{"id":1165,"date":"2018-12-25T17:49:25","date_gmt":"2018-12-25T10:49:25","guid":{"rendered":"http:\/\/help.smecloud.misa.local\/?post_type=ht_kb&p=1165"},"modified":"2025-12-09T15:49:49","modified_gmt":"2025-12-09T08:49:49","slug":"html_11300100","status":"publish","type":"ht_kb","link":"http:\/\/helpasp.misa.vn\/accounting\/kb\/html_11300100\/","title":{"rendered":"Khai b\u00e1o lo\u1ea1i ch\u1ee9ng t\u1eeb"},"content":{"rendered":"
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1. T\u1ed5ng quan<\/h3>\n

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B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn<\/strong> c\u00e1ch khai b\u00e1o th\u00f4ng tin cho t\u1eebng lo\u1ea1i ch\u1ee9ng t\u1eeb trong ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n, nh\u1eb1m thi\u1ebft l\u1eadp \u0111\u1ea7y \u0111\u1ee7 c\u00e1c lo\u1ea1i ch\u1ee9ng t\u1eeb ph\u1ee5c v\u1ee5 h\u1ea1ch to\u00e1n v\u00e0 qu\u1ea3n l\u00fd nghi\u1ec7p v\u1ee5.<\/p>\n

N\u1ed9i dung bao g\u1ed3m<\/strong> h\u01b0\u1edbng d\u1eabn khai b\u00e1o lo\u1ea1i ch\u1ee9ng t\u1eeb ph\u00e1t sinh theo t\u00e0i kho\u1ea3n v\u00e0 khai b\u00e1o lo\u1ea1i ch\u1ee9ng t\u1eeb ph\u00e1t sinh theo nh\u00f3m ch\u1ee9ng t\u1eeb, \u0111\u00e1p \u1ee9ng nhu c\u1ea7u t\u00f9y ch\u1ec9nh theo quy \u0111\u1ecbnh qu\u1ea3n tr\u1ecb c\u1ee7a \u0111\u01a1n v\u1ecb.<\/p>\n

Ph\u1ea1m vi \u00e1p d\u1ee5ng<\/strong> d\u00e0nh cho k\u1ebf to\u00e1n vi\u00ean v\u00e0 qu\u1ea3n tr\u1ecb h\u1ec7 th\u1ed1ng trong qu\u00e1 tr\u00ecnh thi\u1ebft l\u1eadp v\u00e0 qu\u1ea3n l\u00fd danh m\u1ee5c lo\u1ea1i ch\u1ee9ng t\u1eeb tr\u00ean ph\u1ea7n m\u1ec1m.<\/p>\n<\/div><\/div>\n

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2. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n<\/strong><\/h3>\n

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2.1 Khai b\u00e1o lo\u1ea1i ch\u1ee9ng t\u1eeb ph\u00e1t sinh theo t\u00e0i kho\u1ea3n<\/strong><\/h4>\n

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C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n:<\/strong><\/p>\n

B\u01b0\u1edbc 1:<\/strong> T\u1ea1i m\u00e0n h\u00ecnh danh lo\u1ea1i ch\u1ee9ng t\u1eeb, ch\u1ecdn ch\u1ee9c n\u0103ng Th\u00eam <\/strong>tr\u00ean thanh c\u00f4ng c\u1ee5.<\/p>\n

B\u01b0\u1edbc 2: <\/strong>T\u00edch ch\u1ecdn khai b\u00e1o Ph\u00e1t sinh theo t\u00e0i kho\u1ea3n<\/strong>
\n=> H\u1ec7 th\u1ed1ng s\u1ebd cho ph\u00e9p thi\u1ebft l\u1eadp lo\u1ea1i ch\u1ee9ng t\u1eeb theo TK N\u1ee3, TK C\u00f3 ho\u1eb7c TK N\u1ee3\/C\u00f3<\/strong> kh\u00f4ng ph\u00e2n bi\u1ec7t c\u00e1c ch\u1ee9ng t\u1eeb \u0111\u00f3 \u0111\u01b0\u1ee3c l\u1eadp tr\u00ean ph\u00e2n h\u1ec7 n\u00e0o.<\/p>\n

