{"id":8343,"date":"2023-06-21T08:00:07","date_gmt":"2023-06-21T01:00:07","guid":{"rendered":"https:\/\/fts.com.vn\/?p=8343"},"modified":"2025-11-10T16:28:02","modified_gmt":"2025-11-10T09:28:02","slug":"xu-ly-hoa-don-tren-20-trieu-dong-thanh-toan-bang-tien-mat","status":"publish","type":"article","link":"https:\/\/fts.com.vn\/en\/article\/xu-ly-hoa-don-tren-20-trieu-dong-thanh-toan-bang-tien-mat\/","title":{"rendered":"X\u1eec L\u00dd H\u00d3A \u0110\u01a0N TR\u00caN 20 TRI\u1ec6U \u0110\u1ed2NG THANH TO\u00c1N B\u1eb0NG TI\u1ec0N M\u1eb6T"},"content":{"rendered":"
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\"1\"<\/div>\n

X\u1eed l\u00fd h\u00f3a \u0111\u01a1n tr\u00ean 20 tri\u1ec7u \u0111\u1ed3ng thanh to\u00e1n b\u1eb1ng ti\u1ec1n m\u1eb7t<\/p>\n<\/div>\n

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\u2013 H\u00f3a \u0111\u01a1n tr\u00ean 20 tri\u1ec7u n\u1ebfu doanh nghi\u1ec7p do kh\u00f4ng \u0111\u1ec3 \u00fd ho\u1eb7c ho\u1eb7c c\u00f3 hi\u1ec3u bi\u1ebft v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt \u0111\u00e3 thanh to\u00e1n b\u1eb1ng ti\u1ec1n m\u1eb7t th\u00ec x\u1eed l\u00fd nh\u01b0 th\u1ebf n\u00e0o?<\/strong><\/em><\/div>\n
\u2013 Nh\u1eefng h\u1ec7 l\u1ee5y n\u1ebfu doanh nghi\u1ec7p l\u1ee1 thanh to\u00e1n b\u1eb1ng ti\u1ec1n m\u1eb7t cho nh\u1eefng h\u00f3a \u0111\u01a1n tr\u00ean 20 tri\u1ec7u?<\/strong><\/em><\/div>\n
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1.<\/em> H\u00f3a \u0111\u01a1n tr\u00ean 20tr b\u1eb1ng ti\u1ec1n m\u1eb7t c\u00f3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT kh\u00f4ng?<\/h3>\n

Theo kho\u1ea3n 10 \u0111i\u1ec1u 1\u00a0th\u00f4ng t\u01b0 26\/2015\/TT-BTC<\/a>, \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o l\u00e0:<\/p>\n

\u2013 C\u00f3 h\u00f3a \u0111\u01a1n GTGT h\u1ee3p ph\u00e1p ho\u1eb7c ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf GTGT 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.<\/p>\n

\u2013 C\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t \u0111\u1ed1i v\u1edbi HHDV t\u1eeb 20 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean (tr\u1eeb 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)<\/p>\n

Nh\u01b0 v\u1eady:<\/p>\n

N\u1ebfu h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o tr\u00ean 20tr, b\u1eaft bu\u1ed9c ph\u1ea3i thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t (th\u01b0\u1eddng l\u00e0 chuy\u1ec3n kho\u1ea3n) th\u00ec m\u1edbi \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT.<\/p>\n

N\u1ebfu h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o l\u00e0 h\u00f3a \u0111\u01a1n tr\u1ef1c ti\u1ebfp s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT d\u00f9 thanh to\u00e1n theo h\u00ecnh th\u1ee9c n\u00e0o.<\/p>\n<\/div>\n

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2. H\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o tr\u00ean 20 tri\u1ec7u \u0111\u1ed3ng kh\u00f4ng chuy\u1ec3n kho\u1ea3n c\u00f3 b\u1ecb \u1ea3nh h\u01b0\u1edfng g\u00ec kh\u00f4ng?<\/h3>\n

