{"id":236005,"date":"2025-02-11T14:52:54","date_gmt":"2025-02-11T07:52:54","guid":{"rendered":"https:\/\/gtax.vn\/?p=236005"},"modified":"2025-02-19T10:40:26","modified_gmt":"2025-02-19T03:40:26","slug":"tai-khoan-336","status":"publish","type":"post","link":"https:\/\/gtax.vn\/english\/tai-khoan-336\/","title":{"rendered":"T\u00e0i kho\u1ea3n 336"},"content":{"rendered":"<p data-start=\"0\" data-end=\"417\">T\u00e0i kho\u1ea3n 336 \u2013 Ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9 l\u00e0 c\u00f4ng c\u1ee5 quan tr\u1ecdng gi\u00fap doanh nghi\u1ec7p qu\u1ea3n l\u00fd v\u00e0 theo d\u00f5i hi\u1ec7u qu\u1ea3 c\u00e1c giao d\u1ecbch t\u00e0i ch\u00ednh n\u1ed9i b\u1ed9 gi\u1eefa c\u00e1c \u0111\u01a1n v\u1ecb th\u00e0nh vi\u00ean trong c\u00f9ng m\u1ed9t t\u1eadp \u0111o\u00e0n ho\u1eb7c h\u1ec7 th\u1ed1ng doanh nghi\u1ec7p. T\u00e0i kho\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 ghi nh\u1eadn c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 gi\u1eefa c\u00e1c b\u1ed9 ph\u1eadn, chi nh\u00e1nh, hay c\u00f4ng ty con trong m\u1ed9t t\u1eadp \u0111o\u00e0n, nh\u1eb1m \u0111\u1ea3m b\u1ea3o vi\u1ec7c ki\u1ec3m so\u00e1t v\u00e0 th\u1ed1ng nh\u1ea5t th\u00f4ng tin t\u00e0i ch\u00ednh gi\u1eefa c\u00e1c \u0111\u01a1n v\u1ecb n\u00e0y.<\/p>\n<p data-start=\"0\" data-end=\"417\">B\u00e0i vi\u1ebft n\u00e0y s\u1ebd cung c\u1ea5p c\u00e1i nh\u00ecn t\u1ed5ng quan v\u1ec1 t\u00e0i kho\u1ea3n 336, gi\u1ea3i th\u00edch c\u00e1ch th\u1ee9c ho\u1ea1t \u0111\u1ed9ng c\u1ee7a n\u00f3, \u0111\u1ed3ng th\u1eddi nh\u1ea5n m\u1ea1nh nh\u1eefng \u0111i\u1ec3m c\u1ea7n l\u01b0u \u00fd khi \u00e1p d\u1ee5ng theo c\u00e1c quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 200\/2014\/TT-BTC.<\/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-336\/#Tai_Khoan_336_%E2%80%93_Tong_Quan_va_Y_Nghia_Trong_Ke_Toan\" >T\u00e0i Kho\u1ea3n 336 \u2013 T\u1ed5ng Quan v\u00e0 \u00dd Ngh\u0129a Trong K\u1ebf To\u00e1n<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/gtax.vn\/english\/tai-khoan-336\/#1_Nguyen_tac_ke_toan_cua_tai_khoan_336_%E2%80%93_Phai_tra_noi_bo\" >1. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n c\u1ee7a t\u00e0i kho\u1ea3n 336 \u2013 Ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/gtax.vn\/english\/tai-khoan-336\/#2_Ket_cau_va_noi_dung_phan_anh_cua_tai_khoan_336\" >2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a t\u00e0i kho\u1ea3n 336<\/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\/tai-khoan-336\/#3_Phuong_phap_ke_toan_tai_khoan_336_%E2%80%93_Phai_tra_noi_bo\" >3. Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n t\u00e0i kho\u1ea3n 336 \u2013 Ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 data-start=\"0\" data-end=\"417\"><span class=\"ez-toc-section\" id=\"Tai_Khoan_336_%E2%80%93_Tong_Quan_va_Y_Nghia_Trong_Ke_Toan\"><\/span>T\u00e0i Kho\u1ea3n 336 \u2013 T\u1ed5ng Quan v\u00e0 \u00dd Ngh\u0129a Trong K\u1ebf To\u00e1n<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"1_Nguyen_tac_ke_toan_cua_tai_khoan_336_%E2%80%93_Phai_tra_noi_bo\"><\/span><span id=\"1_Nguyen_tac_ke_toan_cua_tai_khoan_336_-_Phai_tra_noi_bo\" class=\"ez-toc-section\"><\/span>1. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n c\u1ee7a t\u00e0i kho\u1ea3n 336 \u2013 Ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Khi \u00e1p d\u1ee5ng \u0111\u00fang nguy\u00ean t\u1eafc k\u1ebf to\u00e1n c\u1ee7a T\u00e0i kho\u1ea3n 336, doanh nghi\u1ec7p c\u00f3 th\u1ec3 ki\u1ec3m so\u00e1t ch\u1eb7t ch\u1ebd c\u00e1c kho\u1ea3n n\u1ee3 n\u1ed9i b\u1ed9 gi\u1eefa c\u00e1c b\u1ed9 ph\u1eadn, ph\u00f2ng ban ho\u1eb7c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c trong c\u00f9ng m\u1ed9t h\u1ec7 th\u1ed1ng. Vi\u1ec7c n\u00e0y kh\u00f4ng ch\u1ec9 gi\u00fap t\u1ed1i \u01b0u h\u00f3a qu\u00e1 tr\u00ecnh ph\u00e2n b\u1ed5 chi ph\u00ed m\u00e0 c\u00f2n h\u1ed7 tr\u1ee3 trong vi\u1ec7c theo d\u00f5i v\u00e0 qu\u1ea3n l\u00fd c\u00e1c ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh gi\u1eefa c\u00e1c \u0111\u01a1n v\u1ecb. \u0110\u1ed3ng th\u1eddi, doanh nghi\u1ec7p c\u0169ng c\u00f3 th\u1ec3 \u0111i\u1ec1u ch\u1ec9nh k\u1ecbp th\u1eddi c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 khi c\u00f3 s\u1ef1 thay \u0111\u1ed5i trong c\u00e1c giao d\u1ecbch t\u00e0i ch\u00ednh n\u1ed9i b\u1ed9.