{"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":"2025-10-24T08:11:43","modified_gmt":"2025-10-24T01:11:43","slug":"quan_ly_cac_khoan_doanh_thu_nhan_truoc","status":"publish","type":"ht_kb","link":"https:\/\/helpsme.misa.vn\/2023\/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><strong>Xem phim h\u01b0\u1edbng d\u1eabn<\/strong><\/p>\n<p><iframe loading=\"lazy\" src=\"\/\/www.youtube.com\/embed\/zvwPglYqxa0\" width=\"860\" height=\"485\" frameborder=\"0\" allowfullscreen=\"allowfullscreen\" data-mce-fragment=\"1\"><\/iframe><\/p>\n<p>T\u1ea3i phim <a href=\"https:\/\/vimeo.com\/485878242\"><strong>t\u1ea1i \u0111\u00e2y<\/strong><\/a><\/p>\n<div class=\"su-accordion su-u-trim\"> <div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h3><strong>1. T\u1ed5ng quan<\/strong><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>M\u1ee5c \u0111\u00edch:<\/strong>\u00a0B\u00e0i vi\u1ebft n\u00e0y gi\u00fap anh\/ch\u1ecb n\u1eafm t\u1ed5ng quan quy tr\u00ecnh qu\u1ea3n l\u00fd c\u00e1c kho\u1ea3n doanh thu nh\u1eadn tr\u01b0\u1edbc tr\u00ean ph\u1ea7n m\u1ec1m, bao g\u1ed3m vi\u1ec7c ghi nh\u1eadn, ph\u00e2n b\u1ed5 v\u00e0 theo d\u00f5i doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n. Sau khi \u0111\u1ecdc, anh\/ch\u1ecb s\u1ebd hi\u1ec3u r\u00f5 c\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n t\u1eeb khai b\u00e1o, h\u1ea1ch to\u00e1n \u0111\u1ebfn ph\u00e2n b\u1ed5 doanh thu nh\u1eadn tr\u01b0\u1edbc, \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 \u0111\u00fang quy \u0111\u1ecbnh k\u1ebf to\u00e1n v\u00e0 qu\u1ea3n l\u00fd hi\u1ec7u qu\u1ea3 c\u00e1c kho\u1ea3n thu n\u00e0y.<\/p>\n<p><strong>N\u1ed9i dung b\u00e0i vi\u1ebft g\u1ed3m:<\/strong><\/p>\n<ul>\n<li>\u0110\u1ecbnh kho\u1ea3n c\u00e1c nghi\u1ec7p v\u1ee5 li\u00ean quan<\/li>\n<li>Quy tr\u00ecnh nghi\u1ec7p v\u1ee5 qu\u1ea3n l\u00fd doanh thu nh\u1eadn tr\u01b0\u1edbc<\/li>\n<li>H\u01b0\u1edbng d\u1eabn khai b\u00e1o, h\u1ea1ch to\u00e1n v\u00e0 ph\u00e2n b\u1ed5 doanh thu nh\u1eadn tr\u01b0\u1edbc<\/li>\n<li>L\u01b0u \u00fd khi thao t\u00e1c tr\u00ean ph\u1ea7n m\u1ec1m<\/li>\n<\/ul>\n<p><strong>Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/strong>\u00a0K\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p, k\u1ebf to\u00e1n tr\u01b0\u1edfng<\/p>\n<\/div><\/div> <div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h3><strong>2. \u0110\u1ecbnh kho\u1ea3n<\/strong><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<ul>\n<li><span style=\"color: black; font-size: 12pt;\">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><\/li>\n<\/ul>\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<ul>\n<li><span style=\"color: black; font-size: 12pt;\">\u0110\u1ecbnh k\u1ef3, ph\u00e2n b\u1ed5 doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n<\/span><\/li>\n<\/ul>\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<\/div><\/div> <div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h3><strong>3. C\u00e1ch th\u1ef1c hi\u1ec7n<\/strong><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<ul>\n<li><span style=\"font-size: 12pt;\">Khai b\u00e1o doanh thu nh\u1eadn tr\u01b0\u1edbc \u0111\u1ea7u k\u1ef3 xem chi ti\u1ebft <\/span><strong><span style=\"font-size: 12pt;\"><a href=\"doanh_thu_nhan_truoc_dau_ky\">t\u1ea1i \u0111\u00e2y<\/a><\/span><\/strong><\/li>\n<\/ul>\n<ul>\n<li><span style=\"font-size: 12pt;\">H\u1ea1ch to\u00e1n doanh thu nh\u1eadn tr\u01b0\u1edbc ph\u00e1t sinh<\/span>\n<ul style=\"list-style-type: disc;\">\n<li>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><\/li>\n<li><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><\/li>\n<\/ul>\n<\/li>\n<\/ul>\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<p><span style=\"font-size: 12pt;\"><img decoding=\"async\" class=\"img-size70\" src=\"\/2022\/wp-content\/uploads\/2019\/12\/r14_doanhthuchuathuchien_07.png&quot;\" alt=\"\" \/><\/span><\/p>\n<p><span style=\"font-size: 12pt;\"><strong>L\u01b0u \u00fd:<\/strong> Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ch\u1ecdn \u0111\u01b0\u1ee3c t\u00e0i kho\u1ea3n doanh thu 3387, anh\/ch\u1ecb x\u1eed l\u00fd theo h\u01b0\u1edbng d\u1eabn<a href=\"https:\/\/helpsme.misa.vn\/2023\/kb\/lam_the_nao_khi_khong_chon_duoc_tai_khoan_tren_chung_tu\/\"> t\u1ea1i \u0111\u00e2y<\/a><\/span><\/p>\n<ul>\n<li><span style=\"font-size: 12pt;\">Khai b\u00e1o doanh thu nh\u1eadn tr\u01b0\u1edbc xem chi ti\u1ebft <strong><a href=\"doanh_thu_nhan_truoc\" target=\"_blank\" rel=\"noopener noreferrer\">t\u1ea1i \u0111\u00e2y<\/a><\/strong><\/span><\/li>\n<li><span style=\"font-size: 12pt;\">Ph\u00e2n b\u1ed5 doanh thu nh\u1eadn tr\u01b0\u1edbc xem chi ti\u1ebft <strong><a href=\"phan_bo_doanh_thu_nhan_truoc\" target=\"_blank\" rel=\"noopener noreferrer\">t\u1ea1i \u0111\u00e2y<\/a><\/strong><\/span><\/li>\n<\/ul>\n<\/div><\/div> <\/div>\n","protected":false},"excerpt":{"rendered":"<p>Xem phim h\u01b0\u1edbng d\u1eabn T\u1ea3i phim t\u1ea1i \u0111\u00e2y<\/p>\n","protected":false},"author":133,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"_links_to":"","_links_to_target":"","footnotes":""},"ht-kb-category":[2586],"ht-kb-tag":[],"class_list":["post-1655","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-ban-hang"],"_links":{"self":[{"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/ht-kb\/1655","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/users\/133"}],"replies":[{"embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/comments?post=1655"}],"version-history":[{"count":6,"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/ht-kb\/1655\/revisions"}],"predecessor-version":[{"id":44085,"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/ht-kb\/1655\/revisions\/44085"}],"wp:attachment":[{"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/media?parent=1655"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/ht-kb-category?post=1655"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/ht-kb-tag?post=1655"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}