{"id":9961,"date":"2025-03-07T08:49:21","date_gmt":"2025-03-07T08:49:21","guid":{"rendered":"https:\/\/mva.vn\/?p=9961"},"modified":"2025-03-07T08:49:21","modified_gmt":"2025-03-07T08:49:21","slug":"huong-dan-ghi-nhan-chi-phi-khi-chua-co-hoa-don-moi-nhat","status":"publish","type":"post","link":"https:\/\/mva.vn\/en\/huong-dan-ghi-nhan-chi-phi-khi-chua-co-hoa-don-moi-nhat\/","title":{"rendered":"H\u01b0\u1edbng d\u1eabn ghi nh\u1eadn chi ph\u00ed khi ch\u01b0a c\u00f3 h\u00f3a \u0111\u01a1n M\u1edbi Nh\u1ea5t"},"content":{"rendered":"<p class=\"qtranxs-available-languages-message qtranxs-available-languages-message-en\">Sorry, this entry is only available in <a href=\"https:\/\/mva.vn\/vi\/wp-json\/wp\/v2\/posts\/9961\" class=\"qtranxs-available-language-link qtranxs-available-language-link-vi\" title=\"Ti\u1ebfng Vi\u1ec7t\">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><span style=\"font-weight: 400;\">Trong th\u1eddi gian qua c\u00f3 nhi\u1ec1u anh ch\u1ecb li\u00ean h\u1ec7 \u0111\u1ebfn <span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/mva.vn\/\"><strong>MVA Vi\u1ec7t Nam<\/strong><\/a><\/span> nh\u1edd h\u01b0\u1edbng d\u1eabn h\u1ea1ch to\u00e1n\u00a0 Khi ghi nh\u1eadn chi ph\u00ed m\u00e0 ch\u01b0a c\u00f3 h\u00f3a \u0111\u01a1n. Ch\u00ednh v\u00ec th\u1ebf trong b\u00e0i vi\u1ebft ng\u00e0y h\u00f4m nay MVA s\u1ebd gi\u1ea3i \u0111\u00e1p c\u1ee5 th\u1ec3 \u0111\u1ec3 m\u1ecdi ng\u01b0\u1eddi n\u1eafm \u0111\u01b0\u1ee3c th\u00f4ng tin c\u1ee5 th\u1ec3.<\/span><\/p>\n<h2>I. H\u01b0\u1edbng d\u1eabn ghi nh\u1eadn chi ph\u00ed m\u00e0 ch\u01b0a c\u00f3 h\u00f3a \u0111\u01a1n<\/h2>\n<ul>\n<li><span style=\"font-weight: 400;\"><strong>D\u1ef1 ki\u1ebfn chi ph\u00ed<\/strong>: Tr\u01b0\u1edbc khi nh\u1eadn h\u00f3a \u0111\u01a1n ch\u00ednh th\u1ee9c, b\u1ea1n c\u00f3 th\u1ec3 ghi nh\u1eadn chi ph\u00ed d\u1ef1a tr\u00ean c\u00e1c th\u00f4ng tin s\u1eb5n c\u00f3 nh\u01b0 h\u1ee3p \u0111\u1ed3ng, th\u1ecfa thu\u1eadn v\u1edbi \u0111\u1ed1i t\u00e1c, ho\u1eb7c c\u00e1c th\u00f4ng tin kh\u00e1c. L\u00fac n\u00e0y, s\u1ed1 li\u1ec7u chi ph\u00ed ch\u1ec9 mang t\u00ednh ch\u1ea5t t\u1ea1m th\u1eddi.<\/span><\/li>\n<li><strong>T\u1ea1o ch\u1ee9ng t\u1eeb ghi nh\u1eadn<\/strong>: B\u1ea1n c\u00f3 th\u1ec3 l\u1eadp m\u1ed9t ch\u1ee9ng t\u1eeb n\u1ed9i b\u1ed9 nh\u01b0 bi\u00ean b\u1ea3n ghi nh\u1eadn chi ph\u00ed t\u1ea1m th\u1eddi, phi\u1ebfu chi, ho\u1eb7c c\u00e1c ch\u1ee9ng t\u1eeb c\u00f3 gi\u00e1 tr\u1ecb ph\u00e1p l\u00fd \u0111\u1ec3 x\u00e1c nh\u1eadn chi ph\u00ed ph\u00e1t sinh.