{"id":10458,"date":"2026-10-19T13:52:50","date_gmt":"2026-10-19T06:52:50","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=10458"},"modified":"2026-10-19T13:52:50","modified_gmt":"2026-10-19T06:52:50","slug":"hach-toan-khi-nhap-khau-hang-hoa-vao-kho","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ko\/hach-toan-khi-nhap-khau-hang-hoa-vao-kho\/","title":{"rendered":"H\u01b0\u1edbng d\u1eabn h\u1ea1ch to\u00e1n khi nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a v\u00e0o kho theo Th\u00f4ng t\u01b0 99"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u1ea1ch to\u00e1n khi nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a v\u00e0o kho theo Th\u00f4ng t\u01b0 99 l\u00e0 nghi\u1ec7p v\u1ee5 m\u00e0 k\u1ebf to\u00e1n doanh nghi\u1ec7p th\u01b0\u01a1ng m\u1ea1i c\u1ea7n c\u1eadp nh\u1eadt ngay, b\u1edfi t\u1eeb n\u0103m t\u00e0i ch\u00ednh 2026, doanh nghi\u1ec7p \u00e1p d\u1ee5ng Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n 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;\">, thay th\u1ebf Th\u00f4ng t\u01b0 200\/2014\/TT-BTC. V\u1edbi doanh nghi\u1ec7p th\u01b0\u01a1ng m\u1ea1i c\u00f3 ho\u1ea1t \u0111\u1ed9ng nh\u1eadp kh\u1ea9u, nghi\u1ec7p v\u1ee5 nh\u1eadp kho h\u00e0ng nh\u1eadp kh\u1ea9u ph\u00e1t sinh th\u01b0\u1eddng xuy\u00ean, li\u00ean quan \u0111\u1ed3ng th\u1eddi \u0111\u1ebfn c\u00f4ng n\u1ee3 ngo\u1ea1i t\u1ec7, thu\u1ebf nh\u1eadp kh\u1ea9u, thu\u1ebf GTGT kh\u00e2u nh\u1eadp kh\u1ea9u v\u00e0 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u1ec9 c\u1ea7n ghi sai t\u00e0i kho\u1ea3n thu\u1ebf ho\u1eb7c d\u00f9ng sai t\u1ef7 gi\u00e1, gi\u00e1 g\u1ed1c h\u00e0ng t\u1ed3n kho s\u1ebd l\u1ec7ch, k\u00e9o theo sai gi\u00e1 v\u1ed1n v\u00e0 sai s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y h\u1ec7 th\u1ed1ng h\u00f3a c\u00e1ch h\u1ea1ch to\u00e1n khi nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a v\u00e0o kho theo Th\u00f4ng t\u01b0 99, b\u00e1m s\u00e1t n\u1ed9i dung h\u01b0\u1edbng d\u1eabn t\u1ea1i Ph\u1ee5 l\u1ee5c II, k\u00e8m v\u00ed d\u1ee5 th\u1ef1c h\u00e0nh \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-khi-nhap-khau-hang-hoa-vao-kho\/#Can_cu_phap_ly_cua_viec_hach_toan_khi_nhap_khau_hang_hoa_vao_kho_theo_Thong_tu_99\" >C\u0103n c\u1ee9 ph\u00e1p l\u00fd c\u1ee7a vi\u1ec7c h\u1ea1ch to\u00e1n khi nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a v\u00e0o kho 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-khi-nhap-khau-hang-hoa-vao-kho\/#Chung_tu_lam_can_cu_ghi_so\" >Ch\u1ee9ng t\u1eeb l\u00e0m c\u0103n c\u1ee9 ghi s\u1ed5<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/ko\/hach-toan-khi-nhap-khau-hang-hoa-vao-kho\/#But_toan_hach_toan_khi_nhap_khau_hang_hoa_vao_kho_theo_Thong_tu_99\" >B\u00fat to\u00e1n h\u1ea1ch to\u00e1n khi nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a v\u00e0o kho 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-4\" href=\"https:\/\/ketoan.man.net.vn\/ko\/hach-toan-khi-nhap-khau-hang-hoa-vao-kho\/#Phan_tich_but_toan_tu_goc_do_nguoi_lam_ke_toan\" >Ph\u00e2n t\u00edch b\u00fat to\u00e1n t\u1eeb g\u00f3c \u0111\u1ed9 ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n<\/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\/ko\/hach-toan-khi-nhap-khau-hang-hoa-vao-kho\/#Ty_gia_va_cac_truong_hop_dac_biet_khi_hach_toan_khi_nhap_khau_hang_hoa_vao_kho_theo_Thong_tu_99\" >T\u1ef7 gi\u00e1 v\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t khi h\u1ea1ch to\u00e1n khi nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a v\u00e0o kho 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-6\" href=\"https:\/\/ketoan.man.net.vn\/ko\/hach-toan-khi-nhap-khau-hang-hoa-vao-kho\/#Truong_hop_ung_truoc_cho_nguoi_ban_bang_ngoai_te\" >Tr\u01b0\u1eddng h\u1ee3p \u1ee9ng tr\u01b0\u1edbc cho ng\u01b0\u1eddi b\u00e1n b\u1eb1ng ngo\u1ea1i t\u1ec7<\/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\/ko\/hach-toan-khi-nhap-khau-hang-hoa-vao-kho\/#Truong_hop_uy_thac_nhap_khau\" >Tr\u01b0\u1eddng h\u1ee3p \u1ee7y th\u00e1c nh\u1eadp kh\u1ea9u<\/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\/ko\/hach-toan-khi-nhap-khau-hang-hoa-vao-kho\/#Vi_du_hach_toan_khi_nhap_khau_hang_hoa_vao_kho_theo_Thong_tu_99\" >V\u00ed d\u1ee5 h\u1ea1ch to\u00e1n khi nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a v\u00e0o kho 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-9\" href=\"https:\/\/ketoan.man.net.vn\/ko\/hach-toan-khi-nhap-khau-hang-hoa-vao-kho\/#Vi_du_1_Nhap_khau_chua_thanh_toan_thue_GTGT_duoc_khau_tru\" >V\u00ed d\u1ee5 1: Nh\u1eadp kh\u1ea9u ch\u01b0a thanh