<\/span><\/h3>\n\u0110\u1ec3 tri\u1ec3n khai v\u00e0 s\u1eed d\u1ee5ng t\u00e0i kho\u1ea3n 333 m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c v\u00e0 hi\u1ec7u qu\u1ea3, k\u1ebf to\u00e1n c\u1ea7n n\u1eafm v\u1eefng k\u1ebft c\u1ea5u, n\u1ed9i dung v\u00e0 ph\u01b0\u01a1ng ph\u00e1p ghi ch\u00e9p li\u00ean quan \u0111\u1ebfn c\u00e1c lo\u1ea1i thu\u1ebf ph\u1ea3i n\u1ed9p, \u0111\u1ed3ng th\u1eddi th\u1ef1c hi\u1ec7n l\u1eadp c\u00e1c b\u00e1o c\u00e1o thu\u1ebf \u0111\u1ecbnh k\u1ef3. Vi\u1ec7c n\u1eafm r\u00f5 nh\u1eefng quy \u0111\u1ecbnh n\u00e0y s\u1ebd gi\u00fap doanh nghi\u1ec7p qu\u1ea3n l\u00fd ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh \u0111\u1ed1i v\u1edbi Nh\u00e0 n\u01b0\u1edbc m\u1ed9t c\u00e1ch minh b\u1ea1ch v\u00e0 ch\u00ednh x\u00e1c.<\/p>\n
K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh t\u00e0i kho\u1ea3n 333<\/strong> bao g\u1ed3m c\u00e1c th\u00f4ng tin chi ti\u1ebft nh\u01b0 sau:<\/p>\nB\u00ean N\u1ee3:<\/strong><\/p>\n\n- S\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT) \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb trong k\u1ef3 k\u1ebf to\u00e1n.<\/li>\n
- S\u1ed1 thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed v\u00e0 c\u00e1c kho\u1ea3n \u0111\u00e3 n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc.<\/li>\n
- S\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb v\u00e0o s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p trong k\u1ef3.<\/li>\n
- S\u1ed1 thu\u1ebf GTGT c\u1ee7a h\u00e0ng h\u00f3a b\u1ecb tr\u1ea3 l\u1ea1i ho\u1eb7c gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n.<\/li>\n<\/ul>\n
B\u00ean C\u00f3:<\/strong><\/p>\n\n- S\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u ra, thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u ph\u1ea3i n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc.<\/li>\n
- S\u1ed1 thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc.<\/li>\n<\/ul>\n
S\u1ed1 d\u01b0 b\u00ean C\u00f3<\/strong> s\u1ebd ph\u1ea3n \u00e1nh s\u1ed1 thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed c\u00f2n ph\u1ea3i n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc.<\/p>\nS\u1ed1 d\u01b0 b\u00ean N\u1ee3<\/strong> s\u1ebd ph\u1ea3n \u00e1nh s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba ho\u1eb7c s\u1ed1 thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c x\u00e9t mi\u1ec5n, gi\u1ea3m, ho\u1eb7c tho\u00e1i thu nh\u01b0ng ch\u01b0a th\u1ef1c hi\u1ec7n vi\u1ec7c tho\u00e1i thu.<\/p>\nT\u00e0i kho\u1ea3n 333 \u2013 Thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n n\u1ed9p Nh\u00e0 n\u01b0\u1edbc bao g\u1ed3m 9 t\u00e0i kho\u1ea3n con<\/strong> sau \u0111\u00e2y:<\/p>\n\n- T\u00e0i kho\u1ea3n 3331: Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ph\u1ea3i n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc.<\/strong>\n
