{"id":235893,"date":"2025-01-08T11:22:22","date_gmt":"2025-01-08T04:22:22","guid":{"rendered":"https:\/\/gtax.vn\/?p=235893"},"modified":"2025-01-11T10:11:17","modified_gmt":"2025-01-11T03:11:17","slug":"tai-khoan-711","status":"publish","type":"post","link":"https:\/\/gtax.vn\/english\/tai-khoan-711\/","title":{"rendered":"T\u00e0i kho\u1ea3n 711"},"content":{"rendered":"<p>T\u00e0i kho\u1ea3n 711 \u2013 Thu nh\u1eadp kh\u00e1c l\u00e0 m\u1ed9t ph\u1ea7n quan tr\u1ecdng trong h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p, d\u00f9ng \u0111\u1ec3 ghi nh\u1eadn c\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00f4ng th\u01b0\u1eddng xuy\u00ean ho\u1eb7c kh\u00f4ng thu\u1ed9c v\u00e0o c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh ch\u00ednh. Vi\u1ec7c ph\u00e2n bi\u1ec7t r\u00f5 r\u00e0ng gi\u1eefa c\u00e1c lo\u1ea1i thu nh\u1eadp n\u00e0y gi\u00fap doanh nghi\u1ec7p qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh m\u1ed9t c\u00e1ch hi\u1ec7u qu\u1ea3, \u0111\u1ed3ng th\u1eddi \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c v\u00e0 minh b\u1ea1ch trong c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n<p>Trong b\u00e0i vi\u1ebft n\u00e0y, Gtax s\u1ebd cung c\u1ea5p c\u00e1c th\u00f4ng tin chi ti\u1ebft v\u1ec1 nguy\u00ean t\u1eafc s\u1eed d\u1ee5ng, n\u1ed9i dung v\u00e0 c\u00e1ch h\u1ea1ch to\u00e1n t\u00e0i kho\u1ea3n 711, t\u1eeb \u0111\u00f3 gi\u00fap b\u1ea1n hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 c\u00e1ch \u00e1p d\u1ee5ng t\u00e0i kho\u1ea3n n\u00e0y trong c\u00f4ng t\u00e1c k\u1ebf to\u00e1n, \u0111\u1ed3ng th\u1eddi \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 \u0111\u00fang c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n.<\/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\/tai-khoan-711\/#1_Nguyen_tac_ke_toan_tai_khoan_711_%E2%80%93_Thu_nhap_khac\" >1. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n t\u00e0i kho\u1ea3n 711 \u2013 Thu nh\u1eadp kh\u00e1c<\/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\/tai-khoan-711\/#2_Ket_cau_noi_dung_phan_anh_cua_tai_khoan_711_%E2%80%93_Thu_nhap_khac\" >2. K\u1ebft c\u1ea5u, n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a t\u00e0i kho\u1ea3n 711 \u2013 Thu nh\u1eadp kh\u00e1c<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/gtax.vn\/english\/tai-khoan-711\/#3_Huong_dan_cach_hach_toan_tai_khoan_711_%E2%80%93_Thu_nhap_khac\" >3. H\u01b0\u1edbng d\u1eabn c\u00e1ch h\u1ea1ch to\u00e1n t\u00e0i kho\u1ea3n 711 \u2013 Thu nh\u1eadp kh\u00e1c<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/gtax.vn\/english\/tai-khoan-711\/#4_Bai_tap_ve_tai_khoan_711-_Thu_nhap_khac\" >4. B\u00e0i t\u1eadp v\u1ec1 t\u00e0i kho\u1ea3n 711- Thu nh\u1eadp kh\u00e1c<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/gtax.vn\/english\/tai-khoan-711\/#Nghiep_vu_1_Thanh_ly_tai_san_co_dinh_TSCD\" >Nghi\u1ec7p v\u1ee5 1: Thanh l\u00fd t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh (TSC\u0110)<\/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\/tai-khoan-711\/#Nghiep_vu_2_Nhan_boi_thuong_bao_hiem\" >Nghi\u1ec7p v\u1ee5 2: Nh\u1eadn b\u1ed3i th\u01b0\u1eddng b\u1ea3o hi\u1ec3m<\/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\/tai-khoan-711\/#Nghiep_vu_3_Nhan_tro_cap_tu_Chinh_phu\" >Nghi\u1ec7p v\u1ee5 3: Nh\u1eadn tr\u1ee3 c\u1ea5p t\u1eeb Ch\u00ednh ph\u1ee7<\/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\/tai-khoan-711\/#Nghiep_vu_4_Thu_no_kho_doi_da_xu_ly_xoa_so\" >Nghi\u1ec7p v\u1ee5 4: Thu n\u1ee3 kh\u00f3 \u0111\u00f2i \u0111\u00e3 x\u1eed l\u00fd x\u00f3a s\u1ed5<\/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\/tai-khoan-711\/#Nghiep_vu_5_Nhan_hang_hoa_khuyen_mai\" >Nghi\u1ec7p v\u1ee5 5: Nh\u1eadn h\u00e0ng h\u00f3a khuy\u1ebfn m\u1ea1i<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"1_Nguyen_tac_ke_toan_tai_khoan_711_%E2%80%93_Thu_nhap_khac\"><\/span><span id=\"1_Nguyen_tac_ke_toan_tai_khoan_711_-_Thu_nhap_khac\" class=\"ez-toc-section\"><\/span>1. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n t\u00e0i kho\u1ea3n 711 \u2013 Thu nh\u1eadp kh\u00e1c<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u 93 Th\u00f4ng t\u01b0 200\/2014\/TT-BTC, nguy\u00ean t\u1eafc k\u1ebf to\u00e1n \u0111\u1ed1i v\u1edbi t\u00e0i kho\u1ea3n 711 \u2013 Thu nh\u1eadp kh\u00e1c \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n<p>a) <strong>T\u00e0i kho\u1ea3n thu nh\u1eadp kh\u00e1c<\/strong> \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 ghi nh\u1eadn c\u00e1c kho\u1ea3n thu nh\u1eadp ph\u00e1t sinh ngo\u00e0i c\u00e1c ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh ch\u00ednh c\u1ee7a doanh nghi\u1ec7p, bao g\u1ed3m:<\/p>\n<ul>\n<li>Thu nh\u1eadp t\u1eeb vi\u1ec7c nh\u01b0\u1ee3ng b\u00e1n ho\u1eb7c thanh l\u00fd t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh.<\/li>\n<li>Ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a t\u00e0i s\u1ea3n chia t\u1eeb h\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c kinh doanh (BCC) v\u01b0\u1ee3t qua chi ph\u00ed \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng t\u00e0i s\u1ea3n \u0111\u1ed3ng ki\u1ec3m so\u00e1t.<\/li>\n<li>L\u00e3i thu \u0111\u01b0\u1ee3c t\u1eeb vi\u1ec7c \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, v\u1eadt t\u01b0, h\u00e0ng h\u00f3a \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty li\u00ean k\u1ebft, ho\u1eb7c trong c\u00e1c ho\u1ea1t \u0111\u1ed9ng g\u00f3p v\u1ed1n, li\u00ean doanh.<\/li>\n<li>Thu nh\u1eadp t\u1eeb giao d\u1ecbch b\u00e1n v\u00e0 thu\u00ea l\u1ea1i t\u00e0i s\u1ea3n.