{"id":3113,"date":"2021-12-02T11:04:44","date_gmt":"2021-12-02T04:04:44","guid":{"rendered":"http:\/\/htttdn.com\/?post_type=ht_kb&#038;p=3113"},"modified":"2021-12-02T11:04:44","modified_gmt":"2021-12-02T04:04:44","slug":"nhung-luu-y-khi-lam-ke-toan-nhap-khau","status":"publish","type":"ht_kb","link":"https:\/\/htttdn.com\/index.php\/tin-tuc\/nhung-luu-y-khi-lam-ke-toan-nhap-khau\/","title":{"rendered":"Nh\u1eefng l\u01b0u \u00fd khi l\u00e0m k\u1ebf to\u00e1n nh\u1eadp kh\u1ea9u"},"content":{"rendered":"<p style=\"text-align: right;\"><em>Ngu\u1ed3n: B\u00f9i v\u0169 Th\u1ea3o Linh, Facebook, 18-7-2021<\/em><\/p>\n<h2>1. C\u00e1c h\u1ed3 s\u01a1 nh\u1eadp kh\u1ea9u<\/h2>\n<ul>\n<li>T\u1edd khai h\u1ea3i quan v\u00e0 c\u00e1c ph\u1ee5 l\u1ee5c.<\/li>\n<li>H\u1ee3p \u0111\u1ed3ng ngo\u1ea1i (Contract).<\/li>\n<li>H\u00f3a \u0111\u01a1n b\u00ean b\u00e1n (Invoice).<\/li>\n<li>C\u00e1c gi\u1ea5y t\u1edd kh\u00e1c c\u1ee7a l\u00f4 h\u00e0ng nh\u01b0: Ch\u1ee9ng nh\u1eadn xu\u1ea5t x\u1ee9, ti\u00eau chu\u1ea9n ch\u1ea5t l\u01b0\u1ee3ng,&#8230;<\/li>\n<li>C\u00e1c h\u00f3a \u0111\u01a1n d\u1ecbch v\u1ee5 li\u00ean quan t\u1edbi ho\u1ea1t \u0111\u1ed9ng nh\u1eadp kh\u1ea9u nh\u01b0: B\u1ea3o hi\u1ec3m, v\u1eadn t\u1ea3i Qu\u1ed1c<br \/>\nt\u1ebf, v\u1eadn t\u1ea3i n\u1ed9i \u0111\u1ecba, ki\u1ec3m h\u00f3a, n\u00e2ng h\u1ea1, ph\u1ee5 ph\u00ed THC, v\u1ec7 sinh container, ph\u00ed ch\u1ee9ng t\u1eeb, l\u01b0u kho, v\u00e0 c\u00e1c kho\u1ea3n ph\u00ed kh\u00e1c,&#8230;<\/li>\n<li>Th\u00f4ng b\u00e1o n\u1ed9p thu\u1ebf.<\/li>\n<li>Gi\u1ea5y n\u1ed9p ti\u1ec1n v\u00e0o NSNN\/\u1ee6y nhi\u1ec7m chi thu\u1ebf<\/li>\n<li>L\u1ec7nh chi\/\u1ee6y nhi\u1ec7m chi thanh to\u00e1n c\u00f4ng n\u1ee3 ngo\u1ea1i t\u1ec7 ng\u01b0\u1eddi b\u00e1n.<\/li>\n<\/ul>\n<p><img loading=\"lazy\" class=\"alignnone size-full wp-image-3114\" src=\"http:\/\/htttdn.com\/wp-content\/uploads\/2021\/12\/ke-toan-xuat-khau.jpg\" alt=\"\" width=\"1199\" height=\"683\" srcset=\"https:\/\/htttdn.com\/wp-content\/uploads\/2021\/12\/ke-toan-xuat-khau.jpg 1199w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/12\/ke-toan-xuat-khau-300x171.jpg 300w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/12\/ke-toan-xuat-khau-1024x583.jpg 1024w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/12\/ke-toan-xuat-khau-768x437.jpg 768w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/12\/ke-toan-xuat-khau-50x28.jpg 