{"id":24075,"date":"2017-05-16T12:43:36","date_gmt":"2017-05-16T12:43:36","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=24075"},"modified":"2017-05-14T12:44:28","modified_gmt":"2017-05-14T12:44:28","slug":"hoa-don-dau-ra-tren-20-trieu-co-bat-buoc-phai-thanh-toan-qua-ngan-hang-khong","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=24075","title":{"rendered":"H\u00f3a \u0111\u01a1n \u0111\u1ea7u ra tr\u00ean 20 tri\u1ec7u c\u00f3 b\u1eaft bu\u1ed9c ph\u1ea3i thanh to\u00e1n qua ng\u00e2n h\u00e0ng kh\u00f4ng?"},"content":{"rendered":"<div id=\"attachment_18176\" style=\"width: 310px\" class=\"wp-caption alignright\"><a href=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/09\/Nh\u1eefng-h\u1eadu-qu\u1ea3-khi-kh\u00f4ng-\u0111\u0103ng-k\u00fd-t\u00e0i-kho\u1ea3n-ng\u00e2n-h\u00e0ng-v\u1edbi-c\u01a1-quan-thu\u1ebf1.jpg\"><img aria-describedby=\"caption-attachment-18176\" decoding=\"async\" loading=\"lazy\" class=\"wp-image-18176 size-medium\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/09\/Nh\u1eefng-h\u1eadu-qu\u1ea3-khi-kh\u00f4ng-\u0111\u0103ng-k\u00fd-t\u00e0i-kho\u1ea3n-ng\u00e2n-h\u00e0ng-v\u1edbi-c\u01a1-quan-thu\u1ebf1-300x200.jpg\" alt=\"H\u00f3a \u0111\u01a1n \u0111\u1ea7u ra tr\u00ean 20 tri\u1ec7u c\u00f3 b\u1eaft bu\u1ed9c ph\u1ea3i thanh to\u00e1n qua ng\u00e2n h\u00e0ng kh\u00f4ng?\" width=\"300\" height=\"200\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/09\/Nh\u1eefng-h\u1eadu-qu\u1ea3-khi-kh\u00f4ng-\u0111\u0103ng-k\u00fd-t\u00e0i-kho\u1ea3n-ng\u00e2n-h\u00e0ng-v\u1edbi-c\u01a1-quan-thu\u1ebf1-300x200.jpg 300w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/09\/Nh\u1eefng-h\u1eadu-qu\u1ea3-khi-kh\u00f4ng-\u0111\u0103ng-k\u00fd-t\u00e0i-kho\u1ea3n-ng\u00e2n-h\u00e0ng-v\u1edbi-c\u01a1-quan-thu\u1ebf1.jpg 600w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/a><p id=\"caption-attachment-18176\" class=\"wp-caption-text\">H\u00f3a \u0111\u01a1n \u0111\u1ea7u ra tr\u00ean 20 tri\u1ec7u c\u00f3 b\u1eaft bu\u1ed9c ph\u1ea3i thanh to\u00e1n qua ng\u00e2n h\u00e0ng kh\u00f4ng? &#8211; K\u1ebf to\u00e1n Centax<\/p><\/div>\n<p style=\"line-height: 18.0pt;\"><strong><span style=\"font-family: 'Helvetica','sans-serif'; color: #333333;\">C\u00e2u h\u1ecfi:<\/span><\/strong><\/p>\n<p style=\"line-height: 18.0pt; orphans: auto; text-align: start; widows: 1; -webkit-text-stroke-width: 0px; word-spacing: 0px;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><span style=\"font-family: 'Helvetica','sans-serif'; color: #333333;\">Doanh nghi\u1ec7p c\u00f3 h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o tr\u00ean 20 tri\u1ec7u th\u00ec khi thanh to\u00e1n cho ng\u01b0\u1eddi b\u00e1n ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb \u0111\u1ea7y \u0111\u1ee7 c\u1ee7a ng\u00e2n h\u00e0ng. V\u1eady khi doanh nghi\u1ec7p b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 th\u00ec h\u00f3a \u0111\u01a1n \u0111\u1ea7u ra tr\u00ean 20 tri\u1ec7u th\u00ec c\u00f3 c\u1ea7n ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng kh\u00f4ng?