{"id":10452,"date":"2026-10-19T11:12:56","date_gmt":"2026-10-19T04:12:56","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=10452"},"modified":"2026-10-19T11:12:56","modified_gmt":"2026-10-19T04:12:56","slug":"hach-toan-thue-xuat-khau-theo-thong-tu-99","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ko\/hach-toan-thue-xuat-khau-theo-thong-tu-99\/","title":{"rendered":"H\u01b0\u1edbng d\u1eabn h\u1ea1ch to\u00e1n thu\u1ebf xu\u1ea5t kh\u1ea9u theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1eeb n\u0103m t\u00e0i ch\u00ednh 2026, doanh nghi\u1ec7p xu\u1ea5t kh\u1ea9u b\u01b0\u1edbc v\u00e0o giai \u0111o\u1ea1n \u00e1p d\u1ee5ng ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p m\u1edbi ban h\u00e0nh k\u00e8m <\/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\">\ud68c\ub78c 99\/2025\/TT-BTC<\/a><\/span><\/strong><span style=\"font-weight: 400;\">. Ch\u1ec9 m\u1ed9t b\u00fat to\u00e1n ghi sai thu\u1ebf xu\u1ea5t kh\u1ea9u c\u0169ng \u0111\u1ee7 l\u00e0m l\u1ec7ch doanh thu, k\u00e9o theo sai l\u1ec7ch tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, quy\u1ebft to\u00e1n thu\u1ebf TNDN v\u00e0 h\u1ed3 s\u01a1 \u0111\u1ed1i chi\u1ebfu v\u1edbi c\u01a1 quan h\u1ea3i quan.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00e0i vi\u1ebft n\u00e0y t\u1ed5ng h\u1ee3p \u0111\u1ea7y \u0111\u1ee7 c\u00e1ch h\u1ea1ch to\u00e1n thu\u1ebf xu\u1ea5t kh\u1ea9u theo Th\u00f4ng t\u01b0 99, b\u00e1m s\u00e1t nguy\u00ean v\u0103n Ph\u1ea7n B Ph\u1ee5 l\u1ee5c II Th\u00f4ng t\u01b0 99\/2025\/TT-BTC v\u1ec1 nguy\u00ean t\u1eafc k\u1ebf to\u00e1n T\u00e0i kho\u1ea3n 333. N\u1ed9i dung \u0111i th\u1eb3ng v\u00e0o t\u1eebng nghi\u1ec7p v\u1ee5: ghi nh\u1eadn thu\u1ebf ph\u1ea3i n\u1ed9p, n\u1ed9p thu\u1ebf, thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n ho\u1eb7c \u0111\u01b0\u1ee3c gi\u1ea3m v\u00e0 xu\u1ea5t kh\u1ea9u \u1ee7y th\u00e1c, k\u00e8m v\u00ed d\u1ee5 minh h\u1ecda \u0111\u1ec3 k\u1ebf to\u00e1n \u00e1p d\u1ee5ng ngay.<\/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\">\uc0c9\uc778<\/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=\"\ubaa9\ucc28 \ud1a0\uae00\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\ube44\ub140\uc7a5<\/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\/ko\/hach-toan-thue-xuat-khau-theo-thong-tu-99\/#Thue_xuat_khau_va_TK_3333_Nen_tang_de_hach_toan_thue_xuat_khau_theo_Thong_tu_99\" >Thu\u1ebf xu\u1ea5t kh\u1ea9u v\u00e0 TK 3333: N\u1ec1n t\u1ea3ng \u0111\u1ec3 h\u1ea1ch to\u00e1n thu\u1ebf xu\u1ea5t kh\u1ea9u theo Th\u00f4ng t\u01b0 99<\/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\/ko\/hach-toan-thue-xuat-khau-theo-thong-tu-99\/#Cac_but_toan_hach_toan_thue_xuat_khau_theo_Thong_tu_992025TT-BTC\" >C\u00e1c b\u00fat to\u00e1n h\u1ea1ch to\u00e1n thu\u1ebf xu\u1ea5t kh\u1ea9u theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC<\/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\/ko\/hach-toan-thue-xuat-khau-theo-thong-tu-99\/#Ke_toan_thue_xuat_khau_phai_nop_khi_ban_hang_hoa_cung_cap_dich_vu\" >K\u1ebf to\u00e1n thu\u1ebf xu\u1ea5t kh\u1ea9u ph\u1ea3i n\u1ed9p khi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5<\/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\/ko\/hach-toan-thue-xuat-khau-theo-thong-tu-99\/#Khi_nop_tien_thue_xuat_khau_vao_Ngan_sach_Nha_nuoc\" >Khi n\u1ed9p ti\u1ec1n thu\u1ebf xu\u1ea5t kh\u1ea9u v\u00e0o Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/ko\/hach-toan-thue-xuat-khau-theo-thong-tu-99\/#Thue_xuat_khau_duoc_hoan_hoac_duoc_giam_neu_co\" >Thu\u1ebf xu\u1ea5t kh\u1ea9u \u0111\u01b0\u1ee3c ho\u00e0n ho\u1eb7c \u0111\u01b0\u1ee3c gi\u1ea3m (n\u1ebfu c\u00f3)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/ko\/hach-toan-thue-xuat-khau-theo-thong-tu-99\/#Bang_tom_tat_but_toan_hach_toan_thue_xuat_khau_theo_Thong_tu_99\" >B\u1ea3ng t\u00f3m t\u1eaft b\u00fat to\u00e1n h\u1ea1ch to\u00e1n thu\u1ebf xu\u1ea5t kh\u1ea9u theo Th\u00f4ng t\u01b0 99<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/ko\/hach-toan-thue-xuat-khau-theo-thong-tu-99\/#Hach_toan_thue_xuat_khau_theo_Thong_tu_99_trong_truong_hop_xuat_khau_uy_thac\" >H\u1ea1ch to\u00e1n thu\u1ebf xu\u1ea5t kh\u1ea9u theo Th\u00f4ng t\u01b0 99 trong tr\u01b0\u1eddng h\u1ee3p xu\u1ea5t kh\u1ea9u \u1ee7y th\u00e1c<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/ko\/hach-toan-thue-xuat-khau-theo-thong-tu-99\/#Truong_hop_xuat_khau_uy_thac_ap_dung_tai_ben_giao_uy_thac\" >Tr\u01b0\u1eddng h\u1ee3p xu\u1ea5t kh\u1ea9u \u1ee7y th\u00e1c (\u00e1p d\u1ee5ng t\u1ea1i b\u00ean giao \u1ee7y th\u00e1c)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/ko\/hach-toan-thue-xuat-khau-theo-thong-tu-99\/#So_sanh_cach_ghi_so_giua_hai_ben\" >So s\u00e1nh c\u00e1ch ghi s\u1ed5 gi\u1eefa hai b\u00ean<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/ko\/hach-toan-thue-xuat-khau-theo-thong-tu-99\/#TK_333_co_may_tai_khoan_cap_2_Pham_vi_can_biet_khi_hach_toan_thue_xuat_khau_theo_Thong_tu_99\" >TK 333 c\u00f3 m\u1ea5y t\u00e0i kho\u1ea3n c\u1ea5p 2? Ph\u1ea1m vi c\u1ea7n bi\u1ebft khi h\u1ea1ch to\u00e1n thu\u1ebf xu\u1ea5t kh\u1ea9u theo Th\u00f4ng t\u01b0 99<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/ko\/hach-toan-thue-xuat-khau-theo-thong-tu-99\/#Vi_du_minh_hoa_hach_toan_thue_xuat_khau_theo_Thong_tu_99\" >V\u00ed d\u1ee5 minh h\u1ecda h\u1ea1ch to\u00e1n thu\u1ebf xu\u1ea5t kh\u1ea9u theo Th\u00f4ng t\u01b0 99<\/a><\/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\/ko\/hach-toan-thue-xuat-khau-theo-thong-tu-99\/#Luu_y_quan_trong_khi_hach_toan_thue_xuat_khau_theo_Thong_tu_99\" >L\u01b0u \u00fd quan tr\u1ecdng khi h\u1ea1ch to\u00e1n thu\u1ebf xu\u1ea5t kh\u1ea9u theo Th\u00f4ng t\u01b0 99<\/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\/ko\/hach-toan-thue-xuat-khau-theo-thong-tu-99\/#Ket_luan\" >\ub05d\ub0b4\ub2e4<\/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\/ko\/hach-toan-thue-xuat-khau-theo-thong-tu-99\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >\uc5f0\ub77d\ucc98 \uc815\ubcf4 MAN \u2013 Master Accountant Network<\/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\/ko\/hach-toan-thue-xuat-khau-theo-thong-tu-99\/#Cau_hoi_thuong_gap_ve_hach_toan_thue_xuat_khau_theo_Thong_tu_99\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 h\u1ea1ch to\u00e1n thu\u1ebf xu\u1ea5t kh\u1ea9u theo Th\u00f4ng t\u01b0 99<\/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\/ko\/hach-toan-thue-xuat-khau-theo-thong-tu-99\/#Doanh_thu_xuat_khau_co_bao_gom_thue_xuat_khau_khong\" >Doanh thu xu\u1ea5t kh\u1ea9u c\u00f3 bao g\u1ed3m thu\u1ebf xu\u1ea5t kh\u1ea9u kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/ketoan.man.net.vn\/ko\/hach-toan-thue-xuat-khau-theo-thong-tu-99\/#Thue_xuat_khau_duoc_hoan_hach_toan_vao_tai_khoan_nao\" >Thu\u1ebf xu\u1ea5t kh\u1ea9u \u0111\u01b0\u1ee3c ho\u00e0n h\u1ea1ch to\u00e1n v\u00e0o t\u00e0i kho\u1ea3n n\u00e0o?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/ketoan.man.net.vn\/ko\/hach-toan-thue-xuat-khau-theo-thong-tu-99\/#Ben_nhan_uy_thac_xuat_khau_co_ghi_nhan_TK_3333_khong\" >B\u00ean nh\u1eadn \u1ee7y th\u00e1c xu\u1ea5t kh\u1ea9u c\u00f3 ghi nh\u1eadn TK 3333 kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/ketoan.man.net.vn\/ko\/hach-toan-thue-xuat-khau-theo-thong-tu-99\/#TK_333_theo_Thong_tu_99_co_bao_nhieu_tai_khoan_cap_2\" >TK 333 theo Th\u00f4ng t\u01b0 99 c\u00f3 bao nhi\u00eau t\u00e0i kho\u1ea3n c\u1ea5p 2?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thue_xuat_khau_va_TK_3333_Nen_tang_de_hach_toan_thue_xuat_khau_theo_Thong_tu_99\"><\/span><b>Thu\u1ebf xu\u1ea5t kh\u1ea9u v\u00e0 TK 3333: N\u1ec1n t\u1ea3ng \u0111\u1ec3 h\u1ea1ch to\u00e1n thu\u1ebf xu\u1ea5t kh\u1ea9u theo Th\u00f4ng t\u01b0 99<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Thu\u1ebf xu\u1ea5t kh\u1ea9u \u0111\u01b0\u1ee3c theo d\u00f5i tr\u00ean t\u00e0i kho\u1ea3n c\u1ea5p 2 l\u00e0 TK 3333. Theo Ph\u1ea7n B Ph\u1ee5 l\u1ee5c II Th\u00f4ng t\u01b0 99\/2025\/TT-BTC:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">T\u00e0i kho\u1ea3n 3333 &#8211; Thu\u1ebf xu\u1ea5t, nh\u1eadp kh\u1ea9u: Ph\u1ea3n \u00e1nh s\u1ed1 thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u ph\u1ea3i n\u1ed9p, \u0111\u00e3 n\u1ed9p v\u00e0 c\u00f2n ph\u1ea3i n\u1ed9p v\u00e0o Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u00ec TK 3333 d\u00f9ng chung cho c\u1ea3 thu\u1ebf xu\u1ea5t kh\u1ea9u v\u00e0 thu\u1ebf nh\u1eadp kh\u1ea9u, khi h\u1ea1ch to\u00e1n thu\u1ebf xu\u1ea5t kh\u1ea9u theo Th\u00f4ng t\u01b0 99 k\u1ebf to\u00e1n c\u1ea7n m\u1edf chi ti\u1ebft &#8220;thu\u1ebf XK&#8221; ngay t\u1eeb \u0111\u1ea7u. \u0110\u00e2y c\u0169ng l\u00e0 c\u00e1ch ch\u00ednh v\u0103n b\u1ea3n ghi ch\u00fa trong c\u00e1c b\u00fat to\u00e1n: <\/span><i><span style=\"font-weight: 400;\">TK 3333 &#8211; Thu\u1ebf xu\u1ea5t, nh\u1eadp kh\u1ea9u (chi ti\u1ebft thu\u1ebf XK)<\/span><\/i><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u0110i\u1ec3m c\u1ed1t l\u00f5i c\u1ea7n n\u1eafm: <\/b><span style=\"font-weight: 400;\">Thu\u1ebf xu\u1ea5t kh\u1ea9u <\/span><b>kh\u00f4ng ph\u1ea3i chi ph\u00ed<\/b><span style=\"font-weight: 400;\"> c\u1ee7a doanh nghi\u1ec7p. Theo h\u01b0\u1edbng d\u1eabn c\u1ee7a Th\u00f4ng t\u01b0 99, doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh <\/span><b>kh\u00f4ng bao g\u1ed3m thu\u1ebf xu\u1ea5t kh\u1ea9u<\/b><span style=\"font-weight: 400;\">; n\u1ebfu ch\u01b0a t\u00e1ch \u0111\u01b0\u1ee3c ngay th\u00ec \u0111\u1ecbnh k\u1ef3 ph\u1ea3i ghi gi\u1ea3m doanh thu. Hi\u1ec3u \u0111\u00fang b\u1ea3n ch\u1ea5t n\u00e0y gi\u00fap tr\u00e1nh l\u1ed7i ph\u1ed5 bi\u1ebfn l\u00e0 \u0111\u01b0a thu\u1ebf xu\u1ea5t kh\u1ea9u v\u00e0o TK 641 ho\u1eb7c TK 811.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngo\u00e0i ra, gi\u00e1 tr\u1ecb h\u00e0ng xu\u1ea5t kh\u1ea9u th\u01b0\u1eddng \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n b\u1eb1ng ngo\u1ea1i t\u1ec7. Tr\u01b0\u1edbc khi ghi s\u1ed5, k\u1ebf to\u00e1n n\u00ean r\u00e0 so\u00e1t quy \u0111\u1ecbnh v\u1ec1<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ko\/ty-gia-xuat-hoa-don-xuat-khau-thong-tu-99\/\"> t\u1ef7 gi\u00e1 xu\u1ea5t h\u00f3a \u0111\u01a1n xu\u1ea5t kh\u1ea9u theo Th\u00f4ng t\u01b0 99<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u1ec3 quy \u0111\u1ed5i doanh thu v\u00e0 s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p m\u1ed9t c\u00e1ch nh\u1ea5t qu\u00e1n.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_but_toan_hach_toan_thue_xuat_khau_theo_Thong_tu_992025TT-BTC\"><\/span><b>C\u00e1c b\u00fat to\u00e1n h\u1ea1ch to\u00e1n thu\u1ebf xu\u1ea5t kh\u1ea9u theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_10454\" aria-describedby=\"caption-attachment-10454\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-10454\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Cac-but-toan-hach-toan-thue-xuat-khau-theo-Thong-tu-99.jpg\" alt=\"C\u00e1c b\u00fat to\u00e1n h\u1ea1ch to\u00e1n thu\u1ebf xu\u1ea5t kh\u1ea9u theo Th\u00f4ng t\u01b0 99\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Cac-but-toan-hach-toan-thue-xuat-khau-theo-Thong-tu-99.