{"id":14183,"date":"2015-09-28T14:35:31","date_gmt":"2015-09-28T14:35:31","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=14183"},"modified":"2015-09-30T23:27:42","modified_gmt":"2015-09-30T23:27:42","slug":"thu-tuc-ho-so-thanh-toan-tam-ung-hoan-ung","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=14183","title":{"rendered":"Th\u1ee7 t\u1ee5c, h\u1ed3 s\u01a1 thanh to\u00e1n t\u1ea1m \u1ee9ng, ho\u00e0n \u1ee9ng"},"content":{"rendered":"<h2><img decoding=\"async\" loading=\"lazy\" class=\"alignright wp-image-14188 size-medium\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/09\/Th\u1ee7-t\u1ee5c-h\u1ed3-s\u01a1-thanh-to\u00e1n-t\u1ea1m-\u1ee9ng-ho\u00e0n-\u1ee9ng-\u1ea3nh-ch\u00ednh-300x200.jpg\" alt=\"Th\u1ee7 t\u1ee5c, h\u1ed3 s\u01a1 thanh to\u00e1n t\u1ea1m \u1ee9ng, ho\u00e0n \u1ee9ng - \u1ea3nh ch\u00ednh\" width=\"300\" height=\"200\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/09\/Th\u1ee7-t\u1ee5c-h\u1ed3-s\u01a1-thanh-to\u00e1n-t\u1ea1m-\u1ee9ng-ho\u00e0n-\u1ee9ng-\u1ea3nh-ch\u00ednh-300x200.jpg 300w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/09\/Th\u1ee7-t\u1ee5c-h\u1ed3-s\u01a1-thanh-to\u00e1n-t\u1ea1m-\u1ee9ng-ho\u00e0n-\u1ee9ng-\u1ea3nh-ch\u00ednh.jpg 750w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">R\u1ea5t nhi\u1ec1u k\u1ebf to\u00e1n v\u1eabn c\u00f2n l\u00fang t\u00fang v\u1ec1 th\u1ee7 t\u1ee5c, h\u1ed3 s\u01a1n t\u1ea1m\u00a0\u1ee9ng, ho\u00e0n\u00a0\u1ee9ng trong c\u00f4ng vi\u1ec7c c\u1ee7a m\u00ecnh.\u00a0\u0110\u1ec3 l\u00e0m r\u00f5 v\u1ea5n\u00a0\u0111\u1ec1 n\u00e0y, <a href=\"https:\/\/centax.dsoftware.vn\/gioi-thieu-ve-ke-toan-centax\/\" target=\"_blank\">K\u1ebf to\u00e1n Centax<\/a> xin chia s\u1ebb b\u00e0i vi\u1ebft\u00a0Th\u1ee7 t\u1ee5c, h\u1ed3 s\u01a1 thanh to\u00e1n t\u1ea1m \u1ee9ng, ho\u00e0n \u1ee9ng.<\/span><\/p>\n<h2><span style=\"font-size: 14pt; color: #000000; font-family: helvetica, arial, sans-serif;\">1. Nguy\u00ean t\u1eafc qu\u1ea3n l\u00fd t\u1ea1m\u00a0\u1ee9ng<\/span><\/h2>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">Kho\u1ea3n t\u1ea1m \u1ee9ng l\u00e0 m\u1ed9t kho\u1ea3n ti\u1ec1n ho\u1eb7c v\u1eadt t\u01b0 do doanh nghi\u1ec7p giao cho ng\u01b0\u1eddi nh\u1eadn t\u1ea1m \u1ee9ng \u0111\u1ec3 th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 s\u1ea3n xu\u1ea5t, kinh doanh ho\u1eb7c gi\u1ea3i quy\u1ebft m\u1ed9t c\u00f4ng vi\u1ec7c n\u00e0o \u0111\u00f3 \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t. Ng\u01b0\u1eddi nh\u1eadn t\u1ea1m \u1ee9ng ph\u1ea3i l\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0m vi\u1ec7c t\u1ea1i doanh nghi\u1ec7p. \u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi nh\u1eadn t\u1ea1m \u1ee9ng th\u01b0\u1eddng xuy\u00ean (Thu\u1ed9c c\u00e1c b\u1ed9 ph\u1eadn cung \u1ee9ng v\u1eadt t\u01b0, qu\u1ea3n tr\u1ecb, h\u00e0nh ch\u00ednh) ph\u1ea3i \u0111\u01b0\u1ee3c Gi\u00e1m \u0111\u1ed1c ch\u1ec9 \u0111\u1ecbnh b\u1eb1ng v\u0103n b\u1ea3n.