{"id":9030,"date":"2026-06-24T16:25:45","date_gmt":"2026-06-24T09:25:45","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=9030"},"modified":"2026-06-24T16:25:45","modified_gmt":"2026-06-24T09:25:45","slug":"hach-toan-chi-phi-thue-dich-vu-ke-toan","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ru\/hach-toan-chi-phi-thue-dich-vu-ke-toan\/","title":{"rendered":"\u041f\u043e\u0434\u0440\u043e\u0431\u043d\u044b\u0439 \u0443\u0447\u0435\u0442 \u043f\u043b\u0430\u0442\u044b \u0437\u0430 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u043a\u0438\u0435 \u0443\u0441\u043b\u0443\u0433\u0438."},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u1ea1ch to\u00e1n chi ph\u00ed thu\u00ea d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n \u0111\u00fang chu\u1ea9n l\u00e0 y\u00eau c\u1ea7u b\u1eaft bu\u1ed9c v\u1edbi m\u1ecdi doanh nghi\u1ec7p s\u1eed d\u1ee5ng \u0111\u1ea1i l\u00fd thu\u1ebf hay k\u1ebf to\u00e1n thu\u00ea ngo\u00e0i. C\u0103n c\u1ee9 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Thong-tu-200-2014-TT-BTC-huong-dan-Che-do-ke-toan-Doanh-nghiep-263599.aspx\" target=\"_blank\" rel=\"noopener\">Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> v\u00e0 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Thong-tu-133-2016-TT-BTC-huong-dan-che-do-ke-toan-doanh-nghiep-nho-va-vua-284997.aspx\" target=\"_blank\" rel=\"noopener\">Th\u00f4ng t\u01b0 133\/2016\/TT-BTC<\/a><\/span><\/strong><span style=\"font-weight: 400;\">, kho\u1ea3n chi n\u00e0y \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p nh\u01b0ng t\u00e0i kho\u1ea3n s\u1eed d\u1ee5ng v\u00e0 b\u00fat to\u00e1n c\u1ee5 th\u1ec3 l\u1ea1i thay \u0111\u1ed5i t\u00f9y theo d\u1ecbch v\u1ee5 ph\u00e1t sinh trong m\u1ed9t k\u1ef3 hay nhi\u1ec1u k\u1ef3. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y h\u01b0\u1edbng d\u1eabn chi ti\u1ebft t\u1eebng tr\u01b0\u1eddng h\u1ee3p, k\u00e8m l\u01b0u \u00fd v\u1ec1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT) v\u00e0 \u0111i\u1ec1u ki\u1ec7n chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN).<\/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\">M\u1ee5c l\u1ee5c<\/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=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/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\/ru\/hach-toan-chi-phi-thue-dich-vu-ke-toan\/#Hieu_dung_ban_chat_chi_phi_thue_dich_vu_ke_toan\" >Hi\u1ec3u \u0111\u00fang b\u1ea3n ch\u1ea5t chi ph\u00ed thu\u00ea d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n<\/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\/ru\/hach-toan-chi-phi-thue-dich-vu-ke-toan\/#Tai_khoan_hach_toan_chi_phi_thue_dich_vu_ke_toan\" >T\u00e0i kho\u1ea3n h\u1ea1ch to\u00e1n chi ph\u00ed thu\u00ea d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n<\/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\/ru\/hach-toan-chi-phi-thue-dich-vu-ke-toan\/#Cac_truong_hop_hach_toan_chi_phi_thue_dich_vu_ke_toan\" >C\u00e1c tr\u01b0\u1eddng h\u1ee3p h\u1ea1ch to\u00e1n chi ph\u00ed thu\u00ea d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n<\/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\/ru\/hach-toan-chi-phi-thue-dich-vu-ke-toan\/#Dich_vu_phat_sinh_va_su_dung_trong_cung_mot_ky_ke_toan\" >D\u1ecbch v\u1ee5 ph\u00e1t sinh v\u00e0 s\u1eed d\u1ee5ng trong c\u00f9ng m\u1ed9t k\u1ef3 k\u1ebf to\u00e1n<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/ru\/hach-toan-chi-phi-thue-dich-vu-ke-toan\/#Khi_thue_GTGT_dau_vao_du_dieu_kien_khau_tru\" >Khi thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/ru\/hach-toan-chi-phi-thue-dich-vu-ke-toan\/#Khi_thue_GTGT_dau_vao_khong_duoc_khau_tru\" >Khi thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/ru\/hach-toan-chi-phi-thue-dich-vu-ke-toan\/#Khi_thuc_hien_thanh_toan_cho_nha_cung_cap\" >Khi th\u1ef1c hi\u1ec7n thanh to\u00e1n cho nh\u00e0 cung c\u1ea5p<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/ru\/hach-toan-chi-phi-thue-dich-vu-ke-toan\/#Dich_vu_lien_quan_den_nhieu_ky_ke_toan\" >D\u1ecbch v\u1ee5 li\u00ean quan \u0111\u1ebfn nhi\u1ec1u k\u1ef3 k\u1ebf to\u00e1n<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/ru\/hach-toan-chi-phi-thue-dich-vu-ke-toan\/#Buoc_1_Ghi_nhan_khoan_chi_phi_tra_truoc\" >B\u01b0\u1edbc 1: Ghi nh\u1eadn kho\u1ea3n chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/ru\/hach-toan-chi-phi-thue-dich-vu-ke-toan\/#Buoc_2_Phan_bo_dinh_ky_vao_chi_phi_quan_ly\" >B\u01b0\u1edbc 2: Ph\u00e2n b\u1ed5 \u0111\u1ecbnh k\u1ef3 v\u00e0o chi ph\u00ed qu\u1ea3n l\u00fd<\/a><\/li><\/ul><\/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\/ru\/hach-toan-chi-phi-thue-dich-vu-ke-toan\/#Nhung_luu_y_quan_trong_khi_hach_toan_chi_phi_thue_dich_vu_ke_toan\" >Nh\u1eefng l\u01b0u \u00fd quan tr\u1ecdng khi h\u1ea1ch to\u00e1n chi ph\u00ed thu\u00ea d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n<\/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\/ru\/hach-toan-chi-phi-thue-dich-vu-ke-toan\/#Dieu_kien_de_chi_phi_thue_dich_vu_ke_toan_duoc_tru_khi_tinh_thue_TNDN\" >\u0110i\u1ec1u ki\u1ec7n \u0111\u1ec3 chi ph\u00ed thu\u00ea d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN<\/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\/ru\/hach-toan-chi-phi-thue-dich-vu-ke-toan\/#Ket_luan\" >K\u1ebft lu\u1eadn<\/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\/ru\/hach-toan-chi-phi-thue-dich-vu-ke-toan\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >Th\u00f4ng tin li\u00ean h\u1ec7 MAN &#8211; 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\/ru\/hach-toan-chi-phi-thue-dich-vu-ke-toan\/#Cau_hoi_thuong_gap_ve_hach_toan_chi_phi_thue_dich_vu_ke_toan\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 h\u1ea1ch to\u00e1n chi ph\u00ed thu\u00ea d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n<\/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\/ru\/hach-toan-chi-phi-thue-dich-vu-ke-toan\/#Chi_phi_thue_dich_vu_ke_toan_hach_toan_vao_TK_642_hay_TK_627\" >Chi ph\u00ed thu\u00ea d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n h\u1ea1ch to\u00e1n v\u00e0o TK 642 hay TK 627?