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Cac-but-toan-hach-toan-thue-xuat-khau-theo-Thong-tu-99-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Cac-but-toan-hach-toan-thue-xuat-khau-theo-Thong-tu-99-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Cac-but-toan-hach-toan-thue-xuat-khau-theo-Thong-tu-99-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Cac-but-toan-hach-toan-thue-xuat-khau-theo-Thong-tu-99-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-10454\" class=\"wp-caption-text\">C\u00e1c b\u00fat to\u00e1n h\u1ea1ch to\u00e1n thu\u1ebf xu\u1ea5t kh\u1ea9u theo Th\u00f4ng t\u01b0 99<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u1ea7n B Ph\u1ee5 l\u1ee5c II Th\u00f4ng t\u01b0 99\/2025\/TT-BTC h\u01b0\u1edbng d\u1eabn 4 nh\u00f3m nghi\u1ec7p v\u1ee5 li\u00ean quan \u0111\u1ebfn thu\u1ebf xu\u1ea5t kh\u1ea9u. N\u1ed9i dung tr\u00edch d\u1eabn d\u01b0\u1edbi \u0111\u00e2y gi\u1eef nguy\u00ean v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ke_toan_thue_xuat_khau_phai_nop_khi_ban_hang_hoa_cung_cap_dich_vu\"><\/span><b>K\u1ebf to\u00e1n thu\u1ebf xu\u1ea5t kh\u1ea9u ph\u1ea3i n\u1ed9p khi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><b>Tr\u01b0\u1eddng h\u1ee3p t\u00e1ch ngay \u0111\u01b0\u1ee3c thu\u1ebf xu\u1ea5t kh\u1ea9u ph\u1ea3i n\u1ed9p t\u1ea1i th\u1eddi \u0111i\u1ec3m giao d\u1ecbch ph\u00e1t sinh<\/b><span style=\"font-weight: 400;\">, doanh nghi\u1ec7p ph\u1ea3n \u00e1nh doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 kh\u00f4ng bao g\u1ed3m thu\u1ebf xu\u1ea5t kh\u1ea9u, 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 c\u00e1c TK 111, 112, 131 (t\u1ed5ng gi\u00e1 thanh to\u00e1n)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uacc4\uc815 511 \u2013 \ub9e4\ucd9c \ubc0f \uc11c\ube44\uc2a4 \uc218\uc775<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 TK 3333 &#8211; Thu\u1ebf xu\u1ea5t, nh\u1eadp kh\u1ea9u (chi ti\u1ebft thu\u1ebf XK).<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng t\u00e1ch ngay \u0111\u01b0\u1ee3c thu\u1ebf xu\u1ea5t kh\u1ea9u ph\u1ea3i n\u1ed9p t\u1ea1i th\u1eddi \u0111i\u1ec3m giao d\u1ecbch ph\u00e1t sinh<\/b><span style=\"font-weight: 400;\">, doanh nghi\u1ec7p ph\u1ea3n \u00e1nh doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 bao g\u1ed3m c\u1ea3 thu\u1ebf xu\u1ea5t kh\u1ea9u. \u0110\u1ecbnh k\u1ef3 khi x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf xu\u1ea5t kh\u1ea9u ph\u1ea3i n\u1ed9p \u0111\u1ec3 ghi gi\u1ea3m doanh thu, 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 511 &#8211; Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 TK 3333 &#8211; Thu\u1ebf xu\u1ea5t, nh\u1eadp kh\u1ea9u (chi ti\u1ebft thu\u1ebf XK).<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>G\u00f3c nh\u00ecn chuy\u00ean m\u00f4n:<\/b><span style=\"font-weight: 400;\"> D\u00f9 ch\u1ecdn c\u00e1ch n\u00e0o, doanh thu cu\u1ed1i c\u00f9ng tr\u00ean s\u1ed5 \u0111\u1ec1u kh\u00f4ng bao g\u1ed3m thu\u1ebf xu\u1ea5t kh\u1ea9u. Tr\u00ean th\u1ef1c t\u1ebf, s\u1ed1 thu\u1ebf xu\u1ea5t kh\u1ea9u th\u01b0\u1eddng \u0111\u00e3 x\u00e1c \u0111\u1ecbnh tr\u00ean t\u1edd khai h\u1ea3i quan, n\u00ean nhi\u1ec1u doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u00e1p d\u1ee5ng tr\u01b0\u1eddng h\u1ee3p t\u00e1ch ngay \u0111\u1ec3 \u0111\u01a1n gi\u1ea3n h\u00f3a vi\u1ec7c h\u1ea1ch to\u00e1n thu\u1ebf xu\u1ea5t kh\u1ea9u theo Th\u00f4ng t\u01b0 99.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khi_nop_tien_thue_xuat_khau_vao_Ngan_sach_Nha_nuoc\"><\/span><b>Khi n\u1ed9p ti\u1ec1n thu\u1ebf xu\u1ea5t kh\u1ea9u v\u00e0o Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00fat to\u00e1n h\u1ea1ch to\u00e1n khi n\u1ed9p ti\u1ec1n thu\u1ebf xu\u1ea5t kh\u1ea9u v\u00e0o Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc:<\/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 3333 &#8211; Thu\u1ebf xu\u1ea5t, nh\u1eadp kh\u1ea9u (chi ti\u1ebft thu\u1ebf xu\u1ea5t kh\u1ea9u)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 c\u00e1c TK 111, 112,&#8230;<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thue_xuat_khau_duoc_hoan_hoac_duoc_giam_neu_co\"><\/span><b>Thu\u1ebf xu\u1ea5t kh\u1ea9u \u0111\u01b0\u1ee3c ho\u00e0n ho\u1eb7c \u0111\u01b0\u1ee3c gi\u1ea3m (n\u1ebfu c\u00f3)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Thu\u1ebf xu\u1ea5t kh\u1ea9u \u0111\u01b0\u1ee3c ho\u00e0n ho\u1eb7c \u0111\u01b0\u1ee3c gi\u1ea3m (n\u1ebfu c\u00f3), c\u00f3 b\u00fat to\u00e1n nh\u01b0 sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ee3 c\u00e1c TK 111, 112, 3333<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 TK 711 &#8211; Thu nh\u1eadp kh\u00e1c.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>\uba54\ubaa8:<\/b><span style=\"font-weight: 400;\"> Kho\u1ea3n thu\u1ebf xu\u1ea5t kh\u1ea9u \u0111\u01b0\u1ee3c ho\u00e0n ho\u1eb7c \u0111\u01b0\u1ee3c gi\u1ea3m \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o <\/span><b>TK 711 \u2013 Thu nh\u1eadp kh\u00e1c<\/b><span style=\"font-weight: 400;\">, kh\u00f4ng ghi t\u0103ng l\u1ea1i TK 511.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bang_tom_tat_but_toan_hach_toan_thue_xuat_khau_theo_Thong_tu_99\"><\/span><b>B\u1ea3ng t\u00f3m t\u1eaft b\u00fat to\u00e1n h\u1ea1ch to\u00e1n thu\u1ebf xu\u1ea5t kh\u1ea9u theo Th\u00f4ng t\u01b0 99<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u01b0\u1edbi \u0111\u00e2y l\u00e0 b\u1ea3ng t\u00f3m t\u1eaft \u0111\u1ec3 doanh nghi\u1ec7p, k\u1ebf to\u00e1n d\u1ec5 d\u00e0ng tra c\u1ee9u v\u00e0 theo d\u00f5i:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000; height: 280px;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">B\u1ea3ng t\u00f3m t\u1eaft b\u00fat to\u00e1n h\u1ea1ch to\u00e1n thu\u1ebf xu\u1ea5t kh\u1ea9u theo Th\u00f4ng t\u01b0 99.