{"id":235369,"date":"2024-11-18T14:38:05","date_gmt":"2024-11-18T07:38:05","guid":{"rendered":"https:\/\/gtax.vn\/?p=235369"},"modified":"2025-01-23T10:09:49","modified_gmt":"2025-01-23T03:09:49","slug":"ke-toan-xang-dau","status":"publish","type":"post","link":"https:\/\/gtax.vn\/english\/ke-toan-xang-dau\/","title":{"rendered":"K\u1ebf To\u00e1n X\u0103ng D\u1ea7u"},"content":{"rendered":"<p>K\u1ebf to\u00e1n x\u0103ng d\u1ea7u \u0111\u00f3ng vai tr\u00f2 r\u1ea5t quan tr\u1ecdng trong vi\u1ec7c qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh, ghi ch\u00e9p v\u00e0 b\u00e1o c\u00e1o c\u00e1c giao d\u1ecbch t\u00e0i ch\u00ednh c\u1ee7a c\u00e2y x\u0103ng, \u0111\u1ed3ng th\u1eddi \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf v\u00e0 c\u00e1c quy \u0111\u1ecbnh ph\u00e1p l\u00fd li\u00ean quan \u0111\u1ebfn ng\u00e0nh x\u0103ng d\u1ea7u. C\u00f4ng vi\u1ec7c c\u1ee7a k\u1ebf to\u00e1n x\u0103ng d\u1ea7u kh\u00e1 \u0111\u1eb7c th\u00f9, v\u00ec kh\u00f4ng ch\u1ec9 li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng b\u00e1n l\u1ebb x\u0103ng d\u1ea7u m\u00e0 c\u00f2n li\u00ean quan \u0111\u1ebfn vi\u1ec7c qu\u1ea3n l\u00fd c\u00e1c kho\u1ea3n thu chi kh\u00e1c nh\u01b0 ti\u1ec1n b\u00e1n h\u00e0ng, chi ph\u00ed b\u1ea3o d\u01b0\u1ee1ng thi\u1ebft b\u1ecb, v\u00e0 thu\u1ebf li\u00ean quan \u0111\u1ebfn ng\u00e0nh ngh\u1ec1 n\u00e0y.<\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_85 counter-hierarchy ez-toc-counter ez-toc-light-blue ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title ez-toc-toggle\" style=\"cursor:pointer\">M\u1ee5c L\u1ee5c<\/p>\n<span class=\"ez-toc-title-toggle\"><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/gtax.vn\/english\/ke-toan-xang-dau\/#1_Ke_toan_xang_dau_la_gi\" >1. K\u1ebf to\u00e1n x\u0103ng d\u1ea7u l\u00e0 g\u00ec?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/gtax.vn\/english\/ke-toan-xang-dau\/#2_Ke_toan_xang_dau_can_lam_nhung_gi\" >2. K\u1ebf to\u00e1n x\u0103ng d\u1ea7u c\u1ea7n l\u00e0m nh\u1eefng g\u00ec?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/gtax.vn\/english\/ke-toan-xang-dau\/#Ghi_Nhan_Hoa_Don_Nhap_Xang_Dau\" >Ghi Nh\u1eadn H\u00f3a \u0110\u01a1n Nh\u1eadp X\u0103ng D\u1ea7u<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/gtax.vn\/english\/ke-toan-xang-dau\/#Ghi_Nhan_Hoa_Don_Ban_Hang\" >Ghi Nh\u1eadn H\u00f3a \u0110\u01a1n B\u00e1n H\u00e0ng<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/gtax.vn\/english\/ke-toan-xang-dau\/#Quan_Ly_Kho_Xang_Dau\" >Qu\u1ea3n L\u00fd Kho X\u0103ng D\u1ea7u<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/gtax.vn\/english\/ke-toan-xang-dau\/#Kiem_Soat_Thu_Chi\" >Ki\u1ec3m So\u00e1t Thu Chi<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/gtax.vn\/english\/ke-toan-xang-dau\/#Ghi_Nhan_Thue_va_Cac_Ky_Bao_Cao_Thue\" >Ghi Nh\u1eadn Thu\u1ebf v\u00e0 C\u00e1c K\u1ef3 B\u00e1o C\u00e1o Thu\u1ebf<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/gtax.vn\/english\/ke-toan-xang-dau\/#Kiem_Ke_Tai_San_Dinh_Ky\" >Ki\u1ec3m K\u00ea T\u00e0i S\u1ea3n \u0110\u1ecbnh K\u1ef3<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/gtax.vn\/english\/ke-toan-xang-dau\/#Lap_Bang_Can_Doi_Ke_Toan\" >L\u1eadp B\u1ea3ng C\u00e2n \u0110\u1ed1i K\u1ebf To\u00e1n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/gtax.vn\/english\/ke-toan-xang-dau\/#Bao_Duong_He_Thong_Ke_Toan\" >B\u1ea3o D\u01b0\u1ee1ng H\u1ec7 Th\u1ed1ng K\u1ebf To\u00e1n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/gtax.vn\/english\/ke-toan-xang-dau\/#Quan_Ly_Nguon_Nhan_Luc\" >Qu\u1ea3n L\u00fd Ngu\u1ed3n Nh\u00e2n L\u1ef1c<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/gtax.vn\/english\/ke-toan-xang-dau\/#Quan_Ly_Cong_No_va_Cong_No_Phai_Tra\" >Qu\u1ea3n L\u00fd C\u00f4ng N\u1ee3 v\u00e0 C\u00f4ng N\u1ee3 Ph\u1ea3i Tr\u1ea3<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/gtax.vn\/english\/ke-toan-xang-dau\/#Doi_Soat_Ngan_Hang\" >\u0110\u1ed1i So\u00e1t Ng\u00e2n H\u00e0ng<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/gtax.vn\/english\/ke-toan-xang-dau\/#Bao_Cao_Ket_Qua_Kinh_Doanh\" >B\u00e1o C\u00e1o K\u1ebft Qu\u1ea3 Kinh Doanh<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/gtax.vn\/english\/ke-toan-xang-dau\/#Tuan_Thu_Quy_Dinh_Phap_Luat\" >Tu\u00e2n Th\u1ee7 Quy \u0110\u1ecbnh Ph\u00e1p Lu\u1eadt<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/gtax.vn\/english\/ke-toan-xang-dau\/#Dao_Tao_va_Phat_Trien_Nhan_Su\" >\u0110\u00e0o T\u1ea1o v\u00e0 Ph\u00e1t Tri\u1ec3n Nh\u00e2n S\u1ef1<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/gtax.vn\/english\/ke-toan-xang-dau\/#Danh_Gia_va_De_Xuat_Cai_Tien\" >\u0110\u00e1nh Gi\u00e1 v\u00e0 \u0110\u1ec1 Xu\u1ea5t C\u1ea3i Ti\u1ebfn<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/gtax.vn\/english\/ke-toan-xang-dau\/#3_Chi_phi_xang_dau_hach_toan_vao_tai_khoan_nao\" >3. Chi ph\u00ed x\u0103ng d\u1ea7u h\u1ea1ch to\u00e1n v\u00e0o t\u00e0i kho\u1ea3n n\u00e0o?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/gtax.vn\/english\/ke-toan-xang-dau\/#4_Huong_dan_tong_hop_ke_toan_cong_ty_xang_dau\" >4. H\u01b0\u1edbng d\u1eabn t\u1ed5ng h\u1ee3p k\u1ebf to\u00e1n c\u00f4ng ty x\u0103ng d\u1ea7u<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/gtax.vn\/english\/ke-toan-xang-dau\/#41_Cach_lam_ke_toan_cay_xang\" >4.1 C\u00e1ch l\u00e0m k\u1ebf to\u00e1n c\u00e2y x\u0103ng<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/gtax.vn\/english\/ke-toan-xang-dau\/#42_Ke_toan_doanh_nghiep_ban_le_xang_dau\" >4.2 K\u1ebf to\u00e1n doanh nghi\u1ec7p b\u00e1n l\u1ebb x\u0103ng d\u1ea7u<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/gtax.vn\/english\/ke-toan-xang-dau\/#43_Hach_toan_chi_phi_xang_dau\" >4.3 H\u1ea1ch to\u00e1n chi ph\u00ed x\u0103ng d\u1ea7u<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/gtax.vn\/english\/ke-toan-xang-dau\/#44_Khi_nop_phi_xang_dau_vao_Ngan_sach_Nha_nuoc\" >4.4 Khi n\u1ed9p ph\u00ed x\u0103ng d\u1ea7u v\u00e0o Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/gtax.vn\/english\/ke-toan-xang-dau\/#45_Khi_xuat_khau_xang_dau\" >4.5 Khi xu\u1ea5t kh\u1ea9u x\u0103ng d\u1ea7u<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"1_Ke_toan_xang_dau_la_gi\"><\/span><span id=\"1_Ke_toan_xang_dau_la_gi\" class=\"ez-toc-section\"><\/span>1. K\u1ebf to\u00e1n x\u0103ng d\u1ea7u l\u00e0 g\u00ec?