C\u00e1c h\u00f3a \u0111\u01a1n c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb 20 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean th\u00ec c\u01a1 s\u1edf kinh doanh s\u1ebd c\u0103n c\u1ee9 v\u00e0o h\u1ee3p \u0111\u1ed3ng mua b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u1eb1ng v\u0103n b\u1ea3n; h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p \u0111\u1ec3 th\u1ef1c hi\u1ec7n vi\u1ec7c k\u00ea khai, kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o.<\/span><\/p>\n

N\u1ebfu b\u00ean mua th\u1ef1c hi\u1ec7n thanh to\u00e1n b\u1eb1ng ti\u1ec1n m\u1eb7t \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb\u00a020 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean\u00a0th\u00ec s\u1ebd x\u1ea3y ra 03\u00a0tr\u01b0\u1eddng h\u1ee3p:<\/span><\/p>\n

+ B\u00ean mua thanh to\u00e1n b\u1eb1ng ti\u1ec1n m\u1eb7t cho b\u00ean b\u00e1n v\u00e0 b\u00ean b\u00e1n xu\u1ea5t h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng t\u1eeb\u00a020 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean cho ng\u01b0\u1eddi mua. \u0110\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb 20 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean\u00a0th\u00ec s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u00e0 b\u00ean b\u00e1n s\u1ebd b\u1ecb ph\u1ea1t.<\/span><\/p>\n

+ B\u00ean mua d\u00f9ng\u00a0t\u00e0i kho\u1ea3n c\u1ee7a c\u00e1 nh\u00e2n chuy\u1ec3n kho\u1ea3n\u00a0v\u00e0o t\u00e0i kho\u1ea3n\u00a0c\u00f4ng ty c\u1ee7a b\u00ean b\u00e1n. B\u00ean b\u00e1n xu\u1ea5t l\u1ea1i h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng cho b\u00ean mua th\u00ec tr\u01b0\u1eddng h\u1ee3p n\u00e0y b\u00ean b\u00e1n \u0111\u00e3 xu\u1ea5t h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng h\u1ee3p l\u1ec7. Nh\u01b0ng b\u00ean mua s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n n\u00e0y th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u00e0 b\u1ecb lo\u1ea1i chi ph\u00ed.<\/span><\/p>\n

+ B\u00ean mua thanh to\u00e1n gi\u00e1 tr\u1ecb ghi tr\u00ean h\u00f3a \u0111\u01a1n m\u1ed9t n\u1eeda ti\u1ec1n m\u1eb7t th\u00ec b\u00ean mua s\u1ebd \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng tr\u00ean s\u1ed1 ti\u1ec1n chuy\u1ec3n kho\u1ea3n v\u00e0 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 ti\u1ec1n chuy\u1ec3n kho\u1ea3n. Nh\u01b0 v\u1eady, chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p v\u00e0 ph\u1ea7n kh\u00f4ng chuy\u1ec3n kho\u1ea3n ti\u1ec1n kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb bao g\u1ed3m c\u1ea3 ti\u1ec1n h\u00e0ng v\u00e0 ti\u1ec1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/p>\n

C\u00f3 m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n tr\u00ean 20 tri\u1ec7u \u0111\u1ed3ng kh\u00f4ng chuy\u1ec3n kho\u1ea3n nh\u01b0ng v\u1eabn \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed h\u1ee3p l\u00fd khi t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p:<\/p>\n

