![\"Quy](\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/giang-1.jpg\")
<\/h2>\n<\/h2>\nTh\u00f4ng t\u01b0 09\/2015\/TT-BTC qui \u0111\u1ecbnh r\u1ea5t c\u1ee5 th\u1ec3 v\u1ec1 c\u00e1c h\u00ecnh th\u1ee9c thanh to\u00e1n trong giao d\u1ecbch g\u00f3p v\u1ed1n v\u00e0 cho vay l\u1eabn nhau. Nh\u1eb1m gi\u00fap c\u00e1c doanh nghi\u1ec7p n\u1eafm r\u00f5 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh n\u00e0y, K\u1ebf to\u00e1n Centax<\/a> xin chia s\u1ebb v\u1edbi c\u00e1c b\u1ea1n qua b\u00e0i vi\u1ebft “Quy \u0111\u1ecbnh h\u00ecnh th\u1ee9c\u00a0 v\u1ed1n kinh doanh c\u1ee7a c\u00e1c th\u00e0nh vi\u00ean trong doanh nghi\u1ec7p<\/strong>“\u00a0<\/strong>nh\u01b0 sau:<\/span><\/p>\n Th\u00f4ng t\u01b0 s\u1ed1 09\/2015\/TT-BTC<\/a> ng\u00e0y 29\/01\/2015 c\u1ee7a B\u1ed9 t\u00e0i ch\u00ednh (c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 17\/03\/2015)h\u01b0\u1edbng d\u1eabn \u0111i\u1ec1u 6 ngh\u1ecb \u0111\u1ecbnh s\u1ed1 222\/2013\/N\u0110-CP ng\u00e0y 31\/12\/2013 c\u1ee7a Ch\u00ednh Ph\u1ee7 v\u1ec1 giao d\u1ecbch b\u1eb1ng ti\u1ec1n m\u1eb7t nh\u01b0 sau:<\/span><\/p>\n \u201c\u0110i\u1ec1u 3. H\u00ecnh th\u1ee9c thanh to\u00e1n trong giao d\u1ecbch g\u00f3p v\u1ed1n v\u00e0 mua b\u00e1n, chuy\u1ec3n nh\u01b0\u1ee3ng ph\u1ea7n v\u1ed1n g\u00f3p v\u00e0o doanh nghi\u1ec7p kh\u00e1c<\/em><\/strong><\/span><\/p>\n 1. C\u00e1c doanh nghi\u1ec7p kh\u00f4ng s\u1eed d\u1ee5ng ti\u1ec1n m\u1eb7t (ti\u1ec1n gi\u1ea5y, ti\u1ec1n kim lo\u1ea1i do Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc ph\u00e1t h\u00e0nh) \u0111\u1ec3 thanh to\u00e1n khi th\u1ef1c hi\u1ec7n c\u00e1c giao d\u1ecbch g\u00f3p v\u1ed1n v\u00e0 mua b\u00e1n, chuy\u1ec3n nh\u01b0\u1ee3ng ph\u1ea7n v\u1ed1n g\u00f3p v\u00e0o doanh nghi\u1ec7p kh\u00e1c.<\/em> 2. Khi th\u1ef1c hi\u1ec7n giao d\u1ecbch g\u00f3p v\u1ed1n v\u00e0 mua b\u00e1n, chuy\u1ec3n nh\u01b0\u1ee3ng ph\u1ea7n v\u1ed1n g\u00f3p v\u00e0o doanh nghi\u1ec7p kh\u00e1c, c\u00e1c doanh nghi\u1ec7p s\u1eed d\u1ee5ng c\u00e1c h\u00ecnh th\u1ee9c sau:<\/em> 3. Doanh nghi\u1ec7p khi th\u1ef1c hi\u1ec7n giao d\u1ecbch g\u00f3p v\u1ed1n v\u00e0 mua b\u00e1n, chuy\u1ec3n nh\u01b0\u1ee3ng ph\u1ea7n v\u1ed1n g\u00f3p v\u00e0o doanh nghi\u1ec7p kh\u00e1c b\u1eb1ng t\u00e0i s\u1ea3n (kh\u00f4ng ph\u1ea3i b\u1eb1ng ti\u1ec1n) th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 doanh nghi\u1ec7p\u201d<\/em><\/span><\/p>\n Theo qui \u0111\u1ecbnh tr\u00ean khi giao d\u1ecbch g\u00f3p v\u1ed1n, mua b\u00e1n, chuy\u1ec3n nh\u01b0\u1ee3ng ph\u1ea7n v\u1ed1n g\u00f3p v\u00e0o doanh nghi\u1ec7p kh\u00e1c kh\u00f4ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng ti\u1ec1n m\u1eb7t, m\u00e0 ph\u1ea3i s\u1eed d\u1ee5ng c\u00e1c h\u00ecnh th\u1ee9c giao d\u1ecbch sau \u0111\u00e2y:<\/span><\/p>\n L\u01b0u \u00fd:<\/strong><\/span> H\u00ecnh th\u1ee9c g\u00f3p v\u1ed1n tr\u00ean kh\u00f4ng \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n g\u00f3p v\u1ed1n v\u00e0o doanh nghi\u1ec7p. V\u00ec v\u1eady, c\u00e1c th\u00e0nh vi\u00ean v\u1eabn \u0111\u01b0\u1ee3c quy\u1ec1n g\u00f3p v\u1ed1n b\u1eb1ng ti\u1ec1n m\u1eb7t v\u00e0o doanh nghi\u1ec7p c\u1ee7a m\u00ecnh<\/span><\/p>\n Th\u00f4ng t\u01b0 s\u1ed1 09\/2015\/TT-BTC ng\u00e0y 29\/01\/2015 c\u1ee7a B\u1ed9 t\u00e0i ch\u00ednh c\u0169ng qui \u0111\u1ecbnh trong giao d\u1ecbch vay, cho vay v\u00e0 tr\u1ea3 n\u1ee3 l\u1eabn nhau gi\u1eefa c\u00e1c doanh nghi\u1ec7p,kh\u00f4ng ph\u1ea3i l\u00e0 t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng nh\u01b0 sau:<\/span><\/p>\n \u201c\u0110i\u1ec1u 4. H\u00ecnh th\u1ee9c thanh to\u00e1n trong giao d\u1ecbch vay, cho vay v\u00e0 tr\u1ea3 n\u1ee3 vay l\u1eabn nhau gi\u1eefa c\u00e1c doanh nghi\u1ec7p kh\u00f4ng ph\u1ea3i l\u00e0 t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng<\/em><\/strong><\/span><\/p>\n 1. C\u00e1c doanh nghi\u1ec7p kh\u00f4ng ph\u1ea3i t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng (l\u00e0 c\u00e1c doanh nghi\u1ec7p kh\u00f4ng th\u00e0nh l\u1eadp, t\u1ed5 ch\u1ee9c v\u00e0 ho\u1ea1t \u0111\u1ed9ng theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng) khi th\u1ef1c hi\u1ec7n c\u00e1c giao d\u1ecbch vay, cho vay v\u00e0 tr\u1ea3 n\u1ee3 vay l\u1eabn nhau s\u1eed d\u1ee5ng c\u00e1c h\u00ecnh th\u1ee9c thanh to\u00e1n \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 n\u00e0y.<\/em><\/span><\/p>\n 2. C\u00e1c doanh nghi\u1ec7p kh\u00f4ng ph\u1ea3i t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng khi th\u1ef1c hi\u1ec7n giao d\u1ecbch vay, cho vay v\u00e0 tr\u1ea3 n\u1ee3 vay l\u1eabn nhau b\u1eb1ng t\u00e0i s\u1ea3n (kh\u00f4ng ph\u1ea3i b\u1eb1ng ti\u1ec1n), \u0111\u1ed1i tr\u1eeb c\u00f4ng n\u1ee3, chuy\u1ec3n giao ngh\u0129a v\u1ee5 n\u1ee3 th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 doanh nghi\u1ec7p\u201d<\/em><\/span><\/p>\n Theo qui \u0111\u1ecbnh c\u00e1c doanh nghi\u1ec7p kh\u00f4ng ph\u1ea3i l\u00e0 t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng khi th\u1ef1c hi\u1ec7n giao d\u1ecbch vay, cho vay, tr\u1ea3 n\u1ee3 l\u1eabn nhau ph\u1ea3i s\u1eed d\u1ee5ng:<\/span><\/p>\n Khi nh\u1eadn v\u1ed1n g\u00f3p, v\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu k\u1ebf to\u00e1n ghi:<\/strong><\/em><\/span><\/p>\n N\u1ee3 TK 111,112<\/span> Khi nh\u1eadn v\u1ed1n g\u00f3p b\u1eb1ng TSC\u0110 k\u1ebf to\u00e1n ghi<\/strong><\/em><\/span><\/p>\n N\u1ee3 TK 211, 213- Nguy\u00ean gi\u00e1 TSC\u0110<\/span> \u0110\u1ec3 hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 g\u00f3p v\u1ed1n b\u1eb1ng TSC\u0110 m\u1eddi c\u00e1c b\u1ea1n xem b\u00e0i Th\u1ee7 t\u1ee5c h\u1ed3 s\u01a1 g\u00f3p v\u1ed1n b\u1eb1ng t\u00e0i s\u1ea3n c\u1ee7a c\u00e1 nh\u00e2n t\u1ed5 ch\u1ee9c<\/a><\/strong><\/span><\/p>\n Khi nh\u1eadn \u0111\u01b0\u1ee3c ti\u1ec1n mua c\u1ed5 phi\u1ebfu t\u1eeb c\u00e1c c\u1ed5 \u0111\u00f4ng.