\"\"<\/a><\/p>\n

B\u01b0\u1edbc 3:<\/strong> Khai b\u00e1o c\u00e1c th\u00f4ng tin chi ti\u1ebft v\u1ec1 lo\u1ea1i ch\u1ee9ng t\u1eeb
\n=> V\u1edbi c\u00e1c th\u00f4ng tin c\u00f3 k\u00fd hi\u1ec7u (*) k\u1ebf to\u00e1n s\u1ebd b\u1eaft bu\u1ed9c ph\u1ea3i khai b\u00e1o.<\/p>\n

B\u01b0\u1edbc 4:<\/strong> Sau khi khai b\u00e1o xong nh\u1ea5n C\u1ea5t<\/strong>.<\/p>\n<\/div><\/div>\n

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2.2 Khai b\u00e1o lo\u1ea1i ch\u1ee9ng t\u1eeb ph\u00e1t sinh theo nh\u00f3m ch\u1ee9ng t\u1eeb<\/strong><\/h4>\n

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C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n:<\/strong><\/p>\n

B\u01b0\u1edbc 1: <\/strong>T\u1ea1i m\u00e0n h\u00ecnh danh s\u00e1ch lo\u1ea1i ch\u1ee9ng t\u1eeb, ch\u1ecdn ch\u1ee9c n\u0103ng Th\u00eam <\/strong>tr\u00ean thanh c\u00f4ng c\u1ee5.<\/p>\n

B\u01b0\u1edbc 2: <\/strong>T\u00edch ch\u1ecdn khai b\u00e1o Ph\u00e1t sinh theo nh\u00f3m ch\u1ee9ng t\u1eeb<\/strong>
\n=> H\u1ec7 th\u1ed1ng s\u1ebd cho ph\u00e9p thi\u1ebft l\u1eadp ch\u1ee9ng t\u1eeb theo t\u1eebng nh\u00f3m kh\u00e1c nhau tr\u00ean c\u00e1c ph\u00e2n h\u1ec7 (kh\u00f4ng li\u00ean quan g\u00ec \u0111\u1ebfn t\u00e0i kho\u1ea3n h\u1ea1ch to\u00e1n N\u1ee3\/C\u00f3) nh\u01b0: Phi\u1ebfu thu, Phi\u1ebfu chi, U\u1ef7 nhi\u1ec7m thu, U\u1ef7 nhi\u1ec7m chi:<\/p>\n

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B\u01b0\u1edbc 3:<\/strong> Khai b\u00e1o c\u00e1c th\u00f4ng tin chi ti\u1ebft v\u1ec1 lo\u1ea1i ch\u1ee9ng t\u1eeb
\n=> V\u1edbi c\u00e1c th\u00f4ng tin c\u00f3 k\u00fd hi\u1ec7u (*) k\u1ebf to\u00e1n s\u1ebd b\u1eaft bu\u1ed9c ph\u1ea3i khai b\u00e1o.<\/p>\n

B\u01b0\u1edbc 4: <\/strong>Sau khi khai b\u00e1o xong nh\u1ea5n C\u1ea5t<\/strong>.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":112,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"footnotes":"","_links_to":"","_links_to_target":""},"ht-kb-category":[2580],"ht-kb-tag":[],"class_list":["post-1165","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-khac"],"_links":{"self":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/1165","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/users\/112"}],"replies":[{"embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/comments?post=1165"}],"version-history":[{"count":5,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/1165\/revisions"}],"predecessor-version":[{"id":48711,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/1165\/revisions\/48711"}],"wp:attachment":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/media?parent=1165"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-category?post=1165"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-tag?post=1165"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}