{"id":3178,"date":"2020-08-06T10:10:50","date_gmt":"2020-08-06T10:10:50","guid":{"rendered":"http:\/\/help.mimosa2020.misa.local\/?post_type=ht_kb&#038;p=3178"},"modified":"2026-04-22T10:30:50","modified_gmt":"2026-04-22T03:30:50","slug":"thu-cac-khoan-phi-le-phi-va-cac-khoan-thu-su-nghiep-khac","status":"publish","type":"ht_kb","link":"\/ke-toan\/kb\/thu-cac-khoan-phi-le-phi-va-cac-khoan-thu-su-nghiep-khac\/","title":{"rendered":"Thu c\u00e1c kho\u1ea3n ph\u00ed, l\u1ec7 ph\u00ed v\u00e0 c\u00e1c kho\u1ea3n thu s\u1ef1 nghi\u1ec7p kh\u00e1c"},"content":{"rendered":"<p><em>Xem phim h\u01b0\u1edbng d\u1eabn:<\/em><\/p>\n<p><em><iframe loading=\"lazy\" title=\"YouTube video player\" src=\"https:\/\/www.youtube.com\/embed\/XB97ZXw44Do?si=TgwDoCFV1A6HPDyn\" width=\"763\" height=\"429\" frameborder=\"0\" allowfullscreen=\"allowfullscreen\"><span data-mce-type=\"bookmark\" style=\"display: inline-block; width: 0px; overflow: hidden; line-height: 0;\" class=\"mce_SELRES_start\">\ufeff<\/span><\/iframe><\/em><\/p>\n<p><em>Nh\u1ea5n chu\u1ed9t tr\u00e1i v\u00e0o d\u1ea5u + \u0111\u1ec3 xem chi ti\u1ebft<\/em><\/p>\n<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 \u0111\u1ecbnh kho\u1ea3n v\u00e0 th\u1ef1c hi\u1ec7n nghi\u1ec7p v\u1ee5 Thu ph\u00ed, l\u1ec7 ph\u00ed b\u1eb1ng ti\u1ec1n g\u1eedi tr\u00ean ph\u1ea7n m\u1ec1m, \u00e1p d\u1ee5ng cho c\u00e1c kho\u1ea3n thu thu\u1ed9c danh m\u1ee5c ph\u00ed, l\u1ec7 ph\u00ed do Nh\u00e0 n\u01b0\u1edbc quy \u0111\u1ecbnh nh\u01b0 ph\u00ed th\u1ea9m \u0111\u1ecbnh h\u1ed3 s\u01a1, ph\u00ed ch\u1ee9ng th\u1ef1c, l\u1ec7 ph\u00ed c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn, &#8230;<\/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><strong>1. Khi x\u00e1c \u0111\u1ecbnh ch\u1eafc ch\u1eafn s\u1ed1 ph\u00ed, l\u1ec7 ph\u00ed s\u1ebd thu \u0111\u01b0\u1ee3c trong k\u1ef3, ghi:<\/strong><\/p>\n<p>N\u1ee3 TK 138: Ph\u1ea3i thu kh\u00e1c (1383)<\/p>\n<p style=\"padding-left: 40px;\">C\u00f3 TK 338: Ph\u1ea3i tr\u1ea3 kh\u00e1c (3383)<\/p>\n<p><strong>2. Khi thu ph\u00ed, l\u1ec7 ph\u00ed b\u1eb1ng ti\u1ec1n g\u1eedi (k\u1ec3 c\u1ea3 thu ph\u00ed, l\u1ec7 ph\u00ed tr\u01b0\u1edbc cho c\u00e1c k\u1ef3 sau), ghi:<\/strong><\/p>\n<p>N\u1ee3 TK 112: Ti\u1ec1n g\u1eedi Ng\u00e2n h\u00e0ng, Kho b\u1ea1c<\/p>\n<p style=\"padding-left: 40px;\">C\u00f3 c\u00e1c TK 138 (1383), 338 (3383)<\/p>\n<p><strong>3. \u0110\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n thu ph\u00ed, l\u1ec7 ph\u00ed \u0111\u01a1n v\u1ecb ph\u1ea3i n\u1ed9p nh\u00e0 n\u01b0\u1edbc ho\u1eb7c n\u1ed9p c\u1ea5p tr\u00ean, ghi:<\/strong><\/p>\n<p>N\u1ee3 TK 338: Ph\u1ea3i tr\u1ea3 kh\u00e1c (3383)<\/p>\n<p style=\"padding-left: 40px;\">C\u00f3 c\u00e1c TK 