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

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<\/span><\/p>\n
1. T\u1ed5ng quan<\/h3>\n
<\/div>
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B\u00e0i vi\u1ebft nh\u1eb1m h\u01b0\u1edbng d\u1eabn quy tr\u00ecnh b\u00e1n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/strong> (TSC\u0110) (theo d\u00f5i TSC\u0110 tr\u00ean ph\u1ea7n m\u1ec1m iHOS K\u1ebf to\u00e1n) t\u1eeb b\u01b0\u1edbc ghi gi\u1ea3m t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u1ebfn b\u01b0\u1edbc ghi nh\u1eadn doanh thu b\u1eb1ng ti\u1ec1n m\u1eb7t, thu ti\u1ec1n g\u1eedi ho\u1eb7c ch\u01b0a thu ti\u1ec1n. Kho\u1ea3n ti\u1ec1n ghi nh\u1eadn t\u1eeb thanh l\u00fd t\u00e0i s\u1ea3n c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c \u0111\u1ec3 l\u1ea1i ho\u1eb7c n\u1ed9p v\u00e0o t\u00e0i kho\u1ea3n t\u1ea1m gi\u1eef c\u1ee7a c\u01a1 quan t\u00e0i ch\u00ednh.\u00a0<\/p>\n
N\u1ed9i dung b\u00e0i vi\u1ebft bao g\u1ed3m h\u01b0\u1edbng d\u1eabn \u0111\u1ecbnh kho\u1ea3n c\u00e1c tr\u01b0\u1eddng h\u1ee3p v\u00e0 c\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n tr\u00ean ph\u1ea7n m\u1ec1m.<\/p>\n<\/div><\/div>\n
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2. \u00d0\u1ecbnh kho\u1ea3n<\/h3>\n
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2.1. Ghi gi\u1ea3m TSC\u0110 \u0111\u00e3 thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n:<\/strong><\/p>\n
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Thanh l\u00fd TSC\u0110 t\u1eeb ngu\u1ed3n NSNN, ngu\u1ed3n vi\u1ec7n tr\u1ee3, vay n\u1ee3, ngu\u1ed3n ph\u00ed, l\u1ec7 ph\u00ed \u0111\u1ec3 l\u1ea1i, ngu\u1ed3n qu\u1ef9 ph\u00e1t tri\u1ec3n ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p:<\/strong><\/li>\n<\/ul>\n
\u00a0 \u00a0 \u00a0 \u00a0 N\u1ee3 TK 214 – Kh\u1ea5u hao v\u00e0 hao m\u00f2n l\u0169y k\u1ebf TSC\u0110<\/p>\n
\u00a0 \u00a0 \u00a0 \u00a0 N\u1ee3 TK 811 – Chi ph\u00ed kh\u00e1c<\/p>\n
\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0C\u00f3 TK 211, 213<\/p>\n
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Thanh l\u00fd TSC\u0110 t\u1eeb ngu\u1ed3n qu\u1ef9 ph\u00fac l\u1ee3i:<\/strong><\/li>\n<\/ul>\n
\u00a0 \u00a0 \u00a0 \u00a0 N\u1ee3 TK 214 – Kh\u1ea5u hao v\u00e0 hao m\u00f2n l\u0169y k\u1ebf TSC\u0110<\/p>\n
\u00a0 \u00a0 \u00a0 \u00a0 N\u1ee3 TK 35332 – Qu\u1ef9 ph\u00fac l\u1ee3i h\u00ecnh th\u00e0nh TSC\u0110<\/p>\n
\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 C\u00f3 TK 211, 213<\/p>\n
2.2. Ghi nh\u1eadn doanh thu t\u1eeb thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n TSC\u0110:<\/strong><\/p>\n
2.2.1 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:<\/span> <\/strong><\/p>\n
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\u0110\u1ed1i v\u1edbi kho\u1ea3n thu thanh l\u00fd<\/strong><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n
\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 N\u1ee3 c\u00e1c TK 111, 112, 131<\/p>\n