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">Ng\u01b0\u1eddi nh\u1eadn t\u1ea1m \u1ee9ng (C\u00f3 t\u01b0 c\u00e1ch c\u00e1 nh\u00e2n hay t\u1eadp th\u1ec3) ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1edbi doanh nghi\u1ec7p v\u1ec1 s\u1ed1 \u0111\u00e3 nh\u1eadn t\u1ea1m \u1ee9ng v\u00e0 ch\u1ec9 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng t\u1ea1m \u1ee9ng theo \u0111\u00fang m\u1ef1c \u0111\u00edch v\u00e0 n\u1ed9i dung c\u00f4ng vi\u1ec7c \u0111\u00e3 \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t. N\u1ebfu s\u1ed1 ti\u1ec1n nh\u1eadn t\u1ea1m \u1ee9ng kh\u00f4ng s\u1eed d\u1ee5ng ho\u1eb7c kh\u00f4ng s\u1eed d\u1ee5ng h\u1ebft ph\u1ea3i n\u1ed9p l\u1ea1i qu\u1ef9. Ng\u01b0\u1eddi nh\u1eadn t\u1ea1m \u1ee9ng kh\u00f4ng \u0111\u01b0\u1ee3c chuy\u1ec3n s\u1ed1 ti\u1ec1n t\u1ea1m \u1ee9ng cho ng\u01b0\u1eddi kh\u00e1c s\u1eed d\u1ee5ng.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">Khi ho\u00e0n th\u00e0nh, k\u1ebft th\u00fac c\u00f4ng vi\u1ec7c \u0111\u01b0\u1ee3c giao, ng\u01b0\u1eddi nh\u1eadn t\u1ea1m \u1ee9ng ph\u1ea3i l\u1eadp b\u1ea3ng thanh to\u00e1n t\u1ea1m \u1ee9ng (K\u00e8m theo ch\u1ee9ng t\u1eeb g\u1ed1c) \u0111\u1ec3 thanh to\u00e1n to\u00e0n b\u1ed9, d\u1ee9t \u0111i\u1ec3m (Theo t\u1eebng l\u1ea7n, t\u1eebng kho\u1ea3n) s\u1ed1 t\u1ea1m \u1ee9ng \u0111\u00e3 nh\u1eadn, s\u1ed1 t\u1ea1m \u1ee9ng \u0111\u00e3 s\u1eed d\u1ee5ng v\u00e0 kho\u1ea3n ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 \u0111\u00e3 nh\u1eadn t\u1ea1m \u1ee9ng v\u1edbi s\u1ed1 \u0111\u00e3 s\u1eed d\u1ee5ng (n\u1ebfu c\u00f3). Kho\u1ea3n t\u1ea1m \u1ee9ng s\u1eed d\u1ee5ng kh\u00f4ng h\u1ebft n\u1ebfu kh\u00f4ng n\u1ed9p l\u1ea1i qu\u1ef9 th\u00ec t\u00ednh tr\u1eeb v\u00e0o l\u01b0\u01a1ng c\u1ee7a ng\u01b0\u1eddi nh\u1eadn t\u1ea1m \u1ee9ng. Tr\u01b0\u1eddng h\u1ee3p chi qu\u00e1 s\u1ed1 nh\u1eadn t\u1ea1m \u1ee9ng th\u00ec doanh nghi\u1ec7p s\u1ebd chi b\u1ed5 sung s\u1ed1 c\u00f2n thi\u1ebfu.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">Ph\u1ea3i thanh to\u00e1n d\u1ee9t \u0111i\u1ec3m kho\u1ea3n t\u1ea1m \u1ee9ng k\u1ef3 tr\u01b0\u1edbc m\u1edbi \u0111\u01b0\u1ee3c nh\u1eadn t\u1ea1m \u1ee9ng k\u1ef3 sau.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">K\u1ebf to\u00e1n ph\u1ea3i m\u1edf s\u1ed5 k\u1ebf to\u00e1n chi ti\u1ebft theo d\u00f5i cho t\u1eebng ng\u01b0\u1eddi nh\u1eadn t\u1ea1m \u1ee9ng v\u00e0 ghi ch\u00e9p \u0111\u1ea7y \u0111\u1ee7 t\u00ecnh h\u00ecnh nh\u1eadn, thanh to\u00e1n t\u1ea1m \u1ee9ng theo t\u1eebng l\u1ea7n t\u1ea1m \u1ee9ng.