{"id":5998,"date":"2015-08-05T04:11:37","date_gmt":"2015-08-05T04:11:37","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=5998"},"modified":"2015-08-15T10:20:46","modified_gmt":"2015-08-15T10:20:46","slug":"cac-truong-hop-duoc-coi-la-thanh-toan-qua-ngan-hang-doi-voi-hoat-dong-xuat-khau","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=5998","title":{"rendered":"C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c coi l\u00e0 thanh to\u00e1n qua ng\u00e2n h\u00e0ng \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t kh\u1ea9u"},"content":{"rendered":"

\"C\u00e1c<\/p>\n

H\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u \u0111\u1ec3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf, ho\u00e0n thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o ph\u1ea3i c\u00f3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n v\u00e0 c\u00e1c th\u1ee7 t\u1ee5c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. M\u1ed9t trong nh\u1eefng \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u00e0 ho\u00e0n thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t kh\u1ea9u l\u00e0 h\u00e0ng h\u00f3a, d\u1ecbch xu\u1ea5t kh\u1ea9u ph\u1ea3i thanh to\u00e1n qua Ng\u00e2n h\u00e0ng ho\u1eb7c m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c coi l\u00e0 thanh to\u00e1n qua ng\u00e2n h\u00e0ng. K\u1ebf to\u00e1n Centax<\/a><\/strong> xin chia s\u1ebb c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c coi l\u00e0 thanh to\u00e1n qua ng\u00e2n h\u00e0ng \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t kh\u1ea9u \u1edf b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y.<\/span><\/p>\n

T\u1ea1i \u0110i\u1ec3m a Kho\u1ea3n 3 \u0110i\u1ec1u 16 Th\u00f4ng t\u01b0 219\/2103\/TT-BTC<\/a><\/strong> quy \u0111\u1ecbnh v\u1ec1 tr\u01b0\u1eddng h\u1ee3p thanh to\u00e1n qua ng\u00e2n h\u00e0ng nh\u01b0 sau:<\/span><\/p>\n

\u201c<\/em>a) Thanh to\u00e1n qua ng\u00e2n h\u00e0ng l\u00e0 vi\u1ec7c chuy\u1ec3n ti\u1ec1n t\u1eeb t\u00e0i kho\u1ea3n c\u1ee7a b\u00ean nh\u1eadp kh\u1ea9u sang t\u00e0i kho\u1ea3n mang t\u00ean b\u00ean xu\u1ea5t kh\u1ea9u m\u1edf t\u1ea1i ng\u00e2n h\u00e0ng theo c\u00e1c h\u00ecnh th\u1ee9c thanh to\u00e1n ph\u00f9 h\u1ee3p v\u1edbi th\u1ecfa thu\u1eadn trong h\u1ee3p \u0111\u1ed3ng v\u00e0 quy \u0111\u1ecbnh c\u1ee7a ng\u00e2n h\u00e0ng. Ch\u1ee9ng t\u1eeb thanh to\u00e1n ti\u1ec1n 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 c\u1ee7a ng\u00e2n h\u00e0ng b\u00ean nh\u1eadp kh\u1ea9u. Tr\u01b0\u1eddng h\u1ee3p thanh to\u00e1n ch\u1eadm tr\u1ea3, ph\u1ea3i c\u00f3 th\u1ecfa thu\u1eadn ghi trong h\u1ee3p \u0111\u1ed3ng xu\u1ea5t kh\u1ea9u, \u0111\u1ebfn th\u1eddi h\u1ea1n thanh to\u00e1n c\u01a1 s\u1edf kinh doanh ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng. Tr\u01b0\u1eddng h\u1ee3p u\u1ef7 th\u00e1c xu\u1ea5t kh\u1ea9u th\u00ec ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng c\u1ee7a ph\u00eda n\u01b0\u1edbc ngo\u00e0i cho b\u00ean nh\u1eadn u\u1ef7 th\u00e1c v\u00e0 b\u00ean nh\u1eadn u\u1ef7 th\u00e1c ph\u1ea3i thanh to\u00e1n ti\u1ec1n h\u00e0ng xu\u1ea5t kh\u1ea9u qua ng\u00e2n h\u00e0ng cho b\u00ean u\u1ef7 th\u00e1c. Tr\u01b0\u1eddng h\u1ee3p b\u00ean n\u01b0\u1edbc ngo\u00e0i thanh to\u00e1n tr\u1ef1c ti\u1ebfp cho b\u00ean u\u1ef7 th\u00e1c xu\u1ea5t kh\u1ea9u th\u00ec b\u00ean u\u1ef7 th\u00e1c ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng v\u00e0 vi\u1ec7c thanh to\u00e1n nh\u01b0 tr\u00ean ph\u1ea3i \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh trong h\u1ee3p \u0111\u1ed3ng.\u201d<\/em><\/span><\/p>\n

