{"id":8955,"date":"2026-06-19T14:06:02","date_gmt":"2026-06-19T07:06:02","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=8955"},"modified":"2026-06-19T14:06:02","modified_gmt":"2026-06-19T07:06:02","slug":"hach-toan-tien-luong-va-cac-khoan-trich-theo-luong","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ja\/hach-toan-tien-luong-va-cac-khoan-trich-theo-luong\/","title":{"rendered":"\u7d66\u4e0e\u304a\u3088\u3073\u7d66\u4e0e\u95a2\u9023\u63a7\u9664\u306e\u4f1a\u8a08\u51e6\u7406\u306b\u95a2\u3059\u308b\u8a73\u7d30\u30ac\u30a4\u30c9\u3002"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong doanh nghi\u1ec7p, ti\u1ec1n l\u01b0\u01a1ng kh\u00f4ng ch\u1ec9 l\u00e0 kho\u1ea3n chi tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng m\u00e0 c\u00f2n l\u00e0 m\u1ed9t c\u1ea5u ph\u1ea7n chi ph\u00ed quan tr\u1ecdng \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn l\u1ee3i nhu\u1eadn, ngh\u0129a v\u1ee5 thu\u1ebf v\u00e0 t\u00ednh minh b\u1ea1ch c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. V\u00ec v\u1eady, vi\u1ec7c h\u1ea1ch to\u00e1n ti\u1ec1n l\u01b0\u01a1ng v\u00e0 c\u00e1c kho\u1ea3n tr\u00edch theo l\u01b0\u01a1ng \u0111\u00fang chu\u1ea9n l\u00e0 y\u00eau c\u1ea7u b\u1eaft bu\u1ed9c trong c\u00f4ng t\u00e1c k\u1ebf to\u00e1n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y t\u1ed5ng h\u1ee3p \u0111\u1ea7y \u0111\u1ee7 nguy\u00ean t\u1eafc, t\u00e0i kho\u1ea3n s\u1eed d\u1ee5ng, \u0111\u1ecbnh kho\u1ea3n v\u00e0 c\u00e1ch x\u1eed l\u00fd c\u00e1c nghi\u1ec7p v\u1ee5 li\u00ean quan theo <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Thong-tu-200-2014-TT-BTC-huong-dan-Che-do-ke-toan-Doanh-nghiep-263599.aspx\" target=\"_blank\" rel=\"noopener\">\u56de\u89a7 200\/2014\/TT-BTC<\/a><\/span><\/strong><span style=\"font-weight: 400;\">, <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Thong-tu-133-2016-TT-BTC-huong-dan-che-do-ke-toan-doanh-nghiep-nho-va-vua-284997.aspx\" target=\"_blank\" rel=\"noopener\">\u56de\u89a7133\/2016\/TT-BTC<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> v\u00e0 c\u1eadp nh\u1eadt \u0111\u1ecbnh h\u01b0\u1edbng \u00e1p d\u1ee5ng <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Thong-tu-99-2025-TT-BTC-huong-dan-Che-do-ke-toan-doanh-nghiep-565484.aspx\" target=\"_blank\" rel=\"noopener\">\u56de\u89a799\/2025\/TT-BTC<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> t\u1eeb n\u0103m t\u00e0i ch\u00ednh 2026.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\u7d22\u5f15<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"\u76ee\u6b21\u3092\u5207\u308a\u66ff\u3048\u308b\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\u30c8\u30b0\u30eb<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/ketoan.man.net.vn\/ja\/hach-toan-tien-luong-va-cac-khoan-trich-theo-luong\/#Tong_quan_ve_hach_toan_tien_luong_va_cac_khoan_trich_theo_luong\" >T\u1ed5ng quan v\u1ec1 h\u1ea1ch to\u00e1n ti\u1ec1n l\u01b0\u01a1ng v\u00e0 c\u00e1c kho\u1ea3n tr\u00edch theo l\u01b0\u01a1ng<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/ketoan.man.net.vn\/ja\/hach-toan-tien-luong-va-cac-khoan-trich-theo-luong\/#Tien_luong_va_cac_khoan_trich_theo_luong_la_gi\" >Ti\u1ec1n l\u01b0\u01a1ng v\u00e0 c\u00e1c kho\u1ea3n tr\u00edch theo l\u01b0\u01a1ng l\u00e0 g\u00ec?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/ja\/hach-toan-tien-luong-va-cac-khoan-trich-theo-luong\/#Tien_luong_trong_doanh_nghiep_la_gi\" >Ti\u1ec1n l\u01b0\u01a1ng trong doanh nghi\u1ec7p l\u00e0 g\u00ec?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/ja\/hach-toan-tien-luong-va-cac-khoan-trich-theo-luong\/#Cac_khoan_trich_theo_luong_la_gi\" >C\u00e1c kho\u1ea3n tr\u00edch theo l\u01b0\u01a1ng l\u00e0 g\u00ec?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/ja\/hach-toan-tien-luong-va-cac-khoan-trich-theo-luong\/#Tai_khoan_ke_toan_su_dung_trong_hach_toan_tien_luong_va_cac_khoan_trich_theo_luong\" >T\u00e0i kho\u1ea3n k\u1ebf to\u00e1n s\u1eed d\u1ee5ng trong h\u1ea1ch to\u00e1n ti\u1ec1n l\u01b0\u01a1ng v\u00e0 c\u00e1c kho\u1ea3n tr\u00edch theo l\u01b0\u01a1ng<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/ja\/hach-toan-tien-luong-va-cac-khoan-trich-theo-luong\/#Tai_khoan_334_Phai_tra_nguoi_lao_dong\" >T\u00e0i kho\u1ea3n 334: Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/ja\/hach-toan-tien-luong-va-cac-khoan-trich-theo-luong\/#Tai_khoan_338_Phai_tra_phai_nop_khac\" >T\u00e0i kho\u1ea3n 338: Ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/ja\/hach-toan-tien-luong-va-cac-khoan-trich-theo-luong\/#Nguyen_tac_hach_toan_tien_luong_va_cac_khoan_trich_theo_luong\" >Nguy\u00ean t\u1eafc h\u1ea1ch to\u00e1n ti\u1ec1n l\u01b0\u01a1ng