{"id":65747,"date":"2026-02-28T13:52:40","date_gmt":"2026-02-28T06:52:40","guid":{"rendered":"https:\/\/helpsme.misa.vn\/2026\/?post_type=ht_kb&#038;p=65747"},"modified":"2026-02-28T14:07:55","modified_gmt":"2026-02-28T07:07:55","slug":"huong-dan-hach-toan-muon-tien-giam-doc","status":"publish","type":"ht_kb","link":"https:\/\/helpsme.misa.vn\/2026\/kb\/huong-dan-hach-toan-muon-tien-giam-doc\/","title":{"rendered":"H\u01b0\u1edbng d\u1eabn h\u1ea1ch to\u00e1n m\u01b0\u1ee3n ti\u1ec1n gi\u00e1m \u0111\u1ed1c"},"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 ghi nh\u1eadn v\u00e0 x\u1eed l\u00fd k\u1ebf to\u00e1n khi doanh nghi\u1ec7p m\u01b0\u1ee3n ti\u1ec1n t\u1eeb Gi\u00e1m \u0111\u1ed1c theo \u0111\u00fang b\u1ea3n ch\u1ea5t giao d\u1ecbch.<\/p>\n<p>N\u1ed9i dung g\u1ed3m ba ph\u1ea7n: ph\u00e2n lo\u1ea1i c\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u00e1t sinh (g\u00f3p v\u1ed1n ch\u01b0a ho\u00e0n t\u1ea5t, vay kh\u00f4ng l\u00e3i, vay c\u00f3 l\u00e3i); nguy\u00ean t\u1eafc h\u1ea1ch to\u00e1n t\u01b0\u01a1ng \u1ee9ng; v\u00e0 c\u00e1c l\u01b0u \u00fd ph\u00e1p l\u00fd \u2013 thu\u1ebf nh\u01b0 ph\u00e2n bi\u1ec7t vay v\u1edbi g\u00f3p v\u1ed1n, x\u00e1c \u0111\u1ecbnh giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 r\u1ee7i ro \u1ea5n \u0111\u1ecbnh thu\u1ebf TNCN.<\/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\u00e1ch h\u1ea1ch to\u00e1n m\u01b0\u1ee3n ti\u1ec1n Gi\u00e1m \u0111\u1ed1c theo t\u1eebng tr\u01b0\u1eddng h\u1ee3p<\/strong><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>T\u00f9y v\u00e0o b\u1ea3n ch\u1ea5t c\u1ee7a kho\u1ea3n ti\u1ec1n m\u00e0 gi\u00e1m \u0111\u1ed1c cho c\u00f4ng ty vay, k\u1ebf to\u00e1n s\u1ebd c\u00f3 c\u00e1ch h\u1ea1ch to\u00e1n ph\u00f9 h\u1ee3p. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 theo t\u1eebng tr\u01b0\u1eddng h\u1ee3p:<\/p>\n<h4><strong><span id=\"31_Giam_doc_gop_von_nhung_chua_hoan_tat_thu_tuc_gop_von\">2.1. Gi\u00e1m \u0111\u1ed1c g\u00f3p v\u1ed1n nh\u01b0ng ch\u01b0a ho\u00e0n t\u1ea5t th\u1ee7 t\u1ee5c g\u00f3p v\u1ed1n<\/span><\/strong><\/h4>\n<p>Trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p, gi\u00e1m \u0111\u1ed1c (\u0111\u1ed3ng th\u1eddi l\u00e0 ch\u1ee7 s\u1edf h\u1eefu doanh nghi\u1ec7p) c\u00f3 th\u1ec3 chuy\u1ec3n ti\u1ec1n v\u00e0o c\u00f4ng ty nh\u01b0ng ch\u01b0a ho\u00e0n t\u1ea5t th\u1ee7 t\u1ee5c g\u00f3p v\u1ed1n theo quy \u0111\u1ecbnh. Khi \u0111\u00f3, k\u1ebf to\u00e1n c\u1ea7n ghi nh\u1eadn t\u1ea1m th\u1eddi s\u1ed1 ti\u1ec1n n\u00e0y l\u00e0 kho\u1ea3n ti\u1ec1n g\u00f3p v\u1ed1n.