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"color: #000000;\">K\u1ebf to\u00e1n x\u0103ng d\u1ea7u l\u00e0 m\u1ed9t l\u0129nh v\u1ef1c qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh \u0111\u1eb7c th\u00f9, li\u00ean quan \u0111\u1ebfn vi\u1ec7c ghi ch\u00e9p, x\u1eed l\u00fd v\u00e0 ph\u00e2n t\u00edch c\u00e1c giao d\u1ecbch t\u00e0i ch\u00ednh li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng kinh doanh x\u0103ng d\u1ea7u. C\u00f4ng vi\u1ec7c n\u00e0y y\u00eau c\u1ea7u \u0111\u1ed9 ch\u00ednh x\u00e1c cao do s\u1ef1 bi\u1ebfn \u0111\u1ed9ng c\u1ee7a gi\u00e1 c\u1ea3, s\u1ef1 qu\u1ea3n l\u00fd kho b\u00e3i ph\u1ee9c t\u1ea1p v\u00e0 c\u00e1c quy \u0111\u1ecbnh ph\u00e1p l\u00fd nghi\u00eam ng\u1eb7t.<\/span><\/p>\n<p><span style=\"color: #000000;\">K\u1ebf to\u00e1n x\u0103ng d\u1ea7u kh\u00f4ng ch\u1ec9 d\u1eebng l\u1ea1i \u1edf vi\u1ec7c ghi nh\u1eadn c\u00e1c giao d\u1ecbch t\u00e0i ch\u00ednh, m\u00e0 c\u00f2n bao g\u1ed3m c\u00e1c nhi\u1ec7m v\u1ee5 quan tr\u1ecdng nh\u01b0 qu\u1ea3n l\u00fd h\u00e0ng t\u1ed3n kho, ph\u00e2n t\u00edch bi\u1ebfn \u0111\u1ed9ng th\u1ecb tr\u01b0\u1eddng v\u00e0 \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh ph\u00e1p l\u00fd. L\u0129nh v\u1ef1c n\u00e0y \u0111\u00f2i h\u1ecfi ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n x\u0103ng d\u1ea7u c\u00f3 s\u1ef1 c\u1ea9n tr\u1ecdng, chi ti\u1ebft v\u00e0 hi\u1ec3u bi\u1ebft s\u00e2u r\u1ed9ng v\u1ec1 ng\u00e0nh x\u0103ng d\u1ea7u, c\u0169ng nh\u01b0 c\u00e1c quy \u0111\u1ecbnh qu\u1ea3n l\u00fd li\u00ean quan.<\/span><\/p>\n<p><span style=\"color: #000000;\">M\u1ed9t s\u1ed1 \u0111\u1eb7c \u0111i\u1ec3m quan tr\u1ecdng c\u1ee7a k\u1ebf to\u00e1n x\u0103ng d\u1ea7u bao g\u1ed3m:<\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\"><strong>X\u0103ng d\u1ea7u l\u00e0 m\u1eb7t h\u00e0ng \u0111\u1eb7c bi\u1ec7t<\/strong>: Ngo\u00e0i c\u00e1c kho\u1ea3n chi ph\u00ed li\u00ean quan \u0111\u1ebfn thanh to\u00e1n cho nh\u00e0 cung c\u1ea5p, doanh nghi\u1ec7p c\u00f2n ph\u1ea3i t\u00ednh \u0111\u1ebfn c\u00e1c chi ph\u00ed ph\u1ee5 tr\u1ee3 nh\u01b0 chi ph\u00ed v\u1eadn chuy\u1ec3n, l\u01b0u kho, b\u1ea3o qu\u1ea3n&#8230; Do \u0111\u00f3, vi\u1ec7c ph\u00e2n b\u1ed5 chi ph\u00ed mua h\u00e0ng cho t\u1eebng l\u00f4 h\u00e0ng v\u00e0 theo t\u1eebng khu v\u1ef1c l\u00e0 c\u1ea7n thi\u1ebft \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o ch\u00ednh x\u00e1c trong vi\u1ec7c t\u00ednh to\u00e1n gi\u00e1 th\u00e0nh v\u00e0 l\u1ee3i nhu\u1eadn.<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>Ho\u1ea1t \u0111\u1ed9ng kinh doanh \u0111a \u0111\u1ecba \u0111i\u1ec3m<\/strong>: C\u00e1c doanh nghi\u1ec7p x\u0103ng d\u1ea7u th\u01b0\u1eddng kh\u00f4ng ch\u1ec9 cung c\u1ea5p s\u1ea3n ph\u1ea9m t\u1ea1i m\u1ed9t \u0111\u1ecba \u0111i\u1ec3m m\u00e0 c\u00f2n m\u1edf r\u1ed9ng ra c\u00e1c c\u00e2y x\u0103ng, kho b\u00e3i \u1edf nhi\u1ec1u n\u01a1i. Do \u0111\u00f3, vi\u1ec7c qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh gi\u1eefa c\u00e1c chi nh\u00e1nh, kho b\u00e3i l\u00e0 v\u00f4 c\u00f9ng quan tr\u1ecdng.<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>Tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh c\u1ee7a nh\u00e0 n\u01b0\u1edbc<\/strong>: Ng\u00e0nh x\u0103ng d\u1ea7u ch\u1ecbu s\u1ef1 \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a nhi\u1ec1u quy \u0111\u1ecbnh ph\u00e1p l\u00fd \u0111\u1eb7c bi\u1ec7t, bao g\u1ed3m c\u00e1c ch\u00ednh s\u00e1ch v\u1ec1 gi\u00e1 x\u0103ng d\u1ea7u, thu\u1ebf v\u00e0 l\u1ec7 ph\u00ed x\u0103ng d\u1ea7u m\u00e0 nh\u00e0 n\u01b0\u1edbc \u00e1p d\u1ee5ng. \u0110i\u1ec1u n\u00e0y y\u00eau c\u1ea7u doanh nghi\u1ec7p ph\u1ea3i n\u1eafm r\u00f5 c\u00e1c quy \u0111\u1ecbnh n\u00e0y v\u00e0 th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 ngh\u0129a v\u1ee5 thu\u1ebf c\u0169ng nh\u01b0 c\u00e1c y\u00eau c\u1ea7u v\u1ec1 <a href=\"https:\/\/gtax.vn\/english\/lap-bao-cao-tai-chinh\/\">b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/a><\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>Nh\u1eadp kh\u1ea9u v\u00e0 ph\u00e2n ph\u1ed1i<\/strong>: C\u00e1c c\u00f4ng ty x\u0103ng d\u1ea7u th\u01b0\u1eddng nh\u1eadp kh\u1ea9u x\u0103ng d\u1ea7u t\u1eeb c\u00e1c nh\u00e0 cung c\u1ea5p trong n\u01b0\u1edbc ho\u1eb7c qu\u1ed1c t\u1ebf \u0111\u1ec3 ph\u1ee5c v\u1ee5 nhu c\u1ea7u ti\u00eau th\u1ee5 trong n\u01b0\u1edbc. Vi\u1ec7c n\u00e0y \u0111\u00f2i h\u1ecfi k\u1ebf to\u00e1n x\u0103ng d\u1ea7u ph\u1ea3i theo d\u00f5i v\u00e0 ghi nh\u1eadn \u0111\u1ea7y \u0111\u1ee7 c\u00e1c giao d\u1ecbch nh\u1eadp kh\u1ea9u, \u0111\u1ed3ng th\u1eddi t\u00ednh to\u00e1n c\u00e1c chi ph\u00ed ph\u00e1t sinh t\u1eeb vi\u1ec7c v\u1eadn chuy\u1ec3n, l\u01b0u kho, c\u0169ng nh\u01b0 c\u00e1c chi ph\u00ed li\u00ean quan \u0111\u1ebfn t\u1ef7 gi\u00e1 n\u1ebfu c\u00f3.<\/span><\/li>\n<\/ul>\n<p><img fetchpriority=\"high\" decoding=\"async\" class=\"aligncenter wp-image-235371 size-full\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/istockphoto-1281244788-612x612-1.jpg\" alt=\"1. K\u1ebf to\u00e1n x\u0103ng d\u1ea7u l\u00e0 g\u00ec?\" width=\"612\" height=\"408\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/istockphoto-1281244788-612x612-1.jpg 612w, https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/istockphoto-1281244788-612x612-1-300x200.jpg 300w\" sizes=\"(max-width: 612px) 100vw, 612px\" \/><\/p>\n<h2><span class=\"ez-toc-section\" id=\"2_Ke_toan_xang_dau_can_lam_nhung_gi\"><\/span><span style=\"color: #000000;\"><span id=\"2_Ke_toan_xang_dau_can_lam_nhung_gi\" class=\"ez-toc-section\"><\/span>2. K\u1ebf to\u00e1n x\u0103ng d\u1ea7u c\u1ea7n l\u00e0m nh\u1eefng g\u00ec?<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"color: #000000;\">Quy tr\u00ecnh k\u1ebf to\u00e1n x\u0103ng d\u1ea7u c\u01a1 b\u1ea3n cho c\u1eeda h\u00e0ng x\u0103ng d\u1ea7u \u0111\u00f3ng vai tr\u00f2 l\u00e0 n\u1ec1n t\u1ea3ng quan tr\u1ecdng trong vi\u1ec7c qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh, gi\u00fap \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch v\u00e0 hi\u1ec7u qu\u1ea3 trong vi\u1ec7c ghi nh\u1eadn, theo d\u00f5i, v\u00e0 ki\u1ec3m so\u00e1t c\u00e1c giao d\u1ecbch t\u00e0i ch\u00ednh. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 m\u00f4 t\u1ea3 chi ti\u1ebft v\u1ec1 quy tr\u00ecnh n\u00e0y, t\u1eeb khi nh\u1eadp h\u00e0ng \u0111\u1ebfn khi b\u00e1o c\u00e1o t\u00e0i ch\u00ednh:<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Ghi_Nhan_Hoa_Don_Nhap_Xang_Dau\"><\/span><span style=\"color: #000000;\">Ghi Nh\u1eadn H\u00f3a \u0110\u01a1n Nh\u1eadp X\u0103ng D\u1ea7u<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li><span style=\"color: #000000;\"><strong>T\u1ea1o h\u00f3a \u0111\u01a1n nh\u1eadp h\u00e0ng<\/strong>: Ghi nh\u1eadn th\u00f4ng tin chi ti\u1ebft v\u1ec1 s\u1ed1 l\u01b0\u1ee3ng, lo\u1ea1i x\u0103ng, gi\u00e1 nh\u1eadp, c\u00e1c chi ph\u00ed ph\u00e1t sinh nh\u01b0 v\u1eadn chuy\u1ec3n, b\u1ea3o qu\u1ea3n v\u00e0 c\u00e1c kho\u1ea3n ph\u00ed kh\u00e1c.