{"id":23948,"date":"2023-05-26T14:07:55","date_gmt":"2023-05-26T07:07:55","guid":{"rendered":"https:\/\/amis.misa.vn\/?p=23948"},"modified":"2024-11-19T14:06:51","modified_gmt":"2024-11-19T07:06:51","slug":"chi-phi-van-chuyen-hach-toan-vao-tai-khoan-nao","status":"publish","type":"post","link":"https:\/\/amis.misa.vn\/23948\/chi-phi-van-chuyen-hach-toan-vao-tai-khoan-nao\/","title":{"rendered":"H\u1ea1ch to\u00e1n v\u00e0 ph\u00e2n b\u1ed5 chi ph\u00ed v\u1eadn chuy\u1ec3n t\u1eebng tr\u01b0\u1eddng h\u1ee3p"},"content":{"rendered":"<p style=\"text-align: justify;\">Chi ph\u00ed v\u1eadn chuy\u1ec3n l\u00e0 m\u1ed9t kho\u1ea3n chi ph\u00ed ph\u1ed5 bi\u1ebfn \u0111\u1ed1i v\u1edbi h\u1ea7u h\u1ebft c\u00e1c lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p, t\u1eeb th\u01b0\u01a1ng m\u1ea1i, s\u1ea3n xu\u1ea5t \u0111\u1ebfn d\u1ecbch v\u1ee5. V\u00ed d\u1ee5, \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p th\u01b0\u01a1ng m\u1ea1i, chi ph\u00ed v\u1eadn chuy\u1ec3n th\u01b0\u1eddng g\u1eafn li\u1ec1n v\u1edbi ho\u1ea1t \u0111\u1ed9ng mua h\u00e0ng. B\u1edfi v\u1eady, vi\u1ec7c h\u1ea1ch to\u00e1n v\u00e0 ph\u00e2n b\u1ed5 chi ph\u00ed v\u1eadn chuy\u1ec3n sao cho h\u1ee3p l\u00fd, ch\u00ednh x\u00e1c l\u1ea1i l\u00e0 v\u1ea5n \u0111\u1ec1 \u0111\u01b0\u1ee3c nhi\u1ec1u k\u1ebf to\u00e1n doanh nghi\u1ec7p quan t\u00e2m. B\u00e0i vi\u1ebft n\u00e0y s\u1ebd chia s\u1ebb nh\u1eefng ki\u1ebfn th\u1ee9c chuy\u00ean s\u00e2u v\u1ec1 h\u1ea1ch to\u00e1n chi ph\u00ed v\u1eadn chuy\u1ec3n, gi\u00fap doanh nghi\u1ec7p qu\u1ea3n l\u00fd v\u00e0 ph\u00e2n b\u1ed5 chi ph\u00ed hi\u1ec7u qu\u1ea3.<\/p>\n<h2><strong>1. H\u1ea1ch to\u00e1n chi ph\u00ed v\u1eadn chuy\u1ec3n<\/strong><\/h2>\n<p style=\"text-align: justify;\">Theo chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n 02 v\u1ec1 <a title=\"H\u00e0ng t\u1ed3n kho l\u00e0 g\u00ec? Ph\u00e2n lo\u1ea1i v\u00e0 qu\u1ea3n l\u00fd h\u00e0ng t\u1ed3n kho hi\u1ec7u qu\u1ea3\" href=\"https:\/\/amis.misa.vn\/30882\/hang-ton-kho\/\" target=\"_blank\" rel=\"noopener\">h\u00e0ng t\u1ed3n kho<\/a>, h\u00e0ng t\u1ed3n kho \u0111\u01b0\u1ee3c t\u00ednh theo gi\u00e1 g\u1ed1c, bao g\u1ed3m: Chi ph\u00ed mua, chi ph\u00ed ch\u1ebf bi\u1ebfn v\u00e0 c\u00e1c chi ph\u00ed li\u00ean quan tr\u1ef1c ti\u1ebfp kh\u00e1c ph\u00e1t sinh \u0111\u1ec3 c\u00f3 \u0111\u01b0\u1ee3c h\u00e0ng t\u1ed3n kho \u1edf \u0111\u1ecba \u0111i\u1ec3m v\u00e0 tr\u1ea1ng th\u00e1i hi\u1ec7n t\u1ea1i.<\/p>\n<figure id=\"attachment_137429\" aria-describedby=\"caption-attachment-137429\" style=\"width: 1000px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-137429\" src=\"\/wp-content\/uploads\/2023\/05\/hach-toan-va-phan-bo-chi-phi-hang-ton-kho.jpg\" alt=\"\" width=\"1000\" height=\"500\" srcset=\"\/wp-content\/uploads\/2023\/05\/hach-toan-va-phan-bo-chi-phi-hang-ton-kho.jpg 1000w, \/wp-content\/uploads\/2023\/05\/hach-toan-va-phan-bo-chi-phi-hang-ton-kho-500x250.jpg 500w, \/wp-content\/uploads\/2023\/05\/hach-toan-va-phan-bo-chi-phi-hang-ton-kho-768x384.jpg 768w\" sizes=\"(max-width: 1000px) 100vw, 1000px\" \/><figcaption id=\"caption-attachment-137429\" class=\"wp-caption-text\">Theo chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n 02 v\u1ec1 h\u00e0ng t\u1ed3n kho, h\u00e0ng t\u1ed3n kho \u0111\u01b0\u1ee3c t\u00ednh theo gi\u00e1 g\u1ed1c<\/figcaption><\/figure>\n<p style=\"text-align: justify;\">Trong \u0111\u00f3 chi ph\u00ed v\u1eadn chuy\u1ec3n, b\u1ed1c x\u1ebfp, b\u1ea3o qu\u1ea3n trong qu\u00e1 tr\u00ecnh mua h\u00e0ng thu\u1ed9c nh\u00f3m chi ph\u00ed mua t\u1ee9c l\u00e0 chi ph\u00ed li\u00ean quan tr\u1ef1c ti\u1ebfp ph\u00e1t sinh \u0111\u1ec3 c\u00f3 \u0111\u01b0\u1ee3c h\u00e0ng t\u1ed3n kho \u1edf \u0111\u1ecba \u0111i\u1ec3m v\u00e0 tr\u1ea1ng th\u00e1i hi\u1ec7n t\u1ea1i, n\u00ean s\u1ebd \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o gi\u00e1 g\u1ed1c h\u00e0ng t\u1ed3n kho.<\/p>\n<p style=\"text-align: justify;\">Theo chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n 03, chi ph\u00ed v\u1eadn chuy\u1ec3n v\u00e0 b\u1ed1c x\u1ebfp ban \u0111\u1ea7u l\u00e0 nh\u00f3m chi ph\u00ed li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn vi\u1ec7c \u0111\u01b0a t\u00e0i s\u1ea3n v\u00e0o tr\u1ea1ng th\u00e1i s\u1eb5n s\u00e0ng s\u1eed d\u1ee5ng v\u00e0 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh.<\/p>\n<blockquote>\n<p style=\"text-align: justify;\">\u21d2 <em>Nh\u01b0 v\u1eady, chi ph\u00ed v\u1eadn chuy\u1ec3n \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o t\u00e0i kho\u1ea3n h\u00e0ng t\u1ed3n kho ho\u1eb7c t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh t\u01b0\u01a1ng \u1ee9ng.<\/em><\/p>\n<\/blockquote>\n<p style=\"text-align: justify;\">Khi doanh nghi\u1ec7p mua h\u00e0ng h\u00f3a s\u1ebd ph\u00e1t sinh chi ph\u00ed v\u1eadn chuy\u1ec3n, k\u1ebf to\u00e1n doanh nghi\u1ec7p ti\u1ebfn h\u00e0nh ghi nh\u1eadn c\u00e1c kho\u1ea3n chi ph\u00ed n\u00e0y v\u00e0o gi\u00e1 tr\u1ecb h\u00e0ng nh\u1eadp kho, b\u00fat to\u00e1n ghi nh\u1eadn:<\/p>\n<p style=\"padding-left: 40px;\">N\u1ee3 TK 156, 152, 155, 211: s\u1ed1 ti\u1ec1n v\u1eadn chuy\u1ec3n \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o gi\u00e1 g\u1ed1c h\u00e0ng t\u1ed3n kho ho\u1eb7c nguy\u00ean gi\u00e1 TSC\u0110<\/p>\n<p style=\"padding-left: 40px;\">N\u1ee3 TK 133: s\u1ed1 thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/p>\n<p style=\"padding-left: 80px;\">C\u00f3 TK 111,112,131<\/p>\n<p style=\"text-align: justify;\">Tuy nhi\u00ean, c\u00f4ng t\u00e1c h\u1ea1ch to\u00e1n chi ph\u00ed v\u1eadn chuy\u1ec3n trong th\u1ef1c t\u1ebf s\u1ebd ph\u1ee9c t\u1ea1p h\u01a1n, do c\u00f3 c\u00f3 nhi\u1ec1u tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p mua nhi\u1ec1u m\u1eb7t h\u00e0ng ho\u1eb7c nhi\u1ec1u lo\u1ea1i t\u00e0i s\u1ea3n trong c\u00f9ng m\u1ed9t l\u1ea7n v\u1eadn chuy\u1ec3n. L\u00fac n\u00e0y, k\u1ebf to\u00e1n ph\u1ea3i ti\u1ebfn h\u00e0nh ph\u00e2n b\u1ed5 chi ph\u00ed v\u1eadn chuy\u1ec3n cho t\u1eebng lo\u1ea1i m\u1eb7t h\u00e0ng, chi ti\u1ebft \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y \u1edf ph\u1ea7n 2 &#8211; ph\u00e2n b\u1ed5 chi ph\u00ed v\u1eadn chuy\u1ec3n.<\/p>\n<p style=\"text-align: center;\">\n    <link rel=\"stylesheet\" href=\"\/wp-content\/plugins\/embed-popup-aimarketing\/embed-popup.css?ver=6.0\">\n    <!-- AMIS aiMarketing Form Embed Code -->\n    <div class=\"popup-embed-img\"><img decoding=\"async\" alt=\"ebook-quy-trin-ke-toan\" src=\"https:\/\/amis.misa.vn\/wp-content\/uploads\/2023\/05\/ebook-quy-trinh-ke-toan.png\"><\/div>\n    <div class=\"aimarketing-form-embed-code embed-popup-shortcode\" id=\"embedPopupShortcode\">\n        <script env=production id=\"ladizone-form-renderer\" src=\"https:\/\/amismisa.misacdn.net\/apps\/aimarketing\/form-editor\/static\/js\/form-renderer.js\"><\/script>\n        <script render-for=\"08e5b32b-9164-45b5-bcc0-597accc8335b\">\n            globalThis.lzfr.renderExternalForm({formId: \"08e5b32b-9164-45b5-bcc0-597accc8335b\", tenantId: \"56c33c47-78ec-4b3a-92ba-9fdb7830a6d4\", domainUnomi: \"https:\/\/ladizone.com\" });\n        <\/script>\n    <\/div>    \n    <!