{"id":78719,"date":"2026-10-05T08:57:56","date_gmt":"2026-10-05T01:57:56","guid":{"rendered":"\/ke-toan\/?post_type=ht_kb&#038;p=78719"},"modified":"2026-10-05T08:58:39","modified_gmt":"2026-10-05T01:58:39","slug":"sinh-chung-tu-phieu-thu-thu-tien-gui-tu-chung-tu-ghi-giam-tscd-va-khai-bao-duoc-tai-san-tren-chung-tu","status":"publish","type":"ht_kb","link":"\/ke-toan\/kb\/sinh-chung-tu-phieu-thu-thu-tien-gui-tu-chung-tu-ghi-giam-tscd-va-khai-bao-duoc-tai-san-tren-chung-tu\/","title":{"rendered":"Sinh ch\u1ee9ng t\u1eeb Phi\u1ebfu thu, Thu ti\u1ec1n g\u1eedi t\u1eeb ch\u1ee9ng t\u1eeb Ghi gi\u1ea3m TSC\u0110 v\u00e0 khai b\u00e1o \u0111\u01b0\u1ee3c t\u00e0i s\u1ea3n tr\u00ean ch\u1ee9ng t\u1eeb"},"content":{"rendered":"<h3 id=\"1-tong-quan\"><strong>1. T\u1ed5ng quan<\/strong><\/h3>\n<p>B\u00e0i vi\u1ebft n\u00e0y nh\u1eb1m h\u01b0\u1edbng d\u1eabn b\u1ea1n c\u00f3 th\u1ec3 sinh ch\u1ee9ng t\u1eeb Phi\u1ebfu thu, Thu ti\u1ec1n g\u1eedi t\u1eeb ch\u1ee9ng t\u1eeb Ghi gi\u1ea3m TSC\u0110 v\u00e0 khai b\u00e1o \u0111\u01b0\u1ee3c t\u00e0i s\u1ea3n tr\u00ean ch\u1ee9ng t\u1eeb.<\/p>\n<h3 id=\"2-chi-tiet-thay-doi\"><strong>2. Chi ti\u1ebft thay \u0111\u1ed5i<\/strong><\/h3>\n<p><strong>\u2013 Tr\u01b0\u1edbc phi\u00ean b\u1ea3n R23: <\/strong>Khi l\u1ea5y ch\u1ee9ng t\u1eeb ghi gi\u1ea3m TSC\u0110 t\u1eeb \u1ee9ng d\u1ee5ng T\u00e0i s\u1ea3n v\u1ec1 \u1ee9ng d\u1ee5ng K\u1ebf to\u00e1n, ph\u1ea7n m\u1ec1m ch\u01b0a t\u1ef1 \u0111\u1ed9ng sinh \u0111\u01b0\u1ee3c ch\u1ee9ng t\u1eeb thu thanh l\u00fd TSC\u0110 (Phi\u1ebfu thu, Thu ti\u1ec1n g\u1eedi). Tr\u00ean ch\u1ee9ng t\u1eeb Thu ti\u1ec1n m\u1eb7t, Thu ti\u1ec1n g\u1eedi ch\u01b0a c\u00f3 c\u1ed9t T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u1ec3 ghi nh\u1eadn s\u1ed1 doanh thu thanh l\u00fd theo t\u00e0i s\u1ea3n. Do \u0111\u00f3, b\u1ea1n ch\u01b0a k\u00ea khai \u0111\u01b0\u1ee3c th\u00f4ng tin tr\u00ean ch\u1ee9ng t\u1eeb ghi gi\u1ea3m \u0111\u1ec3 t\u1ef1 \u0111\u1ed9ng sinh nhanh ch\u1ee9ng t\u1eeb thu thanh l\u00fd t\u00e0i s\u1ea3n.\u00a0<\/p>\n<p><strong>\u2013 K\u1ec3 t\u1eeb phi\u00ean b\u1ea3n R23: <\/strong>Ph\u1ea7n m\u1ec1m \u0111\u00e1p \u1ee9ng cho b\u1ea1n c\u00f3 th\u1ec3 sinh ch\u1ee9ng t\u1eeb Phi\u1ebfu thu, Thu ti\u1ec1n g\u1eedi t\u1eeb ch\u1ee9ng t\u1eeb Ghi gi\u1ea3m TSC\u0110 v\u00e0 khai b\u00e1o \u0111\u01b0\u1ee3c t\u00e0i s\u1ea3n tr\u00ean ch\u1ee9ng t\u1eeb.<\/p>\n<ul>\n<li>\n<p>B\u1ed5 sung c\u1ed9t <strong>M\u00e3 t\u00e0i s\u1ea3n<\/strong> t\u1ea1i tab <strong>Th\u1ed1ng k\u00ea<\/strong>\u00a0tr\u00ean c\u00e1c m\u00e0n h\u00ecnh ch\u1ee9ng t\u1eeb sau: <strong>Ti\u1ec1n m\u1eb7t\\Phi\u1ebfu thu, <\/strong><strong>Ti\u1ec1n g\u1eedi\\Thu ti\u1ec1n g\u1eedi.<\/strong><\/p>\n<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-81441\" src=\"https:\/\/helpmimosaonline.misa.vn\/wp-content\/uploads\/2026\/09\/R23-31.png\" alt=\"\" width=\"1319\" height=\"667\" \/><\/p>\n<ul>\n<li>Khi l\u1ea5y ch\u1ee9ng t\u1eeb ghi gi\u1ea3m t\u1eeb \u1ee9ng d\u1ee5ng T\u00e0i s\u1ea3n, ph\u1ea7n m\u1ec1m b\u1ed5 sung th\u00f4ng tin: <strong>N\u1ed9p TK t\u1ea1m gi\u1eef <\/strong>v\u00e0 <strong>Ch\u01b0a n\u1ed9p TK t\u1ea1m gi\u1eef.