v\u00e0 c\u00e1c kho\u1ea3n tr\u00edch theo l\u01b0\u01a1ng<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/ja\/hach-toan-tien-luong-va-cac-khoan-trich-theo-luong\/#Phan_bo_chi_phi_theo_bo_phan\" >Ph\u00e2n b\u1ed5 chi ph\u00ed theo b\u1ed9 ph\u1eadn<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/ja\/hach-toan-tien-luong-va-cac-khoan-trich-theo-luong\/#Nguyen_tac_phu_hop_giua_chi_phi_va_doanh_thu\" >Nguy\u00ean t\u1eafc ph\u00f9 h\u1ee3p gi\u1eefa chi ph\u00ed v\u00e0 doanh thu<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/ja\/hach-toan-tien-luong-va-cac-khoan-trich-theo-luong\/#Nguyen_tac_trich_truoc_va_khau_tru\" >Nguy\u00ean t\u1eafc tr\u00edch tr\u01b0\u1edbc v\u00e0 kh\u1ea5u tr\u1eeb<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/ja\/hach-toan-tien-luong-va-cac-khoan-trich-theo-luong\/#Can_cu_tinh_luong_trong_doanh_nghiep\" >C\u0103n c\u1ee9 t\u00ednh l\u01b0\u01a1ng trong doanh nghi\u1ec7p<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/ja\/hach-toan-tien-luong-va-cac-khoan-trich-theo-luong\/#Huong_dan_hach_toan_tien_luong_va_cac_khoan_trich_theo_luong\" >H\u01b0\u1edbng d\u1eabn h\u1ea1ch to\u00e1n ti\u1ec1n l\u01b0\u01a1ng v\u00e0 c\u00e1c kho\u1ea3n tr\u00edch theo l\u01b0\u01a1ng<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/ja\/hach-toan-tien-luong-va-cac-khoan-trich-theo-luong\/#Hach_toan_cac_khoan_bao_hiem_trich_theo_luong\" >H\u1ea1ch to\u00e1n c\u00e1c kho\u1ea3n b\u1ea3o hi\u1ec3m tr\u00edch theo l\u01b0\u01a1ng<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/ketoan.man.net.vn\/ja\/hach-toan-tien-luong-va-cac-khoan-trich-theo-luong\/#Ket_luan\" >\u7d50\u8ad6\u3059\u308b<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/ketoan.man.net.vn\/ja\/hach-toan-tien-luong-va-cac-khoan-trich-theo-luong\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >\u9023\u7d61\u5148 MAN \u2013 \u30de\u30b9\u30bf\u30fc\u4f1a\u8a08\u58eb\u30cd\u30c3\u30c8\u30ef\u30fc\u30af<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tong_quan_ve_hach_toan_tien_luong_va_cac_khoan_trich_theo_luong\"><\/span><b>T\u1ed5ng quan v\u1ec1 h\u1ea1ch to\u00e1n ti\u1ec1n l\u01b0\u01a1ng v\u00e0 c\u00e1c kho\u1ea3n tr\u00edch theo l\u01b0\u01a1ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u1ea1ch to\u00e1n ti\u1ec1n l\u01b0\u01a1ng v\u00e0 c\u00e1c kho\u1ea3n tr\u00edch theo l\u01b0\u01a1ng l\u00e0 qu\u00e1 tr\u00ecnh ghi nh\u1eadn c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng (ti\u1ec1n l\u01b0\u01a1ng, th\u01b0\u1edfng, ph\u1ee5 c\u1ea5p\u2026) v\u00e0 c\u00e1c kho\u1ea3n tr\u00edch theo ngh\u0129a v\u1ee5 (BHXH, BHYT, BHTN, KPC\u0110) v\u00e0o h\u1ec7 th\u1ed1ng s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n doanh nghi\u1ec7p.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n mang t\u00ednh ch\u1ea5t \u0111\u1ecbnh k\u1ef3 h\u00e0ng th\u00e1ng, c\u00f3 \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u751f\u7523\u304a\u3088\u3073\u4e8b\u696d\u30b3\u30b9\u30c8<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ngh\u0129a v\u1ee5 v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ngh\u0129a v\u1ee5 thu\u1ebf v\u00e0 b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o t\u00e0i ch\u00ednh doanh nghi\u1ec7p.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tien_luong_va_cac_khoan_trich_theo_luong_la_gi\"><\/span><b>Ti\u1ec1n l\u01b0\u01a1ng v\u00e0 c\u00e1c kho\u1ea3n tr\u00edch theo l\u01b0\u01a1ng l\u00e0 g\u00ec?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tien_luong_trong_doanh_nghiep_la_gi\"><\/span><b>Ti\u1ec1n l\u01b0\u01a1ng trong doanh nghi\u1ec7p l\u00e0 g\u00ec?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ti\u1ec1n l\u01b0\u01a1ng l\u00e0 kho\u1ea3n doanh nghi\u1ec7p ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng bao g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u01b0\u01a1ng ch\u00ednh<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u01b0\u01a1ng ph\u1ee5<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u30dc\u30fc\u30ca\u30b9<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ee5 c\u1ea5p<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u305d\u306e\u4ed6\u306e\u652f\u6255\u50b5\u52d9<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong k\u1ebf to\u00e1n, ti\u1ec1n l\u01b0\u01a1ng \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh ch\u1ee7 y\u1ebfu qua TK 334 &#8211; Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_khoan_trich_theo_luong_la_gi\"><\/span><b>C\u00e1c kho\u1ea3n tr\u00edch theo l\u01b0\u01a1ng l\u00e0 g\u00ec?