{"id":19536,"date":"2022-03-07T16:40:36","date_gmt":"2022-03-07T09:40:36","guid":{"rendered":"http:\/\/helpact.misa.vn\/?post_type=ht_kb&#038;p=19536"},"modified":"2025-12-02T10:58:24","modified_gmt":"2025-12-02T03:58:24","slug":"lap-chung-tu-mua-dich-vu-hkd","status":"publish","type":"ht_kb","link":"http:\/\/helpasp.misa.vn\/accounting\/kb\/lap-chung-tu-mua-dich-vu-hkd\/","title":{"rendered":"HKD &#8211; L\u1eadp ch\u1ee9ng t\u1eeb mua d\u1ecbch v\u1ee5"},"content":{"rendered":"<div class=\"su-accordion su-u-trim\">\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h3><b>1. T\u1ed5ng quan<\/b><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn quy tr\u00ecnh ghi nh\u1eadn chi ph\u00ed mua d\u1ecbch v\u1ee5 ph\u00e1t sinh t\u1ea1i h\u1ed9 kinh doanh, bao g\u1ed3m c\u00e1c b\u01b0\u1edbc l\u1eadp ch\u1ee9ng t\u1eeb v\u00e0 ph\u00e2n lo\u1ea1i chi ph\u00ed. N\u1ed9i dung chia th\u00e0nh hai tr\u01b0\u1eddng h\u1ee3p: d\u1ecbch v\u1ee5 l\u00e0 chi ph\u00ed mua h\u00e0ng v\u00e0 d\u1ecbch v\u1ee5 kh\u00f4ng ph\u1ea3i chi ph\u00ed mua h\u00e0ng.<\/p>\n<\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h3><b>2. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n<\/b><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>Ch\u1ee9ng t\u1eeb \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng trong tr\u01b0\u1eddng h\u1ee3p H\u1ed9 kinh doanh thu\u00ea nh\u00e0 cung c\u1ea5p ngo\u00e0i th\u1ef1c hi\u1ec7n 1 s\u1ed1 d\u1ecbch v\u1ee5 theo m\u1ee9c gi\u00e1 \u0111\u00e3 \u0111\u01b0\u1ee3c tho\u1ea3 thu\u1eadn tr\u01b0\u1edbc \u0111\u00f3.<\/p>\n<table style=\"border-collapse: collapse; width: 100%;\">\n<tbody>\n<tr>\n<td style=\"width: 100%;\"><\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h4>2.1. Tr\u01b0\u1eddng h\u1ee3p d\u1ecbch v\u1ee5 ph\u00e1t sinh l\u00e0 chi ph\u00ed mua h\u00e0ng c\u1ea7n ph\u00e2n b\u1ed5 v\u00e0o gi\u00e1 tr\u1ecb h\u00e0ng mua v\u1ec1<\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>L\u01b0u \u00fd:<\/strong> <em>Tr\u01b0\u1edbc khi l\u1eadp ch\u1ee9ng t\u1eeb <strong style=\"line-height: 200%; text-align: left;\"><span style=\"font-weight: normal; font-variant-ligatures: normal; font-variant-caps: normal; letter-spacing: normal; text-align: left; text-indent: 0px; text-transform: none; white-space: normal; word-spacing: 0px; line-height: 26px; color: #000000;\">mua d\u1ecbch v\u1ee5, K\u1ebf to\u00e1n c\u1ea7n ph\u1ea3i khai b\u00e1o m\u1ed9t m\u00e3 h\u00e0ng c\u00f3 <\/span><span style=\"font-weight: normal; color: #000000; font-variant-ligatures: normal; font-variant-caps: normal; letter-spacing: normal; text-align: left; text-indent: 0px; text-transform: none; white-space: normal; word-spacing: 0px; line-height: 26px;\">t\u00ednh ch\u1ea5t l\u00e0 <strong>D\u1ecbch v\u1ee5 <\/strong>tr\u00ean danh m\u1ee5c V\u1eadt t\u01b0 h\u00e0ng ho\u00e1.