{"id":667,"date":"2026-05-18T16:29:07","date_gmt":"2026-05-18T09:29:07","guid":{"rendered":"https:\/\/dhhp.com.vn\/?p=667"},"modified":"2026-05-19T15:00:09","modified_gmt":"2026-05-19T08:00:09","slug":"xu-ly-tai-khoan-151-trong-bao-cao-quyet-toan-hai-quan","status":"publish","type":"post","link":"https:\/\/dhhp.com.vn\/en\/xu-ly-tai-khoan-151-trong-bao-cao-quyet-toan-hai-quan\/","title":{"rendered":"X\u1eed L\u00fd T\u00e0i Kho\u1ea3n 151 Trong B\u00e1o C\u00e1o Quy\u1ebft To\u00e1n H\u1ea3i Quan"},"content":{"rendered":"<h2 class=\"wp-block-heading\">Trong b\u1ed1i c\u1ea3nh b\u00e1o c\u00e1o quy\u1ebft to\u00e1n (BCQT) v\u00e0 m\u1ed1i li\u00ean h\u1ec7 gi\u1eefa c\u00e1c b\u1ed9 ph\u1eadn&nbsp;<strong>K\u1ebf to\u00e1n &#8211; Kho &#8211; Xu\u1ea5t nh\u1eadp kh\u1ea9u (XNK)<\/strong>,&nbsp;<strong>T\u00e0i kho\u1ea3n 151 (H\u00e0ng \u0111i \u0111\u01b0\u1eddng)<\/strong>&nbsp;\u0111\u00f3ng vai tr\u00f2 l\u00e0 m\u1ed9t y\u1ebfu t\u1ed1 quan tr\u1ecdng g\u00e2y ra s\u1ef1 l\u1ec7ch pha s\u1ed1 li\u1ec7u v\u00e0 c\u1ea7n \u0111\u01b0\u1ee3c x\u1eed l\u00fd chu\u1ea9n x\u00e1c \u0111\u1ec3 gi\u1ea3i tr\u00ecnh v\u1edbi c\u01a1 quan H\u1ea3i quan.<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">D\u01b0\u1edbi \u0111\u00e2y l\u00e0 c\u00e1c chi ti\u1ebft c\u1ee5 th\u1ec3 t\u1eeb ngu\u1ed3n t\u00e0i li\u1ec7u v\u1ec1 T\u00e0i kho\u1ea3n 151:<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">1. B\u1ea3n ch\u1ea5t c\u1ee7a T\u00e0i kho\u1ea3n 151 trong b\u00e1o c\u00e1o quy\u1ebft to\u00e1n<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">T\u00e0i kho\u1ea3n 151 ph\u1ea3n \u00e1nh nh\u1eefng l\u00f4 h\u00e0ng \u0111\u00e3&nbsp;<strong>ho\u00e0n th\u00e0nh th\u1ee7 t\u1ee5c th\u00f4ng quan<\/strong>&nbsp;(t\u1edd khai \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p ph\u00e9p) nh\u01b0ng&nbsp;<strong>ch\u01b0a th\u1ef1c t\u1ebf nh\u1eadp kho<\/strong>&nbsp;c\u1ee7a doanh nghi\u1ec7p t\u1ea1i th\u1eddi \u0111i\u1ec3m ch\u1ed1t s\u1ed1 li\u1ec7u b\u00e1o c\u00e1o.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>V\u00ed d\u1ee5 \u0111i\u1ec3n h\u00ecnh:<\/strong>\u00a0Doanh nghi\u1ec7p m\u1edf t\u1edd khai v\u00e0 th\u00f4ng quan v\u00e0o ng\u00e0y 28\/12 c\u1ee7a n\u0103m t\u00e0i ch\u00ednh c\u0169, nh\u01b0ng do v\u1eadn chuy\u1ec3n ho\u1eb7c th\u1eddi ti\u1ebft, m\u00e3i \u0111\u1ebfn ng\u00e0y 05\/01 n\u0103m sau h\u00e0ng m\u1edbi c\u1eadp kho nh\u00e0 m\u00e1y.