{"id":2941,"date":"2019-12-25T18:05:54","date_gmt":"2019-12-25T18:05:54","guid":{"rendered":"http:\/\/help.sme2019.misa.local\/?post_type=ht_kb&#038;p=2941"},"modified":"2020-02-18T13:53:48","modified_gmt":"2020-02-18T06:53:48","slug":"tang_do_trao_doi_tscd","status":"publish","type":"ht_kb","link":"\/2021\/kb\/tang_do_trao_doi_tscd\/","title":{"rendered":"T\u0103ng do trao \u0111\u1ed5i TSC\u0110"},"content":{"rendered":"<table class=\"TogglePanel\">\n<tbody>\n<tr>\n<td class=\"TogglePanel_Heading\" style=\"background-color: #d8d8d8;\">\n<h4><span style=\"font-size: 14pt;\"><strong>1. \u0110\u1ecbnh kho\u1ea3n<\/strong><\/span><\/h4>\n<\/td>\n<\/tr>\n<tr id=\"trTogglePanel_Body\">\n<td class=\"TogglePanel_Body\"><span style=\"font-size: 12pt;\">1. Tr\u01b0\u1eddng h\u1ee3p trao \u0111\u00f4\u0309i v\u01a1\u0301i TSC\u0110 h\u01b0\u0303u hi\u0300nh t\u01b0\u01a1ng t\u01b0\u0323<\/span><\/p>\n<p style=\"padding-left: 40px;\"><span style=\"font-size: 12pt;\">N\u01a1\u0323 TK 211\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0Nguy\u00ean gi\u00e1 TSC\u0110 nh\u1eadn v\u1ec1 ghi theo gia\u0301 tri\u0323 co\u0300n la\u0323i cu\u0309a TSC\u0110 \u0111\u01b0a \u0111i trao \u0111\u00f4\u0309i<br \/>\nN\u01a1\u0323 TK 214\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0S\u00f4\u0301 \u0111a\u0303 kh\u00e2\u0301u hao cu\u0309a TSC\u0110 \u0111\u01b0a \u0111i trao \u0111\u00f4\u0309i<\/span><\/p>\n<p style=\"padding-left: 80px;\"><span style=\"font-size: 12pt;\">Co\u0301 TK 211 Nguy\u00ean gia\u0301 TSC\u0110 \u0111\u01b0a \u0111i trao \u0111\u00f4\u0309i.<\/span><\/p>\n<p><span style=\"font-size: 12pt;\">2. Tr\u01b0\u1eddng h\u1ee3p trao \u0111\u00f4\u0309i v\u01a1\u0301i TSC\u0110 h\u01b0\u0303u hi\u0300nh kh\u00f4ng t\u01b0\u01a1ng t\u01b0\u0323<\/span><\/p>\n<ul style=\"list-style-type: disc;\">\n<li><span style=\"line-height: 200%; text-align: left; font-size: 12pt;\">Khi giao TSC\u0110 h\u01b0\u0303u hi\u0300nh cho b\u00ean trao \u0111\u00f4\u0309i<\/span>\n<ul>\n<li><span style=\"line-height: 200%; text-align: left; font-size: 12pt;\">Ghi gi\u1ea3m TSC\u0110<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"padding-left: 80px;\"><span style=\"font-size: 12pt;\">N\u01a1\u0323 TK 811<span class=\"Apple-tab-span\" style=\"white-space: pre;\"> G<\/span>ia\u0301 tri\u0323 co\u0300n la\u0323i cu\u0309a TSC\u0110 \u0111\u01b0a \u0111i trao \u0111\u00f4\u0309i<\/span><br \/>\n<span style=\"font-size: 12pt;\"> N\u01a1\u0323 TK 214\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<span style=\"font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: normal; letter-spacing: normal; line-height: 32px; text-align: justify; text-indent: 0px; text-transform: none; white-space: normal; word-spacing: 0px; float: none; display: inline ! important; color: #000000;\">S\u00f4\u0301 \u0111a\u0303 kh\u00e2\u0301u hao cu\u0309a TSC\u0110 \u0111\u01b0a \u0111i trao \u0111\u00f4\u0309i<\/span><\/span><\/p>\n<p style=\"padding-left: 120px;\"><span style=\"font-size: 