{"id":13710,"date":"2025-12-10T02:52:34","date_gmt":"2025-12-10T02:52:34","guid":{"rendered":"https:\/\/mva.vn\/?p=13710"},"modified":"2025-12-10T03:04:20","modified_gmt":"2025-12-10T03:04:20","slug":"huong-dan-ghi-nhan-doanh-thu-tinh-thue-hoat-dong-xuat-khau","status":"publish","type":"post","link":"https:\/\/mva.vn\/en\/huong-dan-ghi-nhan-doanh-thu-tinh-thue-hoat-dong-xuat-khau\/","title":{"rendered":"H\u01af\u1edaNG D\u1eaaN GHI NH\u1eacN DOANH THU T\u00cdNH THU\u1ebe HO\u1ea0T \u0110\u1ed8NG XU\u1ea4T KH\u1ea8U"},"content":{"rendered":"

Sorry, this entry is only available in Ti\u1ebfng Vi\u1ec7t<\/a>. For the sake of viewer convenience, the content is shown below in the alternative language. You may click the link to switch the active language.<\/p>

Ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t kh\u1ea9u \u0111\u00f3ng vai tr\u00f2 quan tr\u1ecdng trong s\u1ef1 ph\u00e1t tri\u1ec3n c\u1ee7a doanh nghi\u1ec7p Vi\u1ec7t Nam khi tham gia th\u1ecb tr\u01b0\u1eddng qu\u1ed1c t\u1ebf. Tuy nhi\u00ean, s\u1ef1 kh\u00e1c bi\u1ec7t v\u1ec1 \u0111i\u1ec1u ki\u1ec7n giao h\u00e0ng, th\u1eddi \u0111i\u1ec3m chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu, t\u1ef7 gi\u00e1, ph\u01b0\u01a1ng th\u1ee9c thanh to\u00e1n\u2026 khi\u1ebfn nhi\u1ec1u k\u1ebf to\u00e1n l\u00fang t\u00fang trong vi\u1ec7c <\/span>ghi nh\u1eadn doanh thu<\/b> v\u00e0 <\/span>x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf<\/b>.<\/span>
\n<\/span> B\u00e0i vi\u1ebft n\u00e0y tr\u00ecnh b\u00e0y to\u00e0n di\u1ec7n c\u00e1ch ghi nh\u1eadn doanh thu ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t kh\u1ea9u theo quy \u0111\u1ecbnh k\u1ebf to\u00e1n \u2013 thu\u1ebf hi\u1ec7n h\u00e0nh, gi\u00fap doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng, tu\u00e2n th\u1ee7 v\u00e0 h\u1ea1n ch\u1ebf r\u1ee7i ro thanh \u2013 ki\u1ec3m tra.<\/span><\/p>\n

I. Kh\u00e1i qu\u00e1t v\u1ec1 doanh thu xu\u1ea5t kh\u1ea9u<\/b><\/h2>\n

Doanh thu xu\u1ea5t kh\u1ea9u<\/b> l\u00e0 kho\u1ea3n thu t\u1eeb vi\u1ec7c b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i v\u00e0 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n qua c\u1eeda kh\u1ea9u ho\u1eb7c th\u1ef1c hi\u1ec7n t\u1ea1i Vi\u1ec7t Nam nh\u01b0ng ti\u00eau d\u00f9ng \u1edf n\u01b0\u1edbc ngo\u00e0i.<\/span><\/p>\n

\u0110\u1eb7c \u0111i\u1ec3m n\u1ed5i b\u1eadt c\u1ee7a doanh thu xu\u1ea5t kh\u1ea9u:<\/span><\/p>\n

    \n
  • Thanh to\u00e1n b\u1eb1ng <\/span>ngo\u1ea1i t\u1ec7<\/b> ho\u1eb7c \u0111\u1ed3ng Vi\u1ec7t Nam nh\u01b0ng quy \u0111\u1ed5i theo t\u1ef7 gi\u00e1.<\/span><\/li>\n
  • Ch\u1ecbu s\u1ef1 chi ph\u1ed1i c\u1ee7a <\/span>Incoterms<\/b> \u2013 quy\u1ebft \u0111\u1ecbnh th\u1eddi \u0111i\u1ec3m chuy\u1ec3n giao r\u1ee7i ro.<\/span><\/li>\n
  • H\u00f3a \u0111\u01a1n s\u1eed d\u1ee5ng l\u00e0 <\/span>h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng ho\u1eb7c h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng<\/b> t\u00f9y \u0111\u1ed1i t\u01b0\u1ee3ng thu\u1ebf.<\/span><\/li>\n
  • Thu\u1ebf su\u1ea5t th\u00f4ng th\u01b0\u1eddng l\u00e0 <\/span>0%<\/b> (n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n) ho\u1eb7c <\/span>kh\u00f4ng ch\u1ecbu thu\u1ebf<\/b> trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c th\u00f9.<\/span><\/li>\n<\/ul>\n