<\/li>\n\n\n\n<li><strong>V\u1ec1 m\u1eb7t k\u1ebf to\u00e1n:<\/strong>\u00a0Khi h\u00e0ng ch\u01b0a v\u1ec1 kho, k\u1ebf to\u00e1n ghi nh\u1eadn v\u00e0o t\u00e0i kho\u1ea3n 151 thay v\u00ec 152 (nguy\u00ean li\u1ec7u). Khi h\u00e0ng th\u1ef1c c\u1eadp kho v\u00e0o k\u1ef3 sau, k\u1ebf to\u00e1n m\u1edbi h\u1ea1ch to\u00e1n N\u1ee3 152\/C\u00f3 151 d\u1ef1a tr\u00ean phi\u1ebfu nh\u1eadp kho.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">2. S\u1ef1 l\u1ec7ch pha gi\u1eefa c\u00e1c b\u1ed9 ph\u1eadn XNK &#8211; Kho &#8211; K\u1ebf to\u00e1n<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">T\u00e0i kho\u1ea3n 151 l\u00e0 nguy\u00ean nh\u00e2n ch\u00ednh d\u1eabn \u0111\u1ebfn s\u1ef1 kh\u00f4ng th\u1ed1ng nh\u1ea5t gi\u1eefa c\u00e1c b\u1ed9 ph\u1eadn:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>B\u1ed9 ph\u1eadn XNK:<\/strong>\u00a0C\u0103n c\u1ee9 v\u00e0o ng\u00e0y th\u00f4ng quan tr\u00ean t\u1edd khai \u0111\u1ec3 ghi nh\u1eadn h\u00e0ng \u0111\u00e3 &#8220;nh\u1eadp&#8221; v\u00e0o h\u1ec7 th\u1ed1ng.<\/li>\n\n\n\n<li><strong>B\u1ed9 ph\u1eadn Kho &amp; K\u1ebf to\u00e1n:<\/strong>\u00a0Ch\u1ec9 ghi nh\u1eadn &#8220;nh\u1eadp kho&#8221; khi h\u00e0ng \u0111\u00e3 hi\u1ec7n di\u1ec7n th\u1ef1c t\u1ebf. N\u1ebfu l\u00f4 h\u00e0ng \u0111ang \u1edf tr\u1ea1ng th\u00e1i 151, kho s\u1ebd ch\u01b0a c\u00f3 s\u1ed1 d\u01b0 cho l\u00f4 h\u00e0ng n\u00e0y.<\/li>\n\n\n\n<li><strong>H\u1ec7 qu\u1ea3:<\/strong>\u00a0S\u1ed1 li\u1ec7u t\u1ed5ng nh\u1eadp tr\u00ean t\u1edd khai h\u1ea3i quan th\u01b0\u1eddng\u00a0<strong>l\u1edbn h\u01a1n<\/strong>\u00a0s\u1ed1 li\u1ec7u nh\u1eadp kho th\u1ef1c t\u1ebf tr\u00ean s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n c\u1ee7a t\u00e0i kho\u1ea3n 152 t\u1ea1i th\u1eddi \u0111i\u1ec3m cu\u1ed1i n\u0103m.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">3. C\u00e1ch x\u1eed l\u00fd tr\u00ean B\u00e1o c\u00e1o quy\u1ebft to\u00e1n (<a href=\"https:\/\/dhhp.com.vn\/en\/cac-form-mau-bao-cao-quyet-toan-hai-quan\/\" data-type=\"post\" data-id=\"327\">M\u1eabu 15<\/a>)<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Ngu\u1ed3n t\u00e0i li\u1ec7u d\u1eabn ch\u1ee9ng\u00a0<strong><a href=\"https:\/\/thuvienphapluat.vn\/cong-van\/Xuat-nhap-khau\/Cong-van-6121-TCHQ-GSQL-2018-xu-ly-vuong-mac-Thong-tu-39-2018-TT-BTC-giam-sat-hai-quan-397481.aspx\" data-type=\"link\" data-id=\"https:\/\/thuvienphapluat.vn\/cong-van\/Xuat-nhap-khau\/Cong-van-6121-TCHQ-GSQL-2018-xu-ly-vuong-mac-Thong-tu-39-2018-TT-BTC-giam-sat-hai-quan-397481.aspx\" target=\"_blank\" rel=\"noopener\">C\u00f4ng v\u0103n 