{"id":83059,"date":"2026-10-23T16:09:44","date_gmt":"2026-10-23T09:09:44","guid":{"rendered":"\/accounting\/?post_type=ht_kb&p=83059"},"modified":"2026-10-23T16:16:37","modified_gmt":"2026-10-23T09:16:37","slug":"huong-dan-hach-toan-thue-nha-thau-nuoc-ngoai","status":"publish","type":"ht_kb","link":"\/accounting\/kb\/huong-dan-hach-toan-thue-nha-thau-nuoc-ngoai\/","title":{"rendered":"H\u01b0\u1edbng d\u1eabn h\u1ea1ch to\u00e1n thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i"},"content":{"rendered":"
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1. T\u1ed5ng quan<\/b><\/h3>\n

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B\u00e0i vi\u1ebft n\u00e0y h\u01b0\u1edbng d\u1eabn c\u00e1ch h\u1ea1ch to\u00e1n thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i chi ti\u1ebft theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh.<\/p>\n

N\u1ed9i dung h\u01b0\u1edbng d\u1eabn d\u01b0\u1edbi \u0111\u00e2y \u0111\u01b0\u1ee3c t\u1ed5ng h\u1ee3p c\u0103n c\u1ee9 theo c\u00e1c th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn h\u1ea1ch to\u00e1n hi\u1ec7n h\u00e0nh, \u0111\u01a1n v\u1ecb tham kh\u1ea3o v\u00e0 \u00e1p d\u1ee5ng ph\u00f9 h\u1ee3p v\u1edbi t\u00ecnh h\u00ecnh th\u1ef1c t\u1ebf t\u1ea1i \u0111\u01a1n v\u1ecb.<\/span><\/p>\n<\/div><\/div>\n

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2. Thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i l\u00e0 g\u00ec?<\/b><\/h3>\n

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Thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i (thu\u1ebf NTNN) l\u00e0 lo\u1ea1i thu\u1ebf \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng c\u00f3 hi\u1ec7n di\u1ec7n th\u01b0\u01a1ng m\u1ea1i t\u1ea1i Vi\u1ec7t Nam nh\u01b0ng c\u00f3 thu nh\u1eadp ph\u00e1t sinh t\u1eeb vi\u1ec7c cung c\u1ea5p d\u1ecbch v\u1ee5 ho\u1eb7c h\u00e0ng h\u00f3a t\u1ea1i Vi\u1ec7t Nam th\u00f4ng qua c\u00e1c h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u ho\u1eb7c nh\u00e0 th\u1ea7u ph\u1ee5.<\/p>\n

C\u00e1c lo\u1ea1i thu\u1ebf \u00e1p d\u1ee5ng trong\u00a0thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i\u00a0bao g\u1ed3m:<\/p>\n

    \n
  • Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng: \u0110\u01b0\u1ee3c \u00e1p d\u1ee5ng cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng cung c\u1ea5p d\u1ecbch v\u1ee5, h\u00e0ng h\u00f3a t\u1ea1i Vi\u1ec7t Nam.<\/li>\n
  • Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p: \u00c1p d\u1ee5ng cho c\u00e1c t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i c\u00f3 thu nh\u1eadp t\u1eeb vi\u1ec7c kinh doanh t\u1ea1i Vi\u1ec7t Nam.<\/li>\n
  • Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n: \u00c1p d\u1ee5ng cho c\u00e1c c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i c\u00f3 thu nh\u1eadp ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam.<\/li>\n<\/ul>\n

    \u0110\u1ed1i v\u1edbi c\u00e1c lo\u1ea1i thu\u1ebf, ph\u00ed v\u00e0 l\u1ec7 ph\u00ed kh\u00e1c, Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i v\u00e0 Nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i s\u1ebd tu\u00e2n th\u1ee7 theo c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt li\u00ean quan \u0111\u1ebfn thu\u1ebf, ph\u00ed v\u00e0 l\u1ec7 ph\u00ed hi\u1ec7n h\u00e0nh.<\/p>\n<\/div><\/div>\n

