{"id":2967,"date":"2019-12-25T18:06:08","date_gmt":"2019-12-25T18:06:08","guid":{"rendered":"http:\/\/help.smecloud.misa.local\/?post_type=ht_kb&#038;p=2967"},"modified":"2025-12-05T10:23:06","modified_gmt":"2025-12-05T03:23:06","slug":"cac_loai_thue_khac","status":"publish","type":"ht_kb","link":"http:\/\/helpasp.misa.vn\/accounting\/kb\/cac_loai_thue_khac\/","title":{"rendered":"C\u00e1c lo\u1ea1i thu\u1ebf kh\u00e1c"},"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><strong>1. T\u1ed5ng quan<\/strong><\/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 x\u1eed l\u00fd c\u00e1c lo\u1ea1i thu\u1ebf kh\u00e1c nh\u01b0 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, thu\u1ebf xu\u1ea5t nh\u1eadp kh\u1ea9u, thu\u1ebf nh\u00e0 \u0111\u1ea5t, ti\u1ec1n thu\u00ea \u0111\u1ea5t, thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng, thu\u1ebf nh\u00e0 th\u1ea7u, thu\u1ebf m\u00f4n b\u00e0i, ph\u00ed, l\u1ec7 ph\u00ed v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p kh\u00e1c, gi\u00fap th\u1ef1c hi\u1ec7n \u0111\u00fang quy tr\u00ecnh h\u1ea1ch to\u00e1n v\u00e0 n\u1ed9p thu\u1ebf tr\u00ean ph\u1ea7n m\u1ec1m.<\/p>\n<p><strong>N\u1ed9i dung b\u00e0i vi\u1ebft<\/strong> bao g\u1ed3m t\u1ed5ng quan c\u00e1c lo\u1ea1i thu\u1ebf, m\u00f4 t\u1ea3 nghi\u1ec7p v\u1ee5 li\u00ean quan, h\u01b0\u1edbng d\u1eabn chi ti\u1ebft thao t\u00e1c tr\u00ean ph\u1ea7n m\u1ec1m v\u00e0 c\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n h\u1ea1ch to\u00e1n, n\u1ed9p thu\u1ebf.<\/p>\n<p><strong>Ph\u1ea1m vi \u0111\u00e1p \u1ee9ng<\/strong>: \u00c1p d\u1ee5ng cho c\u00e1c \u0111\u01a1n v\u1ecb, b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m \u0111\u1ec3 qu\u1ea3n l\u00fd v\u00e0 th\u1ef1c hi\u1ec7n c\u00e1c nghi\u1ec7p v\u1ee5 li\u00ean quan \u0111\u1ebfn c\u00e1c lo\u1ea1i thu\u1ebf kh\u00e1c ngo\u00e0i thu\u1ebf GTGT, thu\u1ebf TNDN.<\/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><strong>2. M\u00f4 t\u1ea3 nghi\u1ec7p v\u1ee5<\/strong><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; color: #1a1a1a; text-align: justify;\">C\u00e1c lo\u1ea1i thu\u1ebf kh\u00e1c bao g\u1ed3m: Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, thu\u1ebf xu\u1ea5t nh\u1eadp kh\u1ea9u, thu\u1ebf nh\u00e0 \u0111\u1ea5t, ti\u1ec1n thu\u00ea \u0111\u1ea5t, thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng, thu\u1ebf nh\u00e0 th\u1ea7u, thu\u1ebf m\u00f4n b\u00e0i, ph\u00ed, l\u1ec7 ph\u00ed v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p kh\u00e1c.<\/span><\/p>\n<div style=\"line-height: 200%; text-align: justify;\">\n<p><span style=\"font-size: 12pt; color: #1a1a1a;\">Khi ph\u00e1t sinh c\u00e1c kho\u1ea3n thu\u1ebf kh\u00e1c \u0111\u00e3 li\u1ec7t k\u00ea \u1edf tr\u00ean, th\u00f4ng th\u01b0\u1eddng s\u1ebd c\u00f3 c\u00e1c ho\u1ea1t \u0111\u1ed9ng sau \u0111\u00e2y:<\/span><\/p>\n<ul>\n<li><span style=\"font-size: 12pt; color: #1a1a1a;\">T\u00ednh v\u00e0 h\u1ea1ch to\u00e1n s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p.<\/span><\/li>\n<li><span style=\"font-size: 12pt; color: #1a1a1a;\">\u00a0L\u1eadp h\u1ed3 s\u01a1 khai thu\u1ebf.<\/span><\/li>\n<li><span style=\"font-size: 12pt; color: #1a1a1a;\">N\u1ed9p thu\u1ebf<\/span><\/li>\n<\/ul>\n<\/div>\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><strong>3. