{"id":78801,"date":"2026-10-07T10:45:48","date_gmt":"2026-10-07T03:45:48","guid":{"rendered":"\/ke-toan\/?post_type=ht_kb&#038;p=78801"},"modified":"2026-10-19T10:34:57","modified_gmt":"2026-10-19T03:34:57","slug":"bu-tru-cong-no","status":"publish","type":"ht_kb","link":"\/ke-toan\/kb\/bu-tru-cong-no\/","title":{"rendered":"B\u00f9 tr\u1eeb c\u00f4ng n\u1ee3"},"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 th\u1ef1c hi\u1ec7n b\u00f9 tr\u1eeb c\u00f4ng n\u1ee3 ph\u1ea3i thu v\u00e0 ph\u1ea3i tr\u1ea3 v\u1edbi c\u00f9ng 1 \u0111\u1ed1i t\u01b0\u1ee3ng tr\u00ean ph\u1ea7n m\u1ec1m \u0111\u1ec3 ti\u1ebft ki\u1ec7m th\u1eddi gian.<\/p>\n<p>Theo nguy\u00ean t\u1eafc b\u00f9 tr\u1eeb c\u1ee7a ph\u1ea7n h\u1ea1ch to\u00e1n c\u00e1c t\u00e0i kho\u1ea3n c\u00f4ng n\u1ee3 theo <strong>Th\u00f4ng t\u01b0 24\/2024\/TT-BTC<\/strong> c\u00f3 quy \u0111\u1ecbnh:<\/p>\n<p><em>\u201cTr\u01b0\u1eddng h\u1ee3p c\u00f9ng m\u1ed9t \u0111\u1ed1i t\u01b0\u1ee3ng thanh to\u00e1n v\u1eeba c\u00f3 n\u1ee3 ph\u1ea3i thu, v\u1eeba c\u00f3 n\u1ee3 ph\u1ea3i tr\u1ea3 v\u1edbi \u0111\u01a1n v\u1ecb, sau khi hai b\u00ean \u0111\u00e3 \u0111\u1ed1i chi\u1ebfu, x\u00e1c nh\u1eadn c\u00f4ng n\u1ee3 kh\u1edbp \u0111\u00fang th\u00ec \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n b\u00f9 tr\u1eeb c\u00f4ng n\u1ee3, khi b\u00f9 tr\u1eeb ph\u1ea3i l\u1eadp B\u1ea3ng k\u00ea thanh to\u00e1n b\u00f9 tr\u1eeb l\u00e0m c\u0103n c\u1ee9 h\u1ea1ch to\u00e1n b\u00f9 tr\u1eeb s\u1ed1 n\u1ee3 ph\u1ea3i thu v\u1edbi s\u1ed1 n\u1ee3 ph\u1ea3i tr\u1ea3. Nghi\u00eam c\u1ea5m vi\u1ec7c b\u00f9 tr\u1eeb c\u00e1c kho\u1ea3n n\u1ee3 gi\u1eefa c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng thanh to\u00e1n kh\u00e1c nhau (k\u1ec3 c\u1ea3 b\u00f9 tr\u1eeb tr\u00ean c\u00f9ng m\u1ed9t t\u00e0i kho\u1ea3n chi ti\u1ebft, tr\u00ean c\u00f9ng t\u00e0i kho\u1ea3n t\u1ed5ng h\u1ee3p ho\u1eb7c b\u00f9 tr\u1eeb s\u1ed1 li\u1ec7u tr\u00ecnh b\u00e0y tr\u00ean s\u1ed5 k\u1ebf to\u00e1n, tr\u00ean b\u00e1o c\u00e1o).\u201d<\/em><\/p>\n<h3 id=\"2-cac-buoc-thuc-hien\"><strong>2. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n<\/strong><\/h3>\n<p><strong>B\u01b0\u1edbc 1:<\/strong> V\u00e0o ph\u00e2n h\u1ec7 <strong>T\u1ed5ng h\u1ee3p<\/strong>, ch\u1ecdn<strong> L\u1eadp ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c\\B\u00f9 tr\u1eeb c\u00f4ng n\u1ee3.<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-81809\" src=\"https:\/\/helpmimosaonline.misa.vn\/wp-content\/uploads\/2026\/10\/R24-06.png\" alt=\"\" width=\"1302\" height=\"582\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 2:<\/strong> Ch\u1ecdn <strong>Ng\u00e0y b\u00f9 tr\u1eeb, TK ph\u1ea3i thu, TK ph\u1ea3i tr\u1ea3.<\/strong> Nh\u1ea5n <strong>L\u1ea5y d\u1eef li\u1ec7u.<\/strong><\/p>\n<p><strong>B\u01b0\u1edbc 3:<\/strong> T\u00edch ch\u1ecdn \u0111\u1ed1i t\u01b0\u1ee3ng c\u1ea7n th\u1ef1c hi\u1ec7n.<\/p>\n<p><strong>B\u01b0\u1edbc 4:<\/strong> Nh\u1ea5n<strong> B\u00f9 tr\u1eeb.<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-81811\" src=\"https:\/\/helpmimosaonline.misa.vn\/wp-content\/uploads\/2026\/10\/R24-07.png\" alt=\"\" width=\"1302\" height=\"627\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 5:<\/strong> Ki\u1ec3m tra l\u1ea1i ch\u1ee9ng t\u1eeb b\u00f9 tr\u1eeb c\u00f4ng n\u1ee3 v\u1eeba \u0111\u01b0\u1ee3c l\u1eadp. Nh\u1ea5n <strong>C\u1ea5t<\/strong> \u0111\u1ec3 l\u01b0u.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-81813\" src=\"https:\/\/helpmimosaonline.misa.vn\/wp-content\/uploads\/2026\/10\/R24-08.png\" alt=\"\" width=\"1302\" height=\"631\" \/><\/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 th\u1ef1c hi\u1ec7n b\u00f9 tr\u1eeb c\u00f4ng n\u1ee3 ph\u1ea3i thu v\u00e0 ph\u1ea3i tr\u1ea3 v\u1edbi c\u00f9ng 1 \u0111\u1ed1i t\u01b0\u1ee3ng tr\u00ean ph\u1ea7n m\u1ec1m \u0111\u1ec3 ti\u1ebft ki\u1ec7m th\u1eddi gian. Theo nguy\u00ean t\u1eafc b\u00f9 tr\u1eeb c\u1ee7a ph\u1ea7n h\u1ea1ch to\u00e1n c\u00e1c t\u00e0i kho\u1ea3n c\u00f4ng n\u1ee3&#8230;<\/p>\n","protected":false},"author":57,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[188],"ht-kb-tag":[],"class_list":["post-78801","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\/78801","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=78801"}],"version-history":[{"count":2,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/78801\/revisions"}],"predecessor-version":[{"id":78841,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/78801\/revisions\/78841"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=78801"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=78801"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=78801"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}