to\u00e1n, thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/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\/ko\/hach-toan-khi-nhap-khau-hang-hoa-vao-kho\/#Vi_du_2_Co_ung_truoc_mot_phan_bang_ngoai_te\" >V\u00ed d\u1ee5 2: C\u00f3 \u1ee9ng tr\u01b0\u1edbc m\u1ed9t ph\u1ea7n b\u1eb1ng ngo\u1ea1i t\u1ec7<\/a><\/li><\/ul><\/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-khi-nhap-khau-hang-hoa-vao-kho\/#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-12\" href=\"https:\/\/ketoan.man.net.vn\/ko\/hach-toan-khi-nhap-khau-hang-hoa-vao-kho\/#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-13\" href=\"https:\/\/ketoan.man.net.vn\/ko\/hach-toan-khi-nhap-khau-hang-hoa-vao-kho\/#Cau_hoi_thuong_gap_ve_hach_toan_hang_hoa_khi_nhap_khau_vao_kho_theo_Thong_tu_99\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 h\u1ea1ch to\u00e1n h\u00e0ng h\u00f3a khi nh\u1eadp kh\u1ea9u v\u00e0o kho 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-14\" href=\"https:\/\/ketoan.man.net.vn\/ko\/hach-toan-khi-nhap-khau-hang-hoa-vao-kho\/#Khi_nop_thue_nhap_khau_va_thue_GTGT_hang_nhap_khau_ke_toan_ghi_the_nao\" >Khi n\u1ed9p thu\u1ebf nh\u1eadp kh\u1ea9u v\u00e0 thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u, k\u1ebf to\u00e1n ghi th\u1ebf n\u00e0o?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/ketoan.man.net.vn\/ko\/hach-toan-khi-nhap-khau-hang-hoa-vao-kho\/#Thue_GTGT_hang_nhap_khau_hach_toan_vao_tai_khoan_nao\" >Thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u 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-16\" href=\"https:\/\/ketoan.man.net.vn\/ko\/hach-toan-khi-nhap-khau-hang-hoa-vao-kho\/#Thue_nhap_khau_co_duoc_tinh_vao_gia_goc_hang_hoa_khong\" >Thu\u1ebf nh\u1eadp kh\u1ea9u c\u00f3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o gi\u00e1 g\u1ed1c h\u00e0ng h\u00f3a 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-khi-nhap-khau-hang-hoa-vao-kho\/#Khi_nao_thue_GTGT_hang_nhap_khau_duoc_tinh_vao_gia_goc_hang_hoa\" >Khi n\u00e0o thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o gi\u00e1 g\u1ed1c h\u00e0ng h\u00f3a?<\/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-khi-nhap-khau-hang-hoa-vao-kho\/#Ty_gia_nao_dung_de_ghi_nhan_gia_tri_hang_nhap_khau\" >T\u1ef7 gi\u00e1 n\u00e0o d\u00f9ng \u0111\u1ec3 ghi nh\u1eadn gi\u00e1 tr\u1ecb h\u00e0ng nh\u1eadp kh\u1ea9u?<\/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-khi-nhap-khau-hang-hoa-vao-kho\/#Ung_truoc_tien_hang_bang_ngoai_te_co_phat_sinh_chenh_lech_ty_gia_khi_nhan_hang_khong\" >\u1ee8ng tr\u01b0\u1edbc ti\u1ec1n h\u00e0ng b\u1eb1ng ngo\u1ea1i t\u1ec7 c\u00f3 ph\u00e1t sinh ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 khi nh\u1eadn h\u00e0ng kh\u00f4ng?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Can_cu_phap_ly_cua_viec_hach_toan_khi_nhap_khau_hang_hoa_vao_kho_theo_Thong_tu_99\"><\/span><b>C\u0103n c\u1ee9 ph\u00e1p l\u00fd c\u1ee7a vi\u1ec7c h\u1ea1ch to\u00e1n khi nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a v\u00e0o kho theo Th\u00f4ng t\u01b0 99<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_10460\" aria-describedby=\"caption-attachment-10460\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-10460\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Can-cu-phap-ly-cua-viec-hach-toan-khi-nhap-khau-hang-hoa-vao-kho-theo-Thong-tu-99.jpg\" alt=\"C\u0103n c\u1ee9 ph\u00e1p l\u00fd c\u1ee7a vi\u1ec7c h\u1ea1ch to\u00e1n khi nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a v\u00e0o kho theo Th\u00f4ng t\u01b0 99\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Can-cu-phap-ly-cua-viec-hach-toan-khi-nhap-khau-hang-hoa-vao-kho-theo-Thong-tu-99.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Can-cu-phap-ly-cua-viec-hach-toan-khi-nhap-khau-hang-hoa-vao-kho-theo-Thong-tu-99-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Can-cu-phap-ly-cua-viec-hach-toan-khi-nhap-khau-hang-hoa-vao-kho-theo-Thong-tu-99-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Can-cu-phap-ly-cua-viec-hach-toan-khi-nhap-khau-hang-hoa-vao-kho-theo-Thong-tu-99-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Can-cu-phap-ly-cua-viec-hach-toan-khi-nhap-khau-hang-hoa-vao-kho-theo-Thong-tu-99-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-10460\" class=\"wp-caption-text\">C\u0103n c\u1ee9 ph\u00e1p l\u00fd c\u1ee7a vi\u1ec7c h\u1ea1ch to\u00e1n khi nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a v\u00e0o kho theo Th\u00f4ng t\u01b0 99<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 tr\u1ef1c ti\u1ebfp l\u00e0 Ph\u1ee5 l\u1ee5c II ban h\u00e0nh k\u00e8m Th\u00f4ng t\u01b0 99\/2025\/TT-BTC, ph\u1ea7n nguy\u00ean t\u1eafc k\u1ebf to\u00e1n <\/span><b>T\u00e0i kho\u1ea3n 156 &#8211; H\u00e0ng h\u00f3a<\/b><span style=\"font-weight: 400;\">. \u0110\u00e2y l\u00e0 t\u00e0i kho\u1ea3n ph\u1ea3n \u00e1nh tr\u1ecb gi\u00e1 hi\u1ec7n c\u00f3 v\u00e0 t\u00ecnh h\u00ecnh bi\u1ebfn \u0111\u1ed9ng c\u1ee7a c\u00e1c lo\u1ea1i h\u00e0ng h\u00f3a doanh nghi\u1ec7p mua v\u1ec1 \u0111\u1ec3 b\u00e1n, bao g\u1ed3m c\u1ea3 h\u00e0ng mua trong n\u01b0\u1edbc v\u00e0 h\u00e0ng nh\u1eadp kh\u1ea9u.