<\/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\/ru\/hach-toan-chi-phi-thue-dich-vu-ke-toan\/#Hop_dong_dich_vu_tra_mot_lan_cho_ca_nam_thi_ghi_nhan_the_nao\" >H\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5 tr\u1ea3 m\u1ed9t l\u1ea7n cho c\u1ea3 n\u0103m th\u00ec ghi nh\u1eadn 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-18\" href=\"https:\/\/ketoan.man.net.vn\/ru\/hach-toan-chi-phi-thue-dich-vu-ke-toan\/#Doanh_nghiep_ke_khai_thue_truc_tiep_co_hach_toan_giong_khong\" >Doanh nghi\u1ec7p k\u00ea khai thu\u1ebf tr\u1ef1c ti\u1ebfp c\u00f3 h\u1ea1ch to\u00e1n gi\u1ed1ng 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\/ru\/hach-toan-chi-phi-thue-dich-vu-ke-toan\/#Thue_ca_nhan_lam_dich_vu_ke_toan_khong_co_hoa_don_thi_hach_toan_va_chi_phi_co_hop_le_khong\" >Thu\u00ea c\u00e1 nh\u00e2n l\u00e0m d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n (kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n) th\u00ec h\u1ea1ch to\u00e1n v\u00e0 chi ph\u00ed c\u00f3 h\u1ee3p l\u1ec7 kh\u00f4ng?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hieu_dung_ban_chat_chi_phi_thue_dich_vu_ke_toan\"><\/span><b>Hi\u1ec3u \u0111\u00fang b\u1ea3n ch\u1ea5t chi ph\u00ed thu\u00ea d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc khi \u0111i v\u00e0o k\u1ef9 thu\u1eadt ghi s\u1ed5, k\u1ebf to\u00e1n doanh nghi\u1ec7p c\u1ea7n x\u00e1c \u0111\u1ecbnh \u0111\u00fang b\u1ea3n ch\u1ea5t c\u1ee7a kho\u1ea3n chi. Chi ph\u00ed tr\u1ea3 cho \u0111\u1ea1i l\u00fd thu\u1ebf, c\u00e1 nh\u00e2n ho\u1eb7c <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/cong-ty-dich-vu-ke-toan\/\">c\u00f4ng ty d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> l\u00e0 m\u1ed9t kho\u1ea3n chi ph\u1ee5c v\u1ee5 cho c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd, \u0111i\u1ec1u h\u00e0nh chung c\u1ee7a doanh nghi\u1ec7p.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kho\u1ea3n chi n\u00e0y kh\u00f4ng g\u1eafn tr\u1ef1c ti\u1ebfp v\u1edbi m\u1ed9t s\u1ea3n ph\u1ea9m hay m\u1ed9t \u0111\u01a1n h\u00e0ng c\u1ee5 th\u1ec3, m\u00e0 ph\u1ee5c v\u1ee5 cho vi\u1ec7c tu\u00e2n th\u1ee7 ngh\u0129a v\u1ee5 ph\u00e1p l\u00fd v\u1ec1 thu\u1ebf v\u00e0 k\u1ebf to\u00e1n c\u1ee7a to\u00e0n \u0111\u01a1n v\u1ecb.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u00ednh v\u00ec mang t\u00ednh ch\u1ea5t qu\u1ea3n l\u00fd doanh nghi\u1ec7p, vi\u1ec7c h\u1ea1ch to\u00e1n chi ph\u00ed thu\u00ea d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n s\u1ebd \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o nh\u00f3m chi ph\u00ed qu\u1ea3n l\u00fd, \u0111\u1ed3ng th\u1eddi tu\u00e2n th\u1ee7 nguy\u00ean t\u1eafc k\u1ebf to\u00e1n d\u1ed3n t\u00edch, t\u1ee9c chi ph\u00ed ph\u1ea3i \u0111\u01b0\u1ee3c ghi nh\u1eadn \u0111\u00fang v\u00e0o k\u1ef3 m\u00e0 d\u1ecbch v\u1ee5 th\u1ef1c t\u1ebf ph\u00e1t sinh v\u00e0 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng, kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o th\u1eddi \u0111i\u1ec3m chi ti\u1ec1n.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tai_khoan_hach_toan_chi_phi_thue_dich_vu_ke_toan\"><\/span><b>T\u00e0i kho\u1ea3n h\u1ea1ch to\u00e1n chi ph\u00ed thu\u00ea d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9031\" aria-describedby=\"caption-attachment-9031\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9031\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Hach-toan-chi-phi-thue-dich-vu-ke-toan.jpg\" alt=\"H\u1ea1ch to\u00e1n chi ph\u00ed thu\u00ea d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Hach-toan-chi-phi-thue-dich-vu-ke-toan.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Hach-toan-chi-phi-thue-dich-vu-ke-toan-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Hach-toan-chi-phi-thue-dich-vu-ke-toan-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Hach-toan-chi-phi-thue-dich-vu-ke-toan-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Hach-toan-chi-phi-thue-dich-vu-ke-toan-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9031\" class=\"wp-caption-text\">H\u1ea1ch to\u00e1n chi ph\u00ed thu\u00ea d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 \u0111\u1ea3m b\u1ea3o vi\u1ec7c h\u1ea1ch to\u00e1n <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/chi-phi-thue-dich-vu-ke-toan\/\">chi ph\u00ed thu\u00ea d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u00fang quy \u0111\u1ecbnh, doanh nghi\u1ec7p c\u1ea7n x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n \u0111ang \u00e1p d\u1ee5ng. T\u00f9y theo vi\u1ec7c \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 200\/2014\/TT-BTC hay Th\u00f4ng t\u01b0 133\/2016\/TT-BTC, t\u00e0i kho\u1ea3n ghi nh\u1eadn chi ph\u00ed c\u00f3 s\u1ef1 kh\u00e1c bi\u1ec7t v\u1ec1 c\u00e1ch ph\u00e2n lo\u1ea1i v\u00e0 theo d\u00f5i chi ti\u1ebft. C\u1ee5 th\u1ec3, doanh nghi\u1ec7p c\u00f3 th\u1ec3 tham kh\u1ea3o h\u01b0\u1edbng d\u1eabn d\u01b0\u1edbi \u0111\u00e2y \u0111\u1ec3 l\u1ef1a ch\u1ecdn t\u00e0i kho\u1ea3n h\u1ea1ch to\u00e1n ph\u00f9 h\u1ee3p:\u00a0<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">B\u1ea3ng h\u01b0\u1edbng d\u1eabn h\u1ea1ch to\u00e1n chi ph\u00ed thu\u00ea d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 200 v\u00e0 Th\u00f4ng t\u01b0 133.