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c kho\u1ea3n tr\u00edch theo l\u01b0\u01a1ng bao g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i (BHXH)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ea3o hi\u1ec3m y t\u1ebf (BHYT)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p (BHTN)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kinh ph\u00ed c\u00f4ng \u0111o\u00e0n (KPC\u0110)<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c kho\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh qua TK 338 &#8211; Ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tai_khoan_ke_toan_su_dung_trong_hach_toan_tien_luong_va_cac_khoan_trich_theo_luong\"><\/span><b>T\u00e0i kho\u1ea3n k\u1ebf to\u00e1n s\u1eed d\u1ee5ng trong h\u1ea1ch to\u00e1n ti\u1ec1n l\u01b0\u01a1ng v\u00e0 c\u00e1c kho\u1ea3n tr\u00edch theo l\u01b0\u01a1ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8958\" aria-describedby=\"caption-attachment-8958\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8958\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Tai-khoan-ke-toan-su-dung-trong-hach-toan-tien-luong-va-cac-khoan-trich-theo-luong.jpg\" alt=\"T\u00e0i kho\u1ea3n k\u1ebf to\u00e1n s\u1eed d\u1ee5ng trong h\u1ea1ch to\u00e1n ti\u1ec1n l\u01b0\u01a1ng v\u00e0 c\u00e1c kho\u1ea3n tr\u00edch theo l\u01b0\u01a1ng\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Tai-khoan-ke-toan-su-dung-trong-hach-toan-tien-luong-va-cac-khoan-trich-theo-luong.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Tai-khoan-ke-toan-su-dung-trong-hach-toan-tien-luong-va-cac-khoan-trich-theo-luong-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Tai-khoan-ke-toan-su-dung-trong-hach-toan-tien-luong-va-cac-khoan-trich-theo-luong-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Tai-khoan-ke-toan-su-dung-trong-hach-toan-tien-luong-va-cac-khoan-trich-theo-luong-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Tai-khoan-ke-toan-su-dung-trong-hach-toan-tien-luong-va-cac-khoan-trich-theo-luong-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8958\" class=\"wp-caption-text\">T\u00e0i kho\u1ea3n k\u1ebf to\u00e1n s\u1eed d\u1ee5ng trong h\u1ea1ch to\u00e1n ti\u1ec1n l\u01b0\u01a1ng v\u00e0 c\u00e1c kho\u1ea3n tr\u00edch theo l\u01b0\u01a1ng<\/figcaption><\/figure>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tai_khoan_334_Phai_tra_nguoi_lao_dong\"><\/span><b>T\u00e0i kho\u1ea3n 334: Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u00e0i kho\u1ea3n 334 d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 v\u00e0 t\u00ecnh h\u00ecnh thanh to\u00e1n cho ng\u01b0\u1eddi lao \u0111\u1ed9ng.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00ean n\u1ee3 th\u1ec3 hi\u1ec7n:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ti\u1ec1n l\u01b0\u01a1ng, th\u01b0\u1edfng \u0111\u00e3 thanh to\u00e1n<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c kho\u1ea3n kh\u1ea5u tr\u1eeb v\u00e0o l\u01b0\u01a1ng<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">K\u1ebft chuy\u1ec3n l\u01b0\u01a1ng ch\u01b0a nh\u1eadn<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00ean c\u00f3 th\u1ec3 hi\u1ec7n:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng ph\u1ea3i tr\u1ea3.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">S\u1ed1 d\u01b0 C\u00f3 ph\u1ea3n \u00e1nh s\u1ed1 ti\u1ec1n c\u00f2n ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tai_khoan_338_Phai_tra_phai_nop_khac\"><\/span><b>T\u00e0i kho\u1ea3n 338: Ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u00e0i kho\u1ea3n 338 ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p cho c\u01a1 quan nh\u00e0 n\u01b0\u1edbc v\u00e0 t\u1ed5 ch\u1ee9c li\u00ean quan, bao g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u793e\u4f1a\u4fdd\u967a<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5065\u5eb7\u4fdd\u967a<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">BHTN<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u52b4\u50cd\u7d44\u5408\u57fa\u91d1<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 kh\u00e1c.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00ean C\u00f3 th\u1ec3 hi\u1ec7n:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u00edch l\u1eadp c\u00e1c kho\u1ea3n b\u1ea3o hi\u1ec3m v\u00e0 ngh\u0129a v\u1ee5 ph\u1ea3i n\u1ed9p<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ghi nh\u1eadn c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 ph\u00e1t sinh<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00ean N\u1ee3 th\u1ec3 hi\u1ec7n:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Khi n\u1ed9p ti\u1ec1n b\u1ea3o hi\u1ec3m<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Khi thanh to\u00e1n c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">S\u1ed1 d\u01b0 C\u00f3 l\u00e0 s\u1ed1 c\u00f2n ph\u1ea3i n\u1ed9p v\u00e0 s\u1ed1 d\u01b0 N\u1ee3 th\u1ec3 hi\u1ec7n n\u1ed9p th\u1eeba ho\u1eb7c tr\u1ea3 th\u1eeba.