\u00a0<\/span><\/li>\n<\/ul>\n<h2><span style=\"font-size: 14pt; color: #000000; font-family: helvetica, arial, sans-serif;\">2. \u00a0Th\u1ee7 t\u1ee5c v\u00e0 ch\u1ee9ng t\u1eeb t\u1ea1m\u00a0\u1ee9ng<\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><strong>2.1. T\u1ea1m\u00a0\u1ee9ng\u00a0\u0111i c\u00f4ng t\u00e1c ph\u00ed<\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">H\u1ed3 s\u01a1 t\u1ea1m \u1ee9ng ban \u0111\u1ea7u<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">\u0110\u1ec1 xu\u1ea5t c\u00f4ng t\u00e1c<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">D\u1ef1 to\u00e1n chi cho \u0111o\u00e0n c\u00f4ng t\u00e1c<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">Quy\u1ebft \u0111\u1ecbnh c\u1ee7a gi\u00e1m \u0111\u1ed1c \u0111i\u1ec1u c\u1eed \u0111i c\u00f4ng t\u00e1c<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">L\u1ecbch tr\u00ecnh c\u00f4ng t\u00e1c;<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">Phi\u1ebfu b\u00e1o gi\u00e1 v\u00e9 m\u00e1y bay k\u00e8m theo h\u1ed3 s\u01a1 \u0111\u1eb7t ch\u1ed7 c\u1ee7a h\u00e3ng h\u00e0ng kh\u00f4ng (\u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c thanh to\u00e1n v\u00e9 m\u00e1y bay);<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">Gi\u1ea5y m\u1eddi c\u00f3 li\u00ean quan \u0111\u1ebfn chi ph\u00ed t\u00e0i ch\u00ednh (n\u1ebfu c\u00f3).<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">\u0110\u01a1n v\u1ecb b\u1ed9 ph\u1eadn l\u1eadp k\u1ebf ho\u1ea1ch c\u00f4ng t\u00e1c: n\u01a1i \u0111i, n\u01a1i c\u1ea7n \u0111\u1ebfn, bao nhi\u00eau ng\u00e0y,<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">\u0110\u1ec1 ngh\u1ecb t\u1ea1m \u1ee9ng ti\u1ec1n \u0111i c\u00f4ng t\u00e1c, ghi \u0111\u1ea7y \u0111\u1ee7, r\u00f5 r\u00e0ng s\u1ed1 ti\u1ec1n c\u1ea7n t\u1ea1m \u1ee9ng, n\u1ed9i dung c\u1ea7n t\u1ea1m \u1ee9ng, ng\u00e0y ho\u00e0n \u1ee9ng l\u1ea1i cho C\u00f4ng ty\u2026 tr\u00ecnh c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t theo quy \u0111\u1ecbnh;<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">Sau khi \u0111\u01b0\u1ee3c duy\u1ec7t, Ph\u00f2ng TC \u2013 KT l\u1eadp phi\u1ebfu chi ti\u1ec1n (theo M\u1eabu s\u1ed1: 02-TT) cho ng\u01b0\u1eddi \u0111\u1ec1 ngh\u1ecb thanh to\u00e1n, th\u1ee7 q\u0169y chi ti\u1ec1n, ng\u01b0\u1eddi nh\u1eadn ti\u1ec1n ph\u1ea3i k\u00fd, ghi r\u00f5 h\u1ecd t\u00ean \u0111\u1ea7y \u0111\u1ee7.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><strong>2.2 T\u1ea1m\u00a0\u1ee9ng cho \u00a0nh\u00e2n vi\u00ean mua h\u00e0ng ho\u00e1 v\u1eadt t\u01b0<\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">Th\u1ee7 t\u1ee5c ban\u00a0\u0111\u1ea7u<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">\u0110\u1ec1 ngh\u1ecb mua h\u00e0ng ho\u00e1 , v\u1eadt t\u01b0 ghi r\u00f5 m\u1eb7t h\u00e0ng, \u0111\u01a1n gi\u00e1, s\u1ed1 l\u01b0\u1ee3ng c\u1ea7n mua\u00a0c\u00f3 ph\u00ea duy\u1ec7t c\u1ee7a c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n;<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">H\u1ee3p\u00a0\u0111\u1ed3ng ho\u1eb7c B\u00e1o gi\u00e1.