{"id":30637,"date":"2017-06-13T05:48:09","date_gmt":"2017-06-13T05:48:09","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=30637"},"modified":"2017-06-05T06:29:44","modified_gmt":"2017-06-05T06:29:44","slug":"dieu-kien-khau-tru-thue-khi-thanh-toan-bang-tai-khoan-ca-nhan","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=30637","title":{"rendered":"\u0110i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf khi thanh to\u00e1n b\u1eb1ng t\u00e0i kho\u1ea3n c\u00e1 nh\u00e2n."},"content":{"rendered":"<div id=\"attachment_27789\" style=\"width: 310px\" class=\"wp-caption alignright\"><a href=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2016\/11\/\u1ea4n-\u0111\u1ecbnh-thu\u1ebf-_-K\u1ebf-to\u00e1n-Centax.jpg\"><img aria-describedby=\"caption-attachment-27789\" decoding=\"async\" loading=\"lazy\" class=\"size-medium wp-image-27789\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2016\/11\/\u1ea4n-\u0111\u1ecbnh-thu\u1ebf-_-K\u1ebf-to\u00e1n-Centax-300x225.jpg\" alt=\"\u0110i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf khi thanh to\u00e1n b\u1eb1ng t\u00e0i kho\u1ea3n c\u00e1 nh\u00e2n.\" width=\"300\" height=\"225\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2016\/11\/\u1ea4n-\u0111\u1ecbnh-thu\u1ebf-_-K\u1ebf-to\u00e1n-Centax-300x225.jpg 300w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2016\/11\/\u1ea4n-\u0111\u1ecbnh-thu\u1ebf-_-K\u1ebf-to\u00e1n-Centax.jpg 800w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/a><p id=\"caption-attachment-27789\" class=\"wp-caption-text\">\u0110i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf khi thanh to\u00e1n b\u1eb1ng t\u00e0i kho\u1ea3n c\u00e1 nh\u00e2n.<\/p><\/div>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 t\u1ea1i c\u00e1c v\u0103n b\u1ea3n thu\u1ebf. Tuy nhi\u00ean, trong th\u1ef1c t\u1ebf, \u0111\u1ec3 linh ho\u1ea1t trong ho\u1ea1t \u0111\u1ed9ng kinh doanh, doanh nghi\u1ec7p c\u01a1 quan thu\u1ebf c\u00f3 nhi\u1ec1u quy \u0111\u1ecbnh gi\u00fap cho doanh nghi\u1ec7p thu\u1eadn l\u1ee3i h\u01a1n. M\u1ed9t trong nh\u1eefng quy \u0111\u1ecbnh \u0111\u00f3 l\u00e0 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf. K\u1ebf to\u00e1n thu\u1ebf Centax xin chia s\u1ebb v\u1edbi c\u00e1c b\u1ea1n v\u1ea5n \u0111\u1ec1 n\u00e0y qua b\u00e0i vi\u1ebft:<\/span><\/p>\n<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf khi thanh to\u00e1n b\u1eb1ng t\u00e0i kho\u1ea3n c\u00e1 nh\u00e2n.<\/span><\/h2>\n<h2><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">1. \u0110i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf.<\/span><\/strong><\/h2>\n<h3><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">1. 1. \u0110i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf GTGT.<\/span><\/strong><\/h3>\n<p><span lang=\"VI\" style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8211; C\u0103n c\u1ee9 h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 1, \u0110i\u1ec1u 10, Th\u00f4ng t\u01b0 s\u1ed1 26\/2015\/TT-BTC ng\u00e0y 27\/02\/2015 s\u1eeda \u0111\u1ed5i b\u1ed5 sung \u0110i\u1ec1u 15, Th\u00f4ng t\u01b0 s\u1ed1 219\/2013\/TT-BTC ng\u00e0y 31\/12\/2013 (\u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1ea1i Th\u00f4ng t\u01b0 119\/2014\/TT-BTC ng\u00e0y 25\/8\/2014 v\u00e0 Th\u00f4ng t\u01b0 151\/2014\/TT-BTC ng\u00e0y 10\/10\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh) v\u1ec1 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><i><span lang=\"VI\">\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><\/i><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><i><span lang=\"VI\">1. C\u00f3 h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng h\u1ee3p ph\u00e1p c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o ho\u1eb7c ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng kh\u00e2u nh\u1eadp kh\u1ea9u ho\u1eb7c ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf GTGT thay cho ph\u00eda n\u01b0\u1edbc ngo\u00e0i theo h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1c t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n Vi\u1ec7t Nam v\u00e0 c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i kinh doanh ho\u1eb7c c\u00f3 thu nh\u1eadp ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam.