{"id":668,"date":"2022-06-06T10:36:45","date_gmt":"2022-06-06T03:36:45","guid":{"rendered":"http:\/\/kthtx.vn\/?p=668"},"modified":"2022-12-21T08:06:26","modified_gmt":"2022-12-21T01:06:26","slug":"phan-mem-ke-toan-ho-kinh-doanh-ca-the","status":"publish","type":"post","link":"https:\/\/kthtx.vn\/index.php\/2022\/06\/06\/phan-mem-ke-toan-ho-kinh-doanh-ca-the\/","title":{"rendered":"Ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n h\u1ed9 kinh doanh c\u00e1 th\u1ec3"},"content":{"rendered":"\n<p>L\u00e0 c\u00e1c h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf v\u00e0 c\u00e1c h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh kh\u00f4ng thu\u1ed9c di\u1ec7n ph\u1ea3i th\u1ef1c hi\u1ec7n ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n nh\u01b0ng c\u00f3 nhu c\u1ea7u th\u1ef1c hi\u1ec7n ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 88\/2021\/TT-BTC th\u00ec \u0111\u01b0\u1ee3c khuy\u1ebfn kh\u00edch \u00e1p d\u1ee5ng.<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"576\" src=\"http:\/\/kthtx.vn\/wp-content\/uploads\/2022\/06\/image-8-1024x576.png\" alt=\"\" class=\"wp-image-669\" srcset=\"https:\/\/kthtx.vn\/wp-content\/uploads\/2022\/06\/image-8-1024x576.png 1024w, https:\/\/kthtx.vn\/wp-content\/uploads\/2022\/06\/image-8-600x337.png 600w, https:\/\/kthtx.vn\/wp-content\/uploads\/2022\/06\/image-8-300x169.png 300w, https:\/\/kthtx.vn\/wp-content\/uploads\/2022\/06\/image-8-768x432.png 768w, https:\/\/kthtx.vn\/wp-content\/uploads\/2022\/06\/image-8-1200x675.png 1200w, https:\/\/kthtx.vn\/wp-content\/uploads\/2022\/06\/image-8.png 1366w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p>Vi\u1ec7c b\u1ed1 tr\u00ed ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n c\u1ee7a h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh do ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh quy\u1ebft \u0111\u1ecbnh. H\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh th\u1ef1c hi\u1ec7n ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 88\/2021\/TT-BTC ho\u1eb7c \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn \u00e1p d\u1ee5ng ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p si\u00eau nh\u1ecf cho ph\u00f9 h\u1ee3p v\u1edbi nhu c\u1ea7u qu\u1ea3n l\u00fd v\u00e0 \u0111\u1eb7c \u0111i\u1ec3m ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh.<\/p>\n\n\n\n<p>Th\u1ef1c hi\u1ec7n b\u1ea3o qu\u1ea3n, l\u01b0u tr\u1eef c\u00e1c t\u00e0i li\u1ec7u k\u1ebf to\u00e1n nh\u1eb1m ph\u1ee5c v\u1ee5 cho vi\u1ec7c x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh v\u1edbi ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc v\u00e0 c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh c\u1ee7a c\u01a1 quan thu\u1ebf.<\/p>\n\n\n\n<p><strong>Ch\u1ee9ng<\/strong><strong>&nbsp;t\u1eeb h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n c\u1ee7a h\u1ed9 kinh doanh c\u00e1 th\u1ec3<\/strong><\/p>\n\n\n\n<p>N\u1ed9i dung ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n, vi\u1ec7c l\u1eadp, l\u01b0u tr\u1eef v\u00e0 k\u00fd ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n c\u1ee7a h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh \u0111\u01b0\u1ee3c v\u1eadn d\u1ee5ng theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 16, \u0110i\u1ec1u 18, \u0110i\u1ec1u 19 Lu\u1eadt k\u1ebf to\u00e1n v\u00e0 h\u01b0\u1edbng d\u1eabn t\u1ea1i ph\u1ee5 l\u1ee5c 1 Th\u00f4ng t\u01b0 s\u1ed1 88\/2021\/TT-BTC.