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi th\u1ef1c hi\u1ec7n h\u1ea1ch to\u00e1n khi nh\u1eadp k h\u1ea9u h\u00e0ng h\u00f3a v\u00e0o kho theo Th\u00f4ng t\u01b0 99, k\u1ebf to\u00e1n c\u1ea7n x\u00e1c \u0111\u1ecbnh r\u00f5 ba nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Tr\u1ecb gi\u00e1 h\u00e0ng mua<\/b><span style=\"font-weight: 400;\"> ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi b\u00e1n n\u01b0\u1edbc ngo\u00e0i, quy \u0111\u1ed5i ra \u0111\u1ed3ng ti\u1ec1n ghi s\u1ed5 theo t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>C\u00e1c kho\u1ea3n thu\u1ebf kh\u00e2u nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o gi\u00e1 g\u1ed1c:<\/b><span style=\"font-weight: 400;\"> thu\u1ebf nh\u1eadp kh\u1ea9u, thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t (n\u1ebfu c\u00f3), thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng (n\u1ebfu c\u00f3), thu\u1ebf GTGT n\u1ebfu kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/b><span style=\"font-weight: 400;\">: Kh\u00f4ng t\u00ednh v\u00e0o gi\u00e1 g\u1ed1c m\u00e0 ghi nh\u1eadn v\u00e0o TK 133.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nguy\u00ean t\u1eafc chung l\u00e0 h\u00e0ng h\u00f3a nh\u1eadp kho \u0111\u01b0\u1ee3c ghi nh\u1eadn theo gi\u00e1 g\u1ed1c. Nh\u1eefng kho\u1ea3n thu\u1ebf kh\u00f4ng \u0111\u01b0\u1ee3c ho\u00e0n l\u1ea1i \u0111\u1ec1u c\u1ea5u th\u00e0nh gi\u00e1 g\u1ed1c; kho\u1ea3n thu\u1ebf \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb th\u00ec t\u00e1ch ri\u00eang \u0111\u1ec3 k\u00ea khai kh\u1ea5u tr\u1eeb.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chung_tu_lam_can_cu_ghi_so\"><\/span><b>Ch\u1ee9ng t\u1eeb l\u00e0m c\u0103n c\u1ee9 ghi s\u1ed5<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo h\u01b0\u1edbng d\u1eabn t\u1ea1i TK 156, h\u00e0ng h\u00f3a mua ngo\u00e0i nh\u1eadp kho doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ghi s\u1ed5 c\u0103n c\u1ee9 h\u00f3a \u0111\u01a1n, phi\u1ebfu nh\u1eadp kho v\u00e0 c\u00e1c ch\u1ee9ng t\u1eeb c\u00f3 li\u00ean quan. V\u1edbi h\u00e0ng nh\u1eadp kh\u1ea9u, b\u1ed9 ch\u1ee9ng t\u1eeb th\u1ef1c t\u1ebf th\u01b0\u1eddng g\u1ed3m:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\ubb38\uc11c<\/b><\/td>\n<td style=\"text-align: center;\"><b>C\u0103n c\u1ee9 ch\u1ee9ng minh<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">H\u1ee3p \u0111\u1ed3ng ngo\u1ea1i th\u01b0\u01a1ng<\/span><\/td>\n<td><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh \u0111i\u1ec1u ki\u1ec7n giao h\u00e0ng, th\u1eddi \u0111i\u1ec3m chuy\u1ec3n giao r\u1ee7i ro<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">H\u1edbp \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i<\/span><\/td>\n<td><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh tr\u1ecb gi\u00e1 h\u00e0ng b\u1eb1ng ngo\u1ea1i t\u1ec7<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">T\u1edd khai h\u1ea3i quan h\u00e0ng nh\u1eadp kh\u1ea9u<\/span><\/td>\n<td><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf nh\u1eadp kh\u1ea9u, thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t; thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng, thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ph\u1ea3i n\u1ed9p<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u0110\u1ed1i chi\u1ebfu s\u1ed1 thu\u1ebf \u0111\u00e3 n\u1ed9p ng\u00e2n s\u00e1ch<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">V\u1eadn \u0111\u01a1n, phi\u1ebfu \u0111\u00f3ng g\u00f3i<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u0110\u1ed1i chi\u1ebfu s\u1ed1 l\u01b0\u1ee3ng, quy c\u00e1ch h\u00e0ng<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\ucc3d\uace0 \uc601\uc218\uc99d<\/span><\/td>\n<td><span style=\"font-weight: 400;\">X\u00e1c nh\u1eadn s\u1ed1 l\u01b0\u1ee3ng th\u1ef1c nh\u1eadn<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">K\u1ebf to\u00e1n n\u00ean \u0111\u1ed1i chi\u1ebfu s\u1ed1 l\u01b0\u1ee3ng gi\u1eefa t\u1edd khai, h\u00f3a \u0111\u01a1n v\u00e0 phi\u1ebfu nh\u1eadp kho tr\u01b0\u1edbc khi ghi s\u1ed5. \u0110\u00e2y l\u00e0 b\u01b0\u1edbc ki\u1ec3m so\u00e1t quan tr\u1ecdng \u0111\u1ec3 vi\u1ec7c h\u1ea1ch to\u00e1n khi nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a v\u00e0o kho theo Th\u00f4ng t\u01b0 99 ph\u1ea3n \u00e1nh \u0111\u00fang th\u1ef1c t\u1ebf v\u00e0 c\u00f3 \u0111\u1ee7 c\u01a1 s\u1edf gi\u1ea3i tr\u00ecnh khi c\u01a1 quan thu\u1ebf ki\u1ec3m tra.