<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>Ki\u1ec3m tra ch\u1ea5t l\u01b0\u1ee3ng x\u0103ng d\u1ea7u<\/strong>: \u0110\u1ea3m b\u1ea3o r\u1eb1ng x\u0103ng d\u1ea7u nh\u1eadp v\u00e0o \u0111\u00e1p \u1ee9ng c\u00e1c ti\u00eau chu\u1ea9n v\u1ec1 ch\u1ea5t l\u01b0\u1ee3ng v\u00e0 an to\u00e0n, tr\u00e1nh nh\u1eefng r\u1ee7i ro li\u00ean quan \u0111\u1ebfn an to\u00e0n v\u1eadn h\u00e0nh.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Ghi_Nhan_Hoa_Don_Ban_Hang\"><\/span><span style=\"color: #000000;\">Ghi Nh\u1eadn H\u00f3a \u0110\u01a1n B\u00e1n H\u00e0ng<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li><span style=\"color: #000000;\"><strong>T\u1ea1o h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng<\/strong>: Ghi nh\u1eadn th\u00f4ng tin v\u1ec1 s\u1ed1 l\u01b0\u1ee3ng x\u0103ng b\u00e1n ra, gi\u00e1 b\u00e1n, thu\u1ebf GTGT v\u00e0 t\u1ed5ng gi\u00e1 tr\u1ecb giao d\u1ecbch.<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>Th\u00f4ng tin kh\u00e1ch h\u00e0ng v\u00e0 ph\u01b0\u01a1ng ti\u1ec7n<\/strong>: L\u01b0u tr\u1eef th\u00f4ng tin v\u1ec1 kh\u00e1ch h\u00e0ng (n\u1ebfu c\u00f3) v\u00e0 ph\u01b0\u01a1ng th\u1ee9c giao h\u00e0ng (n\u1ebfu c\u1ea7n), \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch v\u00e0 d\u1ec5 d\u00e0ng theo d\u00f5i.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Quan_Ly_Kho_Xang_Dau\"><\/span><span style=\"color: #000000;\">Qu\u1ea3n L\u00fd Kho X\u0103ng D\u1ea7u<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li><span style=\"color: #000000;\"><strong>Theo d\u00f5i t\u1ed3n kho \u0111\u1ecbnh k\u1ef3<\/strong>: C\u1eadp nh\u1eadt li\u00ean t\u1ee5c s\u1ed1 l\u01b0\u1ee3ng x\u0103ng d\u1ea7u t\u1ed3n kho v\u00e0 ki\u1ec3m so\u00e1t m\u1ee9c t\u1ed3n kho \u0111\u1ec3 tr\u00e1nh t\u00ecnh tr\u1ea1ng thi\u1ebfu h\u1ee5t ho\u1eb7c t\u1ed3n kho qu\u00e1 nhi\u1ec1u, g\u00e2y t\u1ed1n k\u00e9m chi ph\u00ed.<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>Ki\u1ec3m tra ch\u1ea5t l\u01b0\u1ee3ng v\u00e0 an to\u00e0n kho<\/strong>: \u0110\u1ea3m b\u1ea3o r\u1eb1ng kho b\u00e3i l\u01b0u tr\u1eef x\u0103ng d\u1ea7u \u0111\u00e1p \u1ee9ng c\u00e1c quy \u0111\u1ecbnh v\u1ec1 an to\u00e0n ph\u00f2ng ch\u00e1y ch\u1eefa ch\u00e1y v\u00e0 b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_Soat_Thu_Chi\"><\/span><span style=\"color: #000000;\">Ki\u1ec3m So\u00e1t Thu Chi<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li><span style=\"color: #000000;\"><strong>Ghi nh\u1eadn c\u00e1c chi ph\u00ed ph\u00e1t sinh<\/strong>: Theo d\u00f5i c\u00e1c kho\u1ea3n chi ph\u00ed nh\u01b0 ti\u1ec1n l\u01b0\u01a1ng, chi ph\u00ed v\u1eadn chuy\u1ec3n, b\u1ea3o d\u01b0\u1ee1ng thi\u1ebft b\u1ecb, \u0111i\u1ec7n, n\u01b0\u1edbc v\u00e0 c\u00e1c chi ph\u00ed kh\u00e1c li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>Ghi nh\u1eadn thu\u1ebf v\u00e0 ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh<\/strong>: \u0110\u1ea3m b\u1ea3o t\u00ednh to\u00e1n v\u00e0 n\u1ed9p thu\u1ebf \u0111\u1ea7y \u0111\u1ee7, \u0111\u00fang h\u1ea1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Ghi_Nhan_Thue_va_Cac_Ky_Bao_Cao_Thue\"><\/span><span style=\"color: #000000;\">Ghi Nh\u1eadn Thu\u1ebf v\u00e0 C\u00e1c K\u1ef3 B\u00e1o C\u00e1o Thu\u1ebf<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li><span style=\"color: #000000;\"><strong>B\u00e1o c\u00e1o thu\u1ebf \u0111\u1ecbnh k\u1ef3<\/strong>: L\u1eadp b\u00e1o c\u00e1o thu\u1ebf theo y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng, bao g\u1ed3m c\u00e1c b\u00e1o c\u00e1o thu\u1ebf GTGT, thu\u1ebf TNDN v\u00e0 c\u00e1c lo\u1ea1i thu\u1ebf kh\u00e1c n\u1ebfu c\u00f3.<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>Tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh thu\u1ebf<\/strong>: \u0110\u1ea3m b\u1ea3o ghi ch\u00e9p ch\u00ednh x\u00e1c c\u00e1c kho\u1ea3n thu\u1ebf \u0111\u00e3 n\u1ed9p v\u00e0 b\u00e1o c\u00e1o thu\u1ebf k\u1ecbp th\u1eddi, tr\u00e1nh r\u1ee7i ro b\u1ecb ph\u1ea1t do sai s\u00f3t.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_Ke_Tai_San_Dinh_Ky\"><\/span><span style=\"color: #000000;\">Ki\u1ec3m K\u00ea T\u00e0i S\u1ea3n \u0110\u1ecbnh K\u1ef3<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li><span style=\"color: #000000;\"><strong>Ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/strong>: Ki\u1ec3m tra v\u00e0 \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh (nh\u01b0 c\u00e1c thi\u1ebft b\u1ecb, m\u00e1y m\u00f3c) v\u00e0 t\u00e0i s\u1ea3n l\u01b0u \u0111\u1ed9ng \u0111\u1ec3 ph\u00e1t hi\u1ec7n k\u1ecbp th\u1eddi b\u1ea5t k\u1ef3 sai l\u1ec7ch n\u00e0o.<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>X\u1eed l\u00fd t\u1ed3n kho<\/strong>: Ki\u1ec3m k\u00ea \u0111\u1ecbnh k\u1ef3 kho x\u0103ng d\u1ea7u v\u00e0 ki\u1ec3m so\u00e1t vi\u1ec7c hao h\u1ee5t, th\u1ea5t tho\u00e1t ho\u1eb7c l\u1ed7i trong quy tr\u00ecnh nh\u1eadp xu\u1ea5t.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Lap_Bang_Can_Doi_Ke_Toan\"><\/span><span style=\"color: #000000;\">L\u1eadp B\u1ea3ng C\u00e2n \u0110\u1ed1i K\u1ebf To\u00e1n<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li><span style=\"color: #000000;\"><strong>T\u1ed5ng h\u1ee3p th\u00f4ng tin t\u00e0i ch\u00ednh<\/strong>:<a href=\"https:\/\/gtax.vn\/english\/bang-can-doi-ke-toan\/\"> L\u1eadp b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n<\/a> h\u00e0ng th\u00e1ng ho\u1eb7c qu\u00fd \u0111\u1ec3 theo d\u00f5i t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a c\u1eeda h\u00e0ng, bao g\u1ed3m t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3 v\u00e0 v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu.<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>\u0110\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c<\/strong>: Ki\u1ec3m tra v\u00e0 \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n x\u0103ng d\u1ea7u \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch v\u00e0 ch\u00ednh x\u00e1c trong c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Bao_Duong_He_Thong_Ke_Toan\"><\/span><span style=\"color: #000000;\">B\u1ea3o D\u01b0\u1ee1ng H\u1ec7 Th\u1ed1ng K\u1ebf To\u00e1n<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li><span style=\"color: #000000;\"><strong>Ki\u1ec3m tra v\u00e0 b\u1ea3o tr\u00ec h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n<\/strong>: \u0110\u1ea3m b\u1ea3o r\u1eb1ng ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n ho\u1ea1t \u0111\u1ed9ng \u1ed5n \u0111\u1ecbnh, b\u1ea3o m\u1eadt v\u00e0 \u0111\u00e1p \u1ee9ng nhu c\u1ea7u c\u1ee7a c\u00f4ng ty.