<\/li>\n<li>C\u00e1c kho\u1ea3n thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng \u0111\u01b0\u1ee3c ho\u00e0n l\u1ea1i ho\u1eb7c gi\u1ea3m sau khi \u0111\u00e3 n\u1ed9p.<\/li>\n<li>Kho\u1ea3n ph\u1ea1t nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb kh\u00e1ch h\u00e0ng vi ph\u1ea1m h\u1ee3p \u0111\u1ed3ng.<\/li>\n<li>Ti\u1ec1n b\u1ed3i th\u01b0\u1eddng t\u1eeb b\u00ean th\u1ee9 ba cho t\u00e0i s\u1ea3n b\u1ecb thi\u1ec7t h\u1ea1i, v\u00ed d\u1ee5 nh\u01b0 b\u1ea3o hi\u1ec3m \u0111\u1ec1n b\u00f9.<\/li>\n<li>Thu t\u1eeb c\u00e1c kho\u1ea3n n\u1ee3 kh\u00f3 \u0111\u00f2i \u0111\u00e3 \u0111\u01b0\u1ee3c x\u1eed l\u00fd x\u00f3a s\u1ed5.<\/li>\n<li>Thu t\u1eeb c\u00e1c kho\u1ea3n n\u1ee3 kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c ng\u01b0\u1eddi thanh to\u00e1n.<\/li>\n<li>Thu t\u1eeb c\u00e1c kho\u1ea3n th\u01b0\u1edfng c\u1ee7a kh\u00e1ch h\u00e0ng li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng ti\u00eau th\u1ee5 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, nh\u01b0ng kh\u00f4ng t\u00ednh v\u00e0o doanh thu.<\/li>\n<li>Qu\u00e0 t\u1eb7ng, qu\u00e0 bi\u1ebfu b\u1eb1ng ti\u1ec1n ho\u1eb7c hi\u1ec7n v\u1eadt t\u1eeb c\u00e1c c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c.<\/li>\n<li>Gi\u00e1 tr\u1ecb h\u00e0ng khuy\u1ebfn m\u1ea1i kh\u00f4ng ph\u1ea3i tr\u1ea3 l\u1ea1i cho nh\u00e0 cung c\u1ea5p.<\/li>\n<li>C\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00e1c ngo\u00e0i nh\u1eefng kho\u1ea3n n\u00eau tr\u00ean.<\/li>\n<\/ul>\n<p>b) <strong>Khi c\u00f3 \u0111\u1ee7 c\u01a1 s\u1edf \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ch\u1eafc ch\u1eafn vi\u1ec7c thu h\u1ed3i c\u00e1c kho\u1ea3n ti\u1ec1n ph\u1ea1t vi ph\u1ea1m h\u1ee3p \u0111\u1ed3ng<\/strong>, k\u1ebf to\u00e1n c\u1ea7n ph\u1ea3i xem x\u00e9t b\u1ea3n ch\u1ea5t c\u1ee7a kho\u1ea3n ph\u1ea1t \u0111\u1ec3 th\u1ef1c hi\u1ec7n h\u1ea1ch to\u00e1n ph\u00f9 h\u1ee3p v\u1edbi t\u1eebng t\u00ecnh hu\u1ed1ng c\u1ee5 th\u1ec3. Nguy\u00ean t\u1eafc th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/p>\n<ul>\n<li><strong>\u0110\u1ed1i v\u1edbi b\u00ean b\u00e1n<\/strong>: C\u00e1c kho\u1ea3n ti\u1ec1n ph\u1ea1t vi ph\u1ea1m h\u1ee3p \u0111\u1ed3ng thu \u0111\u01b0\u1ee3c t\u1eeb b\u00ean mua, n\u1ebfu kh\u00f4ng n\u1eb1m trong gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng, s\u1ebd \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 thu nh\u1eadp kh\u00e1c.<\/li>\n<li><strong>\u0110\u1ed1i v\u1edbi b\u00ean mua<\/strong>: C\u00e1c kho\u1ea3n ti\u1ec1n ph\u1ea1t l\u00e0m gi\u1ea3m gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n ho\u1eb7c kho\u1ea3n thanh to\u00e1n: N\u1ebfu kho\u1ea3n ti\u1ec1n ph\u1ea1t c\u00f3 b\u1ea3n ch\u1ea5t l\u00e0 kho\u1ea3n gi\u1ea3m gi\u00e1 h\u00e0ng mua, d\u1eabn \u0111\u1ebfn gi\u1ea3m s\u1ed1 ti\u1ec1n thanh to\u00e1n cho ng\u01b0\u1eddi b\u00e1n, th\u00ec s\u1ebd \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n gi\u1ea3m gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n ho\u1eb7c gi\u1ea3m kho\u1ea3n thanh to\u00e1n. Tr\u01b0\u1eddng h\u1ee3p n\u00e0y kh\u00f4ng ghi nh\u1eadn v\u00e0o thu nh\u1eadp kh\u00e1c, ngo\u1ea1i tr\u1eeb khi t\u00e0i s\u1ea3n li\u00ean quan \u0111\u00e3 \u0111\u01b0\u1ee3c thanh l\u00fd ho\u1eb7c nh\u01b0\u1ee3ng b\u00e1n.<\/li>\n<\/ul>\n<p><strong>V\u00ed d\u1ee5<\/strong>: Khi \u0111\u01a1n v\u1ecb cung c\u1ea5p m\u00e1y m\u00f3c thi\u1ebft b\u1ecb giao h\u00e0ng tr\u1ec5 h\u1ea1n so v\u1edbi th\u1eddi gian quy \u0111\u1ecbnh trong h\u1ee3p \u0111\u1ed3ng, doanh nghi\u1ec7p mua h\u00e0ng c\u00f3 quy\u1ec1n ph\u1ea1t nh\u00e0 cung c\u1ea5p v\u00e0 thu h\u1ed3i m\u1ed9t ph\u1ea7n s\u1ed1 ti\u1ec1n \u0111\u00e3 thanh to\u00e1n. Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, s\u1ed1 ti\u1ec1n thu h\u1ed3i s\u1ebd \u0111\u01b0\u1ee3c ghi gi\u1ea3m gi\u00e1 tr\u1ecb c\u1ee7a t\u00e0i s\u1ea3n l\u00e0 m\u00e1y m\u00f3c thi\u1ebft b\u1ecb. Tuy nhi\u00ean, n\u1ebfu kho\u1ea3n ti\u1ec1n ph\u1ea1t \u0111\u01b0\u1ee3c thu h\u1ed3i sau khi m\u00e1y m\u00f3c thi\u1ebft b\u1ecb n\u00e0y \u0111\u00e3 \u0111\u01b0\u1ee3c b\u00e1n thanh l\u00fd ho\u1eb7c chuy\u1ec3n nh\u01b0\u1ee3ng, th\u00ec s\u1ed1 ti\u1ec1n ph\u1ea1t s\u1ebd \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o thu nh\u1eadp kh\u00e1c.<\/p>\n<p><strong>C\u00e1c kho\u1ea3n ti\u1ec1n ph\u1ea1t kh\u00e1c<\/strong>:<\/p>\n<ul>\n<li>C\u00e1c kho\u1ea3n ti\u1ec1n ph\u1ea1t kh\u00f4ng li\u00ean quan \u0111\u1ebfn gi\u00e1 tr\u1ecb h\u00e0ng mua s\u1ebd \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o thu nh\u1eadp kh\u00e1c trong k\u1ef3 ph\u00e1t sinh.<br \/>\n<strong>V\u00ed d\u1ee5<\/strong>: Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi mua t\u1eeb ch\u1ed1i nh\u1eadn h\u00e0ng do ng\u01b0\u1eddi b\u00e1n giao h\u00e0ng kh\u00f4ng \u0111\u00fang th\u1eddi h\u1ea1n v\u00e0 \u0111\u01b0\u1ee3c quy\u1ec1n ph\u1ea1t ng\u01b0\u1eddi b\u00e1n, kho\u1ea3n ti\u1ec1n ph\u1ea1t thu \u0111\u01b0\u1ee3c s\u1ebd \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o thu nh\u1eadp kh\u00e1c khi c\u00f3 \u0111\u1ee7 c\u01a1 s\u1edf ch\u1eafc ch\u1eafn \u0111\u1ec3 ghi nh\u1eadn.<\/li>\n<li>Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi mua v\u1eabn nh\u1eadn h\u00e0ng v\u00e0 s\u1ed1 ti\u1ec1n ph\u1ea1t \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb tr\u1ef1c ti\u1ebfp v\u00e0o s\u1ed1 ti\u1ec1n ph\u1ea3i thanh to\u00e1n, th\u00ec gi\u00e1 tr\u1ecb h\u00e0ng mua s\u1ebd \u0111\u01b0\u1ee3c ghi nh\u1eadn theo s\u1ed1 ti\u1ec1n th\u1ef1c ph\u1ea3i thanh to\u00e1n. Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, kho\u1ea3n ti\u1ec1n ph\u1ea1t s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o thu nh\u1eadp kh\u00e1c.