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

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1. T\u1ed5ng quan<\/h3>\r\n
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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 tr\u00ean ph\u1ea7n m\u1ec1m \u0111\u1ec3 t\u00ednh ra s\u1ed1 thu\u1ebf TNDN t\u1ea1m t\u00ednh trong k\u1ef3 (th\u00e1ng, qu\u00fd, 6 th\u00e1ng \u0111\u1ea7u n\u0103m, 6 th\u00e1ng cu\u1ed1i n\u0103m) \u0111\u1ec3 t\u1eeb \u0111\u00f3 x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a \u0111\u01a1n v\u1ecb trong k\u1ef3.<\/p>\r\n<\/div><\/div>\r\n
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2. \u0110\u1ecbnh kho\u1ea3n<\/h3>\r\n
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1. \u0110\u1ecbnh k\u1ef3, \u0111\u01a1n v\u1ecb t\u1ef1 x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf, ghi:<\/p>\r\n
N\u1ee3 TK 821 – Chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/p>\r\n
C\u00f3 TK 333 – C\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p nh\u00e0 n\u01b0\u1edbc (3334)<\/p>\r\n
2. Khi n\u1ed9p ti\u1ec1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p v\u00e0o NSNN, ghi:<\/p>\r\n
N\u1ee3 TK 333 – C\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p nh\u00e0 n\u01b0\u1edbc (3334)<\/p>\r\n
C\u00f3 c\u00e1c TK 111, 112<\/p>\r\n<\/div><\/div>\r\n
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3. M\u00f4 t\u1ea3 nghi\u1ec7p v\u1ee5<\/h3>\r\n
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– T\u1ea1i c\u00e1c \u0111\u01a1n v\u1ecb HCSN c\u00f3 thu, \u0111\u1ecbnh k\u1ef3 h\u00e0ng qu\u00fd k\u1ebf to\u00e1n th\u1ef1c hi\u1ec7n x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh trong k\u1ef3 c\u00f9ng v\u1edbi s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p trong k\u1ef3 \u0111\u1ec3 l\u1eadp b\u00e1o c\u00e1o B02\/BCTC: B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng n\u1ed9p cho c\u00e1c \u0111\u01a1n v\u1ecb d\u1ef1 to\u00e1n c\u1ea5p tr\u00ean.<\/p>\r\n
– Tr\u00ean ph\u1ea7n m\u1ec1m MISA Mimosa Online, k\u1ebf to\u00e1n c\u00f3 th\u1ec3 nhanh ch\u00f3ng k\u1ebft chuy\u1ec3n \u0111\u01b0\u1ee3c s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN) ph\u1ea3i n\u1ed9p khi x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng \u0111\u1ec3 gi\u1ea3m th\u1eddi gian thao t\u00e1c nh\u1eadp li\u1ec7u tr\u00ean ph\u1ea7n m\u1ec1m.<\/p>\r\n\r\n<\/div><\/div>\r\n
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4. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n<\/h3>\r\n
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V\u00ed d\u1ee5:<\/strong><\/span> <\/em><\/p>\r\n
– \u0110\u01a1n v\u1ecb h\u1ea1ch to\u00e1n chi ph\u00ed ti\u1ec1n l\u01b0\u01a1ng, b\u1ea3o hi\u1ec3m, kinh ph\u00ed c\u00f4ng \u0111o\u00e0n c\u1ee7a b\u1ed9 ph\u1eadn SXKD: 196.000.000 \u0111\u1ed3ng.<\/p>\r\n
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– \u0110\u01a1n v\u1ecb thu ti\u1ec1n b\u00e1n b\u00e0n gh\u1ebf qua t\u00e0i kho\u1ea3n ti\u1ec1n g\u1eedi: 21.600.000 \u0111\u1ed3ng.<\/p>\r\n
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– Ng\u00e0y 30\/04\/2025, \u0111\u01a1n v\u1ecb t\u1ea1m t\u00ednh thu\u1ebf TNDN.<\/p>\r\n
C\u00e1c b\u01b0\u1edbc t\u1ea1m t\u00ednh thu\u1ebf nh\u01b0 sau:<\/strong><\/p>\r\n
C\u0103n c\u1ee9 v\u00e0o c\u00e1c ch\u1ee9ng t\u1eeb doanh thu chi ph\u00ed ph\u00e1t sinh trong k\u1ef3: Ph\u00e1t sinh C\u00f3 (PSC) TK 531, Ph\u00e1t sinh N\u1ee3 (PSN) TK 632, 642, ph\u1ea7n m\u1ec1m s\u1ebd t\u1ef1 \u0111\u1ed9ng t\u00ednh Th\u1eb7ng d\u01b0 H\u0110SXKD tr\u01b0\u1edbc thu\u1ebf v\u00e0 Thu\u1ebf TNDN t\u1ea1m t\u00ednh. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/p>\r\n