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p ch\u01b0a c\u00f3 b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n chuy\u00ean s\u00e2u, vi\u1ec7c s\u1eed d\u1ee5ng<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-ke-toan-tron-goi\/\"> \u30d5\u30eb\u30b5\u30fc\u30d3\u30b9\u4f1a\u8a08<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> l\u00e0 gi\u1ea3i ph\u00e1p t\u1ed1i \u01b0u gi\u00fap \u0111\u1ea3m b\u1ea3o to\u00e0n b\u1ed9 nghi\u1ec7p v\u1ee5 l\u01b0\u01a1ng, b\u1ea3o hi\u1ec3m v\u00e0 thu\u1ebf \u0111\u01b0\u1ee3c x\u1eed l\u00fd \u0111\u00fang quy \u0111\u1ecbnh, h\u1ea1n ch\u1ebf sai s\u00f3t v\u00e0 ti\u1ebft ki\u1ec7m chi ph\u00ed v\u1eadn h\u00e0nh.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nguyen_tac_hach_toan_tien_luong_va_cac_khoan_trich_theo_luong\"><\/span><b>Nguy\u00ean t\u1eafc h\u1ea1ch to\u00e1n ti\u1ec1n l\u01b0\u01a1ng v\u00e0 c\u00e1c kho\u1ea3n tr\u00edch theo l\u01b0\u01a1ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8957\" aria-describedby=\"caption-attachment-8957\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8957\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Nguyen-tac-hach-toan-tien-luong-va-cac-khoan-trich-theo-luong.jpg\" alt=\"Nguy\u00ean t\u1eafc h\u1ea1ch to\u00e1n ti\u1ec1n l\u01b0\u01a1ng v\u00e0 c\u00e1c kho\u1ea3n tr\u00edch theo l\u01b0\u01a1ng\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Nguyen-tac-hach-toan-tien-luong-va-cac-khoan-trich-theo-luong.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Nguyen-tac-hach-toan-tien-luong-va-cac-khoan-trich-theo-luong-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Nguyen-tac-hach-toan-tien-luong-va-cac-khoan-trich-theo-luong-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Nguyen-tac-hach-toan-tien-luong-va-cac-khoan-trich-theo-luong-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Nguyen-tac-hach-toan-tien-luong-va-cac-khoan-trich-theo-luong-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8957\" class=\"wp-caption-text\">Nguy\u00ean t\u1eafc h\u1ea1ch to\u00e1n ti\u1ec1n l\u01b0\u01a1ng v\u00e0 c\u00e1c kho\u1ea3n tr\u00edch theo l\u01b0\u01a1ng<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nguy\u00ean t\u1eafc quan tr\u1ecdng nh\u1ea5t l\u00e0 ph\u00e2n b\u1ed5 chi ph\u00ed theo \u0111\u00fang b\u1ed9 ph\u1eadn s\u1eed d\u1ee5ng lao \u0111\u1ed9ng, \u0111\u1ea3m b\u1ea3o ph\u1ea3n \u00e1nh \u0111\u00fang b\u1ea3n ch\u1ea5t chi ph\u00ed.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phan_bo_chi_phi_theo_bo_phan\"><\/span><b>Ph\u00e2n b\u1ed5 chi ph\u00ed theo b\u1ed9 ph\u1eadn<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u1ea1ch to\u00e1n ph\u00e2n b\u1ed5 chi ph\u00ed theo b\u1ed9 ph\u1eadn:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">TK 622: Chi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">TK 627: Chi ph\u00ed s\u1ea3n xu\u1ea5t chung<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">TK 641: Chi ph\u00ed b\u00e1n h\u00e0ng<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">TK 642: Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nguyen_tac_phu_hop_giua_chi_phi_va_doanh_thu\"><\/span><b>Nguy\u00ean t\u1eafc ph\u00f9 h\u1ee3p gi\u1eefa chi ph\u00ed v\u00e0 doanh thu<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Chi ph\u00ed ti\u1ec1n l\u01b0\u01a1ng ph\u1ea3i \u0111\u01b0\u1ee3c ghi nh\u1eadn \u0111\u00fang k\u1ef3 ph\u00e1t sinh, kh\u00f4ng ph\u1ee5 thu\u1ed9c th\u1eddi \u0111i\u1ec3m chi tr\u1ea3.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nguyen_tac_trich_truoc_va_khau_tru\"><\/span><b>Nguy\u00ean t\u1eafc tr\u00edch tr\u01b0\u1edbc v\u00e0 kh\u1ea5u tr\u1eeb<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nguy\u00ean t\u1eafc tr\u00edch tr\u01b0\u1edbc v\u00e0 kh\u1ea5u tr\u1eeb:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p ch\u1ecbu ph\u1ea7n BHXH, BHYT, BHTN, kinh ph\u00ed c\u00f4ng \u0111o\u00e0n\u2026<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi lao \u0111\u1ed9ng ch\u1ecbu ph\u1ea7n kh\u1ea5u tr\u1eeb t\u1eeb l\u01b0\u01a1ng.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00ean c\u1ea1nh \u0111\u00f3, gi\u1ea3i ph\u00e1p <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ja\/thue-ke-toan-dich-vu\/\">\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u3092\u96c7\u3046<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> nh\u1eb1m \u0111\u1ea3m b\u1ea3o h\u1ec7 th\u1ed1ng s\u1ed5 s\u00e1ch, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 ngh\u0129a v\u1ee5 thu\u1ebf lu\u00f4n \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt ch\u00ednh x\u00e1c theo t\u1eebng k\u1ef3 k\u1ebf to\u00e1n, \u0111\u1eb7c bi\u1ec7t trong c\u00e1c nghi\u1ec7p v\u1ee5 li\u00ean quan \u0111\u1ebfn ti\u1ec1n l\u01b0\u01a1ng v\u00e0 c\u00e1c kho\u1ea3n tr\u00edch theo l\u01b0\u01a1ng.