{"id":82581,"date":"2026-10-14T15:43:21","date_gmt":"2026-10-14T08:43:21","guid":{"rendered":"\/accounting\/?post_type=ht_kb&#038;p=82581"},"modified":"2026-10-14T15:43:21","modified_gmt":"2026-10-14T08:43:21","slug":"cach-hach-toan-mua-xe-o-to-va-cac-chung-tu-nghiep-vu-lien-quan","status":"publish","type":"ht_kb","link":"\/accounting\/kb\/cach-hach-toan-mua-xe-o-to-va-cac-chung-tu-nghiep-vu-lien-quan\/","title":{"rendered":"C\u00e1ch h\u1ea1ch to\u00e1n mua xe \u00f4 t\u00f4 v\u00e0 c\u00e1c ch\u1ee9ng t\u1eeb, nghi\u1ec7p v\u1ee5 li\u00ean quan"},"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><strong>M\u1ee5c \u0111\u00edch:<\/strong> B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn h\u1ea1ch to\u00e1n c\u00e1c nghi\u1ec7p v\u1ee5 li\u00ean quan \u0111\u1ebfn mua s\u1eafm, \u0111\u0103ng k\u00fd, ki\u1ec3m \u0111\u1ecbnh v\u00e0 b\u1ea3o hi\u1ec3m xe \u00f4 t\u00f4<\/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. C\u0103n c\u1ee9 ph\u00e1p l\u00fd<\/strong><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<div>C\u0103n c\u1ee9 theo \u0110i\u1ec3m a, Kho\u1ea3n 1, \u0110i\u1ec1u 4, Th\u00f4ng t\u01b0 45\/2013\/TT-BTC quy \u0111\u1ecbnh: \u201cNguy\u00ean gi\u00e1 TSC\u0110 h\u1eefu h\u00ecnh mua s\u1eafm (K\u1ec3 c\u1ea3 mua m\u1edbi v\u00e0 c\u0169): L\u00e0 gi\u00e1 mua th\u1ef1c t\u1ebf ph\u1ea3i tr\u1ea3 c\u1ed9ng (+) c\u00e1c kho\u1ea3n thu\u1ebf (Kh\u00f4ng bao g\u1ed3m c\u00e1c kho\u1ea3n thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n l\u1ea1i). C\u00e1c chi ph\u00ed li\u00ean quan tr\u1ef1c ti\u1ebfp ph\u1ea3i chi ra t\u00ednh \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m \u0111\u01b0a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00e0o tr\u1ea1ng th\u00e1i s\u1eb5n s\u00e0ng s\u1eed d\u1ee5ng nh\u01b0: L\u00e3i ti\u1ec1n vay ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh \u0111\u1ea7u t\u01b0 mua s\u1eafm t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh; Chi ph\u00ed v\u1eadn chuy\u1ec3n, b\u1ed1c d\u1ee1; Chi ph\u00ed n\u00e2ng c\u1ea5p; Chi ph\u00ed l\u1eafp \u0111\u1eb7t, ch\u1ea1y th\u1eed; L\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 v\u00e0 c\u00e1c chi ph\u00ed li\u00ean quan tr\u1ef1c ti\u1ebfp kh\u00e1c.\u201d<br \/>\nT\u1ee9c l\u00e0 c\u00e1c kho\u1ea3n l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1, ph\u00ed \u0111\u0103ng ki\u1ec3m, ki\u1ec3m \u0111\u1ecbnh s\u1ebd \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o nguy\u00ean gi\u00e1 c\u1ee7a \u00f4 t\u00f4.