\n- TK 33311: Thu\u1ebf GTGT \u0111\u1ea7u ra.<\/strong> Ph\u1ea3n \u00e1nh s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u ra v\u00e0 \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p, \u0111\u00e3 n\u1ed9p ho\u1eb7c c\u00f2n ph\u1ea3i n\u1ed9p khi doanh nghi\u1ec7p b\u00e1n h\u00e0ng h\u00f3a v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 trong k\u1ef3.<\/li>\n
- TK 33312: Thu\u1ebf GTGT c\u1ee7a h\u00e0ng nh\u1eadp kh\u1ea9u.<\/strong> Ph\u1ea3n \u00e1nh s\u1ed1 thu\u1ebf GTGT c\u1ee7a h\u00e0ng nh\u1eadp kh\u1ea9u ph\u1ea3i n\u1ed9p, s\u1ed1 thu\u1ebf \u0111\u00e3 n\u1ed9p v\u00e0 s\u1ed1 thu\u1ebf c\u00f2n ph\u1ea3i n\u1ed9p.<\/li>\n<\/ul>\n<\/li>\n
- T\u00e0i kho\u1ea3n 3332: Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t (thu\u1ebf TT\u0110B).<\/strong><\/li>\n
- T\u00e0i kho\u1ea3n 3333: Thu\u1ebf xu\u1ea5t nh\u1eadp kh\u1ea9u (thu\u1ebf XNK).<\/strong><\/li>\n
- T\u00e0i kho\u1ea3n 3334: Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (thu\u1ebf TNDN).<\/strong><\/li>\n
- T\u00e0i kho\u1ea3n 3335: Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (thu\u1ebf TNCN).<\/strong><\/li>\n
- T\u00e0i kho\u1ea3n 3336: Thu\u1ebf t\u00e0i nguy\u00ean.<\/strong><\/li>\n
- T\u00e0i kho\u1ea3n 3337: Thu\u1ebf nh\u00e0 \u0111\u1ea5t, ti\u1ec1n thu\u00ea \u0111\u1ea5t.<\/strong><\/li>\n
- T\u00e0i kho\u1ea3n 3338: Thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng v\u00e0 c\u00e1c lo\u1ea1i thu\u1ebf kh\u00e1c.<\/strong><\/li>\n
- T\u00e0i kho\u1ea3n 3339: Ph\u00ed, l\u1ec7 ph\u00ed v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p kh\u00e1c.<\/strong><\/li>\n<\/ul>\n
\u0110\u1ec3 qu\u1ea3n l\u00fd ch\u00ednh x\u00e1c c\u00e1c kho\u1ea3n thu\u1ebf v\u00e0 ph\u00ed n\u00e0y, k\u1ebf to\u00e1n c\u1ea7n theo d\u00f5i chi ti\u1ebft t\u1eebng lo\u1ea1i thu\u1ebf, l\u1ec7 ph\u00ed v\u00e0 ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh ph\u1ea3i n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc, t\u1eeb \u0111\u00f3 gi\u00fap doanh nghi\u1ec7p \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 ngh\u0129a v\u1ee5 thu\u1ebf v\u00e0 th\u1ef1c hi\u1ec7n b\u00e1o c\u00e1o thu\u1ebf \u0111\u00fang h\u1ea1n.<\/p>\n
![\"2.](\"https:\/\/gtax.vn\/wp-content\/uploads\/2025\/01\/featured-image-1-1024x682.jpg\" "\\"\\"")
<\/p>\n
<\/span>C\u00e1ch h\u1ea1ch to\u00e1n t\u00e0i kho\u1ea3n 333 \u2013 Thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p nh\u00e0 n\u01b0\u1edbc<\/span><\/h3>\nM\u1ed7i giao d\u1ecbch thu\u1ebf ph\u00e1t sinh c\u1ea7n \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n tr\u00ean T\u00e0i kho\u1ea3n 333 m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c v\u00e0 ph\u00f9 h\u1ee3p v\u1edbi t\u1eebng lo\u1ea1i thu\u1ebf c\u1ee5 th\u1ec3 v\u00e0 \u0111\u1eb7c \u0111i\u1ec3m c\u1ee7a giao