<\/span><\/i><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><i><span lang=\"VI\">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.<\/span><\/i><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><i><span lang=\"VI\">Ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t g\u1ed3m ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng v\u00e0 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t kh\u00e1c h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 3 v\u00e0 kho\u1ea3n 4 \u0110i\u1ec1u n\u00e0y.<\/span><\/i><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><i><span lang=\"VI\">3. Ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng \u0111\u01b0\u1ee3c hi\u1ec3u l\u00e0 c\u00f3 ch\u1ee9ng t\u1eeb ch\u1ee9ng minh vi\u1ec7c chuy\u1ec3n ti\u1ec1n t\u1eeb t\u00e0i kho\u1ea3n c\u1ee7a b\u00ean mua sang t\u00e0i kho\u1ea3n c\u1ee7a b\u00ean b\u00e1n (t\u00e0i kho\u1ea3n c\u1ee7a b\u00ean mua v\u00e0 t\u00e0i kho\u1ea3n c\u1ee7a b\u00ean b\u00e1n ph\u1ea3i l\u00e0 t\u00e0i kho\u1ea3n \u0111\u00e3 \u0111\u0103ng k\u00fd ho\u1eb7c th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf. B\u00ean mua kh\u00f4ng c\u1ea7n ph\u1ea3i \u0111\u0103ng k\u00fd ho\u1eb7c th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf t\u00e0i kho\u1ea3n ti\u1ec1n vay t\u1ea1i c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng d\u00f9ng \u0111\u1ec3 thanh to\u00e1n cho nh\u00e0 cung c\u1ea5p) m\u1edf t\u1ea1i c\u00e1c t\u1ed5 ch\u1ee9c cung \u1ee9ng d\u1ecbch v\u1ee5 thanh to\u00e1n theo c\u00e1c h\u00ecnh th\u1ee9c thanh to\u00e1n ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh nh\u01b0 s\u00e9c, \u1ee7y nhi\u1ec7m chi ho\u1eb7c l\u1ec7nh chi, \u1ee7y nhi\u1ec7m thu, nh\u1edd thu, th\u1ebb ng\u00e2n h\u00e0ng, th\u1ebb t\u00edn d\u1ee5ng, sim \u0111i\u1ec7n tho\u1ea1i (v\u00ed \u0111i\u1ec7n t\u1eed) v\u00e0 c\u00e1c h\u00ecnh th\u1ee9c thanh to\u00e1n kh\u00e1c theo quy \u0111\u1ecbnh (bao g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p b\u00ean mua thanh to\u00e1n t\u1eeb t\u00e0i kho\u1ea3n c\u1ee7a b\u00ean mua sang t\u00e0i kho\u1ea3n b\u00ean b\u00e1n mang t\u00ean ch\u1ee7 doanh nghi\u1ec7p t\u01b0 nh\u00e2n ho\u1eb7c b\u00ean mua thanh to\u00e1n t\u1eeb t\u00e0i kho\u1ea3n c\u1ee7a b\u00ean mua mang t\u00ean ch\u1ee7 doanh nghi\u1ec7p t\u01b0 nh\u00e2n sang t\u00e0i kho\u1ea3n b\u00ean b\u00e1n n\u1ebfu t\u00e0i kho\u1ea3n n\u00e0y \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd giao d\u1ecbch v\u1edbi c\u01a1 quan thu\u1ebf)&#8230;\u201d<\/span><\/i><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo quy \u0111\u1ecbnh tr\u00ean, \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT l\u00e0:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">H\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 mua v\u00e0o ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng SXKD trong k\u1ef3<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u00f3 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">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 tr \u0111\u1ed3ng tr\u1edf l\u00ean<\/span><\/li>\n<\/ul>\n<h3><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">1. 2. \u0110i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb.<\/span><\/strong><\/h3>\n<p><span lang=\"VI\" style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8211; C\u0103n c\u1ee9 \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 s\u1ed1 96\/2015\/TT-BTC s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 6, Th\u00f4ng t\u01b0 s\u1ed1 78\/2014\/TT-BTC v\u1ec1 c\u00e1c kho\u1ea3n chi \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><i><span lang=\"VI\">\u201cTr\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><\/i><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><i><span lang=\"VI\">a) Kho\u1ea3n chi th\u1ef1c t\u1ebf ph\u00e1t sinh li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a doanh nghi\u1ec7p.