<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><strong>3. Quy \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi xe \u00f4 t\u00f4 tr\u00ean 1,6 t\u1ef7 \u0111\u1ed3ng<\/strong><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>\u0110\u1ed1i v\u1edbi <strong>tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t \u2013 xe \u00f4 t\u00f4 tr\u00ean 1.6 t\u1ef7<\/strong>, c\u0103n c\u1ee9 v\u00e0o quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 219\/2013\/TT-BTC, Th\u00f4ng t\u01b0 151\/2014\/TT-BTC, Th\u00f4ng t\u01b0 78\/2014\/TT-BTC v\u00e0 Th\u00f4ng t\u01b0 96\/2015\/TT-BTC th\u00ec:<\/p>\n<ul>\n<li>T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh l\u00e0 \u00f4 t\u00f4 ch\u1edf ng\u01b0\u1eddi t\u1eeb 9 ch\u1ed7 ng\u1ed3i tr\u1edf xu\u1ed1ng <em>(tr\u1eeb \u00f4 t\u00f4 s\u1eed d\u1ee5ng v\u00e0o kinh doanh v\u1eadn chuy\u1ec3n h\u00e0ng h\u00f3a, h\u00e0nh kh\u00e1ch, kinh doanh du l\u1ecbch, kh\u00e1ch s\u1ea1n; \u00f4 t\u00f4 l\u00e0m m\u1eabu v\u00e0 l\u00e1i th\u1eed cho kinh doanh \u00f4 t\u00f4)<\/em> <strong>c\u00f3 tr\u1ecb gi\u00e1 v\u01b0\u1ee3t tr\u00ean 1,6 t\u1ef7 \u0111\u1ed3ng (gi\u00e1 ch\u01b0a c\u00f3 thu\u1ebf GTGT)<\/strong> th\u00ec s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o t\u01b0\u01a1ng \u1ee9ng v\u1edbi ph\u1ea7n tr\u1ecb gi\u00e1 v\u01b0\u1ee3t tr\u00ean 1,6 t\u1ef7 \u0111\u1ed3ng <strong>kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/strong>.<\/li>\n<li>Ph\u1ea7n tr\u00edch kh\u1ea5u hao TSC\u0110 t\u01b0\u01a1ng \u1ee9ng v\u1edbi <em><strong>ph\u1ea7n nguy\u00ean gi\u00e1 v\u01b0\u1ee3t tr\u00ean 1,6 t\u1ef7 \u0111\u1ed3ng\/xe<\/strong> \u0111\u1ed1i v\u1edbi \u00f4 t\u00f4 ch\u1edf ng\u01b0\u1eddi t\u1eeb 9 ch\u1ed7 ng\u1ed3i tr\u1edf xu\u1ed1ng (tr\u1eeb \u00f4 t\u00f4 chuy\u00ean kinh doanh v\u1eadn t\u1ea3i h\u00e0nh kh\u00e1ch, du l\u1ecbch v\u00e0 kh\u00e1ch s\u1ea1n; \u00f4 t\u00f4 l\u00e0m m\u1eabu v\u00e0 l\u00e1i th\u1eed cho kinh doanh \u00f4 t\u00f4)\u2026 l\u00e0 <strong>kho\u1ea3n chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN.<\/strong><\/em><\/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><strong>4. K\u00ea khai thu\u1ebf GTGT v\u00e0 h\u1ea1ch to\u00e1n TSC\u0110 mua xe \u00f4 t\u00f4 tr\u00ean 1.6 t\u1ef7<\/strong><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<h4 id=\"4-1-ke-khai-thue-gtgt-doi-voi-xe-o-to-tren-1-6-ty\"><span style=\"color: #0000ff;\"><strong>4.1 K\u00ea khai thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi xe \u00f4 t\u00f4 tr\u00ean 1.6 t\u1ef7<\/strong><\/span><\/h4>\n<p><strong>V\u00ed d\u1ee5: <\/strong>C\u00f4ng ty b\u1ea1n mua xe tr\u1ecb gi\u00e1 2.2 t\u1ef7, VAT 10% = 220 tri\u1ec7u (c\u00f4ng ty kh\u00f4ng cung c\u1ea5p d\u1ecbch v\u1ee5 v\u1eadn chuy\u1ec3n, ch\u1edf kh\u00e1ch\u2026).