<\/p>\n<p data-start=\"0\" data-end=\"267\">D\u1ef1a tr\u00ean quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1, \u0110i\u1ec1u 55 Th\u00f4ng t\u01b0 200\/2014\/TT-BTC, \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung b\u1edfi Kho\u1ea3n 1, \u0110i\u1ec1u 18 Th\u00f4ng t\u01b0 177\/2015\/TT-BTC, nguy\u00ean t\u1eafc k\u1ebf to\u00e1n \u0111\u1ed1i v\u1edbi t\u00e0i kho\u1ea3n 336 \u2013 Ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9, \u0111\u1eb7c bi\u1ec7t li\u00ean quan \u0111\u1ebfn B\u1ea3o hi\u1ec3m ti\u1ec1n g\u1eedi Vi\u1ec7t Nam, \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n<p data-start=\"269\" data-end=\"565\">T\u00e0i kho\u1ea3n 336 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 ghi nh\u1eadn c\u00e1c kho\u1ea3n v\u1ed1n ho\u1ea1t \u0111\u1ed9ng m\u00e0 Tr\u1ee5 s\u1edf ch\u00ednh c\u1ea5p cho c\u00e1c Chi nh\u00e1nh, bao g\u1ed3m c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 v\u00e0 t\u00ecnh h\u00ecnh thanh to\u00e1n gi\u1eefa Tr\u1ee5 s\u1edf ch\u00ednh v\u1edbi c\u00e1c Chi nh\u00e1nh ho\u1eb7c gi\u1eefa c\u00e1c Chi nh\u00e1nh v\u1edbi nhau. C\u1ee5 th\u1ec3, c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9 ph\u1ea3n \u00e1nh tr\u00ean t\u00e0i kho\u1ea3n 336 bao g\u1ed3m:<\/p>\n<ul data-start=\"567\" data-end=\"803\">\n<li data-start=\"567\" data-end=\"621\">V\u1ed1n ho\u1ea1t \u0111\u1ed9ng do Tr\u1ee5 s\u1edf ch\u00ednh c\u1ea5p cho c\u00e1c Chi nh\u00e1nh.<\/li>\n<li data-start=\"622\" data-end=\"687\">C\u00e1c kho\u1ea3n m\u00e0 Chi nh\u00e1nh ph\u1ea3i n\u1ed9p ho\u1eb7c ph\u1ea3i tr\u1ea3 cho Tr\u1ee5 s\u1edf ch\u00ednh.<\/li>\n<li data-start=\"688\" data-end=\"737\">C\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 gi\u1eefa c\u00e1c Chi nh\u00e1nh v\u1edbi nhau.<\/li>\n<li data-start=\"738\" data-end=\"803\">C\u00e1c kho\u1ea3n m\u00e0 Tr\u1ee5 s\u1edf ch\u00ednh ph\u1ea3i c\u1ea5p ho\u1eb7c ph\u1ea3i tr\u1ea3 cho Chi nh\u00e1nh.<\/li>\n<\/ul>\n<p data-start=\"805\" data-end=\"1097\">C\u00e1c kho\u1ea3n n\u00e0y c\u00f3 th\u1ec3 bao g\u1ed3m c\u00e1c quan h\u1ec7 nh\u1eadn t\u00e0i s\u1ea3n, v\u1ed1n, n\u1ed9p ph\u00ed b\u1ea3o hi\u1ec3m ti\u1ec1n g\u1eedi, chi tr\u1ea3 ti\u1ec1n b\u1ea3o hi\u1ec3m cho ng\u01b0\u1eddi g\u1eedi ti\u1ec1n, thu t\u1eeb thanh l\u00fd t\u00e0i s\u1ea3n c\u1ee7a t\u1ed5 ch\u1ee9c tham gia b\u1ea3o hi\u1ec3m ti\u1ec1n g\u1eedi, ch\u00eanh l\u1ec7ch thu chi trong ho\u1ea1t \u0111\u1ed9ng, c\u00e1c kho\u1ea3n thu h\u1ed9, chi h\u1ed9 v\u00e0 c\u00e1c kho\u1ea3n thanh to\u00e1n v\u00e3ng lai kh\u00e1c.<\/p>\n<p data-start=\"1099\" data-end=\"1361\">C\u00e1c Chi nh\u00e1nh s\u1ebd ghi nh\u1eadn kho\u1ea3n v\u1ed1n ho\u1ea1t \u0111\u1ed9ng do Tr\u1ee5 s\u1edf ch\u00ednh c\u1ea5p v\u00e0o T\u00e0i kho\u1ea3n 3361 \u2013 Ph\u1ea3i tr\u1ea3 c\u1ea5p tr\u00ean v\u1ec1 v\u1ed1n ho\u1ea1t \u0111\u1ed9ng. T\u00e0i kho\u1ea3n 336 c\u1ea7n \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n chi ti\u1ebft theo t\u1eebng \u0111\u01a1n v\u1ecb c\u00f3 quan h\u1ec7 thanh to\u00e1n, \u0111\u1ed3ng th\u1eddi theo d\u00f5i c\u1ee5 th\u1ec3 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p v\u00e0 ph\u1ea3i tr\u1ea3.<\/p>\n<p data-start=\"1363\" data-end=\"1754\" data-is-last-node=\"\">V\u00e0o cu\u1ed1i k\u1ef3, k\u1ebf to\u00e1n c\u1ea7n th\u1ef1c hi\u1ec7n ki\u1ec3m tra v\u00e0 \u0111\u1ed1i chi\u1ebfu gi\u1eefa T\u00e0i kho\u1ea3n 136 v\u00e0 T\u00e0i kho\u1ea3n 336 gi\u1eefa c\u00e1c \u0111\u01a1n v\u1ecb d\u1ef1a tr\u00ean t\u1eebng n\u1ed9i dung thanh to\u00e1n n\u1ed9i b\u1ed9. D\u1ef1a v\u00e0o k\u1ebft qu\u1ea3 n\u00e0y, bi\u00ean b\u1ea3n thanh to\u00e1n b\u00f9 tr\u1eeb s\u1ebd \u0111\u01b0\u1ee3c l\u1eadp l\u00e0m c\u01a1 s\u1edf \u0111\u1ec3 h\u1ea1ch to\u00e1n b\u00f9 tr\u1eeb tr\u00ean hai t\u00e0i kho\u1ea3n 136 v\u00e0 336. Trong tr\u01b0\u1eddng h\u1ee3p ph\u00e1t hi\u1ec7n s\u1ef1 ch\u00eanh l\u1ec7ch, k\u1ebf to\u00e1n ph\u1ea3i ti\u1ebfn h\u00e0nh x\u00e1c \u0111\u1ecbnh nguy\u00ean nh\u00e2n v\u00e0 th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh k\u1ecbp th\u1eddi.<\/p>\n<p data-start=\"1363\" data-end=\"1754\" data-is-last-node=\"\"><img fetchpriority=\"high\" decoding=\"async\" class=\"aligncenter wp-image-236006 size-large\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2025\/02\/accounting-1024x684.jpg\" alt=\"1. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n c\u1ee7a t\u00e0i kho\u1ea3n 336 \u2013 Ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9\" width=\"1024\" height=\"684\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2025\/02\/accounting-1024x684.jpg?v=1739260119 1024w, https:\/\/gtax.vn\/wp-content\/uploads\/2025\/02\/accounting-300x200.jpg?v=1739260119 300w, https:\/\/gtax.vn\/wp-content\/uploads\/2025\/02\/accounting-768x513.jpg?v=1739260119 768w, https:\/\/gtax.vn\/wp-content\/uploads\/2025\/02\/accounting-1536x1025.jpg?v=1739260119 1536w, https:\/\/gtax.vn\/wp-content\/uploads\/2025\/02\/accounting.jpg?v=1739260119 2000w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/p>\n<h3><span class=\"ez-toc-section\" id=\"2_Ket_cau_va_noi_dung_phan_anh_cua_tai_khoan_336\"><\/span><span id=\"2_Ket_cau_va_noi_dung_phan_anh_cua_tai_khoan_336\" class=\"ez-toc-section\"><\/span>2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a t\u00e0i kho\u1ea3n 336<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-start=\"0\" data-end=\"196\">Hi\u1ec3u r\u00f5 k\u1ebft c\u1ea5u c\u1ee7a T\u00e0i kho\u1ea3n 336 gi\u00fap doanh nghi\u1ec7p qu\u1ea3n l\u00fd ch\u00ednh x\u00e1c c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 \u0111\u1ed1i v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb, b\u1ed9 ph\u1eadn, c\u00e1 nh\u00e2n trong n\u1ed9i b\u1ed9 c\u00f4ng ty, t\u1eeb \u0111\u00f3 n\u00e2ng cao hi\u1ec7u qu\u1ea3 ki\u1ec3m so\u00e1t d\u00f2ng ti\u1ec1n.<\/p>\n<p data-start=\"198\" data-end=\"415\">Theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 2, \u0110i\u1ec1u 55 Th\u00f4ng t\u01b0 200\/2014\/TT-BTC, \u0111\u01b0\u1ee3c b\u1ed5 sung, s\u1eeda \u0111\u1ed5i b\u1edfi Kho\u1ea3n 2, \u0110i\u1ec1u 18 Th\u00f4ng t\u01b0 177\/2015\/TT-BTC, k\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a T\u00e0i kho\u1ea3n 336 \u2013 Ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n<p>2.1. K\u1ebft c\u1ea5u t\u00e0i kho\u1ea3n 336 \u2013 Ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9<\/p>\n<p data-start=\"467\" data-end=\"478\"><strong data-start=\"467\" data-end=\"478\">B\u00ean N\u1ee3:<\/strong><\/p>\n<ul data-start=\"479\" data-end=\"814\">\n<li data-start=\"479\" data-end=\"536\">V\u1ed1n ho\u1ea1t \u0111\u1ed9ng v\u00e0 qu\u1ef9 \u0111\u00e3 \u0111\u01b0\u1ee3c ho\u00e0n tr\u1ea3 cho Tr\u1ee5 s\u1edf ch\u00ednh.<\/li>\n<li data-start=\"537\" data-end=\"579\">S\u1ed1 ti\u1ec1n \u0111\u00e3 thanh to\u00e1n cho c\u00e1c Chi nh\u00e1nh.<\/li>\n<li data-start=\"580\" data-end=\"627\">S\u1ed1 ti\u1ec1n m\u00e0 Chi nh\u00e1nh \u0111\u00e3 n\u1ed9p cho Tr\u1ee5 s\u1edf ch\u00ednh.<\/li>\n<li data-start=\"628\" data-end=\"725\">S\u1ed1 ti\u1ec1n \u0111\u00e3 \u0111\u01b0\u1ee3c thanh to\u00e1n cho c\u00e1c kho\u1ea3n chi h\u1ed9 ho\u1eb7c thu h\u1ed9 gi\u1eefa Tr\u1ee5 s\u1edf ch\u00ednh v\u00e0 c\u00e1c Chi nh\u00e1nh.<\/li>\n<li data-start=\"726\" data-end=\"814\">C\u00e1c kho\u1ea3n ph\u1ea3i thu \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb v\u1edbi c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 trong n\u1ed9i b\u1ed9 c\u00f9ng m\u1ed9t \u0111\u1ed1i t\u01b0\u1ee3ng.<\/li>\n<\/ul>\n<p data-start=\"816\" data-end=\"827\"><strong data-start=\"816\" data-end=\"827\">B\u00ean C\u00f3:<\/strong><\/p>\n<ul data-start=\"828\" data-end=\"1107\">\n<li data-start=\"828\" data-end=\"876\">V\u1ed1n ho\u1ea1t \u0111\u1ed9ng v\u00e0 qu\u1ef9 \u0111\u01b0\u1ee3c c\u1ea5p t\u1eeb Tr\u1ee5 s\u1edf ch\u00ednh.<\/li>\n<li data-start=\"877\" data-end=\"926\">S\u1ed1 ti\u1ec1n m\u00e0 Chi nh\u00e1nh ph\u1ea3i n\u1ed9p cho Tr\u1ee5 s\u1edf ch\u00ednh.<\/li>\n<li data-start=\"927\" data-end=\"987\">S\u1ed1 ti\u1ec1n m\u00e0 Tr\u1ee5 s\u1edf ch\u00ednh ph\u1ea3i thanh to\u00e1n cho c\u00e1c Chi nh\u00e1nh.<\/li>\n<li data-start=\"988\" data-end=\"1073\">S\u1ed1 ti\u1ec1n ph\u1ea3i tr\u1ea3 cho Tr\u1ee5 s\u1edf ch\u00ednh v\u00e0 c\u00e1c Chi nh\u00e1nh v\u1ec1 c\u00e1c kho\u1ea3n chi h\u1ed9 ho\u1eb7c thu h\u1ed9.<\/li>\n<li data-start=\"1074\" data-end=\"1107\">C\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9 kh\u00e1c.<\/li>\n<\/ul>\n<p data-start=\"1109\" data-end=\"1200\"><strong data-start=\"1109\" data-end=\"1126\">S\u1ed1 d\u01b0 b\u00ean N\u1ee3:<\/strong> L\u00e0 s\u1ed1 ti\u1ec1n c\u00f2n ph\u1ea3i thanh to\u00e1n ho\u1eb7c ph\u1ea3i n\u1ed9p cho c\u00e1c \u0111\u01a1n v\u1ecb trong n\u1ed9i b\u1ed9.