333, 336, 338 (3388)<\/p>\n<p><strong>4. \u0110\u1ecbnh k\u1ef3, x\u00e1c \u0111\u1ecbnh s\u1ed1 kinh ph\u00ed t\u1eeb ti\u1ec1n thu ph\u00ed \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, \u0111\u1ec3 l\u1ea1i \u0111\u01a1n v\u1ecb theo t\u1ef7 l\u1ec7 quy \u0111\u1ecbnh, ghi:<\/strong><\/p>\n<p>N\u1ee3 TK 338: Ph\u1ea3i tr\u1ea3 kh\u00e1c (3383)<\/p>\n<p style=\"padding-left: 40px;\">C\u00f3 TK 514 \u2013 Doanh thu t\u1eeb ph\u00ed \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, \u0111\u1ec3 l\u1ea1i<\/p>\n<p>\u0110\u1ed3ng th\u1eddi, ghi:<\/p>\n<p>N\u1ee3 012 \u2013 Ph\u00ed \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb \u0111\u1ec3 l\u1ea1i<\/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 ph\u00ed, l\u1ec7 ph\u00ed qua t\u00e0i kho\u1ea3n ti\u1ec1n g\u1eedi, quy tr\u00ecnh th\u1ef1c hi\u1ec7n h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n nh\u01b0 sau:<\/p>\n<ol>\n<li>Ng\u00e2n h\u00e0ng n\u01a1i \u0111\u01a1n v\u1ecb m\u1edf t\u00e0i kho\u1ea3n ti\u1ec1n g\u1eedi c\u0103n c\u1ee9 v\u00e0o s\u1ed1 ti\u1ec1n nh\u1eadn \u0111\u01b0\u1ee3c l\u1eadp Gi\u1ea5y b\u00e1o C\u00f3 \u0111\u1ec3 x\u00e1c nh\u1eadn kho\u1ea3n ti\u1ec1n \u0111\u00e3 v\u1ec1 t\u00e0i kho\u1ea3n c\u1ee7a \u0111\u01a1n v\u1ecb\/c\u01a1 quan.<\/li>\n<li>H\u00e0ng ng\u00e0y\/\u0110\u1ecbnh k\u1ef3, k\u1ebf to\u00e1n thanh to\u00e1n s\u1ebd ra Ng\u00e2n h\u00e0ng \u0111\u1ec3 l\u1ea5y b\u1ea3ng sao k\u00ea c\u00e1c giao d\u1ecbch, gi\u1ea5y b\u00e1o N\u1ee3, gi\u1ea5y b\u00e1o C\u00f3 ho\u1eb7c Ng\u00e2n h\u00e0ng g\u1eedi tr\u01b0\u1edbc file m\u1ec1m cho \u0111\u01a1n v\u1ecb ho\u1eb7c k\u1ebf to\u00e1n tra c\u1ee9u c\u00e1c nghi\u1ec7p v\u1ee5 ph\u00e1t sinh tr\u1ef1c ti\u1ebfp tr\u00ean Internet.<\/li>\n<li>C\u0103n c\u1ee9 v\u00e0o Gi\u1ea5y b\u00e1o C\u00f3 c\u1ee7a ng\u00e2n h\u00e0ng n\u01a1i \u0111\u01a1n v\u1ecb m\u1edf t\u00e0i kho\u1ea3n ti\u1ec1n g\u1eedi, k\u1ebf to\u00e1n l\u1eadp ch\u1ee9ng t\u1eeb thu ti\u1ec1n g\u1eedi v\u00e0 ghi s\u1ed5 chi ti\u1ebft t\u00e0i kho\u1ea3n ti\u1ec1n g\u1eedi.<\/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. 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> Va\u0300o nghi\u1ec7p v\u1ee5 <strong>Ti\u1ec1n g\u1eedi<\/strong>, cho\u0323n <strong>Thu ti\u1ec1n\\<\/strong><strong>Thu ti\u1ec1n g\u1eedi<\/strong>.<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/helpmimosaonline.misa.vn\/wp-content\/uploads\/2025\/04\/Tien-gui-02.png\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 2:<\/strong> Khai ba\u0301o th\u00f4ng tin ch\u1ee9ng t\u1eeb thu c\u00e1c kho\u1ea3n ph\u00ed, l\u1ec7 ph\u00ed v\u00e0 c\u00e1c kho\u1ea3n thu s\u1ef1 nghi\u1ec7p kh\u00e1c b\u1eb1ng ti\u1ec1n g\u1eedi.