\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 C\u00f3 TK 33311- Thu\u1ebf GTGT \u0111\u1ea7u ra<\/p>\n
\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 C\u00f3 TK 711 – Thu nh\u1eadp kh\u00e1c (n\u1ebfu kho\u1ea3n thu \u0111\u01b0\u1ee3c \u0111\u1ec3 l\u1ea1i \u0111\u01a1n v\u1ecb)\u00a0<\/p>\n
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\u00a0\u0110\u1ed1i v\u1edbi kho\u1ea3n chi ph\u00ed li\u00ean quan \u0111\u1ebfn thanh l\u00fd t\u00e0i s\u1ea3n, ghi:<\/span><\/strong><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n
\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 N\u1ee3 TK 811- Chi ph\u00ed kh\u00e1c<\/p>\n
\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 N\u1ee3 TK 133- Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (n\u1ebfu c\u00f3)<\/p>\n
\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 111, 112, 331,…<\/p>\n
2.2.2 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:<\/span><\/strong><\/p>\n
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Khi thu kho\u1ea3n thanh l\u00fd TSC\u0110, ghi:<\/span><\/strong><\/li>\n<\/ul>\n
\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0N\u1ee3 c\u00e1c TK 111, 112, 131<\/p>\n
\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0C\u00f3 TK 333- C\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p nh\u00e0 n\u01b0\u1edbc (3338).<\/p>\n
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Khi n\u1ed9p ti\u1ec1n v\u00e0o t\u00e0i kho\u1ea3n t\u1ea1m gi\u1eef c\u1ee7a c\u01a1 quan t\u00e0i ch\u00ednh, ghi:<\/span><\/strong><\/li>\n<\/ul>\n
\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 N\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 \u00a0 \u00a0 \u00a0 \u00a0C\u00f3 c\u00e1c TK 111, 112.<\/p>\n
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\u0110\u1ed1i v\u1edbi kho\u1ea3n chi thanh l\u00fd TSC\u0110:<\/span><\/strong><\/li>\n
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Khi chi cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng ph\u1ee5c v\u1ee5 thanh l\u00fd TSC\u0110, ghi:<\/strong><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n
\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0N\u1ee3 TK 138- Ph\u1ea3i thu kh\u00e1c (1388)<\/p>\n
\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0C\u00f3 c\u00e1c TK 111, 112.<\/span><\/p>\n
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Khi nh\u1eadn \u0111\u01b0\u1ee3c ti\u1ec1n do c\u01a1 quan t\u00e0i ch\u00ednh c\u1ea5p ti\u1ec1n chi thanh l\u00fd TSC\u0110 theo quy\u1ebft to\u00e1n \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t, ghi:<\/span><\/strong><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n
\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 N\u1ee3 TK 112- Ti\u1ec1n g\u1eedi Ng\u00e2n h\u00e0ng, Kho b\u1ea1c (\u0111\u1ed1i v\u1edbi ph\u1ea7n kinh ph\u00ed \u0111\u01b0\u1ee3c c\u1ea5p tr\u1ea3)<\/p>\n