12pt;\">Co\u0301 TK 211<span class=\"Apple-tab-span\" style=\"white-space: pre;\"> N<\/span>guy\u00ean gia\u0301 TSC\u0110 \u0111\u01b0a \u0111i trao \u0111\u1ed5i<\/span><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li><span style=\"line-height: 200%; text-align: left; font-size: 12pt;\">Ghi t\u0103ng thu nh\u1eadp<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"padding-left: 80px;\"><span style=\"font-size: 12pt;\">N\u01a1\u0323 TK 131\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0Pha\u0309i thu cu\u0309a kha\u0301ch ha\u0300ng (t\u00f4\u0309ng gia\u0301 thanh toa\u0301n)<\/span><br \/>\n<span style=\"font-size: 12pt;\"> Co\u0301 TK 711\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 Thu nh\u00e2\u0323p kha\u0301c (gia\u0301 tri\u0323 h\u01a1\u0323p ly\u0301 cu\u0309a TSC\u0110 \u0111\u01b0a \u0111i trao \u0111\u00f4\u0309i)<\/span><\/p>\n<p style=\"padding-left: 120px;\"><span style=\"font-size: 12pt;\">Co\u0301 TK 3331 Thu\u00ea\u0301 GTGT pha\u0309i n\u00f4\u0323p (TK 33311) (n\u00ea\u0301u co\u0301).<\/span><\/p>\n<ul style=\"list-style-type: disc;\">\n<li><span style=\"line-height: 200%; text-align: left; font-size: 12pt;\">Khi nh\u00e2\u0323n \u0111\u01b0\u01a1\u0323c TSC\u0110 h\u01b0\u0303u hi\u0300nh do trao \u0111\u00f4\u0309i<\/span><\/li>\n<\/ul>\n<p style=\"padding-left: 80px;\"><span style=\"font-size: 12pt;\">N\u01a1\u0323 TK 211\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0Gia\u0301 tri\u0323 h\u01a1\u0323p ly\u0301 cu\u0309a TSC\u0110 nh\u00e2\u0323n v\u00ea\u0300<\/span><br \/>\n<span style=\"font-size: 12pt;\"> N\u01a1\u0323 TK 133\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0Thu\u00ea\u0301 GTGT \u0111\u01b0\u01a1\u0323c kh\u00e2\u0301u tr\u01b0\u0300 (1332) (n\u00ea\u0301u co\u0301)<\/span><\/p>\n<p style=\"padding-left: 120px;\"><span style=\"font-size: 12pt;\">Co\u0301 TK 131\u00a0 \u00a0T\u00f4\u0309ng gia\u0301 thanh toa\u0301n<\/span><\/p>\n<ul style=\"list-style-type: disc;\">\n<li><span style=\"line-height: 200%; text-align: left; font-size: 12pt;\">Thu th\u00eam ti\u00ea\u0300n do gia\u0301 tri\u0323 cu\u0309a TSC\u0110 \u0111\u01b0a \u0111i trao \u0111\u00f4\u0309i l\u01a1\u0301n h\u01a1n gia\u0301 tri\u0323 cu\u0309a TSC\u0110 nh\u00e2\u0323n \u0111\u01b0\u01a1\u0323c do trao \u0111\u00f4\u0309i<\/span><\/li>\n<\/ul>\n<p style=\"padding-left: 80px;\"><span style=\"font-size: 12pt;\">N\u01a1\u0323 ca\u0301c TK 111, 112 (s\u00f4\u0301 ti\u00ea\u0300n \u0111a\u0303 thu th\u00eam)<\/span><\/p>\n<p style=\"padding-left: 120px;\"><span style=\"font-size: 12pt;\">Co\u0301 TK 131 &#8211; Pha\u0309i thu cu\u0309a kha\u0301ch ha\u0300ng.