{"id":1137,"date":"2021-01-16T09:59:20","date_gmt":"2021-01-16T02:59:20","guid":{"rendered":"http:\/\/htttdn.com\/?post_type=ht_kb&#038;p=1137"},"modified":"2021-07-27T09:41:41","modified_gmt":"2021-07-27T02:41:41","slug":"thu-ho-chi-ho-vo-phai-xuat-hoa-don-khong","status":"publish","type":"ht_kb","link":"https:\/\/htttdn.com\/index.php\/tin-tuc\/thu-ho-chi-ho-vo-phai-xuat-hoa-don-khong\/","title":{"rendered":"Thu h\u1ed9, chi h\u1ed9 c\u00f3 ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n kh\u00f4ng?"},"content":{"rendered":"<p style=\"text-align: justify;\">Doanh nghi\u1ec7p c\u00f3 r\u1ea5t nhi\u1ec1u c\u00e1c kho\u1ea3n thu h\u1ed9, chi h\u1ed9 cho kh\u00e1ch h\u00e0ng. Khi doanh nghi\u1ec7p c\u00f3 thu h\u1ed9, chi h\u1ed9 cho c\u00e1c kh\u00e1ch h\u00e0ng, n\u1ebfu ng\u01b0\u1eddi b\u00e1n xu\u1ea5t h\u00f3a \u0111\u01a1n cho doanh nghi\u1ec7p th\u00ec doanh nghi\u1ec7p c\u00f3 ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n l\u1ea1i cho doanh nghi\u1ec7p nh\u1edd thu h\u1ed9, chi h\u1ed9 kh\u00f4ng?\u00a0 V\u00e0 xu\u1ea5t h\u00f3a \u0111\u01a1n thu h\u1ed9, chi h\u1ed9 kh\u00e1ch h\u00e0ng nh\u01b0 th\u1ebf n\u00e0o?<\/p>\n<h2 style=\"text-align: justify;\"><strong>V\u1ec1 h\u00f3a \u0111\u01a1n<\/strong><\/h2>\n<p style=\"text-align: justify;\">Th\u00f4ng t\u01b0 26\/2015\/TT-BTC t\u1ea1i \u0110i\u1ec1u 3, Kho\u1ea3n 7 s\u1eeda \u0111\u1ed5i b\u1ed5 sung \u0110i\u1ec1u 16 Th\u00f4ng t\u01b0 39\/2014\/ TT-BTC nh\u01b0 sau: \u201cNg\u01b0\u1eddi b\u00e1n ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n khi b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, bao g\u1ed3m c\u00e1c tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 khuy\u1ebfn m\u00e3i, qu\u1ea3ng c\u00e1o, h\u00e0ng m\u1eabu: h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 cho, bi\u1ebfu t\u1eb7ng, trao \u0111\u1ed5i, tr\u1ea3 thay l\u01b0\u01a1ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng (tr\u1eeb h\u00e0ng h\u00f3a lu\u00e2n chuy\u1ec3n n\u1ed9i b\u1ed9, ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9 \u0111\u1ec3 ti\u1ebfp t\u1ee5c qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t)\u201d.<\/p>\n<h2 style=\"text-align: justify;\"><strong>V\u1ec1 thu\u1ebf GTGT thu chi h\u1ed9<\/strong><\/h2>\n<p style=\"text-align: justify;\">Th\u00f4ng t\u01b0 219\/2013\/TT-BTC t\u1ea1i \u0110i\u1ec1u 5, Kho\u1ea3n 7, \u0110i\u1ec1u d quy \u0111\u1ecbnh \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ph\u1ea3i k\u00ea khai, t\u00ednh n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng nh\u01b0 sau: \u201cC\u00e1c kho\u1ea3n thu h\u1ed9 kh\u00f4ng li\u00ean quan \u0111\u1ebfn vi\u1ec7c b\u00e1n h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 c\u1ee7a c\u01a1 s\u1edf kinh doanh\u201d.