<\/strong><\/em><\/span><\/p>\n N\u1ee3 TK 111,112<\/span> N\u1ee3 TK 111,112- Gi\u00e1 ph\u00e1t h\u00e0nh.<\/span> Ch\u00fa \u00fd:<\/strong><\/span> C\u00e1c th\u00e0nh vi\u00ean ch\u01b0a n\u1ed9p ti\u1ec1n hay ch\u01b0a g\u00f3p v\u1ed1n, th\u00ec k\u1ebf to\u00e1n kh\u00f4ng \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n t\u0103ng ngu\u1ed3n v\u1ed1n kinh doanh (TK 411). Tr\u01b0\u1eddng h\u1ee3p c\u00e1c th\u00e0nh vi\u00ean ch\u01b0a g\u00f3p \u0111\u1ee7 s\u1ed1 v\u1ed1n theo th\u1eddi gian qui \u0111\u1ecbnh, s\u1ebd b\u1ecb x\u1eed l\u00fd khi g\u00f3p v\u1ed1n thi\u1ebfu, \u0111\u1ec3 bi\u1ebft chi ti\u1ebft v\u1ec1 th\u1eddi h\u1ea1n g\u00f3p v\u1ed1n v\u00e0 m\u1ee9c x\u1eed ph\u1ea1t m\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o t\u1ea1i b\u00e0i vi\u1ebft\u00a0<\/em>Th\u1eddi h\u1ea1n g\u00f3p v\u1ed1n v\u00e0 x\u1eed l\u00fd khi g\u00f3p v\u1ed1n thi\u1ebfu<\/a><\/strong><\/span><\/p>\n1. Doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c d\u00f9ng ti\u1ec1n m\u1eb7t trong giao d\u1ecbch g\u00f3p v\u1ed1n v\u00e0 mua b\u00e1n chuy\u1ec3n nh\u01b0\u1ee3ng ph\u1ea7n v\u1ed1n g\u00f3p v\u00e0o doanh nghi\u1ec7p kh\u00e1c<\/span><\/strong><\/h2>\n
\n<\/em><\/span><\/p>\n
\n<\/em><\/span><\/p>\n\n
\n<\/em><\/span><\/li>\n
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\n<\/em><\/span><\/li>\n<\/ul>\n\n
2. Doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c d\u00f9ng ti\u1ec1n m\u1eb7t trong giao d\u1ecbch vay, cho vay v\u00e0 tr\u1ea3 n\u1ee3 vay l\u1eabn nhau<\/strong><\/span><\/h2>\n
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3. Ph\u01b0\u01a1ng ph\u00e1p h\u1ea1ch to\u00e1n nh\u1eadn v\u1ed1n g\u00f3p c\u1ee7a c\u00e1c th\u00e0nh vi\u00ean g\u00f3p v\u1ed1n<\/span><\/strong><\/span><\/h2>\n
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 411- Ngu\u1ed3n v\u1ed1n kinh doanh.<\/span><\/p>\n
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 411- Ngu\u1ed3n v\u1ed1n kinh doanh.<\/span><\/p>\n\n
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 411- Ngu\u1ed3n v\u1ed1n kinh doanh.<\/span><\/p>\n\n
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 4111 \u2013 Ngu\u1ed3n v\u1ed1n kinh doanh<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 4112 \u2013 Th\u1eb7ng d\u01b0 s\u1ed1 v\u1ed1n c\u1ed5 ph\u1ea7n ( Ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 ph\u00e1t h\u00e0nh v\u1edbi m\u1ec7nh gi\u00e1).<\/span><\/p>\n