<\/p>\n<p>2.2. N\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a T\u00e0i kho\u1ea3n 336 \u2013 Ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9<\/p>\n<p data-start=\"1266\" data-end=\"1346\">T\u00e0i kho\u1ea3n 336 \u2013 Ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9 bao g\u1ed3m 8 t\u00e0i kho\u1ea3n c\u1ea5p 2, \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 nh\u01b0 sau:<\/p>\n<ul data-start=\"1348\" data-end=\"2911\" data-is-last-node=\"\">\n<li data-start=\"1348\" data-end=\"1486\"><strong data-start=\"1350\" data-end=\"1406\">T\u00e0i kho\u1ea3n 3361 \u2013 Ph\u1ea3i tr\u1ea3 c\u1ea5p tr\u00ean v\u1ec1 v\u1ed1n ho\u1ea1t \u0111\u1ed9ng:<\/strong> Ch\u1ec9 \u0111\u01b0\u1ee3c m\u1edf t\u1ea1i c\u00e1c Chi nh\u00e1nh \u0111\u1ec3 ghi nh\u1eadn s\u1ed1 v\u1ed1n ho\u1ea1t \u0111\u1ed9ng do Tr\u1ee5 s\u1edf ch\u00ednh c\u1ea5p.<\/li>\n<li data-start=\"1487\" data-end=\"1662\"><strong data-start=\"1489\" data-end=\"1553\">T\u00e0i kho\u1ea3n 3362 \u2013 Ph\u1ea3i n\u1ed9p c\u1ea5p tr\u00ean v\u1ec1 ph\u00ed b\u1ea3o hi\u1ec3m ti\u1ec1n g\u1eedi:<\/strong> M\u1edf t\u1ea1i c\u00e1c Chi nh\u00e1nh \u0111\u1ec3 ph\u1ea3n \u00e1nh s\u1ed1 ph\u00ed b\u1ea3o hi\u1ec3m ti\u1ec1n g\u1eedi ph\u00e1t sinh trong k\u1ef3, c\u1ea7n ph\u1ea3i n\u1ed9p cho Tr\u1ee5 s\u1edf ch\u00ednh.<\/li>\n<li data-start=\"1663\" data-end=\"1905\"><strong data-start=\"1665\" data-end=\"1767\">T\u00e0i kho\u1ea3n 3363 \u2013 Ph\u1ea3i n\u1ed9p c\u1ea5p tr\u00ean v\u1ec1 thu thanh l\u00fd t\u00e0i s\u1ea3n c\u1ee7a t\u1ed5 ch\u1ee9c tham gia b\u1ea3o hi\u1ec3m ti\u1ec1n g\u1eedi:<\/strong> D\u00f9ng t\u1ea1i c\u00e1c Chi nh\u00e1nh \u0111\u1ec3 ghi nh\u1eadn s\u1ed1 ti\u1ec1n thu t\u1eeb thanh l\u00fd t\u00e0i s\u1ea3n c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c tham gia b\u1ea3o hi\u1ec3m ti\u1ec1n g\u1eedi, ph\u1ea3i n\u1ed9p cho Tr\u1ee5 s\u1edf ch\u00ednh.<\/li>\n<li data-start=\"1906\" data-end=\"2125\"><strong data-start=\"1908\" data-end=\"1972\">T\u00e0i kho\u1ea3n 3364 \u2013 Ph\u1ea3i tr\u1ea3 c\u1ea5p d\u01b0\u1edbi v\u1ec1 chi tr\u1ea3 ti\u1ec1n b\u1ea3o hi\u1ec3m:<\/strong> M\u1edf t\u1ea1i Tr\u1ee5 s\u1edf ch\u00ednh \u0111\u1ec3 ph\u1ea3n \u00e1nh s\u1ed1 ti\u1ec1n ph\u1ea3i chuy\u1ec3n cho c\u00e1c Chi nh\u00e1nh nh\u1eb1m chi tr\u1ea3 b\u1ea3o hi\u1ec3m cho ng\u01b0\u1eddi g\u1eedi ti\u1ec1n theo quy\u1ebft \u0111\u1ecbnh chi tr\u1ea3 c\u1ee7a Tr\u1ee5 s\u1edf ch\u00ednh.<\/li>\n<li data-start=\"2126\" data-end=\"2341\"><strong data-start=\"2128\" data-end=\"2212\">T\u00e0i kho\u1ea3n 3365 \u2013 Ph\u1ea3i tr\u1ea3 c\u1ea5p tr\u00ean v\u1ec1 ti\u1ec1n chi tr\u1ea3 b\u1ea3o hi\u1ec3m kh\u00f4ng c\u00f3 ng\u01b0\u1eddi nh\u1eadn:<\/strong> M\u1edf t\u1ea1i c\u00e1c Chi nh\u00e1nh \u0111\u1ec3 ghi nh\u1eadn s\u1ed1 ti\u1ec1n chi tr\u1ea3 b\u1ea3o hi\u1ec3m cho ng\u01b0\u1eddi g\u1eedi ti\u1ec1n kh\u00f4ng c\u00f3 ng\u01b0\u1eddi nh\u1eadn, ph\u1ea3i n\u1ed9p l\u1ea1i cho Tr\u1ee5 s\u1edf ch\u00ednh.<\/li>\n<li data-start=\"2342\" data-end=\"2544\"><strong data-start=\"2344\" data-end=\"2413\">T\u00e0i kho\u1ea3n 3366 \u2013 Ph\u1ea3i n\u1ed9p c\u1ea5p tr\u00ean v\u1ec1 ch\u00eanh l\u1ec7ch thu l\u1edbn h\u01a1n chi:<\/strong> D\u00f9ng t\u1ea1i c\u00e1c Chi nh\u00e1nh \u0111\u1ec3 ph\u1ea3n \u00e1nh s\u1ed1 ch\u00eanh l\u1ec7ch thu l\u1edbn h\u01a1n chi trong ho\u1ea1t \u0111\u1ed9ng b\u1ea3o hi\u1ec3m ti\u1ec1n g\u1eedi, c\u1ea7n ph\u1ea3i n\u1ed9p cho Tr\u1ee5 s\u1edf ch\u00ednh.<\/li>\n<li data-start=\"2545\" data-end=\"2728\"><strong data-start=\"2547\" data-end=\"2616\">T\u00e0i kho\u1ea3n 3367 \u2013 Ph\u1ea3i tr\u1ea3 c\u1ea5p d\u01b0\u1edbi v\u1ec1 ch\u00eanh l\u1ec7ch thu nh\u1ecf h\u01a1n chi:<\/strong> M\u1edf t\u1ea1i Tr\u1ee5 s\u1edf ch\u00ednh \u0111\u1ec3 ghi nh\u1eadn s\u1ed1 ch\u00eanh l\u1ec7ch thu nh\u1ecf h\u01a1n chi ph\u00e1t sinh trong k\u1ef3, c\u1ea7n c\u1ea5p b\u00f9 cho c\u00e1c Chi nh\u00e1nh.<\/li>\n<li data-start=\"2729\" data-end=\"2911\" data-is-last-node=\"\"><strong data-start=\"2731\" data-end=\"2773\">T\u00e0i kho\u1ea3n 3368 \u2013 Ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9 kh\u00e1c:<\/strong> Ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9 kh\u00e1c kh\u00f4ng thu\u1ed9c c\u00e1c kho\u1ea3n tr\u00ean, gi\u1eefa Tr\u1ee5 s\u1edf ch\u00ednh v\u00e0 c\u00e1c Chi nh\u00e1nh, ho\u1eb7c gi\u1eefa c\u00e1c Chi nh\u00e1nh v\u1edbi nhau.<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"aligncenter wp-image-236007 size-full\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2025\/02\/MyIC_Article_78543.jpg\" alt=\"2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a t\u00e0i kho\u1ea3n 336\" width=\"730\" height=\"410\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2025\/02\/MyIC_Article_78543.jpg?v=1739260119 730w, https:\/\/gtax.vn\/wp-content\/uploads\/2025\/02\/MyIC_Article_78543-300x168.jpg?v=1739260119 300w\" sizes=\"(max-width: 730px) 100vw, 730px\" \/><\/p>\n<h3><span class=\"ez-toc-section\" id=\"3_Phuong_phap_ke_toan_tai_khoan_336_%E2%80%93_Phai_tra_noi_bo\"><\/span><span id=\"4_Phuong_phap_ke_toan_tai_khoan_336_-_Phai_tra_noi_bo\" class=\"ez-toc-section\">3<\/span>. Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n t\u00e0i kho\u1ea3n 336 \u2013 Ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-start=\"0\" data-end=\"199\">M\u1ed7i giao d\u1ecbch \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n trong T\u00e0i kho\u1ea3n 336 c\u00f3 c\u00e1ch x\u1eed l\u00fd ri\u00eang d\u1ef1a tr\u00ean t\u00ednh ch\u1ea5t c\u1ee5 th\u1ec3, v\u00ec v\u1eady doanh nghi\u1ec7p c\u1ea7n hi\u1ec3u r\u00f5 b\u1ea3n ch\u1ea5t c\u1ee7a t\u1eebng giao d\u1ecbch \u0111\u1ec3 \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p h\u1ea1ch to\u00e1n th\u00edch h\u1ee3p.<\/p>\n<p data-start=\"201\" data-end=\"417\">C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b, kho\u1ea3n 3, \u0110i\u1ec1u 18 Th\u00f4ng t\u01b0 177\/2015\/TT-BTC v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 giao d\u1ecbch kinh t\u1ebf ch\u1ee7 y\u1ebfu t\u1ea1i tr\u1ee5 s\u1edf ch\u00ednh, \u0111\u1ed1i v\u1edbi t\u00e0i kho\u1ea3n ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9 (t\u00e0i kho\u1ea3n 336), c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/p>\n<p>3.1 T\u1ea1i \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c<\/p>\n<p data-start=\"459\" data-end=\"608\"><strong data-start=\"459\" data-end=\"608\">a) Khi c\u00e1c \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c nh\u01b0 chi nh\u00e1nh, c\u1eeda h\u00e0ng, ban qu\u1ea3n l\u00fd d\u1ef1 \u00e1n nh\u1eadn v\u1ed1n t\u1eeb doanh nghi\u1ec7p ho\u1eb7c \u0111\u01a1n v\u1ecb c\u1ea5p tr\u00ean, ghi nh\u1eadn nh\u01b0 sau:<\/strong><\/p>\n<ul data-start=\"609\" data-end=\"692\">\n<li data-start=\"609\" data-end=\"660\">N\u1ee3 c\u00e1c t\u00e0i kho\u1ea3n 111, 112, 152, 155, 156, 211, 213, 217\u2026<\/li>\n<li data-start=\"661\" data-end=\"692\">C\u00f3 t\u00e0i kho\u1ea3n 3361 \u2013 Ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9.<\/li>\n<\/ul>\n<p data-start=\"694\" data-end=\"889\"><strong data-start=\"694\" data-end=\"889\">b) Ghi nh\u1eadn c\u00e1c kho\u1ea3n ph\u1ea3i thanh to\u00e1n \u0111\u1ed1i v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb n\u1ed9i b\u1ed9 kh\u00e1c khi nh\u1eadn s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 chuy\u1ec3n giao t\u1eeb c\u00e1c \u0111\u01a1n v\u1ecb n\u1ed9i b\u1ed9 ho\u1eb7c li\u00ean quan \u0111\u1ebfn vi\u1ec7c thanh to\u00e1n h\u1ed9, chi tr\u1ea3 thay.<\/strong><\/p>\n<ul data-start=\"890\" data-end=\"1095\">\n<li data-start=\"890\" data-end=\"915\">N\u1ee3 c\u00e1c t\u00e0i kho\u1ea3n 152, 153, 156<\/li>\n<li data-start=\"916\" data-end=\"952\">N\u1ee3 t\u00e0i kho\u1ea3n 331 \u2013 Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n<\/li>\n<li data-start=\"953\" data-end=\"983\">N\u1ee3 t\u00e0i kho\u1ea3n 641 \u2013 Chi ph\u00ed b\u00e1n h\u00e0ng<\/li>\n<li data-start=\"984\" data-end=\"1026\">N\u1ee3 t\u00e0i kho\u1ea3n 642 \u2013 Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p<\/li>\n<li data-start=\"1027\" data-end=\"1064\">N\u1ee3 t\u00e0i kho\u1ea3n 133 \u2013 Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/li>\n<li data-start=\"1065\" data-end=\"1095\">C\u00f3 t\u00e0i kho\u1ea3n 336 \u2013 Ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9.<\/li>\n<\/ul>\n<p data-start=\"1097\" data-end=\"1170\"><strong data-start=\"1097\" data-end=\"1170\">c) Khi thu ti\u1ec1n h\u1ed9 ho\u1eb7c vay c\u00e1c \u0111\u01a1n v\u1ecb n\u1ed9i b\u1ed9 kh\u00e1c, ghi nh\u1eadn nh\u01b0 sau:<\/strong><\/p>\n<ul data-start=\"1171\" data-end=\"1225\">\n<li data-start=\"1171\" data-end=\"1194\">N\u1ee3 c\u00e1c t\u00e0i kho\u1ea3n 111, 112, \u2026<\/li>\n<li data-start=\"1195\" data-end=\"1225\">C\u00f3 t\u00e0i kho\u1ea3n 336 \u2013 Ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9.