{"id":4036,"date":"2022-03-14T13:19:52","date_gmt":"2022-03-14T06:19:52","guid":{"rendered":"https:\/\/gaadvisor.net\/?p=4036"},"modified":"2022-03-14T13:39:12","modified_gmt":"2022-03-14T06:39:12","slug":"dang-ky-tai-khoan-ngan-hang-voi-so-ke-hoach-dau-tu-hay-co-quan-nao","status":"publish","type":"post","link":"https:\/\/gaadvisor.net\/vi\/nghiep-vu-ke-toan\/quy-dinh-chung\/dang-ky-tai-khoan-ngan-hang-voi-so-ke-hoach-dau-tu-hay-co-quan-nao\/","title":{"rendered":"\u0110\u0103ng k\u00fd t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng v\u1edbi s\u1edf K\u1ebf ho\u1ea1ch \u0111\u1ea7u t\u01b0 hay c\u01a1 quan n\u00e0o"},"content":{"rendered":"<p style=\"text-align: justify;\">V\u1ea5n \u0111\u1ec1 \u0111\u0103ng k\u00fd t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng l\u00e0 y\u1ebfu t\u1ed1 kh\u00e1 quan tr\u1ecdng \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp, tuy nhi\u00ean c\u00f3 r\u1ea5t nhi\u1ec1u doanh nghi\u1ec7p b\u0103n kho\u0103n kh\u00f4ng bi\u1ebft c\u1ee5 th\u1ec3 \u0111\u0103ng k\u00fd t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng v\u1edbi s\u1edf k\u1ebf ho\u1ea1ch \u0111\u1ea7u t\u01b0 hay l\u00e0 c\u01a1 quan n\u00e0o? M\u1eddi b\u1ea1n \u0111\u1ecdc tham kh\u1ea3o b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y \u0111\u1ec3 hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 quy \u0111\u1ecbnh n\u00e0y nh\u00e9!<\/p>\n<p style=\"text-align: justify;\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4259 aligncenter\" src=\"https:\/\/gaadvisor.net\/wp-content\/uploads\/2021\/07\/3.1.png\" alt=\"dang-ky-tai-khoan-doanh-nghiep\" width=\"450\" height=\"283\" srcset=\"https:\/\/gaadvisor.net\/wp-content\/uploads\/2021\/07\/3.1.png 450w, https:\/\/gaadvisor.net\/wp-content\/uploads\/2021\/07\/3.1-300x189.png 300w\" sizes=\"auto, (max-width: 450px) 100vw, 450px\" \/><\/p>\n<h2 style=\"text-align: justify;\">1. \u0110\u0103ng k\u00fd t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng v\u1edbi c\u01a1 quan n\u00e0o?<\/h2>\n<h4 style=\"text-align: justify;\">+ Theo quy \u0111\u1ecbnh c\u0169 tr\u01b0\u1edbc ng\u00e0y 01\/05\/2021:<\/h4>\n<p style=\"text-align: justify;\">C\u0103n c\u1ee9 th\u00f4ng t\u01b0 20\/2015\/TT-BKH\u0110T, th\u00f4ng t\u01b0 02\/2019\/TT-BKH\u0110T quy \u0111\u1ecbnh:<br \/>\nTr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p mu\u1ed1n thay \u0111\u1ed5i th\u00f4ng tin c\u1ee7a t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng hay m\u1edf t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng th\u00ec Doanh nghi\u1ec7p c\u1ea7n ph\u1ea3i l\u00e0m h\u1ed3 s\u01a1 thay \u0111\u1ed5i n\u1ed9i dung \u0111\u0103ng k\u00fd doanh nghi\u1ec7p (c\u00f3 m\u1eabu ph\u1ee5 l\u1ee5c II) theo th\u00f4ng t\u01b0 02\/2019\/TT-BKH\u0110T v\u00e0 n\u1ed9p l\u00ean S\u1edf k\u1ebf ho\u1ea1ch \u0111\u1ea7u t\u01b0.