{"id":23588,"date":"2016-07-09T08:45:53","date_gmt":"2016-07-09T08:45:53","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=23588"},"modified":"2016-07-23T07:15:30","modified_gmt":"2016-07-23T07:15:30","slug":"thanh-toan-bang-the-tin-dung-cua-doanh-nghiep","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=23588","title":{"rendered":"Thanh to\u00e1n b\u1eb1ng th\u1ebb t\u00edn d\u1ee5ng c\u1ee7a Doanh nghi\u1ec7p"},"content":{"rendered":"<div id=\"attachment_23589\" style=\"width: 272px\" class=\"wp-caption alignright\"><a href=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2016\/07\/thanh-to\u00e1n-b\u1eb1ng-th\u1ebb-t\u00edn-d\u1ee5ng-c\u1ee7a-doanh-nghi\u1ec7p.jpg\"><img aria-describedby=\"caption-attachment-23589\" decoding=\"async\" loading=\"lazy\" class=\"wp-image-23589\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2016\/07\/thanh-to\u00e1n-b\u1eb1ng-th\u1ebb-t\u00edn-d\u1ee5ng-c\u1ee7a-doanh-nghi\u1ec7p.jpg\" alt=\"Thanh to\u00e1n b\u1eb1ng th\u1ebb t\u00edn d\u1ee5ng c\u1ee7a doanh nghi\u1ec7p\" width=\"262\" height=\"184\" \/><\/a><p id=\"caption-attachment-23589\" class=\"wp-caption-text\"><span style=\"font-family: helvetica, arial, sans-serif;\">Thanh to\u00e1n b\u1eb1ng th\u1ebb t\u00edn d\u1ee5ng c\u1ee7a doanh nghi\u1ec7p<\/span><\/p><\/div>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\">\u0110\u1ec3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf v\u00e0 t\u00ednh v\u00e0o\u00a0chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi Quy\u1ebft to\u00e1n thu\u1ebf TNDN, \u0111\u00f2i h\u1ecfi doanh nghi\u1ec7p ph\u1ea3i th\u1ef1c hi\u1ec7n thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t v\u1edbi nh\u1eefng h\u00f3a \u0111\u01a1n c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb 20 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean. V\u1eady thanh to\u00e1n b\u1eb1ng th\u1ebb t\u00edn d\u1ee5ng c\u1ee7a Doanh nghi\u1ec7p c\u00f3 \u0111\u01b0\u1ee3c coi Thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t, K\u1ebf to\u00e1n thu\u1ebf Centax\u00a0xin chia s\u1ebb nh\u01b0 sau:<\/span><\/p>\n<div>\n<h2 style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt;\">1. Thanh to\u00e1n b\u1eb1ng th\u1ebb t\u00edn d\u1ee5ng c\u1ee7a Doanh nghi\u1ec7p<\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\">H\u01b0\u1edbng d\u1eabn C\u00f4ng v\u0103n 2543\/TCT-KK ng\u00e0y 08 th\u00e1ng 06 n\u0103m 2016 c\u1ee7a T\u1ed5ng c\u1ee5c thu\u1ebf v\u1ec1 vi\u1ec7c thanh to\u00e1n b\u1eb1ng th\u1ebb t\u00edn d\u1ee5ng c\u1ee7a doanh nghi\u1ec7p nh\u01b0 sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><em><span style=\"font-family: helvetica, arial, sans-serif;\">&#8220;C\u0103n c\u1ee9 \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 s\u1ed1 96\/2015\/TT-BTC ng\u00e0y 22\/6\/2015 h\u01b0\u1edbng d\u1eabn v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 12\/2015\/N\u0110-CP ng\u00e0y 12\/2\/2015 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a c\u00e1c Lu\u1eadt v\u1ec1 thu\u1ebf v\u00e0 s\u1eeda \u0111\u1ed5i b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a c\u00e1c Ngh\u1ecb \u0111\u1ecbnh v\u1ec1 thu\u1ebf v\u00e0 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Th\u00f4ng t\u01b0 s\u1ed1 78\/2014\/TT-BTC ng\u00e0y 18\/6\/2014, Th\u00f4ng t\u01b0 s\u1ed1 119\/2014\/TT-BTC ng\u00e0y 25\/8\/2014, Th\u00f4ng t\u01b0 s\u1ed1 151\/2014\/TT-BTC ng\u00e0y 10\/10\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh;<\/span><\/em><\/p>\n<p style=\"text-align: justify;\"><em><span style=\"font-family: helvetica, arial, sans-serif;\">C\u0103n c\u1ee9 Kho\u1ea3n 1, \u0110i\u1ec1u 10, Th\u00f4ng t\u01b0 s\u1ed1 26\/2015\/TT-BTC ng\u00e0y 27\/02\/2015 h\u01b0\u1edbng d\u1eabn v\u1ec1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 qu\u1ea3n l\u00fd thu\u1ebf t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 12\/2015\/N\u0110-CP ng\u00e0y 12 th\u00e1ng 2 n\u0103m 2015 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a c\u00e1c Lu\u1eadt v\u1ec1 thu\u1ebf v\u00e0 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a c\u00e1c Ngh\u1ecb \u0111\u1ecbnh v\u1ec1 thu\u1ebf v\u00e0 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Th\u00f4ng t\u01b0 s\u1ed1 39\/2014\/TT-BTC ng\u00e0y 31\/3\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5, Tr\u01b0\u1eddng h\u1ee3p Doanh nghi\u1ec7p\u00a0\u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 th\u1ebb t\u00edn d\u1ee5ng c\u1ee7a ng\u00e2n h\u00e0ng, th\u1ebb t\u00edn d\u1ee5ng \u0111\u01b0\u1ee3c \u0111\u1ea3m b\u1ea3o b\u1eb1ng s\u1ed5 ti\u1ebft ki\u1ec7m c\u1ee7a C\u00f4ng ty, c\u00e1c kho\u1ea3n thanh to\u00e1n ph\u00e1t sinh N\u1ee3 tr\u00ean sao k\u00ea s\u1eed d\u1ee5ng th\u1ebb t\u00edn d\u1ee5ng n\u00e0y \u0111\u01b0\u1ee3c C\u00f4ng ty \u1ee7\u1ef5 quy\u1ec1n cho Ng\u00e2n h\u00e0ng t\u1ef1 \u0111\u1ed9ng tr\u00edch ti\u1ec1n t\u1eeb t\u00e0i kho\u1ea3n thanh to\u00e1n c\u1ee7a C\u00f4ng ty \u0111\u1ec3 thanh to\u00e1n, t\u00ean in tr\u00ean th\u1ebb l\u00e0 c\u00e1 nh\u00e2n Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty theo h\u1ee3p \u0111\u1ed3ng ph\u00e1t h\u00e0nh v\u00e0 s\u1eed d\u1ee5ng th\u1ebb ho\u1eb7c theo quy \u0111\u1ecbnh c\u1ee7a ng\u00e2n h\u00e0ng ph\u00e1t h\u00e0nh th\u1ebb. Vi\u1ec7c thanh to\u00e1n qua th\u1ebb t\u00edn d\u1ee5ng n\u00eau tr\u00ean \u0111\u01b0\u1ee3c coi l\u00e0 \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t theo quy \u0111\u1ecbnh \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 k\u00ea khai kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o v\u00e0 \u0111\u01b0\u1ee3c t\u00ednh chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p. C\u00e1c chi ph\u00ed li\u00ean quan \u0111\u1ebfn th\u1ebb t\u00edn d\u1ee5ng g\u1ed3m: ph\u00ed ph\u00e1t h\u00e0nh th\u1ebb, ph\u00ed duy tr\u00ec th\u1ebb, l\u00e3i su\u1ea5tt ch\u1eadm thanh to\u00e1n c\u1ee7a th\u1ebb \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed s\u1ea3n xu\u00e2t kinh doanh c\u1ee7a doanh nghi\u1ec7p n\u1ebfu \u0111\u1ea3m b\u1ea3o h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb theo quy \u0111\u1ecbnh.&#8221;<\/span><\/em><\/p>\n<h2 style=\"text-align: justify;\"><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt;\">2. Thanh to\u00e1n b\u1eb1ng th\u1ebb t\u00edn d\u1ee5ng c\u1ee7a Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c xem nh\u01b0 l\u00e0 m\u1ed9t h\u00ecnh th\u1ee9c Thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t\u00a0\u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf, t\u00ednh\u00a0v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb<\/span><\/strong><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\">Thanh to\u00e1n b\u1eb1ng th\u1ebb t\u00edn d\u1ee5ng c\u1ee7a doanh nghi\u1ec7p \u0111\u01b0\u1ee3c xem l\u00e0 m\u1ed9t h\u00ecnh th\u1ee9c thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t v\u00e0 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT, t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb, v\u1edbi nh\u1eefng \u0111i\u1ec1u ki\u1ec7n c\u1ee5 th\u1ec3 sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">T\u00ean in tr\u00ean th\u1ebb l\u00e0 c\u00e1 nh\u00e2n Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty theo h\u1ee3p \u0111\u1ed3ng ph\u00e1t h\u00e0nh v\u00e0 s\u1eed d\u1ee5ng th\u1ebb ho\u1eb7c theo quy \u0111\u1ecbnh c\u1ee7a ng\u00e2n h\u00e0ng ph\u00e1t h\u00e0nh th\u1ebb.