<\/span><\/strong><\/em><\/p>\n<p><strong>B\u01b0\u1edbc 1:<\/strong>\u00a0V\u00e0o ph\u00e2n h\u1ec7\u00a0<strong>Mua h\u00e0ng<\/strong>\\tab\u00a0<strong>Mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5<\/strong>\\ nh\u1ea5n\u00a0<strong>Th\u00eam Ch\u1ee9ng t\u1eeb mua d\u1ecbch v\u1ee5<\/strong>).<img decoding=\"async\" class=\"alignnone size-full\" src=\"https:\/\/helpasp.misa.vn\/accounting\/wp-content\/uploads\/2019\/12\/a1-them-chung-tu-mua-dv.png\" alt=\"\" width=\"1401\" height=\"417\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 2:<\/strong>\u00a0Khai b\u00e1o c\u00e1c th\u00f4ng tin chi ti\u1ebft c\u1ee7a ch\u1ee9ng t\u1eeb mua d\u1ecbch v\u1ee5<\/p>\n<ul style=\"list-style-type: disc;\">\n<li>Nh\u1eadp Th\u00f4ng tin chung:\u00a0<strong>M\u00e3 nh\u00e0 cung c\u1ea5p, \u0110\u1ecba ch\u1ec9, Di\u1ec5n gi\u1ea3i, Nh\u00e2n vi\u00ean mua h\u00e0ng<\/strong>\n<ul>\n<li>Tr\u01b0\u1eddng h\u1ee3p l\u00e0 m\u00e3 nh\u00e0 cung c\u1ea5p c\u0169 (<strong>\u0111\u00e3 t\u1ed3n t\u1ea1i th\u00f4ng tin tr\u00ean h\u1ec7 th\u1ed1ng<\/strong>):\u00a0K\u1ebf to\u00e1n\u00a0ch\u1ec9 c\u1ea7n l\u1ef1a ch\u1ecdn nh\u00e0 cung c\u1ea5p tr\u00ean danh s\u00e1ch, ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd t\u1ef1 \u0111\u1ed9ng l\u1ea5y l\u00ean th\u00f4ng tin \u0110\u1ecba ch\u1ec9 t\u01b0\u01a1ng \u1ee9ng.<\/li>\n<li>Tr\u01b0\u1eddng h\u1ee3p l\u00e0 m\u00e3 nh\u00e0 cung c\u1ea5p m\u1edbi (<strong>ch\u01b0a t\u1ed3n t\u1ea1i th\u00f4ng tin tr\u00ean h\u1ec7 th\u1ed1ng<\/strong>):\u00a0K\u1ebf to\u00e1n\u00a0c\u1ea7n th\u1ef1c hi\u1ec7n khai b\u00e1o nh\u00e0 cung c\u1ea5p m\u1edbi theo h\u01b0\u1edbng d\u1eabn<a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/html_11080100\/\" target=\"_blank\" rel=\"noopener\">\u00a0t\u1ea1i \u0111\u00e2y.<\/a><\/li>\n<\/ul>\n<\/li>\n<li>Nh\u1eadp th\u00f4ng tin ch\u1ee9ng t\u1eeb:\u00a0<strong>Ng\u00e0y ch\u1ee9ng t\u1eeb, Ng\u00e0y h\u1ea1ch to\u00e1n, S\u1ed1 ch\u1ee9ng t\u1eeb<\/strong><\/li>\n<li>Nh\u1eadp th\u00f4ng tin lo\u1ea1i ti\u1ec1n:\u00a0<strong>Ch\u1ecdn lo\u1ea1i ti\u1ec1n v\u00e0 t\u1ef7 gi\u00e1<\/strong><\/li>\n<li>Ch\u1ecdn ph\u01b0\u01a1ng th\u1ee9c thanh to\u00e1n.\n<ul>\n<li>V\u1edbi ph\u01b0\u01a1ng th\u1ee9c\u00a0<strong>Ch\u01b0a thanh to\u00e1n<\/strong>, c\u00f3 th\u1ec3 thi\u1ebft l\u1eadp\u00a0<strong>\u0110i\u1ec1u kho\u1ea3n thanh to\u00e1n<\/strong>\u00a0v\u00e0\u00a0<strong>theo d\u00f5i t\u00ecnh h\u00ecnh thanh to\u00e1n c\u00f4ng n\u1ee3 v\u1edbi Nh\u00e0 cung c\u1ea5p theo \u0111i\u1ec1u kho\u1ea3n thanh to\u00e1n<\/strong>.<\/li>\n<li>N\u1ebfu ch\u1ee9ng t\u1eeb mua d\u1ecbch v\u1ee5 l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng th\u1ee9c\u00a0<strong>Thanh to\u00e1n ngay<\/strong>, ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd c\u0103n c\u1ee9 v\u00e0o h\u00ecnh th\u1ee9c thanh to\u00e1n l\u00e0 ti\u1ec1n m\u1eb7t, u\u1ef7 nhi\u1ec7m chi, s\u00e9c chuy\u1ec3n kho\u1ea3n hay s\u00e9c ti\u1ec1n m\u1eb7t m\u00e0 t\u1ef1 \u0111\u1ed9ng sinh ra c\u00e1c ch\u1ee9ng t\u1eeb chi ti\u1ec1n m\u1eb7t ho\u1eb7c chi ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng tr\u00ean ph\u00e2n h\u1ec7\u00a0<strong>Ti\u1ec1n m\u1eb7t<\/strong>\u00a0ho\u1eb7c\u00a0<strong>Ti\u1ec1n g\u1eedi.