{"id":65743,"date":"2026-02-28T13:48:31","date_gmt":"2026-02-28T06:48:31","guid":{"rendered":"https:\/\/helpsme.misa.vn\/2026\/?post_type=ht_kb&#038;p=65743"},"modified":"2026-02-28T14:07:24","modified_gmt":"2026-02-28T07:07:24","slug":"huong-dan-hach-toan-tien-dat-coc","status":"publish","type":"ht_kb","link":"https:\/\/helpsme.misa.vn\/2026\/kb\/huong-dan-hach-toan-tien-dat-coc\/","title":{"rendered":"H\u01b0\u1edbng d\u1eabn h\u1ea1ch to\u00e1n ti\u1ec1n \u0111\u1eb7t c\u1ecdc"},"content":{"rendered":"<div class=\"su-accordion su-u-trim\"> <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>B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn c\u00e1ch nh\u1eadn di\u1ec7n v\u00e0 h\u1ea1ch to\u00e1n <strong data-start=\"47\" data-end=\"63\">ti\u1ec1n \u0111\u1eb7t c\u1ecdc<\/strong> \u0111\u00fang quy \u0111\u1ecbnh k\u1ebf to\u00e1n v\u00e0 thu\u1ebf.<\/p>\n<p>N\u1ed9i dung g\u1ed3m ba ph\u1ea7n: kh\u00e1i ni\u1ec7m, b\u1ea3n ch\u1ea5t ph\u00e1p l\u00fd c\u1ee7a ti\u1ec1n \u0111\u1eb7t c\u1ecdc; ph\u01b0\u01a1ng ph\u00e1p h\u1ea1ch to\u00e1n \u0111\u1ed1i v\u1edbi c\u1ea3 b\u00ean \u0111\u1eb7t c\u1ecdc v\u00e0 b\u00ean nh\u1eadn \u0111\u1eb7t c\u1ecdc theo c\u00e1c ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n hi\u1ec7n h\u00e0nh; v\u00e0 gi\u1ea3i \u0111\u00e1p m\u1ed9t s\u1ed1 v\u01b0\u1edbng m\u1eafc th\u1ef1c t\u1ebf nh\u01b0 xu\u1ea5t h\u00f3a \u0111\u01a1n, ph\u00e2n bi\u1ec7t \u0111\u1eb7t c\u1ecdc v\u1edbi tr\u1ea3 tr\u01b0\u1edbc.<\/p>\n<p>Ph\u1ea1m vi \u00e1p d\u1ee5ng cho doanh nghi\u1ec7p ph\u00e1t sinh giao d\u1ecbch \u0111\u1eb7t c\u1ecdc trong ho\u1ea1t \u0111\u1ed9ng mua b\u00e1n, cung c\u1ea5p d\u1ecbch v\u1ee5 ho\u1eb7c k\u00fd k\u1ebft h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf.<\/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. Ti\u1ec1n \u0111\u1eb7t c\u1ecdc l\u00e0 g\u00ec ?<\/strong><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>Ti\u1ec1n \u0111\u1eb7t c\u1ecdc<\/strong>\u00a0l\u00e0 kho\u1ea3n ti\u1ec1n ho\u1eb7c t\u00e0i s\u1ea3n c\u00f3 gi\u00e1 tr\u1ecb m\u00e0 m\u1ed9t b\u00ean giao cho b\u00ean kia nh\u1eb1m b\u1ea3o \u0111\u1ea3m vi\u1ec7c k\u00fd k\u1ebft ho\u1eb7c th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng. Kho\u1ea3n ti\u1ec1n n\u00e0y s\u1ebd \u0111\u01b0\u1ee3c gi\u1eef trong m\u1ed9t th\u1eddi gian nh\u1ea5t \u0111\u1ecbnh \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m r\u1eb1ng h\u1ee3p \u0111\u1ed3ng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u0111\u00fang th\u1ecfa thu\u1eadn gi\u1eefa hai b\u00ean.