{"id":22830,"date":"2016-05-05T04:20:00","date_gmt":"2016-05-05T04:20:00","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=22830"},"modified":"2016-11-08T04:08:27","modified_gmt":"2016-11-08T04:08:27","slug":"thanh-toan-vao-tai-khoan-dang-ky-voi-co-quan-thue-cua-ben-ban","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=22830","title":{"rendered":"Thanh to\u00e1n v\u00e0o t\u00e0i kho\u1ea3n \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan thu\u1ebf c\u1ee7a b\u00ean b\u00e1n"},"content":{"rendered":"<div id=\"attachment_6128\" style=\"width: 310px\" class=\"wp-caption alignright\"><a href=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/08\/Hoa-don-ban-le-do-co-quan-thue-cung-cap-co-phai-thanh-toan-qua-ngan-hang-khong.jpg\"><img aria-describedby=\"caption-attachment-6128\" decoding=\"async\" loading=\"lazy\" class=\"wp-image-6128 size-medium\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/08\/Hoa-don-ban-le-do-co-quan-thue-cung-cap-co-phai-thanh-toan-qua-ngan-hang-khong-300x200.jpg\" alt=\"Thanh to\u00e1n v\u00e0o t\u00e0i kho\u1ea3n \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan thu\u1ebf c\u1ee7a b\u00ean b\u00e1n\" width=\"300\" height=\"200\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/08\/Hoa-don-ban-le-do-co-quan-thue-cung-cap-co-phai-thanh-toan-qua-ngan-hang-khong-300x200.jpg 300w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/08\/Hoa-don-ban-le-do-co-quan-thue-cung-cap-co-phai-thanh-toan-qua-ngan-hang-khong.jpg 650w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/a><p id=\"caption-attachment-6128\" class=\"wp-caption-text\"><\/span> <span style=\"font-family: helvetica, arial, sans-serif;\">Thanh to\u00e1n v\u00e0o t\u00e0i kho\u1ea3n \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan thu\u1ebf c\u1ee7a b\u00ean b\u00e1n &#8211; K\u1ebf to\u00e1n Centax<\/span><\/p><\/div>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">Vi\u1ec7c thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t v\u1edbi nh\u1eefng h\u00f3a \u0111\u01a1n tr\u00ean 20tr \u0111\u1ed3ng \u0111\u00e3 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1eeb n\u0103m 2009. Quy \u0111\u1ecbnh kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t, ng\u00e0y th\u1eaft ch\u1eb7t. C\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u c\u00e1c doanh nghi\u1ec7p ph\u1ea3i \u0111\u0103ng k\u00fd t\u00e0i kho\u1ea3n d\u00f9ng thanh to\u00e1n. Nh\u1eefng quy \u0111\u1ecbnh n\u00e0y th\u1ebf n\u00e0o? K\u1ebf to\u00e1n Centax xin chia s\u1ebb v\u1edbi c\u00e1c b\u1ea1n qua b\u00e0i:\u00a0Thanh to\u00e1n v\u00e0o t\u00e0i kho\u1ea3n \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan thu\u1ebf c\u1ee7a b\u00ean b\u00e1n<\/span><\/p>\n<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">1. Thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t v\u1edbi h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb 20tr \u0111\u1ed3ng tr\u1edf l\u00ean<\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">Theo \u0111i\u1ec1u 15 Th\u00f4ng t\u01b0 219\/2013\/TT-BTC quy \u0111\u1ecbnh \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><em>&#8220;1. C\u00f3 ho\u00e1 \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng h\u1ee3p ph\u00e1p c\u1ee7a h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 mua v\u00e0o ho\u1eb7c ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng kh\u00e2u nh\u1eadp kh\u1ea9u ho\u1eb7c ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf GTGT thay cho ph\u00eda n\u01b0\u1edbc ngo\u00e0i theo h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1c t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n Vi\u1ec7t Nam v\u00e0 c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i kinh doanh ho\u1eb7c c\u00f3 thu nh\u1eadp ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam.<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><em>2. 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.&#8221;<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">Theo \u0111i\u1ec1u 6, kho\u1ea3n 1 Th\u00f4ng t\u01b0 78\/2014\/TT-BTC quy \u0111\u1ecbnh v\u1ec1 \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><em>&#8220;a) Kho\u1ea3n chi th\u1ef1c t\u1ebf ph\u00e1t sinh li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a doanh nghi\u1ec7p;<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><em>b) Kho\u1ea3n chi c\u00f3 \u0111\u1ee7 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><em>c) Kho\u1ea3n chi n\u1ebfu c\u00f3 h\u00f3a \u0111\u01a1n mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 t\u1eebng l\u1ea7n c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb 20 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean (gi\u00e1 \u0111\u00e3 bao g\u1ed3m thu\u1ebf GTGT) khi thanh to\u00e1n ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t.