{"id":3322,"date":"2022-02-14T09:02:05","date_gmt":"2022-02-14T02:02:05","guid":{"rendered":"http:\/\/htttdn.com\/?post_type=ht_kb&#038;p=3322"},"modified":"2022-02-14T09:22:20","modified_gmt":"2022-02-14T02:22:20","slug":"hach-toan-khi-cho-thue-muon-va-di-thue-muon-tai-san","status":"publish","type":"ht_kb","link":"https:\/\/htttdn.com\/index.php\/tin-tuc\/hach-toan-khi-cho-thue-muon-va-di-thue-muon-tai-san\/","title":{"rendered":"H\u1ea1ch to\u00e1n cho thu\u00ea m\u01b0\u1ee3n t\u00e0i s\u1ea3n"},"content":{"rendered":"<p style=\"text-align: right;\">\n\t<em>B&ugrave;i Th&uacute;y H&agrave;, facebook<\/em>\n<\/p>\n<h2 style=\"text-align: justify;\">\n\t1. Thu&ecirc; ho\u1ea1t \u0111\u1ed9ng l&agrave; g&igrave;?<br \/>\n<\/h2>\n<p style=\"text-align: justify;\">\n\tTheo Chu\u1ea9n m\u1ef1c k\u1ebf to&aacute;n s\u1ed1 06 &ldquo;Thu&ecirc; ho\u1ea1t \u0111\u1ed9ng: L&agrave; thu&ecirc; t&agrave;i s\u1ea3n kh&ocirc;ng ph\u1ea3i l&agrave; thu&ecirc; t&agrave;i ch&iacute;nh&rdquo;. Thu&ecirc; t&agrave;i ch&iacute;nh l&agrave; thu&ecirc; t&agrave;i s\u1ea3n m&agrave; B&ecirc;n cho thu&ecirc; c&oacute; s\u1ef1 chuy\u1ec3n giao ph\u1ea7n l\u1edbn r\u1ee7i ro v&agrave; l\u1ee3i &iacute;ch g\u1eafn li\u1ec1n v\u1edbi quy\u1ec1n s\u1edf h\u1eefu t&agrave;i s\u1ea3n cho B&ecirc;n thu&ecirc;. Quy\u1ec1n s\u1edf h\u1eefu t&agrave;i s\u1ea3n c&oacute; th\u1ec3 chuy\u1ec3n giao v&agrave;o cu\u1ed1i th\u1eddi h\u1ea1n thu&ecirc;.\n<\/p>\n<p style=\"text-align: justify;\">\n\tTheo \u0111&oacute;, thu&ecirc; ho\u1ea1t \u0111\u1ed9ng \u0111\u01b0\u1ee3c c\u0103n c\u1ee9 n\u1ed9i dung c\u1ee7a h\u1ee3p \u0111\u1ed3ng thu&ecirc; t&agrave;i s\u1ea3n kh&ocirc;ng c&oacute; s\u1ef1 chuy\u1ec3n giao ph\u1ea7n l\u1edbn r\u1ee7i ro v&agrave; l\u1ee3i &iacute;ch g\u1eafn li\u1ec1n v\u1edbi quy\u1ec1n s\u1edf h\u1eefu t&agrave;i s\u1ea3n. N&oacute;i c&aacute;ch kh&aacute;c, thu&ecirc; ho\u1ea1t \u0111\u1ed9ng th&igrave; B&ecirc;n \u0111i thu&ecirc; s\u1ebd tr\u1ea3 l\u1ea1i t&agrave;i s\u1ea3n cho B&ecirc;n cho thu&ecirc; khi h\u1ebft th\u1eddi h\u1ea1n thu&ecirc;.\n<\/p>\n<p style=\"text-align: justify;\">\n\tNh\u01b0 v\u1eady, \u0111\u1ed1i v\u1edbi thu&ecirc; ho\u1ea1t \u0111\u1ed9ng:\n<\/p>\n<ul>\n<li style=\"text-align: justify;\">\n\t\tThu&ecirc; ho\u1ea1t \u0111\u1ed9ng th&igrave; t&agrave;i s\u1ea3n v\u1eabn thu\u1ed9c quy\u1ec1n s\u1edf h\u1eefu c\u1ee7a B&ecirc;n cho thu&ecirc;. Khi \u0111em t&agrave;i s\u1ea3n cho thu&ecirc; ho\u1ea1t \u0111\u1ed9ng, B&ecirc;n cho thu&ecirc; kh&ocirc;ng gi\u1ea3m