{"id":3569,"date":"2022-05-05T09:28:46","date_gmt":"2022-05-05T02:28:46","guid":{"rendered":"http:\/\/htttdn.com\/?post_type=ht_kb&#038;p=3569"},"modified":"2022-05-06T09:54:59","modified_gmt":"2022-05-06T02:54:59","slug":"du-phong-phi-phai-thu-kho-doi-cach-hach-toan","status":"publish","type":"ht_kb","link":"https:\/\/htttdn.com\/index.php\/tin-tuc\/du-phong-phi-phai-thu-kho-doi-cach-hach-toan\/","title":{"rendered":"D\u1ef1 ph\u00f2ng ph\u00ed ph\u1ea3i thu kh\u00f3 \u0111\u00f2i &#8211; C\u00e1ch h\u1ea1ch to\u00e1n"},"content":{"rendered":"<p style=\"text-align: right;\">\n\t<em>Ngu\u1ed3n: Facebook, B&ugrave;i Th&uacute;y H&agrave;<\/em>\n<\/p>\n<p style=\"text-align: justify;\">\n\tD\u1ef1 ph&ograve;ng ph\u1ea3i thu kh&oacute; \u0111&ograve;i: L&agrave; d\u1ef1 ph&ograve;ng ph\u1ea7n gi&aacute; tr\u1ecb t\u1ed5n th\u1ea5t c\u1ee7a c&aacute;c kho\u1ea3n n\u1ee3 ph\u1ea3i thu \u0111&atilde; qu&aacute; h\u1ea1n thanh to&aacute;n v&agrave; kho\u1ea3n n\u1ee3 ph\u1ea3i thu ch\u01b0a \u0111\u1ebfn h\u1ea1n thanh to&aacute;n nh\u01b0ng kh&ocirc;ng c&oacute; kh\u1ea3 n\u0103ng kh&ocirc;ng thu h\u1ed3i \u0111\u01b0\u1ee3c \u0111&uacute;ng h\u1ea1n.\n<\/p>\n<p style=\"text-align: justify;\">\n\tC\u0103n c\u1ee9 ph&aacute;p l&yacute;:\n<\/p>\n<ul>\n<li style=\"text-align: justify;\">\n\t\t\u0110i\u1ec1u 6 Th&ocirc;ng t\u01b0 48\/2019\/TT-BTC.&nbsp;\n\t<\/li>\n<li style=\"text-align: justify;\">\n\t\t\u0110i\u1ec1u 45 Th&ocirc;ng t\u01b0 200\/2014\/TT-BTC.\n\t<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">\n\t<strong>\u0110i\u1ec1u ki\u1ec7n tr&iacute;ch l\u1eadp d\u1ef1 ph&ograve;ng n\u1ee3 ph\u1ea3i thu kh&oacute; \u0111&ograve;i<\/strong>\n<\/p>\n<p style=\"text-align: justify;\">\n\tTheo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u 6 Th&ocirc;ng t\u01b0 48\/2019\/TT-BTC quy \u0111\u1ecbnh v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng l\u1eadp d\u1ef1 ph&ograve;ng c&aacute;c kho\u1ea3n n\u1ee3 ph\u1ea3i thu (Bao g\u1ed3m c&aacute;c kho\u1ea3n doanh nghi\u1ec7p \u0111ang cho vay v&agrave; kho\u1ea3n tr&aacute;i phi\u1ebfu ch\u01b0a \u0111\u0103ng k&yacute; giao d\u1ecbch tr&ecirc;n th\u1ecb tr\u01b0\u1eddng ch\u1ee9ng kho&aacute;n m&agrave; doanh nghi\u1ec7p \u0111ang s\u1edf h\u1eefu) \u0111&atilde; qu&aacute; h\u1ea1n thanh to&aacute;n v&agrave; c&aacute;c kho\u1ea3n n\u1ee3 ph\u1ea3i thu ch\u01b0a \u0111\u1ebfn h\u1ea1n thanh to&aacute;n nh\u01b0ng c&oacute; kh\u1ea3 n\u0103ng doanh nghi\u1ec7p kh&ocirc;ng thu h\u1ed3i \u0111\u01b0\u1ee3c \u0111&uacute;ng h\u1ea1n; C\u1ee5 th\u1ec3 quy \u0111\u1ecbnh v\u1ec1 c&aacute;c \u0111i\u1ec1u ki\u1ec7n tr&iacute;ch l\u1eadp d\u1ef1 ph&ograve;ng n\u1ee3 ph\u1ea3i thu kh&oacute; \u0111&ograve;i bao g\u1ed3m:\n<\/p>\n<p style=\"text-align: justify;\">\n\tPh\u1ea3i c&oacute; ch\u1ee9ng t\u1eeb g\u1ed1c ch\u1ee9ng minh s\u1ed1 ti\u1ec1n \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ee3 ch\u01b0a tr\u1ea3, bao g\u1ed3m:\n<\/p>\n<ul>\n<li style=\"text-align: justify;\">\n\t\tM\u1ed9t trong s\u1ed1 c&aacute;c ch\u1ee9ng t\u1eeb g\u1ed1c sau: H\u1ee3p \u0111\u1ed3ng kinh t\u1ebf, kh\u1ebf \u01b0\u1edbc vay n\u1ee3, cam k\u1ebft n\u1ee3.\n\t<\/li>\n<li style=\"text-align: justify;\">\n\t\tB\u1ea3n thanh l&yacute; h\u1ee3p \u0111\u1ed3ng (N\u1ebfu c&oacute;).\n\t<\/li>\n<li style=\"text-align: justify;\">\n\t\t\u0110\u1ed1i chi\u1ebfu c&ocirc;ng n\u1ee3; Tr\u01b0\u1eddng h\u1ee3p kh&ocirc;ng c&oacute; \u0111\u1ed1i chi\u1ebfu c&ocirc;ng n\u1ee3 th&igrave; ph\u1ea3i c&oacute; v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb \u0111\u1ed1i chi\u1ebfu x&aacute;c nh\u1eadn c&ocirc;ng n\u1ee3 ho\u1eb7c v\u0103n b\u1ea3n \u0111&ograve;i n\u1ee3 do doanh nghi\u1ec7p \u0111&atilde; g\u1eedi (C&oacute; d\u1ea5u b\u01b0u \u0111i\u1ec7n ho\u1eb7c x&aacute;c nh\u1eadn c\u1ee7a \u0111\u01a1n v\u1ecb chuy\u1ec3n ph&aacute;t).