{"id":26654,"date":"2023-07-10T11:06:42","date_gmt":"2023-07-10T04:06:42","guid":{"rendered":"http:\/\/helpasp.misa.vn\/accounting\/?post_type=ht_kb&p=26654"},"modified":"2025-12-02T15:47:45","modified_gmt":"2025-12-02T08:47:45","slug":"khi-phan-bo-lai-chi-phi-mua-hang-tren-chung-tu-mua-hang-nhap-khau-thi-phan-mem-khong-tu-dong-tinh-toan-lai-gia-tinh-thue-nhap-khau","status":"publish","type":"ht_kb","link":"http:\/\/helpasp.misa.vn\/accounting\/kb\/khi-phan-bo-lai-chi-phi-mua-hang-tren-chung-tu-mua-hang-nhap-khau-thi-phan-mem-khong-tu-dong-tinh-toan-lai-gia-tinh-thue-nhap-khau\/","title":{"rendered":"Khi ph\u00e2n b\u1ed5 l\u1ea1i chi ph\u00ed mua h\u00e0ng tr\u00ean ch\u1ee9ng t\u1eeb mua h\u00e0ng nh\u1eadp kh\u1ea9u th\u00ec ph\u1ea7n m\u1ec1m kh\u00f4ng t\u1ef1 \u0111\u1ed9ng t\u00ednh to\u00e1n l\u1ea1i gi\u00e1 t\u00ednh thu\u1ebf nh\u1eadp kh\u1ea9u"},"content":{"rendered":"
\n
<\/span><\/p>\n

1. T\u1ed5ng quan<\/b><\/h3>\n

<\/div>

\n

B\u00e0i vi\u1ebft gi\u00fap K\u1ebf to\u00e1n hi\u1ec3u r\u00f5 m\u1ee5c \u0111\u00edch v\u00e0 c\u00e1ch s\u1eed d\u1ee5ng t\u00ednh n\u0103ng t\u00f9y ch\u1ecdn \u201cT\u1ef1 \u0111\u1ed9ng t\u00ednh gi\u00e1 thu\u1ebf NK\u201d tr\u00ean ch\u1ee9ng t\u1eeb mua h\u00e0ng nh\u1eadp kh\u1ea9u, nh\u1eb1m \u0111\u1ea3m b\u1ea3o gi\u00e1 t\u00ednh thu\u1ebf nh\u1eadp kh\u1ea9u ph\u00f9 h\u1ee3p v\u1edbi th\u1ef1c t\u1ebf v\u00e0 \u0111\u00fang theo t\u1edd khai h\u1ea3i quan, tr\u00e1nh sai l\u1ec7ch s\u1ed1 li\u1ec7u khi ph\u00e2n b\u1ed5 l\u1ea1i chi ph\u00ed mua h\u00e0ng.<\/p>\n

N\u1ed9i dung b\u00e0i vi\u1ebft g\u1ed3m:<\/strong><\/p>\n

    \n
  • Gi\u1edbi thi\u1ec7u thay \u0111\u1ed5i ch\u1ee9c n\u0103ng t\u1ef1 \u0111\u1ed9ng t\u00ednh gi\u00e1 thu\u1ebf nh\u1eadp kh\u1ea9u<\/li>\n
  • H\u01b0\u1edbng d\u1eabn thao t\u00e1c ch\u1ecdn\/b\u1ecf ch\u1ecdn t\u00f9y ch\u1ecdn n\u00e0y tr\u00ean ch\u1ee9ng t\u1eeb mua h\u00e0ng<\/li>\n
  • L\u01b0u \u00fd v\u1ec1 ph\u1ea1m vi \u00e1p d\u1ee5ng cho c\u00e1c lo\u1ea1i ch\u1ee9ng t\u1eeb mua h\u00e0ng nh\u1eadp kh\u1ea9u<\/li>\n<\/ul>\n<\/div><\/div>\n
    <\/span><\/p>\n