d\u1ecbch. V\u00ec v\u1eady, doanh nghi\u1ec7p c\u1ea7n c\u00f3 ki\u1ebfn th\u1ee9c v\u1eefng v\u1ec1 c\u00e1c quy \u0111\u1ecbnh h\u1ea1ch to\u00e1n thu\u1ebf, \u00e1p d\u1ee5ng \u0111\u00fang nguy\u00ean t\u1eafc k\u1ebf to\u00e1n v\u00e0 ph\u00e2n bi\u1ec7t r\u00f5 c\u00e1c lo\u1ea1i thu\u1ebf kh\u00e1c nhau \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o vi\u1ec7c ghi nh\u1eadn thu\u1ebf \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n ch\u00ednh x\u00e1c v\u00e0 h\u1ee3p l\u00fd. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 h\u01b0\u1edbng d\u1eabn chi ti\u1ebft v\u1ec1 c\u00e1ch h\u1ea1ch to\u00e1n c\u00e1c t\u00e0i kho\u1ea3n thu\u1ebf li\u00ean quan.<\/p>\n
3.1 T\u00e0i kho\u1ea3n 3331 \u2013 Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p<\/p>\n
3.1.1 T\u00e0i kho\u1ea3n 33311 \u2013 Thu\u1ebf GTGT \u0111\u1ea7u ra<\/h4>\n
a) Doanh nghi\u1ec7p h\u1ea1ch to\u00e1n theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb:<\/strong><\/p>\nK\u1ebf to\u00e1n ph\u1ea3n \u00e1nh doanh thu ch\u01b0a bao g\u1ed3m thu\u1ebf GTGT, v\u00e0 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p \u0111\u01b0\u1ee3c t\u00e1ch ri\u00eang ngay t\u1ea1i th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n:<\/p>\n
\n- N\u1ee3 TK 111 \u2013 112<\/strong>: T\u1ed5ng gi\u00e1 tr\u1ecb thanh to\u00e1n c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5.<\/li>\n
- C\u00f3 TK 511 \u2013 515 \u2013 711<\/strong>: Gi\u00e1 tr\u1ecb ch\u01b0a bao g\u1ed3m thu\u1ebf GTGT.<\/li>\n
- C\u00f3 TK 33311<\/strong>: Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc.<\/li>\n<\/ul>\n
b) Doanh nghi\u1ec7p h\u1ea1ch to\u00e1n theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp:<\/strong><\/p>\nTrong k\u1ef3 k\u1ebf to\u00e1n, doanh nghi\u1ec7p c\u00f3 th\u1ec3 l\u1ef1a ch\u1ecdn m\u1ed9t trong hai ph\u01b0\u01a1ng ph\u00e1p h\u1ea1ch to\u00e1n sau:<\/p>\n
\n- Ph\u01b0\u01a1ng ph\u00e1p 1<\/strong>: T\u00e1ch ri\u00eang s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p ngay khi xu\u1ea5t h\u00f3a \u0111\u01a1n.<\/li>\n
- Ph\u01b0\u01a1ng ph\u00e1p 2<\/strong>: \u0110\u1ecbnh k\u1ef3 x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p v\u00e0 ghi gi\u1ea3m doanh thu.<\/li>\n
- N\u1ee3 TK 511 \u2013 515 \u2013 711 \/ C\u00f3 TK 33311<\/strong>: Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p trong k\u1ef3.<\/li>\n<\/ul>\n
c) Khi doanh nghi\u1ec7p n\u1ed9p thu\u1ebf v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, h\u1ea1ch to\u00e1n:<\/strong><\/p>\n\n- N\u1ee3 TK 3331 \/ C\u00f3 TK 111 \u2013 112<\/strong>.<\/li>\n<\/ul>\n
3.1.2 T\u00e0i kho\u1ea3n 33312 \u2013 Thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u<\/h4>\n