\n\t<\/li>\n<li style=\"text-align: justify;\">\n\t\tB\u1ea3ng k&ecirc; c&ocirc;ng n\u1ee3.\n\t<\/li>\n<li style=\"text-align: justify;\">\n\t\tC&aacute;c ch\u1ee9ng t\u1eeb kh&aacute;c c&oacute; li&ecirc;n quan (N\u1ebfu c&oacute;).\n\t<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">\n\tC&oacute; \u0111\u1ee7 c\u0103n c\u1ee9 x&aacute;c \u0111\u1ecbnh l&agrave; kho\u1ea3n n\u1ee3 ph\u1ea3i thu kh&oacute; \u0111&ograve;i\n<\/p>\n<ul>\n<li style=\"text-align: justify;\">\n\t\tN\u1ee3 ph\u1ea3i thu \u0111&atilde; qu&aacute; th\u1eddi h\u1ea1n thanh to&aacute;n t\u1eeb 06 th&aacute;ng tr\u1edf l&ecirc;n (T&iacute;nh theo th\u1eddi h\u1ea1n tr\u1ea3 n\u1ee3 g\u1ed1c ban \u0111\u1ea7u theo h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf, kh\u1ebf \u01b0\u1edbc vay n\u1ee3 ho\u1eb7c c&aacute;c cam k\u1ebft n\u1ee3 kh&aacute;c, kh&ocirc;ng t&iacute;nh \u0111\u1ebfn th\u1eddi gian gia h\u1ea1n tr\u1ea3 n\u1ee3 gi\u1eefa c&aacute;c b&ecirc;n); Doanh nghi\u1ec7p \u0111&atilde; g\u1eedi \u0111\u1ed1i chi\u1ebfu x&aacute;c nh\u1eadn n\u1ee3 ho\u1eb7c \u0111&ocirc;n \u0111\u1ed1c thanh to&aacute;n nh\u01b0ng v\u1eabn ch\u01b0a thu h\u1ed3i \u0111\u01b0\u1ee3c n\u1ee3.\n\t<\/li>\n<li style=\"text-align: justify;\">\n\t\tN\u1ee3 ph\u1ea3i thu ch\u01b0a \u0111\u1ebfn h\u1ea1n thanh to&aacute;n nh\u01b0ng doanh nghi\u1ec7p thu th\u1eadp \u0111\u01b0\u1ee3c c&aacute;c b\u1eb1ng ch\u1ee9ng x&aacute;c \u0111\u1ecbnh \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ee3 c&oacute; kh\u1ea3 n\u0103ng kh&ocirc;ng tr\u1ea3 \u0111\u01b0\u1ee3c n\u1ee3 \u0111&uacute;ng h\u1ea1n theo quy \u0111\u1ecbnh.\n\t<\/li>\n<li style=\"text-align: justify;\">\n\t\tRi&ecirc;ng \u0111\u1ed1i v\u1edbi c&aacute;c kho\u1ea3n n\u1ee3 mua c\u1ee7a doanh nghi\u1ec7p mua b&aacute;n n\u1ee3 (C&oacute; \u0111\u0103ng k&yacute; ng&agrave;nh ngh\u1ec1 v&agrave; ho\u1ea1t \u0111\u1ed9ng mua b&aacute;n n\u1ee3 theo \u0111&uacute;ng quy \u0111\u1ecbnh c\u1ee7a ph&aacute;p lu\u1eadt), th\u1eddi gian qu&aacute; h\u1ea1n \u0111\u01b0\u1ee3c t&iacute;nh k\u1ec3 t\u1eeb ng&agrave;y chuy\u1ec3n giao quy\u1ec1n ch\u1ee7 n\u1ee3 gi\u1eefa c&aacute;c b&ecirc;n (Tr&ecirc;n c\u01a1 s\u1edf bi&ecirc;n b\u1ea3n \u0111\u1ed1i chi\u1ebfu c&ocirc;ng n\u1ee3 ho\u1eb7c th&ocirc;ng b&aacute;o b&agrave;n giao quy\u1ec1n ch\u1ee7 n\u1ee3) ho\u1eb7c theo cam k\u1ebft g\u1ea7n nh\u1ea5t (N\u1ebfu c&oacute;) gi\u1eefa doanh nghi\u1ec7p \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ee3 v&agrave; doanh nghi\u1ec7p mua b&aacute;n n\u1ee3.\n\t<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">\n\tT\u1ef7 l\u1ec7 tr&iacute;ch l\u1eadp d\u1ef1 ph&ograve;ng ph\u1ea3i thu kh&oacute; \u0111&ograve;i\n<\/p>\n<p style=\"text-align: justify;\">\n\tC\u0103n c\u1ee9 quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 2 i\u1ec1u 6 Th&ocirc;ng t\u01b0 48\/2019\/TT-BTC quy \u0111\u1ecbnh v\u1ec1 m\u1ee9c tr&iacute;ch l\u1eadp d\u1ef1 ph&ograve;ng ph\u1ea3i thu kh&oacute; \u0111&ograve;i nh\u01b0 sau:\n<\/p>\n<p style=\"text-align: justify;\">\n\t\u0110\u1ed1i v\u1edbi n\u1ee3 ph\u1ea3i thu qu&aacute; h\u1ea1n thanh to&aacute;n, m\u1ee9c tr&iacute;ch l\u1eadp d\u1ef1 ph&ograve;ng nh\u01b0 sau:\n<\/p>\n<ul>\n<li style=\"text-align: justify;\">\n\t\t30% gi&aacute; tr\u1ecb \u0111\u1ed1i v\u1edbi kho\u1ea3n n\u1ee3 ph\u1ea3i thu qu&aacute; h\u1ea1n t\u1eeb 6 th&aacute;ng \u0111\u1ebfn d\u01b0\u1edbi 1 n\u0103m.\n\t<\/li>\n<li style=\"text-align: justify;\">\n\t\t50% gi&aacute; tr\u1ecb \u0111\u1ed1i v\u1edbi kho\u1ea3n n\u1ee3 ph\u1ea3i thu qu&aacute; h\u1ea1n t\u1eeb 1 n\u0103m \u0111\u1ebfn d\u01b0\u1edbi 2 n\u0103m.