{"id":3188,"date":"2020-08-06T10:20:40","date_gmt":"2020-08-06T10:20:40","guid":{"rendered":"http:\/\/help.mimosa2020.misa.local\/?post_type=ht_kb&#038;p=3188"},"modified":"2026-04-22T10:37:02","modified_gmt":"2026-04-22T03:37:02","slug":"nhan-cac-khoan-tai-tro-vien-tro","status":"publish","type":"ht_kb","link":"\/ke-toan\/kb\/nhan-cac-khoan-tai-tro-vien-tro\/","title":{"rendered":"Nh\u1eadn c\u00e1c kho\u1ea3n t\u00e0i tr\u1ee3, vi\u1ec7n tr\u1ee3"},"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\/3LxwVjnVEao?si=l2dMZ9tob2ZR9eO5\" 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<ul>\n<li>B\u00e0i vi\u1ebft n\u00e0y h\u01b0\u1edbng d\u1eabn anh\/ch\u1ecb c\u00e1ch \u0111\u1ecbnh kho\u1ea3n v\u00e0 thao t\u00e1c nh\u1eadp li\u1ec7u v\u00e0o ph\u1ea7n m\u1ec1m khi c\u00f3 ph\u00e1t sinh nh\u1eadn ti\u1ec1n v\u1ec1 t\u00e0i kho\u1ea3n ti\u1ec1n g\u1eedi t\u1eeb ngu\u1ed3n vi\u1ec7n tr\u1ee3 kh\u00f4ng ho\u00e0n l\u1ea1i c\u1ee7a nh\u00e0 t\u00e0i tr\u1ee3 n\u01b0\u1edbc ngo\u00e0i cho \u0111\u01a1n v\u1ecb.<\/li>\n<li><strong>L\u01b0u \u00fd:<\/strong>\u00a0H\u01b0\u1edbng d\u1eabn n\u00e0y \u00e1p d\u1ee5ng cho c\u00e1c \u0111\u01a1n v\u1ecb c\u00f3 ph\u00e1t sinh kho\u1ea3n vi\u1ec7n tr\u1ee3 kh\u00f4ng ho\u00e0n l\u1ea1i t\u1eeb nh\u00e0\u00a0<strong>t\u00e0i tr\u1ee3 n\u01b0\u1edbc ngo\u00e0i<\/strong>, ho\u1eb7c \u0111\u01b0\u1ee3c c\u1ea5p v\u1ed1n t\u1eeb ngu\u1ed3n<strong>\u00a0vay n\u1ee3 n\u01b0\u1edbc ngo\u00e0i<\/strong> c\u1ee7a Ch\u00ednh ph\u1ee7. V\u1edbi kho\u1ea3n vi\u1ec7n tr\u1ee3, t\u00e0i tr\u1ee3 <strong>trong n\u01b0\u1edbc<\/strong>\u00a0anh\/ch\u1ecb c\u00f3 th\u1ec3 l\u00e0m th\u1ebf h\u1ea1ch to\u00e1n cho v\u00e0o thu kh\u00e1c (711) chi kh\u00e1c (811) theo h\u01b0\u1edbng d\u1eabn\u00a0<a href=\"https:\/\/helpihos.misa.vn\/ke-toan\/kb\/quy-trinh-hach-toan-thu-khac-va-chi-khac\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a>.<\/li>\n<\/ul>\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>Trong qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng c\u00e1c \u0111\u01a1n v\u1ecb nh\u1eadn \u0111\u01b0\u1ee3c c\u00e1c kho\u1ea3n vi\u1ec7n tr\u1ee3 t\u1eeb c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u1ec3 t\u1ed5 ch\u1ee9c c\u00e1c s\u1ef1 ki\u1ec7n, ch\u01b0\u01a1ng tr\u00ecnh ho\u1eb7c nh\u1eadn \u0111\u01b0\u1ee3c t\u00e0i tr\u1ee3 vi\u1ec7n tr\u1ee3 c\u1ee7a NSNN ho\u1eb7c ch\u00ednh ph\u1ee7 c\u00e1c n\u01b0\u1edbc kh\u00e1c \u0111\u1ec3 th\u1ef1c hi\u1ec7n c\u00e1c ch\u01b0\u01a1ng tr\u00ecnh m\u1ee5c ti\u00eau, d\u1ef1 \u00e1n c\u1ea5p qu\u1ed1c gia,&#8230;<\/p>\n<p><strong>&#8211; Nh\u1eadn vi\u1ec7n tr\u1ee3 c\u00f3 \u0111i\u1ec1u ki\u1ec7n m\u00e0 \u0111\u01a1n v\u1ecb ch\u01b0a th\u1ecfa m\u00e3n \u0111i\u1ec1u ki\u1ec7n c\u1ee7a nh\u00e0 t\u00e0i tr\u1ee3:<\/strong><\/p>\n<p>N\u1ee3 TK 112 &#8211; Ti\u1ec1n g\u1eedi Ng\u00e2n h\u00e0ng, Kho b\u1ea1c<\/p>\n<p style=\"padding-left: 40px;\">C\u00f3 TK 1352 &#8211; Ph\u1ea3i thu t\u1eeb nh\u00e0 t\u00e0i tr\u1ee3<\/p>\n<p><strong>&#8211; Nh\u1eadn vi\u1ec7n tr\u1ee3 kh\u00f4ng c\u00f3 \u0111i\u1ec1u ki\u1ec7n ho\u1eb7c c\u00f3 \u0111i\u1ec1u ki\u1ec7n nh\u01b0ng \u0111\u01a1n v\u1ecb \u0111\u00e3 th\u1ecfa m\u00e3n \u0111i\u1ec1u