B\u01b0\u1edbc 1:<\/strong> V\u00e0o nghi\u1ec7p v\u1ee5 T\u1ed5ng h\u1ee3p\/Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c\/T\u1ea1m t\u00ednh thu\u1ebf TNDN.<\/strong><\/p>\r\n
$\"\"$ <\/p>\r\n
B\u01b0\u1edbc 2:<\/strong> Ch\u1ecdn K\u1ef3 t\u00ednh<\/strong>: th\u00e1ng, qu\u00fd, 6 th\u00e1ng \u0111\u1ea7u n\u0103m, 6 th\u00e1ng cu\u1ed1i n\u0103m.<\/p>\r\n
Anh\/ch\u1ecb th\u1ef1c hi\u1ec7n t\u1ea1m t\u00ednh thu\u1ebf TNDN cho t\u1eebng qu\u00fd. V\u00ed d\u1ee5 qu\u00fd I.<\/em><\/p>\r\n
B\u01b0\u1edbc 3:<\/strong> Khai b\u00e1o c\u00e1c th\u00f4ng tin Ch\u1ecdn k\u1ef3 t\u1ea1m t\u00ednh thu\u1ebf TNDN<\/strong>:<\/p>\r\n
– Th\u1eb7ng d\u01b0 H\u0110SXKD tr\u01b0\u1edbc thu\u1ebf = T\u00f4\u0309ng doanh thu pha\u0301t sinh trong ky\u0300 ti\u0301nh – T\u00f4\u0309ng chi phi\u0301 pha\u0301t sinh trong ky\u0300 ti\u0301nh va\u0300 pha\u0309i >0 thi\u0300 m\u01a1\u0301i ti\u0301nh thu\u00ea\u0301<\/strong>.<\/p>\r\n
Ph\u1ea7n m\u1ec1m t\u1ef1 \u0111\u1ed9ng t\u00ednh s\u1ed1 ti\u1ec1n c\u0103n c\u1ee9 c\u00e1c ch\u1ee9ng t\u1eeb doanh thu chi ph\u00ed ph\u00e1t sinh trong k\u1ef3 t\u00ednh \u0111\u01b0\u1ee3c ch\u1ecdn. Tuy nhi\u00ean cho ph\u00e9p ng\u01b0\u1eddi d\u00f9ng t\u1ef1 s\u1eeda l\u1ea1i do doanh thu ho\u1eb7c chi ph\u00ed trong k\u1ef3 c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c lo\u1ea1i tr\u1eeb khi t\u00ednh thu\u1ebf TNDN theo lu\u1eadt thu\u1ebf TNDN.<\/p>\r\n
– Thu\u1ebf su\u1ea5t<\/strong>: m\u1eb7c \u0111\u1ecbnh 20%, tuy nhi\u00ean c\u00f3 th\u1ec3 s\u1eeda l\u1ea1i.<\/p>\r\n
– Thu\u1ebf TNDN t\u1ea1m t\u00ednh<\/strong>: ph\u1ea7n m\u1ec1m t\u1ef1 \u0111\u1ed9ng t\u00ednh Thu\u1ebf TNDN t\u1ea1m t\u00ednh = Th\u1eb7ng d\u01b0 H\u0110SXKD * thu\u1ebf su\u1ea5t thu\u1ebf TNDN<\/strong>.<\/p>\r\n
L\u01b0u \u00fd<\/strong><\/span>: Tr\u01b0\u1eddng h\u1ee3p k\u1ebft qu\u1ea3 t\u00ednh ra <=0 th\u00ec hi\u1ec3n th\u1ecb = 0<\/em>.<\/p>\r\n
$\"\"$ <\/p>\r\n
B\u01b0\u1edbc 4:<\/strong> Nh\u1ea5n H\u1ea1ch to\u00e1n<\/strong>. Ph\u1ea7n m\u1ec1m l\u1ea5y l\u00ean 1 s\u1ed1 th\u00f4ng tin thu\u1ebf TNDN t\u1ea1m t\u00ednh: K\u1ef3 t\u00ednh<\/strong>, Thu\u1ebf TNDN t\u1ea1m t\u00ednh<\/strong>, th\u00f4ng tin Ch\u1ee9ng t\u1eeb<\/strong>. Anh\/ch\u1ecb nh\u1eadp th\u00eam Di\u1ec5n gi\u1ea3i<\/strong>.<\/p>\r\n
B\u01b0\u1edbc 5:<\/strong> \u0110\u1ed3ng th\u1eddi, ph\u1ea7n m\u1ec1m m\u1eb7c \u0111\u1ecbnh TK N\u1ee3 821<\/strong>, TK C\u00f3 3334<\/strong>, S\u1ed1 ti\u1ec1n \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng s\u1ed1 thu\u1ebf TNDN t\u1ea1m t\u00ednh.<\/p>\r\n
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B\u01b0\u1edbc 6:<\/strong> \u0110\u1ec3 th\u1ef1c hi\u1ec7n t\u1ea1m t\u00ednh thu\u1ebf TNDN cho c\u00e1c qu\u00fd kh\u00e1c, anh ch\u1ecb th\u1ef1c hi\u1ec7n t\u01b0\u01a1ng t\u1ef1.<\/p>\r\n<\/div><\/div>\r\n<\/div>\r\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":[188],"ht-kb-tag":[],"class_list":["post-3941","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-ke-toan-tong-hop"],"_links":{"self":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/3941","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=3941"}],"version-history":[{"count":5,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/3941\/revisions"}],"predecessor-version":[{"id":57465,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/3941\/revisions\/57465"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=3941"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=3941"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=3941"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}