<\/span><\/p>\n<ul style=\"list-style-type: disc;\">\n<li><span style=\"line-height: 200%; text-align: left; font-size: 12pt;\">Tra\u0309 th\u00eam ti\u00ea\u0300n do gia\u0301 tri\u0323 h\u01a1\u0323p ly\u0301 cu\u0309a TSC\u0110 \u0111\u01b0a \u0111i trao \u0111\u00f4\u0309i nho\u0309 h\u01a1n gia\u0301 tri\u0323 h\u01a1\u0323p ly\u0301 cu\u0309a TSC\u0110 nh\u00e2\u0323n \u0111\u01b0\u01a1\u0323c do trao \u0111\u00f4\u0309i<\/span><\/li>\n<\/ul>\n<p style=\"padding-left: 80px;\"><span style=\"font-size: 12pt;\">N\u01a1\u0323 TK 131 &#8211; Pha\u0309i thu cu\u0309a kha\u0301ch ha\u0300ng<\/span><\/p>\n<p style=\"padding-left: 120px;\"><span style=\"font-size: 12pt;\">Co\u0301 ca\u0301c TK 111, 112,&#8230;<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-size: 12pt;\"><!-- Toggle Panel includes heading and body section that expands when clicked.--><\/span><\/p>\n<table class=\"TogglePanel\">\n<tbody>\n<tr>\n<td class=\"TogglePanel_Heading\" style=\"background-color: #d8d8d8;\">\n<h4><span style=\"font-size: 14pt;\"><strong>2. M\u00f4 t\u1ea3 nghi\u1ec7p v\u1ee5<\/strong><\/span><\/h4>\n<\/td>\n<\/tr>\n<tr id=\"trTogglePanel_Body\">\n<td class=\"TogglePanel_Body\">\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\">Khi ph\u00e1t sinh nghi\u1ec7p v\u1ee5 trao \u0111\u1ed5i TSC\u0110, th\u00f4ng th\u01b0\u1eddng s\u1ebd ph\u00e1t sinh c\u00e1c ho\u1ea1t \u0111\u1ed9ng sau:<\/span><\/p>\n<ol>\n<li style=\"text-align: justify;\"><span style=\"line-height: 200%; font-size: 12pt;\">Hai b\u00ean trao \u0111\u1ed5i t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh k\u00fd h\u1ee3p \u0111\u1ed3ng trao \u0111\u1ed5i t\u00e0i s\u1ea3n.<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"line-height: 200%; font-size: 12pt;\">Sau khi k\u00fd h\u1ee3p \u0111\u1ed3ng hai b\u00ean b\u00e0n giao t\u00e0i s\u1ea3n v\u00e0 k\u00fd v\u00e0o bi\u00ean b\u1ea3n giao nh\u1eadn t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh.<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"line-height: 200%; font-size: 12pt;\">Sau khi ho\u00e0n t\u1ea5t vi\u1ec7c b\u00e0n giao TSC\u0110, hai b\u00ean b\u00e0n giao c\u00e1c ch\u1ee9ng t\u1eeb li\u00ean quan \u0111\u1ebfn t\u00e0i s\u1ea3n, tr\u01b0\u1eddng h\u1ee3p trao \u0111\u1ed5i t\u00e0i s\u1ea3n kh\u00f4ng t\u01b0\u01a1ng t\u1ef1 hai b\u00ean th\u1ef1c hi\u1ec7n xu\u1ea5t h\u00f3a \u0111\u01a1n GTGT, \u0111\u1ed3ng th\u1eddi ghi s\u1ed5 k\u1ebf to\u00e1n.<\/span><\/li>\n<\/ol>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<div style=\"text-align: justify;\">\n<div style=\"line-height: 200%;\">\n<div style=\"line-height: 200%; text-align: justify;\">\n<h4 style=\"line-height: 200%;\"><span style=\"font-size: 14pt;\"><strong>3<span style=\"font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: normal; letter-spacing: normal; line-height: 26px; text-align: justify; text-indent: 0px; text-transform: none; white-space: normal; word-spacing: 0px; color: #000000;\"><strong><strong>. <strong style=\"color: #000000; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; letter-spacing: normal; line-height: 26px; text-align: justify; text-indent: 0px; text-transform: none; white-space: normal; word-spacing: 0px;\">H\u01b0\u1edbng d\u1eabn tr\u00ean ph\u1ea7n m\u1ec1m<\/strong><\/strong><\/strong><\/span><\/strong><\/span><\/h4>\n<p style=\"line-height: 