<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><em>Ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.&#8221;<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">Theo quy \u0111\u1ecbnh tr\u00ean, doanh nghi\u1ec7p khi mua t\u00e0i s\u1ea3n, h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 \u0111\u1ea7u v\u00e0o c\u00f3 h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb t\u1eeb 20 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean, ph\u1ea3i thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t m\u1edbi \u0111\u01b0\u1ee3c:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">Kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">T\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu\u1ebf TNDN<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><strong>L\u01b0u \u00fd<\/strong> : Ch\u1ee9ng t\u1eeb kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t \u0111\u01b0\u1ee3c hi\u1ec3u l\u00e0 thanh to\u00e1n qua ng\u00e2n h\u00e0ng, v\u00e0 m\u1ed9t s\u1ed1 h\u00ecnh th\u1ee9c thanh to\u00e1n kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt thu\u1ebf GTGT<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">M\u1eddi c\u00e1c b\u1ea1n xem th\u00eam b\u00e0i:\u00a0<a href=\"https:\/\/centax.dsoftware.vn\/cac-truong-hop-duoc-coi-la-thanh-toan-khong-dung-tien-mat\/\">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<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">2. \u0110\u0103ng k\u00fd t\u00e0i kho\u1ea3n thanh to\u00e1n v\u1edbi c\u01a1 quan thu\u1ebf<\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">\u0110i\u1ec1u 9 Th\u00f4ng t\u01b0 156\/2013\/TT-BTC quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c \u0111\u0103ng k\u00fd t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng d\u00f9ng c\u1ee7a doanh nghi\u1ec7p nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><em>&#8220;Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t kinh doanh, khi c\u00f3 thay \u0111\u1ed5i, b\u1ed5 sung s\u1ed1 t\u00e0i kho\u1ea3n t\u1ea1i c\u00e1c ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng th\u00ec ph\u1ea3i th\u00f4ng b\u00e1o cho c\u01a1 quan Thu\u1ebf tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd trong th\u1eddi h\u1ea1n 10 (m\u01b0\u1eddi) ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y ph\u00e1t sinh s\u1ef1 thay \u0111\u1ed5i 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 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y (thay th\u1ebf T\u1edd khai \u0111i\u1ec1u ch\u1ec9nh \u0111\u0103ng k\u00fd thu\u1ebf m\u1eabu s\u1ed1 08-MST ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 80\/2012\/TT-BTC ng\u00e0y 22\/5\/2012 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u1ec1 \u0111\u0103ng k\u00fd thu\u1ebf).&#8221;<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">Theo quy \u0111\u1ecbnh tr\u00ean, doanh nghi\u1ec7p ph\u1ea3i th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf t\u00e0i kho\u1ea3n c\u1ee7a doanh nghi\u1ec7p khi c\u00f3 thay \u0111\u1ed5i trong v\u00f2ng 10 ng\u00e0y\u00a0k\u1ec3 t\u1eeb ng\u00e0y ph\u00e1t sinh, bao g\u1ed3m:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">Th\u00f4ng b\u00e1o vi\u1ec7c m\u1edf t\u00e0i kho\u1ea3n m\u1edbi<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">Th\u00f4ng b\u00e1o vi\u1ec7c \u0111\u00f3ng t\u00e0i kho\u1ea3n c\u0169<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">3. Thanh to\u00e1n v\u00e0o t\u00e0i kho\u1ea3n \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan thu\u1ebf c\u1ee7a b\u00ean b\u00e1n<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">\u0110i\u1ec1u 1 kho\u1ea3n 10 \u0111i\u1ec3m 3 Th\u00f4ng t\u01b0 26\/2015\/TT-BTC s\u1eeda \u0111\u1ed5i \u0111i\u1ec1u 15 Th\u00f4ng t\u01b0 219\/2013\/TT-BTC quy \u0111\u1ecbnh v\u1ec1 ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">&#8220;<em>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.