    \"\"<\/p>\n

    II. C\u01a1 s\u1edf ph\u00e1p l\u00fd \u00e1p d\u1ee5ng<\/b><\/h2>\n

    Khi ghi nh\u1eadn doanh thu xu\u1ea5t kh\u1ea9u, k\u1ebf to\u00e1n \u2013 thu\u1ebf c\u1ea7n c\u0103n c\u1ee9 c\u00e1c v\u0103n b\u1ea3n sau:<\/span><\/p>\n

      \n
    • Lu\u1eadt Thu\u1ebf GTGT v\u00e0 c\u00e1c ngh\u1ecb \u0111\u1ecbnh, th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn<\/b> (Th\u00f4ng t\u01b0 219\/2013\/TT-BTC v\u00e0 s\u1eeda \u0111\u1ed5i).<\/span><\/li>\n
    • Lu\u1eadt Thu\u1ebf TNDN v\u00e0 Th\u00f4ng t\u01b0 78\/2014\/TT-BTC<\/b> (s\u1eeda \u0111\u1ed5i b\u1edfi Th\u00f4ng t\u01b0 96\/2015\/TT-BTC).<\/span><\/li>\n
    • Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam \u2013 VAS 14: Doanh thu v\u00e0 thu nh\u1eadp kh\u00e1c<\/b>.<\/span><\/li>\n
    • Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/b> ho\u1eb7c <\/span>Th\u00f4ng t\u01b0 133\/2016\/TT-BTC<\/b> t\u00f9y ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n \u00e1p d\u1ee5ng.<\/span><\/li>\n
    • Quy \u0111\u1ecbnh qu\u1ea3n l\u00fd ngo\u1ea1i h\u1ed1i<\/b> khi x\u1eed l\u00fd ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1.<\/span><\/li>\n<\/ul>\n

      Nh\u1eefng c\u01a1 s\u1edf ph\u00e1p l\u00fd n\u00e0y l\u00e0 n\u1ec1n t\u1ea3ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh <\/span>th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn<\/b>, <\/span>m\u1ee9c doanh thu<\/b> v\u00e0 <\/span>ngh\u0129a v\u1ee5 thu\u1ebf<\/b> c\u1ee7a ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t kh\u1ea9u.<\/span><\/p>\n

      III. \u0110i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 0% cho ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t kh\u1ea9u<\/b><\/h2>\n

      \u0110a s\u1ed1 doanh thu xu\u1ea5t kh\u1ea9u \u0111\u01b0\u1ee3c h\u01b0\u1edfng thu\u1ebf su\u1ea5t GTGT 0% nh\u01b0ng <\/span>ch\u1ec9 khi \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n<\/b>:<\/span><\/p>\n

      3.1. \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u<\/b><\/h3>\n

      Doanh nghi\u1ec7p ph\u1ea3i c\u00f3:<\/span><\/p>\n

        \n
      1. H\u1ee3p \u0111\u1ed3ng b\u00e1n, gia c\u00f4ng ho\u1eb7c \u1ee7y th\u00e1c xu\u1ea5t kh\u1ea9u.<\/li>\n
      2. Ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng t\u1eeb b\u00ean mua n\u01b0\u1edbc ngo\u00e0i.<\/li>\n
      3. T\u1edd khai h\u1ea3i quan \u0111\u00e3 th\u00f4ng quan.<\/li>\n<\/ol>\n

        3.2. \u0110\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u<\/b><\/h3>\n

        D\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c xem l\u00e0 xu\u1ea5t kh\u1ea9u khi:<\/span><\/p>\n

