{"id":236505,"date":"2025-05-15T11:01:40","date_gmt":"2025-05-15T04:01:40","guid":{"rendered":"https:\/\/gtax.vn\/?p=236505"},"modified":"2025-07-09T16:04:52","modified_gmt":"2025-07-09T09:04:52","slug":"ke-toan-xay-dung","status":"publish","type":"post","link":"https:\/\/gtax.vn\/english\/ke-toan-xay-dung\/","title":{"rendered":"K\u1ebf To\u00e1n \u0110\u1ea7u T\u01b0 X\u00e2y D\u1ef1ng C\u01a1 B\u1ea3n \u2013 Quy Tr\u00ecnh, Nghi\u1ec7p V\u1ee5 V\u00e0 Kinh Nghi\u1ec7m H\u1ea1ch To\u00e1n Th\u1ef1c T\u1ebf | gtax.vn"},"content":{"rendered":"<p class=\"\" data-start=\"370\" data-end=\"762\"><strong data-start=\"370\" data-end=\"405\">\u0110\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n (\u0110TXDCB)<\/strong> l\u00e0 l\u0129nh v\u1ef1c c\u00f3 quy tr\u00ecnh ph\u1ee9c t\u1ea1p, nhi\u1ec1u giai \u0111o\u1ea1n, th\u1eddi gian th\u1ef1c hi\u1ec7n d\u00e0i, v\u1ed1n \u0111\u1ea7u t\u01b0 l\u1edbn v\u00e0 li\u00ean quan \u0111\u1ebfn nhi\u1ec1u b\u00ean nh\u01b0 ch\u1ee7 \u0111\u1ea7u t\u01b0, nh\u00e0 th\u1ea7u, ban qu\u1ea3n l\u00fd d\u1ef1 \u00e1n, c\u01a1 quan t\u00e0i ch\u00ednh. V\u00ec v\u1eady, c\u00f4ng t\u00e1c <strong data-start=\"606\" data-end=\"640\">k\u1ebf to\u00e1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n<\/strong> \u0111\u00f3ng vai tr\u00f2 v\u00f4 c\u00f9ng quan tr\u1ecdng, \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn vi\u1ec7c quy\u1ebft to\u00e1n v\u1ed1n \u0111\u1ea7u t\u01b0, ki\u1ec3m so\u00e1t chi ph\u00ed v\u00e0 hi\u1ec7u qu\u1ea3 d\u1ef1 \u00e1n.<\/p>\n<p class=\"\" data-start=\"764\" data-end=\"931\">Trong b\u00e0i vi\u1ebft n\u00e0y, <strong data-start=\"784\" data-end=\"795\">gtax.vn<\/strong> s\u1ebd gi\u00fap b\u1ea1n hi\u1ec3u r\u00f5 b\u1ea3n ch\u1ea5t k\u1ebf to\u00e1n \u0111\u1ea7u t\u01b0 XDCB, c\u00e1c nghi\u1ec7p v\u1ee5 c\u1ea7n n\u1eafm, t\u00e0i kho\u1ea3n s\u1eed d\u1ee5ng v\u00e0 quy tr\u00ecnh h\u1ea1ch to\u00e1n c\u1ee5 th\u1ec3 trong th\u1ef1c t\u1ebf.<\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_85 counter-hierarchy ez-toc-counter ez-toc-light-blue ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title ez-toc-toggle\" style=\"cursor:pointer\">M\u1ee5c L\u1ee5c<\/p>\n<span class=\"ez-toc-title-toggle\"><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/gtax.vn\/english\/ke-toan-xay-dung\/#Ke_toan_dau_tu_xay_dung_co_ban\" >K\u1ebf to\u00e1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/gtax.vn\/english\/ke-toan-xay-dung\/#Dac_diem_cua_hoat_dong_dau_tu_xay_dung_co_ban\" >\u0110\u1eb7c \u0111i\u1ec3m c\u1ee7a ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n<\/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\/ke-toan-xay-dung\/#Nhiem_vu_cua_ke_toan_dau_tu_xay_dung_co_ban\" >Nhi\u1ec7m v\u1ee5 c\u1ee7a k\u1ebf to\u00e1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n<\/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\/ke-toan-xay-dung\/#He_thong_tai_khoan_ke_toan_su_dung\" >H\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n s\u1eed d\u1ee5ng<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/gtax.vn\/english\/ke-toan-xay-dung\/#Quy_trinh_hach_toan_ke_toan_dau_tu_xay_dung_co_ban\" >Quy tr\u00ecnh h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/gtax.vn\/english\/ke-toan-xay-dung\/#Buoc_1_Nhan_von_dau_tu\" >B\u01b0\u1edbc 1: Nh\u1eadn v\u1ed1n \u0111\u1ea7u t\u01b0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/gtax.vn\/english\/ke-toan-xay-dung\/#Buoc_2_Tam_ung_cho_nha_thau\" >B\u01b0\u1edbc 2: T\u1ea1m \u1ee9ng cho nh\u00e0 th\u1ea7u<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/gtax.vn\/english\/ke-toan-xay-dung\/#Buoc_3_Ghi_nhan_chi_phi_xay_dung_do_dang\" >B\u01b0\u1edbc 3: Ghi nh\u1eadn chi ph\u00ed x\u00e2y d\u1ef1ng d\u1edf dang<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/gtax.vn\/english\/ke-toan-xay-dung\/#Buoc_4_Quyet_toan_cong_trinh\" >B\u01b0\u1edbc 4: Quy\u1ebft to\u00e1n c\u00f4ng tr\u00ecnh<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/gtax.vn\/english\/ke-toan-xay-dung\/#Buoc_5_Ghi_tang_nguon_von_neu_la_don_vi_nhan_von\" >B\u01b0\u1edbc 5: Ghi t\u0103ng ngu\u1ed3n v\u1ed1n (n\u1ebfu l\u00e0 \u0111\u01a1n v\u1ecb nh\u1eadn v\u1ed1n)<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/gtax.vn\/english\/ke-toan-xay-dung\/#Phan_loai_chi_phi_dau_tu_xay_dung_co_ban\" >Ph\u00e2n lo\u1ea1i chi ph\u00ed \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/gtax.vn\/english\/ke-toan-xay-dung\/#Mau_chung_tu_trong_ke_toan_dau_tu_XDCB\" >M\u1eabu ch\u1ee9ng t\u1eeb trong k\u1ebf to\u00e1n \u0111\u1ea7u t\u01b0 XDCB<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/gtax.vn\/english\/ke-toan-xay-dung\/#Luu_y_quan_trong_khi_lam_ke_toan_dau_tu_xay_dung_co_ban\" >L\u01b0u \u00fd quan tr\u1ecdng khi l\u00e0m k\u1ebf to\u00e1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/gtax.vn\/english\/ke-toan-xay-dung\/#Tach_rieng_tung_du_an\" >T\u00e1ch ri\u00eang t\u1eebng d\u1ef1 \u00e1n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/gtax.vn\/english\/ke-toan-xay-dung\/#Theo_doi_tung_giai_doan_dau_tu\" >Theo d\u00f5i t\u1eebng giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/gtax.vn\/english\/ke-toan-xay-dung\/#Doi_chieu_khoi_luong_thuong_xuyen\" >\u0110\u1ed1i chi\u1ebfu kh\u1ed1i l\u01b0\u1ee3ng th\u01b0\u1eddng xuy\u00ean<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/gtax.vn\/english\/ke-toan-xay-dung\/#Luu_tru_day_du_ho_so_phap_ly\" >L\u01b0u tr\u1eef \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 ph\u00e1p l\u00fd<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/gtax.vn\/english\/ke-toan-xay-dung\/#Quyet_toan_von_dau_tu_xay_dung_hoan_thanh\" >Quy\u1ebft to\u00e1n v\u1ed1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng ho\u00e0n th\u00e0nh<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/gtax.vn\/english\/ke-toan-xay-dung\/#Dich_vu_ke_toan_%E2%80%93_quyet_toan_dau_tu_XDCB_tai_gtaxvn\" >D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n \u2013 quy\u1ebft to\u00e1n \u0111\u1ea7u t\u01b0 XDCB t\u1ea1i gtax.vn<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/gtax.vn\/english\/ke-toan-xay-dung\/#Uu_diem_dich_vu_tai_gtaxvn\" >\u01afu \u0111i\u1ec3m d\u1ecbch v\u1ee5 t\u1ea1i gtax.vn:<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 class=\"\" data-start=\"938\" data-end=\"981\"><span class=\"ez-toc-section\" id=\"Ke_toan_dau_tu_xay_dung_co_ban\"><\/span>K\u1ebf to\u00e1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><img fetchpriority=\"high\" decoding=\"async\" class=\"aligncenter wp-image-236508 size-full\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2025\/05\/kt_dau-tu-xay-dung.jpg\" alt=\"K\u1ebf to\u00e1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n l\u00e0 g\u00ec?\" width=\"681\" height=\"455\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2025\/05\/kt_dau-tu-xay-dung.jpg?v=1747281157 681w, https:\/\/gtax.vn\/wp-content\/uploads\/2025\/05\/kt_dau-tu-xay-dung-300x200.jpg?v=1747281157 300w\" sizes=\"(max-width: 681px) 100vw, 681px\" \/><\/p>\n<p class=\"\" data-start=\"983\" data-end=\"1196\">L\u00e0 c\u00f4ng t\u00e1c ghi nh\u1eadn, theo d\u00f5i v\u00e0 ph\u1ea3n \u00e1nh \u0111\u1ea7y \u0111\u1ee7 c\u00e1c ho\u1ea1t \u0111\u1ed9ng li\u00ean quan \u0111\u1ebfn <strong data-start=\"1061\" data-end=\"1106\">qu\u00e1 tr\u00ecnh \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/strong>, t\u1eeb l\u1eadp d\u1ef1 to\u00e1n, gi\u1ea3i ng\u00e2n, thanh to\u00e1n kh\u1ed1i l\u01b0\u1ee3ng, nghi\u1ec7m thu \u0111\u1ebfn b\u00e0n giao v\u00e0 quy\u1ebft to\u00e1n.<\/p>\n<h2 class=\"\" data-start=\"1203\" data-end=\"1254\"><span class=\"ez-toc-section\" id=\"Dac_diem_cua_hoat_dong_dau_tu_xay_dung_co_ban\"><\/span>\u0110\u1eb7c \u0111i\u1ec3m c\u1ee7a ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul data-start=\"1256\" data-end=\"1645\">\n<li class=\"\" data-start=\"1256\" data-end=\"1324\">\n<p class=\"\" data-start=\"1258\" data-end=\"1324\"><strong data-start=\"1258\" data-end=\"1279\">Chu k\u1ef3 \u0111\u1ea7u t\u01b0 d\u00e0i<\/strong>, c\u00f3 th\u1ec3 k\u00e9o d\u00e0i t\u1eeb v\u00e0i th\u00e1ng \u0111\u1ebfn nhi\u1ec1u n\u0103m<\/p>\n<\/li>\n<li class=\"\" data-start=\"1325\" data-end=\"1381\">\n<p class=\"\" data-start=\"1327\" data-end=\"1381\"><strong data-start=\"1327\" data-end=\"1352\">Chi ph\u00ed ph\u00e1t sinh l\u1edbn<\/strong>, chia theo nhi\u1ec1u giai \u0111o\u1ea1n<\/p>\n<\/li>\n<li class=\"\" data-start=\"1382\" data-end=\"1465\">\n<p class=\"\" data-start=\"1384\" data-end=\"1465\"><strong data-start=\"1384\" data-end=\"1438\">Nghi\u1ec7m thu \u2013 thanh to\u00e1n theo kh\u1ed1i l\u01b0\u1ee3ng ho\u00e0n th\u00e0nh<\/strong>, th\u01b0\u1eddng xuy\u00ean \u0111i\u1ec1u ch\u1ec9nh<\/p>\n<\/li>\n<li