{"id":59499,"date":"2026-01-08T11:45:02","date_gmt":"2026-01-08T04:45:02","guid":{"rendered":"https:\/\/helpsme.misa.vn\/2026\/?post_type=ht_kb&p=59499"},"modified":"2026-01-21T15:05:53","modified_gmt":"2026-01-21T08:05:53","slug":"ghi-giam-dieu-chinh-chi-phi-tra-truoc","status":"publish","type":"ht_kb","link":"https:\/\/helpsme.misa.vn\/2026\/kb\/ghi-giam-dieu-chinh-chi-phi-tra-truoc\/","title":{"rendered":"Ghi gi\u1ea3m, \u0111i\u1ec1u ch\u1ec9nh Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc"},"content":{"rendered":"
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1. T\u1ed5ng quan<\/b><\/h3>\n

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\nM\u1ee5c \u0111\u00edch:<\/b> H\u01b0\u1edbng d\u1eabn c\u00e1ch ghi gi\u1ea3m v\u00e0 \u0111i\u1ec1u ch\u1ec9nh chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc trong ph\u1ea7n m\u1ec1m.
\nN\u1ed9i dung:<\/b> Bao g\u1ed3m c\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n ghi gi\u1ea3m gi\u00e1 tr\u1ecb chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc ch\u01b0a ph\u00e2n b\u1ed5 v\u00e0 \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 tr\u1ecb chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc (t\u0103ng\/gi\u1ea3m).
\nPh\u1ea1m vi \u00e1p d\u1ee5ng:<\/b> K\u1ebf to\u00e1n vi\u00ean, nh\u00e2n vi\u00ean t\u00e0i ch\u00ednh s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n MISA. <\/div><\/div>\n
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2. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n<\/b><\/h3>\n

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2.1 Ghi gi\u1ea3m Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc<\/b><\/h4>\n

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\nKhi ph\u00e1t sinh chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc c\u00f2n gi\u00e1 tr\u1ecb ch\u01b0a ph\u00e2n b\u1ed5 nh\u01b0ng mu\u1ed1n ghi gi\u1ea3m, th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/p>\n

B\u01b0\u1edbc 1: <\/strong>T\u1ed5ng h\u1ee3p\/Nghi\u1ec7p v\u1ee5\/Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc\/Ph\u00e2n b\u1ed5 chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc\/Th\u00eam ch\u1ee9ng t\u1eeb Ph\u00e2n b\u1ed5 chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc.<\/p>\n

B\u01b0\u1edbc 2:<\/strong> Tr\u00ean ch\u1ee9ng t\u1eeb Ph\u00e2n b\u1ed5 Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc c\u1ee7a k\u1ef3 c\u1ea7n ghi gi\u1ea3m CPTT, t\u1ef1 nh\u1eadp l\u1ea1i s\u1ed1 ti\u1ec1n tr\u00ean c\u1ed9t S\u1ed1 ti\u1ec1n ph\u00e2n b\u1ed5 trong k\u1ef3<\/b> b\u1eb1ng S\u1ed1 ti\u1ec1n ch\u01b0a ph\u00e2n b\u1ed5.<\/b><\/p>\n

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\nB\u01b0\u1edbc 3:<\/strong> B\u00ean tab Ph\u00e2n b\u1ed5<\/b>, c\u1ed9t TK chi ph\u00ed<\/b> c\u00f3 th\u1ec3 t\u1ef1 s\u1eeda l\u1ea1i t\u00e0i kho\u1ea3n chi ph\u00ed theo \u0111\u00fang nghi\u1ec7p v\u1ee5 ph\u00e1t sinh, v\u00ed d\u1ee5: 811, 641, 642,…<\/p>\n

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B\u01b0\u1edbc 4: C\u1ea5t<\/strong> ch\u1ee9ng t\u1eeb.<\/p>\n<\/div><\/div>\n

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2.2 \u0110i\u1ec1u ch\u1ec9nh Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc<\/b><\/h4>\n

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Tr\u01b0\u1eddng h\u1ee3p 1: \u0110i\u1ec1u ch\u1ec9nh gi\u1ea3m m\u1ed9t ph\u1ea7n gi\u00e1 tr\u1ecb CPTT<\/em><\/strong><\/h5>\n

V\u00ed d\u1ee5: Doanh nghi\u1ec7p thu\u00ea v\u0103n ph\u00f2ng 12 th\u00e1ng T\u1ed5ng ti\u1ec1n thu\u00ea: 120.000.000\u0111, sau \u0111\u00f3 \u0111i\u1ec1u ch\u1ec9nh t\u1ed5ng ti\u1ec1n thu\u00ea c\u00f2n 100.000.000\u0111.<\/p>\n

B\u01b0\u1edbc 1:<\/strong> Ghi gi\u1ea3m m\u00e3 CPTT c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh.<\/p>\n