<br \/>\nNh\u01b0 v\u1eady ngh\u0129a l\u00e0 doanh nghi\u1ec7p \u0111\u0103ng k\u00fd t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng v\u1edbi s\u1edf k\u1ebf ho\u1ea1ch \u0111\u1ea7u t\u01b0.<\/p>\n<h4 style=\"text-align: justify;\">+ Theo quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t t\u1eeb ng\u00e0y 01\/5\/2021 tr\u1edf \u0111i:<\/h4>\n<p style=\"text-align: justify;\">Theo quy \u0111\u1ecbnh t\u1ea1i th\u00f4ng t\u01b0 01\/2021\/TT-BKH\u0110T c\u00f3 hi\u1ec7u l\u1ef1c ng\u00e0y 01\/5\/2021 c\u00f3 m\u1eabu ph\u1ee5 l\u1ee5c II-1 th\u00ec th\u00f4ng b\u00e1o thay \u0111\u1ed5i n\u1ed9i dung \u0111\u0103ng k\u00fd doanh nghi\u1ec7p th\u00ec kh\u00f4ng c\u00f2n m\u1ee5c v\u1ec1 th\u00f4ng tin t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng.<br \/>\nQuy \u0111\u1ecbnh tr\u00ean c\u00f3 ngh\u0129a l\u00e0 khi doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n vi\u1ec7c thay \u0111\u1ed5i th\u00f4ng tin t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng hay m\u1edf t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng th\u00ec kh\u00f4ng c\u1ea7n ph\u1ea3i th\u1ef1c hi\u1ec7n b\u01b0\u1edbc \u0111\u0103ng k\u00fd t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng t\u1ea1i s\u1edf k\u1ebf ho\u1ea1ch \u0111\u1ea7u t\u01b0 n\u1eefa.<\/p>\n<p style=\"text-align: justify;\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4261 aligncenter\" src=\"https:\/\/gaadvisor.net\/wp-content\/uploads\/2021\/07\/3.2.png\" alt=\"bank-account\" width=\"489\" height=\"278\" srcset=\"https:\/\/gaadvisor.net\/wp-content\/uploads\/2021\/07\/3.2.png 489w, https:\/\/gaadvisor.net\/wp-content\/uploads\/2021\/07\/3.2-300x171.png 300w\" sizes=\"auto, (max-width: 489px) 100vw, 489px\" \/><\/p>\n<p style=\"text-align: justify;\">V\u1eady trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y th\u00ec doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng s\u1ebd \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan n\u00e0o? Th\u1ef1c t\u1ebf, ch\u01b0a c\u00f3 quy \u0111\u1ecbnh c\u1ee5 th\u1ec3, tuy nhi\u00ean v\u1eabn c\u00f3 m\u1ed9t s\u1ed1 c\u01a1 quan thu\u1ebf h\u01b0\u1edbng d\u1eabn doanh nghi\u1ec7p \u0111\u0103ng k\u00fd t\u01b0\u01a1ng t\u1ef1 nh\u01b0 \u0111\u0103ng k\u00fd v\u1ec1 n\u1ed9p thu\u1ebf \u0111i\u1ec7n t\u1eed.<\/p>\n<h4 style=\"text-align: justify;\">* M\u1eabu ph\u1ee5 l\u1ee5c II-1 theo quy \u0111\u1ecbnh t\u1ea1i th\u00f4ng t\u01b0 s\u1ed1 01\/2021\/TT-BKH\u0110T:<\/h4>\n<p style=\"text-align: justify;\">Ph\u1ee5 l\u1ee5c II-1<br \/>\n(Ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 01\/2021\/TT-BKH\u0110T<br \/>\nng\u00e0y 16 th\u00e1ng 3 n\u0103m 2021 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 K\u1ebf ho\u1ea1ch v\u00e0 \u0110\u1ea7u t\u01b0)<\/p>\n<p style=\"text-align: left;\">T\u00caN DOANH NGHI\u1ec6P\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 <strong>C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM<\/strong><\/p>\n<p style=\"text-align: left;\">S\u1ed1:&#8230;&#8230;&#8230;&#8230;.