200%;\"><strong style=\"font-size: 12pt; color: #1a1a1a;\"><span style=\"font-weight: normal;\">Nghi\u1ec7p v\u1ee5 t\u0103ng TSC\u0110 do tra\u0309o \u0111\u00f4\u0309i \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n tr\u00ean ph\u1ea7n m\u1ec1m theo c\u00e1c b\u01b0\u1edbc sau:<\/span><\/strong><\/p>\n<div>\n<table class=\"TogglePanel\">\n<tbody>\n<tr>\n<td class=\"TogglePanel_Heading\" style=\"background-color: #8db3e2;\">\n<h5><span style=\"font-size: 12pt;\"><strong>B\u01b0\u01a1\u0301c 1: Ghi gia\u0309m TSC\u0110 mang \u0111i trao \u0111\u00f4\u0309i tr\u00ean s\u00f4\u0309 TSC\u0110<br \/>\n<\/strong><\/span><\/h5>\n<\/td>\n<\/tr>\n<tr id=\"trTogglePanel_Body\">\n<td class=\"TogglePanel_Body\"><span style=\"font-size: 12pt;\">1. V\u00e0o ph\u00e2n h\u1ec7 <strong>T\u00e0i s\u1ea3n c\u00f4\u0301 \u0111i\u0323nh<\/strong>, cho\u0323n <strong>Ghi gia\u0309m<\/strong> (ho\u0103\u0323c va\u0300o tab <strong>Ghi gi\u1ea3m<\/strong>, nh\u00e2\u0301n <strong>Th\u00eam<\/strong>).<\/span><br \/>\n<span style=\"font-size: 12pt;\">2. Khai ba\u0301o ta\u0300i sa\u0309n bi\u0323 ghi gia\u0309m.<\/span><\/p>\n<ul>\n<li><span style=\"font-size: 12pt;\">Tab <strong>T\u00e0i s\u1ea3n<\/strong>: cho\u0323n ta\u0300i sa\u0309n mang \u0111i trao \u0111\u00f4\u0309i, \u0111\u1ed3ng th\u1eddi ch\u1ecdn l\u1ea1i th\u00f4ng tin TK x\u1eed l\u00fd gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i l\u00e0 TK 811.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-size: 12pt;\"><strong><span style=\"font-weight: normal;\"><img class=\"img-size70\" src=\/2021\/wp-content\/uploads\/2019\/12\/Tang_TSCD_do_trao_doi_1.png\" alt=\"\" \/><\/span><\/strong><\/span><\/p>\n<ul>\n<li><span style=\"font-size: 12pt;\">Tab <strong>H\u1ea1ch to\u00e1n<\/strong>: ghi nh\u1eadn b\u00fat to\u00e1n ghi gi\u1ea3m do mang TSC\u0110 \u0111i trao \u0111\u00f4\u0309i.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-size: 12pt;\"><strong><span style=\"font-weight: normal;\"><strong><span style=\"font-weight: normal;\"><img class=\"img-size70\" src=\/2021\/wp-content\/uploads\/2019\/12\/Tang_TSCD_do_trao_doi_2.png\" alt=\"\" \/><\/span><\/strong><\/span><\/strong><\/span><\/p>\n<p><span style=\"font-size: 12pt;\">3. Nh\u1ea5n <strong>C\u1ea5t<\/strong>.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-size: 12pt;\"><!-- Toggle Panel includes heading and body section that expands when clicked.--><\/span><\/p>\n<table class=\"TogglePanel\">\n<tbody>\n<tr>\n<td class=\"TogglePanel_Heading\" style=\"background-color: #8db3e2;\">\n<h5><span style=\"font-size: 12pt;\"><strong>B\u01b0\u01a1\u0301c 2: Ha\u0323ch toa\u0301n thu nh\u00e2\u0323p t\u0103ng do mang TSC\u0110 \u0111i trao \u0111\u00f4\u0309i<br \/>\n<\/strong><\/span><\/h5>\n<\/td>\n<\/tr>\n<tr id=\"trTogglePanel_Body\">\n<td class=\"TogglePanel_Body\"><span style=\"font-size: 12pt;\"><strong><strong><strong><span style=\"font-weight: normal;\"><strong><span style=\"font-weight: normal;\"><strong><strong><strong><span