<\/p>\n<p>Suy ra:<\/p>\n<p>Thu\u1ebf VAT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb: 1.600.000.000 x 10% = 160.000.000<\/p>\n<p>Thu\u1ebf VAT kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb: 220.000.000 \u2013 160.000.000 = 60.000.000<\/p>\n<p>=&gt; Tr\u00ean t\u1edd khai thu\u1ebf 01\/GTGT, b\u1ea1n s\u1ebd k\u00ea khai:<\/p>\n<ul>\n<li aria-level=\"1\">\u0110\u1ed1i v\u1edbi t\u1ed5ng gi\u00e1 tr\u1ecb xe v\u00e0 t\u1ed5ng s\u1ed1 ti\u1ec1n VAT s\u1ebd \u0111\u01b0\u1ee3c k\u00ea khai t\u00e0i ch\u1ec9 ti\u00eau [23] v\u00e0 [24];<\/li>\n<li aria-level=\"1\">S\u1ed1 thu\u1ebf VAT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb c\u1ee7a t\u00e0i s\u1ea3n k\u00ea khai v\u00e0o ch\u1ec9 ti\u00eau [25].<\/li>\n<\/ul>\n<p>Theo v\u00ed d\u1ee5 tr\u00ean, \u0111\u01a1n v\u1ecb s\u1ebd k\u00ea khai nh\u01b0 sau<\/p>\n<p>Ch\u1ec9 ti\u00eau 23: 2.200.000.000 (K\u00ea khai theo s\u1ed1 thu\u1ebf tr\u00ean h\u00f3a \u0111\u01a1n ch\u01b0a c\u00f3 thu\u1ebf);<\/p>\n<p>Ch\u1ec9 ti\u00eau 24: 220.000.000 (T\u1ed5ng s\u1ed1 thu\u1ebf VAT \u0111\u1ea7u v\u00e0o c\u1ee7a t\u00e0i s\u1ea3n);<\/p>\n<p>Ch\u1ec9 ti\u00eau 25: 160.000.000 (S\u1ed1 thu\u1ebf VAT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb c\u1ee7a t\u00e0i s\u1ea3n).<\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-82697\" src=\"\/accounting\/wp-content\/uploads\/2026\/10\/2026-10-14-15_21_50-Cach-hach-toan-mua-xe-o-to-va-cac-chung-tu-nghiep-vu-lien-quan-\u2013-AMIS-Ke-toan.png\" alt=\"\" width=\"1225\" height=\"511\" srcset=\"\/accounting\/wp-content\/uploads\/2026\/10\/2026-10-14-15_21_50-Cach-hach-toan-mua-xe-o-to-va-cac-chung-tu-nghiep-vu-lien-quan-\u2013-AMIS-Ke-toan.png 1225w, \/accounting\/wp-content\/uploads\/2026\/10\/2026-10-14-15_21_50-Cach-hach-toan-mua-xe-o-to-va-cac-chung-tu-nghiep-vu-lien-quan-\u2013-AMIS-Ke-toan-768x320.png 768w, \/accounting\/wp-content\/uploads\/2026\/10\/2026-10-14-15_21_50-Cach-hach-toan-mua-xe-o-to-va-cac-chung-tu-nghiep-vu-lien-quan-\u2013-AMIS-Ke-toan-50x21.png 50w, \/accounting\/wp-content\/uploads\/2026\/10\/2026-10-14-15_21_50-Cach-hach-toan-mua-xe-o-to-va-cac-chung-tu-nghiep-vu-lien-quan-\u2013-AMIS-Ke-toan-60x25.png 