{"id":24562,"date":"2022-04-14T16:20:33","date_gmt":"2022-04-14T09:20:33","guid":{"rendered":"http:\/\/helpamis.misa.vn\/2022\/?post_type=ht_kb&#038;p=24562"},"modified":"2025-10-28T08:33:08","modified_gmt":"2025-10-28T01:33:08","slug":"hach_toan_cac_khoan_cpmh_vua_la_khoan_thu_ho_vua_la_chi_ho","status":"publish","type":"ht_kb","link":"https:\/\/helpsme2021.misa.vn\/2026\/kb\/hach_toan_cac_khoan_cpmh_vua_la_khoan_thu_ho_vua_la_chi_ho\/","title":{"rendered":"L\u00e0m th\u1ebf n\u00e0o h\u1ea1ch to\u00e1n c\u00e1c kho\u1ea3n chi ph\u00ed v\u1eeba l\u00e0 thu h\u1ed9, v\u1eeba l\u00e0 chi h\u1ed9 ph\u00e1t sinh khi mua h\u00e0ng, b\u00e1n h\u00e0ng?"},"content":{"rendered":"<div style=\"line-height: 200%; text-align: justify;\">\n<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><strong>1. T\u1ed5ng quan<\/strong><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><span style=\"color: #000000;\"><strong>M\u1ee5c \u0111\u00edch<\/strong>: B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn c\u00e1ch h\u1ea1ch to\u00e1n c\u00e1c kho\u1ea3n chi ph\u00ed v\u1eeba l\u00e0 thu h\u1ed9, v\u1eeba l\u00e0 chi h\u1ed9 ph\u00e1t sinh khi mua h\u00e0ng tr\u00ean ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n, gi\u00fap k\u1ebf to\u00e1n vi\u00ean ghi nh\u1eadn \u0111\u00fang c\u00e1c kho\u1ea3n ph\u00ed li\u00ean quan \u0111\u1ebfn kh\u00e1ch h\u00e0ng.<\/span><\/p>\n<p><span style=\"color: #000000;\"><strong>N\u1ed9i dung b\u00e0i vi\u1ebft:<\/strong> N\u1ed9i dung bao g\u1ed3m h\u01b0\u1edbng d\u1eabn \u0111\u1ecbnh kho\u1ea3n, thao t\u00e1c ch\u1ecdn ch\u1ee9ng t\u1eeb tham chi\u1ebfu v\u00e0 x\u1eed l\u00fd c\u00e1c kho\u1ea3n thu, chi h\u1ed9.\u00a0<\/span><\/p>\n<p><span style=\"color: #000000;\"><strong>Ph\u1ea1m vi s\u1eed d\u1ee5ng<\/strong>: \u0110\u00e1p \u1ee9ng nhu c\u1ea7u h\u1ea1ch to\u00e1n c\u00e1c kho\u1ea3n ph\u00ed thu h\u1ed9, chi h\u1ed9 cho doanh nghi\u1ec7p s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n.<\/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>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\">\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><strong>2.1 Khi mua ha\u0300ng v\u00ea\u0300, n\u00ea\u0301u pha\u0301t sinh ca\u0301c khoa\u0309n phi\u0301 pha\u0309i tra\u0309 h\u00f4\u0323 Nh\u00e0 cung c\u1ea5p<\/strong><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><span style=\"color: #000000;\"><strong>B\u01b0\u1edbc 1:<\/strong> Va\u0300o ph\u00e2n h\u00ea\u0323<\/span> <strong style=\"color: black; font-size: 12pt;\">T\u00f4\u0309ng h\u01a1\u0323p<\/strong><span style=\"color: black; font-size: 12pt;\">, cho\u0323n <\/span><strong style=\"color: black; font-size: 12pt;\">Ch\u01b0\u0301ng t\u01b0\u0300 nghi\u1ec7p vu\u0323 kha\u0301c <\/strong><span style=\"color: black; font-size: 12pt;\">(ho\u1eb7c va\u0300o tab <strong style=\"color: black; font-size: 12pt;\">Ch\u01b0\u0301ng t\u01b0\u0300 nghi\u1ec7p vu\u0323 kha\u0301c<\/strong><\/span><span style=\"color: black; font-size: 12pt;\">, nh\u00e2\u0301n <\/span><strong style=\"color: black; font-size: 12pt;\">Th\u00eam<\/strong><span style=\"color: black; font-size: 12pt;\">)<\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\">H\u1ea1ch to\u00e1n b\u00fat to\u00e1n tr\u1ea3 h\u1ed9 cho Nh\u00e0 cung c\u1ea5p\u00a0 (N\u1ee3 TK1388\/C\u00f3 TK331).