{"id":14094,"date":"2020-11-13T16:33:02","date_gmt":"2020-11-13T09:33:02","guid":{"rendered":"http:\/\/help.sme2021.misa.local\/?post_type=ht_kb&#038;p=14094"},"modified":"2026-04-06T09:00:52","modified_gmt":"2026-04-06T02:00:52","slug":"9-9-cac-chung-tu-hach-toan-chi-phi-san-xuat-nhung-chua-chon-khoan-muc-chi-phi-nvltt-nctt-sxc","status":"publish","type":"ht_kb","link":"https:\/\/helpsme.misa.vn\/2026\/kb\/9-9-cac-chung-tu-hach-toan-chi-phi-san-xuat-nhung-chua-chon-khoan-muc-chi-phi-nvltt-nctt-sxc\/","title":{"rendered":"9.9. C\u00e1c ch\u1ee9ng t\u1eeb h\u1ea1ch to\u00e1n chi ph\u00ed s\u1ea3n xu\u1ea5t nh\u01b0ng ch\u01b0a ch\u1ecdn kho\u1ea3n m\u1ee5c chi ph\u00ed (NVLTT, NCTT, SXC, MTC)"},"content":{"rendered":"<div class=\"su-accordion su-u-trim\">\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<h3><b>1. T\u1ed5ng quan<\/b><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<b>M\u1ee5c \u0111\u00edch:<\/b> H\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd tr\u01b0\u1eddng h\u1ee3p ch\u1ee9ng t\u1eeb chi ph\u00ed s\u1ea3n xu\u1ea5t ch\u01b0a ch\u1ecdn kho\u1ea3n m\u1ee5c chi ph\u00ed khi h\u1ea1ch to\u00e1n theo Th\u00f4ng t\u01b0 133.<br \/>\n<b>N\u1ed9i dung:<\/b><\/p>\n<ul>\n<li>Nguy\u00ean nh\u00e2n ch\u01b0\u01a1ng tr\u00ecnh kh\u00f4ng t\u1ed5ng h\u1ee3p chi ph\u00ed v\u00e0o t\u00ednh gi\u00e1 th\u00e0nh.<\/li>\n<li>C\u00e1c b\u01b0\u1edbc b\u1ed5 sung kho\u1ea3n m\u1ee5c chi ph\u00ed cho ch\u1ee9ng t\u1eeb.<\/li>\n<li>H\u01b0\u1edbng d\u1eabn t\u00ednh l\u1ea1i gi\u00e1 th\u00e0nh sau khi c\u1eadp nh\u1eadt ch\u1ee9ng t\u1eeb.<\/li>\n<\/ul>\n<p><strong>Bi\u1ec3u hi\u1ec7n:<\/strong> \u0110\u1ed1i v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb s\u1eed d\u1ee5ng Th\u00f4ng t\u01b0 133, c\u00e1c ch\u1ee9ng t\u1eeb chi ph\u00ed s\u1ea3n xu\u1ea5t (h\u1ea1ch to\u00e1n TK154) n\u1ebfu kh\u00f4ng ch\u1ecdn <b>Kho\u1ea3n m\u1ee5c chi ph\u00ed s\u1ea3n xu\u1ea5t (NVLTT, NCTT, SXC, MTC)<\/b> th\u00ec ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd kh\u00f4ng ghi nh\u1eadn \u0111\u00e2y l\u00e0 m\u1ed9t kho\u1ea3n chi ph\u00ed \u0111\u1ec3 t\u1ed5ng h\u1ee3p t\u00ednh gi\u00e1 th\u00e0nh. Khi ki\u1ec3m tra \u0111\u1ed1i chi\u1ebfu ch\u1ee9ng t\u1eeb, s\u1ed5 s\u00e1ch, ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd hi\u1ec3n th\u1ecb b\u00e1o c\u00e1o th\u1ec3 hi\u1ec7n th\u00f4ng tin c\u00e1c ch\u1ee9ng t\u1eeb c\u00f3 sai s\u00f3t.