{"id":8693,"date":"2023-11-14T11:12:22","date_gmt":"2023-11-14T04:12:22","guid":{"rendered":"https:\/\/fts.com.vn\/?p=8693"},"modified":"2025-11-27T11:28:21","modified_gmt":"2025-11-27T04:28:21","slug":"hach-toan-thue-nha-van-phong","status":"publish","type":"article","link":"https:\/\/fts.com.vn\/en\/article\/hach-toan-thue-nha-van-phong\/","title":{"rendered":"H\u1ea1ch to\u00e1n thu\u00ea nh\u00e0, v\u0103n ph\u00f2ng"},"content":{"rendered":"

 <\/p>\n

Vi\u1ec7c thu\u00ea nh\u00e0, v\u0103n ph\u00f2ng \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p hi\u1ec7n nay l\u00e0 \u0111i\u1ec1u t\u1ea5t y\u1ebfu. K\u1ebf to\u00e1n doanh nghi\u1ec7p s\u1ebd c\u1ea7n n\u1eafm v\u1eefng c\u00e1ch h\u1ea1ch to\u00e1n chi ph\u00ed n\u00e0y theo t\u1eebng tr\u01b0\u1eddng h\u1ee3p c\u0169ng nh\u01b0 c\u00e1c th\u1ee7 t\u1ee5c, ch\u1ee9ng t\u1eeb c\u1ea7n thi\u1ebft \u0111\u1ec3 \u0111\u01b0a chi ph\u00ed n\u00e0y v\u00e0o chi ph\u00ed h\u1ee3p l\u00fd. N\u1ebfu b\u1ea1n g\u1eb7p kh\u00f3 kh\u0103n hay th\u1eafc m\u1eafc v\u1ec1 v\u1ea5n \u0111\u1ec1 ti\u1ec1n thu\u00ea v\u0103n ph\u00f2ng n\u00ean h\u1ea1ch to\u00e1n nh\u01b0 th\u1ebf n\u00e0o. H\u00e3y c\u00f9ng FTS tham kh\u1ea3o b\u00e0i vi\u1ebft d\u01b0\u1edbi n\u00e0y nh\u00e9!<\/span><\/em><\/p>\n

\"B\u00e1o<\/p>\n

1. C\u1ea7n l\u00e0m g\u00ec \u0111\u1ec3 ghi nh\u1eadn kho\u1ea3n ti\u1ec1n thu\u00ea nh\u00e0, v\u0103n ph\u00f2ng l\u00e0 chi ph\u00ed h\u1ee3p l\u00ed:<\/b><\/h4>\n

Ti\u1ec1n thu\u00ea v\u0103n ph\u00f2ng l\u00e0 ti\u1ec1n tr\u1ea3 h\u00e0ng th\u00e1ng, h\u00e0ng qu\u00fd cho \u0111\u01a1n v\u1ecb cho thu\u00ea v\u0103n ph\u00f2ng. \u0110\u1ec3 c\u00f3 th\u1ec3 ghi nh\u1eadn kho\u1ea3n ti\u1ec1n thu\u00ea v\u0103n ph\u00f2ng l\u00e0 chi ph\u00ed h\u1ee3p l\u00fd, h\u1ee3p l\u1ec7, c\u1ea7n:<\/span><\/p>\n