    <\/span><\/p>\n

    3. C\u00e1ch t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i<\/b><\/h3>\n

    <\/div>

    \n

    C\u00e1ch t\u00ednh thu\u1ebf NTNN chia th\u00e0nh 3 tr\u01b0\u1eddng h\u1ee3p nh\u01b0 sau:<\/p>\n

    a. T\u00ednh theo gi\u00e1 Net \u2013 Tr\u01b0\u1eddng h\u1ee3p gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng ch\u01b0a c\u00f3 bao g\u1ed3m thu\u1ebf<\/span><\/strong><\/p>\n

    Thu\u1ebf GTGT = Doanh thu t\u00ednh thu\u1ebf GTGT x T\u1ef7 l\u1ec7 % \u0111\u1ec3 t\u00ednh thu\u1ebf GTGT tr\u00ean doanh thu<\/em><\/p>\n

    Trong \u0111\u00f3: Doanh thu t\u00ednh thu\u1ebf GTGT = Doanh thu ch\u01b0a bao g\u1ed3m GTGT \/ (1 \u2013 T\u1ef7 l\u1ec7 % \u0111\u1ec3 t\u00ednh thu\u1ebf GTGT t\u00ednh tr\u00ean doanh thu)<\/p>\n

    Thu\u1ebf TNDN = Doanh thu t\u00ednh thu\u1ebf TNDN x T\u1ef7 l\u1ec7 thu\u1ebf TNDN<\/em><\/p>\n

    Trong \u0111\u00f3: Doanh thu t\u00ednh thu\u1ebf TNDN = Doanh thu ch\u01b0a bao g\u1ed3m thu\u1ebf TNDN \/ (1- T\u1ef7 l\u1ec7 ch\u1ecbu thu\u1ebf TNDN tr\u00ean doanh thu)<\/p>\n

    b. T\u00ednh theo gi\u00e1 GROSS: gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng bao g\u1ed3m thu\u1ebf<\/span><\/strong><\/p>\n

    Thu\u1ebf GTGT = Gi\u00e1 tr\u1ecb tr\u00ean h\u1ee3p \u0111\u1ed3ng x T\u1ef7 l\u1ec7 % \u0111\u1ec3 t\u00ednh thu\u1ebf GTGT tr\u00ean doanh thu<\/em><\/p>\n

    Thu\u1ebf TNDN = (Gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng \u2013 thu\u1ebf GTGT) x T\u1ef7 l\u1ec7 thu\u1ebf TNDN<\/em><\/p>\n

    c. T\u00ednh theo tr\u1ecb gi\u00e1 h\u1ee3p \u0111\u1ed3ng ch\u01b0a bao g\u1ed3m thu\u1ebf GTGT (thu\u1ebf TNDN nh\u00e0 th\u1ea7u ch\u1ecbu)<\/span><\/strong><\/p>\n

    Thu\u1ebf GTGT = Doanh thu t\u00ednh thu\u1ebf GTGT x T\u1ef7 l\u1ec7 % \u0111\u1ec3 t\u00ednh thu\u1ebf GTGT tr\u00ean doanh thu<\/em><\/p>\n

    Trong \u0111\u00f3, c\u00f4ng th\u1ee9c t\u00ednh doanh thu t\u00ednh thu\u1ebf GTGT:<\/p>\n

    Doanh thu t\u00ednh thu\u1ebf GTGT = Doanh thu ch\u01b0a bao g\u1ed3m GTGT \/ (1 \u2013 T\u1ef7 l\u1ec7 % \u0111\u1ec3 t\u00ednh thu\u1ebf GTGT t\u00ednh tr\u00ean doanh thu)<\/p>\n

    Thu\u1ebf TNDN = Gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng x T\u1ef7 l\u1ec7 thu\u1ebf TNDN<\/em><\/p>\n<\/div><\/div>\n