          \n
        • Ti\u00eau d\u00f9ng <\/span>ngo\u00e0i l\u00e3nh th\u1ed5 Vi\u1ec7t Nam<\/b>,<\/span><\/li>\n
        • Ho\u1eb7c cung c\u1ea5p cho <\/span>t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u1edf n\u01b0\u1edbc ngo\u00e0i<\/b> v\u00e0 h\u01b0\u1edfng l\u1ee3i b\u00ean ngo\u00e0i Vi\u1ec7t Nam,<\/span><\/li>\n
        • C\u00f3 <\/span>ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng<\/b>.<\/span><\/li>\n<\/ul>\n

          3.3. C\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng 0%<\/b><\/h3>\n
            \n
          • Chuy\u1ec3n giao c\u00f4ng ngh\u1ec7 cho n\u01b0\u1edbc ngo\u00e0i nh\u01b0ng th\u1ef1c hi\u1ec7n t\u1ea1i Vi\u1ec7t Nam.<\/span><\/li>\n
          • S\u1eeda ch\u1eefa h\u00e0ng h\u00f3a cho kh\u00e1ch n\u01b0\u1edbc ngo\u00e0i nh\u01b0ng th\u1ef1c hi\u1ec7n t\u1ea1i Vi\u1ec7t Nam.<\/span><\/li>\n
          • M\u1ed9t s\u1ed1 d\u1ecbch v\u1ee5 li\u00ean quan b\u1ea5t \u0111\u1ed9ng s\u1ea3n t\u1ea1i Vi\u1ec7t Nam.<\/span><\/li>\n
          • D\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u nh\u01b0ng <\/span>b\u00ean mua thanh to\u00e1n b\u1eb1ng ti\u1ec1n m\u1eb7t<\/b>.<\/span><\/li>\n<\/ul>\n

            Doanh nghi\u1ec7p c\u1ea7n r\u00e0 so\u00e1t k\u1ef9 \u0111\u1ec3 tr\u00e1nh k\u00ea khai sai thu\u1ebf su\u1ea5t.<\/span><\/p>\n

            IV. Th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn doanh thu xu\u1ea5t kh\u1ea9u (quan tr\u1ecdng nh\u1ea5t)<\/b><\/h2>\n

            Th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn doanh thu ch\u1ecbu \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp b\u1edfi:<\/span><\/p>\n

              \n
            • \u0110i\u1ec1u ki\u1ec7n giao h\u00e0ng<\/b> (FOB, CIF, FCA, DAP, EXW\u2026 theo Incoterms).<\/span><\/li>\n
            • Th\u1eddi \u0111i\u1ec3m doanh nghi\u1ec7p chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu, quy\u1ec1n ki\u1ec3m so\u00e1t h\u00e0ng h\u00f3a<\/b>.<\/span><\/li>\n
            • Th\u1eddi \u0111i\u1ec3m kh\u00e1ch k\u00fd x\u00e1c nh\u1eadn ho\u00e0n th\u00e0nh d\u1ecbch v\u1ee5<\/b> (\u0111\u1ed1i v\u1edbi xu\u1ea5t kh\u1ea9u d\u1ecbch v\u1ee5).<\/span><\/li>\n<\/ul>\n

              4.1. Ghi nh\u1eadn theo Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n \u2013 VAS 14<\/b><\/h3>\n

              Doanh thu \u0111\u01b0\u1ee3c ghi nh\u1eadn khi th\u1ecfa m\u00e3n <\/span>5 \u0111i\u1ec1u ki\u1ec7n<\/b>:<\/span><\/p>\n

                \n
              1. \u0110\u00e3 chuy\u1ec3n giao ph\u1ea7n l\u1edbn r\u1ee7i ro v\u00e0 l\u1ee3i \u00edch.<\/span><\/li>\n
              2. Kh\u00f4ng c\u00f2n n\u1eafm quy\u1ec1n qu\u1ea3n l\u00fd.<\/span><\/li>\n
              3. Doanh thu x\u00e1c \u0111\u1ecbnh t\u01b0\u01a1ng \u0111\u1ed1i ch\u1eafc ch\u1eafn.<\/span><\/li>\n
              4. C\u00f3 kh\u1ea3 n\u0103ng thu \u0111\u01b0\u1ee3c l\u1ee3i \u00edch kinh t\u1ebf.<\/span><\/li>\n
              5. X\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c chi ph\u00ed li\u00ean quan.<\/span><\/li>\n<\/ol>\n