<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>C\u1eadp nh\u1eadt ph\u1ea7n m\u1ec1m v\u00e0 quy tr\u00ecnh<\/strong>: \u0110\u1ea3m b\u1ea3o r\u1eb1ng h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n lu\u00f4n \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt v\u1edbi c\u00e1c thay \u0111\u1ed5i v\u1ec1 ph\u00e1p l\u00fd v\u00e0 quy \u0111\u1ecbnh k\u1ebf to\u00e1n m\u1edbi nh\u1ea5t.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Quan_Ly_Nguon_Nhan_Luc\"><\/span><span style=\"color: #000000;\">Qu\u1ea3n L\u00fd Ngu\u1ed3n Nh\u00e2n L\u1ef1c<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li><span style=\"color: #000000;\"><strong>Ghi ch\u00e9p th\u00f4ng tin nh\u00e2n s\u1ef1<\/strong>: L\u01b0u tr\u1eef \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin v\u1ec1 nh\u00e2n vi\u00ean, ti\u1ec1n l\u01b0\u01a1ng, ph\u00fac l\u1ee3i v\u00e0 c\u00e1c kho\u1ea3n chi ph\u00ed li\u00ean quan \u0111\u1ebfn lao \u0111\u1ed9ng.<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>Tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt lao \u0111\u1ed9ng<\/strong>: \u0110\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh v\u1ec1 ti\u1ec1n l\u01b0\u01a1ng, b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, b\u1ea3o hi\u1ec3m y t\u1ebf v\u00e0 c\u00e1c quy\u1ec1n l\u1ee3i kh\u00e1c c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Quan_Ly_Cong_No_va_Cong_No_Phai_Tra\"><\/span><span style=\"color: #000000;\">Qu\u1ea3n L\u00fd C\u00f4ng N\u1ee3 v\u00e0 C\u00f4ng N\u1ee3 Ph\u1ea3i Tr\u1ea3<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li><span style=\"color: #000000;\"><strong>Theo d\u00f5i c\u00f4ng n\u1ee3<\/strong>: Ghi nh\u1eadn v\u00e0 theo d\u00f5i c\u00f4ng n\u1ee3 ph\u1ea3i thu t\u1eeb kh\u00e1ch h\u00e0ng v\u00e0 c\u00f4ng n\u1ee3 ph\u1ea3i tr\u1ea3 cho nh\u00e0 cung c\u1ea5p.<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>Thu h\u1ed3i c\u00f4ng n\u1ee3 \u0111\u00fang h\u1ea1n<\/strong>: \u0110\u1ea3m b\u1ea3o thu h\u1ed3i c\u00f4ng n\u1ee3 t\u1eeb kh\u00e1ch h\u00e0ng v\u00e0 thanh to\u00e1n c\u00e1c kho\u1ea3n n\u1ee3 \u0111\u00fang h\u1ea1n \u0111\u1ec3 duy tr\u00ec d\u00f2ng ti\u1ec1n \u1ed5n \u0111\u1ecbnh.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Doi_Soat_Ngan_Hang\"><\/span><span style=\"color: #000000;\">\u0110\u1ed1i So\u00e1t Ng\u00e2n H\u00e0ng<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li><span style=\"color: #000000;\"><strong>Ki\u1ec3m tra giao d\u1ecbch ng\u00e2n h\u00e0ng<\/strong>: \u0110\u1ed1i chi\u1ebfu c\u00e1c giao d\u1ecbch t\u00e0i ch\u00ednh t\u1eeb s\u1ed5 s\u00e1ch v\u1edbi c\u00e1c b\u00e1o c\u00e1o ng\u00e2n h\u00e0ng \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o \u0111\u1ed9 ch\u00ednh x\u00e1c v\u00e0 ph\u00e1t hi\u1ec7n c\u00e1c sai s\u00f3t.<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>Qu\u1ea3n l\u00fd d\u00f2ng ti\u1ec1n<\/strong>: Theo d\u00f5i s\u1ed1 d\u01b0 t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng v\u00e0 \u0111\u1ea3m b\u1ea3o thanh to\u00e1n k\u1ecbp th\u1eddi c\u00e1c kho\u1ea3n chi ph\u00ed, tr\u00e1nh t\u00ecnh tr\u1ea1ng thi\u1ebfu h\u1ee5t ti\u1ec1n m\u1eb7t.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Bao_Cao_Ket_Qua_Kinh_Doanh\"><\/span><span style=\"color: #000000;\">B\u00e1o C\u00e1o K\u1ebft Qu\u1ea3 Kinh Doanh<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li><span style=\"color: #000000;\"><strong>L\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/strong>: T\u1ed5ng h\u1ee3p c\u00e1c d\u1eef li\u1ec7u k\u1ebf to\u00e1n x\u0103ng d\u1ea7u \u0111\u1ec3 l\u1eadp b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh, ph\u00e2n t\u00edch hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u1eeda h\u00e0ng x\u0103ng d\u1ea7u trong t\u1eebng k\u1ef3.<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>\u0110\u01b0a ra quy\u1ebft \u0111\u1ecbnh chi\u1ebfn l\u01b0\u1ee3c<\/strong>: D\u1ef1a tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u1ec3 \u0111\u01b0a ra c\u00e1c quy\u1ebft \u0111\u1ecbnh kinh doanh, \u0111i\u1ec1u ch\u1ec9nh chi\u1ebfn l\u01b0\u1ee3c ph\u00e1t tri\u1ec3n ph\u00f9 h\u1ee3p.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Tuan_Thu_Quy_Dinh_Phap_Luat\"><\/span><span style=\"color: #000000;\">Tu\u00e2n Th\u1ee7 Quy \u0110\u1ecbnh Ph\u00e1p Lu\u1eadt<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li><span style=\"color: #000000;\"><strong>\u0110\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh ph\u00e1p l\u00fd<\/strong>: C\u1eadp nh\u1eadt v\u00e0 th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 c\u00e1c quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf, b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng, an to\u00e0n lao \u0111\u1ed9ng v\u00e0 c\u00e1c quy \u0111\u1ecbnh kh\u00e1c li\u00ean quan \u0111\u1ebfn ng\u00e0nh x\u0103ng d\u1ea7u.<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>Gi\u1ea3m thi\u1ec3u r\u1ee7i ro ph\u00e1p l\u00fd<\/strong>: \u0110\u1ea3m b\u1ea3o c\u1eeda h\u00e0ng ho\u1ea1t \u0111\u1ed9ng trong khu\u00f4n kh\u1ed5 ph\u00e1p lu\u1eadt \u0111\u1ec3 tr\u00e1nh c\u00e1c r\u1ee7i ro ph\u00e1p l\u00fd v\u00e0 t\u00e0i ch\u00ednh.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Dao_Tao_va_Phat_Trien_Nhan_Su\"><\/span><span style=\"color: #000000;\">\u0110\u00e0o T\u1ea1o v\u00e0 Ph\u00e1t Tri\u1ec3n Nh\u00e2n S\u1ef1<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li><span style=\"color: #000000;\"><strong>\u0110\u00e0o t\u1ea1o nh\u00e2n vi\u00ean<\/strong>: T\u1ed5 ch\u1ee9c c\u00e1c kh\u00f3a \u0111\u00e0o t\u1ea1o, hu\u1ea5n luy\u1ec7n cho nh\u00e2n vi\u00ean v\u1ec1 quy tr\u00ecnh k\u1ebf to\u00e1n, c\u00e1c quy \u0111\u1ecbnh ph\u00e1p l\u00fd m\u1edbi v\u00e0 k\u1ef9 n\u0103ng nghi\u1ec7p v\u1ee5.<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>Ph\u00e1t tri\u1ec3n ngh\u1ec1 nghi\u1ec7p<\/strong>: Cung c\u1ea5p c\u00e1c c\u01a1 h\u1ed9i ph\u00e1t tri\u1ec3n ngh\u1ec1 nghi\u1ec7p cho nh\u00e2n vi\u00ean, n\u00e2ng cao ch\u1ea5t l\u01b0\u1ee3ng c\u00f4ng vi\u1ec7c v\u00e0 hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Danh_Gia_va_De_Xuat_Cai_Tien\"><\/span><span style=\"color: #000000;\">\u0110\u00e1nh Gi\u00e1 v\u00e0 \u0110\u1ec1 Xu\u1ea5t C\u1ea3i Ti\u1ebfn<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li><span style=\"color: #000000;\"><strong>\u0110\u00e1nh gi\u00e1 quy tr\u00ecnh k\u1ebf to\u00e1n<\/strong>: Th\u1ef1c hi\u1ec7n \u0111\u00e1nh gi\u00e1 \u0111\u1ecbnh k\u1ef3 c\u00e1c quy tr\u00ecnh k\u1ebf to\u00e1n x\u0103ng d\u1ea7u \u0111\u1ec3 t\u00ecm ra \u0111i\u1ec3m y\u1ebfu v\u00e0 c\u00e1c v\u1ea5n \u0111\u1ec1 ph\u00e1t sinh.