{"id":8875,"date":"2024-01-04T16:00:51","date_gmt":"2024-01-04T09:00:51","guid":{"rendered":"https:\/\/fts.com.vn\/?p=8875"},"modified":"2025-11-27T11:21:31","modified_gmt":"2025-11-27T04:21:31","slug":"thue-gtgt-khong-duoc-khau-tru-co-duoc-tinh-vao-chi-phi","status":"publish","type":"article","link":"https:\/\/fts.com.vn\/en\/article\/thue-gtgt-khong-duoc-khau-tru-co-duoc-tinh-vao-chi-phi\/","title":{"rendered":"THU\u1ebe GTGT KH\u00d4NG \u0110\u01af\u1ee2C KH\u1ea4U TR\u1eea C\u00d3 \u0110\u01af\u1ee2C T\u00cdNH V\u00c0O CHI PH\u00cd?"},"content":{"rendered":"

 <\/p>\n

Kh\u00f4ng ph\u1ea3i m\u1ecdi tr\u01b0\u1eddng h\u1ee3p n\u1ed9p thu\u1ebf GTGT \u0111\u1ec1u \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb. V\u1eady trong tr\u01b0\u1eddng h\u1ee3p thu\u1ebf GTGT kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb th\u00ec c\u00f3 \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o chi ph\u00ed h\u1ee3p l\u00fd khi t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p kh\u00f4ng?<\/span><\/i><\/p>\n

 <\/p>\n

1.C\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT\u00a0<\/strong><\/h5>\n

\"Thu\u1ebf<\/p>\n

N\u1ebfu thu\u1ed9c m\u1ed9t trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 7, kho\u1ea3n 15 \u0110i\u1ec1u 14 Th\u00f4ng t\u01b0 s\u1ed1 219\/2014\/TT-BTC, c\u01a1 s\u1edf kinh doanh s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o:<\/span><\/p>\n

    \n
  • Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o d\u00f9ng cho s\u1ea3n xu\u1ea5t kinh doanh h\u00e0ng kh\u00f4ng ch\u1ecbu thu\u1ebf.\u00a0<\/span><\/li>\n
  • H\u00f3a \u0111\u01a1n GTGT s\u1eed d\u1ee5ng kh\u00f4ng \u0111\u00fang quy \u0111\u1ecbn c\u1ee7a ph\u00e1p lu\u1eadt nh\u01b0: H\u00f3a \u0111\u01a1n GTGT kh\u00f4ng ghi thu\u1ebf GTGT. T\u1ee9c l\u00e0 h\u00f3a \u0111\u01a1n ph\u1ea3i ghi r\u00f5 thu\u1ebf su\u1ea5t thu\u1ebf GTGT v\u00e0 ti\u1ec1n thu\u1ebf GTGT.\u00a0<\/span><\/li>\n<\/ul>\n

    Ngo\u1ea1i tr\u1eeb tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c th\u00f9 \u0111\u01b0\u1ee3c d\u00f9ng h\u00f3a \u0111\u01a1n GTGT ghi gi\u00e1 thanh to\u00e1n l\u00e0 gi\u00e1 \u0111\u00e3 c\u00f3 thu\u00ea GTGT nh\u01b0 tem, v\u00e9, th\u1ebb, phi\u1ebfu thu ti\u1ec1n b\u1ea3o hi\u1ec3m.\u00a0<\/span><\/em><\/p>\n

      \n
    • H\u00f3a \u0111\u01a1n kh\u00f4ng ghi\/ ghi kh\u00f4ng \u0111\u00fang 01 trong c\u00e1c ch\u1ec9 ti\u00eau nh\u01b0 t\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi b\u00e1n d\u1eabn \u0111\u1ebfn kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c ng\u01b0\u1eddi b\u00e1n.\u00a0<\/span><\/li>\n
    • H\u00f3a \u0111\u01a1n kh\u00f4ng ghi\/ ghi kh\u00f4ng \u0111\u00fang 01 trong c\u00e1c ch\u1ec9 ti\u00eau nh\u01b0 t\u00ean, \u0111\u1ecba ch\u1ec9, mst c\u1ee7a ng\u01b0\u1eddi mua d\u1eabn \u0111\u1ebfn kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c ng\u01b0\u1eddi mua (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n mang t\u00ean t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n mua v\u00e0o h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5)<\/span><\/li>\n
    • H\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf GTGT gi\u1ea3, h\u00f3a \u0111\u01a1n b\u1ecb t\u1ea9y x\u00f3a, h\u00f3a \u0111\u01a1n kh\u00f4ng (kh\u00f4ng c\u00f3 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 k\u00e8m theo)<\/span><\/li>\n
    • H\u00f3a \u0111\u01a1n ghi gi\u00e1 tr\u1ecb kh\u00f4ng \u0111\u00fang gi\u00e1 tr\u1ecb th\u1ef1c t\u1ebf c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua, b\u00e1n\/trao \u0111\u1ed5i.\u00a0<\/span><\/li>\n<\/ul>\n

