L\u01b0u \u00fd: Cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n, \u0111\u01a1n v\u1ecb l\u1eadp B\u1ea3ng x\u00e1c \u0111\u1ecbnh ch\u00eanh l\u1ec7ch thu, chi t\u1eeb kinh ph\u00ed \u0111\u01b0\u1ee3c giao t\u1ef1 ch\u1ee7 (theo s\u1ed5 S90-H) \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c s\u1ed1 ch\u00eanh l\u1ec7ch thu, chi c\u0103n c\u1ee9 theo c\u01a1 ch\u1ebf t\u00e0i ch\u00ednh hi\u1ec7n h\u00e0nh m\u00e0 \u0111\u01a1n v\u1ecb \u00e1p d\u1ee5ng<\/p>\n

<\/span><\/p>\n

3. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n<\/h3>\n
<\/div>
\n\n\n\n\n
\u00a0<\/td>\n<\/tr>\n
\n<\/div><\/div>\n
<\/span><\/p>\n
L\u01b0u \u00fd: <\/strong><\/p>\n
<\/div>
\n
1. \u0110\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n thu t\u1eeb hoa\u0323t \u0111\u00f4\u0323ng sa\u0309n xu\u00e2\u0301t kinh doanh, di\u0323ch vu\u0323, b\u1ea1n c\u00f3 th\u1ec3 m\u1edf th\u00eam ngu\u1ed3n con c\u1ee7a ngu\u1ed3n kh\u00e1c t\u1ea1i Danh m\u1ee5c\\Ngu\u1ed3n kinh ph\u00ed.<\/strong><\/p>\n
$\"\"$ <\/p>\n
2. Nh\u1ea5n chu\u1ed9t tr\u00e1i 1 l\u1ea7n v\u00e0o d\u00f2ng Ngu\u1ed3n kh\u00e1c<\/strong> r\u1ed3i Nh\u1ea5n Th\u00eam. <\/strong><\/p>\n
3. Khai b\u00e1o th\u00f4ng tin ngu\u1ed3n con, nh\u1ea5n C\u1ea5t<\/strong>.<\/p>\n
L\u01b0u \u00fd: M\u00e3 ngu\u1ed3n con b\u1eaft \u0111\u1ea7u b\u1eb1ng m\u00e3 ngu\u1ed3n cha (V\u00ed d\u1ee5 ngu\u1ed3n kh\u00e1c m\u00e3 l\u00e0 7 th\u00ec m\u00e3 c\u00e1c ngu\u1ed3n con s\u1ebd l\u00e0 7.1, 7.2,…), tham kh\u1ea3o h\u01b0\u1edbng d\u1eabn chi ti\u1ebft t\u1ea1i \u0111\u00e2y<\/a>.<\/p>\n
$\"\"$ <\/p>\n
4.<\/span>\u00a0<\/span>C\u00e1c<\/span>\u00a0<\/span>TK 154, 641, 642, 615, 821 ph\u1ea3i chi ti\u1ebft theo Ngu\u1ed3n, Ch\u01b0\u01a1ng, Lo\u1ea1i \u2013 Kho\u1ea3n, M\u1ee5c v\u00e0 Ti\u1ec3u m\u1ee5c; TK 515, 531, 421, 911 ph\u1ea3i chi ti\u1ebft theo Ngu\u1ed3n, Ch\u01b0\u01a1ng, Lo\u1ea1i \u2013 Kho\u1ea3n.<\/p>\n
Xem h\u01b0\u1edbng d\u1eabn chi ti\u1ebft\u00a0 t\u1ea1i \u0111\u00e2y<\/a>.<\/p>\n
5. Khi nh\u1eadp li\u1ec7u, l\u01b0u \u00fd nh\u1eadp \u0111\u1ea7y \u0111\u1ee7 MLNS \u0111\u1ec3 l\u00ean \u0111\u01b0\u1ee3c c\u00e1c b\u00e1o c\u00e1o \u0111\u00fang.<\/p>\n<\/div><\/div>\n
<\/span><\/p>\n
3.1 Thu ti\u1ec1n ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh<\/h4>\n
<\/div>
\n
