{"id":7281,"date":"2015-08-07T13:13:40","date_gmt":"2015-08-07T13:13:40","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=7281"},"modified":"2015-08-11T08:28:06","modified_gmt":"2015-08-11T08:28:06","slug":"thanh-toan-vao-tai-khoan-ben-ban-khong-dang-ky-voi-co-quan-thue-se-khong-duoc-khau-tru-thue-dau-vao","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=7281","title":{"rendered":"Thanh to\u00e1n v\u00e0o t\u00e0i kho\u1ea3n b\u00ean b\u00e1n kh\u00f4ng \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan thu\u1ebf s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ea7u v\u00e0o"},"content":{"rendered":"

\"Thanh<\/p>\n

N\u1ebfu doanh nghi\u1ec7p kh\u00f4ng \u0111\u0103ng k\u00fd t\u00e0i kho\u1ea3n thanh to\u00e1n v\u1edbi c\u01a1 quan thu\u1ebf, s\u1ebd b\u1ecb ph\u1ea1t v\u1ec1 vi\u1ec7c kh\u00f4ng khai b\u00e1o c\u00e1c th\u00f4ng tin li\u00ean quan, \u0111\u1ed3ng th\u1eddi b\u00ean mua h\u00e0ng c\u0169ng kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf, n\u1ebfu chuy\u1ec3n ti\u1ec1n thanh to\u00e1n v\u00e0o t\u00e0i kho\u1ea3n n\u00e0y.<\/span><\/p>\n

\u0110\u00e2y l\u00e0 quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n t\u1eeb 2015. K\u1ebf to\u00e1n Centax xin<\/a> chia s\u1ebb c\u00f9ng c\u00e1c b\u1ea1n<\/span><\/p>\n

Doanh nghi\u1ec7p d\u00f9ng t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng ch\u01b0a \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan thu\u1ebf thanh to\u00e1n cho ng\u01b0\u1eddi b\u00e1n c\u00f3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o kh\u00f4ng? K\u1ebf to\u00e1n Centax xin chia s\u1ebb c\u00f9ng c\u00e1c b\u1ea1n<\/span><\/p>\n

Th\u00f4ng t\u01b0 156\/2013\/TT-BTC<\/a> t\u1ea1i \u0110i\u1ec1u 9 quy \u0111\u1ecbnh v\u1ec1 thay \u0111\u1ed5i, b\u1ed5 sung th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf v\u1ec1 t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng nh\u01b0 sau:<\/span><\/p>\n

\u201cNg\u01b0\u1eddi n\u1ed9p thu\u1ebf trong qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t kinh doanh, khi c\u00f3 thay \u0111\u1ed5i, b\u1ed5 sung s\u1ed1 t\u00e0i kho\u1ea3n t\u1ea1i c\u00e1c ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng th\u00ec ph\u1ea3i th\u00f4ng b\u00e1o cho c\u01a1 quan Thu\u1ebf tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd trong th\u1eddi h\u1ea1n 10 (m\u01b0\u1eddi) ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y ph\u00e1t sinh s\u1ef1 thay \u0111\u1ed5i t\u1ea1i T\u1edd khai \u0111i\u1ec1u ch\u1ec9nh, b\u1ed5 sung th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf theo m\u1eabu s\u1ed1 08-MST ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y\u201d<\/em><\/span><\/p>\n

T\u1ea1i \u0110i\u1ec1u 1, Kho\u1ea3n 10 Th\u00f4ng t\u01b0 26\/2015\/TT-BTC <\/a>s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 15 Th\u00f4ng t\u01b0 219\/2013\/TT-BTC<\/a> (\u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 119\/2014\/TT-BTC<\/a> ng\u00e0y 25\/8\/2014 v\u00e0 Th\u00f4ng t\u01b0 s\u1ed1 151\/2014\/TT-BTC<\/a> ng\u00e0y 10\/10\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh) v\u1ec1 t\u00e0i kho\u1ea3n thanh to\u00e1n nh\u01b0 sau:<\/span><\/p>\n

\u201c3. 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……\u201d<\/em><\/span><\/p>\n

Theo h\u01b0\u1edbng d\u1eabn t\u1ea1i\u00a0C\u00f4ng v\u0103n 1728\/TCT-KK c\u1ee7a T\u1ed5ng c\u1ee5c thu\u1ebf\u00a0h\u01b0\u1edbng d\u1eabn t\u00e0i kho\u1ea3n thanh to\u00e1n nh\u01b0 sau: n\u1ebfu c\u00f4ng ty mua s\u1eed d\u1ee5ng t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng c\u1ee7a m\u00ecnh m\u1edf t\u1ea1i c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng \u0111\u1ec3 thanh to\u00e1n, nh\u01b0ng c\u00f4ng ty kh\u00f4ng th\u1ef1c hi\u1ec7n th\u00f4ng b\u00e1o th\u00f4ng tin t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng n\u00e0y cho chi c\u1ee5c thu\u1ebf, th\u00ec:<\/span><\/p>\n