<\/strong><\/li>\n<\/ul>\n<\/li>\n<li>Ch\u1ecdn mua d\u1ecbch v\u1ee5 c\u00f3 nh\u1eadn k\u00e8m h\u00f3a \u0111\u01a1n hay kh\u00f4ng ho\u1eb7c mua d\u1ecbch v\u1ee5 kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n.\u00a0 =&gt; N\u1ebfu ch\u1ecdn<strong>\u00a0Nh\u1eadn k\u00e8m h\u00f3a \u0111\u01a1n<\/strong>,\u00a0K\u1ebf to\u00e1n\u00a0khai b\u00e1o b\u1ed5 sung c\u00e1c th\u00f4ng tin h\u00f3a \u0111\u01a1n\u00a0v\u00e0 th\u00f4ng tin thu\u1ebf GTGT tr\u00ean tab<strong>\u00a0Thu\u1ebf<em>.<\/em><\/strong><\/li>\n<li>T\u00edch ch\u1ecdn\u00a0<strong>L\u00e0 chi ph\u00ed mua h\u00e0ng<\/strong>.<\/li>\n<li>M\u1ee5c\u00a0<strong>NV mua h\u00e0ng<\/strong>: Ch\u1ecdn nh\u00e2n vi\u00ean t\u01b0\u01a1ng \u1ee9ng, n\u1ebfu c\u00f3 nhu c\u1ea7u theo d\u00f5i t\u00ecnh h\u00ecnh mua d\u1ecbch v\u1ee5 theo nh\u00e2n vi\u00ean mua h\u00e0ng ph\u1ee5 tr\u00e1ch.<\/li>\n<\/ul>\n<p><strong>B\u01b0\u1edbc 3:<\/strong>\u00a0Nh\u1ea5n\u00a0<strong>C\u1ea5t.<\/strong><\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full\" src=\"\/accounting\/wp-content\/uploads\/2022\/03\/mh_1.png\" alt=\"\" width=\"1443\" height=\"694\" \/><\/p>\n<ul style=\"list-style-type: disc;\">\n<li>Sau \u0111\u00f3, K\u1ebf to\u00e1n th\u1ef1c hi\u1ec7n vi\u1ec7c ph\u00e2n b\u1ed5 chi ph\u00ed mua h\u00e0ng cho t\u1eebng m\u1eb7t h\u00e0ng \u0111\u01b0\u1ee3c mua v\u1ec1. Tham kh\u1ea3o h\u01b0\u1edbng d\u1eabn<strong> <a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/muahang_cophatsinhchiphimuahang\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a>.<\/strong><\/li>\n<\/ul>\n<\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h4>2.2. Tr\u01b0\u1eddng h\u1ee3p d\u1ecbch v\u1ee5 ph\u00e1t sinh kh\u00f4ng ph\u1ea3i l\u00e0 chi ph\u00ed mua h\u00e0ng<\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<ul style=\"list-style-type: disc;\">\n<li>N\u1ebfu h\u1ed9 kinh doanh c\u00f3 nhu c\u1ea7u qu\u1ea3n l\u00fd d\u1ecbch v\u1ee5 nh\u01b0 m\u1ed9t m\u00e3 h\u00e0ng \u0111\u1ec3 xem \u0111\u01b0\u1ee3c c\u00e1c b\u00e1o c\u00e1o li\u00ean quan \u0111\u1ebfn vi\u1ec7c mua d\u1ecbch v\u1ee5, K\u1ebf to\u00e1n c\u1ea7n th\u1ef1c hi\u1ec7n nghi\u1ec7p v\u1ee5 n\u00e0y tr\u00ean ph\u00e2n h\u1ec7 <strong>Mua h\u00e0ng<\/strong> t\u01b0\u01a1ng t\u1ef1 nh\u01b0 h\u01b0\u1edbng d\u1eabn \u1edf tr\u01b0\u1eddng h\u1ee3p tr\u00ean, nh\u01b0ng <strong>kh\u00f4ng t\u00edch ch\u1ecdn L\u00e0 chi ph\u00ed mua h\u00e0ng<\/strong>.<\/li>\n<\/ul>\n<p><strong style=\"line-height: 200%; text-align: left;\"><em><strong>L\u01b0u \u00fd: <\/strong><\/em><\/strong><em>C\u00f3 th\u1ec3 xem \u0111\u01b0\u1ee3c c\u00e1c b\u00e1o c\u00e1o th\u1ed1ng k\u00ea li\u00ean quan \u0111\u1ebfn d\u1ecbch v\u1ee5 tr\u00ean tab<\/em><em><strong> B\u00e1o c\u00e1o<\/strong> c\u1ee7a ph\u00e2n h\u1ec7 <\/em><em><strong>Mua h\u00e0ng<\/strong>.