<\/span><\/caption>\n<tbody>\n<tr style=\"height: 56px;\">\n<td style=\"text-align: center; height: 56px;\"><b>\uc6b4\uc601<\/b><\/td>\n<td style=\"text-align: center; height: 56px;\"><b>Ghi N\u1ee3<\/b><\/td>\n<td style=\"text-align: center; height: 56px;\"><b>Ghi C\u00f3<\/b><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"height: 56px;\"><span style=\"font-weight: 400;\">B\u00e1n h\u00e0ng, t\u00e1ch ngay \u0111\u01b0\u1ee3c thu\u1ebf xu\u1ea5t kh\u1ea9u<\/span><\/td>\n<td style=\"height: 56px;\"><span style=\"font-weight: 400;\">TK 111, 112, 131 (t\u1ed5ng gi\u00e1 thanh to\u00e1n)<\/span><\/td>\n<td style=\"height: 56px;\"><span style=\"font-weight: 400;\">TK 511; TK 3333 (chi ti\u1ebft thu\u1ebf xu\u1ea5t kh\u1ea9u)<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"height: 56px;\"><span style=\"font-weight: 400;\">Kh\u00f4ng t\u00e1ch ngay, \u0111\u1ecbnh k\u1ef3 ghi gi\u1ea3m doanh thu<\/span><\/td>\n<td style=\"height: 56px;\"><span style=\"font-weight: 400;\">TK 511<\/span><\/td>\n<td style=\"height: 56px;\"><span style=\"font-weight: 400;\">TK 3333<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"height: 56px;\"><span style=\"font-weight: 400;\">N\u1ed9p thu\u1ebf xu\u1ea5t kh\u1ea9u v\u00e0o Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc<\/span><\/td>\n<td style=\"height: 56px;\"><span style=\"font-weight: 400;\">TK 3333<\/span><\/td>\n<td style=\"height: 56px;\"><span style=\"font-weight: 400;\">\uacc4\uc815 111, 112<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"height: 56px;\"><span style=\"font-weight: 400;\">Thu\u1ebf xu\u1ea5t \u0111\u01b0\u1ee3c ho\u00e0n ho\u1eb7c \u0111\u01b0\u1ee3c gi\u1ea3m<\/span><\/td>\n<td style=\"height: 56px;\"><span style=\"font-weight: 400;\">TK 111, 112, 3333<\/span><\/td>\n<td style=\"height: 56px;\"><span style=\"font-weight: 400;\">TK 711<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hach_toan_thue_xuat_khau_theo_Thong_tu_99_trong_truong_hop_xuat_khau_uy_thac\"><\/span><b>H\u1ea1ch to\u00e1n thu\u1ebf xu\u1ea5t kh\u1ea9u theo Th\u00f4ng t\u01b0 99 trong tr\u01b0\u1eddng h\u1ee3p xu\u1ea5t kh\u1ea9u \u1ee7y th\u00e1c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_10453\" aria-describedby=\"caption-attachment-10453\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-10453\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/ach-toan-thue-xuat-khau-theo-Thong-tu-99-trong-truong-hop-xuat-khau-uy-thac.jpg\" alt=\"H\u1ea1ch to\u00e1n thu\u1ebf xu\u1ea5t kh\u1ea9u theo Th\u00f4ng t\u01b0 99 trong tr\u01b0\u1eddng h\u1ee3p xu\u1ea5t kh\u1ea9u \u1ee7y th\u00e1c\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/ach-toan-thue-xuat-khau-theo-Thong-tu-99-trong-truong-hop-xuat-khau-uy-thac.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/ach-toan-thue-xuat-khau-theo-Thong-tu-99-trong-truong-hop-xuat-khau-uy-thac-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/ach-toan-thue-xuat-khau-theo-Thong-tu-99-trong-truong-hop-xuat-khau-uy-thac-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/ach-toan-thue-xuat-khau-theo-Thong-tu-99-trong-truong-hop-xuat-khau-uy-thac-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/ach-toan-thue-xuat-khau-theo-Thong-tu-99-trong-truong-hop-xuat-khau-uy-thac-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-10453\" class=\"wp-caption-text\">H\u1ea1ch to\u00e1n thu\u1ebf xu\u1ea5t kh\u1ea9u theo Th\u00f4ng t\u01b0 99 trong tr\u01b0\u1eddng h\u1ee3p xu\u1ea5t kh\u1ea9u \u1ee7y th\u00e1c<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Xu\u1ea5t kh\u1ea9u \u1ee7y th\u00e1c l\u00e0 nghi\u1ec7p v\u1ee5 d\u1ec5 ghi tr\u00f9ng ho\u1eb7c ghi sai b\u00ean nh\u1ea5t. Th\u00f4ng t\u01b0 99 t\u00e1ch b\u1ea1ch r\u00f5 tr\u00e1ch nhi\u1ec7m ghi s\u1ed5 c\u1ee7a b\u00ean giao \u1ee7y th\u00e1c v\u00e0 b\u00ean nh\u1eadn \u1ee7y th\u00e1c.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_xuat_khau_uy_thac_ap_dung_tai_ben_giao_uy_thac\"><\/span><b>Tr\u01b0\u1eddng h\u1ee3p xu\u1ea5t kh\u1ea9u \u1ee7y th\u00e1c (\u00e1p d\u1ee5ng t\u1ea1i b\u00ean giao \u1ee7y th\u00e1c)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf xu\u1ea5t kh\u1ea9u, doanh nghi\u1ec7p ph\u1ea3n \u00e1nh doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 v\u00e0 s\u1ed1 thu\u1ebf xu\u1ea5t kh\u1ea9u ph\u1ea3i n\u1ed9p nh\u01b0 tr\u01b0\u1eddng h\u1ee3p xu\u1ea5t kh\u1ea9u th\u00f4ng th\u01b0\u1eddng quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a m\u1ee5c n\u00e0y.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi nh\u1eadn \u0111\u01b0\u1ee3c ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf v\u00e0o NSNN c\u1ee7a b\u00ean nh\u1eadn \u1ee7y th\u00e1c, b\u00ean giao \u1ee7y th\u00e1c ph\u1ea3n \u00e1nh gi\u1ea3m ngh\u0129a v\u1ee5 v\u1edbi NSNN v\u1ec1 thu\u1ebf xu\u1ea5t kh\u1ea9u, 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 3333 &#8211; Thu\u1ebf xu\u1ea5t, nh\u1eadp kh\u1ea9u (chi ti\u1ebft thu\u1ebf xu\u1ea5t kh\u1ea9u)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 c\u00e1c TK 111, 112 (n\u1ebfu tr\u1ea3 ti\u1ec1n ngay cho b\u00ean nh\u1eadn \u1ee7y th\u00e1c)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 TK 338 &#8211; Ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c (n\u1ebfu ch\u01b0a thanh to\u00e1n ngay ti\u1ec1n thu\u1ebf xu\u1ea5t kh\u1ea9u cho b\u00ean nh\u1eadn \u1ee7y th\u00e1c)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 TK 138 &#8211; Ph\u1ea3i thu kh\u00e1c (ghi gi\u1ea3m s\u1ed1 ti\u1ec1n \u0111\u00e3 \u1ee9ng cho b\u00ean nh\u1eadn \u1ee7y th\u00e1c \u0111\u1ec3 n\u1ed9p thu\u1ebf xu\u1ea5t kh\u1ea9u).