                Trong xu\u1ea5t kh\u1ea9u, \u0111i\u1ec3m m\u1ea5u ch\u1ed1t l\u00e0 <\/span>khi r\u1ee7i ro chuy\u1ec3n giao theo \u0111i\u1ec1u ki\u1ec7n Incoterms<\/b>.<\/span><\/p>\n

                4.2. Th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn theo t\u1eebng \u0111i\u1ec1u ki\u1ec7n giao h\u00e0ng<\/b><\/h3>\n
                  \n
                • FOB \u2013 Giao l\u00ean t\u00e0u<\/b>: ghi nh\u1eadn khi h\u00e0ng qua lan can t\u00e0u t\u1ea1i c\u1ea3ng Vi\u1ec7t Nam.<\/span><\/li>\n
                • FCA \u2013 Giao cho b\u00ean v\u1eadn chuy\u1ec3n<\/b>: ghi nh\u1eadn khi b\u00e0n giao cho \u0111\u01a1n v\u1ecb v\u1eadn t\u1ea3i.<\/span><\/li>\n
                • CIF \u2013 Giao l\u00ean t\u00e0u, ch\u1ecbu chi ph\u00ed v\u1eadn chuy\u1ec3n & b\u1ea3o hi\u1ec3m<\/b>: ghi nh\u1eadn t\u01b0\u01a1ng t\u1ef1 FOB (r\u1ee7i ro chuy\u1ec3n giao t\u1ea1i c\u1ea3ng).<\/span><\/li>\n
                • DAP \u2013 Giao t\u1ea1i \u0111\u1ecba \u0111i\u1ec3m c\u1ee7a ng\u01b0\u1eddi mua<\/b>: ghi nh\u1eadn khi h\u00e0ng \u0111\u1ebfn n\u01a1i v\u00e0 ng\u01b0\u1eddi mua c\u00f3 quy\u1ec1n ki\u1ec3m so\u00e1t.<\/span><\/li>\n
                • EXW \u2013 Giao t\u1ea1i kho ng\u01b0\u1eddi b\u00e1n<\/b>: ghi nh\u1eadn khi b\u00ean mua \u0111\u1ebfn nh\u1eadn h\u00e0ng.<\/span><\/li>\n<\/ul>\n

                  4.3. Th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn \u0111\u1ed1i v\u1edbi xu\u1ea5t kh\u1ea9u d\u1ecbch v\u1ee5<\/b><\/h3>\n

                  Doanh thu ghi nh\u1eadn khi:<\/span><\/p>\n

                    \n
                  • D\u1ecbch v\u1ee5 ho\u00e0n th\u00e0nh,<\/span><\/li>\n
                  • C\u00f3 bi\u00ean b\u1ea3n nghi\u1ec7m thu ho\u1eb7c x\u00e1c nh\u1eadn ho\u00e0n t\u1ea5t,<\/span><\/li>\n
                  • C\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n.<\/span><\/li>\n<\/ul>\n

                    V. X\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb doanh thu xu\u1ea5t kh\u1ea9u<\/b><\/h2>\n

                    5.1. Gi\u00e1 t\u00ednh doanh thu<\/b><\/h3>\n

                    Doanh thu xu\u1ea5t kh\u1ea9u \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo <\/span>gi\u00e1 b\u00e1n ghi trong h\u1ee3p \u0111\u1ed3ng xu\u1ea5t kh\u1ea9u<\/b>, th\u01b0\u1eddng l\u00e0:<\/span><\/p>\n

                      \n
                    • FOB<\/span><\/li>\n
                    • CIF<\/span><\/li>\n
                    • CFR<\/span><\/li>\n
                    • DAP\u2026<\/span><\/li>\n<\/ul>\n

                      T\u00f9y \u0111i\u1ec1u ki\u1ec7n giao h\u00e0ng, doanh thu bao g\u1ed3m ho\u1eb7c kh\u00f4ng bao g\u1ed3m c\u00e1c kho\u1ea3n nh\u01b0 v\u1eadn chuy\u1ec3n, b\u1ea3o hi\u1ec3m.<\/span><\/p>\n