a) Khi nh\u1eadp v\u1eadt t\u01b0, h\u00e0ng h\u00f3a, c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5, t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh s\u1ed1 thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u nh\u01b0 sau:<\/strong><\/p>\n\n- N\u1ee3 TK 152 \u2013 153 \u2013 156 \u2013 211<\/strong>: Gi\u00e1 tr\u1ecb h\u00e0ng nh\u1eadp kh\u1ea9u.<\/li>\n
- C\u00f3 TK 33312<\/strong>: Thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u.<\/li>\n
- C\u00f3 TK 111 \u2013 112 \u2013 331<\/strong>: T\u1ed5ng gi\u00e1 thanh to\u00e1n ch\u01b0a bao g\u1ed3m thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u.<\/li>\n<\/ul>\n
b) Thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb \u0111\u1ea7u v\u00e0o ghi:<\/strong><\/p>\n\n- N\u1ee3 TK 133 \/ C\u00f3 TK 33312<\/strong>.<\/li>\n<\/ul>\n
c) \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p nh\u1eadp kh\u1ea9u \u1ee7y th\u00e1c, t\u1ea1i b\u00ean giao \u1ee7y th\u00e1c:<\/strong><\/p>\nKhi nh\u1eadn \u0111\u01b0\u1ee3c th\u00f4ng b\u00e1o n\u1ed9p thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u t\u1eeb b\u00ean nh\u1eadn \u1ee7y th\u00e1c, b\u00ean giao \u1ee7y th\u00e1c ghi nh\u1eadn s\u1ed1 thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb:<\/p>\n
\n- N\u1ee3 TK 133 \/ C\u00f3 TK 33312<\/strong>.<\/li>\n<\/ul>\n
Sau khi nh\u1eadn \u0111\u01b0\u1ee3c gi\u1ea5y n\u1ed9p ti\u1ec1n v\u00e0o ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc, b\u00ean giao \u1ee7y th\u00e1c s\u1ebd h\u1ea1ch to\u00e1n gi\u1ea3m ngh\u0129a v\u1ee5 thu\u1ebf:<\/p>\n
\n- N\u1ee3 TK 33312 \/ C\u00f3 TK 111 \u2013 112<\/strong>: N\u1ebfu b\u00ean giao \u1ee7y th\u00e1c tr\u1ea3 ti\u1ec1n ngay.<\/li>\n
- N\u1ee3 TK 33312 \/ C\u00f3 TK 3388<\/strong>: N\u1ebfu ch\u01b0a thanh to\u00e1n ngay ti\u1ec1n thu\u1ebf GTGT.<\/li>\n
- N\u1ee3 TK 33312 \/ C\u00f3 TK 138<\/strong>: N\u1ebfu \u0111\u00e3 \u1ee9ng ti\u1ec1n tr\u01b0\u1edbc cho b\u00ean nh\u1eadn \u1ee7y th\u00e1c.<\/li>\n<\/ul>\n
d) B\u00ean nh\u1eadn \u1ee7y th\u00e1c ghi nh\u1eadn s\u1ed1 ti\u1ec1n \u0111\u00e3 n\u1ed9p thu\u1ebf h\u1ed9 b\u00ean giao \u1ee7y th\u00e1c:<\/strong><\/p>\n\n- N\u1ee3 TK 138 \/ C\u00f3 TK 111 \u2013 112<\/strong>: N\u1ebfu ph\u1ea3i thu l\u1ea1i s\u1ed1 ti\u1ec1n \u0111\u00e3 n\u1ed9p h\u1ed9 ho\u1eb7c tr\u1eeb v\u00e0o s\u1ed1 ti\u1ec1n \u0111\u00e3 nh\u1eadn t\u1eeb b\u00ean giao \u1ee7y th\u00e1c.<\/li>\n<\/ul>\n
3.1.3 T\u00e0i kho\u1ea3n 133 \u2013 Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/h4>\n
Trong k\u1ef3, k\u1ebf to\u00e1n x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u00e0 s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u ra ph\u1ea3i n\u1ed9p:<\/p>\n
\n- N\u1ee3 TK 3331 \/ C\u00f3 TK 133<\/strong>: S\u1ed1 thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb.<\/li>\n<\/ul>\n