Tr\u01b0\u1eddng h\u1ee3p 1: Thu vi\u1ec7n ph\u00ed, d\u1ecbch v\u1ee5 kh\u00e1m ch\u1eefa b\u1ec7nh b\u1eb1ng ti\u1ec1n m\u1eb7t<\/h5>\n
B\u01b0\u1edbc 1:<\/strong> Va\u0300o nghi\u1ec7p v\u1ee5 Ti\u1ec1n m\u1eb7t<\/strong>, ch\u1ecdn L\u1eadp phi\u1ebfu thu\\Phi\u1ebfu thu<\/strong>.<\/p>\n
B\u01b0\u1edbc 2:<\/strong> Khai ba\u0301o th\u00f4ng tin ch\u1ee9ng t\u1eeb tr\u00ean Phi\u1ebfu thu.<\/p>\n
\n
T\u1ea1i tab H\u1ea1ch to\u00e1n<\/strong>: \u0111\u1ecbnh kho\u1ea3n TK N\u1ee3 1111, TK C\u00f3 5311<\/strong>, S\u1ed1 ti\u1ec1n<\/strong>, ch\u1ecdn Ngu\u1ed3n<\/strong> t\u01b0\u01a1ng \u1ee9ng \u0111\u01b0\u1ee3c khai b\u00e1o \u1edf danh m\u1ee5c Ngu\u1ed3n kinh ph\u00ed: Ngu\u1ed3n Thu h\u1ecdc ph\u00ed<\/strong>, C\u1ea5p ph\u00e1t<\/strong> l\u00e0 Kh\u00e1c, Nghi\u1ec7p v\u1ee5 <\/strong>l\u00e0 Kh\u00f4ng ch\u1ecdn<\/strong>.<\/li>\n
T\u1ea1i tab Th\u1ed1ng k\u00ea<\/strong>: ch\u1ecdn Ho\u1ea1t \u0111\u1ed9ng<\/strong> l\u00e0 Ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh, d\u1ecbch v\u1ee5<\/strong>.<\/li>\n
Nh\u1ea5n C\u1ea5t<\/strong>.<\/li>\n<\/ul>\n
$\"\"$ <\/p>\n
Tr\u01b0\u1eddng h\u1ee3p 2: Thu vi\u1ec7n ph\u00ed, d\u1ecbch v\u1ee5 kh\u00e1m ch\u1eefa b\u1ec7nh b\u1eb1ng qua ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng<\/h5>\n
B\u01b0\u1edbc 1:<\/strong> Va\u0300o nghi\u1ec7p v\u1ee5 Ti\u1ec1n g\u1eedi<\/strong>, ch\u1ecdn Thu ti\u1ec1n\\Thu ti\u1ec1n g\u1eedi.
\n<\/strong><\/p>\n
B\u01b0\u1edbc 2:<\/strong> Khai ba\u0301o th\u00f4ng tin ch\u1ee9ng t\u1eeb tr\u00ean Thu ti\u1ec1n g\u1eedi.<\/p>\n
\n
T\u1ea1i tab H\u1ea1ch to\u00e1n<\/strong>: \u0111\u1ecbnh kho\u1ea3n TK N\u1ee3 1121, TK C\u00f3 531<\/strong>, S\u1ed1 ti\u1ec1n<\/strong>, ch\u1ecdn Ngu\u1ed3n<\/strong> t\u01b0\u01a1ng \u1ee9ng \u0111\u01b0\u1ee3c khai b\u00e1o \u1edf danh m\u1ee5c Ngu\u1ed3n kinh ph\u00ed: Ngu\u1ed3n Thu h\u1ecdc ph\u00ed<\/strong>, C\u1ea5p ph\u00e1t<\/strong> l\u00e0 Kh\u00e1c, Nghi\u1ec7p v\u1ee5 <\/strong>l\u00e0 Kh\u00f4ng ch\u1ecdn<\/strong>.<\/li>\n
T\u1ea1i tab Th\u1ed1ng k\u00ea<\/strong>: ch\u1ecdn Ho\u1ea1t \u0111\u1ed9ng<\/strong> l\u00e0 Ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh, d\u1ecbch v\u1ee5<\/strong>.<\/li>\n
Nh\u1ea5n C\u1ea5t<\/strong>.<\/li>\n<\/ul>\n
$\"\"$ <\/p>\n<\/div><\/div>\n
<\/span><\/p>\n
3.2. N\u1ed9p ti\u1ec1n v\u00e0o t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng, kho b\u1ea1c<\/h4>\n