<\/p>\n<ul>\n<li>Tr\u01b0\u1eddng h\u1ee3p h\u1ee3p \u0111\u1ed3ng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u0111\u00fang: T\u00e0i s\u1ea3n \u0111\u1eb7t c\u1ecdc s\u1ebd \u0111\u01b0\u1ee3c ho\u00e0n tr\u1ea3 cho b\u00ean \u0111\u1eb7t c\u1ecdc ho\u1eb7c tr\u1eeb v\u00e0o ngh\u0129a v\u1ee5 thanh to\u00e1n theo th\u1ecfa thu\u1eadn.<\/li>\n<li>Tr\u01b0\u1eddng h\u1ee3p b\u00ean \u0111\u1eb7t c\u1ecdc t\u1eeb ch\u1ed1i th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng: Kho\u1ea3n ti\u1ec1n \u0111\u1eb7t c\u1ecdc s\u1ebd b\u1ecb m\u1ea5t, \u0111\u1ed3ng ngh\u0129a v\u1edbi vi\u1ec7c b\u00ean nh\u1eadn \u0111\u1eb7t c\u1ecdc c\u00f3 quy\u1ec1n gi\u1eef l\u1ea1i s\u1ed1 ti\u1ec1n n\u00e0y nh\u01b0 m\u1ed9t h\u00ecnh th\u1ee9c b\u1ed3i th\u01b0\u1eddng.<\/li>\n<li>Tr\u01b0\u1eddng h\u1ee3p b\u00ean nh\u1eadn \u0111\u1eb7t c\u1ecdc vi ph\u1ea1m ngh\u0129a v\u1ee5 h\u1ee3p \u0111\u1ed3ng: H\u1ecd ph\u1ea3i ho\u00e0n tr\u1ea3 t\u00e0i s\u1ea3n \u0111\u1eb7t c\u1ecdc v\u00e0 \u0111\u1ec1n b\u00f9 th\u00eam m\u1ed9t kho\u1ea3n ti\u1ec1n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng v\u1edbi gi\u00e1 tr\u1ecb \u0111\u1eb7t c\u1ecdc.<\/li>\n<\/ul>\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>3. C\u00e1ch h\u1ea1ch to\u00e1n ti\u1ec1n \u0111\u1eb7t c\u1ecdc<\/strong><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<h4><strong><span id=\"21_Hach_toan_tien_dat_coc_doi_voi_ben_dat_coc\">3.1. H\u1ea1ch to\u00e1n ti\u1ec1n \u0111\u1eb7t c\u1ecdc \u0111\u1ed1i v\u1edbi b\u00ean \u0111\u1eb7t c\u1ecdc<\/span><\/strong><\/h4>\n<p><strong><em>Ghi nh\u1eadn kho\u1ea3n ti\u1ec1n \u0111\u1eb7t c\u1ecdc:<\/em><\/strong><\/p>\n<p>Khi doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n \u0111\u1eb7t c\u1ecdc, s\u1ed1 ti\u1ec1n ho\u1eb7c t\u00e0i s\u1ea3n \u0111\u1eb7t c\u1ecdc s\u1ebd \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o t\u00e0i kho\u1ea3n theo quy \u0111\u1ecbnh:<\/p>\n<p>N\u1ee3 TK 244 \u2013\u00a0<a href=\"https:\/\/amis.misa.vn\/35468\/ky-quy-la-gi\/\" target=\"_blank\" rel=\"noopener\">K\u00fd qu\u1ef9<\/a>, k\u00fd c\u01b0\u1ee3c (Theo TT99, TT200)<\/p>\n<p>N\u1ee3 TK 1386 \u2013 Ph\u1ea3i thu v\u1ec1 k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c (Theo TT 133)<\/p>\n<p>C\u00f3 TK 111, 112 \u2013 Ph\u1ea3n \u00e1nh s\u1ed1 ti\u1ec1n chi ra t\u1eeb qu\u1ef9 ti\u1ec1n m\u1eb7t ho\u1eb7c chuy\u1ec3n kho\u1ea3n ng\u00e2n h\u00e0ng<\/p>\n<p><strong><em>Ho\u00e0n tr\u1ea3 ti\u1ec1n \u0111\u1eb7t