<\/span><\/li>\n<\/ul>\n<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt;\">3. H\u1ed3 \u00a0s\u01a1 thanh to\u00e1n t\u1ea1m\u00a0\u1ee9ng<\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">3.1 Thanh to\u00e1n t\u1ea1m\u00a0\u1ee9ng c\u00f4ng t\u00e1c ph\u00ed<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">Gi\u1ea5y \u0111\u1ec1 ngh\u1ecb thanh to\u00e1n (theo m\u1eabu 05-TT)<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">Phi\u1ebfu chi ti\u1ec1n n\u1ebfu l\u00e0 ti\u1ec1n m\u1eb7t, \u1ee6y nhi\u1ec7m chi n\u1ebfu l\u00e0 chuy\u1ec3n kho\u1ea3n<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">B\u1ea3ng k\u00ea chi ti\u1ebft t\u1eebng kho\u1ea3n chi ph\u00ed<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">Quy\u1ebft \u0111\u1ecbnh c\u1eed \u0111i c\u00f4ng t\u00e1c: n\u01a1i \u0111i n\u01a1i \u0111\u1ebfn, th\u1eddi gian c\u00f4ng t\u00e1c<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">B\u1ea3ng quy\u1ebft to\u00e1n c\u00f4ng t\u00e1c ph\u00ed ho\u00e0n th\u00e0nh k\u00e8m theo ho\u00e1 \u0111\u01a1n t\u00e0i ch\u00ednh h\u1ee3p l\u1ec7 thanh to\u00e1n ti\u1ec1n \u0103n, \u1edf, c\u00e1c ch\u1ee9ng t\u1eeb kh\u00e1c nh\u01b0 v\u00e9 t\u00e0u xe, c\u1ea7u ph\u00e0, \u0111\u01b0\u1eddng&#8230; c\u01b0\u1edbc h\u00e0nh l\u00fd (n\u1ebfu c\u00f3).<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">Ho\u00e1 \u0111\u01a1n t\u00e0i ch\u00ednh (B\u1ea3n g\u1ed1c + b\u1ea3n copy)N\u1ebfu v\u01b0\u1ee3t khung cho ph\u00e9p c\u1ee7a c\u00f4ng t\u00e1c ph\u00ed th\u00ec c\u0103n c\u1ee9 t\u00ecnh h\u00ecnh th\u1ef1c t\u1ebf v\u00e0 c\u00e1c ch\u1ee9ng t\u1eeb h\u1ee3p l\u00fd h\u1ee3p l\u1ec7 c\u00f4ng ty chi ti\u1ec1n tr\u1ea3 l\u1ea1i ng\u01b0\u1eddi \u0111i c\u00f4ng t\u00e1c, n\u1ebfu th\u1eeba so v\u1edbi d\u1ef1 to\u00e1n c\u00f4ng t\u00e1c ph\u00ed th\u00ec ph\u1ea3i ho\u00e0n nh\u1eadp l\u1ea1i qu\u1ef9, ho\u1eb7c tr\u1eeb v\u00e0o l\u01b0\u01a1ng.<\/span><\/li>\n<\/ul>\n<p><span style=\"color: #ff0000; font-family: helvetica, arial, sans-serif;\"><strong>L\u01b0u \u00fd:<\/strong> <\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\"><em>Khi l\u00e0m thanh to\u00e1n chi ph\u00ed \u0111i c\u00f4ng t\u00e1c ph\u1ea3i theo quy \u0111\u1ecbnh.\u00a0<\/em><\/span><span style=\"font-family: helvetica, arial, sans-serif;\"><em>Ch\u1ee9ng t\u1eeb thanh to\u00e1n b\u1eb1ng ti\u1ebfng n\u01b0\u1edbc ngo\u00e0i ph\u1ea3i c\u00f3 phi\u00ean d\u1ecbch sang ti\u1ebfng vi\u1ec7t. c\u0103n c\u1ee9 c\u00e1c ch\u1ee9ng t\u1eeb tr\u00ean c\u00f4ng ty thanh quy\u1ebft to\u00e1n v\u1edbi ng\u01b0\u1eddi \u0111\u01b0\u1ee3c c\u1ee9 \u0111i c\u00f4ng t\u00e1c<\/em><\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\"><em>N\u1ebfu s\u1eed d\u1ee5ng d\u1ecbch ph\u00f2ng ngh\u1ec9 kh\u00e1ch s\u1ea1n ph\u1ea3i ho\u00e1 \u0111\u01a1n GTGT, n\u1ebfu l\u00e0 \u0111i m\u00e1y bay ph\u1ea3i c\u00f3 c\u00e1c ch\u1ee9ng t\u1eeb l\u00e0m c\u0103n c\u1ee9 \u0111\u1ec3 t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb l\u00e0 v\u00e9 m\u00e1y bay \u0111i\u1ec7n t\u1eed, th\u1ebb l\u00ean m\u00e1y bay (boarding pass) v\u00e0 ch\u1ee9ng t\u1eeb thanh to\u00e1n c\u1ee7a doanh nghi\u1ec7p c\u00f3 c\u00e1 nh\u00e2n tham gia h\u00e0nh tr\u00ecnh v\u1eadn chuy\u1ec3n.