<\/div>
\n
Tr\u01b0\u1eddng h\u1ee3p 1: N\u1ed9p ti\u1ec1n v\u00e0o TK kho b\u1ea1c<\/strong><\/p>\n
\n
B\u01b0\u1edbc 1:<\/strong> Va\u0300o nghi\u1ec7p v\u1ee5 Ti\u1ec1n m\u1eb7t\\L\u1eadp phi\u1ebfu chi\\Phi\u00ea\u0301u chi n\u00f4\u0323p ti\u00ea\u0300n va\u0300o NH, KB<\/strong>.<\/li>\n
B\u01b0\u1edbc 2:<\/strong> Nh\u1eadp TK N\u1ee3 1121, TK C\u00f3 1111, S\u1ed1 ti\u1ec1n, Ngu\u1ed3n kinh ph\u00ed: Ngu\u1ed3n h\u1ecdc ph\u00ed.<\/strong><\/li>\n
B\u01b0\u1edbc 3:<\/strong> Nh\u1ea5n C\u1ea5t<\/strong>.<\/li>\n<\/ul>\n
$\"\"$ <\/p>\n
Tr\u01b0\u1eddng h\u1ee3p 2: N\u1ed9p t\u1eeb ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng v\u00e0o TK kho b\u1ea1c<\/strong><\/p>\n
\n
B\u01b0\u1edbc 1:<\/strong> Va\u0300o nghi\u1ec7p v\u1ee5 Ti\u1ec1n g\u1eedi\\Chuy\u1ec3n ti\u1ec1n n\u1ed9i b\u1ed9.
\n<\/strong><\/li>\n
B\u01b0\u1edbc 2:<\/strong> Nh\u1eadp TK N\u1ee3 1121, TK C\u00f3 1121, S\u1ed1 ti\u1ec1n, Ngu\u1ed3n kinh ph\u00ed: Ngu\u1ed3n h\u1ecdc ph\u00ed.<\/strong><\/li>\n
B\u01b0\u1edbc 3:<\/strong> Nh\u1eadp TK \u0111i: TK ng\u00e2n h\u00e0ng; TK \u0111\u1ebfn: TK kho b\u1ea1c.<\/strong><\/li>\n
B\u01b0\u1edbc 4:<\/strong> Nh\u1ea5n C\u1ea5t<\/strong>.<\/li>\n<\/ul>\n
$\"\"$ <\/p>\n<\/div><\/div>\n
<\/span><\/p>\n
3.3. Chi ti\u1ec1n t\u1eeb ngu\u1ed3n thu vi\u1ec7n ph\u00ed, d\u1ecbch v\u1ee5 kh\u00e1m ch\u1eefa b\u1ec7nh<\/h4>\n
<\/div>
\n
– Chi ho\u1ea1t \u0111\u1ed9ng:<\/strong><\/p>\n
\n
B\u01b0\u1edbc 1:<\/strong> Va\u0300o nghi\u1ec7p v\u1ee5 Ti\u1ec1n g\u1eedi\\Chi ti\u1ec1n\\Chi ti\u1ec1n g\u1eedi<\/strong> ho\u1eb7c Ti\u1ec1n m\u1eb7t\\L\u1eadp phi\u1ebfu chi\\Phi\u1ebfu chi<\/strong>.<\/li>\n
B\u01b0\u1edbc 2:<\/strong> T\u1ea1i tab H\u1ea1ch to\u00e1n<\/strong>: \u0111\u1ecbnh kho\u1ea3n TK N\u1ee3 154\/642, TK C\u00f3 1121\/1111<\/strong>, S\u1ed1 ti\u1ec1n<\/strong>, Ngu\u1ed3n <\/strong>l\u00e0 Ngu\u1ed3n h\u1ecdc ph\u00ed, C\u1ea5p ph\u00e1t <\/strong>l\u00e0 Kh\u00e1c <\/strong>v\u00e0 Nghi\u1ec7p v\u1ee5 <\/strong>l\u00e0 Kh\u00f4ng ch\u1ecdn<\/strong>.<\/li>\n
B\u01b0\u1edbc 3:<\/strong> T\u1ea1i tab Th\u1ed1ng k\u00ea<\/strong>: ch\u1ecdn Ho\u1ea1t \u0111\u1ed9ng<\/strong> l\u00e0 Ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh, d\u1ecbch v\u1ee5<\/strong>.<\/li>\n
