{"id":3829,"date":"2024-04-04T16:24:14","date_gmt":"2024-04-04T09:24:14","guid":{"rendered":"http:\/\/htttdn.com\/?post_type=ht_kb&#038;p=3829"},"modified":"2024-04-04T16:24:14","modified_gmt":"2024-04-04T09:24:14","slug":"7-luu-y-ve-so-sach-ke-toan-ho-kinh-doanh","status":"publish","type":"ht_kb","link":"https:\/\/htttdn.com\/index.php\/tin-tuc\/7-luu-y-ve-so-sach-ke-toan-ho-kinh-doanh\/","title":{"rendered":"7 l\u01b0u \u00fd v\u1ec1 s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n h\u1ed9 kinh doanh"},"content":{"rendered":"<p style=\"text-align: right;\"><span style=\"font-weight: 400;\">Ngu\u1ed3n: K\u1ebf to\u00e1n Thi\u00ean \u01afng<\/span><\/p>\n<p><i><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh v\u1ec1 s\u1ed5 k\u1ebf to\u00e1n c\u1ee7a h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh \u0111\u01b0\u1ee3c \u0111\u1ec1 c\u1eadp t\u1ea1i Th\u00f4ng t\u01b0 88\/2021\/TT-BTC. V\u1eady \u0111\u00e2u l\u00e0 nh\u1eefng l\u01b0u \u00fd m\u00e0 k\u1ebf to\u00e1n c\u1ea7n quan t\u00e2m khi th\u1ef1c hi\u1ec7n l\u00e0m s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n h\u1ed9 kinh doanh h\u00e3y c\u00f9ng ch\u00fang t\u00f4i t\u00ecm hi\u1ec3u qua b\u00e0i vi\u1ebft ngay d\u01b0\u1edbi \u0111\u00e2y.<\/span><\/i><\/p>\n<p><img loading=\"lazy\" class=\"alignnone size-full wp-image-3830\" src=\"http:\/\/htttdn.com\/wp-content\/uploads\/2024\/04\/7-luu-y-kthkd-02.jpg\" alt=\"\" width=\"1200\" height=\"627\" srcset=\"https:\/\/htttdn.com\/wp-content\/uploads\/2024\/04\/7-luu-y-kthkd-02.jpg 1200w, https:\/\/htttdn.com\/wp-content\/uploads\/2024\/04\/7-luu-y-kthkd-02-300x157.jpg 300w, https:\/\/htttdn.com\/wp-content\/uploads\/2024\/04\/7-luu-y-kthkd-02-1024x535.jpg 1024w, https:\/\/htttdn.com\/wp-content\/uploads\/2024\/04\/7-luu-y-kthkd-02-768x401.jpg 768w, https:\/\/htttdn.com\/wp-content\/uploads\/2024\/04\/7-luu-y-kthkd-02-50x26.jpg 50w, https:\/\/htttdn.com\/wp-content\/uploads\/2024\/04\/7-luu-y-kthkd-02-60x31.jpg 60w, https:\/\/htttdn.com\/wp-content\/uploads\/2024\/04\/7-luu-y-kthkd-02-100x52.jpg 100w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/p>\n<h3><b>S\u1ed5 chi ti\u1ebft doanh thu b\u00e1n h\u00e0ng<\/b><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng \u0111\u00e3 ph\u00e1t h\u00e0nh c\u00f3 s\u1ed1 h\u00f3a \u0111\u01a1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh thu ghi nh\u1eadn tr\u00ean s\u1ed5 b\u00e1n h\u00e0ng l\u00e0 doanh thu tr\u01b0\u1edbc gi\u1ea3m thu\u1ebf (\u00c1p d\u1ee5ng cho k\u1ef3 c\u00f3 gi\u1ea3m thu\u1ebf GTGT theo Ngh\u1ecb quy\u1ebft QH) \u2013 n\u1ed9i dung n\u00e0y t\u00f9y quan \u0111i\u1ec3m.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">So s\u00e1nh \u0111\u1ed1i chi\u1ebfu doanh thu tr\u00ean s\u1ed5 S1 v\u1edbi doanh thu tr\u00ean t\u1edd khai thu\u1ebf kh\u1edbp nhau.