&#8221;<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">C\u00f4ng v\u0103n s\u1ed1 1175 ng\u00e0y 21\/3\/2016 h\u01b0\u1edbng d\u1eabn v\u1ec1 vi\u1ec7c thanh to\u00e1n v\u00e0o t\u00e0i kho\u1ea3n c\u1ee7a b\u00ean b\u00e1n nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><em>&#8220;&#8230; \u00a0c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng t\u1eeb t\u00e0i kho\u1ea3n C\u00f4ng ty <strong>\u0111\u00e3 \u0111\u0103ng k\u00fd<\/strong> v\u1edbi c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp C\u00f4ng ty sang t\u00e0i kho\u1ea3n b\u00ean cung c\u1ea5p <strong>kh\u00f4ng \u0111\u0103ng k\u00fd<\/strong> v\u1edbi c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp b\u00ean cung c\u1ea5p th\u00ec ch\u1ee9ng t\u1eeb kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 c\u00f4ng ty k\u00ea khai kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o&#8230;&#8221;<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><em>&#8220;&#8230;Tr\u01b0\u1eddng h\u1ee3p b\u00ean cung c\u1ea5p \u0111\u0103ng k\u00fd ho\u1eb7c th\u00f4ng b\u00e1o t\u00e0i \u00a0kho\u1ea3n thanh to\u00e1n cho c\u01a1 quan thu\u1ebf ch\u1eadm so v\u1edbi quy \u0111\u1ecbnh, nh\u01b0ng tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m c\u01a1 quan thu\u1ebf, c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra thu\u1ebf, thanh tra thu\u1ebf t\u1ea1i tr\u1ee5 s\u1edf c\u1ee7a C\u00f4ng ty th\u00ec t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00ean cung c\u1ea5p \u0111\u0103ng k\u00fd\/th\u00f4ng b\u00e1o t\u00e0i kho\u1ea3n thanh to\u00e1n v\u1edbi c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp b\u00ean cung c\u1ea5p, ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng \u0111\u01b0\u1ee3c coi l\u00e0 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n v\u1ec1 t\u00e0i kho\u1ea3n \u0111\u1ec3 C\u00f4ng ty k\u00ea khai, kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o&#8221;<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">Theo nh\u1eefng quy \u0111\u1ecbnh tr\u00ean th\u00ec:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">B\u00ean mua ph\u1ea3i thanh to\u00e1n v\u00e0o t\u00e0i kho\u1ea3n c\u1ee7a b\u00ean b\u00e1n c\u00f3 \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan thu\u1ebf m\u1edbi \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n k\u00ea khai kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">N\u1ebfu b\u00ean b\u00e1n \u0111\u0103ng k\u00fd t\u00e0i kho\u1ea3n thanh to\u00e1n v\u1edbi c\u01a1 quan thu\u1ebf sau th\u1eddi \u0111i\u1ec3m b\u00ean mua thanh to\u00e1n v\u00e0o t\u00e0i kho\u1ea3n c\u1ee7a b\u00ean b\u00e1n, nh\u01b0ng tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m c\u01a1 quan thu\u1ebf c\u00f3 quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra t\u1ea1i tr\u1ee5 s\u1edf c\u1ee7a b\u00ean mua, th\u00ec v\u1eabn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n k\u00ea khai kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">L\u01b0u \u00fd : \u0110\u00e2y l\u00e0 l\u00fd do nhi\u1ec1u kh\u00e1ch h\u00e0ng y\u00eau c\u1ea7u b\u00ean b\u00e1n cung c\u1ea5p M\u1eabu 08\/MST \u0111\u0103ng k\u00fd t\u00e0i kho\u1ea3n v\u1edbi c\u01a1 quan thu\u1ebf, cho d\u00f9 quy \u0111\u1ecbnh kh\u00f4ng b\u1eaft bu\u1ed9c ph\u1ea3i cung c\u1ea5p.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">M\u1eddi c\u00e1c b\u1ea1n xem th\u00eam b\u00e0i:<\/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;\">M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o c\u00f4ng v\u0103n\u00a0<a href=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2016\/05\/642-1175-KHAU-TRU-THUE-TCT.pdf\">1175-KHAU TRU THUE-TCT<\/a><\/span><\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Vi\u1ec7c thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t v\u1edbi nh\u1eefng h\u00f3a \u0111\u01a1n tr\u00ean 20tr \u0111\u1ed3ng \u0111\u00e3 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1eeb n\u0103m 2009. Quy \u0111\u1ecbnh kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t, ng\u00e0y th\u1eaft ch\u1eb7t. C\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u c\u00e1c doanh nghi\u1ec7p ph\u1ea3i \u0111\u0103ng k\u00fd t\u00e0i kho\u1ea3n d\u00f9ng thanh to\u00e1n. Nh\u1eefng quy \u0111\u1ecbnh n\u00e0y th\u1ebf n\u00e0o? K\u1ebf to\u00e1n Centax..<\/p>\n","protected":false},"author":7,"featured_media":6128,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[2674,2675,2676],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/22830"}],"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=22830"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/22830\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/6128"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=22830"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=22830"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}