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Can_cu_tinh_luong_trong_doanh_nghiep\"><\/span><b>C\u0103n c\u1ee9 t\u00ednh l\u01b0\u01a1ng trong doanh nghi\u1ec7p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Cu\u1ed1i k\u1ef3, k\u1ebf to\u00e1n t\u00ednh l\u01b0\u01a1ng d\u1ef1a tr\u00ean c\u00e1c c\u0103n c\u1ee9:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ea3ng ch\u1ea5m c\u00f4ng: S\u1ed1 ng\u00e0y c\u00f4ng th\u1ef1c t\u1ebf, s\u1ed1 gi\u1edd l\u00e0m vi\u1ec7c<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng: M\u1ee9c l\u01b0\u01a1ng c\u01a1 b\u1ea3n v\u00e0 m\u1ee9c ph\u1ee5 c\u1ea5p theo v\u1ecb tr\u00ed<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quy ch\u1ebf l\u01b0\u01a1ng th\u01b0\u1edfng: Ch\u00ednh s\u00e1ch n\u1ed9i b\u1ed9 doanh nghi\u1ec7p v\u00e0 c\u01a1 ch\u1ebf th\u01b0\u1edfng KPI, n\u0103ng su\u1ea5t.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Huong_dan_hach_toan_tien_luong_va_cac_khoan_trich_theo_luong\"><\/span><b>H\u01b0\u1edbng d\u1eabn h\u1ea1ch to\u00e1n ti\u1ec1n l\u01b0\u01a1ng v\u00e0 c\u00e1c kho\u1ea3n tr\u00edch theo l\u01b0\u01a1ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8956\" aria-describedby=\"caption-attachment-8956\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8956\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Huong-dan-hach-toan-tien-luong-va-cac-khoan-trich-theo-luong.jpg\" alt=\"H\u01b0\u1edbng d\u1eabn h\u1ea1ch to\u00e1n ti\u1ec1n l\u01b0\u01a1ng v\u00e0 c\u00e1c kho\u1ea3n tr\u00edch theo l\u01b0\u01a1ng\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Huong-dan-hach-toan-tien-luong-va-cac-khoan-trich-theo-luong.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Huong-dan-hach-toan-tien-luong-va-cac-khoan-trich-theo-luong-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Huong-dan-hach-toan-tien-luong-va-cac-khoan-trich-theo-luong-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Huong-dan-hach-toan-tien-luong-va-cac-khoan-trich-theo-luong-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Huong-dan-hach-toan-tien-luong-va-cac-khoan-trich-theo-luong-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8956\" class=\"wp-caption-text\">H\u01b0\u1edbng d\u1eabn h\u1ea1ch to\u00e1n ti\u1ec1n l\u01b0\u01a1ng v\u00e0 c\u00e1c kho\u1ea3n tr\u00edch theo l\u01b0\u01a1ng<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 gi\u00fap k\u1ebf to\u00e1n d\u1ec5 d\u00e0ng h\u1ec7 th\u1ed1ng h\u00f3a v\u00e0 tra c\u1ee9u nhanh c\u00e1c nghi\u1ec7p v\u1ee5 ph\u00e1t sinh trong th\u1ef1c t\u1ebf, d\u01b0\u1edbi \u0111\u00e2y l\u00e0 b\u1ea3ng t\u1ed5ng h\u1ee3p c\u00e1c \u0111\u1ecbnh kho\u1ea3n c\u01a1 b\u1ea3n li\u00ean quan \u0111\u1ebfn h\u1ea1ch to\u00e1n ti\u1ec1n l\u01b0\u01a1ng v\u00e0 c\u00e1c kho\u1ea3n tr\u00edch theo l\u01b0\u01a1ng. B\u1ea3ng \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y theo t\u1eebng nghi\u1ec7p v\u1ee5 c\u1ee5 th\u1ec3, k\u00e8m theo t\u00e0i kho\u1ea3n N\u1ee3 &#8211; C\u00f3 t\u01b0\u01a1ng \u1ee9ng, gi\u00fap d\u1ec5 theo d\u00f5i.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">B\u1ea3ng t\u1ed5ng h\u1ee3p b\u00fat to\u00e1n h\u1ea1ch to\u00e1n ti\u1ec1n l\u01b0\u01a1ng v\u00e0 c\u00e1c kho\u1ea3n tr\u00edch theo l\u01b0\u01a1ng.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u3044\u3044\u3048\u3002<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u696d\u52d9\u5185\u5bb9<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u30c7\u30d3\u30c3\u30c8\u53e3\u5ea7<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u30a2\u30ab\u30a6\u30f3\u30c8\u306b\u306f<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ghi nh\u1eadn ti\u1ec1n l\u01b0\u01a1ng ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">622, 623, 627, 641, 642<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">334<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Tr\u00edch ti\u1ec1n l\u01b0\u01a1ng t\u1eeb qu\u1ef9 khen th\u01b0\u1edfng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">3531<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">334<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">3<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Tr\u00edch BHXH, BHYT, BHTN v\u00e0o chi ph\u00ed<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">622, 623, 627, 641, 642<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">3381 (BHXH), 3384 (BHYT), 3386 (BHTN)<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">4<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kh\u1ea5u tr\u1eeb BHXH, BHYT, BHTN v\u00e0o l\u01b0\u01a1ng ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">334<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">3383, 3384, 3386<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">5<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">N\u1ed9p BHXH, BHYT, BHTN cho c\u01a1 quan qu\u1ea3n l\u00fd<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">3383, 3384, 3386, 3382<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">111, 112<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">6<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kh\u1ea5u tr\u1eeb thu\u1ebf TNCN v\u00e0o l\u01b0\u01a1ng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">334<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">3335<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">7<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">N\u1ed9p thu\u1ebf TNCN cho Nh\u00e0 n\u01b0\u1edbc<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">3335<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">111, 112<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">8<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Tr\u1ea3 b\u1eb1ng ti\u1ec1n m\u1eb7t\/chuy\u1ec3n kho\u1ea3n<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">334<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">111, 112<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">9<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5546\u54c1\u3084\u88fd\u54c1\u3067\u8cc3\u91d1\u3092\u652f\u6255\u3046\u3053\u3068\u3002\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">334<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">511, 3331 (n\u1ebfu c\u00f3 VAT)<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">10<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u1ee8ng l\u01b0\u01a1ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">334<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">111, 112<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">11<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ghi nh\u1eadn kho\u1ea3n BHXH (\u1ed1m \u0111au, thai s\u1ea3n) ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">338<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">334<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">12<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Nh\u1eadn ti\u1ec1n BHXH t\u1eeb c\u01a1 quan b\u1ea3o hi\u1ec3m<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">111, 112<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">338<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">13<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Chi tr\u1ea3 ch\u1ebf \u0111\u1ed9 BHXH cho ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">334<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">111, 112<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3 th\u1ec3 th\u1ea5y, to\u00e0n b\u1ed9 c\u00e1c nghi\u1ec7p v\u1ee5 li\u00ean quan \u0111\u1ebfn ti\u1ec1n l\u01b0\u01a1ng, b\u1ea3o hi\u1ec3m v\u00e0 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ec1u xoay quanh c\u00e1c t\u00e0i kho\u1ea3n tr\u1ecdng t\u00e2m nh\u01b0 TK 334, TK 338 v\u00e0 TK 3335, k\u1ebft h\u1ee3p v\u1edbi h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n chi ph\u00ed theo t\u1eebng b\u1ed9 ph\u1eadn.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c n\u1eafm v\u1eefng b\u1ea3ng t\u1ed5ng h\u1ee3p n\u00e0y gi\u00fap k\u1ebf to\u00e1n:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ea1n ch\u1ebf sai s\u00f3t khi \u0111\u1ecbnh kho\u1ea3n<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u00e2n b\u1ed5 chi ph\u00ed ch\u00ednh x\u00e1c theo t\u1eebng b\u1ed9 ph\u1eadn<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 \u0111\u00fang quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 200, 133 v\u00e0 \u0111\u1ecbnh h\u01b0\u1edbng Th\u00f4ng t\u01b0 99 t\u1eeb n\u0103m 2026<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y c\u0169ng l\u00e0 c\u01a1 s\u1edf quan tr\u1ecdng \u0111\u1ec3 chu\u1ea9n h\u00f3a nghi\u1ec7p v\u1ee5 h\u1ea1ch to\u00e1n ti\u1ec1n l\u01b0\u01a1ng v\u00e0 c\u00e1c kho\u1ea3n tr\u00edch theo l\u01b0\u01a1ng trong doanh nghi\u1ec7p m\u1ed9t c\u00e1ch minh b\u1ea1ch v\u00e0 nh\u1ea5t qu\u00e1n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hach_toan_cac_khoan_bao_hiem_trich_theo_luong\"><\/span><b>H\u1ea1ch to\u00e1n c\u00e1c kho\u1ea3n b\u1ea3o hi\u1ec3m tr\u00edch theo l\u01b0\u01a1ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u00edch