{"id":2702,"date":"2026-04-16T15:34:10","date_gmt":"2026-04-16T08:34:10","guid":{"rendered":"https:\/\/kthtx.vn\/?p=2702"},"modified":"2026-04-16T15:43:24","modified_gmt":"2026-04-16T08:43:24","slug":"hach-toan-ke-toan-htx-va-thue-phi-thue-dat-nong-nghiep","status":"publish","type":"post","link":"https:\/\/kthtx.vn\/index.php\/2026\/04\/16\/hach-toan-ke-toan-htx-va-thue-phi-thue-dat-nong-nghiep\/","title":{"rendered":"H\u1ea1ch to\u00e1n k\u1ebf to\u00e1n HTX thu\u00ea \u0111\u1ea5t n\u00f4ng nghi\u1ec7p"},"content":{"rendered":"\n<h1 class=\"wp-block-heading\">1. B\u1ea3n ch\u1ea5t ph\u00e1p l\u00fd giao d\u1ecbch<\/h1>\n\n\n\n<p>Thu\u00ea \u0111\u1ea5t n\u00f4ng nghi\u1ec7p c\u1ee7a&nbsp;<strong>h\u1ed9 n\u00f4ng d\u00e2n (c\u00e1 nh\u00e2n)<\/strong>&nbsp;=<br> -&gt;giao d\u1ecbch&nbsp;<strong>thu\u00ea t\u00e0i s\u1ea3n c\u1ee7a c\u00e1 nh\u00e2n kh\u00f4ng kinh doanh<\/strong><\/p>\n\n\n\n<p>=&gt; X\u1eed l\u00fd theo h\u01b0\u1edbng:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>C\u00e1 nh\u00e2n&nbsp;<strong>c\u00f3 th\u1ec3 ph\u00e1t sinh thu\u1ebf cho thu\u00ea t\u00e0i s\u1ea3n<\/strong><\/li>\n\n\n\n<li>\u0110\u01a1n v\u1ecb thu\u00ea ph\u1ea3i&nbsp;<strong>lo ph\u1ea7n ch\u1ee9ng t\u1eeb + kh\u1ea5u tr\u1eeb (n\u1ebfu c\u00f3)<\/strong><\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h1 class=\"wp-block-heading\">2. Thu\u1ebf, ph\u00ed ph\u1ea3i x\u1eed l\u00fd<\/h1>\n\n\n\n<h2 class=\"wp-block-heading\"># Tr\u01b0\u1eddng h\u1ee3p 1: T\u1ed5ng ti\u1ec1n thu\u00ea \u2264 100 tri\u1ec7u\/n\u0103m<\/h2>\n\n\n\n<p>\ud83d\udc49&nbsp;<strong>KH\u00d4NG ph\u1ea3i n\u1ed9p thu\u1ebf<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Kh\u00f4ng VAT<\/li>\n\n\n\n<li>Kh\u00f4ng thu\u1ebf TNCN<\/li>\n<\/ul>\n\n\n\n<p>\u2714\ufe0f Vi\u1ec7c c\u1ea7n l\u00e0m:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>H\u1ee3p \u0111\u1ed3ng thu\u00ea \u0111\u1ea5t<\/li>\n\n\n\n<li>Ch\u1ee9ng t\u1eeb thanh to\u00e1n (\u01b0u ti\u00ean chuy\u1ec3n kho\u1ea3n)<\/li>\n\n\n\n<li>CMND\/CCCD b\u00ean cho thu\u00ea<\/li>\n<\/ul>\n\n\n\n<p>\ud83d\udc49 Chi ph\u00ed&nbsp;<strong>\u0111\u01b0\u1ee3c t\u00ednh h\u1ee3p l\u1ec7<\/strong><\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">#  Tr\u01b0\u1eddng h\u1ee3p 2: &gt; 100 tri\u1ec7u\/n\u0103m<\/h2>\n\n\n\n<p>\ud83d\udc49 C\u00e1 nh\u00e2n ph\u1ea3i n\u1ed9p:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Thu\u1ebf GTGT: 5%<\/strong><\/li>\n\n\n\n<li><strong>Thu\u1ebf TNCN: 5%<\/strong><\/li>\n<\/ul>\n\n\n\n<p>\ud83d\udc49 T\u1ed5ng:&nbsp;<strong>10% tr\u00ean ti\u1ec1n thu\u00ea<\/strong><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">C\u00f3 2 c\u00e1ch x\u1eed l\u00fd:<\/h3>\n\n\n\n<h3 class=\"wp-block-heading\">C\u00e1ch 1 (chu\u1ea9n nh\u1ea5t): C\u00e1 nh\u00e2n t\u1ef1 \u0111i khai thu\u1ebf<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>C\u00e1 