Khi ch\u01b0a x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u00f3 th\u1ec3 kh\u1ea5u tr\u1eeb, k\u1ebf to\u00e1n ghi nh\u1eadn s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o tr\u00ean TK 133. Sau khi x\u00e1c \u0111\u1ecbnh kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, k\u1ebf to\u00e1n ghi v\u00e0o t\u00e0i kho\u1ea3n chi ph\u00ed li\u00ean quan:<\/p>\n
\n- N\u1ee3 TK 632 ho\u1eb7c TK 641 \u2013 642<\/strong>: S\u1ed1 thu\u1ebf GTGT kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb.<\/li>\n
- C\u00f3 TK 133<\/strong>.<\/li>\n<\/ul>\n
Khi doanh nghi\u1ec7p \u0111\u01b0\u1ee3c gi\u1ea3m s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p:<\/p>\n
\n- N\u1ee3 TK 33311 \/ C\u00f3 TK 711<\/strong>.<\/li>\n<\/ul>\n
Khi doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT:<\/p>\n
\n- N\u1ee3 TK 111 \u2013 112 \/ C\u00f3 TK 133<\/strong>.<\/li>\n<\/ul>\n
3.2 T\u00e0i kho\u1ea3n 3332 \u2013 Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t (thu\u1ebf TT\u0110B)<\/p>\n
Doanh nghi\u1ec7p t\u00e1ch ri\u00eang ph\u1ea7n thu\u1ebf TT\u0110B ph\u1ea3i n\u1ed9p ngay khi ph\u00e1t sinh:<\/p>\n
\n- N\u1ee3 TK 111 \u2013 112 \u2013 131<\/strong>: T\u1ed5ng gi\u00e1 thanh to\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5.<\/li>\n
- C\u00f3 TK 511<\/strong>: Doanh thu b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5.<\/li>\n
- C\u00f3 TK 3332<\/strong>: Thu\u1ebf TT\u0110B.<\/li>\n<\/ul>\n
Doanh nghi\u1ec7p \u0111\u1ecbnh k\u1ef3 x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf TT\u0110B ph\u1ea3i n\u1ed9p v\u00e0 ghi gi\u1ea3m doanh thu:<\/p>\n
\n- N\u1ee3 TK 511 \/ C\u00f3 TK 3332<\/strong>: Thu\u1ebf TT\u0110B.<\/li>\n<\/ul>\n
Khi n\u1ed9p thu\u1ebf TT\u0110B v\u00e0o ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc:<\/p>\n
\n- N\u1ee3 TK 3332 \/ C\u00f3 TK 111 \u2013 112<\/strong>.<\/li>\n<\/ul>\n
3.3 T\u00e0i kho\u1ea3n 3333 \u2013 Thu\u1ebf xu\u1ea5t nh\u1eadp kh\u1ea9u (thu\u1ebf XNK)<\/p>\n
Doanh nghi\u1ec7p t\u00e1ch ri\u00eang ph\u1ea7n thu\u1ebf xu\u1ea5t kh\u1ea9u ph\u1ea3i n\u1ed9p ngay khi ph\u00e1t sinh:<\/p>\n
\n- N\u1ee3 TK 111 \u2013 112 \u2013 131<\/strong>: T\u1ed5ng gi\u00e1 tr\u1ecb thanh to\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5.<\/li>\n
- C\u00f3 TK 511<\/strong>: Doanh thu b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u01b0a bao g\u1ed3m thu\u1ebf xu\u1ea5t kh\u1ea9u.<\/li>\n
- C\u00f3 TK 3333<\/strong>: Thu\u1ebf xu\u1ea5t kh\u1ea9u.<\/li>\n<\/ul>\n
Doanh nghi\u1ec7p \u0111\u1ecbnh k\u1ef3 x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf xu\u1ea5t kh\u1ea9u ph\u1ea3i n\u1ed9p v\u00e0 ghi gi\u1ea3m doanh thu:<\/p>\n
\n- N\u1ee3 TK 511 \/ C\u00f3 TK 3333<\/strong>: Thu\u1ebf xu\u1ea5t kh\u1ea9u.<\/li>\n<\/ul>\n
Thu\u1ebf xu\u1ea5t kh\u1ea9u \u0111\u01b0\u1ee3c ho\u00e0n ho\u1eb7c gi\u1ea3m ghi:<\/p>\n
\n- N\u1ee3 TK 111 \u2013 112 \u2013 3333 \/ C\u00f3 TK 711<\/strong>.<\/li>\n<\/ul>\n