    2. Chi ti\u1ebft thay \u0111\u1ed5i<\/h3>\n

    <\/div>

    \n
      \n
    • Tr\u01b0\u1edbc phi\u00ean b\u1ea3n R39<\/strong>: Khi K\u1ebf to\u00e1n ph\u00e2n b\u1ed5 l\u1ea1i ph\u00ed tr\u01b0\u1edbc h\u1ea3i quan th\u00ec ph\u1ea7n m\u1ec1m s\u1ebd t\u1ef1 \u0111\u1ed9ng thay \u0111\u1ed5i Gi\u00e1 t\u00ednh thu\u1ebf nh\u1eadp kh\u1ea9u theo c\u00f4ng th\u1ee9c:
      \nGi\u00e1 t\u00ednh thu\u1ebf NK=(Gi\u00e1 FOB+ ph\u00ed tr\u01b0\u1edbc h\u1ea3i quan b\u1eb1ng ngo\u1ea1i t\u1ec7)* T\u1ef7 gi\u00e1 h\u1ea3i quan + Ph\u00ed tr\u01b0\u1edbc h\u1ea3i quan b\u1eb1ng ti\u1ec1n h\u1ea1ch to\u00e1n.
      \nTuy nhi\u00ean, th\u1ef1c t\u1ebf c\u00f3 nhi\u1ec1u tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p b\u1ecb c\u01a1 quan h\u1ea3i quan \u00e1p gi\u00e1 t\u00ednh thu\u1ebf nh\u1eadp kh\u1ea9u n\u00ean khi l\u1eadp ch\u1ee9ng t\u1eeb, K\u1ebf to\u00e1n s\u1ebd t\u1ef1 nh\u1eadp tay gi\u00e1 t\u00ednh thu\u1ebf nh\u1eadp kh\u1ea9u theo t\u1edd khai h\u1ea3i quan. Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, khi ph\u00e2n b\u1ed5 chi ph\u00ed h\u1ea3i quan, ph\u1ea7n m\u1ec1m t\u1ef1 \u0111\u1ed9ng thay \u0111\u1ed5i gi\u00e1 t\u00ednh thu\u1ebf nh\u1eadp kh\u1ea9u theo c\u00f4ng th\u1ee9c ng\u1ea7m \u0111\u1ecbnh l\u00e0m thay \u0111\u1ed5i thu\u1ebf nh\u1eadp kh\u1ea9u, thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t. Do \u0111\u00f3, th\u00f4ng tin b\u1ecb sai l\u1ec7ch v\u1edbi t\u1edd khai h\u1ea3i quan, K\u1ebf to\u00e1n ph\u1ea3i s\u1eeda l\u1ea1i th\u00f4ng tin theo t\u1edd khai th\u00eam l\u1ea7n n\u1eefa g\u00e2y m\u1ea5t th\u1eddi gian, d\u1ec5 sai s\u00f3t.<\/li>\n
    • T\u1eeb phi\u00ean b\u1ea3n R39<\/strong>: Ph\u1ea7n m\u1ec1m cho ph\u00e9p K\u1ebf to\u00e1n b\u1ecf ch\u1ecdn t\u1ea1i \u00f4 “T\u1ef1 \u0111\u1ed9ng t\u00ednh gi\u00e1 thu\u1ebf NK”<\/em> tr\u00ean ch\u1ee9ng t\u1eeb mua h\u00e0ng nh\u1eadp kh\u1ea9u \u0111\u1ec3 ph\u1ea7n m\u1ec1m kh\u00f4ng t\u1ef1 \u0111\u1ed9ng t\u00ednh l\u1ea1i gi\u00e1 t\u00ednh thu\u1ebf nh\u1eadp kh\u1ea9u khi ph\u00e2n b\u1ed5 l\u1ea1i chi ph\u00ed mua h\u00e0ng.<\/li>\n<\/ul>\n<\/div><\/div>\n
      <\/span><\/p>\n

      3. Ph\u1ea1m vi \u00e1p d\u1ee5ng v\u00e0 h\u01b0\u1edbng d\u1eabn thao t\u00e1c<\/h3>\n

      <\/div>

      \n

      Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/p>\n

        \n
      • Ch\u1ee9ng t\u1eeb mua h\u00e0ng nh\u1eadp kh\u1ea9u nh\u1eadp kho\/kh\u00f4ng qua kho<\/li>\n
      • Ch\u1ee9ng t\u1eeb mua h\u00e0ng nhi\u1ec1u h\u00f3a \u0111\u01a1n nh\u1eadp kh\u1ea9u nh\u1eadp kho\/ kh\u00f4ng qua kho.<\/li>\n<\/ul>\n