       <\/p>\n

      2. C\u00e1c tr\u01b0\u1eddng h\u1ee3p thu\u1ebf GTGT \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN<\/strong><\/h5>\n

      \"H\u1ea1ch<\/p>\n

      C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 78\/2014\/TT-BTC, t\u1ea1i \u0110i\u1ec1u 6, Kho\u00e0n 1, quy \u0111\u1ecbnh c\u00e1c kho\u1ea3n chi \u0111\u01b0\u1ee3c t\u00ednh nh\u01b0 v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf nh\u01b0 sau:<\/span><\/p>\n

      “Tr\u1eeb c\u00e1c kho\u1ea3n chi kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb n\u00eau t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c tr\u1eeb m\u1ecdi kho\u1ea3n chi n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/em><\/p>\n

      a. Kho\u1ea3n chi th\u1ef1c t\u1ebf ph\u00e1t sinh li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a doanh nghi\u1ec7p<\/p>\n

      b. Kho\u1ea3n chi c\u00f3 \u0111\u1ee7 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\n

      c. Kho\u1ea3n chi n\u1ebfu c\u00f3 h\u00f3a \u0111\u01a1n mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 t\u1eebng l\u1ea7n c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb 20 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean (gi\u00e1 \u0111\u00e3 ba g\u1ed3m thu\u1ebf GTGT) khi thanh to\u00e1n ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t.<\/p>\n

      Ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/p>\n

      Tr\u01b0\u1eddng h\u1ee3p mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 t\u1eebng l\u1ea7n c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb 20tr \u0111\u1ed3ng tr\u1edf l\u00ean ghi tr\u00ean h\u00f3a \u0111\u01a1n m\u00e0 \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn chi ph\u00ed, doanh nghi\u1ec7p ch\u01b0a thanh to\u00e1n v\u00e0 ch\u01b0a c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t th\u00ec doanh nghi\u1ec7p \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf. Tr\u01b0\u1eddng h\u1ee3p khi thanh to\u00e1n doanh nghi\u1ec7p ph\u1ea3i k\u00ea khai, \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m chi ph\u00ed \u0111\u1ed1i v\u1edbi ph\u1ea7n gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t v\u00e0o k\u1ef3 t\u00ednh thu\u1ebf ph\u00e1t sinh vi\u1ec7c thanh to\u00e1n b\u1eb1ng ti\u1ec1n m\u1eb7t (k\u1ec3 c\u1ea3 trong tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan thu\u1ebf v\u00e0 c\u00e1c c\u01a1 quan ch\u1ee9c n\u0103ng \u0111\u00e3 c\u00f3 quy\u1ebft \u0111\u1ecbnh thanh tra, ki\u1ec3m tra k\u1ef3 t\u00ednh c\u00f3 ph\u00e1t sinh kho\u1ea3n chi ph\u00ed n\u00e0y)<\/p>\n

      \u0110\u1ed1i v\u1edbi c\u00e1c h\u00f3a \u0111\u01a1n mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u00e3 thanh to\u00e1n b\u1eb1ng ti\u1ec1n m\u1eb7t ph\u00e1t sinh tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh th\u00ec kh\u00f4ng ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i theo quy \u0111\u1ecbnh.<\/p>\n

        \n
      • Doanh nghi\u1ec7p t\u00ednh thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp<\/strong><\/li>\n<\/ul>\n

        \u0110\u1ecbnh kho\u1ea3n:<\/p>\n

        + H\u00f3a \u0111\u01a1n mua v\u00e0o:<\/p>\n

        N\u1ee3 TK 152, 153, 156, 211\u2026<\/p>\n

        C\u00f3 TK 311, 111, 112<\/p>\n

        Khi xu\u1ea5t d\u00f9ng, \u0111\u01b0a v\u00e0o c\u00e1c t\u00e0i kho\u1ea3n chi ph\u00ed:<\/p>\n

        N\u1ee3 TK 621, 627, 642\u2026<\/p>\n

        C\u00f3 TK 152, 153, 214\u2026<\/p>\n

        + H\u00f3a \u0111\u01a1n b\u00e1n ra:<\/p>\n

        Khi b\u00e1n ghi nh\u1eadn ph\u1ea7n thu\u1ebf GTGT v\u00e0o doanh thu b\u00e1n h\u00e0ng<\/p>\n