<\/li>\n<\/ul>\n<p data-start=\"1227\" data-end=\"1362\"><strong data-start=\"1227\" data-end=\"1362\">d) Khi thanh to\u00e1n c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p cho doanh nghi\u1ec7p v\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb n\u1ed9i b\u1ed9 v\u1ec1 c\u00e1c kho\u1ea3n chi h\u1ed9, thu h\u1ed9, ghi nh\u1eadn nh\u01b0 sau:<\/strong><\/p>\n<ul data-start=\"1363\" data-end=\"1416\">\n<li data-start=\"1363\" data-end=\"1392\">N\u1ee3 t\u00e0i kho\u1ea3n 336 \u2013 Ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9<\/li>\n<li data-start=\"1393\" data-end=\"1416\">C\u00f3 c\u00e1c t\u00e0i kho\u1ea3n 111, 112, \u2026<\/li>\n<\/ul>\n<p data-start=\"1418\" data-end=\"1543\"><strong data-start=\"1418\" data-end=\"1543\">\u0111) Khi c\u00f3 quy\u1ebft \u0111\u1ecbnh \u0111i\u1ec1u chuy\u1ec3n t\u00e0i s\u1ea3n cho c\u00e1c \u0111\u01a1n v\u1ecb trong n\u1ed9i b\u1ed9 v\u00e0 quy\u1ebft \u0111\u1ecbnh gi\u1ea3m v\u1ed1n kinh doanh, ghi nh\u1eadn nh\u01b0 sau:<\/strong><\/p>\n<ul data-start=\"1544\" data-end=\"1681\">\n<li data-start=\"1544\" data-end=\"1580\">N\u1ee3 t\u00e0i kho\u1ea3n 336 \u2013 Ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9 (3361)<\/li>\n<li data-start=\"1581\" data-end=\"1637\">N\u1ee3 t\u00e0i kho\u1ea3n 214 \u2013 Hao m\u00f2n TSC\u0110 (n\u1ebfu \u0111i\u1ec1u chuy\u1ec3n TSC\u0110, B\u0110S\u0110T)<\/li>\n<li data-start=\"1638\" data-end=\"1681\">C\u00f3 c\u00e1c t\u00e0i kho\u1ea3n 152, 155, 156, 211, 213, 217\u2026..<\/li>\n<\/ul>\n<p data-start=\"1683\" data-end=\"1791\"><strong data-start=\"1683\" data-end=\"1791\">e) B\u00f9 tr\u1eeb c\u00e1c kho\u1ea3n ph\u1ea3i thu v\u00e0 ph\u1ea3i tr\u1ea3 ph\u00e1t sinh t\u1eeb giao d\u1ecbch v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb n\u1ed9i b\u1ed9, ghi nh\u1eadn nh\u01b0 sau:<\/strong><\/p>\n<ul data-start=\"1792\" data-end=\"1852\">\n<li data-start=\"1792\" data-end=\"1821\">N\u1ee3 t\u00e0i kho\u1ea3n 336 \u2013 Ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9<\/li>\n<li data-start=\"1822\" data-end=\"1852\">C\u00f3 t\u00e0i kho\u1ea3n 136 \u2013 Ph\u1ea3i thu n\u1ed9i b\u1ed9.<\/li>\n<\/ul>\n<p data-start=\"1854\" data-end=\"2150\"><strong data-start=\"1854\" data-end=\"2150\">g) Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00e2n c\u1ea5p k\u1ebf to\u00e1n \u0111\u1ebfn l\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i (t\u00e0i kho\u1ea3n 421), \u0111\u1ecbnh k\u1ef3 \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c k\u1ebft chuy\u1ec3n c\u00e1c kho\u1ea3n doanh thu, thu nh\u1eadp, chi ph\u00ed tr\u1ef1c ti\u1ebfp qua t\u00e0i kho\u1ea3n 336 \u2013 Ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9 ho\u1eb7c qua t\u00e0i kho\u1ea3n 911 \u2013 X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh, ghi:<\/strong><\/p>\n<p data-start=\"2152\" data-end=\"2183\">K\u1ebft chuy\u1ec3n doanh thu, thu nh\u1eadp:<\/p>\n<ul data-start=\"2184\" data-end=\"2458\">\n<li data-start=\"2184\" data-end=\"2204\">N\u1ee3 c\u00e1c t\u00e0i kho\u1ea3n 511, 711<\/li>\n<li data-start=\"2205\" data-end=\"2339\">C\u00f3 t\u00e0i kho\u1ea3n 911 \u2013 X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh (Trong tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c th\u1ef1c hi\u1ec7n ghi nh\u1eadn k\u1ebft qu\u1ea3 kinh doanh trong k\u1ef3)<\/li>\n<li data-start=\"2340\" data-end=\"2458\">C\u00f3 t\u00e0i kho\u1ea3n 336 \u2013 Ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9 (Trong tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c kh\u00f4ng theo d\u00f5i k\u1ebft qu\u1ea3 kinh doanh trong k\u1ef3)<\/li>\n<\/ul>\n<p data-start=\"2460\" data-end=\"2608\">\u0110\u1ecbnh k\u1ef3, \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c \u0111\u01b0\u1ee3c ph\u00e2n c\u1ea5p theo d\u00f5i k\u1ebft qu\u1ea3 kinh doanh trong k\u1ef3 k\u1ebft chuy\u1ec3n k\u1ebft qu\u1ea3 kinh doanh (l\u00e3i) l\u00ean \u0111\u01a1n v\u1ecb c\u1ea5p tr\u00ean, ghi:<\/p>\n<ul data-start=\"2609\" data-end=\"2681\">\n<li data-start=\"2609\" data-end=\"2650\">N\u1ee3 t\u00e0i kho\u1ea3n 911 \u2013 X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh<\/li>\n<li data-start=\"2651\" data-end=\"2681\">C\u00f3 t\u00e0i kho\u1ea3n 336 \u2013 Ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9.<\/li>\n<\/ul>\n<p data-start=\"2683\" data-end=\"2712\">K\u1ebft chuy\u1ec3n c\u00e1c kho\u1ea3n chi ph\u00ed:<\/p>\n<ul data-start=\"2713\" data-end=\"2978\">\n<li data-start=\"2713\" data-end=\"2823\">N\u1ee3 t\u00e0i kho\u1ea3n 336 \u2013 Ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9 (n\u1ebfu \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00e2n c\u1ea5p theo d\u00f5i k\u1ebft qu\u1ea3 kinh doanh)<\/li>\n<li data-start=\"2824\" data-end=\"2946\">N\u1ee3 t\u00e0i kho\u1ea3n 911 \u2013 X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh (n\u1ebfu \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c \u0111\u01b0\u1ee3c ph\u00e2n c\u1ea5p theo d\u00f5i k\u1ebft qu\u1ea3 kinh doanh ri\u00eang)<\/li>\n<li data-start=\"2947\" data-end=\"2978\">C\u00f3 c\u00e1c t\u00e0i kho\u1ea3n 632, 635, 641, 642.