{"id":11169,"date":"2015-08-26T23:36:10","date_gmt":"2015-08-26T23:36:10","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=11169"},"modified":"2015-08-28T04:51:16","modified_gmt":"2015-08-28T04:51:16","slug":"khong-duoc-khau-tru-thue-gtgt-khi-thanh-toan-voi-nhung-tai-khoan-khong-phu-hop","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=11169","title":{"rendered":"Kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT khi thanh to\u00e1n v\u1edbi nh\u1eefng t\u00e0i kho\u1ea3n kh\u00f4ng ph\u00f9 h\u1ee3p"},"content":{"rendered":"

\"Kh\u00f4ng<\/p>\n

Trong giao d\u1ecbch kinh t\u1ebf, nhi\u1ec1u doanh nghi\u1ec7p thanh to\u00e1n cho kh\u00e1ch h\u00e0ng v\u00e0o t\u00e0i kho\u1ea3n theo y\u00eau c\u1ea7u c\u1ee7a kh\u00e1ch, ho\u1eb7c thanh to\u00e1n b\u1eb1ng t\u00e0i kho\u1ea3n c\u1ee7a m\u00ecnh, nh\u01b0ng ch\u01b0a \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan thu\u1ebf. Vi\u1ec7c thanh to\u00e1n b\u1eb1ng nh\u1eefng t\u00e0i kho\u1ea3n n\u00e0y, s\u1ebd l\u00e0m cho doanh nghi\u1ec7p c\u00f3 nguy c\u01a1 kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT. K\u1ebf to\u00e1n Centax<\/strong><\/span> <\/a>xin chia s\u1ebb v\u1edbi c\u00e1c b\u1ea1n b\u00e0i vi\u1ebft\u00a0Kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT khi thanh to\u00e1n v\u1edbi nh\u1eefng t\u00e0i kho\u1ea3n kh\u00f4ng ph\u00f9 h\u1ee3p<\/span><\/p>\n