<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>C\u1ea3i ti\u1ebfn quy tr\u00ecnh<\/strong>: \u0110\u01b0a ra c\u00e1c \u0111\u1ec1 xu\u1ea5t c\u1ea3i ti\u1ebfn \u0111\u1ec3 t\u1ed1i \u01b0u h\u00f3a quy tr\u00ecnh k\u1ebf to\u00e1n x\u0103ng d\u1ea7u, gi\u00fap ti\u1ebft ki\u1ec7m th\u1eddi gian v\u00e0 chi ph\u00ed, n\u00e2ng cao hi\u1ec7u qu\u1ea3 c\u00f4ng vi\u1ec7c.<\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\">Quy tr\u00ecnh k\u1ebf to\u00e1n x\u0103ng d\u1ea7u cho c\u1eeda h\u00e0ng x\u0103ng d\u1ea7u kh\u00f4ng ch\u1ec9 \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c trong c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh m\u00e0 c\u00f2n h\u1ed7 tr\u1ee3 c\u1eeda h\u00e0ng duy tr\u00ec ho\u1ea1t \u0111\u1ed9ng kinh doanh hi\u1ec7u qu\u1ea3, \u0111\u00e1p \u1ee9ng nhu c\u1ea7u kh\u00e1ch h\u00e0ng v\u00e0 tu\u00e2n th\u1ee7 \u0111\u00fang c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. B\u1eb1ng c\u00e1ch \u00e1p d\u1ee5ng quy tr\u00ecnh n\u00e0y, c\u1eeda h\u00e0ng x\u0103ng d\u1ea7u c\u00f3 th\u1ec3 c\u1ea3i thi\u1ec7n hi\u1ec7u su\u1ea5t ho\u1ea1t \u0111\u1ed9ng, gi\u1ea3m thi\u1ec3u r\u1ee7i ro t\u00e0i ch\u00ednh v\u00e0 n\u00e2ng cao kh\u1ea3 n\u0103ng c\u1ea1nh tranh tr\u00ean th\u1ecb tr\u01b0\u1eddng.<\/span><\/p>\n<p><img decoding=\"async\" class=\"aligncenter wp-image-235304 size-full\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/giai-the-cong-ty-2.svg\" alt=\"2. K\u1ebf to\u00e1n x\u0103ng d\u1ea7u c\u1ea7n l\u00e0m nh\u1eefng g\u00ec?\" width=\"875\" height=\"873\" title=\"\"><\/p>\n<h2><span class=\"ez-toc-section\" id=\"3_Chi_phi_xang_dau_hach_toan_vao_tai_khoan_nao\"><\/span><span style=\"color: #000000;\"><span id=\"3_Chi_phi_xang_dau_hach_toan_vao_tai_khoan_nao\" class=\"ez-toc-section\"><\/span>3. Chi ph\u00ed x\u0103ng d\u1ea7u h\u1ea1ch to\u00e1n v\u00e0o t\u00e0i kho\u1ea3n n\u00e0o?<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"color: #000000;\">Chi ph\u00ed x\u0103ng d\u1ea7u th\u01b0\u1eddng \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o c\u00e1c t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n x\u0103ng d\u1ea7u kh\u00e1c nhau t\u00f9y thu\u1ed9c v\u00e0o m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng c\u1ee5 th\u1ec3. C\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\"><strong>T\u00e0i kho\u1ea3n 621 \u2013 Chi ph\u00ed nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u tr\u1ef1c ti\u1ebfp<\/strong>: Khi x\u0103ng d\u1ea7u \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng tr\u1ef1c ti\u1ebfp trong qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t, v\u1eadn h\u00e0nh m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb, ho\u1eb7c trong c\u00e1c ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a, chi ph\u00ed n\u00e0y s\u1ebd \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o t\u00e0i kho\u1ea3n 621. \u0110\u00e2y l\u00e0 tr\u01b0\u1eddng h\u1ee3p x\u0103ng d\u1ea7u l\u00e0 m\u1ed9t ph\u1ea7n kh\u00f4ng th\u1ec3 thi\u1ebfu trong chu\u1ed7i s\u1ea3n xu\u1ea5t tr\u1ef1c ti\u1ebfp.<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>T\u00e0i kho\u1ea3n 627 \u2013 Chi ph\u00ed s\u1ea3n xu\u1ea5t chung<\/strong>: N\u1ebfu x\u0103ng d\u1ea7u \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng chung c\u1ee7a nh\u00e0 x\u01b0\u1edfng, kh\u00f4ng tr\u1ef1c ti\u1ebfp t\u1ea1o ra s\u1ea3n ph\u1ea9m nh\u01b0ng v\u1eabn h\u1ed7 tr\u1ee3 cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t nh\u01b0 chi ph\u00ed v\u1eadn h\u00e0nh h\u1ec7 th\u1ed1ng s\u01b0\u1edfi, \u0111i\u1ec1u h\u00f2a, hay c\u00e1c chi ph\u00ed ph\u1ee5c v\u1ee5 b\u1ea3o d\u01b0\u1ee1ng thi\u1ebft b\u1ecb, th\u00ec chi ph\u00ed n\u00e0y s\u1ebd \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o t\u00e0i kho\u1ea3n 627.<\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\">Ngo\u00e0i hai t\u00e0i kho\u1ea3n tr\u00ean, trong tr\u01b0\u1eddng h\u1ee3p x\u0103ng d\u1ea7u \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng v\u00e0o c\u00e1c m\u1ee5c \u0111\u00edch kh\u00e1c, chi ph\u00ed c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o c\u00e1c t\u00e0i kho\u1ea3n ph\u00f9 h\u1ee3p nh\u01b0 sau:<\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\"><strong>T\u00e0i kho\u1ea3n 642 \u2013 Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p<\/strong>: N\u1ebfu x\u0103ng d\u1ea7u \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng cho c\u00e1c ph\u01b0\u01a1ng ti\u1ec7n di chuy\u1ec3n ph\u1ee5c v\u1ee5 cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng qu\u1ea3n l\u00fd, ch\u1eb3ng h\u1ea1n nh\u01b0 xe c\u00f4ng t\u00e1c c\u1ee7a c\u00e1c nh\u00e2n vi\u00ean qu\u1ea3n l\u00fd, th\u00ec chi ph\u00ed n\u00e0y s\u1ebd \u0111\u01b0\u1ee3c ghi v\u00e0o t\u00e0i kho\u1ea3n 642. \u0110\u00e2y l\u00e0 kho\u1ea3n chi ph\u00ed kh\u00f4ng tr\u1ef1c ti\u1ebfp li\u00ean quan \u0111\u1ebfn s\u1ea3n xu\u1ea5t nh\u01b0ng ph\u1ee5c v\u1ee5 cho c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd chung c\u1ee7a doanh nghi\u1ec7p.<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>T\u00e0i kho\u1ea3n 641 \u2013 Chi ph\u00ed b\u00e1n h\u00e0ng<\/strong>: Khi x\u0103ng d\u1ea7u \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng cho c\u00e1c ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn chuy\u1ec3n h\u00e0ng h\u00f3a ph\u1ee5c v\u1ee5 cho ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng (v\u00ed d\u1ee5, xe giao h\u00e0ng, xe v\u1eadn chuy\u1ec3n s\u1ea3n ph\u1ea9m \u0111\u1ebfn kh\u00e1ch h\u00e0ng), chi ph\u00ed n\u00e0y s\u1ebd \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o t\u00e0i kho\u1ea3n 641. \u0110\u00e2y l\u00e0 chi ph\u00ed ph\u1ee5c v\u1ee5 cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng ti\u1ebfp th\u1ecb v\u00e0 ph\u00e2n ph\u1ed1i s\u1ea3n ph\u1ea9m ra th\u1ecb tr\u01b0\u1eddng.<\/span><\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"wp-image-235373 size-full aligncenter\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/istockphoto-1203754461-612x612-1.jpg\" alt=\"3. Chi ph\u00ed x\u0103ng d\u1ea7u h\u1ea1ch to\u00e1n v\u00e0o t\u00e0i kho\u1ea3n n\u00e0o?