<\/span><\/span><\/p>\n<p style=\"line-height: 18.0pt; orphans: auto; text-align: start; widows: 1; -webkit-text-stroke-width: 0px; word-spacing: 0px;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong><span style=\"font-family: 'Helvetica','sans-serif'; color: #333333;\">Tr\u1ea3 l\u1eddi:<\/span><\/strong><\/span><\/p>\n<p style=\"line-height: 18.0pt; orphans: auto; text-align: start; widows: 1; -webkit-text-stroke-width: 0px; word-spacing: 0px;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><span style=\"font-family: 'Helvetica','sans-serif'; color: #333333;\"><a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-so-262015tt-btc-huong-dan-ve-thue-gia-tri-gia-tang\/\">Th\u00f4ng t\u01b0 s\u1ed1\u00a026<\/a>\/2015\/TT-BTC t\u1ea1i \u0110i\u1ec1u 1, Kho\u1ea3n 10 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 15<span class=\"apple-converted-space\">\u00a0<\/span><a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-219-huong-dan-luat-thue-gia-tri-gia-tang\/\">Th\u00f4ng t\u01b0 s\u1ed1\u00a0219\/2013\/TT-BTC<\/a><span class=\"apple-converted-space\">\u00a0<\/span>\u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1ea1i<span class=\"apple-converted-space\">\u00a0<\/span><a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-1192014tt-btc-sua-doi-mot-so-thong-tu-de-don-gian-cai-cach-thu-tuc-ve-thue\/\">Th\u00f4ng t\u01b0 s\u1ed1 119\/2014\/TT-BTC<\/a><span class=\"apple-converted-space\">\u00a0<\/span>v\u00e0 Th\u00f4ng t\u01b0 s\u1ed1 151\/2014\/TT-BTC\u00a0 nh\u01b0 sau:<\/span><\/span><span style=\"font-family: 'Georgia','serif'; color: #333333;\"><br \/>\n<\/span><em><span style=\"font-family: 'Helvetica','sans-serif'; color: #333333;\">\u201c\u0110i\u1ec1u 15. \u0110i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o<\/span><\/em><i><span style=\"font-family: 'Helvetica','sans-serif'; color: #333333;\"><br \/>\n<em><span style=\"font-family: 'Helvetica','sans-serif';\">\u2026..<\/span><\/em><br \/>\n<em><span style=\"font-family: 'Helvetica','sans-serif';\">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 h\u00f3a nh\u1eadp kh\u1ea9u) t\u1eeb hai m\u01b0\u01a1i tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean, tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 nh\u1eadp kh\u1ea9u t\u1eebng l\u1ea7n c\u00f3 gi\u00e1 tr\u1ecb d\u01b0\u1edbi hai m\u01b0\u01a1i tri\u1ec7u \u0111\u1ed3ng, h\u00e0ng h\u00f3a, 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 v\u00e0 tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a l\u00e0 qu\u00e0 bi\u1ebfu, qu\u00e0 t\u1eb7ng c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u1edf n\u01b0\u1edbc ngo\u00e0i.\u201d<\/span><\/em><\/span><\/i><span style=\"font-family: 'Georgia','serif'; color: #333333;\"><br \/>\n<\/span><span style=\"font-family: 'Helvetica','sans-serif'; color: #333333;\">Th\u00f4ng t\u01b0 78\/2014\/TT-BTC t\u1ea1i \u0110i\u1ec1u 6, Kho\u1ea3n 1 quy \u0111\u1ecbnh c\u00e1c kho\u1ea3n chi \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf nh\u01b0 sau:<\/span><span style=\"font-family: 'Georgia','serif'; color: #333333;\"><br \/>\n<\/span><em><span style=\"font-family: 'Helvetica','sans-serif'; color: #333333;\">\u201c1. Tr\u1eeb c\u00e1c kho\u1ea3n chi kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb n\u00eau t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c tr\u1eeb m\u1ecdi kho\u1ea3n chi n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/span><\/em><i><span style=\"font-family: 'Helvetica','sans-serif'; color: #333333;\"><br \/>\n<em><span style=\"font-family: 'Helvetica','sans-serif';\">\u2026.