<\/p>\n<h3 style=\"text-align: justify;\"><img loading=\"lazy\" class=\"alignnone size-full wp-image-1138\" src=\"http:\/\/htttdn.com\/wp-content\/uploads\/2021\/01\/thu-ho-chi-ho-co-xuat-hoa-don-khong.jpg\" alt=\"\" width=\"1200\" height=\"628\" srcset=\"https:\/\/htttdn.com\/wp-content\/uploads\/2021\/01\/thu-ho-chi-ho-co-xuat-hoa-don-khong.jpg 1200w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/01\/thu-ho-chi-ho-co-xuat-hoa-don-khong-300x157.jpg 300w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/01\/thu-ho-chi-ho-co-xuat-hoa-don-khong-1024x536.jpg 1024w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/01\/thu-ho-chi-ho-co-xuat-hoa-don-khong-768x402.jpg 768w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/01\/thu-ho-chi-ho-co-xuat-hoa-don-khong-50x26.jpg 50w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/01\/thu-ho-chi-ho-co-xuat-hoa-don-khong-60x31.jpg 60w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/01\/thu-ho-chi-ho-co-xuat-hoa-don-khong-100x52.jpg 100w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><br \/>\n<strong>K\u00ea khai thu\u1ebf<\/strong><\/h3>\n<p style=\"text-align: justify;\">C\u0103n c\u1ee9 Th\u00f4ng t\u01b0 119\/2014\/TT-BTC s\u1eeda \u0111\u1ed5i c\u00e1c th\u00f4ng t\u01b0 \u0111\u1ec3 c\u1ea3i c\u00e1ch \u0111\u01a1n gi\u1ea3n v\u1ec1 th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh thu\u1ebf. Lu\u1eadt s\u1ed1 47\/2014\/QH13: S\u1eeda \u0111\u1ed5i b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a c\u00e1c lu\u1eadt v\u1ec1 thu\u1ebf.<\/p>\n<h3 style=\"text-align: justify;\"><strong>N\u1ed9i dung<\/strong><\/h3>\n<p style=\"text-align: justify;\">C\u1eaft gi\u1ea3m m\u1ed9t s\u1ed1 ch\u1ec9 ti\u00eau nh\u01b0: K\u00fd hi\u1ec7u m\u1eabu h\u00f3a \u0111\u01a1n, k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n, m\u1eb7t h\u00e0ng, thu\u1ebf su\u1ea5t,&#8230;tr\u00ean c\u00e1c b\u1ea3ng k\u00ea n\u00e0y nh\u1eb1m gi\u1ea3m b\u1edbt th\u1eddi gian l\u00e0m th\u1ee7 t\u1ee5c l\u00e0m thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/p>\n<p style=\"text-align: justify;\">B\u1ecf quy \u0111\u1ecbnh doanh nghi\u1ec7p ph\u1ea3i g\u1eedi b\u1ea3ng k\u00ea h\u00f3a \u0111\u01a1n, h\u00e0ng h\u00f3a b\u00e1n ra mua v\u00e0o khi l\u1eadp h\u1ed3 s\u01a1 khai thu\u1ebf GTGT.<\/p>\n<p style=\"text-align: justify;\">Theo \u0111\u00f3 t\u1eeb ng\u00e0y 01-01-2015 t\u1eeb k\u1ef3 khai thu\u1ebf GTGT 01-2015 ho\u1eb7c k\u1ef3 khai thu\u1ebf qu\u00fd 1\/2015 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u1ec9 ph\u1ea3i n\u1ed9p t\u1edd khai thu\u1ebf cho c\u01a1 quan thu\u1ebf kh\u00f4ng ph\u1ea3i t\u1ed5ng h\u1ee3p tr\u00ean b\u1ea3ng k\u00ea ph\u1ee5 l\u1ee5c 01-1\/GTGT v\u00e0 01-2\/GTGT. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i h\u1ea1ch to\u00e1n \u0111\u1ea7y \u0111\u1ee7, k\u1ecbp th\u1eddi c\u00e1c ch\u1ee9ng t\u1eeb thu mua, b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt k\u1ebf to\u00e1n v\u00e0 Lu\u1eadt thu\u1ebf \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c s\u1ed1 thu\u1ebf v\u00e0 xu\u1ea5t tr\u00ecnh \u0111\u1ea7y \u0111\u1ee7 khi c\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n c\u00f4ng t\u00e1c thanh, ki\u1ec3m tra.