        V\u00ed d\u1ee5 tr\u00ean ch\u1ee9ng t\u1eeb mua h\u00e0ng nh\u1eadp kh\u1ea9u qua kho, thao t\u00e1c t\u01b0\u01a1ng t\u1ef1 tr\u00ean c\u00e1c ch\u1ee9ng t\u1eeb c\u00f2n l\u1ea1i.<\/p>\n

        B\u01b0\u1edbc 1:<\/strong> V\u00e0o ph\u00e2n h\u1ec7 Mua h\u00e0ng<\/strong>\\tab Mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5<\/strong>\\ch\u1ecdn Th\u00eam<\/strong>\\Ch\u1ee9ng t\u1eeb mua h\u00e0ng<\/strong><\/p>\n

        \"\"<\/p>\n

        B\u01b0\u1edbc 2:<\/strong> Ch\u1ecdn lo\u1ea1i ch\u1ee9ng t\u1eeb Mua h\u00e0ng nh\u1eadp kh\u1ea9u nh\u1eadp kho <\/strong><\/em>v\u00e0 khai b\u00e1o c\u00e1c th\u00f4ng tin h\u00e0ng h\u00f3a.<\/p>\n

        \"\"<\/p>\n

        B\u01b0\u1edbc 3:<\/strong> \u0110\u1ec3 ph\u1ea7n m\u1ec1m kh\u00f4ng t\u1ef1 \u0111\u1ed9ng t\u00ednh l\u1ea1i gi\u00e1 t\u00ednh thu\u1ebf nh\u1eadp kho, K\u1ebf to\u00e1n b\u1ecf ch\u1ecdn t\u1ea1i d\u00f2ng T\u1ef1 \u0111\u1ed9ng t\u00ednh gi\u00e1 thu\u1ebf NK.<\/em><\/strong><\/p>\n

        <\/p>\n

          \n
        • Sau khi b\u1ecf ch\u1ecdn t\u1ea1i d\u00f2ng\u00a0T\u1ef1 \u0111\u1ed9ng t\u00ednh gi\u00e1 thu\u1ebf NK<\/strong><\/em>, K\u1ebf to\u00e1n c\u00f3 th\u1ec3 h\u1ea1ch to\u00e1n ph\u00ed tr\u01b0\u1edbc h\u1ea3i quan hay ph\u00ed h\u00e0ng v\u1ec1 kho c\u0169ng kh\u00f4ng l\u00e0m thay \u0111\u1ed5i gi\u00e1 t\u00ednh thu\u1ebf nh\u1eadp kh\u1ea9u \u0111\u00e3 \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n tr\u01b0\u1edbc \u0111\u00f3.<\/li>\n
        • Nh\u01b0 v\u1eady vi\u1ec7c c\u00f3 th\u1ec3 ch\u1ecdn ho\u1eb7c b\u1ecf ch\u1ecdn t\u1ea1i d\u00f2ng\u00a0T\u1ef1 \u0111\u1ed9ng t\u00ednh gi\u00e1 thu\u1ebf NK<\/strong><\/em> gi\u00fap K\u1ebf to\u00e1n linh \u0111\u1ed9ng h\u01a1n trong vi\u1ec7c h\u1ea1ch to\u00e1n h\u00e0ng nh\u1eadp kh\u1ea9u \u0111\u00fang theo t\u1eebng tr\u01b0\u1eddng h\u1ee3p ph\u00e1t sinh th\u1ef1c t\u1ebf.<\/li>\n<\/ul>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":114,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"footnotes":"","_links_to":"","_links_to_target":""},"ht-kb-category":[3514],"ht-kb-tag":[],"class_list":["post-26654","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-r39-phat-hanh-ngay-22-07-2023"],"_links":{"self":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/26654","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\/114"}],"replies":[{"embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/comments?post=26654"}],"version-history":[{"count":4,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/26654\/revisions"}],"predecessor-version":[{"id":41469,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/26654\/revisions\/41469"}],"wp:attachment":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/media?parent=26654"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-category?post=26654"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-tag?post=26654"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}