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Ti\u00eau ch\u00ed<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u00c1p d\u1ee5ng Th\u00f4ng t\u01b0 200<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u00c1p d\u1ee5ng Th\u00f4ng t\u01b0 133<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u00e0i kho\u1ea3n s\u1eed d\u1ee5ng<\/span><\/td>\n<td><span style=\"font-weight: 400;\">S\u1eed d\u1ee5ng TK 642 &#8211; Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p .<\/span><\/td>\n<td><span style=\"font-weight: 400;\">S\u1eed d\u1ee5ng TK 642 \u2013 Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p .<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">B\u1ea3n ch\u1ea5t kho\u1ea3n ph\u00ed\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Chi ph\u00ed thu\u00ea d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c xem l\u00e0 kho\u1ea3n chi ph\u00ed d\u1ecbch v\u1ee5 mua ngo\u00e0i ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng qu\u1ea3n l\u00fd doanh nghi\u1ec7p.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Chi ph\u00ed thu\u00ea d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c xem l\u00e0 kho\u1ea3n chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p, ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c v\u1eadn h\u00e0nh v\u00e0 qu\u1ea3n l\u00fd chung.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u00e0i kho\u1ea3n theo d\u00f5i chi ti\u1ebft<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u00f3 th\u1ec3 m\u1edf chi ti\u1ebft TK 642 \u0111\u1ec3 qu\u1ea3n l\u00fd t\u1eebng kho\u1ea3n m\u1ee5c chi ph\u00ed. V\u00ed d\u1ee5:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">TK 627 &#8211; Chi ph\u00ed d\u1ecbch v\u1ee5 mua ngo\u00e0i: Theo d\u00f5i c\u00e1c kho\u1ea3n thu\u00ea d\u1ecbch v\u1ee5 b\u00ean ngo\u00e0i nh\u01b0 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n, t\u01b0 v\u1ea5n thu\u1ebf, t\u01b0 v\u1ea5n ph\u00e1p l\u00fd&#8230;\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">TK 6428 &#8211; Chi ph\u00ed b\u1eb1ng ti\u1ec1n kh\u00e1c: C\u00f3 th\u1ec3 s\u1eed d\u1ee5ng \u0111\u1ec3 theo d\u00f5i c\u00e1c kho\u1ea3n chi ph\u00ed qu\u1ea3n l\u00fd kh\u00e1c theo nhu c\u1ea7u qu\u1ea3n l\u00fd n\u1ed9i b\u1ed9.\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Chi ti\u1ebft v\u00e0o TK 6422 &#8211; Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p \u0111\u1ec3 ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n chi ph\u00ed li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng qu\u1ea3n l\u00fd chung c\u1ee7a doanh nghi\u1ec7p.\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u00e1ch ghi nh\u1eadn chi ph\u00ed<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ghi nh\u1eadn v\u00e0o TK 642 &#8211; Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p t\u1ea1i th\u1eddi \u0111i\u1ec3m d\u1ecbch v\u1ee5 ph\u00e1t sinh v\u00e0 doanh nghi\u1ec7p nh\u1eadn \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p l\u1ec7.\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ghi nh\u1eadn v\u00e0o TK 6422 &#8211; Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p khi d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c cung c\u1ea5p v\u00e0 ph\u00e1t sinh ngh\u0129a v\u1ee5 thanh to\u00e1n.\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">V\u00ed d\u1ee5 \u0111\u1ecbnh kho\u1ea3n khi thu\u00ea d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n trong k\u1ef3<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Khi nh\u1eadn h\u00f3a \u0111\u01a1n d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">N\u1ee3 TK 6427 &#8211; Chi ph\u00ed d\u1ecbch v\u1ee5 mua ngo\u00e0i (gi\u00e1 ch\u01b0a VAT)<\/span><\/p>\n<p><span style=\"font-weight: 400;\">N\u1ee3 TK 1331 &#8211; Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (n\u1ebfu \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n)<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00f3 TK 331 &#8211; Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi b\u00e1n (t\u1ed5ng gi\u00e1 tr\u1ecb thanh to\u00e1n)<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ho\u1eb7c C\u00f3 TK 111, 112 n\u1ebfu thanh to\u00e1n ngay.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Khi nh\u1eadn h\u00f3a \u0111\u01a1n d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">N\u1ee3 TK 6422 &#8211; Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p (gi\u00e1 ch\u01b0a VAT)<\/span><\/p>\n<p><span style=\"font-weight: 400;\">N\u1ee3 TK 1331 &#8211; Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (n\u1ebfu \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n)<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00f3 TK 331 &#8211; Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi b\u00e1n (t\u1ed5ng gi\u00e1 tr\u1ecb thanh to\u00e1n)<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ho\u1eb7c C\u00f3 TK 111, 112 n\u1ebfu thanh to\u00e1n ngay.