<\/li>\n<li><strong>\u0110\u1ecbnh k\u1ef3 r\u00e0 so\u00e1t v\u00e0 \u0111i\u1ec1u ch\u1ec9nh<\/strong>: Sau khi nh\u1eadn \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n ch\u00ednh th\u1ee9c, b\u1ea1n c\u1ea7n \u0111\u1ed1i chi\u1ebfu v\u00e0 \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i s\u1ed1 li\u1ec7u \u0111\u00e3 ghi nh\u1eadn. N\u1ebfu c\u00f3 s\u1ef1 kh\u00e1c bi\u1ec7t, b\u1ea1n ph\u1ea3i th\u1ef1c hi\u1ec7n vi\u1ec7c s\u1eeda \u0111\u1ed5i ho\u1eb7c \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 li\u1ec7u trong s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c.<\/li>\n<li><strong>Theo d\u00f5i v\u00e0 l\u01b0u tr\u1eef ch\u1ee9ng t\u1eeb<\/strong>: M\u1eb7c d\u00f9 ch\u01b0a c\u00f3 h\u00f3a \u0111\u01a1n, b\u1ea1n c\u1ea7n l\u01b0u tr\u1eef \u0111\u1ea7y \u0111\u1ee7 c\u00e1c t\u00e0i li\u1ec7u, h\u1ee3p \u0111\u1ed3ng, bi\u00ean b\u1ea3n li\u00ean quan \u0111\u1ebfn chi ph\u00ed \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf v\u00e0 k\u1ebf to\u00e1n.<\/li>\n<\/ul>\n<figure id=\"attachment_9963\" aria-describedby=\"caption-attachment-9963\" style=\"width: 700px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-9963\" src=\"https:\/\/mva.vn\/wp-content\/uploads\/2025\/03\/huong-dan-ghi-nhan-chi-phi-chua-co-hoa-don.jpg\" alt=\"\" width=\"700\" height=\"469\" srcset=\"https:\/\/mva.vn\/wp-content\/uploads\/2025\/03\/huong-dan-ghi-nhan-chi-phi-chua-co-hoa-don.jpg 900w, https:\/\/mva.vn\/wp-content\/uploads\/2025\/03\/huong-dan-ghi-nhan-chi-phi-chua-co-hoa-don-597x400.jpg 597w, https:\/\/mva.vn\/wp-content\/uploads\/2025\/03\/huong-dan-ghi-nhan-chi-phi-chua-co-hoa-don-768x515.jpg 768w\" sizes=\"auto, (max-width: 700px) 100vw, 700px\" \/><figcaption id=\"caption-attachment-9963\" class=\"wp-caption-text\"><em>H\u01b0\u1edbng d\u1eabn ghi nh\u1eadn chi ph\u00ed khi ch\u01b0a c\u00f3 h\u00f3a \u0111\u01a1n<\/em><\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">Trong tr\u01b0\u1eddng h\u1ee3p chi ph\u00ed ch\u01b0a c\u00f3 h\u00f3a \u0111\u01a1n h\u1ee3p l\u1ec7 (nh\u01b0 chi ph\u00ed ph\u00e1t sinh t\u1eeb c\u00e1c giao d\u1ecbch ngo\u00e0i h\u1ee3p \u0111\u1ed3ng hay chi ph\u00ed t\u1eeb nh\u1eefng giao d\u1ecbch kh\u00f4ng ch\u00ednh th\u1ee9c), b\u1ea1n c\u1ea7n tham kh\u1ea3o lu\u1eadt thu\u1ebf v\u00e0 c\u00e1c quy \u0111\u1ecbnh k\u1ebf to\u00e1n hi\u1ec7n h\u00e0nh \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o \u0111\u00fang ph\u00e1p lu\u1eadt.<\/span><\/p>\n<p><em>T\u00ecm hi\u1ec3u th\u00eam &gt;&gt; <span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/mva.vn\/thue-doanh-nghiep-la-gi-tai-sao-phai-nop-thue-doanh-nghiep\/\"><strong>Thu\u1ebf doanh nghi\u1ec7p l\u00e0 g\u00ec?