B\u01b0\u1edbc 4:<\/strong> Nh\u1ea5n C\u1ea5t<\/strong>.<\/li>\n<\/ul>\n
$\"\"$ <\/p>\n
Tr\u00ean ch\u1ee9ng t\u1eeb thanh to\u00e1n ti\u1ec1n \u0111i\u1ec7n th\u00e1ng 4, s\u1ed1 ti\u1ec1n: 4.000.000 \u0111\u1ed3ng:<\/em><\/p>\n
$\"\"$ <\/p>\n
H\u1ea1ch to\u00e1n t\u01b0\u01a1ng t\u1ef1 cho ch\u1ee9ng t\u1eeb thanh to\u00e1n ti\u1ec1n n\u01b0\u1edbc th\u00e1ng 4, s\u1ed1 ti\u1ec1n: 2.000.000 \u0111\u1ed3ng<\/em><\/p>\n
– Chi l\u01b0\u01a1ng, b\u1ea3o hi\u1ec3m: <\/strong>Xem h\u01b0\u1edbng d\u1eabn chi ti\u1ebft c\u00e1ch h\u1ea1ch to\u00e1n t\u1ea1i \u0111\u00e2y<\/a><\/p>\n<\/div><\/div>\n
<\/span><\/p>\n
3.4 H\u1ea1ch to\u00e1n ho\u00e0n tr\u1ea3 gi\u1ea3m s\u1ed1 \u0111\u00e3 thu<\/h4>\n
<\/div>
\n
B\u01b0\u1edbc 1:<\/strong> V\u00e0o Ti\u1ec1n m\u1eb7t\\L\u1eadp phi\u1ebfu chi\\Phi\u1ebfu chi<\/strong> ho\u1eb7c v\u00e0o Ti\u1ec1n g\u1eedi\\Chi ti\u1ec1n\\chi ti\u1ec1n g\u1eedi<\/strong><\/p>\n
B\u01b0\u1edbc 2: <\/strong>Nh\u1eadp th\u00f4ng tin cho ch\u1ee9ng t\u1eeb chi ti\u1ec1n g\u1eedi<\/p>\n
\n
H\u1ea1ch to\u00e1n N\u1ee3 TK 531\/C\u00f3 TK 111, 112<\/li>\n
Ch\u1ecdn Ho\u1ea1t \u0111\u1ed9ng<\/strong> b\u00ean tab Th\u1ed1ng k\u00ea<\/strong><\/li>\n<\/ul>\n
B\u01b0\u1edbc 3:<\/strong> Nh\u1ea5n C\u1ea5t<\/strong><\/p>\n
$\"\"$ <\/p>\n<\/div><\/div>\n
<\/span><\/p>\n
4.5 H\u1ea1ch to\u00e1n thu l\u1ea1i ti\u1ec1n chi sai, chi th\u1eeba, nh\u1ea7m t\u00e0i kho\u1ea3n, \u0111\u1ed1i t\u01b0\u1ee3ng<\/h4>\n
<\/div>
\n
B\u01b0\u1edbc 1:<\/strong> V\u00e0o Ti\u1ec1n m\u1eb7t\\L\u1eadp phi\u1ebfu thu\\Phi\u1ebfu thu<\/strong> ho\u1eb7c v\u00e0o Ti\u1ec1n g\u1eedi\\Thu ti\u1ec1n\\Thu ti\u1ec1n g\u1eedi<\/strong><\/p>\n
B\u01b0\u1edbc 2: <\/strong>Nh\u1eadp th\u00f4ng tin cho ch\u1ee9ng t\u1eeb chi ti\u1ec1n g\u1eedi<\/p>\n
\n
H\u1ea1ch to\u00e1n N\u1ee3\u00a0 c\u00e1c TK 111, 112 \/C\u00f3\u00a0 c\u00e1c TK\u00a0 642, 154<\/li>\n
Ch\u1ecdn Ho\u1ea1t \u0111\u1ed9ng<\/strong> b\u00ean tab Th\u1ed1ng k\u00ea<\/strong><\/li>\n<\/ul>\n
B\u01b0\u1edbc 3:<\/strong> Nh\u1ea5n C\u1ea5t<\/strong><\/p>\n
$\"\"$ <\/p>\n<\/div><\/div>\n
<\/span><\/p>\n
3.6 H\u1ea1ch to\u00e1n c\u00e1c kho\u1ea3n thu\u1ebf<\/h4>\n
<\/div>
\n
B\u1ea1n tham kh\u1ea3o h\u01b0\u1edbng d\u1eabn chi ti\u1ebft t\u1ea1i \u0111\u00e2y<\/a><\/p>\n
3.6.1. H\u1ea1ch to\u00e1n thu\u1ebf GTGT<\/h5>\n