\" width=\"612\" height=\"367\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/istockphoto-1203754461-612x612-1.jpg 612w, https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/istockphoto-1203754461-612x612-1-300x180.jpg 300w\" sizes=\"(max-width: 612px) 100vw, 612px\" \/><\/p>\n<h2><span class=\"ez-toc-section\" id=\"4_Huong_dan_tong_hop_ke_toan_cong_ty_xang_dau\"><\/span><span style=\"color: #000000;\"><span id=\"4_Huong_dan_tong_hop_ke_toan_cong_ty_xang_dau\" class=\"ez-toc-section\"><\/span>4. H\u01b0\u1edbng d\u1eabn t\u1ed5ng h\u1ee3p k\u1ebf to\u00e1n c\u00f4ng ty x\u0103ng d\u1ea7u<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"41_Cach_lam_ke_toan_cay_xang\"><\/span><span style=\"color: #000000;\">4.1 C<span class=\"keyword _ngcontent-pkm-109\" aria-hidden=\"false\">\u00e1ch l\u00e0m k\u1ebf to\u00e1n c\u00e2y x\u0103ng<\/span><br \/>\n<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"color: #000000;\"><strong>Khi nh\u1eadp kh\u1ea9u x\u0103ng d\u1ea7u:<\/strong><\/span><\/p>\n<p><span style=\"color: #000000;\"><strong>N\u1ebfu s\u1eed d\u1ee5ng x\u0103ng d\u1ea7u nh\u1eadp kh\u1ea9u cho m\u1ee5c \u0111\u00edch s\u1ea3n xu\u1ea5t ho\u1eb7c kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5:<\/strong><\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\">Chi ph\u00ed ph\u1ea3i ch\u1ecbu thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, k\u1ebf to\u00e1n x\u0103ng d\u1ea7u ghi:<\/span>\n<ul>\n<li><span style=\"color: #000000;\">N\u1ee3 TK 152, 156 (T\u00f9y thu\u1ed9c v\u00e0o lo\u1ea1i t\u00e0i s\u1ea3n ho\u1eb7c h\u00e0ng h\u00f3a)<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00f3 TK 112 (Ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng) ho\u1eb7c TK 131 (Ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng)<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00f3 TK 3333 \u2013 Thu\u1ebf xu\u1ea5t, nh\u1eadp kh\u1ea9u (Chi ti\u1ebft thu\u1ebf nh\u1eadp kh\u1ea9u)<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00f3 TK 3332 \u2013 Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><span style=\"color: #000000;\"><strong>Ph\u1ea3n \u00e1nh s\u1ed1 ti\u1ec1n thu\u1ebf GTGT c\u1ee7a h\u00e0ng nh\u1eadp kh\u1ea9u ph\u1ea3i n\u1ed9p:<\/strong><\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\">N\u1ee3 TK 133 \u2013 Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00f3 TK 33312 \u2013 Thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u.<\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\"><strong>Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT ho\u1eb7c t\u00ednh thu\u1ebf GTGT ph\u1ea3i n\u1ed9p tr\u1ef1c ti\u1ebfp cho x\u0103ng d\u1ea7u nh\u1eadp kh\u1ea9u d\u00f9ng v\u00e0o s\u1ea3n xu\u1ea5t ho\u1eb7c kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, k\u1ebf to\u00e1n x\u0103ng d\u1ea7u ghi:<\/strong><\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\">N\u1ee3 TK 152, 156 (T\u00f9y thu\u1ed9c v\u00e0o t\u00e0i s\u1ea3n s\u1eed d\u1ee5ng)<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00f3 TK 33312 \u2013 Thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u.<\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\"><strong>Khi mua x\u0103ng d\u1ea7u trong n\u01b0\u1edbc:<\/strong><\/span><\/p>\n<p><span style=\"color: #000000;\"><strong>N\u1ebfu x\u0103ng d\u1ea7u \u0111\u01b0\u1ee3c mua trong n\u01b0\u1edbc v\u00e0 s\u1eed d\u1ee5ng cho s\u1ea3n xu\u1ea5t ho\u1eb7c kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 v\u00e0 ch\u1ecbu thu\u1ebf GTGT kh\u1ea5u tr\u1eeb:<\/strong><\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\">N\u1ee3 TK 152, 156, 641, 642 (T\u00f9y thu\u1ed9c v\u00e0o t\u00e0i kho\u1ea3n s\u1eed d\u1ee5ng)<\/span><\/li>\n<li><span style=\"color: #000000;\">N\u1ee3 TK 133 \u2013 Thu\u1ebf GTGT \u0111\u00e3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00f3 TK 112 (Ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng), 331 (Ph\u1ea3i tr\u1ea3 nh\u00e0 cung c\u1ea5p) (T\u1ed5ng gi\u00e1 thanh to\u00e1n).<\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\"><strong>N\u1ebfu x\u0103ng d\u1ea7u mua trong n\u01b0\u1edbc \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng cho s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 v\u00e0 kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT ho\u1eb7c t\u00ednh thu\u1ebf GTGT ph\u1ea3i n\u1ed9p tr\u1ef1c ti\u1ebfp, v\u00e0 mua x\u0103ng d\u1ea7u d\u00f9ng cho ho\u1ea1t \u0111\u1ed9ng chi\u1ebfu s\u00e1ng c\u00f4ng c\u1ed9ng:<\/strong><\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\">N\u1ee3 TK 152, 156, 641, 642 (T\u00f9y v\u00e0o m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng)<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00f3 TK 112 (Ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng), 331 (Ph\u1ea3i tr\u1ea3 nh\u00e0 cung c\u1ea5p).<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"42_Ke_toan_doanh_nghiep_ban_le_xang_dau\"><\/span><span style=\"color: #000000;\">4.2 K<\/span><span class=\"keyword _ngcontent-qqy-112\" aria-hidden=\"false\">\u1ebf to\u00e1n doanh nghi\u1ec7p b\u00e1n l\u1ebb x\u0103ng d\u1ea7u<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<h4><span style=\"color: #000000;\">4.2.1 \u0110\u01a1n v\u1ecb b\u00e1n x\u0103ng d\u1ea7u n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb<\/span><\/h4>\n<ul>\n<li><span style=\"color: #000000;\"><strong>\u0110\u01a1n v\u1ecb b\u00e1n x\u0103ng d\u1ea7u ph\u1ea3i n\u1ed9p ph\u00ed x\u0103ng d\u1ea7u v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc:<\/strong><\/span>\n<ul>\n<li><span style=\"color: #000000;\">Doanh thu ghi nh\u1eadn d\u1ef1a tr\u00ean gi\u00e1 b\u00e1n ch\u01b0a bao g\u1ed3m thu\u1ebf GTGT v\u00e0 ph\u00ed x\u0103ng d\u1ea7u.<\/span><\/li>\n<li><span style=\"color: #000000;\">Ph\u00ed x\u0103ng d\u1ea7u ph\u1ea3i n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh ri\u00eang bi\u1ec7t.<\/span><\/li>\n<\/ul>\n<\/li>\n<li><span style=\"color: #000000;\"><strong>\u0110\u01a1n v\u1ecb b\u00e1n x\u0103ng d\u1ea7u kh\u00f4ng ph\u1ea3i n\u1ed9p ph\u00ed x\u0103ng d\u1ea7u v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc:<\/strong><\/span>\n<ul>\n<li><span style=\"color: #000000;\">Doanh thu b\u00e1n h\u00e0ng ghi nh\u1eadn d\u1ef1a tr\u00ean gi\u00e1 b\u00e1n \u0111\u00e3 bao g\u1ed3m ph\u00ed x\u0103ng d\u1ea7u, nh\u01b0ng kh\u00f4ng bao g\u1ed3m thu\u1ebf GTGT.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h4><span style=\"color: #000000;\">4.2.2 \u0110\u01a1n v\u1ecb b\u00e1n x\u0103ng d\u1ea7u n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp<\/span><\/h4>\n<ul>\n<li><span style=\"color: #000000;\"><strong>\u0110\u01a1n v\u1ecb b\u00e1n x\u0103ng d\u1ea7u ph\u1ea3i n\u1ed9p ph\u00ed x\u0103ng d\u1ea7u v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc:<\/strong><\/span>\n<ul>\n<li><span style=\"color: #000000;\">Doanh thu ghi nh\u1eadn bao g\u1ed3m gi\u00e1 b\u00e1n \u0111\u00e3 c\u00f3 thu\u1ebf GTGT v\u00e0 ph\u00ed x\u0103ng d\u1ea7u c\u1ea7n n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/span><\/li>\n<\/ul>\n<\/li>\n<li><span style=\"color: #000000;\"><strong>\u0110\u01a1n v\u1ecb b\u00e1n x\u0103ng d\u1ea7u kh\u00f4ng ph\u1ea3i n\u1ed9p ph\u00ed x\u0103ng d\u1ea7u v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc:<\/strong><\/span>\n<ul>\n<li><span style=\"color: #000000;\">Doanh thu b\u00e1n h\u00e0ng ghi nh\u1eadn theo t\u1ed5ng gi\u00e1 thanh to\u00e1n t\u1eeb kh\u00e1ch h\u00e0ng.