60w, \/accounting\/wp-content\/uploads\/2026\/10\/2026-10-14-15_21_50-Cach-hach-toan-mua-xe-o-to-va-cac-chung-tu-nghiep-vu-lien-quan-\u2013-AMIS-Ke-toan-100x42.png 100w\" sizes=\"(max-width: 1225px) 100vw, 1225px\" \/><\/p>\n<\/div>\n<p>C\u00e1ch th\u1ef1c hi\u1ec7n tr\u00ean ph\u1ea7n m\u1ec1m MISA ASP<\/p>\n<ul>\n<li>V\u00e0o ph\u00e2n h\u1ec7 <strong>Thu\u1ebf \\ Khai thu\u1ebf \\ L\u1eadp t\u1edd khai \\ T\u1edd khai thu\u1ebf GTGT kh\u1ea5u tr\u1eeb<\/strong><\/li>\n<li>Sau \u0111\u00f3 Anh ch\u1ecb <strong>s\u1eeda tay l\u1ea1i s\u1ed1 li\u1ec7u tr\u00ean ch\u1ec9 ti\u00eau 23, 24, 25<\/strong> theo s\u1ed1 ti\u1ec1n \u0111\u00fang v\u1edbi quy \u0111\u1ecbnh thu\u1ebf<\/li>\n<\/ul>\n<h4 id=\"4-2-cach-xac-dinh-nguyen-gia-xe-o-to-cach-hach-toan-tuong-ung\"><span style=\"color: #0000ff;\"><strong>4.2 C\u00e1ch x\u00e1c \u0111\u1ecbnh nguy\u00ean gi\u00e1 xe \u00f4 t\u00f4, c\u00e1ch h\u1ea1ch to\u00e1n t\u01b0\u01a1ng \u1ee9ng<\/strong><\/span><\/h4>\n<ul>\n<li><strong>X\u00e1c \u0111\u1ecbnh nguy\u00ean gi\u00e1<\/strong><\/li>\n<\/ul>\n<p>\u0110\u1ed1i v\u1edbi ph\u1ea7n thu\u1ebf GTGT kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb s\u1ebd \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o nguy\u00ean gi\u00e1 c\u1ee7a TSC\u0110.<\/p>\n<p>C\u1ee5 th\u1ec3:<\/p>\n<p>Nguy\u00ean gi\u00e1 TSC\u0110 = Nguy\u00ean gi\u00e1 TSC\u0110 th\u1ef1c t\u1ebf + Ti\u1ec1n thu\u1ebf GTGT kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb + L\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1, \u0111\u0103ng ki\u1ec3m, ki\u1ec3m \u0111\u1ecbnh\u2026 (n\u1ebfu c\u00f3)<\/p>\n<p>Theo v\u00ed d\u1ee5 tr\u00ean: Nguy\u00ean gi\u00e1 TSC\u0110 = 2.200.000.000 + (220.000.000 \u2013 160.000.000) = 2.260.000.000<\/p>\n<ul>\n<li><strong>C\u00e1ch h\u1ea1ch to\u00e1n h\u00f3a \u0111\u01a1n mua xe tr\u00ean 1.6 t\u1ef7 nh\u01b0 sau<\/strong><\/li>\n<\/ul>\n<p>N\u1ee3 TK 211: 2.260.000.000;<\/p>\n<p>N\u1ee3 TK 133: 160.000.000 (Ch\u1ec9 h\u1ea1ch to\u00e1n ph\u1ea7n gi\u00e1 tr\u1ecb thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb c\u1ee7a 1.600.000.000)<\/p>\n<p>C\u00f3 TK 331, 112: 2.420.000.000 \u0111\u1ed3ng.