c\u1ecdc:<\/em><\/strong><\/p>\n<p>Khi h\u1ee3p \u0111\u1ed3ng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u0111\u00fang v\u00e0 ti\u1ec1n \u0111\u1eb7t c\u1ecdc \u0111\u01b0\u1ee3c ho\u00e0n tr\u1ea3 l\u1ea1i cho doanh nghi\u1ec7p, k\u1ebf to\u00e1n ghi nh\u1eadn nh\u01b0 sau:<\/p>\n<p>N\u1ee3 TK 111, 112 \u2013 Nh\u1eadn l\u1ea1i ti\u1ec1n m\u1eb7t ho\u1eb7c ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng<\/p>\n<p>C\u00f3 TK 244 (Theo TT99, TT200)<\/p>\n<p>C\u00f3 TK 1386 (Theo TT 133)<\/p>\n<p><strong><em>X\u1eed l\u00fd ti\u1ec1n \u0111\u1eb7t c\u1ecdc khi b\u1ecb m\u1ea5t do vi ph\u1ea1m h\u1ee3p \u0111\u1ed3ng:<\/em><\/strong><\/p>\n<p>Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p kh\u00f4ng th\u1ef1c hi\u1ec7n \u0111\u00fang cam k\u1ebft v\u00e0 b\u1ecb m\u1ea5t kho\u1ea3n ti\u1ec1n \u0111\u1eb7t c\u1ecdc, k\u1ebf to\u00e1n c\u1ea7n ghi nh\u1eadn v\u00e0o chi ph\u00ed:<\/p>\n<p>N\u1ee3 TK 811 \u2013 Chi ph\u00ed kh\u00e1c (S\u1ed1 ti\u1ec1n b\u1ecb m\u1ea5t)<\/p>\n<p>C\u00f3 TK 244 (Theo TT99, TT200)<\/p>\n<p>C\u00f3 TK 1386 (Theo TT 133)<\/p>\n<p><strong><em>S\u1eed d\u1ee5ng ti\u1ec1n \u0111\u1eb7t c\u1ecdc \u0111\u1ec3 thanh to\u00e1n ngh\u0129a v\u1ee5 h\u1ee3p \u0111\u1ed3ng:<\/em><\/strong><\/p>\n<p>Trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p, kho\u1ea3n \u0111\u1eb7t c\u1ecdc c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 tr\u1eeb v\u00e0o s\u1ed1 ti\u1ec1n ph\u1ea3i tr\u1ea3 cho nh\u00e0 cung c\u1ea5p ho\u1eb7c \u0111\u1ed1i t\u00e1c:<\/p>\n<p>N\u1ee3 TK 331 \u2013 Ph\u1ea3i tr\u1ea3 nh\u00e0 cung c\u1ea5p (Gi\u1ea3m s\u1ed1 ti\u1ec1n ph\u1ea3i thanh to\u00e1n)<\/p>\n<p>C\u00f3 TK 244 (Theo TT99, TT200)<\/p>\n<p>C\u00f3 TK 1386 (Theo TT 133)<\/p>\n<h4><strong><span id=\"22_Hach_toan_tien_dat_coc_doi_voi_ben_nhan_dat_coc\">3.2. H\u1ea1ch to\u00e1n ti\u1ec1n \u0111\u1eb7t c\u1ecdc \u0111\u1ed1i v\u1edbi b\u00ean nh\u1eadn \u0111\u1eb7t c\u1ecdc<\/span><\/strong><\/h4>\n<p><strong><em>Ghi nh\u1eadn kho\u1ea3n ti\u1ec1n \u0111\u1eb7t c\u1ecdc:<\/em><\/strong><\/p>\n<p>Khi doanh nghi\u1ec7p nh\u1eadn \u0111\u01b0\u1ee3c ti\u1ec1n \u0111\u1eb7t c\u1ecdc t\u1eeb b\u00ean \u0111\u1ed1i t\u00e1c ho\u1eb7c kh\u00e1ch h\u00e0ng, k\u1ebf to\u00e1n th\u1ef1c hi\u1ec7n ghi nh\u1eadn v\u00e0o s\u1ed5 s\u00e1ch nh\u01b0 sau:<\/p>\n<p>N\u1ee3 TK 111, 112 \u2013 Ti\u1ec1n m\u1eb7t ho\u1eb7c ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng<\/p>\n<p>C\u00f3 TK 344 \u2013 Nh\u1eadn ti\u1ec1n k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c (Theo