\n\t<\/li>\n<li style=\"text-align: justify;\">\n\t\t70% gi&aacute; tr\u1ecb \u0111\u1ed1i v\u1edbi kho\u1ea3n n\u1ee3 ph\u1ea3i thu qu&aacute; h\u1ea1n t\u1eeb 2 n\u0103m \u0111\u1ebfn d\u01b0\u1edbi 3 n\u0103m.\n\t<\/li>\n<li style=\"text-align: justify;\">\n\t\t100% gi&aacute; tr\u1ecb \u0111\u1ed1i v\u1edbi kho\u1ea3n n\u1ee3 ph\u1ea3i thu t\u1eeb 3 n\u0103m tr\u1edf l&ecirc;n.\n\t<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">\n\t\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 vi\u1ec5n th&ocirc;ng v&agrave; doanh nghi\u1ec7p kinh doanh b&aacute;n l\u1ebb h&agrave;ng h&oacute;a, kho\u1ea3n n\u1ee3 ph\u1ea3i thu c\u01b0\u1edbc d\u1ecbch v\u1ee5 vi\u1ec5n th&ocirc;ng, c&ocirc;ng ngh\u1ec7 th&ocirc;ng tin, truy\u1ec1n h&igrave;nh tr\u1ea3 sau v&agrave; kho\u1ea3n n\u1ee3 ph\u1ea3i thu do b&aacute;n l\u1ebb h&agrave;ng h&oacute;a theo h&igrave;nh th\u1ee9c tr\u1ea3 ch\u1eadm\/tr\u1ea3 g&oacute;p c\u1ee7a c&aacute;c \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ee3 l&agrave; c&aacute; nh&acirc;n \u0111&atilde; qu&aacute; h\u1ea1n thanh to&aacute;n m\u1ee9c tr&iacute;ch l\u1eadp d\u1ef1 ph&ograve;ng nh\u01b0 sau:\n<\/p>\n<ul>\n<li style=\"text-align: justify;\">\n\t\t30% gi&aacute; tr\u1ecb \u0111\u1ed1i v\u1edbi kho\u1ea3n n\u1ee3 ph\u1ea3i thu qu&aacute; h\u1ea1n t\u1eeb 3 th&aacute;ng \u0111\u1ebfn d\u01b0\u1edbi 6 th&aacute;ng.\n\t<\/li>\n<li style=\"text-align: justify;\">\n\t\t50% gi&aacute; tr\u1ecb \u0111\u1ed1i v\u1edbi kho\u1ea3n n\u1ee3 ph\u1ea3i thu qu&aacute; h\u1ea1n t\u1eeb 6 th&aacute;ng \u0111\u1ebfn d\u01b0\u1edbi 9 th&aacute;ng.\n\t<\/li>\n<li style=\"text-align: justify;\">\n\t\t70% gi&aacute; tr\u1ecb \u0111\u1ed1i v\u1edbi kho\u1ea3n n\u1ee3 ph\u1ea3i thu qu&aacute; h\u1ea1n t\u1eeb 9 th&aacute;ng \u0111\u1ebfn d\u01b0\u1edbi 12 th&aacute;ng.\n\t<\/li>\n<li style=\"text-align: justify;\">\n\t\t100% gi&aacute; tr\u1ecb \u0111\u1ed1i v\u1edbi kho\u1ea3n n\u1ee3 ph\u1ea3i thu t\u1eeb 12 th&aacute;ng tr\u1edf l&ecirc;n.\n\t<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">\n\t\u0110\u1ed1i v\u1edbi c&aacute;c kho\u1ea3n n\u1ee3 ph\u1ea3i thu ch\u01b0a \u0111\u1ebfn h\u1ea1n thanh to&aacute;n nh\u01b0ng doanh nghi\u1ec7p thu th\u1eadp \u0111\u01b0\u1ee3c c&aacute;c b\u1eb1ng ch\u1ee9ng x&aacute;c \u0111\u1ecbnh t\u1ed5 ch\u1ee9c kinh t\u1ebf \u0111&atilde; ph&aacute; s\u1ea3n, \u0111&atilde; m\u1edf th\u1ee7 t\u1ee5c ph&aacute; s\u1ea3n, \u0111&atilde; b\u1ecf tr\u1ed1n kh\u1ecfi \u0111\u1ecba \u0111i\u1ec3m kinh doanh; \u0110\u1ed1i t\u01b0\u1ee3ng n\u1ee3 \u0111ang b\u1ecb c&aacute;c c\u01a1 quan ph&aacute;p lu\u1eadt truy t\u1ed1, giam gi\u1eef, x&eacute;t x\u1eed ho\u1eb7c \u0111ang thi h&agrave;nh &aacute;n ho\u1eb7c \u0111ang m\u1eafc b\u1ec7nh hi\u1ec3m ngh&egrave;o (C&oacute; x&aacute;c nh\u1eadn c\u1ee7a b\u1ec7nh vi\u1ec7n) ho\u1eb7c \u0111&atilde; ch\u1ebft ho\u1eb7c kho\u1ea3n n\u1ee3 \u0111&atilde; \u0111\u01b0\u1ee3c doanh nghi\u1ec7p y&ecirc;u c\u1ea7u thi h&agrave;nh &aacute;n nh\u01b0ng kh&ocirc;ng th\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c do \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ee3 b\u1ecf tr\u1ed1n kh\u1ecfi n\u01a1i c\u01b0 tr&uacute;; Kho\u1ea3n n\u1ee3 \u0111&atilde; \u0111\u01b0\u1ee3c doanh nghi\u1ec7p kh\u1edfi ki\u1ec7n \u0111&ograve;i n\u1ee3 nh\u01b0ng b\u1ecb \u0111&igrave;nh ch\u1ec9 gi\u1ea3i quy\u1ebft v\u1ee5 &aacute;n th&igrave; doanh nghi\u1ec7p t\u1ef1 d\u1ef1 ki\u1ebfn m\u1ee9c t\u1ed5n th\u1ea5t kh&ocirc;ng thu h\u1ed3i \u0111\u01b0\u1ee3c (T\u1ed1i \u0111a b\u1eb1ng gi&aacute; tr\u1ecb kho\u1ea3n n\u1ee3 \u0111ang theo d&otilde;i tr&ecirc;n s\u1ed5 k\u1ebf to&aacute;n) \u0111\u1ec3 tr&iacute;ch l\u1eadp d\u1ef1 ph&ograve;ng.