{"id":3091,"date":"2020-08-06T07:56:58","date_gmt":"2020-08-06T07:56:58","guid":{"rendered":"http:\/\/help.mimosa2020.misa.local\/?post_type=ht_kb&#038;p=3091"},"modified":"2025-11-04T08:07:19","modified_gmt":"2025-11-04T01:07:19","slug":"thu-tien-ban-san-pham-hang-hoa-cung-cap-dich-vu-bang-tm","status":"publish","type":"ht_kb","link":"\/ke-toan\/kb\/thu-tien-ban-san-pham-hang-hoa-cung-cap-dich-vu-bang-tm\/","title":{"rendered":"Thu ti\u1ec1n b\u00e1n s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5"},"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 \u0111\u1ecbnh kho\u1ea3n v\u00e0 c\u00e1ch th\u1ef1c hi\u1ec7n cho nghi\u1ec7p v\u1ee5 <strong>thu ti\u1ec1n b\u00e1n s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5<\/strong>. Qua \u0111\u00f3 gi\u00fap k\u1ebf to\u00e1n n\u1eafm \u0111\u01b0\u1ee3c nghi\u1ec7p v\u1ee5 v\u00e0 c\u00e1c \u0111\u1ecbnh kho\u1ea3n li\u00ean quan, \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 24\/2024\/TT-BTC<\/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<h4><span style=\"font-size: 12pt;\"><strong>2.1 Ph\u1ea3n \u00e1nh doanh thu<\/strong><\/span><\/h4>\n<p><em><strong>a. \u0110\u1ed1i v\u1edbi s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf GTGT v\u00e0 \u0111\u01a1n v\u1ecb t\u00ednh thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb, ghi:<\/strong><\/em><\/p>\n<p>N\u1ee3 TK 111 &#8211; Ti\u1ec1n m\u1eb7t (T\u1ed5ng gi\u00e1 thanh to\u00e1n)<\/p>\n<p style=\"padding-left: 40px;\">C\u00f3 TK 531- Doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh, d\u1ecbch v\u1ee5 (Gi\u00e1 b\u00e1n ch\u01b0a c\u00f3 thu\u1ebf GTGT) (5311)<\/p>\n<p style=\"padding-left: 40px;\">C\u00f3 TK 333 &#8211; C\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p nh\u00e0 n\u01b0\u1edbc (33311)<\/p>\n<p>Khi \u0111\u01a1n v\u1ecb th\u1ef1c hi\u1ec7n thu ti\u1ec1n m\u1eb7t, ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng b\u1eb1ng ngo\u1ea1i t\u1ec7 \u0111\u1ed3ng th\u1eddi th\u1ef1c hi\u1ec7n b\u00fat to\u00e1n, ghi \u0111\u01a1n N\u1ee3 TK 004: Ngo\u1ea1i t\u1ec7 c\u00e1c lo\u1ea1i.<\/p>\n<p><em><strong>b. \u0110\u1ed1i v\u1edbi s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf GTGT v\u00e0 \u0111\u01a1n v\u1ecb t\u00ednh thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp, ghi:<\/strong><\/em><\/p>\n<p><em>&#8211; Khi thu, ghi:<\/em><\/p>\n<p>N\u1ee3 TK 111 &#8211; Ti\u1ec1n m\u1eb7t (T\u1ed5ng gi\u00e1 thanh to\u00e1n)<\/p>\n<p style=\"padding-left: 40px;\">C\u00f3 TK 531- Doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh, d\u1ecbch v\u1ee5 (Gi\u00e1 b\u00e1n c\u00f3 thu\u1ebf GTGT) (5311)<\/p>\n<p>Khi \u0111\u01a1n v\u1ecb th\u1ef1c hi\u1ec7n thu ti\u1ec1n m\u1eb7t, ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng b\u1eb1ng ngo\u1ea1i t\u1ec7 \u0111\u1ed3ng th\u1eddi th\u1ef1c hi\u1ec7n b\u00fat to\u00e1n, ghi \u0111\u01a1n N\u1ee3 TK 004: Ngo\u1ea1i t\u1ec7 c\u00e1c lo\u1ea1i.