style=\"font-weight: normal;\"><strong><span style=\"font-weight: normal;\"><strong><span style=\"font-weight: normal;\"><strong><span style=\"font-weight: normal;\">1. V\u00e0o ph\u00e2n h\u1ec7 <strong>T\u1ed5ng h\u1ee3p<\/strong>, cho\u0323n <strong>Ch\u01b0\u0301ng t\u01b0\u0300 nghi\u00ea\u0323p vu\u0323 kha\u0301c<\/strong> (ho\u0103\u0323c va\u0300o tab <strong>Ch\u01b0\u0301ng t\u01b0\u0300 NVK<\/strong>, nh\u00e2\u0301n <strong>Th\u00eam\\Ch\u01b0\u0301ng t\u01b0\u0300 nghi\u00ea\u0323p vu\u0323 kha\u0301c<\/strong>).<br \/>\n2. Khai b\u00e1o ch\u1ee9ng t\u1eeb ha\u0323ch toa\u0301n t\u0103ng thu <\/span><\/strong><\/span><\/strong><\/span><\/strong><\/span><\/strong><\/strong><\/strong><\/span><\/strong><\/span><\/strong><\/strong><\/strong><span style=\"font-weight: normal;\">nh\u00e2\u0323p do mang TSC\u0110 \u0111i trao \u0111\u00f4\u0309i<\/span><strong><strong><strong><span style=\"font-weight: normal;\"><strong><span style=\"font-weight: normal;\"><strong><strong><strong><span style=\"font-weight: normal;\"><strong><span style=\"font-weight: normal;\"><strong><span style=\"font-weight: normal;\"><strong><span style=\"font-weight: normal;\">.<br \/>\n<\/span><\/strong><\/span><\/strong><\/span><\/strong><\/span><\/strong><\/strong><\/strong><\/span><\/strong><\/span><\/strong><\/strong><\/strong><\/span><\/p>\n<ul>\n<li><span style=\"font-size: 12pt;\">H\u1ea1ch to\u00e1n.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-size: 12pt;\"><img class=\"img-size70\" src=\/2021\/wp-content\/uploads\/2019\/12\/Tang_TSCD_do_trao_doi_3.png\" alt=\"\" \/><\/span><\/p>\n<ul>\n<li><span style=\"font-size: 12pt;\">Thu\u1ebf (n\u1ebfu c\u00f3)<\/span><\/li>\n<\/ul>\n<p><span style=\"font-size: 12pt;\"><img class=\"img-size70\" src=\/2021\/wp-content\/uploads\/2019\/12\/Tang_TSCD_do_trao_doi_4.png\" alt=\"\" \/><\/span><\/p>\n<p><span style=\"font-size: 12pt;\">3. Nh\u1ea5n <strong>C\u1ea5t<\/strong>. <\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-size: 12pt;\"><!-- Toggle Panel includes heading and body section that expands when clicked.--><\/span><\/p>\n<table class=\"TogglePanel\">\n<tbody>\n<tr>\n<td class=\"TogglePanel_Heading\" style=\"background-color: #8db3e2;\">\n<h5><span style=\"font-size: 12pt;\"><strong>B\u01b0\u01a1\u0301c 3: Ha\u0323ch toa\u0301n nghi\u00ea\u0323p vu\u0323 t\u0103ng TSC\u0110 nh\u00e2\u0323n v\u00ea\u0300 do trao \u0111\u00f4\u0309i<br \/>\n<\/strong><\/span><\/h5>\n<\/td>\n<\/tr>\n<tr id=\"trTogglePanel_Body\">\n<td class=\"TogglePanel_Body\"><span style=\"font-size: 12pt;\"><strong><span style=\"font-weight: normal;\">T\u00f9y thu\u1ed9c v\u00e0o ph\u01b0\u01a1ng th\u1ee9c thanh to\u00e1n m\u00e0 nghi\u1ec7p v\u1ee5 n\u00e0y s\u1ebd \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n tr\u00ean ph\u00e2n h\u1ec7 <strong>Qu\u1ef9<\/strong>, <strong>Ng\u00e2n h\u00e0ng<\/strong> ho\u1eb7c <strong>T\u1ed5ng h\u1ee3p<\/strong>. Vi\u0301 du\u0323: tr\u00ean ph\u00e2n h\u00ea\u0323 <strong>T\u00f4\u0309ng h\u01a1\u0323p<\/strong>.