TT99, TT200)<\/p>\n<p>C\u00f3 TK 3386 \u2013 Nh\u1eadn ti\u1ec1n k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c (Theo TT 133)<\/p>\n<p><strong><em>Ho\u00e0n tr\u1ea3 ti\u1ec1n \u0111\u1eb7t c\u1ecdc:<\/em><\/strong><\/p>\n<p>Khi h\u1ee3p \u0111\u1ed3ng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u0111\u00fang v\u00e0 ti\u1ec1n \u0111\u1eb7t c\u1ecdc c\u1ea7n ho\u00e0n tr\u1ea3 l\u1ea1i cho b\u00ean \u0111\u1eb7t c\u1ecdc, k\u1ebf to\u00e1n ghi nh\u1eadn:<\/p>\n<p>N\u1ee3 TK 344 (Theo TT99, TT200)<\/p>\n<p>N\u1ee3 TK 3386 (Theo TT133)<\/p>\n<p>C\u00f3 TK 111, 112 \u2013 Ho\u00e0n tr\u1ea3 b\u1eb1ng ti\u1ec1n m\u1eb7t ho\u1eb7c chuy\u1ec3n kho\u1ea3n<\/p>\n<p><strong><em>X\u1eed l\u00fd ti\u1ec1n \u0111\u1eb7t c\u1ecdc khi b\u00ean \u0111\u1eb7t c\u1ecdc vi ph\u1ea1m h\u1ee3p \u0111\u1ed3ng:<\/em><\/strong><\/p>\n<p>Trong tr\u01b0\u1eddng h\u1ee3p b\u00ean \u0111\u1eb7t c\u1ecdc vi ph\u1ea1m h\u1ee3p \u0111\u1ed3ng v\u00e0 kho\u1ea3n ti\u1ec1n \u0111\u1eb7t c\u1ecdc b\u1ecb gi\u1eef l\u1ea1i nh\u01b0 m\u1ed9t kho\u1ea3n ph\u1ea1t vi ph\u1ea1m h\u1ee3p \u0111\u1ed3ng, k\u1ebf to\u00e1n ghi nh\u1eadn nh\u01b0 sau:<\/p>\n<p>N\u1ee3 TK 344 (Theo TT99, TT200)<\/p>\n<p>N\u1ee3 TK 3386 (Theo TT 133)<\/p>\n<p>C\u00f3 TK 711 \u2013 Thu nh\u1eadp kh\u00e1c (Ghi nh\u1eadn kho\u1ea3n ti\u1ec1n thu \u0111\u01b0\u1ee3c t\u1eeb vi ph\u1ea1m h\u1ee3p \u0111\u1ed3ng)<\/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>4. M\u1ed9t s\u1ed1 c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p<\/strong><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<h4><strong>4.1. <span id=\"3_Co_phai_xuat_hoa_don_khi_nhan_tien_dat_coc_khong\">C\u00f3 ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n khi nh\u1eadn ti\u1ec1n \u0111\u1eb7t c\u1ecdc kh\u00f4ng?<\/span><\/strong><\/h4>\n<p>Theo <strong>C\u00f4ng v\u0103n s\u1ed1 75543\/CT-TTHT ng\u00e0y 20\/11\/2017<\/strong> c\u1ee7a C\u1ee5c Thu\u1ebf Th\u00e0nh ph\u1ed1 H\u00e0 N\u1ed9i, vi\u1ec7c l\u1eadp h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT) \u0111\u1ed1i v\u1edbi kho\u1ea3n ti\u1ec1n \u0111\u1eb7t c\u1ecdc \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn nh\u01b0 sau:<\/p>\n<ul>\n<li aria-level=\"1\">Tr\u01b0\u1eddng h\u1ee3p 1: N\u1ebfu kho\u1ea3n ti\u1ec1n \u0111\u1eb7t c\u1ecdc \u0111\u01b0\u1ee3c thu nh\u1eb1m \u0111\u1ea3m b\u1ea3o vi\u1ec7c th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng, v\u00e0 t\u1ea1i th\u1eddi \u0111i\u1ec3m nh\u1eadn ti\u1ec1n, d\u1ecbch v\u1ee5 ch\u01b0a \u0111\u01b0\u1ee3c cung c\u1ea5p ho\u1eb7c h\u1ee3p \u0111\u1ed3ng ch\u01b0a \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n, th\u00ec doanh nghi\u1ec7p\u00a0<b>kh\u00f4ng ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n GTGT<\/b>\u00a0cho kho\u1ea3n ti\u1ec1n n\u00e0y.