nh\u00e2n l\u00ean Chi c\u1ee5c thu\u1ebf khai<\/li>\n\n\n\n<li>N\u1ed9p thu\u1ebf \u2192 l\u1ea5y&nbsp;<strong>h\u00f3a \u0111\u01a1n l\u1ebb<\/strong><\/li>\n<\/ul>\n\n\n\n<p>\ud83d\udc49 HTX\/doanh nghi\u1ec7p:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>H\u1ea1ch to\u00e1n theo h\u00f3a \u0111\u01a1n<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading\">C\u00e1ch 2 (th\u1ef1c t\u1ebf hay d\u00f9ng): HTX n\u1ed9p thay<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>H\u1ee3p \u0111\u1ed3ng ghi r\u00f5:&nbsp;<strong>gi\u00e1 thu\u00ea ch\u01b0a bao g\u1ed3m thu\u1ebf<\/strong><\/li>\n\n\n\n<li>HTX&nbsp;<strong>kh\u1ea5u tr\u1eeb v\u00e0 n\u1ed9p thay 10%<\/strong><\/li>\n<\/ul>\n\n\n\n<p>\ud83d\udc49 L\u01b0u \u00fd:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Ph\u1ea3i c\u00f3:\n<ul class=\"wp-block-list\">\n<li>H\u1ee3p \u0111\u1ed3ng thu\u00ea<\/li>\n\n\n\n<li>Ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf thay <\/li>\n<\/ul>\n<\/li>\n\n\n\n<li>Kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n \u2192 v\u1eabn \u0111\u01b0\u1ee3c t\u00ednh chi ph\u00ed n\u1ebfu \u0111\u1ee7 h\u1ed3 s\u01a1<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h1 class=\"wp-block-heading\">3. H\u1ea1ch to\u00e1n k\u1ebf to\u00e1n<\/h1>\n\n\n\n<h2 class=\"wp-block-heading\">\u2714\ufe0f Khi ghi nh\u1eadn chi ph\u00ed thu\u00ea \u0111\u1ea5t<\/h2>\n\n\n\n<p><strong>TH1: Kh\u00f4ng ph\u00e1t sinh thu\u1ebf<\/strong><\/p>\n\n\n\n<pre class=\"wp-block-preformatted\">N\u1ee3 642 \/154<br>   C\u00f3 111\/112<\/pre>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p><strong>TH2: C\u00f3 thu\u1ebf (HTX n\u1ed9p thay)<\/strong><\/p>\n\n\n\n<p>V\u00ed d\u1ee5:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Ti\u1ec1n thu\u00ea: 100 tri\u1ec7u<\/li>\n\n\n\n<li>Thu\u1ebf: 10 tri\u1ec7u<\/li>\n<\/ul>\n\n\n\n<p>\ud83d\udc49 H\u1ea1ch to\u00e1n:<\/p>\n\n\n\n<p><strong>Ghi nh\u1eadn chi ph\u00ed<\/strong><\/p>\n\n\n\n<pre class=\"wp-block-preformatted\">N\u1ee3 642 \/ 154: 100<br>   C\u00f3 111\/112: 90<br>   C\u00f3 3338: 10  (thu\u1ebf n\u1ed9p thay)<\/pre>\n\n\n\n<p><strong>Khi n\u1ed9p thu\u1ebf<\/strong><\/p>\n\n\n\n<pre class=\"wp-block-preformatted\">N\u1ee3 3338: 10<br>   C\u00f3 111\/112: 10<\/pre>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h1 class=\"wp-block-heading\">4. H\u1ed3 s\u01a1 \u0111\u1ec3 chi ph\u00ed h\u1ee3p l\u1ec7 <\/h1>\n\n\n\n<p>B\u1ea1n c\u1ea7n \u0111\u1ee7 b\u1ed9 n\u00e0y:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>H\u1ee3p \u0111\u1ed3ng thu\u00ea \u0111\u1ea5t<\/li>\n\n\n\n<li>CCCD b\u00ean cho thu\u00ea<\/li>\n\n\n\n<li>Ch\u1ee9ng t\u1eeb thanh to\u00e1n (&gt;=20tr ph\u1ea3i chuy\u1ec3n kho\u1ea3n)<\/li>\n\n\n\n<li>Ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf (n\u1ebfu &gt;100tr)<\/li>\n\n\n\n<li>Bi\u00ean