<\/li>\n<\/ul>\n<p><img fetchpriority=\"high\" decoding=\"async\" class=\"aligncenter wp-image-235894 size-full\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2025\/01\/istockphoto-1446318968-612x612-1.jpg\" alt=\"1. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n t\u00e0i kho\u1ea3n 711 \u2013 Thu nh\u1eadp kh\u00e1c\" width=\"612\" height=\"306\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2025\/01\/istockphoto-1446318968-612x612-1.jpg?v=1736309971 612w, https:\/\/gtax.vn\/wp-content\/uploads\/2025\/01\/istockphoto-1446318968-612x612-1-300x150.jpg?v=1736309971 300w\" sizes=\"(max-width: 612px) 100vw, 612px\" \/><\/p>\n<h2><span class=\"ez-toc-section\" id=\"2_Ket_cau_noi_dung_phan_anh_cua_tai_khoan_711_%E2%80%93_Thu_nhap_khac\"><\/span><span id=\"2_Ket_cau_noi_dung_phan_anh_cua_tai_khoan_711_-_Thu_nhap_khac\" class=\"ez-toc-section\"><\/span>2. K\u1ebft c\u1ea5u, n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a t\u00e0i kho\u1ea3n 711 \u2013 Thu nh\u1eadp kh\u00e1c<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u 93 Th\u00f4ng t\u01b0 200\/2014\/TT-BTC, k\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a t\u00e0i kho\u1ea3n 711 \u2013 Thu nh\u1eadp kh\u00e1c \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n<p><strong>B\u00ean n\u1ee3<\/strong>:<\/p>\n<ul>\n<li>S\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT) ph\u1ea3i n\u1ed9p (n\u1ebfu c\u00f3) \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00e1c ph\u00e1t sinh trong k\u1ef3, \u00e1p d\u1ee5ng cho doanh nghi\u1ec7p n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp.<\/li>\n<li>V\u00e0o cu\u1ed1i k\u1ef3, th\u1ef1c hi\u1ec7n k\u1ebft chuy\u1ec3n to\u00e0n b\u1ed9 c\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00e1c trong k\u1ef3 sang T\u00e0i kho\u1ea3n 911 \u2013 X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh.<\/li>\n<\/ul>\n<p><strong>B\u00ean c\u00f3<\/strong>:<\/p>\n<ul>\n<li>Ghi nh\u1eadn t\u1ea5t c\u1ea3 c\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00e1c ph\u00e1t sinh trong k\u1ef3, bao g\u1ed3m c\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00f4ng thu\u1ed9c v\u00e0o ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh ch\u00ednh c\u1ee7a doanh nghi\u1ec7p, nh\u01b0 \u0111\u00e3 n\u00eau trong quy \u0111\u1ecbnh tr\u01b0\u1edbc \u0111\u00f3.<\/li>\n<\/ul>\n<p><strong>L\u01b0u \u00fd<\/strong>: T\u00e0i kho\u1ea3n 711 \u2013 Thu nh\u1eadp kh\u00e1c kh\u00f4ng c\u00f3 s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3, v\u00ec to\u00e0n b\u1ed9 s\u1ed1 thu nh\u1eadp n\u00e0y s\u1ebd \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n h\u1ebft sang t\u00e0i kho\u1ea3n 911 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh c\u1ee7a doanh nghi\u1ec7p.<\/p>\n<p><img decoding=\"async\" class=\"aligncenter wp-image-235897 size-large\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2025\/01\/illustration-isometric-concept-creative-accounting-investment-business-analysis-free-vector-1024x853.jpg\" alt=\"2. K\u1ebft c\u1ea5u, n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a t\u00e0i kho\u1ea3n 711 \u2013 Thu nh\u1eadp kh\u00e1c\" width=\"1024\" height=\"853\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2025\/01\/illustration-isometric-concept-creative-accounting-investment-business-analysis-free-vector-1024x853.jpg?v=1736309972 1024w, https:\/\/gtax.vn\/wp-content\/uploads\/2025\/01\/illustration-isometric-concept-creative-accounting-investment-business-analysis-free-vector-300x250.jpg?v=1736309972 300w, https:\/\/gtax.vn\/wp-content\/uploads\/2025\/01\/illustration-isometric-concept-creative-accounting-investment-business-analysis-free-vector-768x640.jpg?v=1736309972 768w, https:\/\/gtax.vn\/wp-content\/uploads\/2025\/01\/illustration-isometric-concept-creative-accounting-investment-business-analysis-free-vector.jpg?v=1736309972 1176w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/p>\n<h2><span class=\"ez-toc-section\" id=\"3_Huong_dan_cach_hach_toan_tai_khoan_711_%E2%80%93_Thu_nhap_khac\"><\/span><span id=\"4_Huong_dan_cach_hach_toan_tai_khoan_711_-_Thu_nhap_khac\" class=\"ez-toc-section\">3<\/span>. H\u01b0\u1edbng d\u1eabn c\u00e1ch h\u1ea1ch to\u00e1n t\u00e0i kho\u1ea3n 711 \u2013 Thu nh\u1eadp kh\u00e1c<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Vi\u1ec7c hi\u1ec3u r\u00f5 v\u00e0 th\u1ef1c hi\u1ec7n \u0111\u00fang quy tr\u00ecnh h\u1ea1ch to\u00e1n t\u00e0i kho\u1ea3n 711 \u2013 Thu nh\u1eadp kh\u00e1c kh\u00f4ng ch\u1ec9 \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch trong qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh m\u00e0 c\u00f2n gi\u00fap doanh nghi\u1ec7p tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n hi\u1ec7n h\u00e0nh. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 h\u01b0\u1edbng d\u1eabn chi ti\u1ebft v\u1ec1 c\u00e1ch h\u1ea1ch to\u00e1n t\u00e0i kho\u1ea3n 711 \u2013 Thu nh\u1eadp kh\u00e1c:<\/p>\n<p>C\u0103n c\u1ee9 theo Kho\u1ea3n 3 \u0110i\u1ec1u 93 Th\u00f4ng t\u01b0 200\/2014\/TT-BTC, h\u1ea1ch to\u00e1n t\u00e0i kho\u1ea3n 711 \u2013 Thu nh\u1eadp kh\u00e1c \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n<p><strong>a) H\u1ea1ch to\u00e1n thu nh\u1eadp kh\u00e1c t\u1eeb vi\u1ec7c nh\u01b0\u1ee3ng b\u00e1n v\u00e0 thanh l\u00fd t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh (TSC\u0110):<\/strong><\/p>\n<p><strong>Ghi nh\u1eadn thu nh\u1eadp t\u1eeb nh\u01b0\u1ee3ng b\u00e1n, thanh l\u00fd TSC\u0110<\/strong>:<\/p>\n<ul>\n<li>N\u1ee3 c\u00e1c t\u00e0i kho\u1ea3n 111, 112, 131 (t\u1ed5ng gi\u00e1 thanh to\u00e1n).<\/li>\n<li>C\u00f3 t\u00e0i kho\u1ea3n 711 \u2013 Thu nh\u1eadp kh\u00e1c (ch\u01b0a bao g\u1ed3m thu\u1ebf GTGT).