<\/p>\n<ul>\n<li><strong>C\u00e1ch th\u1ef1c hi\u1ec7n tr\u00ean ph\u1ea7n m\u1ec1m MISA ASP<\/strong><\/li>\n<\/ul>\n<p>V\u00e0o ph\u00e2n h\u1ec7 <strong>Mua h\u00e0ng \\ Mua h\u00e0ng \\ Th\u00eam\u00a0<\/strong><\/p>\n<p>Ch\u1ecdn lo\u1ea1i <strong>Mua h\u00e0ng trong n\u01b0\u1edbc kh\u00f4ng qua kho<\/strong><\/p>\n<p>Ch\u1ecdn c\u00e1c th\u00f4ng tin chung, th\u00f4ng tin h\u00e0ng h\u00f3a theo h\u00f3a \u0111\u01a1n. L\u01b0u \u00fd: <strong>t\u1ef1 s\u1eeda tay l\u1ea1i ti\u1ec1n thu\u1ebf GTGT<\/strong> theo s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-82699\" src=\"\/accounting\/wp-content\/uploads\/2026\/10\/2026-10-14-15_24_13-Cach-hach-toan-mua-xe-o-to-va-cac-chung-tu-nghiep-vu-lien-quan-\u2013-AMIS-Ke-toan.png\" alt=\"\" width=\"1222\" height=\"561\" srcset=\"\/accounting\/wp-content\/uploads\/2026\/10\/2026-10-14-15_24_13-Cach-hach-toan-mua-xe-o-to-va-cac-chung-tu-nghiep-vu-lien-quan-\u2013-AMIS-Ke-toan.png 1222w, \/accounting\/wp-content\/uploads\/2026\/10\/2026-10-14-15_24_13-Cach-hach-toan-mua-xe-o-to-va-cac-chung-tu-nghiep-vu-lien-quan-\u2013-AMIS-Ke-toan-768x353.png 768w, \/accounting\/wp-content\/uploads\/2026\/10\/2026-10-14-15_24_13-Cach-hach-toan-mua-xe-o-to-va-cac-chung-tu-nghiep-vu-lien-quan-\u2013-AMIS-Ke-toan-50x23.png 50w, \/accounting\/wp-content\/uploads\/2026\/10\/2026-10-14-15_24_13-Cach-hach-toan-mua-xe-o-to-va-cac-chung-tu-nghiep-vu-lien-quan-\u2013-AMIS-Ke-toan-60x28.png 60w, \/accounting\/wp-content\/uploads\/2026\/10\/2026-10-14-15_24_13-Cach-hach-toan-mua-xe-o-to-va-cac-chung-tu-nghiep-vu-lien-quan-\u2013-AMIS-Ke-toan-100x46.png 100w\" sizes=\"(max-width: 1222px) 100vw, 1222px\" \/><\/p>\n<p>Th\u1ef1c hi\u1ec7n ghi t\u0103ng TSC\u0110. L\u01b0u \u00fd: t\u00edch ch\u1ecdn <strong>Gi\u1edbi h\u1ea1n gi\u00e1 tr\u1ecb t\u00ednh KH theo lu\u1eadt thu\u1ebf TNDN<\/strong> v\u00e0 \u0111i\u1ec1n gi\u00e1 tr\u1ecb t\u00ednh KH theo lu\u1eadt l\u00e0 1,6 t\u1ef7.<\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-82701\" src=\"\/accounting\/wp-content\/uploads\/2026\/10\/2026-10-14-15_26_03-Cach-hach-toan-mua-xe-o-to-va-cac-chung-tu-nghiep-vu-lien-quan-\u2013-AMIS-Ke-toan.png\" alt=\"\" width=\"1220\" height=\"432\" srcset=\"\/accounting\/wp-content\/uploads\/2026\/10\/2026-10-14-15_26_03-Cach-hach-toan-mua-xe-o-to-va-cac-chung-tu-nghiep-vu-lien-quan-\u2013-AMIS-Ke-toan.png 1220w, \/accounting\/wp-content\/uploads\/2026\/10\/2026-10-14-15_26_03-Cach-hach-toan-mua-xe-o-to-va-cac-chung-tu-nghiep-vu-lien-quan-\u2013-AMIS-Ke-toan-768x272.png 768w, \/accounting\/wp-content\/uploads\/2026\/10\/2026-10-14-15_26_03-Cach-hach-toan-mua-xe-o-to-va-cac-chung-tu-nghiep-vu-lien-quan-\u2013-AMIS-Ke-toan-50x18.png 50w, \/accounting\/wp-content\/uploads\/2026\/10\/2026-10-14-15_26_03-Cach-hach-toan-mua-xe-o-to-va-cac-chung-tu-nghiep-vu-lien-quan-\u2013-AMIS-Ke-toan-60x21.png 