{"id":24018,"date":"2016-09-03T02:16:06","date_gmt":"2016-09-03T02:16:06","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=24018"},"modified":"2016-11-25T09:17:09","modified_gmt":"2016-11-25T09:17:09","slug":"tren-hoa-don-xuat-khau-su-dung-dong-tien-viet-nam-hay-ngoai-te","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=24018","title":{"rendered":"Tr\u00ean h\u00f3a \u0111\u01a1n xu\u1ea5t kh\u1ea9u ph\u1ea3i vi\u1ebft \u0111\u1ed3ng ti\u1ec1n Vi\u1ec7t nam hay ngo\u1ea1i t\u1ec7"},"content":{"rendered":"

C\u00e2u h\u1ecfi:\u00a0<\/strong><\/span>Khi vi\u1ebft h\u00f3a \u0111\u01a1n xu\u1ea5t kh\u1ea9u th\u00ec vi\u1ebft \u0111\u1ed3ng ti\u1ec1n tr\u00ean h\u00f3a \u0111\u01a1n l\u00e0 VN\u0110 hay ngo\u1ea1i t\u1ec7?<\/span><\/span><\/h2>\n

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

\"H\u00f3a<\/a>

Tr\u00ean h\u00f3a \u0111\u01a1n xu\u1ea5t kh\u1ea9u ph\u1ea3i vi\u1ebft \u0111\u1ed3ng ti\u1ec1n Vi\u1ec7t nam hay ngo\u1ea1i t\u1ec7 – K\u1ebf to\u00e1n Centax<\/span><\/p><\/div>\n

C\u0103n c\u1ee9 \u0110i\u1ec3m e, Kho\u1ea3n 2 \u0110i\u1ec1u 16 Th\u00f4ng t\u01b0 s\u1ed1\u00a039\/2014\/TT-BTC<\/a> ban h\u00e0nh ng\u00e0y 31\/3\/2014 quy \u0111\u1ecbnh v\u1ec1 \u0111\u1ed3ng ti\u1ec1n ghi tr\u00ean h\u00f3a \u0111\u01a1n nh\u01b0 sau:<\/span><\/p>\n

\u201ce) \u0110\u1ed3ng ti\u1ec1n ghi tr\u00ean h\u00f3a \u0111\u01a1n<\/em><\/span><\/p>\n

\u0110\u1ed3ng ti\u1ec1n ghi\u00a0tr\u00ean h\u00f3a \u0111\u01a1n l\u00e0 \u0111\u1ed3ng Vi\u1ec7t Nam.<\/em><\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi b\u00e1n \u0111\u01b0\u1ee3c b\u00e1n h\u00e0ng thu ngo\u1ea1i t\u1ec7 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p\u00a0lu\u1eadt, t\u1ed5ng s\u1ed1 ti\u1ec1n thanh to\u00e1n \u0111\u01b0\u1ee3c ghi b\u1eb1ng nguy\u00ean t\u1ec7, ph\u1ea7n ch\u1eef ghi b\u1eb1ng ti\u1ebfng Vi\u1ec7t.<\/em><\/span><\/p>\n

V\u00ed d\u1ee5: 10.000 USD – M\u01b0\u1eddi ngh\u00ecn \u0111\u00f4\u00a0la M\u1ef9.<\/em><\/span><\/p>\n

Ng\u01b0\u1eddi b\u00e1n \u0111\u1ed3ng th\u1eddi ghi tr\u00ean h\u00f3a \u0111\u01a1n t\u1ef7 gi\u00e1 ngo\u1ea1i t\u1ec7 v\u1edbi \u0111\u1ed3ng Vi\u1ec7t Nam theo t\u1ef7 gi\u00e1 giao d\u1ecbch b\u00ecnh qu\u00e2n c\u1ee7a th\u1ecb tr\u01b0\u1eddng ngo\u1ea1i\u00a0t\u1ec7\u00a0li\u00ean ng\u00e2n h\u00e0ng do Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam c\u00f4ng b\u1ed1 t\u1ea1i th\u1eddi\u00a0\u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n.<\/em><\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p ngo\u1ea1i t\u1ec7 thu v\u1ec1\u00a0l\u00e0 lo\u1ea1i kh\u00f4ng c\u00f3 t\u1ef7 gi\u00e1 v\u1edbi \u0111\u1ed3ng Vi\u1ec7t Nam th\u00ec ghi t\u1ef7 gi\u00e1 ch\u00e9o v\u1edbi m\u1ed9t lo\u1ea1i ngo\u1ea1i t\u1ec7 \u0111\u01b0\u1ee3c Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam c\u00f4ng b\u1ed1 t\u1ef7 gi\u00e1.\u201d<\/em><\/span><\/p>\n

– C\u0103n c\u1ee9 Th\u00f4ng t\u01b0 s\u1ed1\u00a026\/2015\/TT-BTC<\/a> \u00a0ban h\u00e0nh ng\u00e0y 27\/2\/2015 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Th\u00f4ng t\u01b0 s\u1ed1\u00a039\/2014\/TT-BTC<\/a> ban h\u00e0nh ng\u00e0y 31\/3\/2014<\/span><\/p>\n

\u00a0+ T\u1ea1i kho\u1ea3n 4 \u0110i\u1ec1u 2 h\u01b0\u1edbng d\u1eabn v\u1ec1 t\u1ef7 gi\u00e1, c\u1ee5 th\u1ec3:<\/span><\/p>\n