                      5.2. Quy \u0111\u1ed5i ngo\u1ea1i t\u1ec7<\/b><\/h3>\n

                      Doanh thu b\u1eb1ng ngo\u1ea1i t\u1ec7 \u0111\u01b0\u1ee3c quy \u0111\u1ed5i theo <\/span>t\u1ef7 gi\u00e1 b\u00e1n c\u1ee7a ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i n\u01a1i doanh nghi\u1ec7p m\u1edf t\u00e0i kho\u1ea3n<\/b> t\u1ea1i ng\u00e0y ghi nh\u1eadn doanh thu.<\/span><\/p>\n

                      5.3. X\u1eed l\u00fd ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1<\/b><\/h3>\n
                        \n
                      • T\u1ea1i th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn doanh thu<\/b> \u2192 h\u1ea1ch to\u00e1n ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 v\u00e0o <\/span>doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh<\/b> ho\u1eb7c <\/span>chi ph\u00ed t\u00e0i ch\u00ednh<\/b>.<\/span><\/li>\n
                      • Khi thu ti\u1ec1n<\/b> \u2192 ch\u00eanh l\u1ec7ch ph\u00e1t sinh ti\u1ebfp t\u1ee5c x\u1eed l\u00fd theo quy \u0111\u1ecbnh v\u1ec1 ngo\u1ea1i t\u1ec7.<\/span><\/li>\n<\/ul>\n

                        VI. H\u1ea1ch to\u00e1n k\u1ebf to\u00e1n doanh thu xu\u1ea5t kh\u1ea9u<\/b><\/h2>\n

                        V\u00ed d\u1ee5 theo Th\u00f4ng t\u01b0 200:<\/span><\/p>\n

                        6.1. Khi xu\u1ea5t kh\u1ea9u v\u00e0 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ghi nh\u1eadn doanh thu<\/b><\/h3>\n

                        N\u1ee3 131 \u2013 Ph\u1ea3i thu kh\u00e1ch h\u00e0ng (quy \u0111\u1ed5i VND)<\/b>
                        \n<\/b> C\u00f3 511 \u2013 Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5<\/b>
                        \n<\/b> C\u00f3 3333 \u2013 Thu\u1ebf xu\u1ea5t kh\u1ea9u (n\u1ebfu c\u00f3)<\/b><\/p>\n

                        6.2. Chi ph\u00ed li\u00ean quan (v\u1eadn chuy\u1ec3n, b\u1ea3o hi\u1ec3m\u2026)<\/b><\/h3>\n

                        N\u1ee3 632 \u2013 Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n<\/b>
                        \n<\/b> N\u1ee3 641\/642 \u2013 Chi ph\u00ed b\u00e1n h\u00e0ng\/qu\u1ea3n l\u00fd<\/b>
                        \n<\/b> C\u00f3 111\/112\/331\u2026<\/b><\/p>\n

                        6.3. Khi kh\u00e1ch thanh to\u00e1n ngo\u1ea1i t\u1ec7<\/b><\/h3>\n

                        N\u1ee3 112 (theo t\u1ef7 gi\u00e1 th\u1ef1c t\u1ebf)<\/b>
                        \n<\/b> C\u00f3 131<\/b>
                        \n<\/b> C\u00f3\/ N\u1ee3 515 \u2013 635 (ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1)<\/b><\/p>\n

                        VII. Ngh\u0129a v\u1ee5 thu\u1ebf trong ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t kh\u1ea9u<\/b><\/h2>\n

                        7.1. Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT)<\/b><\/h3>\n

                        Th\u00f4ng th\u01b0\u1eddng:<\/span><\/p>\n

                          \n
                        • Thu\u1ebf su\u1ea5t 0%<\/b> n\u1ebfu \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n.<\/span><\/li>\n
                        • Kh\u00f4ng ch\u1ecbu thu\u1ebf<\/b> \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u t\u1ea1i ch\u1ed7 ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t.<\/span><\/li>\n
                        • Thu\u1ebf nh\u1eadp kh\u1ea9u<\/b> (kh\u00f4ng ph\u1ea3i doanh nghi\u1ec7p b\u00e1n ch\u1ecbu).<\/span><\/li>\n<\/ul>\n

                          Doanh nghi\u1ec7p c\u1ea7n theo d\u00f5i h\u1ed3 s\u01a1 \u0111\u1ea7y \u0111\u1ee7 \u0111\u1ec3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u00e0 ho\u00e0n thu\u1ebf GTGT.<\/span><\/p>\n