\n<\/p>\n<p style=\"text-align: justify;\">\n\t<img loading=\"lazy\" alt=\"\" class=\"alignnone size-full wp-image-1647\" height=\"628\" src=\"http:\/\/htttdn.com\/wp-content\/uploads\/2021\/03\/chuyen-doi-hoa-don-thanh-hoa-don-giay.jpg\" width=\"1200\" srcset=\"https:\/\/htttdn.com\/wp-content\/uploads\/2021\/03\/chuyen-doi-hoa-don-thanh-hoa-don-giay.jpg 1200w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/03\/chuyen-doi-hoa-don-thanh-hoa-don-giay-300x157.jpg 300w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/03\/chuyen-doi-hoa-don-thanh-hoa-don-giay-1024x536.jpg 1024w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/03\/chuyen-doi-hoa-don-thanh-hoa-don-giay-768x402.jpg 768w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/03\/chuyen-doi-hoa-don-thanh-hoa-don-giay-50x26.jpg 50w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/03\/chuyen-doi-hoa-don-thanh-hoa-don-giay-60x31.jpg 60w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/03\/chuyen-doi-hoa-don-thanh-hoa-don-giay-100x52.jpg 100w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/>\n<\/p>\n<p style=\"text-align: justify;\">\n\t<em><strong>L\u01b0u &yacute;<\/strong><\/em>:&nbsp;\n<\/p>\n<p style=\"text-align: justify;\">\n\tKhi tr&iacute;ch l\u1eadp d\u1ef1 ph&ograve;ng n\u1ee3 ph\u1ea3i thu kh&oacute; \u0111&ograve;i c\u1ee7a m\u1ed9t \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ee3 c&oacute; ph&aacute;t sinh c\u1ea3 n\u1ee3 ph\u1ea3i thu v&agrave; n\u1ee3 ph\u1ea3i tr\u1ea3; C\u0103n c\u1ee9 bi&ecirc;n b\u1ea3n \u0111\u1ed1i chi\u1ebfu c&ocirc;ng n\u1ee3 gi\u1eefa hai b&ecirc;n \u0111\u1ec3 doanh nghi\u1ec7p tr&iacute;ch l\u1eadp d\u1ef1 ph&ograve;ng tr&ecirc;n c\u01a1 s\u1edf s\u1ed1 c&ograve;n ph\u1ea3i thu sau khi \u0111&atilde; b&ugrave; tr\u1eeb kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng n&agrave;y.\n<\/p>\n<p style=\"text-align: justify;\">\n\tM\u1ee9c tr&iacute;ch l\u1eadp d\u1ef1 ph&ograve;ng c\u1ee7a t\u1eebng kho\u1ea3n n\u1ee3 qu&aacute; h\u1ea1n \u0111\u01b0\u1ee3c t&iacute;nh theo t\u1ef7 l\u1ec7 (%) c\u1ee7a kho\u1ea3n n\u1ee3 qu&aacute; h\u1ea1n ph\u1ea3i tr&iacute;ch l\u1eadp theo th\u1eddi h\u1ea1n quy \u0111\u1ecbnh nh&acirc;n (x) v\u1edbi t\u1ed5ng n\u1ee3 c&ograve;n ph\u1ea3i thu sau khi \u0111&atilde; b&ugrave; tr\u1eeb kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3.\n<\/p>\n<p style=\"text-align: justify;\">\n\t<strong>Nguy&ecirc;n t\u1eafc k\u1ebf to&aacute;n d\u1ef1 ph&ograve;ng n\u1ee3 ph\u1ea3i thu kh&oacute; \u0111&ograve;i<\/strong>\n<\/p>\n<p style=\"text-align: justify;\">\n\tVi\u1ec7c tr&iacute;ch l\u1eadp ho\u1eb7c ho&agrave;n nh\u1eadp kho\u1ea3n d\u1ef1 ph&ograve;ng ph\u1ea3i thu kh&oacute; \u0111&ograve;i \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u1edf th\u1eddi \u0111i\u1ec3m l\u1eadp B&aacute;o c&aacute;o t&agrave;i ch&iacute;nh.\n<\/p>\n<ul>\n<li style=\"text-align: justify;\">\n\t\tTr\u01b0\u1eddng h\u1ee3p kho\u1ea3n d\u1ef1 ph&ograve;ng ph\u1ea3i thu kh&oacute; \u0111&ograve;i ph\u1ea3i l\u1eadp \u1edf cu\u1ed1i k\u1ef3 k\u1ebf to&aacute;n n&agrave;y l\u1edbn h\u01a1n s\u1ed1 d\u01b0 kho\u1ea3n d\u1ef1 ph&ograve;ng ph\u1ea3i thu kh&oacute; \u0111&ograve;i \u0111ang ghi tr&ecirc;n s\u1ed5 k\u1ebf to&aacute;n th&igrave; s\u1ed1 ch&ecirc;nh l\u1ec7ch l\u1edbn h\u01a1n \u0111\u01b0\u1ee3c ghi t\u0103ng d\u1ef1 ph&ograve;ng v&agrave; ghi t\u0103ng chi ph&iacute; qu\u1ea3n l&yacute; doanh nghi\u1ec7p.\n\t<\/li>\n<li style=\"text-align: justify;\">\n\t\tTr\u01b0\u1eddng h\u1ee3p kho\u1ea3n d\u1ef1 ph&ograve;ng ph\u1ea3i thu kh&oacute; \u0111&ograve;i ph\u1ea3i l\u1eadp \u1edf cu\u1ed1i k\u1ef3 k\u1ebf to&aacute;n n&agrave;y nh\u1ecf h\u01a1n s\u1ed1 d\u01b0 kho\u1ea3n d\u1ef1 ph&ograve;ng ph\u1ea3i thu kh&oacute; \u0111&ograve;i \u0111ang ghi tr&ecirc;n s\u1ed5 k\u1ebf to&aacute;n th&igrave; s\u1ed1 ch&ecirc;nh l\u1ec7ch nh\u1ecf h\u01a1n \u0111\u01b0\u1ee3c ho&agrave;n nh\u1eadp ghi gi\u1ea3m d\u1ef1 ph&ograve;ng v&agrave; ghi gi\u1ea3m chi ph&iacute; qu\u1ea3n l&yacute; doanh nghi\u1ec7p.