-- end AMIS aiMarketing Form Embed Code -->\n    <script defer src=\"\/wp-content\/plugins\/embed-popup-aimarketing\/embed-popup.js?ver=6.0\"><\/script><\/p>\n<h2><strong>2. H\u01b0\u1edbng d\u1eabn ph\u00e2n b\u1ed5 chi ph\u00ed v\u1eadn chuy\u1ec3n<\/strong><\/h2>\n<p style=\"text-align: justify;\">Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p mua t\u1eeb 02 m\u1eb7t h\u00e0ng tr\u1edf l\u00ean th\u00ec chi ph\u00ed v\u1eadn chuy\u1ec3n n\u00f3i ri\u00eang v\u00e0 chi ph\u00ed mua h\u00e0ng n\u00f3i chung c\u1ea7n \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 cho t\u1eebng lo\u1ea1i m\u1eb7t h\u00e0ng tr\u01b0\u1edbc r\u1ed3i m\u1edbi ti\u1ebfng h\u00e0nh h\u1ea1ch to\u00e1n chi ph\u00ed v\u1eadn chuy\u1ec3n ri\u00eang cho t\u1eebng m\u1eb7t h\u00e0ng v\u00e0o gi\u00e1 tr\u1ecb nh\u1eadp kho hay nguy\u00ean gi\u00e1 c\u1ee7a ch\u00fang.<\/p>\n<p style=\"text-align: justify;\">Hi\u1ec7n nay, k\u1ebf to\u00e1n doanh nghi\u1ec7p c\u00f3 th\u1ec3 l\u1ef1a ch\u1ecdn m\u1ed9t trong hai c\u00e1ch th\u1ee9c ph\u00e2n b\u1ed5 chi ph\u00ed v\u1eadn chuy\u1ec3n, bao g\u1ed3m:<\/p>\n<ul>\n<li style=\"text-align: justify;\">Ph\u00e2n b\u1ed5 theo <strong>ti\u00eau th\u1ee9c gi\u00e1 tr\u1ecb mua<\/strong>;<\/li>\n<li style=\"text-align: justify;\">Ph\u00e2n b\u1ed5 theo <strong>ti\u00eau th\u1ee9c <\/strong><strong>s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng h\u00f3a mua<\/strong>.<\/li>\n<\/ul>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\"><div class=\"more-knowledge\"><div class=\"title\">T\u00ecm hi\u1ec3u th\u00eam<\/div><li> <a href=\"https:\/\/amis.misa.vn\/49342\/phieu-xuat-kho-kiem-van-chuyen-noi-bo\/\"   name=\"tim_hieu_them\"  target=\"_blank\">M\u1eabu phi\u1ebfu xu\u1ea5t kho ki\u00eam v\u1eadn chuy\u1ec3n n\u1ed9i b\u1ed9 v\u00e0 c\u00e1c quy \u0111\u1ecbnh c\u1ea7n bi\u1ebft<\/a><\/li><li> <a href=\"https:\/\/amis.misa.vn\/35266\/hop-dong-van-chuyen-hang-hoa\/\"   name=\"tim_hieu_them\"  target=\"_blank\">M\u1eabu h\u1ee3p \u0111\u1ed3ng v\u1eadn chuy\u1ec3n h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt m\u1edbi nh\u1ea5t hi\u1ec7n nay<\/a><\/li><\/div><\/span><\/p>\n<h3><strong>2.1. Ph\u00e2n b\u1ed5 chi ph\u00ed v\u1eadn chuy\u1ec3n theo ti\u00eau th\u1ee9c gi\u00e1 mua<\/strong><\/h3>\n<p style=\"text-align: justify;\">N\u1ebfu doanh nghi\u1ec7p l\u1ef1a ch\u1ecdn ph\u00e2n b\u1ed5 chi ph\u00ed v\u1eadn chuy\u1ec3n theo ti\u00eau th\u1ee9c gi\u00e1 mua h\u00e0ng h\u00f3a th\u00ec th\u1ef1c hi\u1ec7n ph\u00e2n b\u1ed5 theo c\u00f4ng th\u1ee9c:<\/p>\n<table style=\"width: 100%; height: 52px;\">\n<tbody>\n<tr style=\"height: 25px;\">\n<td style=\"text-align: center; height: 52px;\" rowspan=\"2\"><em>Chi ph\u00ed ph\u00e2n b\u1ed5 cho h\u00e0ng nh\u1eadp kho<\/em><\/td>\n<td style=\"text-align: center; height: 52px;\" rowspan=\"2\"><em>=<\/em><\/td>\n<td style=\"text-align: center; height: 26px;\"><em>Chi ph\u00ed mua t\u1eebng m\u1eb7t h\u00e0ng<\/em><\/td>\n<td style=\"text-align: center; height: 