{"id":1655,"date":"2019-12-25T17:54:08","date_gmt":"2019-12-25T17:54:08","guid":{"rendered":"http:\/\/help.sme2019.misa.local\/?post_type=ht_kb&#038;p=1655"},"modified":"2021-08-14T14:56:24","modified_gmt":"2021-08-14T07:56:24","slug":"quan_ly_cac_khoan_doanh_thu_nhan_truoc","status":"publish","type":"ht_kb","link":"\/2020\/kb\/quan_ly_cac_khoan_doanh_thu_nhan_truoc\/","title":{"rendered":"Qu\u1ea3n l\u00fd c\u00e1c kho\u1ea3n doanh thu nh\u1eadn tr\u01b0\u1edbc"},"content":{"rendered":"<p><span style=\"font-size: 12pt;\"><strong><span style=\"font-size: 14pt;\">Xem phim h\u01b0\u1edbng d\u1eabn<\/span><br \/>\n<\/strong><\/span><\/p>\n<blockquote><p><iframe loading=\"lazy\" src=\"\/\/www.youtube.com\/embed\/enXVLdIS6cQ\" width=\"642\" height=\"360\" allowfullscreen=\"allowfullscreen\"><\/iframe><\/p><\/blockquote>\n<p style=\"margin: 5.25pt 0cm; padding: 0px; text-align: justify;\"><span style=\"font-size: 12pt;\"><strong><span style=\"color: black;\">Ta\u0309i phim h\u01b0\u1edbng d\u1eabn: <a style=\"text-decoration: none; color: #2495d2;\" href=\"https:\/\/vimeo.com\/368481337\" target=\"_blank\" rel=\"noopener noreferrer\">Ta\u0323i \u0111\u00e2y <\/a><\/span><\/strong><span style=\"color: black;\">(<a style=\"text-decoration: none; color: #2495d2;\" href=\"xem_va_tai_phim_huong_dan\">Xem h\u01b0\u01a1\u0301ng d\u00e2\u0303n ta\u0309i phim<\/a>)<\/span><\/span><\/p>\n<p><span style=\"font-size: 12pt;\"><strong><span style=\"font-size: 14pt;\">1. N\u1ed9i dung<\/span><\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; color: #1a1a1a;\">Gi\u00fap qua\u0309n ly\u0301 ca\u0301c kho\u1ea3n doanh thu nh\u1eadn tr\u01b0\u1edbc \u0111\u01b0\u01a1\u0323c ph\u00e2n b\u00f4\u0309 cho nhi\u00ea\u0300u ky\u0300. (Doanh thu nh\u1eadn tr\u01b0\u1edbc nh\u01b0: S\u00f4\u0301 ti\u00ea\u0300n cu\u0309a kha\u0301ch ha\u0300ng \u0111a\u0303 tra\u0309 tr\u01b0\u01a1\u0301c cho m\u00f4\u0323t ho\u0103\u0323c nhi\u00ea\u0300u ky\u0300 k\u00ea\u0301 toa\u0301n <\/span><span style=\"font-size: 12pt; color: #1a1a1a;\">v\u00ea\u0300 cho thu\u00ea ta\u0300i sa\u0309n; Khoa\u0309n la\u0303i nh\u00e2\u0323n tr\u01b0\u01a1\u0301c khi cho vay v\u00f4\u0301n ho\u0103\u0323c mua ca\u0301c <\/span><span style=\"font-size: 12pt; color: #1a1a1a;\">c\u00f4ng cu\u0323 n\u01a1\u0323; Va\u0300 ca\u0301c khoa\u0309n doanh thu ch\u01b0a th\u01b0\u0323c hi\u00ea\u0323n kha\u0301c nh\u01b0: Khoa\u0309n ch\u00eanh <\/span><span style=\"font-size: 12pt; color: #1a1a1a;\">l\u00ea\u0323ch gi\u01b0\u0303a gia\u0301 ba\u0301n ha\u0300ng tra\u0309 ch\u00e2\u0323m, tra\u0309 go\u0301p theo cam k\u00ea\u0301t v\u01a1\u0301i gia\u0301 ba\u0301n <\/span><span style=\"font-size: 12pt; color: #1a1a1a;\">tra\u0309 ti\u00ea\u0300n ngay, khoa\u0309n doanh thu t\u01b0\u01a1ng \u01b0\u0301ng v\u01a1\u0301i gia\u0301 tri\u0323 ha\u0300ng ho\u0301a, di\u0323ch <\/span><span style=\"font-size: 12pt; color: #1a1a1a;\">vu\u0323 ho\u0103\u0323c s\u00f4\u0301 pha\u0309i chi\u00ea\u0301t kh\u00e2\u0301u gia\u0309m gia\u0301 cho kha\u0301ch ha\u0300ng trong ch\u01b0\u01a1ng tri\u0300nh <\/span><span style=\"font-size: 12pt; color: #1a1a1a;\">kha\u0301ch ha\u0300ng truy\u00ea\u0300n th\u00f4\u0301ng&#8230;<\/span><\/p>\n<p><span style=\"font-size: 14pt;\"><strong>2. \u0110\u1ecbnh kho\u1ea3n<\/strong><\/span><\/p>\n<p><span style=\"color: black; font-size: 12pt;\">1. Khi ph\u00e1t sinh c\u00e1c kho\u1ea3n doanh thu nh\u1eadn tr\u01b0\u1edbc (cho thu\u00ea v\u0103n ph\u00f2ng, cho thu\u00ea TSC\u0110&#8230;).<\/span><\/p>\n<p style=\"padding-left: 40px;\"><span style=\"color: black; font-size: 12pt;\">N\u1ee3 TK 111, 112\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0T\u1ed5ng s\u1ed1 ti\u1ec1n nh\u1eadn tr\u01b0\u1edbc tr\u1ea3 tr\u01b0\u1edbc<\/span><\/p>\n<p style=\"padding-left: 80px;\"><span style=\"color: black; font-size: 12pt;\">C\u00f3 c\u00e1c TK 3387\u00a0 \u00a0 Doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n (gi\u00e1 ch\u01b0a c\u00f3 thu\u1ebf GTGT)<\/span><\/p>\n<p style=\"padding-left: 80px;\"><span style=\"color: black; font-size: 12pt;\">C\u00f3 TK 33311\u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/span><span style=\"color: black;\">Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p <\/span><\/p>\n<p><span style=\"color: black; font-size: 12pt;\">2. \u0110\u1ecbnh k\u1ef3, ph\u00e2n b\u1ed5 doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n<\/span><\/p>\n<p style=\"padding-left: 40px;\"><span style=\"color: black; font-size: 12pt;\">N\u1ee3 TK 3387<\/span><\/p>\n<p style=\"padding-left: 80px;\"><span style=\"color: black; font-size: 12pt;\">C\u00f3 TK 511, 515\u00a0 \u00a0 \u00a0<\/span><span class=\"Apple-tab-span\" style=\"white-space: pre;\">D<\/span><span style=\"color: black; font-size: 12pt;\">oanh thu ch\u01b0a th\u1ef1c hi\u1ec7n ph\u00e2n b\u1ed5 trong k\u1ef3<\/span><\/p>\n<p><span style=\"font-size: 14pt;\"><strong>3. M\u00f4 t\u1ea3 nghi\u1ec7p v\u1ee5<\/strong><\/span><\/p>\n<p><span style=\"font-size: 12pt;\"><span style=\"color: black;\">Khi ph\u00e1t sinh doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n \u0111\u01a1n v\u1ecb s\u1ebd th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/span><\/span><\/p>\n<ol>\n<li><span style=\"line-height: 200%; font-size: 12pt;\">K\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p s\u1ebd t\u1eadp h\u1ee3p c\u00e1c ch\u1ee9ng t\u1eeb g\u1ed1c li\u00ean quan v\u00e0 ti\u1ebfn h\u00e0nh h\u1ea1ch to\u00e1n\/ghi t\u0103ng doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n, x\u00e1c \u0111\u1ecbnh \u0111\u1ed1i t\u01b0\u1ee3ng ph\u00e2n b\u1ed5 \u0111\u1ec3 theo d\u00f5i, qu\u1ea3n l\u00fd.