<\/span><\/i><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><i><span lang=\"VI\">b) Kho\u1ea3n chi c\u00f3 \u0111\u1ee7 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/i><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><i><span lang=\"VI\">c) Kho\u1ea3n chi n\u1ebfu c\u00f3 h\u00f3a \u0111\u01a1n mua h\u00e0ng ho\u00e1, 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><\/i><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><i><span lang=\"VI\">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&#8230;\u201d<\/span><\/i><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo quy \u0111\u1ecbnh tr\u00ean, \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 \u0111\u01b0\u1ee3c \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed d\u01b0\u1ee3c tr\u1eeb\u00a0l\u00e0:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">H\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 mua v\u00e0o ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng SXKD trong k\u1ef3<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u00f3 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">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 tr \u0111\u1ed3ng tr\u1edf l\u00ean<\/span><\/li>\n<\/ul>\n<h2><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">2. \u0110i\u1ec1u ki\u1ec7n thanh to\u00e1n b\u1eb1ng t\u00e0i kho\u1ea3n c\u00e1 nh\u00e2n<\/span><\/strong><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Trong ho\u1ea1t \u0111\u1ed9ng, nhi\u1ec1u khi c\u00e1c c\u00e1 nh\u00e2n ph\u1ea3i d\u00f9ng t\u00e0i kho\u1ea3n c\u1ee7a m\u00ecnh \u0111\u1ec3 thanh to\u00e1n c\u00e1c h\u00f3a \u0111\u01a1n c\u00f3 gi\u00e1 tr\u1ecb tr\u00ean 20 tr. T\u1ea1i c\u00f4ng v\u0103n s\u1ed15465\/TCT-KK, T\u1ed5ng c\u1ee5c Thu\u1ebf quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c thanh to\u00e1n b\u1eb1ng t\u00e0i kho\u1ea3n c\u00e1 nh\u00e2n nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em><span lang=\"VI\">&#8220;Tr\u01b0\u1eddng h\u1ee3p C\u00f4ng ty TNHH Samsung Electronics Vi\u1ec7t Nam v\u00e0 C\u00f4ng ty Samsung Electronics Vi\u1ec7t Nam Th\u00e1i Nguy\u00ean (sau \u0111\u00e2y g\u1ecdi l\u00e0 \u201cC\u00f4ng ty\u201d) \u1ee7y quy\u1ec1n cho c\u00e1 nh\u00e2n l\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u1ee7a C\u00f4ng ty s\u1eed d\u1ee5ng th\u1ebb t\u00edn d\u1ee5ng c\u00e1 nh\u00e2n \u0111\u1ec3 thanh to\u00e1n ti\u1ec1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 cho ng\u01b0\u1eddi b\u00e1n, sau \u0111\u00f3 C\u00f4ng ty s\u1ebd thanh to\u00e1n cho c\u00e1 nh\u00e2n th\u00f4ng qua h\u00ecnh th\u1ee9c chuy\u1ec3n kho\u1ea3n ng\u00e2n h\u00e0ng t\u1eeb t\u00e0i kho\u1ea3n c\u1ee7a C\u00f4ng ty \u0111\u00e3 \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan thu\u1ebf v\u00e0o t\u00e0i kho\u1ea3n c\u1ee7a c\u00e1 nh\u00e2n. N\u1ebfu h\u00ecnh th\u1ee9c thanh to\u00e1n n\u00e0y \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 t\u1ea1i quy ch\u1ebf qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh c\u1ee7a C\u00f4ng ty ho\u1eb7c Quy\u1ebft \u0111\u1ecbnh v\u1ec1 vi\u1ec7c \u1ee7y quy\u1ec1n c\u1ee7a C\u00f4ng ty cho c\u00e1 nh\u00e2n; \u0111\u1ed3ng th\u1eddi c\u00e1c kho\u1ea3n chi n\u00eau tr\u00ean c\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb ch\u1ee9ng minh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a doanh nghi\u1ec7p, g\u1ed3m: h\u00f3a \u0111\u01a1n mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mang t\u00ean v\u00e0 m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a C\u00f4ng ty; h\u1ed3 s\u01a1 li\u00ean quan \u0111\u1ebfn vi\u1ec7c \u1ee7y quy\u1ec1n c\u1ee7a doanh nghi\u1ec7p cho c\u00e1 nh\u00e2n thanh to\u00e1n v\u1edbi ng\u01b0\u1eddi b\u00e1n v\u00e0 thanh to\u00e1n l\u1ea1i v\u1edbi doanh nghi\u1ec7p; ch\u1ee9ng t\u1eeb chuy\u1ec3n ti\u1ec1n t\u1eeb t\u00e0i kho\u1ea3n th\u1ebb t\u00edn d\u1ee5ng c\u1ee7a c\u00e1 nh\u00e2n cho ng\u01b0\u1eddi b\u00e1n, ch\u1ee9ng t\u1eeb chuy\u1ec3n ti\u1ec1n t\u1eeb t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng c\u1ee7a C\u00f4ng ty cho c\u00e1 nh\u00e2n th\u00ec h\u00ecnh th\u1ee9c thanh to\u00e1n tr\u00ean \u0111\u01b0\u1ee3c coi l\u00e0 \u0111\u00e1p \u1ee9ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t, l\u00e0m c\u0103n c\u1ee9 \u0111\u1ec3 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, v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/span><\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em><span lang=\"VI\">C\u00f4ng ty c\u00f3 tr\u00e1ch nhi\u1ec7m l\u1eadp v\u00e0 theo d\u00f5i danh s\u00e1ch c\u00e1c t\u00e0i kho\u1ea3n th\u1ebb t\u00edn d\u1ee5ng c\u00e1 nh\u00e2n c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n \u0111\u1ec3 thanh to\u00e1n ti\u1ec1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 theo h\u00ecnh th\u1ee9c n\u00f3i tr\u00ean v\u00e0 cung c\u1ea5p cho c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n khi c\u1ea7n.&#8221;<\/span><\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo quy \u0111\u1ecbnh tr\u00ean, c\u00e1 nh\u00e2n d\u00f9ng t\u00e0i kho\u1ea3n c\u1ee7a m\u00ecnh \u0111\u1ec3 thanh to\u00e1n c\u00e1c h\u00f3a \u0111\u01a1n tr\u00ean 20 tr, \u0111\u01b0\u1ee3c coi l\u00e0 th\u00e0nh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n \u00a0m\u1eb7t, n\u1ebfu:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u00e0i kho\u1ea3n c\u00e1 nh\u00e2n l\u00e0 c\u1ee7a lao \u0111\u1ed9ng trong Doanh nghi\u1ec7p<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">H\u00ecnh th\u1ee9c thanh to\u00e1n b\u1eb1ng kho\u1ea3n c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh trong quy ch\u1ebf t\u00e0i ch\u00ednh, ho\u1eb7c doanh nghi\u1ec7p l\u1eadp gi\u1ea5y \u1ee7y quy\u1ec1n cho nh\u00e2n vi\u00ean th\u1ef1c hi\u1ec7n thanh to\u00e1n.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n chuy\u1ec3n ti\u1ec1n t\u1eeb t\u00e0i kho\u1ea3n doanh nghi\u1ec7p sang t\u00e0i kho\u1ea3n nh\u00e2n sau khi thanh to\u00e1n<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u00f3 \u0111\u1ee7 h\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb v\u1ec1 c\u00e1c giao d\u1ecbch mua b\u00e1n h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u00f3 \u0111\u1ea7y \u0111\u1ee7 ch\u1ee9ng t\u1eeb v\u1ec1 vi\u1ec7c chuy\u1ec3n ti\u1ec1n gi\u1eefa c\u00f4ng ty, c\u00e1 nh\u00e2n v\u00e0 kh\u00e1ch h\u00e0ng<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o c\u00f4ng v\u0103n\u00a0 s\u1ed15465\/TCT-KK<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o b\u00e0i vi\u1ebft:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/cach-xu-ly-hoa-don-chua-thanh-toan-nhung-qua-han-hop-dong\/\">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?<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/cach-xu-ly-hoa-don-chua-thanh-toan-nhung-qua-han-hop-dong\/\">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<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/co-duoc-khau-tru-thue-khi-thanh-toan-qua-ben-thu-3\/\">C\u00f3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf khi thanh to\u00e1n qua b\u00ean th\u1ee9 3<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u0110i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 t\u1ea1i c\u00e1c v\u0103n b\u1ea3n thu\u1ebf. Tuy nhi\u00ean, trong th\u1ef1c t\u1ebf, \u0111\u1ec3 linh ho\u1ea1t trong ho\u1ea1t \u0111\u1ed9ng kinh doanh, doanh nghi\u1ec7p c\u01a1 quan thu\u1ebf c\u00f3 nhi\u1ec1u quy \u0111\u1ecbnh gi\u00fap cho doanh nghi\u1ec7p thu\u1eadn l\u1ee3i h\u01a1n. M\u1ed9t trong nh\u1eefng quy \u0111\u1ecbnh \u0111\u00f3 l\u00e0 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb..<\/p>\n","protected":false},"author":7,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[4305,4306],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/30637"}],"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=30637"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/30637\/revisions"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=30637"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=30637"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}