\n\t<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">\n\tDoanh nghi\u1ec7p ph\u1ea3i d\u1ef1 ki\u1ebfn m\u1ee9c t\u1ed5n th\u1ea5t c&oacute; th\u1ec3 x\u1ea3y ra ho\u1eb7c tu\u1ed5i n\u1ee3 qu&aacute; h\u1ea1n c\u1ee7a c&aacute;c kho\u1ea3n n\u1ee3 v&agrave; ti\u1ebfn h&agrave;nh l\u1eadp d\u1ef1 ph&ograve;ng, k&egrave;m theo c&aacute;c ch\u1ee9ng c\u1ee9 ch\u1ee9ng minh. Sau khi l\u1eadp d\u1ef1 ph&ograve;ng cho t\u1eebng kho\u1ea3n n\u1ee3 ph\u1ea3i thu kh&oacute; \u0111&ograve;i, doanh nghi\u1ec7p t\u1ed5ng h\u1ee3p to&agrave;n b\u1ed9 kho\u1ea3n d\u1ef1 ph&ograve;ng c&aacute;c kho\u1ea3n n\u1ee3 v&agrave;o b\u1ea3ng k&ecirc; chi ti\u1ebft \u0111\u1ec3 l&agrave;m c\u0103n c\u1ee9 h\u1ea1ch to&aacute;n v&agrave;o chi ph&iacute; c\u1ee7a doanh nghi\u1ec7p.\n<\/p>\n<p style=\"text-align: justify;\">\n\t\u0110\u1ed1i v\u1edbi kho\u1ea3n n\u1ee3 mua c\u1ee7a doanh nghi\u1ec7p mua b&aacute;n n\u1ee3, s\u1ed1 d\u1ef1 ph&ograve;ng \u0111\u01b0\u1ee3c tr&iacute;ch l\u1eadp t\u1ed1i \u0111a b\u1eb1ng s\u1ed1 ti\u1ec1n m&agrave; doanh nghi\u1ec7p \u0111&atilde; b\u1ecf ra \u0111\u1ec3 mua kho\u1ea3n n\u1ee3; Th\u1eddi gian tr&iacute;ch l\u1eadp t\u1ed1i \u0111a kh&ocirc;ng qu&aacute; th\u1eddi gian t&aacute;i c\u01a1 c\u1ea5u doanh nghi\u1ec7p, thu h\u1ed3i n\u1ee3 t\u1ea1i ph\u01b0\u01a1ng &aacute;n mua, x\u1eed l&yacute; n\u1ee3.\n<\/p>\n<p style=\"text-align: justify;\">\n\tDoanh nghi\u1ec7p kh&ocirc;ng th\u1ef1c hi\u1ec7n tr&iacute;ch l\u1eadp d\u1ef1 ph&ograve;ng kho\u1ea3n n\u1ee3 ph\u1ea3i thu qu&aacute; th\u1eddi h\u1ea1n thanh to&aacute;n ph&aacute;t sinh t\u1eeb kho\u1ea3n l\u1ee3i nhu\u1eadn, c\u1ed5 t\u1ee9c \u0111\u01b0\u1ee3c chia do g&oacute;p v\u1ed1n \u0111\u1ea7u t\u01b0 v&agrave;o c&aacute;c doanh nghi\u1ec7p kh&aacute;c.\n<\/p>\n<p style=\"text-align: justify;\">\n\t\u0110\u1ed1i v\u1edbi nh\u1eefng kho\u1ea3n ph\u1ea3i thu kh&oacute; \u0111&ograve;i k&eacute;o d&agrave;i trong nhi\u1ec1u n\u0103m, doanh nghi\u1ec7p \u0111&atilde; c\u1ed1 g\u1eafng d&ugrave;ng m\u1ecdi bi\u1ec7n ph&aacute;p \u0111\u1ec3 thu n\u1ee3 nh\u01b0ng v\u1eabn kh&ocirc;ng thu \u0111\u01b0\u1ee3c n\u1ee3 v&agrave; x&aacute;c \u0111\u1ecbnh kh&aacute;ch n\u1ee3 th\u1ef1c s\u1ef1 kh&ocirc;ng c&oacute; kh\u1ea3 n\u0103ng thanh to&aacute;n th&igrave; doanh nghi\u1ec7p c&oacute; th\u1ec3 ph\u1ea3i l&agrave;m c&aacute;c th\u1ee7 t\u1ee5c b&aacute;n n\u1ee3 cho C&ocirc;ng ty mua, b&aacute;n n\u1ee3 ho\u1eb7c x&oacute;a nh\u1eefng kho\u1ea3n n\u1ee3 ph\u1ea3i thu kh&oacute; \u0111&ograve;i tr&ecirc;n s\u1ed5 k\u1ebf to&aacute;n:\n<\/p>\n<ul>\n<li style=\"text-align: justify;\">\n\t\tVi\u1ec7c x&oacute;a c&aacute;c kho\u1ea3n n\u1ee3 ph\u1ea3i thu kh&oacute; \u0111&ograve;i ph\u1ea3i th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph&aacute;p lu\u1eadt v&agrave; \u0111i\u1ec1u l\u1ec7 doanh nghi\u1ec7p. S\u1ed1 n\u1ee3 n&agrave;y \u0111\u01b0\u1ee3c theo d&otilde;i trong h\u1ec7 th\u1ed1ng qu\u1ea3n tr\u1ecb c\u1ee7a doanh nghi\u1ec7p v&agrave; tr&igrave;nh b&agrave;y trong thuy\u1ebft minh B&aacute;o c&aacute;o t&agrave;i ch&iacute;nh.&nbsp;\n\t<\/li>\n<li style=\"text-align: justify;\">\n\t\tN\u1ebfu sau khi \u0111&atilde; x&oacute;a n\u1ee3, doanh nghi\u1ec7p l\u1ea1i \u0111&ograve;i \u0111\u01b0\u1ee3c n\u1ee3 \u0111&atilde; x\u1eed l&yacute; th&igrave; s\u1ed1 n\u1ee3 thu \u0111\u01b0\u1ee3c s\u1ebd h\u1ea1ch to&aacute;n v&agrave;o T&agrave;i kho\u1ea3n 711 &ldquo;Thu nh\u1eadp kh&aacute;c.