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"But_toan_hach_toan_khi_nhap_khau_hang_hoa_vao_kho_theo_Thong_tu_99\"><\/span><b>B\u00fat to\u00e1n h\u1ea1ch to\u00e1n khi nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a v\u00e0o kho theo Th\u00f4ng t\u01b0 99<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_10459\" aria-describedby=\"caption-attachment-10459\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-10459\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/But-toan-hach-toan-khi-nhap-khau-hang-hoa-vao-kho-theo-Thong-tu-99.jpg\" alt=\"B\u00fat to\u00e1n h\u1ea1ch to\u00e1n khi nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a v\u00e0o kho theo Th\u00f4ng t\u01b0 99\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/But-toan-hach-toan-khi-nhap-khau-hang-hoa-vao-kho-theo-Thong-tu-99.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/But-toan-hach-toan-khi-nhap-khau-hang-hoa-vao-kho-theo-Thong-tu-99-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/But-toan-hach-toan-khi-nhap-khau-hang-hoa-vao-kho-theo-Thong-tu-99-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/But-toan-hach-toan-khi-nhap-khau-hang-hoa-vao-kho-theo-Thong-tu-99-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/But-toan-hach-toan-khi-nhap-khau-hang-hoa-vao-kho-theo-Thong-tu-99-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-10459\" class=\"wp-caption-text\">B\u00fat to\u00e1n h\u1ea1ch to\u00e1n khi nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a v\u00e0o kho theo Th\u00f4ng t\u01b0 99<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u00e0ng h\u00f3a mua ngo\u00e0i nh\u1eadp kho doanh nghi\u1ec7p, c\u0103n c\u1ee9 h\u00f3a \u0111\u01a1n, phi\u1ebfu nh\u1eadp kho v\u00e0 c\u00e1c ch\u1ee9ng t\u1eeb c\u00f3 li\u00ean quan.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi mua h\u00e0ng h\u00f3a v\u1ec1 nh\u1eadp kho, 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 156 &#8211; H\u00e0ng h\u00f3a (chi ti\u1ebft h\u00e0ng h\u00f3a mua v\u00e0o)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ee3 TK 133 &#8211; Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (1331) (n\u1ebfu c\u00f3)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 c\u00e1c TK 111, 112, 141, 331,&#8230; (t\u1ed5ng gi\u00e1 thanh to\u00e1n).<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a, 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 156 &#8211; H\u00e0ng h\u00f3a<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uacc4\uc815 331 \u2013 \uacf5\uae09\uc5c5\uccb4\uc5d0 \ub300\ud55c \ubbf8\uc9c0\uae09\uae08<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 TK 3331 &#8211; Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p (33312) (n\u1ebfu thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng nh\u1eadp kh\u1ea9u kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 TK 3332 &#8211; Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t (n\u1ebfu c\u00f3)<\/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 nh\u1eadp kh\u1ea9u)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 TK 33381 &#8211; Thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng (n\u1ebfu c\u00f3).<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, 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 133 &#8211; Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 TK 3331 &#8211; Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p (33312).<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phan_tich_but_toan_tu_goc_do_nguoi_lam_ke_toan\"><\/span><b>Ph\u00e2n t\u00edch b\u00fat to\u00e1n t\u1eeb g\u00f3c \u0111\u1ed9 ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><b>B\u00fat to\u00e1n ghi nh\u1eadn gi\u00e1 g\u1ed1c.<\/b><span style=\"font-weight: 400;\"> N\u1ee3 TK 156 ph\u1ea3n \u00e1nh to\u00e0n b\u1ed9 gi\u00e1 g\u1ed1c h\u00e0ng nh\u1eadp kh\u1ea9u: tr\u1ecb gi\u00e1 mua (ghi C\u00f3 TK 331) c\u1ed9ng c\u00e1c kho\u1ea3n thu\u1ebf kh\u00f4ng \u0111\u01b0\u1ee3c ho\u00e0n l\u1ea1i (ghi C\u00f3 TK 3333, 3332, 33381). Thu\u1ebf GTGT kh\u00e2u nh\u1eadp kh\u1ea9u ch\u1ec9 \u0111\u01b0\u1ee3c ghi C\u00f3 TK 33312 trong b\u00fat to\u00e1n n\u00e0y khi <\/span><b>kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/b><span style=\"font-weight: 400;\">, v\u00ec khi \u0111\u00f3 n\u00f3 tr\u1edf th\u00e0nh m\u1ed9t ph\u1ea7n gi\u00e1 g\u1ed1c.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>B\u00fat to\u00e1n thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb.<\/b><span style=\"font-weight: 400;\"> N\u1ebfu doanh nghi\u1ec7p \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb, thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c t\u00e1ch th\u00e0nh b\u00fat to\u00e1n ri\u00eang: N\u1ee3 TK 133 \/ C\u00f3 TK 33312. Kho\u1ea3n n\u00e0y kh\u00f4ng l\u00e0m t\u0103ng gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>B\u00fat to\u00e1n n\u1ed9p thu\u1ebf.<\/b><span style=\"font-weight: 400;\"> Khi n\u1ed9p thu\u1ebf v\u00e0o ng\u00e2n s\u00e1ch theo t\u1edd khai, k\u1ebf to\u00e1n ghi N\u1ee3 c\u00e1c TK 3333, 33312, 3332, 33381 \/ C\u00f3 TK 111, 112. Doanh nghi\u1ec7p v\u1eeba nh\u1eadp kh\u1ea9u v\u1eeba xu\u1ea5t kh\u1ea9u c\u00f3 th\u1ec3 tham kh\u1ea3o th\u00eam c\u00e1ch<\/span><span style=\"color: #0000ff;\"><strong><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ko\/hach-toan-thue-xuat-khau-theo-thong-tu-99\/\"> h\u1ea1ch to\u00e1n thu\u1ebf xu\u1ea5t kh\u1ea9u theo Th\u00f4ng t\u01b0 99<\/a><\/strong><\/span><span style=\"font-weight: 400;\"> \u0111\u1ec3 theo d\u00f5i chi ti\u1ebft TK 3333 cho c\u1ea3 hai chi\u1ec1u. C\u1ee5 th\u1ec3 c\u00f9ng theo d\u00f5i b\u1ea3ng sau:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Kho\u1ea3n thu\u1ebf<\/b><\/td>\n<td style=\"text-align: center;\"><b>\uacc4\uc815<\/b><\/td>\n<td style=\"text-align: center;\"><b>T\u00ednh v\u00e0o g\u1ed1c hay kh\u00f4ng<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Thu\u1ebf nh\u1eadp kh\u1ea9u<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">TK 3333 (chi ti\u1ebft thu\u1ebf nh\u1eadp kh\u1ea9u)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uac00\uc9c0\ub2e4\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">TK 3332<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u00f3 (n\u1ebfu c\u00f3)<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\ud658\uacbd\ubcf4\ud638\uc138<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">TK 33381<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u00f3 (n\u1ebfu c\u00f3)<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">TK 133<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc544\ub2d9\ub2c8\ub2e4\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">TK 33312<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uac00\uc9c0\ub2e4<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ty_gia_va_cac_truong_hop_dac_biet_khi_hach_toan_khi_nhap_khau_hang_hoa_vao_kho_theo_Thong_tu_99\"><\/span><b>T\u1ef7 gi\u00e1 v\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t khi h\u1ea1ch to\u00e1n khi nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a v\u00e0o kho 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=\"Truong_hop_ung_truoc_cho_nguoi_ban_bang_ngoai_te\"><\/span><b>Tr\u01b0\u1eddng h\u1ee3p \u1ee9ng tr\u01b0\u1edbc cho ng\u01b0\u1eddi b\u00e1n b\u1eb1ng ngo\u1ea1i t\u1ec7<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u1ee5 l\u1ee5c II Th\u00f4ng t\u01b0 99\/2025\/TT-BTC quy \u0111\u1ecbnh:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p mua h\u00e0ng h\u00f3a c\u00f3 \u1ee9ng tr\u01b0\u1edbc cho ng\u01b0\u1eddi b\u00e1n m\u1ed9t ph\u1ea7n b\u1eb1ng ngo\u1ea1i t\u1ec7 th\u00ec ph\u1ea7n gi\u00e1 tr\u1ecb h\u00e0ng mua t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 ti\u1ec1n \u1ee9ng tr\u01b0\u1edbc \u0111\u01b0\u1ee3c ghi nh\u1eadn theo t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m \u1ee9ng tr\u01b0\u1edbc. Ph\u1ea7n gi\u00e1 tr\u1ecb h\u00e0ng mua b\u1eb1ng ngo\u1ea1i t\u1ec7 ch\u01b0a tr\u1ea3 \u0111\u01b0\u1ee3c ghi nh\u1eadn theo t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m nh\u1eadn h\u00e0ng h\u00f3a.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u00f3i c\u00e1ch kh\u00e1c, m\u1ed9t l\u00f4 h\u00e0ng c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c ghi nh\u1eadn theo hai m\u1ee9c t\u1ef7 gi\u00e1:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ea7n \u0111\u00e3 \u1ee9ng tr\u01b0\u1edbc gi\u1eef nguy\u00ean t\u1ef7 gi\u00e1 l\u00fac \u1ee9ng ti\u1ec1n;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ea7n c\u00f2n n\u1ee3 d\u00f9ng t\u1ef7 gi\u00e1 t\u1ea1i th\u1eddi \u0111i\u1ec3m nh\u1eadn h\u00e0ng.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>\uba54\ubaa8:<\/b><span style=\"font-weight: 400;\"> Ph\u1ea7n \u0111\u00e3 \u1ee9ng tr\u01b0\u1edbc kh\u00f4ng ph\u00e1t sinh ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 khi nh\u1eadn h\u00e0ng, v\u00ec \u0111\u00f3 l\u00e0 kho\u1ea3n ti\u1ec1n \u0111\u00e3 chi.