6121\/TCHQ-GSQL<\/a><\/strong>\u00a0\u0111\u1ec3 h\u01b0\u1edbng d\u1eabn c\u00e1ch \u0111\u01b0a h\u00e0ng \u0111i \u0111\u01b0\u1eddng v\u00e0o BCQT:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Kh\u00f4ng \u0111\u01b0a v\u00e0o c\u1ed9t &#8220;Nh\u1eadp trong k\u1ef3&#8221; (C\u1ed9t s\u1ed1 6):<\/strong>\u00a0V\u00ec nguy\u00ean t\u1eafc BCQT hi\u1ec7n nay \u01b0u ti\u00ean ph\u1ea3n \u00e1nh \u0111\u00fang th\u1ef1c t\u1ebf qu\u1ea3n tr\u1ecb t\u1ea1i doanh nghi\u1ec7p (s\u1ed5 k\u1ebf to\u00e1n v\u00e0 kho). N\u1ebfu h\u00e0ng ch\u01b0a nh\u1eadp kho, kh\u00f4ng \u0111\u01b0\u1ee3c ghi t\u0103ng l\u01b0\u1ee3ng nh\u1eadp trong k\u1ef3.<\/li>\n\n\n\n<li><strong>Ghi nh\u1eadn t\u1ea1i c\u1ed9t &#8220;Ghi ch\u00fa&#8221; (C\u1ed9t s\u1ed1 12):<\/strong>\u00a0L\u01b0\u1ee3ng h\u00e0ng \u0111ang \u0111i \u0111\u01b0\u1eddng \u0111\u00e3 th\u00f4ng quan n\u00e0y c\u1ea7n \u0111\u01b0\u1ee3c li\u1ec7t k\u00ea chi ti\u1ebft (s\u1ed1 t\u1edd khai, ng\u00e0y th\u00e1ng, s\u1ed1 l\u01b0\u1ee3ng) t\u1ea1i c\u1ed9t ghi ch\u00fa c\u1ee7a <a href=\"https:\/\/dhhp.com.vn\/wp-content\/uploads\/2024\/02\/Mau-15-bao-cao-quyet-toan.jpg\" data-type=\"attachment\" data-id=\"310\">M\u1eabu 15<\/a>.<\/li>\n\n\n\n<li><strong>M\u1ee5c \u0111\u00edch:<\/strong>\u00a0Vi\u1ec7c n\u00e0y gi\u00fap &#8220;kh\u1edbp&#8221; s\u1ed1 li\u1ec7u gi\u1eefa t\u1edd khai h\u1ea3i quan v\u00e0 s\u1ed5 kho, \u0111\u1ea3m b\u1ea3o kh\u1ea3 n\u0103ng\u00a0<strong>gi\u1ea3i tr\u00ecnh<\/strong>\u00a0khi H\u1ea3i quan ki\u1ec3m tra sau th\u00f4ng quan.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">4. Vai tr\u00f2 trong qu\u1ea3n tr\u1ecb r\u1ee7i ro v\u00e0 Ki\u1ec3m tra sau th\u00f4ng quan<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>C\u00f4ng c\u1ee5 c\u00e2n \u0111\u1ed1i s\u1ed1 li\u1ec7u:<\/strong>\u00a0Khi s\u1ed1 li\u1ec7u t\u1ed3n kho b\u1ecb \u00e2m tr\u00ean b\u00e1o c\u00e1o (do xu\u1ea5t s\u1ea3n xu\u1ea5t nhi\u1ec1u h\u01a1n l\u01b0\u1ee3ng nh\u1eadp th\u1ef1c t\u1ebf trong kho), doanh nghi\u1ec7p c\u00f3 th\u1ec3 ki\u1ec3m tra xem c\u00f3 l\u00f4 h\u00e0ng n\u00e0o \u0111ang n\u1eb1m \u1edf t\u00e0i kho\u1ea3n 151 \u0111\u1ec3 gi\u1ea3i tr\u00ecnh b\u00f9 \u0111\u1eafp l\u01b0\u1ee3ng thi\u1ebfu h\u1ee5t.<\/li>\n\n\n\n<li><strong>T\u00e0i li\u1ec7u gi\u1ea3i tr\u00ecnh:<\/strong>\u00a0Trong v\u00f2ng 5 n\u0103m l\u01b0u kho, c\u01a1 quan H\u1ea3i quan c\u00f3 th\u1ec3 ki\u1ec3m tra b\u1ea5t c\u1ee9 l\u00fac n\u00e0o. Doanh nghi\u1ec7p ph\u1ea3i l\u01b0u gi\u1eef ch\u1ee9ng t\u1eeb h\u1ea1ch to\u00e1n t\u00e0i kho\u1ea3n 151 \u0111\u1ec3 ch\u1ee9ng minh l\u00fd do t\u1ea1i sao l\u01b0\u1ee3ng h\u00e0ng tr\u00ean h\u1ec7 th\u1ed1ng H\u1ea3i quan l\u1ea1i cao h\u01a1n th\u1ef1c t\u1ebf t\u1ea1i nh\u00e0 m\u00e1y.