{"id":64743,"date":"2026-02-24T14:45:50","date_gmt":"2026-02-24T07:45:50","guid":{"rendered":"https:\/\/helpsme.misa.vn\/2026\/?post_type=ht_kb&#038;p=64743"},"modified":"2026-02-28T14:08:51","modified_gmt":"2026-02-28T07:08:51","slug":"huong-dan-hach-toan-tien-truy-thu-thue-tien-thue-nop-bo-sung-theo-quyet-toan-thue-tien-cham-nop-thue-tndn-gtgt","status":"publish","type":"ht_kb","link":"https:\/\/helpsme.misa.vn\/2026\/kb\/huong-dan-hach-toan-tien-truy-thu-thue-tien-thue-nop-bo-sung-theo-quyet-toan-thue-tien-cham-nop-thue-tndn-gtgt\/","title":{"rendered":"H\u01b0\u1edbng d\u1eabn h\u1ea1ch to\u00e1n ti\u1ec1n truy thu thu\u1ebf, ti\u1ec1n thu\u1ebf n\u1ed9p b\u1ed5 sung theo quy\u1ebft to\u00e1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p thu\u1ebf TNDN, GTGT, &#8230;"},"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 c\u00e1ch h\u1ea1ch to\u00e1n ti\u1ec1n truy thu thu\u1ebf, n\u1ed9p b\u1ed5 sung v\u00e0 ti\u1ec1n ph\u1ea1t ch\u1eadm n\u1ed9p thu\u1ebf tr\u00ean ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n.<br \/>\n<b>N\u1ed9i dung:<\/b><\/p>\n<ul>\n<li>C\u00e1ch h\u1ea1ch to\u00e1n ti\u1ec1n truy thu thu\u1ebf, n\u1ed9p b\u1ed5 sung \u0111\u1ed1i v\u1edbi thu\u1ebf TNDN v\u00e0 thu\u1ebf GTGT<\/li>\n<li>C\u00e1ch h\u1ea1ch to\u00e1n ti\u1ec1n ph\u1ea1t ch\u1eadm n\u1ed9p thu\u1ebf<\/li>\n<li>L\u01b0u \u00fd khi \u0111\u01b0a chi ph\u00ed v\u00e0o ch\u1ec9 ti\u00eau B4 tr\u00ean t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN n\u0103m<\/li>\n<\/ul>\n<p><b>Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/b> K\u1ebf to\u00e1n, nh\u00e2n vi\u00ean t\u00e0i ch\u00ednh, c\u00e1n b\u1ed9 ph\u1ee5 tr\u00e1ch thu\u1ebf <\/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 h\u1ea1ch to\u00e1n<\/b><\/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><b>2.1 H\u1ea1ch to\u00e1n ti\u1ec1n truy thu thu\u1ebf, n\u1ed9p b\u1ed5 sung<\/b><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<b>Tr\u01b0\u1eddng h\u1ee3p 1: \u0110\u1ed1i v\u1edbi thu\u1ebf Thu nh\u1eadp doanh nghi\u1ec7p (TNDN)<\/b><br \/>\n<b>B\u01b0\u1edbc 1:<\/b> V\u00e0o ph\u00e2n h\u1ec7 <b>T\u1ed5ng h\u1ee3p\/ Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c<\/b> \u0111\u1ec3 h\u1ea1ch to\u00e1n ph\u1ea3n \u00e1nh thu\u1ebf TNDN ph\u1ea3i n\u1ed9p ghi nh\u1eadn v\u00e0o chi ph\u00ed:<\/p>\n<ul>\n<li>N\u1ee3 TK 821 &#8211; Chi ph\u00ed thu\u1ebf Thu nh\u1eadp doanh nghi\u1ec7p<\/li>\n<li>C\u00f3 TK 3334 &#8211; Thu\u1ebf Thu nh\u1eadp doanh nghi\u1ec7p<\/li>\n<\/ul>\n<p><strong>L\u01b0u \u00fd:<\/strong> \u0110\u00e2y l\u00e0 kho\u1ea3n chi ph\u00ed kh\u00f4ng h\u1ee3p l\u00fd \u0111\u01b0a v\u00e0o <b>ch\u1ec9 ti\u00eau B4<\/b> c\u1ee7a t\u1edd khai <b>Quy\u1ebft to\u00e1n thu\u1ebf TNDN n\u0103m<\/b> n\u00ean tr\u00ean <b>Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c<\/b> \u1ea5n chu\u1ed9t ph\u1ea3i v\u00e0o c\u1ed9t ch\u1eef <b>S\u1ed1 ti\u1ec1n<\/b>\/ ch\u1ecdn <b>S\u1eeda m\u1eabu<\/b>\/ T\u00edch hi\u1ec3n th\u1ecb c\u1ed9t <strong>CP kh\u00f4ng h\u1ee3p l\u00fd<\/strong> v\u00e0 khi h\u1ea1ch to\u00e1n chi ph\u00ed t\u00edch ch\u1ecdn v\u00e0o l\u00e0 <strong>CP kh\u00f4ng h\u1ee3p l\u00fd<\/strong>.