– B\u01b0\u1edbc 1: X\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p:<\/strong><\/p>\n
V\u00e0o T\u1ed5ng h\u1ee3p\\Ch\u1ee9ng t\u1eeb NVK<\/strong>: H\u1ea1ch to\u00e1n N\u1ee3 TK 531\/C\u00f3 TK 33311, s\u1ed1 ti\u1ec1n ph\u1ea3i n\u1ed9p (tr\u00edch 5% ho\u1eb7c 2% c\u1ee7a c\u00e1c ngu\u1ed3n thu d\u1ecbch v\u1ee5)<\/p>\n
$\"\"$ <\/p>\n
– B\u01b0\u1edbc 2: N\u1ed9p thu\u1ebf GTGT:<\/strong><\/p>\n
\n
N\u1ed9p b\u1eb1ng ti\u1ec1n m\u1eb7t: V\u00e0o Ti\u1ec1n m\u1eb7t\\Phi\u1ebfu chi<\/strong><\/li>\n
N\u1ed9p b\u1eb1ng ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng: V\u00e0o Ti\u1ec1n g\u1eedi\\Chi ti\u1ec1n g\u1eedi.<\/strong><\/li>\n<\/ul>\n
$\"\"$ <\/p>\n
3.6.2. H\u1ea1ch to\u00e1n thu\u1ebf TNDN<\/h5>\n
– B\u01b0\u1edbc 1: X\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p:<\/strong><\/p>\n
V\u00e0o T\u1ed5ng h\u1ee3p\\Ch\u1ee9ng t\u1eeb NVK<\/strong>: H\u1ea1ch to\u00e1n N\u1ee3 TK 821\/C\u00f3 TK 3334, s\u1ed1 ti\u1ec1n ph\u1ea3i n\u1ed9p<\/p>\n
$\"\"$ <\/p>\n
– B\u01b0\u1edbc 2: N\u1ed9p thu\u1ebf TNDN:<\/strong><\/p>\n
\n
N\u1ed9p b\u1eb1ng ti\u1ec1n m\u1eb7t: V\u00e0o Ti\u1ec1n m\u1eb7t\\Phi\u1ebfu chi<\/strong><\/li>\n
N\u1ed9p b\u1eb1ng ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng: V\u00e0o Ti\u1ec1n g\u1eedi\\Chi ti\u1ec1n g\u1eedi<\/strong><\/li>\n<\/ul>\n
$\"\"$ <\/p>\n<\/div><\/div>\n
<\/span><\/p>\n
3.7. X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng<\/h4>\n
<\/div>
\n
L\u01b0u \u00fd:<\/strong> Tr\u01b0\u1eddng h\u1ee3p c\u00f3 ph\u00e1t sinh h\u1ea1ch to\u00e1n chi ph\u00ed tr\u1ef1c ti\u1ebfp tr\u00ean TK 154, b\u1ea1n c\u1ea7n k\u1ebft chuy\u1ec3n TK 154 sang TK 632 tr\u01b0\u1edbc khi x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng.<\/p>\n
Thao t\u00e1c x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng ch\u1ec9 l\u00e0m v\u00e0o th\u1eddi \u0111i\u1ec3m cu\u1ed1i k\u1ef3 ( th\u00e1ng, qu\u00fd, n\u0103m) tr\u01b0\u1edbc khi l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, b\u00e1o c\u00e1o quy\u1ebft to\u00e1n.<\/p>\n
V\u00e0o T\u1ed5ng h\u1ee3p\\Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c<\/strong>, h\u1ea1ch to\u00e1n N\u1ee3 TK 632\/C\u00f3 TK 154, s\u1ed1 ti\u1ec1n l\u00e0 s\u1ed1 d\u01b0 N\u1ee3 TK 154 cu\u1ed1i k\u1ef3.<\/p>\n
$\"\"$ <\/p>\n
C\u00e1c b\u01b0\u1edbc x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng nh\u01b0 sau:<\/strong><\/p>\n