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h4><span style=\"color: #000000;\">4.2.3 \u0110\u01a1n v\u1ecb nh\u1eadn \u1ee7y th\u00e1c nh\u1eadp kh\u1ea9u x\u0103ng d\u1ea7u<\/span><\/h4>\n<p><span style=\"color: #000000;\">Khi \u0111\u01a1n v\u1ecb nh\u1eadn \u1ee7y th\u00e1c nh\u1eadp kh\u1ea9u x\u0103ng d\u1ea7u xu\u1ea5t x\u0103ng d\u1ea7u tr\u1ea3 cho \u0111\u01a1n v\u1ecb \u1ee7y th\u00e1c nh\u1eadp kh\u1ea9u, k\u1ebf to\u00e1n x\u0103ng d\u1ea7u ghi:<\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\">N\u1ee3 TK 131 (Ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng, chi ti\u1ebft theo \u0111\u01a1n v\u1ecb \u1ee7y th\u00e1c nh\u1eadp kh\u1ea9u)<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00f3 TK 3339 (Ph\u00ed, l\u1ec7 ph\u00ed v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p kh\u00e1c, chi ti\u1ebft ph\u00ed x\u0103ng d\u1ea7u)<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00f3 TK 156 (H\u00e0ng h\u00f3a, ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb x\u0103ng d\u1ea7u \u0111\u00e3 xu\u1ea5t cho \u0111\u01a1n v\u1ecb \u1ee7y th\u00e1c).<\/span><\/li>\n<\/ul>\n<h4><span style=\"color: #000000;\">4.2.4 Tr\u01b0\u1eddng h\u1ee3p b\u00e1n x\u0103ng d\u1ea7u qua \u0111\u1ea1i l\u00fd b\u00e1n \u0111\u00fang gi\u00e1 h\u01b0\u1edfng hoa h\u1ed3ng<\/span><\/h4>\n<p><span style=\"color: #000000;\"><strong>Khi xu\u1ea5t x\u0103ng d\u1ea7u cho c\u00e1c \u0111\u1ea1i l\u00fd:<\/strong><\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\">N\u1ee3 TK 157 \u2013 H\u00e0ng g\u1eedi \u0111i b\u00e1n (Ghi nh\u1eadn s\u1ed1 l\u01b0\u1ee3ng x\u0103ng d\u1ea7u \u0111\u00e3 xu\u1ea5t cho \u0111\u1ea1i l\u00fd)<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00f3 TK 155 (H\u00e0ng h\u00f3a) v\u00e0 TK 156 (Chi ph\u00ed li\u00ean quan \u0111\u1ebfn vi\u1ec7c g\u1eedi h\u00e0ng \u0111i b\u00e1n).<\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\"><strong>\u0110\u01a1n v\u1ecb giao h\u00e0ng \u0111\u1ea1i l\u00fd n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb v\u00e0 n\u1ed9p ph\u00ed x\u0103ng d\u1ea7u v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc:<\/strong><\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\">Khi nh\u1eadn b\u1ea3ng k\u00ea h\u00f3a \u0111\u01a1n b\u00e1n x\u0103ng d\u1ea7u t\u1eeb \u0111\u1ea1i l\u00fd \u0111\u00e3 ti\u00eau th\u1ee5, k\u1ebf to\u00e1n x\u0103ng d\u1ea7u ghi:<\/span>\n<ul>\n<li><span style=\"color: #000000;\">N\u1ee3 TK 111, 112, 131 (Ti\u1ec1n m\u1eb7t, ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng, ho\u1eb7c ph\u1ea3i thu t\u1eeb kh\u00e1ch h\u00e0ng)<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00f3 TK 3331 \u2013 Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00f3 TK 3339 \u2013 Ph\u00ed x\u0103ng d\u1ea7u c\u1ea7n n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00f3 TK 511 \u2013 Doanh thu b\u00e1n h\u00e0ng (T\u1ed5ng doanh thu t\u1eeb vi\u1ec7c b\u00e1n h\u00e0ng).<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><span style=\"color: #000000;\"><strong>\u0110\u01a1n v\u1ecb giao h\u00e0ng \u0111\u1ea1i l\u00fd kh\u00f4ng n\u1ed9p ph\u00ed x\u0103ng d\u1ea7u v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc:<\/strong><\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\">Khi nh\u1eadn b\u1ea3ng k\u00ea h\u00f3a \u0111\u01a1n b\u00e1n x\u0103ng d\u1ea7u t\u1eeb \u0111\u1ea1i l\u00fd, k\u1ebf to\u00e1n x\u0103ng d\u1ea7u ghi:<\/span>\n<ul>\n<li><span style=\"color: #000000;\">N\u1ee3 TK 111, 112, 131<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00f3 TK 3331 \u2013 Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00f3 TK 511 \u2013 Doanh thu b\u00e1n h\u00e0ng.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>Xem th\u00eam:<a href=\"https:\/\/gtax.vn\/english\/ke-toan-tron-goi\/\"> D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n tr\u1ecdn g\u00f3i<\/a> GTax s\u1ebd gi\u00fap b\u1ea1n gi\u1ea3i quy\u1ebft c\u00e1c lo l\u1eafng v\u1ec1 nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n.\u200b<\/p>\n<h3><span class=\"ez-toc-section\" id=\"43_Hach_toan_chi_phi_xang_dau\"><\/span><span style=\"color: #000000;\">4.3 H\u1ea1ch to\u00e1n chi ph\u00ed x\u0103ng d\u1ea7u<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<h4><span style=\"color: #000000;\">4.3.1 \u0110\u1ed1i v\u1edbi x\u0103ng d\u1ea7u s\u1eed d\u1ee5ng n\u1ed9i b\u1ed9 \u1edf \u0111\u01a1n v\u1ecb thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p ph\u00ed x\u0103ng d\u1ea7u<\/span><\/h4>\n<p><span style=\"color: #000000;\">Khi xu\u1ea5t x\u0103ng d\u1ea7u \u0111\u1ec3 s\u1eed d\u1ee5ng v\u00e0o s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 v\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng n\u00e0y ph\u1ea3i ch\u1ecbu ph\u00ed x\u0103ng d\u1ea7u v\u00e0 thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb:<\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\">N\u1ee3 TK 627, 641, 642 (Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh)<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00f3 TK 3339 \u2013 Ph\u00ed x\u0103ng d\u1ea7u c\u1ea7n n\u1ed9p<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00f3 TK 512 \u2013 Doanh thu b\u00e1n h\u00e0ng n\u1ed9i b\u1ed9 (Theo gi\u00e1 v\u1ed1n).<\/span><\/li>\n<\/ul>\n<h4><span style=\"color: #000000;\">4.3.2 \u0110\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p ph\u00ed x\u0103ng d\u1ea7u<\/span><\/h4>\n<p><span style=\"color: #000000;\">Khi xu\u1ea5t x\u0103ng d\u1ea7u \u0111\u1ec3 s\u1eed d\u1ee5ng v\u00e0o s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 v\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng n\u00e0y ch\u1ecbu thu\u1ebf GTGT, k\u1ebf to\u00e1n x\u0103ng d\u1ea7u ghi:<\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\">N\u1ee3 TK 627, 641, 642 (Chi ph\u00ed li\u00ean quan \u0111\u1ebfn vi\u1ec7c s\u1eed d\u1ee5ng x\u0103ng d\u1ea7u)<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00f3 TK 3331 \u2013 Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00f3 TK 512 \u2013 Doanh thu b\u00e1n h\u00e0ng n\u1ed9i b\u1ed9 (Theo gi\u00e1 v\u1ed1n).