<br \/>\n1. V\u00e0o ph\u00e2n h\u1ec7 <strong>T\u1ed5ng h\u1ee3p<\/strong>, cho\u0323n <strong>Ch\u01b0\u0301ng t\u01b0\u0300 nghi\u00ea\u0323p vu\u0323 kha\u0301c<\/strong> (ho\u0103\u0323c va\u0300o tab <strong>Ch\u01b0\u0301ng t\u01b0\u0300 NVK<\/strong>, nh\u00e2\u0301n <strong>Th\u00eam\\Ch\u01b0\u0301ng t\u01b0\u0300 nghi\u00ea\u0323p vu\u0323 kha\u0301c<\/strong>).<br \/>\n2. Khai b\u00e1o ch\u1ee9ng t\u1eeb <\/span><\/strong><span style=\"font-weight: normal;\">t\u0103ng TSC\u0110 nh\u00e2\u0323n v\u00ea\u0300 do trao \u0111\u00f4\u0309i<\/span><strong><span style=\"font-weight: normal;\">.<br \/>\n<\/span><\/strong><\/span><\/p>\n<ul>\n<li><span style=\"font-size: 12pt;\">H\u1ea1ch to\u00e1n.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-size: 12pt;\"><img class=\"img-size70\" src=\/2021\/wp-content\/uploads\/2019\/12\/Tang_TSCD_do_trao_doi_5.png\" alt=\"\" \/><\/span><\/p>\n<ul>\n<li><span style=\"font-size: 12pt;\">Thu\u1ebf (n\u1ebfu c\u00f3).<\/span><\/li>\n<\/ul>\n<p><span style=\"font-size: 12pt;\"><img class=\"img-size70\" src=\/2021\/wp-content\/uploads\/2019\/12\/Tang_TSCD_do_trao_doi_6.png\" alt=\"\" \/><\/span><\/p>\n<p><span style=\"font-size: 12pt;\">3. Nh\u1ea5n <strong>C\u1ea5t<\/strong>. <\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-size: 12pt;\"><!-- Toggle Panel includes heading and body section that expands when clicked.--><\/span><\/p>\n<table class=\"TogglePanel\">\n<tbody>\n<tr>\n<td class=\"TogglePanel_Heading\" style=\"background-color: #8db3e2;\">\n<h5><span style=\"font-size: 12pt;\"><strong>B\u01b0\u01a1\u0301c 4: Ghi t\u0103ng TSC\u0110 nh\u00e2\u0323n v\u00ea\u0300 va\u0300o s\u00f4\u0309 TSC\u0110<br \/>\n<\/strong><\/span><\/h5>\n<\/td>\n<\/tr>\n<tr id=\"trTogglePanel_Body\">\n<td class=\"TogglePanel_Body\"><span style=\"font-size: 12pt; color: black;\">Xem h\u01b0\u1edbng d\u1eabn <a href=\"ghi_tang_tscd\" target=\"_blank\" rel=\"noopener noreferrer\"><strong>t\u1ea1i \u0111\u00e2y<\/strong><\/a>.<br \/>\n<\/span><span style=\"font-size: 12pt;\"><em><span style=\"color: black;\"><strong>L\u01b0u \u00fd<\/strong>: T\u1ea1i tab <strong>Ngu\u1ed3n g\u1ed1c h\u00ecnh th\u00e0nh<\/strong>, k\u1ebf to\u00e1n s\u1ebd t\u1ef1 nh\u1eadp ngu\u1ed3n g\u1ed1c h\u00ecnh th\u00e0nh t\u00e0i s\u1ea3n. \u0110\u1ed3ng th\u1eddi <strong><span style=\"font-weight: normal;\"><strong><strong><strong><span style=\"font-weight: normal;\"><strong><span style=\"font-weight: normal;\"><strong><strong><span style=\"font-weight: normal;\">ch\u1ecdn ch\u1ee9ng t\u1eeb h\u1ea1c<\/span><\/strong><\/strong><span style=\"font-weight: normal;\">h to\u00e1n ghi nh\u00e2\u0323n t\u0103ng TSC\u0110 do trao \u0111\u00f4\u0309i \u0111a\u0303 l\u00e2\u0323p \u01a1\u0309 b\u01b0\u01a1\u0301c 3.