    \n
  • Thu\u00ea v\u0103n ph\u00f2ng l\u00e0 B\u0110S c\u00e1 nh\u00e2n c\u1ea7n cso: h\u1ee3p \u0111\u1ed3ng thu\u00ea nh\u00e0, Ph\u1ee5 l\u1ee5c h\u1ee3p \u0111\u1ed3ng (n\u1ebfu c\u00f3) c\u00e1c ch\u1ee9ng t\u1eeb thanh to\u00e1n \u0111i k\u00e8m. S\u1ebd c\u1ea7n th\u00eam ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf thay trong tr\u01b0\u1eddng h\u1ee3p c\u00f4ng ty b\u1ea1n n\u1ed9p thu\u1ebf thay ch\u1ee7 nh\u00e0.\u00a0<\/span><\/li>\n
  • N\u1ebfu thu\u00ea nh\u00e0 qua ph\u00e1p nh\u00e2n l\u00e0 c\u00f4ng ty c\u1ea7n: H\u1ee3p \u0111\u1ed3ng thu\u00ea nh\u00e0, h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb thanh to\u00e1n<\/span><\/li>\n
  • N\u1ebfu tr\u00ean h\u1ee3p \u0111\u1ed3ng ghi b\u00ean thu\u00ea n\u1ed9p thu\u00ea thay th\u00ec ph\u1ea3i c\u00f3 th\u00eam: Ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf.<\/span><\/li>\n<\/ul>\n

    Trong \u0111\u00f3:<\/span><\/p>\n

      \n
    • H\u1ee3p \u0111\u1ed3ng minh b\u1ea1ch, r\u00f5 r\u00e0ng\u00a0<\/span><\/li>\n
    • N\u1eafm v\u1eefng v\u1ec1 c\u00e1c \u0111i\u1ec1u kho\u1ea3n quy \u0111\u1ecbnh v\u1ec1 lu\u1eadt dan s\u1ef1, lu\u1eadt thu\u00ea v\u0103n ph\u00f2ng, ti\u1ec1n thu\u1ebf\u00a0<\/span><\/li>\n
    • Gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng tr\u00ean 20 tri\u1ec7u\/ th\u00e1ng (c\u00f3 h\u00f3a \u0111\u01a1n) th\u00ec c\u1ea7n thanh to\u00e1n chuy\u1ec3n kho\u1ea3n qua Ng\u00e2n H\u00e0ng\"C\u00e1ch<\/span><\/li>\n<\/ul>\n

      2.C\u00e1c tr\u01b0\u1eddng h\u1ee3p h\u1ea1ch to\u00e1n chi ph\u00ed thu\u00ea nh\u00e0, v\u0103n ph\u00f2ng<\/b><\/h4>\n

      C\u00f3 2 y\u1ebfu t\u1ed1 quan tr\u1ecdng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh s\u1ed1 t\u00e0i kho\u1ea3n m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c nh\u1ea5t khi h\u1ea1ch to\u00e1n chi ph\u00ed thu\u00ea nh\u00e0 l\u00e0 m\u1ee5c \u0111\u1ecbch thu\u00ea<\/strong> v\u00e0 h\u00ecnh th\u1ee9c thanh to\u00e1n.<\/strong><\/p>\n

      D\u1ef1a v\u00e0o m\u1ee5c \u0111\u00edch thu\u00ea nh\u00e0 \u0111\u1ec3 l\u00e0m g\u00ec, ph\u1ee5c v\u1ee5 b\u1ed9 ph\u1eadn n\u00e0o th\u00ec k\u1ebf to\u00e1n h\u1ea1ch to\u00e1n chi ph\u00ed thu\u00ea nh\u00e0 v\u00e0o c\u00e1c kho\u1ea3n t\u01b0\u01a1ng \u1ee9ng nh\u01b0 sau:<\/p>\n

        \n
      • N\u1ebfu thu\u00ea nh\u00e0 \u0111\u1ec3 l\u00e0m nh\u00e0 x\u01b0\u1edfng s\u1ea3n xu\u1ea5t: H\u1ea1ch to\u00e1n v\u00e0o t\u00e0i kho\u1ea3n 627 (chi ph\u00ed s\u1ea3n xu\u1ea5t chung)<\/span><\/li>\n
      • N\u1ebfu thu\u00ea nh\u00e0 l\u00e0m c\u01a1 s\u1edf b\u00e1n h\u00e0ng, kho ch\u1ee9a h\u00e0ng h\u00f3a b\u00e1n: h\u1ea1ch to\u00e1n v\u00e0o t\u00e0i kho\u1ea3n 6421 (chi ph\u00ed b\u00e1n h\u00e0ng)<\/span><\/li>\n
      • Thu\u00ea nh\u00e0 l\u00e0m v\u0103n ph\u00f2ng cho c\u00e1c b\u1ed9 ph\u1eadn qu\u1ea3n l\u00fd c\u00f4ng ty: H\u1ea1ch to\u00e1n v\u00e0o t\u00e0i kho\u1ea3n 642 (chi ph\u00ed qu\u1ea3n l\u00fd daonh nghi\u1ec7p)<\/span><\/li>\n<\/ul>\n