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1ef7 gi\u00e1 \u1edf \u0111\u00e2y l\u00e0 t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf, kh\u00e1c v\u1edbi t\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf tr\u00ean t\u1edd khai h\u1ea3i quan. K\u1ebf to\u00e1n c\u1ea7n ph\u00e2n bi\u1ec7t r\u00f5 \u0111\u1ec3 tr\u00e1nh l\u1ea5y nh\u1ea7m t\u1ef7 gi\u00e1 h\u1ea3i quan ghi nh\u1eadn c\u00f4ng n\u1ee3 ph\u1ea3i tr\u1ea3. C\u00e1ch x\u00e1c \u0111\u1ecbnh t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf c\u00f3 \u0111i\u1ec3m t\u01b0\u01a1ng \u0111\u1ed3ng v\u1edbi nguy\u00ean t\u1eafc<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ko\/ty-gia-xuat-hoa-don-hang-hoa-dich-vu\/\"> t\u1ef7 gi\u00e1 xu\u1ea5t h\u00f3a \u0111\u01a1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> m\u00e0 nhi\u1ec1u doanh nghi\u1ec7p \u0111ang \u00e1p d\u1ee5ng; v\u1edbi chi\u1ec1u b\u00e1n ra n\u01b0\u1edbc ngo\u00e0i, b\u1ea1n c\u00f3 th\u1ec3 \u0111\u1ed1i chi\u1ebfu th\u00eam<\/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;\">.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_uy_thac_nhap_khau\"><\/span><b>Tr\u01b0\u1eddng h\u1ee3p \u1ee7y th\u00e1c nh\u1eadp kh\u1ea9u<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u1ee5 l\u1ee5c II n\u00eau r\u00f5: Mua h\u00e0ng h\u00f3a d\u01b0\u1edbi h\u00ecnh th\u1ee9c \u1ee7y th\u00e1c nh\u1eadp kh\u1ea9u th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh \u1edf T\u00e0i kho\u1ea3n 331 &#8211; Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u00ec v\u1eady, khi doanh nghi\u1ec7p giao cho \u0111\u01a1n v\u1ecb kh\u00e1c nh\u1eadp kh\u1ea9u h\u1ed9, k\u1ebf to\u00e1n kh\u00f4ng \u00e1p d\u1ee5ng nguy\u00ean b\u00fat to\u00e1n khi nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a \u1edf tr\u00ean m\u00e0 ph\u1ea3i tra c\u1ee9u h\u01b0\u1edbng d\u1eabn c\u1ee7a TK 331 \u0111\u1ec3 ghi nh\u1eadn \u0111\u00fang quan h\u1ec7 gi\u1eefa b\u00ean giao \u1ee7y th\u00e1c, b\u00ean nh\u1eadn \u1ee7y th\u00e1c v\u00e0 nh\u00e0 cung c\u1ea5p n\u01b0\u1edbc ngo\u00e0i.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_du_hach_toan_khi_nhap_khau_hang_hoa_vao_kho_theo_Thong_tu_99\"><\/span><b>V\u00ed d\u1ee5 h\u1ea1ch to\u00e1n khi nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a v\u00e0o kho 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 mang t\u00ednh minh h\u1ecda, gi\u1ea3 \u0111\u1ecbnh t\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf tr\u00ean t\u1edd khai tr\u00f9ng v\u1edbi t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf \u0111\u1ec3 d\u1ec5 theo d\u00f5i.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_du_1_Nhap_khau_chua_thanh_toan_thue_GTGT_duoc_khau_tru\"><\/span><b>V\u00ed d\u1ee5 1: Nh\u1eadp kh\u1ea9u ch\u01b0a thanh to\u00e1n, thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng ty TNHH A nh\u1eadp kh\u1ea9u l\u00f4 h\u00e0ng tr\u1ecb gi\u00e1 10.000 USD, ch\u01b0a thanh to\u00e1n. T\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf ng\u00e0y nh\u1eadn h\u00e0ng: 25.500 VND\/USD. Thu\u1ebf nh\u1eadp kh\u1ea9u 10%, thu\u1ebf GTGT 10%. H\u00e0ng \u0111\u00e3 nh\u1eadp kho \u0111\u1ee7.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u1ecb gi\u00e1 h\u00e0ng: 10.000 \u00d7 25.500 = 255.000.000 \u0111\u1ed3ng<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu\u1ebf nh\u1eadp kh\u1ea9u: 255.000.000 \u00d7 10% = 25.500.000 \u0111\u1ed3ng<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu\u1ebf GTGT: (255.000.000 + 25.500.000) \u00d7 10% = 28.050.000 \u0111\u1ed3ng<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>B\u00fat to\u00e1n 1: Ghi nh\u1eadn h\u00e0ng nh\u1eadp kho:<\/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 156: 280.500.000<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 TK 331: 255.000.000<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 TK 3333 (thu\u1ebf nh\u1eadp kh\u1ea9u): 25.500.000<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>B\u00fat to\u00e1n 2: Thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb:<\/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 133: 28.050.000<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 TK 33312: 28.050.000<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>B\u00fat to\u00e1n 3: N\u1ed9p thu\u1ebf b\u1eb1ng ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng:<\/b><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ee3 TK 3333: 25.500.000<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ee3 TK 33312: 28.050.000<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3 TK 112: 53.550.000<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu C\u00f4ng ty A <\/span><b>kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/b><span style=\"font-weight: 400;\"> thu\u1ebf GTGT, b\u1ecf b\u00fat to\u00e1n 2 v\u00e0 ghi g\u1ed9p 28.050.000 \u0111\u1ed3ng v\u00e0o C\u00f3 TK 33312 ngay trong b\u00fat to\u00e1n 1. Khi \u0111\u00f3 gi\u00e1 g\u1ed1c h\u00e0ng nh\u1eadp kho l\u00e0 308.550.000 \u0111\u1ed3ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_du_2_Co_ung_truoc_mot_phan_bang_ngoai_te\"><\/span><b>V\u00ed d\u1ee5 2: C\u00f3 \u1ee9ng tr\u01b0\u1edbc m\u1ed9t ph\u1ea7n b\u1eb1ng ngo\u1ea1i t\u1ec7<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1eabn l\u00f4 h\u00e0ng 10.000 USD, nh\u01b0ng C\u00f4ng ty A \u0111\u00e3 \u1ee9ng tr\u01b0\u1edbc 3.000 USD khi t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf l\u00e0 25.300 VND\/USD. Ng\u00e0y nh\u1eadn h\u00e0ng t\u1ef7 gi\u00e1 l\u00e0 25.500 VND\/USD.