<\/span><\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><span style=\"font-size: 12pt;\"><img decoding=\"async\" class=\"img-size80\" style=\"width: 700px;\" src=\"\/2022\/wp-content\/uploads\/2019\/12\/HT_cac_khoan_thu_ho_chi_ho_1.png&quot;\" alt=\"\" \/><\/span><\/p>\n<ul>\n<li><span style=\"color: black; font-size: 12pt;\">Nh\u1ea5n v\u00e0o bi\u1ec3u t\u01b0\u1ee3ng d\u1ea5u c\u1ed9ng <\/span><span style=\"font-size: 12pt;\"><span style=\"color: black;\">\u0111\u1ec3 ch\u1ecdn tham chi\u1ebfu \u0111\u1ebfn ch\u1ee9ng t\u1eeb mua h\u00e0ng c\u00f3 ph\u00e1t sinh kho\u1ea3n ph\u00ed ph\u1ea3i tr\u1ea3 h\u1ed9 kh\u00e1ch h\u00e0ng. <\/span><\/span><\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><span style=\"font-size: 12pt;\"><span style=\"color: black;\">=&gt; C\u00e1ch ch\u1ecdn ch\u1ee9ng t\u1eeb tham chi\u1ebfu, xem h\u01b0\u1edbng d\u1eabn chi ti\u1ebft <a href=\"https:\/\/helpsme.misa.vn\/2026\/kb\/chon-chung-tu-tham-chieu\" target=\"_blank\" rel=\"noopener noreferrer\">t\u1ea1i \u0111\u00e2y<\/a>.<\/span> <\/span><\/p>\n<p style=\"padding-left: 40px;\"><span style=\"font-size: 12pt;\"><img decoding=\"async\" class=\"img-size90\" style=\"width: 700px;\" src=\"\/2022\/wp-content\/uploads\/2019\/12\/HT_cac_khoan_thu_ho_chi_ho_2.png&quot;\" alt=\"\" \/><\/span><\/p>\n<p><span style=\"color: black; font-size: 12pt;\"><strong>B\u01b0\u1edbc 2:<\/strong> Nh\u1ea5n <\/span><strong style=\"color: black; font-size: 12pt;\">C\u1ea5t <\/strong>\u0111\u1ec3 l\u01b0u ch\u1ee9ng t\u1eeb<\/p>\n<div class=\"su-accordion su-u-trim\"><\/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><strong>2.2 Khi b\u00e1n h\u00e0ng, n\u00ea\u0301u pha\u0301t sinh ca\u0301c khoa\u0309n phi\u0301 \u0111\u00e3 thu h\u00f4\u0323 kha\u0301ch ha\u0300ng<\/strong><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\"><\/div><\/div>\n<p><span style=\"color: black; font-size: 12pt;\"><strong>B\u01b0\u1edbc 1: <\/strong>Va\u0300o ph\u00e2n h\u00ea\u0323 <strong>T\u00f4\u0309ng h\u01a1\u0323p<\/strong>, cho\u0323n <strong style=\"color: black; font-size: 12pt;\">Ch\u01b0\u0301ng t\u01b0\u0300 nghi\u1ec7p vu\u0323 kha\u0301c<\/strong> (ho\u0103\u0323c va\u0300o tab <strong style=\"color: black; font-size: 12pt;\">Ch\u01b0\u0301ng t\u01b0\u0300 nghi\u1ec7p vu\u0323 kha\u0301c<\/strong>, nh\u00e2\u0301n <strong>Th\u00eam<\/strong>).<\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\">H\u1ea1ch to\u00e1n b\u00fat to\u00e1n thu h\u1ed9 cho kh\u00e1ch h\u00e0ng (N\u1ee3 TK131\/C\u00f3 TK1388).