<\/em><\/p>\n<ul style=\"list-style-type: disc;\">\n<li>N\u1ebfu h\u1ed9 kinh doanh kh\u00f4ng c\u00f3 nhu c\u1ea7u qu\u1ea3n l\u00fd d\u1ecbch v\u1ee5 nh\u01b0 m\u1ed9t m\u00e3 h\u00e0ng, K\u1ebf to\u00e1n s\u1ebd th\u1ef1c hi\u1ec7n nghi\u1ec7p v\u1ee5 n\u00e0y tr\u00ean ph\u00e2n h\u1ec7 <strong>Ti\u1ec1n m\u1eb7t<\/strong>, <strong>Ti\u1ec1n g\u1eedi<\/strong>\u00a0ho\u1eb7c <strong>T\u1ed5ng h\u1ee3p<\/strong> t\u00f9y thu\u1ed9c v\u00e0o ph\u01b0\u01a1ng th\u1ee9c thanh to\u00e1n d\u1ecbch v\u1ee5.<\/li>\n<li>V\u00ed d\u1ee5 tr\u00ean ph\u00e2n h\u1ec7 <strong>Ti\u1ec1n m\u1eb7t<\/strong>.<\/li>\n<\/ul>\n<p><strong>B\u01b0\u1edbc 1:<\/strong> V\u00e0o ph\u00e2n h\u1ec7 <strong>Ti\u1ec1n m\u1eb7t\\<\/strong>tab C<strong>hi ti\u1ec1n<\/strong><strong>\\Phi\u1ebfu chi<\/strong><\/p>\n<p><img decoding=\"async\" class=\"alignnone size-medium wp-image-41011\" src=\"\/accounting\/wp-content\/uploads\/2025\/12\/3-1600x371.jpg\" alt=\"\" width=\"1600\" height=\"371\" srcset=\"\/accounting\/wp-content\/uploads\/2025\/12\/3-1600x371.jpg 1600w, \/accounting\/wp-content\/uploads\/2025\/12\/3-768x178.jpg 768w, \/accounting\/wp-content\/uploads\/2025\/12\/3-50x12.jpg 50w, \/accounting\/wp-content\/uploads\/2025\/12\/3-1536x356.jpg 1536w, \/accounting\/wp-content\/uploads\/2025\/12\/3-60x14.jpg 60w, \/accounting\/wp-content\/uploads\/2025\/12\/3-100x23.jpg 100w, \/accounting\/wp-content\/uploads\/2025\/12\/3.jpg 1913w\" sizes=\"(max-width: 1600px) 100vw, 1600px\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 2:<\/strong> Khai b\u00e1o c\u00e1c th\u00f4ng tin c\u1ee7a ch\u1ee9ng t\u1eeb<\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full\" src=\"\/accounting\/wp-content\/uploads\/2022\/03\/dv_1.png\" alt=\"\" width=\"1166\" height=\"573\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 3:<\/strong> Nh\u1ea5n <strong>C\u1ea5t<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":115,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"footnotes":"","_links_to":"","_links_to_target":""},"ht-kb-category":[3478],"ht-kb-tag":[],"class_list":["post-19536","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-cac-nghiep-vu-co-ban-cho-che-do-ke-toan-hkd"],"_links":{"self":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/19536","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\/115"}],"replies":[{"embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/comments?post=19536"}],"version-history":[{"count":6,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/19536\/revisions"}],"predecessor-version":[{"id":41021,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/19536\/revisions\/41021"}],"wp:attachment":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/media?parent=19536"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-category?post=19536"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-tag?post=19536"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}