c\u00e1c kho\u1ea3n BHXH, BHYT, KPC\u0110 tr\u1eeb v\u00e0o chi ph\u00ed c\u1ee7a doanh nghi\u1ec7p, k\u1ebf to\u00e1n vi\u00ean ghi:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ee3 TK 154, 241, 622, 623, 627, 641, 642 \u2026: Ti\u1ec1n l\u01b0\u01a1ng tham gia BHXH x T\u1ed5ng t\u1ef7 l\u1ec7 tr\u00edch BHXH, BHYT, BHTN v\u00e0 KPC\u0110<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 TK 3383 &#8211; B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i: Ti\u1ec1n l\u01b0\u01a1ng tham gia BHXH x T\u1ef7 l\u1ec7 tr\u00edch BHXH<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 TK 3384 &#8211; B\u1ea3o hi\u1ec3m y t\u1ebf: Ti\u1ec1n l\u01b0\u01a1ng tham gia BHXH x T\u1ef7 l\u1ec7 tr\u00edch BHYT<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 TK 3386 (ho\u1eb7c 3385 &#8211; theo Th\u00f4ng t\u01b0 133) &#8211; b\u1ea3o hi\u1ec3m t\u1ef1 nguy\u1ec7n: Ti\u1ec1n l\u01b0\u01a1ng tham gia BHXH x T\u1ef7 l\u1ec7 tr\u00edch BHTN<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 TK 3382 &#8211; KPC\u0110: Ti\u1ec1n l\u01b0\u01a1ng tham gia BHXH x T\u1ef7 l\u1ec7 tr\u00edch KPC\u0110.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngo\u00e0i ra, \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p quy m\u00f4 v\u1eeba v\u00e0 l\u1edbn, vi\u1ec7c b\u1ed1 tr\u00ed nh\u00e2n s\u1ef1 chuy\u00ean tr\u00e1ch nh\u01b0<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ja\/thue-ke-toan-truong\/\"> \u4e3b\u4efb\u4f1a\u8a08\u58eb\u3092\u96c7\u7528\u3059\u308b<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> gi\u00fap ki\u1ec3m so\u00e1t ch\u1eb7t ch\u1ebd h\u1ec7 th\u1ed1ng t\u00e0i ch\u00ednh &#8211; k\u1ebf to\u00e1n, \u0111\u1ea3m b\u1ea3o vi\u1ec7c ph\u00e2n b\u1ed5 chi ph\u00ed l\u01b0\u01a1ng, tr\u00edch b\u1ea3o hi\u1ec3m v\u00e0 k\u00ea khai thu\u1ebf TNCN \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u0111\u00fang chu\u1ea9n m\u1ef1c v\u00e0 tu\u00e2n th\u1ee7 Th\u00f4ng t\u01b0 hi\u1ec7n h\u00e0nh.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u00edch kho\u1ea3n B\u1ea3o hi\u1ec3m tr\u1eeb v\u00e0o l\u01b0\u01a1ng c\u1ee7a nh\u00e2n vi\u00ean:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ee3 TK 334 &#8211; Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng: Ti\u1ec1n l\u01b0\u01a1ng tham gia BHXH x 10.5%<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 TK 3383 &#8211; BHXH: Ti\u1ec1n l\u01b0\u01a1ng tham gia BHXH x 8%<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 TK 3384 &#8211; BHYT: Ti\u1ec1n l\u01b0\u01a1ng tham gia BHXH x 1.5%<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 TK 3386 (ho\u1eb7c 3385 &#8211; theo Th\u00f4ng t\u01b0 133\/2016\/TT-BTC) &#8211; BHTN: Ti\u1ec1n l\u01b0\u01a1ng tham gia BHXH x 1%<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Khi doanh nghi\u1ec7p n\u1ed9p ti\u1ec1n b\u1ea3o hi\u1ec3m v\u00e0o c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n, k\u1ebf to\u00e1n ghi nh\u1eadn:<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ee3 TK 3383 &#8211; BHXH: S\u1ed1 ti\u1ec1n \u0111\u00e3 tr\u00edch BHXH (Ti\u1ec1n l\u01b0\u01a1ng tham gia BHXH x 25%)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ee3 TK 3384 &#8211; BHYT: S\u1ed1 ti\u1ec1n \u0111\u00e3 tr\u00edch BHYT (Ti\u1ec1n l\u01b0\u01a1ng tham gia BHXH x 4.5%)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ee3 TK 3386 (ho\u1eb7c 3385 &#8211; theo Th\u00f4ng t\u01b0 133) &#8211; BHTN: S\u1ed1 ti\u1ec1n \u0111\u00e3 tr\u00edch BHTN (Ti\u1ec1n l\u01b0\u01a1ng tham gia BHXH x 2%)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ee3 TK 3382 &#8211; KPC\u0110: S\u1ed1 ti\u1ec1n \u0111\u00f3ng kinh ph\u00ed c\u00f4ng \u0111o\u00e0n (Ti\u1ec1n l\u01b0\u01a1ng tham gia BHXH x 2%)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 TK 1111, 1121: T\u1ed5ng ph\u1ea3i n\u1ed9p (Ti\u1ec1n l\u01b0\u01a1ng tham gia BHXH x 34%).<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\u7d50\u8ad6\u3059\u308b<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c h\u1ea1ch to\u00e1n ti\u1ec1n l\u01b0\u01a1ng v\u00e0 c\u00e1c kho\u1ea3n tr\u00edch theo l\u01b0\u01a1ng \u0111\u00f3ng vai tr\u00f2 quan tr\u1ecdng trong qu\u1ea3n l\u00fd chi ph\u00ed, \u0111\u1ea3m b\u1ea3o ngh\u0129a v\u1ee5 v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u00e0 tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt thu\u1ebf &#8211; b\u1ea3o hi\u1ec3m. K\u1ebf to\u00e1n c\u1ea7n n\u1eafm ch\u1eafc nguy\u00ean t\u1eafc ph\u00e2n b\u1ed5 chi ph\u00ed, h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n v\u00e0 c\u00e1c \u0111\u1ecbnh kho\u1ea3n chu\u1ea9n theo Th\u00f4ng t\u01b0 hi\u1ec7n h\u00e0nh \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o s\u1ed1 li\u1ec7u ch\u00ednh x\u00e1c v\u00e0 minh b\u1ea1ch.