class=\"\" data-start=\"1466\" data-end=\"1534\">\n<p class=\"\" data-start=\"1468\" data-end=\"1534\"><strong data-start=\"1468\" data-end=\"1490\">C\u00f3 nhi\u1ec1u ngu\u1ed3n v\u1ed1n<\/strong>: v\u1ed1n ng\u00e2n s\u00e1ch, v\u1ed1n vay, v\u1ed1n t\u1ef1 c\u00f3, ODA,\u2026<\/p>\n<\/li>\n<li class=\"\" data-start=\"1535\" data-end=\"1645\">\n<p class=\"\" data-start=\"1537\" data-end=\"1645\"><strong data-start=\"1537\" data-end=\"1564\">Li\u00ean quan \u0111\u1ebfn nhi\u1ec1u b\u00ean<\/strong>: Ch\u1ee7 \u0111\u1ea7u t\u01b0 \u2013 Ban QLDA \u2013 Nh\u00e0 th\u1ea7u \u2013 \u0110\u01a1n v\u1ecb gi\u00e1m s\u00e1t \u2013 T\u01b0 v\u1ea5n \u2013 C\u01a1 quan t\u00e0i ch\u00ednh<\/p>\n<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"aligncenter size-full wp-image-236509\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2025\/05\/ke-toan-xay-dung.png\" alt=\"\" width=\"601\" height=\"390\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2025\/05\/ke-toan-xay-dung.png?v=1747281222 601w, https:\/\/gtax.vn\/wp-content\/uploads\/2025\/05\/ke-toan-xay-dung-300x195.png?v=1747281222 300w\" sizes=\"(max-width: 601px) 100vw, 601px\" \/><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nhiem_vu_cua_ke_toan_dau_tu_xay_dung_co_ban\"><\/span>Nhi\u1ec7m v\u1ee5 c\u1ee7a k\u1ebf to\u00e1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<table style=\"width: 73.6236%; height: 199px;\">\n<thead>\n<tr>\n<th>Nhi\u1ec7m v\u1ee5 ch\u00ednh<\/th>\n<th>Gi\u1ea3i th\u00edch chi ti\u1ebft<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Theo d\u00f5i ngu\u1ed3n v\u1ed1n \u0111\u1ea7u t\u01b0<\/td>\n<td>Ghi nh\u1eadn theo ngu\u1ed3n: NSNN, ODA, v\u1ed1n t\u1ef1 c\u00f3, v\u1ed1n vay\u2026<\/td>\n<\/tr>\n<tr>\n<td>Ghi nh\u1eadn chi ph\u00ed \u0111\u1ea7u t\u01b0<\/td>\n<td>G\u1ed3m chi ph\u00ed kh\u1ea3o s\u00e1t, thi\u1ebft k\u1ebf, GPMB, x\u00e2y l\u1eafp, l\u00e3i vay\u2026<\/td>\n<\/tr>\n<tr>\n<td>Theo d\u00f5i ti\u1ebfn \u0111\u1ed9 \u2013 kh\u1ed1i l\u01b0\u1ee3ng thanh to\u00e1n<\/td>\n<td>L\u1eadp b\u1ea3ng \u0111\u1ed1i chi\u1ebfu kh\u1ed1i l\u01b0\u1ee3ng, h\u00f3a \u0111\u01a1n, h\u1ee3p \u0111\u1ed3ng, bi\u00ean b\u1ea3n nghi\u1ec7m thu<\/td>\n<\/tr>\n<tr>\n<td>Ghi nh\u1eadn t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh khi ho\u00e0n th\u00e0nh<\/td>\n<td>H\u1ea1ch to\u00e1n b\u00e0n giao \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng v\u00e0 theo d\u00f5i kh\u1ea5u hao<\/td>\n<\/tr>\n<tr>\n<td>L\u1eadp b\u00e1o c\u00e1o quy\u1ebft to\u00e1n v\u1ed1n \u0111\u1ea7u t\u01b0 ho\u00e0n th\u00e0nh<\/td>\n<td>Tr\u00ecnh c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t quy\u1ebft to\u00e1n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"He_thong_tai_khoan_ke_toan_su_dung\"><\/span>H\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n s\u1eed d\u1ee5ng<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<table style=\"width: 67.9787%; height: 147px;\">\n<thead>\n<tr style=\"height: 21px;\">\n<th style=\"height: 21px;\">T\u00e0i kho\u1ea3n<\/th>\n<th style=\"height: 21px;\">N\u1ed9i dung ph\u1ea3n \u00e1nh<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr style=\"height: 21px;\">\n<td style=\"height: 21px;\">241<\/td>\n<td style=\"height: 21px;\">Chi ph\u00ed x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n d\u1edf dang<\/td>\n<\/tr>\n<tr style=\"height: 21px;\">\n<td style=\"height: 21px;\">331<\/td>\n<td style=\"height: 21px;\">Ph\u1ea3i tr\u1ea3 cho nh\u00e0 th\u1ea7u<\/td>\n<\/tr>\n<tr style=\"height: 21px;\">\n<td style=\"height: 21px;\">112<\/td>\n<td style=\"height: 21px;\">Ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng (chi ti\u1ec1n \u0111\u1ea7u t\u01b0)<\/td>\n<\/tr>\n<tr style=\"height: 21px;\">\n<td style=\"height: 21px;\">211<\/td>\n<td style=\"height: 21px;\">T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh (khi nghi\u1ec7m thu b\u00e0n giao)<\/td>\n<\/tr>\n<tr style=\"height: 21px;\">\n<td style=\"height: 21px;\">366, 337<\/td>\n<td style=\"height: 21px;\">Nh\u1eadn v\u1ed1n t\u1eeb ng\u00e2n s\u00e1ch (v\u1edbi \u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p c\u00f3 \u0111\u1ea7u t\u01b0 XDCB)<\/td>\n<\/tr>\n<tr style=\"height: 21px;\">\n<td style=\"height: 21px;\">008<\/td>\n<td style=\"height: 21px;\">T\u00e0i kho\u1ea3n ngo\u00e0i b\u1ea3ng \u0111\u1ec3 theo d\u00f5i ngu\u1ed3n v\u1ed1n nh\u1eadn \u0111\u1ea7u t\u01b0 (n\u1ebfu