    <\/span><\/p>\n

    4. C\u00e1ch h\u1ea1ch to\u00e1n thu\u1ebf nh\u00e0 th\u1ea7u<\/b><\/h3>\n

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    \n

    Theo quy \u0111\u1ecbnh t\u1ea1i\u00a0\u0111i\u1ec3m 12, \u0111i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP<\/strong>, chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN bao g\u1ed3m:<\/p>\n

    thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p n\u1ed9p thay thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u1ee7a doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i m\u00e0 theo tho\u1ea3 thu\u1eadn t\u1ea1i h\u1ee3p \u0111\u1ed3ng v\u1edbi doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i, doanh thu c\u1ee7a doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i nh\u1eadn \u0111\u01b0\u1ee3c kh\u00f4ng bao g\u1ed3m thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p;<\/em><\/p>\n

    Do \u0111\u00f3, thu\u1ebf TNDN nh\u00e0 th\u1ea7u n\u1ebfu t\u00ednh theo gi\u00e1 NET s\u1ebd \u0111\u01b0\u1ee3c t\u00ednh l\u00e0 chi ph\u00ed h\u1ee3p l\u00fd \u0111\u01b0\u1ee3c tr\u1eeb; thu\u1ebf TNDN nh\u00e0 th\u1ea7u t\u00ednh theo gi\u00e1 Gross kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh l\u00e0 chi ph\u00ed h\u1ee3p l\u00fd v\u00e0 ph\u1ea3i theo d\u00f5i t\u1ea1i\u00a0T\u00e0i kho\u1ea3n 811<\/strong><\/p>\n

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    • Kho\u1ea3n chi thu\u1ebf GTGT nh\u00e0 th\u1ea7u \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u00e0 theo d\u00f5i t\u1ea1i\u00a0T\u00e0i kho\u1ea3n 133<\/strong>.<\/li>\n<\/ul>\n

      Chi ti\u1ebft c\u00e1c b\u00fat to\u00e1n h\u1ea1ch to\u00e1n thu\u1ebf nh\u00e0 th\u1ea7u nh\u01b0 sau:<\/p>\n\n\n\n
      <\/div><\/div>\n
      <\/span><\/p>\n

      4.1. Tr\u01b0\u1eddng h\u1ee3p gi\u00e1 tr\u00ean h\u1ee3p \u0111\u1ed3ng \u0111\u00e3 bao g\u1ed3m thu\u1ebf nh\u00e0 th\u1ea7u (thu\u1ebf TNDN v\u00e0 thu\u1ebf TGT) - H\u1ee3p \u0111\u1ed3ng gi\u00e1 GROSS<\/b><\/h4>\n

      <\/div>

      \n

      – Khi nh\u1eadn h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, ph\u1ea3n \u00e1nh v\u00e0o gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n ho\u1eb7c chi ph\u00ed SXKD li\u00ean quan theo gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng, ghi:<\/p>\n

      N\u1ee3 c\u00e1c TK 627, 642,\u2026 (gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng kh\u00f4ng bao g\u1ed3m thu\u1ebf GTGT nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i n\u1ebfu thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT nh\u00e0 th\u1ea7u)<\/p>\n

      N\u1ee3 TK 1388 \u2013 Ph\u1ea3i thu kh\u00e1c (Thu\u1ebf GTGT nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i n\u1ebfu thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT nh\u00e0 th\u1ea7u)<\/p>\n

      C\u00f3 TK 331 \u2013 Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n (gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng \u0111\u00e3 bao g\u1ed3m thu\u1ebf TNDN v\u00e0 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p c\u1ee7a nh\u00e0 th\u1ea7u).<\/p>\n

      \u2013 Khi \u1ee9ng ti\u1ec1n tr\u01b0\u1edbc ho\u1eb7c tr\u1ea3 ti\u1ec1n cho nh\u00e0 th\u1ea7u, ghi:<\/p>\n

      N\u1ee3 TK 331 \u2013 Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n<\/p>\n