3.4 T\u00e0i kho\u1ea3n 3334 \u2013 Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (thu\u1ebf TNDN)<\/p>\n
H\u00e0ng qu\u00fd, t\u1ea1m t\u00ednh s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p:<\/p>\n
\n- N\u1ee3 TK 821 \/ C\u00f3 TK 3334<\/strong>.<\/li>\n<\/ul>\n
Khi n\u1ed9p ti\u1ec1n thu\u1ebf TNDN v\u00e0o ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc:<\/p>\n
\n- N\u1ee3 TK 3334 \/ C\u00f3 TK 111 \u2013 112<\/strong>.<\/li>\n<\/ul>\n
Cu\u1ed1i n\u0103m t\u00e0i ch\u00ednh, khi x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p:<\/p>\n
\n- N\u1ee3 TK 3334 \/ C\u00f3 TK 8211<\/strong>: N\u1ebfu thu\u1ebf n\u1ed9p th\u1eeba.<\/li>\n
- N\u1ee3 TK 8211 \/ C\u00f3 TK 3334<\/strong>: N\u1ebfu thu\u1ebf n\u1ed9p thi\u1ebfu v\u00e0 n\u1ed9p th\u00eam s\u1ed1 thu\u1ebf c\u00f2n thi\u1ebfu.<\/li>\n<\/ul>\n
3.5 T\u00e0i kho\u1ea3n 3335 \u2013 Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (thu\u1ebf TNCN)<\/p>\n
Khi kh\u1ea5u tr\u1eeb t\u1ea1i ngu\u1ed3n thu\u1ebf TNCN:<\/p>\n
\n- N\u1ee3 TK 334 \/ C\u00f3 TK 3335<\/strong>.<\/li>\n<\/ul>\n
Khi thanh to\u00e1n cho c\u00e1c c\u00e1 nh\u00e2n b\u00ean ngo\u00e0i c\u00f3 thu nh\u1eadp:<\/p>\n
\n- N\u1ee3 TK 331<\/strong>: T\u1ed5ng s\u1ed1 ti\u1ec1n ph\u1ea3i tr\u1ea3.<\/li>\n
- C\u00f3 TK 3335<\/strong>: Thu\u1ebf TNCN \u0111\u00e3 kh\u1ea5u tr\u1eeb.<\/li>\n
- C\u00f3 TK 111 \u2013 112<\/strong>: S\u1ed1 ti\u1ec1n th\u1ef1c l\u00e3nh.<\/li>\n<\/ul>\n
Khi n\u1ed9p thu\u1ebf TNCN v\u00e0o ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc:<\/p>\n
\n- N\u1ee3 TK 3335 \/ C\u00f3 TK 111 \u2013 112<\/strong>.<\/li>\n<\/ul>\n
3.6 T\u00e0i kho\u1ea3n 3336 \u2013 Thu\u1ebf t\u00e0i nguy\u00ean<\/p>\n
\u0110\u1ecbnh k\u1ef3 x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf t\u00e0i nguy\u00ean ph\u1ea3i n\u1ed9p v\u00e0o chi ph\u00ed:<\/p>\n
\n- N\u1ee3 TK 627 \/ C\u00f3 TK 3336<\/strong>.<\/li>\n<\/ul>\n
Khi th\u1ef1c hi\u1ec7n n\u1ed9p thu\u1ebf:<\/p>\n
\n- N\u1ee3 TK 3336 \/ C\u00f3 TK 111 \u2013 112<\/strong>.<\/li>\n<\/ul>\n
3.7 T\u00e0i kho\u1ea3n 3337 \u2013 Thu\u1ebf nh\u00e0 \u0111\u1ea5t, ti\u1ec1n thu\u00ea \u0111\u1ea5t<\/p>\n
\u0110\u1ecbnh k\u1ef3 x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf thu\u00ea nh\u00e0 \u0111\u1ea5t v\u00e0o chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p:<\/p>\n
\n- N\u1ee3 TK 642 \/ C\u00f3 TK 3337<\/strong>.<\/li>\n<\/ul>\n
Khi th\u1ef1c hi\u1ec7n n\u1ed9p thu\u1ebf:<\/p>\n
\n- N\u1ee3 TK 3337 \/ C\u00f3 TK 111 \u2013 112<\/strong>.<\/li>\n<\/ul>\n
3.8 T\u00e0i kho\u1ea3n 3338 \u2013 Thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng (thu\u1ebf BVMT) v\u00e0 c\u00e1c lo\u1ea1i thu\u1ebf kh\u00e1c<\/p>\n
Khi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf BVMT v\u00e0 thu\u1ebf GTGT:<\/p>\n
\n- N\u1ee3 TK 111 \u2013 112<\/strong>: T\u1ed5ng gi\u00e1 thanh to\u00e1n.<\/li>\n
