{"id":24119,"date":"2017-01-21T23:53:42","date_gmt":"2017-01-21T23:53:42","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=24119"},"modified":"2017-01-22T00:02:33","modified_gmt":"2017-01-22T00:02:33","slug":"thanh-toan-qua-tai-khoan-vang-lai-co-duoc-khau-tru-thue","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=24119","title":{"rendered":"Thanh to\u00e1n qua t\u00e0i kho\u1ea3n v\u00e3ng lai c\u00f3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf"},"content":{"rendered":"
\"Thanh<\/a>

<\/span> Thanh to\u00e1n qua t\u00e0i kho\u1ea3n v\u00e3ng lai c\u00f3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf – K\u1ebf to\u00e1n Centax<\/span><\/p><\/div>\n

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

\u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u thanh to\u00e1n qua t\u00e0i kho\u1ea3n v\u00e3ng lai, th\u00ec c\u00f3 \u0111\u01b0\u1ee3c coi l\u00e0 thanh to\u00e1n qua ng\u00e2n h\u00e0ng kh\u00f4ng?<\/span><\/p>\n

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

C\u0103n c\u1ee9 th\u00f4ng t\u01b0 s\u1ed1 26\/2015\/TT-BTC<\/a>\u00a0t\u1ea1i \u0110i\u1ec1u 1, Kho\u1ea3n 11 S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0111i\u1ec3m b.7 Kho\u1ea3n 3 \u0110i\u1ec1u 16, th\u00f4ng t\u01b0 219\/2013\/TT-BTC ban h\u00e0nh ng\u00e0y 31\/12\/2013\u00a0nh\u01b0 sau:<\/span>
\n \u201cb.7) Tr\u01b0\u1eddng h\u1ee3p ph\u00eda n\u01b0\u1edbc ngo\u00e0i (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p ph\u00eda n\u01b0\u1edbc ngo\u00e0i l\u00e0 c\u00e1 nh\u00e2n) thanh to\u00e1n t\u1eeb t\u00e0i kho\u1ea3n ti\u1ec1n g\u1eedi v\u00e3ng lai c\u1ee7a ph\u00eda n\u01b0\u1edbc ngo\u00e0i m\u1edf t\u1ea1i c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng t\u1ea1i Vi\u1ec7t Nam th\u00ec vi\u1ec7c thanh to\u00e1n n\u00e0y ph\u1ea3i \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh trong h\u1ee3p \u0111\u1ed3ng xu\u1ea5t kh\u1ea9u (ph\u1ee5 l\u1ee5c h\u1ee3p \u0111\u1ed3ng ho\u1eb7c v\u0103n b\u1ea3n \u0111i\u1ec1u ch\u1ec9nh h\u1ee3p \u0111\u1ed3ng- n\u1ebfu c\u00f3). Ch\u1ee9ng t\u1eeb thanh to\u00e1n l\u00e0 gi\u1ea5y b\u00e1o C\u00f3 c\u1ee7a ng\u00e2n h\u00e0ng b\u00ean xu\u1ea5t kh\u1ea9u v\u1ec1 s\u1ed1 ti\u1ec1n \u0111\u00e3 nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb t\u00e0i kho\u1ea3n v\u00e3ng lai c\u1ee7a ng\u01b0\u1eddi mua ph\u00eda n\u01b0\u1edbc ngo\u00e0i \u0111\u00e3 k\u00fd h\u1ee3p \u0111\u1ed3ng.<\/em><\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p xu\u1ea5t kh\u1ea9u cho ng\u01b0\u1eddi mua ph\u00eda n\u01b0\u1edbc ngo\u00e0i l\u00e0 doanh nghi\u1ec7p t\u01b0 nh\u00e2n v\u00e0 vi\u1ec7c thanh to\u00e1n th\u00f4ng qua t\u00e0i kho\u1ea3n v\u00e3ng lai c\u1ee7a ch\u1ee7 doanh nghi\u1ec7p t\u01b0 nh\u00e2n m\u1edf t\u1ea1i t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng \u1edf Vi\u1ec7t Nam v\u00e0 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh trong h\u1ee3p \u0111\u1ed3ng xu\u1ea5t kh\u1ea9u (ph\u1ee5 l\u1ee5c h\u1ee3p \u0111\u1ed3ng ho\u1eb7c v\u0103n b\u1ea3n \u0111i\u1ec1u ch\u1ec9nh h\u1ee3p \u0111\u1ed3ng-n\u1ebfu c\u00f3) th\u00ec \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 thanh to\u00e1n qua ng\u00e2n h\u00e0ng.<\/em><\/span><\/p>\n