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">T\u00f3m l\u1ea1i, t\u00e0i kho\u1ea3n 151 l\u00e0 &#8220;v\u00f9ng \u0111\u1ec7m&#8221; v\u1ec1 m\u1eb7t th\u1eddi gian v\u00e0 \u0111\u1ecba l\u00fd c\u1ee7a h\u00e0ng h\u00f3a. Vi\u1ec7c qu\u1ea3n l\u00fd t\u1ed1t t\u00e0i kho\u1ea3n n\u00e0y gi\u00fap b\u1ed9 ph\u1eadn XNK l\u1ea5y \u0111\u01b0\u1ee3c d\u1eef li\u1ec7u chu\u1ea9n t\u1eeb K\u1ebf to\u00e1n \u0111\u1ec3 ph\u1ea3n \u00e1nh trung th\u1ef1c t\u00ecnh tr\u1ea1ng xu\u1ea5t nh\u1eadp t\u1ed3n, tr\u00e1nh r\u1ee7i ro b\u1ecb truy thu thu\u1ebf do ch\u00eanh l\u1ec7ch s\u1ed1 li\u1ec7u kh\u00f4ng \u0111\u00e1ng c\u00f3<\/p>","protected":false},"excerpt":{"rendered":"<p>Trong b\u1ed1i c\u1ea3nh b\u00e1o c\u00e1o quy\u1ebft to\u00e1n (BCQT) v\u00e0 m\u1ed1i li\u00ean h\u1ec7 gi\u1eefa c\u00e1c b\u1ed9 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":673,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[15],"tags":[45,48,46,39,47,44,65],"class_list":["post-667","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-kien-thuc","tag-bao-cao-quyet-toan","tag-che-xuat","tag-gia-cong","tag-hai-quan","tag-san-xuat-xuat-khau","tag-thu-tuc-hai-quan","tag-xuat-nhap-khau"],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/dhhp.com.vn\/en\/wp-json\/wp\/v2\/posts\/667","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/dhhp.com.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/dhhp.com.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/dhhp.com.vn\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/dhhp.com.vn\/en\/wp-json\/wp\/v2\/comments?post=667"}],"version-history":[{"count":1,"href":"https:\/\/dhhp.com.vn\/en\/wp-json\/wp\/v2\/posts\/667\/revisions"}],"predecessor-version":[{"id":669,"href":"https:\/\/dhhp.com.vn\/en\/wp-json\/wp\/v2\/posts\/667\/revisions\/669"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/dhhp.com.vn\/en\/wp-json\/wp\/v2\/media\/673"}],"wp:attachment":[{"href":"https:\/\/dhhp.com.vn\/en\/wp-json\/wp\/v2\/media?parent=667"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/dhhp.com.vn\/en\/wp-json\/wp\/v2\/categories?post=667"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/dhhp.com.vn\/en\/wp-json\/wp\/v2\/tags?post=667"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}