- C\u00f3 TK 511<\/strong>: Gi\u00e1 ch\u01b0a bao g\u1ed3m thu\u1ebf BVMT v\u00e0 thu\u1ebf GTGT.<\/li>\n
- C\u00f3 TK 3331<\/strong>: Thu\u1ebf GTGT.<\/li>\n
- C\u00f3 TK 33381<\/strong>: Thu\u1ebf BVMT.<\/li>\n<\/ul>\n
\u0110\u1ecbnh k\u1ef3 x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p:<\/p>\n
\n- N\u1ee3 TK 511 \/ C\u00f3 TK 3331<\/strong>: Thu\u1ebf GTGT.<\/li>\n
- N\u1ee3 TK 511 \/ C\u00f3 TK 33381<\/strong>: Thu\u1ebf BVMT.<\/li>\n<\/ul>\n
Khi n\u1ed9p thu\u1ebf BVMT v\u00e0o ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc:<\/p>\n
\n- N\u1ee3 TK 33381 \/ C\u00f3 TK 111 \u2013 112<\/strong>.<\/li>\n<\/ul>\n
3.9 T\u00e0i kho\u1ea3n 3339 \u2013 Ph\u00ed, l\u1ec7 ph\u00ed v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc<\/p>\n
Trong k\u1ef3 x\u00e1c \u0111\u1ecbnh s\u1ed1 l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1:<\/p>\n
\n- N\u1ee3 TK 211 \/ C\u00f3 TK 3339<\/strong>.<\/li>\n<\/ul>\n
Khi th\u1ef1c hi\u1ec7n n\u1ed9p c\u00e1c lo\u1ea1i thu\u1ebf, ph\u00ed l\u1ec7 ph\u00ed v\u00e0o ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc:<\/p>\n
\n- N\u1ee3 TK 3339 \/ C\u00f3 TK 111 \u2013 112<\/strong>.<\/li>\n<\/ul>\n
![\"3.](\"https:\/\/gtax.vn\/wp-content\/uploads\/2025\/01\/istockphoto-1397833533-612x612-1.jpg\" "\\"\\"")
<\/p>\n
N\u1ebfu qu\u00fd kh\u00e1ch c\u00f3 b\u1ea5t k\u1ef3 th\u1eafc m\u1eafc n\u00e0o v\u1ec1 t\u00e0i kho\u1ea3n 333 ho\u1eb7c c\u00e1c 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>","protected":false},"excerpt":{"rendered":"T\u00e0i kho\u1ea3n 333 l\u00e0 m\u1ed9t trong nh\u1eefng t\u00e0i kho\u1ea3n 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\u1ebf, ph\u00ed v\u00e0 ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh m\u00e0 doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p cho Nh\u00e0 n\u01b0\u1edbc. T\u00e0i kho\u1ea3n n\u00e0y kh\u00f4ng ch\u1ec9 ph\u1ea3n \u00e1nh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (VAT), thu\u1ebf thu […]\n","protected":false},"author":1,"featured_media":235929,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-235924","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\/235924"}],"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=235924"}],"version-history":[{"count":2,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/235924\/revisions"}],"predecessor-version":[{"id":236044,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/235924\/revisions\/236044"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/media\/235929"}],"wp:attachment":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/media?parent=235924"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/categories?post=235924"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/tags?post=235924"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}