{"id":4523,"date":"2015-07-27T03:29:43","date_gmt":"2015-07-27T03:29:43","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=4523"},"modified":"2016-12-14T10:19:59","modified_gmt":"2016-12-14T10:19:59","slug":"co-phai-xuat-hoa-don-ke-khai-thue-voi-nhung-khoan-thu-ho-chi-ho-3","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=4523","title":{"rendered":"C\u00f3 ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n, k\u00ea khai thu\u1ebf v\u1edbi nh\u1eefng kho\u1ea3n thu h\u1ed9, chi h\u1ed9?"},"content":{"rendered":"<p><span style=\"font-family: helvetica, arial, sans-serif;\"><img decoding=\"async\" loading=\"lazy\" class=\"alignright wp-image-4530 size-medium\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/Thu-ho-chi-ho-300x204.jpg\" alt=\"C\u00f3 ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n, k\u00ea khai thu\u1ebf v\u1edbi nh\u1eefng kho\u1ea3n thu h\u1ed9, chi h\u1ed9? - \u1ea3nh ch\u00ednh\" width=\"300\" height=\"204\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/Thu-ho-chi-ho-300x204.jpg 300w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/Thu-ho-chi-ho.jpg 420w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><span style=\"font-size: 12pt;\">Trong m\u1ed1i quan h\u1ec7 b\u1ea1n h\u00e0ng v\u00e0 h\u1ed7 tr\u1ee3 l\u1eabn nhau, c\u00e1c doanh nghi\u1ec7p lu\u00f4n c\u00f3 nh\u1eefng kho\u1ea3n thu h\u1ed9 v\u00e0 chi h\u1ed9 kh\u00e1ch h\u00e0ng. C\u00f3 ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n, k\u00ea khai thu\u1ebf \u0111\u1ed1i v\u1edbi nh\u1eefng kho\u1ea3n thu h\u1ed9 chi h\u1ed9 kh\u00f4ng? <a href=\"https:\/\/centax.dsoftware.vn\/gioi-thieu-ve-ke-toan-centax\/\" target=\"_blank\">K\u1ebf to\u00e1n thu\u1ebf Centax<\/a> xin chia s\u1ebb v\u1edbi c\u00e1c b\u1ea1n v\u1ec1 v\u1ea5n \u0111\u1ec1 n\u00e0y.<\/span><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>\u00a0<\/strong><\/span><span style=\"font-family: helvetica, arial, sans-serif; color: #000000; font-size: 12pt;\"><strong>1. Nh\u1eefng tr\u01b0\u1eddng h\u1ee3p thu h\u1ed9, chi h\u1ed9<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u00f3 nhi\u1ec1u tr\u01b0\u1eddng h\u1ee3p thu h\u1ed9, chi h\u1ed9. Nh\u1eefng kho\u1ea3n thu h\u1ed9, chi h\u1ed9, ph\u1ea3i \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n c\u1ee5 th\u1ec3 b\u1eb1ng v\u0103n b\u1ea3n, gi\u1eefa c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n. T\u1ea1m chia th\u00e0nh 2 lo\u1ea1i thu h\u1ed9 chi h\u1ed9 nh\u01b0 sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Nh\u1eefng kho\u1ea3n thu h\u1ed9, chi h\u1ed9, m\u00e0 \u0111\u1ee9ng t\u00ean tr\u00ean h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb mua b\u00e1n l\u00e0 b\u00ean \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Nh\u1eefng kho\u1ea3n thu h\u1ed9, chi h\u1ed9 m\u00e0 \u0111\u1ee9ng t\u00ean tr\u00ean h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb mua b\u00e1n l\u00e0 b\u00ean \u1ee7y quy\u1ec1n<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span style=\"color: #000000; font-size: 12pt; font-family: helvetica, arial, sans-serif;\"><b>2. Quy \u0111\u1ecbnh v\u1ec1 h\u00f3a h\u00f3a \u0111\u01a1n<\/b><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"http:\/\/dailythuecongminh.com\/vbm-thong-tu-262015tt-btc-ve-thue-gtgt-quan-ly-thue-va-hoa-don\/\">Th\u00f4ng t\u01b0 26\/2015\/TT-BTC\u00a0<\/a>t\u1ea1i \u0110i\u1ec1u 3, Kho\u1ea3n 7 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 16 Th\u00f4ng t\u01b0 39\/2014\/TT-BTC v\u1ec1 nh\u1eefng tr\u01b0\u1eddng h\u1ee3p xu\u00e2t h\u00f3a \u0111\u01a1n nh\u01b0 sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>\u00a0\u201cb) Ng\u01b0\u1eddi b\u00e1n ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n khi b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, bao g\u1ed3m c\u1ea3 c\u00e1c tr\u01b0\u1eddng h\u1ee3p h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o, h\u00e0ng m\u1eabu; h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 cho, bi\u1ebfu, t\u1eb7ng, trao \u0111\u1ed5i, tr\u1ea3 thay l\u01b0\u01a1ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng (tr\u1eeb h\u00e0ng ho\u00e1 lu\u00e2n chuy\u1ec3n n\u1ed9i b\u1ed9, ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9 \u0111\u1ec3 ti\u1ebfp t\u1ee5c qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t).