<\/li>\n<li aria-level=\"1\">Tr\u01b0\u1eddng h\u1ee3p 2: N\u1ebfu kho\u1ea3n ti\u1ec1n \u0111\u1eb7t c\u1ecdc \u0111\u01b0\u1ee3c thu theo ti\u1ebfn \u0111\u1ed9 th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n ho\u1eb7c ti\u1ebfn \u0111\u1ed9 thu ti\u1ec1n ghi trong h\u1ee3p \u0111\u1ed3ng, th\u00ec doanh nghi\u1ec7p\u00a0<b>ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n GTGT<\/b>\u00a0t\u1ea1i th\u1eddi \u0111i\u1ec3m thu ti\u1ec1n.<\/li>\n<\/ul>\n<h4><strong>4.2. <span id=\"4_Truong_hop_khong_xac_dinh_ro_khoan_tien_trong_hop_dong_la_tien_dat_coc_hay_tien_tra_truoc_thi_cac_ben_giai_quyet_nhu_the_nao\">Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng x\u00e1c \u0111\u1ecbnh r\u00f5 kho\u1ea3n ti\u1ec1n trong h\u1ee3p \u0111\u1ed3ng l\u00e0 ti\u1ec1n \u0111\u1eb7t c\u1ecdc hay ti\u1ec1n tr\u1ea3 tr\u01b0\u1edbc th\u00ec c\u00e1c b\u00ean gi\u1ea3i quy\u1ebft nh\u01b0 th\u1ebf n\u00e0o?<\/span><\/strong><\/h4>\n<p>Theo <strong>\u0110i\u1ec1u 37 Ngh\u1ecb \u0111\u1ecbnh 21\/2021\/N\u0110-CP<\/strong> c\u00f3 quy \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n<blockquote><p><span style=\"font-size: 12pt;\"><i>Tr\u01b0\u1eddng h\u1ee3p m\u1ed9t b\u00ean trong h\u1ee3p \u0111\u1ed3ng giao cho b\u00ean kia m\u1ed9t kho\u1ea3n ti\u1ec1n m\u00e0 c\u00e1c b\u00ean kh\u00f4ng x\u00e1c \u0111\u1ecbnh r\u00f5 l\u00e0 ti\u1ec1n \u0111\u1eb7t c\u1ecdc ho\u1eb7c ti\u1ec1n tr\u1ea3 tr\u01b0\u1edbc th\u00ec s\u1ed1 ti\u1ec1n n\u00e0y \u0111\u01b0\u1ee3c coi l\u00e0 ti\u1ec1n tr\u1ea3 tr\u01b0\u1edbc.<\/i><\/span><\/p><\/blockquote>\n<p>Nh\u01b0 v\u1eady,\u00a0 n\u1ebfu m\u1ed9t b\u00ean giao cho b\u00ean kia m\u1ed9t kho\u1ea3n ti\u1ec1n m\u00e0 kh\u00f4ng c\u00f3 th\u1ecfa thu\u1eadn r\u00f5 r\u00e0ng v\u1ec1 vi\u1ec7c \u0111\u00e2y l\u00e0 ti\u1ec1n \u0111\u1eb7t c\u1ecdc hay ti\u1ec1n tr\u1ea3 tr\u01b0\u1edbc, th\u00ec s\u1ed1 ti\u1ec1n n\u00e0y s\u1ebd \u0111\u01b0\u1ee3c coi l\u00e0\u00a0<strong>ti\u1ec1n tr\u1ea3 tr\u01b0\u1edbc<\/strong>\u00a0v\u00e0 c\u00e1c b\u00ean s\u1ebd ph\u1ea3i th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thanh to\u00e1n, ho\u00e0n tr\u1ea3 ho\u1eb7c kh\u1ea5u tr\u1eeb theo h\u1ee3p \u0111\u1ed3ng.<\/p>\n<\/div><\/div> 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