<\/li>\n<li>C\u00f3 t\u00e0i kho\u1ea3n 3331 \u2013 Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p (n\u1ebfu c\u00f3).<\/li>\n<\/ul>\n<p><strong>Chi ph\u00ed ph\u00e1t sinh t\u1eeb ho\u1ea1t \u0111\u1ed9ng thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n<\/strong>:<\/p>\n<ul>\n<li>N\u1ee3 t\u00e0i kho\u1ea3n 811 \u2013 Chi ph\u00ed kh\u00e1c.<\/li>\n<li>N\u1ee3 t\u00e0i kho\u1ea3n 133 \u2013 Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (n\u1ebfu c\u00f3).<\/li>\n<li>C\u00f3 c\u00e1c t\u00e0i kho\u1ea3n 111, 112, 141, 331,\u2026 (t\u1ed5ng chi ph\u00ed).<\/li>\n<\/ul>\n<p><strong>Ghi gi\u1ea3m nguy\u00ean gi\u00e1 c\u1ee7a TSC\u0110 thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n<\/strong>:<\/p>\n<ul>\n<li>N\u1ee3 t\u00e0i kho\u1ea3n 214 \u2013 Hao m\u00f2n TSC\u0110.<\/li>\n<li>N\u1ee3 t\u00e0i kho\u1ea3n 811 \u2013 Chi ph\u00ed kh\u00e1c (gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i).<\/li>\n<li>C\u00f3 t\u00e0i kho\u1ea3n 211 \u2013 TSC\u0110 h\u1eefu h\u00ecnh (nguy\u00ean gi\u00e1).<\/li>\n<li>C\u00f3 t\u00e0i kho\u1ea3n 213 \u2013 TSC\u0110 v\u00f4 h\u00ecnh (nguy\u00ean gi\u00e1).<\/li>\n<\/ul>\n<p><strong>b) Ghi nh\u1eadn thu nh\u1eadp kh\u00e1c t\u1eeb \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n \u0111\u01b0a v\u00e0o \u0111\u1ea7u t\u01b0<\/strong>:<\/p>\n<p><strong>Tr\u01b0\u1eddng h\u1ee3p g\u00f3p v\u1ed1n b\u1eb1ng v\u1eadt t\u01b0, h\u00e0ng h\u00f3a<\/strong>:<\/p>\n<ul>\n<li>N\u1ee3 c\u00e1c t\u00e0i kho\u1ea3n 221, 222, 228 (gi\u00e1 \u0111\u00e1nh gi\u00e1 l\u1ea1i).<\/li>\n<li>C\u00f3 c\u00e1c t\u00e0i kho\u1ea3n 152, 153, 155, 156 (gi\u00e1 tr\u1ecb ghi s\u1ed5).<\/li>\n<li>C\u00f3 t\u00e0i kho\u1ea3n 711 \u2013 Thu nh\u1eadp kh\u00e1c (ch\u00eanh l\u1ec7ch gi\u00e1 \u0111\u00e1nh gi\u00e1 l\u1ea1i l\u1edbn h\u01a1n gi\u00e1 tr\u1ecb ghi s\u1ed5).<\/li>\n<\/ul>\n<p><strong>Tr\u01b0\u1eddng h\u1ee3p g\u00f3p v\u1ed1n b\u1eb1ng TSC\u0110<\/strong>:<\/p>\n<ul>\n<li>N\u1ee3 c\u00e1c t\u00e0i kho\u1ea3n 221, 222, 228 (gi\u00e1 tr\u1ecb \u0111\u00e1nh gi\u00e1 l\u1ea1i).<\/li>\n<li>N\u1ee3 t\u00e0i kho\u1ea3n 214 \u2013 Hao m\u00f2n TSC\u0110 (gi\u00e1 tr\u1ecb hao m\u00f2n).<\/li>\n<li>C\u00f3 c\u00e1c t\u00e0i kho\u1ea3n 211, 213 (nguy\u00ean gi\u00e1).<\/li>\n<li>C\u00f3 t\u00e0i kho\u1ea3n 711 \u2013 Thu nh\u1eadp kh\u00e1c (ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 tr\u1ecb \u0111\u00e1nh gi\u00e1 l\u1ea1i v\u00e0 gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i).<\/li>\n<\/ul>\n<p><strong>c) Giao d\u1ecbch b\u00e1n v\u00e0 thu\u00ea l\u1ea1i TSC\u0110 thu\u00ea t\u00e0i ch\u00ednh<\/strong>:<\/p>\n<p><strong>Tr\u01b0\u1eddng h\u1ee3p gi\u00e1 b\u00e1n cao h\u01a1n gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a TSC\u0110<\/strong>:<\/p>\n<ul>\n<li>N\u1ee3 c\u00e1c t\u00e0i kho\u1ea3n 111, 112, 131 (t\u1ed5ng gi\u00e1 thanh to\u00e1n).<\/li>\n<li>C\u00f3 t\u00e0i kho\u1ea3n 711 \u2013 Thu nh\u1eadp kh\u00e1c (gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i).<\/li>\n<li>C\u00f3 t\u00e0i kho\u1ea3n 3387 \u2013 Doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n.<\/li>\n<li>C\u00f3 t\u00e0i kho\u1ea3n 3331 \u2013 Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p.<\/li>\n<\/ul>\n<p><strong>Ghi gi\u1ea3m TSC\u0110<\/strong>:<\/p>\n<ul>\n<li>N\u1ee3 t\u00e0i kho\u1ea3n 811 \u2013 Chi ph\u00ed kh\u00e1c (gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i).<\/li>\n<li>N\u1ee3 t\u00e0i kho\u1ea3n 214 \u2013 Hao m\u00f2n TSC\u0110 (n\u1ebfu c\u00f3).<\/li>\n<li>C\u00f3 t\u00e0i kho\u1ea3n 211 \u2013 TSC\u0110 h\u1eefu h\u00ecnh (nguy\u00ean gi\u00e1).<\/li>\n<\/ul>\n<p><strong>Tr\u01b0\u1eddng h\u1ee3p gi\u00e1 b\u00e1n th\u1ea5p h\u01a1n gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a TSC\u0110<\/strong>:<\/p>\n<ul>\n<li>N\u1ee3 c\u00e1c t\u00e0i kho\u1ea3n 111, 112, 131 (t\u1ed5ng gi\u00e1 thanh to\u00e1n).<\/li>\n<li>C\u00f3 t\u00e0i kho\u1ea3n 711 \u2013 Thu nh\u1eadp kh\u00e1c (gi\u00e1 b\u00e1n).<\/li>\n<li>C\u00f3 t\u00e0i kho\u1ea3n 3331 \u2013 Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p (n\u1ebfu c\u00f3).<\/li>\n<\/ul>\n<p><strong>Ghi gi\u1ea3m TSC\u0110<\/strong>:<\/p>\n<ul>\n<li>N\u1ee3 t\u00e0i kho\u1ea3n 811 \u2013 Chi ph\u00ed kh\u00e1c (gi\u00e1 b\u00e1n).<\/li>\n<li>N\u1ee3 t\u00e0i kho\u1ea3n 242 \u2013 Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc.<\/li>\n<li>N\u1ee3 t\u00e0i kho\u1ea3n 214 \u2013 Hao m\u00f2n TSC\u0110 (n\u1ebfu c\u00f3).<\/li>\n<li>C\u00f3 t\u00e0i kho\u1ea3n 211 \u2013 TSC\u0110 h\u1eefu h\u00ecnh (nguy\u00ean gi\u00e1).<\/li>\n<\/ul>\n<p><strong>d) K\u1ebf to\u00e1n thu nh\u1eadp kh\u00e1c ph\u00e1t sinh t\u1eeb giao d\u1ecbch b\u00e1n v\u00e0 thu\u00ea l\u1ea1i TSC\u0110 l\u00e0 thu\u00ea ho\u1ea1t \u0111\u1ed9ng<\/strong>:<\/p>\n<p><strong>Khi b\u00e1n TSC\u0110 v\u00e0 thu\u00ea l\u1ea1i<\/strong>:<\/p>\n<ul>\n<li><strong>N\u1ebfu gi\u00e1 b\u00e1n \u1edf m\u1ee9c h\u1ee3p l\u00fd<\/strong>:\n<ul>\n<li>N\u1ee3 c\u00e1c t\u00e0i kho\u1ea3n 111, 112, 131,\u2026<\/li>\n<li>C\u00f3 t\u00e0i kho\u1ea3n 711 \u2013 Thu nh\u1eadp kh\u00e1c (gi\u00e1 b\u00e1n).<\/li>\n<li>C\u00f3 t\u00e0i kho\u1ea3n 3331 \u2013 Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p (n\u1ebfu c\u00f3).<\/li>\n<li>\u0110\u1ed3ng th\u1eddi ghi gi\u1ea3m TSC\u0110 (nh\u01b0 \u0111\u00e3 n\u00eau \u1edf \u0111i\u1ec3m c).<\/li>\n<\/ul>\n<\/li>\n<li><strong>N\u1ebfu gi\u00e1 b\u00e1n th\u1ea5p h\u01a1n gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd<\/strong>:\n<ul>\n<li>N\u1ee3 c\u00e1c t\u00e0i kho\u1ea3n 111, 112,\u2026<\/li>\n<li>C\u00f3 t\u00e0i kho\u1ea3n 711 \u2013 Thu nh\u1eadp kh\u00e1c (gi\u00e1 b\u00e1n).