60w, \/accounting\/wp-content\/uploads\/2026\/10\/2026-10-14-15_26_03-Cach-hach-toan-mua-xe-o-to-va-cac-chung-tu-nghiep-vu-lien-quan-\u2013-AMIS-Ke-toan-100x35.png 100w\" sizes=\"(max-width: 1220px) 100vw, 1220px\" \/><\/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>5. Nghi\u1ec7p v\u1ee5 h\u1ea1ch to\u00e1n<\/strong><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<ul>\n<li><b>H\u1ea1ch to\u00e1n mua \u00f4 t\u00f4, ghi:<\/b><\/li>\n<\/ul>\n<div>N\u1ee3 TK 211<\/div>\n<div>N\u1ee3 TK 1331<\/div>\n<div>C\u00f3 TK 331\/112<\/div>\n<div>=&gt; V\u00e0o <strong>ph\u00e2n h\u1ec7 Mua h\u00e0ng \\ tab Mua h\u00e0ng \\ Th\u00eam \\ Ch\u1ecdn lo\u1ea1i Mua h\u00e0ng trong n\u01b0\u1edbc kh\u00f4ng qua kho<\/strong>. Ho\u1eb7c c\u00f3 th\u1ec3 h\u1ea1ch to\u00e1n tr\u00ean <strong>ph\u00e2n h\u1ec7 Ti\u1ec1n m\u1eb7t ho\u1eb7c Ti\u1ec1n g\u1eedi \\ Thu chi ti\u1ec1n \\ Chi ti\u1ec1n \\ Lo\u1ea1i chi mua ngo\u00e0i\u00a0 c\u00f3 h\u00f3a \u0111\u01a1n<\/strong> (n\u1ebfu nh\u01b0 thanh to\u00e1n ngay b\u1eb1ng ti\u1ec1n)<\/div>\n<div>Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p vay ng\u00e2n h\u00e0ng \u0111\u1ec3 mua xe v\u00e0 ng\u00e2n h\u00e0ng gi\u1ea3i ng\u00e2n tr\u1ef1c ti\u1ebfp cho b\u00ean b\u00e1n, ghi:<\/div>\n<div>N\u1ee3 TK 331<\/div>\n<div>C\u00f3 TK 341<\/div>\n<div>=&gt; V\u00e0o <strong>ph\u00e2n h\u1ec7 T\u1ed5ng h\u1ee3p \\ Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c \\ Th\u00eam<\/strong><\/div>\n<ul>\n<li><b>H\u1ea1ch to\u00e1n n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 \u00f4 t\u00f4, ghi:<\/b><\/li>\n<\/ul>\n<div>N\u1ee3 TK 211<\/div>\n<div>C\u00f3 TK 3339<\/div>\n<div>=&gt; V\u00e0o <strong>ph\u00e2n h\u1ec7 T\u1ed5ng h\u1ee3p \\ Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c \\ Th\u00eam<\/strong><\/div>\n<p>Khi n\u1ed9p l\u1ec7 ph\u00ed v\u00e0o NSNN, ghi:<\/p>\n<div>N\u1ee3 TK 3339<\/div>\n<div>C\u00f3 TK 1111<\/div>\n<div>=&gt; V\u00e0o <strong>ph\u00e2n h\u1ec7 Ti\u1ec1n m\u1eb7t ho\u1eb7c Ti\u1ec1n g\u1eedi \\ Thu chi ti\u1ec1n \\ Chi ti\u1ec1n<\/strong><\/div>\n<ul>\n<li><b>H\u1ea1ch to\u00e1n ph\u00ed \u0111\u0103ng k\u00fd xe, ghi:<\/b><\/li>\n<\/ul>\n<div>N\u1ee3 TK 211<\/div>\n<div>C\u00f3 TK 3339<\/div>\n<div>=&gt; V\u00e0o <strong>ph\u00e2n h\u1ec7 T\u1ed5ng h\u1ee3p \\ Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c \\ Th\u00eam<\/strong><\/div>\n<p>Khi n\u1ed9p ph\u00ed \u0111\u0103ng k\u00fd xe cho c\u01a1 