C\u01a1 quan thu\u1ebf khi ki\u1ec3m tra vi\u1ec7c kh\u1ea5u tr\u1eeb, ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u thanh to\u00e1n qua t\u00e0i kho\u1ea3n v\u00e3ng lai, c\u1ea7n ph\u1ed1i h\u1ee3p v\u1edbi t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng n\u01a1i ng\u01b0\u1eddi mua ph\u00eda n\u01b0\u1edbc ngo\u00e0i m\u1edf t\u00e0i kho\u1ea3n \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o vi\u1ec7c thanh to\u00e1n, chuy\u1ec3n ti\u1ec1n th\u1ef1c hi\u1ec7n \u0111\u00fang m\u1ee5c \u0111\u00edch v\u00e0 ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. Ng\u01b0\u1eddi nh\u1eadp c\u1ea3nh mang ti\u1ec1n qua bi\u00ean gi\u1edbi ph\u1ea3i k\u00ea khai r\u00f5 s\u1ed1 ti\u1ec1n mang theo l\u00e0 ti\u1ec1n thanh to\u00e1n c\u1ee5 th\u1ec3 \u0111\u1ed1i v\u1edbi t\u1eebng h\u1ee3p \u0111\u1ed3ng mua b\u00e1n h\u00e0ng h\u00f3a v\u00e0 t\u1edd khai xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a; \u0111\u1ed3ng th\u1eddi xu\u1ea5t tr\u00ecnh h\u1ee3p \u0111\u1ed3ng mua b\u00e1n h\u00e0ng h\u00f3a, t\u1edd khai xu\u1ea5t kh\u1ea9u \u0111\u1ec3 c\u00f4ng ch\u1ee9c h\u1ea3i quan ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi nh\u1eadp c\u1ea3nh kh\u00f4ng ph\u1ea3i l\u00e0 \u0111\u1ea1i di\u1ec7n doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i tr\u1ef1c ti\u1ebfp k\u00fd h\u1ee3p \u0111\u1ed3ng mua b\u00e1n v\u1edbi doanh nghi\u1ec7p Vi\u1ec7t Nam th\u00ec ph\u1ea3i c\u00f3 gi\u1ea5y \u1ee7y quy\u1ec1n (b\u1ea3n d\u1ecbch ti\u1ebfng Vi\u1ec7t ho\u1eb7c ti\u1ebfng Anh, c\u00f9ng v\u1edbi b\u1ea3n ch\u00ednh b\u1eb1ng ti\u1ebfng c\u1ee7a n\u01b0\u1edbc c\u00f3 \u0111\u01b0\u1eddng bi\u00ean gi\u1edbi c\u1eeda kh\u1ea9u ti\u1ebfp gi\u00e1p) c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i \u0111\u00e3 k\u00fd h\u1ee3p \u0111\u1ed3ng mua b\u00e1n n\u00eau tr\u00ean. Gi\u1ea5y \u1ee7y quy\u1ec1n n\u00e0y ch\u1ec9 \u00e1p d\u1ee5ng cho m\u1ed9t l\u1ea7n mang ti\u1ec1n v\u00e0o Vi\u1ec7t Nam v\u00e0 ph\u1ea3i ghi r\u00f5 s\u1ed1 l\u01b0\u1ee3ng ti\u1ec1n mang v\u00e0o theo h\u1ee3p \u0111\u1ed3ng mua b\u00e1n c\u1ee5 th\u1ec3.\u201d<\/em><\/span><\/p>\n

C\u00e1c tr\u01b0\u1eddng h\u1ee3p thanh to\u00e1n qua t\u00e0i kho\u1ea3n v\u00e3ng lai \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u theo quy \u0111\u1ecbnh tr\u00ean th\u00ec \u0111\u01b0\u1ee3c coi l\u00e0 thanh to\u00e1n qua ng\u00e2n h\u00e0ng, s\u1ebd \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf v\u00e0 ho\u00e0n thu\u1ebf theo quy \u0111\u1ecbnh.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

C\u00e2u h\u1ecfi: \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u thanh to\u00e1n qua t\u00e0i kho\u1ea3n v\u00e3ng lai, th\u00ec c\u00f3 \u0111\u01b0\u1ee3c coi l\u00e0 thanh to\u00e1n qua ng\u00e2n h\u00e0ng kh\u00f4ng? Tr\u1ea3 l\u1eddi: C\u0103n c\u1ee9 th\u00f4ng t\u01b0 s\u1ed1 26\/2015\/TT-BTC\u00a0t\u1ea1i \u0110i\u1ec1u 1, Kho\u1ea3n 11 S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0111i\u1ec3m b.7 Kho\u1ea3n 3 \u0110i\u1ec1u 16, th\u00f4ng t\u01b0 219\/2013\/TT-BTC ban h\u00e0nh ng\u00e0y 31\/12\/2013\u00a0nh\u01b0..<\/p>\n","protected":false},"author":7,"featured_media":12896,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[2968,3073,3074],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/24119"}],"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=24119"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/24119\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/12896"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=24119"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=24119"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}