<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00ean nh\u1eadn \u1ee7y th\u00e1c kh\u00f4ng ph\u1ea3n \u00e1nh s\u1ed1 thu\u1ebf xu\u1ea5t kh\u1ea9u ph\u1ea3i n\u1ed9p nh\u01b0 b\u00ean giao \u1ee7y th\u00e1c m\u00e0 ch\u1ec9 ghi nh\u1eadn s\u1ed1 ti\u1ec1n \u0111\u00e3 n\u1ed9p thu\u1ebf h\u1ed9 b\u00ean giao \u1ee7y th\u00e1c l\u00e0 kho\u1ea3n ph\u1ea3i thu kh\u00e1c hay ph\u1ea3i tr\u1ea3 kh\u00e1c, 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 138 &#8211; Ph\u1ea3i thu kh\u00e1c (ph\u1ea3i thu l\u1ea1i s\u1ed1 ti\u1ec1n \u0111\u00e3 n\u1ed9p h\u1ed9)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ee3 TK 338 &#8211; Ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c (tr\u1eeb v\u00e0o s\u1ed1 ti\u1ec1n \u0111\u00e3 nh\u1eadn c\u1ee7a b\u00ean giao \u1ee7y th\u00e1c)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 c\u00e1c TK 111, 112.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"So_sanh_cach_ghi_so_giua_hai_ben\"><\/span><b>So s\u00e1nh c\u00e1ch ghi s\u1ed5 gi\u1eefa hai b\u00ean<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u01b0\u1edbi \u0111\u00e2y l\u00e0 b\u1ea3ng so s\u00e1nh c\u00e1ch ghi s\u1ed5 gi\u1eefa b\u00ean giao \u1ee7y th\u00e1c v\u00e0 b\u00ean nh\u1eadn \u1ee7y th\u00e1c:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u1ea3ng so s\u00e1nh c\u00e1ch ghi s\u1ed5 gi\u1eefa b\u00ean giao \u1ee7y th\u00e1c v\u00e0 b\u00ean nh\u1eadn \u1ee7y th\u00e1c.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption>\u00a0<\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\uae30\uc900<\/b><\/td>\n<td style=\"text-align: center;\"><b>B\u00ean giao \u1ee7y th\u00e1c<\/b><\/td>\n<td style=\"text-align: center;\"><b>B\u00ean nh\u1eadn \u1ee7y th\u00e1c<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Ghi nh\u1eadn thu\u1ebf xu\u1ea5t kh\u1ea9u ph\u1ea3i n\u1ed9p tr\u00ean TK 3333<\/span><\/td>\n<td><span style=\"font-weight: 400;\">C\u00f3, nh\u01b0 xu\u1ea5t kh\u1ea9u th\u00f4ng th\u01b0\u1eddng<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\uc544\ub2d9\ub2c8\ub2e4\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 ghi gi\u1ea3m ngh\u0129a v\u1ee5 thu\u1ebf<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf v\u00e0o Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc c\u1ee7a b\u00ean nh\u1eadn \u1ee7y th\u00e1c<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\ud574\ub2f9 \uc0ac\ud56d \uc5c6\uc74c<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">T\u00e0i kho\u1ea3n \u0111\u1ed1i \u1ee9ng khi n\u1ed9p thu\u1ebf<\/span><\/td>\n<td><span style=\"font-weight: 400;\">TK 111, 112, 338 ho\u1eb7c 138<\/span><\/td>\n<td><span style=\"font-weight: 400;\">TK 138 ho\u1eb7c 338 \u0111\u1ed1i \u1ee9ng TK 111, 112<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u00f3m l\u1ea1i, ngh\u0129a v\u1ee5 thu\u1ebf xu\u1ea5t kh\u1ea9u thu\u1ed9c v\u1ec1 b\u00ean giao \u1ee7y th\u00e1c. B\u00ean nh\u1eadn \u1ee7y th\u00e1c ch\u1ec9 n\u1ed9p h\u1ed9, n\u00ean kho\u1ea3n ti\u1ec1n n\u00e0y l\u00e0 c\u00f4ng n\u1ee3 ch\u1ee9 kh\u00f4ng ph\u1ea3i ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a m\u00ecnh. N\u1eafm ch\u1eafc nguy\u00ean t\u1eafc n\u00e0y, vi\u1ec7c h\u1ea1ch to\u00e1n thu\u1ebf xu\u1ea5t kh\u1ea9u theo Th\u00f4ng t\u01b0 99 \u1edf c\u1ea3 hai ph\u00eda s\u1ebd kh\u1edbp nhau khi \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3 cu\u1ed1i k\u1ef3.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"TK_333_co_may_tai_khoan_cap_2_Pham_vi_can_biet_khi_hach_toan_thue_xuat_khau_theo_Thong_tu_99\"><\/span><b>TK 333 c\u00f3 m\u1ea5y t\u00e0i kho\u1ea3n c\u1ea5p 2? Ph\u1ea1m vi c\u1ea7n bi\u1ebft khi h\u1ea1ch to\u00e1n thu\u1ebf xu\u1ea5t kh\u1ea9u theo Th\u00f4ng t\u01b0 99<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo Ph\u1ea7n B Ph\u1ee5 l\u1ee5c II ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC, T\u00e0i kho\u1ea3n 333 Thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p nh\u00e0 n\u01b0\u1edbc c\u00f3 <\/span><b>9 t\u00e0i kho\u1ea3n c\u1ea5p 2<\/b><span style=\"font-weight: 400;\">:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>T\u00e0i kho\u1ea3n 3331 &#8211; Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ph\u1ea3i n\u1ed9p:<\/b><span style=\"font-weight: 400;\"> Ph\u1ea3n \u00e1nh s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u ra, s\u1ed1 thu\u1ebf GTGT c\u1ee7a h\u00e0ng nh\u1eadp kh\u1ea9u ph\u1ea3i n\u1ed9p, s\u1ed1 thu\u1ebf GTGT \u0111\u00e3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, s\u1ed1 thu\u1ebf GTGT \u0111\u00e3 n\u1ed9p v\u00e0 c\u00f2n ph\u1ea3i n\u1ed9p v\u00e0o Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>T\u00e0i kho\u1ea3n 3332 &#8211; Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t:<\/b><span style=\"font-weight: 400;\"> Ph\u1ea3n \u00e1nh s\u1ed1 thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t ph\u1ea3i n\u1ed9p, \u0111\u00e3 n\u1ed9p v\u00e0 c\u00f2n ph\u1ea3i n\u1ed9p v\u00e0o Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>T\u00e0i kho\u1ea3n 3333 &#8211; Thu\u1ebf xu\u1ea5t, nh\u1eadp kh\u1ea9u:<\/b><span style=\"font-weight: 400;\"> Ph\u1ea3n \u00e1nh s\u1ed1 thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u ph\u1ea3i n\u1ed9p, \u0111\u00e3 n\u1ed9p v\u00e0 c\u00f2n ph\u1ea3i n\u1ed9p v\u00e0o Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>T\u00e0i kho\u1ea3n 3334 &#8211; Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p:<\/b><span style=\"font-weight: 400;\"> Ph\u1ea3n \u00e1nh s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p, \u0111\u00e3 n\u1ed9p v\u00e0 c\u00f2n ph\u1ea3i n\u1ed9p, bao g\u1ed3m c\u1ea3 chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p b\u1ed5 sung theo quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u ph\u1ea3i n\u1ed9p, \u0111\u00e3 n\u1ed9p v\u00e0 c\u00f2n ph\u1ea3i n\u1ed9p v\u00e0o NSNN.