<\/li>\n<li>C\u00f3 t\u00e0i kho\u1ea3n 3331 \u2013 Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p.<\/li>\n<\/ul>\n<\/li>\n<li><strong>Ghi gi\u1ea3m TSC\u0110<\/strong>:\n<ul>\n<li>N\u1ee3 t\u00e0i kho\u1ea3n 811 \u2013 Chi ph\u00ed kh\u00e1c.<\/li>\n<li>N\u1ee3 t\u00e0i kho\u1ea3n 242 \u2013 Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc.<\/li>\n<li>N\u1ee3 t\u00e0i kho\u1ea3n 214 \u2013 Hao m\u00f2n TSC\u0110 (n\u1ebfu c\u00f3).<\/li>\n<li>C\u00f3 t\u00e0i kho\u1ea3n 211 \u2013 TSC\u0110 h\u1eefu h\u00ecnh (nguy\u00ean gi\u00e1).<\/li>\n<\/ul>\n<\/li>\n<li><strong>\u0110\u1ecbnh k\u1ef3, ph\u00e2n b\u1ed5 s\u1ed1 l\u1ed7 v\u1ec1 giao d\u1ecbch b\u00e1n v\u00e0 thu\u00ea l\u1ea1i TSC\u0110 l\u00e0 thu\u00ea ho\u1ea1t \u0111\u1ed9ng<\/strong> (ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 b\u00e1n nh\u1ecf h\u01a1n gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd) v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh trong k\u1ef3:\n<ul>\n<li>N\u1ee3 c\u00e1c t\u00e0i kho\u1ea3n 623, 627, 641, 642.<\/li>\n<li>C\u00f3 t\u00e0i kho\u1ea3n 242 \u2013 Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc.<\/li>\n<\/ul>\n<\/li>\n<li><strong>N\u1ebfu gi\u00e1 b\u00e1n v\u00e0 thu\u00ea l\u1ea1i t\u00e0i s\u1ea3n cao h\u01a1n gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd<\/strong>:\n<ul>\n<li>Ph\u1ea7n ch\u00eanh l\u1ec7ch v\u01b0\u1ee3t qu\u00e1 gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd s\u1ebd kh\u00f4ng ghi nh\u1eadn ngay l\u00e0 thu nh\u1eadp m\u00e0 \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 d\u1ea7n trong su\u1ed1t th\u1eddi gian s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n.<\/li>\n<li>Ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd v\u00e0 gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n s\u1ebd \u0111\u01b0\u1ee3c ghi nh\u1eadn ngay l\u00e0 thu nh\u1eadp trong k\u1ef3.<\/li>\n<li>H\u1ea1ch to\u00e1n d\u1ef1a tr\u00ean h\u00f3a \u0111\u01a1n GTGT b\u00e1n TSC\u0110:\n<ul>\n<li>N\u1ee3 c\u00e1c t\u00e0i kho\u1ea3n 111, 112, 131,\u2026<\/li>\n<li>C\u00f3 t\u00e0i kho\u1ea3n 711 \u2013 Thu nh\u1eadp kh\u00e1c (gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a TSC\u0110).<\/li>\n<li>C\u00f3 t\u00e0i kho\u1ea3n 3387 \u2013 Doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n (ch\u00eanh l\u1ec7ch gi\u00e1 b\u00e1n cao h\u01a1n gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd).<\/li>\n<li>C\u00f3 t\u00e0i kho\u1ea3n 3331 \u2013 Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p (n\u1ebfu c\u00f3).<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<li><strong>\u0110\u1ed3ng th\u1eddi, gi\u00e1 tr\u1ecb TSC\u0110 b\u00e1n v\u00e0 thu\u00ea l\u1ea1i s\u1ebd \u0111\u01b0\u1ee3c ghi gi\u1ea3m nh\u01b0 \u0111\u00e3 n\u00eau \u1edf \u0111i\u1ec3m c<\/strong>.<\/li>\n<li><strong>\u0110\u1ecbnh k\u1ef3 ph\u00e2n b\u1ed5 ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 b\u00e1n cao h\u01a1n gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a TSC\u0110<\/strong>:\n<ul>\n<li>N\u1ee3 t\u00e0i kho\u1ea3n 3387 \u2013 Doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n.<\/li>\n<li>C\u00f3 c\u00e1c t\u00e0i kho\u1ea3n 623, 627, 641, 642.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><strong>e) Khi h\u1ebft th\u1eddi h\u1ea1n b\u1ea3o h\u00e0nh<\/strong>, n\u1ebfu kh\u00f4ng c\u1ea7n th\u1ef1c hi\u1ec7n b\u1ea3o h\u00e0nh ho\u1eb7c d\u1ef1 ph\u00f2ng l\u1edbn h\u01a1n chi ph\u00ed th\u1ef1c t\u1ebf ph\u00e1t sinh, s\u1ed1 d\u01b0 d\u1ef1 ph\u00f2ng kh\u00f4ng s\u1eed d\u1ee5ng h\u1ebft s\u1ebd \u0111\u01b0\u1ee3c ho\u00e0n nh\u1eadp, ghi:<\/p>\n<ul>\n<li>N\u1ee3 t\u00e0i kho\u1ea3n 352 \u2013 D\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3.<\/li>\n<li>C\u00f3 t\u00e0i kho\u1ea3n 711 \u2013 Thu nh\u1eadp kh\u00e1c.<\/li>\n<\/ul>\n<p><strong>f) H\u1ea1ch to\u00e1n c\u00e1c kho\u1ea3n ph\u1ea1t<\/strong>:<\/p>\n<p><strong>Tr\u01b0\u1eddng h\u1ee3p c\u00e1c kho\u1ea3n ti\u1ec1n ph\u1ea1t \u0111\u01b0\u1ee3c ghi gi\u1ea3m gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n<\/strong>:<\/p>\n<ul>\n<li>N\u1ee3 c\u00e1c t\u00e0i kho\u1ea3n li\u00ean quan.<\/li>\n<li>C\u00f3 c\u00e1c t\u00e0i kho\u1ea3n 151, 153, 154, 156, 241, 211,\u2026<\/li>\n<\/ul>\n<p><strong>Ti\u1ec1n ph\u1ea1t ghi nh\u1eadn v\u00e0o thu nh\u1eadp kh\u00e1c<\/strong>:<\/p>\n<ul>\n<li>N\u1ee3 c\u00e1c t\u00e0i kho\u1ea3n li\u00ean quan.<\/li>\n<li>C\u00f3 t\u00e0i kho\u1ea3n 711 \u2013 Thu nh\u1eadp kh\u00e1c.<\/li>\n<\/ul>\n<p><strong>g) C\u00e1c kho\u1ea3n b\u1ed3i th\u01b0\u1eddng t\u1eeb b\u00ean th\u1ee9 ba<\/strong> (v\u00ed d\u1ee5: b\u1ea3o hi\u1ec3m \u0111\u01b0\u1ee3c chi tr\u1ea3, \u0111\u1ec1n b\u00f9 di d\u1eddi kinh doanh,\u2026)<\/p>\n<ul>\n<li>N\u1ee3 c\u00e1c t\u00e0i kho\u1ea3n 111, 112,\u2026<\/li>\n<li>C\u00f3 t\u00e0i kho\u1ea3n 711 \u2013 Thu nh\u1eadp kh\u00e1c.<\/li>\n<\/ul>\n<p><strong>N\u1ebfu c\u00f3 chi ph\u00ed li\u00ean quan x\u1eed l\u00fd thi\u1ec7t h\u1ea1i (\u0111\u00e3 mua b\u1ea3o hi\u1ec3m)<\/strong>:<\/p>\n<ul>\n<li>N\u1ee3 c\u00e1c t\u00e0i kho\u1ea3n 811 \u2013 Chi ph\u00ed kh\u00e1c, 133 \u2013 Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (n\u1ebfu c\u00f3).<\/li>\n<li>C\u00f3 c\u00e1c t\u00e0i kho\u1ea3n 111, 112, 152,\u2026<\/li>\n<\/ul>\n<p><strong>h) H\u1ea1ch to\u00e1n c\u00e1c kho\u1ea3n ph\u1ea3i thu kh\u00f3 \u0111\u00f2i \u0111\u00e3 x\u1eed l\u00fd x\u00f3a s\u1ed5, nay thu l\u1ea1i \u0111\u01b0\u1ee3c ti\u1ec1n<\/strong>:<\/p>\n<p>N\u1ebfu c\u00f3 kho\u1ea3n n\u1ee3 ph\u1ea3i thu kh\u00f3 \u0111\u00f2i \u0111\u00e3 x\u1eed l\u00fd x\u00f3a s\u1ed5:<\/p>\n<ul>\n<li>N\u1ee3 c\u00e1c t\u00e0i kho\u1ea3n 229 (d\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t, n\u1ebfu c\u00f3).