<\/p>\n<p>B\u00fat to\u00e1n ghi nh\u1eadn khi gi\u00e1m \u0111\u1ed1c chuy\u1ec3n ti\u1ec1n v\u00e0o doanh nghi\u1ec7p:<\/p>\n<p>N\u1ee3 TK 111,112<\/p>\n<p>C\u00f3 TK 411 -V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu<\/p>\n<p><strong>L\u01b0u \u00fd:<\/strong> N\u1ebfu sau th\u1eddi gian cam k\u1ebft g\u00f3p v\u1ed1n m\u00e0 gi\u00e1m \u0111\u1ed1c kh\u00f4ng ho\u00e0n t\u1ea5t th\u1ee7 t\u1ee5c g\u00f3p v\u1ed1n, kho\u1ea3n ti\u1ec1n n\u00e0y c\u00f3 th\u1ec3 b\u1ecb chuy\u1ec3n th\u00e0nh kho\u1ea3n vay t\u1eeb gi\u00e1m \u0111\u1ed1c v\u00e0 h\u1ea1ch to\u00e1n nh\u01b0 kho\u1ea3n vay th\u00f4ng th\u01b0\u1eddng.<\/p>\n<h4><span id=\"32_Giam_doc_cho_cong_ty_muon_tien_khong_lai_suat\"><strong>2.2. Gi\u00e1m \u0111\u1ed1c cho c\u00f4ng ty m\u01b0\u1ee3n ti\u1ec1n kh\u00f4ng l\u00e3i su\u1ea5t<\/strong>\u00a0<\/span><\/h4>\n<ul>\n<li>Tr\u01b0\u1eddng h\u1ee3p gi\u00e1m \u0111\u1ed1c h\u1ed7 tr\u1ee3 t\u00e0i ch\u00ednh cho c\u00f4ng ty nh\u01b0ng kh\u00f4ng t\u00ednh l\u00e3i su\u1ea5t, k\u1ebf to\u00e1n ghi nh\u1eadn kho\u1ea3n vay n\u00e0y nh\u01b0 sau:<\/li>\n<\/ul>\n<p>N\u1ee3 TK 111 \u2013 Ti\u1ec1n m\u1eb7t<\/p>\n<p>N\u1ee3 TK 112 \u2013 Ti\u1ec1n g\u1eedi Ng\u00e2n h\u00e0ng<\/p>\n<p>C\u00f3 TK 341 \u2013 Vay v\u00e0 n\u1ee3 thu\u00ea t\u00e0i ch\u00ednh (N\u1ebfu kho\u1ea3n vay l\u00e0 kho\u1ea3n vay d\u00e0i h\u1ea1n)<\/p>\n<p>C\u00f3 TK 338\u00a0 \u2013 Ph\u1ea3i tr\u1ea3 kh\u00e1c ( N\u1ebfu kho\u1ea3n vay l\u00e0 kho\u1ea3n vay ng\u1eafn h\u1ea1n)<\/p>\n<ul>\n<li>B\u00fat to\u00e1n khi c\u00f4ng ty ho\u00e0n tr\u1ea3 kho\u1ea3n vay:<\/li>\n<\/ul>\n<p>N\u1ee3 TK 341 \u2013 Vay v\u00e0 n\u1ee3 thu\u00ea t\u00e0i ch\u00ednh (N\u1ebfu kho\u1ea3n vay l\u00e0 kho\u1ea3n vay d\u00e0i h\u1ea1n)<\/p>\n<p>N\u1ee3 TK 338\u00a0 \u2013 Ph\u1ea3i tr\u1ea3 kh\u00e1c ( N\u1ebfu kho\u1ea3n vay l\u00e0 kho\u1ea3n vay ng\u1eafn h\u1ea1n)<\/p>\n<p>C\u00f3 TK 111 \u2013 Ti\u1ec1n m\u1eb7t<\/p>\n<p>C\u00f3 TK 112 \u2013 Ti\u1ec1n g\u1eedi Ng\u00e2n h\u00e0ng<\/p>\n<h4><span id=\"33_Giam_doc_cho_cong_ty_muon_tien_co_lai_suat\">2.3. Gi\u00e1m \u0111\u1ed1c cho c\u00f4ng ty m\u01b0\u1ee3n ti\u1ec1n c\u00f3 l\u00e3i su\u1ea5t<\/span><\/h4>\n<p>N\u1ebfu kho\u1ea3n vay c\u00f3 l\u00e3i su\u1ea5t, k\u1ebf to\u00e1n c\u1ea7n ghi nh\u1eadn chi ph\u00ed l\u00e3i vay v\u00e0o t\u00e0i kho\u1ea3n chi ph\u00ed t\u00e0i ch\u00ednh (TK 635).<\/p>\n<ul>\n<li>B\u00fat to\u00e1n ghi nh\u1eadn khi nh\u1eadn kho\u1ea3n vay t\u1eeb gi\u00e1m \u0111\u1ed1c:<\/li>\n<\/ul>\n<p>N\u1ee3 TK 111 \u2013 Ti\u1ec1n m\u1eb7t<\/p>\n<p>N\u1ee3 TK 112 \u2013 Ti\u1ec1n g\u1eedi Ng\u00e2n h\u00e0ng<\/p>\n<p>C\u00f3 TK 341 \u2013 Vay v\u00e0 n\u1ee3 thu\u00ea t\u00e0i ch\u00ednh<\/p>\n<ul>\n<li>B\u00fat to\u00e1n ghi nh\u1eadn chi ph\u00ed l\u00e3i vay h\u00e0ng th\u00e1ng\/qu\u00fd:<\/li>\n<\/ul>\n<p>N\u1ee3 TK 635 \u2013 Chi ph\u00ed t\u00e0i ch\u00ednh<\/p>\n<p>C\u00f3 TK 341 \u2013 Vay v\u00e0 n\u1ee3 thu\u00ea t\u00e0i ch\u00ednh<\/p>\n<ul>\n<li>B\u00fat to\u00e1n thanh to\u00e1n kho\u1ea3n vay khi \u0111\u1ebfn h\u1ea1n:<\/li>\n<\/ul>\n<p>N\u1ee3 TK 341 \u2013 Vay v\u00e0 n\u1ee3 thu\u00ea t\u00e0i ch\u00ednh (3411)<\/p>\n<p>C\u00f3 c\u00e1c TK 111, 112<\/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>3. L\u01b0u \u00fd <\/strong><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<ul>\n<li><span id=\"Phan_biet_ro_khoan_vay_va_khoan_gop_von\">Ph\u00e2n bi\u1ec7t r\u00f5 kho\u1ea3n vay v\u00e0 kho\u1ea3n g\u00f3p v\u1ed1n?