quan, ghi:<\/p>\n<div>N\u1ee3 TK 3339<\/div>\n<div>C\u00f3 TK 111<\/div>\n<div>=&gt; V\u00e0o <strong>ph\u00e2n h\u1ec7 Ti\u1ec1n m\u1eb7t ho\u1eb7c Ti\u1ec1n g\u1eedi \\ Thu chi ti\u1ec1n \\ Chi ti\u1ec1n<\/strong><\/div>\n<ul>\n<li><b>H\u1ea1ch to\u00e1n ph\u00ed ki\u1ec3m \u0111\u1ecbnh xe, ghi:<\/b><\/li>\n<\/ul>\n<div>N\u1ee3 TK 211<\/div>\n<div>N\u1ee3 TK 1331<\/div>\n<div>C\u00f3 TK 111, 112<\/div>\n<div>=&gt; V\u00e0o <strong>ph\u00e2n h\u1ec7 Mua h\u00e0ng \\ tab Mua h\u00e0ng \\ Th\u00eam \\ Ch\u1ee9ng t\u1eeb mua d\u1ecbch v\u1ee5<\/strong>. Ho\u1eb7c c\u00f3 th\u1ec3 h\u1ea1ch to\u00e1n tr\u00ean <strong>ph\u00e2n h\u1ec7 Ti\u1ec1n m\u1eb7t ho\u1eb7c Ti\u1ec1n g\u1eedi \\ Thu chi ti\u1ec1n \\ Chi ti\u1ec1n \\ Lo\u1ea1i chi mua ngo\u00e0i\u00a0 c\u00f3 h\u00f3a \u0111\u01a1n<\/strong> (n\u1ebfu nh\u01b0 thanh to\u00e1n ngay b\u1eb1ng ti\u1ec1n)<\/div>\n<div><\/div>\n<ul>\n<li><b>H\u1ea1ch to\u00e1n b\u1ea3o hi\u1ec3m xe (lo\u1ea1i 1 n\u0103m k\u1ec3 t\u1eeb ng\u00e0y l\u00e0m h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m)<\/b>, v\u00ed d\u1ee5: b\u1ea3o hi\u1ec3m th\u00e2n v\u1ecf, b\u1ea3o hi\u1ec3m TNDS\u2026<b> ghi:<\/b><\/li>\n<\/ul>\n<div>N\u1ee3 TK 242<\/div>\n<div>N\u1ee3 TK 1331<\/div>\n<div>C\u00f3 TK 111<\/div>\n<div>\u0110\u1ecbnh k\u1ef3 h\u00e0ng th\u00e1ng ph\u00e2n b\u1ed5 chi ph\u00ed: N\u1ee3 TK 642, 641\u2026\/ C\u00f3 TK 242<\/div>\n<div>\u00a0=&gt; H\u1ea1ch to\u00e1n, ghi t\u0103ng v\u00e0 ph\u00e2n b\u1ed5 chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc theo h\u01b0\u1edbng d\u1eabn <a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/theodoi_va_phanbo_chiphitratruoc\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a><\/div>\n<ul>\n<li><strong>T\u00ednh kh\u1ea5u hao TSC\u0110<\/strong>: V\u00ec l\u00e0 TSC\u0110 c\u00f3 th\u1eddi gian kh\u1ea5u hao n\u00ean h\u00e0ng th\u00e1ng th\u1ef1c hi\u1ec7n th\u00eam b\u00fat to\u00e1n tr\u00edch kh\u1ea5u hao, c\u00e1ch t\u00ednh kh\u1ea5u hao TSC\u0110 d\u1ef1a tr\u00ean c\u00e1c ph\u01b0\u01a1ng ph\u00e1p m\u00e0 doanh nghi\u1ec7p \u00e1p d\u1ee5ng. Ghi:<\/li>\n<\/ul>\n<div>N\u1ee3 TK 642, 641,\u2026<\/div>\n<div>C\u00f3 TK 214<\/div>\n<div>=&gt;\u00a0Th\u1ef1c hi\u1ec7n nghi\u1ec7p v\u1ee5 <strong>t\u00ednh kh\u1ea5u hao t\u1ef1 \u0111\u1ed9ng<\/strong> n\u1ebfu c\u00f3 s\u1eed d\u1ee5ng ph\u00e2n h\u1ec7 TSC\u0110 theo h\u01b0\u1edbng d\u1eabn <a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/khau_hao_tscd\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y.