\n\t<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">\n\tT&agrave;i kho\u1ea3n d\u1ef1 ph&ograve;ng n\u1ee3 ph\u1ea3i thu kh&oacute; \u0111&ograve;i &#8211; T&agrave;i kho\u1ea3n 2293\n<\/p>\n<p style=\"text-align: justify;\">\n\t<strong>B&ecirc;n n\u1ee3<\/strong>\n<\/p>\n<ul>\n<li style=\"text-align: justify;\">\n\t\tHo&agrave;n ch&ecirc;nh l\u1ec7ch gi\u1eefa s\u1ed1 d\u1ef1 ph&ograve;ng ph\u1ea3i l\u1eadp k\u1ef3 n&agrave;y nh\u1ecf h\u01a1n s\u1ed1 d\u1ef1 ph&ograve;ng \u0111&atilde; tr&iacute;ch l\u1eadp k\u1ef3 tr\u01b0\u1edbc ch\u01b0a s\u1eed d\u1ee5ng h\u1ebft.\n\t<\/li>\n<li style=\"text-align: justify;\">\n\t\tB&ugrave; \u0111\u1eafp gi&aacute; tr\u1ecb kho\u1ea3n \u0111\u1ea7u t\u01b0 v&agrave;o \u0111\u01a1n v\u1ecb kh&aacute;c khi c&oacute; quy\u1ebft \u0111\u1ecbnh d&ugrave;ng s\u1ed1 d\u1ef1 ph&ograve;ng \u0111&atilde; l\u1eadp \u0111\u1ec3 b&ugrave; \u0111\u1eafp s\u1ed1 t\u1ed5n th\u1ea5t x\u1ea3y ra.\n\t<\/li>\n<li style=\"text-align: justify;\">\n\t\tB&ugrave; \u0111\u1eafp ph\u1ea7n gi&aacute; tr\u1ecb \u0111&atilde; \u0111\u01b0\u1ee3c l\u1eadp d\u1ef1 ph&ograve;ng c\u1ee7a kho\u1ea3n n\u1ee3 kh&ocirc;ng th\u1ec3 thu h\u1ed3i \u0111\u01b0\u1ee3c ph\u1ea3i x&oacute;a s\u1ed5.\n\t<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">\n\t<strong>B&ecirc;n c&oacute;<\/strong>\n<\/p>\n<p style=\"text-align: justify;\">\n\tTr&iacute;ch l\u1eadp c&aacute;c kho\u1ea3n d\u1ef1 ph&ograve;ng t\u1ed5n th\u1ea5t t&agrave;i s\u1ea3n t\u1ea1i th\u1eddi \u0111i\u1ec3m l\u1eadp b&aacute;o c&aacute;o t&agrave;i ch&iacute;nh.\n<\/p>\n<p style=\"text-align: justify;\">\n\t<strong>H\u1ea1ch to&aacute;n d\u1ef1 ph&ograve;ng ph\u1ea3i thu kh&oacute; \u0111&ograve;i<\/strong>\n<\/p>\n<p style=\"text-align: justify;\">\n\tC\u0103n c\u1ee9 \u0110i\u1ec3m 3.3 Kho\u1ea3n 3 \u0110i\u1ec1u 45 Th&ocirc;ng t\u01b0 200\/2014\/TT-BTC =&gt; Doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n h\u1ea1ch to&aacute;n d\u1ef1 ph&ograve;ng ph\u1ea3i thu kh&oacute; \u0111&ograve;i nh\u01b0 sau:\n<\/p>\n<p style=\"text-align: justify;\">\n\tKhi l\u1eadp B&aacute;o c&aacute;o t&agrave;i ch&iacute;nh, c\u0103n c\u1ee9 c&aacute;c kho\u1ea3n n\u1ee3 ph\u1ea3i thu \u0111\u01b0\u1ee3c ph&acirc;n lo\u1ea1i l&agrave; n\u1ee3 ph\u1ea3i thu kh&oacute; \u0111&ograve;i, n\u1ebfu s\u1ed1 d\u1ef1 ph&ograve;ng n\u1ee3 ph\u1ea3i thu kh&oacute; \u0111&ograve;i c\u1ea7n tr&iacute;ch l\u1eadp \u1edf k\u1ef3 k\u1ebf to&aacute;n n&agrave;y l\u1edbn h\u01a1n s\u1ed1 d\u1ef1 ph&ograve;ng n\u1ee3 ph\u1ea3i thu kh&oacute; \u0111&ograve;i \u0111&atilde; tr&iacute;ch l\u1eadp \u1edf k\u1ef3 k\u1ebf to&aacute;n tr\u01b0\u1edbc ch\u01b0a s\u1eed d\u1ee5ng h\u1ebft =&gt; Tr&iacute;ch l\u1eadp b\u1ed5 sung ph\u1ea7n ch&ecirc;nh l\u1ec7ch, ghi:\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\tN\u1ee3 TK 642: Chi ph&iacute; qu\u1ea3n l&yacute; doanh nghi\u1ec7p\n<\/p>\n<p style=\"text-align: justify; margin-left: 80px;\">\n\tC&oacute; TK 229: D\u1ef1 ph&ograve;ng t\u1ed5n th\u1ea5t t&agrave;i s\u1ea3n (TK 2293)\n<\/p>\n<p style=\"text-align: justify;\">\n\tKhi l\u1eadp B&aacute;o c&aacute;o t&agrave;i ch&iacute;nh, c\u0103n c\u1ee9 c&aacute;c kho\u1ea3n n\u1ee3 ph\u1ea3i thu \u0111\u01b0\u1ee3c ph&acirc;n lo\u1ea1i l&agrave; n\u1ee3 ph\u1ea3i thu kh&oacute; \u0111&ograve;i, n\u1ebfu s\u1ed1 d\u1ef1 ph&ograve;ng n\u1ee3 ph\u1ea3i thu kh&oacute; \u0111&ograve;i c\u1ea7n tr&iacute;ch l\u1eadp \u1edf k\u1ef3 k\u1ebf to&aacute;n n&agrave;y nh\u1ecf h\u01a1n s\u1ed1 d\u1ef1 ph&ograve;ng n\u1ee3 ph\u1ea3i thu kh&oacute; \u0111&ograve;i \u0111&atilde; tr&iacute;ch l\u1eadp \u1edf k\u1ef3 k\u1ebf to&aacute;n tr\u01b0\u1edbc ch\u01b0a s\u1eed d\u1ee5ng h\u1ebft =&gt; Ho&agrave;n nh\u1eadp ph\u1ea7n ch&ecirc;nh l\u1ec7ch, ghi:\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\tN\u1ee3 TK 229: D\u1ef1 ph&ograve;ng t\u1ed5n th\u1ea5t t&agrave;i s\u1ea3n (TK 2293)\n<\/p>\n<p style=\"text-align: justify; margin-left: 80px;\">\n\tC&oacute; TK 642: Chi ph&iacute; qu\u1ea3n l&yacute; doanh nghi\u1ec7p\n<\/p>\n<p style=\"text-align: justify;\">\n\t\u0110\u1ed1i