\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u0110\u1ed9c l\u1eadp &#8211; T\u1ef1 do &#8211; H\u1ea1nh ph\u00fac<\/p>\n<p style=\"text-align: right;\">&#8230;&#8230;, ng\u00e0y&#8230;&#8230; th\u00e1ng&#8230;&#8230; n\u0103m&#8230;&#8230;<\/p>\n<p style=\"text-align: center;\"><strong>TH\u00d4NG B\u00c1O<\/strong><\/p>\n<p style=\"text-align: center;\">Thay \u0111\u1ed5i n\u1ed9i dung \u0111\u0103ng k\u00fd doanh nghi\u1ec7p<\/p>\n<p style=\"text-align: justify;\">K\u00ednh g\u1eedi: Ph\u00f2ng \u0110\u0103ng k\u00fd kinh doanh t\u1ec9nh, th\u00e0nh ph\u1ed1&#8230;&#8230;&#8230;\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.\u2026\u2026\u2026\u2026.<\/p>\n<p style=\"text-align: justify;\">T\u00ean doanh nghi\u1ec7p (ghi b\u1eb1ng ch\u1eef in hoa):&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;.\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n<p style=\"text-align: justify;\">M\u00e3 s\u1ed1 doanh nghi\u1ec7p\/M\u00e3 s\u1ed1 thu\u1ebf:&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;.\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n<p style=\"text-align: justify;\">S\u1ed1 Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd ho\u1ea1t \u0111\u1ed9ng kinh doanh (ch\u1ec9 k\u00ea khai khi kh\u00f4ng c\u00f3 m\u00e3 s\u1ed1 doanh nghi\u1ec7p\/ m\u00e3 s\u1ed1 thu\u1ebf): &#8230;&#8230;&#8230;&#8230;&#8230; Ng\u00e0y c\u1ea5p&#8230;\/&#8230;\/&#8230;&#8230; N\u01a1i c\u1ea5p:&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;\u2026\u2026\u2026\u2026\u2026<\/p>\n<p style=\"text-align: justify;\">Doanh nghi\u1ec7p \u0111\u0103ng k\u00fd thay \u0111\u1ed5i d\u1ef1a tr\u00ean c\u01a1 s\u1edf (ch\u1ec9 k\u00ea khai trong tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111\u00e3 \u0111\u0103ng k\u00fd s\u1ef1 thay \u0111\u1ed5i tr\u00ean c\u01a1 s\u1edf t\u00e1ch s\u1ef1 ki\u1ec7n doanh nghi\u1ec7p ho\u1eb7c s\u00e1p nh\u1eadp doanh nghi\u1ec7p, \u0111\u00e1nh d\u1ea5u X v\u00e0o \u00f4 th\u00edch h\u1ee3p):<br \/>\n&#8211; \u0110\u0103ng k\u00fd thay \u0111\u1ed5i tr\u00ean c\u01a1 s\u1edf t\u00e1ch doanh nghi\u1ec7p<\/p>\n<p style=\"text-align: justify;\">&#8211; \u0110\u0103ng k\u00fd thay \u0111\u1ed5i tr\u00ean c\u01a1 s\u1edf s\u00e1p nh\u1eadp doanh nghi\u1ec7p<\/p>\n<p style=\"text-align: justify;\">Th\u00f4ng tin v\u1ec1 doanh nghi\u1ec7p b\u1ecb s\u00e1p nh\u1eadp (ch\u1ec9 k\u00ea khai trong tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111\u0103ng k\u00fd thay \u0111\u1ed5i tr\u00ean c\u01a1 s\u1edf s\u00e1p nh\u1eadp doanh nghi\u1ec7p):<br \/>\nT\u00ean doanh nghi\u1ec7p (ghi b\u1eb1ng ch\u1eef in hoa):&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;.\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.\u2026\u2026<br \/>\nM\u00e3 s\u1ed1 doanh nghi\u1ec7p\/M\u00e3 s\u1ed1 thu\u1ebf:&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;.