\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">M\u1ee5c \u0111\u00edch<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Gi\u00fap doanh nghi\u1ec7p ki\u1ec3m so\u00e1t ri\u00eang c\u00e1c kho\u1ea3n chi ph\u00ed d\u1ecbch v\u1ee5 thu\u00ea ngo\u00e0i, \u0111\u00e1nh gi\u00e1 chi ph\u00ed qu\u1ea3n l\u00fd v\u00e0 ph\u1ee5c v\u1ee5 l\u1eadp b\u00e1o c\u00e1o n\u1ed9i b\u1ed9.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Gi\u00fap doanh nghi\u1ec7p theo d\u00f5i ch\u00ednh x\u00e1c chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p, thu\u1eadn ti\u1ec7n khi t\u1ed5ng h\u1ee3p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 ki\u1ec3m tra chi ph\u00ed.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">L\u01b0u \u00fd khi h\u1ea1ch to\u00e1n<\/span><\/td>\n<td><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p k\u00fd h\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n d\u00e0i h\u1ea1n (v\u00ed d\u1ee5 theo n\u0103m), c\u1ea7n xem x\u00e9t ghi nh\u1eadn v\u00e0o TK 242 &#8211; Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc v\u00e0 ph\u00e2n b\u1ed5 d\u1ea7n theo th\u1eddi gian s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5.\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">T\u01b0\u01a1ng t\u1ef1, n\u1ebfu chi ph\u00ed d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n li\u00ean quan \u0111\u1ebfn nhi\u1ec1u k\u1ef3 k\u1ebf to\u00e1n th\u00ec kh\u00f4ng ghi nh\u1eadn to\u00e0n b\u1ed9 v\u00e0o TK 6422 m\u00e0 c\u1ea7n ph\u00e2n b\u1ed5 th\u00f4ng qua TK 242 &#8211; Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc.\u00a0<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u01b0 v\u1eady, d\u00f9 \u00e1p d\u1ee5ng ch\u1ebf \u0111\u1ed9 n\u00e0o, nguy\u00ean t\u1eafc c\u1ed1t l\u00f5i khi h\u1ea1ch to\u00e1n chi ph\u00ed thu\u00ea d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n v\u1eabn l\u00e0 \u0111\u01b0a gi\u00e1 tr\u1ecb d\u1ecbch v\u1ee5 v\u00e0o nh\u00f3m chi ph\u00ed qu\u1ea3n l\u00fd. \u0110i\u1ec1u quy\u1ebft \u0111\u1ecbnh k\u1ef9 thu\u1eadt ghi s\u1ed5 ch\u00ednh l\u00e0 kho\u1ea3ng th\u1eddi gian m\u00e0 d\u1ecbch v\u1ee5 ph\u1ee5c v\u1ee5 n\u1eb1m g\u1ecdn trong m\u1ed9t k\u1ef3 k\u1ebf to\u00e1n hay tr\u1ea3i d\u00e0i qua nhi\u1ec1u k\u1ef3.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_truong_hop_hach_toan_chi_phi_thue_dich_vu_ke_toan\"><\/span><b>C\u00e1c tr\u01b0\u1eddng h\u1ee3p h\u1ea1ch to\u00e1n chi ph\u00ed thu\u00ea d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9032\" aria-describedby=\"caption-attachment-9032\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9032\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Cac-truong-hop-hach-toan-chi-phi-thue-dich-vu-ke-toan.jpg\" alt=\"C\u00e1c tr\u01b0\u1eddng h\u1ee3p h\u1ea1ch to\u00e1n chi ph\u00ed thu\u00ea d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Cac-truong-hop-hach-toan-chi-phi-thue-dich-vu-ke-toan.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Cac-truong-hop-hach-toan-chi-phi-thue-dich-vu-ke-toan-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Cac-truong-hop-hach-toan-chi-phi-thue-dich-vu-ke-toan-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Cac-truong-hop-hach-toan-chi-phi-thue-dich-vu-ke-toan-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Cac-truong-hop-hach-toan-chi-phi-thue-dich-vu-ke-toan-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9032\" class=\"wp-caption-text\">C\u00e1c tr\u01b0\u1eddng h\u1ee3p h\u1ea1ch to\u00e1n chi ph\u00ed thu\u00ea d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c h\u1ea1ch to\u00e1n chi ph\u00ed thu\u00ea d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n kh\u00f4ng ch\u1ec9 ph\u1ee5 thu\u1ed9c v\u00e0o gi\u00e1 tr\u1ecb d\u1ecbch v\u1ee5 m\u00e0 c\u00f2n c\u1ea7n c\u0103n c\u1ee9 v\u00e0o th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh v\u00e0 th\u1eddi gian doanh nghi\u1ec7p s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5. T\u00f9y theo vi\u1ec7c d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c ho\u00e0n th\u00e0nh trong m\u1ed9t k\u1ef3 k\u1ebf to\u00e1n hay k\u00e9o d\u00e0i qua nhi\u1ec1u k\u1ef3, k\u1ebf to\u00e1n s\u1ebd l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p ghi nh\u1eadn ph\u00f9 h\u1ee3p nh\u1eb1m \u0111\u1ea3m b\u1ea3o chi ph\u00ed \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh \u0111\u00fang k\u1ef3, \u0111\u00fang b\u1ea3n ch\u1ea5t v\u00e0 tu\u00e2n th\u1ee7 nguy\u00ean t\u1eafc k\u1ebf to\u00e1n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u00f4ng th\u01b0\u1eddng, chi ph\u00ed thu\u00ea d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n s\u1ebd \u0111\u01b0\u1ee3c x\u1eed l\u00fd theo hai tr\u01b0\u1eddng h\u1ee3p:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 ph\u00e1t sinh v\u00e0 s\u1eed d\u1ee5ng trong c\u00f9ng m\u1ed9t k\u1ef3 k\u1ebf to\u00e1n<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 li\u00ean quan \u0111\u1ebfn nhi\u1ec1u k\u1ef3 k\u1ebf to\u00e1n.