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>T\u00e0i kho\u1ea3n 3335 &#8211; Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n:<\/b><span style=\"font-weight: 400;\"> Ph\u1ea3n \u00e1nh s\u1ed1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n ph\u1ea3i n\u1ed9p, \u0111\u00e3 n\u1ed9p v\u00e0 c\u00f2n ph\u1ea3i n\u1ed9p v\u00e0o Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>T\u00e0i kho\u1ea3n 3336 &#8211; Thu\u1ebf t\u00e0i nguy\u00ean:<\/b><span style=\"font-weight: 400;\"> Ph\u1ea3n \u00e1nh s\u1ed1 thu\u1ebf t\u00e0i nguy\u00ean ph\u1ea3i n\u1ed9p, \u0111\u00e3 n\u1ed9p v\u00e0 c\u00f2n ph\u1ea3i n\u1ed9p v\u00e0o Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>T\u00e0i kho\u1ea3n 3337 &#8211; Thu\u1ebf nh\u00e0 \u0111\u1ea5t, ti\u1ec1n thu\u00ea \u0111\u1ea5t:<\/b><span style=\"font-weight: 400;\"> Ph\u1ea3n \u00e1nh s\u1ed1 thu\u1ebf nh\u00e0 \u0111\u1ea5t, ti\u1ec1n thu\u00ea \u0111\u1ea5t ph\u1ea3i n\u1ed9p, \u0111\u00e3 n\u1ed9p v\u00e0 c\u00f2n ph\u1ea3i n\u1ed9p v\u00e0o Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>T\u00e0i kho\u1ea3n 3338 &#8211; Thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng v\u00e0 c\u00e1c lo\u1ea1i thu\u1ebf kh\u00e1c:<\/b><span style=\"font-weight: 400;\"> Ph\u1ea3n \u00e1nh s\u1ed1 ph\u1ea3i n\u1ed9p, \u0111\u00e3 n\u1ed9p v\u00e0 c\u00f2n ph\u1ea3i n\u1ed9p v\u1ec1 thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng v\u00e0 c\u00e1c lo\u1ea1i thu\u1ebf kh\u00e1c, nh\u01b0: Thu\u1ebf n\u1ed9p thay cho c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh t\u1ea1i Vi\u1ec7t Nam,&#8230;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>T\u00e0i kho\u1ea3n 3339 &#8211; Ph\u00ed, l\u1ec7 ph\u00ed v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p kh\u00e1c:<\/b><span style=\"font-weight: 400;\"> Ph\u1ea3n \u00e1nh s\u1ed1 ph\u1ea3i n\u1ed9p, \u0111\u00e3 n\u1ed9p v\u00e0 c\u00f2n ph\u1ea3i n\u1ed9p v\u1ec1 c\u00e1c kho\u1ea3n ph\u00ed, l\u1ec7 ph\u00ed, c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p kh\u00e1c cho Nh\u00e0 n\u01b0\u1edbc ngo\u00e0i c\u00e1c kho\u1ea3n \u0111\u00e3 ghi v\u00e0o c\u00e1c t\u00e0i kho\u1ea3n t\u1eeb 3331 \u0111\u1ebfn 3338. T\u00e0i kho\u1ea3n n\u00e0y c\u00f2n ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n Nh\u00e0 n\u01b0\u1edbc tr\u1ee3 c\u1ea5p cho doanh nghi\u1ec7p (n\u1ebfu c\u00f3) nh\u01b0 c\u00e1c kho\u1ea3n tr\u1ee3 c\u1ea5p, tr\u1ee3 gi\u00e1.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong ph\u1ea1m vi h\u1ea1ch to\u00e1n thu\u1ebf xu\u1ea5t kh\u1ea9u theo Th\u00f4ng t\u01b0 99, k\u1ebf to\u00e1n ch\u1ec9 s\u1eed d\u1ee5ng TK 3333. Tuy v\u1eady, doanh nghi\u1ec7p xu\u1ea5t kh\u1ea9u th\u01b0\u1eddng \u0111\u1ed3ng th\u1eddi ph\u00e1t sinh thu\u1ebf GTGT (TK 3331) ho\u1eb7c thu\u1ebf n\u1ed9p thay nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i (TK 3338) khi thu\u00ea d\u1ecbch v\u1ee5 v\u1eadn t\u1ea3i, logistics qu\u1ed1c t\u1ebf. V\u1edbi nghi\u1ec7p v\u1ee5 nh\u00e0 th\u1ea7u, b\u1ea1n c\u00f3 th\u1ec3 tham kh\u1ea3o th\u00eam quy \u0111\u1ecbnh v\u1ec1<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thong-tu-99-quy-dinh-ty-gia-tinh-thue-nha-thau\/\"> t\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u theo Th\u00f4ng t\u01b0 99<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u1ec3 quy \u0111\u1ed5i \u0111\u00fang.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_du_minh_hoa_hach_toan_thue_xuat_khau_theo_Thong_tu_99\"><\/span><b>V\u00ed d\u1ee5 minh h\u1ecda h\u1ea1ch to\u00e1n thu\u1ebf xu\u1ea5t kh\u1ea9u theo Th\u00f4ng t\u01b0 99<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">S\u1ed1 li\u1ec7u d\u01b0\u1edbi \u0111\u00e2y l\u00e0 gi\u1ea3 \u0111\u1ecbnh, d\u00f9ng \u0111\u1ec3 minh h\u1ecda c\u00e1ch ghi s\u1ed5. S\u1ed1 thu\u1ebf th\u1ef1c t\u1ebf c\u0103n c\u1ee9 tr\u1ecb gi\u00e1 t\u00ednh thu\u1ebf v\u00e0 thu\u1ebf su\u1ea5t tr\u00ean t\u1edd khai h\u1ea3i quan.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng ty A xu\u1ea5t kh\u1ea9u m\u1ed9t l\u00f4 h\u00e0ng, t\u1ed5ng gi\u00e1 thanh to\u00e1n \u0111\u00e3 quy \u0111\u1ed5i l\u00e0 2.000.000.000 \u0111\u1ed3ng, ch\u01b0a thu ti\u1ec1n. S\u1ed1 thu\u1ebf xu\u1ea5t kh\u1ea9u ph\u1ea3i n\u1ed9p x\u00e1c \u0111\u1ecbnh tr\u00ean t\u1edd khai l\u00e0 40.000.000 \u0111\u1ed3ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>C\u00e1ch 1: T\u00e1ch ngay \u0111\u01b0\u1ee3c thu\u1ebf xu\u1ea5t kh\u1ea9u:<\/b><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ee3 TK 131: 2.000.000.000<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 TK 511: 1.960.000.000<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 TK 3333 (chi ti\u1ebft thu\u1ebf XK): 40.000.000<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>C\u00e1ch 2: Ch\u01b0a t\u00e1ch ngay \u0111\u01b0\u1ee3c:<\/b><span style=\"font-weight: 400;\"> Khi b\u00e1n h\u00e0ng ghi N\u1ee3 TK 131 \/ C\u00f3 TK 511: 2.000.000.000. \u0110\u1ecbnh k\u1ef3 khi x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p, ghi N\u1ee3 TK 511 \/ C\u00f3 TK 3333 (chi ti\u1ebft thu\u1ebf XK): 40.000.000.