{"id":6265,"date":"2015-08-05T08:52:38","date_gmt":"2015-08-05T08:52:38","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=6265"},"modified":"2015-08-12T09:47:22","modified_gmt":"2015-08-12T09:47:22","slug":"nhung-truong-hop-khong-can-chung-tu-thanh-toan-khong-dung-tien-mat","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=6265","title":{"rendered":"Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u kh\u00f4ng c\u1ea7n ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t"},"content":{"rendered":"<h2><img decoding=\"async\" loading=\"lazy\" class=\"alignright  wp-image-6267\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/08\/thanh-toan-khong-dung-tien-mat1-300x199.jpg\" alt=\"Nh\u1eefng tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng c\u1ea7n ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t\" width=\"244\" height=\"162\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/08\/thanh-toan-khong-dung-tien-mat1-300x199.jpg 300w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/08\/thanh-toan-khong-dung-tien-mat1.jpg 470w\" sizes=\"(max-width: 244px) 100vw, 244px\" \/><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110\u1ec3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o v\u00e0 t\u00ednh v\u00e0o chi ph\u00ed th\u00ec ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t. Tuy nhi\u00ean, v\u1eabn c\u00f3 nh\u1eefng tr\u01b0\u1eddng h\u1ee3p ngo\u1ea1i l\u1ec7. V\u1eady nh\u1eefng tr\u01b0\u1eddng h\u1ee3p n\u00e0o kh\u00f4ng c\u1ea7n ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t? <strong><a href=\"https:\/\/centax.dsoftware.vn\">K\u1ebf to\u00e1n Centax<\/a><\/strong> xin chia c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng c\u1ea7n ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t \u1edf b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u0103n c\u1ee9 <strong><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><\/strong> t\u1ea1i \u0110i\u1ec1u 15, Kho\u1ea3n 2 quy \u0111\u1ecbnh v\u1ec1 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>\u201c 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 ho\u00e1 nh\u1eadp kh\u1ea9u) t\u1eeb hai m\u01b0\u01a1i tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p t\u1ed5ng gi\u00e1 tr\u1ecb h\u00e0ng ho\u00e1, 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.\u201d<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean th\u00ec ch\u1ec9 c\u00f3 nh\u1eefng h\u00e0ng h\u00f3a mua v\u00e0o m\u00e0 t\u1ed5ng gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a mua v\u00e0o theo t\u1eebng l\u1ea7n tr\u00ean h\u00f3a \u0111\u01a1n d\u01b0\u1edbi 20 tri\u1ec7u \u0111\u1ed3ng theo gi\u00e1 c\u00f3 thu\u1ebf GTGT th\u00ec kh\u00f4ng c\u1ea7n ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">V\u1eady nh\u1eefng doanh nghi\u1ec7p 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 n\u01b0\u1edbc ngo\u00e0i khi nh\u1eadp kh\u1ea9u v\u1ec1 ph\u1ea3i n\u1ed9p thu\u1ebf GTGT kh\u00e2u nh\u1eadp kh\u1ea9u. Thu\u1ebf GTGT n\u1ed9p \u1edf kh\u00e2u nh\u1eadp kh\u1ea9u n\u00e0y c\u00f3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, ho\u00e0n thu\u1ebf kh\u00f4ng v\u00ec doanh nghi\u1ec7p s\u1ebd kh\u00f4ng th\u1ec3 c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t cho\u00a0h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c bi\u1ebfu, t\u1eb7ng.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo <strong><a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-so-262015tt-btc-huong-dan-ve-thue-gia-tri-gia-tang\/\" target=\"_blank\">Th\u00f4ng t\u01b0 26\/2015\/TT-BTC<\/a><\/strong> t\u1ea1i \u0110i\u1ec1u 1, Kho\u1ea3n 10 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Kho\u1ea3n 2 \u0110i\u1ec1u 15 <strong>Th\u00f4ng t\u01b0 219\/2013\/TT-BTC <\/strong>c\u00f3 quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>\u201c 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<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean th\u00ec nh\u1eefng tr\u01b0\u1eddng h\u1ee3p sau th\u00ec h\u00e0ng h\u00f3a mua v\u00e0o kh\u00f4ng c\u1ea7n ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t \u0111\u1ec3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">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.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">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><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">M\u1eddi b\u1ea1n tham kh\u1ea3o b\u00e0i vi\u1ebft: <\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><span style=\"color: #000000;\"><a href=\"https:\/\/centax.dsoftware.vn\/dieu-kien-khau-tru-thue-gia-tri-gia-tang-dau-vao\/\">\u0110i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o<\/a><\/span><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt; color: #ff0000;\"><a href=\"https:\/\/centax.dsoftware.vn\/nhung-truong-hop-khong-can-chung-tu-thanh-toan-khong-dung-tien-mat\/\">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","protected":false},"excerpt":{"rendered":"<p>Nh\u1eefng tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng c\u1ea7n ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t l\u00e0 nh\u1eefng tr\u01b0\u1eddng h\u1ee3p n\u00e0o? K\u1ebf to\u00e1n Centax xin \u0111\u01b0\u1ee3c chia s\u1ebb t\u1ea1i b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y<\/p>\n","protected":false},"author":7,"featured_media":7757,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[787],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/6265"}],"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=6265"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/6265\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/7757"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=6265"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=6265"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}