{"id":627,"date":"2019-12-25T17:46:22","date_gmt":"2019-12-25T17:46:22","guid":{"rendered":"http:\/\/help.smecloud.misa.local\/?post_type=ht_kb&p=627"},"modified":"2025-12-04T09:12:31","modified_gmt":"2025-12-04T02:12:31","slug":"banhang_taidonvi_nhanuythac_xuatkhau","status":"publish","type":"ht_kb","link":"http:\/\/helpasp.misa.vn\/accounting\/kb\/banhang_taidonvi_nhanuythac_xuatkhau\/","title":{"rendered":"B\u00e1n h\u00e0ng t\u1ea1i \u0111\u01a1n v\u1ecb nh\u1eadn \u1ee7y th\u00e1c xu\u1ea5t kh\u1ea9u"},"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 b\u00e1n h\u00e0ng \u1ee7y th\u00e1c xu\u1ea5t kh\u1ea9u t\u1ea1i \u0111\u01a1n v\u1ecb nh\u1eadn \u1ee7y th\u00e1c.<\/p>\n

N\u1ed9i dung bao g\u1ed3m c\u00e1c ph\u1ea7n: \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 t\u1eeb nh\u1eadn h\u00e0ng, b\u00e1n h\u00e0ng, n\u1ed9p h\u1ed9 thu\u1ebf, ghi nh\u1eadn ph\u00ed \u0111\u1ebfn b\u00f9 tr\u1eeb c\u00f4ng n\u1ee3.<\/p>\n

Ph\u1ea1m vi \u00e1p d\u1ee5ng cho c\u00e1c \u0111\u01a1n v\u1ecb th\u1ef1c hi\u1ec7n nghi\u1ec7p v\u1ee5 nh\u1eadn \u1ee7y th\u00e1c xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a.<\/p>\n<\/div><\/div>\n

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

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1. Khi nh\u1eadn h\u00e0ng c\u1ee7a \u0111\u01a1n v\u1ecb u\u1ef7 th\u00e1c xu\u1ea5t kh\u1ea9u<\/strong><\/span>
\nK\u1ebf to\u00e1n theo d\u00f5i s\u1ed1 l\u01b0\u1ee3ng, ch\u1ee7ng lo\u1ea1i, quy c\u00e1ch, ph\u1ea9m ch\u1ea5t c\u1ee7a h\u00e0ng nh\u1eadn xu\u1ea5t kh\u1ea9u \u1ee7y th\u00e1c, th\u1eddi gian xu\u1ea5t kh\u1ea9u, \u0111\u1ed1i t\u01b0\u1ee3ng thanh to\u00e1n.<\/span><\/p>\n

2. Khi b\u00e1n c\u00e1c h\u00e0ng ho\u00e1 nh\u1eadn u\u1ef7 th\u00e1c xu\u1ea5t kh\u1ea9u<\/strong><\/span><\/p>\n

N\u1ee3 TK 138(1388)\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 T\u1ed5ng s\u1ed1 ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng (chi ti\u1ebft \u0111\u01a1n v\u1ecb nh\u1eadp kh\u1ea9u)<\/span><\/p>\n

C\u00f3 TK 338(3388)\u00a0 \u00a0 \u00a0Chi ti\u1ebft \u0111\u01a1n v\u1ecb \u1ee7y th\u00e1c xu\u1ea5t kh\u1ea9u<\/span><\/p>\n

3. N\u1ed9p h\u1ed9 thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t cho b\u00ean giao \u1ee7y th\u00e1c xu\u1ea5t kh\u1ea9u<\/strong><\/span><\/p>\n

N\u1ee3 TK 338 (3388)\u00a0 \u00a0 \u00a0 \u00a0 B\u00ean \u1ee7y th\u00e1c xk \u0111\u00e3 t\u1ea1m \u1ee9ng tr\u01b0\u1edbc ti\u1ec1n n\u1ed9p thu\u1ebf (chi ti\u1ebft \u0111\u01a1n v\u1ecb \u1ee7y th\u00e1c xu\u1ea5t kh\u1ea9u)<\/span><\/p>\n

N\u1ee3 TK 138 (1388)\u00a0 \u00a0 \u00a0 B\u00ean \u1ee7y th\u00e1c xk ch\u01b0a t\u1ea1m \u1ee9ng tr\u01b0\u1edbc ti\u1ec1n n\u1ed9p thu\u1ebf (chi ti\u1ebft \u0111\u01a1n v\u1ecb \u1ee7y th\u00e1c xu\u1ea5t kh\u1ea9u)<\/span><\/p>\n

C\u00f3 TK 111, 112<\/span><\/p>\n

4. Ghi nh\u1eadn ph\u00ed \u1ee7y th\u00e1c xu\u1ea5t kh\u1ea9u \u0111\u01b0\u1ee3c nh\u1eadn<\/strong><\/span><\/p>\n

N\u1ee3 TK 111, 112, 131\u00a0 \u00a0 \u00a0 \u00a0 \u00a0T\u1ed5ng gi\u00e1 thanh to\u00e1n<\/span><\/p>\n

C\u00f3 TK 511\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 (5113)<\/span><\/p>\n