<\/p>\n<p style=\"text-align: justify;\">Do \u0111\u00f3 kho\u1ea3n thu h\u1ed9 v\u00e0 chi h\u1ed9 kh\u00f4ng t\u1ed5ng h\u1ee3p tr\u00ean t\u1edd khai thu\u1ebf GTGT m\u1eabu s\u1ed1 01-GTGT. C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean: Doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh nh\u1eefng kho\u1ea3n thu h\u1ed9 theo h\u1ee3p \u0111\u1ed3ng thu h\u1ed9, chi h\u1ed9 gi\u1eefa hai b\u00ean th\u00ec:<\/p>\n<ul>\n<li style=\"text-align: justify;\">Khi doanh nghi\u1ec7p thu h\u1ed9 kh\u00e1ch h\u00e0ng<\/li>\n<\/ul>\n<p style=\"padding-left: 40px; text-align: justify;\">Ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n GTGT, ch\u1ee9ng t\u1eeb thu ti\u1ec1n theo quy \u0111\u1ecbnh v\u00e0 kh\u00f4ng ph\u1ea3i k\u00ea khai, t\u00ednh n\u1ed9p thu\u1ebf GTGT, do c\u00e1c kho\u1ea3n thu h\u1ed9 n\u00e0y kh\u00f4ng li\u00ean quan \u0111\u1ebfn vi\u1ec7c b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u1ee7a c\u00f4ng ty.<br \/>\nC\u00f4ng ty ti\u1ebfn h\u00e0nh l\u1eadp bi\u00ean b\u1ea3n b\u00e0n giao c\u00e1c kho\u1ea3n \u0111\u00e3 thu h\u1ed9 doanh thu n\u00e0y k\u00e8m theo c\u00e1c h\u00f3a \u0111\u01a1n GTGT, ch\u1ee9ng t\u1eeb thu ti\u1ec1n b\u1ea3n g\u1ed1c cho b\u00ean nh\u1edd thu h\u1ed9 theo h\u1ee3p \u0111\u1ed3ng.<\/p>\n<ul>\n<li style=\"text-align: justify;\">Khi c\u00f4ng ty chi h\u1ed9 kh\u00e1ch h\u00e0ng<\/li>\n<\/ul>\n<p style=\"padding-left: 40px; text-align: justify;\">C\u00f4ng ty nh\u1eadn h\u00f3a \u0111\u01a1n c\u1ee7a ng\u01b0\u1eddi b\u00e1n cho c\u00f4ng ty nh\u1edd chi h\u1ed9 v\u00e0 k\u00e8m theo ch\u1ee9ng t\u1eeb thu ti\u1ec1n, ch\u1ee9ng t\u1eeb ng\u00e2n h\u00e0ng n\u1ebfu c\u00f3. Doanh nghi\u1ec7p chi h\u1ed9 kh\u00f4ng ph\u1ea3i k\u00ea khai, t\u00ednh thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o v\u00ec h\u00f3a \u0111\u01a1n mang t\u00ean doanh nghi\u1ec7p nh\u1edd chi h\u1ed9, do c\u00e1c kho\u1ea3n chi h\u1ed9 n\u00e0y kh\u00f4ng li\u00ean quan \u0111\u1ebfn vi\u1ec7c mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a c\u00f4ng ty.<\/p>\n<p style=\"padding-left: 40px; text-align: justify;\">C\u00e1c kho\u1ea3n chi h\u1ed9 n\u00eau tr\u00ean kh\u00f4ng li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a c\u00f4ng ty, n\u00ean c\u00f4ng ty kh\u00f4ng \u0111\u01b0\u1ee3c k\u00ea khai kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o, kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb, kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o doanh thu chi khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN.<\/p>\n<p style=\"padding-left: 40px; text-align: justify;\">N\u1ebfu h\u00f3a \u0111\u01a1n mang t\u00ean c\u00f4ng ty \u0111\u1ee9ng ra chi h\u1ed9 th\u00ec c\u00f4ng ty chi h\u1ed9 k\u00ea khai thu\u1ebf \u0111\u1ea7u v\u00e0o x\u00e1c \u0111\u1ecbnh chi ph\u00ed v\u00e0 xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111\u1ea7u ra cho c\u00f4ng ty nh\u1edd chi h\u1ed9 (nh\u01b0 m\u1ed9t giao d\u1ecbch mua b\u00e1n th\u00f4ng th\u01b0\u1eddng).