1. Thanh to\u00e1n b\u1eb1ng t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng c\u1ee7a b\u00ean mua ch\u01b0a \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan thu\u1ebf<\/span><\/h2>\n
\u00a0\u0110i\u1ec1u 9 Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC \u00a0<\/a><\/strong>quy \u0111\u1ecbnh v\u1ec1 thay \u0111\u1ed5i, b\u1ed5 sung th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf nh\u01b0 sau:<\/span><\/div>\n
\u00a0<\/span><\/div>\n
\u201c\u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p \u0111\u0103ng k\u00fd thu\u1ebf nh\u01b0ng ch\u01b0a th\u00f4ng b\u00e1o th\u00f4ng tin v\u1ec1 c\u00e1c t\u00e0i kho\u1ea3n c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 m\u1edf t\u1ea1i c\u00e1c ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng v\u1edbi c\u01a1 quan thu\u1ebf tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m Ngh\u1ecb \u0111\u1ecbnh 83\/2013\/N\u0110-CP<\/a><\/strong> c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh th\u00ec ph\u1ea3i th\u00f4ng b\u00e1o b\u1ed5 sung t\u1ea1i T\u1edd khai \u0111i\u1ec1u ch\u1ec9nh, b\u1ed5 sung th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf theo m\u1eabu s\u1ed1 08-MST <\/a><\/strong>ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y, th\u1eddi h\u1ea1n ch\u1eadm nh\u1ea5t ng\u00e0y 31 th\u00e1ng 12 n\u0103m 2013…\u201d<\/em><\/span><\/div>\n
\u00a0<\/span><\/div>\n
\u0110i\u1ec1u 15 kho\u1ea3n 2, kho\u1ea3n 3 Th\u00f4ng t\u01b0 s\u1ed1 219\/2013\/TT-BTC<\/a><\/strong> \u00a0quy \u0111\u1ecbnh v\u1ec1 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o nh\u01b0 sau:<\/span><\/div>\n
\u00a0<\/span><\/div>\n
\u201c2. C\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o (bao g\u1ed3m c\u1ea3 h\u00e0ng ho\u00e1 nh\u1eadp kh\u1ea9u) t\u1eeb hai m\u01b0\u01a1i tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p t\u1ed5ng gi\u00e1 tr\u1ecb h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 mua v\u00e0o t\u1eebng l\u1ea7n theo h\u00f3a \u0111\u01a1n d\u01b0\u1edbi hai m\u01b0\u01a1i tri\u1ec7u \u0111\u1ed3ng theo gi\u00e1 \u0111\u00e3 c\u00f3 thu\u1ebf GTGT.<\/em><\/span><\/div>\n
Ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t g\u1ed3m ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng v\u00e0 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t kh\u00e1c h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 3 v\u00e0 kho\u1ea3n 4 \u0110i\u1ec1u n\u00e0y.<\/em><\/span><\/div>\n
\u00a0<\/span><\/div>\n
3. Ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng \u0111\u01b0\u1ee3c hi\u1ec3u l\u00e0 c\u00f3 ch\u1ee9ng t\u1eeb ch\u1ee9ng minh vi\u1ec7c chuy\u1ec3n ti\u1ec1n t\u1eeb t\u00e0i kho\u1ea3n c\u1ee7a b\u00ean mua sang t\u00e0i kho\u1ea3n c\u1ee7a b\u00ean b\u00e1n (t\u00e0i kho\u1ea3n c\u1ee7a b\u00ean mua v\u00e0 t\u00e0i kho\u1ea3n c\u1ee7a b\u00ean b\u00e1n ph\u1ea3i l\u00e0 t\u00e0i kho\u1ea3n \u0111\u00e3 \u0111\u0103ng k\u00fd ho\u1eb7c th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf) m\u1edf t\u1ea1i c\u00e1c t\u1ed5 ch\u1ee9c cung \u1ee9ng d\u1ecbch v\u1ee5 thanh to\u00e1n theo c\u00e1c h\u00ecnh th\u1ee9c thanh to\u00e1n ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh nh\u01b0 s\u00e9c, u\u1ef7 nhi\u1ec7m chi ho\u1eb7c l\u1ec7nh chi, u\u1ef7 nhi\u1ec7m thu, nh\u1edd thu, th\u1ebb ng\u00e2n h\u00e0ng, th\u1ebb t\u00edn d\u1ee5ng, sim \u0111i\u1ec7n tho\u1ea1i (v\u00ed \u0111i\u1ec7n t\u1eed) v\u00e0 c\u00e1c h\u00ecnh th\u1ee9c thanh to\u00e1n kh\u00e1c theo quy \u0111\u1ecbnh (bao g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p b\u00ean mua thanh to\u00e1n t\u1eeb t\u00e0i kho\u1ea3n c\u1ee7a b\u00ean mua sang t\u00e0i kho\u1ea3n b\u00ean b\u00e1n mang t\u00ean ch\u1ee7 doanh nghi\u1ec7p t\u01b0 nh\u00e2n ho\u1eb7c b\u00ean mua thanh to\u00e1n t\u1eeb t\u00e0i kho\u1ea3n c\u1ee7a b\u00ean mua mang t\u00ean ch\u1ee7 doanh nghi\u1ec7p t\u01b0 nh\u00e2n sang t\u00e0i kho\u1ea3n b\u00ean b\u00e1n n\u1ebfu t\u00e0i kho\u1ea3n n\u00e0y \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd giao d\u1ecbch v\u1edbi c\u01a1 quan thu\u1ebf)…\u201d<\/em><\/span><\/div>\n
\u00a0<\/span><\/div>\n