\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 N\u1ee3 c\u00e1c TK 154, 811,… (\u0111\u1ed1i v\u1edbi ph\u1ea7n \u0111\u00e3 chi nh\u01b0ng kh\u00f4ng \u0111\u01b0\u1ee3c c\u1ea5p tr\u1ea3 do kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t quy\u1ebft to\u00e1n)<\/span><\/p>\n
\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 C\u00f3 TK 138- Ph\u1ea3i thu kh\u00e1c (1388)<\/span><\/p>\n<\/div><\/div>\n
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3. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n<\/h3>\n
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B\u01b0\u1edbc 1:<\/strong> Ghi gi\u1ea3m t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111\u00e2y<\/a><\/h4>\n
B\u01b0\u1edbc 2:<\/strong> Ghi nh\u1eadn doanh thu t\u1eeb thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n TSC\u0110:<\/strong><\/h4>\n
Tr\u01b0\u1eddng h\u1ee3p 1: B\u00e1n TSC\u0110 thu ti\u1ec1n m\u1eb7t<\/h5>\n
1. V\u00e0o nghi\u1ec7p v\u1ee5 T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/strong>, ch\u1ecdn Doanh thu t\u1eeb b\u00e1n TSC\u0110\\B\u00e1n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh thu ti\u1ec1n m\u1eb7t.<\/strong><\/p>\n
$\"\"$ <\/p>\n
2. Khai b\u00e1o c\u00e1c th\u00f4ng tin tr\u00ean Ch\u1ee9ng t\u1eeb b\u00e1n TSC\u0110 thu ti\u1ec1n ngay:<\/p>\n
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T\u00edch ch\u1ecdn Thu ti\u1ec1n m\u1eb7t.<\/strong><\/li>\n
Nh\u1eadp c\u00e1c th\u00f4ng tin chung: Kh\u00e1ch h\u00e0ng, \u0110\u1ecba ch\u1ec9, L\u00fd do n\u1ed9p, K\u00e8m theo.<\/strong><\/li>\n
Nh\u1eadp c\u00e1c th\u00f4ng tin ch\u1ee9ng t\u1eeb: Ng\u00e0y ch\u1ee9ng t\u1eeb, Ng\u00e0y h\u1ea1ch to\u00e1n, S\u1ed1 phi\u1ebfu thu.<\/strong><\/li>\n
Nh\u1eadp th\u00f4ng tin chi ti\u1ebft ch\u1ee9ng t\u1eeb: M\u00e3 h\u00e0ng, TK N\u1ee3 <\/strong>m\u1eb7c \u0111\u1ecbnh l\u00e0 1111, TK C\u00f3 711, 33311, 3338, S\u1ed1 ti\u1ec1n.<\/strong><\/li>\n<\/ul>\n
$\"\"$ <\/p>\n
3. Nh\u1ea5n C\u1ea5t.<\/strong><\/p>\n
Tr\u01b0\u1eddng h\u1ee3p 2: B\u00e1n TSC\u0110 thu ti\u1ec1n g\u1eedi<\/h5>\n
1. V\u00e0o nghi\u1ec7p v\u1ee5 T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/strong>, ch\u1ecdn Doanh thu t\u1eeb b\u00e1n TSC\u0110\\B\u00e1n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh thu ti\u1ec1n g\u1eedi.<\/strong><\/p>\n
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2. Khai b\u00e1o c\u00e1c th\u00f4ng tin tr\u00ean Ch\u1ee9ng t\u1eeb b\u00e1n TSC\u0110 thu ti\u1ec1n ngay:<\/p>\n
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T\u00edch ch\u1ecdn Thu ti\u1ec1n m\u1eb7t.<\/strong><\/li>\n
Nh\u1eadp c\u00e1c th\u00f4ng tin chung: Kh\u00e1ch h\u00e0ng, \u0110\u1ecba ch\u1ec9, N\u1ed9p v\u00e0o TK, Di\u1ec5n gi\u1ea3i.<\/strong><\/li>\n
Nh\u1eadp c\u00e1c th\u00f4ng tin ch\u1ee9ng t\u1eeb: Ng\u00e0y ch\u1ee9ng t\u1eeb, Ng\u00e0y h\u1ea1ch to\u00e1n, S\u1ed1 phi\u1ebfu thu.<\/strong><\/li>\n
Nh\u1eadp th\u00f4ng tin chi ti\u1ebft ch\u1ee9ng t\u1eeb: M\u00e3 h\u00e0ng, TK N\u1ee3<\/strong> m\u1eb7c \u0111\u1ecbnh l\u00e0 1121, TK C\u00f3 711, 33311, 3338, S\u1ed1 ti\u1ec1n.<\/strong><\/li>\n<\/ul>\n
