{"id":12699,"date":"2015-09-08T03:40:32","date_gmt":"2015-09-08T03:40:32","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=12699"},"modified":"2015-11-11T01:44:37","modified_gmt":"2015-11-11T01:44:37","slug":"nhung-hau-qua-khi-khong-dang-ky-tai-khoan-ngan-hang-voi-co-quan-thue","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=12699","title":{"rendered":"Nh\u1eefng h\u1eadu qu\u1ea3 khi kh\u00f4ng \u0111\u0103ng k\u00fd t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng v\u1edbi c\u01a1 quan Thu\u1ebf"},"content":{"rendered":"<h2><img decoding=\"async\" loading=\"lazy\" class=\"alignright  wp-image-12703\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/09\/Nh\u1eefng-h\u1eadu-qu\u1ea3-khi-kh\u00f4ng-\u0111\u0103ng-k\u00fd-t\u00e0i-kho\u1ea3n-ng\u00e2n-h\u00e0ng-v\u1edbi-c\u01a1-quan-Thu\u1ebf-300x200.jpg\" alt=\"Nh\u1eefng h\u1eadu qu\u1ea3 khi kh\u00f4ng \u0111\u0103ng k\u00fd t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng v\u1edbi c\u01a1 quan Thu\u1ebf\" width=\"275\" height=\"183\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/09\/Nh\u1eefng-h\u1eadu-qu\u1ea3-khi-kh\u00f4ng-\u0111\u0103ng-k\u00fd-t\u00e0i-kho\u1ea3n-ng\u00e2n-h\u00e0ng-v\u1edbi-c\u01a1-quan-Thu\u1ebf-300x200.jpg 300w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/09\/Nh\u1eefng-h\u1eadu-qu\u1ea3-khi-kh\u00f4ng-\u0111\u0103ng-k\u00fd-t\u00e0i-kho\u1ea3n-ng\u00e2n-h\u00e0ng-v\u1edbi-c\u01a1-quan-Thu\u1ebf.jpg 600w\" sizes=\"(max-width: 275px) 100vw, 275px\" \/><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Kh\u00f4ng \u0111\u0103ng k\u00fd t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng v\u1edbi c\u01a1 quan thu\u1ebf c\u00f3 b\u1ecb ph\u1ea1t kh\u00f4ng? C\u00f3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o? V\u00e0 c\u00f3 \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o chi ph\u00ed h\u1ee3p l\u00fd khi t\u00ednh thu\u1ebf TNDN kh\u00f4ng? <strong><a href=\"https:\/\/centax.dsoftware.vn\" target=\"_blank\">K\u1ebf to\u00e1n Centax<\/a><\/strong> xin chia s\u1ebb v\u1edbi b\u1ea1n nh\u1eefng h\u1eadu qu\u1ea3 khi kh\u00f4ng \u0111\u0103ng k\u00fd t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng v\u1edbi c\u01a1 quan thu\u1ebf \u1edf b\u00e0i vi\u1ebft n\u00e0y.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo <strong>C\u00f4ng v\u0103n 3017\/TCT-KK<\/strong> ng\u00e0y 27\/07\/2015 c\u1ee7a T\u1ed5ng c\u1ee5c thu\u1ebf g\u1eedi C\u1ee5c thu\u1ebf t\u1ec9nh Ngh\u1ec7 An c\u00f3 n\u1ed9i dung nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/09\/Nh\u1eefng-h\u1eadu-qu\u1ea3-khi-kh\u00f4ng-\u0111\u0103ng-k\u00fd-t\u00e0i-kho\u1ea3n-ng\u00e2n-h\u00e0ng-v\u1edbi-c\u01a1-quan-thu\u1ebf1.jpg\"><img decoding=\"async\" loading=\"lazy\" class=\"aligncenter wp-image-18176\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/09\/Nh\u1eefng-h\u1eadu-qu\u1ea3-khi-kh\u00f4ng-\u0111\u0103ng-k\u00fd-t\u00e0i-kho\u1ea3n-ng\u00e2n-h\u00e0ng-v\u1edbi-c\u01a1-quan-thu\u1ebf1.jpg\" alt=\"Nh\u1eefng h\u1eadu qu\u1ea3 khi kh\u00f4ng \u0111\u0103ng k\u00fd t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng v\u1edbi c\u01a1 quan Thu\u1ebf\" width=\"600\" height=\"400\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/09\/Nh\u1eefng-h\u1eadu-qu\u1ea3-khi-kh\u00f4ng-\u0111\u0103ng-k\u00fd-t\u00e0i-kho\u1ea3n-ng\u00e2n-h\u00e0ng-v\u1edbi-c\u01a1-quan-thu\u1ebf1.jpg 600w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/09\/Nh\u1eefng-h\u1eadu-qu\u1ea3-khi-kh\u00f4ng-\u0111\u0103ng-k\u00fd-t\u00e0i-kho\u1ea3n-ng\u00e2n-h\u00e0ng-v\u1edbi-c\u01a1-quan-thu\u1ebf1-300x200.jpg 300w\" sizes=\"(max-width: 600px) 100vw, 600px\" \/><\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>Theo quy \u0111\u1ecbnh tr\u00ean, th\u00ec:<\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">a. N\u1ebfu b\u00ean mua v\u00e0 b\u00ean b\u00e1n \u0111\u00e3 \u0111\u0103ng k\u00fd t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng v\u1edbi c\u01a1 quan thu\u1ebf th\u00ec s\u1ebd \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT v\u00e0 \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o chi ph\u00ed h\u1ee3p l\u00fd khi t\u00ednh thu\u1ebf TNDN<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">b. N\u1ebfu b\u00ean mua kh\u00f4ng \u0111\u0103ng k\u00fd t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng v\u1edbi c\u01a1 quan thu\u1ebf theo M\u1eabu 08\/MST th\u00ec s\u1ebd b\u1ecb x\u1eed ph\u1ea1t v\u1ec1 t\u1ed9i ch\u1eadm n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u1ed3ng th\u1eddi c\u00f3 2 tr\u01b0\u1eddng h\u1ee3p sau:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ebfu