\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.\u2026\u2026<\/p>\n<p style=\"text-align: justify;\">S\u1ed1 Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd ho\u1ea1t \u0111\u1ed9ng kinh doanh (ch\u1ec9 k\u00ea khai khi kh\u00f4ng c\u00f3 m\u00e3 s\u1ed1 doanh nghi\u1ec7p\/ m\u00e3 s\u1ed1 thu\u1ebf):&#8230;&#8230;&#8230;&#8230;&#8230; Ng\u00e0y c\u1ea5p&#8230;\/&#8230;\/&#8230;&#8230; N\u01a1i c\u1ea5p:&#8230;&#8230;&#8230;\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.\u2026\u2026\u2026\u2026.\u2026\u2026<br \/>\n\u0110\u1ec1 ngh\u1ecb Ph\u00f2ng \u0110\u0103ng k\u00fd kinh doanh th\u1ef1c hi\u1ec7n vi\u1ec7c ch\u1ea5m d\u1ee9t t\u1ed3n t\u1ea1i \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p b\u1ecb s\u00e1p nh\u1eadp v\u00e0 c\u00e1c chi nh\u00e1nh hay v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n hay \u0111\u1ecba \u0111i\u1ec3m kinh doanh c\u1ee7a doanh nghi\u1ec7p b\u1ecb s\u00e1p nh\u1eadp.<\/p>\n<p style=\"text-align: justify;\">&#8211; Doanh nghi\u1ec7p c\u00f3 Gi\u1ea5y ch\u1ee9ng nh\u1eadn quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t t\u1ea1i \u0111\u1ea3o v\u00e0 x\u00e3, ph\u01b0\u1eddng, th\u1ecb tr\u1ea5n bi\u00ean gi\u1edbi; x\u00e3, ph\u01b0\u1eddng, th\u1ecb tr\u1ea5n ven bi\u1ec3n; khu v\u1ef1c kh\u00e1c c\u00f3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn qu\u1ed1c ph\u00f2ng, an ninh: [ ] C\u00f3\u00a0 \u00a0 [ ] Kh\u00f4ng<\/p>\n<h2 style=\"text-align: justify;\">2. C\u00f3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT khi kh\u00f4ng \u0111\u0103ng k\u00fd TKNH?<\/h2>\n<h4 style=\"text-align: justify;\">&#8211; Th\u1eddi \u0111i\u1ec3m tr\u01b0\u1edbc ng\u00e0y 15\/12\/2016:<\/h4>\n<p style=\"text-align: justify;\"><em>C\u0103n c\u1ee9 th\u00f4ng t\u01b0 s\u1ed1 119\/2-014\/TT-BTC s\u1eeda \u0111\u1ed5i b\u1ed5 sung kho\u1ea3n 3 \u0111i\u1ec1u 15 th\u00f4ng t\u01b0 219\/2013\/TT-BTC quy \u0111\u1ecbnh:<\/em><\/p>\n<p style=\"text-align: justify;\">Ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng t\u1ee9c l\u00e0 ch\u1ee9ng t\u1eeb m\u00e0 ch\u1ee9ng minh vi\u1ec7c chuy\u1ec3n ti\u1ec1n th\u00f4ng qua t\u00e0i kho\u1ea3n gi\u1eefa b\u00ean mua v\u1edbi b\u00ean b\u00e1n v\u1edbi \u0111i\u1ec1u ki\u1ec7n t\u00e0i kho\u1ea3n c\u1ee7a b\u00ean b\u00e1n hay b\u00ean mua \u0111\u1ec1u ph\u1ea3i \u0111\u00e3 \u0111\u0103ng k\u00fd ho\u1eb7c l\u00e0 th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf.<\/p>\n<p style=\"text-align: justify;\">B\u00ean mua s\u1ebd kh\u00f4ng c\u1ea7n ph\u1ea3i \u0111\u0103ng k\u00fd hay th\u00f4ng b\u00e1o cho c\u01a1 quan thu\u1ebf kho\u1ea3n ti\u1ec1n vay \u1edf nh\u1eefng t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng m\u00e0 \u0111\u1ec3 thanh to\u00e1n cho c\u00e1c nh\u00e0 cung c\u1ea5p m\u00e0 m\u1edf \u1edf nh\u1eefng t\u1ed5 ch\u1ee9c d\u1ecbch v\u1ee5 thanh to\u00e1n v\u1edbi c\u00e1c h\u00ecnh th\u1ee9c nh\u01b0 l\u00e0 