<\/span><\/li>\n<\/ul>\n<p>N\u1ebfu kho\u1ea3n ti\u1ec1n \u0111\u01b0\u1ee3c chuy\u1ec3n v\u00e0o c\u00f4ng ty m\u00e0 <strong>kh\u00f4ng c\u00f3 h\u1ee3p \u0111\u1ed3ng vay ho\u1eb7c kh\u00f4ng c\u00f3 k\u1ebf ho\u1ea1ch ho\u00e0n tr\u1ea3<\/strong>, kho\u1ea3n n\u00e0y <strong>c\u00f3 th\u1ec3 b\u1ecb xem l\u00e0 g\u00f3p v\u1ed1n thay v\u00ec kho\u1ea3n vay<\/strong>.<\/p>\n<p>N\u1ebfu v\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u1ee7a c\u00f4ng ty ch\u01b0a g\u00f3p \u0111\u1ee7, vi\u1ec7c gi\u00e1m \u0111\u1ed1c \u0111\u01b0a ti\u1ec1n v\u00e0o doanh nghi\u1ec7p n\u00ean \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n nh\u01b0 kho\u1ea3n g\u00f3p v\u1ed1n.<\/p>\n<ul>\n<li><span id=\"Cong_ty_muon_tien_tu_Giam_doc_co_phai_la_giao_dich_lien_ket_khong\">C\u00f4ng ty m\u01b0\u1ee3n ti\u1ec1n t\u1eeb Gi\u00e1m \u0111\u1ed1c c\u00f3 ph\u1ea3i l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng?<\/span><\/li>\n<\/ul>\n<p>Vi\u1ec7c c\u00f4ng ty m\u01b0\u1ee3n ti\u1ec1n t\u1eeb Gi\u00e1m \u0111\u1ed1c c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft, nh\u01b0ng kh\u00f4ng ph\u1ea3i m\u1ecdi tr\u01b0\u1eddng h\u1ee3p \u0111\u1ec1u \u0111\u01b0\u1ee3c coi l\u00e0 nh\u01b0 v\u1eady. \u0110i\u1ec1u n\u00e0y ph\u1ee5 thu\u1ed9c v\u00e0o quy m\u00f4 kho\u1ea3n vay v\u00e0 v\u1ecb tr\u00ed c\u1ee7a Gi\u00e1m \u0111\u1ed1c trong doanh nghi\u1ec7p.<\/p>\n<p>Theo <strong>\u0111i\u1ec3m l kho\u1ea3n 2 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP<\/strong> v\u00e0 theo <strong>kho\u1ea3n 24 \u0110i\u1ec1u 4 Lu\u1eadt Doanh nghi\u1ec7p 2020<\/strong>, m\u1ed9t giao d\u1ecbch m\u01b0\u1ee3n ti\u1ec1n gi\u1eefa c\u00f4ng ty v\u00e0 Gi\u00e1m \u0111\u1ed1c \u0111\u01b0\u1ee3c coi l\u00e0\u00a0<a href=\"https:\/\/amis.misa.vn\/27424\/giao-dich-lien-ket-2\/\" target=\"_blank\" rel=\"noopener\"><strong>giao d\u1ecbch li\u00ean k\u1ebft<\/strong><\/a>\u00a0khi \u0111\u00e1p \u1ee9ng \u0111\u1ed3ng th\u1eddi hai \u0111i\u1ec1u ki\u1ec7n sau:<\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: disc;\">\n<li aria-level=\"1\">\u0110i\u1ec1u ki\u1ec7n 1: Gi\u00e1m \u0111\u1ed1c l\u00e0 ng\u01b0\u1eddi tr\u1ef1c ti\u1ebfp \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t doanh nghi\u1ec7p.<\/li>\n<li aria-level=\"1\">\u0110i\u1ec1u ki\u1ec7n 2: S\u1ed1 ti\u1ec1n vay t\u1eeb Gi\u00e1m \u0111\u1ed1c \u00edt nh\u1ea5t 10% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh giao d\u1ecbch.