<\/strong><\/a><\/span><\/em><\/p>\n<h2>II. Chi ti\u1ebft v\u1ec1 ghi nh\u1eadn chi ph\u00ed khi ch\u01b0a c\u00f3 h\u00f3a \u0111\u01a1n<\/h2>\n<p><span style=\"font-weight: 400;\">Ghi nh\u1eadn chi ph\u00ed khi ch\u01b0a c\u00f3 h\u00f3a \u0111\u01a1n l\u00e0 m\u1ed9t v\u1ea5n \u0111\u1ec1 quan tr\u1ecdng trong k\u1ebf to\u00e1n v\u00e0 thu\u1ebf, v\u00ec vi\u1ec7c n\u00e0y \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn vi\u1ec7c qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh v\u00e0 t\u00ednh h\u1ee3p ph\u00e1p c\u1ee7a c\u00e1c kho\u1ea3n chi ph\u00ed. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 c\u00e1c chi ti\u1ebft v\u1ec1 c\u00e1ch ghi nh\u1eadn chi ph\u00ed khi ch\u01b0a c\u00f3 h\u00f3a \u0111\u01a1n:<\/span><\/p>\n<h3><span style=\"font-weight: 400;\">2.1. D\u1ef1 ki\u1ebfn chi ph\u00ed ho\u1eb7c \u01b0\u1edbc t\u00ednh chi ph\u00ed<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Khi ch\u01b0a c\u00f3 h\u00f3a \u0111\u01a1n, b\u1ea1n c\u00f3 th\u1ec3 ghi nh\u1eadn chi ph\u00ed d\u1ef1a tr\u00ean c\u00e1c th\u00f4ng tin c\u00f3 s\u1eb5n, v\u00ed d\u1ee5 nh\u01b0:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ee3p \u0111\u1ed3ng mua b\u00e1n<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1ecfa thu\u1eadn gi\u1eefa hai b\u00ean<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Phi\u1ebfu chi, bi\u00ean b\u1ea3n nh\u1eadn h\u00e0ng, d\u1ecbch v\u1ee5 \u0111\u00e3 th\u1ef1c hi\u1ec7n, ho\u1eb7c bi\u00ean nh\u1eadn thanh to\u00e1n<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c t\u00e0i li\u1ec7u kh\u00e1c (ch\u1ee9ng t\u1eeb thanh to\u00e1n tr\u01b0\u1edbc, bi\u00ean lai t\u1ea1m t\u00ednh, phi\u1ebfu y\u00eau c\u1ea7u thanh to\u00e1n, b\u1ea3ng k\u00ea\u2026)<\/span><\/li>\n<\/ul>\n<h3><span style=\"font-weight: 400;\">2.2. Ch\u1ee9ng t\u1eeb n\u1ed9i b\u1ed9<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc khi c\u00f3 h\u00f3a \u0111\u01a1n ch\u00ednh th\u1ee9c, b\u1ea1n n\u00ean l\u1eadp c\u00e1c ch\u1ee9ng t\u1eeb n\u1ed9i b\u1ed9 nh\u01b0:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Phi\u1ebfu chi: D\u00f9ng khi c\u00f3 giao d\u1ecbch thanh to\u00e1n nh\u01b0ng ch\u01b0a c\u00f3 h\u00f3a \u0111\u01a1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Bi\u00ean b\u1ea3n ghi nh\u1eadn chi ph\u00ed: L\u1eadp bi\u00ean b\u1ea3n \u0111\u1ec3 x\u00e1c nh\u1eadn kho\u1ea3n chi ph\u00ed \u0111\u00e3 ph\u00e1t sinh, v\u00e0 ghi r\u00f5 chi ti\u1ebft c\u00e1c th\u00f4ng tin nh\u01b0: m\u1ee5c \u0111\u00edch chi, s\u1ed1 