        Cu\u1ed1i k\u1ef3, x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p:<\/p>\n

        N\u1ee3 TK 511<\/p>\n

        C\u00f3 TK 3331<\/p>\n

          \n
        • Ph\u1ea7n thu\u1ebf GTGT c\u1ee7a h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng th\u00f4ng th\u01b0\u1eddng<\/strong><\/li>\n<\/ul>\n

          \u0110\u1ecbnh kho\u1ea3n:<\/p>\n

          N\u1ee3 TK 152, 153, 156\u2026.: T\u1ed5ng gi\u00e1 tr\u1ecb thanh to\u00e1n<\/p>\n

          C\u00f3 TK 111,112, 331\u2026: T\u1ed5ng gi\u00e1 tr\u1ecb thanh to\u00e1n<\/p>\n

           <\/p>\n

          3. C\u00e1c tr\u01b0\u1eddng h\u1ee3p thu\u1ebf GTGT kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN.\u00a0<\/strong><\/h5>\n

          \"Thu\u1ebf<\/p>\n

          \u00a0Theo th\u00f4ng t\u01b0 78, t\u1ea1i \u0110i\u1ec1u 6, Kho\u1ea3n 2, \u0110i\u1ec1u 2.37 quy \u0111\u1ecbnh c\u00e1c kho\u1ea3n chi kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c kh\u1ea5u tr\u00f9 tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf nh\u01b0 sau:<\/span><\/p>\n

          \u201c<\/span>Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o \u0111\u00e3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb ho\u1eb7c ho\u00e0n thu; thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh l\u00e0 \u00f4 t\u00f4 t\u1eeb 9 ch\u1ed7 ng\u1ed3i tr\u1edf xu\u1ed1ng v\u01b0\u1ee3t m\u1ee9c quy \u0111\u1ecbnh \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb theo quy \u0111\u1ecbnh t\u1ea1i c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng; thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p tr\u1eeb tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p n\u1ed9p thay thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u1ee7a nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i m\u00e0 theo th\u1ecfa thu\u1eadn t\u1ea1i h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u, nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i, doanh thu nh\u00e0 th\u1ea7u, nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i nh\u1eadn \u0111\u01b0\u1ee3c kh\u00f4ng bao g\u1ed3m thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p; thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n tr\u1eeb tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng quy \u0111\u1ecbnh ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00f4ng bao g\u1ed3m thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/span><\/i>.\u201d<\/span><\/p>\n

          Qua \u0111\u00f3 nh\u1eefng kho\u1ea3n thu\u1ebf GTGT kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb bao g\u1ed3m:<\/span><\/p>\n

            \n
          • Thu\u1ebf GTGT \u0111\u00e3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb ho\u1eb7c ho\u00e0n thu\u1ebf (Khi mua h\u00e0ng \u0111\u1ecbnh khaorn ri\u00eang ph\u1ea7n thu\u1ebf n\u00e0y v\u00e0o TK 133)<\/span><\/li>\n
          • Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a TSC\u0110 l\u00e0 \u00f4 t\u00f4 t\u1eeb 9 ch\u1ed7 ng\u1ed3i tr\u1edf xu\u1ed1ng v\u01b0\u1ee3t m\u1ee9c quy \u0111\u1ecbnh \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb t\u1ee9c l\u00e0 ph\u1ea7n thu\u1ebf GTGT t\u01b0\u01a1ng \u1ee9ng v\u1edbi ph\u1ea7n nguy\u00ean gi\u00e1 tr\u00ean 1.6 t\u1ef7 \u0111\u1ed3ng.\u00a0<\/span><\/li>\n<\/ul>\n

            \u0110\u1ecbnh kho\u1ea3n:<\/span><\/p>\n

              \n
            • Khi mua TSC\u0110:\u00a0<\/span><\/li>\n<\/ul>\n

              N\u1ee3 TK 211,241: Nguy\u00ean gi\u00e1 tr\u00ean h\u0111+thu\u1ebf GTGT t\u01b0\u01a1ng \u1ee9ng v\u1edbi nguy\u00ean gi\u00e1 tr\u00ean 1.6 t\u1ef7\u00a0<\/span><\/p>\n

              N\u1ee3 TK 133: 160.000.000 (Ph\u1ea7n thu\u1ebf GTGT t\u01b0\u01a1ng \u1ee9ng v\u1edbi nguy\u00ean gi\u00e1 1,6 t\u1ef7)<\/span><\/p>\n

