{"id":12221,"date":"2020-08-14T14:11:35","date_gmt":"2020-08-14T07:11:35","guid":{"rendered":"http:\/\/help.sme2020.misa.vn\/?post_type=ht_kb&#038;p=12221"},"modified":"2026-03-18T15:20:31","modified_gmt":"2026-03-18T08:20:31","slug":"lam-the-nao-de-theo-doi-chi-phi-khong-hop-ly-khong-hop-le","status":"publish","type":"ht_kb","link":"https:\/\/helpsme.misa.vn\/2026\/kb\/lam-the-nao-de-theo-doi-chi-phi-khong-hop-ly-khong-hop-le\/","title":{"rendered":"L\u00e0m th\u1ebf n\u00e0o \u0111\u1ec3 theo d\u00f5i chi ph\u00ed kh\u00f4ng h\u1ee3p l\u00fd\/kh\u00f4ng h\u1ee3p l\u1ec7?"},"content":{"rendered":"<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> B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn k\u1ebf to\u00e1n x\u00e1c \u0111\u1ecbnh, theo d\u00f5i, l\u01b0u \u00fd v\u1ec1 h\u1ea1ch to\u00e1n ti\u1ec1n thu\u1ebf GTGT kh\u00f4ng h\u1ee3p l\u00fd h\u1ee3p l\u1ec7, l\u01b0u \u00fd v\u1ec1 chi ph\u00ed kh\u00f4ng h\u1ee3p l\u00fd c\u00f3 \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n hay t\u1ed5ng h\u1ee3p l\u00ean BCKQKD, BCTC v\u00e0 t\u1ed5ng h\u1ee3p c\u00e1c kho\u1ea3n chi ph\u00ed kh\u00f4ng h\u1ee3p l\u00fd tr\u00ean ph\u1ea7n m\u1ec1m \u0111\u1ec3 ph\u1ea3n \u00e1nh \u0111\u00fang ngh\u0129a v\u1ee5 thu\u1ebf v\u00e0 \u0111\u1ea3m b\u1ea3o s\u1ed1 li\u1ec7u l\u00ean t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN ch\u00ednh x\u00e1c.<\/p>\n<p><strong>Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/strong>\u00a0K\u1ebf to\u00e1n, nh\u00e2n vi\u00ean l\u1eadp t\u1edd khai thu\u1ebf<br \/>\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. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n<\/strong><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\nXem video h\u01b0\u1edbng d\u1eabn<\/p>\n<p style=\"padding-left: 40px;\"><iframe loading=\"lazy\" src=\"\/\/www.youtube.com\/embed\/CLdX9Kba1Z4\" width=\"680\" height=\"381\" allowfullscreen=\"allowfullscreen\"><\/iframe><\/p>\n<table style=\"border-collapse: collapse; width: 100%;\">\n<tbody>\n<tr>\n<td style=\"width: 100%;\"><\/div><\/div>\n<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<h4><b>2.1 X\u00e1c \u0111\u1ecbnh chi ph\u00ed kh\u00f4ng h\u1ee3p l\u00fd<\/b><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>B\u01b0\u1edbc 1:<\/strong> Tr\u00ean ch\u1ee9ng t\u1eeb b\u1ea1n v\u00e0o <b>M\u1eabu\/Qu\u1ea3n l\u00fd m\u1eabu\/<\/b>nh\u1ea5n<b> S\u1eeda\/<\/b>T\u00edch ch\u1ecdn hi\u1ec3n th\u1ecb c\u1ed9t <b>CP kh\u00f4ng h\u1ee3p l\u00fd<\/b>.<\/p>\n<p style=\"padding-left: 40px;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-15821\" src=\"\/2022\/wp-content\/uploads\/2020\/08\/15.1.png&quot;\" alt=\"\" width=\"850\" height=\"794\" srcset=\"\/2026\/wp-content\/uploads\/2020\/08\/15.1.png 995w, \/2026\/wp-content\/uploads\/2020\/08\/15.1-700x654.png 700w, \/2026\/wp-content\/uploads\/2020\/08\/15.1-800x747.png 800w, \/2026\/wp-content\/uploads\/2020\/08\/15.1-768x717.png 768w, \/2026\/wp-content\/uploads\/2020\/08\/15.1-50x47.png 50w, \/2026\/wp-content\/uploads\/2020\/08\/15.1-60x56.png 60w, \/2026\/wp-content\/uploads\/2020\/08\/15.1-100x93.png 100w\" sizes=\"auto, (max-width: 850px) 100vw, 850px\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 2:<\/strong> N\u1ebfu l\u00e0 chi ph\u00ed \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh kh\u00f4ng h\u1ee3p l\u00fd, t\u00edch ch\u1ecdn v\u00e0o \u00f4 vu\u00f4ng tr\u00ean c\u1ed9t <b>CP kh\u00f4ng h\u1ee3p l\u00fd <\/b>khi nh\u1eadp li\u1ec7u ch\u1ee9ng t\u1eeb<\/p>\n<p style=\"padding-left: 40px;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-15824\" src=\"\/2022\/wp-content\/uploads\/2020\/08\/15.2.png&quot;\" alt=\"\" width=\"850\" height=\"382\" srcset=\"\/2026\/wp-content\/uploads\/2020\/08\/15.2.png 910w, \/2026\/wp-content\/uploads\/2020\/08\/15.2-700x315.png 700w, \/2026\/wp-content\/uploads\/2020\/08\/15.2-800x360.png 800w, \/2026\/wp-content\/uploads\/2020\/08\/15.2-768x345.png 768w, \/2026\/wp-content\/uploads\/2020\/08\/15.2-50x22.png 50w, \/2026\/wp-content\/uploads\/2020\/08\/15.2-60x27.png 60w, \/2026\/wp-content\/uploads\/2020\/08\/15.2-100x45.png 100w\" sizes=\"auto, (max-width: 850px) 100vw, 850px\" \/><\/p>\n<p><strong>L\u01b0u \u00fd:<\/strong><\/p>\n<ul>\n<li>Ri\u00eang v\u1edbi chi ph\u00ed kh\u1ea5u hao t\u00e0i s\u1ea3n kh\u00f4ng h\u1ee3p l\u00fd, anh\/ch\u1ecb khai b\u00e1o t\u1ea1i Tab <strong>2. TT kh\u1ea5u hao <\/strong>theo h\u01b0\u1edbng d\u1eabn <a href=\"https:\/\/helpsme.misa.vn\/2026\/kb\/ghi_tang_tscd\/#2-cach-thuc-hien\">t\u1ea1i \u0111\u00e2y<\/a>.<\/li>\n<li>N\u1ebfu nghi\u1ec7p v\u1ee5 li\u00ean quan t\u1edbi <strong>thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o kh\u00f4ng h\u1ee3p l\u00fd kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/strong> th\u00ec t\u1ea1i <strong>tab Thu\u1ebf<\/strong> anh\/ch\u1ecb <strong>b\u1ecf tr\u1ed1ng TK thu\u1ebf GTGT<\/strong>, khi n\u00e0y ti\u1ec1n thu\u1ebf s\u1ebd h\u1ea1ch to\u00e1n\u00a0v\u00e0o <strong>TK chi ph\u00ed ho\u1eb7c TK N\u1ee3<\/strong> c\u1ee7a <strong>tab H\u00e0ng Ti\u1ec1n ho\u1eb7c tab H\u1ea1ch to\u00e1n<\/strong> (t\u00f9y lo\u1ea1i ch\u1ee9ng t\u1eeb)\u00a0v\u00e0 ch\u1ecdn <strong>Nh\u00f3m HHDV mua v\u00e0o<\/strong> l\u00e0 <strong>4 <\/strong>\u0111\u1ec3 <strong>kh\u00f4ng k\u00ea khai<\/strong> l\u00ean t\u1edd khai thu\u1ebf<\/li>\n<\/ul>\n<\/div><\/div>\n<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<h4><b>2.2 Theo d\u00f5i chi ph\u00ed kh\u00f4ng h\u1ee3p l\u00fd<\/b><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>B\u01b0\u1edbc 1:<\/strong> xem danh s\u00e1ch c\u00e1c CP kh\u00f4ng h\u1ee3p l\u00fd, xem tr\u00ean b\u00e1o c\u00e1o <b>S\u1ed5 chi ti\u1ebft c\u00e1c t\u00e0i kho\u1ea3n<\/b>,\u00a0<b>S\u1ed5 nh\u1eadt k\u00fd chung<\/b><\/p>\n<p><strong>B\u01b0\u1edbc 2:<\/strong> Khi ch\u1ecdn tham s\u1ed1 b\u00e1o c\u00e1o\/ Ph\u1ea7n <b>Th\u1ed1ng k\u00ea theo<\/b>\u00a0ch\u1ecdn:\u00a0<b>Ch\u1ec9 c\u00f3 ph\u00e1t sinh\/ <\/b><b>Kh\u00f4ng t\u00edch<\/b>\u00a0ch\u1ecdn \u00f4\u00a0<b>C\u1ed9ng g\u1ed9p c\u00e1c b\u00fat to\u00e1n gi\u1ed1ng nhau.<\/b><\/p>\n<p style=\"padding-left: 40px;\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-15826 alignnone\" src=\"\/2022\/wp-content\/uploads\/2020\/08\/15.3.png&quot;\" alt=\"\" width=\"500\" height=\"379\" srcset=\"\/2026\/wp-content\/uploads\/2020\/08\/15.3.png 607w, \/2026\/wp-content\/uploads\/2020\/08\/15.3-50x38.png 50w, \/2026\/wp-content\/uploads\/2020\/08\/15.3-60x45.png 60w, \/2026\/wp-content\/uploads\/2020\/08\/15.3-100x76.png 100w\" sizes=\"auto, (max-width: 500px) 100vw, 500px\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 