{"id":86849,"date":"2023-03-21T11:16:37","date_gmt":"2023-03-21T04:16:37","guid":{"rendered":"http:\/\/amis.misa.vn\/?p=86849"},"modified":"2024-09-25T16:36:15","modified_gmt":"2024-09-25T09:36:15","slug":"ke-toan-xuat-hang-tieu-dung-noi-bo","status":"publish","type":"post","link":"https:\/\/amis.misa.vn\/86849\/ke-toan-xuat-hang-tieu-dung-noi-bo\/","title":{"rendered":"H\u1ea1ch to\u00e1n k\u1ebf to\u00e1n xu\u1ea5t h\u00e0ng ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9 chi ti\u1ebft"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">Xu\u1ea5t h\u00e0ng ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9 l\u00e0 v\u1ea5n \u0111\u1ec1 mang t\u00ednh ch\u1ea5t r\u1ea5t \u0111\u1eb7c th\u00f9 trong c\u00e1c doanh nghi\u1ec7p, c\u00f3 nhi\u1ec1u quy \u0111\u1ecbnh ri\u00eang v\u1ec1 h\u1ea1ch to\u00e1n, xu\u1ea5t h\u00f3a \u0111\u01a1n, c\u00e1c v\u1ea5n \u0111\u1ec1 li\u00ean quan v\u1ec1 thu\u1ebf GTGT, thu\u1ebf TNDN. Trong n\u1ed9i dung b\u00e0i vi\u1ebft n\u00e0y, MISA AMIS K\u1ebf to\u00e1n c\u00f9ng b\u1ea1n \u0111\u1ecdc t\u00ecm hi\u1ec3u nh\u1eefng n\u1ed9i dung li\u00ean quan \u0111\u1ebfn xu\u1ea5t h\u00e0ng ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9.<\/span><\/p>\n<h2><span style=\"font-family: verdana, geneva, sans-serif;\"><b>1. H\u00e0ng ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9 l\u00e0 g\u00ec<\/b><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">H\u00e0ng ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9 l\u00e0 kh\u00e1i ni\u1ec7m ch\u1ec9 vi\u1ec7c s\u1eed d\u1ee5ng c\u00e1c lo\u1ea1i h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, th\u00e0nh ph\u1ea9m (ho\u1eb7c b\u00e1n th\u00e0nh ph\u1ea9m) cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng trong n\u1ed9i b\u1ed9 doanh nghi\u1ec7p.<\/span><\/p>\n<figure id=\"attachment_86859\" aria-describedby=\"caption-attachment-86859\" style=\"width: 2560px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-86859\" src=\"\/wp-content\/uploads\/2023\/03\/Hinh-1-Hang-tieu-dung-noi-bo-la-gi--scaled.jpg\" alt=\"\" width=\"2560\" height=\"1709\" srcset=\"\/wp-content\/uploads\/2023\/03\/Hinh-1-Hang-tieu-dung-noi-bo-la-gi--scaled.jpg 2560w, \/wp-content\/uploads\/2023\/03\/Hinh-1-Hang-tieu-dung-noi-bo-la-gi--500x334.jpg 500w, \/wp-content\/uploads\/2023\/03\/Hinh-1-Hang-tieu-dung-noi-bo-la-gi--1024x683.jpg 1024w, \/wp-content\/uploads\/2023\/03\/Hinh-1-Hang-tieu-dung-noi-bo-la-gi--768x513.jpg 768w, \/wp-content\/uploads\/2023\/03\/Hinh-1-Hang-tieu-dung-noi-bo-la-gi--1536x1025.jpg 1536w, \/wp-content\/uploads\/2023\/03\/Hinh-1-Hang-tieu-dung-noi-bo-la-gi--2048x1367.jpg 2048w\" sizes=\"(max-width: 2560px) 100vw, 2560px\" \/><figcaption id=\"caption-attachment-86859\" class=\"wp-caption-text\"><\/span> <span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">H\u00e0ng ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9 l\u00e0 kh\u00e1i ni\u1ec7m ch\u1ec9 vi\u1ec7c s\u1eed d\u1ee5ng c\u00e1c lo\u1ea1i h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, th\u00e0nh ph\u1ea9m (ho\u1eb7c b\u00e1n th\u00e0nh ph\u1ea9m) cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng trong n\u1ed9i b\u1ed9 doanh nghi\u1ec7p.<\/span><\/figcaption><\/figure>\n<h3 style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">Ph\u00e2n lo\u1ea1i h\u00e0ng ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9:<\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">&#8211; Ph\u00e2n lo\u1ea1i theo m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng:\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">+ H\u00e0ng ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9 ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh,<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">+ H\u00e0ng ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9 kh\u00f4ng ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">&#8211; Ph\u00e2n lo\u1ea1i theo ph\u01b0\u01a1ng th\u1ee9c s\u1eed d\u1ee5ng:\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">+ Ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9: L\u00e0 vi\u1ec7c s\u1eed d\u1ee5ng c\u00e1c lo\u1ea1i h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, th\u00e0nh ph\u1ea9m (ho\u1eb7c b\u00e1n th\u00e0nh ph\u1ea9m) trong n\u1ed9i b\u1ed9 l\u00e0 kh\u00e2u ti\u00eau d\u00f9ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">V\u00ed d\u1ee5: Doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t m\u00e1y t\u00ednh ho\u1eb7c mua m\u00e1y t\u00ednh v\u1ec1 \u0111\u1ec3 ti\u00eau th\u1ee5, m\u00e1y t\u00ednh l\u00e0 h\u00e0ng t\u1ed3n kho (th\u00e0nh ph\u1ea9m ho\u1eb7c h\u00e0ng h\u00f3a), doanh nghi\u1ec7p xu\u1ea5t m\u00e1y t\u00ednh l\u1eafp \u0111\u1eb7t t\u1ea1i c\u00e1c ph\u00f2ng ban ph\u1ee5c v\u1ee5 cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh. Ho\u1eb7c doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t n\u01b0\u1edbc u\u1ed1ng \u0111\u00f3ng chai v\u00e0 xu\u1ea5t n\u01b0\u1edbc \u0111\u00f3ng chai s\u1eed d\u1ee5ng cho h\u1ed9i ngh\u1ecb kh\u00e1ch h\u00e0ng.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">+ Lu\u00e2n chuy\u1ec3n n\u1ed9i b\u1ed9: L\u00e0 vi\u1ec7c s\u1eed d\u1ee5ng c\u00e1c lo\u1ea1i h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, th\u00e0nh ph\u1ea9m (ho\u1eb7c b\u00e1n th\u00e0nh ph\u1ea9m) \u0111\u1ec3 l\u00e0m v\u1eadt t\u01b0 \u0111\u1ea7u v\u00e0o cho m\u1ed9t qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t th\u00e0nh ph\u1ea9m ti\u1ebfp theo, ho\u1eb7c \u0111\u01a1n thu\u1ea7n l\u00e0 chuy\u1ec3n kho gi\u1eefa c\u00e1c \u0111\u01a1n v\u1ecb trong doanh nghi\u1ec7p.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">V\u00ed d\u1ee5: Nh\u00e0 m\u00e1y l\u1eafp r\u00e1p \u00f4 t\u00f4 c\u00f3 s\u1ea3n xu\u1ea5t c\u1ea3 c\u00e1c b\u1ed9 ph\u1eadn kh\u00e1c c\u1ee7a \u00f4 t\u00f4 (v\u00ed d\u1ee5 nh\u01b0 l\u1ed1p, \u1eafc quy) th\u00ec n\u1ebfu s\u1eed d\u1ee5ng l\u1ed1p, \u1eafc quy \u0111\u1ec3 l\u1eafp r\u00e1p \u00f4 t\u00f4 th\u00ec \u0111\u00e2y l\u00e0 qu\u00e1 tr\u00ecnh lu\u00e2n chuy\u1ec3n n\u1ed9i b\u1ed9 v\u00ec l\u1ed1p, \u1eafc quy l\u00e0 v\u1eadt t\u01b0 \u0111\u1ea7u v\u00e0o \u0111\u1ec3 l\u1eafp r\u00e1p \u00f4 t\u00f4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">Kh\u00e1i ni\u1ec7m lu\u00e2n chuy\u1ec3n n\u1ed9i b\u1ed9 th\u01b0\u1eddng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 ph\u1ea3n \u00e1nh c\u00e1c nghi\u1ec7p v\u1ee5 v\u1ec1 \u0111i\u1ec1u chuy\u1ec3n v\u1eadt t\u01b0, s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a gi\u1eefa c\u00e1c \u0111\u01a1n v\u1ecb trong m\u1ed9t doanh nghi\u1ec7p \u0111\u1ec3 ph\u1ee5c v\u1ee5 cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh. Tr\u00ean g\u00f3c \u0111\u1ed9 k\u1ebf to\u00e1n, c\u00f3 th\u1ec3 tham kh\u1ea3o \u0110i\u1ec1u 8 \u2013 Ch\u01b0\u01a1ng I v\u1ec1 Quy \u0111\u1ecbnh chung t\u1ea1i Th\u00f4ng t\u01b0 200 v\u1ec1 Ch\u1ebf \u0111\u1ed9 K\u1ebf to\u00e1n doanh nghi\u1ec7p.