{"id":57125,"date":"2025-12-03T10:36:01","date_gmt":"2025-12-03T03:36:01","guid":{"rendered":"https:\/\/helpsme.misa.vn\/2026\/?post_type=ht_kb&p=57125"},"modified":"2026-04-29T15:48:50","modified_gmt":"2026-04-29T08:48:50","slug":"bo-sung-tai-khoan-hach-toan-thue-ttdb-cua-hang-nhap-khau","status":"publish","type":"ht_kb","link":"https:\/\/helpsme.misa.vn\/2026\/kb\/bo-sung-tai-khoan-hach-toan-thue-ttdb-cua-hang-nhap-khau\/","title":{"rendered":"H\u1ea1ch to\u00e1n thu\u1ebf TT\u0110B c\u1ee7a h\u00e0ng nh\u1eadp kh\u1ea9u tr\u00ean ch\u1ee9ng t\u1eeb mua h\u00e0ng nh\u1eadp kh\u1ea9u theo TT99"},"content":{"rendered":"
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1. T\u1ed5ng quan<\/strong><\/h3>\n

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M\u1ee5c \u0111\u00edch<\/strong> : Ch\u01b0\u01a1ng tr\u00ecnh b\u1ed5 sung T\u00e0i kho\u1ea3n 1383 – Thu\u1ebf TT\u0110B c\u1ee7a h\u00e0ng nh\u1eadp kh\u1ea9u<\/em> tr\u00ean c\u00e1c ch\u1ee9ng t\u1eeb mua h\u00e0ng nh\u1eadp kh\u1ea9u theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 99\/2025\/TT-BTC.<\/p>\n

Ph\u1ea1m vi s\u1eed d\u1ee5ng<\/strong>: C\u00e1c doanh nghi\u1ec7p nhu c\u1ea7u qu\u1ea3n l\u00fd, h\u1ea1ch to\u00e1n thu\u1ebf TT\u0110B c\u1ee7a h\u00e0ng nh\u1eadp kh\u1ea9u \u0111ang s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n.<\/p>\n<\/div><\/div>\n

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2. \u0110\u1ecbnh kho\u1ea3n<\/strong><\/h3>\n

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T\u00e0i kho\u1ea3n 1383 – Thu\u1ebf TT\u0110B c\u1ee7a h\u00e0ng nh\u1eadp kh\u1ea9u<\/b>: Ph\u1ea3n \u00e1nh s\u1ed1 thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t c\u1ee7a h\u00e0ng nh\u1eadp kh\u1ea9u (v\u00ed d\u1ee5 x\u0103ng nh\u1eadp kh\u1ea9u,\u2026) cho tr\u01b0\u1eddng h\u1ee3p thu\u1ebf TT\u0110B c\u1ee7a h\u00e0ng t\u1ea1m nh\u1eadp – t\u00e1i xu\u1ea5t \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb ho\u1eb7c ho\u00e0n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt thu\u1ebf. Kh\u00f4ng \u00e1p d\u1ee5ng cho tr\u01b0\u1eddng h\u1ee3p\u00a0thu\u1ebf TT\u0110B kh\u00f4ng ph\u1ea3i c\u1ee7a\u00a0h\u00e0ng t\u1ea1m nh\u1eadp \u2013 t\u00e1i xu\u1ea5t<\/strong> \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/em><\/p>\n

C\u00e1ch h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t c\u1ee7a h\u00e0ng nh\u1eadp kh\u1ea9u:<\/strong><\/p>\n