(1) Kho\u1ea3n chi cho vi\u1ec7c th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 qu\u1ed1c ph\u00f2ng, an ninh, cho ho\u1ea1t \u0111\u1ed9ng ph\u00f2ng, ch\u1ed1ng HIV\/ AIDS t\u1ea1i n\u01a1i l\u00e0m vi\u1ec7c: chi ph\u00ed \u0111\u00e0o t\u1ea1o c\u00e1n b\u1ed9 ph\u00f2ng ch\u1ed1ng HIV\/ AIDS c\u1ee7a doanh nghi\u1ec7p, chi ph\u00ed t\u1ed5 ch\u1ee9c truy\u1ec1n th\u00f4ng ph\u00f2ng ch\u1ed1ng HIV\/ AIDS cho ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p, ph\u00ed th\u1ef1c hi\u1ec7n t\u01b0 v\u1ea5n kh\u00e1m v\u00e0 x\u00e9t nghi\u1ec7m HIV\/ AIDS, chi ph\u00ed h\u1ed7 tr\u1ee3 ng\u01b0\u1eddi nhi\u1ec5m HIV l\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p.<\/p>\n

(2) Kho\u1ea3n chi cho vi\u1ec7c h\u1ed7 tr\u1ee3 ph\u1ee5c v\u1ee5 cho ho\u1ea1t \u0111\u1ed9ng c\u1ee7a t\u1ed5 ch\u1ee9c \u0110\u1ea3ng, t\u1ed5 ch\u1ee9c ch\u00ednh tr\u1ecb – x\u00e3 h\u1ed9i trong doanh nghi\u1ec7p.<\/p>\n

(3) Kho\u1ea3n chi cho vi\u1ec7c thu mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c l\u1eadp B\u1ea3ng k\u00ea nh\u01b0 mua s\u1ea3n ph\u1ea9m n\u00f4ng nghi\u1ec7p, th\u1ee7y s\u1ea3n s\u1ea3n,…c\u1ee7a ng\u01b0\u1eddi d\u00e2n b\u00e1n ra.<\/p>\n

(4) Kho\u1ea3n chi \u0111\u01b0\u01a1c thanh to\u00e1n theo ph\u01b0\u01a1ng th\u1ee9c b\u00f9 tr\u1eeb, \u1ee7y quy\u1ec1n.<\/p>\n

2. H\u00f3a \u0111\u01a1n tr\u00ean 20 tri\u1ec7u \u0111\u1ed3ng kh\u00f4ng chuy\u1ec3n kho\u1ea3n x\u1eed l\u00fd nh\u01b0 th\u1ebf n\u00e0o?<\/h2>\n<\/div>\n<\/div>\n
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—> Tr\u01b0\u1eddng h\u1ee3p 01: n\u1ebfu c\u00f4ng ty b\u1ea1n (B\u00ean Mua) \u0111\u00e3 l\u00ean s\u1ed5 s\u00e1ch v\u00e0 khai b\u00e1o thu\u1ebf GTGT<\/div>\n<\/div>\n
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+ C\u00e1ch 1: Li\u00ean h\u1ec7 b\u00ean b\u00e1n c\u00f9ng ra ng\u00e2n h\u00e0ng b\u1ea1n vi\u1ebft s\u1eb5n \u1ee7y nhi\u1ec7m chi chuy\u1ec3n kho\u1ea3n sang t\u00e0i kho\u1ea3n b\u00ean b\u00e1n, b\u00ean b\u00e1n sau khi nh\u1eadn \u0111\u01b0\u1ee3c ti\u1ec1n trong t\u00e0i kho\u1ea3n th\u00ec r\u00fat ti\u1ec1n ra tr\u1ea3 l\u1ea1i b\u1ea1n ti\u1ec1n m\u1eb7t ho\u1eb7c tr\u1ea3 b\u1ea1n b\u1eb1ng s\u00e9c.<\/div>\n<\/div>\n
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+ C\u00e1ch 2 : Li\u00ean h\u1ec7 b\u00ean b\u00e1n b\u1ea1n l\u00e0m \u1ee7y nhi\u1ec7m chi thanh to\u00e1n v\u00e0o t\u00e0i kho\u1ea3n b\u00ean b\u00e1n, b\u00ean b\u00e1n r\u00fat ti\u1ec1n m\u1eb7t ra v\u00e0 l\u00e0m gi\u1ea5y n\u1ed9p ti\u1ec1n tr\u1ea3 v\u00e0o t\u00e0i kho\u1ea3n b\u00ean b\u1ea1n (ch\u1ec9 l\u00e0m khi l\u00e0 \u0111\u1ed1i t\u00e1c quen bi\u1ebft tr\u00e1nh b\u1ecb giam ti\u1ec1n ho\u1eb7c ch\u01a1i x\u1ea5u).<\/div>\n
B\u01b0\u1edbc 1: DN c\u1ea7n li\u00ean h\u1ec7 v\u1edbi ph\u00eda nh\u00e0 cung c\u1ea5p \u0111\u1ec1 ngh\u1ecb thanh to\u00e1n l\u1ea1i b\u1eb1ng chuy\u1ec3n kho\u1ea3n.<\/div>\n
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B\u01b0\u1edbc 2: N\u1ebfu nh\u00e0 cung c\u1ea5p \u0111\u1ed3ng \u00fd, DN ti\u1ebfn h\u00e0nh chuy\u1ec3n kho\u1ea3n thanh to\u00e1n h\u00f3a \u0111\u01a1n cho ph\u00eda nh\u00e0 cung c\u1ea5p.<\/p>\n