<\/p>\n\n\n\n<p>C\u00e1c ch\u1ee9ng t\u1eeb quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 88\/2021\/TT-BTC: Phi\u1ebfu thu, phi\u1ebfu chi; phi\u1ebfu nh\u1eadp kho; phi\u1ebfu xu\u1ea5t kho; b\u1ea3ng thanh to\u00e1n ti\u1ec1n l\u01b0\u01a1ng v\u00e0 c\u00e1c kho\u1ea3n thu nh\u1eadp c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/p>\n\n\n\n<p>M\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng, bi\u1ec3u m\u1eabu, n\u1ed9i dung v\u00e0 ph\u01b0\u01a1ng ph\u00e1p l\u1eadp c\u00e1c ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n n\u00e0y \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 t\u1ea1i Ph\u1ee5 l\u1ee5c 1 \u201cBi\u1ec3u m\u1eabu v\u00e0 ph\u01b0\u01a1ng ph\u00e1p l\u1eadp ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n\u201d ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 88\/2021\/TT-BTC.<\/p>\n\n\n\n<p>C\u00e1c ch\u1ee9ng t\u1eeb quy \u0111\u1ecbnh theo ph\u00e1p lu\u1eadt kh\u00e1c: H\u00f3a \u0111\u01a1n; gi\u1ea5y n\u1ed9p ti\u1ec1n v\u00e0o NSNN; gi\u1ea5y b\u00e1o n\u1ee3, gi\u1ea5y b\u00e1o c\u00f3 c\u1ee7a ng\u00e2n h\u00e0ng; \u1ee7y nhi\u1ec7m chi.<\/p>\n\n\n\n<p><strong>S\u1ed5 k\u1ebf to\u00e1n<\/strong><strong>&nbsp;c\u1ee7a h\u1ed9 kinh doanh c\u00e1 th\u1ec3<\/strong><\/p>\n\n\n\n<p>N\u1ed9i dung s\u1ed5 k\u1ebf to\u00e1n, vi\u1ec7c m\u1edf s\u1ed5, ghi s\u1ed5, kh\u00f3a s\u1ed5 v\u00e0 l\u01b0u tr\u1eef s\u1ed5 k\u1ebf to\u00e1n c\u00faa h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh \u0111\u01b0\u1ee3c v\u1eadn d\u1ee5ng theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 24, \u0110i\u1ec1u 25, \u0110i\u1ec1u 26 Lu\u1eadt K\u1ebf to\u00e1n v\u00e0 th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 t\u1ea1i Ph\u1ee5 l\u1ee5c 2 \u201cBi\u1ec3u m\u1eabu v\u00e0 ph\u01b0\u01a1ng ph\u00e1p ghi s\u1ed5 k\u1ebf to\u00e1n\u201d ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 88\/2021\/TT-BTC.<\/p>\n\n\n\n<p>H\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh s\u1eed d\u1ee5ng c\u00e1c s\u1ed5 k\u1ebf to\u00e1n theo danh m\u1ee5c sau: S\u1ed5 chi ti\u1ebft doanh thu b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5; S\u1ed5 chi ti\u1ebft v\u1eadt li\u1ec7u, d\u1ee5ng c\u1ee5, s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a; S\u1ed5 chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh; S\u1ed5 theo d\u00f5i t\u00ecnh h\u00ecnh th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf v\u1edbi NSNN; S\u1ed5 theo d\u00f5i t\u00ecnh h\u00ecnh thanh to\u00e1n ti\u1ec1n l\u01b0\u01a1ng v\u00e0 c\u00e1c kho\u1ea3n n\u1ed9p theo l\u01b0\u01a1ng c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng; S\u1ed5 qu\u1ef9 ti\u1ec1n m\u1eb7t; S\u1ed5 ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng.<\/p>\n\n\n\n<p>M\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng, bi\u1ec3u m\u1eabu v\u00e0 ph\u01b0\u01a1ng ph\u00e1p ghi s\u1ed1 k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn t\u1ea1i Ph\u1ee5 l\u1ee5c 2 \u201cBi\u1ec3u m\u1eabu v\u00e0 ph\u01b0\u01a1ng ph\u00e1p ghi s\u1ed5 k\u1ebf to\u00e1n\u201d ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 88\/2021\/TT-BTC. Tr\u01b0\u1eddng h\u1ee3p h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh c\u00f3 nhi\u1ec1u \u0111\u1ecba \u0111i\u1ec3m kinh doanh kh\u00e1c nhau th\u00ec h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh ph\u1ea3i m\u1edf s\u1ed1 k\u1ebf to\u00e1n \u0111\u1ec1 theo d\u00f5i chi ti\u1ebft theo t\u1eebng \u0111\u1ecba \u0111i\u1ec3m kinh doanh.<\/p>\n\n\n\n<p><strong>Ph\u01b0\u01a1ng<\/strong><strong>&nbsp;ph\u00e1p x<\/strong><strong>\u00e1c \u0111\u1ecbnh doanh thu, chi ph\u00ed, ngh\u0129a v\u1ee5 thu\u1ebf<\/strong><strong>&nbsp;c\u1ee7a h\u1ed9 kinh doanh c\u00e1 th\u1ec3<\/strong><\/p>\n\n\n\n<p>\u0110\u1ed1i v\u1edbi t\u1eebng l\u0129nh v\u1ef1c, ng\u00e0nh ngh\u1ec1 kinh doanh c\u1ee7a c\u00e1c h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf.<\/p>\n\n\n\n<p>Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh k\u1ec3 t\u1eeb ng\u00e0y 01\/01\/2022. Quy\u1ebft \u0111\u1ecbnh s\u1ed1 169\/2000\/Q\u0110-BTC ng\u00e0y 25\/10\/2000 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 ban h\u00e0nh ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n h\u1ed9 kinh doanh v\u00e0 Quy\u1ebft \u0111\u1ecbnh s\u00f4 131\/2002\/Q\u0110-BTC ng\u00e0y 18\/10\/2002 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n h\u1ed9 kinh doanh s\u1ebd h\u1ebft hi\u1ec7u l\u1ef1c k\u1ebf t\u1eeb ng\u00e0y Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh.<\/p>\n\n\n\n<p>Th\u00f4ng tin li\u00ean h\u1ec7 s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n d\u00e0nh ri\u00eang cho h\u1ed9 kinh doanh c\u00e1 th\u1ec3:<\/p>\n\n\n\n<p>\u0110T\/zalo: 0989 228 108<\/p>\n","protected":false},"excerpt":{"rendered":"<p>L\u00e0 c\u00e1c h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf v\u00e0 c\u00e1c h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh kh\u00f4ng thu\u1ed9c di\u1ec7n ph\u1ea3i th\u1ef1c hi\u1ec7n ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n nh\u01b0ng c\u00f3 nhu c\u1ea7u th\u1ef1c hi\u1ec7n ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n theo Th\u00f4ng &hellip; <\/p>\n","protected":false},"author":1,"featured_media":33,"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":[83],"tags":[98],"class_list":["post-668","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ke-toan","tag-phan-mem-ke-toan-ho-kinh-doanh-ca-the","grid-sizer"],"_links":{"self":[{"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts\/668","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=668"}],"version-history":[{"count":2,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts\/668\/revisions"}],"predecessor-version":[{"id":803,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts\/668\/revisions\/803"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/media\/33"}],"wp:attachment":[{"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/media?parent=668"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/categories?post=668"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/tags?post=668"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}