ti\u1ec1n, ng\u01b0\u1eddi th\u1ef1c hi\u1ec7n chi, v\u00e0 l\u00fd do ch\u01b0a c\u00f3 h\u00f3a \u0111\u01a1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Phi\u1ebfu thu: Trong tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 thanh to\u00e1n nh\u01b0ng ch\u01b0a nh\u1eadn \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Ch\u1ee9ng t\u1eeb n\u00e0y c\u00f3 th\u1ec3 d\u00f9ng l\u00e0m c\u01a1 s\u1edf cho vi\u1ec7c ghi nh\u1eadn chi ph\u00ed v\u00e0o s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n.<\/span><\/p>\n<h3><span style=\"font-weight: 400;\">2.3. C\u00f4ng nh\u1eadn chi ph\u00ed v\u00e0o k\u1ef3 t\u00ednh thu\u1ebf<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh c\u1ee7a thu\u1ebf v\u00e0 k\u1ebf to\u00e1n, chi ph\u00ed c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o k\u1ef3 t\u00ednh thu\u1ebf khi c\u00f3 s\u1ef1 ph\u00e1t sinh h\u1ee3p l\u1ec7, ngay c\u1ea3 khi ch\u01b0a c\u00f3 h\u00f3a \u0111\u01a1n ch\u00ednh th\u1ee9c. Tuy nhi\u00ean, c\u1ea7n ph\u1ea3i c\u00f3 c\u01a1 s\u1edf h\u1ee3p ph\u00e1p v\u00e0 h\u1ee3p l\u00fd \u0111\u1ec3 ch\u1ee9ng minh chi ph\u00ed ph\u00e1t sinh. Th\u01b0\u1eddng c\u00e1c c\u00f4ng ty, doanh nghi\u1ec7p s\u1ebd th\u1ef1c hi\u1ec7n ghi nh\u1eadn chi ph\u00ed khi:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ee3p \u0111\u1ed3ng, th\u1ecfa thu\u1eadn \u0111\u00e3 \u0111\u01b0\u1ee3c k\u00fd k\u1ebft v\u00e0 th\u1ef1c hi\u1ec7n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n (chuy\u1ec3n kho\u1ea3n, s\u00e9c, ti\u1ec1n m\u1eb7t, v.v\u2026).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c d\u1ecbch v\u1ee5 ho\u1eb7c h\u00e0ng h\u00f3a \u0111\u00e3 \u0111\u01b0\u1ee3c nh\u1eadn, ho\u1eb7c c\u00f4ng vi\u1ec7c \u0111\u00e3 \u0111\u01b0\u1ee3c ho\u00e0n th\u00e0nh.<\/span><\/li>\n<\/ul>\n<h3><span style=\"font-weight: 400;\">2.4. \u0110i\u1ec1u ch\u1ec9nh khi c\u00f3 h\u00f3a \u0111\u01a1n<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Khi h\u00f3a \u0111\u01a1n ch\u00ednh th\u1ee9c \u0111\u01b0\u1ee3c cung c\u1ea5p, b\u1ea1n s\u1ebd c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh c\u00e1c kho\u1ea3n chi ph\u00ed \u0111\u00e3 ghi nh\u1eadn tr\u01b0\u1edbc \u0111\u00f3:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">So s\u00e1nh chi ph\u00ed \u0111\u00e3 ghi nh\u1eadn v\u1edbi s\u1ed1 li\u1ec7u tr\u00ean h\u00f3a \u0111\u01a1n \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o ch\u00ednh x\u00e1c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ebfu c\u00f3 s\u1ef1 kh\u00e1c bi\u1ec7t gi\u1eefa chi ph\u00ed d\u1ef1 ki\u1ebfn