\u0110i\u1ec3m b Kho\u1ea3n 6 \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 s\u1ed1 119\/2014\/TT-BTC<\/a> <\/strong>\u00a0s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 15 Th\u00f4ng t\u01b0 s\u1ed1 219\/2013\/TT-BTC nh\u01b0 sau:<\/em><\/span><\/div>\n
“b) S\u1eeda \u0111\u1ed5i, b\u1ed5 sung kh\u1ed5 \u0111\u1ea7u kho\u1ea3n 3 \u0110i\u1ec1u 15 nh\u01b0 sau: <\/em><\/span><\/div>\n
\u201c3. Ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng \u0111\u01b0\u1ee3c hi\u1ec3u l\u00e0 c\u00f3 ch\u1ee9ng t\u1eeb ch\u1ee9ng minh vi\u1ec7c chuy\u1ec3n ti\u1ec1n t\u1eeb t\u00e0i kho\u1ea3n c\u1ee7a b\u00ean mua sang t\u00e0i kho\u1ea3n c\u1ee7a b\u00ean b\u00e1n (t\u00e0i kho\u1ea3n c\u1ee7a b\u00ean mua v\u00e0 t\u00e0i kho\u1ea3n c\u1ee7a b\u00ean b\u00e1n ph\u1ea3i l\u00e0 t\u00e0i kho\u1ea3n \u0111\u00e3 \u0111\u0103ng k\u00fd ho\u1eb7c th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf. B\u00ean mua kh\u00f4ng c\u1ea7n ph\u1ea3i \u0111\u0103ng k\u00fd ho\u1eb7c th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf t\u00e0i kho\u1ea3n ti\u1ec1n vay t\u1ea1i c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng d\u00f9ng \u0111\u1ec3 thanh to\u00e1n cho nh\u00e0 cung c\u1ea5p) m\u1edf t\u1ea1i c\u00e1c t\u1ed5 ch\u1ee9c cung \u1ee9ng d\u1ecbch v\u1ee5 thanh to\u00e1n theo c\u00e1c h\u00ecnh th\u1ee9c thanh to\u00e1n ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh nh\u01b0 s\u00e9c, u\u1ef7 nhi\u1ec7m chi ho\u1eb7c l\u1ec7nh chi, u\u1ef7 nhi\u1ec7m thu, nh\u1edd thu, th\u1ebb ng\u00e2n h\u00e0ng, th\u1ebb t\u00edn d\u1ee5ng, sim \u0111i\u1ec7n tho\u1ea1i (v\u00ed \u0111i\u1ec7n t\u1eed) v\u00e0 c\u00e1c h\u00ecnh th\u1ee9c thanh to\u00e1n kh\u00e1c theo quy \u0111\u1ecbnh (bao g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p b\u00ean mua thanh to\u00e1n t\u1eeb t\u00e0i kho\u1ea3n c\u1ee7a b\u00ean mua sang t\u00e0i kho\u1ea3n b\u00ean b\u00e1n mang t\u00ean ch\u1ee7 doanh nghi\u1ec7p t\u01b0 nh\u00e2n ho\u1eb7c b\u00ean mua thanh to\u00e1n t\u1eeb t\u00e0i kho\u1ea3n c\u1ee7a b\u00ean mua mang t\u00ean ch\u1ee7 doanh nghi\u1ec7p t\u01b0 nh\u00e2n sang t\u00e0i kho\u1ea3n b\u00ean b\u00e1n n\u1ebfu t\u00e0i kho\u1ea3n n\u00e0y \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd giao d\u1ecbch v\u1edbi c\u01a1 quan thu\u1ebf).\u201d<\/em><\/span><\/div>\n
Theo nh\u1eefng quy \u0111\u1ecbnh tr\u00ean, m\u1ed9t trong nh\u1eefng \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf l\u00e0 b\u00ean mua ph\u1ea3i d\u00f9ng t\u00e0i kho\u1ea3n \u00a0\u0111\u00e3 \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan thu\u1ebf \u0111\u1ec3 thanh to\u00e1n cho b\u00ean b\u00e1n. Vi\u1ec7c \u0111\u0103ng k\u00fd t\u00e0i kho\u1ea3n n\u00e0y, ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 31\/12\/2013 ho\u1eb7c trong v\u00f2ng 10 ng\u00e0y, k\u1ec3 t\u1eeb khi m\u1edf t\u00e0i kho\u1ea3n.<\/span><\/div>\n
\u00a0<\/span><\/div>\n
Qu\u00e1 th\u1eddi h\u1ea1n n\u00eau tr\u00ean, doanh nghi\u1ec7p ch\u01b0a th\u00f4ng b\u00e1o v\u1ec1 t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng v\u1edbi c\u01a1 quan thu\u1ebf th\u00ec b\u1ecb x\u1eed ph\u1ea1t v\u1ec1 h\u00e0nh vi ch\u1eadm th\u00f4ng b\u00e1o thay \u0111\u1ed5i th\u00f4ng tin trong h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 7 Th\u00f4ng t\u01b0 s\u1ed1 166\/2013\/TT-BTC <\/a><\/strong>ng\u00e0y 15\/11\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span><\/div>\n
\u00a0<\/span><\/div>\n
Tr\u01b0\u1eddng h\u1ee3p trong n\u0103m 2014 \u0111\u01a1n v\u1ecb mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 t\u1eeb hai m\u01b0\u01a1i tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean \u0111\u00e3 thanh to\u00e1n qua t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng n\u00eau tr\u00ean nh\u01b0ng ch\u01b0a th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf th\u00ec \u0111\u01a1n v\u1ecb kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o<\/strong> do kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t \u0111\u1ec3 kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o theo quy \u0111\u1ecbnh.<\/span><\/div>\n