<\/span><\/span><\/strong><\/span><\/strong><\/strong><\/strong><\/span><\/strong><\/span><\/em><\/span><\/p>\n<p><span style=\"font-size: 12pt;\"><strong><span style=\"font-weight: normal;\"><strong><span style=\"font-weight: normal;\"><strong><span style=\"font-weight: normal;\"><strong><span style=\"font-weight: normal;\"><img class=\"img-size70\" src=\/2021\/wp-content\/uploads\/2019\/12\/Tang_TSCD_do_trao_doi_10.png\" alt=\"\" \/><\/span><\/strong><\/span><\/strong><\/span><\/strong><\/span><\/strong><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-size: 12pt;\"><!-- Toggle Panel includes heading and body section that expands when clicked.--><\/span><\/p>\n<table class=\"TogglePanel\">\n<tbody>\n<tr>\n<td class=\"TogglePanel_Heading\" style=\"background-color: #8db3e2;\">\n<h5><span style=\"font-size: 12pt;\"><strong><span style=\"font-weight: normal;\"><strong>B\u01b0\u01a1\u0301c 5: Thu ho\u0103\u0323c tra\u0309 th\u00eam ti\u00ea\u0300n do ch\u00eanh l\u00ea\u0323ch gia\u0301 tri\u0323 gi\u01b0\u0303a TSC\u0110 mang \u0111i trao \u0111\u00f4\u0309i va\u0300 nh\u00e2\u0323n v\u00ea\u0300<\/strong><\/span><\/strong><\/span><\/h5>\n<\/td>\n<\/tr>\n<tr id=\"trTogglePanel_Body\">\n<td class=\"TogglePanel_Body\"><span style=\"font-size: 12pt;\"><strong><span style=\"font-weight: normal;\"><strong><span style=\"font-weight: normal;\"><strong><span style=\"font-weight: normal;\">T\u00f9y thu\u1ed9c v\u00e0o ph\u01b0\u01a1ng th\u1ee9c thanh to\u00e1n m\u00e0 nghi\u1ec7p v\u1ee5 n\u00e0y s\u1ebd \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n tr\u00ean ph\u00e2n h\u1ec7 <strong>Qu\u1ef9<\/strong>, <strong>Ng\u00e2n h\u00e0ng<\/strong> ho\u1eb7c <strong>T\u1ed5ng h\u1ee3p<\/strong>. Vi\u0301 du\u0323: tr\u00ean ph\u00e2n h\u00ea\u0323 <strong>Ng\u00e2n h\u00e0ng<\/strong>.<br \/>\n1. V\u00e0o ph\u00e2n h\u1ec7 <strong>Ng\u00e2n h\u00e0ng<\/strong>, cho\u0323n <strong>Thu ti\u1ec1n<\/strong> (ho\u0103\u0323c va\u0300o tab <strong>Thu, chi ti\u1ec1n<\/strong>, nh\u00e2\u0301n <strong>Th\u00eam\\Thu ti\u1ec1n<\/strong>).<br \/>\n<\/span><\/strong><\/span><\/strong><\/span><\/strong><strong><span style=\"font-weight: normal;\"><strong><span style=\"font-weight: normal;\"><strong><span style=\"font-weight: normal;\">2. Khai b\u00e1o ch\u1ee9ng t\u1eeb <\/span><\/strong><span style=\"font-weight: normal;\">thu <\/span><\/span><\/strong><span style=\"font-weight: normal;\">th\u00eam ti\u00ea\u0300n do trao \u0111\u00f4\u0309i TSC\u0110<\/span><strong><span style=\"font-weight: normal;\"><strong><span style=\"font-weight: normal;\">.<\/span><\/strong><\/span><\/strong><\/span><\/strong><\/span><span style=\"font-size: 12pt;\"><img class=\"img-size70\" src=\/2021\/wp-content\/uploads\/2019\/12\/Tang_TSCD_do_trao_doi_11.png\" alt=\"\" \/><\/span><\/p>\n<p><span style=\"font-size: 12pt;\">3. Nh\u1ea5n <strong>C\u1ea5t<\/strong>. <\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h4><span style=\"font-size: 12pt;\"><span style=\"font-size: 14pt;\"><strong>4. L\u01b0u y\u0301<\/strong><\/span><br \/>\n<\/span><\/h4>\n<ul>\n<li style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><strong><strong><strong><strong><span style=\"font-weight: normal;\"><strong><span