<\/span><\/em><br \/>\n<em><span style=\"font-family: 'Helvetica','sans-serif';\">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.<\/span><\/em><br \/>\n<em><span style=\"font-family: 'Helvetica','sans-serif';\">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.\u201d<\/span><\/em><br \/>\n<\/span><\/i><span style=\"font-family: 'Helvetica','sans-serif'; color: #333333;\">Nh\u01b0 v\u1eady, c\u0103n c\u1ee9 theo c\u00e1c quy \u0111\u1ecbnh tr\u00ean th\u00ec ph\u00e1p lu\u1eadt ch\u1ec9 quy \u0111\u1ecbnh vi\u1ec7c thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t \u0111\u1ed1i v\u1edbi c\u00e1c h\u00f3a \u0111\u01a1n tr\u00ean hai m\u01b0\u01a1i tri\u1ec7u \u0111\u1ed3ng c\u1ee7a c\u00e1c doanh nghi\u1ec7p mua h\u00e0ng. Doanh nghi\u1ec7p mua h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 tr\u00ean hai m\u01b0\u01a1i tri\u1ec7u \u0111\u1ed3ng th\u00ec ph\u1ea3i thanh to\u00e1n qua ng\u00e2n h\u00e0ng \u0111\u1ec3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT v\u00e0 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf. Cho t\u1edbi nay, ch\u01b0a c\u00f3 quy \u0111\u1ecbnh vi\u1ec7c doanh nghi\u1ec7p b\u00e1n h\u00e0ng ph\u1ea3i thu ti\u1ec1n b\u00e1n h\u00e0ng qua ng\u00e2n h\u00e0ng.<\/span><\/p>\n<p style=\"line-height: 18.0pt; orphans: auto; text-align: start; widows: 1; -webkit-text-stroke-width: 0px; word-spacing: 0px;\"><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">\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\u00a0<strong><a href=\"https:\/\/centax.dsoftware.vn\/chi-tiet-cac-khoa-hoc-va-bang-gia-ke-toan-centax\/\" target=\"_blank\">kh\u00f3a h\u1ecdc k\u1ebf to\u00e1n thu\u1ebf<\/a><\/strong>, t\u1ea1i\u00a0<a href=\"https:\/\/centax.dsoftware.vn\/gioi-thieu-ve-ke-toan-centax\/\">K\u1ebf to\u00e1n thu\u1ebf Centax<\/a>.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>C\u00e2u h\u1ecfi: Doanh nghi\u1ec7p c\u00f3 h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o tr\u00ean 20 tri\u1ec7u th\u00ec khi thanh to\u00e1n cho ng\u01b0\u1eddi b\u00e1n ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb \u0111\u1ea7y \u0111\u1ee7 c\u1ee7a ng\u00e2n h\u00e0ng. V\u1eady khi doanh nghi\u1ec7p b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 th\u00ec h\u00f3a \u0111\u01a1n \u0111\u1ea7u ra tr\u00ean 20 tri\u1ec7u th\u00ec c\u00f3 c\u1ea7n ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng..<\/p>\n","protected":false},"author":7,"featured_media":18176,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[3049,3050,3051],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/24075"}],"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=24075"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/24075\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/18176"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=24075"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=24075"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}