<\/span><\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><span style=\"font-size: 12pt;\"><img decoding=\"async\" class=\"img-size80\" style=\"width: 700px;\" src=\"\/2022\/wp-content\/uploads\/2019\/12\/HT_cac_khoan_thu_ho_chi_ho_3.png&quot;\" alt=\"\" \/><\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\"><span style=\"font-size: 12pt;\"> Nh\u1ea5n v\u00e0o bi\u1ec3u t\u01b0\u1ee3ng d\u1ea5u c\u1ed9ng <\/span><span style=\"font-size: 12pt;\">\u0111\u1ec3 ch\u1ecdn tham chi\u1ebfu \u0111\u1ebfn ch\u1ee9ng t\u1eeb b\u00e1n h\u00e0ng c\u00f3 ph\u00e1t sinh kho\u1ea3n ph\u00ed \u0111\u00e3 thu h\u1ed9 kh\u00e1ch h\u00e0ng. <\/span><\/span><\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><span style=\"color: #000000; font-size: 12pt;\">=&gt; C\u00e1ch ch\u1ecdn ch\u1ee9ng t\u1eeb tham chi\u1ebfu, xem h\u01b0\u1edbng d\u1eabn <\/span><span style=\"color: black;\"><span style=\"color: #000000;\">chi ti\u1ebft<\/span> <a href=\"https:\/\/helpsme.misa.vn\/2026\/kb\/chon-chung-tu-tham-chieu\" target=\"_blank\" rel=\"noopener noreferrer\">t\u1ea1i \u0111\u00e2y<\/a>.<\/span><\/p>\n<p style=\"padding-left: 40px;\"><span style=\"font-size: 12pt;\"><img decoding=\"async\" class=\"img-size90\" style=\"width: 700px;\" src=\"\/2022\/wp-content\/uploads\/2019\/12\/HT_cac_khoan_thu_ho_chi_ho_4.png&quot;\" alt=\"\" \/><\/span><\/p>\n<p><span style=\"color: black; font-size: 12pt;\"><strong>B\u01b0\u1edbc 2:<\/strong> Nh\u1ea5n <strong style=\"color: black; font-size: 12pt;\">C\u1ea5t <\/strong>\u0111\u1ec3 l\u01b0u ch\u1ee9ng t\u1eeb.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/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":""},"ht-kb-category":[2623,2568,2628],"ht-kb-tag":[],"_links":{"self":[{"href":"https:\/\/helpsme2021.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/24562"}],"collection":[{"href":"https:\/\/helpsme2021.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"https:\/\/helpsme2021.misa.vn\/2026\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"https:\/\/helpsme2021.misa.vn\/2026\/wp-json\/wp\/v2\/users\/133"}],"replies":[{"embeddable":true,"href":"https:\/\/helpsme2021.misa.vn\/2026\/wp-json\/wp\/v2\/comments?post=24562"}],"version-history":[{"count":4,"href":"https:\/\/helpsme2021.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/24562\/revisions"}],"predecessor-version":[{"id":46131,"href":"https:\/\/helpsme2021.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/24562\/revisions\/46131"}],"wp:attachment":[{"href":"https:\/\/helpsme2021.misa.vn\/2026\/wp-json\/wp\/v2\/media?parent=24562"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpsme2021.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb-category?post=24562"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpsme2021.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb-tag?post=24562"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}