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

              \u00a0\u00a0\u00a0+ Khi t\u00ednh kh\u1ea5u hao:<\/span><\/p>\n

              N\u1ee3 TK chi ph\u00ed li\u00ean quan<\/span><\/p>\n

              C\u00f3 TK 214<\/span><\/p>\n

              Hi\u1ec7n nay, k\u1ebf to\u00e1n doanh nghi\u1ec7p c\u00f3 nhi\u1ec1u l\u1ef1a ch\u1ecdn v\u1edbi c\u00f4ng c\u1ee5 h\u1ed7 tr\u1ee3. Trong \u0111\u00f3, ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n FTS Accounting-Tr\u1ee3 th\u1ee7 \u0111\u1eafc l\u1ef1c cho k\u1ebf to\u00e1n, gi\u00fap c\u00f4ng vi\u1ec7c tr\u1edf n\u00ean d\u1ec5 d\u00e0ng v\u00e0 nhanh ch\u00f3ng v\u00e0 ch\u00ednh x\u00e1c nh\u1ea5t v\u1edbi c\u00e1c t\u00ednh n\u0103ng:<\/em><\/p>\n

                \n
              • T\u1ef1 \u0111\u1ed9ng nh\u1eadp li\u1ec7u ch\u1ee9ng, import, export d\u1eef li\u1ec7u gi\u00fap k\u1ebf to\u00e1n ti\u1ebft ki\u1ec7m th\u1eddi gian.<\/li>\n
              • T\u1ef1 \u0111\u1ed9ng t\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u v\u00e0 l\u00ean b\u00e1o c\u00e1o m\u1ed9t c\u00e1ch nhanh ch\u00f3ng, ch\u00ednh x\u00e1c, k\u1ecbp th\u1eddi \u0111\u01b0a ra tham v\u1ea5<\/li>\n
              • n cho ban l\u00e3nh \u0111\u1ea1o doanh nghi\u1ec7p.<\/li>\n
              • T\u1ef1 \u0111\u1ed9ng ph\u00e1t hi\u1ec7n c\u00e1c sai l\u1ec7ch ch\u1ee9ng t\u1eeb, s\u1ed5 s\u00e1ch, b\u00e1o c\u00e1o.<\/li>\n
              • K\u1ebft chuy\u1ec3n doanh thu, chi ph\u00ed, x\u00e1c \u0111\u1ecbnh l\u00e3i l\u1ed7 nhanh ch\u00f3ng<\/li>\n<\/ul>\n

                \u0110\u1eb7c bi\u1ec7t, khi \u00e1p d\u1ee5ng ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n FTS Accounting, l\u00e3nh \u0111\u1ea1o doanh nghi\u1ec7p c\u00f3 th\u1ec3 d\u1ec5 d\u00e0ng theo d\u00f5i b\u00e1o c\u00e1o. S\u1ebfp d\u1ec5 d\u00e0ng theo d\u00f5i doanh thu b\u00e1n h\u00e0ng theo t\u1eebng nh\u00e2n vi\u00ean, t\u1eebng m\u1eb7t h\u00e0ng \u0111\u1ec3 t\u1eeb \u0111\u00f3 k\u1ebf to\u00e1n kh\u00f4ng c\u1ea7n t\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u nhi\u1ec1u l\u1ea7n .<\/p>\n

                \u0110\u0103ng k\u00fd ngay v\u1edbi FTS \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n v\u00e0 h\u1ed7 tr\u1ee3 nhanh nh\u1ea5t.\u00a0 K\u00ednh m\u1eddi Qu\u00fd doanh nghi\u1ec7p, Anh\/ Ch\u1ecb K\u1ebf to\u00e1n doanh nghi\u1ec7p \u0111\u0103ng k\u00fd tr\u1ea3i nghi\u1ec7m mi\u1ec5n ph\u00ed.<\/p>\n

                [wpforms id=”2108″]<\/p>\n","protected":false},"excerpt":{"rendered":"

                  Kh\u00f4ng ph\u1ea3i m\u1ecdi tr\u01b0\u1eddng h\u1ee3p n\u1ed9p thu\u1ebf GTGT \u0111\u1ec1u \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb. V\u1eady trong tr\u01b0\u1eddng h\u1ee3p thu\u1ebf GTGT kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb th\u00ec c\u00f3 \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o chi ph\u00ed h\u1ee3p l\u00fd khi t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p kh\u00f4ng?   1.C\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT\u00a0 N\u1ebfu thu\u1ed9c m\u1ed9t trong c\u00e1c […]<\/p>\n","protected":false},"featured_media":0,"template":"","article_category":[10],"class_list":["post-8875","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\/8875","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=8875"}],"wp:term":[{"taxonomy":"article_category","embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article_category?post=8875"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}