    \n
  1. \u0110\u1ed1i v\u1edbi s\u1ed1 thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t ph\u1ea3i n\u1ed9p \u1edf kh\u00e2u nh\u1eadp kh\u1ea9u c\u1ee7a c\u00e1c m\u1eb7t h\u00e0ng s\u1ebd \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb ho\u1eb7c \u0111\u01b0\u1ee3c ho\u00e0n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt thu\u1ebf, doanh nghi\u1ec7p c\u0103n c\u1ee9 v\u00e0o h\u00f3a \u0111\u01a1n n\u1ed9p thu\u1ebf nh\u1eadp kh\u1ea9u v\u00e0 th\u00f4ng b\u00e1o n\u1ed9p thu\u1ebf c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n, x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t ph\u1ea3i n\u1ed9p c\u1ee7a h\u00e0ng nh\u1eadp kh\u1ea9u, ghi:<\/em>\n
      \n
    • N\u1ee3 TK 1383 – Thu\u1ebf TT\u0110B c\u1ee7a h\u00e0ng nh\u1eadp kh\u1ea9u<\/em><\/li>\n
    • C\u00f3 TK 3332 – Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t.<\/em><\/li>\n<\/ul>\n<\/li>\n
    • Khi n\u1ed9p thu\u1ebf TT\u0110B c\u1ee7a h\u00e0ng nh\u1eadp kh\u1ea9u, c\u0103n c\u1ee9 v\u00e0o ch\u1ee9ng t\u1eeb li\u00ean quan, ghi:<\/em>\n
        \n
      • N\u1ee3 TK 3332 – Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t<\/em><\/li>\n
      • C\u00f3 c\u00e1c TK 111; 112;\u2026<\/em><\/li>\n<\/ul>\n<\/li>\n
      • Trong k\u1ef3, ph\u1ea7n s\u1ed1 thu\u1ebf TT\u0110B c\u1ee7a h\u00e0ng nh\u1eadp kh\u1ea9u (v\u00ed d\u1ee5 nh\u01b0 x\u0103ng sinh h\u1ecdc) \u0111\u00e3 n\u1ed9p \u1edf kh\u00e2u nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u1edbi s\u1ed1 thu\u1ebf TT\u0110B ph\u1ea3i n\u1ed9p \u1edf kh\u00e2u b\u00e1n ra, ghi:<\/em>\n
          \n
        • N\u1ee3 TK 3332 – Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t (ph\u1ea7n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb)<\/em><\/li>\n
        • N\u1ee3 TK 632 – Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n (ph\u1ea7n ch\u00eanh l\u1ec7ch l\u1edbn h\u01a1n s\u1ed1 thu\u1ebf TT\u0110B \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb \u0111\u00e3 n\u1ed9p \u1edf kh\u00e2u nh\u1eadp kh\u1ea9u l\u1edbn h\u01a1n s\u1ed1 thu\u1ebf TT\u0110B c\u1ee7a h\u00e0ng nh\u1eadp kh\u1ea9u ph\u1ea3i n\u1ed9p \u1edf kh\u00e2u b\u00e1n ra (tr\u1eeb m\u1eb7t h\u00e0ng ho\u00e0n thu\u1ebf TT\u0110B \u1edf kh\u00e2u nh\u1eadp kh\u1ea9u, v\u00ed d\u1ee5 nh\u01b0 x\u0103ng sinh h\u1ecdc))<\/em><\/li>\n
        • C\u00f3 TK 1383 – Thu\u1ebf TT\u0110B c\u1ee7a h\u00e0ng nh\u1eadp kh\u1ea9u (s\u1ed1 thu\u1ebf TT\u0110B \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb trong k\u1ef3 c\u1ee7a h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u).<\/em><\/li>\n<\/ul>\n<\/li>\n
        • Tr\u01b0\u1eddng h\u1ee3p trong k\u1ef3 s\u1ed1 thu\u1ebf TT\u0110B c\u1ee7a h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u n\u1ed9p \u1edf kh\u00e2u nh\u1eadp kh\u1ea9u nh\u1ecf h\u01a1n s\u1ed1 thu\u1ebf TT\u0110B ph\u1ea3i n\u1ed9p \u1edf kh\u00e2u b\u00e1n ra th\u00ec doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p ph\u1ea7n ch\u00eanh l\u1ec7ch v\u00e0o NSNN, ghi:<\/em>\n
            \n
          • N\u1ee3 TK 3332 – Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t<\/em><\/li>\n
          • C\u00f3 c\u00e1c TK 111, 112<\/em><\/li>\n<\/ul>\n<\/li>\n
          • Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ho\u00e0n s\u1ed1 thu\u1ebf TT\u0110B c\u1ee7a m\u1eb7t h\u00e0ng (v\u00ed d\u1ee5 x\u0103ng sinh h\u1ecdc) \u0111\u00e3 n\u1ed9p \u1edf kh\u00e2u nh\u1eadp kh\u1ea9u, ghi:<\/em>\n
              \n
            • N\u1ee3 c\u00e1c TK 111, 112,\u2026<\/em><\/li>\n
            • C\u00f3 TK 1383<\/em><\/li>\n<\/ul>\n<\/li>\n<\/ol>\n<\/div><\/div>\n
              <\/span><\/p>\n

