{"id":46389,"date":"2025-07-17T16:31:35","date_gmt":"2025-07-17T09:31:35","guid":{"rendered":"https:\/\/helpmimosaonline.misa.vn\/?post_type=ht_kb&#038;p=46389"},"modified":"2026-02-24T11:50:03","modified_gmt":"2026-02-24T04:50:03","slug":"quy-trinh-hach-toan-thue-tndn-thue-gtgt-thue-mon-bai-va-chi-tien-nop-thue-vao-nsnn","status":"publish","type":"ht_kb","link":"\/ke-toan\/kb\/quy-trinh-hach-toan-thue-tndn-thue-gtgt-thue-mon-bai-va-chi-tien-nop-thue-vao-nsnn\/","title":{"rendered":"Quy tr\u00ecnh h\u1ea1ch to\u00e1n thu\u1ebf TNDN, thu\u1ebf GTGT, thu\u1ebf m\u00f4n b\u00e0i ho\u1eb7c m\u1ed9t s\u1ed1 lo\u1ea1i thu\u1ebf kh\u00e1c v\u00e0 chi ti\u1ec1n n\u1ed9p thu\u1ebf v\u00e0o NSNN"},"content":{"rendered":"<p><em>Nh\u1ea5n 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 n\u00e0y gi\u00fap Anh\/Ch\u1ecb n\u1eafm \u0111\u01b0\u1ee3c quy tr\u00ecnh h\u1ea1ch to\u00e1n c\u00e1c lo\u1ea1i thu\u1ebf (TNDN, GTGT, m\u00f4n b\u00e0i ho\u1eb7c m\u1ed9t s\u1ed1 lo\u1ea1i thu\u1ebf kh\u00e1c nh\u01b0 thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p,&#8230;) v\u00e0 th\u1ef1c hi\u1ec7n chi ti\u1ec1n n\u1ed9p thu\u1ebf v\u00e0o Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc (NSNN) tr\u00ean ph\u1ea7n m\u1ec1m. Vi\u1ec7c n\u00e0y \u0111\u1ea3m b\u1ea3o ghi nh\u1eadn \u0111\u00fang ngh\u0129a v\u1ee5 thu\u1ebf, qu\u1ea3n l\u00fd t\u1ed1t d\u00f2ng ti\u1ec1n v\u00e0 tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh k\u1ebf to\u00e1n hi\u1ec7n h\u00e0nh.<\/p>\n<p>N\u1ed9i dung b\u00e0i vi\u1ebft bao g\u1ed3m h\u01b0\u1edbng d\u1eabn \u0111\u1ecbnh kho\u1ea3n khi x\u00e1c \u0111\u1ecbnh s\u1ed1 ph\u1ea3i n\u1ed9p NSNN v\u00e0 khi chi ti\u1ec1n n\u1ed9p thu\u1ebf v\u00e0o NSNN c\u00e1c lo\u1ea1i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, thu\u1ebf m\u00f4n b\u00e0i, \u0111\u1ed3ng th\u1eddi h\u01b0\u1edbng d\u1eabn c\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n tr\u00ean ph\u1ea7n m\u1ec1m.<\/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. \u0110\u1ecbnh kho\u1ea3n h\u1ea1ch to\u00e1n<\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<h4>2.1. Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (Thu\u1ebf TNDN)<\/h4>\n<ul>\n<li>X\u00e1c \u0111\u1ecbnh s\u1ed1 ph\u1ea3i n\u1ed9p NSNN: <strong>N\u1ee3 TK 821\/C\u00f3 TK 3334.<\/strong><\/li>\n<li>Chi n\u1ed9p thu\u1ebf TNDN v\u00e0o NSNN: <strong>N\u1ee3 3334\/C\u00f3 111, 112.<\/strong><\/li>\n<\/ul>\n<h4>2.2. Thu\u1ebf Gi\u00e1 tr\u1ecb gia t\u0103ng (Thu\u1ebf GTGT)<\/h4>\n<ul>\n<li>X\u00e1c \u0111\u1ecbnh s\u1ed1 ph\u1ea3i n\u1ed9p NSNN: <strong>N\u1ee3 TK 5311\/C\u00f3 TK 33311.<\/strong><\/li>\n<li>Chi n\u1ed9p thu\u1ebf GTGT v\u00e0o NSNN: <strong>N\u1ee3 33311\/C\u00f3 111, 112.<\/strong><\/li>\n<\/ul>\n<h4>2.3. Thu\u1ebf m\u00f4n b\u00e0i\u00a0<\/h4>\n<ul>\n<li>X\u00e1c \u0111\u1ecbnh s\u1ed1 ph\u1ea3i n\u1ed9p NSNN: <strong>N\u1ee3 TK 6428\/C\u00f3 TK 3332.<\/strong><\/li>\n<li>Chi n\u1ed9p thu\u1ebf m\u00f4n b\u00e0i v\u00e0o NSNN: <strong>N\u1ee3 3332\/C\u00f3 111, 112.<\/strong><\/li>\n<\/ul>\n<h4>2.4. C\u00e1c lo\u1ea1i thu\u1ebf kh\u00e1c<\/h4>\n<ul>\n<li>X\u00e1c \u0111\u1ecbnh s\u1ed1 ph\u1ea3i n\u1ed9p NSNN: <strong>N\u1ee3 c\u00e1c TK 152, 156, 154, 642, &#8230;.