52px;\" rowspan=\"2\"><em>x<\/em><\/td>\n<td style=\"text-align: center; height: 52px;\" rowspan=\"2\"><em>Chi ph\u00ed v\u1eadn chuy\u1ec3n chung<\/em><\/td>\n<\/tr>\n<tr style=\"height: 27px;\">\n<td style=\"text-align: center; height: 26px;\"><em>T\u1ed5ng gi\u00e1 tr\u1ecb h\u00e0ng mua<\/em><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">Ph\u00e2n b\u1ed5 chi ph\u00ed theo c\u00e1ch th\u1ee9c n\u00e0y c\u00f3 \u01b0u \u0111i\u1ec3m l\u00e0 t\u00ednh ch\u00ednh x\u00e1c cao h\u01a1n, do \u0111\u00f3 nh\u1eefng l\u00f4 h\u00e0ng c\u00f3 ch\u00eanh l\u1ec7ch gi\u00e1 tr\u1ecb l\u1edbn th\u00ec n\u00ean s\u1eed d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p n\u00e0y. Tuy nhi\u00ean, v\u00ec t\u00ednh to\u00e1n ph\u00e2n b\u1ed5 theo ti\u00eau th\u1ee9c gi\u00e1 mua t\u01b0\u01a1ng \u0111\u1ed1i ph\u1ee9c t\u1ea1p n\u00ean trong tr\u01b0\u1eddng h\u1ee3p s\u1ed1 l\u01b0\u1ee3ng nh\u1eadp l\u1edbn th\u00ec s\u1eed d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p n\u00e0y s\u1ebd g\u1eb7p nhi\u1ec1u kh\u00f3 kh\u0103n.<\/p>\n<p style=\"text-align: justify;\">V\u00ed d\u1ee5: (\u0110VT: \u0111\u1ed3ng)<\/p>\n<p>A mua 3 m\u1eb7t h\u00e0ng thanh to\u00e1n b\u1eb1ng ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng, chi ti\u1ebft nh\u01b0 sau:<\/p>\n<table>\n<tbody>\n<tr>\n<td style=\"text-align: justify;\">M\u1eb7t h\u00e0ng<\/td>\n<td style=\"text-align: justify;\">\u0110VT<\/td>\n<td style=\"text-align: justify;\">S\u1ed1 l\u01b0\u1ee3ng<\/td>\n<td style=\"text-align: justify;\">\u0110\u01a1n gi\u00e1\u00a0 (ch\u01b0a bao g\u1ed3m VAT)<\/td>\n<td style=\"text-align: justify;\">T\u1ed5ng gi\u00e1 tr\u1ecb (ch\u01b0a bao g\u1ed3m VAT)<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: justify;\">S\u1ea3n ph\u1ea9m A<\/td>\n<td style=\"text-align: justify;\">SP<\/td>\n<td style=\"text-align: justify;\">10<\/td>\n<td style=\"text-align: justify;\">2.000.000<\/td>\n<td style=\"text-align: justify;\">20.000.000<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: justify;\">S\u1ea3n ph\u1ea9m B<\/td>\n<td style=\"text-align: justify;\">SP<\/td>\n<td style=\"text-align: justify;\">15<\/td>\n<td style=\"text-align: justify;\">2.500.000<\/td>\n<td style=\"text-align: justify;\">25.000.000<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: justify;\">S\u1ea3n ph\u1ea9m C<\/td>\n<td style=\"text-align: justify;\">SP<\/td>\n<td style=\"text-align: justify;\">20<\/td>\n<td style=\"text-align: justify;\">2.750.000<\/td>\n<td style=\"text-align: justify;\">27.500.000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">Chi ph\u00ed v\u1eadn chuy\u1ec3n cho l\u00f4 h\u00e0ng l\u00e0 2.000.000 ch\u01b0a bao g\u1ed3m VAT \u0111\u1ec3 \u0111\u01b0a \u0111\u01b0\u1ee3c c\u00e1c h\u00e0ng h\u00f3a v\u1ec1 \u0111\u1ebfn kho c\u1ee7a .<\/p>\n<p style=\"text-align: justify;\">K\u1ebf to\u00e1n vi\u00ean ti\u1ebfn h\u00e0nh ph\u00e2n b\u1ed5 chi ph\u00ed v\u1eadn chuy\u1ec3n cho t\u1eebng m\u1eb7t h\u00e0ng nh\u01b0 sau:<\/p>\n<table>\n<tbody>\n<tr>\n<td style=\"text-align: center;\" rowspan=\"2\">Chi ph\u00ed v\u1eadn chuy\u1ec3n SP A<\/td>\n<td style=\"text-align: center;\" rowspan=\"2\">=<\/td>\n<td style=\"text-align: center;\">20.000.000<\/td>\n<td style=\"text-align: center;\" rowspan=\"2\">x<\/td>\n<td style=\"text-align: center;\" rowspan=\"2\">2.000.000<\/td>\n<td style=\"text-align: center;\" rowspan=\"2\">=<\/td>\n<td