        D\u1ef1a v\u00e0o h\u00ecnh th\u1ee9c thanh to\u00e1n, h\u1ea1ch to\u00e1n ti\u1ec1n thu\u00ea nh\u00e0 \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 theo c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c nhau.\u00a0<\/span><\/p>\n

        3. C\u00e1ch h\u1ea1ch to\u00e1n ti\u1ec1n thu\u00ea v\u0103n ph\u00f2ng nh\u01b0 th\u1ebf n\u00e0o n\u1ebfu thanh to\u00e1n tr\u01b0\u1edbc:<\/b><\/h4>\n

        \"Hand<\/p>\n

        Trong tr\u01b0\u1eddng h\u1ee3p thu\u00ea v\u0103n ph\u00f2ng tr\u1ea3 tr\u01b0\u1edbc, s\u1ebd d\u1ef1a v\u00e0o h\u1ee3p \u0111\u1ed3ng thu\u00ea nh\u00e0 v\u00e0 c\u00e1c ch\u1ee9n t\u1eeb thanh to\u00e1n \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n ti\u1ec1n thu\u00ea v\u0103n ph\u00f2ng nh\u01b0 th\u1ebf n\u00e0o cho h\u1ee3p l\u00fd.<\/span><\/p>\n

          \n
        • Tr\u01b0\u1eddng h\u1ee3p tr\u1ea3 tr\u01b0\u1edbc kh\u00f4ng c\u1ecdc:<\/b><\/li>\n<\/ul>\n

          N\u1ee3 TK 331<\/span><\/p>\n

          C\u00f3 TK\u00a0 111,112<\/span><\/p>\n

            \n
          • Tr\u01b0\u1eddng h\u1ee3p tr\u1ea3 tr\u01b0\u1edbc c\u00f3 \u0111\u1eb7t c\u1ecdc:<\/b><\/li>\n<\/ul>\n
              \n
            • Khi \u0111\u1eb7t c\u1ecdc ti\u1ec1n:<\/b><\/li>\n<\/ul>\n

              N\u1ee3 TK 244 (TT200)<\/span><\/p>\n

              N\u1ee3 TK 1386 (TT 133)<\/span><\/p>\n

              C\u00f3 Tk 111,112<\/span><\/p>\n

                \n
              • Khi nh\u1eadn l\u1ea1i ti\u1ec1n c\u1ecdc:<\/b><\/li>\n<\/ul>\n

                N\u1ee3 TK 111,112<\/span><\/p>\n

                C\u00f3 TK 244 (TT 200)<\/span><\/p>\n

                C\u00f3 TK 1386 (TT 133)<\/span><\/p>\n

                  \n
                • N\u1ebfu DN ph\u1ea3i \u0111\u1ef1t c\u1ecdc ti\u1ec1n trong qu\u00e1 tr\u00ecnh thu\u00ea v\u0103n ph\u00f2ng vi ph\u1ea1m h\u1ee3p \u0111\u1ed3ng v\u00e0 b\u1ecb b\u00ean nh\u1eadn ti\u1ec1n c\u1ecdc ph\u1ea1t:<\/b><\/li>\n<\/ul>\n