t&agrave;i s\u1ea3n m&agrave; v\u1eabn tr&iacute;ch kh\u1ea5u hao b&igrave;nh th\u01b0\u1eddng. \u0110\u1ed3ng th\u1eddi, B&ecirc;n cho thu&ecirc; ghi nh\u1eadn doanh thu t\u1eeb nghi\u1ec7p v\u1ee5 cho thu&ecirc; ho\u1ea1t \u0111\u1ed9ng theo t\u1eebng th\u1eddi h\u1ea1n cho thu&ecirc; b\u1eb1ng ph\u01b0\u01a1ng ph&aacute;p \u0111\u01b0\u1eddng th\u1eb3ng trong su\u1ed1t th\u1eddi h\u1ea1n cho thu&ecirc;, kh&ocirc;ng ph\u1ee5 thu\u1ed9c v&agrave;o ph\u01b0\u01a1ng th\u1ee9c thanh to&aacute;n.\n\t<\/li>\n<li style=\"text-align: justify;\">\n\t\tB&ecirc;n \u0111i thu&ecirc; ho\u1ea1t \u0111\u1ed9ng kh&ocirc;ng \u0111\u01b0\u1ee3c ghi t\u0103ng t&agrave;i s\u1ea3n, kh&ocirc;ng ph\u1ea3n &aacute;nh gi&aacute; tr\u1ecb t&agrave;i s\u1ea3n \u0111i thu&ecirc; tr&ecirc;n B\u1ea3ng c&acirc;n \u0111\u1ed1i k\u1ebf to&aacute;n (Kh&ocirc;ng c&oacute; quy\u1ec1n s\u1edf h\u1eefu) m&agrave; ch\u1ec9 m\u1edf s\u1ed5 (File) b&ecirc;n ngo&agrave;i \u0111\u1ec3 theo d&otilde;i. \u0110\u1ed3ng th\u1eddi, B&ecirc;n \u0111i thu&ecirc; ph\u1ea3n &aacute;nh chi ph&iacute; ti\u1ec1n thu&ecirc; ho\u1ea1t \u0111\u1ed9ng v&agrave;o chi ph&iacute; s\u1ea3n xu\u1ea5t, kinh doanh theo ph\u01b0\u01a1ng ph&aacute;p \u0111\u01b0\u1eddng th\u1eb3ng cho su\u1ed1t th\u1eddi h\u1ea1n thu&ecirc; t&agrave;i s\u1ea3n, kh&ocirc;ng ph\u1ee5 thu\u1ed9c v&agrave;o ph\u01b0\u01a1ng th\u1ee9c thanh to&aacute;n ti\u1ec1n thu&ecirc;.\n\t<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">\n\tM\u01b0\u1ee3n t&agrave;i s\u1ea3n th\u1ef1c ra l&agrave; thu&ecirc; ho\u1ea1t \u0111\u1ed9ng, khi B&ecirc;n \u0111i thu&ecirc; kh&ocirc;ng ph\u1ea3i tr\u1ea3 ti\u1ec1n thu&ecirc; t&agrave;i s\u1ea3n (Gi&aacute; thu&ecirc; = 0).\n<\/p>\n<p style=\"text-align: justify;\">\n\tDoanh nghi\u1ec7p (DN) m\u01b0\u1ee3n t&agrave;i s\u1ea3n ch\u1ec9 h\u1ea1ch to&aacute;n c&aacute;c kho\u1ea3n chi ph&iacute; ph&aacute;t sinh kh&aacute;c (V\u1eadn chuy\u1ec3n, l\u1eafp \u0111\u1eb7t,&#8230;); V\u1ec1 h\u1ea1ch to&aacute;n k\u1ebf to&aacute;n th&igrave; m\u01b0\u1ee3n &#8211; thu&ecirc; t&agrave;i s\u1ea3n g\u1ea7n nh\u01b0 gi\u1ed1ng nhau: \u0110&oacute; l&agrave; thu&ecirc; ho\u1ea1t \u0111\u1ed9ng.