<\/em><\/span><\/li>\n<\/ul>\n<p>Chi ti\u1ebft xem t\u1ea1i:<\/p>\n<p><a href=\"https:\/\/centax.dsoftware.vn\/quy-dinh-thue-ve-chi-phi-cong-tac-trong-nuoc-tu-nam-2015\/\">Quy \u0111\u1ecbnh thu\u1ebf v\u1ec1 chi ph\u00ed c\u00f4ng t\u00e1c trong n\u01b0\u1edbc t\u1eeb n\u0103m 2015<\/a><\/p>\n<p><a href=\"https:\/\/centax.dsoftware.vn\/quy-dinh-thue-ve-chi-phi-cong-tac-nuoc-ngoai-tu-nam-2015\/\">Quy \u0111\u1ecbnh thu\u1ebf v\u1ec1 chi ph\u00ed c\u00f4ng t\u00e1c n\u01b0\u1edbc ngo\u00e0i t\u1eeb n\u0103m 2015<\/a><\/p>\n<h2><span style=\"font-size: 14pt; color: #000000; font-family: helvetica, arial, sans-serif;\">4. Quy tr\u00ecnh t\u1ea1m \u1ee9ng, thanh to\u00e1n ti\u1ec1n t\u1ea1m \u1ee9ng c\u00e1 nh\u00e2n<\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><strong>4.1. Chi t\u1ea1m \u1ee9ng<\/strong><\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">\u0110\u1ec1 ngh\u1ecb t\u1ea1m \u1ee9ng (theo m\u1eabu)<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">\u0110\u1ec1 xu\u1ea5t t\u1ea1m \u1ee9ng (b\u1ea3n copy)<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"color: #ff0000;\"><strong>L\u01b0u \u00fd<\/strong><\/span>: <em>Tr\u00ean \u0111\u1ec1 ngh\u1ecb t\u1ea1m \u1ee9ng ph\u1ea3i ghi r\u00f5 th\u1eddi h\u1ea1n thanh to\u00e1n<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><strong>4.2 Thanh to\u00e1n ti\u1ec1n t\u1ea1m \u1ee9ng<\/strong><\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">\u0110\u1ec1 ngh\u1ecb thanh to\u00e1n ti\u1ec1n t\u1ea1m \u1ee9ng (theo m\u1eabu 04-TT)<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">\u0110\u1ec1 xu\u1ea5t (b\u1ea3n g\u1ed1c)<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">Ho\u00e1 \u0111\u01a1n t\u00e0i ch\u00ednh (n\u1ebfu c\u00f3) (B\u1ea3n g\u1ed1c + B\u1ea3n copy)<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">B\u1ea3ng k\u00ea chi ti\u1ebft (n\u1ebfu c\u00f3 nhi\u1ec1u kho\u1ea3n thanh to\u00e1n)<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"color: #ff0000;\"><strong>L\u01b0u \u00fd 1:<\/strong><\/span> <\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><em>C\u00e1n b\u1ed9 l\u00e0m t\u1ea1m \u1ee9ng ph\u1ea3i ho\u00e0n \u1ee9ng h\u1ebft kho\u1ea3n t\u1ea1m \u1ee9ng n\u00e0y th\u00ec m\u1edbi \u0111\u01b0\u1ee3c t\u1ea1m \u1ee9ng ti\u1ebfp kho\u1ea3n kh\u00e1c. \u0110\u1ec1 ngh\u1ecb c\u00e1n b\u1ed9 l\u00e0m t\u1ea1m \u1ee9ng c\u00f3 tr\u00e1ch nhi\u1ec7m thanh to\u00e1n t\u1ea1m \u1ee9ng theo \u0111\u00fang th\u1eddi h\u1ea1n ghi tr\u00ean \u0110\u1ec1 ngh\u1ecb t\u1ea1m \u1ee9ng. N\u1ebfu \u0111\u1ebfn th\u1eddi h\u1ea1n thanh to\u00e1n t\u1ea1m \u1ee9ng m\u00e0 c\u00e1n b\u1ed9 l\u00e0m t\u1ea1m \u1ee9ng ch\u01b0a ho\u00e0n \u1ee9ng, \u0111\u1ec1 ngh\u1ecb c\u00f3 gi\u1ea3i tr\u00ecnh c\u1ee5 th\u1ec3 v\u1edbi Ph\u00f2ng k\u1ebf to\u00e1n.