\/C\u00f3 TK 3337.<\/strong><\/li>\n<li>Chi n\u1ed9p thu\u1ebf m\u00f4n b\u00e0i v\u00e0o NSNN: <strong>N\u1ee3 3337\/C\u00f3 111, 112.<\/strong><\/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>3. 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<h4 id=\"2-xac-dinh-so-don-vi-phai-nop-nsnn\"><strong>3.1 X\u00e1c \u0111\u1ecbnh s\u1ed1 \u0111\u01a1n v\u1ecb ph\u1ea3i n\u1ed9p NSNN<\/strong><\/h4>\n<p><em>V\u00ed d\u1ee5: Ng\u00e0y 15\/07\/2025, x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p v\u1edbi s\u1ed1 ti\u1ec1n: 15.000.000 \u0111\u1ed3ng.<\/em><\/p>\n<p><strong>B\u01b0\u1edbc 1:<\/strong> Va\u0300o nghi\u1ec7p v\u1ee5 <strong>T\u1ed5ng h\u1ee3p<\/strong>, ch\u1ecdn\u00a0<strong>Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c<\/strong>.<\/p>\n<p><strong>B\u01b0\u1edbc 2:<\/strong> T\u1ea1i tab <strong>H\u1ea1ch to\u00e1n<\/strong><\/p>\n<ul>\n<li><strong>\u0110\u1ecbnh kho\u1ea3n s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p NSNN<\/strong>: <strong>\u00a0TK N\u1ee3 5311\/<\/strong>\u00a0<strong>TK C\u00f3 33311<\/strong><\/li>\n<li>Ngu\u1ed3n l\u00e0 <b>Ngu\u1ed3n kh\u00e1c.<\/b><\/li>\n<li><strong>C\u1ea5p ph\u00e1t <\/strong>l\u00e0<strong> Kh\u00e1c.<\/strong><\/li>\n<li><strong>Nghi\u1ec7p v\u1ee5\u00a0<\/strong>l\u00e0\u00a0<strong>Kh\u00f4ng ch\u1ecdn<\/strong>.<\/li>\n<\/ul>\n<p><strong>B\u01b0\u1edbc 3:<\/strong> T\u1ea1i tab <strong>Th\u1ed1ng k\u00ea<\/strong>, ch\u1ecdn <strong>Ho\u1ea1t \u0111\u1ed9ng: <\/strong>Ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh, d\u1ecbch v\u1ee5<\/p>\n<p><strong>B\u01b0\u1edbc 4:<\/strong> Nh\u1ea5t <strong>C\u1ea5t<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-46419 size-full\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/07\/2025-07-17_16-26-19.png\" alt=\"\" width=\"1352\" height=\"851\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/07\/2025-07-17_16-26-19.png 1352w, \/ke-toan\/wp-content\/uploads\/2025\/07\/2025-07-17_16-26-19-300x189.png 300w, \/ke-toan\/wp-content\/uploads\/2025\/07\/2025-07-17_16-26-19-1024x645.png 1024w, \/ke-toan\/wp-content\/uploads\/2025\/07\/2025-07-17_16-26-19-768x483.png 768w, \/ke-toan\/wp-content\/uploads\/2025\/07\/2025-07-17_16-26-19-50x31.png 50w, \/ke-toan\/wp-content\/uploads\/2025\/07\/2025-07-17_16-26-19-60x38.png 60w, \/ke-toan\/wp-content\/uploads\/2025\/07\/2025-07-17_16-26-19-100x63.png 100w\" sizes=\"auto, (max-width: 1352px) 100vw, 1352px\" \/><\/p>\n<p><em><strong>L\u01b0u \u00fd:<\/strong> C\u00e1c kho\u1ea3n thu\u1ebf TNDN, thu\u1ebf m\u00f4n b\u00e0i thao t\u00e1c t\u01b0\u01a1ng t\u1ef1, h\u1ea1ch to\u00e1n theo h\u01b0\u1edbng d\u1eabn \u1edf m\u1ee5c \u0110\u1ecbnh kho\u1ea3n\u00a0<\/em><\/p>\n<h4><strong>3.2 <\/strong>Chi n\u1ed9p ti\u1ec1n thu\u1ebf v\u00e0o NSNN<\/h4>\n<p><strong>B\u01b0\u1edbc 1:<\/strong> V\u00e0o ph\u00e2n h\u1ec7 <strong>Ti\u1ec1n m\u1eb7t\/L\u1eadp phi\u1ebfu chi\/Phi\u1ebfu chi (ti\u1ec1n m\u1eb7t)<\/strong>\u00a0ho\u1eb7c <strong>Ti\u1ec1n g\u1eedi\/Chi ti\u1ec1n\/Chi ti\u1ec1n g\u1eedi.