3:<\/strong> Tr\u00ean b\u00e1o c\u00e1o nh\u1ea5n chu\u1ed9t ph\u1ea3i v\u00e0o v\u00f9ng b\u1ea5t k\u1ef3\/ ch\u1ecdn <strong>S\u1eeda m\u1eabu<\/strong><b>,<\/b>\u00a0t\u00edch ch\u1ecdn hi\u1ec3n th\u1ecb c\u1ed9t\u00a0<b>Chi ph\u00ed h\u1ee3p l\u00fd\/kh\u00f4ng h\u1ee3p l\u00fd<\/b><\/p>\n<p style=\"padding-left: 40px;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-15827\" src=\"\/2022\/wp-content\/uploads\/2020\/08\/15.4.png&quot;\" alt=\"\" width=\"900\" height=\"755\" srcset=\"\/2026\/wp-content\/uploads\/2020\/08\/15.4.png 1128w, \/2026\/wp-content\/uploads\/2020\/08\/15.4-700x587.png 700w, \/2026\/wp-content\/uploads\/2020\/08\/15.4-800x671.png 800w, \/2026\/wp-content\/uploads\/2020\/08\/15.4-768x644.png 768w, \/2026\/wp-content\/uploads\/2020\/08\/15.4-50x42.png 50w, \/2026\/wp-content\/uploads\/2020\/08\/15.4-60x50.png 60w, \/2026\/wp-content\/uploads\/2020\/08\/15.4-100x84.png 100w\" sizes=\"auto, (max-width: 900px) 100vw, 900px\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 4:<\/strong> T\u1ea1i c\u1ed9t<b> Chi ph\u00ed h\u1ee3p l\u00fd\/kh\u00f4ng h\u1ee3p l\u00fd<\/b>, nh\u1ea5n v\u00e0o n\u00fat m\u0169i t\u00ean m\u00e0u \u0111en \u0111\u1ec3 l\u1ecdc \u0111i\u1ec1u ki\u1ec7n Chi ph\u00ed h\u1ee3p l\u00fd ho\u1eb7c Chi ph\u00ed kh\u00f4ng h\u1ee3p l\u00fd<\/p>\n<p style=\"padding-left: 40px;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-15828\" src=\"\/2022\/wp-content\/uploads\/2020\/08\/15.5.png&quot;\" alt=\"\" width=\"900\" height=\"337\" srcset=\"\/2026\/wp-content\/uploads\/2020\/08\/15.5.png 1073w, \/2026\/wp-content\/uploads\/2020\/08\/15.5-700x262.png 700w, \/2026\/wp-content\/uploads\/2020\/08\/15.5-800x300.png 800w, \/2026\/wp-content\/uploads\/2020\/08\/15.5-768x288.png 768w, \/2026\/wp-content\/uploads\/2020\/08\/15.5-50x19.png 50w, \/2026\/wp-content\/uploads\/2020\/08\/15.5-60x22.png 60w, \/2026\/wp-content\/uploads\/2020\/08\/15.5-100x37.png 100w\" sizes=\"auto, (max-width: 900px) 100vw, 900px\" \/><\/p>\n<\/div><\/div>\n<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<h4><b>2.3 T\u1ed5ng h\u1ee3p chi ph\u00ed kh\u00f4ng h\u1ee3p l\u00fd l\u00ean ch\u1ec9 ti\u00eau B4 tr\u00ean t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/b><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>B\u01b0\u1edbc 1:<\/strong> V\u00e0o ph\u00e2n h\u1ec7 <strong>Thu\u1ebf<\/strong>\/ tab <strong>Thu\u1ebf<\/strong>\/ nh\u1ea5n <strong>Th\u00eam<\/strong>\/ Ch\u1ecdn lo\u1ea1i t\u1edd khai <strong>TT80 &#8211; Quy\u1ebft to\u00e1n thu\u1ebf TNDN n\u0103m (03\/TNDN)<\/strong><\/p>\n<p><strong>B\u01b0\u1edbc 2:<\/strong> Ch\u1ecdn k\u1ef3 t\u00ednh thu\u1ebf, c\u00e1c ph\u1ee5 l\u1ee5c \u0111i k\u00e8m t\u1edd khai<\/p>\n<p><strong>B\u01b0\u1edbc 3:<\/strong> Ki\u1ec3m tra v\u1edbi c\u00e1c kho\u1ea3n chi ph\u00ed h\u1ea1ch to\u00e1n \u1edf c\u00e1c <b>TK: 632, 635, 641, 642, 811<\/b>\u00a0v\u00e0 t\u00edch ch\u1ecdn l\u00e0 chi ph\u00ed kh\u00f4ng h\u1ee3p l\u00fd tr\u00ean ch\u1ee9ng t\u1eeb, ph\u1ea7n m\u1ec1m s\u1ebd t\u1ef1 \u0111\u1ed9ng t\u1ed5ng h\u1ee3p v\u00e0o\u00a0<b>T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN\u00a0<\/b>t\u1ea1i ch\u1ec9 ti\u00eau\u00a0<b>B4 C\u00e1c kho\u1ea3n chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf ( C<\/b>\u00e1c TK kh\u00e1c TK <b>632, 