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i giao d\u1ecbch li\u00ean k\u1ebft: N\u1ebfu kho\u1ea3n vay kh\u00f4ng \u0111\u1ea1t m\u1ee9c 10% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu ho\u1eb7c Gi\u00e1m \u0111\u1ed1c kh\u00f4ng thu\u1ed9c nh\u00f3m c\u00e1 nh\u00e2n \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t doanh nghi\u1ec7p, th\u00ec giao d\u1ecbch n\u00e0y kh\u00f4ng b\u1ecb coi l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft.<\/p>\n<p><strong>L\u01b0u \u00fd :<\/strong> N\u1ebfu kho\u1ea3n vay t\u1eeb Gi\u00e1m \u0111\u1ed1c \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft, doanh nghi\u1ec7p c\u1ea7n tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh v\u1ec1 k\u00ea khai, b\u00e1o c\u00e1o v\u00e0 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft theo Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP. Vi\u1ec7c kh\u00f4ng th\u1ef1c hi\u1ec7n \u0111\u00fang c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn r\u1ee7i ro thu\u1ebf ho\u1eb7c b\u1ecb x\u1eed ph\u1ea1t do kh\u00f4ng tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt.<\/p>\n<ul>\n<li><span id=\"Giam_doc_cho_cong_ty_muon_tien_khong_lay_lai_thi_co_bi_an_dinh_thue_TNCN_khong\">Gi\u00e1m \u0111\u1ed1c cho c\u00f4ng ty m\u01b0\u1ee3n ti\u1ec1n kh\u00f4ng l\u1ea5y l\u00e3i th\u00ec c\u00f3 b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf TNCN kh\u00f4ng?<\/span><\/li>\n<\/ul>\n<p>Trong tr\u01b0\u1eddng h\u1ee3p giao d\u1ecbch m\u01b0\u1ee3n ti\u1ec1n t\u1eeb gi\u00e1m \u0111\u1ed1c \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 c\u00f3 d\u1ea5u hi\u1ec7u kh\u00f4ng tu\u00e2n th\u1ee7 nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp, c\u01a1 quan thu\u1ebf c\u00f3 th\u1ec3 \u00e1p d\u1ee5ng bi\u1ec7n ph\u00e1p \u1ea5n \u0111\u1ecbnh thu\u1ebf. C\u1ee5 th\u1ec3, n\u1ebfu kho\u1ea3n vay <strong>kh\u00f4ng t\u00ednh l\u00e3i su\u1ea5t ho\u1eb7c c\u00f3 l\u00e3i su\u1ea5t th\u1ea5p h\u01a1n m\u1ee9c th\u1ecb tr\u01b0\u1eddng<\/strong>, c\u01a1 quan thu\u1ebf c\u00f3 th\u1ec3 coi ph\u1ea7n ch\u00eanh l\u1ec7ch l\u00e3i su\u1ea5t n\u00e0y l\u00e0 thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a gi\u00e1m \u0111\u1ed1c v\u00e0 ti\u1ebfn h\u00e0nh \u1ea5n \u0111\u1ecbnh thu\u1ebf TNCN t\u01b0\u01a1ng \u1ee9ng.<\/p>\n<\/div><\/div> <\/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-65747","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\/65747","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=65747"}],"version-history":[{"count":1,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/65747\/revisions"}],"predecessor-version":[{"id":65749,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/65747\/revisions\/65749"}],"wp:attachment":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/media?parent=65747"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb-category?post=65747"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb-tag?post=65747"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}