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u1ea3 hai c\u00e1ch \u0111\u1ec1u cho doanh thu thu\u1ea7n 1.960.000.000 \u0111\u1ed3ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi n\u1ed9p thu\u1ebf b\u1eb1ng chuy\u1ec3n kho\u1ea3n: N\u1ee3 TK 3333 (chi ti\u1ebft thu\u1ebf xu\u1ea5t kh\u1ea9u) \/ C\u00f3 TK 112: 40.000.000.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Gi\u1ea3 s\u1eed sau \u0111\u00f3 \u0111\u01b0\u1ee3c ho\u00e0n 10.000.000 \u0111\u1ed3ng thu\u1ebf xu\u1ea5t kh\u1ea9u: N\u1ee3 TK 112 \/ C\u00f3 TK 711: 10.000.000.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Luu_y_quan_trong_khi_hach_toan_thue_xuat_khau_theo_Thong_tu_99\"><\/span><b>L\u01b0u \u00fd quan tr\u1ecdng khi h\u1ea1ch to\u00e1n thu\u1ebf xu\u1ea5t kh\u1ea9u theo Th\u00f4ng t\u01b0 99<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u1eefng l\u01b0u \u00fd quan tr\u1ecdng khi h\u1ea1ch to\u00e1n xu\u1ea5t kh\u1ea9u theo Th\u00f4ng t\u01b0 99, c\u1ee5 th\u1ec3:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>M\u1edf chi ti\u1ebft TK 3333<\/b><span style=\"font-weight: 400;\"> theo thu\u1ebf xu\u1ea5t kh\u1ea9u v\u00e0 thu\u1ebf nh\u1eadp kh\u1ea9u \u0111\u1ec3 s\u1ed1 d\u01b0 kh\u00f4ng b\u1ecb l\u1eabn khi \u0111\u1ed1i chi\u1ebfu v\u1edbi c\u01a1 quan h\u1ea3i quan.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Kh\u00f4ng ghi thu\u1ebf xu\u1ea5t kh\u1ea9u v\u00e0o chi ph\u00ed: <\/b><span style=\"font-weight: 400;\">Thu\u1ebf xu\u1ea5t kh\u1ea9u \u0111\u01b0\u1ee3c t\u00e1ch kh\u1ecfi doanh thu ho\u1eb7c ghi gi\u1ea3m doanh thu theo \u0111\u00fang h\u01b0\u1edbng d\u1eabn.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n, \u0111\u01b0\u1ee3c gi\u1ea3m ghi v\u00e0o TK 711<\/b><span style=\"font-weight: 400;\">, kh\u00f4ng ghi t\u0103ng l\u1ea1i TK 511.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Xu\u1ea5t kh\u1ea9u \u1ee7y th\u00e1c:<\/b><span style=\"font-weight: 400;\"> B\u00ean giao \u1ee7y th\u00e1c ch\u1ec9 ghi gi\u1ea3m ngh\u0129a v\u1ee5 tr\u00ean TK 3333 khi nh\u1eadn \u0111\u01b0\u1ee3c ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf v\u00e0o Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc c\u1ee7a b\u00ean nh\u1eadn \u1ee7y th\u00e1c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0110\u1ed1i chi\u1ebfu \u0111\u1ecbnh k\u1ef3<\/b><span style=\"font-weight: 400;\"> s\u1ed1 d\u01b0 TK 3333 v\u1edbi t\u1edd khai h\u1ea3i quan v\u00e0 ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf; th\u1ed1ng nh\u1ea5t t\u1ef7 gi\u00e1 quy \u0111\u1ed5i gi\u1eefa doanh thu v\u00e0 s\u1ed1 thu\u1ebf.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nghi\u1ec7p v\u1ee5 xu\u1ea5t nh\u1eadp kh\u1ea9u k\u00e9o theo nhi\u1ec1u lo\u1ea1i thu\u1ebf c\u00f9ng l\u00fac. N\u1ebfu b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p c\u00f2n m\u1ecfng, vi\u1ec7c<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thue-ke-toan-thue\/\"> thu\u00ea k\u1ebf to\u00e1n thu\u1ebf ngo\u00e0i<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u1ec3 gi\u00fap chu\u1ea9n h\u00f3a quy tr\u00ecnh ghi s\u1ed5, gi\u1ea3m \u0111\u00e1ng k\u1ec3 r\u1ee7i ro b\u1ecb \u0111i\u1ec1u ch\u1ec9nh khi quy\u1ebft to\u00e1n.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\ub05d\ub0b4\ub2e4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u1ea1ch to\u00e1n thu\u1ebf xu\u1ea5t kh\u1ea9u theo Th\u00f4ng t\u01b0 99 xoay quanh m\u1ed9t nguy\u00ean t\u1eafc: thu\u1ebf xu\u1ea5t kh\u1ea9u l\u00e0 ngh\u0129a v\u1ee5 v\u1edbi Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc, \u0111\u01b0\u1ee3c t\u00e1ch kh\u1ecfi doanh thu v\u00e0 theo d\u00f5i chi ti\u1ebft tr\u00ean TK 3333.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">04 nh\u00f3m b\u00fat to\u00e1n g\u1ed3m ghi nh\u1eadn thu\u1ebf ph\u1ea3i n\u1ed9p, n\u1ed9p thu\u1ebf, thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n ho\u1eb7c gi\u1ea3m v\u00e0 xu\u1ea5t kh\u1ea9u \u1ee7y th\u00e1c \u0111\u00e3 \u0111\u01b0\u1ee3c Th\u00f4ng t\u01b0 99\/2025\/TT-BTC quy \u0111\u1ecbnh r\u00f5 r\u00e0ng. K\u1ebf to\u00e1n ch\u1ec9 c\u1ea7n \u00e1p d\u1ee5ng \u0111\u00fang v\u00e0 \u0111\u1ed1i chi\u1ebfu ch\u1ee9ng t\u1eeb \u0111\u1ea7y \u0111\u1ee7.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p mu\u1ed1n giao to\u00e0n b\u1ed9 kh\u00e2u ghi s\u1ed5, khai thu\u1ebf v\u00e0 \u0111\u1ed1i chi\u1ebfu h\u1ea3i quan cho \u0111\u1ed9i ng\u0169 chuy\u00ean m\u00f4n,<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-ke-toan-tron-goi\/\"> \uc804\uccb4 \ud68c\uacc4 \uc11c\ube44\uc2a4<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> c\u1ee7a MAN &#8211; Master Accountant Network l\u00e0 l\u1ef1a ch\u1ecdn gi\u00fap ti\u1ebft ki\u1ec7m th\u1eddi gian v\u00e0 h\u1ea1n ch\u1ebf sai s\u00f3t ngay t\u1eeb \u0111\u1ea7u. B\u1ea1n c\u00f3 th\u1ec3 xem chi ti\u1ebft chi ph\u00ed t\u1ea1i<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ko\/bang-bao-gia-dich-vu-ke-toan\/\"> b\u1ea3ng b\u00e1o gi\u00e1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> v\u00e0 li\u00ean h\u1ec7 \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n theo quy m\u00f4 ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t kh\u1ea9u c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n<p style=\"text-align: justify;\"><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ko\/lien-he\/\">MAN \u2013 \ub9c8\uc2a4\ud130 \ud68c\uacc4\uc0ac \ub124\ud2b8\uc6cc\ud06c\uc5d0 \ubb38\uc758\ud558\uc138\uc694<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3, t\u01b0 v\u1ea5n v\u00e0 r\u00e0 so\u00e1t mi\u1ec5n ph\u00ed!