b\u00ean b\u00e1n c\u0169ng ch\u01b0a \u0111\u0103ng k\u00fd t\u00e0i kho\u1ea3n \u0111\u00f3 v\u1edbi c\u01a1 quan thu\u1ebf th\u00ec: B\u00ean b\u00e1n s\u1ebd b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u0103ng k\u00fd thu\u1ebf li\u00ean quan \u0111\u1ebfn th\u00f4ng tin t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng. Ng\u01b0\u1eddi mua s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, ho\u00e0n s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u00f3 li\u00ean quan v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb \u0111\u1ec3 t\u00ednh thu\u1ebf TNDN<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ebfu b\u00ean b\u00e1n \u0111\u00e3 \u0111\u0103ng k\u00fd t\u00e0i kho\u1ea3n \u0111\u00f3 v\u1edbi c\u01a1 quan thu\u1ebf nh\u1eefng qu\u00e1 th\u1eddi h\u1ea1n quy \u0111\u1ecbnh ho\u1eb7c b\u00ean mua n\u1ed9p b\u1ed5 sung m\u1eabu 08\/MST tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf c\u00f3 quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra th\u00ec C\u01a1 quan thu\u1ebf s\u1ebd ki\u1ec3m tra v\u00e0 xem x\u00e9t vi\u1ec7c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT v\u00e0 chi ph\u00ed h\u1ee3p l\u00fd<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>Ch\u00fa \u00fd:<\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>Khi thay \u0111\u1ed5i th\u00f4ng tin v\u1ec1\u00a0t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng th\u00ec trong th\u1eddi h\u1ea1n 10 ng\u00e0y ph\u1ea3i \u0111\u0103ng k\u00fd M\u1eabu 08\/MST v\u1edbi c\u01a1 quan thu\u1ebf ( k\u1ec3 c\u1ea3 m\u1edf t\u00e0i kho\u1ea3n hay\u00a0\u0111\u00f3ng t\u00e0i kho\u1ea3n)<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">M\u1eddi b\u1ea1n\u00a0\u0111\u1ecdc tham kh\u1ea3o th\u00eam c\u00e1c b\u00e0i vi\u1ebft sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><a href=\"https:\/\/centax.dsoftware.vn\/khong-duoc-khau-tru-thue-gtgt-khi-thanh-toan-voi-nhung-tai-khoan-khong-phu-hop\/\">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<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><a href=\"https:\/\/centax.dsoftware.vn\/thanh-toan-vao-tai-khoan-ben-ban-khong-dang-ky-voi-co-quan-thue-se-khong-duoc-khau-tru-thue-dau-vao\/\">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<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/cac-truong-hop-duoc-coi-la-thanh-toan-khong-dung-tien-mat\/\" target=\"_blank\">C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c coi l\u00e0 thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/hoa-don-le-do-co-quan-thue-cap-co-phai-thanh-toan-qua-ngan-hang-khong\/\" target=\"_blank\">H\u00f3a \u0111\u01a1n l\u1ebb do c\u01a1 quan thu\u1ebf c\u1ea5p c\u00f3 ph\u1ea3i thanh to\u00e1n qua ng\u00e2n h\u00e0ng kh\u00f4ng?<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/cac-truong-hop-duoc-coi-la-thanh-toan-qua-ngan-hang-doi-voi-hoat-dong-xuat-khau\/\" target=\"_blank\">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<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/quy-dinh-moi-tu-2015-ke-khai-dieu-chinh-doi-voi-nhung-hoa-don-tren-20-trieu-da-ke-khai-khau-tru-thue-nhung-thanh-toan-bang-tien-mat\/\" target=\"_blank\">Quy \u0111\u1ecbnh m\u1edbi t\u1eeb 2015: K\u00ea khai \u0111i\u1ec1u ch\u00ednh \u0111\u1ed1i v\u1edbi nh\u01b0ng h\u00f3a \u0111\u01a1n tr\u00ean 20 tri\u1ec7u \u0111\u00e3 k\u00ea khai kh\u1ea5u tr\u1eeb thu\u1ebf nh\u01b0ng thanh to\u00e1n b\u1eb1ng ti\u1ec1n m\u1eb7t<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/quy-dinh-tu-2015-ve-phu-cap-an-trua-va-trang-phuc-cho-nguoi-lao-dong\/\" target=\"_blank\">Quy \u0111\u1ecbnh 2015 v\u1ec1 ph\u1ee5 c\u1ea5p \u0103n tr\u01b0a v\u00e0 trang ph\u1ee5c cho ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Nh\u1eefng h\u1eadu qu\u1ea3 khi kh\u00f4ng \u0111\u0103ng k\u00fd t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng v\u1edbi c\u01a1 quan Thu\u1ebf nh\u01b0 th\u1ebf n\u00e0o? Ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh ra sao? K\u1ebf to\u00e1n Centax m\u1eddi b\u1ea1n \u0111\u1ecdc tham kh\u1ea3o b\u00e0i vi\u1ebft sau<\/p>\n","protected":false},"author":7,"featured_media":12725,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[1582],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/12699"}],"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=12699"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/12699\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/12725"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=12699"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=12699"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}