{"id":529,"date":"2019-12-25T17:45:52","date_gmt":"2019-12-25T17:45:52","guid":{"rendered":"http:\/\/help.smecloud.misa.local\/?post_type=ht_kb&#038;p=529"},"modified":"2025-12-11T23:45:12","modified_gmt":"2025-12-11T16:45:12","slug":"nop_cac_loai_thue_khac_bang_tien_mat","status":"publish","type":"ht_kb","link":"http:\/\/helpasp.misa.vn\/accounting\/kb\/nop_cac_loai_thue_khac_bang_tien_mat\/","title":{"rendered":"N\u1ed9p c\u00e1c lo\u1ea1i thu\u1ebf kh\u00e1c b\u1eb1ng ti\u1ec1n m\u1eb7t"},"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<b>M\u1ee5c \u0111\u00edch:<\/b> H\u01b0\u1edbng d\u1eabn \u0111\u1ecbnh kho\u1ea3n v\u00e0 th\u1ef1c hi\u1ec7n nghi\u1ec7p v\u1ee5 n\u1ed9p c\u00e1c lo\u1ea1i thu\u1ebf nh\u01b0 GTGT, TNDN, TNCN, thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, thu\u1ebf m\u00f4n b\u00e0i b\u1eb1ng ti\u1ec1n m\u1eb7t tr\u00ean ph\u1ea7n m\u1ec1m.<br \/>\n<strong>N\u1ed9i dung b\u00e0i vi\u1ebft:<\/strong><\/p>\n<ul>\n<li>\u0110\u1ecbnh kho\u1ea3n c\u00e1c lo\u1ea1i thu\u1ebf khi n\u1ed9p b\u1eb1ng ti\u1ec1n m\u1eb7t<\/li>\n<li>H\u01b0\u1edbng d\u1eabn chi ti\u1ebft c\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n nghi\u1ec7p v\u1ee5 n\u1ed9p thu\u1ebf tr\u00ean ph\u1ea7n m\u1ec1m<\/li>\n<\/ul>\n<p><strong>Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/strong> K\u1ebf to\u00e1n thu\u1ebf, K\u1ebf to\u00e1n thanh to\u00e1n, Th\u1ee7 qu\u1ef9<\/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>Khi c\u00f4ng ty ph\u00e1t sinh c\u00e1c nghi\u1ec7p v\u1ee5 n\u1ed9p: thu\u1ebf GTGT, thu\u1ebf TNDN, thu\u1ebf TNCN, thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t&#8230; th\u01b0\u1eddng ph\u00e1t sinh c\u00e1c ho\u1ea1t \u0111\u1ed9ng sau:<\/p>\n<ul>\n<li>C\u0103n c\u1ee9 v\u00e0o T\u1edd khai thu\u1ebf GTGT, TNDN, TNCN, TT\u0110B, thu\u1ebf m\u00f4n b\u00e0i&#8230; k\u1ebf to\u00e1n thu\u1ebf y\u00eau c\u1ea7u chi ti\u1ec1n n\u1ed9p thu\u1ebf.<\/li>\n<li>K\u1ebf to\u00e1n thanh to\u00e1n l\u1eadp Phi\u1ebfu chi, sau \u0111\u00f3 chuy\u1ec3n cho K\u1ebf to\u00e1n tr\u01b0\u1edfng v\u00e0 Gi\u00e1m \u0111\u1ed1c k\u00fd duy\u1ec7t.<\/li>\n<li>Th\u1ee7 qu\u1ef9 c\u0103n c\u1ee9 v\u00e0o Phi\u1ebfu chi \u0111\u00e3 \u0111\u01b0\u1ee3c duy\u1ec7t th\u1ef1c hi\u1ec7n xu\u1ea5t qu\u1ef9 ti\u1ec1n m\u1eb7t v\u00e0 ghi s\u1ed5 qu\u1ef9<\/li>\n<li>K\u1ebf to\u00e1n thu\u1ebf nh\u1eadn ti\u1ec1n v\u00e0 n\u1ed9p thu\u1ebf v\u00e0o t\u00e0i kho\u1ea3n c\u1ee7a c\u01a1 quan thu\u1ebf. C\u00f2n k\u1ebf to\u00e1n thanh to\u00e1n th\u00ec c\u0103n c\u1ee9 v\u00e0o Phi\u1ebfu chi c\u00f3 ch\u1eef k\u00fd c\u1ee7a th\u1ee7 qu\u1ef9 v\u00e0 ng\u01b0\u1eddi nh\u1eadn ti\u1ec1n \u0111\u1ec3 ghi s\u1ed5 k\u1ebf to\u00e1n ti\u1ec1n m\u1eb7t.<\/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<h3><b>3. \u0110\u1ecbnh kho\u1ea3n<\/b><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>\u0110\u1ecbnh kho\u1ea3n N\u1ed9p c\u00e1c lo\u1ea1i thu\u1ebf kh\u00e1c b\u1eb1ng ti\u1ec1n m\u1eb7t nh\u01b0 sau:<\/strong><\/p>\n<p>N\u1ee3 TK 33311 Thu\u1ebf GTGT \u0111\u1ea7u ra<br \/>\nN\u1ee3 TK 3332 Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t<br \/>\nN\u1ee3 TK 3333 Thu\u1ebf xu\u1ea5t, nh\u1eadp kh\u1ea9u<br \/>\nN\u1ee3 TK 3334 Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<br \/>\nN\u1ee3 TK 3335 Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<br \/>\nN\u1ee3 TK 3336 Thu\u1ebf t\u00e0i nguy\u00ean<br \/>\nN\u1ee3 TK 3337 Thu\u1ebf nh\u00e0 \u0111\u1ea5t, ti\u1ec1n thu\u00ea \u0111\u1ea5t<br \/>\nN\u1ee3 TK 3338 Thu\u1ebf B\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng v\u00e0 c\u00e1c lo\u1ea1i thu\u1ebf kh\u00e1c<br \/>\nN\u1ee3 TK 3339 Ph\u00ed, l\u1ec7 ph\u00ed v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p kh\u00e1c<\/p>\n<p>C\u00f3 TK 111 Ti\u1ec1n m\u1eb7t (1111, 1112)<br \/>\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>4. 