<\/em><\/span><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"color: #000000; font-size: 12pt; font-family: helvetica, arial, sans-serif;\"><strong>3. Quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf GTGT<\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-219-huong-dan-luat-thue-gia-tri-gia-tang\/\" target=\"_blank\">Th\u00f4ng t\u01b0 219\/2013\/TT-BTC<\/a> t\u1ea1i \u0110i\u1ec1u 5 Kho\u1ea3n 7, \u0110i\u1ec3m d quy \u0111\u1ecbnh \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ph\u1ea3i k\u00ea khai, t\u00ednh n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng nh\u01b0 sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>\u201cd) C\u00e1c kho\u1ea3n thu h\u1ed9 kh\u00f4ng li\u00ean quan \u0111\u1ebfn vi\u1ec7c b\u00e1n h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 c\u1ee7a c\u01a1 s\u1edf kinh doanh.\u201d<\/em><em>\u00a0<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>Th\u00f4ng t\u01b0 219\/2013\/TT-BTC<\/strong>, t\u1ea1i \u0111i\u1ec1u 14 kho\u1ea3n 12, \u0111i\u1ec3m b quy \u0111\u1ecbnh v\u1ec1 nh\u1eefng kho\u1ea3n \u0111\u01b0\u1ee3c k\u00ea khai, kh\u1ea5u tr\u1eeb thu\u1ebf GTGT c\u1ee7a h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 mua v\u00e0o d\u01b0\u1edbi h\u00ecnh th\u1ee9c u\u1ef7 quy\u1ec1n cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c m\u00e0 ho\u00e1 \u0111\u01a1n mang t\u00ean t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c u\u1ef7 quy\u1ec1n bao g\u1ed3m c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau \u0111\u00e2y:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u201c<em>a) Doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m \u1ee7y quy\u1ec1n cho ng\u01b0\u1eddi tham gia b\u1ea3o hi\u1ec3m s\u1eeda ch\u1eefa t\u00e0i s\u1ea3n; chi ph\u00ed s\u1eeda ch\u1eefa t\u00e0i s\u1ea3n c\u00f9ng c\u00e1c v\u1eadt t\u01b0, ph\u1ee5 t\u00f9ng thay th\u1ebf c\u00f3 h\u00f3a \u0111\u01a1n GTGT ghi t\u00ean ng\u01b0\u1eddi tham gia b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m th\u1ef1c hi\u1ec7n thanh to\u00e1n cho ng\u01b0\u1eddi tham gia b\u1ea3o hi\u1ec3m ph\u00ed b\u1ea3o hi\u1ec3m t\u01b0\u01a1ng \u1ee9ng theo h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m th\u00ec doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m \u0111\u01b0\u1ee3c k\u00ea khai kh\u1ea5u tr\u1eeb thu\u1ebf GTGT t\u01b0\u01a1ng \u1ee9ng v\u1edbi ph\u1ea7n b\u1ed3i th\u01b0\u1eddng b\u1ea3o hi\u1ec3m thanh to\u00e1n theo h\u00f3a \u0111\u01a1n GTGT \u0111\u1ee9ng t\u00ean ng\u01b0\u1eddi tham gia b\u1ea3o hi\u1ec3m; tr\u01b0\u1eddng h\u1ee3p ph\u1ea7n b\u1ed3i th\u01b0\u1eddng b\u1ea3o hi\u1ec3m do doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m thanh to\u00e1n cho ng\u01b0\u1eddi tham gia b\u1ea3o hi\u1ec3m c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb 20 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean th\u00ec ph\u1ea3i th\u1ef1c hi\u1ec7n thanh to\u00e1n qua ng\u00e2n h\u00e0ng.<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\"><em style=\"font-family: 'times new roman', times, serif; line-height: 1.5;\">b) Tr\u01b0\u1edbc khi th\u00e0nh l\u1eadp doanh nghi\u1ec7p, c\u00e1c s\u00e1ng l\u1eadp vi\u00ean c\u00f3 v\u0103n b\u1ea3n \u1ee7y quy\u1ec1n cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n th\u1ef1c hi\u1ec7n chi h\u1ed9 m\u1ed9t s\u1ed1 kho\u1ea3n chi ph\u00ed li\u00ean quan \u0111\u1ebfn vi\u1ec7c th\u00e0nh l\u1eadp doanh nghi\u1ec7p, mua s\u1eafm h\u00e0ng h\u00f3a, v\u1eadt t\u01b0 th\u00ec doanh nghi\u1ec7p \u0111\u01b0\u1ee3c k\u00ea khai, kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o theo h\u00f3a \u0111\u01a1n GTGT \u0111\u1ee9ng t\u00ean t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n v\u00e0 ph\u1ea3i th\u1ef1c hi\u1ec7n thanh to\u00e1n cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n qua ng\u00e2n h\u00e0ng \u0111\u1ed1i v\u1edbi nh\u1eefng h\u00f3a \u0111\u01a1n c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb hai m\u01b0\u01a1i tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean<\/em><span style=\"line-height: 1.5;\">.