v\u00e0 s\u1ed1 li\u1ec7u h\u00f3a \u0111\u01a1n (v\u00ed d\u1ee5 nh\u01b0 gi\u00e1 tr\u1ecb tr\u00ean h\u00f3a \u0111\u01a1n cao h\u01a1n ho\u1eb7c th\u1ea5p h\u01a1n), b\u1ea1n ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n v\u00e0 b\u00e1o c\u00e1o thu\u1ebf cho ph\u00f9 h\u1ee3p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ebfu h\u00f3a \u0111\u01a1n c\u00f3 sai s\u00f3t, b\u1ea1n c\u1ea7n y\u00eau c\u1ea7u \u0111\u1ed1i t\u00e1c s\u1eeda h\u00f3a \u0111\u01a1n tr\u01b0\u1edbc khi ghi nh\u1eadn ch\u00ednh th\u1ee9c v\u00e0o s\u1ed5 s\u00e1ch.<\/span><\/li>\n<\/ul>\n<h3><span style=\"font-weight: 400;\">2.5. \u0110i\u1ec1u ki\u1ec7n ghi nh\u1eadn chi ph\u00ed khi ch\u01b0a c\u00f3 h\u00f3a \u0111\u01a1n<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p, \u0111\u1eb7c bi\u1ec7t \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n chi ph\u00ed kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n ch\u00ednh th\u1ee9c (nh\u01b0 chi ph\u00ed mua h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 t\u1eeb c\u00e1c c\u00e1 nh\u00e2n, kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n GTGT h\u1ee3p l\u1ec7), doanh nghi\u1ec7p v\u1eabn c\u00f3 th\u1ec3 ghi nh\u1eadn chi ph\u00ed nh\u01b0ng c\u1ea7n \u0111\u1ea3m b\u1ea3o:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 \u0111\u1ee7 ch\u1ee9ng t\u1eeb, bi\u00ean nh\u1eadn thanh to\u00e1n ho\u1eb7c h\u1ee3p \u0111\u1ed3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi ph\u00ed ph\u1ea3i h\u1ee3p l\u00fd, c\u00f3 li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a doanh nghi\u1ec7p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (VAT). Trong tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n, b\u1ea1n kh\u00f4ng th\u1ec3 kh\u1ea5u tr\u1eeb thu\u1ebf VAT \u0111\u1ea7u v\u00e0o.<\/span><\/li>\n<\/ul>\n<h3><span style=\"font-weight: 400;\">2.6. Quy \u0111\u1ecbnh ph\u00e1p l\u00fd<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">D\u01b0\u1edbi g\u00f3c \u0111\u1ed9 thu\u1ebf, n\u1ebfu chi ph\u00ed ch\u01b0a c\u00f3 h\u00f3a \u0111\u01a1n, b\u1ea1n s\u1ebd kh\u00f4ng th\u1ec3 kh\u1ea5u tr\u1eeb thu\u1ebf VAT \u0111\u1ea7u v\u00e0o. Tuy nhi\u00ean, v\u1eabn c\u00f3 th\u1ec3 ghi nh\u1eadn chi ph\u00ed v\u00e0o s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n n\u1ebfu chi ph\u00ed \u0111\u00f3 h\u1ee3p l\u00fd, c\u00f3 ch\u1ee9ng t\u1eeb \u0111\u1ea7y \u0111\u1ee7. M\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p cho ph\u00e9p ghi nh\u1eadn chi ph\u00ed m\u00e0 kh\u00f4ng c\u1ea7n h\u00f3a \u0111\u01a1n, nh\u01b0ng ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb x\u00e1c minh \u0111\u1ea7y \u0111\u1ee7 nh\u01b0 h\u1ee3p \u0111\u1ed3ng, bi\u00ean b\u1ea3n thanh to\u00e1n, v.v&#8230;<\/span><\/p>\n<h3><span style=\"font-weight: 400;\">2.7. L\u01b0u \u00fd v\u1ec1 thu\u1ebf v\u00e0 ki\u1ec3m tra n\u1ed9i b\u1ed9<\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN): Doanh nghi\u1ec7p ph\u1ea3i \u0111\u1ea3m b\u1ea3o c\u00e1c kho\u1ea3n chi ph\u00ed ghi nh\u1eadn \u0111\u1ec1u h\u1ee3p l\u00fd v\u00e0 \u0111\u01b0\u1ee3c ch\u1ee9ng minh h\u1ee3p ph\u00e1p \u0111\u1ec3 c\u00f3 th\u1ec3 t\u00ednh v\u00e0o chi ph\u00ed h\u1ee3p l\u1ec7 khi t\u00ednh thu\u1ebf TNDN.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu\u1ebf VAT: N\u1ebfu kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n h\u1ee3p l\u1ec7, doanh nghi\u1ec7p s\u1ebd kh\u00f4ng th\u1ec3 kh\u1ea5u tr\u1eeb thu\u1ebf VAT \u0111\u1ea7u v\u00e0o, \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn thu\u1ebf ph\u1ea3i n\u1ed9p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ki\u1ec3m to\u00e1n v\u00e0 ki\u1ec3m tra n\u1ed9i b\u1ed9: Khi c\u00f3 ki\u1ec3m tra t\u1eeb c\u01a1 quan thu\u1ebf ho\u1eb7c ki\u1ec3m to\u00e1n, b\u1ea1n c\u1ea7n c\u00f3 \u0111\u1ea7y \u0111\u1ee7 ch\u1ee9ng t\u1eeb \u0111\u1ec3 gi\u1ea3i tr\u00ecnh v\u1ec1 chi ph\u00ed \u0111\u00e3 ghi nh\u1eadn tr\u01b0\u1edbc khi c\u00f3 h\u00f3a \u0111\u01a1n.<\/span><\/li>\n<\/ul>\n<h3><span style=\"font-weight: 400;\">2.8. V\u00ed d\u1ee5 v\u1ec1 chi ph\u00ed ch\u01b0a c\u00f3 h\u00f3a \u0111\u01a1n<\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi ph\u00ed v\u1eadn chuy\u1ec3n h\u00e0ng h\u00f3a: B\u1ea1n thanh to\u00e1n ti\u1ec1n v\u1eadn chuy\u1ec3n nh\u01b0ng ch\u01b0a nh\u1eadn \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n t\u1eeb nh\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 v\u1eadn chuy\u1ec3n. Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, b\u1ea1n c\u00f3 th\u1ec3 ghi nh\u1eadn chi ph\u00ed khi c\u00f3 bi\u00ean nh\u1eadn thanh to\u00e1n, h\u1ee3p \u0111\u1ed3ng v\u1eadn chuy\u1ec3n, ho\u1eb7c bi\u00ean b\u1ea3n nh\u1eadn h\u00e0ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi ph\u00ed thu\u00ea d\u1ecbch v\u1ee5: C\u00f4ng ty b\u1ea1n \u0111\u00e3 s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 nh\u01b0ng ch\u01b0a nh\u1eadn h\u00f3a \u0111\u01a1n ch\u00ednh th\u1ee9c. B\u1ea1n c\u00f3 th\u1ec3 ghi nh\u1eadn chi ph\u00ed n\u00e0y tr\u00ean c\u01a1 s\u1edf h\u1ee3p \u0111\u1ed3ng thu\u00ea d\u1ecbch v\u1ee5, v\u00e0 s\u1ebd \u0111i\u1ec1u ch\u1ec9nh khi nh\u1eadn \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n.