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\">\nNghi\u1ec7p v\u1ee5 &#8220;N\u1ed9p thu\u1ebf GTGT, TNDN, TT\u0110B, thu\u1ebf m\u00f4n b\u00e0i&#8230; b\u1eb1ng ti\u1ec1n m\u1eb7t&#8221; ch\u1ec9 th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c khi tr\u00ean ph\u1ea7n m\u1ec1m \u0111\u00e3 ph\u00e1t sinh c\u00e1c ch\u1ee9ng t\u1eeb h\u1ea1ch to\u00e1n chi ph\u00ed thu\u1ebf GTGT, TNDN, TT\u0110B, thu\u1ebf m\u00f4n b\u00e0i&#8230; Nghi\u1ec7p v\u1ee5 n\u00e0y \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n tr\u00ean ph\u1ea7n m\u1ec1m nh\u01b0 sau:<\/p>\n<p><strong>B\u01b0\u1edbc 1: <\/strong>V\u00e0o ph\u00e2n h\u1ec7 <strong>Ti\u1ec1n m\u1eb7t<\/strong> tab <strong>Thu, chi ti\u1ec1n<\/strong>, ch\u1ecdn ch\u1ee9c n\u0103ng <strong>Chi ti\u1ec1n\\N\u1ed9p thu\u1ebf ( <\/strong>Ho\u1eb7c ch\u1ecdn ch\u1ee9c n\u0103ng <strong>Th\u00eam<\/strong> \u2192<strong> N\u1ed9p thu\u1ebf<\/strong> trong tab <strong>Chi ti\u1ec1n)<\/strong><\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full\" src=\"https:\/\/helpasp.misa.vn\/accounting\/wp-content\/uploads\/2019\/12\/tienmat_5.png\" alt=\"\" width=\"1337\" height=\"304\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 2: <\/strong>Ch\u1ecdn lo\u1ea1i thu\u1ebf l\u00e0 <strong>Thu\u1ebf kh\u00e1c<\/strong> v\u00e0 nh\u1eadp <strong>Ng\u00e0y n\u1ed9p thu\u1ebf<\/strong>.<\/p>\n<p><strong>B\u01b0\u1edbc 3: <\/strong>T\u00edch ch\u1ecdn kho\u1ea3n thu\u1ebf ph\u1ea3i n\u1ed9p v\u00e0 nh\u1ea5n <strong>N\u1ed9p thu\u1ebf<\/strong><\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full\" src=\"https:\/\/helpasp.misa.vn\/accounting\/wp-content\/uploads\/2019\/12\/ctm_9.png\" alt=\"\" width=\"1287\" height=\"539\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 4: <\/strong>Ph\u1ea7n m\u1ec1m t\u1ef1 \u0111\u1ed9ng sinh ra ch\u1ee9ng t\u1eeb <strong>Phi\u1ebfu chi n\u1ed9p thu\u1ebf kh\u00e1c<\/strong>.<\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full\" src=\"https:\/\/helpasp.misa.vn\/accounting\/wp-content\/uploads\/2019\/12\/ctm_10.png\" alt=\"\" width=\"1287\" height=\"538\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 5: <\/strong>Ki\u1ec3m tra ch\u1ee9ng t\u1eeb, sau \u0111\u00f3 nh\u1ea5n <strong>C\u1ea5t<\/strong>.<\/p>\n<p><em>Ngo\u00e0i ra \u0111\u1ec3 in phi\u1ebfu chi, Anh\/Ch\u1ecb ch\u1ecdn ch\u1ee9c n\u0103ng In tr\u00ean thanh c\u00f4ng c\u1ee5 ch\u1ecdn m\u1eabu phi\u1ebfu chi c\u1ea7n in<\/em><\/p>\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":[2583],"ht-kb-tag":[],"class_list":["post-529","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-quy"],"_links":{"self":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/529","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=529"}],"version-history":[{"count":7,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/529\/revisions"}],"predecessor-version":[{"id":51913,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/529\/revisions\/51913"}],"wp:attachment":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/media?parent=529"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-category?post=529"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-tag?post=529"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}