c\u00f3)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 class=\"\" data-start=\"3456\" data-end=\"3512\"><span class=\"ez-toc-section\" id=\"Quy_trinh_hach_toan_ke_toan_dau_tu_xay_dung_co_ban\"><\/span>Quy tr\u00ecnh h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 class=\"\" data-start=\"3514\" data-end=\"3541\"><span class=\"ez-toc-section\" id=\"Buoc_1_Nhan_von_dau_tu\"><\/span>B\u01b0\u1edbc 1: Nh\u1eadn v\u1ed1n \u0111\u1ea7u t\u01b0<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p class=\"\" data-start=\"3543\" data-end=\"3627\"><strong data-start=\"3543\" data-end=\"3553\">V\u00ed d\u1ee5:<\/strong> \u0110\u01a1n v\u1ecb nh\u1eadn v\u1ed1n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc 5 t\u1ef7 \u0111\u1ed3ng \u0111\u1ec3 x\u00e2y d\u1ef1ng tr\u1ee5 s\u1edf l\u00e0m vi\u1ec7c.<\/p>\n<ul data-start=\"3629\" data-end=\"3707\">\n<li class=\"\" data-start=\"3629\" data-end=\"3662\">\n<p class=\"\" data-start=\"3631\" data-end=\"3662\">N\u1ee3 TK 112 (ti\u1ec1n v\u1ec1 t\u00e0i kho\u1ea3n)<\/p>\n<\/li>\n<li class=\"\" data-start=\"3663\" data-end=\"3707\">\n<p class=\"\" data-start=\"3665\" data-end=\"3707\">C\u00f3 TK 366 (ngu\u1ed3n kinh ph\u00ed \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng)<\/p>\n<\/li>\n<\/ul>\n<h3 class=\"\" data-start=\"3714\" data-end=\"3746\"><span class=\"ez-toc-section\" id=\"Buoc_2_Tam_ung_cho_nha_thau\"><\/span>B\u01b0\u1edbc 2: T\u1ea1m \u1ee9ng cho nh\u00e0 th\u1ea7u<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul data-start=\"3748\" data-end=\"3819\">\n<li class=\"\" data-start=\"3748\" data-end=\"3781\">\n<p class=\"\" data-start=\"3750\" data-end=\"3781\">N\u1ee3 TK 331 (ph\u1ea3i tr\u1ea3 nh\u00e0 th\u1ea7u)<\/p>\n<\/li>\n<li class=\"\" data-start=\"3782\" data-end=\"3819\">\n<p class=\"\" data-start=\"3784\" data-end=\"3819\">C\u00f3 TK 112 (chuy\u1ec3n kho\u1ea3n thanh to\u00e1n)<\/p>\n<\/li>\n<\/ul>\n<h3 class=\"\" data-start=\"3826\" data-end=\"3871\"><span class=\"ez-toc-section\" id=\"Buoc_3_Ghi_nhan_chi_phi_xay_dung_do_dang\"><\/span>B\u01b0\u1edbc 3: Ghi nh\u1eadn chi ph\u00ed x\u00e2y d\u1ef1ng d\u1edf dang<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p class=\"\" data-start=\"3873\" data-end=\"3926\">Khi c\u00f3 <strong data-start=\"3880\" data-end=\"3925\">bi\u00ean b\u1ea3n nghi\u1ec7m thu kh\u1ed1i l\u01b0\u1ee3ng ho\u00e0n th\u00e0nh<\/strong>:<\/p>\n<ul data-start=\"3928\" data-end=\"3953\">\n<li class=\"\" data-start=\"3928\" data-end=\"3941\">\n<p class=\"\" data-start=\"3930\" data-end=\"3941\">N\u1ee3 TK 241<\/p>\n<\/li>\n<li class=\"\" data-start=\"3942\" data-end=\"3953\">\n<p class=\"\" data-start=\"3944\" data-end=\"3953\">C\u00f3 TK 331<\/p>\n<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"aligncenter wp-image-236510 size-full\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2025\/05\/Ban-mo-ta-cong-viec-ke-toan-xay-dung-01-85.png\" alt=\"Quy tr\u00ecnh h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n\" width=\"619\" height=\"408\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2025\/05\/Ban-mo-ta-cong-viec-ke-toan-xay-dung-01-85.png?v=1747281300 619w, https:\/\/gtax.vn\/wp-content\/uploads\/2025\/05\/Ban-mo-ta-cong-viec-ke-toan-xay-dung-01-85-300x198.png?v=1747281300 300w\" sizes=\"(max-width: 619px) 100vw, 619px\" \/><\/p>\n<h3 class=\"\" data-start=\"3960\" data-end=\"3993\"><span class=\"ez-toc-section\" id=\"Buoc_4_Quyet_toan_cong_trinh\"><\/span>B\u01b0\u1edbc 4: Quy\u1ebft to\u00e1n c\u00f4ng tr\u00ecnh<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p class=\"\" data-start=\"3995\" data-end=\"4031\">Khi c\u00f4ng tr\u00ecnh ho\u00e0n th\u00e0nh, b\u00e0n giao:<\/p>\n<ul data-start=\"4033\" data-end=\"4097\">\n<li class=\"\" data-start=\"4033\" data-end=\"4062\">\n<p class=\"\" data-start=\"4035\" data-end=\"4062\">N\u1ee3 TK 211 (ghi nh\u1eadn TSC\u0110)<\/p>\n<\/li>\n<li class=\"\" data-start=\"4063\" data-end=\"4097\">\n<p class=\"\" data-start=\"4065\" data-end=\"4097\">C\u00f3 TK 241 (gi\u1ea3m chi ph\u00ed d\u1edf dang)<\/p>\n<\/li>\n<\/ul>\n<h3 class=\"\" data-start=\"4104\" data-end=\"4159\"><span class=\"ez-toc-section\" id=\"Buoc_5_Ghi_tang_nguon_von_neu_la_don_vi_nhan_von\"><\/span>B\u01b0\u1edbc 5: Ghi t\u0103ng ngu\u1ed3n v\u1ed1n (n\u1ebfu l\u00e0 \u0111\u01a1n v\u1ecb nh\u1eadn v\u1ed1n)<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul data-start=\"4161\" data-end=\"4221\">\n<li class=\"\" data-start=\"4161\" data-end=\"4174\">\n<p class=\"\" data-start=\"4163\" data-end=\"4174\">N\u1ee3 TK 366<\/p>\n<\/li>\n<li class=\"\" data-start=\"4175\" data-end=\"4221\">\n<p class=\"\" data-start=\"4177\" data-end=\"4221\">C\u00f3 TK 411 ho\u1eb7c TK 337 (t\u00f9y lo\u1ea1i h\u00ecnh \u0111\u01a1n v\u1ecb)<\/p>\n<\/li>\n<\/ul>\n<p>Xem th\u00eam: C\u00e1c lo\u1ea1i <a href=\"https:\/\/gtax.vn\/english\/dich-vu-lam-bao-hiem-xa-hoi\/\">d\u1ecbch v\u1ee5 l\u00e0m b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i<\/a> ph\u1ed5 bi\u1ebfn hi\u1ec7n nay<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Phan_loai_chi_phi_dau_tu_xay_dung_co_ban\"><\/span>Ph\u00e2n lo\u1ea1i chi ph\u00ed \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<table style=\"width: 60.7512%; height: 222px;\">\n<thead>\n<tr>\n<th style=\"width: 36.2745%;\">Lo\u1ea1i chi ph\u00ed<\/th>\n<th style=\"width: 62.4183%;\">Bao g\u1ed3m<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"width: 36.2745%;\">Chi ph\u00ed x\u00e2y l\u1eafp<\/td>\n<td style=\"width: 62.4183%;\">Thi c\u00f4ng c\u00f4ng tr\u00ecnh, h\u1ea1ng m\u1ee5c ph\u1ee5 tr\u1ee3<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 36.2745%;\">Chi ph\u00ed thi\u1ebft b\u1ecb<\/td>\n<td style=\"width: 62.4183%;\">Mua s\u1eafm thi\u1ebft b\u1ecb, l\u1eafp \u0111\u1eb7t v\u00e0o c\u00f4ng tr\u00ecnh<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 36.2745%;\">Chi ph\u00ed qu\u1ea3n l\u00fd d\u1ef1 \u00e1n<\/td>\n<td style=\"width: 62.4183%;\">Chi ph\u00ed nh\u00e2n s\u1ef1, h\u00e0nh ch\u00ednh c\u1ee7a Ban QLDA<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 36.2745%;\">Chi ph\u00ed t\u01b0 v\u1ea5n<\/td>\n<td style=\"width: 62.4183%;\">T\u01b0 v\u1ea5n kh\u1ea3o s\u00e1t, thi\u1ebft k\u1ebf, gi\u00e1m s\u00e1t, th\u1ea9m tra\u2026<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 36.2745%;\">Chi ph\u00ed GPMB, b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng<\/td>\n<td style=\"width: 62.4183%;\">\u0110\u1ec1n b\u00f9, h\u1ed7 tr\u1ee3 t\u00e1i \u0111\u1ecbnh c\u01b0, chi ph\u00ed x\u1eed l\u00fd r\u00e1c th\u1ea3i, m\u00f4i tr\u01b0\u1eddng<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 36.2745%;\">Chi ph\u00ed d\u1ef1 ph\u00f2ng<\/td>\n<td style=\"width: 62.4183%;\">D\u1ef1 ph\u00f2ng kh\u1ed1i l\u01b0\u1ee3ng v\u00e0 tr\u01b0\u1ee3t gi\u00e1<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Mau_chung_tu_trong_ke_toan_dau_tu_XDCB\"><\/span>M\u1eabu ch\u1ee9ng t\u1eeb trong k\u1ebf to\u00e1n \u0111\u1ea7u t\u01b0 XDCB<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li class=\"\" data-start=\"5203\" data-end=\"5237\">\n<p class=\"\" data-start=\"5205\" data-end=\"5237\">Bi\u00ean b\u1ea3n nghi\u1ec7m thu kh\u1ed1i l\u01b0\u1ee3ng<\/p>\n<\/li>\n<li class=\"\" data-start=\"5238\" data-end=\"5275\">\n<p class=\"\" data-start=\"5240\" data-end=\"5275\">H\u1ee3p \u0111\u1ed3ng x\u00e2y l\u1eafp, h\u1ee3p \u0111\u1ed3ng t\u01b0 v\u1ea5n<\/p>\n<\/li>\n<li class=\"\" data-start=\"5276\" data-end=\"5304\">\n<p class=\"\" data-start=\"5278\" data-end=\"5304\">Phi\u1ebfu chi, UNC ng\u00e2n h\u00e0ng<\/p>\n<\/li>\n<li class=\"\" data-start=\"5305\" data-end=\"5338\">\n<p class=\"\" data-start=\"5307\" data-end=\"5338\">H\u00f3a \u0111\u01a1n GTGT \u0111\u1ea7u v\u00e0o (n\u1ebfu c\u00f3)<\/p>\n<\/li>\n<li class=\"\" data-start=\"5339\" data-end=\"5381\">\n<p class=\"\" data-start=\"5341\" data-end=\"5381\">B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh th\u1ef1c hi\u1ec7n v\u1ed1n \u0111\u1ea7u t\u01b0<\/p>\n<\/li>\n<li class=\"\" data-start=\"5382\" data-end=\"5415\">\n<p class=\"\" data-start=\"5384\" data-end=\"5415\">Quy\u1ebft \u0111\u1ecbnh ph\u00ea duy\u1ec7t quy\u1ebft to\u00e1n<\/p>\n<\/li>\n<\/ul>\n<h2 class=\"\" data-start=\"5422\" data-end=\"5483\"><span class=\"ez-toc-section\" id=\"Luu_y_quan_trong_khi_lam_ke_toan_dau_tu_xay_dung_co_ban\"><\/span>L\u01b0u \u00fd quan tr\u1ecdng khi l\u00e0m k\u1ebf to\u00e1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 class=\"\" data-start=\"5485\" data-end=\"5513\"><span class=\"ez-toc-section\" id=\"Tach_rieng_tung_du_an\"><\/span>T\u00e1ch ri\u00eang t\u1eebng d\u1ef1 \u00e1n<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p class=\"\" data-start=\"5515\" data-end=\"5597\">M\u1ed7i d\u1ef1 \u00e1n c\u1ea7n c\u00f3 m\u00e3 ri\u00eang \u0111\u1ec3 theo d\u00f5i, tr\u00e1nh nh\u1ea7m l\u1eabn chi ph\u00ed gi\u1eefa c\u00e1c c\u00f4ng tr\u00ecnh.