T\u1ea1i \u0110i\u1ec3m b Kho\u1ea3n 3 \u0110i\u1ec1u 16 Th\u00f4ng t\u01b0 219\/2013\/TT-BTC<\/strong> quy \u0111\u1ecbnh v\u1ec1 c\u00e1c tr\u01b0\u1eddng h\u1ee3p d\u01b0\u1edbi \u0111\u00e2y c\u0169ng \u0111\u01b0\u1ee3c coi l\u00e0 thanh to\u00e1n qua ng\u00e2n h\u00e0ng nh\u01b0 sau:<\/span><\/p>\n

1. H\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u \u0111\u01b0\u1ee3c thanh to\u00e1n b\u1eb1ng c\u00e1ch c\u1ea5n tr\u1eeb v\u00e0o kho\u1ea3n ti\u1ec1n vay n\u1ee3 n\u01b0\u1edbc ngo\u00e0<\/span>i.<\/strong><\/span><\/h2>\n

Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u \u0111\u01b0\u1ee3c thanh to\u00e1n c\u1ea5n tr\u1eeb v\u00e0o kho\u1ea3n ti\u1ec1n vay n\u1ee3 n\u01b0\u1edbc ngo\u00e0i c\u01a1 s\u1edf kinh doanh ph\u1ea3i c\u00f3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n, th\u1ee7 t\u1ee5c, h\u1ed3 s\u01a1 nh\u01b0 sau:<\/span><\/p>\n

– H\u1ee3p \u0111\u1ed3ng vay n\u1ee3 (\u0111\u1ed1i v\u1edbi nh\u1eefng kho\u1ea3n vay t\u00e0i ch\u00ednh c\u00f3 th\u1eddi h\u1ea1n d\u01b0\u1edbi 01 n\u0103m)<\/em>; ho\u1eb7c gi\u1ea5y x\u00e1c nh\u1eadn \u0111\u0103ng k\u00fd kho\u1ea3n vay c\u1ee7a Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam (\u0111\u1ed1i v\u1edbi nh\u1eefng kho\u1ea3n vay tr\u00ean 01 n\u0103m).<\/em><\/span><\/p>\n

– Ch\u1ee9ng t\u1eeb chuy\u1ec3n ti\u1ec1n c\u1ee7a ph\u00eda n\u01b0\u1edbc ngo\u00e0i v\u00e0o Vi\u1ec7t Nam qua ng\u00e2n h\u00e0ng.<\/span><\/p>\n

– Ph\u01b0\u01a1ng th\u1ee9c thanh to\u00e1n n\u00e0y ph\u1ea3i \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh trong h\u1ee3p \u0111\u1ed3ng xu\u1ea5t kh\u1ea9u.<\/span><\/p>\n

– B\u1ea3n x\u00e1c nh\u1eadn c\u1ee7a ph\u00eda n\u01b0\u1edbc ngo\u00e0i v\u1ec1 c\u1ea5n tr\u1eeb kho\u1ea3n n\u1ee3 vay.<\/span><\/p>\n

– Sau khi c\u1ea5n tr\u1eeb gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u v\u00e0o kho\u1ea3n n\u1ee3 vay c\u1ee7a n\u01b0\u1edbc ngo\u00e0i c\u00f3 ch\u00eanh l\u1ec7ch, th\u00ec s\u1ed1 ti\u1ec1n ch\u00eanh l\u1ec7ch ph\u1ea3i th\u1ef1c hi\u1ec7n thanh to\u00e1n qua ng\u00e2n h\u00e0ng.<\/span><\/p>\n