50w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/12\/ke-toan-xuat-khau-60x34.jpg 60w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/12\/ke-toan-xuat-khau-100x57.jpg 100w\" sizes=\"(max-width: 1199px) 100vw, 1199px\" \/><\/p>\n<h2>2. C\u00e1c b\u00fat to\u00e1n h\u1ea1ch to\u00e1n h\u00e0ng nh\u1eadp kh\u1ea9u<\/h2>\n<p>Thanh to\u00e1n tr\u01b0\u1edbc to\u00e0n b\u1ed9 s\u1ed1 ti\u1ec1n cho nh\u00e0 cung c\u1ea5p<\/p>\n<p>Ng\u00e0y thanh to\u00e1n (Theo t\u1ef7 gi\u00e1 ng\u00e0y h\u00f4m \u0111\u00f3), ghi:<\/p>\n<p style=\"padding-left: 40px;\">N\u1ee3 TK 331: (S\u1ed1 ti\u1ec1n x T\u1ef7 gi\u00e1 ng\u00e0y chuy\u1ec3n ti\u1ec1n)<\/p>\n<p style=\"padding-left: 80px;\">C\u00f3 TK 112<\/p>\n<p>Khi h\u00e0ng v\u1ec1 (Kh\u00f4ng \u0111\u01b0\u1ee3c l\u1ea5y t\u1ef7 gi\u00e1 tr\u00ean T\u1edd khai \u0111\u1ec3 h\u1ea1ch to\u00e1n v\u00e0o gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a =&gt; T\u1ef7 gi\u00e1 n\u00e0y ch\u1ec9 \u0111\u1ec3 c\u01a1 quan H\u1ea3i quan t\u00ednh thu\u1ebf NK, TT\u0110B,&#8230; GTGT)<\/p>\n<p style=\"padding-left: 40px;\">N\u1ee3 TK 156: (S\u1ed1 ti\u1ec1n x T\u1ef7 gi\u00e1 ng\u00e0y thanh to\u00e1n tr\u01b0\u1edbc)<\/p>\n<p style=\"padding-left: 80px;\">C\u00f3 TK 331<\/p>\n<p>Thanh l\u00e0m nhi\u1ec1u l\u1ea7n cho nh\u00e0 cung c\u1ea5p<\/p>\n<p>Ng\u00e0y 1 thanh to\u00e1n tr\u01b0\u1edbc 1 ph\u1ea7n (L\u1ea5y theo t\u1ef7 gi\u00e1 b\u00e1n ra c\u1ee7a ng\u00e2n h\u00e0ng m\u00e0 DN m\u1edf t\u00e0i kho\u1ea3n giao d\u1ecbch h\u00f4m \u0111\u00f3), ghi:<\/p>\n<p style=\"padding-left: 40px;\">N\u1ee3 TK 331: (S\u1ed1 ti\u1ec1n thanh to\u00e1n tr\u01b0\u1edbc x T\u1ef7 gi\u00e1 ng\u00e0y h\u00f4m \u0111\u00f3)<\/p>\n<p style=\"padding-left: 80px;\">C\u00f3 TK 112<\/p>\n<p>Ng\u00e0y 2 h\u00e0ng v\u1ec1 \u0111\u1ebfn C\u1ea3ng (Theo t\u1ef7 gi\u00e1 b\u00e1n ra c\u1ee7a ng\u00e2n h\u00e0ng m\u00e0 DN m\u1edf t\u00e0i kho\u1ea3n), ghi:<\/p>\n<p style=\"padding-left: 40px;\">N\u1ee3 TK 156: S\u1ed1 ti\u1ec1n \u0111\u00e3 thanh to\u00e1n tr\u01b0\u1edbc ng\u00e0y 1 + (S\u1ed1 ti\u1ec1n c\u00f2n l\u1ea1i x T\u1ef7 gi\u00e1 ng\u00e0y h\u00e0ng v\u1ec1)<\/p>\n<p style=\"padding-left: 80px;\">C\u00f3 TK 331<\/p>\n<p>Ng\u00e0y 3 Thanh to\u00e1n n\u1ed1t s\u1ed1 ti\u1ec1n c\u00f2n l\u1ea1i cho nh\u00e0 cung c\u1ea5p (Theo t\u1ef7 gi\u00e1 b\u00e1n ra c\u1ee7a ng\u00e2n h\u00e0ng m\u00e0 DN m\u1edf t\u00e0i kho\u1ea3n giao d\u1ecbch h\u00f4m \u0111\u00f3), ghi:<\/p>\n<p style=\"padding-left: 