              3. Ph\u1ea7n m\u1ec1m \u0111\u00e1p \u1ee9ng<\/strong><\/h3>\n

              <\/div>

              \n

              Ch\u01b0\u01a1ng tr\u00ecnh b\u1ed5 sung c\u1ed9t TK thu\u1ebf TT\u0110B h\u00e0ng nh\u1eadp kh\u1ea9u<\/b> tr\u00ean c\u00e1c ch\u1ee9ng t\u1eeb mua h\u00e0ng:<\/p>\n

                \n
              • Mua h\u00e0ng nh\u1eadp kh\u1ea9u nh\u1eadp kho<\/li>\n
              • Mua h\u00e0ng nh\u1eadp kh\u1ea9u kh\u00f4ng qua kho<\/li>\n
              • Mua h\u00e0ng nhi\u1ec1u h\u00f3a \u0111\u01a1n nh\u1eadp kh\u1ea9u nh\u1eadp kho<\/li>\n
              • Mua h\u00e0ng nhi\u1ec1u h\u00f3a \u0111\u01a1n nh\u1eadp kh\u1ea9u kh\u00f4ng qua kho<\/em><\/li>\n<\/ul>\n

                \"\"<\/p>\n

                N\u1ebfu h\u1ea1ch to\u00e1n TK 1383 – TK thu\u1ebf TT\u0110B h\u00e0ng nh\u1eadp kh\u1ea9u:<\/p>\n

                  \n
                • Tr\u00ean ch\u1ee9ng t\u1eeb mua h\u00e0ng<\/b>\n
                    \n
                  • H\u1ea1ch to\u00e1n N\u1ee3 TK thu\u1ebf TT\u0110B h\u00e0ng nh\u1eadp kh\u1ea9u\/C\u00f3 TK thu\u1ebf TT\u0110B <\/b>(S\u1ed1 ti\u1ec1n = Ti\u1ec1n thu\u1ebf TT\u0110B)<\/li>\n
                  • Lo\u1ea1i <\/b>ph\u1ea7n thu\u1ebf TT\u0110B ra kh\u1ecfi Gi\u00e1 tr\u1ecb nh\u1eadp kho<\/b> (Mua h\u00e0ng NK qua kho)\/T\u1ed5ng gi\u00e1 tr\u1ecb<\/b> (Mua h\u00e0ng NK kh\u00f4ng qua kho)<\/li>\n<\/ul>\n<\/li>\n
                  • Ghi t\u0103ng CCDC\/TSC\u0110 h\u00e0ng lo\u1ea1t khi ch\u1ecdn ch\u1ee9ng t\u1eeb mua h\u00e0ng kh\u00f4ng qua kho: Kh\u00f4ng t\u00ednh<\/b> ph\u1ea7n thu\u1ebf TT\u0110B v\u00e0o nguy\u00ean gi\u00e1 CCDC.<\/li>\n
                  • L\u1ea5y TSC\u0110\/CCDC t\u1eeb ch\u1ee9ng t\u1eeb mua h\u00e0ng kh\u00f4ng qua kho tr\u00ean ch\u1ee9ng t\u1eeb Ghi t\u0103ng TSC\u0110\/CCDC: Kh\u00f4ng t\u00ednh<\/b> ph\u1ea7n ti\u1ec1n thu\u1ebf TT\u0110B v\u00e0o c\u1ed9t Th\u00e0nh ti\u1ec1n.<\/b><\/li>\n<\/ul>\n

                    <\/div><\/div> <\/div><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":107,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"_links_to":"","_links_to_target":"","footnotes":""},"ht-kb-category":[],"ht-kb-tag":[],"class_list":["post-57125","ht_kb","type-ht_kb","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/57125","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\/107"}],"replies":[{"embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/comments?post=57125"}],"version-history":[{"count":4,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/57125\/revisions"}],"predecessor-version":[{"id":70673,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/57125\/revisions\/70673"}],"wp:attachment":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/media?parent=57125"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb-category?post=57125"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb-tag?post=57125"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}