style=\"text-align: center;\" rowspan=\"2\">551.724, 183<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">72.500.000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<table style=\"width: 100%; height: 52px;\">\n<tbody>\n<tr style=\"height: 26px;\">\n<td style=\"text-align: center; width: 32.5451%; height: 52px;\" rowspan=\"2\">Chi ph\u00ed v\u1eadn chuy\u1ec3n SP B<\/td>\n<td style=\"text-align: center; width: 4.61712%; height: 52px;\" rowspan=\"2\">=<\/td>\n<td style=\"text-align: center; width: 17.0045%; height: 26px;\">25.000.000<\/td>\n<td style=\"text-align: center; width: 4.39189%; height: 52px;\" rowspan=\"2\">x<\/td>\n<td style=\"text-align: center; width: 15.4279%; height: 52px;\" rowspan=\"2\">2.000.000<\/td>\n<td style=\"text-align: center; width: 4.84233%; height: 52px;\" rowspan=\"2\">=<\/td>\n<td style=\"text-align: center; width: 19.2568%; height: 52px;\" rowspan=\"2\">689.655,172<\/td>\n<\/tr>\n<tr style=\"height: 26px;\">\n<td style=\"text-align: center; width: 17.0045%; height: 26px;\">72.500.000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<table style=\"border-collapse: collapse; width: 100%;\">\n<tbody>\n<tr>\n<td style=\"width: 27.545%; text-align: center;\">Chi ph\u00ed v\u1eadn chuy\u1ec3n SP C<\/td>\n<td style=\"width: 4.79732%; text-align: center;\">=<\/td>\n<td style=\"width: 42.6352%; text-align: center;\">2.000.000 &#8211; 551.724,183 &#8211; 689.655,172<\/td>\n<td style=\"width: 5.69822%; text-align: center;\">=<\/td>\n<td style=\"width: 19.3243%; text-align: center;\">758.620,645<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Nh\u01b0 v\u1eady, k\u1ebf to\u00e1n doanh nghi\u1ec7p h\u1ea1ch to\u00e1n gi\u00e1 tr\u1ecb nh\u1eadp kho c\u1ee7a t\u1eebng m\u1eb7t h\u00e0ng bao g\u1ed3m c\u1ea3 chi ph\u00ed v\u1eadn chuy\u1ec3n \u0111\u00e3 ph\u00e2n b\u1ed5 nh\u01b0 sau:<\/p>\n<p style=\"padding-left: 40px;\">N\u1ee3 TK 156 SP A: 20.551.724,183<\/p>\n<p style=\"padding-left: 40px;\">N\u1ee3 TK 156 SP B: 25.689.655,172<\/p>\n<p style=\"padding-left: 40px;\">N\u1ee3 TK 156 SP C: 28.258.620,645<\/p>\n<p style=\"padding-left: 40px;\">N\u1ee3 TK 133 7.450.000<\/p>\n<p style=\"padding-left: 80px;\">C\u00f3 TK 112 81.950.000<\/p>\n<blockquote>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/amis.misa.vn\/amis-ke-toan\/?source=Amisblog&amp;medium=content&amp;campaign=chi-phi-van-chuyen-hach-toan-vao-tai-khoan-nao&amp;content=text\" target=\"_blank\" rel=\"noopener\">Ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n online<\/a> MISA AMIS gi\u00fap k\u1ebf to\u00e1n d\u1ec5 d\u00e0ng ph\u00e2n b\u1ed5 chi ph\u00ed mua h\u00e0ng v\u00e0 h\u1ea1ch to\u00e1n t\u1ef1 \u0111\u1ed9ng, gi\u00fap k\u1ebf to\u00e1n gi\u1ea3m t\u1edbi 80% thao t\u00e1c th\u1ee7 c\u00f4ng, h\u1ea1n ch\u1ebf t\u1ed1i \u0111a sai s\u00f3t.<\/p>\n<\/blockquote>\n<p style=\"text-align: center;\"><span data-sheets-root=\"1\"><style>\n\t\t\t.custom-shortcode-trial-btn {\n\t\t\t\tbackground-color: #64d211;\n\t\t\t\tborder-radius: 100px;\n\t\t\tbox-shadow: rgba(0, 0, 0, 0.24) 0px 3px 8px;\n\t\t\t\tcolor: #fff;\n\t\t\t\tcursor: pointer;\n\t\t\t\tdisplay: inline-block;\n\t\t\t\tfont-family: CerebriSans-Regular, -apple-system, system-ui, Roboto, sans-serif;\n\t\t\t\tpadding: 7px 20px;\n\t\t\t\ttext-align: center;\n\t\t\t\ttext-decoration: none;\n\t\t\t\ttransition: all 250ms;\n\t\t\t\tborder: 