40px;\">N\u1ee3 c\u00e1c TK 331: (S\u1ed1 ti\u1ec1n c\u00f2n l\u1ea1i x T\u1ef7 gi\u00e1 ng\u00e0y h\u00f4m nay)<\/p>\n<p style=\"padding-left: 40px;\">N\u1ee3 TK 635 (N\u1ebfu l\u1ed7 t\u1ef7 gi\u00e1): Ph\u1ea7n ti\u1ec1n l\u1ed7<\/p>\n<p style=\"padding-left: 80px;\">C\u00f3 c\u00e1c TK 112<\/p>\n<p style=\"padding-left: 80px;\">C\u00f3 TK 515 (N\u1ebfu l\u00e3i t\u1ef7 gi\u00e1): Ph\u1ea7n ti\u1ec1n l\u00e3i<\/p>\n<p>Thanh to\u00e1n sau to\u00e0n b\u1ed9 s\u1ed1 ti\u1ec1n cho nh\u00e0 cung c\u1ea5p<\/p>\n<p>Ng\u00e0y 1 h\u00e0ng v\u1ec1 \u0111\u1ebfn c\u1ea3ng (T\u1ef7 gi\u00e1 b\u00e1n ra c\u1ee7a ng\u00e2n h\u00e0ng m\u00e0 DN m\u1edf t\u00e0i kho\u1ea3n giao d\u1ecbch h\u00f4m \u0111\u00f3), ghi:<\/p>\n<p style=\"padding-left: 40px;\">N\u1ee3 TK 156: (To\u00e0n b\u1ed9 s\u1ed1 ti\u1ec1n x T\u1ef7 gi\u00e1 ng\u00e0y h\u00e0ng v\u1ec1)<\/p>\n<p style=\"padding-left: 80px;\">C\u00f3 TK 331<\/p>\n<p>Ng\u00e0y 2 Thanh to\u00e1n to\u00e0n b\u1ed9 s\u1ed1 ti\u1ec1n cho nh\u00e0 cung c\u1ea5p (T\u1ef7 gi\u00e1 b\u00e1n ra c\u1ee7a ng\u00e2n h\u00e0ng m\u00e0 DN m\u1edf t\u00e0i kho\u1ea3n giao d\u1ecbch h\u00f4m \u0111\u00f3), ghi:<\/p>\n<p style=\"padding-left: 40px;\">N\u1ee3 TK 331: (To\u00e0n b\u1ed9 s\u1ed1 ti\u1ec1n x T\u1ef7 gi\u00e1 ng\u00e0y thanh to\u00e1n)<\/p>\n<p style=\"padding-left: 40px;\">N\u1ee3 TK 635 (N\u1ebfu l\u00e3i t\u1ef7 gi\u00e1): S\u1ed1 ti\u1ec1n l\u1ed7<\/p>\n<p style=\"padding-left: 80px;\">C\u00f3 c\u00e1c TK 112<\/p>\n<p style=\"padding-left: 80px;\">C\u00f3 TK 515 (N\u1ebfu l\u00e3i t\u1ef7 gi\u00e1): S\u1ed1 ti\u1ec1n l\u00e3i<\/p>\n<p>H\u1ea1ch to\u00e1n thu\u1ebf nh\u1eadp kh\u1ea9u ph\u1ea3i n\u1ed9p, ghi:<\/p>\n<p style=\"padding-left: 40px;\">N\u1ee3 TK 156: S\u1ed1 thu\u1ebf nh\u1eadp kh\u1ea9u tr\u00ean t\u1edd khai h\u1ea3i quan<\/p>\n<p style=\"padding-left: 80px;\">C\u00f3 TK 3333: Thu\u1ebf nh\u1eadp kh\u1ea9u<\/p>\n<p>H\u1ea1ch to\u00e1n Thu\u1ebf TT\u0110B ph\u1ea3i n\u1ed9p (N\u1ebfu c\u00f3), ghi:<\/p>\n<p style=\"padding-left: 40px;\">N\u1ee3 TK 156: Tr\u00ean t\u1edd khai h\u1ea3i quan.