style=\"font-weight: normal;\">V\u1edbi d\u1eef li\u1ec7u h\u1ea1ch to\u00e1n \u0111a chi nh\u00e1nh v\u00e0 s\u1eed d\u1ee5ng c\u1ea3 hai h\u1ec7 th\u1ed1ng s\u1ed5 (t\u00e0i ch\u00ednh v\u00e0 qu\u1ea3n <\/span><\/strong><\/span><\/strong><span style=\"font-weight: normal;\">tr\u1ecb)<\/span><span style=\"font-weight: normal;\">, TSC\u0110 <\/span><strong><span style=\"font-weight: normal;\"><strong><span style=\"font-weight: normal;\">\u0111\u01b0\u1ee3c ghi t\u0103ng\/ghi gia\u0309m khi \u0111ang l\u00e0m vi\u1ec7c t\u1ea1i chi nh\u00e1nh n\u00e0o, s\u1ed5 n\u00e0o se\u0303 ch\u1ec9 \u0111\u01b0\u1ee3c l\u01b0u tr\u00ean chi nh\u00e1nh \u0111\u00f3 v\u00e0 s\u1ed5 \u0111\u00f3.<\/span><\/strong><\/span><\/strong><\/strong><\/strong><\/strong><\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><strong><span style=\"font-weight: normal;\">V\u01a1\u0301i tr\u01b0\u01a1\u0300ng h\u01a1\u0323p trao \u0111\u00f4\u0309i TSC\u0110 t\u01b0\u01a1ng t\u01b0\u0323, k\u00ea\u0301 toa\u0301n chi\u0309 c\u00e2\u0300n th\u01b0\u0323c hi\u00ea\u0323n b\u01b0\u01a1\u0301c 1 va\u0300 b\u01b0\u01a1\u0301c 4. =&gt; Khi th\u01b0\u0323c hi\u00ea\u0323n b\u01b0\u01a1\u0301c 1 thi\u0300 cho\u0323n TK x\u01b0\u0309 ly\u0301 la\u0300 TK 211<\/span><\/strong><\/span><\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>1. \u0110\u1ecbnh kho\u1ea3n 1. Tr\u01b0\u1eddng h\u1ee3p trao \u0111\u00f4\u0309i v\u01a1\u0301i TSC\u0110 h\u01b0\u0303u hi\u0300nh t\u01b0\u01a1ng t\u01b0\u0323 N\u01a1\u0323 TK 211\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0Nguy\u00ean gi\u00e1 TSC\u0110 nh\u1eadn v\u1ec1 ghi theo gia\u0301 tri\u0323 co\u0300n la\u0323i cu\u0309a TSC\u0110 \u0111\u01b0a \u0111i trao \u0111\u00f4\u0309i N\u01a1\u0323 TK 214\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0S\u00f4\u0301 \u0111a\u0303 kh\u00e2\u0301u hao cu\u0309a&#8230;<\/p>\n","protected":false},"author":4,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"footnotes":"","_links_to":"","_links_to_target":""},"ht-kb-category":[2591],"ht-kb-tag":[],"class_list":["post-2941","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-tscd"],"_links":{"self":[{"href":"\/2021\/wp-json\/wp\/v2\/ht-kb\/2941","targetHints":{"allow":["GET"]}}],"collection":[{"href":"\/2021\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"\/2021\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"\/2021\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"\/2021\/wp-json\/wp\/v2\/comments?post=2941"}],"version-history":[{"count":4,"href":"\/2021\/wp-json\/wp\/v2\/ht-kb\/2941\/revisions"}],"predecessor-version":[{"id":5726,"href":"\/2021\/wp-json\/wp\/v2\/ht-kb\/2941\/revisions\/5726"}],"wp:attachment":[{"href":"\/2021\/wp-json\/wp\/v2\/media?parent=2941"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/2021\/wp-json\/wp\/v2\/ht-kb-category?post=2941"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/2021\/wp-json\/wp\/v2\/ht-kb-tag?post=2941"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}