B\u01b0\u1edbc 3: Sau \u0111\u00f3 nh\u00e0 cung c\u1ea5p chuy\u1ec3n s\u1ebd chuy\u1ec3n kho\u1ea3n ho\u1eb7c r\u00fat tr\u1ea3 l\u1ea1i kho\u1ea3n ti\u1ec1n m\u1eb7t tr\u01b0\u1edbc \u0111\u00f3 \u0111\u00e3 nh\u1eadn.<\/p>\n

B\u01b0\u1edbc 4: Hai b\u00ean l\u00e0m th\u1ee7 t\u1ee5c\u00a0x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/a>\u00a0ghi sai h\u00ecnh th\u1ee9c thanh to\u00e1n, t\u1eeb \u201cti\u1ec1n m\u1eb7t\u201d th\u00e0nh \u201cchuy\u1ec3n kho\u1ea3n\u201d.<\/p>\n

B\u01b0\u1edbc 5: L\u1eadp c\u00e1c b\u00fat to\u00e1n \u0111i\u1ec1u ch\u1ec9nh<\/p>\n

N\u1ee3 TK 111\u00a0C\u00f3 TK 331\u00a0(b\u00fat to\u00e1n \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a b\u00fat to\u00e1n thanh to\u00e1n b\u1eb1ng ti\u1ec1n m\u1eb7t \u0111\u00e3 ghi tr\u01b0\u1edbc \u0111\u00f3)<\/p>\n

N\u1ee3 TK 331\u00a0C\u00f3 TK 112\u00a0(khi thanh to\u00e1n l\u1ea1i cho NCC b\u1eb1ng h\u00ecnh th\u1ee9c chuy\u1ec3n kho\u1ea3n)<\/p>\n

N\u1ee3 TK 138\u00a0C\u00f3 TK 111\u00a0(ghi nh\u1eadn kho\u1ea3n ph\u1ea3i thu kh\u00e1c do thanh to\u00e1n th\u1eeba cho NCC)<\/p>\n

N\u1ee3 TK 112\u00a0C\u00f3 TK 138\u00a0(khi \u0111\u01b0\u1ee3c NCC thanh to\u00e1n l\u1ea1i b\u1eb1ng h\u00ecnh th\u1ee9c chuy\u1ec3n kho\u1ea3n)<\/p>\n<\/div>\n

<\/div>\n<\/div>\n
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+ C\u00e1ch 3: Sang b\u00ean \u0111\u1ed1i t\u00e1c \u0111\u00f2i l\u1ea1i ti\u1ec1n m\u1eb7t sau \u0111\u00f3 mang ra ng\u00e2n h\u00e0ng l\u00e0m UNC chuy\u1ec3n kho\u1ea3n sang TK b\u00ean c\u00f4ng ty b\u00e1n l\u00e0 xong.<\/div>\n
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 <\/p>\n