<\/span><\/li>\n<li><span style=\"line-height: 200%; font-size: 12pt;\">K\u1ebf to\u00e1n h\u1ea1ch to\u00e1n v\u00e0 in ch\u1ee9ng t\u1eeb chuy\u1ec3n k\u1ebf to\u00e1n tr\u01b0\u1edfng k\u00fd duy\u1ec7t.<\/span><\/li>\n<li><span style=\"line-height: 200%; font-size: 12pt;\">\u0110\u1ecbnh k\u1ef3 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p ti\u1ebfn h\u00e0nh ph\u00e2n b\u1ed5 doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n.<\/span><\/li>\n<\/ol>\n<p><span style=\"font-size: 12pt;\"><strong><strong><span style=\"font-size: 14pt;\">4. H\u01b0\u1edbng d\u1eabn<\/span> <\/strong><br \/>\n<\/strong><\/span><\/p>\n<ul>\n<li><span style=\"font-size: 12pt;\"><strong><a href=\"doanh_thu_nhan_truoc_dau_ky\">B\u01b0\u1edbc 1: Khai b\u00e1o doanh thu nh\u1eadn tr\u01b0\u1edbc \u0111\u1ea7u k\u1ef3<\/a><\/strong><\/span><\/li>\n<\/ul>\n<ul>\n<li><span style=\"font-size: 12pt;\"><strong>B\u01b0\u1edbc 2: H\u1ea1ch to\u00e1n doanh thu nh\u1eadn tr\u01b0\u1edbc ph\u00e1t sinh<\/strong><\/span><\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\">T\u00f9y v\u00e0o lo\u1ea1i doanh thu nh\u1eadn tr\u01b0\u1edbc v\u00e0 h\u00ecnh th\u1ee9c thanh to\u00e1n m\u00e0 c\u00e1c kho\u1ea3n Doanh thu n\u00e0y s\u1ebd \u0111\u01b0\u1ee3c ghi nh\u1eadn tr\u00ean ph\u00e2n h\u1ec7 <strong style=\"font-size: 12pt; color: #1a1a1a;\">B\u00e1n h\u00e0ng, Qu\u1ef9 <\/strong><span style=\"font-size: 12pt; color: #1a1a1a;\">ho\u1eb7c <\/span><strong style=\"font-size: 12pt; color: #1a1a1a;\">Ng\u00e2n h\u00e0ng<\/strong><span style=\"font-size: 12pt; color: #1a1a1a;\">.<\/span><\/p>\n<p style=\"padding-left: 40px;\"><strong style=\"font-size: 12pt; color: #1a1a1a;\">V\u00ed d\u1ee5<\/strong><span style=\"font-size: 12pt; color: #1a1a1a;\">: Doanh thu nh\u1eadn tr\u01b0\u1edbc v\u1ec1 cho thu\u00ea v\u0103n ph\u00f2ng thu b\u1eb1ng ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng.<\/span><\/p>\n<p style=\"padding-left: 40px;\"><span style=\"font-size: 12pt; color: #1a1a1a;\">=&gt; L\u1eadp <\/span><a style=\"font-size: 12pt;\" href=\"banhanghoa_dichvu_trongnuoc\" target=\"_blank\" rel=\"noopener noreferrer\"><strong>Ch\u1ee9ng t\u1eeb b\u00e1n h\u00e0ng<\/strong><\/a><span style=\"font-size: 12pt; color: #1a1a1a;\"> ghi nh\u1eadn Doanh thu nh\u1eadn tr\u01b0\u1edbc ph\u00e1t sinh (Trong \u0111\u00f3, c\u1ea7n <\/span><a style=\"font-size: 12pt;\" href=\"html_11170100\">khai b\u00e1o m\u1eb7t