<\/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>\uc5f0\ub77d\ucc98 \uc815\ubcf4 MAN \u2013 Master Accountant Network<\/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>\uc8fc\uc18c:<\/b><span style=\"font-weight: 400;\"> \ud638\uce58\ubbfc\uc2dc Tan Thuan Ward, Street 43, 19A\ud638<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ubaa8\ubc14\uc77c\/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>\uc774\uba54\uc77c:<\/b><span style=\"font-weight: 400;\"> man@man.net.vn<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uad6c\uae00 \ube44\uc988\ub2c8\uc2a4 \ud504\ub85c\ud544:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"noopener\">MAN(Master Accountant Network)\uc758 Google \ube44\uc988\ub2c8\uc2a4 \ud504\ub85c\ud544\uc744 \ud655\uc778\ud558\uc138\uc694.\u00a0<\/a><\/span><\/strong><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ub9c1\ud06c\ub4dc\uc778 \ucc3d\ub9bd\uc790:<\/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\">\uc804\ubb38\uac00 Le Hoang Tuyen\uc758 LinkedIn \ud504\ub85c\ud544\uc744 \ud655\uc778\ud558\uc138\uc694.\u00a0<\/a><\/span><\/strong><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ucf58\ud150\uce20 \uc81c\uc791 \ubc0f \uc804\ubb38 \uac80\ud1a0 \ub2f4\ub2f9: Mr. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\">\ub808 \ud638\uc559 \ud22c\uc60c - MAN(Master Accountant Network) \uc124\ub9bd\uc790 \uacb8 CEO<\/a><\/span><\/strong><span style=\"font-weight: 400;\">\uadf8\ub294 \ubca0\ud2b8\ub0a8 \uacf5\uc778\ud68c\uacc4\uc0ac(CPA) \uac10\uc0ac\uc778\uc73c\ub85c, \ud68c\uacc4, \uac10\uc0ac, \uc138\ubb34 \ubc0f \uae30\uc5c5 \ubc95\ub960 \uc790\ubb38 \ubd84\uc57c\uc5d0\uc11c 30\ub144 \uc774\uc0c1\uc758 \ud48d\ubd80\ud55c \uacbd\ud5d8\uc744 \ubcf4\uc720\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_hach_toan_thue_xuat_khau_theo_Thong_tu_99\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 h\u1ea1ch to\u00e1n thu\u1ebf xu\u1ea5t kh\u1ea9u theo Th\u00f4ng t\u01b0 99<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_thu_xuat_khau_co_bao_gom_thue_xuat_khau_khong\"><\/span><b>Doanh thu xu\u1ea5t kh\u1ea9u c\u00f3 bao g\u1ed3m thu\u1ebf xu\u1ea5t kh\u1ea9u kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng. Tr\u01b0\u1eddng h\u1ee3p t\u00e1ch ngay \u0111\u01b0\u1ee3c thu\u1ebf, doanh thu ph\u1ea3n \u00e1nh kh\u00f4ng bao g\u1ed3m thu\u1ebf xu\u1ea5t kh\u1ea9u. Tr\u01b0\u1eddng h\u1ee3p ch\u01b0a t\u00e1ch ngay, doanh thu ghi nh\u1eadn bao g\u1ed3m thu\u1ebf v\u00e0 \u0111\u1ecbnh k\u1ef3 ghi gi\u1ea3m qua b\u00fat to\u00e1n N\u1ee3 TK 511 \/ C\u00f3 TK 3333.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thue_xuat_khau_duoc_hoan_hach_toan_vao_tai_khoan_nao\"><\/span><b>Thu\u1ebf xu\u1ea5t kh\u1ea9u \u0111\u01b0\u1ee3c ho\u00e0n h\u1ea1ch to\u00e1n v\u00e0o t\u00e0i kho\u1ea3n n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ghi N\u1ee3 c\u00e1c TK 111, 112, 3333 \/ C\u00f3 TK 711 &#8211; Thu nh\u1eadp kh\u00e1c.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ben_nhan_uy_thac_xuat_khau_co_ghi_nhan_TK_3333_khong\"><\/span><b>B\u00ean nh\u1eadn \u1ee7y th\u00e1c xu\u1ea5t kh\u1ea9u c\u00f3 ghi nh\u1eadn TK 3333 kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng. B\u00ean nh\u1eadn \u1ee7y th\u00e1c ch\u1ec9 ghi nh\u1eadn s\u1ed1 ti\u1ec1n \u0111\u00e3 n\u1ed9p thu\u1ebf h\u1ed9 l\u00e0 kho\u1ea3n ph\u1ea3i thu kh\u00e1c (TK 138) ho\u1eb7c ph\u1ea3i tr\u1ea3 kh\u00e1c (TK 338), \u0111\u1ed1i \u1ee9ng TK 111, 112.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"TK_333_theo_Thong_tu_99_co_bao_nhieu_tai_khoan_cap_2\"><\/span><b>TK 333 theo Th\u00f4ng t\u01b0 99 c\u00f3 bao nhi\u00eau t\u00e0i kho\u1ea3n c\u1ea5p 2?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3 9 t\u00e0i kho\u1ea3n c\u1ea5p 2, t\u1eeb TK 3331 \u0111\u1ebfn TK 3339; thu\u1ebf xu\u1ea5t kh\u1ea9u theo d\u00f5i tr\u00ean TK 3333.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>T\u1eeb n\u0103m t\u00e0i ch\u00ednh 2026, doanh nghi\u1ec7p xu\u1ea5t kh\u1ea9u b\u01b0\u1edbc v\u00e0o giai \u0111o\u1ea1n \u00e1p d\u1ee5ng ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p m\u1edbi ban h\u00e0nh k\u00e8m Th\u00f4ng t\u01b0 99\/2025\/TT-BTC. Ch\u1ec9 m\u1ed9t b\u00fat to\u00e1n ghi sai thu\u1ebf xu\u1ea5t kh\u1ea9u c\u0169ng \u0111\u1ee7 l\u00e0m l\u1ec7ch doanh thu, k\u00e9o theo sai l\u1ec7ch tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, quy\u1ebft to\u00e1n thu\u1ebf [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":10455,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-10452","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/10452","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/comments?post=10452"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/10452\/revisions"}],"predecessor-version":[{"id":10456,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/10452\/revisions\/10456"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media\/10455"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media?parent=10452"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/categories?post=10452"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/tags?post=10452"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}