\u201d<\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo quy \u0111\u1ecbnh tr\u00ean, khi chi h\u1ed9, n\u1ebfu h\u00f3a \u0111\u01a1n \u0111\u1ee9ng t\u00ean b\u00ean chi h\u1ed9, th\u00ec b\u00ean \u1ee7y quy\u1ec1n v\u1eabn \u0111\u01b0\u1ee3c k\u00ea khai kh\u1ea5u tr\u1eeb thu\u1ebf, trong tr\u01b0\u1eddng h\u1ee3p:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Kho\u1ea3n chi h\u1ed9 m\u00e0 b\u00ean nh\u1eadn b\u1ea3o hi\u1ec3m \u0111\u01b0\u1ee3c doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m \u1ee7y quy\u1ec1n chi khi chi tr\u1ea3 cho b\u1ed3i th\u01b0\u1eddng b\u1ea3o hi\u1ec3m theo h\u1ee3p \u0111\u1ed3ng,<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u00e1c th\u00e0nh vi\u00ean g\u00f3p v\u1ed1n tr\u01b0\u1edbc khi th\u00e0nh l\u1eadp c\u00f4ng ty \u1ee7y quy\u1ec1n cho t\u1ed5 ch\u1ee9c c\u00e1 nh\u00e2n chi h\u1ed9 nh\u1eefng kho\u1ea3n li\u00ean quan<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span style=\"color: #000000; font-size: 12pt; font-family: helvetica, arial, sans-serif;\"><strong>4. K\u1ebft lu\u1eadn:<\/strong><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\"><strong>4.1. V\u1edbi nh\u1eefng kho\u1ea3n thu h\u1ed9:<\/strong><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Doanh nghi\u1ec7p c\u00f3 th\u1ec3 thu h\u1ed9 v\u1edbi danh ngh\u0129a b\u00ean \u1ee7y quy\u1ec1n, ho\u1eb7c b\u00ean thu h\u1ed9, nh\u01b0ng c\u1ea3 hai tr\u01b0\u1eddng h\u1ee3p n\u00e0y, \u0111\u1ec1u kh\u00f4ng ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n v\u00e0 k\u00ea khai thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Doanh nghi\u1ec7p thu h\u1ed9 t\u1eadp h\u1ee3p ch\u1ee9ng t\u1eeb, l\u1eadp phi\u1ebfu thu mang t\u00ean c\u00f4ng ty m\u00ecnh, sau \u0111\u00f3 chi tr\u1ea3 kh\u00e1ch h\u00e0ng c\u00f9ng v\u1edbi c\u00e1c h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb li\u00ean quan.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\"><strong>4.2. V\u1edbi nh\u1eefng kho\u1ea3n chi h\u1ed9<\/strong><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>4.2.1. Chi h\u1ed9 v\u1edbi nh\u1eefng h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb mang t\u00ean c\u1ee7a b\u00ean chi h\u1ed9:<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8211; Tr\u1eeb 2 tr\u01b0\u1eddng h\u1ee3p nh\u1eadn \u1ee7y quy\u1ec1n n\u00eau c\u1ee5 th\u1ec3 tr\u00ean, kh\u00f4ng c\u00f3 tr\u01b0\u1eddng h\u1ee3p n\u00e0o b\u00ean \u1ee7y quy\u1ec1n \u0111\u01b0\u1ee3c k\u00ea khai thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o, khi h\u00f3a \u0111\u01a1n mang t\u00ean b\u00ean chi h\u1ed9<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8211; B\u00ean chi h\u1ed9 th\u1ef1c hi\u1ec7n c\u00e1c th\u1ee7 t\u1ee5c chi h\u1ed9 nh\u01b0 sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>+ L\u1eadp phi\u1ebfu chi, chi h\u1ed9 nh\u1eefng kho\u1ea3n chi \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>\u00a0+ Kh\u00f4ng k\u00ea khai nh\u1eefng h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb mang m\u00ecnh<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>+ Chuy\u1ec3n to\u00e0n b\u1ed9 ch\u1ee9ng t\u1eeb chi h\u1ed9 cho b\u00ean \u1ee7y quy\u1ec1n k\u00ea khai, kh\u1ea5u tr\u1eeb thu\u1ebf GTGT<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>+ L\u1eadp phi\u1ebfu thu, thu l\u1ea1i s\u1ed1 ti\u1ec1n \u0111\u00e3 chi h\u1ed9<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>4.2.2. Chi h\u1ed9 v\u1edbi nh\u1eefng ch\u1ee9ng t\u1eeb kh\u00f4ng mang t\u00ean c\u1ee7a b\u00ean chi h\u1ed9<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8211; H\u00f3a \u0111\u01a1n kh\u00f4ng mang t\u00ean b\u00ean chi h\u1ed9, n\u00ean b\u00ean chi h\u1ed9 kh\u00f4ng k\u00ea khai kh\u1ea5u tr\u1eeb thu\u1ebf GTGT.