—> Tr\u01b0\u1eddng h\u1ee3p n\u1ebfu B\u00ean Mua kh\u00f4ng chuy\u1ec3n kho\u1ea3n h\u1eadu qu\u1ea3 l\u00e0:<\/p>\n<\/div>\n<\/div>\n

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-> V\u1ec1 thu\u1ebf TNDN: B\u1ecb xu\u1ea5t to\u00e1n kh\u00f4ng \u0111\u01b0\u1ee3c xem l\u00e0 chi ph\u00ed h\u1ee3p l\u00fd.<\/div>\n
V\u1ec1 thu\u1ebf TNDN n\u1ebfu kh\u00f4ng chuy\u1ec3n kho\u1ea3n thanh to\u00e1n qua ng\u00e2n h\u00e0ng s\u1ebd kh\u00f4ng l\u00e0 chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi quy\u1ebft to\u00e1n thu\u1ebf TNDN n\u0103m = > Cu\u1ed1i n\u0103m khi quy\u1ebft to\u00e1n thu\u1ebf TNDN 20Xx ph\u1ea3i lo\u1ea1i tr\u1eeb ph\u1ea7n chi ph\u00ed n\u00e0y ra, \u1edf t\u1edd khai quy\u1ebft to\u00e1n TNDN n\u00f3 n\u1eb1m \u1edf m\u1ee5c B4= xxxx c\u1ee7a t\u1edd khai quy\u1ebft to\u00e1n n\u0103m tr\u00ean ph\u1ea7n m\u1ec1m HTKK chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN l\u00e0m t\u0103ng thu th\u1eadp t\u00ednh thu\u1ebf x 20%.<\/div>\n<\/div>\n
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+ C\u0103n c\u1ee9 c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh c\u00f3 hi\u1ec7u l\u1ef1c nh\u01b0 sau (b\u1ea1n tham kh\u1ea3o v\u00e0 \u0111\u1ecdc th\u00eam c\u00e1c \u0111i\u1ec1u sau) :<\/div>\n<\/div>\n
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+ Hi\u1ebfn ph\u00e1p: l\u00e0 cao nh\u1ea5t “c\u01b0\u1ee1ng b\u1ee9c th\u1ef1c hi\u1ec7n” trong ph\u1ea1m vi c\u1ea3 n\u01b0\u1edbc. C\u00e1c VBPL kh\u00e1c kh\u00f4ng \u0111\u01b0\u1ee3c tr\u00e1i v\u1edbi Hi\u1ebfn ph\u00e1p hi\u1ec7n h\u00e0nh.<\/div>\n
+ Lu\u1eadt: Lu\u1eadt kh\u00f4ng \u0111\u01b0\u1ee3c tr\u00e1i v\u1edbi Hi\u1ebfn ph\u00e1p.<\/div>\n
+ Ngh\u1ecb \u0111\u1ecbnh (h\u01b0\u1edbng d\u1eabn lu\u1eadt, ch\u00ednh ph\u1ee7 ban h\u00e0nh)<\/div>\n
+ Th\u00f4ng t\u01b0 (h\u01b0\u1edbng d\u1eabn ngh\u1ecb \u0111\u1ecbnh, thu\u1ed9c c\u1ea5p b\u1ed9, b\u1ed9 tr\u01b0\u1edfng k\u00fd ban h\u00e0nh).<\/div>\n<\/div>\n
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—> C\u0103n c\u1ee9 03:<\/div>\n<\/div>\n
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+++V\u1ec1 thu\u1ebf TNDN:<\/div>\n
\u2013 Kho\u1ea3n 1 \u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 218\/2013\/N\u0110-CP ng\u00e0y 26\/12\/2013 quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Lu\u1eadt thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN) (c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 15\/02\/2014 v\u00e0 \u00e1p d\u1ee5ng cho k\u1ef3 t\u00ednh thu\u1ebf t\u1eeb n\u0103m 2014 tr\u1edf \u0111i)<\/div>\n
\u2013 \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 S\u1ed1: 78\/2014\/TT-BTC ng\u00e0y 18\/6\/2014 H\u01b0\u1edbng d\u1eabn thi h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 218\/2013\/N\u0110-CP ng\u00e0y 26\/12\/2013 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/div>\n