<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"color: #ff0000;\"><strong>L\u01b0u \u00fd 2:<\/strong><\/span>\u00a0<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">V\u1ec1 ho\u00e1 \u0111\u01a1n\u00a0GTGT khi l\u00e0m thanh to\u00e1n:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">&#8211; Ghi \u0111\u1ee7 Ng\u00e0y, th\u00e1ng ,n\u0103m<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\"> &#8211; Ghi \u0111\u1ea7y \u0111\u1ee7 t\u00ean, \u0111\u1ecba ch\u1ec9, M\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a c\u00f4ng ty<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\"> &#8211; K\u00fd ghi r\u00f5 h\u1ecd t\u00ean c\u1ee7a ng\u01b0\u1eddi mua h\u00e0ng, ng\u01b0\u1eddi b\u00e1n h\u00e0ng tr\u00ean c\u1ea3 ba li\u00ean H\u0110 (n\u1ebfu kh\u00f4ng ph\u1ea3i ghi b\u00e1n h\u00e0ng qua \u0111i\u1ec7n tho\u1ea1i d\u01b0\u1edbi ng\u01b0\u1eddi mua h\u00e0ng).<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\"> &#8211; Ng\u01b0\u1eddi l\u00e0m thanh to\u00e1n ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 ho\u00e1 \u0111\u01a1n GTGT m\u00e0 m\u00ecnh l\u00e0m thanh to\u00e1n (ngu\u1ed3n g\u1ed1c c\u1ee7a H\u0110).<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\"> &#8211; H\u00f3a \u0111\u01a1n GTGT t\u1eeb 20.000.000 tr\u1edf l\u00ean \u0111\u1ec3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf ph\u1ea3i chuy\u1ec3n kho\u1ea3n thanh to\u00e1n b\u1eb1ng t\u00e0i kho\u1ea3n c\u00f4ng ty<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\"> &#8211; T\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2009, c\u00e1c kho\u1ea3n thanh to\u00e1n v\u1edbi s\u1ed1 ti\u1ec1n t\u1eeb 20.000.000\u0111 tr\u1edf l\u00ean, \u0111\u1ec1 ngh\u1ecb l\u00e0m Gi\u1ea5y \u0111\u1ec1 ngh\u1ecb thanh to\u00e1n b\u1eb1ng chuy\u1ec3n kho\u1ea3n.\u00a0(Tu\u1ef3 tr\u01b0\u1eddng h\u1ee3p s\u1ebd c\u00f3 ch\u1ee9ng t\u1eeb ph\u00f9 h\u1ee3p )<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><strong>4.3. H\u1ed3 s\u01a1 thanh to\u00e1n ti\u1ec1n t\u1ea1m \u1ee9ng<\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">H\u1ed3 s\u01a1 thanh to\u00e1n ti\u1ec1n t\u1ea1m\u00a0\u1ee9ng ph\u1ea3i\u00a0\u0111\u01b0\u1ee3c t\u1eadp h\u1ee3p\u00a0\u0111\u1ea7y\u00a0\u0111\u1ee7 c\u00e1c ch\u1ee9ng t\u1eeb sau<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8211; Gi\u1ea5y t\u1ea1m\u00a0\u1ee9ng<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8211; Gi\u1ea5y\u00a0\u0111\u1ec1 ngh\u1ecb thanh to\u00e1n, trong\u00a0\u0111\u00f3 ghi r\u00f5 nh\u1eefng kho\u1ea3n ti\u1ec1n