                  N\u1ee3 TK 811<\/span><\/p>\n

                  C\u00f3 TK 244 (TT 200)<\/span><\/p>\n

                  C\u00f3 TK 1386 (TT133)<\/span><\/p>\n

                    \n
                  • N\u1ebfu DN ph\u1ea3i \u0111\u1eb7t c\u1ecdc ti\u1ec1n s\u1eed d\u1ee5ng tiefn c\u1ecdc \u0111\u1ec3 thanh to\u00e1n\u00a0<\/b><\/li>\n<\/ul>\n

                    N\u1ee3 TK 331<\/span><\/p>\n

                    C\u00f3 TK 224 (TT 200)<\/span><\/p>\n

                    C\u00f3 TK 1386 (TT 133)<\/span><\/p>\n

                    4. H\u1ea1ch to\u00e1n chi ph\u00ed thu\u00ea nh\u00e0 n\u1ebfu tr\u1ea3 ti\u1ec1n thu\u00ea h\u00e0ng th\u00e1ng\u00a0<\/strong><\/h4>\n

                    N\u1ee3 TK 154, 627, 641, 642\u00a0<\/span><\/p>\n

                    N\u1ee3 133<\/span><\/p>\n

                    C\u00f3 331, 111, 112<\/span><\/p>\n

                    5. H\u1ea1ch to\u00e1n chi ph\u00ed thu\u00ea nh\u00e0 n\u1ebfu tr\u1ea3 ti\u1ec1n sau:<\/strong><\/h4>\n

                    Trong t\u01b0\u1eddng h\u1ee3p sau th\u1eddi gian h\u1ebft h\u1ea1n h\u1ee3p \u0111\u1ed3n m\u1edbi thanh to\u00e1n, ho\u1eb7c xu\u1ea5t h\u00f3a \u0111\u01a1n th\u00ec h\u1ea1ch to\u00e1n ti\u1ec1n thu\u00ea v\u0103n ph\u00f2ng s\u1ebd \u0111\u01b0\u1ee3c t\u00ednh nh\u01b0 sau:\u00a0<\/span><\/p>\n

                    H\u1ea1ch to\u00e1n h\u00e0ng th\u00e1ng:\u00a0<\/span><\/p>\n

                    N\u1ee3 TK 627, 641, 642, 154<\/span><\/p>\n

                    C\u00f3 TK 335<\/span><\/p>\n

                    H\u1ea1ch to\u00e1n khi thanh to\u00e1n hay khi nh\u1eadn \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n:<\/span><\/p>\n

                    N\u1ee3 TK 335<\/span><\/p>\n

                    C\u00f3 TK 331, 111, 112\u00a0<\/span><\/p>\n

                    6. H\u1ea1ch to\u00e1n chi ph\u00ed thu\u00ea nh\u00e0 n\u1ebfu tr\u1ea3 ti\u1ec1n thu\u00ea nhi\u1ec1u k\u1ef3.\u00a0<\/strong><\/h4>\n

                    N\u1ee3 TK 242: Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc (T\u1ed5ng s\u1ed1 b\u1ea1n c\u1ea7n thanh to\u00e1n)<\/span><\/p>\n

                    N\u1ee3 TK 133: Thu\u1ebf GTGT<\/span><\/p>\n

                    C\u00f3 TK 331, 112, 111.<\/span><\/p>\n

                     <\/p>\n

                      \n
                    • \u0110\u1ecbnh k\u00ec ph\u00e2n b\u1ed5 kho\u1ea3n chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc \u0111\u00f3:<\/span><\/li>\n<\/ul>\n

                      N\u1ee3 TK 154, 627, 641, 642<\/span><\/p>\n

                      C\u00f3 242: Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc.\u00a0<\/span><\/p>\n

