{"id":65751,"date":"2026-02-28T13:55:20","date_gmt":"2026-02-28T06:55:20","guid":{"rendered":"https:\/\/helpsme.misa.vn\/2026\/?post_type=ht_kb&p=65751"},"modified":"2026-02-28T14:08:19","modified_gmt":"2026-02-28T07:08:19","slug":"hach-toan-phe-lieu-thu-hoi-nhap-kho","status":"publish","type":"ht_kb","link":"https:\/\/helpsme.misa.vn\/2026\/kb\/hach-toan-phe-lieu-thu-hoi-nhap-kho\/","title":{"rendered":"H\u1ea1ch to\u00e1n ph\u1ebf li\u1ec7u thu h\u1ed3i nh\u1eadp kho"},"content":{"rendered":"
<\/span><\/p>\n

1. T\u1ed5ng quan<\/strong><\/h3>\n

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\n

B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn c\u00e1ch ghi nh\u1eadn v\u00e0 h\u1ea1ch to\u00e1n ph\u1ebf li\u1ec7u thu h\u1ed3i nh\u1eadp kho<\/strong> theo \u0111\u00fang quy \u0111\u1ecbnh k\u1ebf to\u00e1n hi\u1ec7n h\u00e0nh.<\/p>\n

N\u1ed9i dung bao g\u1ed3m: kh\u00e1i ni\u1ec7m v\u00e0 \u0111i\u1ec1u ki\u1ec7n ghi nh\u1eadn ph\u1ebf li\u1ec7u; c\u00e1ch h\u1ea1ch to\u00e1n trong qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t; v\u00e0 c\u00e1ch x\u1eed l\u00fd k\u1ebf to\u00e1n \u0111\u1ed1i v\u1edbi ph\u1ebf li\u1ec7u thu h\u1ed3i t\u1eeb thanh l\u00fd TSC\u0110.<\/p>\n

Ph\u1ea1m vi \u00e1p d\u1ee5ng cho doanh nghi\u1ec7p ph\u00e1t sinh ph\u1ebf li\u1ec7u trong ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, s\u1eeda ch\u1eefa, thanh l\u00fd t\u00e0i s\u1ea3n v\u00e0 c\u00f3 nhu c\u1ea7u qu\u1ea3n l\u00fd, t\u00e1i s\u1eed d\u1ee5ng ho\u1eb7c b\u00e1n ph\u1ebf li\u1ec7u theo \u0111\u00fang chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n.<\/p>\n<\/div><\/div>\n

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2. H\u01b0\u1edbng d\u1eabn chi ti\u1ebft <\/strong><\/h3>\n

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\n\n\n\n
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2.1 Ph\u1ebf li\u1ec7u thu h\u1ed3i nh\u1eadp kho l\u00e0 g\u00ec ?<\/strong><\/h4>\n

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\n

Ph\u1ebf li\u1ec7u thu h\u1ed3i nh\u1eadp kho<\/strong>\u00a0l\u00e0 c\u00e1c lo\u1ea1i v\u1eadt t\u01b0, nguy\u00ean li\u1ec7u c\u00f2n gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng ho\u1eb7c c\u00f3 th\u1ec3 b\u00e1n \u0111\u01b0\u1ee3c, ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh:<\/p>\n

    \n
  • S\u1ea3n xu\u1ea5t, gia c\u00f4ng s\u1ea3n ph\u1ea9m<\/li>\n
  • Thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh (TSC\u0110)<\/li>\n
  • Th\u00e1o d\u1ee1 c\u00f4ng tr\u00ecnh, c\u1ea3i t\u1ea1o nh\u00e0 x\u01b0\u1edfng<\/li>\n
  • S\u1eeda ch\u1eefa l\u1edbn m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb<\/li>\n<\/ul>\n

    C\u00e1c lo\u1ea1i ph\u1ebf li\u1ec7u n\u00e0y \u0111\u01b0\u1ee3c thu h\u1ed3i v\u00e0 nh\u1eadp kho \u0111\u1ec3:<\/p>\n

      \n
    • T\u00e1i s\u1eed d\u1ee5ng trong s\u1ea3n xu\u1ea5t<\/li>\n
    • B\u00e1n ra ngo\u00e0i \u0111\u1ec3 thu ti\u1ec1n<\/li>\n
    • S\u1eed d\u1ee5ng cho m\u1ee5c \u0111\u00edch kh\u00e1c c\u1ee7a doanh nghi\u1ec7p<\/li>\n<\/ul>\n

      Theo quy \u0111\u1ecbnh ph\u1ebf li\u1ec7u thu h\u1ed3i \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 nguy\u00ean v\u1eadt li\u1ec7u n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng ho\u1eb7c b\u00e1n \u0111\u01b0\u1ee3c v\u00e0 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd.<\/p>\n<\/div><\/div>\n