\n
B\u01b0\u1edbc 1:<\/strong> V\u00e0o nghi\u1ec7p v\u1ee5 T\u1ed5ng h\u1ee3p<\/strong>, ch\u1ecdn X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng<\/strong>.<\/li>\n
B\u01b0\u1edbc 2:<\/strong> Nh\u1eadp ng\u00e0y CT, ng\u00e0y HT l\u00e0 ng\u00e0y cu\u1ed1i k\u1ef3. Ph\u1ea7n m\u1ec1m l\u1ea5y l\u00ean c\u00e1c ch\u1ee9ng t\u1eeb k\u1ebft chuy\u1ec3n t\u1ea1i m\u00e0n h\u00ecnh X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng<\/strong>.<\/li>\n<\/ul>\n
$\"\"$ <\/p>\n
B\u01b0\u1edbc 3:<\/strong> Nh\u1ea5n C\u1ea5t<\/strong>.<\/p>\n<\/div><\/div>\n
<\/span><\/p>\n
3.8 Tr\u00edch l\u1eadp ngu\u1ed3n CCTL (35%) v\u00e0 tr\u00edch l\u1eadp c\u00e1c qu\u1ef9 theo quy \u0111\u1ecbnh<\/h4>\n
<\/div>
\n
\n
B\u01b0\u1edbc 1:<\/strong> V\u00e0o nghi\u1ec7p v\u1ee5 T\u1ed5ng h\u1ee3p<\/strong>\\Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c<\/strong>.<\/li>\n
B\u01b0\u1edbc 2:<\/strong> H\u1ea1ch to\u00e1n:<\/li>\n<\/ul>\n
\n
\n
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Tr\u00edch l\u1eadp CCTL: N\u1ee3 TK 421\/ C\u00f3 TK 468<\/strong><\/li>\n
Tr\u00edch l\u1eadp qu\u1ef9: N\u1ee3 TK 421\/ C\u00f3 TK 431<\/strong><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n
\n
B\u01b0\u1edbc 3:<\/strong> Nh\u1ea5n C\u1ea5t.<\/strong><\/li>\n<\/ul>\n
$\"\"$ <\/p>\n<\/div><\/div>\n<\/div>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
<\/p>\n","protected":false},"excerpt":{"rendered":"
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2.4 Ho\u00e0n tr\u1ea3 gi\u1ea3m s\u1ed1 \u0111\u00e3 thu\u00a0<\/h4>\nKhi n\u1ed9p tr\u1ea3 v\u00e0 ho\u00e0n tr\u1ea3 s\u1ed1 ti\u1ec1n \u0111\u00e3 thu h\u1ea1ch to\u00e1n:<\/p>\nN\u1ee3 TK 531\/C\u00f3 c\u00e1c TK 111, 112<\/p>\n

3.1 Thu ti\u1ec1n ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh<\/h4>\n<\/div>

3.4 H\u1ea1ch to\u00e1n ho\u00e0n tr\u1ea3 gi\u1ea3m s\u1ed1 \u0111\u00e3 thu<\/h4>\n<\/div>

4.5 H\u1ea1ch to\u00e1n thu l\u1ea1i ti\u1ec1n chi sai, chi th\u1eeba, nh\u1ea7m t\u00e0i kho\u1ea3n, \u0111\u1ed1i t\u01b0\u1ee3ng<\/h4>\n<\/div>

2.4 Ho\u00e0n tr\u1ea3 gi\u1ea3m s\u1ed1 \u0111\u00e3 thu\u00a0<\/h4>\n
Khi n\u1ed9p tr\u1ea3 v\u00e0 ho\u00e0n tr\u1ea3 s\u1ed1 ti\u1ec1n \u0111\u00e3 thu h\u1ea1ch to\u00e1n:<\/p>\n
N\u1ee3 TK 531\/C\u00f3 c\u00e1c TK 111, 112<\/p>\n