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8211; B\u00ean chi h\u1ed9 th\u1ef1c hi\u1ec7n c\u00e1c th\u1ee7 t\u1ee5c chi h\u1ed9 nh\u01b0 sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>+ L\u1eadp phi\u1ebfu chi, chi h\u1ed9 nh\u1eefng kho\u1ea3n chi \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>+ Chuy\u1ec3n to\u00e0n b\u1ed9 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb chi h\u1ed9 cho b\u00ean \u1ee7y quy\u1ec1n k\u00ea khai, kh\u1ea5u tr\u1eeb thu\u1ebf GTGT<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>+ L\u1eadp phi\u1ebfu thu, thu l\u1ea1i s\u1ed1 ti\u1ec1n \u0111\u00e3 chi h\u1ed9<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong><em>L\u01b0u \u00fd<\/em><\/strong><em> : <\/em><\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">B\u00ean chi h\u1ed9 kh\u00f4ng xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111\u1ec3 thu l\u1ea1i nh\u1eefng kho\u1ea3n chi h\u1ed9<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">B\u00ean chi h\u1ed9 c\u1ea7n l\u01b0u nh\u1eefng v\u0103n b\u1ea3n \u1ee7y quy\u1ec1n, nh\u1eefng h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb li\u00ean quan t\u1edbi vi\u1ec7c chi h\u1ed9 \u0111\u1ec3 gi\u1ea3i tr\u00ecnh khi c\u1ea7n thi\u1ebft<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Nh\u1eefng kho\u1ea3n thu h\u1ed9, chi h\u1ed9 ch\u1ec9 \u1ea3nh h\u01b0\u1edfng t\u1edbi qu\u1ef9 ti\u1ec1n m\u1eb7t, ti\u1ec1n ng\u00e2n, m\u00e0 kh\u00f4ng \u1ea3nh h\u01b0\u1edfng t\u1edbi doanh thu, chi ph\u00ed c\u1ee7a b\u00ean thu h\u1ed9 chi h\u1ed9<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt; color: #000000;\"><strong>5. H\u1ea1ch to\u00e1n v\u1edbi c\u00e1c kho\u1ea3n thu h\u1ed9, chi h\u1ed9<\/strong><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\"><strong>5.1. \u0110\u1ed1i v\u1edbi nh\u1eefng kho\u1ea3n thu h\u1ed9<\/strong><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8211; Khi\u00a0 thu h\u1ed9 kh\u00e1ch h\u00e0ng<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ee3 TK 3388<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0 \u00a0 \u00a0 C\u00f3 TK 111, 112<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Khi chi tr\u1ea3 l\u1ea1i ti\u1ec1n thu h\u1ed9<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ee3 TK 111, 112<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0 \u00a0 \u00a0 C\u00f3 TK 3388<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">5.2. \u0110\u1ed1i v\u1edbi nh\u1eefng kho\u1ea3n chi h\u1ed9<\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">+ Khi chi h\u1ed9 kh\u00e1ch h\u00e0ng<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ee3 TK 1388<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0 \u00a0 \u00a0 C\u00f3 TK 111, 112<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">+ Khi b\u00ean \u1ee7y quy\u1ec1n tr\u1ea3 l\u1ea1i ti\u1ec1n chi h\u1ed9<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ee3 TK 111, 112<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0 \u00a0 \u00a0 C\u00f3 TK 1388<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>C\u00f3 ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n, k\u00ea khai thu\u1ebf v\u1edbi nh\u1eefng kho\u1ea3n thu h\u1ed9, chi h\u1ed9? K\u1ebf to\u00e1n Centax lu\u00f4n c\u1eadp nh\u1eadp nh\u1eefng th\u00f4ng tin m\u1edbi nh\u1ea5t, chia s\u1ebb t\u1edbi c\u1ed9ng \u0111\u1ed3ng<\/p>\n","protected":false},"author":7,"featured_media":6679,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[516,517,518],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/4523"}],"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=4523"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/4523\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/6679"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=4523"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=4523"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}