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">&#8211; Lu\u00e2n chuy\u1ec3n s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 gi\u1eefa c\u00e1c kh\u00e2u trong n\u1ed9i b\u1ed9 v\u1ec1 b\u1ea3n ch\u1ea5t t\u1ea1o ra gi\u00e1 tr\u1ecb gia t\u0103ng trong s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5. V\u00ed d\u1ee5, doanh nghi\u1ec7p c\u00f3 c\u01a1 s\u1edf d\u1ec7t t\u1ea1i H\u00e0 Nam, d\u1ec7t v\u1ea3i; v\u1ea3i lu\u00e2n chuy\u1ec3n sang c\u01a1 s\u1edf may t\u1ea1i H\u01b0ng Y\u00ean. \u0110\u00e2y l\u00e0 qu\u00e1 tr\u00ecnh lu\u00e2n chuy\u1ec3n n\u1ed9i b\u1ed9.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">&#8211; Lu\u00e2n chuy\u1ec3n n\u1ed9i b\u1ed9 kh\u00f4ng t\u1ea1o ra gi\u00e1 tr\u1ecb gia t\u0103ng trong s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 (xu\u1ea5t chuy\u1ec3n kho n\u1ed9i b\u1ed9). V\u00ed d\u1ee5: Lu\u00e2n chuy\u1ec3n h\u00e0ng h\u00f3a gi\u1eefa c\u00e1c kho t\u1ea1i c\u00e1c trung t\u00e2m \u0111i\u1ec7n m\u00e1y c\u1ee7a doanh nghi\u1ec7p.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\"><b>* L\u01b0u \u00fd<\/b><span style=\"font-weight: 400;\">: trong qu\u00e1 tr\u00ecnh ph\u00e1t sinh vi\u1ec7c lu\u00e2n chuy\u1ec3n n\u1ed9i b\u1ed9 h\u00e0ng h\u00f3a gi\u1eefa c\u00e1c \u0111\u01a1n v\u1ecb trong m\u1ed9t doanh nghi\u1ec7p th\u00ec doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd v\u1ea5n \u0111\u1ec1 t\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y k\u1ebf to\u00e1n v\u00e0 ph\u00e2n c\u1ea5p h\u1ea1ch to\u00e1n, ph\u00e2n c\u1ea5p qu\u1ea3n l\u00fd kinh t\u1ebf gi\u1eefa c\u00e1c \u0111\u01a1n v\u1ecb v\u1edbi nhau. Nh\u1eefng n\u1ed9i dung n\u00e0y ngo\u00e0i vi\u1ec7c \u1ea3nh h\u01b0\u1edfng t\u1edbi ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n h\u00e0ng h\u00f3a ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9 c\u00f2n t\u00e1c \u0111\u1ed9ng t\u1edbi ngh\u0129a v\u1ee5 k\u00ea khai v\u00e0 n\u1ed9p c\u00e1c kho\u1ea3n thu\u1ebf li\u00ean quan ph\u00e1t sinh t\u1eeb giao d\u1ecbch.<\/span><\/span><\/p>\n<p><span style=\"font-family: verdana, geneva, sans-serif;\"><a href=\"https:\/\/amis.misa.vn\/amis-ke-toan\/?source=Amisblog&amp;medium=content&amp;campaign=TCKT&amp;content=xuat-tieu-dung-noi-bo-theo-thong-tu-200&amp;term=act_tttrang\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-163321\" src=\"\/wp-content\/uploads\/2023\/03\/Group-2-1-4.png\" alt=\"\" width=\"1440\" height=\"501\" srcset=\"\/wp-content\/uploads\/2023\/03\/Group-2-1-4.png 1440w, \/wp-content\/uploads\/2023\/03\/Group-2-1-4-500x174.png 500w, \/wp-content\/uploads\/2023\/03\/Group-2-1-4-1024x356.png 1024w, \/wp-content\/uploads\/2023\/03\/Group-2-1-4-768x267.png 768w\" sizes=\"(max-width: 1440px) 100vw, 1440px\" \/><\/a><\/span><\/p>\n<h2><span style=\"font-family: verdana, geneva, sans-serif;\"><b>2. V\u1ec1 thu\u1ebf GTGT, thu\u1ebf TNDN \u0111\u1ed1i v\u1edbi h\u00e0ng ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9<\/b><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">2.1. Thu\u1ebf GTGT<\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">Th\u00f4ng t\u01b0 119\/2014\/TT-BTC ng\u00e0y 25\/8\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh:<\/span><\/p>\n<table style=\"width: 100%; border-collapse: collapse; background-color: #ffeded;\">\n<tbody>\n<tr>\n<td style=\"width: 100%;\">\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><i><span style=\"font-weight: 400;\">\u201c\u0110i\u1ec1u 3. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung Th\u00f4ng t\u01b0 s\u1ed1\u00a0219\/2013\/TT-BTC\u00a0ng\u00e0y 31\/12\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0209\/2013\/N\u0110-CP\u00a0ng\u00e0y 18\/12\/2013 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng nh\u01b0 sau:<\/span><\/i><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><i><span style=\"font-weight: 400;\">2. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung kho\u1ea3n 4 \u0110i\u1ec1u 7 Th\u00f4ng t\u01b0 s\u1ed1 219\/2013\/TT-BTC nh\u01b0 sau:<\/span><\/i><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><i><span style=\"font-weight: 400;\">\u201c4. Gi\u00e1 t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9.<\/span><\/i><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><i><span style=\"font-weight: 400;\">H\u00e0ng h\u00f3a lu\u00e2n chuy\u1ec3n n\u1ed9i b\u1ed9\u00a0nh\u01b0 h\u00e0ng h\u00f3a\u00a0\u0111\u01b0\u1ee3c xu\u1ea5t\u00a0\u0111\u1ec3 chuy\u1ec3n kho n\u1ed9i b\u1ed9, xu\u1ea5t v\u1eadt t\u01b0, b\u00e1n th\u00e0nh ph\u1ea9m,\u00a0\u0111\u1ec3 ti\u1ebfp t\u1ee5c qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t trong <\/span><\/i><b><i>m\u1ed9t c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t, kinh doanh<\/i><\/b><i><span style=\"font-weight: 400;\"> ho\u1eb7c h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 do c\u01a1 s\u1edf kinh doanh xu\u1ea5t ho\u1eb7c cung \u1ee9ng s\u1eed d\u1ee5ng ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng kinh doanh th\u00ec kh\u00f4ng ph\u1ea3i t\u00ednh, n\u1ed9p thu\u1ebf GTGT.&#8221;<\/span><\/i><\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: verdana, geneva, sans-serif;\"><i><span style=\"font-weight: 400;\">V\u00ed d\u1ee5 h\u00e0ng ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9 s\u1eed d\u1ee5ng v\u1edbi m\u1ee5c \u0111\u00edch ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t kinh doanh:<\/span><\/i><\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><i><span style=\"font-weight: 400;\">\u00a0<\/span><\/i> <i><span style=\"font-weight: 400;\">V\u00ed d\u1ee5 1: \u0110\u01a1n v\u1ecb A l\u00e0 doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t qu\u1ea1t \u0111i\u1ec7n, d\u00f9ng 50 s\u1ea3n ph\u1ea9m qu\u1ea1t l\u1eafp v\u00e0o c\u00e1c ph\u00e2n x\u01b0\u1edfng s\u1ea3n xu\u1ea5t \u0111\u1ec3 ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a \u0111\u01a1n v\u1ecb th\u1ecb \u0111\u01a1n v\u1ecb A kh\u00f4ng ph\u1ea3i t\u00ednh n\u1ed9p thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t 50 s\u1ea3n ph\u1ea9m qu\u1ea1t \u0111i\u1ec7n n\u00e0y.<\/span><\/i><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><i><span style=\"font-weight: 400;\">V\u00ed d\u1ee5 2: C\u01a1 s\u1edf s\u1ea3n xu\u1ea5t h\u00e0ng may m\u1eb7c B c\u00f3 ph\u00e2n x\u01b0\u1edfng s\u1ee3i v\u00e0 ph\u00e2n x\u01b0\u1edfng may. C\u01a1 s\u1edf B xu\u1ea5t s\u1ee3i th\u00e0nh ph\u1ea9m t\u1eeb ph\u00e2n x\u01b0\u1edfng s\u1ee3i cho ph\u00e2n x\u01b0\u1edfng may \u0111\u1ec3 ti\u1ebfp t\u1ee5c qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t th\u00ec c\u01a1 s\u1edf B kh\u00f4ng ph\u1ea3i t\u00ednh v\u00e0 n\u1ed9p thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi s\u1ee3i xu\u1ea5t cho ph\u00e2n x\u01b0\u1edfng may.