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ee5 l\u1ee5c gi\u1ea3m thu\u1ebf xu\u1ea5t hi\u1ec7n tr\u00ean k\u1ef3 k\u00ea khai thu\u1ed9c th\u1eddi gian c\u00f3 hi\u1ec7u l\u1ef1c c\u1ee7a ch\u00ednh s\u00e1ch gi\u1ea3m thu\u1ebf (Qu\u00fd 3, Qu\u00fd 4\/2023).<\/span><\/li>\n<\/ul>\n<h3><b>S\u1ed5 chi ti\u1ebft v\u1eadt li\u1ec7u d\u1ee5ng c\u1ee5 s\u1ea3n ph\u1ea9m h\u00e0ng h\u00f3a<\/b><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gi\u00e1 mua: \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o kh\u1ea5u tr\u1eeb c\u1ee7a doanh nghi\u1ec7p: Ti\u1ec1n thu\u1ebf GTGT \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o gi\u00e1 mua c\u1ee7a m\u1eb7t h\u00e0ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi Nguy\u00ean v\u1eadt li\u1ec7u, CCDC, H\u00e0ng h\u00f3a mua v\u00e0o: Ki\u1ec3m so\u00e1t \u0111\u1ea7y \u0111\u1ee7 h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb \u0111\u1ea7u v\u00e0o (H\u00f3a \u0111\u01a1n kh\u1ea5u tr\u1eeb, h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng. \u0110\u1ed1i v\u1edbi h\u00e0ng mua tr\u1ef1c ti\u1ebfp t\u1eeb ng\u01b0\u1eddi n\u00f4ng d\u00e2n nu\u00f4i tr\u1ed3ng \u0111\u00e1nh b\u1eaft tr\u1ef1c ti\u1ebfp c\u00f3 th\u1ec3 xem x\u00e9t l\u1eadp B\u1ea3ng k\u00ea 01).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gi\u00e1 v\u1ed1n xu\u1ea5t kho: H\u1ed9 kinh doanh l\u1ef1a ch\u1ecdn 1 trong 2 ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 v\u1ed1n: B\u00ecnh qu\u00e2n c\u1ea3 k\u1ef3 ho\u1eb7c Nh\u1eadp tr\u01b0\u1edbc xu\u1ea5t tr\u01b0\u1edbc.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">L\u01b0u \u00fd: Vi\u1ec7c chuy\u1ec3n ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 v\u1ed1n:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1eeb Nh\u1eadp tr\u01b0\u1edbc xu\u1ea5t tr\u01b0\u1edbc sang B\u00ecnh qu\u00e2n c\u1ea3 k\u1ef3: Ho\u00e0n th\u00e0nh<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1eeb B\u00ecnh qu\u00e2n c\u1ea3 k\u1ef3 sang Nh\u1eadp tr\u01b0\u1edbc xu\u1ea5t tr\u01b0\u1edbc: Xem x\u00e9t l\u1ea1i<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">&gt;&gt;Th\u1ef1c hi\u1ec7n vi\u1ec7c t\u00ednh gi\u00e1 v\u1ed1n tr\u01b0\u1edbc khi l\u00ean s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n v\u00e0 t\u1edd khai thu\u1ebf.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ed5 chi ti\u1ebft v\u1eadt li\u1ec7u d\u1ee5ng c\u1ee5 s\u1ea3n ph\u1ea9m h\u00e0ng h\u00f3a kh\u1edbp s\u1ed1 v\u1edbi ph\u1ee5 l\u1ee5c nh\u1eadp xu\u1ea5t t\u1ed3n theo t\u1eebng m\u00e3 h\u00e0ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ee5 l\u1ee5c Nh\u1eadp xu\u1ea5t t\u1ed3n khi k\u00ea khai thu\u1ebf ch\u1ec9 c\u00f3 \u00fd ngh\u0129a sau khi \u0111\u00e3 th\u1ef1c hi\u1ec7n vi\u1ec7c t\u00ednh gi\u00e1 h\u00e0ng xu\u1ea5t kho.