t\u1ea1m\u00a0\u1ee9ng, c\u00e1c kho\u1ea3n chi<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8211; S\u1ed1 ti\u1ec1n n\u1ed9p l\u1ea1i, hay c\u1ea7n \u00a0chi th\u00eam<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8211; C\u00e1c ch\u1ee9ng t\u1eeb k\u00e8m theo c\u1ee7a c\u00e1c kho\u1ea3n chi\u00a0<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8211; Gi\u1ea5y c\u00f4ng t\u00e1c ( n\u1ebfu thanh to\u00e1n c\u00f4ng t\u00e1c ph\u00ed)<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">Sau khi c\u00f3 \u0111\u1ea7y \u0111\u1ee7 ch\u1eef k\u00fd c\u1ee7a L\u00e3nh \u0111\u1ea1o ph\u00f2ng K\u1ebf to\u00e1n v\u00e0 Ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 v\u00e0 c\u00e1n b\u1ed9 thanh to\u00e1n t\u1ea1m \u1ee9ng, K\u1ebf to\u00e1n thanh to\u00e1n l\u01b0u gi\u1eef th\u00e0nh t\u1eebng th\u00e1ng v\u00e0 l\u1eadp m\u1ed9t b\u1ea3ng k\u00ea c\u00e1c phi\u1ebfu thanh to\u00e1n t\u1ea1m \u1ee9ng s\u1eafp x\u1ebfp theo th\u1ee9 t\u1ef1 ng\u00e0y th\u00e1ng ph\u00e1t sinh. Sau m\u1ed7i qu\u00fd, l\u01b0u v\u00e0o m\u1ed9t file.<\/span><\/p>\n<h2><span style=\"font-size: 14pt; color: #000000; font-family: helvetica, arial, sans-serif;\">5. \u0110\u1ecbnh kho\u1ea3n nghi\u1ec7p v\u1ee5<\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><strong>5.1. Khi t\u1ea1m \u1ee9ng ti\u1ec1n m\u1eb7t ho\u1eb7c v\u1eadt t\u01b0 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng trong \u0111\u01a1n v\u1ecb, ghi:<\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">N\u1ee3 TK 141 &#8211; T\u1ea1m \u1ee9ng<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\"> \u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 111, 112, 152,. . .<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><strong>5.2. Khi th\u1ef1c hi\u1ec7n xong c\u00f4ng vi\u1ec7c \u0111\u01b0\u1ee3c giao, ng\u01b0\u1eddi nh\u1eadn t\u1ea1m \u1ee9ng l\u1eadp B\u1ea3ng thanh to\u00e1n t\u1ea1m \u1ee9ng k\u00e8m theo c\u00e1c ch\u1ee9ng t\u1eeb g\u1ed1c \u0111\u00e3 \u0111\u01b0\u1ee3c k\u00fd duy\u1ec7t \u0111\u1ec3 quy\u1ebft to\u00e1n kho\u1ea3n t\u1ea1m \u1ee9ng, ghi:<\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">N\u1ee3 c\u00e1c TK 152, 153, 156, 241, 331, 621, 623, 627, 642,. . .<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\">\u00a0 \u00a0 \u00a0 C\u00f3 TK 141 &#8211; T\u1ea1m \u1ee9ng.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><strong>5.3. C\u00e1c kho\u1ea3n t\u1ea1m \u1ee9ng chi (ho\u1eb7c s\u1eed d\u1ee5ng) kh\u00f4ng h\u1ebft, ph\u1ea3i nh\u1eadp l\u1ea1i qu\u1ef9, ho\u1eb7c tr\u1eeb v\u00e0o l\u01b0\u01a1ng c\u1ee7a ng\u01b0\u1eddi nh\u1eadn t\u1ea1m \u1ee9ng, ghi:<\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">N\u1ee3 TK 111 &#8211; Ti\u1ec1n m\u1eb7t<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\"> N\u1ee3 TK 334 &#8211; Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\">\u00a0 \u00a0 \u00a0 C\u00f3 TK 141 &#8211; T\u1ea1m \u1ee9ng.