<\/p>\n<h2 style=\"text-align: justify;\"><strong>H\u1ea1ch to\u00e1n c\u00e1c kho\u1ea3n thu h\u1ed9, chi h\u1ed9<\/strong><\/h2>\n<p style=\"text-align: justify;\"><em><strong>\u0110\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n chi h\u1ed9<\/strong><\/em><\/p>\n<p style=\"text-align: justify;\">Khi doanh nghi\u1ec7p chi h\u1ed9 kh\u00e1ch h\u00e0ng<\/p>\n<p style=\"text-align: justify;\">N\u1ee3 TK 1388<\/p>\n<p style=\"padding-left: 40px; text-align: justify;\">C\u00f3 TK 111,112<\/p>\n<p style=\"text-align: justify;\">Kh\u00e1ch h\u00e0ng thanh to\u00e1n ti\u1ec1n chi h\u1ed9<\/p>\n<p style=\"text-align: justify;\">N\u1ee3 TK 111,112<\/p>\n<p style=\"padding-left: 40px; text-align: justify;\">C\u00f3 TK 1388<\/p>\n<p style=\"text-align: justify;\"><em><strong>\u0110\u1ed1i v\u1edbi kho\u1ea3n thu h\u1ed9<\/strong><\/em><\/p>\n<p style=\"text-align: justify;\">Khi doanh nghi\u1ec7p thu h\u1ed9 kh\u00e1ch h\u00e0ng<\/p>\n<p style=\"text-align: justify;\">N\u1ee3 TK 111,112<\/p>\n<p style=\"padding-left: 40px; text-align: justify;\">C\u00f3 TK 1388<\/p>\n<p style=\"text-align: justify;\">Tr\u1ea3 l\u1ea1i ti\u1ec1n thu h\u1ed9<\/p>\n<p style=\"text-align: justify;\">N\u1ee3 TK 1388<\/p>\n<p style=\"padding-left: 40px; text-align: justify;\">C\u00f3 TK 111,112<\/p>\n<p style=\"text-align: right;\"><em><strong>Ngu\u1ed3n: Chu \u0110\u00ecnh Xinh<\/strong><\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<div class='heateorSssClear'><\/div><div  class='heateor_sss_sharing_container heateor_sss_horizontal_sharing' heateor-sss-data-href='https:\/\/htttdn.com\/index.php\/tin-tuc\/thu-ho-chi-ho-vo-phai-xuat-hoa-don-khong\/'><div class='heateor_sss_sharing_title' style=\"font-weight:bold\" ><\/div><ul class=\"heateor_sss_sharing_ul\"><li style=\"padding:4.2px 0 !important\" class=\"heateor_sss_facebook_like\"><ss class=\"heateor_sss_square_count\">&nbsp;<\/ss><div class=\"fb-like\" data-href=\"https:\/\/htttdn.com\/index.php\/tin-tuc\/thu-ho-chi-ho-vo-phai-xuat-hoa-don-khong\/\" data-layout=\"button_count\" data-action=\"like\" data-show-faces=\"false\" data-share=\"false\"><\/div><\/li><li style=\"padding:4.2px 0 !important\" class=\"heateor_sss_facebook_share\"><ss class=\"heateor_sss_square_count\">&nbsp;<\/ss><div class=\"fb-share-button\" data-href=\"https:\/\/htttdn.com\/index.php\/tin-tuc\/thu-ho-chi-ho-vo-phai-xuat-hoa-don-khong\/\" data-layout=\"button_count\"><\/div><\/li><li class=\"heateorSssSharingRound\"><i style=\"width:20px;height:20px;border-radius:999px;\" alt=\"Instagram\" Title=\"Instagram\" class=\"heateorSssSharing heateorSssInstagramBackground\"><a href=\"https:\/\/www.instagram.com\/\" rel=\"nofollow noopener\" target=\"_blank\"><ss style=\"display:block;border-radius:999px;\" class=\"heateorSssSharingSvg heateorSssInstagramSvg\"><\/ss><\/a><\/i><ss class=\"heateor_sss_square_count heateor_sss_instagram_count\">&nbsp;<\/ss><\/li><li class=\"heateorSssSharingRound\"><i style=\"width:20px;height:20px;border-radius:999px;\" alt=\"Twitter\" Title=\"Twitter\" class=\"heateorSssSharing heateorSssTwitterBackground\" onclick='heateorSssPopup(\"http:\/\/twitter.com\/intent\/tweet?text=Thu%20h%E1%BB%99%2C%20chi%20h%E1%BB%99%20c%C3%B3%20ph%E1%BA%A3i%20xu%E1%BA%A5t%20h%C3%B3a%20%C4%91%C6%A1n%20kh%C3%B4ng%3F&url=https%3A%2F%2Fhtttdn.com%2Findex.php%2Ftin-tuc%2Fthu-ho-chi-ho-vo-phai-xuat-hoa-don-khong%2F\")'><ss