\u201c3. Tr\u01b0\u1eddng h\u1ee3p ph\u00e1t sinh doanh thu, chi\u00a0ph\u00ed\u00a0gi\u00e1 t\u00ednh thu\u1ebf b\u1eb1ng ngo\u1ea1i t\u1ec7 th\u00ec ph\u1ea3i quy \u0111\u1ed5i ngo\u1ea1i t\u1ec7 ra \u0111\u1ed3ng Vi\u1ec7t Nam theo t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf theo h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1\u00a0200\/2014\/TT-BTC<\/strong><\/a>\u00a0ng\u00e0y 22 th\u00e1ng 12 n\u0103m 2014 h\u01b0\u1edbng d\u1eabn v\u1ec1 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p nh\u01b0 sau:<\/em><\/span><\/p>\n

–\u00a0T\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf \u0111\u1ec3 h\u1ea1ch to\u00e1n doanh thu\u00a0l\u00e0 t\u1ef7 gi\u00e1 mua v\u00e0o c\u1ee7a Ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i n\u01a1i ng\u01b0\u1eddi n\u1ed9p thu\u1ebf m\u1edf t\u00e0i kho\u1ea3n.<\/em>\u201d<\/span><\/p>\n

–<\/strong>\u00a0<\/strong>C\u0103n c\u1ee9 C\u00f4ng v\u0103n 53640\/CT-HT<\/a> c\u1ee7a chi c\u1ee5c thu\u1ebf TP H\u00e0 N\u1ed9i:<\/span><\/p>\n

\u201cK\u1ec3 t\u1eeb ng\u00e0y 01\/01\/2015, tr\u01b0\u1eddng h\u1ee3p C\u00f4ng ty \u00a0\u0111\u01b0\u1ee3c ph\u00e9p b\u00e1n h\u00e0ng thu ngo\u1ea1i t\u1ec7 theo quy \u0111\u1ecbnh t\u1ea1i Ph\u00e1p l\u1ec7nh ngo\u1ea1i h\u1ed1i v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh th\u00ec khi l\u1eadp h\u00f3a \u0111\u01a1n, C\u00f4ng ty ghi t\u1ed5ng s\u1ed1 ti\u1ec1n thanh to\u00e1n b\u1eb1ng nguy\u00ean t\u1ec7, ph\u1ea7n ch\u1eef ghi b\u1eb1ng ti\u1ebfng Vi\u1ec7t v\u00e0 t\u1ef7 gi\u00e1 tr\u00ean h\u00f3a \u0111\u01a1n\u00a0theo t\u1ef7 gi\u00e1 mua v\u00e0o c\u1ee7a Ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i n\u01a1i ng\u01b0\u1eddi n\u1ed9p thu\u1ebf m\u1edf t\u00e0i kho\u1ea3n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 4 \u0110i\u1ec1u 2 Th\u00f4ng t\u01b0 s\u1ed1\u00a026\/2015\/TT-BTC\u00a0n\u00eau tr\u00ean<\/em>.\u201d<\/strong><\/span><\/p>\n

Nh\u01b0 v\u1eady<\/strong>: Khi vi\u1ebft h\u00f3a \u0111\u01a1n GTGT b\u00e1n h\u00e0ng h\u00f3a c\u00f3 ph\u00e1t sinh ngo\u1ea1i t\u1ec7:<\/span><\/p>\n

+ Ghi t\u1ed5ng s\u1ed1 ti\u1ec1n thanh to\u00e1n b\u1eb1ng nguy\u00ean t\u1ec7.<\/span><\/p>\n

+ Ph\u1ea7n ch\u1eef ghi b\u1eb1ng ti\u1ebfng vi\u1ec7t.<\/span><\/p>\n

+ T\u1ef7 gi\u00e1 ghi tr\u00ean h\u00f3a \u0111\u01a1n: T\u1ef7 gi\u00e1 mua v\u00e0o c\u1ee7a ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i n\u01a1i c\u00f4ng ty m\u1edf TK.<\/span><\/p>\n

\"hoa<\/a>V\u00ed d\u1ee5:<\/u><\/em>\u00a0<\/em>Ng\u00e0y 17\/12\/2015, C\u00f4ng ty TNHH ABC xu\u1ea5t kh\u1ea9u m\u1ed9t l\u00f4 h\u00e0ng 10 chi\u1ebfc m\u00e1y t\u00ednh tr\u1ecb gi\u00e1 80.000 USD. T\u1ef7 gi\u00e1 c\u1ee7a ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i n\u01a1i c\u00f4ng ty TNHH ABC m\u1edf t\u00e0i kho\u1ea3n ng\u00e0y 17\/12\/2015 l\u00e0 mua v\u00e0o: 21.400 VN\u0110\/USD; b\u00e1n ra: 21.800 VN\u0110\/USD. C\u00e1c b\u1ea1n vi\u1ebft h\u00f3a \u0111\u01a1n nh\u01b0 sau:<\/em><\/span><\/p>\n

\n","protected":false},"excerpt":{"rendered":"

Khi vi\u1ebft h\u00f3a \u0111\u01a1n xu\u1ea5t kh\u1ea9u th\u00ec vi\u1ebft \u0111\u1ed3ng ti\u1ec1n tr\u00ean h\u00f3a \u0111\u01a1n l\u00e0 VN\u0110 hay ngo\u1ea1i t\u1ec7?<\/p>\n","protected":false},"author":7,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[3016,3017],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/24018"}],"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=24018"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/24018\/revisions"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=24018"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=24018"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}