<\/span><\/i><i><\/i><\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: verdana, geneva, sans-serif;\"><i><span style=\"font-weight: 400;\">V\u00ed d\u1ee5 h\u00e0ng ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9 s\u1eed d\u1ee5ng kh\u00f4ng ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t kinh doanh:<\/span><\/i><\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><i><span style=\"font-weight: 400;\">\u00a0C\u00f4ng ty Y l\u00e0 doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t n\u01b0\u1edbc u\u1ed1ng \u0111\u00f3ng chai, gi\u00e1 ch\u01b0a c\u00f3 thu\u1ebf GTGT 1 chai n\u01b0\u1edbc \u0111\u00f3ng chai tr\u00ean th\u1ecb tr\u01b0\u1eddng l\u00e0 4.000 \u0111\u1ed3ng. C\u00f4ng ty Y xu\u1ea5t ra 300 chai n\u01b0\u1edbc \u0111\u00f3ng chai\u00a0 v\u1edbi m\u1ee5c \u0111\u00edch kh\u00f4ng ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t kinh doanh (t\u1eb7ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng) th\u00ec C\u00f4ng ty Y ph\u1ea3i k\u00ea khai, t\u00ednh thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi 300 chai\u00a0n\u01b0\u1edbc xu\u1ea5t d\u00f9ng kh\u00f4ng ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh n\u00eau tr\u00ean v\u1edbi gi\u00e1 t\u00ednh thu\u1ebf l\u00e0 4.000 x 300 = 1.200.000 \u0111\u1ed3ng.\u201d<\/span><\/i><\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><strong>Theo quy \u0111\u1ecbnh n\u00e0y th\u00ec:<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">&#8211; H\u00e0ng ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9 s\u1eed d\u1ee5ng v\u1edbi m\u1ee5c \u0111\u00edch ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t kinh doanh th\u00ec kh\u00f4ng ph\u1ea3i t\u00ednh, n\u1ed9p thu\u1ebf GTGT.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">&#8211; H\u00e0ng ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9 s\u1eed d\u1ee5ng v\u1edbi m\u1ee5c \u0111\u00edch lu\u00e2n chuy\u1ec3n n\u1ed9i b\u1ed9 ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t kinh doanh th\u00ec kh\u00f4ng ph\u1ea3i t\u00ednh, n\u1ed9p thu\u1ebf GTGT.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">&#8211; H\u00e0ng ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9 s\u1eed d\u1ee5ng kh\u00f4ng ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t kinh doanh th\u00ec ph\u1ea3i t\u00ednh, n\u1ed9p thu\u1ebf GTGT.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">\u0110\u1ed1i v\u1edbi k\u1ebf to\u00e1n \u0111ang s\u1eed d\u1ee5ng <a href=\"https:\/\/amis.misa.vn\/amis-ke-toan\/?source=Amisblog&amp;medium=content&amp;campaign=ke-toan-xuat-hang-tieu-dung-noi-bo&amp;content=text&amp;content=\" target=\"_blank\" rel=\"noopener\">Ph\u1ea7n m\u1ec1m K\u1ebf to\u00e1n online<\/a> MISA AMIS c\u00f3 th\u1ec3 h\u1ea1ch to\u00e1n v\u00e0 k\u00ea khai ch\u00ednh x\u00e1c thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi h\u00e0ng ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9<\/span><\/p>\n<p style=\"text-align: center;\"><span style=\"font-family: verdana, geneva, sans-serif;\" data-sheets-root=\"1\"><style>\r\n\t\t.custom-slider .owl-nav button[type=\"button\"] {\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=\"button\"].owl-prev {\r\n\t\t\tleft: 24px;\r\n\t\t}\r\n\r\n\t\t.custom-slider .owl-nav button[type=\"button\"].owl-next {\r\n\t\t\tright: 24px;\r\n\t\t}\r\n   <\/style><div class=\"custom-slider owl-carousel owl-theme\">\r\n\t        <div class=\"carousel-inner\">\r\n\t        \t<img decoding=\"async\" src=\"\/wp-content\/uploads\/2023\/03\/hach-toan-ke-toan-xuat-tieu-dung-noi-bo.jpg\" alt=\"AMIS\">\r\n\t\t\t<\/div>\r\n\t    \r\n\t        <div class=\"carousel-inner\">\r\n\t        \t<img decoding=\"async\" src=\"\/wp-content\/uploads\/2023\/03\/hach-toan-ke-toan-xuat-tieu-dung-noi-bo-1.jpg\" alt=\"AMIS\">\r\n\t\t\t<\/div>\r\n\t    \r\n\t        <div class=\"carousel-inner\">\r\n\t        \t<img decoding=\"async\" src=\"\/wp-content\/uploads\/2023\/03\/hach-toan-ke-toan-xuat-tieu-dung-noi-bo-2.jpg\" alt=\"AMIS\">\r\n\t\t\t<\/div>\r\n\t    <\/div><script>\r\n    jQuery(document).ready(function ($) {\r\n            jQuery(\".custom-slider.owl-carousel\").owlCarousel({\r\n                loop: true,\r\n                margin: 10,\r\n                nav: true,\r\n                items: 1,\r\n                \r\n                smartSpeed: 250,autoplay: false,navText: [\"<img class='ic-back' alt='' src='\/wp-content\/plugins\/embed-popup-aimarketing\/icon-right.svg'\/>\", \"<img alt='' src='\/wp-content\/plugins\/embed-popup-aimarketing\/icon-right.svg'\/>\"],\r\n            \r\n            })\r\n        })\r\n\t<\/script> <\/span><\/p>\n<p style=\"text-align: center;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><strong>B\u1ea1n ch\u01b0a c\u00f3 Ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n online MISA? H\u00e3y b\u1eaft \u0111\u1ea7u v\u1edbi 15 ng\u00e0y tr\u1ea3i nghi\u1ec7m mi\u1ec5n ph\u00ed \u0111\u1ec3 hi\u1ec3u r\u00f5 v\u1ec1 gi\u1ea3i ph\u00e1p<\/strong><\/span><\/p>\n<p style=\"text-align: center;\"><span style=\"font-family: verdana, geneva, sans-serif;\" 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\/ld\/dang-ky-tu-va-va-dung-thu-misa-amis-ke-toan?source=Amisblog&amp;medium=content&amp;campaign=ke-toan-xuat-hang-tieu-dung-noi-bo&amp;content=button\" name=\"click_content_link\" style=\"\n            background-color: #ff6600;color: #fff;\n            \">\n            D\u00f9ng th\u1eed mi\u1ec5n ph\u00ed\n            <\/a><\/span><\/p>\n<h3 style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">2.2. Thu\u1ebf TNDN<\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">Th\u00f4ng t\u01b0 119\/2014\/TT-BTC ng\u00e0y 25\/8\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh:<\/span><\/p>\n<table style=\"width: 100%; border-collapse: collapse; background-color: #ffeded;\">\n<tbody>\n<tr>\n<td style=\"width: 100%;\">\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><i><span style=\"font-weight: 400;\">\u201c\u0110i\u1ec1u 6. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung Th\u00f4ng t\u01b0 s\u1ed1\u00a078\/2014\/TT-BTC\u00a0ng\u00e0y 18\/6\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn thi h\u00e0nh\u00a0Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0218\/2013\/N\u0110-CP\u00a0ng\u00e0y 26\/12\/2013 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p nh\u01b0 sau:<\/span><\/i><\/span><\/p>\n<p><span style=\"font-family: verdana, geneva, sans-serif;\"><i><span style=\"font-weight: 400;\">1. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0111i\u1ec3m b kho\u1ea3n 3 \u0110i\u1ec1u 5 Th\u00f4ng t\u01b0 s\u1ed1 78\/2014\/TT-BTC nh\u01b0 sau:<\/span><\/i><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><i><span style=\"font-weight: 400;\">\u201cb) \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 trao \u0111\u1ed5i (kh\u00f4ng bao g\u1ed3m h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 s\u1eed d\u1ee5ng \u0111\u1ec3 ti\u1ebfp t\u1ee5c qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a doanh nghi\u1ec7p) \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo gi\u00e1 b\u00e1n c\u1ee7a s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5\u00a0c\u00f9ng lo\u1ea1i ho\u1eb7c t\u01b0\u01a1ng \u0111\u01b0\u01a1ng tr\u00ean th\u1ecb tr\u01b0\u1eddng t\u1ea1i th\u1eddi \u0111i\u1ec3m trao \u0111\u1ed5i.<\/span><\/i><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><i><span style=\"font-weight: 400;\">V\u00ed d\u1ee5: Doanh nghi\u1ec7p A c\u00f3 ch\u1ee9c n\u0103ng s\u1ea3n xu\u1ea5t ph\u1ee5 t\u00f9ng \u00f4t\u00f4 v\u00e0 l\u1eafp r\u00e1p \u00f4t\u00f4. Doanh nghi\u1ec7p A d\u00f9ng s\u1ea3n ph\u1ea9m l\u1ed1p \u00f4t\u00f4 do doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t \u0111\u1ec3 tr\u01b0ng b\u00e0y, gi\u1edbi thi\u1ec7u s\u1ea3n ph\u1ea9m ho\u1eb7c d\u00f9ng l\u1ed1p \u00f4t\u00f4 \u0111\u1ec3 ti\u1ebfp t\u1ee5c l\u1eafp r\u00e1p th\u00e0nh \u00f4 t\u00f4 ho\u00e0n ch\u1ec9nh th\u00ec trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y s\u1ea3n ph\u1ea9m l\u1ed1p \u00f4t\u00f4 c\u1ee7a doanh nghi\u1ec7p kh\u00f4ng ph\u1ea3i quy \u0111\u1ed5i \u0111\u1ec3 t\u00ednh v\u00e0o doanh thu t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/span><\/i><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><i><span style=\"font-weight: 400;\">V\u00ed d\u1ee5: Doanh nghi\u1ec7p B l\u00e0 doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t m\u00e1y t\u00ednh. Trong n\u0103m doanh nghi\u1ec7p B c\u00f3 xu\u1ea5t m\u1ed9t s\u1ed1 m\u00e1y t\u00ednh do ch\u00ednh doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t cho c\u00e1n b\u1ed9 c\u00f4ng nh\u00e2n vi\u00ean \u0111\u1ec3 d\u00f9ng l\u00e0m vi\u1ec7c t\u1ea1i doanh nghi\u1ec7p th\u00ec c\u00e1c s\u1ea3n ph\u1ea9m m\u00e1y t\u00ednh n\u00e0y kh\u00f4ng ph\u1ea3i quy \u0111\u1ed5i \u0111\u1ec3 t\u00ednh v\u00e0o doanh thu t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p\u201d.<\/span><\/i><\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">Nh\u01b0 v\u1eady h\u00e0ng ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9 s\u1eed d\u1ee5ng v\u1edbi m\u1ee5c \u0111\u00edch ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t kinh doanh (thu\u1ed9c n\u1ed9i b\u1ed9 doanh nghi\u1ec7p) th\u00ec kh\u00f4ng t\u00ednh v\u00e0o doanh thu t\u00ednh thu\u1ebf TNDN.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">Ngo\u00e0i ra c\u1ea7n l\u01b0u \u00fd, theo h\u01b0\u1edbng d\u1eabn h\u1ea1ch to\u00e1n t\u1ea1i Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p ban h\u00e0nh theo Th\u00f4ng t\u01b0 200, h\u00e0ng h\u00f3a bi\u1ebfu t\u1eb7ng cho c\u00e1n b\u1ed9 c\u00f4ng nh\u00e2n vi\u00ean \u0111\u01b0\u1ee3c trang tr\u1ea3i b\u1eb1ng qu\u1ef9 khen th\u01b0\u1edfng, ph\u00fac l\u1ee3i; ho\u1eb7c DN tr\u1ea3 l\u01b0\u01a1ng, th\u01b0\u1edfng cho c\u00f4ng nh\u00e2n vi\u00ean v\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00e1c b\u1eb1ng s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a c\u1ee7a DN, k\u1ebf to\u00e1n ph\u1ea3i ghi nh\u1eadn doanh thu, gi\u00e1 v\u1ed1n nh\u01b0 giao d\u1ecbch b\u00e1n h\u00e0ng th\u00f4ng th\u01b0\u1eddng. T\u01b0\u01a1ng t\u1ef1, c\u00e1c tr\u01b0\u1eddng h\u1ee3p ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9 kh\u00f4ng ph\u1ee5c v\u1ee5 m\u1ee5c \u0111\u00edch s\u1ea3n xu\u1ea5t kinh doanh, k\u1ebf to\u00e1n ph\u1ea3i ghi nh\u1eadn doanh thu v\u00e0 ph\u1ea3i k\u00ea khai, n\u1ed9p thu\u1ebf TNDN. <\/span><\/p>\n<blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><em><strong>&gt;&gt; Xem th\u00eam: H\u01b0\u1edbng d\u1eabn <a href=\"https:\/\/amis.misa.vn\/20728\/cach-tinh-thue-thu-nhap-doanh-nghiep\/\" target=\"_blank\" rel=\"noopener\"><span style=\"color: #0000ff;\">c\u00e1ch t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/span><\/a> m\u1edbi nh\u1ea5t<\/strong><\/em><\/span><\/p>\n<\/blockquote>\n<h2><span style=\"font-family: verdana, geneva, sans-serif;\"><b>3. V\u1ec1 vi\u1ec7c xu\u1ea5t ho\u00e1 \u0111\u01a1n h\u00e0ng ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9<\/b><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">C\u0103n c\u1ee9 theo \u0110i\u1ec1u 4, Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP ng\u00e0y 19\/10\/2020 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb nh\u01b0 sau:<\/span><\/p>\n<table style=\"width: 100%; border-collapse: collapse; background-color: #ffeded;\">\n<tbody>\n<tr>\n<td style=\"width: 100%;\">\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><i><span style=\"font-weight: 400;\">\u0110i\u1ec1u 4. Nguy\u00ean t\u1eafc l\u1eadp, qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb<\/span><\/i><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><i><span style=\"font-weight: 400;\">1. Khi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5, ng\u01b0\u1eddi b\u00e1n ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ec3 giao cho ng\u01b0\u1eddi mua (bao g\u1ed3m c\u1ea3 c\u00e1c tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o, h\u00e0ng m\u1eabu; h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 cho, bi\u1ebfu, t\u1eb7ng, trao \u0111\u1ed5i, tr\u1ea3 thay l\u01b0\u01a1ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u00e0 ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9 (tr\u1eeb h\u00e0ng h\u00f3a lu\u00e2n chuy\u1ec3n n\u1ed9i b\u1ed9 \u0111\u1ec3 ti\u1ebfp t\u1ee5c qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t); xu\u1ea5t h\u00e0ng h\u00f3a d\u01b0\u1edbi c\u00e1c h\u00ecnh th\u1ee9c cho vay, cho m\u01b0\u1ee3n ho\u1eb7c ho\u00e0n tr\u1ea3 h\u00e0ng h\u00f3a) v\u00e0 ph\u1ea3i ghi \u0111\u1ea7y \u0111\u1ee7 n\u1ed9i dung theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh <\/span><\/i><b><i><\/i><\/b><i><span style=\"font-weight: 400;\">n\u00e0y, tr\u01b0\u1eddng h\u1ee3p s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed th\u00ec ph\u1ea3i theo \u0111\u1ecbnh d\u1ea1ng chu\u1ea9n d\u1eef li\u1ec7u c\u1ee7a c\u01a1 quan thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 12 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/i><\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">Nh\u01b0 v\u1eady:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><b>-TH1:<\/b><span style=\"font-weight: 400;\"> N\u1ebfu xu\u1ea5t h\u00e0ng \u0111\u1ec3<\/span><b> ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9<\/b><span style=\"font-weight: 400;\"> s\u1eed d\u1ee5ng v\u1edbi m\u1ee5c \u0111\u00edch <\/span><b>kh\u00f4ng ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t kinh doanh<\/b><span style=\"font-weight: 400;\"> th\u00ec th\u1ef1c hi\u1ec7n xu\u1ea5t ho\u00e1 \u0111\u01a1n nh\u01b0 \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p b\u00e1n h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 th\u00f4ng th\u01b0\u1eddng. (v\u00ed d\u1ee5: t\u1eb7ng, tr\u1ea3 thay l\u01b0\u01a1ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng)<\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><b>&#8211; TH2: <\/b><span style=\"font-weight: 400;\">Khi xu\u1ea5t h\u00e0ng <\/span><b>ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9<\/b><span style=\"font-weight: 400;\"> s\u1eed d\u1ee5ng v\u1edbi m\u1ee5c \u0111\u00edch<\/span><b> ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t kinh doanh<\/b><span style=\"font-weight: 400;\"> th\u00ec kh\u00f4ng ph\u1ea3i th\u1ef1c hi\u1ec7n xu\u1ea5t ho\u00e1 \u0111\u01a1n. (v\u00ed d\u1ee5: xu\u1ea5t m\u00e1y t\u00ednh l\u00e0 h\u00e0ng h\u00f3a \u0111\u1ec3 l\u1eafp \u0111\u1eb7t t\u1ea1i ph\u00f2ng k\u1ebf to\u00e1n).