C\u00f3 TK 3331\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p<\/span><\/p>\n<\/div><\/div>\n

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3. M\u00f4 t\u1ea3 nghi\u1ec7p v\u1ee5<\/h3>\n

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Khi ph\u00e1t sinh nghi\u1ec7p v\u1ee5 b\u00e1n h\u00e0ng \u1ee7y th\u00e1c t\u1ea1i c\u00e1c \u0111\u01a1n v\u1ecb nh\u1eadn \u1ee7y th\u00e1c xu\u1ea5t kh\u1ea9u, th\u00f4ng th\u01b0\u1eddng s\u1ebd ph\u00e1t sinh c\u00e1c ho\u1ea1t \u0111\u1ed9ng sau:<\/span><\/p>\n

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  1. Sau khi h\u1ee3p \u0111\u1ed3ng giao nh\u1eadn xu\u1ea5t kh\u1ea9u \u1ee7y th\u00e1c \u0111\u01b0\u1ee3c k\u00fd, b\u00ean \u1ee7y th\u00e1c xu\u1ea5t kh\u1ea9u s\u1ebd chuy\u1ec3n h\u00e0ng c\u00f9ng v\u1edbi phi\u1ebfu xu\u1ea5t kho ki\u00eam v\u1eadn chuy\u1ec3n n\u1ed9i b\u1ed9 v\u00e0 l\u1ec7nh \u0111i\u1ec1u \u0111\u1ed9ng n\u1ed9i b\u1ed9 cho b\u00ean nh\u1eadn \u1ee7y th\u00e1c.<\/span><\/li>\n
  2. Sau khi h\u00e0ng h\u00f3a \u0111\u00e3 xu\u1ea5t kh\u1ea9u th\u00ec b\u00ean nh\u1eadn \u1ee7y th\u00e1c y\u00eau c\u1ea7u b\u00ean \u1ee7y th\u00e1c xu\u1ea5t h\u00f3a \u0111\u01a1n GTGT, c\u0103n c\u1ee9 v\u00e0o ch\u1ee9ng t\u1eeb \u0111\u1ed1i chi\u1ebfu x\u00e1c nh\u1eadn v\u1ec1 s\u1ed1 l\u01b0\u1ee3ng, gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a th\u1ef1c t\u1ebf xu\u1ea5t kh\u1ea9u c\u1ee7a \u0111\u01a1n v\u1ecb \u1ee7y th\u00e1c xu\u1ea5t kh\u1ea9u.<\/span><\/li>\n
  3. B\u00ean nh\u1eadn \u1ee7y th\u00e1c xu\u1ea5t h\u00e0ng v\u00e0 xu\u1ea5t h\u00f3a \u0111\u01a1n cho ng\u01b0\u1eddi mua h\u00e0ng, \u0111\u1ed3ng th\u1eddi ghi nh\u1eadn c\u00f4ng n\u1ee3 v\u1edbi b\u00ean \u1ee7y th\u00e1c xu\u1ea5t kh\u1ea9u.<\/span><\/li>\n
  4. B\u00ean nh\u1eadn \u1ee7y th\u00e1c xu\u1ea5t h\u00f3a \u0111\u01a1n hoa h\u1ed3ng \u1ee7y th\u00e1c cho b\u00ean \u1ee7y th\u00e1c xu\u1ea5t kh\u1ea9u, \u0111\u1ed3ng th\u1eddi ghi nh\u1eadn doanh thu d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u \u1ee7y th\u00e1c.<\/span><\/li>\n
  5. Sau khi chuy\u1ec3n \u0111\u1ea7y \u0111\u1ee7 ch\u1ee9ng t\u1eeb sang cho b\u00ean \u1ee7y th\u00e1c xu\u1ea5t kh\u1ea9u th\u00ec hai b\u00ean s\u1ebd ti\u1ebfn h\u00e0nh b\u00f9 tr\u1eeb c\u00e1c kho\u1ea3n ph\u1ea3i thu v\u00e0 ph\u1ea3i tr\u1ea3.<\/span><\/li>\n<\/ol>\n<\/div><\/div>\n
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    4. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n<\/h3>\n

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    B\u01b0\u1edbc 1: Nh\u1eadn h\u00e0ng t\u1eeb b\u00ean giao \u1ee7y th\u00e1c xu\u1ea5t kh\u1ea9u<\/strong><\/h4>\n

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    (Tr\u01b0\u1edbc khi h\u1ea1ch to\u00e1n ch\u1ee9ng t\u1eeb, K\u1ebf to\u00e1n c\u1ea7n ph\u1ea3i t\u00edch ch\u1ecdn C\u00f3 ph\u00e1t sinh h\u00e0ng nh\u1eadn gi\u1eef h\u1ed9, gia c\u00f4ng; nh\u1eadn b\u00e1n h\u1ed9, k\u00fd g\u1eedi, k\u00fd c\u01b0\u1ee3c<\/strong> tr\u00ean menu Ti\u1ec7n \u00edch v\u00e0 thi\u1ebft l\u1eadp\\T\u00f9y ch\u1ecdn\\V\u1eadt t\u01b0 h\u00e0ng h\u00f3a<\/strong>).<\/span><\/em><\/span><\/p>\n

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