      C\u00f3 TK 333 \u2013 Thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p Nh\u00e0 n\u01b0\u1edbc (3339) (s\u1ed1 thu\u1ebf GTGT v\u00e0 TNDN ph\u1ea3i n\u1ed9p thay cho nh\u00e0 th\u1ea7u)<\/p>\n

      C\u00f3 c\u00e1c TK 111, 112 (gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng sau khi tr\u1eeb s\u1ed1 thu\u1ebf GTGT v\u00e0 TNDN ph\u1ea3i n\u1ed9p thay cho nh\u00e0 th\u1ea7u).<\/p>\n

      \u2013 Khi doanh nghi\u1ec7p n\u1ed9p thu\u1ebf nh\u00e0 th\u1ea7u, ghi:<\/p>\n

      N\u1ee3 TK 333 \u2013 Thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p Nh\u00e0 n\u01b0\u1edbc (3339)<\/p>\n

      C\u00f3 c\u00e1c TK 111, 112<\/p>\n

      \u0110\u1ed3ng th\u1eddi, ghi:<\/p>\n

      N\u1ee3 TK 133 \u2013 Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (n\u1ebfu thu\u1ebf GTGT nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i \u0111\u00e3 n\u1ed9p v\u00e0o NSNN \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb)<\/p>\n

      C\u00f3 TK 1388 \u2013 Ph\u1ea3i thu kh\u00e1c (Thu\u1ebf GTGT nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i).<\/p>\n

      \u2013 Tr\u01b0\u1eddng h\u1ee3p c\u00f3 s\u1ef1 kh\u00e1c bi\u1ec7t v\u1ec1 th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn gi\u1eefa chi ph\u00ed k\u1ebf to\u00e1n v\u00e0 chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN \u0111\u1ed1i v\u1edbi kho\u1ea3n thu\u1ebf nh\u00e0 th\u1ea7u th\u00ec \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i\u00a0Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam s\u1ed1 17 \u2013 Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/p>\n<\/div><\/div>\n

      <\/span><\/p>\n

      4.2. Tr\u01b0\u1eddng h\u1ee3p gi\u00e1 ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi b\u00e1n tr\u00ean h\u1ee3p \u0111\u1ed3ng kh\u00f4ng bao g\u1ed3m thu\u1ebf nh\u00e0 th\u1ea7u (c\u1ea3 thu\u1ebf TNDN v\u00e0 thu\u1ebf GTGT) \u2013 H\u1ee3p \u0111\u1ed3ng gi\u00e1 Net<\/strong><\/h4>\n

      <\/div>

      \n

      \u2013 Khi nh\u1eadn h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, ph\u1ea3n \u00e1nh v\u00e0o gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n ho\u1eb7c chi ph\u00ed SXKD li\u00ean quan theo gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng, ghi:<\/p>\n

      N\u1ee3 c\u00e1c TK 627, 642,\u2026 (gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng kh\u00f4ng bao g\u1ed3m thu\u1ebf GTGT nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i n\u1ebfu thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT nh\u00e0 th\u1ea7u v\u00e0 bao g\u1ed3m thu\u1ebf TNDN nh\u00e0 th\u1ea7u)<\/p>\n

      C\u00f3 TK 331 \u2013 Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n (gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng kh\u00f4ng bao g\u1ed3m thu\u1ebf nh\u00e0 th\u1ea7u)<\/p>\n

      C\u00f3 TK 338 \u2013 Ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c (3388) (s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p thay cho nh\u00e0 th\u1ea7u).<\/p>\n

      \u2013 Ph\u1ea3n \u00e1nh thu\u1ebf GTGT c\u1ee7a h\u00e0ng nh\u1eadp kh\u1ea9u theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt thu\u1ebf, ghi:<\/p>\n

      N\u1ee3 TK 133 \u2013 Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (n\u1ebfu \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb)<\/p>\n

      N\u1ee3 c\u00e1c TK 627, 642,\u2026 (n\u1ebfu kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb)<\/p>\n

      C\u00f3 TK 33312 \u2013 Thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u.<\/p>\n