&rdquo;\n<\/p>\n<p style=\"text-align: justify;\">\n\t<img loading=\"lazy\" alt=\"\" class=\"alignnone size-full wp-image-3114\" height=\"683\" src=\"http:\/\/htttdn.com\/wp-content\/uploads\/2021\/12\/ke-toan-xuat-khau.jpg\" width=\"1199\" 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\" \/>\n<\/p>\n<h2 style=\"text-align: justify;\">\n\t2. H\u1ea1ch to&aacute;n B&ecirc;n \u0111i thu&ecirc; ho\u1ea1t \u0111\u1ed9ng<br \/>\n<\/h2>\n<p style=\"text-align: justify;\">\n\tChi ph&iacute; tr\u01b0\u1edbc khi s\u1eed d\u1ee5ng t&agrave;i s\u1ea3n thu&ecirc;:\n<\/p>\n<p style=\"text-align: justify;\">\n\tC&aacute;c chi ph&iacute; ph&aacute;t sinh tr\u1ef1c ti\u1ebfp tr\u01b0\u1edbc khi s\u1eed d\u1ee5ng t&agrave;i s\u1ea3n (V\u1eadn chuy\u1ec3n, l\u1eafp \u0111\u1eb7t, thu\u1ebf, ph&iacute;,&hellip;) m&agrave; th\u1ecfa thu\u1eadn B&ecirc;n \u0111i thu&ecirc;, m\u01b0\u1ee3n t&agrave;i s\u1ea3n ch\u1ecbu, ghi:\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\tN\u1ee3 TK 641, 642, 627, 242,&hellip;<br \/>\n\t&nbsp; &nbsp; &nbsp; C&oacute; TK 111, 112, 331,&hellip;\n<\/p>\n<p style=\"text-align: justify;\">\n\tTr\u01b0\u1eddng h\u1ee3p B&ecirc;n \u0111i thu&ecirc; tr\u1ea3 tr\u01b0\u1edbc ti\u1ec1n thu&ecirc; cho nhi\u1ec1u k\u1ef3:\n<\/p>\n<p style=\"text-align: justify;\">\n\tKhi tr\u1ea3 ti\u1ec1n, ghi:\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\tN\u1ee3 TK 242: Chi ph&iacute; tr\u1ea3 tr\u01b0\u1edbc<br \/>\n\tN\u1ee3 TK 133: Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<br \/>\n\t&nbsp; &nbsp; &nbsp; C&oacute; c&aacute;c TK 111, 112\n<\/p>\n<p style=\"text-align: justify;\">\n\t\u0110\u1ecbnh k\u1ef3 ph&acirc;n b\u1ed5 ti\u1ec1n thu&ecirc; t&agrave;i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v&agrave;o chi ph&iacute; trong k\u1ef3, ghi:\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\tN\u1ee3 TK 641, 627, 642,&hellip;<br \/>\n\t&nbsp; &nbsp; &nbsp; C&oacute; TK 242\n<\/p>\n<p style=\"text-align: justify;\">\n\tTr\u01b0\u1eddng h\u1ee3p b&ecirc;n \u0111i thu&ecirc; tr\u1ea3 ti\u1ec1n thu&ecirc; \u0111\u1ecbnh k\u1ef3:\n<\/p>\n<p style=\"text-align: justify;\">\n\tKhi tr\u1ea3 ti\u1ec1n, ph\u1ea3n &aacute;nh s\u1ed1 ti\u1ec1n thu&ecirc; v&agrave;o chi ph&iacute; k\u1ef3 k\u1ebf to&aacute;n, ghi:\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\tN\u1ee3 TK 641, 642, 627<br \/>\n\tN\u1ee3 TK 133<br \/>\n\t&nbsp; &nbsp; &nbsp; C&oacute; c&aacute;c TK 111, 112,&hellip;\n<\/p>\n<h2 style=\"text-align: justify;\">\n\t3. H\u1ea1ch to&aacute;n B&ecirc;n cho thu&ecirc; ho\u1ea1t \u0111\u1ed9ng<br \/>\n<\/h2>\n<p style=\"text-align: justify;\">\n\tChi ph&iacute; ph&aacute;t sinh tr\u1ef1c ti\u1ebfp ban \u0111\u1ea7u:\n<\/p>\n<p style=\"text-align: justify;\">\n\tKhi ph&aacute;t sinh c&aacute;c chi ph&iacute; tr\u1ef1c ti\u1ebfp ban \u0111\u1ea7u li&ecirc;n quan \u0111\u1ebfn cho thu&ecirc; ho\u1ea1t \u0111\u1ed9ng (V\u1eadn chuy\u1ec3n, th&aacute;o d\u1ee1, l\u1eafp \u0111\u1eb7t,&hellip;) m&agrave; h\u1ee3p \u0111\u1ed3ng quy \u0111\u1ecbnh B&ecirc;n cho thu&ecirc; ch\u1ecbu, ghi:\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\tN\u1ee3 TK 627, 641, 242 &hellip;<br \/>\n\t&nbsp; &nbsp; &nbsp; C&oacute; c&aacute;c TK 111, 112, 331,&hellip;\n<\/p>\n<p style=\"text-align: justify;\">\n\t\u0110\u1ecbnh k\u1ef3, ghi nh\u1eadn chi ph&iacute; kh\u1ea5u hao t&agrave;i s\u1ea3n c\u1ed1 \u0111\u1ecbnh cho thu&ecirc; ho\u1ea1t \u0111\u1ed9ng v&agrave;o chi ph&iacute; trong k\u1ef3 theo \u0111&uacute;ng quy \u0111\u1ecbnh, ghi:\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\tN\u1ee3 TK 641, 642,&hellip;<br \/>\n\t&nbsp; &nbsp; &nbsp; C&oacute; TK 214\n<\/p>\n<p style=\"text-align: justify;\">\n\tTr\u01b0\u1eddng h\u1ee3p thu ti\u1ec1n thu&ecirc; ho\u1ea1t \u0111\u1ed9ng theo \u0111\u1ecbnh k\u1ef3:\n<\/p>\n<p style=\"text-align: justify;\">\n\t\u0110\u1ecbnh k\u1ef3, c\u0103n c\u1ee9 theo h\u1ee3p \u0111\u1ed3ng xu\u1ea5t h&oacute;a \u0111\u01a1n thanh to&aacute;n ti\u1ec1n thu&ecirc; t&agrave;i s\u1ea3n, ghi:\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\tN\u1ee3 TK 131: Ph\u1ea3i thu c\u1ee7a kh&aacute;ch h&agrave;ng<br \/>\n\t&nbsp; &nbsp; &nbsp; C&oacute; TK 511: Doanh thu b&aacute;n h&agrave;ng v&agrave; cung c\u1ea5p d\u1ecbch v\u1ee5<br \/>\n\t&nbsp; &nbsp; &nbsp; C&oacute; TK 3331- Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p.\n<\/p>\n<p style=\"text-align: justify;\">\n\tKhi x&aacute;c nh\u1eadn \u0111&atilde; nh\u1eadn \u0111\u01b0\u1ee3c ti\u1ec1n t\u1eeb B&ecirc;n thu&ecirc; t&agrave;i s\u1ea3n, ghi:\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\tN\u1ee3 c&aacute;c TK 111, 112,&hellip;<br \/>\n\t&nbsp; &nbsp; &nbsp; C&oacute; TK 131: Ph\u1ea3i thu c\u1ee7a kh&aacute;ch h&agrave;ng\n<\/p>\n<p style=\"text-align: justify;\">\n\tTr\u01b0\u1eddng h\u1ee3p thu tr\u01b0\u1edbc ti\u1ec1n thu&ecirc; ho\u1ea1t \u0111\u1ed9ng nhi\u1ec1u k\u1ef3:\n<\/p>\n<p style=\"text-align: justify;\">\n\tKhi nh\u1eadn ti\u1ec1n c\u1ee7a B&ecirc;n \u0111i thu&ecirc; tr\u1ea3 tr\u01b0\u1edbc v\u1ec1 ho\u1ea1t \u0111\u1ed9ng cho thu&ecirc; t&agrave;i s\u1ea3n cho nhi\u1ec1u k\u1ef3, ghi:\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\tN\u1ee3 TK 111, 112,&hellip; (T\u1ed5ng s\u1ed1 ti\u1ec1n nh\u1eadn tr\u01b0\u1edbc)<br \/>\n\t&nbsp; &nbsp; &nbsp; C&oacute; TK 3387: Doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n (Ch\u01b0a c&oacute; thu\u1ebf GTGT)<br \/>\n\t&nbsp; &nbsp; &nbsp; C&oacute; TK 3331- Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p.