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Nguy\u00ean t\u1eafc: Kh\u00f4ng \u0111\u01b0\u1ee3c t\u1ed3n \u00e2m \u0111\u1ea7u k\u1ef3, cu\u1ed1i k\u1ef3, th\u1eddi \u0111i\u1ec3m v\u1ec1 m\u1eb7t s\u1ed1 l\u01b0\u1ee3ng, s\u1ed1 ti\u1ec1n<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 b\u00ecnh qu\u00e2n c\u1ea3 k\u1ef3: N\u1ebfu trong k\u1ef3 c\u00e1c phi\u1ebfu nh\u1eadp c\u00f3 s\u1ef1 bi\u1ebfn \u0111\u1ed9ng gi\u00e1 ch\u00eanh l\u1ec7ch nhau nhi\u1ec1u c\u00f3 th\u1ec3 x\u1ea3y ra tr\u01b0\u1eddng h\u1ee3p t\u1ed3n ti\u1ec1n \u00e2m th\u1eddi \u0111i\u1ec3m.<\/span><\/li>\n<\/ul>\n<h3><b>S\u1ed5 chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh<\/b><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ea3n \u00e1nh c\u00e1c chi ph\u00ed ph\u1ee5c v\u1ee5 cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a h\u1ed9 nh\u01b0: \u0111i\u1ec7n, n\u01b0\u1edbc, vi\u1ec5n th\u00f4ng, thu\u00ea m\u1eb7t b\u1eb1ng, kho b\u00e3i, nh\u00e2n c\u00f4ng&#8230;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00f4ng ph\u1ea3n \u00e1nh chi ph\u00ed Nguy\u00ean v\u1eadt li\u1ec7u tr\u00ean s\u1ed5 S3.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">L\u01b0u \u00fd: Gi\u00e1 tr\u1ecb tr\u00ean s\u1ed5 kh\u1edbp v\u1edbi ph\u1ea7n k\u00ea khai chi ph\u00ed tr\u00ean t\u1edd khai thu\u1ebf cu\u1ed1i k\u1ef3.<\/span><\/p>\n<h3><b>S\u1ed5 theo d\u00f5i t\u00ecnh h\u00ecnh th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 v\u1edbi ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc<\/b><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ea3n \u00e1nh s\u1ed1 thu\u1ebf GTGT, TNCN c\u1ee7a h\u1ed9 ph\u1ea3i n\u1ed9p v\u00e0 s\u1ed1 \u0111\u00e3 n\u1ed9p h\u00e0ng qu\u00fd.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ea3n \u00e1nh s\u1ed1 ti\u1ec1n l\u1ec7 ph\u00ed m\u00f4n b\u00e0i ph\u1ea3i n\u1ed9p, \u0111\u00e3 n\u1ed9p trong n\u0103m c\u1ee7a h\u1ed9 (t\u00f9y thu\u1ed9c th\u1eddi gian khai b\u00e1o v\u00e0 n\u1ed9p c\u1ee7a h\u1ed9 m\u1edbi th\u00e0nh l\u1eadp ho\u1eb7c qu\u00fd I \u0111\u1ed1i v\u1edbi h\u1ed9 \u0111\u00e3 v\u00e0 \u0111ang ho\u1ea1t \u0111\u1ed9ng qua c\u00e1c n\u0103m).<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">L\u01b0u \u00fd:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1ef1c hi\u1ec7n vi\u1ec7c ki\u1ec3m tra c\u00e1c s\u1ed5 s\u00e1ch, kh\u1edbp s\u1ed1 li\u1ec7u gi\u1eefa s\u1ed5 s\u00e1ch v\u1edbi t\u1edd khai thu\u1ebf r\u1ed3i m\u1edbi n\u1ed9p t\u1edd khai.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1edd khai sau khi n\u1ed9p n\u1ebfu ph\u00e1t hi\u1ec7n c\u00f3 sai s\u00f3t c\u00f3 th\u1ec3 n\u1ed9p b\u1ed5 sung.