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Ph\u1ea7n gi\u00e1 tr\u1ecb<\/b><\/td>\n<td style=\"text-align: center;\"><b>Ngo\u1ea1i t\u1ec7<\/b><\/td>\n<td style=\"text-align: center;\"><b>\uc801\uc6a9 \ud658\uc728<\/b><\/td>\n<td style=\"text-align: center;\"><b>Th\u00e0nh ti\u1ec1n (VND)<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u0110\u00e3 \u1ee9ng tr\u01b0\u1edbc<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">3.000 USD<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">25.300 (th\u1eddi \u0111i\u1ec3m \u1ee9ng tr\u01b0\u1edbc)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">75.900.000<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Ch\u01b0a tr\u1ea3<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">7.000 USD<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">25.500 (th\u1eddi \u0111i\u1ec3m nh\u1eadn h\u00e0ng)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">178.500.00<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">T\u1ed5ng gi\u00e1 tr\u1ecb mua<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">10.000 USD<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">25.500 (th\u1eddi \u0111i\u1ec3m nh\u1eadn h\u00e0ng)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">254.400.000<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u1ecb gi\u00e1 mua ghi N\u1ee3 TK 156 l\u00e0 254.400.000 \u0111\u1ed3ng, thay v\u00ec 255.000.000 \u0111\u1ed3ng nh\u01b0 khi quy \u0111\u1ed5i to\u00e0n b\u1ed9 theo t\u1ef7 gi\u00e1 ng\u00e0y nh\u1eadn h\u00e0ng. C\u00e1c kho\u1ea3n thu\u1ebf v\u1eabn ghi nh\u1eadn theo s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p tr\u00ean t\u1edd khai h\u1ea3i quan.<\/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;\">T\u00f3m l\u1ea1i, h\u1ea1ch to\u00e1n khi nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a v\u00e0o kho theo Th\u00f4ng t\u01b0 99 xoay quanh ba \u0111i\u1ec3m: ghi \u0111\u1ee7 c\u00e1c kho\u1ea3n thu\u1ebf kh\u00f4ng \u0111\u01b0\u1ee3c ho\u00e0n l\u1ea1i v\u00e0o gi\u00e1 g\u1ed1c TK 156; t\u00e1ch ri\u00eang thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb qua TK 133; \u00e1p d\u1ee5ng \u0111\u00fang t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf, \u0111\u1eb7c bi\u1ec7t v\u1edbi ph\u1ea7n \u1ee9ng tr\u01b0\u1edbc b\u1eb1ng ngo\u1ea1i t\u1ec7. Doanh nghi\u1ec7p n\u00ean r\u00e0 so\u00e1t l\u1ea1i h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n chi ti\u1ebft, m\u1eabu phi\u1ebfu nh\u1eadp kho v\u00e0 quy tr\u00ecnh \u0111\u1ed1i chi\u1ebfu t\u1edd khai ngay t\u1eeb \u0111\u1ea7u k\u1ef3 \u0111\u1ec3 tr\u00e1nh \u0111i\u1ec1u ch\u1ec9nh h\u1ed3i t\u1ed1.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu \u0111\u1ed9i ng\u0169 n\u1ed9i b\u1ed9 c\u00f2n m\u1ecfng ho\u1eb7c ch\u01b0a k\u1ecbp c\u1eadp nh\u1eadt ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n m\u1edbi,<\/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 l\u00e0 gi\u1ea3i ph\u00e1p gi\u00fap doanh nghi\u1ec7p x\u1eed l\u00fd tr\u1ecdn v\u1eb9n nghi\u1ec7p v\u1ee5 nh\u1eadp kh\u1ea9u, t\u1eeb ghi s\u1ed5, k\u00ea khai thu\u1ebf \u0111\u1ebfn l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, \u0111\u00fang chu\u1ea9n Th\u00f4ng t\u01b0 99\/2025\/TT-BTC.<\/span><\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/ketoan.man.net.vn\/ko\/lien-he\/\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">MAN \u2013 \ub9c8\uc2a4\ud130 \ud68c\uacc4\uc0ac \ub124\ud2b8\uc6cc\ud06c\uc5d0 \ubb38\uc758\ud558\uc138\uc694<\/span><\/strong><\/span><\/a><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_hang_hoa_khi_nhap_khau_vao_kho_theo_Thong_tu_99\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 h\u1ea1ch to\u00e1n h\u00e0ng h\u00f3a khi nh\u1eadp kh\u1ea9u v\u00e0o kho 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=\"Khi_nop_thue_nhap_khau_va_thue_GTGT_hang_nhap_khau_ke_toan_ghi_the_nao\"><\/span><b>Khi n\u1ed9p thu\u1ebf nh\u1eadp kh\u1ea9u v\u00e0 thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u, k\u1ebf to\u00e1n ghi th\u1ebf 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 TK 3333 (chi ti\u1ebft thu\u1ebf nh\u1eadp kh\u1ea9u), N\u1ee3 TK 33312 v\u00e0 c\u00e1c TK 3332, 33381 n\u1ebfu c\u00f3; \u0111\u1ed1i \u1ee9ng C\u00f3 TK 111 ho\u1eb7c 112 theo s\u1ed1 thu\u1ebf th\u1ef1c n\u1ed9p tr\u00ean ch\u1ee9ng t\u1eeb n\u1ed9p ng\u00e2n s\u00e1ch.