<\/li>\n<li>N\u1ee3 t\u00e0i kho\u1ea3n 642 \u2013 Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p (n\u1ebfu ch\u01b0a l\u1eadp d\u1ef1 ph\u00f2ng).<\/li>\n<li>C\u00f3 t\u00e0i kho\u1ea3n 131 \u2013 Ph\u1ea3i thu kh\u00e1ch h\u00e0ng.<\/li>\n<\/ul>\n<p>Khi thu l\u1ea1i n\u1ee3 \u0111\u00e3 x\u00f3a s\u1ed5:<\/p>\n<ul>\n<li>N\u1ee3 c\u00e1c t\u00e0i kho\u1ea3n 111, 112,\u2026<\/li>\n<li>C\u00f3 t\u00e0i kho\u1ea3n 711 \u2013 Thu nh\u1eadp kh\u00e1c.<\/li>\n<\/ul>\n<p><strong>i) N\u1ee3 ph\u1ea3i tr\u1ea3 kh\u00f4ng x\u00e1c \u0111\u1ecbnh ch\u1ee7 n\u1ee3<\/strong>, quy\u1ebft \u0111\u1ecbnh x\u00f3a v\u00e0 ghi v\u00e0o thu nh\u1eadp kh\u00e1c:<\/p>\n<ul>\n<li>N\u1ee3 c\u00e1c t\u00e0i kho\u1ea3n 331 \u2013 Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi b\u00e1n.<\/li>\n<li>N\u1ee3 t\u00e0i kho\u1ea3n 338 \u2013 Ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c.<\/li>\n<li>C\u00f3 t\u00e0i kho\u1ea3n 711 \u2013 Thu nh\u1eadp kh\u00e1c.<\/li>\n<\/ul>\n<p><strong>j) Ho\u00e0n thu\u1ebf ho\u1eb7c gi\u1ea3m thu\u1ebf<\/strong>:<\/p>\n<p>Khi nh\u1eadn quy\u1ebft \u0111\u1ecbnh ho\u00e0n ho\u1eb7c gi\u1ea3m thu\u1ebf:<\/p>\n<ul>\n<li>N\u1ee3 c\u00e1c t\u00e0i kho\u1ea3n 3331, 3332, 3333, 33381.<\/li>\n<li>C\u00f3 t\u00e0i kho\u1ea3n 711 \u2013 Thu nh\u1eadp kh\u00e1c.<\/li>\n<\/ul>\n<p><strong>N\u1ebfu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc ho\u00e0n thu\u1ebf b\u1eb1ng ti\u1ec1n<\/strong>:<\/p>\n<ul>\n<li>N\u1ee3 c\u00e1c t\u00e0i kho\u1ea3n 111, 112.<\/li>\n<li>C\u00f3 c\u00e1c t\u00e0i kho\u1ea3n 3331, 3332, 3333, 33381.<\/li>\n<\/ul>\n<p><strong>k) Nh\u1eadn t\u00e0i s\u1ea3n bi\u1ebfu, t\u1eb7ng, t\u00e0i tr\u1ee3, v\u1eadt t\u01b0, h\u00e0ng h\u00f3a, TSC\u0110,\u2026<\/strong>:<\/p>\n<ul>\n<li>N\u1ee3 c\u00e1c t\u00e0i kho\u1ea3n 152, 156, 211,\u2026<\/li>\n<li>C\u00f3 t\u00e0i kho\u1ea3n 711 \u2013 Thu nh\u1eadp kh\u00e1c.<\/li>\n<\/ul>\n<p><strong>l) Chuy\u1ec3n \u0111\u1ed5i h\u00ecnh th\u1ee9c s\u1edf h\u1eefu doanh nghi\u1ec7p<\/strong>, n\u1ebfu x\u00e1c \u0111\u1ecbnh l\u1ea1i gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n t\u1ea1i th\u1eddi \u0111i\u1ec3m chuy\u1ec3n \u0111\u1ed5i:<\/p>\n<ul>\n<li>N\u1ee3 c\u00e1c t\u00e0i kho\u1ea3n li\u00ean quan.<\/li>\n<li>C\u00f3 t\u00e0i kho\u1ea3n 711 \u2013 Thu nh\u1eadp kh\u00e1c.<\/li>\n<\/ul>\n<p><strong>m) Khi k\u1ebft th\u00fac ch\u01b0\u01a1ng tr\u00ecnh khuy\u1ebfn m\u1ea1i<\/strong>, h\u00e0ng kh\u00f4ng ph\u1ea3i tr\u1ea3 l\u1ea1i:<\/p>\n<ul>\n<li>N\u1ee3 t\u00e0i kho\u1ea3n 156 \u2013 H\u00e0ng h\u00f3a.<\/li>\n<li>C\u00f3 t\u00e0i kho\u1ea3n 711 \u2013 Thu nh\u1eadp kh\u00e1c.<\/li>\n<\/ul>\n<p><strong>n) Cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n<\/strong>, t\u00ednh v\u00e0 ph\u1ea3n \u00e1nh s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp c\u1ee7a s\u1ed1 thu nh\u1eadp kh\u00e1c, ghi:<\/p>\n<ul>\n<li>N\u1ee3 t\u00e0i kho\u1ea3n 711 \u2013 Thu nh\u1eadp kh\u00e1c.<\/li>\n<li>C\u00f3 t\u00e0i kho\u1ea3n 3331 \u2013 Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p.<\/li>\n<\/ul>\n<p><strong>o) Cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n<\/strong>, chuy\u1ec3n to\u00e0n b\u1ed9 thu nh\u1eadp kh\u00e1c ph\u00e1t sinh trong k\u1ef3 v\u00e0o t\u00e0i kho\u1ea3n 911 \u201cX\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh\u201d, ghi:<\/p>\n<ul>\n<li>N\u1ee3 t\u00e0i kho\u1ea3n 711 \u2013 Thu nh\u1eadp kh\u00e1c.<\/li>\n<li>C\u00f3 t\u00e0i kho\u1ea3n 911 \u2013 X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh.<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"aligncenter wp-image-235895 size-full\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2025\/01\/istockphoto-1370051638-612x612-1.jpg\" alt=\"3. H\u01b0\u1edbng d\u1eabn c\u00e1ch h\u1ea1ch to\u00e1n t\u00e0i kho\u1ea3n 711 \u2013 Thu nh\u1eadp kh\u00e1c\" width=\"612\" height=\"419\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2025\/01\/istockphoto-1370051638-612x612-1.jpg?v=1736309971 612w, https:\/\/gtax.vn\/wp-content\/uploads\/2025\/01\/istockphoto-1370051638-612x612-1-300x205.jpg?v=1736309971 300w\" sizes=\"(max-width: 612px) 100vw, 612px\" \/><\/p>\n<h2><span class=\"ez-toc-section\" id=\"4_Bai_tap_ve_tai_khoan_711-_Thu_nhap_khac\"><\/span><span id=\"5_Bai_tap_ve_tai_khoan_711-_Thu_nhap_khac\" class=\"ez-toc-section\">4<\/span>. B\u00e0i t\u1eadp v\u1ec1 t\u00e0i kho\u1ea3n 711- Thu nh\u1eadp kh\u00e1c<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>D\u01b0\u1edbi \u0111\u00e2y l\u00e0 h\u01b0\u1edbng d\u1eabn chi ti\u1ebft v\u1ec1 vi\u1ec7c h\u1ea1ch to\u00e1n c\u00e1c nghi\u1ec7p v\u1ee5 li\u00ean quan \u0111\u1ebfn t\u00e0i kho\u1ea3n 711 \u2013 Thu nh\u1eadp kh\u00e1c trong th\u00e1ng 11 n\u0103m 2024 c\u1ee7a C\u00f4ng ty Pislen, bao g\u1ed3m c\u00e1c t\u00e0i kho\u1ea3n li\u00ean quan v\u00e0 c\u00e1ch th\u1ee9c h\u1ea1ch to\u00e1n t\u1eebng nghi\u1ec7p v\u1ee5:<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nghiep_vu_1_Thanh_ly_tai_san_co_dinh_TSCD\"><\/span>Nghi\u1ec7p v\u1ee5 1: Thanh l\u00fd t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh (TSC\u0110)<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><strong>Th\u00f4ng tin v\u1ec1 t\u00e0i s\u1ea3n:<\/strong><\/p>\n<ul>\n<li>Gi\u00e1 b\u00e1n t\u00e0i s\u1ea3n: 800 tri\u1ec7u \u0111\u1ed3ng<\/li>\n<li>Gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a t\u00e0i s\u1ea3n: 700 tri\u1ec7u \u0111\u1ed3ng<\/li>\n<li>Gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n: 500 tri\u1ec7u \u0111\u1ed3ng<\/li>\n<li>Thu\u1ebf su\u1ea5t thu\u1ebf GTGT: 10%<\/li>\n<\/ul>\n<p><strong>C\u00e1c t\u00e0i kho\u1ea3n li\u00ean quan:<\/strong><\/p>\n<ul>\n<li>t\u00e0i kho\u1ea3n 111 (ho\u1eb7c t\u00e0i kho\u1ea3n 112, 131): Ti\u1ec1n thu t\u1eeb thanh l\u00fd t\u00e0i s\u1ea3n<\/li>\n<li>t\u00e0i kho\u1ea3n 711 \u2013 Thu nh\u1eadp kh\u00e1c: Thu nh\u1eadp t\u1eeb thanh l\u00fd t\u00e0i s\u1ea3n<\/li>\n<li>t\u00e0i kho\u1ea3n 3387 \u2013 Doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n: Ph\u1ea7n ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 b\u00e1n v\u00e0 gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd ch\u01b0a ghi nh\u1eadn<\/li>\n<li>t\u00e0i kho\u1ea3n 3331 \u2013 Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p: Thu\u1ebf GTGT ph\u00e1t sinh t\u1eeb giao d\u1ecbch<\/li>\n<li>t\u00e0i kho\u1ea3n 811 \u2013 Chi ph\u00ed kh\u00e1c: Chi ph\u00ed ph\u00e1t sinh t\u1eeb thanh l\u00fd t\u00e0i s\u1ea3n<\/li>\n<li>t\u00e0i kho\u1ea3n 214 \u2013 Hao m\u00f2n TSC\u0110: Hao m\u00f2n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/li>\n<li>t\u00e0i kho\u1ea3n 211 \u2013 TSC\u0110 h\u1eefu h\u00ecnh: Nguy\u00ean gi\u00e1 c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/li>\n<\/ul>\n<p><strong>H\u1ea1ch to\u00e1n:<\/strong><\/p>\n<ul>\n<li><strong>Ghi nh\u1eadn thu nh\u1eadp t\u1eeb thanh l\u00fd t\u00e0i s\u1ea3n:<\/strong>\n<ul>\n<li>N\u1ee3 t\u00e0i kho\u1ea3n 111 (ho\u1eb7c 112, 131): 880 tri\u1ec7u \u0111\u1ed3ng (bao g\u1ed3m thu\u1ebf GTGT)<\/li>\n<li>C\u00f3 t\u00e0i kho\u1ea3n 711 \u2013 Thu nh\u1eadp kh\u00e1c: 100 tri\u1ec7u \u0111\u1ed3ng (ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 b\u00e1n v\u00e0 gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd)<\/li>\n<li>C\u00f3 t\u00e0i kho\u1ea3n 3387 \u2013 Doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n: 100 tri\u1ec7u \u0111\u1ed3ng (ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 b\u00e1n v\u00e0 gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd)<\/li>\n<li>C\u00f3 t\u00e0i kho\u1ea3n 3331 \u2013 Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p: 80 tri\u1ec7u \u0111\u1ed3ng (800 tri\u1ec7u x 10%)<\/li>\n<\/ul>\n<\/li>\n<li><strong>Ghi nh\u1eadn chi ph\u00ed ph\u00e1t sinh t\u1eeb thanh l\u00fd TSC\u0110:<\/strong>\n<ul>\n<li>N\u1ee3 t\u00e0i kho\u1ea3n 811 \u2013 Chi ph\u00ed kh\u00e1c: 500 tri\u1ec7u \u0111\u1ed3ng (gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n)<\/li>\n<li>N\u1ee3 t\u00e0i kho\u1ea3n 133 \u2013 Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb: 50 tri\u1ec7u \u0111\u1ed3ng (n\u1ebfu c\u00f3)<\/li>\n<li>C\u00f3 t\u00e0i kho\u1ea3n 111, 112, 141, 331: T\u1ed5ng chi ph\u00ed ph\u00e1t sinh: 550 tri\u1ec7u \u0111\u1ed3ng<\/li>\n<\/ul>\n<\/li>\n<li><strong>Ghi gi\u1ea3m nguy\u00ean gi\u00e1 TSC\u0110 thanh l\u00fd:<\/strong>\n<ul>\n<li>N\u1ee3 t\u00e0i kho\u1ea3n 214 \u2013 Hao m\u00f2n TSC\u0110: 300 tri\u1ec7u \u0111\u1ed3ng<\/li>\n<li>N\u1ee3 t\u00e0i kho\u1ea3n 811 \u2013 Chi ph\u00ed kh\u00e1c (gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i): 500 tri\u1ec7u \u0111\u1ed3ng<\/li>\n<li>C\u00f3 t\u00e0i kho\u1ea3n 211 \u2013 TSC\u0110 h\u1eefu h\u00ecnh (nguy\u00ean gi\u00e1): 800 tri\u1ec7u \u0111\u1ed3ng<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Nghiep_vu_2_Nhan_boi_thuong_bao_hiem\"><\/span>Nghi\u1ec7p v\u1ee5 2: Nh\u1eadn b\u1ed3i th\u01b0\u1eddng b\u1ea3o hi\u1ec3m<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><strong>Th\u00f4ng tin v\u1ec1 b\u1ed3i th\u01b0\u1eddng:<\/strong><\/p>\n<ul>\n<li>S\u1ed1 ti\u1ec1n b\u1ed3i th\u01b0\u1eddng b\u1ea3o hi\u1ec3m: 150 tri\u1ec7u \u0111\u1ed3ng<\/li>\n<\/ul>\n<p><strong>C\u00e1c t\u00e0i kho\u1ea3n li\u00ean quan:<\/strong><\/p>\n<ul>\n<li>t\u00e0i kho\u1ea3n 111 (ho\u1eb7c t\u00e0i kho\u1ea3n 112): Ti\u1ec1n nh\u1eadn t\u1eeb b\u1ea3o hi\u1ec3m<\/li>\n<li>t\u00e0i kho\u1ea3n 711 \u2013 Thu nh\u1eadp kh\u00e1c: Thu nh\u1eadp t\u1eeb b\u1ed3i th\u01b0\u1eddng b\u1ea3o hi\u1ec3m<\/li>\n<\/ul>\n<p><strong>H\u1ea1ch to\u00e1n:<\/strong><\/p>\n<ul>\n<li><strong>Ghi nh\u1eadn thu nh\u1eadp t\u1eeb b\u1ed3i th\u01b0\u1eddng b\u1ea3o hi\u1ec3m:<\/strong>\n<ul>\n<li>N\u1ee3 t\u00e0i kho\u1ea3n 111 (ho\u1eb7c t\u00e0i kho\u1ea3n 112): 150 tri\u1ec7u \u0111\u1ed3ng<\/li>\n<li>C\u00f3 t\u00e0i kho\u1ea3n 711 \u2013 Thu nh\u1eadp kh\u00e1c: 150 tri\u1ec7u \u0111\u1ed3ng<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Nghiep_vu_3_Nhan_tro_cap_tu_Chinh_phu\"><\/span>Nghi\u1ec7p v\u1ee5 3: Nh\u1eadn tr\u1ee3 c\u1ea5p t\u1eeb Ch\u00ednh ph\u1ee7<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><strong>Th\u00f4ng tin v\u1ec1 tr\u1ee3 c\u1ea5p:<\/strong><\/p>\n<ul>\n<li>S\u1ed1 ti\u1ec1n tr\u1ee3 c\u1ea5p: 200 tri\u1ec7u \u0111\u1ed3ng<\/li>\n<\/ul>\n<p><strong>C\u00e1c t\u00e0i kho\u1ea3n li\u00ean quan:<\/strong><\/p>\n<ul>\n<li>t\u00e0i kho\u1ea3n 111 (ho\u1eb7c t\u00e0i kho\u1ea3n 112): Ti\u1ec1n tr\u1ee3 c\u1ea5p nh\u1eadn t\u1eeb Ch\u00ednh ph\u1ee7<\/li>\n<li>t\u00e0i kho\u1ea3n 711 \u2013 Thu nh\u1eadp kh\u00e1c: Thu nh\u1eadp t\u1eeb tr\u1ee3 c\u1ea5p<\/li>\n<\/ul>\n<p><strong>H\u1ea1ch to\u00e1n:<\/strong><\/p>\n<ul>\n<li><strong>Ghi nh\u1eadn thu nh\u1eadp t\u1eeb tr\u1ee3 c\u1ea5p:<\/strong>\n<ul>\n<li>N\u1ee3 t\u00e0i kho\u1ea3n 111 (ho\u1eb7c t\u00e0i kho\u1ea3n 112): 200 tri\u1ec7u \u0111\u1ed3ng<\/li>\n<li>C\u00f3 t\u00e0i kho\u1ea3n 711 \u2013 Thu nh\u1eadp kh\u00e1c: 200 tri\u1ec7u \u0111\u1ed3ng<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Nghiep_vu_4_Thu_no_kho_doi_da_xu_ly_xoa_so\"><\/span>Nghi\u1ec7p v\u1ee5 4: Thu n\u1ee3 kh\u00f3 \u0111\u00f2i \u0111\u00e3 x\u1eed l\u00fd x\u00f3a