      \u2013 Khi \u1ee9ng ti\u1ec1n tr\u01b0\u1edbc ho\u1eb7c tr\u1ea3 ti\u1ec1n cho nh\u00e0 th\u1ea7u, ghi:<\/p>\n

      N\u1ee3 TK 331 \u2013 Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n<\/p>\n

      C\u00f3 c\u00e1c TK 111, 112 (gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng kh\u00f4ng bao g\u1ed3m thu\u1ebf nh\u00e0 th\u1ea7u).<\/p>\n

      \u0110\u1ed3ng th\u1eddi, ghi:<\/p>\n

      N\u1ee3 TK 3388 \u2013 Ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c (Thu\u1ebf TNDN ph\u1ea3i n\u1ed9p thay cho nh\u00e0 th\u1ea7u)<\/p>\n

      N\u1ee3 TK 1388 \u2013 Ph\u1ea3i thu kh\u00e1c (Thu\u1ebf GTGT nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i)<\/p>\n

      C\u00f3 TK 333 \u2013 Thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p Nh\u00e0 n\u01b0\u1edbc (3339) (s\u1ed1 thu\u1ebf GTGT v\u00e0 TNDN ph\u1ea3i n\u1ed9p thay cho nh\u00e0 th\u1ea7u).<\/p>\n

      \u2013 Khi doanh nghi\u1ec7p n\u1ed9p thu\u1ebf nh\u00e0 th\u1ea7u, ghi:<\/p>\n

      N\u1ee3 TK 333 \u2013 Thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p Nh\u00e0 n\u01b0\u1edbc (3339)<\/p>\n

      C\u00f3 c\u00e1c TK 111, 112.<\/p>\n

      \u0110\u1ed3ng th\u1eddi, ghi:<\/p>\n

      N\u1ee3 TK 133 \u2013 Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (n\u1ebfu thu\u1ebf GTGT nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i \u0111\u00e3 n\u1ed9p v\u00e0o NSNN \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb)<\/p>\n

      N\u1ee3 c\u00e1c TK 627, 642,\u2026 (n\u1ebfu kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb)<\/p>\n

      C\u00f3 TK 1388 \u2013 Ph\u1ea3i thu kh\u00e1c (Thu\u1ebf GTGT nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i).<\/p>\n<\/div><\/div>\n

      <\/span><\/p>\n

      4.3. Tr\u01b0\u1eddng h\u1ee3p gi\u00e1 ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi b\u00e1n tr\u00ean h\u1ee3p \u0111\u1ed3ng (bao g\u1ed3m thu\u1ebf GTGT c\u1ee7a nh\u00e0 th\u1ea7u, kh\u00f4ng bao g\u1ed3m Thu\u1ebf TNDN c\u1ee7a nh\u00e0 th\u1ea7u), doanh nghi\u1ec7p ch\u1ec9 ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m n\u1ed9p thu\u1ebf TNDN thay nh\u00e0 th\u1ea7u<\/strong><\/h4>\n

      <\/div>

      \n

      \u2013 Khi nh\u1eadn h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, ph\u1ea3n \u00e1nh v\u00e0o gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n ho\u1eb7c chi ph\u00ed SXKD li\u00ean quan theo gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng, ghi:<\/p>\n

      N\u1ee3 c\u00e1c TK 627, 642,.. (gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng kh\u00f4ng bao g\u1ed3m thu\u1ebf GTGT c\u1ee7a nh\u00e0 th\u1ea7u v\u00e0 bao g\u1ed3m thu\u1ebf TNDN nh\u00e0 th\u1ea7u)<\/p>\n

      C\u00f3 TK 331 \u2013 Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n (bao g\u1ed3m thu\u1ebf GTGT c\u1ee7a nh\u00e0 th\u1ea7u, kh\u00f4ng bao g\u1ed3m thu\u1ebf TNDN n\u1ed9p thay nh\u00e0 th\u1ea7u)<\/p>\n