<\/li>\n<\/ul>\n<p data-start=\"2980\" data-end=\"3134\">\u0110\u1ecbnh k\u1ef3, \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c \u0111\u01b0\u1ee3c ph\u00e2n c\u1ea5p theo d\u00f5i k\u1ebft qu\u1ea3 kinh doanh trong k\u1ef3 k\u1ebft chuy\u1ec3n k\u1ebft qu\u1ea3 kinh doanh (l\u1ed7) chuy\u1ec3n l\u00ean \u0111\u01a1n v\u1ecb c\u1ea5p tr\u00ean, ghi:<\/p>\n<ul data-start=\"3135\" data-end=\"3207\">\n<li data-start=\"3135\" data-end=\"3164\">N\u1ee3 t\u00e0i kho\u1ea3n 336 \u2013 Ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9<\/li>\n<li data-start=\"3165\" data-end=\"3207\">C\u00f3 t\u00e0i kho\u1ea3n 911 \u2013 X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh.<\/li>\n<\/ul>\n<p data-start=\"3209\" data-end=\"3361\"><strong data-start=\"3209\" data-end=\"3361\">h) Tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c ph\u00e2n c\u1ea5p h\u1ea1ch to\u00e1n \u0111\u1ebfn l\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i, \u0111\u1ecbnh k\u1ef3 k\u1ebft chuy\u1ec3n l\u1ee3i nhu\u1eadn n\u00e0y cho \u0111\u01a1n v\u1ecb c\u1ea5p tr\u00ean, ghi nh\u1eadn nh\u01b0 sau:<\/strong><\/p>\n<p data-start=\"3363\" data-end=\"3383\">K\u1ebft chuy\u1ec3n l\u00e3i, ghi:<\/p>\n<ul data-start=\"3384\" data-end=\"3462\">\n<li data-start=\"3384\" data-end=\"3431\">N\u1ee3 t\u00e0i kho\u1ea3n 421 \u2013 L\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i<\/li>\n<li data-start=\"3432\" data-end=\"3462\">C\u00f3 t\u00e0i kho\u1ea3n 336 \u2013 Ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9.<\/li>\n<\/ul>\n<p data-start=\"3464\" data-end=\"3483\">K\u1ebft chuy\u1ec3n l\u1ed7, ghi:<\/p>\n<ul data-start=\"3484\" data-end=\"3562\">\n<li data-start=\"3484\" data-end=\"3513\">N\u1ee3 t\u00e0i kho\u1ea3n 336 \u2013 Ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9<\/li>\n<li data-start=\"3514\" data-end=\"3562\">C\u00f3 t\u00e0i kho\u1ea3n 421 \u2013 L\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i.<\/li>\n<\/ul>\n<p>3.2 T\u1ea1i \u0111\u01a1n v\u1ecb c\u1ea5p tr\u00ean<\/p>\n<p data-start=\"3593\" data-end=\"3658\">H\u1ea1ch to\u00e1n t\u1ea1i doanh nghi\u1ec7p c\u00f3 \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c nh\u01b0 sau:<\/p>\n<p data-start=\"3660\" data-end=\"3758\"><strong data-start=\"3660\" data-end=\"3758\">a) S\u1ed1 qu\u1ef9 khen th\u01b0\u1edfng, ph\u00fac l\u1ee3i ph\u1ea3i c\u1ea5p cho c\u00e1c \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c, ghi nh\u1eadn nh\u01b0 sau:<\/strong><\/p>\n<ul data-start=\"3759\" data-end=\"3829\">\n<li data-start=\"3759\" data-end=\"3798\">N\u1ee3 t\u00e0i kho\u1ea3n 353 \u2013 Qu\u1ef9 khen th\u01b0\u1edfng, ph\u00fac l\u1ee3i<\/li>\n<li data-start=\"3799\" data-end=\"3829\">C\u00f3 t\u00e0i kho\u1ea3n 336 \u2013 Ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9.<\/li>\n<\/ul>\n<p data-start=\"3831\" data-end=\"3910\"><strong data-start=\"3831\" data-end=\"3910\">b) C\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 cho c\u00e1c \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c, ghi nh\u1eadn nh\u01b0 sau:<\/strong><\/p>\n<ul data-start=\"3911\" data-end=\"4227\">\n<li data-start=\"3911\" data-end=\"3946\">N\u1ee3 t\u00e0i kho\u1ea3n 152 \u2013 Nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u<\/li>\n<li data-start=\"3947\" data-end=\"3977\">N\u1ee3 t\u00e0i kho\u1ea3n 153 \u2013 C\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5<\/li>\n<li data-start=\"3978\" data-end=\"4005\">N\u1ee3 t\u00e0i kho\u1ea3n 211 \u2013 TSC\u0110 h\u1eefu h\u00ecnh<\/li>\n<li data-start=\"4006\" data-end=\"4042\">N\u1ee3 t\u00e0i kho\u1ea3n 331 \u2013 Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n<\/li>\n<li data-start=\"4043\" data-end=\"4085\">N\u1ee3 t\u00e0i kho\u1ea3n 623 \u2013 Chi ph\u00ed s\u1eed d\u1ee5ng m\u00e1y thi c\u00f4ng<\/li>\n<li data-start=\"4086\" data-end=\"4122\">N\u1ee3 t\u00e0i kho\u1ea3n 627 \u2013 Chi ph\u00ed s\u1ea3n xu\u1ea5t chung<\/li>\n<li data-start=\"4123\" data-end=\"4153\">N\u1ee3 t\u00e0i kho\u1ea3n 641 \u2013 Chi ph\u00ed b\u00e1n h\u00e0ng<\/li>\n<li data-start=\"4154\" data-end=\"4196\">N\u1ee3 t\u00e0i kho\u1ea3n 642 \u2013 Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p<\/li>\n<li data-start=\"4197\" data-end=\"4227\">C\u00f3 t\u00e0i kho\u1ea3n 336 \u2013 Ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9.