<\/a><\/div>\n<div>Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng s\u1eed d\u1ee5ng ph\u00e2n h\u1ec7 TSC\u0110: V\u00e0o <strong>ph\u00e2n h\u1ec7 T\u1ed5ng h\u1ee3p \\ Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c \\ Th\u00eam<\/strong><\/div>\n<ul>\n<li><b>H\u1ea1ch to\u00e1n c\u00e1c kho\u1ea3n thu\u1ebf, ghi:<\/b><\/li>\n<\/ul>\n<div>Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p mua \u00f4 t\u00f4 nh\u1eadp kh\u1ea9u th\u00ec khi h\u1ea1ch to\u00e1n mua xe \u00f4 t\u00f4, ph\u1ea3i h\u1ea1ch to\u00e1n th\u00eam c\u00e1c kho\u1ea3n thu\u1ebf:<\/div>\n<div>N\u1ee3 TK 211<\/div>\n<div>C\u00f3 TK 3332, 3333<\/div>\n<div>=&gt; V\u00e0o <strong>ph\u00e2n h\u1ec7 T\u1ed5ng h\u1ee3p \\ Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c \\ Th\u00eam<\/strong><\/div>\n<div>Khi n\u1ed9p thu\u1ebf v\u00e0o NSNN, ghi:<\/div>\n<div>N\u1ee3 TK 3332, 3333<\/div>\n<div>C\u00f3 TK 111\/112<\/div>\n<div>=&gt; V\u00e0o <strong>ph\u00e2n h\u1ec7 Ti\u1ec1n m\u1eb7t ho\u1eb7c Ti\u1ec1n g\u1eedi \\ Thu chi ti\u1ec1n \\ Chi ti\u1ec1n<\/strong><\/div>\n<div><\/div>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":137,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"footnotes":"","_links_to":"","_links_to_target":""},"ht-kb-category":[2618,2623,2634],"ht-kb-tag":[],"class_list":["post-82581","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-cau-hoi-thuong-gap-khi-bat-dau-su-dung","ht_kb_category-cau-hoi-thuong-gap-theo-nghiep-vu","ht_kb_category-tscd-cau-hoi-thuong-gap-theo-nghiep-vu"],"_links":{"self":[{"href":"\/accounting\/wp-json\/wp\/v2\/ht-kb\/82581","targetHints":{"allow":["GET"]}}],"collection":[{"href":"\/accounting\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"\/accounting\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"\/accounting\/wp-json\/wp\/v2\/users\/137"}],"replies":[{"embeddable":true,"href":"\/accounting\/wp-json\/wp\/v2\/comments?post=82581"}],"version-history":[{"count":3,"href":"\/accounting\/wp-json\/wp\/v2\/ht-kb\/82581\/revisions"}],"predecessor-version":[{"id":82703,"href":"\/accounting\/wp-json\/wp\/v2\/ht-kb\/82581\/revisions\/82703"}],"wp:attachment":[{"href":"\/accounting\/wp-json\/wp\/v2\/media?parent=82581"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/accounting\/wp-json\/wp\/v2\/ht-kb-category?post=82581"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/accounting\/wp-json\/wp\/v2\/ht-kb-tag?post=82581"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}