style=\"display:block;border-radius:999px;\" class=\"heateorSssSharingSvg heateorSssTwitterSvg\"><\/ss><\/i><ss class=\"heateor_sss_square_count heateor_sss_twitter_count\">&nbsp;<\/ss><\/li><li class=\"heateorSssSharingRound\"><i style=\"width:20px;height:20px;border-radius:999px;\" alt=\"Pinterest\" Title=\"Pinterest\" class=\"heateorSssSharing heateorSssPinterestBackground\" onclick=\"javascript:void( (function() {var e=document.createElement('script' );e.setAttribute('type','text\/javascript' );e.setAttribute('charset','UTF-8' );e.setAttribute('src','\/\/assets.pinterest.com\/js\/pinmarklet.js?r='+Math.random()*99999999);document.body.appendChild(e)})());\"><ss style=\"display:block;border-radius:999px;\" class=\"heateorSssSharingSvg heateorSssPinterestSvg\"><\/ss><\/i><ss class=\"heateor_sss_square_count heateor_sss_pinterest_count\">&nbsp;<\/ss><\/li><li class=\"heateorSssSharingRound\"><ss class=\"heateor_sss_square_count\">&nbsp;<\/ss><i style=\"width:20px;height:20px;border-radius:999px;\" title=\"More\" alt=\"More\" class=\"heateorSssSharing heateorSssMoreBackground\" onclick=\"heateorSssMoreSharingPopup(this, 'https:\/\/htttdn.com\/index.php\/tin-tuc\/thu-ho-chi-ho-vo-phai-xuat-hoa-don-khong\/', 'Thu%20h%E1%BB%99%2C%20chi%20h%E1%BB%99%20c%C3%B3%20ph%E1%BA%A3i%20xu%E1%BA%A5t%20h%C3%B3a%20%C4%91%C6%A1n%20kh%C3%B4ng%3F', '' )\" ><ss style=\"display:block\" class=\"heateorSssSharingSvg heateorSssMoreSvg\"><\/ss><\/i><\/li><li class=\"heateorSssSharingRound\"><ss class=\"heateor_sss_square_count\">&nbsp;<\/ss><i style=\"width:20px;height:20px;border-radius:999px;margin-left:9px !important;\" title=\"Total Shares\" class=\"heateorSssSharing heateorSssTCBackground\"><\/i><\/li><\/ul><div class=\"heateorSssClear\"><\/div><\/div><div class='heateorSssClear'><\/div><p>Doanh nghi\u1ec7p c\u00f3 r\u1ea5t nhi\u1ec1u c\u00e1c kho\u1ea3n thu h\u1ed9, chi h\u1ed9 cho kh\u00e1ch h\u00e0ng. Khi doanh nghi\u1ec7p c\u00f3 thu h\u1ed9, chi h\u1ed9 cho c\u00e1c kh\u00e1ch h\u00e0ng, n\u1ebfu ng\u01b0\u1eddi b\u00e1n xu\u1ea5t h\u00f3a \u0111\u01a1n cho doanh nghi\u1ec7p th\u00ec doanh nghi\u1ec7p c\u00f3 ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n l\u1ea1i cho doanh nghi\u1ec7p nh\u1edd thu h\u1ed9,&#8230;<\/p>\n","protected":false},"author":1,"comment_status":"open","ping_status":"closed","template":"","format":"standard","meta":[],"ht-kb-category":[101],"ht-kb-tag":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v15.2.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\r\n<title>Thu h\u1ed9, chi h\u1ed9 c\u00f3 ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n kh\u00f4ng? - H\u1ec7 th\u1ed1ng th\u00f4ng tin doanh nghi\u1ec7p<\/title>\r\n<meta name=\"description\" content=\"Doanh nghi\u1ec7p c\u00f3 r\u1ea5t nhi\u1ec1u c\u00e1c kho\u1ea3n thu h\u1ed9, chi h\u1ed9 cho kh\u00e1ch h\u00e0ng. 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