2. Thanh to\u00e1n v\u00e0o t\u00e0i kho\u1ea3n c\u1ee7a b\u00ean th\u1ee9 ba l\u00e0 c\u00e1 nh\u00e2n<\/strong><\/span><\/h2>\n
\n

Th\u00f4ng t\u01b0 26\/2015\/TT-BTC <\/a><\/strong>t\u1ea1i \u0110i\u1ec1u 1, Kho\u1ea3n 10 S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 15 Th\u00f4ng t\u01b0 219\/2013\/TT-BTC (\u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 119\/2014\/TT-BTC \u00a0v\u00e0 Th\u00f4ng t\u01b0 s\u1ed1 151\/2014\/TT-BTC<\/a><\/strong> ) nh\u01b0 sau:<\/span><\/p>\n

4. C\u00e1c tr\u01b0\u1eddng h\u1ee3p thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t kh\u00e1c \u0111\u1ec3 kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o g\u1ed3m:<\/em><\/span><\/p>\n

…..<\/em><\/span><\/p>\n

c) Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 mua v\u00e0o \u0111\u01b0\u1ee3c thanh to\u00e1n u\u1ef7 quy\u1ec1n qua b\u00ean th\u1ee9 ba thanh to\u00e1n qua ng\u00e2n h\u00e0ng (bao g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p b\u00ean b\u00e1n y\u00eau c\u1ea7u b\u00ean mua thanh to\u00e1n ti\u1ec1n qua ng\u00e2n h\u00e0ng cho b\u00ean th\u1ee9 ba do b\u00ean b\u00e1n ch\u1ec9 \u0111\u1ecbnh) th\u00ec vi\u1ec7c thanh to\u00e1n theo u\u1ef7 quy\u1ec1n ho\u1eb7c thanh to\u00e1n cho b\u00ean th\u1ee9 ba theo ch\u1ec9 \u0111\u1ecbnh c\u1ee7a b\u00ean b\u00e1n ph\u1ea3i \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 trong h\u1ee3p \u0111\u1ed3ng d\u01b0\u1edbi h\u00ecnh th\u1ee9c v\u0103n b\u1ea3n v\u00e0 b\u00ean th\u1ee9 ba l\u00e0 m\u1ed9t ph\u00e1p nh\u00e2n ho\u1eb7c th\u1ec3 nh\u00e2n \u0111ang ho\u1ea1t \u0111\u1ed9ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/em>\u201d<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 theo c\u00e1c quy \u0111\u1ecbnh tr\u00ean:<\/strong><\/span><\/p>\n

– \u0110\u1ec3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf, khi \u0111\u01b0\u1ee3c\u00a0\u1ee7y quy\u1ec1n thanh to\u00e1n qua t\u00e0i kho\u1ea3n c\u1ee7a b\u00ean th\u1ee9 ba th\u00ec doanh nghi\u1ec7p mua h\u00e0ng\u00a0c\u1ea7n l\u01b0u \u00fd\u00a0c\u00e1c \u0111i\u1ec1u ki\u1ec7n\u00a0sau:<\/span><\/p>\n

+ Thanh to\u00e1n \u1ee7y quy\u1ec1n cho b\u00ean th\u1ee9 ba ph\u1ea3i \u0111\u01b0\u01a1c quy \u0111\u1ecbnh trong h\u1ee3p \u0111\u1ed3ng d\u01b0\u1edbi d\u1ea1ng v\u0103n b\u1ea3n.<\/span><\/p>\n

+ T\u00e0i kho\u1ea3n c\u1ee7a b\u00ean th\u1ee9 ba ph\u1ea3i l\u00e0 m\u1ed9t ph\u00e1p nh\u00e2n ho\u1eb7c th\u1ec3 nh\u00e2n \u0111ang ho\u1ea1t \u0111\u1ed9ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p t\u00e0i kho\u1ea3n c\u00e1 nh\u00e2n \u0111\u00f3 l\u00e0 t\u00e0i kho\u1ea3n mang t\u00ean ch\u1ee7 doanh nghi\u1ec7p t\u01b0 nh\u00e2n v\u00e0 \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd giao d\u1ecbch v\u1edbi c\u01a1 quan thu\u1ebf th\u00ec \u0111\u01b0\u1ee3c coi l\u00e0 thanh to\u00e1n qua ng\u00e2n h\u00e0ng v\u00e0 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o.<\/span><\/p>\n