\n<\/p>\n<p style=\"text-align: justify;\">\n\t\u0110\u1ecbnh k\u1ef3 k\u1ebft chuy\u1ec3n doanh thu c\u1ee7a k\u1ef3 k\u1ebf to&aacute;n t\u01b0\u01a1ng \u1ee9ng, ghi:\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\tN\u1ee3 TK 3387: Doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n<br \/>\n\t&nbsp; &nbsp; &nbsp; C&oacute; TK 511: Doanh thu b&aacute;n h&agrave;ng v&agrave; cung c\u1ea5p d\u1ecbch v\u1ee5\n<\/p>\n<p style=\"text-align: justify;\">\n\tN\u1ebfu ph\u1ea3i tr\u1ea3 l\u1ea1i ti\u1ec1n cho kh&aacute;ch h&agrave;ng v&igrave; h\u1ee3p \u0111\u1ed3ng cho thu&ecirc; t&agrave;i s\u1ea3n kh&ocirc;ng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n ti\u1ebfp ho\u1eb7c th\u1eddi gian th\u1ef1c hi\u1ec7n ng\u1eafn h\u01a1n th\u1eddi gian \u0111&atilde; thu ti\u1ec1n tr\u01b0\u1edbc (N\u1ebfu c&oacute;), ghi:\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\tN\u1ee3 TK 3387: Doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n (Ch\u01b0a c&oacute; thu\u1ebf GTGT)<br \/>\n\tN\u1ee3 TK 3331: Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p (N\u1ebfu c&oacute;)<br \/>\n\t&nbsp; &nbsp; &nbsp; C&oacute; c&aacute;c TK 111, 112.<br \/>\n\t&nbsp;<\/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\/hach-toan-khi-cho-thue-muon-va-di-thue-muon-tai-san\/'><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\/hach-toan-khi-cho-thue-muon-va-di-thue-muon-tai-san\/\" 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\/hach-toan-khi-cho-thue-muon-va-di-thue-muon-tai-san\/\" 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=H%E1%BA%A1ch%20to%C3%A1n%20cho%20thu%C3%AA%20m%C6%B0%E1%BB%A3n%20t%C3%A0i%20s%E1%BA%A3n&url=https%3A%2F%2Fhtttdn.com%2Findex.php%2Ftin-tuc%2Fhach-toan-khi-cho-thue-muon-va-di-thue-muon-tai-san%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\/hach-toan-khi-cho-thue-muon-va-di-thue-muon-tai-san\/', 'H%E1%BA%A1ch%20to%C3%A1n%20cho%20thu%C3%AA%20m%C6%B0%E1%BB%A3n%20t%C3%A0i%20s%E1%BA%A3n', '' )\" ><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>B&ugrave;i Th&uacute;y H&agrave;, facebook 1. Thu&ecirc; ho\u1ea1t \u0111\u1ed9ng l&agrave; g&igrave;? Theo Chu\u1ea9n m\u1ef1c k\u1ebf to&aacute;n s\u1ed1 06 &ldquo;Thu&ecirc; ho\u1ea1t \u0111\u1ed9ng: L&agrave; thu&ecirc; t&agrave;i s\u1ea3n kh&ocirc;ng ph\u1ea3i l&agrave; thu&ecirc; t&agrave;i ch&iacute;nh&rdquo;. 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