\u00a0<\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><b>&#8211; TH3: <\/b><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p xu\u1ea5t h\u00e0ng \u0111\u1ec3 <\/span><b>lu\u00e2n chuy\u1ec3n n\u1ed9i b\u1ed9 <\/b><span style=\"font-weight: 400;\">th\u00ec kh\u00f4ng ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n<\/span><b>. <\/b><span style=\"font-weight: 400;\">(v\u00ed d\u1ee5: lu\u00e2n chuy\u1ec3n h\u00e0ng n\u1ed9i b\u1ed9 gi\u1eefa c\u00e1c \u0111\u01a1n v\u1ecb trong c\u00f9ng m\u1ed9t c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t, kinh doanh. Nh\u00e0 m\u00e1y l\u1eafp r\u00e1p \u00f4 t\u00f4 c\u00f3 s\u1ea3n xu\u1ea5t c\u1ea3 c\u00e1c b\u1ed9 ph\u1eadn kh\u00e1c c\u1ee7a \u00f4 t\u00f4 (v\u00ed d\u1ee5 nh\u01b0 l\u1ed1p, \u1eafc quy) th\u00ec n\u1ebfu s\u1eed d\u1ee5ng l\u1ed1p, \u1eafc quy \u0111\u1ec3 l\u1eafp r\u00e1p \u00f4 t\u00f4 th\u00ec \u0111\u00e2y l\u00e0 qu\u00e1 tr\u00ecnh lu\u00e2n chuy\u1ec3n n\u1ed9i b\u1ed9 v\u00ec l\u1ed1p, \u1eafc quy l\u00e0 v\u1eadt t\u01b0 \u0111\u1ea7u v\u00e0o \u0111\u1ec3 l\u1eafp r\u00e1p \u00f4 t\u00f4; khi xu\u1ea5t d\u00f9ng doanh nghi\u1ec7p kh\u00f4ng ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n.)<\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><b>L\u01b0u \u00fd: <\/b><span style=\"font-weight: 400;\">Giao d\u1ecbch b\u00e1n h\u00e0ng h\u00f3a, s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5 gi\u1eefa c\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c trong c\u00f9ng m\u1ed9t c\u00f4ng ty, t\u1ed5ng c\u00f4ng ty c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c hi\u1ec3u l\u00e0 giao d\u1ecbch b\u00e1n h\u00e0ng n\u1ed9i b\u1ed9. Khi \u0111\u00f3, k\u1ebf to\u00e1n c\u1ea7n x\u00e1c \u0111\u1ecbnh th\u1ebf n\u00e0o l\u00e0 \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c. V\u1ea5n \u0111\u1ec1 n\u00e0y c\u0103n c\u1ee9 v\u00e0o vi\u1ec7c t\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y k\u1ebf to\u00e1n v\u00e0 ph\u00e2n c\u1ea5p h\u1ea1ch to\u00e1n, ph\u00e2n c\u1ea5p qu\u1ea3n l\u00fd kinh t\u1ebf t\u1ea1i c\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c kh\u00f4ng c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c. Vi\u1ec7c l\u1eadp h\u00f3a \u0111\u01a1n, ho\u1eb7c c\u00e1c ch\u1ee9ng t\u1eeb lu\u00e2n chuy\u1ec3n n\u1ed9i b\u1ed9 trong c\u00e1c nghi\u1ec7p v\u1ee5 tr\u00ean \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP ng\u00e0y 19\/10\/2020 v\u1ec1 c\u00e1c Quy \u0111\u1ecbnh v\u1ec1 H\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb. Vi\u1ec7c t\u1ed5 ch\u1ee9c h\u1ea1ch to\u00e1n tham kh\u1ea3o n\u1ed9i dung t\u1ea1i m\u1ee5c 4 c\u1ee7a B\u00e0i vi\u1ebft.<\/span><\/span><\/p>\n<blockquote><p>T\u00ecm hi\u1ec3u th\u00eam: H\u01b0\u1edbng d\u1eabn <a href=\"https:\/\/amis.misa.vn\/16957\/huong-dan-tinh-thue-gia-tri-gia-tang-phai-nop-theo-pp-truc-tiep-va-khau-tru\/\" target=\"_blank\" rel=\"noopener\">t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ph\u1ea3i n\u1ed9p<\/a> theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp v\u00e0 kh\u1ea5u tr\u1eeb<\/p><\/blockquote>\n<h2><span style=\"font-family: verdana, geneva, sans-serif;\"><b>4. H\u1ea1ch to\u00e1n h\u00e0ng ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9<\/b><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">Hi\u1ec7n t\u1ea1i c\u00e1c doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam \u0111ang th\u1ef1c hi\u1ec7n ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p theo h\u01b0\u1edbng d\u1eabn t\u1ea1i m\u1ed9t trong hai th\u00f4ng t\u01b0 sau:<\/span><\/p>\n<ul>\n<li style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">Th\u00f4ng t\u01b0 200\/2014\/TT-BTC ng\u00e0y 22\/12\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 h\u01b0\u1edbng d\u1eabn ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\">Th\u00f4ng t\u01b0 133\/2016\/TT-BTC ng\u00e0y 26\/8\/2016 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 h\u01b0\u1edbng d\u1eabn ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">V\u1ec1 h\u1ea1ch to\u00e1n h\u00e0ng ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9 theo ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn theo c\u00e1c th\u00f4ng t\u01b0 n\u00eau tr\u00ean \u0111\u1ec1u \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n gi\u1ed1ng nhau, c\u1ee5 th\u1ec3:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><span style=\"font-weight: 400;\">&#8211; Tr\u01b0\u1eddng h\u1ee3p xu\u1ea5t kho th\u00e0nh ph\u1ea9m, h\u00e0ng h\u00f3a, ho\u1eb7c s\u1ea3n ph\u1ea9m s\u1ea3n xu\u1ea5t ho\u00e0n th\u00e0nh <\/span><b><i>\u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng ngay cho ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9 kh\u00f4ng ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t kinh doanh t\u1ea1i \u0111\u01a1n v\u1ecb<\/i><\/b><span style=\"font-weight: 400;\">, tr\u01b0\u1eddng h\u1ee3p n\u00e0y, k\u1ebf to\u00e1n ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n, ghi nh\u1eadn doanh thu, chi ph\u00ed theo quy \u0111\u1ecbnh, k\u1ebf to\u00e1n ghi nh\u1eadn nh\u01b0 sau:<\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">Ghi nh\u1eadn gi\u00e1 v\u1ed1n:<\/span><\/p>\n<p style=\"text-align: justify; padding-left: 40px;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">N\u1ee3 TK 632<\/span><\/p>\n<p style=\"text-align: justify; padding-left: 80px;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">C\u00f3 TK 155 \u2013 Th\u00e0nh ph\u1ea9m<\/span><\/p>\n<p style=\"text-align: justify; padding-left: 80px;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><span style=\"font-weight: 400;\">C\u00f3 <\/span><a href=\"https:\/\/amis.misa.vn\/59109\/tai-khoan-156\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">TK 156<\/span><\/a><span style=\"font-weight: 400;\"> \u2013 H\u00e0ng h\u00f3a<\/span><\/span><\/p>\n<p style=\"text-align: justify; padding-left: 80px;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><span style=\"font-weight: 400;\">C\u00f3 <\/span><a href=\"https:\/\/amis.misa.vn\/23626\/tai-khoan-154-san-xuat-kinh-doanh-do-dang\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">TK 154<\/span><\/a><span style=\"font-weight: 400;\"> \u2013 Chi ph\u00ed SXKD d\u1edf dang<\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">Ghi nh\u1eadn doanh thu:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">N\u1ee3 TK 353 \u2013 tr\u01b0\u1eddng h\u1ee3p s\u1eed d\u1ee5ng s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a \u0111\u1ec3 bi\u1ebfu, t\u1eb7ng cho c\u00e1n b\u1ed9 c\u00f4ng nh\u00e2n vi\u00ean \u0111\u01b0\u1ee3c trang tr\u1ea3i b\u1eb1ng Qu\u1ef9 khen th\u01b0\u1edfng, ph\u00fac l\u1ee3i.