ki\u1ec7n:<\/strong><\/p>\n<p>\u00a0 \u00a0 \u00a0 \u00a0N\u1ee3 TK 112 &#8211; Ti\u1ec1n g\u1eedi Ng\u00e2n h\u00e0ng, Kho b\u1ea1c<\/p>\n<p>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0C\u00f3 TK 512 &#8211; Doanh thu t\u1eeb nh\u00e0 t\u00e0i tr\u1ee3 n\u01b0\u1edbc ngo\u00e0i<\/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 \u0111\u01b0\u1ee3c vi\u1ec7n tr\u1ee3 kh\u00f4ng ho\u00e0n l\u1ea1i b\u1eb1ng ti\u1ec1n g\u1eedi Ng\u00e2n h\u00e0ng, Kho b\u1ea1c , quy tr\u00ecnh th\u1ef1c hi\u1ec7n h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/p>\n<ol>\n<li>Ng\u00e2n h\u00e0ng\/kho b\u1ea1c 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 k\u1ebf to\u00e1n thanh to\u00e1n s\u1ebd ra Ng\u00e2n h\u00e0ng\/Kho b\u1ea1c \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\/Kho b\u1ea1c 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, kho b\u1ea1c 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 g\u1eedi\\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 ti\u1ec1n g\u1eedi nh\u1eadn t\u1eeb c\u00e1c kho\u1ea3n t\u00e0i tr\u1ee3, vi\u1ec7n tr\u1ee3.<\/p>\n<ul>\n<li>Nh\u1eadp Th\u00f4ng tin chung: <strong>\u0110\u01a1n v\u1ecb n\u1ed9p<\/strong>, <strong>N\u1ed9p v\u00e0o t\u00e0i kho\u1ea3n<\/strong>, <strong>Di\u1ec5n gi\u1ea3i<\/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, 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<li>Nh\u1eadp th\u00f4ng tin ch\u1ee9ng t\u1eeb chi ti\u1ebft: <strong>TK C\u00f3 512\/1352<\/strong>, <strong>S\u1ed1 ti\u1ec1n<\/strong>, <strong>Ngu\u1ed3n<\/strong>: <strong>Ngu\u1ed3n vi\u1ec7n tr\u1ee3, t\u00e0i tr\u1ee3<\/strong>, <strong>Ti\u1ec3u m\u1ee5c<\/strong>, <strong>Nghi\u1ec7p v\u1ee5<\/strong>, <strong>CTMT, d\u01b0\u0323 a\u0301n<\/strong>.<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-42353\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-gui-07.png\" alt=\"\" width=\"1283\" height=\"742\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-gui-07.png 1283w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-gui-07-300x173.png 300w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-gui-07-1024x592.png 1024w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-gui-07-768x444.png 768w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-gui-07-50x29.png 50w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-gui-07-60x35.png 60w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-gui-07-100x58.png 100w\" sizes=\"auto, (max-width: 1283px) 100vw, 1283px\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 3:<\/strong> Nh\u1ea5n <strong>C\u1ea5t<\/strong>.<\/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-3188","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\/3188","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=3188"}],"version-history":[{"count":6,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/3188\/revisions"}],"predecessor-version":[{"id":76157,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/3188\/revisions\/76157"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=3188"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=3188"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=3188"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}