<\/p>\n<p><em>&#8211; \u0110\u1ecbnh k\u1ef3, \u0111\u01a1n v\u1ecb x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf ph\u1ea3i n\u1ed9p, ghi:<\/em><\/p>\n<p>N\u1ee3 TK 531- Doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh, d\u1ecbch v\u1ee5 (5311)<\/p>\n<p style=\"padding-left: 40px;\">C\u00f3 TK 333 &#8211; C\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p nh\u00e0 n\u01b0\u1edbc (33311)<\/p>\n<h4><strong>2.2 Ph\u1ea3n \u00e1nh gi\u00e1 v\u1ed1n<\/strong><\/h4>\n<p>Khi xu\u1ea5t b\u00e1n c\u00e1c s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 (ho\u1eb7c ph\u1ea7n d\u1ecbch v\u1ee5) \u0111\u00e3 ho\u00e0n th\u00e0nh \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 \u0111\u00e3 b\u00e1n trong k\u1ef3, ghi:<\/p>\n<p style=\"padding-left: 40px;\">N\u1ee3 TK 632: Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n<\/p>\n<p style=\"padding-left: 80px;\">C\u00f3 TK 152, 154, 155, 156<\/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. M\u00f4 t\u1ea3 nghi\u1ec7p v\u1ee5<\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>Khi thu ti\u1ec1n b\u00e1n s\u1ea3n ph\u1ea9m, h\u00e0ng ho\u00e1, cung c\u1ea5p d\u1ecbch v\u1ee5 b\u1eb1ng ti\u1ec1n m\u1eb7t, \u0111\u01a1n v\u1ecb th\u01b0\u1eddng th\u1ef1c hi\u1ec7n c\u00e1c ho\u1ea1t \u0111\u1ed9ng sau:<\/p>\n<ol>\n<li>C\u0103n c\u1ee9 v\u00e0o s\u1ed1 ti\u1ec1n h\u00e0ng kh\u00e1ch h\u00e0ng thanh to\u00e1n cho nh\u00e2n vi\u00ean b\u00e1n h\u00e0ng, k\u1ebf to\u00e1n th\u1ef1c hi\u1ec7n xu\u1ea5t ho\u00e1 \u0111\u01a1n, \u0111\u1ed3ng th\u1eddi l\u1eadp phi\u1ebfu thu.<\/li>\n<li>Th\u1ee7 qu\u1ef9 th\u1ef1c hi\u1ec7n thu ti\u1ec1n v\u00e0 ghi s\u1ed5 qu\u1ef9.<\/li>\n<li>C\u0103n c\u1ee9 v\u00e0o phi\u1ebfu thu \u0111\u00e3 c\u00f3 ch\u1eef k\u00fd c\u1ee7a th\u1ee7 qu\u1ef9, k\u1ebf to\u00e1n ghi s\u1ed5 chi ti\u1ebft ti\u1ec1n m\u1eb7t \u0111\u1ed3ng th\u1eddi ghi s\u1ed5 chi ti\u1ebft doanh thu.<\/li>\n<\/ol>\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>4. 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\">\n<p>H\u01b0\u1edbng d\u1eabn chi ti\u1ebft, xem t\u1ea1i nghi\u1ec7p v\u1ee5 <a href=\"\/ke-toan\/knowledge-base\/lap-chung-tu-ban-hang-kem-hoa-don\/#c-cac-buoc-thucca3c-hiecca3n\" target=\"_blank\" rel=\"noopener\">B\u00e1n h\u00e0ng thu ti\u1ec1n ngay<\/a>.<\/p>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":2,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[104],"ht-kb-tag":[],"class_list":["post-3091","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-ke-toan-tien-mat"],"_links":{"self":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/3091","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\/2"}],"replies":[{"embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/comments?post=3091"}],"version-history":[{"count":5,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/3091\/revisions"}],"predecessor-version":[{"id":60813,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/3091\/revisions\/60813"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=3091"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=3091"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=3091"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}