\u00a0<\/span><\/p>\n<p style=\"text-align: justify; padding-left: 40px;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">N\u1ee3 TK 334 \u2013 tr\u01b0\u1eddng h\u1ee3p tr\u1ea3 l\u01b0\u01a1ng, th\u01b0\u1edfng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng b\u1eb1ng s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a.\u00a0<\/span><\/p>\n<p style=\"text-align: justify; padding-left: 80px;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">C\u00f3 TK 5111, 5112,&#8230;<\/span><\/p>\n<p style=\"text-align: justify; padding-left: 80px;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">C\u00f3 TK 333 -Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ph\u1ea3i n\u1ed9p (n\u1ebfu c\u00f3)<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><span style=\"font-weight: 400;\">&#8211; Tr\u01b0\u1eddng h\u1ee3p xu\u1ea5t kho th\u00e0nh ph\u1ea9m, ho\u1eb7c b\u00e1n th\u00e0nh ph\u1ea9m \u0111\u1ec3 <\/span><b><i>ph\u1ee5c v\u1ee5 m\u1ee5c \u0111\u00edch s\u1ea3n xu\u1ea5t kinh doanh ho\u1eb7c cho qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t ti\u1ebfp theo (lu\u00e2n chuy\u1ec3n n\u1ed9i b\u1ed9) th\u00ec\u00a0 <\/i><\/b><span style=\"font-weight: 400;\">k\u1ebf to\u00e1n ghi nh\u1eadn nh\u01b0 sau:<\/span><\/span><\/p>\n<p style=\"text-align: justify; padding-left: 40px;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">N\u1ee3 TK 621, 627, 241,&#8230;ho\u1eb7c N\u1ee3 TK 154 (s\u1eed d\u1ee5ng s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a cho qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t ti\u1ebfp theo)<\/span><\/p>\n<p style=\"text-align: justify; padding-left: 40px;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">N\u1ee3 TK 641, 642,&#8230; (s\u1eed d\u1ee5ng s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a ph\u1ee5c v\u1ee5 m\u1ee5c \u0111\u00edch s\u1ea3n xu\u1ea5t kinh doanh)<\/span><\/p>\n<p style=\"text-align: justify; padding-left: 80px;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">C\u00f3 TK 156, 155, TK 154&#8230;<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">\u0110\u1ed1i v\u1edbi s\u1ea3n ph\u1ea9m, h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 xu\u1ea5t b\u00e1n cho c\u00e1c \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c trong n\u1ed9i b\u1ed9 doanh nghi\u1ec7p. (tham kh\u1ea3o \u0110i\u1ec1u 79 \u2013 Th\u00f4ng t\u01b0 200 v\u1ec1 Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p):<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">+ Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ghi nh\u1eadn doanh thu gi\u1eefa c\u00e1c kh\u00e2u trong n\u1ed9i b\u1ed9 doanh nghi\u1ec7p, ch\u1ec9 ghi nh\u1eadn doanh thu khi th\u1ef1c b\u00e1n h\u00e0ng ra b\u00ean ngo\u00e0i:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: verdana, geneva, sans-serif;\"><i><span style=\"font-weight: 400;\">K\u1ebf to\u00e1n t\u1ea1i \u0111\u01a1n v\u1ecb b\u00e1n: <\/span><\/i><span style=\"font-weight: 400;\">Khi xu\u1ea5t s\u1ea3n ph\u1ea9m, h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 \u0111\u1ebfn c\u00e1c \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c trong n\u1ed9i b\u1ed9 doanh nghi\u1ec7p, k\u1ebf to\u00e1n l\u1eadp Phi\u1ebfu xu\u1ea5t kho ki\u00eam v\u1eadn chuy\u1ec3n n\u1ed9i b\u1ed9 ho\u1eb7c h\u00f3a \u0111\u01a1n GTGT, ghi:<\/span><\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify; padding-left: 40px;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">N\u1ee3 TK 136 &#8211; Ph\u1ea3i thu n\u1ed9i b\u1ed9 (gi\u00e1 v\u1ed1n)\u00a0<\/span><\/p>\n<p style=\"text-align: justify; padding-left: 80px;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">C\u00f3 c\u00e1c TK 155, 156<\/span><\/p>\n<p style=\"text-align: justify; padding-left: 80px;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">C\u00f3 TK 333 &#8211; Thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p Nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">Khi nh\u1eadn \u0111\u01b0\u1ee3c th\u00f4ng b\u00e1o t\u1eeb \u0111\u01a1n v\u1ecb mua l\u00e0 s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a \u0111\u00e3 \u0111\u01b0\u1ee3c ti\u00eau th\u1ee5 ra b\u00ean ngo\u00e0i, \u0111\u01a1n v\u1ecb b\u00e1n ghi nh\u1eadn doanh thu, gi\u00e1 v\u1ed1n:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">Ph\u1ea3n \u00e1nh gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n, ghi:<\/span><\/p>\n<p style=\"text-align: justify; padding-left: 40px;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">N\u1ee3 TK 632 &#8211; Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n<\/span><\/p>\n<p style=\"text-align: justify; padding-left: 80px;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">C\u00f3 136 &#8211; Ph\u1ea3i thu n\u1ed9i b\u1ed9.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">Ph\u1ea3n \u00e1nh doanh thu, ghi:<\/span><\/p>\n<p style=\"text-align: justify; padding-left: 40px;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">N\u1ee3 TK 136 &#8211; Ph\u1ea3i thu n\u1ed9i b\u1ed9<\/span><\/p>\n<p style=\"text-align: justify; padding-left: 80px;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">C\u00f3 TK 511 &#8211; Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: verdana, geneva, sans-serif;\"><i><span style=\"font-weight: 400;\">K\u1ebf to\u00e1n t\u1ea1i \u0111\u01a1n v\u1ecb mua: <\/span><\/i><span style=\"font-weight: 400;\">Khi nh\u1eadn \u0111\u01b0\u1ee3c s\u1ea3n ph\u1ea9m, h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 do \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c trong n\u1ed9i b\u1ed9 doanh nghi\u1ec7p chuy\u1ec3n \u0111\u1ebfn, k\u1ebf to\u00e1n c\u0103n c\u1ee9 v\u00e0o c\u00e1c ch\u1ee9ng t\u1eeb c\u00f3 li\u00ean quan, ghi:<\/span><\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify; padding-left: 40px;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">N\u1ee3 c\u00e1c TK 155, 156 (gi\u00e1 v\u1ed1n)\u00a0<\/span><\/p>\n<p style=\"text-align: justify; padding-left: 