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dich_vu_phat_sinh_va_su_dung_trong_cung_mot_ky_ke_toan\"><\/span><b>D\u1ecbch v\u1ee5 ph\u00e1t sinh v\u00e0 s\u1eed d\u1ee5ng trong c\u00f9ng m\u1ed9t k\u1ef3 k\u1ebf to\u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n gi\u1ea3n v\u00e0 th\u01b0\u1eddng g\u1eb7p nh\u1ea5t, v\u00ed d\u1ee5 doanh nghi\u1ec7p <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/thue-ke-toan-lam-bao-cao-thue\/\">thu\u00ea k\u1ebf to\u00e1n l\u00e0m b\u00e1o c\u00e1o thu\u1ebf<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> theo th\u00e1ng ho\u1eb7c qu\u00fd, h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c xu\u1ea5t ngay trong k\u1ef3 s\u1eed d\u1ee5ng. Khi nh\u1eadn \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n v\u00e0 ch\u1ee9ng t\u1eeb h\u1ee3p l\u1ec7 t\u1eeb nh\u00e0 cung c\u1ea5p, to\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb d\u1ecbch v\u1ee5 s\u1ebd \u0111\u01b0\u1ee3c ghi nh\u1eadn th\u1eb3ng v\u00e0o chi ph\u00ed qu\u1ea3n l\u00fd c\u1ee7a k\u1ef3 \u0111\u00f3. <\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khi_thue_GTGT_dau_vao_du_dieu_kien_khau_tru\"><\/span><b>Khi thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p k\u00ea khai thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb v\u00e0 h\u00f3a \u0111\u01a1n \u0111\u00e1p \u1ee9ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n, k\u1ebf to\u00e1n t\u00e1ch ri\u00eang ph\u1ea7n thu\u1ebf GTGT \u0111\u1ec3 theo d\u00f5i. B\u00fat to\u00e1n ghi nh\u1eadn 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 TK 642 (TK 6422): Gi\u00e1 d\u1ecbch v\u1ee5 ch\u01b0a bao g\u1ed3m thu\u1ebf GTGT<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ee3 TK 133: Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \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 331: T\u1ed5ng s\u1ed1 ti\u1ec1n ph\u1ea3i thanh to\u00e1n (n\u1ebfu c\u00f2n n\u1ee3 nh\u00e0 cung c\u1ea5p)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ho\u1eb7c C\u00f3 TK 111, 112: T\u1ed5ng s\u1ed1 ti\u1ec1n n\u1ebfu thanh to\u00e1n ngay.<\/span><\/li>\n<\/ul>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khi_thue_GTGT_dau_vao_khong_duoc_khau_tru\"><\/span><b>Khi thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu kho\u1ea3n thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb, ph\u1ea7n thu\u1ebf n\u00e0y kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o TK 133 m\u00e0 \u0111\u01b0\u1ee3c c\u1ed9ng v\u00e0o gi\u00e1 tr\u1ecb chi ph\u00ed. Khi \u0111\u00f3, vi\u1ec7c h\u1ea1ch to\u00e1n chi ph\u00ed thu\u00ea d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n 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 TK 642 (TK 6422): Gi\u00e1 d\u1ecbch v\u1ee5 \u0111\u00e3 bao g\u1ed3m c\u1ea3 ph\u1ea7n thu\u1ebf GTGT 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 331: T\u1ed5ng s\u1ed1 ti\u1ec1n ph\u1ea3i tr\u1ea3 (n\u1ebfu ch\u01b0a thanh to\u00e1n)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ho\u1eb7c C\u00f3 TK 111, 112: t\u1ed5ng s\u1ed1 ti\u1ec1n (n\u1ebfu \u0111\u00e3 thanh to\u00e1n).<\/span><\/li>\n<\/ul>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khi_thuc_hien_thanh_toan_cho_nha_cung_cap\"><\/span><b>Khi th\u1ef1c hi\u1ec7n thanh to\u00e1n cho nh\u00e0 cung c\u1ea5p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong tr\u01b0\u1eddng h\u1ee3p tr\u01b0\u1edbc \u0111\u00f3 ghi nh\u1eadn c\u00f4ng n\u1ee3 qua TK 331, \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m chi tr\u1ea3 ti\u1ec1n, k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh:<\/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 331: S\u1ed1 ti\u1ec1n thanh to\u00e1n cho \u0111\u01a1n v\u1ecb 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 111, 112: S\u1ed1 ti\u1ec1n chi ra b\u1eb1ng ti\u1ec1n m\u1eb7t ho\u1eb7c chuy\u1ec3n kho\u1ea3n.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dich_vu_lien_quan_den_nhieu_ky_ke_toan\"><\/span><b>D\u1ecbch v\u1ee5 li\u00ean quan \u0111\u1ebfn nhi\u1ec1u k\u1ef3 k\u1ebf to\u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u1ef1c t\u1ebf, kh\u00f4ng \u00edt doanh nghi\u1ec7p k\u00fd h\u1ee3p \u0111\u1ed3ng <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/dich-vu-ke-toan-tron-goi\/\">d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n tr\u1ecdn g\u00f3i<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> theo n\u0103m v\u00e0 thanh to\u00e1n m\u1ed9t l\u1ea7n cho to\u00e0n b\u1ed9 th\u1eddi h\u1ea1n. Khi \u0111\u00f3, n\u1ebfu ghi nh\u1eadn to\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb v\u00e0o chi ph\u00ed c\u1ee7a m\u1ed9t k\u1ef3 duy nh\u1ea5t s\u1ebd l\u00e0m sai l\u1ec7ch k\u1ebft qu\u1ea3 kinh doanh gi\u1eefa c\u00e1c k\u1ef3. \u0110\u1ec3 \u0111\u1ea3m b\u1ea3o nguy\u00ean t\u1eafc ph\u00f9 h\u1ee3p, vi\u1ec7c h\u1ea1ch to\u00e1n chi ph\u00ed thu\u00ea d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n ph\u1ea3i \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 d\u1ea7n qua c\u00f4ng c\u1ee5 chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc.<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_1_Ghi_nhan_khoan_chi_phi_tra_truoc\"><\/span><b>B\u01b0\u1edbc 1: Ghi nh\u1eadn kho\u1ea3n chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1ea1i th\u1eddi \u0111i\u1ec3m thanh to\u00e1n ho\u1eb7c ph\u00e1t sinh ngh\u0129a v\u1ee5 ph\u1ea3i tr\u1ea3 cho c\u1ea3 th\u1eddi h\u1ea1n h\u1ee3p \u0111\u1ed3ng, gi\u00e1 tr\u1ecb d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n v\u00e0o TK 242:<\/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 242: Gi\u00e1 d\u1ecbch v\u1ee5 ch\u01b0a thu\u1ebf (ch\u01b0a g\u1ed3m thu\u1ebf GTGT 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;\">N\u1ee3 TK 133: Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (n\u1ebfu c\u00f3)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 TK 331: T\u1ed5ng s\u1ed1 ti\u1ec1n ph\u1ea3i tr\u1ea3 (n\u1ebfu ch\u01b0a thanh to\u00e1n)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ho\u1eb7c C\u00f3 TK 111, 112: T\u1ed5ng s\u1ed1 ti\u1ec1n (n\u1ebfu thanh to\u00e1n ngay).