<\/span><\/li>\n<\/ul>\n<h3><b>S\u1ed5 theo d\u00f5i t\u00ecnh h\u00ecnh thanh to\u00e1n ti\u1ec1n l\u01b0\u01a1ng v\u00e0 c\u00e1c kho\u1ea3n tr\u00edch theo l\u01b0\u01a1ng c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/b><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed9 c\u0103n c\u1ee9 v\u00e0o quy m\u00f4, \u0111\u1eb7c th\u00f9 ng\u00e0nh ngh\u1ec1 ho\u1ea1t \u0111\u1ed9ng \u0111\u1ec3 khai b\u00e1o chi ph\u00ed ti\u1ec1n l\u01b0\u01a1ng thu\u00ea lao \u0111\u1ed9ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ed5 theo d\u00f5i ti\u1ec1n l\u01b0\u01a1ng ph\u1ea3n \u00e1nh s\u1ed1 ti\u1ec1n l\u01b0\u01a1ng ph\u1ea3i n\u1ed9p, s\u1ed1 \u0111\u00e3 chi tr\u1ea3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ed5 theo d\u00f5i ti\u1ec1n l\u01b0\u01a1ng c\u00f3 th\u1ec3 ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n tr\u00edch theo l\u01b0\u01a1ng c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng: BHXH, BHYT. (n\u1ebfu c\u00f3).<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">L\u01b0u \u00fd: C\u00f3 th\u1ec3 ph\u1ea3n \u00e1nh ti\u1ec1n l\u01b0\u01a1ng chi ti\u1ebft theo t\u1eebng lao \u0111\u1ed9ng ho\u1eb7c s\u1ed1 li\u1ec7u t\u1ed5ng h\u1ee3p tr\u00ean s\u1ed5 ti\u1ec1n l\u01b0\u01a1ng.<\/span><\/p>\n<h3><b>S\u1ed5 qu\u1ef9 ti\u1ec1n m\u1eb7t<\/b><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ea3n \u00e1nh s\u1ed1 ti\u1ec1n m\u1eb7t thu chi v\u00e0o ho\u1ea1t \u0111\u1ed9ng c\u1ee7a h\u1ed9 kinh doanh.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Nguy\u00ean t\u1eafc:<\/span><span style=\"font-weight: 400;\"> Kh\u00f4ng c\u00f3 s\u1ed1 t\u1ed3n \u00e2m \u0111\u1ea7u k\u1ef3, cu\u1ed1i k\u1ef3 v\u00e0 th\u1eddi \u0111i\u1ec3m tr\u00ean s\u1ed5 qu\u1ef9.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p ti\u1ec1n t\u1ed3n tr\u00ean s\u1ed5 s\u00e1ch qu\u00e1 nhi\u1ec1u: C\u00f3 th\u1ec3 x\u1eed l\u00fd nghi\u1ec7p v\u1ee5 r\u00fat ti\u1ec1n m\u1eb7t ra kh\u1ecfi ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a h\u1ed9.<\/span><\/li>\n<\/ul>\n<h3><b>S\u1ed5 ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng<\/b><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ea3n \u00e1nh s\u1ed1 ti\u1ec1n ng\u00e2n h\u00e0ng tr\u00ean t\u00e0i kho\u1ea3n c\u00e1 nh\u00e2n c\u1ee7a ch\u1ee7 h\u1ed9.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ec9 h\u1ea1ch to\u00e1n c\u00e1c nghi\u1ec7p v\u1ee5 thu chi ti\u1ec1n ng\u00e2n h\u00e0ng v\u00e0o ho\u1ea1t \u0111\u1ed9ng c\u1ee7a h\u1ed9 kinh doanh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Nguy\u00ean t\u1eafc: Kh\u00f4ng c\u00f3 s\u1ed1 t\u1ed3n \u00e2m \u0111\u1ea7u k\u1ef3, cu\u1ed1i k\u1ef3 v\u00e0 th\u1eddi \u0111i\u1ec3m tr\u00ean s\u1ed5 qu\u1ef9 ng\u00e2n h\u00e0ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 th\u1ec3 \u0111\u1ec1 ngh\u1ecb ch\u1ee7 h\u1ed9 m\u1edf t\u00e0i kho\u1ea3n c\u00e1 nh\u00e2n ri\u00eang ch\u1ec9 d\u00f9ng cho ho\u1ea1t \u0111\u1ed9ng c\u1ee7a h\u1ed9 \u0111\u1ec3 d\u1ec5 d\u00e0ng cho k\u1ebf to\u00e1n tra c\u1ee9u th\u00f4ng tin ghi s\u1ed5 v\u00e0 \u0111\u1ed1i chi\u1ebfu s\u1ed1 d\u01b0 gi\u1eefa s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n v\u00e0 s\u1ed1 d\u01b0 tr\u00ean t\u00e0i kho\u1ea3n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c