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-64839\" src=\"\/2026\/wp-content\/uploads\/2026\/02\/821.png\" alt=\"\" width=\"914\" height=\"327\" srcset=\"\/2026\/wp-content\/uploads\/2026\/02\/821.png 914w, \/2026\/wp-content\/uploads\/2026\/02\/821-700x250.png 700w, \/2026\/wp-content\/uploads\/2026\/02\/821-800x286.png 800w, \/2026\/wp-content\/uploads\/2026\/02\/821-768x275.png 768w, \/2026\/wp-content\/uploads\/2026\/02\/821-50x18.png 50w, \/2026\/wp-content\/uploads\/2026\/02\/821-60x21.png 60w, \/2026\/wp-content\/uploads\/2026\/02\/821-100x36.png 100w\" sizes=\"auto, (max-width: 914px) 100vw, 914px\" \/><br \/>\n<b>B\u01b0\u1edbc 2:<\/b> L\u1eadp ch\u1ee9ng t\u1eeb <b>Phi\u1ebfu chi<\/b> (Ph\u00e2n h\u1ec7 <b>Qu\u1ef9<\/b>) ho\u1eb7c ch\u1ee9ng t\u1eeb <b>\u1ee6y nhi\u1ec7m chi<\/b> (Ph\u00e2n h\u1ec7 <b>Ng\u00e2n h\u00e0ng<\/b>) \u0111\u1ec3 h\u1ea1ch to\u00e1n n\u1ed9p ti\u1ec1n v\u00e0o Ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc:<\/p>\n<ul>\n<li>N\u1ee3 TK 3334 &#8211; Thu\u1ebf Thu nh\u1eadp doanh nghi\u1ec7p<\/li>\n<li>C\u00f3 TK 111 ho\u1eb7c 112 &#8211; Ti\u1ec1n<\/li>\n<\/ul>\n<p><b>Tr\u01b0\u1eddng h\u1ee3p 2: \u0110\u1ed1i v\u1edbi thu\u1ebf Gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT)<\/b><br \/>\n<b>B\u01b0\u1edbc 1:<\/b> V\u00e0o ph\u00e2n h\u1ec7 <b>T\u1ed5ng h\u1ee3p\/ Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c<\/b> \u0111\u1ec3 h\u1ea1ch to\u00e1n ph\u1ea3n \u00e1nh thu\u1ebf GTGT ph\u1ea3i n\u1ed9p ghi nh\u1eadn v\u00e0o chi ph\u00ed:<\/p>\n<ul>\n<li>N\u1ee3 TK 811 &#8211; Chi ph\u00ed kh\u00e1c<\/li>\n<li>C\u00f3 TK 33311 &#8211; Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p<\/li>\n<\/ul>\n<p><strong>L\u01b0u \u00fd:<\/strong> \u0110\u00e2y l\u00e0 kho\u1ea3n chi ph\u00ed kh\u00f4ng h\u1ee3p l\u00fd \u0111\u01b0a v\u00e0o <b>ch\u1ec9 ti\u00eau B4<\/b> c\u1ee7a t\u1edd khai <b>Quy\u1ebft to\u00e1n thu\u1ebf TNDN n\u0103m<\/b> n\u00ean tr\u00ean <b>Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c<\/b> \u1ea5n chu\u1ed9t ph\u1ea3i v\u00e0o c\u1ed9t ch\u1eef <b>S\u1ed1 ti\u1ec1n<\/b>\/ ch\u1ecdn <b>S\u1eeda m\u1eabu<\/b>\/ T\u00edch hi\u1ec3n th\u1ecb c\u1ed9t <strong>CP kh\u00f4ng h\u1ee3p l\u00fd<\/strong> v\u00e0 khi h\u1ea1ch to\u00e1n chi ph\u00ed t\u00edch ch\u1ecdn v\u00e0o l\u00e0 <strong>CP kh\u00f4ng h\u1ee3p l\u00fd<\/strong>.