0;\n\t\t\t\tfont-size: 24px;\n\t\t\t\tuser-select: none;\n\t\t\t\t-webkit-user-select: none;\n\t\t\t\ttouch-action: manipulation;\n\t\t\t\twidth: fit-content;\n\t\t\t}\n\n\t\t\t.custom-shortcode-trial-btn:hover {\n\n\t\t\t\ttransform: scale(1.05) rotate(-0deg);\n\t\t\t}\n\n\t\t\ta.custom-shortcode-trial-btn:hover,\n\t\t\ta.custom-shortcode-trial-btn:focus {\n\t\t\t\topacity: 1!important;\n\t\t\t\tcolor: #FFF;\n\t\t\t}\n\t\t<\/style>\n\t\t<a rel=\"nofollow\" class=\"custom-shortcode-trial-btn\" target=\"_blank\" href=\"https:\/\/amis.misa.vn\/amis-ke-toan\/?source=Amisblog&amp;medium=content&amp;campaign=chi-phi-van-chuyen-hach-toan-vao-tai-khoan-nao&amp;content=text\" name=\"click_content_link\" style=\"\n            background-color: #ff6600;color: #fff;\n            \">\n            T\u00ecm hi\u1ec3u th\u00eam\n            <\/a><\/span><\/p>\n<h3><strong>2.2. Ph\u00e2n b\u1ed5 chi ph\u00ed v\u1eadn chuy\u1ec3n theo s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng h\u00f3a mua<\/strong><\/h3>\n<p style=\"text-align: justify;\">N\u1ebfu l\u1ef1a ch\u1ecdn ph\u00e2n b\u1ed5 chi ph\u00ed v\u1eadn chuy\u1ec3n theo s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng h\u00f3a mua, k\u1ebf to\u00e1n vi\u00ean t\u00ednh to\u00e1n nh\u01b0 sau:<\/p>\n<table style=\"width: 100%; height: 52px;\">\n<tbody>\n<tr style=\"height: 26px;\">\n<td style=\"height: 52px; text-align: center;\" rowspan=\"2\"><em>Chi ph\u00ed ph\u00e2n b\u1ed5 cho h\u00e0ng nh\u1eadp kho<\/em><\/td>\n<td style=\"height: 52px; text-align: center;\" rowspan=\"2\"><em>=<\/em><\/td>\n<td style=\"height: 26px; text-align: center;\"><em>S\u1ed1 l\u01b0\u1ee3ng t\u1eebng m\u1eb7t h\u00e0ng<\/em><\/td>\n<td style=\"height: 52px; text-align: center;\" rowspan=\"2\"><em>x<\/em><\/td>\n<td style=\"height: 52px; text-align: center;\" rowspan=\"2\"><em>Chi ph\u00ed v\u1eadn chuy\u1ec3n chung<\/em><\/td>\n<\/tr>\n<tr style=\"height: 26px;\">\n<td style=\"height: 26px; text-align: center;\"><em>T\u1ed5ng s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng mua<\/em><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u0110\u00e2y l\u00e0 ph\u01b0\u01a1ng ph\u00e1p ph\u00e2n b\u1ed5 chi ph\u00ed v\u1eadn chuy\u1ec3n \u0111\u01b0\u1ee3c nhi\u1ec1u k\u1ebf to\u00e1n vi\u00ean l\u1ef1a ch\u1ecdn h\u01a1n v\u00ec t\u00ednh to\u00e1n d\u1ec5 d\u00e0ng h\u01a1n. Tuy nhi\u00ean, k\u1ebft qu\u1ea3 c\u1ee7a ph\u00e2n b\u1ed5 chi ph\u00ed theo s\u1ed1 l\u01b0\u1ee3ng t\u1eebng m\u1eb7t h\u00e0ng mang t\u00ednh ch\u1ea5t t\u01b0\u01a1ng \u0111\u1ed1i v\u00ec c\u00f2n ph\u1ee5 thu\u1ed9c v\u00e0o s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng h\u00f3a m\u00e0 \u0111\u00e3 nh\u1eadp v\u1ec1 kho.<\/p>\n<p>V\u00ed d\u1ee5:<\/p>\n<p>B mua 3 m\u1eb7t h\u00e0ng thanh to\u00e1n b\u1eb1ng ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng, chi ti\u1ebft nh\u01b0 sau: (\u0110VT: VND)<\/p>\n<table>\n<tbody>\n<tr>\n<td>M\u1eb7t h\u00e0ng<\/td>\n<td>\u0110VT<\/td>\n<td>S\u1ed1 l\u01b0\u1ee3ng<\/td>\n<td>\u0110\u01a1n gi\u00e1\u00a0 (ch\u01b0a bao g\u1ed3m VAT)<\/td>\n<td>T\u1ed5ng gi\u00e1 tr\u1ecb (ch\u01b0a bao g\u1ed3m VAT)<\/td>\n<\/tr>\n<tr>\n<td>S\u1ea3n ph\u1ea9m X<\/td>\n<td>Kg<\/td>\n<td>100<\/td>\n<td>400.000<\/td>\n<td>40.000.000<\/td>\n<\/tr>\n<tr>\n<td>S\u1ea3n ph\u1ea9m Y<\/td>\n<td>Kg<\/td>\n<td>150<\/td>\n<td>550.000<\/td>\n<td>82.500.000<\/td>\n<\/tr>\n<tr>\n<td>S\u1ea3n