2. N\u1ebfu c\u01a1 s\u1edf kinh doanh xu\u1ea5t kh\u1ea9u s\u1eed d\u1ee5ng ti\u1ec1n thanh to\u00e1n h\u00e0ng\u00a0h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u \u0111\u1ec3 g\u00f3p v\u1ed1n v\u1edbi c\u01a1 s\u1edf nh\u1eadp kh\u1ea9u \u1edf n\u01b0\u1edbc ngo\u00e0i<\/span><\/strong><\/span><\/h2>\n

Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh xu\u1ea5t kh\u1ea9u s\u1eed d\u1ee5ng ti\u1ec1n thanh to\u00e1n h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u \u0111\u1ec3 g\u00f3p v\u1ed1n v\u1edbi c\u01a1 s\u1edf nh\u1eadp kh\u1ea9u \u1edf n\u01b0\u1edbc ngo\u00e0i, c\u01a1 s\u1edf kinh doanh ph\u1ea3i c\u00f3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n th\u1ee7 t\u1ee5c, h\u1ed3 s\u01a1 nh\u01b0 sau:<\/span><\/p>\n

\u00a0<\/strong>– H\u1ee3p \u0111\u1ed3ng g\u00f3p v\u1ed1n.<\/span><\/p>\n

– Ph\u01b0\u01a1ng th\u1ee9c thanh to\u00e1n n\u00e0y ph\u1ea3i \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh trong h\u1ee3p \u0111\u1ed3ng xu\u1ea5t kh\u1ea9u.<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p s\u1ed1 ti\u1ec1n g\u00f3p v\u1ed1n nh\u1ecf h\u01a1n doanh thu h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u th\u00ec s\u1ed1 ti\u1ec1n ch\u00eanh l\u1ec7ch ph\u1ea3i th\u1ef1c hi\u1ec7n thanh to\u00e1n qua ng\u00e2n h\u00e0ng.<\/span><\/p>\n

3. N\u1ebfu ph\u00eda n\u01b0\u1edbc ngo\u00e0i \u1ee7y quy\u1ec1n cho b\u00ean th\u1ee9 ba l\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u1edf n\u01b0\u1edbc ngo\u00e0i th\u1ef1c hi\u1ec7n thanh to\u00e1n th\u00ec vi\u1ec7c thanh to\u00e1n theo \u1ee7y quy\u1ec1n 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).<\/em><\/strong><\/span><\/h2>\n

4. Ph\u00eda n\u01b0\u1edbc ngo\u00e0i y\u00eau c\u1ea7u b\u00ean th\u1ee9 3 l\u00e0 t\u1ed5 ch\u1ee9c \u1edf Vi\u1ec7t Nam thanh to\u00e1n b\u00f9 tr\u1eeb c\u00f4ng n\u1ee3 v\u1edbi ph\u00eda n\u01b0\u1edbc ngo\u00e0i b\u1eb1ng th\u1ef1c hi\u1ec7n thanh to\u00e1n qua ng\u00e2n h\u00e0ng s\u1ed1 ti\u1ec1n ph\u00eda n\u01b0\u1edbc ngo\u00e0i ph\u1ea3i thanh to\u00e1n cho c\u01a1 s\u1edf kinh doanh xu\u1ea5t kh\u1ea9u.<\/strong><\/span><\/h2>\n

Tr\u01b0\u1eddng h\u1ee3p ph\u00eda n\u01b0\u1edbc ngo\u00e0i y\u00eau c\u1ea7u b\u00ean th\u1ee9 3 l\u00e0 t\u1ed5 ch\u1ee9c \u1edf Vi\u1ec7t Nam thanh to\u00e1n b\u00f9 tr\u1eeb c\u00f4ng n\u1ee3 v\u1edbi ph\u00eda n\u01b0\u1edbc ngo\u00e0i b\u1eb1ng th\u1ef1c hi\u1ec7n thanh to\u00e1n qua ng\u00e2n h\u00e0ng s\u1ed1 ti\u1ec1n ph\u00eda n\u01b0\u1edbc ngo\u00e0i ph\u1ea3i thanh to\u00e1n cho c\u01a1 s\u1edf kinh doanh xu\u1ea5t kh\u1ea9u v\u00e0 vi\u1ec7c y\u00eau c\u1ea7u thanh to\u00e1n b\u00f9 tr\u1eeb c\u00f4ng n\u1ee3 n\u00eau tr\u00ean c\u00f3 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)<\/em> v\u00e0 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 c\u1ee7a b\u00ean th\u1ee9 3, \u0111\u1ed3ng th\u1eddi b\u00ean xu\u1ea5t kh\u1ea9u ph\u1ea3i xu\u1ea5t tr\u00ecnh b\u1ea3n \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3 c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a b\u00ean n\u01b0\u1edbc ngo\u00e0i v\u00e0 b\u00ean th\u1ee9 3.<\/span><\/p>\n