<\/p>\n<ul>\n<li>Nh\u1eadp Th\u00f4ng tin chung: <strong>\u0110\u01a1n v\u1ecb n\u1ed9p,<\/strong>\u00a0<strong>N\u1ed9p v\u00e0o t\u00e0i kho\u1ea3n<\/strong>, <strong>Di\u1ec5n gi\u1ea3i<\/strong>.<\/li>\n<li>Nh\u1eadp th\u00f4ng tin ch\u1ee9ng t\u1eeb chi ti\u1ebft: <strong>T\u00e0i kho\u1ea3n C\u00f3<\/strong>, <strong>S\u1ed1 ti\u1ec1n<\/strong>, Ngu\u1ed3n ch\u1ecdn l\u00e0 <strong>Ph\u00ed, l\u1ec7 ph\u00ed \u0111\u1ec3 l\u1ea1i<\/strong>.<\/li>\n<li>Tr\u01b0\u1eddng h\u1ee3p mu\u1ed1n h\u1ea1ch to\u00e1n nhanh b\u1eb1ng c\u00e1c \u0111\u1ecbnh kho\u1ea3n c\u00f3 s\u1eb5n c\u1ee7a ch\u01b0\u01a1ng tr\u00ecnh, anh\/ch\u1ecb nh\u1ea5n<strong>\u00a0\u0110\u1ecbnh kho\u1ea3n nhanh.<\/strong> Ph\u1ea7n m\u1ec1m hi\u1ec3n th\u1ecb danh s\u00e1ch \u0111\u1ecbnh kho\u1ea3n c\u1ee7a lo\u1ea1i ch\u1ee9ng t\u1eeb hi\u1ec7n th\u1eddi, anh\/ch\u1ecb ch\u1ecdn 1 lo\u1ea1i \u0111\u1ecbnh kho\u1ea3n nhanh th\u00ec ph\u1ea7n m\u1ec1m s\u1ebd t\u1ef1 \u0111\u1ed9ng h\u1ea1ch to\u00e1n ph\u00f9 h\u1ee3p.<\/li>\n<\/ul>\n<p><strong><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-42343\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-gui-04.png\" alt=\"\" width=\"1283\" height=\"742\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-gui-04.png 1283w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-gui-04-300x173.png 300w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-gui-04-1024x592.png 1024w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-gui-04-768x444.png 768w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-gui-04-50x29.png 50w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-gui-04-60x35.png 60w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-gui-04-100x58.png 100w\" sizes=\"auto, (max-width: 1283px) 100vw, 1283px\" \/><\/strong><\/p>\n<p><strong>B\u01b0\u1edbc 3:<\/strong> Nh\u1ea5n <strong>C\u1ea5t<\/strong>. Ph\u1ea7n m\u1ec1m hi\u1ec3n th\u1ecb th\u00f4ng b\u00e1o c\u1ea7n nh\u1eadp th\u00eam th\u00f4ng tin Ph\u00ed, l\u1ec7 ph\u00ed cho c\u00e1c d\u00f2ng h\u1ea1ch to\u00e1n TK 3383, nh\u1ea5n\u00a0<strong>\u0110\u1ed3ng \u00fd<\/strong>\u00a0v\u00e0 th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/helpmimosaonline.misa.vn\/wp-content\/uploads\/2025\/04\/Tien-mat-08.png\" \/><\/p>\n<ul>\n<li>Ch\u1ecdn th\u00f4ng tin ph\u00ed, l\u1ec7 ph\u00ed t\u01b0\u01a1ng \u1ee9ng t\u1ea1i c\u1ed9t <strong>Ph\u00ed, l\u1ec7 ph\u00ed<\/strong>\u00a0cho d\u00f2ng h\u1ea1ch to\u00e1n \u0111\u00e3 nh\u1eadp. Sau \u0111\u00f3 nh\u1ea5n <strong>C\u1ea5t. <\/strong>(N\u1ebfu l\u00e0m thu ti\u1ec1n m\u1eb7t th\u00ec nh\u1ea5n v\u00e0o tab <strong>Th\u1ed1ng k\u00ea<\/strong> s\u1ebd th\u1ea5y c\u1ed9t <strong>Ph\u00ed, l\u1ec7 