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thue_GTGT_hang_nhap_khau_hach_toan_vao_tai_khoan_nao\"><\/span><b>Thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u 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 C\u00f3 TK 33312. N\u1ebfu \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb th\u00ec \u0111\u1ed1i \u1ee9ng N\u1ee3 TK 133; n\u1ebfu kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb th\u00ec t\u00ednh v\u00e0o gi\u00e1 g\u1ed1c, \u0111\u1ed1i \u1ee9ng N\u1ee3 TK 156.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thue_nhap_khau_co_duoc_tinh_vao_gia_goc_hang_hoa_khong\"><\/span><b>Thu\u1ebf nh\u1eadp kh\u1ea9u c\u00f3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o gi\u00e1 g\u1ed1c h\u00e0ng h\u00f3a kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3. Thu\u1ebf nh\u1eadp kh\u1ea9u ghi C\u00f3 TK 3333 (chi ti\u1ebft thu\u1ebf nh\u1eadp kh\u1ea9u) v\u00e0 \u0111\u1ed1i \u1ee9ng N\u1ee3 TK 156.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khi_nao_thue_GTGT_hang_nhap_khau_duoc_tinh_vao_gia_goc_hang_hoa\"><\/span><b>Khi n\u00e0o thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o gi\u00e1 g\u1ed1c h\u00e0ng h\u00f3a?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng nh\u1eadp kh\u1ea9u kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb. L\u00fac \u0111\u00f3, s\u1ed1 thu\u1ebf ghi C\u00f3 TK 33312 ngay trong b\u00fat to\u00e1n nh\u1eadp kho v\u00e0 \u0111\u1ed1i \u1ee9ng N\u1ee3 TK 156, kh\u00f4ng qua TK 133.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ty_gia_nao_dung_de_ghi_nhan_gia_tri_hang_nhap_khau\"><\/span><b>T\u1ef7 gi\u00e1 n\u00e0o d\u00f9ng \u0111\u1ec3 ghi nh\u1eadn gi\u00e1 tr\u1ecb h\u00e0ng nh\u1eadp kh\u1ea9u?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf. Ph\u1ea7n \u0111\u00e3 \u1ee9ng tr\u01b0\u1edbc cho ng\u01b0\u1eddi b\u00e1n b\u1eb1ng ngo\u1ea1i t\u1ec7 ghi theo t\u1ef7 gi\u00e1 t\u1ea1i th\u1eddi \u0111i\u1ec3m \u1ee9ng tr\u01b0\u1edbc; ph\u1ea7n ch\u01b0a tr\u1ea3 ghi theo t\u1ef7 gi\u00e1 t\u1ea1i th\u1eddi \u0111i\u1ec3m nh\u1eadn h\u00e0ng h\u00f3a. T\u1ef7 gi\u00e1 tr\u00ean t\u1edd khai h\u1ea3i quan ch\u1ec9 d\u00f9ng \u0111\u1ec3 t\u00ednh thu\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ung_truoc_tien_hang_bang_ngoai_te_co_phat_sinh_chenh_lech_ty_gia_khi_nhan_hang_khong\"><\/span><b>\u1ee8ng tr\u01b0\u1edbc ti\u1ec1n h\u00e0ng b\u1eb1ng ngo\u1ea1i t\u1ec7 c\u00f3 ph\u00e1t sinh ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 khi nh\u1eadn h\u00e0ng kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng \u0111\u1ed1i v\u1edbi ph\u1ea7n \u0111\u00e3 \u1ee9ng tr\u01b0\u1edbc. Ph\u1ea7n gi\u00e1 tr\u1ecb h\u00e0ng t\u01b0\u01a1ng \u1ee9ng s\u1ed1 ti\u1ec1n \u1ee9ng tr\u01b0\u1edbc gi\u1eef nguy\u00ean t\u1ef7 gi\u00e1 t\u1ea1i th\u1eddi \u0111i\u1ec3m \u1ee9ng tr\u01b0\u1edbc, n\u00ean kh\u00f4ng \u0111\u00e1nh gi\u00e1 l\u1ea1i theo t\u1ef7 gi\u00e1 ng\u00e0y nh\u1eadn h\u00e0ng.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>H\u1ea1ch to\u00e1n khi nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a v\u00e0o kho theo Th\u00f4ng t\u01b0 99 l\u00e0 nghi\u1ec7p v\u1ee5 m\u00e0 k\u1ebf to\u00e1n doanh nghi\u1ec7p th\u01b0\u01a1ng m\u1ea1i c\u1ea7n c\u1eadp nh\u1eadt ngay, b\u1edfi t\u1eeb n\u0103m t\u00e0i ch\u00ednh 2026, doanh nghi\u1ec7p \u00e1p d\u1ee5ng Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n m\u1edbi ban h\u00e0nh k\u00e8m Th\u00f4ng t\u01b0 99\/2025\/TT-BTC, thay th\u1ebf Th\u00f4ng t\u01b0 200\/2014\/TT-BTC. V\u1edbi doanh [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":10461,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-10458","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\/10458","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=10458"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/10458\/revisions"}],"predecessor-version":[{"id":10462,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/10458\/revisions\/10462"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media\/10461"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media?parent=10458"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/categories?post=10458"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/tags?post=10458"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}