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">Doanh nghi\u1ec7p\u00a0\u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 th\u1ebb t\u00edn d\u1ee5ng c\u1ee7a ng\u00e2n h\u00e0ng, th\u1ebb t\u00edn d\u1ee5ng \u0111\u01b0\u1ee3c \u0111\u1ea3m b\u1ea3o b\u1eb1ng s\u1ed5 ti\u1ebft ki\u1ec7m c\u1ee7a C\u00f4ng ty.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">C\u00e1c kho\u1ea3n thanh to\u00e1n ph\u00e1t sinh N\u1ee3 tr\u00ean sao k\u00ea s\u1eed d\u1ee5ng th\u1ebb t\u00edn d\u1ee5ng n\u00e0y \u0111\u01b0\u1ee3c C\u00f4ng ty \u1ee7\u1ef5 quy\u1ec1n cho Ng\u00e2n h\u00e0ng t\u1ef1 \u0111\u1ed9ng tr\u00edch ti\u1ec1n t\u1eeb t\u00e0i kho\u1ea3n thanh to\u00e1n c\u1ee7a C\u00f4ng ty \u0111\u1ec3 thanh to\u00e1n.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">C\u00e1c chi ph\u00ed li\u00ean quan \u0111\u1ebfn th\u1ebb t\u00edn d\u1ee5ng g\u1ed3m: ph\u00ed ph\u00e1t h\u00e0nh th\u1ebb, ph\u00ed duy tr\u00ec th\u1ebb, l\u00e3i su\u1ea5t ch\u1eadm thanh to\u00e1n c\u1ee7a th\u1ebb \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a doanh nghi\u1ec7p n\u1ebfu \u0111\u1ea3m b\u1ea3o h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb theo quy \u0111\u1ecbnh.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\">Tr\u00ean \u0111\u00e2y l\u00e0 b\u00e0i vi\u1ebft v\u1ec1\u00a0Thanh to\u00e1n b\u1eb1ng th\u1ebb t\u00edn d\u1ee5ng c\u1ee7a Doanh nghi\u1ec7p m\u00e0 K\u1ebf to\u00e1n Centax cung c\u1ea5p cho c\u00e1c b\u1ea1n. <\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\">M\u1eddi c\u00e1c b\u1ea1n xem th\u00eam b\u00e0i vi\u1ebft:\u00a0<a href=\"https:\/\/centax.dsoftware.vn\/quy-dinh-moi-chi-phi-ve-may-bay-mua-bang-the-atm-hoac-mua-truc-tuyen-duoc-tinh-thue-nhu-the-nao\/\">Quy \u0111\u1ecbnh m\u1edbi: Chi ph\u00ed v\u00e9 m\u00e1y bay mua b\u1eb1ng th\u1ebb ATM, ho\u1eb7c mua tr\u1ef1c tuy\u1ebfn \u0111\u01b0\u1ee3c t\u00ednh thu\u1ebf nh\u01b0 th\u1ebf n\u00e0o?<\/a><\/span><\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>\u0110\u1ec3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf v\u00e0 t\u00ednh v\u00e0o\u00a0chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi Quy\u1ebft to\u00e1n thu\u1ebf TNDN, \u0111\u00f2i h\u1ecfi doanh nghi\u1ec7p ph\u1ea3i th\u1ef1c hi\u1ec7n thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t v\u1edbi nh\u1eefng h\u00f3a \u0111\u01a1n c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb 20 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean. V\u1eady thanh to\u00e1n b\u1eb1ng th\u1ebb t\u00edn d\u1ee5ng c\u1ee7a Doanh nghi\u1ec7p c\u00f3 \u0111\u01b0\u1ee3c coi..<\/p>\n","protected":false},"author":7,"featured_media":23589,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[2648,2649],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/23588"}],"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=23588"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/23588\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/23589"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=23588"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=23588"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}