<\/strong><\/p>\n<p><strong>B\u01b0\u1edbc 2:<\/strong> H\u1ea1ch to\u00e1n<strong> N\u1ee3 TK 33311 (Thu\u1ebf GTGT), 3334 (Thu\u1ebf TNDN), 3332 (Thu\u1ebf m\u00f4n b\u00e0i)\/C\u00f3 TK 111, 112.<\/strong><\/p>\n<p><strong>B\u01b0\u1edbc 3:<\/strong> Nh\u1ea5t <strong>C\u1ea5t<\/strong><\/p>\n<p><em>V\u00ed d\u1ee5: Ng\u00e0y 20\/07\/2025, chuy\u1ec3n kho\u1ea3n n\u1ed9p thu\u1ebf GTGT v\u00e0o NSNN v\u1edbi s\u1ed1 ti\u1ec1n: 15.000.000 \u0111\u1ed3ng, h\u1ea1ch to\u00e1n N\u1ee3 TK 33311, C\u00f3 TK 1121: 15.000.000<\/em><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-46423 size-full\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/07\/2025-07-17_16-30-23.png\" alt=\"\" width=\"1352\" height=\"874\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/07\/2025-07-17_16-30-23.png 1352w, \/ke-toan\/wp-content\/uploads\/2025\/07\/2025-07-17_16-30-23-300x194.png 300w, \/ke-toan\/wp-content\/uploads\/2025\/07\/2025-07-17_16-30-23-1024x662.png 1024w, \/ke-toan\/wp-content\/uploads\/2025\/07\/2025-07-17_16-30-23-768x496.png 768w, \/ke-toan\/wp-content\/uploads\/2025\/07\/2025-07-17_16-30-23-50x32.png 50w, \/ke-toan\/wp-content\/uploads\/2025\/07\/2025-07-17_16-30-23-60x39.png 60w, \/ke-toan\/wp-content\/uploads\/2025\/07\/2025-07-17_16-30-23-100x65.png 100w\" sizes=\"auto, (max-width: 1352px) 100vw, 1352px\" \/><\/p>\n<h3>4. L\u01b0u \u00fd<\/h3>\n<p>Theo c\u00f4ng v\u0103n<a href=\"https:\/\/thuvienphapluat.vn\/cong-van\/Thue-Phi-Le-Phi\/Cong-van-645-CT-CS-2026-ho-tro-viec-thu-nop-le-phi-mon-bai-tu-ngay-01-01-2026-691026.aspx\" target=\"_blank\" rel=\"noopener\"><strong> S\u1ed1: 645\/CT-CS<\/strong><\/a> ng\u00e0y 23\/01\/2026 k\u1ec3 t\u1eeb ng\u00e0y <strong>01\/01\/2026<\/strong>, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ph\u1ea3i n\u1ed9p l\u1ec7 ph\u00ed m\u00f4n b\u00e0i \u0111\u1ed1i v\u1edbi n\u0103m 2026 v\u00e0 c\u00e1c n\u0103m ti\u1ebfp theo. Theo \u0111\u00f3, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 khai l\u1ec7 ph\u00ed m\u00f4n b\u00e0i \u0111\u1ed1i v\u1edbi n\u0103m 2026 v\u00e0 c\u00e1c n\u0103m ti\u1ebfp theo.<\/p>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Nh\u1ea5n d\u1ea5u + \u0111\u1ec3 xem chi ti\u1ebft<\/p>\n","protected":false},"author":61,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[163],"ht-kb-tag":[],"class_list":["post-46389","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-quy-trinh-hach-toan-nghiep-vu-khac"],"_links":{"self":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/46389","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\/61"}],"replies":[{"embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/comments?post=46389"}],"version-history":[{"count":6,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/46389\/revisions"}],"predecessor-version":[{"id":73407,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/46389\/revisions\/73407"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=46389"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=46389"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=46389"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}