{"id":597,"date":"2019-12-25T17:46:10","date_gmt":"2019-12-25T17:46:10","guid":{"rendered":"http:\/\/help.smecloud.misa.local\/?post_type=ht_kb&p=597"},"modified":"2025-12-02T14:42:24","modified_gmt":"2025-12-02T07:42:24","slug":"hoadonvetruoc_hangvesau","status":"publish","type":"ht_kb","link":"http:\/\/helpasp.misa.vn\/accounting\/kb\/hoadonvetruoc_hangvesau\/","title":{"rendered":"H\u00f3a \u0111\u01a1n v\u1ec1 tr\u01b0\u1edbc h\u00e0ng v\u1ec1 sau"},"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 quy tr\u00ecnh h\u1ea1ch to\u00e1n v\u00e0 x\u1eed l\u00fd nghi\u1ec7p v\u1ee5 h\u00e0ng mua \u0111ang \u0111i \u0111\u01b0\u1eddng, gi\u00fap \u0111\u1ea3m b\u1ea3o ghi nh\u1eadn ch\u00ednh x\u00e1c c\u00e1c giao d\u1ecbch mua h\u00e0ng khi h\u00e0ng h\u00f3a ch\u01b0a v\u1ec1 kho.<\/p>\n

N\u1ed9i dung b\u00e0i vi\u1ebft bao g\u1ed3m<\/strong> \u0111\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n, m\u00f4 t\u1ea3 nghi\u1ec7p v\u1ee5 v\u00e0 c\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n chi ti\u1ebft tr\u00ean ph\u1ea7n m\u1ec1m.<\/p>\n

Ph\u1ea1m vi \u0111\u00e1p \u1ee9ng:<\/strong> \u00c1p d\u1ee5ng cho c\u00e1c doanh nghi\u1ec7p ph\u00e1t sinh tr\u01b0\u1eddng h\u1ee3p nh\u1eadn h\u00f3a \u0111\u01a1n tr\u01b0\u1edbc khi nh\u1eadn h\u00e0ng th\u1ef1c t\u1ebf, gi\u00fap tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh t\u00e0i ch\u00ednh, qu\u1ea3n l\u00fd c\u00f4ng n\u1ee3 ch\u00ednh x\u00e1c v\u00e0 \u0111\u1ea3m b\u1ea3o ch\u1ee9ng t\u1eeb \u0111\u1ea7y \u0111\u1ee7 khi ki\u1ec3m tra, quy\u1ebft to\u00e1n.<\/p>\n<\/div><\/div>\n

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2. \u0110\u1ecbnh kho\u1ea3n<\/h3>\n

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1. Khi nh\u1eadn \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n m\u00e0 h\u00e0ng ch\u01b0a v\u1ec1<\/span><\/p>\n

N\u01a1\u0323 TK 151\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0H\u00e0ng mua \u0111ang \u0111i \u0111\u01b0\u1eddng<\/span><\/p>\n

N\u1ee3 TK 133\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (n\u1ebfu c\u00f3)<\/span><\/p>\n

C\u00f3 TK 111, 112, 331…\u00a0 \u00a0T\u1ed5ng gi\u00e1 thanh to\u00e1n<\/span><\/p>\n

2. Sau khi h\u00e0ng v\u1ec1 <\/span><\/p>\n

N\u01a1\u0323 TK 152, 156… <\/span><\/p>\n

C\u00f3 TK 151\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 H\u00e0ng mua \u0111ang \u0111i \u0111\u01b0\u1eddng <\/span><\/p>\n<\/div><\/div>\n

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

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3.1. Mua h\u00e0ng th\u1ef1c hi\u1ec7n h\u1ea1ch to\u00e1n h\u00e0ng mua \u0111ang \u0111i \u0111\u01b0\u1eddng v\u00e0 k\u00ea khai thu\u1ebf GTGT<\/h4>\n

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

B\u01b0\u1edbc 1:<\/strong>\u00a0V\u00e0o ph\u00e2n h\u1ec7\u00a0Mua h\u00e0ng<\/strong>\\tab Mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5<\/strong>, ch\u1ecdn ch\u1ee9c n\u0103ng\u00a0Th\u00eam<\/strong>\\Ch\u1ee9ng t\u1eeb mua h\u00e0ng.<\/strong><\/p>\n

B\u01b0\u1edbc 2:<\/strong>\u00a0Ch\u1ecdn lo\u1ea1i ch\u1ee9ng t\u1eeb mua h\u00e0ng c\u1ea7n l\u1eadp l\u00e0:\u00a0Mua h\u00e0ng trong n\u01b0\u1edbc nh\u1eadp kho <\/strong>(v\u00ec h\u00e0ng \u0111\u00e3 thu\u1ed9c s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p n\u00ean v\u1eabn ph\u1ea3i \u0111\u01b0\u1ee3c theo d\u00f5i t\u1ed3n kho).<\/span><\/p>\n

B\u01b0\u1edbc 3:<\/strong> Khai b\u00e1o th\u00f4ng tin chung c\u1ee7a ch\u1ee9ng t\u1eeb mua h\u00e0ng<\/p>\n