v\u1edbi c&aacute;c kho\u1ea3n n\u1ee3 ph\u1ea3i thu kh&oacute; \u0111&ograve;i khi x&aacute;c \u0111\u1ecbnh l&agrave; kh&ocirc;ng th\u1ec3 thu h\u1ed3i \u0111\u01b0\u1ee3c =&gt; Th\u1ef1c hi\u1ec7n x&oacute;a n\u1ee3 theo quy \u0111\u1ecbnh c\u1ee7a ph&aacute;p lu\u1eadt hi\u1ec7n h&agrave;nh =&gt; C\u0103n c\u1ee9 v&agrave;o quy\u1ebft \u0111\u1ecbnh x&oacute;a n\u1ee3, ghi:\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\tN\u1ee3 TK 111, 112, 331, 334,&#8230; (Ph\u1ea7n t\u1ed5 ch\u1ee9c c&aacute; nh&acirc;n ph\u1ea3i b\u1ed3i th\u01b0\u1eddng)<br \/>\n\tN\u1ee3 TK 229: D\u1ef1 ph&ograve;ng t\u1ed5n th\u1ea5t t&agrave;i s\u1ea3n (TK 2293) (Ph\u1ea7n \u0111&atilde; l\u1eadp d\u1ef1 ph&ograve;ng)&nbsp;<br \/>\n\tN\u1ee3 TK 642: Chi ph&iacute; qu\u1ea3n l&yacute; doanh nghi\u1ec7p (Ph\u1ea7n \u0111\u01b0\u1ee3c t&iacute;nh v&agrave;o chi ph&iacute;)\n<\/p>\n<p style=\"text-align: justify; margin-left: 80px;\">\n\tC&oacute; TK 131, 138, 128, 244,&#8230;\n<\/p>\n<p style=\"text-align: justify;\">\n\t\u0110\u1ed1i v\u1edbi nh\u1eefng kho\u1ea3n n\u1ee3 ph\u1ea3i thu kh&oacute; \u0111&ograve;i \u0111&atilde; \u0111\u01b0\u1ee3c x\u1eed l&yacute; x&oacute;a n\u1ee3; N\u1ebfu sau \u0111&oacute; l\u1ea1i thu h\u1ed3i \u0111\u01b0\u1ee3c n\u1ee3 =&gt; C\u0103n c\u1ee9 v&agrave;o gi&aacute; tr\u1ecb th\u1ef1c t\u1ebf c\u1ee7a kho\u1ea3n n\u1ee3 \u0111&atilde; thu h\u1ed3i \u0111\u01b0\u1ee3c, ghi:\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\tN\u1ee3 TK 111, 112,&#8230;\n<\/p>\n<p style=\"text-align: justify; margin-left: 80px;\">\n\tC&oacute; TK 711: Thu nh\u1eadp kh&aacute;c\n<\/p>\n<p style=\"text-align: justify;\">\n\t\u0110\u1ed1i v\u1edbi c&aacute;c kho\u1ea3n n\u1ee3 ph\u1ea3i thu qu&aacute; h\u1ea1n \u0111\u01b0\u1ee3c b&aacute;n theo gi&aacute; th\u1ecfa thu\u1eadn; T&ugrave;y t\u1eebng tr\u01b0\u1eddng h\u1ee3p th\u1ef1c t\u1ebf ghi nh\u1eadn nh\u01b0 sau:<br \/>\n\tTr\u01b0\u1eddng h\u1ee3p kho\u1ea3n ph\u1ea3i thu qu&aacute; h\u1ea1n ch\u01b0a l\u1eadp d\u1ef1 ph&ograve;ng ph\u1ea3i thu kh&oacute; \u0111&ograve;i, ghi:\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\tN\u1ee3 TK 111, 112 (Theo gi&aacute; b&aacute;n th\u1ecfa thu\u1eadn)<br \/>\n\tN\u1ee3 TK 642: Chi ph&iacute; qu\u1ea3n l&yacute; doanh nghi\u1ec7p (S\u1ed1 t\u1ed5n th\u1ea5t t\u1eeb vi\u1ec7c b&aacute;n n\u1ee3)\n<\/p>\n<p style=\"text-align: justify; margin-left: 80px;\">\n\tC&oacute; TK 131, 138, 128, 244,&#8230;\n<\/p>\n<p style=\"text-align: justify;\">\n\tr\u01b0\u1eddng h\u1ee3p kho\u1ea3n ph\u1ea3i thu qu&aacute; h\u1ea1n \u0111&atilde; l\u1eadp d\u1ef1 ph&ograve;ng ph\u1ea3i thu kh&oacute; \u0111&ograve;i nh\u01b0ng s\u1ed1 \u0111&atilde; l\u1eadp d\u1ef1 ph&ograve;ng kh&ocirc;ng \u0111\u1ee7 b&ugrave; \u0111\u1eafp t\u1ed5n th\u1ea5t khi b&aacute;n n\u1ee3 th&igrave; s\u1ed1 t\u1ed5n th\u1ea5t c&ograve;n l\u1ea1i \u0111\u01b0\u1ee3c h\u1ea1ch to&aacute;n v&agrave;o chi ph&iacute; qu\u1ea3n l&yacute; doanh nghi\u1ec7p, ghi:\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\tN\u1ee3 TK 111, 112 (Theo gi&aacute; b&aacute;n th\u1ecfa thu\u1eadn)<br \/>\n\tN\u1ee3 TK 229: D\u1ef1 ph&ograve;ng t\u1ed5n th\u1ea5t t&agrave;i s\u1ea3n (TK 2293) (S\u1ed1 \u0111&atilde; l\u1eadp d\u1ef1 ph&ograve;ng)<br \/>\n\tN\u1ee3 TK 642: Chi ph&iacute; qu\u1ea3n l&yacute; doanh nghi\u1ec7p (S\u1ed1 t\u1ed5n th\u1ea5t t\u1eeb vi\u1ec7c b&aacute;n n\u1ee3)\n<\/p>\n<p style=\"text-align: justify; margin-left: 80px;\">\n\tC&oacute; TK 131, 138,128, 244,&#8230;\n<\/p>\n<p style=\"text-align: justify;\">\n\tK\u1ebf to&aacute;n x\u1eed l&yacute; c&aacute;c kho\u1ea3n d\u1ef1 ph&ograve;ng ph\u1ea3i thu kh&oacute; \u0111&ograve;i tr\u01b0\u1edbc khi doanh nghi\u1ec7p nh&agrave; n\u01b0\u1edbc chuy\u1ec3n th&agrave;nh C&ocirc;ng ty c\u1ed5 