ph\u1ea9m Z<\/td>\n<td>Kg<\/td>\n<td>250<\/td>\n<td>575.000<\/td>\n<td>143.750.000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Chi ph\u00ed v\u1eadn chuy\u1ec3n cho l\u00f4 h\u00e0ng l\u00e0 6.000.000 ch\u01b0a bao g\u1ed3m VAT \u0111\u1ec3 \u0111\u01b0a \u0111\u01b0\u1ee3c c\u00e1c h\u00e0ng h\u00f3a v\u1ec1 \u0111\u1ebfn kho c\u1ee7a<\/p>\n<table>\n<tbody>\n<tr>\n<td rowspan=\"2\"><span style=\"font-family: arial, helvetica, sans-serif;\">C<\/span>hi ph\u00ed v\u1eadn chuy\u1ec3n SP X<\/td>\n<td rowspan=\"2\">=<\/td>\n<td>100<\/td>\n<td rowspan=\"2\">x<\/td>\n<td rowspan=\"2\">6.000.000<\/td>\n<td rowspan=\"2\">=<\/td>\n<td rowspan=\"2\">1.200.000<\/td>\n<\/tr>\n<tr>\n<td>500<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<table style=\"width: 100%; height: 53px;\">\n<tbody>\n<tr style=\"height: 26px;\">\n<td style=\"height: 53px;\" rowspan=\"2\">Chi ph\u00ed v\u1eadn chuy\u1ec3n SP Y<\/td>\n<td style=\"height: 53px;\" rowspan=\"2\">=<\/td>\n<td style=\"height: 26px;\">150<\/td>\n<td style=\"height: 53px;\" rowspan=\"2\">x<\/td>\n<td style=\"height: 53px;\" rowspan=\"2\">6.000.000<\/td>\n<td style=\"height: 53px;\" rowspan=\"2\">=<\/td>\n<td style=\"height: 53px;\" rowspan=\"2\">1.800.000<\/td>\n<\/tr>\n<tr style=\"height: 27px;\">\n<td style=\"height: 27px;\"><span style=\"font-family: arial, helvetica, sans-serif;\">500<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<table style=\"border-collapse: collapse; width: 100%;\">\n<tbody>\n<tr>\n<td style=\"width: 27.545%; text-align: center;\">Chi ph\u00ed v\u1eadn chuy\u1ec3n SP Z<\/td>\n<td style=\"width: 4.79732%; text-align: center;\">=<\/td>\n<td style=\"width: 42.6352%; text-align: center;\">6.000.000 &#8211; 3.000.000<\/td>\n<td style=\"width: 5.69822%; text-align: center;\">=<\/td>\n<td style=\"width: 19.3243%; text-align: center;\"><span style=\"text-align: justify; font-family: Verdana, BlinkMacSystemFont, -apple-system, 'Segoe UI', Roboto, Oxygen, Ubuntu, Cantarell, 'Open Sans', 'Helvetica Neue', sans-serif;\">3.000.000<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">Nh\u01b0 v\u1eady, k\u1ebf to\u00e1n doanh nghi\u1ec7p h\u1ea1ch to\u00e1n gi\u00e1 tr\u1ecb nh\u1eadp kho c\u1ee7a t\u1eebng m\u1eb7t h\u00e0ng bao g\u1ed3m c\u1ea3 chi ph\u00ed v\u1eadn chuy\u1ec3n \u0111\u00e3 ph\u00e2n b\u1ed5 nh\u01b0 sau:<\/p>\n<p style=\"padding-left: 40px;\">N\u1ee3 TK 156 SP A: 41.200.000<\/p>\n<p style=\"padding-left: 40px;\">N\u1ee3 TK 156 SP B: 84.300.000<\/p>\n<p style=\"padding-left: 40px;\">N\u1ee3 TK 156 SP C: 146.750.000<\/p>\n<p style=\"padding-left: 40px;\">N\u1ee3 TK 133: 26.625.000<\/p>\n<p style=\"padding-left: 80px;\">C\u00f3 TK 112: 298.875.000<\/p>\n<p>L\u01b0u \u00fd:<\/p>\n<p style=\"text-align: justify;\">Ngo\u00e0i ra, c\u00f3 m\u1ed9t tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t ph\u1ee9c t\u1ea1p h\u01a1n, \u0111\u00f3 l\u00e0 khi c\u00e1c h\u00e0ng h\u00f3a, TSC\u0110, c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5, nguy\u00ean v\u1eadt li\u1ec7u&#8230;\u0111\u1ea7u v\u00e0o d\u00f9ng \u0111\u1ec3 SXKD s\u1ea3n ph\u1ea9m ch\u1ecbu thu\u1ebf GTGT v\u00e0 kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT &#8211; c\u00f9ng ch\u1ecbu 1 chi ph\u00ed v\u1eadn chuy\u1ec3n.