<br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium\" src=\"\/2022\/wp-content\/uploads\/2020\/11\/kiemtragiathanh_06-700x90.png\" alt=\"\" width=\"700\" height=\"90\" \/><\/p>\n<p><b>Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/b> K\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p, K\u1ebf to\u00e1n gi\u00e1 th\u00e0nh, Qu\u1ea3n tr\u1ecb h\u1ec7 th\u1ed1ng <\/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<h3><b>2. C\u00e1ch x\u1eed l\u00fd<\/b><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>B\u01b0\u1edbc 1:<\/strong>\u00a0V\u00e0o\u00a0<strong>Ti\u1ec7n \u00edch\/Ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu ch\u1ee9ng t\u1eeb, s\u1ed5 s\u00e1ch<\/strong>, thi\u1ebft l\u1eadp tham s\u1ed1 v\u00e0 nh\u1ea5n\u00a0<strong>Ki\u1ec3m tra ngay<\/strong>\u00a0t\u1ea1i m\u1ee5c\u00a0<strong>9. Gi\u00e1 th\u00e0nh.<\/strong><\/p>\n<p><strong>B\u01b0\u1edbc 2:\u00a0<\/strong>Ki\u1ec3m tra m\u1ee5c <strong>9.9. C\u00e1c ch\u1ee9ng t\u1eeb h\u1ea1ch to\u00e1n chi ph\u00ed s\u1ea3n xu\u1ea5t nh\u01b0ng ch\u01b0a ch\u1ecdn kho\u1ea3n m\u1ee5c chi ph\u00ed (NVLTT, NCTT, SXC, MTC).<\/strong><\/p>\n<p><b>B\u01b0\u1edbc 3:<\/b> Nh\u1ea5n v\u00e0o <b>S\u1ed1 ch\u1ee9ng t\u1eeb<\/b> \u0111\u1ec3 m\u1edf ch\u1ee9ng t\u1eeb h\u1ea1ch to\u00e1n chi ph\u00ed s\u1ea3n xu\u1ea5t.<\/p>\n<p><b>B\u01b0\u1edbc 4:<\/b>\u00a0<b>S\u1eeda<\/b> ch\u1ee9ng t\u1eeb h\u1ea1ch to\u00e1n chi ph\u00ed s\u1ea3n xu\u1ea5t \u2192 T\u1ea1i c\u1ed9t <b>Kho\u1ea3n m\u1ee5c chi ph\u00ed<\/b>, ch\u1ecdn <b>Kho\u1ea3n m\u1ee5c chi ph\u00ed s\u1ea3n xu\u1ea5t (NVLTT, NCTT, SXC, MTC)<\/b> t\u01b0\u01a1ng \u1ee9ng.<\/p>\n<p style=\"padding-left: 40px;\"><strong>L\u01b0u \u00fd: Kho\u1ea3n m\u1ee5c chi ph\u00ed MTC ch\u1ec9 d\u00f9ng t\u00ednh gi\u00e1 th\u00e0nh theo C\u00f4ng tr\u00ecnh.<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium\" src=\"\/2022\/wp-content\/uploads\/2020\/11\/kiemtragiathanh_06-1-700x366.png\" alt=\"\" width=\"700\" height=\"366\" \/><b>B\u01b0\u1edbc 5:<\/b>\u00a0Nh\u1ea5n <b>C\u1ea5t<\/b>.<\/p>\n<p><b>B\u01b0\u1edbc 6:<\/b>\u00a0V\u00e0o ph\u00e2n h\u1ec7 <b>Gi\u00e1 th\u00e0nh<\/b>, t\u00ednh l\u1ea1i gi\u00e1 th\u00e0nh cho th\u00e0nh ph\u1ea9m. Xem h\u01b0\u1edbng d\u1eabn t\u00ednh gi\u00e1 th\u00e0nh <a href=\"\/2022\/kb\/gia-thanh\/\">t\u1ea1i \u0111\u00e2y.<\/a><\/p>\n<\/div><\/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":[2607],"ht-kb-tag":[],"class_list":["post-14094","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-html_50000000"],"_links":{"self":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/14094","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=14094"}],"version-history":[{"count":7,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/14094\/revisions"}],"predecessor-version":[{"id":69051,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/14094\/revisions\/69051"}],"wp:attachment":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/media?parent=14094"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb-category?post=14094"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb-tag?post=14094"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}