N\u1ebfu doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ng\u01b0\u1eddi b\u00e1n ch\u1ec9 \u0111\u1ecbnh thanh to\u00e1n v\u00e0o t\u00e0i kho\u1ea3n c\u1ee7a b\u00ean th\u1ee9 ba l\u00e0 t\u00e0i kho\u1ea3n c\u00e1 nh\u00e2n ( kh\u00f4ng ph\u1ea3i ch\u1ee7 doanh nghi\u1ec7p t\u01b0 nh\u00e2n) th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c coi l\u00e0 thanh to\u00e1n qua ng\u00e2n h\u00e0ng v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o.<\/strong><\/span><\/p>\n

Tuy nhi\u00ean vi\u1ec7c x\u00e1c \u0111\u1ecbnh t\u00e0i kho\u1ea3n c\u00e1 nh\u00e2n \u0111\u00f3 c\u00f3 ph\u1ea3i t\u00e0i kho\u1ea3n c\u1ee7a ch\u1ee7 doanh nghi\u1ec7p t\u01b0 nh\u00e2n kh\u00f4ng th\u00ec s\u1ebd r\u1ea5t kh\u00f3 kh\u0103n. V\u00ec th\u1ebf,\u00a0khi ng\u01b0\u1eddi b\u00e1n y\u00eau c\u1ea7u doanh nghi\u1ec7p thanh to\u00e1n ti\u1ec1n h\u00e0ng v\u00e0o t\u00e0i kho\u1ea3n c\u00e1 nh\u00e2n th\u00ec doanh nghi\u1ec7p n\u00ean t\u00ecm hi\u1ec3u r\u00f5 tr\u01b0\u1edbc khi thanh to\u00e1n.\u00a0\u0110\u00e2y ch\u00ednh l\u00e0 l\u00fd do nhi\u1ec1u doanh nghi\u1ec7p khi thanh to\u00e1n ti\u1ec1n y\u00eau c\u1ea7u b\u00ean nh\u1eadn ti\u1ec1n cung c\u1ea5p m\u1eabu 08\u00a0\u0111\u00e3\u00a0\u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan thu\u1ebf, tuy\u00a0\u0111\u00e2y l\u00e0 y\u00eau c\u1ea7u kh\u00f4ng c\u00f3 trong quy\u00a0\u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

Ngo\u00e0i ra, doanh nghi\u1ec7p mua h\u00e0ng, thanh to\u00e1n v\u00e0o t\u00e0i kho\u1ea3n b\u00ean b\u00e1n kh\u00f4ng \u0111\u0103ng \u00a0k\u00fd v\u1edbi c\u01a1 quan thu\u1ebf, c\u0169ng kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ea7u v\u00e0o. M\u1eddi c\u00e1c b\u1ea1n xem b\u00e0i vi\u1ebft :<\/span><\/p>\n

Thanh to\u00e1n v\u00e0o t\u00e0i kho\u1ea3n b\u00ean b\u00e1n kh\u00f4ng \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan thu\u1ebf s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ea7u v\u00e0o<\/a><\/span><\/p>\n

C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c coi l\u00e0 thanh to\u00e1n qua ng\u00e2n h\u00e0ng \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t kh\u1ea9u<\/a><\/span><\/p>\n

\u0110i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o<\/a><\/span><\/p>\n

\u0110i\u1ec1u ki\u1ec7n k\u00ea khai t\u00ednh thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb<\/a><\/span><\/p>\n

\u0110i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf, ho\u00e0n thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u<\/a><\/span><\/p>\n<\/div>\n

 <\/p>\n","protected":false},"excerpt":{"rendered":"

Vi\u1ec7c thanh to\u00e1n b\u1eb1ng nh\u1eefng t\u00e0i kho\u1ea3n ch\u01b0a \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan thu\u1ebf s\u1ebd l\u00e0m cho doanh nghi\u1ec7p c\u00f3 nguy c\u01a1 kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT<\/p>\n","protected":false},"author":7,"featured_media":11514,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[1381],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/11169"}],"collection":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=11169"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/11169\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/11514"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=11169"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=11169"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}