<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, ph\u1ea7n thu\u1ebf n\u00e0y \u0111\u01b0\u1ee3c g\u1ed9p v\u00e0o gi\u00e1 tr\u1ecb chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc, ghi t\u0103ng b\u00ean N\u1ee3 TK 242 t\u01b0\u01a1ng \u1ee9ng.<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_2_Phan_bo_dinh_ky_vao_chi_phi_quan_ly\"><\/span><b>B\u01b0\u1edbc 2: Ph\u00e2n b\u1ed5 \u0111\u1ecbnh k\u1ef3 v\u00e0o chi ph\u00ed qu\u1ea3n l\u00fd<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ebfn m\u1ed7i k\u1ef3 k\u1ebf to\u00e1n (th\u00e1ng, qu\u00fd ho\u1eb7c n\u0103m), ph\u1ea7n gi\u00e1 tr\u1ecb d\u1ecbch v\u1ee5 t\u01b0\u01a1ng \u1ee9ng \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng s\u1ebd \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n t\u1eeb chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc sang chi ph\u00ed qu\u1ea3n l\u00fd:<\/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 642 (TK 6422): Ph\u1ea7n chi ph\u00ed ph\u00e2n b\u1ed5 cho k\u1ef3<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 TK 242: Gi\u00e1 tr\u1ecb chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1ch l\u00e0m n\u00e0y gi\u00fap vi\u1ec7c h\u1ea1ch to\u00e1n chi ph\u00ed thu\u00ea d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh trung th\u1ef1c m\u1ee9c chi ph\u00ed m\u00e0 doanh nghi\u1ec7p th\u1ef1c s\u1ef1 g\u00e1nh ch\u1ecbu trong t\u1eebng k\u1ef3, \u0111\u1ed3ng th\u1eddi \u0111\u1ea3m b\u1ea3o b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh kh\u00f4ng b\u1ecb &#8220;d\u1ed3n c\u1ee5c&#8221; t\u1ea1i th\u1eddi \u0111i\u1ec3m tr\u1ea3 ti\u1ec1n.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhung_luu_y_quan_trong_khi_hach_toan_chi_phi_thue_dich_vu_ke_toan\"><\/span><b>Nh\u1eefng l\u01b0u \u00fd quan tr\u1ecdng khi h\u1ea1ch to\u00e1n chi ph\u00ed thu\u00ea d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9033\" aria-describedby=\"caption-attachment-9033\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9033\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Nhung-luu-y-quan-trong-khi-hach-toan-chi-phi-thue-dich-vu-ke-toan.jpg\" alt=\"Nh\u1eefng l\u01b0u \u00fd quan tr\u1ecdng khi h\u1ea1ch to\u00e1n chi ph\u00ed thu\u00ea d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Nhung-luu-y-quan-trong-khi-hach-toan-chi-phi-thue-dich-vu-ke-toan.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Nhung-luu-y-quan-trong-khi-hach-toan-chi-phi-thue-dich-vu-ke-toan-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Nhung-luu-y-quan-trong-khi-hach-toan-chi-phi-thue-dich-vu-ke-toan-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Nhung-luu-y-quan-trong-khi-hach-toan-chi-phi-thue-dich-vu-ke-toan-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Nhung-luu-y-quan-trong-khi-hach-toan-chi-phi-thue-dich-vu-ke-toan-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9033\" class=\"wp-caption-text\">Nh\u1eefng l\u01b0u \u00fd quan tr\u1ecdng khi h\u1ea1ch to\u00e1n chi ph\u00ed thu\u00ea d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00ean c\u1ea1nh c\u00e1c b\u00fat to\u00e1n c\u01a1 b\u1ea3n, k\u1ebf to\u00e1n vi\u00ean c\u1ea7n ghi nh\u1edb m\u1ed9t s\u1ed1 \u0111i\u1ec3m k\u1ef9 thu\u1eadt \u0111\u1ec3 x\u1eed l\u00fd ch\u00ednh x\u00e1c v\u00e0 tr\u00e1nh sai s\u00f3t khi quy\u1ebft to\u00e1n:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Theo d\u00f5i chi ti\u1ebft t\u00e0i kho\u1ea3n chi ph\u00ed: TK 642 n\u00ean \u0111\u01b0\u1ee3c m\u1edf chi ti\u1ebft theo t\u1eebng n\u1ed9i dung chi ph\u00ed. Kho\u1ea3n d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u00ea ngo\u00e0i ch\u1ec9 l\u00e0 m\u1ed9t trong nhi\u1ec1u c\u1ea5u ph\u1ea7n c\u1ee7a chi ph\u00ed qu\u1ea3n l\u00fd, do \u0111\u00f3 vi\u1ec7c t\u00e1ch r\u00f5 gi\u00fap \u0111\u1ed1i chi\u1ebfu, ki\u1ec3m tra v\u00e0 gi\u1ea3i tr\u00ecnh thu\u1eadn l\u1ee3i h\u01a1n v\u1ec1 sau.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ea3n ch\u1ea5t c\u1ee7a TK 242: T\u00e0i kho\u1ea3n chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc ph\u1ea3n \u00e1nh nh\u1eefng kho\u1ea3n \u0111\u00e3 th\u1ef1c chi nh\u01b0ng li\u00ean quan \u0111\u1ebfn k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a nhi\u1ec1u k\u1ef3. Vi\u1ec7c theo d\u00f5i v\u00e0 ph\u00e2n b\u1ed5 \u0111\u00fang gi\u00e1 tr\u1ecb tr\u00ean TK 242 l\u00e0 y\u1ebfu t\u1ed1 then ch\u1ed1t khi h\u1ea1ch to\u00e1n chi ph\u00ed thu\u00ea d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n cho c\u00e1c h\u1ee3p \u0111\u1ed3ng d\u00e0i h\u1ea1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u00ecnh b\u00e0y tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh: S\u1ed1 d\u01b0 N\u1ee3 TK 133 th\u1ec3 hi\u1ec7n s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u00e0 \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y trong ph\u1ea7n t\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n. S\u1ed1 d\u01b0 N\u1ee3 TK 242 s\u1ebd \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i th\u00e0nh chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc ng\u1eafn h\u1ea1n ho\u1eb7c d\u00e0i h\u1ea1n t\u00f9y th\u1eddi h\u1ea1n c\u00f2n l\u1ea1i c\u1ee7a h\u1ee3p \u0111\u1ed3ng. V\u1edbi \u0111\u01a1n v\u1ecb \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 133, kho\u1ea3n n\u00e0y th\u01b0\u1eddng \u0111\u01b0\u1ee3c g\u1ed9p chung v\u00e0o nh\u00f3m T\u00e0i s\u1ea3n