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><strong>5.4. Tr\u01b0\u1eddng h\u1ee3p s\u1ed1 th\u1ef1c chi \u0111\u00e3 \u0111\u01b0\u1ee3c duy\u1ec7t l\u1edbn h\u01a1n s\u1ed1 \u0111\u00e3 nh\u1eadn t\u1ea1m \u1ee9ng, k\u1ebf to\u00e1n l\u1eadp phi\u1ebfu chi \u0111\u1ec3 thanh to\u00e1n th\u00eam cho ng\u01b0\u1eddi nh\u1eadn t\u1ea1m \u1ee9ng, ghi:<\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">N\u1ee3 c\u00e1c TK 152, 153, 156, 241, 331, 621, 623, 627,. . .<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\">\u00a0 \u00a0 \u00a0 C\u00f3 TK 111 &#8211; Ti\u1ec1n m\u0103t.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o c\u00e1c b\u00e0i vi\u1ebft c\u00f3 li\u00ean quan kh\u00e1c:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><a href=\"https:\/\/centax.dsoftware.vn\/so-do-ke-toan-tam-ung-theo-thong-tu-2002014tt-btc\/\">S\u01a1 \u0111\u1ed3 k\u1ebf to\u00e1n t\u1ea1m \u1ee9ng theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><a href=\"https:\/\/centax.dsoftware.vn\/cach-hach-toan-khoan-tam-ung-tk-411\/\">C\u00e1ch h\u1ea1ch to\u00e1n t\u00e0i kho\u1ea3n t\u1ea1m \u1ee9ng &#8211; TK 141<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><a href=\"https:\/\/centax.dsoftware.vn\/so-do-ke-toan-chi-phi-san-xuat-chung-theo-thong-tu-2002014tt-btc\/\">S\u01a1 \u0111\u1ed3 k\u1ebf to\u00e1n chi ph\u00ed s\u1ea3n xu\u1ea5t chung theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><a href=\"https:\/\/centax.dsoftware.vn\/doanh-nghiep-muon-tam-ngung-kinh-doanh-phai-lam-nhung-thu-tuc-gi\/\">Doanh nghi\u1ec7p mu\u1ed1n t\u1ea1m ng\u1eebng kinh doanh ph\u1ea3i l\u00e0m nh\u1eefng th\u1ee7 t\u1ee5c g\u00ec?<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><a href=\"https:\/\/centax.dsoftware.vn\/hach-toan-thue-tndn-tam-nop-va-sau-khi-quyet-toan\/\">H\u1ea1ch to\u00e1n thu\u1ebf TNDN t\u1ea1m n\u1ed9p v\u00e0 sau khi Quy\u1ebft to\u00e1n<\/a>\u00a0<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Khi thanh to\u00e1n t\u1ea1m \u1ee9ng c\u00e1c doanh nghi\u1ec7p c\u1ea7n n\u1eafm r\u00f5 th\u1ee7 t\u1ee5c, h\u1ed3 s\u01a1 thanh to\u00e1n t\u1ea1m \u1ee9ng \u0111\u1ec3 ph\u1ee5c v\u1ee5 cho c\u00f4ng t\u00e1c k\u1ebf to\u00e1n t\u1ea1i \u0111\u01a1n v\u1ecb m\u00ecnh<\/p>\n","protected":false},"author":7,"featured_media":14283,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[1778,293,1777],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/14183"}],"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=14183"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/14183\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/14283"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=14183"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=14183"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}