<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"44_Khi_nop_phi_xang_dau_vao_Ngan_sach_Nha_nuoc\"><\/span><span style=\"color: #000000;\">4.4 Khi n\u1ed9p ph\u00ed x\u0103ng d\u1ea7u v\u00e0o Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"color: #000000;\">Khi n\u1ed9p ph\u00ed x\u0103ng d\u1ea7u v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, k\u1ebf to\u00e1n x\u0103ng d\u1ea7u ghi:<\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\">N\u1ee3 TK 3339 \u2013 Ph\u00ed x\u0103ng d\u1ea7u c\u1ea7n n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00f3 TK 111 (Ti\u1ec1n m\u1eb7t) ho\u1eb7c TK 112 (Ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng) \u2013 Ph\u1ea3n \u00e1nh vi\u1ec7c thanh to\u00e1n ph\u00ed x\u0103ng d\u1ea7u.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"45_Khi_xuat_khau_xang_dau\"><\/span><span style=\"color: #000000;\">4.5 Khi xu\u1ea5t kh\u1ea9u x\u0103ng d\u1ea7u<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"color: #000000;\"><strong>Ph\u1ea3n \u00e1nh doanh thu b\u00e1n h\u00e0ng:<\/strong><\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\">N\u1ee3 TK 112, 131 (Ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng ho\u1eb7c ph\u1ea3i thu t\u1eeb kh\u00e1ch h\u00e0ng)<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00f3 TK 511 \u2013 Doanh thu b\u00e1n h\u00e0ng.<\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\"><strong>Ph\u1ea3n \u00e1nh thu\u1ebf xu\u1ea5t kh\u1ea9u ph\u1ea3i n\u1ed9p:<\/strong><\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\">N\u1ee3 TK 511 \u2013 Doanh thu b\u00e1n h\u00e0ng<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00f3 TK 3333 \u2013 Thu\u1ebf xu\u1ea5t kh\u1ea9u ph\u1ea3i n\u1ed9p.<\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\"><strong>S\u1ed1 ph\u00ed x\u0103ng d\u1ea7u \u0111\u01b0\u1ee3c ho\u00e0n l\u1ea1i:<\/strong><\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\"><strong>Trong tr\u01b0\u1eddng h\u1ee3p ho\u00e0n ph\u00ed x\u0103ng d\u1ea7u trong c\u00f9ng n\u0103m t\u00e0i ch\u00ednh:<\/strong><\/span>\n<ul>\n<li><span style=\"color: #000000;\">N\u1ee3 TK 3339 \u2013 Ph\u00ed x\u0103ng d\u1ea7u \u0111\u01b0\u1ee3c ho\u00e0n l\u1ea1i<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00f3 TK 632 \u2013 Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n.<\/span><\/li>\n<\/ul>\n<\/li>\n<li><span style=\"color: #000000;\"><strong>Trong tr\u01b0\u1eddng h\u1ee3p ho\u00e0n ph\u00ed x\u0103ng d\u1ea7u cho l\u01b0\u1ee3ng x\u0103ng d\u1ea7u xu\u1ea5t kh\u1ea9u c\u1ee7a n\u0103m tr\u01b0\u1edbc:<\/strong><\/span>\n<ul>\n<li><span style=\"color: #000000;\">N\u1ee3 TK 3339 \u2013 Ph\u00ed x\u0103ng d\u1ea7u \u0111\u01b0\u1ee3c ho\u00e0n l\u1ea1i<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00f3 TK 811 \u2013 Thu nh\u1eadp b\u1ea5t th\u01b0\u1eddng.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><span style=\"color: #000000;\"><strong>Khi nh\u1eadn \u0111\u01b0\u1ee3c ti\u1ec1n ho\u00e0n ph\u00ed x\u0103ng d\u1ea7u t\u1eeb ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc:<\/strong><\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\">N\u1ee3 TK 111, 112 (Ti\u1ec1n m\u1eb7t ho\u1eb7c ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng)<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00f3 TK 3339 \u2013 Ph\u00ed x\u0103ng d\u1ea7u \u0111\u00e3 ho\u00e0n l\u1ea1i t\u1eeb ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/span><\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-235374 size-full\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/lva-Phan-mem-ke-toan.jpg\" alt=\"4. H\u01b0\u1edbng d\u1eabn t\u1ed5ng h\u1ee3p k\u1ebf to\u00e1n c\u00f4ng ty x\u0103ng d\u1ea7u\" width=\"768\" height=\"469\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/lva-Phan-mem-ke-toan.jpg 768w, https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/lva-Phan-mem-ke-toan-300x183.jpg 300w\" sizes=\"(max-width: 768px) 100vw, 768px\" \/><\/p>\n<p><a href=\"https:\/\/gtax.vn\/english\/dich-vu-ke-toan-tron-goi\/\">D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n tr\u1ecdn g\u00f3i<\/a> t\u1ea1i Gtax <span style=\"color: #000000;\">mang \u0111\u1ebfn gi\u1ea3i ph\u00e1p to\u00e0n di\u1ec7n cho doanh nghi\u1ec7p. Ch\u00fang t\u00f4i cung c\u1ea5p d\u1ecbch v\u1ee5 t\u1eeb ghi ch\u00e9p s\u1ed5 s\u00e1ch, l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u1ebfn quy\u1ebft to\u00e1n thu\u1ebf. \u0110\u1ed9i ng\u0169 k\u1ebf to\u00e1n chuy\u00ean nghi\u1ec7p c\u1ee7a Gtax \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c quy \u0111\u1ecbnh ph\u00e1p l\u00fd v\u00e0 t\u1ed1i \u01b0u chi ph\u00ed cho kh\u00e1ch h\u00e0ng. V\u1edbi kinh nghi\u1ec7m l\u00e2u n\u0103m, Gtax gi\u00fap doanh nghi\u1ec7p gi\u1ea3m thi\u1ec3u r\u1ee7i ro v\u00e0 n\u00e2ng cao hi\u1ec7u qu\u1ea3 t\u00e0i ch\u00ednh. D\u1ecbch v\u1ee5 c\u1ee7a ch\u00fang t\u00f4i ph\u00f9 h\u1ee3p v\u1edbi m\u1ecdi lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p, t\u1eeb nh\u1ecf \u0111\u1ebfn l\u1edbn. Li\u00ean h\u1ec7 v\u1edbi ch\u00fang t\u00f4i qua hotline 0932.362.514 \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n mi\u1ec5n ph\u00ed!<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>K\u1ebf to\u00e1n x\u0103ng d\u1ea7u \u0111\u00f3ng vai tr\u00f2 r\u1ea5t quan tr\u1ecdng trong vi\u1ec7c qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh, ghi ch\u00e9p v\u00e0 b\u00e1o c\u00e1o c\u00e1c giao d\u1ecbch t\u00e0i ch\u00ednh c\u1ee7a c\u00e2y x\u0103ng, \u0111\u1ed3ng th\u1eddi \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf v\u00e0 c\u00e1c quy \u0111\u1ecbnh ph\u00e1p l\u00fd li\u00ean quan \u0111\u1ebfn ng\u00e0nh x\u0103ng d\u1ea7u. C\u00f4ng vi\u1ec7c c\u1ee7a [&#8230;]\n","protected":false},"author":1,"featured_media":235371,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-235369","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc"],"_links":{"self":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/235369"}],"collection":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/comments?post=235369"}],"version-history":[{"count":7,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/235369\/revisions"}],"predecessor-version":[{"id":235970,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/235369\/revisions\/235970"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/media\/235371"}],"wp:attachment":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/media?parent=235369"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/categories?post=235369"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/tags?post=235369"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}