ph\u1ea7n: Kho\u1ea3n d\u1ef1 ph&ograve;ng ph\u1ea3i thu kh&oacute; \u0111&ograve;i sau khi b&ugrave; \u0111\u1eafp t\u1ed5n th\u1ea5t; N\u1ebfu \u0111\u01b0\u1ee3c h\u1ea1ch to&aacute;n t\u0103ng v\u1ed1n nh&agrave; n\u01b0\u1edbc, ghi:\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\tN\u1ee3 TK 229: D\u1ef1 ph&ograve;ng t\u1ed5n th\u1ea5t t&agrave;i s\u1ea3n (TK 2293)\n<\/p>\n<p style=\"text-align: justify; margin-left: 80px;\">\n\tC&oacute; TK 411: V\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu\n<\/p>\n<p style=\"text-align: justify;\">\n\t\u0110\u1ec3 \u0111\u1ea3m b\u1ea3o d\u1ef1 ph&ograve;ng t\u1ed5n th\u1ea5t do c&aacute;c kho\u1ea3n n\u1ee3 ph\u1ea3i thu qu&aacute; h\u1ea1n thanh to&aacute;n, n\u1ee3 ph\u1ea3i thu ch\u01b0a qu&aacute; h\u1ea1n nh\u01b0ng c&oacute; th\u1ec3 kh&ocirc;ng \u0111&ograve;i \u0111\u01b0\u1ee3c do kh&aacute;ch h&agrave;ng kh&ocirc;ng c&oacute; kh\u1ea3 n\u0103ng thanh to&aacute;n . Cu\u1ed1i n\u0103m k\u1ebf to&aacute;n ph\u1ea3i l\u1eadp danh s&aacute;ch c&aacute;c kho\u1ea3n c&ocirc;ng n\u1ee3 ph\u1ea3i thu theo t\u1eebng nh&oacute;m h\u1ea1n n\u1ee3 t\u01b0\u01a1ng \u1ee9ng v\u1edbi m\u1ee9c t\u1ef7 l\u1ec7 tr&iacute;ch l\u1eadp d\u1ef1 ph&ograve;ng; T\u1eeb \u0111&oacute; t&iacute;nh to&aacute;n \u0111\u01b0\u1ee3c s\u1ed1 ti\u1ec1n tr&iacute;ch l\u1eadp d\u1ef1 ph&ograve;ng h&agrave;ng n\u0103m.<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\/du-phong-phi-phai-thu-kho-doi-cach-hach-toan\/'><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\/du-phong-phi-phai-thu-kho-doi-cach-hach-toan\/\" 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\/du-phong-phi-phai-thu-kho-doi-cach-hach-toan\/\" 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=D%E1%BB%B1%20ph%C3%B2ng%20ph%C3%AD%20ph%E1%BA%A3i%20thu%20kh%C3%B3%20%C4%91%C3%B2i%20-%20C%C3%A1ch%20h%E1%BA%A1ch%20to%C3%A1n&url=https%3A%2F%2Fhtttdn.com%2Findex.php%2Ftin-tuc%2Fdu-phong-phi-phai-thu-kho-doi-cach-hach-toan%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\/du-phong-phi-phai-thu-kho-doi-cach-hach-toan\/', 'D%E1%BB%B1%20ph%C3%B2ng%20ph%C3%AD%20ph%E1%BA%A3i%20thu%20kh%C3%B3%20%C4%91%C3%B2i%20-%20C%C3%A1ch%20h%E1%BA%A1ch%20to%C3%A1n', '' )\" ><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>Ngu\u1ed3n: Facebook, B&ugrave;i Th&uacute;y H&agrave; D\u1ef1 ph&ograve;ng ph\u1ea3i thu kh&oacute; \u0111&ograve;i: L&agrave; d\u1ef1 ph&ograve;ng ph\u1ea7n gi&aacute; tr\u1ecb t\u1ed5n th\u1ea5t c\u1ee7a c&aacute;c kho\u1ea3n n\u1ee3 ph\u1ea3i thu \u0111&atilde; qu&aacute; h\u1ea1n thanh to&aacute;n v&agrave; kho\u1ea3n n\u1ee3 ph\u1ea3i thu ch\u01b0a \u0111\u1ebfn h\u1ea1n thanh to&aacute;n nh\u01b0ng kh&ocirc;ng c&oacute; kh\u1ea3 n\u0103ng kh&ocirc;ng thu h\u1ed3i \u0111\u01b0\u1ee3c \u0111&uacute;ng&#8230;<\/p>\n","protected":false},"author":1,"comment_status":"open","ping_status":"closed","template":"","format":"standard","meta":[],"ht-kb-category":[115],"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>D\u1ef1 ph\u00f2ng ph\u00ed ph\u1ea3i thu kh\u00f3 \u0111\u00f2i - C\u00e1ch h\u1ea1ch to\u00e1n - H\u1ec7 th\u1ed1ng th\u00f4ng tin doanh nghi\u1ec7p<\/title>\r\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\r\n<link rel=\"canonical\" href=\"https:\/\/htttdn.com\/index.php\/tin-tuc\/du-phong-phi-phai-thu-kho-doi-cach-hach-toan\/\" \/>\r\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\r\n<meta property=\"og:type\" content=\"article\" \/>\r\n<meta property=\"og:title\" content=\"D\u1ef1 ph\u00f2ng ph\u00ed ph\u1ea3i thu kh\u00f3 \u0111\u00f2i - C\u00e1ch h\u1ea1ch to\u00e1n - H\u1ec7 th\u1ed1ng th\u00f4ng tin doanh nghi\u1ec7p\" \/>\r\n<meta property=\"og:description\" content=\"Ngu\u1ed3n: Facebook, B&ugrave;i Th&uacute;y H&agrave; 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