b\u1ea3n b\u00e0n giao \u0111\u1ea5t (n\u00ean c\u00f3)<\/li>\n<\/ul>\n\n\n\n<p>\ud83d\udc49 Thi\u1ebfu 1 trong c\u00e1c c\u00e1i n\u00e0y \u2192&nbsp;<strong>c\u00f3 th\u1ec3 b\u1ecb lo\u1ea1i chi ph\u00ed<\/strong><\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h1 class=\"wp-block-heading\">5. M\u1ed9t s\u1ed1 r\u1ee7i ro th\u1ef1c t\u1ebf <\/h1>\n\n\n\n<h3 class=\"wp-block-heading\">\u274c Kh\u00f4ng l\u00e0m h\u1ee3p \u0111\u1ed3ng r\u00f5 r\u00e0ng<\/h3>\n\n\n\n<p>\u2192 B\u1ecb coi l\u00e0 chi ph\u00ed kh\u00f4ng h\u1ee3p l\u1ec7<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u274c Tr\u1ea3 ti\u1ec1n m\u1eb7t &gt;20 tri\u1ec7u<\/h3>\n\n\n\n<p>\u2192 B\u1ecb lo\u1ea1i khi t\u00ednh thu\u1ebf TNDN<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u274c Kh\u00f4ng n\u1ed9p thu\u1ebf khi &gt;100tr<\/h3>\n\n\n\n<p>\u2192 B\u1ecb truy thu + ph\u1ea1t<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u274c Ghi sai b\u1ea3n ch\u1ea5t (h\u1ea1ch to\u00e1n nh\u01b0 mua \u0111\u1ea5t)<\/h3>\n\n\n\n<p>\u2192 Sai ho\u00e0n to\u00e0n (\u0111\u00e2y l\u00e0 thu\u00ea, kh\u00f4ng ph\u1ea3i t\u00e0i s\u1ea3n)<\/p>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>1. B\u1ea3n ch\u1ea5t ph\u00e1p l\u00fd giao d\u1ecbch Thu\u00ea \u0111\u1ea5t n\u00f4ng nghi\u1ec7p c\u1ee7a&nbsp;h\u1ed9 n\u00f4ng d\u00e2n (c\u00e1 nh\u00e2n)&nbsp;= -&gt;giao d\u1ecbch&nbsp;thu\u00ea t\u00e0i s\u1ea3n c\u1ee7a c\u00e1 nh\u00e2n kh\u00f4ng kinh doanh =&gt; X\u1eed l\u00fd theo h\u01b0\u1edbng: 2. Thu\u1ebf, ph\u00ed ph\u1ea3i x\u1eed l\u00fd # Tr\u01b0\u1eddng h\u1ee3p 1: T\u1ed5ng ti\u1ec1n thu\u00ea \u2264 100 tri\u1ec7u\/n\u0103m \ud83d\udc49&nbsp;KH\u00d4NG ph\u1ea3i n\u1ed9p thu\u1ebf \u2714\ufe0f Vi\u1ec7c c\u1ea7n l\u00e0m: &hellip; <\/p>\n","protected":false},"author":1,"featured_media":2666,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_mi_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[7],"tags":[243],"class_list":["post-2702","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ke-toan-hop-tac-xa","tag-hach-toan-thue-dat-nong-nghiep","grid-sizer"],"_links":{"self":[{"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts\/2702","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/comments?post=2702"}],"version-history":[{"count":6,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts\/2702\/revisions"}],"predecessor-version":[{"id":2708,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts\/2702\/revisions\/2708"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/media\/2666"}],"wp:attachment":[{"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/media?parent=2702"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/categories?post=2702"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/tags?post=2702"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}