<\/p>\n<h3 class=\"\" data-start=\"5599\" data-end=\"5636\"><span class=\"ez-toc-section\" id=\"Theo_doi_tung_giai_doan_dau_tu\"><\/span>Theo d\u00f5i t\u1eebng giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p class=\"\" data-start=\"5638\" data-end=\"5737\">T\u1eeb chu\u1ea9n b\u1ecb \u0111\u1ea7u t\u01b0 \u2192 th\u1ef1c hi\u1ec7n \u0111\u1ea7u t\u01b0 \u2192 k\u1ebft th\u00fac \u0111\u1ea7u t\u01b0 \u2192 b\u00e0n giao \u2192 quy\u1ebft to\u00e1n \u2192 ghi t\u0103ng t\u00e0i s\u1ea3n.<\/p>\n<p data-start=\"5638\" data-end=\"5737\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-236511 size-full\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2025\/05\/01_abjt.jpg\" alt=\"L\u01b0u \u00fd quan tr\u1ecdng khi l\u00e0m k\u1ebf to\u00e1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n\" width=\"1000\" height=\"625\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2025\/05\/01_abjt.jpg?v=1747281352 1000w, https:\/\/gtax.vn\/wp-content\/uploads\/2025\/05\/01_abjt-300x188.jpg?v=1747281352 300w, https:\/\/gtax.vn\/wp-content\/uploads\/2025\/05\/01_abjt-768x480.jpg?v=1747281352 768w\" sizes=\"(max-width: 1000px) 100vw, 1000px\" \/><\/p>\n<h3 class=\"\" data-start=\"5739\" data-end=\"5779\"><span class=\"ez-toc-section\" id=\"Doi_chieu_khoi_luong_thuong_xuyen\"><\/span>\u0110\u1ed1i chi\u1ebfu kh\u1ed1i l\u01b0\u1ee3ng th\u01b0\u1eddng xuy\u00ean<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p class=\"\" data-start=\"5781\" data-end=\"5884\">K\u1ebf to\u00e1n c\u1ea7n l\u00e0m vi\u1ec7c s\u00e1t v\u1edbi Ban QLDA v\u00e0 nh\u00e0 th\u1ea7u \u0111\u1ec3 n\u1eafm r\u00f5 ti\u1ebfn \u0111\u1ed9, tr\u00e1nh sai l\u1ec7ch s\u1ed1 li\u1ec7u thanh to\u00e1n.<\/p>\n<h3 class=\"\" data-start=\"5886\" data-end=\"5921\"><span class=\"ez-toc-section\" id=\"Luu_tru_day_du_ho_so_phap_ly\"><\/span>L\u01b0u tr\u1eef \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 ph\u00e1p l\u00fd<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p class=\"\" data-start=\"5923\" data-end=\"6035\">Bao g\u1ed3m: Quy\u1ebft \u0111\u1ecbnh ph\u00ea duy\u1ec7t d\u1ef1 \u00e1n, t\u1ed5ng m\u1ee9c \u0111\u1ea7u t\u01b0, h\u1ee3p \u0111\u1ed3ng, bi\u00ean b\u1ea3n nghi\u1ec7m thu, h\u00f3a \u0111\u01a1n, h\u1ed3 s\u01a1 thanh to\u00e1n,\u2026<\/p>\n<h2 class=\"\" data-start=\"6042\" data-end=\"6089\"><span class=\"ez-toc-section\" id=\"Quyet_toan_von_dau_tu_xay_dung_hoan_thanh\"><\/span>Quy\u1ebft to\u00e1n v\u1ed1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng ho\u00e0n th\u00e0nh<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p class=\"\" data-start=\"6091\" data-end=\"6218\">Sau khi c\u00f4ng tr\u00ecnh b\u00e0n giao \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng, k\u1ebf to\u00e1n l\u1eadp h\u1ed3 s\u01a1 <strong data-start=\"6154\" data-end=\"6179\">quy\u1ebft to\u00e1n v\u1ed1n \u0111\u1ea7u t\u01b0<\/strong> tr\u00ecnh c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t:<\/p>\n<p class=\"\" data-start=\"6220\" data-end=\"6243\"><strong data-start=\"6220\" data-end=\"6243\">N\u1ed9i dung h\u1ed3 s\u01a1 g\u1ed3m:<\/strong><\/p>\n<ul data-start=\"6245\" data-end=\"6412\">\n<li class=\"\" data-start=\"6245\" data-end=\"6276\">\n<p class=\"\" data-start=\"6247\" data-end=\"6276\">B\u00e1o c\u00e1o quy\u1ebft to\u00e1n t\u1ed5ng h\u1ee3p<\/p>\n<\/li>\n<li class=\"\" data-start=\"6277\" data-end=\"6316\">\n<p class=\"\" data-start=\"6279\" data-end=\"6316\">Thuy\u1ebft minh t\u1ed5ng h\u1ee3p chi ph\u00ed \u0111\u1ea7u t\u01b0<\/p>\n<\/li>\n<li class=\"\" data-start=\"6317\" data-end=\"6349\">\n<p class=\"\" data-start=\"6319\" data-end=\"6349\">Bi\u1ec3u chi ti\u1ebft t\u1eebng kho\u1ea3n chi<\/p>\n<\/li>\n<li class=\"\" data-start=\"6350\" data-end=\"6374\">\n<p class=\"\" data-start=\"6352\" data-end=\"6374\">B\u1ea3ng k\u00ea ch\u1ee9ng t\u1eeb g\u1ed1c<\/p>\n<\/li>\n<li class=\"\" data-start=\"6375\" data-end=\"6412\">\n<p class=\"\" data-start=\"6377\" data-end=\"6412\">Bi\u00ean b\u1ea3n nghi\u1ec7m thu, h\u1ed3 s\u01a1 k\u1ef9 thu\u1eadt<\/p>\n<\/li>\n<\/ul>\n<p class=\"\" data-start=\"6414\" data-end=\"6518\"><strong data-start=\"6414\" data-end=\"6424\">L\u01b0u \u00fd:<\/strong> Quy\u1ebft to\u00e1n ph\u1ea3i <strong data-start=\"6441\" data-end=\"6482\">theo \u0111\u00fang m\u1eabu Th\u00f4ng t\u01b0 10\/2020\/TT-BTC<\/strong> v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn hi\u1ec7n h\u00e0nh.