$\"\"$ <\/p>\n
3. Nh\u1ea5n C\u1ea5t.<\/strong><\/p>\n
Tr\u01b0\u1eddng h\u1ee3p 3: B\u00e1n TSC\u0110 ch\u01b0a thu ti\u1ec1n<\/h5>\n
1. V\u00e0o nghi\u1ec7p v\u1ee5 T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/strong>, ch\u1ecdn Doanh thu t\u1eeb b\u00e1n TSC\u0110\\B\u00e1n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh ch\u01b0a thu ti\u1ec1n.<\/strong><\/p>\n
$\"\"$ <\/p>\n
2. Khai b\u00e1o c\u00e1c th\u00f4ng tin tr\u00ean Ch\u1ee9ng t\u1eeb b\u00e1n TSC\u0110 ch\u01b0a thu ti\u1ec1n:<\/p>\n
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Nh\u1eadp c\u00e1c th\u00f4ng tin chung: Kh\u00e1ch h\u00e0ng, \u0110\u1ecba ch\u1ec9, M\u00e3 s\u1ed1 thu\u1ebf, Ng\u01b0\u1eddi li\u00ean h\u1ec7, H\u00ecnh th\u1ee9c thanh to\u00e1n, TK ng\u00e2n h\u00e0ng.<\/strong><\/li>\n
Nh\u1eadp th\u00f4ng tin chi ti\u1ebft ch\u1ee9ng t\u1eeb: M\u00e3 h\u00e0ng, TK N\u1ee3<\/strong> m\u1eb7c \u0111\u1ecbnh l\u00e0 131, TK C\u00f3 711,33311, 3338, S\u1ed1 ti\u1ec1n.<\/strong><\/li>\n<\/ul>\n
$\"\"$ <\/p>\n
3. Nh\u1ea5n C\u1ea5t.<\/strong><\/p>\n
B\u01b0\u1edbc 3: Khi <\/strong>chi ti\u1ec1n ho\u1ea1t \u0111\u1ed9ng ph\u1ee5c v\u1ee5 thanh l\u00fd t\u00e0i s\u1ea3n ho\u1eb7c chi n\u1ed9p ti\u1ec1n l\u00ean t\u00e0i kho\u1ea3n t\u1ea1m gi\u1eef\u00a0<\/strong><\/h4>\n
V\u00e0o ph\u00e2n h\u1ec7 Ti\u1ec1n m\u1eb7t\\Chi ti\u1ec1n m\u1eb7t<\/strong> ho\u1eb7c Ti\u1ec1n g\u1eedi\\Chi ti\u1ec1n g\u1eedi,<\/strong> h\u1ea1ch to\u00e1n:\u00a0<\/p>\n
\u00a0 \u00a0 \u00a0 \u00a0 TK N\u1ee3 811, 3338, 133, 138…<\/p>\n
\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 TK C\u00f3 111, 112<\/p>\n<\/div><\/div>\n
<\/span><\/p>\n
4. L\u01b0u \u00fd<\/h3>\n
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\u0110\u1ec3 ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n b\u00e1n t\u00e0i s\u1ea3n c\u00f4ng theo quy \u0111\u1ecbnh, n\u1ebfu s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m h\u00f3a \u0111\u01a1n Meinvoice th\u00ec anh\/ch\u1ecb l\u00e0m theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111\u00e2y<\/a><\/em><\/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":20,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[241],"ht-kb-tag":[],"class_list":["post-25268","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-ke-toan-tai-san-co-dinh"],"_links":{"self":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/25268","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\/20"}],"replies":[{"embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/comments?post=25268"}],"version-history":[{"count":5,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/25268\/revisions"}],"predecessor-version":[{"id":77051,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/25268\/revisions\/77051"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=25268"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=25268"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=25268"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}