                      \u00a0T\u1ed4NG K\u1ebeT:<\/b><\/p>\n

                      \u00a0H\u1ea1ch to\u00e1n ti\u1ec1n thu\u00ea nh\u00e0 l\u00e0 nghi\u1ec7p v\u1ee5 quen thu\u1ed9c v\u1edbi c\u00e1c k\u1ebf to\u00e1n tuy nhi\u00ean v\u1eabn kh\u00f3 tr\u00e1nh \u0111\u01b0\u1ee3c sai s\u00f3t do x\u00e1c d\u1ecbnh sai h\u00ecnh th\u1ee9c tr\u1ea3 ti\u1ec1n thu\u00ea nh\u00e0 ho\u1eb7c sai lo\u1ea1i t\u00e0i kho\u1ea3n. Hi v\u1ecdng b\u00e0i vi\u1ebft s\u1ebd gi\u00fap b\u1ea1n h\u1ea1ch to\u00e1n thu\u1ea7n th\u1ee5c khi g\u1eb7p nghi\u1ec7p v\u1ee5 n\u00e0y.\u00a0<\/span><\/p>\n

                      \u0110\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c, hi\u1ec7u qu\u1ea3 trong c\u00f4ng vi\u1ec7c h\u1ea1ch to\u00e1n th\u00ec s\u1eed d\u1ee5ng c\u00e1c ph\u1ea7n m\u00e8m k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c coi l\u00e0 gi\u1ea3i ph\u00e1p t\u1ed1i \u01b0u \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p. Ph\u1ea7n m\u1ec1m K\u1ebf to\u00e1n FTS- gi\u1ea3i ph\u00e1p t\u1ed1t nh\u1ea5t cho doanh nghi\u1ec7p. Ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n FTS \u0111\u00e1p \u1ee9ng t\u00ednh n\u0103ng t\u1ef1 \u0111\u1ed9ng ph\u00e2n b\u1ed5 chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc v\u1edbi c\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n \u0111\u01a1n gi\u1ea3n, gi\u00fap ti\u1ebft ki\u1ec7m th\u1eddi gian cho k\u1ebf to\u00e1n doanh nghi\u1ec7p v\u00e0 t\u1ed1i \u01b0u hi\u1ec7u qu\u1ea3 c\u00f4ng vi\u1ec7c.\u00a0<\/span><\/p>\n

                      Ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n FTS thi\u1ebft l\u1eadp \u0111\u1ea7y \u0111\u1ee7 c\u00e1c t\u00ednh n\u0103ng, t\u1ef1 \u0111\u1ed9ng h\u1ea1ch to\u00e1n v\u00e0 khi c\u00f3 ch\u1ee9ng t\u1eeb, nghi\u1ec7p v\u1ee5 ph\u00e1t sinh t\u1ef1 \u0111\u1ed9ng ng\u1ea7m \u0111\u1ecbnh lu\u00f4n t\u00e0i kho\u1ea3n N\u1ee3, C\u00f3 tr\u00ean ch\u1ee9ng t\u1eeb.<\/span><\/p>\n

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                        Vi\u1ec7c thu\u00ea nh\u00e0, v\u0103n ph\u00f2ng \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p hi\u1ec7n nay l\u00e0 \u0111i\u1ec1u t\u1ea5t y\u1ebfu. K\u1ebf to\u00e1n doanh nghi\u1ec7p s\u1ebd c\u1ea7n n\u1eafm v\u1eefng c\u00e1ch h\u1ea1ch to\u00e1n chi ph\u00ed n\u00e0y theo t\u1eebng tr\u01b0\u1eddng h\u1ee3p c\u0169ng nh\u01b0 c\u00e1c th\u1ee7 t\u1ee5c, ch\u1ee9ng t\u1eeb c\u1ea7n thi\u1ebft \u0111\u1ec3 \u0111\u01b0a chi ph\u00ed n\u00e0y v\u00e0o chi ph\u00ed h\u1ee3p l\u00fd. N\u1ebfu […]<\/p>\n","protected":false},"featured_media":0,"template":"","article_category":[10],"class_list":["post-8693","article","type-article","status-publish","hentry","article_category-ke-toan-tai-chinh"],"_links":{"self":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article\/8693","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article"}],"about":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/types\/article"}],"wp:attachment":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media?parent=8693"}],"wp:term":[{"taxonomy":"article_category","embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article_category?post=8693"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}