kho\u1ea3n thanh to\u00e1n ti\u1ec1n mua h\u00e0ng cho ng\u01b0\u1eddi b\u00e1n c\u00f3 gi\u00e1 tr\u1ecb l\u1edbn h\u01a1n ho\u1eb7c b\u1eb1ng 20 tri\u1ec7u:<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Kh\u00f4ng c\u00f3 quy \u0111\u1ecbnh h\u1ed9 kinh doanh ph\u1ea3i chuy\u1ec3n kho\u1ea3n ng\u00e2n h\u00e0ng. Tuy nhi\u00ean h\u1ed9 kinh doanh l\u01b0u \u00fd v\u1edbi c\u00e1c kho\u1ea3n ti\u1ec1n c\u00f3 gi\u00e1 tr\u1ecb l\u1edbn:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">N\u1ebfu tr\u1ea3 b\u1eb1ng ti\u1ec1n m\u1eb7t: C\u1ea7n l\u1ea5y phi\u1ebfu thu ti\u1ec1n c\u00f3 k\u00fd \u0111\u00f3ng d\u1ea5u t\u1eeb \u0111\u01a1n v\u1ecb nh\u1eadn ti\u1ec1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">N\u00ean tr\u1ea3 qua ng\u00e2n h\u00e0ng \u0111\u1ec3 l\u01b0u giao d\u1ecbch tr\u00ean h\u1ec7 th\u1ed1ng ng\u00e2n h\u00e0ng.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">H\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh s\u1eed d\u1ee5ng c\u00e1c s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n h\u1ed9 kinh doanh theo TT 88\/2021\/TT-BTC<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td><b>STT<\/b><\/td>\n<td><b>T\u00ean s\u1ed5 k\u1ebf to\u00e1n<\/b><\/td>\n<td><b>K\u00fd hi\u1ec7u<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">1<\/span><\/td>\n<td><span style=\"font-weight: 400;\">S\u1ed5 chi ti\u1ebft doanh thu b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5<\/span><\/td>\n<td><span style=\"font-weight: 400;\">M\u1eabu s\u1ed1 S1- HKD<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">2<\/span><\/td>\n<td><span style=\"font-weight: 400;\">S\u1ed5 chi ti\u1ebft v\u1eadt li\u1ec7u, d\u1ee5ng c\u1ee5, s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a<\/span><\/td>\n<td><span style=\"font-weight: 400;\">M\u1eabu s\u1ed1 S2-HKD<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">3<\/span><\/td>\n<td><span style=\"font-weight: 400;\">S\u1ed5 chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh<\/span><\/td>\n<td><span style=\"font-weight: 400;\">M\u1eabu s\u1ed1 S2-HKD<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">4<\/span><\/td>\n<td><span style=\"font-weight: 400;\">S\u1ed5 theo d\u00f5i t\u00ecnh h\u00ecnh th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf v\u1edbi NSNN<\/span><\/td>\n<td><span style=\"font-weight: 400;\">M\u1eabu s\u1ed1 S4-HK<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">5<\/span><\/td>\n<td><span style=\"font-weight: 400;\">S\u1ed5 theo d\u00f5i t\u00ecnh h\u00ecnh thanh to\u00e1n ti\u1ec1n l\u01b0\u01a1ng v\u00e0 c\u00e1c kho\u1ea3n n\u1ed9p theo l\u01b0\u01a1ng c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/span><\/td>\n<td><span style=\"font-weight: 400;\">M\u1eabu s\u1ed1 S5-HKD<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">6<\/span><\/td>\n<td><span style=\"font-weight: 400;\">S\u1ed5 theo