5. Ph\u00eda n\u01b0\u1edbc ngo\u00e0i (b\u00ean nh\u1eadp kh\u1ea9u) \u1ee7y quy\u1ec1n cho b\u00ean th\u1ee9 ba l\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u1edf n\u01b0\u1edbc ngo\u00e0i th\u1ef1c hi\u1ec7n thanh to\u00e1n; b\u00ean th\u1ee9 ba y\u00eau c\u1ea7u t\u1ed5 ch\u1ee9c \u1edf Vi\u1ec7t Nam (b\u00ean th\u1ee9 t\u01b0) thanh to\u00e1n b\u00f9 tr\u1eeb c\u00f4ng n\u1ee3 v\u1edbi b\u00ean th\u1ee9 ba b\u1eb1ng vi\u1ec7c th\u1ef1c hi\u1ec7n thanh to\u00e1n qua ng\u00e2n h\u00e0ng s\u1ed1 ti\u1ec1n b\u00ean nh\u1eadp kh\u1ea9u ph\u1ea3i thanh to\u00e1n cho c\u01a1 s\u1edf kinh doanh Vi\u1ec7t<\/strong> Nam xu\u1ea5t kh\u1ea9u th\u00ec c\u01a1 s\u1edf kinh doanh xu\u1ea5t kh\u1ea9u ph\u1ea3i c\u00f3 \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n, h\u1ed3 s\u01a1 nh\u01b0 sau:<\/strong><\/span><\/h2>\n

\u00a0<\/strong>– 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)<\/em> quy \u0111\u1ecbnh vi\u1ec7c \u1ee7y quy\u1ec1n thanh to\u00e1n, b\u00f9 tr\u1eeb c\u00f4ng n\u1ee3 gi\u1eefa c\u00e1c b\u00ean.<\/span><\/p>\n

– Gi\u1ea5y b\u00e1o c\u00f3 c\u1ee7a ng\u00e2n h\u00e0ng v\u1ec1 s\u1ed1 ti\u1ec1n c\u01a1 s\u1edf kinh doanh Vi\u1ec7t Nam xu\u1ea5t kh\u1ea9u nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb t\u00e0i kho\u1ea3n c\u1ee7a b\u00ean th\u1ee9 t\u01b0.<\/span><\/p>\n

– B\u1ea3n \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3 c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a c\u01a1 s\u1edf kinh doanh xu\u1ea5t kh\u1ea9u v\u1edbi b\u00ean nh\u1eadp kh\u1ea9u, gi\u1eefa b\u00ean th\u1ee9 ba \u1edf n\u01b0\u1edbc ngo\u00e0i v\u1edbi b\u00ean th\u1ee9 t\u01b0 l\u00e0 t\u1ed5 ch\u1ee9c \u1edf Vi\u1ec7t Nam.<\/span><\/p>\n

6. N\u1ebfu ph\u00eda n\u01b0\u1edbc ngo\u00e0i \u1ee7y quy\u1ec1n cho V\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n t\u1ea1i Vi\u1ec7t Nam th\u1ef1c hi\u1ec7n thanh to\u00e1n v\u00e0o t\u00e0i kho\u1ea3n c\u1ee7a b\u00ean xu\u1ea5t kh\u1ea9u v\u00e0 vi\u1ec7c \u1ee7y quy\u1ec1n thanh to\u00e1n n\u00eau tr\u00ean c\u00f3 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).<\/em><\/strong><\/span><\/h2>\n