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-64845\" src=\"\/2026\/wp-content\/uploads\/2026\/02\/811.png\" alt=\"\" width=\"834\" height=\"329\" srcset=\"\/2026\/wp-content\/uploads\/2026\/02\/811.png 834w, \/2026\/wp-content\/uploads\/2026\/02\/811-700x276.png 700w, \/2026\/wp-content\/uploads\/2026\/02\/811-800x316.png 800w, \/2026\/wp-content\/uploads\/2026\/02\/811-768x303.png 768w, \/2026\/wp-content\/uploads\/2026\/02\/811-50x20.png 50w, \/2026\/wp-content\/uploads\/2026\/02\/811-60x24.png 60w, \/2026\/wp-content\/uploads\/2026\/02\/811-100x39.png 100w\" sizes=\"auto, (max-width: 834px) 100vw, 834px\" \/><br \/>\n<b>B\u01b0\u1edbc 2:<\/b> L\u1eadp ch\u1ee9ng t\u1eeb <b>Phi\u1ebfu chi<\/b> (Ph\u00e2n h\u1ec7 <b>Qu\u1ef9<\/b>) ho\u1eb7c ch\u1ee9ng t\u1eeb <b>\u1ee6y nhi\u1ec7m chi<\/b> (Ph\u00e2n h\u1ec7 <b>Ng\u00e2n h\u00e0ng<\/b>) \u0111\u1ec3 h\u1ea1ch to\u00e1n n\u1ed9p ti\u1ec1n v\u00e0o Ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc:<\/p>\n<ul>\n<li>N\u1ee3 TK 33311 &#8211; Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p<\/li>\n<li>C\u00f3 TK 111 ho\u1eb7c 112 &#8211; Ti\u1ec1n<\/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 H\u1ea1ch to\u00e1n ti\u1ec1n ph\u1ea1t ch\u1eadm n\u1ed9p thu\u1ebf<\/b><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<b>B\u01b0\u1edbc 1:<\/b> V\u00e0o ph\u00e2n h\u1ec7 <b>T\u1ed5ng h\u1ee3p\/ Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c<\/b> \u0111\u1ec3 h\u1ea1ch to\u00e1n ph\u1ea3n \u00e1nh s\u1ed1 ti\u1ec1n ph\u1ea1t n\u1ed9p ch\u1eadm ghi nh\u1eadn v\u00e0o chi ph\u00ed:<\/p>\n<ul>\n<li>N\u1ee3 TK 811 &#8211; Chi ph\u00ed kh\u00e1c<\/li>\n<li>C\u00f3 TK 3339 &#8211; Ph\u00ed, l\u1ec7 ph\u00ed v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p kh\u00e1c<\/li>\n<\/ul>\n<p><strong>L\u01b0u \u00fd:<\/strong> \u0110\u00e2y l\u00e0 kho\u1ea3n chi ph\u00ed kh\u00f4ng h\u1ee3p l\u00fd \u0111\u01b0a v\u00e0o <b>ch\u1ec9 ti\u00eau B4<\/b> c\u1ee7a t\u1edd khai <b>Quy\u1ebft to\u00e1n thu\u1ebf TNDN n\u0103m<\/b> n\u00ean tr\u00ean <b>Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c<\/b> \u1ea5n chu\u1ed9t ph\u1ea3i v\u00e0o c\u1ed9t ch\u1eef <b>S\u1ed1 ti\u1ec1n<\/b>\/ ch\u1ecdn <b>S\u1eeda m\u1eabu<\/b>\/ T\u00edch hi\u1ec3n th\u1ecb c\u1ed9t <strong>CP kh\u00f4ng h\u1ee3p l\u00fd<\/strong> v\u00e0 khi h\u1ea1ch to\u00e1n chi ph\u00ed t\u00edch ch\u1ecdn v\u00e0o l\u00e0 <strong>CP kh\u00f4ng h\u1ee3p l\u00fd<\/strong>.