<\/strong><\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-81445\" src=\"https:\/\/helpmimosaonline.misa.vn\/wp-content\/uploads\/2026\/09\/R23-32.png\" alt=\"\" width=\"1330\" height=\"615\" \/><\/p>\n<ul>\n<li>Khi nh\u1ea5n<strong> Th\u1ef1c hi\u1ec7n<\/strong> \u0111\u1ec3 sinh ch\u1ee9ng t\u1eeb <strong>Ghi gi\u1ea3m TSC\u0110<\/strong>, ph\u1ea7n m\u1ec1m t\u1ef1 \u0111\u1ed9ng sinh th\u00eam ch\u1ee9ng t\u1eeb ghi nh\u1eadn doanh thu nh\u01b0 sau:<\/li>\n<\/ul>\n<ul>\n<li>\n<ul>\n<li>S\u1ed1 ti\u1ec1n <strong>N\u1ed9p TK t\u1ea1m gi\u1eef &gt; 0<\/strong>: T\u1ef1 \u0111\u1ed9ng sinh ch\u1ee9ng t\u1eeb <strong>Thu ti\u1ec1n g\u1eedi<\/strong>.<\/li>\n<li>S\u1ed1 ti\u1ec1n <strong>Ch\u01b0a n\u1ed9p TK t\u1ea1m gi\u1eef &gt; 0<\/strong>: T\u1ef1 \u0111\u1ed9ng sinh ch\u1ee9ng t\u1eeb <strong>Phi\u1ebfu thu<\/strong>.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-81447\" src=\"https:\/\/helpmimosaonline.misa.vn\/wp-content\/uploads\/2026\/09\/R23-33.png\" alt=\"\" width=\"1046\" height=\"615\" \/><\/p>\n<ul>\n<li>Nh\u1ea5n v\u00e0o <strong>S\u1ed1 ch\u1ee9ng t\u1eeb<\/strong> t\u1ea1i ph\u1ea7n <strong>K\u1ebft qu\u1ea3 th\u1ef1c hi\u1ec7n<\/strong> \u0111\u1ec3 xem ch\u1ee9ng t\u1eeb chi ti\u1ebft.<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-81449\" src=\"https:\/\/helpmimosaonline.misa.vn\/wp-content\/uploads\/2026\/09\/R23-34.png\" alt=\"\" width=\"1330\" height=\"619\" \/><\/p>\n<p><em><a href=\"https:\/\/helpihos.misa.vn\/ke-toan\/kb\/lay-chung-tu-ghi-giam-tu-misa-qlts-sang-mimosa\/\" target=\"_blank\" rel=\"noopener\">&gt;&gt;&gt; Xem h\u01b0\u1edbng d\u1eabn l\u1ea5y t\u00e0i s\u1ea3n ghi gi\u1ea3m t\u1eeb \u1ee9ng d\u1ee5ng T\u00e0i s\u1ea3n t\u1ea1i \u0111\u00e2y<\/a><\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>1. T\u1ed5ng quan B\u00e0i vi\u1ebft n\u00e0y nh\u1eb1m h\u01b0\u1edbng d\u1eabn b\u1ea1n c\u00f3 th\u1ec3 sinh ch\u1ee9ng t\u1eeb Phi\u1ebfu thu, Thu ti\u1ec1n g\u1eedi t\u1eeb ch\u1ee9ng t\u1eeb Ghi gi\u1ea3m TSC\u0110 v\u00e0 khai b\u00e1o \u0111\u01b0\u1ee3c t\u00e0i s\u1ea3n tr\u00ean ch\u1ee9ng t\u1eeb. 2. Chi ti\u1ebft thay \u0111\u1ed5i \u2013 Tr\u01b0\u1edbc phi\u00ean b\u1ea3n R23: Khi l\u1ea5y ch\u1ee9ng t\u1eeb ghi&#8230;<\/p>\n","protected":false},"author":57,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[971],"ht-kb-tag":[],"class_list":["post-78719","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-r23"],"_links":{"self":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/78719","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\/57"}],"replies":[{"embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/comments?post=78719"}],"version-history":[{"count":2,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/78719\/revisions"}],"predecessor-version":[{"id":78723,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/78719\/revisions\/78723"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=78719"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=78719"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=78719"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}