\u00a07.\u00a0<\/strong><\/span>N\u1ebfu ph\u00eda n\u01b0\u1edbc ngo\u00e0i l\u00e0 T\u1ed5 ch\u1ee9c 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 <\/span>(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)<\/span>.<\/em> <\/strong><\/span><\/p>\n

\u00a0<\/strong>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.<\/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 <\/strong>\u00a0thanh to\u00e1n th\u00f4ng qua t\u00e0i kho\u1ea3n v\u00e3ng lai c\u1ee7a ch\u1ee7 doanh nghi\u1ec7p 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<\/strong> 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)<\/em> th\u00ec \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 thanh to\u00e1n qua ng\u00e2n h\u00e0ng.<\/span><\/p>\n

8. N\u1ebfu ph\u00eda n\u01b0\u1edbc ngo\u00e0i thanh to\u00e1n qua ng\u00e2n h\u00e0ng nh\u01b0ng s\u1ed1 ti\u1ec1n thanh to\u00e1n<\/span> kh\u00f4ng ph\u00f9 h\u1ee3p v\u1edbi s\u1ed1 ti\u1ec1n ph\u1ea3i thanh to\u00e1n nh\u01b0 \u0111\u00e3 th\u1ecfa thu\u1eadn trong h\u1ee3p<\/span> \u0111\u1ed3ng ho\u1eb7c ph\u1ee5 l\u1ee5c h\u1ee3p \u0111\u1ed3ng th\u00ec:<\/span><\/strong><\/span><\/h2>\n

\u00a0<\/strong>– N\u1ebfu s\u1ed1 ti\u1ec1n \u0111\u00e3 chuy\u1ec3n c\u00f3 tr\u1ecb gi\u00e1 nh\u1ecf h\u01a1n s\u1ed1 ti\u1ec1n ph\u1ea3i thanh to\u00e1n nh\u01b0 \u0111\u00e3 th\u1ecfa thu\u1eadn\u00a0 th\u00ec c\u01a1 s\u1edf kinh doanh ph\u1ea3i gi\u1ea3i tr\u00ecnh r\u00f5 l\u00fd do nh\u01b0: ph\u00ed chuy\u1ec3n ti\u1ec1n c\u1ee7a ng\u00e2n h\u00e0ng, \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m gi\u00e1 do h\u00e0ng k\u00e9m ch\u1ea5t l\u01b0\u1ee3ng ho\u1eb7c thi\u1ebfu h\u1ee5t v\u00e0 ph\u1ea3i c\u00f3 v\u0103n b\u1ea3n th\u1ecfa thu\u1eadn gi\u1ea3m gi\u00e1 gi\u1eefa b\u00ean mua v\u00e0 b\u00e1n\u2026;<\/span><\/p>\n

– N\u1ebfu s\u1ed1 ti\u1ec1n \u0111\u00e3 chuy\u1ec3n c\u00f3 tr\u1ecb gi\u00e1 l\u1edbn h\u01a1n s\u1ed1 ti\u1ec1n ph\u1ea3i thanh to\u00e1n nh\u01b0 \u0111\u00e3 th\u1ecfa thu\u1eadn trong h\u1ee3p \u0111\u1ed3ng ho\u1eb7c ph\u1ee5 l\u1ee5c h\u1ee3p \u0111\u1ed3ng th\u00ec c\u01a1 s\u1edf kinh doanh ph\u1ea3i gi\u1ea3i tr\u00ecnh r\u00f5 l\u00fd do nh\u01b0: thanh to\u00e1n m\u1ed9t l\u1ea7n cho nhi\u1ec1u h\u1ee3p \u0111\u1ed3ng, \u1ee9ng tr\u01b0\u1edbc ti\u1ec1n h\u00e0ng\u2026<\/span><\/p>\n

