{"id":66485,"date":"2025-12-08T16:14:57","date_gmt":"2025-12-08T09:14:57","guid":{"rendered":"https:\/\/helpmimosaonline.misa.vn\/?post_type=ht_kb&#038;p=66485"},"modified":"2025-12-09T10:32:54","modified_gmt":"2025-12-09T03:32:54","slug":"cac-nghiep-vu-dieu-chinh-thu-chi-tu-hoat-dong-san-xuat-kinh-doanh-dich-vu","status":"publish","type":"ht_kb","link":"\/ke-toan\/kb\/cac-nghiep-vu-dieu-chinh-thu-chi-tu-hoat-dong-san-xuat-kinh-doanh-dich-vu\/","title":{"rendered":"C\u00e1c nghi\u1ec7p v\u1ee5 ho\u00e0n tr\u1ea3 s\u1ed1 \u0111\u00e3 thu, thu h\u1ed3i s\u1ed1 \u0111\u00e3 chi t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh, d\u1ecbch v\u1ee5"},"content":{"rendered":"<h3>1. T\u1ed5ng quan<\/h3>\n<p>B\u00e0i vi\u1ebft n\u00e0y h\u01b0\u1edbng d\u1eabn anh\/ch\u1ecb c\u00e1ch \u0111\u1ecbnh kho\u1ea3n v\u00e0 nh\u1eadp li\u1ec7u tr\u00ean ph\u1ea7n m\u1ec1m khi ph\u00e1t sinh c\u00e1c nghi\u1ec7p v\u1ee5 ho\u00e0n tr\u1ea3 s\u1ed1 \u0111\u00e3 thu (nh\u01b0 tr\u1ea3 l\u1ea1i ti\u1ec1n thu th\u1eeba, tr\u1ea3 l\u1ea1i ti\u1ec1n do h\u1ecdc sinh ngh\u1ec9 h\u1ecdc,&#8230;.) ho\u1eb7c thu h\u1ed3i s\u1ed1 \u0111\u00e3 chi (nh\u01b0 chi sai t\u00e0i kho\u1ea3n, sai \u0111\u1ed1i t\u01b0\u1ee3ng, chi th\u1eeba,&#8230;) li\u00ean quan \u0111\u1ebfn ngu\u1ed3n thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh, d\u1ecbch v\u1ee5 nh\u01b0 h\u1ecdc ph\u00ed, ti\u1ec1n \u0103n b\u00e1n tr\u00fa, d\u1ecbch v\u1ee5 kh\u00e1m ch\u1eefa b\u1ec7nh,&#8230; nh\u1eb1m gi\u00fap anh\/ch\u1ecb x\u1eed l\u00fd \u0111\u00fang quy \u0111\u1ecbnh v\u00e0 h\u1ea1ch to\u00e1n ch\u00ednh x\u00e1c.<\/p>\n<h3>2. \u0110\u1ecbnh kho\u1ea3n<\/h3>\n<h4><strong>2.1 Chi tr\u1ea3 l\u1ea1i ti\u1ec1n \u0111\u00e3 thu<\/strong><\/h4>\n<p>Khi n\u1ed9p tr\u1ea3, ho\u00e0n tr\u1ea3 s\u1ed1 ti\u1ec1n \u0111\u00e3 thu h\u1ea1ch to\u00e1n:<\/p>\n<p>N\u1ee3 TK 531\/C\u00f3 c\u00e1c TK 111, 112<\/p>\n<h4><strong>2.2 Thu h\u1ed3i l\u1ea1i ti\u1ec1n do chi sai, nh\u1ea7m t\u00e0i kho\u1ea3n, \u0111\u1ed1i t\u01b0\u1ee3ng<\/strong><\/h4>\n<p>Khi thu l\u1ea1i ti\u1ec1n \u0111\u00e3 chi do chuy\u1ec3n nh\u1ea7m t\u00e0i kho\u1ea3n, \u0111\u1ed1i t\u01b0\u1ee3ng ho\u1eb7c chi th\u1eeba, ghi:\u00a0<\/p>\n<p>N\u1ee3\u00a0 c\u00e1c TK 111, 112\/ C\u00f3\u00a0 c\u00e1c TK 642, 154<\/p>\n<h3>3. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n<\/h3>\n<h4>3.1 Chi tr\u1ea3 l\u1ea1i ti\u1ec1n \u0111\u00e3 thu\u00a0<\/h4>\n<p><strong>B\u01b0\u1edbc 1:<\/strong> V\u00e0o <strong>Ti\u1ec1n m\u1eb7t\\L\u1eadp phi\u1ebfu chi\\Phi\u1ebfu chi<\/strong> ho\u1eb7c v\u00e0o <strong>Ti\u1ec1n g\u1eedi\\Chi ti\u1ec1n\\chi ti\u1ec1n g\u1eedi<\/strong><\/p>\n<p><strong>B\u01b0\u1edbc 2: <\/strong>Nh\u1eadp th\u00f4ng tin cho ch\u1ee9ng t\u1eeb chi ti\u1ec1n g\u1eedi<\/p>\n<ul>\n<li>H\u1ea1ch to\u00e1n N\u1ee3 TK 531\/C\u00f3 TK 111, 112<\/li>\n<li>Ch\u1ecdn <strong>Ho\u1ea1t \u0111\u1ed9ng<\/strong> b\u00ean tab <strong>Th\u1ed1ng k\u00ea<\/strong><\/li>\n<\/ul>\n<p><strong>B\u01b0\u1edbc 3:<\/strong> Nh\u1ea5n <strong>C\u1ea5t<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-65705 size-full\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/11\/11-4.png\" alt=\"\" width=\"1301\" height=\"810\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/11\/11-4.png 