kh\u00e1c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u00e2n bi\u1ec7t v\u1edbi nghi\u1ec7p v\u1ee5 chi h\u1ed9, n\u1ed9p h\u1ed9 thu\u1ebf. N\u1ebfu c\u00f4ng ty d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c doanh nghi\u1ec7p \u1ee7y quy\u1ec1n n\u1ed9p h\u1ed9 c\u00e1c kho\u1ea3n thu\u1ebf, ph\u1ea7n ti\u1ec1n n\u1ed9p h\u1ed9 n\u00e0y \u0111\u01b0\u1ee3c b\u00ean nh\u1eadn \u1ee7y th\u00e1c h\u1ea1ch to\u00e1n ri\u00eang qua c\u00e1c t\u00e0i kho\u1ea3n ph\u1ea3n \u00e1nh kho\u1ea3n ph\u1ea3i thu, ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9, ho\u00e0n to\u00e0n t\u00e1ch b\u1ea1ch v\u1edbi ph\u00ed d\u1ecbch v\u1ee5. Doanh nghi\u1ec7p giao \u1ee7y th\u00e1c v\u1eabn t\u1ef1 ph\u1ea3n \u00e1nh ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a m\u00ecnh qua TK 333. Nh\u1ea7m l\u1eabn gi\u1eefa hai nghi\u1ec7p v\u1ee5 n\u00e0y l\u00e0 l\u1ed7i th\u01b0\u1eddng g\u1eb7p khi\u1ebfn s\u1ed1 li\u1ec7u b\u1ecb sai l\u1ec7ch.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dieu_kien_de_chi_phi_thue_dich_vu_ke_toan_duoc_tru_khi_tinh_thue_TNDN\"><\/span><b>\u0110i\u1ec1u ki\u1ec7n \u0111\u1ec3 chi ph\u00ed thu\u00ea d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9034\" aria-describedby=\"caption-attachment-9034\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9034\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Dieu-kien-de-hach-toan-chi-phi-thue-dich-vu-ke-toan-duoc-tru-khi-tinh-thue-TNDN.jpg\" alt=\"\u0110i\u1ec1u ki\u1ec7n \u0111\u1ec3 h\u1ea1ch to\u00e1n chi ph\u00ed thu\u00ea d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Dieu-kien-de-hach-toan-chi-phi-thue-dich-vu-ke-toan-duoc-tru-khi-tinh-thue-TNDN.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Dieu-kien-de-hach-toan-chi-phi-thue-dich-vu-ke-toan-duoc-tru-khi-tinh-thue-TNDN-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Dieu-kien-de-hach-toan-chi-phi-thue-dich-vu-ke-toan-duoc-tru-khi-tinh-thue-TNDN-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Dieu-kien-de-hach-toan-chi-phi-thue-dich-vu-ke-toan-duoc-tru-khi-tinh-thue-TNDN-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Dieu-kien-de-hach-toan-chi-phi-thue-dich-vu-ke-toan-duoc-tru-khi-tinh-thue-TNDN-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9034\" class=\"wp-caption-text\">\u0110i\u1ec1u ki\u1ec7n \u0111\u1ec3 h\u1ea1ch to\u00e1n chi ph\u00ed thu\u00ea d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t kh\u00eda c\u1ea1nh kh\u00f4ng th\u1ec3 b\u1ecf qua l\u00e0 t\u00ednh h\u1ee3p l\u1ec7 c\u1ee7a kho\u1ea3n chi khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p. \u0110\u1ec3 kho\u1ea3n ph\u00ed d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb, doanh nghi\u1ec7p c\u1ea7n \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 ba \u0111i\u1ec1u ki\u1ec7n:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kho\u1ea3n chi ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">V\u00e0 n\u1ebfu gi\u00e1 tr\u1ecb t\u1eeb 20 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean th\u00ec ph\u1ea3i thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t.\u00a0<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u1ea7n l\u01b0u \u00fd, n\u1ebfu m\u1ed9t kho\u1ea3n chi \u0111\u00e3 \u0111\u01b0\u1ee3c ghi nh\u1eadn \u0111\u00fang theo ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n nh\u01b0ng kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n l\u00e0 chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb v\u1ec1 thu\u1ebf, k\u1ebf to\u00e1n kh\u00f4ng \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m tr\u00ean s\u1ed5 s\u00e1ch m\u00e0 ch\u1ec9 lo\u1ea1i tr\u1eeb khi l\u1eadp t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN. \u0110\u00e2y l\u00e0 nguy\u00ean t\u1eafc gi\u00fap d\u1eef li\u1ec7u k\u1ebf to\u00e1n v\u00e0 d\u1eef li\u1ec7u thu\u1ebf \u0111\u01b0\u1ee3c t\u00e1ch b\u1ea1ch r\u00f5 r\u00e0ng, \u0111\u1ed3ng th\u1eddi gi\u00fap vi\u1ec7c h\u1ea1ch to\u00e1n chi ph\u00ed thu\u00ea d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n lu\u00f4n nh\u1ea5t qu\u00e1n v\u1edbi ch\u1ee9ng t\u1eeb g\u1ed1c.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>K\u1ebft lu\u1eadn<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c h\u1ea1ch to\u00e1n chi ph\u00ed thu\u00ea d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n kh\u00f4ng qu\u00e1 ph\u1ee9c t\u1ea1p, nh\u01b0ng \u0111\u00f2i h\u1ecfi k\u1ebf to\u00e1n vi\u00ean n\u1eafm v\u1eefng b\u1ea3n ch\u1ea5t kho\u1ea3n chi, ph\u00e2n bi\u1ec7t r\u00f5 tr\u01b0\u1eddng h\u1ee3p d\u1ecbch v\u1ee5 ph\u00e1t sinh trong m\u1ed9t k\u1ef3 hay nhi\u1ec1u k\u1ef3, v\u00e0 x\u1eed l\u00fd \u0111\u00fang ph\u1ea7n thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o. Khi \u00e1p d\u1ee5ng \u0111\u00fang t\u00e0i kho\u1ea3n theo Th\u00f4ng t\u01b0 200 ho\u1eb7c Th\u00f4ng t\u01b0 133, \u0111\u1ed3ng th\u1eddi tu\u00e2n th\u1ee7 \u0111i\u1ec1u ki\u1ec7n ch\u1ee9ng t\u1eeb \u0111\u1ec3 kho\u1ea3n chi \u0111\u01b0\u1ee3c tr\u1eeb v\u1ec1 thu\u1ebf, doanh nghi\u1ec7p s\u1ebd c\u00f3 m\u1ed9t h\u1ec7 th\u1ed1ng s\u1ed5 s\u00e1ch minh b\u1ea1ch, s\u1eb5n s\u00e0ng cho m\u1ecdi k\u1ef3 quy\u1ebft to\u00e1n. N\u1ebfu c\u00f2n v\u01b0\u1edbng m\u1eafc v\u1edbi t\u1eebng t\u00ecnh hu\u1ed1ng c\u1ee5 th\u1ec3, \u0111\u1eebng ng\u1ea7n ng\u1ea1i <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/lien-he\/\">li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 gi\u1ea3i \u0111\u00e1p chi ti\u1ebft v\u00e0 ch\u00ednh x\u00e1c nh\u1ea5t.