d\u00f5i t\u00ecnh h\u00ecnh thanh to\u00e1n ti\u1ec1n l\u01b0\u01a1ng v\u00e0 c\u00e1c kho\u1ea3n n\u1ed9p theo l\u01b0\u01a1ng c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/span><\/td>\n<td><span style=\"font-weight: 400;\">M\u1eabu s\u1ed1 S6-HKD<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">7<\/span><\/td>\n<td><span style=\"font-weight: 400;\">S\u1ed5 ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng<\/span><\/td>\n<td><span style=\"font-weight: 400;\">M\u1eabu s\u1ed1 S7-HKD<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh c\u00f3 nhi\u1ec1u \u0111\u1ecba \u0111i\u1ec3m kinh doanh kh\u00e1c nhau th\u00ec h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh ph\u1ea3i m\u1edf s\u1ed5 k\u1ebf to\u00e1n \u0111\u1ec3 theo d\u00f5i chi ti\u1ebft theo t\u1eebng \u0111\u1ecba \u0111i\u1ec3m kinh doanh.\u00a0<\/span><\/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\/7-luu-y-ve-so-sach-ke-toan-ho-kinh-doanh\/'><div class='heateor_sss_sharing_title' style=\"font-weight:bold\" ><\/div><ul 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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\/7-luu-y-ve-so-sach-ke-toan-ho-kinh-doanh\/', '7%20l%C6%B0u%20%C3%BD%20v%E1%BB%81%20s%E1%BB%95%20s%C3%A1ch%20k%E1%BA%BF%20to%C3%A1n%20h%E1%BB%99%20kinh%20doanh', '' )\" ><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: K\u1ebf to\u00e1n Thi\u00ean \u01afng Theo quy \u0111\u1ecbnh v\u1ec1 s\u1ed5 k\u1ebf to\u00e1n c\u1ee7a h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh \u0111\u01b0\u1ee3c \u0111\u1ec1 c\u1eadp t\u1ea1i Th\u00f4ng t\u01b0 88\/2021\/TT-BTC. V\u1eady \u0111\u00e2u l\u00e0 nh\u1eefng l\u01b0u \u00fd m\u00e0 k\u1ebf to\u00e1n c\u1ea7n quan t\u00e2m khi th\u1ef1c hi\u1ec7n l\u00e0m s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n h\u1ed9 kinh doanh&#8230;<\/p>\n","protected":false},"author":1,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":[],"ht-kb-category":[99],"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>7 l\u01b0u \u00fd v\u1ec1 s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n h\u1ed9 kinh doanh - 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\/7-luu-y-ve-so-sach-ke-toan-ho-kinh-doanh\/\" \/>\r\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\r\n<meta property=\"og:type\" content=\"article\" \/>\r\n<meta property=\"og:title\" content=\"7 l\u01b0u \u00fd v\u1ec1 s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n h\u1ed9 kinh doanh - H\u1ec7 th\u1ed1ng th\u00f4ng tin doanh nghi\u1ec7p\" \/>\r\n<meta property=\"og:description\" content=\"Ngu\u1ed3n: K\u1ebf to\u00e1n Thi\u00ean \u01afng Theo quy \u0111\u1ecbnh v\u1ec1 s\u1ed5 k\u1ebf to\u00e1n c\u1ee7a h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh \u0111\u01b0\u1ee3c \u0111\u1ec1 c\u1eadp t\u1ea1i Th\u00f4ng t\u01b0 88\/2021\/TT-BTC. 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