                          7.2. Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN)<\/b><\/h3>\n

                          Doanh thu xu\u1ea5t kh\u1ea9u l\u00e0 <\/span>doanh thu t\u00ednh thu\u1ebf TNDN<\/b>, \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo:<\/span><\/p>\n

                            \n
                          • Doanh thu \u0111\u00e3 quy \u0111\u1ed5i t\u1ef7 gi\u00e1,<\/span><\/li>\n
                          • Tr\u1eeb gi\u00e1 v\u1ed1n, chi ph\u00ed h\u1ee3p l\u1ec7,<\/span><\/li>\n
                          • Thu nh\u1eadp kh\u00e1c (n\u1ebfu c\u00f3).<\/span><\/li>\n<\/ul>\n

                            M\u1ed9t s\u1ed1 \u0111\u1ecba ph\u01b0\u01a1ng\/tr\u01b0\u1eddng h\u1ee3p c\u00f3 <\/span>\u01b0u \u0111\u00e3i thu\u1ebf TNDN<\/b> cho doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t xu\u1ea5t kh\u1ea9u.<\/span><\/p>\n

                            7.3. Thu\u1ebf xu\u1ea5t kh\u1ea9u (n\u1ebfu h\u00e0ng thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf)<\/b><\/h3>\n

                            Kh\u00f4ng ph\u1ea3i m\u1ecdi m\u1eb7t h\u00e0ng xu\u1ea5t kh\u1ea9u \u0111\u1ec1u ch\u1ecbu thu\u1ebf.<\/span>
                            \n<\/span> M\u1ed9t s\u1ed1 m\u1eb7t h\u00e0ng c\u00f3 thu\u1ebf xu\u1ea5t kh\u1ea9u: kho\u00e1ng s\u1ea3n th\u00f4, g\u1ed7, ph\u1ebf li\u1ec7u, than\u2026<\/span>
                            \n<\/span> C\u1ea7n ki\u1ec3m tra bi\u1ec3u thu\u1ebf xu\u1ea5t kh\u1ea9u theo t\u1eebng m\u00e3 HS.<\/span><\/p>\n

                            VIII. V\u00ed d\u1ee5 th\u1ef1c t\u1ebf: Ghi nh\u1eadn doanh thu xu\u1ea5t kh\u1ea9u theo \u0111i\u1ec1u ki\u1ec7n FOB<\/b><\/h2>\n
                              \n
                            • C\u00f4ng ty A b\u00e1n 1 l\u00f4 h\u00e0ng cho kh\u00e1ch Nh\u1eadt, \u0111i\u1ec1u ki\u1ec7n <\/span>FOB H\u1ea3i Ph\u00f2ng<\/b>, \u0111\u01a1n gi\u00e1 50.000 USD.<\/span><\/li>\n
                            • Ng\u00e0y 10\/03: h\u00e0ng qua lan can t\u00e0u \u2192 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n x\u00e1c \u0111\u1ecbnh doanh thu.<\/span><\/li>\n
                            • T\u1ef7 gi\u00e1 b\u00e1n ng\u00e2n h\u00e0ng Vietcombank ng\u00e0y 10\/03: <\/span>24.300 VND\/USD<\/b>.<\/span><\/li>\n<\/ul>\n

                              Gi\u00e1 tr\u1ecb doanh thu = 50.000 \u00d7 24.300 = 1.215.000.000 VND<\/b><\/p>\n

                              B\u00fat to\u00e1n:<\/span><\/p>\n

                              N\u1ee3 131: 1.215.000.000<\/b>
                              \n<\/b> C\u00f3 511: 1.215.000.000<\/b><\/p>\n

                              Ng\u00e0y 20\/03: kh\u00e1ch thanh to\u00e1n 50.000 USD, t\u1ef7 gi\u00e1 th\u1ef1c nh\u1eadn 24.350 \u2192 ph\u00e1t sinh ch\u00eanh l\u1ec7ch:<\/span><\/p>\n

                              N\u1ee3 112: 1.217.500.000<\/b>
                              \n<\/b> C\u00f3 131: 1.215.000.000<\/b>
                              \n<\/b> C\u00f3 515: 2.500.000 (l\u00e3i t\u1ef7 gi\u00e1)<\/b><\/p>\n