40px;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">N\u1ee3 TK 133 &#8211; Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (n\u1ebfu c\u00f3)<\/span><\/p>\n<p style=\"text-align: justify; padding-left: 80px;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">C\u00f3 TK 336 &#8211; Ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">Khi b\u00e1n s\u1ea3n ph\u1ea9m, h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 ra b\u00ean ngo\u00e0i, k\u1ebf to\u00e1n ghi nh\u1eadn doanh thu, gi\u00e1 v\u1ed1n nh\u01b0 giao d\u1ecbch b\u00e1n h\u00e0ng th\u00f4ng th\u01b0\u1eddng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00e2n c\u1ea5p h\u1ea1ch to\u00e1n \u0111\u1ebfn k\u1ebft qu\u1ea3 kinh doanh sau thu\u1ebf, k\u1ebf to\u00e1n ph\u1ea3i k\u1ebft chuy\u1ec3n doanh thu, gi\u00e1 v\u1ed1n cho \u0111\u01a1n v\u1ecb c\u1ea5p tr\u00ean:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">K\u1ebft chuy\u1ec3n gi\u00e1 v\u1ed1n, ghi:<\/span><\/p>\n<p style=\"text-align: justify; padding-left: 40px;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">N\u1ee3 TK 336 &#8211; Ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9<\/span><\/p>\n<p style=\"text-align: justify; padding-left: 80px;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">C\u00f3 TK 632 &#8211; Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">K\u1ebft chuy\u1ec3n doanh thu, ghi:<\/span><\/p>\n<p style=\"text-align: justify; padding-left: 40px;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">N\u1ee3 TK 511 &#8211; Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5\u00a0<\/span><\/p>\n<p style=\"text-align: justify; padding-left: 80px;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">C\u00f3 TK 336 &#8211; Ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">+ Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p ghi nh\u1eadn doanh thu b\u00e1n h\u00e0ng cho c\u00e1c \u0111\u01a1n v\u1ecb trong n\u1ed9i b\u1ed9 doanh nghi\u1ec7p, ghi:<\/span><\/p>\n<p style=\"text-align: justify; padding-left: 40px;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">N\u1ee3 c\u00e1c TK 136 &#8211; Ph\u1ea3i thu n\u1ed9i b\u1ed9<\/span><\/p>\n<p style=\"text-align: justify; padding-left: 80px;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">C\u00f3 TK 511 &#8211; Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 (chi ti\u1ebft giao d\u1ecbch b\u00e1n h\u00e0ng n\u1ed9i b\u1ed9)<\/span><\/p>\n<p style=\"text-align: justify; padding-left: 80px;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">C\u00f3 TK 333 &#8211; Thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p Nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">Ghi nh\u1eadn gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n nh\u01b0 giao d\u1ecbch b\u00e1n h\u00e0ng th\u00f4ng th\u01b0\u1eddng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">Tuy nhi\u00ean, c\u1ea7n xem x\u00e9t c\u01a1 c\u1ea5u t\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y k\u1ebf to\u00e1n, ph\u00e2n c\u1ea5p qu\u1ea3n l\u00fd kinh t\u1ebf gi\u1eefa c\u00e1c \u0111\u01a1n v\u1ecb \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ph\u01b0\u01a1ng ph\u00e1p h\u1ea1ch to\u00e1n ph\u00f9 h\u1ee3p v\u00e0 tu\u00e2n th\u1ee7 c\u00e1c h\u01b0\u1edbng d\u1eabn c\u1ee7a ph\u00e1p lu\u1eadt thu\u1ebf.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">Kho\u1ea3n 2, \u0110i\u1ec1u 8, Th\u00f4ng t\u01b0 200\/2014 \u2013 Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p v\u1ec1 n\u1ed9i dung \u201cQuy\u1ec1n v\u00e0 tr\u00e1ch nhi\u1ec7m c\u1ee7a doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi vi\u1ec7c t\u1ed5 ch\u1ee9c k\u1ebf to\u00e1n t\u1ea1i c\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c kh\u00f4ng c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c (g\u1ecdi t\u1eaft l\u00e0 \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c)\u201d quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n<table style=\"width: 100%; border-collapse: collapse; background-color: #ffeded;\">\n<tbody>\n<tr>\n<td style=\"width: 100%;\">\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><i><span style=\"font-weight: 400;\">\u201c 2b) \u0110\u1ed1i v\u1edbi c\u00e1c giao d\u1ecbch mua, b\u00e1n, \u0111i\u1ec1u chuy\u1ec3n s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 n\u1ed9i b\u1ed9: Doanh thu, gi\u00e1 v\u1ed1n ch\u1ec9 \u0111\u01b0\u1ee3c ghi nh\u1eadn ri\u00eang t\u1ea1i t\u1eebng \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c n\u1ebfu s\u1ef1 lu\u00e2n chuy\u1ec3n s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 gi\u1eefa c\u00e1c kh\u00e2u trong n\u1ed9i b\u1ed9 v\u1ec1 b\u1ea3n ch\u1ea5t t\u1ea1o ra gi\u00e1 tr\u1ecb gia t\u0103ng trong s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5. Vi\u1ec7c ghi nh\u1eadn doanh thu t\u1eeb c\u00e1c giao d\u1ecbch n\u1ed9i b\u1ed9 \u0111\u1ec3 tr\u00ecnh b\u00e0y tr\u00ean B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o h\u00ecnh th\u1ee9c c\u1ee7a ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n (h\u00f3a \u0111\u01a1n hay ch\u1ee9ng t\u1eeb lu\u00e2n chuy\u1ec3n n\u1ed9i b\u1ed9);<\/span><\/i><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><i><span style=\"font-weight: 400;\">2c) Vi\u1ec7c ph\u00e2n c\u1ea5p k\u1ebf to\u00e1n t\u1ea1i \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c: T\u00f9y thu\u1ed9c m\u00f4 h\u00ecnh t\u1ed5 ch\u1ee9c k\u1ebf to\u00e1n t\u1eadp trung hay ph\u00e2n t\u00e1n, doanh nghi\u1ec7p c\u00f3 th\u1ec3 giao \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c ph\u1ea3n \u00e1nh \u0111\u1ebfn l\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i ho\u1eb7c ch\u1ec9 ph\u1ea3n \u00e1nh \u0111\u1ebfn doanh thu, chi ph\u00ed.\u201d<\/span><\/i><\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">V\u00ed d\u1ee5 1:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">C\u00f4ng ty may ABC c\u00f3 hai x\u00ed nghi\u1ec7p X v\u00e0 Y th\u1ef1c hi\u1ec7n c\u00e1c c\u00f4ng vi\u1ec7c sau: x\u00ed nghi\u1ec7p X l\u00e0 x\u00ed nghi\u1ec7p d\u1ec7t v\u1ea3i, x\u00ed nghi\u1ec7p Y l\u00e0 x\u00ed nghi\u1ec7p may \u0111\u1ec1u t\u1ed5 ch\u1ee9c s\u1ea3n xu\u1ea5t tr\u00ean \u0111\u1ecba b\u00e0n qu\u1eadn H\u00e0 \u0110\u00f4ng, H\u00e0 N\u1ed9i. X\u00ed nghi\u1ec7p X v\u00e0 Y kh\u00f4ng t\u1ed5 ch\u1ee9c h\u1ea1ch to\u00e1n ri\u00eang (to\u00e0n b\u1ed9 c\u00f4ng t\u00e1c k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c ph\u00f2ng k\u1ebf to\u00e1n c\u00f4ng ty ABC \u0111\u1ea3m nhi\u1ec7m).