<\/p>\n<p style=\"padding-left: 80px;\">C\u00f3 TK 3332: Thu\u1ebf Ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t<\/p>\n<p>H\u1ea1ch to\u00e1n thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u (Kh\u1ea5u tr\u1eeb thu\u1ebf GTGT), ghi:<\/p>\n<p style=\"padding-left: 40px;\">N\u1ee3 TK 1331: S\u1ed1 thu\u1ebf GTGT nh\u1eadp kh\u1ea9u tr\u00ean T\u1edd khai h\u1ea3i quan<\/p>\n<p style=\"padding-left: 80px;\">C\u00f3 TK 33312: Thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u<\/p>\n<p>Khi n\u1ed9p ti\u1ec1n thu\u1ebf: Thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u, XNK, TT\u0110B, BVMT,&#8230; Ghi:<\/p>\n<p style=\"padding-left: 40px;\">N\u1ee3 TK 33312: Thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u<\/p>\n<p style=\"padding-left: 40px;\">N\u1ee3 TK 3332: Thu\u1ebf TT\u0110B<\/p>\n<p style=\"padding-left: 40px;\">N\u1ee3 TK 3333: Thu\u1ebf XNK<\/p>\n<p style=\"padding-left: 40px;\">N\u1ee3 TK 333,&#8230; (C\u00e1c lo\u1ea1i thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed kh\u00e1c n\u1ebfu c\u00f3)<\/p>\n<p style=\"padding-left: 80px;\">C\u00f3 TK 111, 112<\/p>\n<p>N\u1ebfu ph\u00e1t sinh c\u00e1c ch\u00ed ph\u00ed kh\u00e1c nh\u01b0: V\u1eadn chuy\u1ec3n, b\u00ean b\u00e3i, l\u01b0u kho,&#8230; ghi:<\/p>\n<p style=\"padding-left: 40px;\">N\u1ee3 TK 156, 152, 153, 211,&#8230;<\/p>\n<p style=\"padding-left: 40px;\">N\u1ee3 TK 133<\/p>\n<p style=\"padding-left: 80px;\">C\u00f3 TK 111, 112, 331,&#8230;<\/p>\n<p>Gi\u00e1 tr\u1ecb h\u00e0ng nh\u1eadp kh\u1ea9u:<\/p>\n<p style=\"text-align: center;\"><strong><em>Gi\u00e1 nh\u1eadp kho<\/em> <\/strong>= Gi\u00e1 h\u00e0ng mua + Thu\u1ebf nh\u1eadp kh\u1ea9u + Thu\u1ebf TT\u0110B (N\u1ebfu c\u00f3) + Chi ph\u00ed mua h\u00e0ng<\/p>\n<p>K\u00ea khai thu\u1ebf h\u00e0ng nh\u1eadp kh\u1ea9u: D\u1ef1a v\u00e0o Gi\u1ea5y n\u1ed9p ti\u1ec1n v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc ho\u1eb7c bi\u00ean lai thu ti\u1ec1n c\u1ee7a h\u1ea3i quan v\u00e0 T\u1edd khai h\u1ea3i quan.<\/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\/nhung-luu-y-khi-lam-ke-toan-nhap-khau\/'><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\/nhung-luu-y-khi-lam-ke-toan-nhap-khau\/\" data-layout=\"button_count\" data-action=\"like\" data-show-faces=\"false\" data-share=\"false\"><\/div><\/li><li style=\"padding:4.2px 0 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class=\"heateorSssClear\"><\/div><\/div><div class='heateorSssClear'><\/div><p>Ngu\u1ed3n: B\u00f9i v\u0169 Th\u1ea3o Linh, Facebook, 18-7-2021 1. C\u00e1c h\u1ed3 s\u01a1 nh\u1eadp kh\u1ea9u T\u1edd khai h\u1ea3i quan v\u00e0 c\u00e1c ph\u1ee5 l\u1ee5c. H\u1ee3p \u0111\u1ed3ng ngo\u1ea1i (Contract). H\u00f3a \u0111\u01a1n b\u00ean b\u00e1n (Invoice). 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