ph\u00ed<\/strong>)<\/li>\n<\/ul>\n<p><strong><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-42347\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-gui-06.png\" alt=\"\" width=\"1283\" height=\"742\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-gui-06.png 1283w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-gui-06-300x173.png 300w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-gui-06-1024x592.png 1024w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-gui-06-768x444.png 768w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-gui-06-50x29.png 50w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-gui-06-60x35.png 60w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-gui-06-100x58.png 100w\" sizes=\"auto, (max-width: 1283px) 100vw, 1283px\" \/><\/strong><\/p>\n<p><strong>B\u01b0\u1edbc 4:<\/strong> Khi x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c s\u1ed1 ph\u00ed, l\u1ec7 ph\u00ed \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, \u0111\u1ec3 l\u1ea1i t\u1ea1i \u0111\u01a1n v\u1ecb, v\u00e0o nghi\u1ec7p v\u1ee5 <strong>T\u1ed5ng h\u1ee3p\\Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c<\/strong>, h\u1ea1ch to\u00e1n TK N\u1ee3 3383, TK C\u00f3 514.<\/p>\n<p>\u00a0Ch\u1ecdn ngu\u1ed3n <strong>Ph\u00ed, l\u1ec7 ph\u00ed \u0111\u1ec3 l\u1ea1i<\/strong>, Nghi\u1ec7p v\u1ee5, C\u1ea5p ph\u00e1t l\u00e0 <strong>Ghi ghu- Ghi chi, <\/strong>nh\u1ea5n <strong>C\u1eadp nh\u1eadt h\u1ea1ch to\u00e1n \u0111\u1ed3ng th\u1eddi<\/strong>, ph\u1ea7n m\u1ec1m s\u1ebd t\u1ef1 \u0111\u1ed9ng sinh h\u1ea1ch to\u00e1n \u0111\u1ed3ng th\u1eddi t\u01b0\u01a1ng \u1ee9ng N\u1ee3 TK 0122.<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/helpmimosaonline.misa.vn\/wp-content\/uploads\/2025\/04\/Tien-mat-09.png\" \/><\/p>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Xem phim h\u01b0\u1edbng d\u1eabn: \ufeff Nh\u1ea5n chu\u1ed9t tr\u00e1i v\u00e0o d\u1ea5u + \u0111\u1ec3 xem chi ti\u1ebft<\/p>\n","protected":false},"author":2,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[112],"ht-kb-tag":[],"class_list":["post-3178","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-ke-toan-tien-gui"],"_links":{"self":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/3178","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=3178"}],"version-history":[{"count":6,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/3178\/revisions"}],"predecessor-version":[{"id":76145,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/3178\/revisions\/76145"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=3178"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=3178"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=3178"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}