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-64849\" src=\"\/2026\/wp-content\/uploads\/2026\/02\/3339-1.png\" alt=\"\" width=\"802\" height=\"360\" srcset=\"\/2026\/wp-content\/uploads\/2026\/02\/3339-1.png 802w, \/2026\/wp-content\/uploads\/2026\/02\/3339-1-700x314.png 700w, \/2026\/wp-content\/uploads\/2026\/02\/3339-1-800x359.png 800w, \/2026\/wp-content\/uploads\/2026\/02\/3339-1-768x345.png 768w, \/2026\/wp-content\/uploads\/2026\/02\/3339-1-50x22.png 50w, \/2026\/wp-content\/uploads\/2026\/02\/3339-1-60x27.png 60w, \/2026\/wp-content\/uploads\/2026\/02\/3339-1-100x45.png 100w\" sizes=\"auto, (max-width: 802px) 100vw, 802px\" \/><br \/>\n<b>B\u01b0\u1edbc 2:<\/b> L\u1eadp ch\u1ee9ng t\u1eeb <b>Phi\u1ebfu chi<\/b> (Ph\u00e2n h\u1ec7 <b>Qu\u1ef9<\/b>) ho\u1eb7c ch\u1ee9ng t\u1eeb <b>\u1ee6y nhi\u1ec7m chi<\/b> (Ph\u00e2n h\u1ec7 <b>Ng\u00e2n h\u00e0ng<\/b>) \u0111\u1ec3 h\u1ea1ch to\u00e1n n\u1ed9p ti\u1ec1n v\u00e0o Ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc:<\/p>\n<ul>\n<li>N\u1ee3 TK 3339 &#8211; Ph\u00ed, l\u1ec7 ph\u00ed v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p kh\u00e1c<\/li>\n<li>C\u00f3 TK 111 ho\u1eb7c 112 &#8211; Ti\u1ec1n<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\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<h3><b>3. L\u01b0u \u00fd<\/b><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<ul>\n<li>C\u00e1ch \u0111\u01b0a chi ph\u00ed v\u00e0o ch\u1ec9 ti\u00eau B4: Chi ph\u00ed kh\u00f4ng h\u1ee3p l\u00fd\/ kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb <a href=\"https:\/\/helpsme.misa.vn\/2026\/kb\/lam-the-nao-de-theo-doi-chi-phi-khong-hop-ly-khong-hop-le\/#2-1-xac-dinh-chi-phi-khong-hop-ly\" target=\"_blank\" rel=\"noopener\">T\u1ea1i \u0111\u00e2y<\/a><\/li>\n<li>C\u00e1ch xem danh s\u00e1ch c\u00e1c CP kh\u00f4ng h\u1ee3p l\u00fd <a href=\"https:\/\/helpsme.misa.vn\/2026\/kb\/toi-muon-biet-so-tien-o-chi-tieu-cac-khoan-chi-khong-duoc-khau-tru-khi-xac-dinh-thu-nhap-chiu-thue-lay-tren-to-khai-quyet-toan-thue-tndn-len-tu-dau-thi-lam-the-nao\/\" target=\"_blank\" rel=\"noopener\">T\u1ea1i \u0111\u00e2y<\/a><\/li>\n<\/ul>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":187,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"_links_to":"","_links_to_target":"","footnotes":""},"ht-kb-category":[5053],"ht-kb-tag":[],"class_list":["post-64743","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-hach-toan-thue"],"_links":{"self":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/64743","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\/187"}],"replies":[{"embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/comments?post=64743"}],"version-history":[{"count":3,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/64743\/revisions"}],"predecessor-version":[{"id":64861,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/64743\/revisions\/64861"}],"wp:attachment":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/media?parent=64743"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb-category?post=64743"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb-tag?post=64743"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}