<\/li>\n<\/ul>\n<p data-start=\"4229\" data-end=\"4323\"><strong data-start=\"4229\" data-end=\"4323\">c) Khi thanh to\u00e1n c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 cho c\u00e1c \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c, ghi nh\u1eadn nh\u01b0 sau:<\/strong><\/p>\n<ul data-start=\"4324\" data-end=\"4377\">\n<li data-start=\"4324\" data-end=\"4353\">N\u1ee3 t\u00e0i kho\u1ea3n 336 \u2013 Ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9<\/li>\n<li data-start=\"4354\" data-end=\"4377\">C\u00f3 c\u00e1c t\u00e0i kho\u1ea3n 111, 112, \u2026<\/li>\n<\/ul>\n<p data-start=\"4379\" data-end=\"4449\"><strong data-start=\"4379\" data-end=\"4449\">d) B\u00f9 tr\u1eeb c\u00e1c kho\u1ea3n ph\u1ea3i thu v\u00e0 ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9, ghi nh\u1eadn nh\u01b0 sau:<\/strong><\/p>\n<ul data-start=\"4450\" data-end=\"4510\">\n<li data-start=\"4450\" data-end=\"4479\">N\u1ee3 t\u00e0i kho\u1ea3n 336 \u2013 Ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9<\/li>\n<li data-start=\"4480\" data-end=\"4510\">C\u00f3 t\u00e0i kho\u1ea3n 136 \u2013 Ph\u1ea3i thu n\u1ed9i b\u1ed9.<\/li>\n<\/ul>\n<p data-start=\"4512\" data-end=\"4826\" data-is-last-node=\"\">Vi\u1ec7c h\u1ea1ch to\u00e1n T\u00e0i kho\u1ea3n 336 \u0111\u00f3ng vai tr\u00f2 thi\u1ebft y\u1ebfu trong qu\u1ea3n l\u00fd chi ph\u00ed v\u00e0 ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh n\u1ed9i b\u1ed9 c\u1ee7a doanh nghi\u1ec7p. C\u00e1c ph\u01b0\u01a1ng ph\u00e1p ph\u00e2n lo\u1ea1i v\u00e0 ghi nh\u1eadn giao d\u1ecbch tr\u00ean t\u00e0i kho\u1ea3n n\u00e0y gi\u00fap theo d\u00f5i ch\u00ednh x\u00e1c c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 gi\u1eefa c\u00e1c \u0111\u01a1n v\u1ecb th\u00e0nh vi\u00ean, t\u1eeb \u0111\u00f3 \u0111\u1ea3m b\u1ea3o vi\u1ec7c ph\u00e2n b\u1ed5 chi ph\u00ed h\u1ee3p l\u00fd v\u00e0 minh b\u1ea1ch.<\/p>\n<p data-start=\"4512\" data-end=\"4826\" data-is-last-node=\"\"><img decoding=\"async\" class=\"aligncenter wp-image-236008 size-full\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2025\/02\/accounting-team-analysing-accounting-information-703-\u00d7-396.jpg\" alt=\"3. Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n t\u00e0i kho\u1ea3n 336 \u2013 Ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9\" width=\"703\" height=\"396\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2025\/02\/accounting-team-analysing-accounting-information-703-\u00d7-396.jpg?v=1739260119 703w, https:\/\/gtax.vn\/wp-content\/uploads\/2025\/02\/accounting-team-analysing-accounting-information-703-\u00d7-396-300x169.jpg?v=1739260119 300w\" sizes=\"(max-width: 703px) 100vw, 703px\" \/><\/p>\n<p data-start=\"4512\" data-end=\"4826\" data-is-last-node=\"\"><a href=\"https:\/\/gtax.vn\/english\/ke-toan-tron-goi\/\">D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n tr\u1ecdn g\u00f3i t\u1ea1i Gtax<\/a> 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!<\/p>","protected":false},"excerpt":{"rendered":"<p>T\u00e0i kho\u1ea3n 336 \u2013 Ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9 l\u00e0 c\u00f4ng c\u1ee5 quan tr\u1ecdng gi\u00fap doanh nghi\u1ec7p qu\u1ea3n l\u00fd v\u00e0 theo d\u00f5i hi\u1ec7u qu\u1ea3 c\u00e1c giao d\u1ecbch t\u00e0i ch\u00ednh n\u1ed9i b\u1ed9 gi\u1eefa c\u00e1c \u0111\u01a1n v\u1ecb th\u00e0nh vi\u00ean trong c\u00f9ng m\u1ed9t t\u1eadp \u0111o\u00e0n ho\u1eb7c h\u1ec7 th\u1ed1ng doanh nghi\u1ec7p. T\u00e0i kho\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 ghi nh\u1eadn [&#8230;]\n","protected":false},"author":1,"featured_media":236007,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-236005","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\/236005"}],"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=236005"}],"version-history":[{"count":2,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/236005\/revisions"}],"predecessor-version":[{"id":236052,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/236005\/revisions\/236052"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/media\/236007"}],"wp:attachment":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/media?parent=236005"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/categories?post=236005"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/tags?post=236005"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}