– C\u00f4ng ty b\u00ean b\u00e1n b\u1ecb x\u1eed ph\u1ea1t v\u00ec vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u0103ng k\u00fd thu\u1ebf, do kh\u00f4ng th\u00f4ng b\u00e1o th\u00f4ng tin t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng v\u1edbi c\u01a1 quan thu\u1ebf.<\/span><\/p>\n

– \u0110\u1ed3ng th\u1eddi x\u1eed l\u00fd nh\u01b0 sau:<\/span><\/p>\n

+ N\u1ebfu b\u00ean b\u00e1n kh\u00f4ng th\u00f4ng b\u00e1o th\u00f4ng tin t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng c\u1ee7a b\u00ean b\u00e1n cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp theo quy \u0111\u1ecbnh, th\u00ec b\u00ean b\u00e1n b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 \u0111\u0103ng k\u00fd thu\u1ebf do kh\u00f4ng th\u00f4ng b\u00e1o th\u00f4ng tin t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng. \u0110\u1ed3ng th\u1eddi, b\u00ean mua kh\u00f4ng \u0111\u01b0\u1ee3c x\u00e9t kh\u1ea5u tr\u1eeb, ho\u00e0n thu\u1ebf s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a s\u1ed1 ti\u1ec1n thanh to\u00e1n cho b\u00ean b\u00e1n (v\u00e0o t\u00e0i kho\u1ea3n m\u00e0 b\u00ean\u00a0 b\u00e1n kh\u00f4ng th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf)<\/span><\/p>\n

+ N\u1ebfu c\u00f4ng ty b\u00ean b\u00e1n \u0111\u00e3 th\u1ef1c hi\u1ec7n th\u00f4ng b\u00e1o th\u00f4ng tin t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp theo quy \u0111\u1ecbnh; tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra, thanh tra thu\u1ebf t\u1ea1i tr\u1ee5 s\u1edf c\u1ee7a ng\u01b0\u1eddi mua, ng\u01b0\u1eddi mua ch\u1ee9ng minh \u0111\u01b0\u1ee3c h\u00e0ng h\u00f3a th\u1ef1c mua v\u00e0 thanh to\u00e1n v\u00e0o t\u00e0i kho\u1ea3n ng\u01b0\u1eddi b\u00e1n, th\u00ec s\u1ebd \u0111\u01b0\u1ee3c xem x\u00e9t kh\u1ea5u tr\u1eeb, ho\u00e0n thu\u1ebf theo quy \u0111\u1ecbnh.<\/span><\/p>\n

T\u1eeb nh\u1eefng quy \u0111\u1ecbnh tr\u00ean, \u0111\u1ec3 th\u1eadn tr\u1ecdng cho vi\u1ec7c thanh to\u00e1n c\u1ee7a m\u00ecnh, kh\u00f4ng \u00edt nh\u1eefng doanh nghi\u1ec7p \u0111\u00e3 y\u00eau c\u1ea7u b\u00ean b\u00e1n cung c\u1ea5p M\u1eabu 08\/MST \u0111\u00e3 th\u00f4ng b\u00e1o th\u00f4ng tin t\u00e0i kho\u1ea3n cho c\u01a1 quan thu\u1ebf, \u0111\u1ec3 tr\u00e1nh nh\u1eefng h\u1ec7 l\u1ee5y cho doanh nghi\u1ec7p m\u00ecnh<\/span><\/p>\n

M\u1eddi c\u00e1c b\u1ea1n xem ti\u1ebfp b\u00e0i:<\/span><\/p>\n

Chi \u0111\u00e1m hi\u1ebfu h\u1ec9 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng t\u00ednh thu\u1ebf nh\u01b0 th\u1ebf n\u00e0o?<\/a><\/span><\/p>\n

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

N\u1ebfu doanh nghi\u1ec7p kh\u00f4ng \u0111\u0103ng k\u00fd t\u00e0i kho\u1ea3n thanh to\u00e1n v\u1edbi c\u01a1 quan thu\u1ebf, s\u1ebd b\u1ecb ph\u1ea1t v\u1ec1 vi\u1ec7c kh\u00f4ng khai b\u00e1o c\u00e1c th\u00f4ng tin li\u00ean quan, \u0111\u1ed3ng th\u1eddi b\u00ean mua h\u00e0ng c\u0169ng kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf, n\u1ebfu chuy\u1ec3n ti\u1ec1n thanh to\u00e1n v\u00e0o t\u00e0i kho\u1ea3n n\u00e0y. \u0110\u00e2y l\u00e0 quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t \u0111\u01b0\u1ee3c th\u1ef1c..<\/p>\n","protected":false},"author":7,"featured_media":7949,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[814],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/7281"}],"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=7281"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/7281\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/7949"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=7281"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=7281"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}