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n<\/strong><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<div style=\"line-height: 200%; text-align: justify;\"><\/div>\n<div>\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><strong>3.1. T\u00ednh v\u00e0 h\u1ea1ch to\u00e1n s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p<\/strong><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><span style=\"font-size: 12pt;\"><strong>Thu\u1ebf xu\u1ea5t kh\u1ea9u<\/strong><\/span><\/p>\n<ul>\n<li><span style=\"font-size: 12pt;\">Tr\u01b0\u1eddng h\u1ee3p t\u1ef1 k\u00ea khai t\u00ednh thu\u1ebf xu\u1ea5t kh\u1ea9u:<\/span><\/li>\n<\/ul>\n<p><span style=\"font-size: 12pt;\">Khi b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u, K\u1ebf to\u00e1n s\u1ebd l\u1eadp ch\u1ee9ng t\u1eeb b\u00e1n h\u00e0ng xu\u1ea5t kh\u1ea9u \u0111\u1ec3 ghi nh\u1eadn doanh thu h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u \u0111\u1ed3ng th\u1eddi ghi nh\u1eadn thu\u1ebf xu\u1ea5t kh\u1ea9u t\u1ea1i tab <strong>Thu\u1ebf<\/strong>. Chi ti\u1ebft c\u00e1ch th\u1ef1c hi\u1ec7n xem <a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/banhang_xuatkhau\/\" target=\"_blank\" rel=\"noopener noreferrer\">t\u1ea1i \u0111\u00e2y.<\/a><\/span><\/p>\n<ul>\n<li><span style=\"font-size: 12pt;\">Tr\u01b0\u1eddng h\u1ee3p \u1ee7y th\u00e1c \u0111\u01a1n v\u1ecb kh\u00e1c th\u1ef1c hi\u1ec7n xu\u1ea5t kh\u1ea9u:<\/span><\/li>\n<\/ul>\n<p><span style=\"font-size: 12pt;\">Khi b\u00ean nh\u1eadn \u1ee7y th\u00e1c xu\u1ea5t kh\u1ea9u th\u00f4ng b\u00e1o \u0111\u00e3 ho\u00e0n th\u00e0nh th\u1ee7 t\u1ee5c h\u1ea3i quan, K\u1ebf to\u00e1n s\u1ebd l\u1eadp ch\u1ee9ng t\u1eeb b\u00e1n h\u00e0ng xu\u1ea5t kh\u1ea9u \u0111\u1ec3 ghi nh\u1eadn doanh thu h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u \u0111\u1ed3ng th\u1eddi ghi nh\u1eadn thu\u1ebf xu\u1ea5t kh\u1ea9u t\u1ea1i tab <strong>Thu\u1ebf. <\/strong>Chi ti\u1ebft c\u00e1ch th\u1ef1c hi\u1ec7n xem <a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/banhang_thongquacacdonvi_nhanuythac_xuatkhau\/\" target=\"_blank\" rel=\"noopener noreferrer\">t\u1ea1i \u0111\u00e2y<\/a>.<\/span><\/p>\n<p><span style=\"font-size: 12pt;\"><strong>Thu\u1ebf nh\u1eadp kh\u1ea9u<\/strong><\/span><\/p>\n<p><span style=\"font-size: 12pt;\">Khi nh\u1eadp kh\u1ea9u v\u1eadt t\u01b0, h\u00e0ng h\u00f3a&#8230;K\u1ebf to\u00e1n s\u1ebd l\u1eadp ch\u1ee9ng t\u1eeb mua h\u00e0ng nh\u1eadp kh\u1ea9u \u0111\u1ec3 ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb v\u1eadt t\u01b0, h\u00e0ng h\u00f3a&#8230;mua v\u1ec1 \u0111\u1ed3ng th\u1eddi ph\u1ea3n \u00e1nh thu\u1ebf nh\u1eadp kh\u1ea9u t\u1ea1i tab <strong>Thu\u1ebf<\/strong>. Chi ti\u1ebft c\u00e1ch th\u1ef1c hi\u1ec7n xem t\u1ea1i h\u01b0\u1edbng d\u1eabn <a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/muahang_nhapkhau_nhapkho\/\" target=\"_blank\" rel=\"noopener noreferrer\">Mua h\u00e0ng nh\u1eadp kh\u1ea9u nh\u1eadp kho<\/a> ho\u1eb7c <a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/muahang_nhapkhau_khongquakho\/\" target=\"_blank\" rel=\"noopener noreferrer\">Mua h\u00e0ng nh\u1eadp kh\u1ea9u kh\u00f4ng qua kho<\/a>.<\/span><\/p>\n<p><span style=\"font-size: 12pt;\"><strong>C\u00e1c lo\u1ea1i thu\u1ebf kh\u00e1c: Thu\u1ebf TNCN, thu\u1ebf m\u00f4n b\u00e0i, thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng&#8230;<\/strong><\/span><\/p>\n<p><span style=\"font-size: 12pt;\">Vi\u1ec7c h\u1ea1ch to\u00e1n c\u00e1c kho\u1ea3n thu\u1ebf kh\u00e1c s\u1ebd \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n tr\u00ean <strong>Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c<\/strong>, ph\u00e2n h\u1ec7 <strong>T\u1ed5ng h\u1ee3p<\/strong>.