h\u00e0ng &#8220;Cho thu\u00ea v\u0103n ph\u00f2ng&#8221; <\/a><span style=\"font-size: 12pt; color: #1a1a1a;\"> c\u00f3 t\u00ednh ch\u1ea5t l\u00e0 D\u1ecbch v\u1ee5 \u0111\u1ec3 h\u1ea1ch to\u00e1n)<\/span><\/p>\n<blockquote>\n<blockquote><p><span style=\"font-size: 12pt;\"><img decoding=\"async\" class=\"img-size70\" src=\"\/2020\/wp-content\/uploads\/2019\/12\/r14_doanhthuchuathuchien_07.png&quot;\" alt=\"\" \/><\/span><\/p><\/blockquote>\n<\/blockquote>\n<ul>\n<li><span style=\"font-size: 12pt;\"><strong><a href=\"doanh_thu_nhan_truoc\" target=\"_blank\" rel=\"noopener noreferrer\">B\u01b0\u1edbc 3: Khai b\u00e1o doanh thu nh\u1eadn tr\u01b0\u1edbc<\/a> <\/strong><\/span><\/li>\n<li><span style=\"font-size: 12pt;\"><strong><a href=\"phan_bo_doanh_thu_nhan_truoc\" target=\"_blank\" rel=\"noopener noreferrer\">B\u01b0\u1edbc 4: Ph\u00e2n b\u1ed5 doanh thu nh\u1eadn tr\u01b0\u1edbc<\/a><\/strong><\/span><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Xem phim h\u01b0\u1edbng d\u1eabn Ta\u0309i phim h\u01b0\u1edbng d\u1eabn: Ta\u0323i \u0111\u00e2y (Xem h\u01b0\u01a1\u0301ng d\u00e2\u0303n ta\u0309i phim) 1. N\u1ed9i dung Gi\u00fap qua\u0309n ly\u0301 ca\u0301c kho\u1ea3n doanh thu nh\u1eadn tr\u01b0\u1edbc \u0111\u01b0\u01a1\u0323c ph\u00e2n b\u00f4\u0309 cho nhi\u00ea\u0300u ky\u0300. (Doanh thu nh\u1eadn tr\u01b0\u1edbc nh\u01b0: S\u00f4\u0301 ti\u00ea\u0300n cu\u0309a kha\u0301ch ha\u0300ng \u0111a\u0303 tra\u0309 tr\u01b0\u01a1\u0301c cho m\u00f4\u0323t ho\u0103\u0323c nhi\u00ea\u0300u&#8230;<\/p>\n","protected":false},"author":105,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"footnotes":"","_links_to":"","_links_to_target":""},"ht-kb-category":[2595],"ht-kb-tag":[],"class_list":["post-1655","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-html_23000000"],"_links":{"self":[{"href":"\/2020\/wp-json\/wp\/v2\/ht-kb\/1655","targetHints":{"allow":["GET"]}}],"collection":[{"href":"\/2020\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"\/2020\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"\/2020\/wp-json\/wp\/v2\/users\/105"}],"replies":[{"embeddable":true,"href":"\/2020\/wp-json\/wp\/v2\/comments?post=1655"}],"version-history":[{"count":6,"href":"\/2020\/wp-json\/wp\/v2\/ht-kb\/1655\/revisions"}],"predecessor-version":[{"id":13773,"href":"\/2020\/wp-json\/wp\/v2\/ht-kb\/1655\/revisions\/13773"}],"wp:attachment":[{"href":"\/2020\/wp-json\/wp\/v2\/media?parent=1655"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/2020\/wp-json\/wp\/v2\/ht-kb-category?post=1655"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/2020\/wp-json\/wp\/v2\/ht-kb-tag?post=1655"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}