<\/span><\/li>\n<\/ul>\n<h2>III. L\u1eddi k\u1ebft<\/h2>\n<p><span style=\"font-weight: 400;\">Hy v\u1ecdng th\u00f4ng tin n\u00e0y h\u1eefu \u00edch! N\u1ebfu b\u1ea1n c\u1ea7n th\u00eam chi ti\u1ebft v\u1ec1 m\u1ed9t t\u00ecnh hu\u1ed1ng c\u1ee5 th\u1ec3, \u0111\u1eebng ng\u1ea7n ng\u1ea1i chia s\u1ebb th\u00eam nh\u00e9!<\/span><\/p>\n<p><span style=\"font-weight: 400;\">h\u1ed7 tr\u1ee3 d\u1ecbch v\u1ee5 n\u00e0y v\u1edbi m\u1ee9c chi ph\u00ed t\u1ed1t nh\u1ea5t. Xin c\u1ea3m \u01a1n!<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00d4NG TY TNHH K\u1ebe TO\u00c1N V\u00c0 KI\u1ec2M TO\u00c1N MVA VI\u1ec6T NAM<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u0110\u1ecba ch\u1ec9: LK3 \u2013 04, Khu \u0111\u00f4 th\u1ecb L\u1ed9c Ninh, TT. Ch\u00fac S\u01a1n, H. Ch\u01b0\u01a1ng M\u1ef9, TP. H\u00e0 N\u1ed9i<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u0110i\u1ec7n tho\u1ea1i: 024.7109.7766 \u2013 Hotline: 0981.350.666<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Email: dungtq.mva@gmail.com<\/span>","protected":false},"excerpt":{"rendered":"<p>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.Trong th\u1eddi gian qua c\u00f3 nhi\u1ec1u anh ch\u1ecb li\u00ean h\u1ec7 \u0111\u1ebfn MVA Vi\u1ec7t Nam nh\u1edd h\u01b0\u1edbng d\u1eabn h\u1ea1ch to\u00e1n\u00a0 Khi ghi nh\u1eadn..<\/p>\n","protected":false},"author":1,"featured_media":9962,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-9961","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v25.2 (Yoast SEO v28.2) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title><\/title>\n<meta name=\"description\" content=\"{:vi}H\u01b0\u1edbng d\u1eabn ghi nh\u1eadn chi ph\u00ed khi ch\u01b0a c\u00f3 h\u00f3a \u0111\u01a1n th\u1ebf n\u00e0o? C\u00f9ng t\u00ecm hi\u1ec3u trong b\u00e0i vi\u1ebft n\u00e0y \u0111\u1ec3 \u0111\u01b0\u1ee3c gi\u1ea3i \u0111\u00e1p c\u1ee5 th\u1ec3. Xem ngay.{:}\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/mva.vn\/huong-dan-ghi-nhan-chi-phi-khi-chua-co-hoa-don-moi-nhat\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"[:vi]H\u01b0\u1edbng d\u1eabn ghi nh\u1eadn chi ph\u00ed khi ch\u01b0a c\u00f3 h\u00f3a \u0111\u01a1n M\u1edbi Nh\u1ea5t[:]\" \/>\n<meta property=\"og:description\" content=\"{:vi}H\u01b0\u1edbng d\u1eabn ghi nh\u1eadn chi ph\u00ed khi ch\u01b0a c\u00f3 h\u00f3a \u0111\u01a1n th\u1ebf n\u00e0o? C\u00f9ng t\u00ecm hi\u1ec3u trong b\u00e0i vi\u1ebft n\u00e0y \u0111\u1ec3 \u0111\u01b0\u1ee3c gi\u1ea3i \u0111\u00e1p c\u1ee5 th\u1ec3. 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