635, 641, 642, 811 <\/b>s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c xem l\u00e0 chi ph\u00ed kh\u00f4ng h\u1ee3p l\u00fd n\u00ean s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c t\u1ed5ng h\u1ee3p l\u00ean t\u1edd khai)<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-28731\" src=\"\/2022\/wp-content\/uploads\/2020\/08\/cpkhl.png\" alt=\"\" width=\"987\" height=\"674\" srcset=\"\/2026\/wp-content\/uploads\/2020\/08\/cpkhl.png 987w, \/2026\/wp-content\/uploads\/2020\/08\/cpkhl-700x478.png 700w, \/2026\/wp-content\/uploads\/2020\/08\/cpkhl-800x546.png 800w, \/2026\/wp-content\/uploads\/2020\/08\/cpkhl-768x524.png 768w, \/2026\/wp-content\/uploads\/2020\/08\/cpkhl-50x34.png 50w, \/2026\/wp-content\/uploads\/2020\/08\/cpkhl-60x41.png 60w, \/2026\/wp-content\/uploads\/2020\/08\/cpkhl-100x68.png 100w\" sizes=\"auto, (max-width: 987px) 100vw, 987px\" \/><\/p>\n<ul>\n<li><span style=\"color: #ff0000;\"><strong><i>L\u01b0u \u00fd:<\/i><\/strong><\/span>\n<ul style=\"list-style-type: disc;\">\n<li><i>Kho\u1ea3n chi ph\u00ed kh\u00f4ng h\u1ee3p l\u00fd n\u00e0y ch\u1ec9 k\u00ea khai v\u00e0 b\u1ecb tr\u1eeb ra trong t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN \u1edf ch\u1ec9 ti\u00eau B4, c\u00f2n v\u1eabn l\u00ean k\u1ebft chuy\u1ec3n l\u00e3i l\u1ed7 v\u00e0 l\u00ean tr\u00ean b\u00e1o c\u00e1o K\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh tr\u00ean BCTC c\u00e1c kho\u1ea3n chi ph\u00ed n\u00e0y v\u1eabn l\u00ean b\u00ecnh th\u01b0\u1eddng theo \u0111\u00fang t\u00ecnh h\u00ecnh chi ph\u00ed th\u1ef1c t\u1ebf c\u1ee7a doanh nghi\u1ec7p.<\/i><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<div class=\"max-w-&#091;60%&#093; flex flex-col justify-end\">\n<div id=\"msg_68f98154651ec386a70bae39\" class=\"message-overflow relative min-h-&#091;44px&#093; false\" data-v-25772116=\"\">\n<div class=\"text-message-content whitespace-pre-wrap high-light-text others-message-last my-message-last message-content text-start relative w-fit max-w-full message-common bg-primary text-white &#091;&amp;_.highlight&#093;:bg-Brand-Primary-400\" data-v-25772116=\"\"><\/div><\/div> <\/div><\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":133,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"_links_to":"","_links_to_target":"","footnotes":""},"ht-kb-category":[2623,2568,2636],"ht-kb-tag":[],"class_list":["post-12221","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-cau-hoi-thuong-gap-theo-nghiep-vu","ht_kb_category-cau-hoi-thuong-gap","ht_kb_category-thue-cau-hoi-thuong-gap-theo-nghiep-vu"],"_links":{"self":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/12221","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/users\/133"}],"replies":[{"embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/comments?post=12221"}],"version-history":[{"count":6,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/12221\/revisions"}],"predecessor-version":[{"id":67857,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/12221\/revisions\/67857"}],"wp:attachment":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/media?parent=12221"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb-category?post=12221"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb-tag?post=12221"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}