<\/p>\n<p style=\"text-align: justify;\">L\u00fac n\u00e0y, ngo\u00e0i vi\u1ec7c ph\u00e2n b\u1ed5 chi ph\u00ed v\u1eadn chuy\u1ec3n nh\u01b0 tr\u00ean, k\u1ebf to\u00e1n c\u00f2n ph\u1ea3i ti\u1ebfn h\u00e0nh ph\u00e2n b\u1ed5 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a chi ph\u00ed v\u1eadn chuy\u1ec3n n\u00e0y. Ph\u1ea7n thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a chi ph\u00ed v\u1eadn chuy\u1ec3n \u1ee9ng v\u1edbi h\u00e0ng h\u00f3a, NVL&#8230;d\u00f9ng cho s\u1ea3n ph\u1ea9m kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT th\u00ec s\u1ebd \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o t\u00e0i kho\u1ea3n h\u00e0ng t\u1ed3n kho\/TSC\u0110 t\u01b0\u01a1ng \u1ee9ng.<\/p>\n<p style=\"text-align: justify;\">K\u1ebf to\u00e1n th\u01b0\u1eddng xuy\u00ean g\u1eb7p ph\u1ea3i tr\u01b0\u1eddng h\u1ee3p c\u1ea7n ph\u00e2n b\u1ed5 chi ph\u00ed v\u1eadn chuy\u1ec3n c\u0169ng nh\u01b0 c\u00e1c chi ph\u00ed mua h\u00e0ng kh\u00e1c, \u0111\u1eb7c bi\u1ec7t d\u1ec5 sai s\u00f3t n\u1ebfu chi ph\u00ed v\u1eadn chuy\u1ec3n chung cho nhi\u1ec1u lo\u1ea1i h\u00e0ng h\u00f3a, t\u00e0i s\u1ea3n kh\u00e1c nhau. Tuy nhi\u00ean hi\u1ec7n nay, m\u1ed9t s\u1ed1 ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n th\u00f4ng minh nh\u01b0 <a href=\"https:\/\/amis.misa.vn\/amis-ke-toan\/\">ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n<\/a> online MISA AMIS, MISA SME&#8230;c\u00f3 th\u1ec3 t\u1ef1 \u0111\u1ed9ng ph\u00e2n b\u1ed5 chi ph\u00ed mua h\u00e0ng, ti\u1ebft ki\u1ec7m ho\u00e0n to\u00e0n c\u00f4ng t\u00e1c t\u00ednh to\u00e1n th\u1ee7 c\u00f4ng cho k\u1ebf to\u00e1n.<\/p>\n<p><span data-sheets-root=\"1\" data-sheets-value=\"{&quot;1&quot;:2,&quot;2&quot;:&quot;&lt;style&gt;\r\n\t\t.custom-slider .owl-nav button[type=&quot;button&quot;] {\r\n\t\t\toutline: none !important;\r\n\t\t\tbackground: none !important;\r\n\t\t\tposition: absolute;\r\n\t\t\ttop: calc(50% - 95px);\r\n\t\t}\r\n\t\t.custom-slider .owl-prev {\r\n\t\t\tposition: absolute;\r\n\t\t\ttop: calc(50% - 90px);\r\n\t\t\tleft: calc(0% - 40px);\r\n\t\t}\r\n\t\t.custom-slider .ic-back {\r\n\t\t\ttransform: scale(-1);\r\n\t\t}\r\n\t\t.custom-slider .owl-nav button.owl-next {\r\n\t\t\tright: calc(0% - 40px);\r\n\t\t}\r\n\r\n\t\t.custom-slider .owl-dots .owl-dot.active span {\r\n\t\t\theight: 10px;\r\n\t\t\twidth: 10px;\r\n\t\t\tborder: 0;\r\n\t\t\tbackground: #0060f9;\r\n\t\t}\r\n\t\t.custom-slider .owl-nav button[type=&quot;button&quot;].owl-prev {\r\n\t\t\tleft: 24px;\r\n\t\t}\r\n\r\n\t\t.custom-slider .owl-nav button[type=&quot;button&quot;].owl-next {\r\n\t\t\tright: 24px;\r\n\t\t}\r\n   &lt;\/style&gt;&lt;div class=&quot;custom-slider owl-carousel owl-theme&quot;&gt;\r\n\t        &lt;div class=&quot;carousel-inner&quot;&gt;\r\n\t        \t&lt;img src=&quot;&quot;\/wp-content\/uploads\/2022\/11\/Screen-Shot-2022-11-30-at-11.07.56-AM.png&quot; alt=&quot;AMIS&quot;&gt;\r\n\t\t\t&lt;\/div&gt;\r\n\t    \r\n\t        &lt;div class=&quot;carousel-inner&quot;&gt;\r\n\t        \t&lt;img src=&quot;&quot; alt=&quot;AMIS&quot;&gt;\r\n\t\t\t&lt;\/div&gt;\r\n\t    &lt;\/div&gt;&lt;script&gt;\r\n    jQuery(document).ready(function ($) {\r\n          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V\u00ed d\u1ee5, \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p th\u01b0\u01a1ng m\u1ea1i, chi ph\u00ed v\u1eadn chuy\u1ec3n th\u01b0\u1eddng g\u1eafn li\u1ec1n v\u1edbi ho\u1ea1t \u0111\u1ed9ng mua h\u00e0ng. 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