s\u1ed5<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><strong>Th\u00f4ng tin v\u1ec1 n\u1ee3 kh\u00f3 \u0111\u00f2i:<\/strong><\/p>\n<ul>\n<li>Kho\u1ea3n thu l\u1ea1i n\u1ee3 kh\u00f3 \u0111\u00f2i: 100 tri\u1ec7u \u0111\u1ed3ng<\/li>\n<\/ul>\n<p><strong>C\u00e1c t\u00e0i kho\u1ea3n li\u00ean quan:<\/strong><\/p>\n<ul>\n<li>t\u00e0i kho\u1ea3n 111 (ho\u1eb7c t\u00e0i kho\u1ea3n 112): Ti\u1ec1n thu l\u1ea1i t\u1eeb n\u1ee3 kh\u00f3 \u0111\u00f2i<\/li>\n<li>t\u00e0i kho\u1ea3n 711 \u2013 Thu nh\u1eadp kh\u00e1c: Thu nh\u1eadp t\u1eeb thu l\u1ea1i n\u1ee3 kh\u00f3 \u0111\u00f2i<\/li>\n<\/ul>\n<p><strong>H\u1ea1ch to\u00e1n:<\/strong><\/p>\n<ol>\n<li><strong>Ghi nh\u1eadn thu l\u1ea1i n\u1ee3 kh\u00f3 \u0111\u00f2i:<\/strong>\n<ul>\n<li>N\u1ee3 t\u00e0i kho\u1ea3n 111 (ho\u1eb7c t\u00e0i kho\u1ea3n 112): 100 tri\u1ec7u \u0111\u1ed3ng<\/li>\n<li>C\u00f3 t\u00e0i kho\u1ea3n 711 \u2013 Thu nh\u1eadp kh\u00e1c: 100 tri\u1ec7u \u0111\u1ed3ng<\/li>\n<\/ul>\n<\/li>\n<\/ol>\n<h3><span class=\"ez-toc-section\" id=\"Nghiep_vu_5_Nhan_hang_hoa_khuyen_mai\"><\/span>Nghi\u1ec7p v\u1ee5 5: Nh\u1eadn h\u00e0ng h\u00f3a khuy\u1ebfn m\u1ea1i<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><strong>Th\u00f4ng tin v\u1ec1 h\u00e0ng h\u00f3a:<\/strong><\/p>\n<ul>\n<li>Gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a khuy\u1ebfn m\u1ea1i: 50 tri\u1ec7u \u0111\u1ed3ng<\/li>\n<\/ul>\n<p><strong>C\u00e1c t\u00e0i kho\u1ea3n li\u00ean quan:<\/strong><\/p>\n<ul>\n<li>t\u00e0i kho\u1ea3n 156 \u2013 H\u00e0ng h\u00f3a: H\u00e0ng h\u00f3a nh\u1eadn khuy\u1ebfn m\u1ea1i<\/li>\n<li>t\u00e0i kho\u1ea3n 711 \u2013 Thu nh\u1eadp kh\u00e1c: Thu nh\u1eadp t\u1eeb h\u00e0ng h\u00f3a khuy\u1ebfn m\u1ea1i<\/li>\n<\/ul>\n<p><strong>H\u1ea1ch to\u00e1n:<\/strong><\/p>\n<ul>\n<li><strong>Ghi nh\u1eadn thu nh\u1eadp t\u1eeb h\u00e0ng h\u00f3a khuy\u1ebfn m\u1ea1i:<\/strong>\n<ul>\n<li>N\u1ee3 t\u00e0i kho\u1ea3n 156 \u2013 H\u00e0ng h\u00f3a: 50 tri\u1ec7u \u0111\u1ed3ng<\/li>\n<li>C\u00f3 t\u00e0i kho\u1ea3n 711 \u2013 Thu nh\u1eadp kh\u00e1c: 50 tri\u1ec7u \u0111\u1ed3ng<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><strong>T\u00f3m t\u1eaft c\u00e1c t\u00e0i kho\u1ea3n li\u00ean quan trong t\u1eebng nghi\u1ec7p v\u1ee5:<\/strong><\/p>\n<ul>\n<li><strong>Nghi\u1ec7p v\u1ee5 1 (Thanh l\u00fd TSC\u0110):<\/strong> t\u00e0i kho\u1ea3n 111, 112, 131, 711, 3387, 3331, 811, 214, 211<\/li>\n<li><strong>Nghi\u1ec7p v\u1ee5 2 (B\u1ed3i th\u01b0\u1eddng b\u1ea3o hi\u1ec3m):<\/strong> t\u00e0i kho\u1ea3n 111, 112, 711<\/li>\n<li><strong>Nghi\u1ec7p v\u1ee5 3 (Tr\u1ee3 c\u1ea5p Ch\u00ednh ph\u1ee7):<\/strong> t\u00e0i kho\u1ea3n 111, 112, 711<\/li>\n<li><strong>Nghi\u1ec7p v\u1ee5 4 (Thu n\u1ee3 kh\u00f3 \u0111\u00f2i):<\/strong> t\u00e0i kho\u1ea3n 111, 112, 711<\/li>\n<li><strong>Nghi\u1ec7p v\u1ee5 5 (Khuy\u1ebfn m\u1ea1i h\u00e0ng h\u00f3a):<\/strong> t\u00e0i kho\u1ea3n 156, 711<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-235896 size-full\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2025\/01\/246-2469426_accounting-teacher-cartoon-free-clipart-hd-clipart-accountant.png\" alt=\"4. B\u00e0i t\u1eadp v\u1ec1 t\u00e0i kho\u1ea3n 711- Thu nh\u1eadp kh\u00e1c\" width=\"860\" height=\"754\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2025\/01\/246-2469426_accounting-teacher-cartoon-free-clipart-hd-clipart-accountant.png?v=1736309972 860w, https:\/\/gtax.vn\/wp-content\/uploads\/2025\/01\/246-2469426_accounting-teacher-cartoon-free-clipart-hd-clipart-accountant-300x263.png?v=1736309972 300w, https:\/\/gtax.vn\/wp-content\/uploads\/2025\/01\/246-2469426_accounting-teacher-cartoon-free-clipart-hd-clipart-accountant-768x673.png?v=1736309972 768w\" sizes=\"(max-width: 860px) 100vw, 860px\" \/><\/p>\n<p>N\u1ebfu qu\u00fd kh\u00e1ch c\u00f3 b\u1ea5t k\u1ef3 th\u1eafc m\u1eafc n\u00e0o v\u1ec1 T\u00e0i kho\u1ea3n 711 ho\u1eb7c c\u00e1c <a href=\"https:\/\/gtax.vn\/english\/ke-toan-tron-goi\/\">d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n tr\u1ecdn g\u00f3i<\/a>, xin \u0111\u1eebng ng\u1ea7n ng\u1ea1i li\u00ean h\u1ec7 ngay v\u1edbi Gtax \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 v\u00e0 gi\u1ea3i \u0111\u00e1p nhanh ch\u00f3ng, chuy\u00ean nghi\u1ec7p.<\/p>\n<p>&nbsp;<\/p>","protected":false},"excerpt":{"rendered":"<p>T\u00e0i kho\u1ea3n 711 \u2013 Thu nh\u1eadp kh\u00e1c l\u00e0 m\u1ed9t ph\u1ea7n quan tr\u1ecdng trong h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p, d\u00f9ng \u0111\u1ec3 ghi nh\u1eadn c\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00f4ng th\u01b0\u1eddng xuy\u00ean ho\u1eb7c kh\u00f4ng thu\u1ed9c v\u00e0o c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh ch\u00ednh. Vi\u1ec7c ph\u00e2n bi\u1ec7t r\u00f5 r\u00e0ng gi\u1eefa c\u00e1c lo\u1ea1i thu nh\u1eadp n\u00e0y gi\u00fap doanh nghi\u1ec7p [&#8230;]\n","protected":false},"author":1,"featured_media":235897,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-235893","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\/235893"}],"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=235893"}],"version-history":[{"count":2,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/235893\/revisions"}],"predecessor-version":[{"id":235915,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/235893\/revisions\/235915"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/media\/235897"}],"wp:attachment":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/media?parent=235893"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/categories?post=235893"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/tags?post=235893"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}