<\/span><\/p>\n<p><span style=\"font-size: 12pt;\"><img decoding=\"async\" class=\"alignnone size-full wp-image-9329\" src=\"http:\/\/helpact.misa.vn\/wp-content\/uploads\/2019\/12\/5-18-2020-10-56-23-AM.png\" alt=\"\" width=\"1395\" height=\"923\" srcset=\"\/accounting\/wp-content\/uploads\/2019\/12\/5-18-2020-10-56-23-AM.png 1395w, \/accounting\/wp-content\/uploads\/2019\/12\/5-18-2020-10-56-23-AM-700x463.png 700w, \/accounting\/wp-content\/uploads\/2019\/12\/5-18-2020-10-56-23-AM-800x529.png 800w, \/accounting\/wp-content\/uploads\/2019\/12\/5-18-2020-10-56-23-AM-768x508.png 768w, \/accounting\/wp-content\/uploads\/2019\/12\/5-18-2020-10-56-23-AM-50x33.png 50w, \/accounting\/wp-content\/uploads\/2019\/12\/5-18-2020-10-56-23-AM-60x40.png 60w, \/accounting\/wp-content\/uploads\/2019\/12\/5-18-2020-10-56-23-AM-100x66.png 100w\" sizes=\"(max-width: 1395px) 100vw, 1395px\" \/><\/span><\/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<h4><strong>2.2. N\u1ed9p thu\u1ebf<\/strong><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><span style=\"font-size: 12pt;\"><strong>N\u1ed9p thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u<\/strong><\/span><\/p>\n<ul>\n<li><span style=\"font-size: 12pt;\">N\u1ed9p thu\u1ebf b\u1eb1ng ti\u1ec1n m\u1eb7t. Xem <a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/nop_thue_gtgt_hang_nhap_khau_bang_tien_mat\/\" target=\"_blank\" rel=\"noopener noreferrer\">t\u1ea1i \u0111\u00e2y<\/a><\/span><\/li>\n<li><span style=\"font-size: 12pt;\">N\u1ed9p thu\u1ebf b\u1eb1ng ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng. Xem <a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/nopthuegtgt_hangnhapkhau_bangtienguinganhang\/\" target=\"_blank\" rel=\"noopener noreferrer\">t\u1ea1i \u0111\u00e2y <\/a><\/span><\/li>\n<\/ul>\n<p><span style=\"font-size: 12pt;\"><strong>N\u1ed9p c\u00e1c lo\u1ea1i thu\u1ebf kh\u00e1c<\/strong><\/span><\/p>\n<ul>\n<li><span style=\"font-size: 12pt;\">N\u1ed9p thu\u1ebf b\u1eb1ng ti\u1ec1n m\u1eb7t. Xem <a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/nop_cac_loai_thue_khac_bang_tien_mat\/\" target=\"_blank\" rel=\"noopener noreferrer\">t\u1ea1i \u0111\u00e2y<\/a><\/span><\/li>\n<li><span style=\"font-size: 12pt;\">N\u1ed9p thu\u1ebf b\u1eb1ng ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng. Xem <a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/nopcacloaithuekhac_bangtienguinganhang\/\" target=\"_blank\" rel=\"noopener noreferrer\">t\u1ea1i \u0111\u00e2y<\/a><\/span><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\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":[2593],"ht-kb-tag":[],"class_list":["post-2967","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-thue"],"_links":{"self":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/2967","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=2967"}],"version-history":[{"count":7,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/2967\/revisions"}],"predecessor-version":[{"id":43789,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/2967\/revisions\/43789"}],"wp:attachment":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/media?parent=2967"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-category?post=2967"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-tag?post=2967"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}