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/ketoan.man.net.vn\/ja\/lien-he\/\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">MAN \u2013 \u30de\u30b9\u30bf\u30fc\u30a2\u30ab\u30a6\u30f3\u30bf\u30f3\u30c8\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u3078\u306e\u304a\u554f\u3044\u5408\u308f\u305b<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> \u7121\u6599\u306e\u30b5\u30dd\u30fc\u30c8\u3068\u30a2\u30c9\u30d0\u30a4\u30b9\u3092\u3054\u5229\u7528\u304f\u3060\u3055\u3044\uff01<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>\u9023\u7d61\u5148 MAN \u2013 \u30de\u30b9\u30bf\u30fc\u4f1a\u8a08\u58eb\u30cd\u30c3\u30c8\u30ef\u30fc\u30af<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u4f4f\u6240\uff1a<\/b><span style=\"font-weight: 400;\"> No. 19A\u3001\u30b9\u30c8\u30ea\u30fc\u30c8 43\u3001\u30bf\u30f3\u30c8\u30a5\u30a2\u30f3\u533a\u3001\u30db\u30fc\u30c1\u30df\u30f3\u5e02<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u30e2\u30d0\u30a4\u30eb\/Zalo:<\/b><span style=\"font-weight: 400;\"> 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>E\u30e1\u30fc\u30eb:<\/b><span style=\"font-weight: 400;\"> man@man.net.vn<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Google\u30d3\u30b8\u30cd\u30b9\u30d7\u30ed\u30d5\u30a3\u30fc\u30eb\uff1a<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"noopener\">MAN \u2013 Master Accountant Network\u306eGoogle\u30d3\u30b8\u30cd\u30b9\u30d7\u30ed\u30d5\u30a3\u30fc\u30eb\u3092\u898b\u308b\u00a0<\/a><\/span><\/strong><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn\u306e\u5275\u8a2d\u8005\uff1a<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" target=\"_blank\" rel=\"noopener\">\u5c02\u9580\u5bb6\u306e Le Hoang Tuyen \u6c0f\u306e LinkedIn \u30d7\u30ed\u30d5\u30a3\u30fc\u30eb\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002\u00a0<\/a><\/span><\/strong><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5236\u4f5c\u304a\u3088\u3073\u5c02\u9580\u7684\u306a\u30b3\u30f3\u30c6\u30f3\u30c4\u30ec\u30d3\u30e5\u30fc\u306e\u8cac\u4efb\u8005: Mr. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\">Le Hoang Tuyen \u2013 MAN\uff08Master Accountant Network\uff09\u306e\u5275\u8a2d\u8005\u517cCEO<\/a><\/span><\/strong><span style=\"font-weight: 400;\">\u5f7c\u306f\u30d9\u30c8\u30ca\u30e0\u516c\u8a8d\u4f1a\u8a08\u58eb\u3067\u3042\u308a\u3001\u4f1a\u8a08\u3001\u76e3\u67fb\u3001\u7a0e\u52d9\u3001\u4f01\u696d\u6cd5\u52d9\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u306b\u304a\u3044\u306630\u5e74\u4ee5\u4e0a\u306e\u8c4a\u5bcc\u306a\u7d4c\u9a13\u3092\u6301\u3064\u76e3\u67fb\u4eba\u3067\u3059\u3002<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Trong doanh nghi\u1ec7p, ti\u1ec1n l\u01b0\u01a1ng kh\u00f4ng ch\u1ec9 l\u00e0 kho\u1ea3n chi tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng m\u00e0 c\u00f2n l\u00e0 m\u1ed9t c\u1ea5u ph\u1ea7n chi ph\u00ed quan tr\u1ecdng \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn l\u1ee3i nhu\u1eadn, ngh\u0129a v\u1ee5 thu\u1ebf v\u00e0 t\u00ednh minh b\u1ea1ch c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. V\u00ec v\u1eady, vi\u1ec7c h\u1ea1ch to\u00e1n ti\u1ec1n l\u01b0\u01a1ng v\u00e0 c\u00e1c kho\u1ea3n tr\u00edch theo l\u01b0\u01a1ng \u0111\u00fang chu\u1ea9n l\u00e0 y\u00eau c\u1ea7u b\u1eaft bu\u1ed9c trong c\u00f4ng t\u00e1c k\u1ebf to\u00e1n. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y t\u1ed5ng h\u1ee3p \u0111\u1ea7y \u0111\u1ee7 nguy\u00ean t\u1eafc, t\u00e0i kho\u1ea3n s\u1eed d\u1ee5ng, \u0111\u1ecbnh kho\u1ea3n v\u00e0 c\u00e1ch x\u1eed l\u00fd c\u00e1c nghi\u1ec7p v\u1ee5 li\u00ean quan theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC, Th\u00f4ng t\u01b0 133\/2016\/TT-BTC v\u00e0 c\u1eadp nh\u1eadt \u0111\u1ecbnh h\u01b0\u1edbng \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":8959,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-8955","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/8955","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/comments?post=8955"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/8955\/revisions"}],"predecessor-version":[{"id":8960,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/8955\/revisions\/8960"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media\/8959"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media?parent=8955"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/categories?post=8955"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/tags?post=8955"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}