\u2013 \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 96\/2015\/TT-BTC ng\u00e0y 22\/06\/2015 H\u01b0\u1edbng d\u1eabn v\u1ec1 thu\u1ebf TNDN t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 12\/2015\/N\u0110-CP<\/div>\n<\/div>\n
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+++V\u1ec1 thu\u1ebf GTGT:<\/div>\n
\u2013 \u0110i\u1ec1u 15 th\u00f4ng t\u01b0 S\u1ed1: 219\/2013\/TT-BTC ng\u00e0y 31\/12\/2013 H\u01b0\u1edbng d\u1eabn thi h\u00e0nh Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 209\/2013\/N\u0110-CP ng\u00e0y 18\/12\/2013 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/div>\n
-> \u0110i\u1ec1u 6. 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<\/div>\n
\u00fc Kho\u1ea3n chi n\u1ebfu c\u00f3 ho\u00e1 \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.<\/div>\n
+ 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 tri\u0323 gia t\u0103ng.<\/div>\n
+ Tr\u01b0\u1eddng h\u1ee3p mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 t\u1eebng l\u1ea7n c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb hai m\u01b0\u01a1i tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean ghi tr\u00ean h\u00f3a \u0111\u01a1n m\u00e0 \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn chi ph\u00ed, doanh nghi\u1ec7p ch\u01b0a thanh to\u00e1n v\u00e0 ch\u01b0a c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t th\u00ec doanh nghi\u1ec7p \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf. Tr\u01b0\u1eddng h\u1ee3p khi thanh to\u00e1n doanh nghi\u1ec7p kh\u00f4ng c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t th\u00ec doanh nghi\u1ec7p ph\u1ea3i k\u00ea khai, \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m chi ph\u00ed \u0111\u1ed1i v\u00f3i ph\u1ea7n gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t v\u00e0o k\u1ef3 t\u00ednh thu\u1ebf ph\u00e1t sinh vi\u1ec7c thanh to\u00e1n b\u1eb1ng ti\u1ec1n m\u1eb7t (k\u1ec3 c\u1ea3 trong tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan thu\u1ebf v\u00e0 c\u00e1c c\u01a1 quan ch\u1ee9c n\u0103ng \u0111\u00e3 c\u00f3 quy\u1ebft \u0111\u1ecbnh thanh tra, ki\u1ec3m tra k\u1ef3 t\u00ednh c\u00f3 ph\u00e1t sinh kho\u1ea3n chi ph\u00ed n\u00e0y).<\/div>\n<\/div>\n
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=> Theo \u0111\u00f3 k\u1ec3 t\u1eeb ng\u00e0y 1\/1\/2014 t\u1ea5t c\u1ea3 ch\u1ee9ng t\u1eeb h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o C\u00f3 gi\u00e1 tr\u1ecb t\u1eeb 20.000.000 tr\u1edf l\u00ean th\u00ec ph\u1ea3i thanh t\u00f3an qua ng\u00e2n h\u00e0ng th\u00ec m\u1edbi \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ed3ng th\u1eddi m\u1edbi \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed h\u1ee3p l\u00fd khi t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/div>\n
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C\u00f4ng ty FIRST TRUST SOLUTION cung c\u1ea5p c\u00e1c gi\u1ea3i ph\u00e1p\u00a0 h\u1ed7 tr\u1ee3 cho doanh nghi\u1ec7p, tr\u01b0\u1eddng h\u1ecdc \u0111a d\u1ea1ng:<\/p>\n