9. N\u1ebfu ph\u00eda n\u01b0\u1edbc ngo\u00e0i thanh to\u00e1n qua ng\u00e2n h\u00e0ng nh\u01b0ng ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng kh\u00f4ng \u0111\u00fang t\u00ean ng\u00e2n h\u00e0ng ph\u1ea3i thanh to\u00e1n \u0111\u00e3 th\u1ecfa thu\u1eadn trong h\u1ee3p \u0111\u1ed3ng, n\u1ebfu n\u1ed9i dung ch\u1ee9ng t\u1eeb th\u1ec3 hi\u1ec7n r\u00f5 t\u00ean ng\u01b0\u1eddi thanh to\u00e1n, t\u00ean ng\u01b0\u1eddi th\u1ee5 h\u01b0\u1edfng, s\u1ed1 h\u1ee3p \u0111\u1ed3ng xu\u1ea5t kh\u1ea9u, gi\u00e1 tr\u1ecb thanh to\u00e1n ph\u00f9 h\u1ee3p v\u1edbi h\u1ee3p \u0111\u1ed3ng xu\u1ea5t kh\u1ea9u \u0111\u00e3 \u0111\u01b0\u1ee3c k\u00fd k\u1ebft th\u00ec \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn l\u00e0 ch\u1ee9ng t\u1eeb thanh to\u00e1n h\u1ee3p l\u1ec7.<\/strong><\/span><\/h2>\n

10.\u00a0<\/strong>Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh xu\u1ea5t kh\u1ea9u h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 cho b\u00ean n\u01b0\u1edbc ngo\u00e0i (b\u00ean th\u1ee9 hai), \u0111\u1ed3ng th\u1eddi nh\u1eadp kh\u1ea9u h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 v\u1edbi b\u00ean n\u01b0\u1edbc ngo\u00e0i kh\u00e1c ho\u1eb7c mua h\u00e0ng v\u1edbi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u1edf Vi\u1ec7t Nam (b\u00ean th\u1ee9 ba); <\/strong><\/span><\/h2>\n

N\u1ebfu c\u01a1 s\u1edf kinh doanh c\u00f3 th\u1ecfa thu\u1eadn v\u1edbi b\u00ean th\u1ee9 hai v\u00e0 b\u00ean th\u1ee9 ba v\u1ec1 vi\u1ec7c b\u00ean th\u1ee9 hai th\u1ef1c hi\u1ec7n thanh to\u00e1n qua ng\u00e2n h\u00e0ng cho b\u00ean th\u1ee9 ba s\u1ed1 ti\u1ec1n m\u00e0 c\u01a1 s\u1edf kinh doanh c\u00f2n ph\u1ea3i thanh to\u00e1n cho b\u00ean th\u1ee9 ba th\u00ec vi\u1ec7c b\u00f9 tr\u1eeb thanh to\u00e1n gi\u1eefa c\u00e1c b\u00ean ph\u1ea3i \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh trong h\u1ee3p \u0111\u1ed3ng xu\u1ea5t kh\u1ea9u, h\u1ee3p \u0111\u1ed3ng nh\u1eadp kh\u1ea9u ho\u1eb7c h\u1ee3p \u0111\u1ed3ng mua h\u00e0ng (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) v\u00e0 c\u01a1 s\u1edf kinh doanh ph\u1ea3i xu\u1ea5t tr\u00ecnh b\u1ea3n \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3 c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a c\u00e1c b\u00ean li\u00ean quan (gi\u1eefa c\u01a1 s\u1edf kinh doanh v\u1edbi b\u00ean th\u1ee9 hai, gi\u1eefa c\u01a1 s\u1edf kinh doanh v\u1edbi b\u00ean th\u1ee9 ba).<\/span><\/p>\n

M\u1eddi b\u1ea1n tham kh\u1ea3o c\u00e1c b\u00e0i vi\u1ebft c\u00f3 li\u00ean quan:<\/span><\/p>\n

\u0110i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb, ho\u00e0n thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u<\/a><\/span><\/p>\n

C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c coi l\u00e0 thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t<\/a><\/span><\/p>\n

 <\/p>\n","protected":false},"excerpt":{"rendered":"

H\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u \u0111\u1ec3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf, ho\u00e0n thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o ph\u1ea3i c\u00f3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n v\u00e0 c\u00e1c th\u1ee7 t\u1ee5c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. M\u1ed9t trong nh\u1eefng \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u00e0 ho\u00e0n thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t kh\u1ea9u l\u00e0 h\u00e0ng h\u00f3a, d\u1ecbch..<\/p>\n","protected":false},"author":7,"featured_media":7879,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[750],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/5998"}],"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=5998"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/5998\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/7879"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=5998"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=5998"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}