      C\u00f3 TK 3388 \u2013 Ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c (s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p thay cho nh\u00e0 th\u1ea7u).<\/p>\n

      \u2013 Khi \u1ee9ng ti\u1ec1n tr\u01b0\u1edbc ho\u1eb7c tr\u1ea3 ti\u1ec1n cho nh\u00e0 th\u1ea7u, ghi:<\/p>\n

      N\u1ee3 TK 331 \u2013 Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n (gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng bao g\u1ed3m thu\u1ebf GTGT c\u1ee7a nh\u00e0 th\u1ea7u, kh\u00f4ng bao g\u1ed3m thu\u1ebf TNDN n\u1ed9p thay nh\u00e0 th\u1ea7u)<\/p>\n

      C\u00f3 c\u00e1c TK 111, 112 (gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng bao g\u1ed3m thu\u1ebf GTGT c\u1ee7a nh\u00e0 th\u1ea7u, kh\u00f4ng bao g\u1ed3m thu\u1ebf TNDN n\u1ed9p thay nh\u00e0 th\u1ea7u)<\/p>\n

      \u0110\u1ed3ng th\u1eddi, ghi:<\/p>\n

      N\u1ee3 TK 3388 \u2013 Ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c (Thu\u1ebf TNDN ph\u1ea3i n\u1ed9p thay cho nh\u00e0 th\u1ea7u)<\/p>\n

      N\u1ee3 TK 1388 \u2013 Ph\u1ea3i thu kh\u00e1c (Thu\u1ebf GTGT nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i)<\/p>\n

      C\u00f3 TK 333 \u2013 Thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p Nh\u00e0 n\u01b0\u1edbc (3339) (s\u1ed1 thu\u1ebf GTGT v\u00e0 TNDN ph\u1ea3i n\u1ed9p thay cho nh\u00e0 th\u1ea7u)<\/p>\n

      \u2013 Khi nh\u00e0 th\u1ea7u ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf, ghi:<\/p>\n

      N\u1ee3 TK 333 \u2013 Thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p Nh\u00e0 n\u01b0\u1edbc (3339)<\/p>\n

      C\u00f3 c\u00e1c TK 111, 112.<\/p>\n

      \u0110\u1ed3ng th\u1eddi, ghi:<\/p>\n

      N\u1ee3 TK 133 \u2013 Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (n\u1ebfu thu\u1ebf GTGT nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i \u0111\u00e3 n\u1ed9p v\u00e0o NSNN \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb)<\/p>\n

      N\u1ee3 c\u00e1c TK 627, 642,\u2026 (n\u1ebfu kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb)<\/p>\n

      C\u00f3 TK 1388 \u2013 Ph\u1ea3i thu kh\u00e1c (Thu\u1ebf GTGT nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i).<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

       <\/p>\n

      <\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":141,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"footnotes":"","_links_to":"","_links_to_target":""},"ht-kb-category":[2623,3301,3300,2636],"ht-kb-tag":[],"class_list":["post-83059","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-cau-hoi-thuong-gap-theo-nghiep-vu","ht_kb_category-chtg","ht_kb_category-6-khac","ht_kb_category-thue-cau-hoi-thuong-gap-theo-nghiep-vu"],"_links":{"self":[{"href":"\/accounting\/wp-json\/wp\/v2\/ht-kb\/83059","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\/141"}],"replies":[{"embeddable":true,"href":"\/accounting\/wp-json\/wp\/v2\/comments?post=83059"}],"version-history":[{"count":3,"href":"\/accounting\/wp-json\/wp\/v2\/ht-kb\/83059\/revisions"}],"predecessor-version":[{"id":83113,"href":"\/accounting\/wp-json\/wp\/v2\/ht-kb\/83059\/revisions\/83113"}],"wp:attachment":[{"href":"\/accounting\/wp-json\/wp\/v2\/media?parent=83059"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/accounting\/wp-json\/wp\/v2\/ht-kb-category?post=83059"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/accounting\/wp-json\/wp\/v2\/ht-kb-tag?post=83059"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}