\u00a0<\/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>Th\u00f4ng tin li\u00ean h\u1ec7 MAN &#8211; 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>\u0110\u1ecba ch\u1ec9:<\/b><span style=\"font-weight: 400;\"> S\u1ed1 19A, \u0110\u01b0\u1eddng 43, Ph\u01b0\u1eddng T\u00e2n Thu\u1eadn, TP. H\u1ed3 Ch\u00ed Minh<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Mobile\/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>Email:<\/b><span style=\"font-weight: 400;\"> man@man.net.vn<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Google Business Profile:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"noopener\">Xem Google Business Profile c\u1ee7a MAN \u2013 Master Accountant Network\u00a0<\/a><\/span><\/strong><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn Founder:<\/b> <a href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">Xem h\u1ed3 s\u01a1 LinkedIn c\u1ee7a chuy\u00ean gia L\u00ea Ho\u00e0ng Tuy\u00ean<\/span><\/strong>\u00a0<\/span><\/a><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u1ee5 tr\u00e1ch s\u1ea3n xu\u1ea5t v\u00e0 ki\u1ec3m duy\u1ec7t n\u1ed9i dung chuy\u00ean m\u00f4n b\u1edfi: \u00d4ng <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\">L\u00ea Ho\u00e0ng Tuy\u00ean \u2013 S\u00e1ng l\u1eadp vi\u00ean (Founder) &amp; CEO MAN \u2013 Master Accountant Network<\/a><\/span><\/strong><span style=\"font-weight: 400;\">. \u00d4ng l\u00e0 Ki\u1ec3m to\u00e1n vi\u00ean CPA Vi\u1ec7t Nam v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m s\u00e2u s\u1eafc trong l\u0129nh v\u1ef1c K\u1ebf to\u00e1n, Ki\u1ec3m to\u00e1n, Thu\u1ebf v\u00e0 T\u01b0 v\u1ea5n Ph\u00e1p l\u00fd doanh nghi\u1ec7p.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_hach_toan_chi_phi_thue_dich_vu_ke_toan\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 h\u1ea1ch to\u00e1n chi ph\u00ed thu\u00ea d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\">        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Chi_phi_thue_dich_vu_ke_toan_hach_toan_vao_TK_642_hay_TK_627\"><\/span>Chi ph\u00ed thu\u00ea d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n h\u1ea1ch to\u00e1n v\u00e0o TK 642 hay TK 627?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tChi ph\u00ed thu\u00ea d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n h\u1ea1ch to\u00e1n v\u00e0o TK 642 hay TK 627? V\u00e0o TK 642 (ho\u1eb7c TK 6422 v\u1edbi Th\u00f4ng t\u01b0 133), v\u00ec \u0111\u00e2y l\u00e0 chi ph\u00ed ph\u1ee5c v\u1ee5 qu\u1ea3n l\u00fd chung c\u1ee7a doanh nghi\u1ec7p, kh\u00f4ng ph\u1ea3i chi ph\u00ed s\u1ea3n xu\u1ea5t chung.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Hop_dong_dich_vu_tra_mot_lan_cho_ca_nam_thi_ghi_nhan_the_nao\"><\/span>H\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5 tr\u1ea3 m\u1ed9t l\u1ea7n cho c\u1ea3 n\u0103m th\u00ec ghi nh\u1eadn th\u1ebf n\u00e0o?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u0110\u01b0a v\u00e0o TK 242 v\u00e0 ph\u00e2n b\u1ed5 d\u1ea7n theo t\u1eebng k\u1ef3 v\u00e0o chi ph\u00ed qu\u1ea3n l\u00fd, thay v\u00ec ghi to\u00e0n b\u1ed9 v\u00e0o m\u1ed9t k\u1ef3 duy nh\u1ea5t.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Doanh_nghiep_ke_khai_thue_truc_tiep_co_hach_toan_giong_khong\"><\/span>Doanh nghi\u1ec7p k\u00ea khai thu\u1ebf tr\u1ef1c ti\u1ebfp c\u00f3 h\u1ea1ch to\u00e1n gi\u1ed1ng kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tV\u1ec1 c\u01a1 b\u1ea3n v\u1eabn ghi v\u00e0o chi ph\u00ed qu\u1ea3n l\u00fd, nh\u01b0ng ph\u1ea7n thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o kh\u00f4ng \u0111\u01b0\u1ee3c t\u00e1ch ri\u00eang m\u00e0 t\u00ednh lu\u00f4n v\u00e0o gi\u00e1 tr\u1ecb chi ph\u00ed.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Thue_ca_nhan_lam_dich_vu_ke_toan_khong_co_hoa_don_thi_hach_toan_va_chi_phi_co_hop_le_khong\"><\/span>Thu\u00ea c\u00e1 nh\u00e2n l\u00e0m d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n (kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n) th\u00ec h\u1ea1ch to\u00e1n v\u00e0 chi ph\u00ed c\u00f3 h\u1ee3p l\u1ec7 kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tV\u1eabn ghi nh\u1eadn v\u00e0o chi ph\u00ed qu\u1ea3n l\u00fd theo h\u1ee3p \u0111\u1ed3ng v\u00e0 ch\u1ee9ng t\u1eeb chi tr\u1ea3. Tuy nhi\u00ean, \u0111\u1ec3 \u0111\u01b0\u1ee3c tr\u1eeb v\u1ec1 thu\u1ebf, doanh nghi\u1ec7p c\u1ea7n c\u00f3 h\u1ee3p \u0111\u1ed3ng, ch\u1ee9ng t\u1eeb thanh to\u00e1n v\u00e0 th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb, k\u00ea khai thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n cho ng\u01b0\u1eddi cung c\u1ea5p d\u1ecbch v\u1ee5 theo quy \u0111\u1ecbnh. Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u0111\u1ee7 h\u1ed3 s\u01a1, kho\u1ea3n chi c\u00f3 th\u1ec3 b\u1ecb lo\u1ea1i khi quy\u1ebft to\u00e1n.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t\n<script type=\"application\/ld+json\">\n    {\n\t\t\"@context\": \"https:\/\/schema.org\",\n\t\t\"@type\": \"FAQPage\",\n\t\t\"mainEntity\": [\n\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Chi ph\u00ed thu\u00ea d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n h\u1ea1ch to\u00e1n v\u00e0o TK 642 hay TK 627?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Chi ph\u00ed thu\u00ea d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n h\u1ea1ch to\u00e1n v\u00e0o TK 642 hay TK 627? 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