<\/p>\n<h2 class=\"\" data-start=\"6525\" data-end=\"6584\"><span class=\"ez-toc-section\" id=\"Dich_vu_ke_toan_%E2%80%93_quyet_toan_dau_tu_XDCB_tai_gtaxvn\"><\/span>D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n \u2013 quy\u1ebft to\u00e1n \u0111\u1ea7u t\u01b0 XDCB t\u1ea1i gtax.vn<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p class=\"\" data-start=\"6586\" data-end=\"6627\">N\u1ebfu anh\/ch\u1ecb \u0111ang g\u1eb7p kh\u00f3 kh\u0103n trong vi\u1ec7c:<\/p>\n<ul data-start=\"6629\" data-end=\"6800\">\n<li class=\"\" data-start=\"6629\" data-end=\"6669\">\n<p class=\"\" data-start=\"6631\" data-end=\"6669\">H\u1ea1ch to\u00e1n c\u00f4ng tr\u00ecnh, d\u1ef1 \u00e1n ph\u1ee9c t\u1ea1p<\/p>\n<\/li>\n<li class=\"\" data-start=\"6670\" data-end=\"6713\">\n<p class=\"\" data-start=\"6672\" data-end=\"6713\">Thi\u1ebfu nh\u00e2n s\u1ef1 k\u1ebf to\u00e1n \u0111\u1ea7u t\u01b0 chuy\u00ean s\u00e2u<\/p>\n<\/li>\n<li class=\"\" data-start=\"6714\" data-end=\"6756\">\n<p class=\"\" data-start=\"6716\" data-end=\"6756\">B\u1ecb sai s\u00f3t trong kh\u1ed1i l\u01b0\u1ee3ng thanh to\u00e1n<\/p>\n<\/li>\n<li class=\"\" data-start=\"6757\" data-end=\"6800\">\n<p class=\"\" data-start=\"6759\" data-end=\"6800\">Kh\u00f4ng k\u1ecbp th\u1eddi gian quy\u1ebft to\u00e1n c\u00f4ng tr\u00ecnh<\/p>\n<\/li>\n<\/ul>\n<p class=\"\" data-start=\"6802\" data-end=\"6913\">Th\u00ec <strong data-start=\"6806\" data-end=\"6817\">gtax.vn<\/strong> ch\u00ednh l\u00e0 gi\u1ea3i ph\u00e1p chuy\u00ean nghi\u1ec7p, uy t\u00edn \u0111\u1ec3 \u0111\u1ed3ng h\u00e0nh c\u00f9ng doanh nghi\u1ec7p ho\u1eb7c \u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh:<\/p>\n<p data-start=\"6802\" data-end=\"6913\">Xem th\u00eam: <a href=\"https:\/\/gtax.vn\/english\/dich-vu-ke-toan\/\">D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n gi\u00e1 r\u1ebb<\/a> &#8211; D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n online t\u1ea1i h\u1ed3 ch\u00ed minh<\/p>\n<h3 class=\"\" data-start=\"6915\" data-end=\"6947\"><span class=\"ez-toc-section\" id=\"Uu_diem_dich_vu_tai_gtaxvn\"><\/span>\u01afu \u0111i\u1ec3m d\u1ecbch v\u1ee5 t\u1ea1i gtax.vn:<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul data-start=\"6949\" data-end=\"7197\">\n<li class=\"\" data-start=\"6949\" data-end=\"7014\">\n<p class=\"\" data-start=\"6951\" data-end=\"7014\">T\u01b0 v\u1ea5n mi\u1ec5n ph\u00ed quy tr\u00ecnh k\u1ebf to\u00e1n v\u00e0 ki\u1ec3m so\u00e1t chi ph\u00ed \u0111\u1ea7u t\u01b0<\/p>\n<\/li>\n<li class=\"\" data-start=\"7015\" data-end=\"7082\">\n<p class=\"\" data-start=\"7017\" data-end=\"7082\">Cung c\u1ea5p nh\u00e2n s\u1ef1 k\u1ebf to\u00e1n \u0111\u1ea7u t\u01b0 l\u00e0m vi\u1ec7c tr\u1ef1c ti\u1ebfp theo th\u1eddi v\u1ee5<\/p>\n<\/li>\n<li class=\"\" data-start=\"7083\" data-end=\"7146\">\n<p class=\"\" data-start=\"7085\" data-end=\"7146\">So\u00e1t x\u00e9t h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n, h\u1ed7 tr\u1ee3 b\u00e1o c\u00e1o c\u01a1 quan t\u00e0i ch\u00ednh<\/p>\n<\/li>\n<li class=\"\" data-start=\"7147\" data-end=\"7197\">\n<p class=\"\" data-start=\"7149\" data-end=\"7197\">Cam k\u1ebft b\u1ea3o m\u1eadt s\u1ed1 li\u1ec7u v\u00e0 b\u00e0n giao \u0111\u00fang ti\u1ebfn \u0111\u1ed9<\/p>\n<\/li>\n<\/ul>\n<p class=\"\" data-start=\"7217\" data-end=\"7496\"><strong data-start=\"7217\" data-end=\"7251\">K\u1ebf to\u00e1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n<\/strong> l\u00e0 m\u1ed9t trong nh\u1eefng ph\u1ea7n h\u00e0nh kh\u00f3 v\u00e0 \u0111\u00f2i h\u1ecfi s\u1ef1 ch\u00ednh x\u00e1c cao, ph\u1ed1i h\u1ee3p ch\u1eb7t ch\u1ebd v\u1edbi nhi\u1ec1u b\u1ed9 ph\u1eadn v\u00e0 \u0111\u01a1n v\u1ecb b\u00ean ngo\u00e0i. \u0110\u1ec3 tr\u00e1nh r\u1ee7i ro v\u1ec1 t\u00e0i ch\u00ednh, ki\u1ec3m to\u00e1n, quy\u1ebft to\u00e1n, doanh nghi\u1ec7p c\u1ea7n \u0111\u1ea7u t\u01b0 b\u00e0i b\u1ea3n cho nh\u00e2n s\u1ef1 v\u00e0 quy tr\u00ecnh k\u1ebf to\u00e1n \u0111\u1ea7u t\u01b0.