n v\u1ecb ph\u00ea duy\u1ec7t.<\/li>\n
Sau khi Th\u1ee7 tr\u01b0\u1edfng \u0111\u01a1n v\u1ecb ph\u00ea duy\u1ec7t, H\u1ed9i \u0111\u1ed3ng k\u00fd h\u1ee3p \u0111\u1ed3ng thanh l\u00fd nh\u01b0\u1ee3ng b\u00e1n TSC\u0110 v\u00e0 b\u1ed9 ph\u1eadn qu\u1ea3n l\u00fd TS th\u1ef1c hi\u1ec7n b\u00e0n giao TSC\u0110 cho nh\u00e0 th\u1ea7u \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn. \u0110\u1ed3ng th\u1eddi chuy\u1ec3n BB k\u1ebft qu\u1ea3 thanh l\u00fd nh\u01b0\u1ee3ng b\u00e1n TSC\u0110 c\u00f9ng c\u00e1c h\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb li\u00ean quan cho k\u1ebf to\u00e1n l\u00e0m c\u0103n c\u1ee9 h\u1ea1ch to\u00e1n.<\/li>\n
K\u1ebf to\u00e1n ti\u1ebfn h\u00e0nh xu\u1ea5t h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng v\u00e0 ghi nh\u1eadn s\u1ed1 thu thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n TSC\u0110 v\u00e0o s\u1ed5 s\u00e1ch (n\u1ebfu n\u1ed9p ngay b\u1eb1ng ti\u1ec1n m\u1eb7t th\u00ec th\u1ef1c hi\u1ec7n quy tr\u00ecnh thu ti\u1ec1n m\u1eb7t, n\u1ebfu n\u1ed9p b\u1eb1ng ti\u1ec1n g\u1eedi th\u1ef1c hi\u1ec7n quy tr\u00ecnh thu ti\u1ec1n g\u1eedi, n\u1ebfu ch\u01b0a thu ti\u1ec1n ghi s\u1ed1 c\u00f4ng n\u1ee3 ).
\nK\u1ebf to\u00e1n TSC\u0110 c\u0103n c\u1ee9 v\u00e0o h\u1ed3 s\u01a1 thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n TSC\u0110 th\u1ef1c hi\u1ec7n vi\u1ec7c ghi gi\u1ea3m TSC\u0110 v\u00e0o s\u1ed5 v\u00e0 h\u1ee7y th\u1ebb t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00e0 ph\u1ea3n \u00e1nh c\u00e1c chi ph\u00ed c\u00f3 li\u00ean quan t\u1edbi vi\u1ec7c thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n TSC\u0110.<\/li>\n<\/ul>\n<\/div><\/div>\n
<\/span><\/p>\n
4. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n<\/h3>\n
<\/div>
\n
B\u01b0\u1edbc 1. \u0110\u1ecbnh kho\u1ea3n ghi gi\u1ea3m v\u00e0 thao t\u00e1c l\u1eadp ch\u1ee9ng t\u1eeb ghi gi\u1ea3m tr\u00ean ph\u1ea7n m\u1ec1m<\/strong><\/p>\n
T\u00f9y thu\u1ed9c v\u00e0o ngu\u1ed3n h\u00ecnh th\u00e0nh TSC\u0110, anh\/ch\u1ecb nh\u1ea5n v\u00e0o c\u00e1c li\u00ean k\u1ebft d\u01b0\u1edbi \u0111\u00e2y \u0111\u1ec3 xem h\u01b0\u1edbng d\u1eabn chi ti\u1ebft c\u00e1ch l\u1eadp ch\u1ee9ng t\u1eeb ghi gi\u1ea3m (l\u1ea5y t\u1eeb MISA QLTS):<\/p>\n
\n
Ghi gi\u1ea3m TSC\u0110 t\u1eeb ngu\u1ed3n NSNN c\u1ea5p (C\u00f3 s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m <\/span>QLTS<\/span>)<\/span><\/a><\/li>\n
Ghi gi\u1ea3m TSC\u0110 t\u1eeb ngu\u1ed3n vi\u1ec7n tr\u1ee3, vay n\u1ee3 n\u01b0\u1edbc ngo\u00e0i (C\u00f3 s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m QLTS)<\/span><\/a><\/li>\n
Ghi gi\u1ea3m TSC\u0110 b\u1eb1ng ngu\u1ed3n ph\u00ed \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, \u0111\u1ec3 l\u1ea1i (C\u00f3 s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m QLTS)<\/span><\/a><\/li>\n
Ghi gi\u1ea3m TSC\u0110 b\u1eb1ng qu\u1ef9 ph\u00fac l\u1ee3i (C\u00f3 s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m QLTS)<\/a><\/li>\n
Ghi gi\u1ea3m TSC\u0110 b\u1eb1ng qu\u1ef9 ph\u00e1t tri\u1ec3n ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p (C\u00f3 s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m QLTS)<\/span><\/a><\/li>\n<\/ul>\n
B\u01b0\u1edbc 2: N\u1ebfu ghi gi\u1ea3m c\u00f3 thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n th\u00ec l\u1eadp ch\u1ee9ng t\u1eeb b\u00e1n TSC\u0110. C\u0103n c\u1ee9 h\u00ecnh th\u1ee9c b\u00e1n \u0111\u1ec3 l\u1eadp ch\u1ee9ng t\u1eeb t\u01b0\u01a1ng \u1ee9ng.<\/strong><\/p>\n
\n
N\u1ebfu b\u00e1n TSC\u0110 thu ti\u1ec1n m\u1eb7t th\u00ec v\u00e0o Ti\u1ec1n m\u1eb7t\/Phi\u1ebfu thu<\/strong>, h\u1ea1ch to\u00e1n N\u1ee3 111\/C\u00f3 711<\/strong>.<\/li>\n
N\u1ebfu b\u00e1n TSC\u0110 thu ti\u1ec1n g\u1eedi th\u00ec v\u00e0o Ti\u1ec1n g\u1eedi\/Thu ti\u1ec1n g\u1eedi<\/strong>, h\u1ea1ch to\u00e1n N\u1ee3 112\/C\u00f3 711<\/strong>.<\/li>\n
N\u1ebfu b\u00e1n TSC\u0110 ch\u01b0a thu ti\u1ec1n th\u00ec v\u00e0o T\u1ed5ng h\u1ee3p\/Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c<\/strong>, h\u1ea1ch to\u00e1n N\u1ee3 131\/C\u00f3 711.<\/strong><\/li>\n<\/ul>\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":7,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[300],"ht-kb-tag":[339,340],"class_list":["post-14011","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-ghi-giam-tscd-co-su-dung-phan-mem-qlts-vn","ht_kb_tag-ban-tai-san","ht_kb_tag-thu-tien-ban-tai-san"],"_links":{"self":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/14011","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=14011"}],"version-history":[{"count":5,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/14011\/revisions"}],"predecessor-version":[{"id":62463,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/14011\/revisions\/62463"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=14011"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=14011"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=14011"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}