                              IX. R\u1ee7i ro ph\u1ed5 bi\u1ebfn khi ghi nh\u1eadn doanh thu xu\u1ea5t kh\u1ea9u<\/b><\/h2>\n
                                \n
                              1. Ghi nh\u1eadn sai th\u1eddi \u0111i\u1ec3m<\/b> do hi\u1ec3u nh\u1ea7m Incoterms.<\/span><\/li>\n
                              2. Thi\u1ebfu ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng<\/b> \u2192 m\u1ea5t quy\u1ec1n \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 0%.<\/span><\/li>\n
                              3. Sai t\u1ef7 gi\u00e1<\/b> \u2192 sai l\u1ec7ch doanh thu, l\u00e3i l\u1ed7.<\/span><\/li>\n
                              4. Ch\u01b0a theo d\u00f5i c\u00f4ng n\u1ee3 ngo\u1ea1i t\u1ec7 \u0111\u00fang quy \u0111\u1ecbnh<\/b>.<\/span><\/li>\n
                              5. Kh\u00f4ng t\u00e1ch b\u1ea1ch chi ph\u00ed v\u1eadn chuy\u1ec3n, b\u1ea3o hi\u1ec3m<\/b> trong gi\u00e1 v\u1ed1n.<\/span><\/li>\n
                              6. Kh\u00f4ng l\u01b0u h\u1ed3 s\u01a1 h\u1ea3i quan<\/b> \u2192 r\u1ee7i ro b\u1ecb lo\u1ea1i khi ho\u00e0n thu\u1ebf GTGT.<\/span><\/li>\n<\/ol>\n

                                X. K\u1ebft lu\u1eadn<\/b><\/h2>\n

                                Ghi nh\u1eadn doanh thu xu\u1ea5t kh\u1ea9u y\u00eau c\u1ea7u k\u1ebf to\u00e1n n\u1eafm ch\u1eafc c\u00e1c quy \u0111\u1ecbnh v\u1ec1 <\/span>Incoterms, t\u1ef7 gi\u00e1, h\u1ed3 s\u01a1 h\u1ea3i quan, \u0111i\u1ec1u ki\u1ec7n thu\u1ebf su\u1ea5t 0%, ph\u01b0\u01a1ng th\u1ee9c thanh to\u00e1n<\/b> v\u00e0 chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u00fang th\u1eddi \u0111i\u1ec3m v\u00e0 gi\u00e1 tr\u1ecb doanh thu kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p ph\u1ea3n \u00e1nh ch\u00ednh x\u00e1c k\u1ebft qu\u1ea3 kinh doanh m\u00e0 c\u00f2n tr\u00e1nh r\u1ee7i ro v\u1ec1 thu\u1ebf v\u00e0 \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/p>\n

                                N\u1ebfu doanh nghi\u1ec7p th\u01b0\u1eddng xuy\u00ean xu\u1ea5t kh\u1ea9u, vi\u1ec7c x\u00e2y d\u1ef1ng <\/span>quy tr\u00ecnh h\u1ea1ch to\u00e1n \u2013 l\u01b0u tr\u1eef h\u1ed3 s\u01a1 \u2013 ki\u1ec3m tra \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t<\/b> l\u00e0 c\u1ef1c k\u1ef3 quan tr\u1ecdng \u0111\u1ec3 ch\u1ee7 \u0111\u1ed9ng trong ho\u1ea1t \u0111\u1ed9ng, gi\u1ea3m thi\u1ec3u r\u1ee7i ro v\u00e0 t\u1ed1i \u01b0u thu\u1ebf.<\/span><\/p>","protected":false},"excerpt":{"rendered":"

                                Sorry, this entry is only available in Ti\u1ebfng Vi\u1ec7t. For the sake of viewer convenience, the content is shown below in the alternative language. You may click the link to switch the active language.Ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t kh\u1ea9u \u0111\u00f3ng vai tr\u00f2 quan tr\u1ecdng trong s\u1ef1 ph\u00e1t tri\u1ec3n c\u1ee7a doanh nghi\u1ec7p Vi\u1ec7t Nam khi tham gia th\u1ecb..<\/p>\n","protected":false},"author":1,"featured_media":13711,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-13710","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc"],"acf":[],"yoast_head":"\n<\/title>\n<meta name=\"description\" content=\"H\u01af\u1edaNG D\u1eaaN GHI NH\u1eacN DOANH THU T\u00cdNH THU\u1ebe HO\u1ea0T \u0110\u1ed8NG XU\u1ea4T KH\u1ea8U. 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