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">Khi X s\u1ea3n xu\u1ea5t ho\u00e0n th\u00e0nh v\u1ea3i, xu\u1ea5t kho lu\u00e2n chuy\u1ec3n sang Y \u0111\u1ec3 t\u1ed5 ch\u1ee9c s\u1ea3n xu\u1ea5t \u1edf giai \u0111o\u1ea1n ti\u1ebfp theo, k\u1ebf to\u00e1n ghi nh\u1eadn nh\u01b0 sau:<\/span><\/p>\n<p style=\"text-align: justify; padding-left: 40px;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">N\u1ee3 TK 621 (h\u1ea1ch to\u00e1n chi ti\u1ebft cho s\u1ea3n ph\u1ea9m \u00e1o \u0111\u01b0\u1ee3c s\u1ea3n xu\u1ea5t t\u1ea1i Y)<\/span><\/p>\n<p style=\"text-align: justify; padding-left: 80px;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">C\u00f3 TK 154 (tr\u1ecb gi\u00e1 v\u1ea3i s\u1ea3n xu\u1ea5t ho\u00e0n th\u00e0nh t\u1ea1i X)<\/span><\/p>\n<p style=\"text-align: justify; padding-left: 80px;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">C\u00f3 TK 111, 112\u2026 &#8211; c\u00e1c chi ph\u00ed ph\u00e1t sinh \u1edf kh\u00e2u v\u1eadn chuy\u1ec3n\u2026\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">Tr\u01b0\u1eddng h\u1ee3p n\u00e0y, k\u1ebf to\u00e1n kh\u00f4ng ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">V\u00ed d\u1ee5 2:\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">C\u00f4ng ty may ABC c\u00f3 hai x\u00ed nghi\u1ec7p X v\u00e0 Y th\u1ef1c hi\u1ec7n c\u00e1c c\u00f4ng vi\u1ec7c sau: x\u00ed nghi\u1ec7p X l\u00e0 x\u00ed nghi\u1ec7p d\u1ec7t v\u1ea3i t\u1ea1i H\u00e0 Nam, x\u00ed nghi\u1ec7p Y l\u00e0 x\u00ed nghi\u1ec7p may t\u1ea1i H\u01b0ng Y\u00ean. X\u00ed nghi\u1ec7p X cung c\u1ea5p v\u1ea3i cho x\u00ed nghi\u1ec7p Y, \u0111\u1ed3ng th\u1eddi c\u00f3 ti\u00eau th\u1ee5 v\u1ea3i tr\u00ean th\u1ecb tr\u01b0\u1eddng. X\u00ed nghi\u1ec7p X v\u00e0 Y l\u00e0 hai \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c c\u1ee7a c\u00f4ng ty may ABC v\u00e0 \u0111\u01b0\u1ee3c ph\u00e2n c\u1ea5p ghi nh\u1eadn doanh thu.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">Khi X s\u1ea3n xu\u1ea5t ho\u00e0n th\u00e0nh v\u1ea3i, xu\u1ea5t kho lu\u00e2n chuy\u1ec3n sang Y (coi nh\u01b0 giao d\u1ecbch b\u00e1n h\u00e0ng n\u1ed9i b\u1ed9), k\u1ebf to\u00e1n t\u1ea1i X ghi:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">Ghi nh\u1eadn doanh thu:<\/span><\/p>\n<p style=\"text-align: justify; padding-left: 40px;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">N\u1ee3 TK 136 \u2013 chi ti\u1ebft Y\u00a0<\/span><\/p>\n<p style=\"text-align: justify; padding-left: 80px;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">C\u00f3 TK 511, 3331<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">Ghi nh\u1eadn gi\u00e1 v\u1ed1n:<\/span><\/p>\n<p style=\"text-align: justify; padding-left: 40px;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">N\u1ee3 TK 632\u00a0<\/span><\/p>\n<p style=\"text-align: justify; padding-left: 80px;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">C\u00f3 TK 155 <\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">Nh\u01b0 v\u1eady, khi th\u1ef1c hi\u1ec7n nghi\u1ec7p v\u1ee5 xu\u1ea5t h\u00e0ng ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9, k\u1ebf to\u00e1n ph\u1ea3i c\u0103n c\u1ee9 v\u00e0o m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng h\u00e0ng ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9 (ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh hay kh\u00f4ng) \u0111\u1ec3 t\u00ednh, n\u1ed9p thu\u1ebf GTGT v\u00e0 t\u00ednh v\u00e0o doanh thu t\u00ednh thu\u1ebf TNDN cho ph\u00f9 h\u1ee3p. \u0110\u1ed3ng th\u1eddi c\u1ea7n ph\u00e2n bi\u1ec7t h\u00e0ng ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9 v\u00e0 h\u00e0ng lu\u00e2n chuy\u1ec3n n\u1ed9i b\u1ed9 \u0111\u1ec3 th\u1ef1c hi\u1ec7n xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111\u00fang quy \u0111\u1ecbnh v\u00ec ch\u1ec9 c\u00f3 h\u00e0ng ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9 m\u1edbi th\u1ef1c hi\u1ec7n xu\u1ea5t ho\u00e1 \u0111\u01a1n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 h\u1ea1ch to\u00e1n h\u00e0ng ti\u00eau d\u00f9ng hi\u1ec7u qu\u1ea3, hi\u1ec7n nay h\u1ea7u h\u1ebft c\u00e1c doanh nghi\u1ec7p \u0111\u00e3 chuy\u1ec3n sang s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n. Anh\/Ch\u1ecb k\u1ebf to\u00e1n doanh nghi\u1ec7p h\u00e3y \u0111\u0103ng k\u00fd <\/span><span style=\"font-weight: 400;\"><a href=\"https:\/\/amis.misa.vn\/amis-ke-toan\/?source=Amisblog&amp;medium=content&amp;campaign=TCKT&amp;content=xuat-tieu-dung-noi-bo-theo-thong-tu-200&amp;term=act_tttrang\" target=\"_blank\" rel=\"nofollow noopener\">ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n online<\/a> MISA AMIS<\/span><span style=\"font-weight: 400;\"> \u0111\u1ec3 th\u1ef1c t\u1ebf tr\u1ea3i nghi\u1ec7m m\u1ed9t gi\u1ea3i ph\u00e1p v\u1edbi nhi\u1ec1u t\u00ednh n\u0103ng, ti\u1ec7n \u00edch nh\u01b0:<\/span><\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">H\u1ec7 sinh th\u00e1i k\u1ebft n\u1ed1i:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">Ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u2013 cho ph\u00e9p xu\u1ea5t ho\u00e1 \u0111\u01a1n ngay tr\u00ean ph\u1ea7n m\u1ec1m<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">Ng\u00e2n h\u00e0ng \u0111i\u1ec7n t\u1eed \u2013 cho ph\u00e9p l\u1ea5y s\u1ed5 ph\u1ee5, \u0111\u1ed1i chi\u1ebfu v\u00e0 chuy\u1ec3n ti\u1ec1n ngay tr\u00ean ph\u1ea7n m\u1ec1m<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">C\u01a1 quan Thu\u1ebf \u2013 c\u1ed5ng mTax cho ph\u00e9p n\u1ed9p t\u1edd khai, n\u1ed9p thu\u1ebf ngay tr\u00ean ph\u1ea7n m\u1ec1m<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">H\u1ec7 th\u1ed1ng qu\u1ea3n tr\u1ecb b\u00e1n h\u00e0ng, nh\u00e2n s\u1ef1\u2026<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">\u0110\u1ea7y \u0111\u1ee7 c\u00e1c nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n: \u0110\u1ea7y \u0111\u1ee7 20 nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n theo TT133 &amp; TT200, t\u1eeb Qu\u1ef9, Ng\u00e2n h\u00e0ng, Mua h\u00e0ng, B\u00e1n h\u00e0ng, Kho, H\u00f3a \u0111\u01a1n, Thu\u1ebf, Gi\u00e1 th\u00e0nh,\u2026<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">T\u1ef1 \u0111\u1ed9ng nh\u1eadp li\u1ec7u: T\u1ef1 \u0111\u1ed9ng nh\u1eadp li\u1ec7u t\u1eeb h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, nh\u1eadp kh\u1ea9u d\u1eef li\u1ec7u t\u1eeb Excel gi\u00fap r\u00fat ng\u1eafn th\u1eddi gian nh\u1eadp ch\u1ee9ng t\u1eeb, tr\u00e1nh sai s\u00f3t<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">T\u1ef1 \u0111\u1ed9ng t\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u v\u00e0 k\u1ebft xu\u1ea5t b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u1edbi h\u00e0ng tr\u0103m bi\u1ec3u m\u1eabu c\u00f3 s\u1eb5n gi\u00fap k\u1ebf to\u00e1n \u0111\u00e1p \u1ee9ng k\u1ecbp th\u1eddi y\u00eau c\u1ea7u c\u1ee7a l\u00e3nh \u0111\u1ea1o<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: verdana, geneva, sans-serif;\">\u2026.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\" data-sheets-root=\"1\"><style>\r\n\t\t.custom-slider .owl-nav button[type=\"button\"] {\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: 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