{"id":23934,"date":"2016-09-07T00:00:13","date_gmt":"2016-09-07T00:00:13","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=23934"},"modified":"2016-11-25T06:46:29","modified_gmt":"2016-11-25T06:46:29","slug":"cach-xu-ly-hoa-don-chua-thanh-toan-nhung-qua-han-hop-dong","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=23934","title":{"rendered":"C\u00e1ch x\u1eed l\u00fd h\u00f3a \u0111\u01a1n ch\u01b0a thanh to\u00e1n nh\u01b0ng qu\u00e1 h\u1ea1n h\u1ee3p \u0111\u1ed3ng"},"content":{"rendered":"

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\"C\u00e1ch<\/a><\/dt>\n
C\u00e1ch x\u1eed l\u00fd h\u00f3a \u0111\u01a1n ch\u01b0a thanh to\u00e1n nh\u01b0ng qu\u00e1 h\u1ea1n h\u1ee3p \u0111\u1ed3ng – K\u1ebf to\u00e1n Centax<\/span><\/dd>\n<\/dl>\n

C\u00e2u h\u1ecfi 4: <\/strong><\/span><\/p>\n

B\u00ean e c\u00f3 c\u00e1i ho\u00e1 \u0111\u01a1n h\u01a1n 100 tri\u1ec7u \u00a0t\u1eeb n\u0103m 2010 cho \u0111\u1ebfn gi\u1edd v\u1eabn treo tr\u00ean c\u00f4ng n\u1ee3 ch\u01b0a chuy\u1ec3n kho\u1ea3n th\u00ec c\u00f3 sao kh\u00f4ng \u1ea1?<\/span><\/p>\n

Tr\u1ea3 l\u1eddi:<\/strong><\/span><\/p>\n

Theo Th\u00f4ng t\u01b0 26\/2015\/TT-BTC<\/a>, t\u1ea1i \u0111i\u1ec1u 10, kho\u1ea3n 3, \u0111i\u1ec3m c quy \u0111\u1ecbnh s\u1eeda \u0111\u1ed5i Th\u00f4ng t\u01b0 119 v\u00e0 151 , quy \u0111\u1ecbnh v\u1ec1 h\u00e0ng tr\u1ea3 ch\u1eadm nh\u01b0 sau:<\/span><\/p>\n

\u201cc) \u0110\u1ed1i v\u1edbi h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 mua tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p c\u00f3 gi\u00e1 tr\u1ecb h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 mua t\u1eeb hai m\u01b0\u01a1i tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean, c\u01a1 s\u1edf kinh doanh c\u0103n c\u1ee9 v\u00e0o h\u1ee3p \u0111\u1ed3ng mua h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 b\u1eb1ng v\u0103n b\u1ea3n, ho\u00e1 \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng c\u1ee7a h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 mua tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p \u0111\u1ec3 k\u00ea khai, kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o. Tr\u01b0\u1eddng h\u1ee3p ch\u01b0a c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng do ch\u01b0a \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m thanh to\u00e1n theo h\u1ee3p \u0111\u1ed3ng th\u00ec c\u01a1 s\u1edf kinh doanh v\u1eabn \u0111\u01b0\u1ee3c k\u00ea khai, kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o.<\/em><\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p khi thanh to\u00e1n, c\u01a1 s\u1edf kinh doanh kh\u00f4ng c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng th\u00ec c\u01a1 s\u1edf kinh doanh ph\u1ea3i k\u00ea khai, \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m s\u1ed1 thu\u1ebf GTGT \u0111\u00e3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb \u0111\u1ed1i v\u1edbi ph\u1ea7n gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng v\u00e0o k\u1ef3 t\u00ednh thu\u1ebf ph\u00e1t sinh vi\u1ec7c thanh to\u00e1n b\u1eb1ng ti\u1ec1n m\u1eb7t (k\u1ec3 c\u1ea3 trong tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan thu\u1ebf v\u00e0 c\u00e1c c\u01a1 quan ch\u1ee9c n\u0103ng \u0111\u00e3 c\u00f3 quy\u1ebft \u0111\u1ecbnh thanh tra, ki\u1ec3m tra k\u1ef3 t\u00ednh thu\u1ebf c\u00f3 ph\u00e1t sinh thu\u1ebf GTGT \u0111\u00e3 k\u00ea khai, kh\u1ea5u tr\u1eeb)\u201d.<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean, n\u1ebfu h\u00f3a \u0111\u01a1n c\u1ee7a b\u1ea1n mua v\u00e0o ch\u01b0a thanh to\u00e1n v\u00e0 \u0111\u00e3 qu\u00e1 th\u1eddi h\u1ea1n thanh to\u00e1n theo quy \u0111\u1ecbnh tr\u00ean h\u1ee3p \u0111\u1ed3ng th\u00ec c\u00f4ng ty b\u1ea1n kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb s\u1ed1 thu\u1ebf GTGT c\u1ee7a h\u00e0ng h\u00f3a mua v\u00e0o n\u00e0y. B\u1ea1n ph\u1ea3i k\u00ea khai, \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb \u0111\u1ed1i v\u1edbi s\u1ed1 thu\u1ebf GTGT c\u1ee7a nh\u1eefng h\u00e0ng h\u00f3a n\u00e0y.<\/span><\/p>\n

\u0110\u1ec3 hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 nh\u1eefng t\u00ecnh hu\u1ed1ng x\u1eed l\u00fd v\u1ec1 h\u00f3a \u0111\u01a1n, c\u00e1c b\u1ea1n c\u00f3 th\u1ec3 tham gia nh\u1eefng\u00a0kh\u00f3a h\u1ecdc k\u1ebf to\u00e1n thu\u1ebf t\u1ea1i H\u00e0 n\u1ed9i<\/a><\/strong>, t\u1ea1i\u00a0K\u1ebf to\u00e1n thu\u1ebf Centax<\/a>.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

B\u00ean e c\u00f3 c\u00e1i ho\u00e1 \u0111\u01a1n h\u01a1n 100tr t\u1eeb n\u0103m 2010 cho \u0111\u1ebfn gi\u1edd v\u1eabn treo tr\u00ean c\u00f4ng n\u1ee3 ch\u01b0a chuy\u1ec3n kho\u1ea3n th\u00ec c\u00f3 sao ko \u1ea1?<\/p>\n","protected":false},"author":7,"featured_media":20270,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[2972,2973,2974],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/23934"}],"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=23934"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/23934\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/20270"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=23934"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=23934"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}