1301w, \/ke-toan\/wp-content\/uploads\/2025\/11\/11-4-300x187.png 300w, \/ke-toan\/wp-content\/uploads\/2025\/11\/11-4-1024x638.png 1024w, \/ke-toan\/wp-content\/uploads\/2025\/11\/11-4-768x478.png 768w, \/ke-toan\/wp-content\/uploads\/2025\/11\/11-4-50x31.png 50w, \/ke-toan\/wp-content\/uploads\/2025\/11\/11-4-60x37.png 60w, \/ke-toan\/wp-content\/uploads\/2025\/11\/11-4-100x62.png 100w\" sizes=\"auto, (max-width: 1301px) 100vw, 1301px\" \/><\/p>\n<h4>3.2 <strong>Thu h\u1ed3i l\u1ea1i ti\u1ec1n do chi sai, nh\u1ea7m t\u00e0i kho\u1ea3n, \u0111\u1ed1i t\u01b0\u1ee3ng<\/strong><\/h4>\n<p><strong>B\u01b0\u1edbc 1:<\/strong> V\u00e0o <strong>Ti\u1ec1n m\u1eb7t\\L\u1eadp phi\u1ebfu thu\\Phi\u1ebfu thu<\/strong> ho\u1eb7c v\u00e0o <strong>Ti\u1ec1n g\u1eedi\\Thu ti\u1ec1n\\Thu ti\u1ec1n g\u1eedi<\/strong><\/p>\n<p><strong>B\u01b0\u1edbc 2: <\/strong>Nh\u1eadp th\u00f4ng tin cho ch\u1ee9ng t\u1eeb chi ti\u1ec1n g\u1eedi<\/p>\n<ul>\n<li>H\u1ea1ch to\u00e1n N\u1ee3\u00a0 c\u00e1c TK 111, 112 \/C\u00f3\u00a0 c\u00e1c TK\u00a0 642, 154<\/li>\n<li>Ch\u1ecdn <strong>Ho\u1ea1t \u0111\u1ed9ng<\/strong> b\u00ean tab <strong>Th\u1ed1ng k\u00ea<\/strong><\/li>\n<\/ul>\n<p><strong>B\u01b0\u1edbc 3:<\/strong> Nh\u1ea5n <strong>C\u1ea5t<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-66477 size-full\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/12\/5.png\" alt=\"\" width=\"1301\" height=\"783\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/12\/5.png 1301w, \/ke-toan\/wp-content\/uploads\/2025\/12\/5-300x181.png 300w, \/ke-toan\/wp-content\/uploads\/2025\/12\/5-1024x616.png 1024w, \/ke-toan\/wp-content\/uploads\/2025\/12\/5-768x462.png 768w, \/ke-toan\/wp-content\/uploads\/2025\/12\/5-50x30.png 50w, \/ke-toan\/wp-content\/uploads\/2025\/12\/5-60x36.png 60w, \/ke-toan\/wp-content\/uploads\/2025\/12\/5-100x60.png 100w\" sizes=\"auto, (max-width: 1301px) 100vw, 1301px\" \/><\/p>\n","protected":false},"excerpt":{"rendered":"<p>1. T\u1ed5ng quan B\u00e0i vi\u1ebft n\u00e0y h\u01b0\u1edbng d\u1eabn anh\/ch\u1ecb c\u00e1ch \u0111\u1ecbnh kho\u1ea3n v\u00e0 nh\u1eadp li\u1ec7u tr\u00ean ph\u1ea7n m\u1ec1m khi ph\u00e1t sinh c\u00e1c nghi\u1ec7p v\u1ee5 ho\u00e0n tr\u1ea3 s\u1ed1 \u0111\u00e3 thu (nh\u01b0 tr\u1ea3 l\u1ea1i ti\u1ec1n thu th\u1eeba, tr\u1ea3 l\u1ea1i ti\u1ec1n do h\u1ecdc sinh ngh\u1ec9 h\u1ecdc,&#8230;.) ho\u1eb7c thu h\u1ed3i s\u1ed1 \u0111\u00e3 chi (nh\u01b0&#8230;<\/p>\n","protected":false},"author":71,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[856],"ht-kb-tag":[],"class_list":["post-66485","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-nghiep-vu-thuong-hoi"],"_links":{"self":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/66485","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\/71"}],"replies":[{"embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/comments?post=66485"}],"version-history":[{"count":3,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/66485\/revisions"}],"predecessor-version":[{"id":66533,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/66485\/revisions\/66533"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=66485"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=66485"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=66485"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}