<\/p>\n<p class=\"\" data-start=\"7498\" data-end=\"7747\">N\u1ebfu b\u1ea1n c\u1ea7n <strong data-start=\"7510\" data-end=\"7574\">t\u01b0 v\u1ea5n chuy\u00ean s\u00e2u ho\u1eb7c h\u1ed7 tr\u1ee3 k\u1ebf to\u00e1n \u0111\u1ea7u t\u01b0 XDCB theo d\u1ef1 \u00e1n<\/strong>, \u0111\u1eebng ng\u1ea7n ng\u1ea1i li\u00ean h\u1ec7 <strong data-start=\"7599\" data-end=\"7629\"><a class=\"\" href=\"https:\/\/gtax.vn\/english\/\" target=\"_new\" rel=\"noopener\" data-start=\"7601\" data-end=\"7627\">gtax.vn<\/a><\/strong> \u2013 \u0110\u01a1n v\u1ecb chuy\u00ean cung c\u1ea5p gi\u1ea3i ph\u00e1p k\u1ebf to\u00e1n v\u00e0 thu\u1ebf tr\u1ecdn g\u00f3i cho doanh nghi\u1ec7p x\u00e2y d\u1ef1ng v\u00e0 \u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p.<\/p>\n<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-3316b0a\" data-id=\"3316b0a\" data-element_type=\"column\">\n<div class=\"elementor-widget-wrap elementor-element-populated\">\n<div class=\"elementor-element elementor-element-2810b97 elementor-widget elementor-widget-text-editor\" data-id=\"2810b97\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n<div class=\"elementor-widget-container\">\n<p>V\u1edbi m\u1ee5c \u0111\u00edch \u0111\u1ecbnh v\u1ecb l\u1ea1i suy ngh\u0129 c\u1ee7a kh\u00e1ch h\u00e0ng \u0111\u00e3 s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n c\u1ee7a c\u00e1c c\u00f4ng ty k\u1ebf to\u00e1n th\u1eddi gian qua, GTAX mong mu\u1ed1n \u0111em \u0111\u1ebfn cho t\u1ea5t c\u1ea3 c\u00e1c kh\u00e1ch h\u00e0ng c\u1ee7a m\u00ecnh 1 d\u1ecbch v\u1ee5 ch\u1ea5t l\u01b0\u1ee3ng t\u01b0\u01a1ng x\u1ee9ng v\u1edbi chi ph\u00ed m\u00e0 kh\u00e1ch h\u00e0ng \u0111\u00e3 b\u1ecf ra. Qu\u00fd kh\u00e1ch h\u00e0ng c\u00f3 nhu c\u1ea7u t\u01b0 v\u1ea5n ho\u1eb7c s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 c\u1ee7a ch\u00fang t\u00f4i, vui l\u00f2ng li\u00ean h\u1ec7:<\/p>\n<p><strong>C\u00d4NG TY TNHH T\u01af V\u1ea4N V\u00c0 D\u1ecaCH V\u1ee4 K\u1ebe TO\u00c1N GTAX<\/strong><\/p>\n<div class=\"et_pb_row et_pb_row_3\">\n<div class=\"et_pb_column et_pb_column_4_4 et_pb_column_5et_pb_css_mix_blend_mode_passthrough et-last-child\">\n<div class=\"et_pb_module et_pb_blurb et_pb_blurb_6et_pb_text_align_leftet_pb_blurb_position_left et_pb_bg_layout_light\">\n<div class=\"et_pb_blurb_content\">\n<ul>\n<li><strong>Tr\u1ee5 s\u1edf:\u00a0<\/strong>Ph\u00f2ng 1901, t\u1ea7ng 19,\u00a0Saigon Trade Center, 37 T\u00f4n \u0110\u1ee9c Th\u1eafng, Q.1, HCM<\/li>\n<li><strong>CN1:<\/strong>\u00a0P.8-6,\u00a0<strong>To\u00e0 Nh\u00e0 IndoChina<\/strong>, 04 Nguy\u1ec5n \u0110\u00ecnh Chi\u1ec3u, Q.1, HCM<\/li>\n<li><strong>CN2:<\/strong>\u00a0P.1508,\u00a0<strong>Vincom Center<\/strong>, 72 L\u00ea Th\u00e1nh T\u00f4n, Qu\u1eadn 1, HCM<\/li>\n<li><strong>CN3:<\/strong>\u00a0T\u1ea7ng 02,\u00a0<strong>Hado Building<\/strong>, 02 H\u1ed3ng H\u00e0, Qu\u1eadn T\u00e2n B\u00ecnh, HCM<\/li>\n<li><strong>Website:<\/strong>\u00a0<a href=\"https:\/\/gtax.vn\/english\/\">https:\/\/gtax.vn\/<\/a><\/li>\n<li><strong>Tel:<\/strong> (028) 2221 6789 \u2013\u00a0<strong>Hot line:<\/strong>\u00a00932 362 514<\/li>\n<li><strong>Email:<\/strong>\u00a0<a href=\"mailto:support@gtax.vn\">support@gtax.vn<\/a><\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>\u0110\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n (\u0110TXDCB) l\u00e0 l\u0129nh v\u1ef1c c\u00f3 quy tr\u00ecnh ph\u1ee9c t\u1ea1p, nhi\u1ec1u giai \u0111o\u1ea1n, th\u1eddi gian th\u1ef1c hi\u1ec7n d\u00e0i, v\u1ed1n \u0111\u1ea7u t\u01b0 l\u1edbn v\u00e0 li\u00ean quan \u0111\u1ebfn nhi\u1ec1u b\u00ean nh\u01b0 ch\u1ee7 \u0111\u1ea7u t\u01b0, nh\u00e0 th\u1ea7u, ban qu\u1ea3n l\u00fd d\u1ef1 \u00e1n, c\u01a1 quan t\u00e0i ch\u00ednh. V\u00ec v\u1eady, c\u00f4ng t\u00e1c k\u1ebf to\u00e1n \u0111\u1ea7u [&#8230;]\n","protected":false},"author":1,"featured_media":236508,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-236505","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\/236505"}],"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=236505"}],"version-history":[{"count":3,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/236505\/revisions"}],"predecessor-version":[{"id":236546,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/236505\/revisions\/236546"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/media\/236508"}],"wp:attachment":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/media?parent=236505"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/categories?post=236505"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/tags?post=236505"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}