      <\/span><\/p>\n

      2.2 H\u01b0\u1edbng d\u1eabn h\u1ea1ch to\u00e1n ph\u1ebf li\u1ec7u thu h\u1ed3i nh\u1eadp kho<\/strong><\/h4>\n

      <\/div>

      \n
      2.2.1. H\u1ea1ch to\u00e1n ph\u1ebf li\u1ec7u trong qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t<\/span><\/strong><\/h5>\n

      Ph\u1ebf li\u1ec7u th\u1ea3i ra trong qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t s\u1ebd \u0111\u01b0\u1ee3c thu gom nh\u1eadp kho v\u00e0 s\u1eed d\u1ee5ng th\u00e0nh nguy\u00ean li\u1ec7u cho m\u1ed9t qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t kh\u00e1c.<\/p>\n

      Tr\u01b0\u1eddng h\u1ee3p thu h\u1ed3i ph\u1ebf li\u1ec7u \u0111\u1ec3 ti\u1ebfp t\u1ee5c s\u1ea3n xu\u1ea5t<\/span><\/strong><\/p>\n

      \u2013 Sau khi t\u00ednh gi\u00e1 tr\u1ecb thu h\u1ed3i c\u1ee7a s\u1ed1 ph\u1ebf li\u1ec7u nh\u1eadp kho, k\u1ebf to\u00e1n \u0111\u1ecbnh kho\u1ea3n:<\/p>\n

      N\u1ee3 TK 152 \u2013 Nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u (theo gi\u00e1 c\u00f3 th\u1ec3 thu h\u1ed3i)<\/p>\n

      C\u00f3 TK 154 \u2013 Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang.<\/p>\n

      \u2013 Tr\u01b0\u1eddng h\u1ee3p v\u1eadt li\u1ec7u th\u1eeba v\u00e0 ph\u1ebf li\u1ec7u thu h\u1ed3i kh\u00f4ng qua nh\u1eadp kho m\u00e0 b\u00e1n ngay, doanh nghi\u1ec7p ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n thu, b\u00e1n v\u1eadt li\u1ec7u th\u1eeba, ghi gi\u1ea3m chi ph\u00ed<\/p>\n

      N\u1ee3 c\u00e1c TK 111, 112, 131,\u2026<\/p>\n

      C\u00f3 TK 3331 \u2013 Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p (33311)<\/p>\n

      C\u00f3 TK 154 \u2013 Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang.<\/p>\n

      Khi b\u00e1n ph\u1ebf li\u1ec7u<\/span><\/strong><\/p>\n

      \u2013 Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p thu h\u1ed3i ph\u1ebf li\u1ec7u, b\u00e1n ph\u1ebf li\u1ec7u sau khi nh\u1eadp kho, ghi nh\u1eadn doanh thu:<\/p>\n

      N\u1ee3 TK 131, 111, 112\u2026<\/p>\n

      C\u00f3 TK 511 \u2013 Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5<\/p>\n

      C\u00f3 TK 3331 \u2013 Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p (33311)<\/p>\n

      \u2013 Ghi nh\u1eadn gi\u00e1 v\u1ed1n c\u1ee7a ph\u1ebf li\u1ec7u \u0111\u00e3 b\u00e1n, h\u1ea1ch to\u00e1n<\/p>\n

      N\u1ee3 TK 632: Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n<\/p>\n

      C\u00f3 TK 152: Ph\u1ebf li\u1ec7u thu h\u1ed3i nh\u1eadp kho<\/p>\n

      2.2.2 H\u1ea1ch to\u00e1n ph\u1ebf li\u1ec7u thu h\u1ed3i t\u1eeb thanh l\u00fd TSC\u0110<\/span><\/strong><\/h5>\n

      Ph\u1ebf li\u1ec7u t\u1eeb TSC\u0110 c\u00f3 th\u1ec3 xem l\u00e0 m\u1ed9t kho\u1ea3n \u201cthu nh\u1eadp kh\u00e1c\u201d c\u1ee7a doanh nghi\u1ec7p trong qu\u00e1 tr\u00ecnh thanh l\u00fd, v\u00ec v\u1eady k\u1ebf to\u00e1n ghi nh\u1eadn v\u00e0o TK 711.<\/p>\n

      Nh\u1eadp kho ph\u1ebf li\u1ec7u thu h\u1ed3i t\u1eeb thanh l\u00fd TSC\u0110 \u0111\u1ec3 ti\u1ebfp t\u1ee5c s\u1ea3n xu\u1ea5t, k\u1ebf to\u00e1n ghi:<\/p>\n

      N\u1ee3 TK 152 \u2013 Nguy\u00ean v\u1eadt li\u1ec7u<\/p>\n

      C\u00f3 TK 711 \u2013 Thu nh\u1eadp kh\u00e1c<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\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-65751","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\/65751","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=65751"}],"version-history":[{"count":2,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/65751\/revisions"}],"predecessor-version":[{"id":65755,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/65751\/revisions\/65755"}],"wp:attachment":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/media?parent=65751"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb-category?post=65751"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb-tag?post=65751"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}