s\u00e9c, l\u1ec7nh chi, \u1ee7y nhi\u1ec7m chi, \u1ee7y nhi\u1ec7m thu, th\u1ebb ng\u00e2n h\u00e0ng, nh\u1edd thu, sim \u0111i\u1ec7n tho\u1ea1i, th\u1ebb t\u00edn d\u1ee5ng ho\u1eb7c m\u1ed9t s\u1ed1 h\u00ecnh th\u1ee9c kh\u00e1c (g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p b\u00ean mua thanh to\u00e1n t\u1eeb t\u00e0i kho\u1ea3n c\u1ee7a b\u00ean mua sang cho t\u00e0i kho\u1ea3n b\u00ean b\u00e1n mang t\u00ean c\u1ee7a ch\u1ee7 doanh nghi\u1ec7p t\u01b0 nh\u00e2n ho\u1eb7c l\u00e0 b\u00ean mua thanh to\u00e1n t\u1eeb t\u00e0i kho\u1ea3n c\u1ee7a b\u00ean mua mang t\u00ean ch\u1ee7 doanh nghi\u1ec7p t\u01b0 nh\u00e2n sang cho t\u00e0i kho\u1ea3n b\u00ean b\u00e1n n\u1ebfu tr\u01b0\u1eddng h\u1ee3p t\u00e0i kho\u1ea3n \u0111\u00e3 \u0111\u0103ng k\u00fd giao d\u1ecbch t\u1ea1i c\u01a1 quan thu\u1ebf.<\/p>\n<h4 style=\"text-align: justify;\">&#8211; Th\u1eddi \u0111i\u1ec3m t\u1eeb ng\u00e0y 15\/12\/2016:<\/h4>\n<p style=\"text-align: justify;\"><em>C\u0103n c\u1ee9 \u0111i\u1ec1u 1 th\u00f4ng t\u01b0 173\/2016\/TT-BTC c\u00f3 hi\u1ec7u l\u1ef1c ng\u00e0y 15\/12\/2016 quy \u0111\u1ecbnh:<\/em><\/p>\n<p style=\"text-align: justify;\">Ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng l\u00e0 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 cho t\u00e0i kho\u1ea3n b\u00ean b\u00e1n m\u1edf t\u1ea1i t\u1ed5 ch\u1ee9c d\u1ecbch v\u1ee5 thanh to\u00e1n v\u1edbi c\u00e1c h\u00ecnh th\u1ee9c nh\u01b0 l\u00e0 s\u00e9c, l\u1ec7nh chi, \u1ee7y nhi\u1ec7m chi, \u1ee7y nhi\u1ec7m thu, th\u1ebb ng\u00e2n h\u00e0ng, nh\u1edd thu, sim \u0111i\u1ec7n tho\u1ea1i, th\u1ebb t\u00edn d\u1ee5ng ho\u1eb7c m\u1ed9t s\u1ed1 h\u00ecnh th\u1ee9c kh\u00e1c g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p b\u00ean mua thanh to\u00e1n t\u1eeb t\u00e0i kho\u1ea3n c\u1ee7a b\u00ean mua sang cho t\u00e0i kho\u1ea3n b\u00ean b\u00e1n c\u00f3 mang t\u00ean ch\u1ee7 doanh nghi\u1ec7p t\u01b0 nh\u00e2n ho\u1eb7c l\u00e0 b\u00ean mua thanh to\u00e1n thanh to\u00e1n t\u1eeb t\u00e0i kho\u1ea3n c\u1ee7a b\u00ean mua mang t\u00ean c\u1ee7a ch\u1ee7 doanh nghi\u1ec7p t\u01b0 nh\u00e2n sang cho t\u00e0i kho\u1ea3n c\u1ee7a b\u00ean b\u00e1n.<\/p>\n<p style=\"text-align: justify;\">Nh\u01b0 v\u1eady theo quy \u0111\u1ecbnh m\u1edbi tr\u00ean th\u00ec c\u00f3 th\u1ec3 th\u1ea5y t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng kh\u00f4ng \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan thu\u1ebf hay s\u1edf k\u1ebf ho\u1ea1ch \u0111\u1ea7u t\u01b0 th\u00ec v\u1eabn \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o. Tuy nhi\u00ean c\u1ea7n ch\u00fa \u00fd c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/p>\n<p style=\"text-align: justify;\">* \u0110i\u1ec1u ki\u1ec7n b\u1eaft bu\u1ed9c v\u1edbi h\u00f3a \u0111\u01a1n mua v\u00e0o c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb 20 tri\u1ec7u l\u00e0 ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t(vi\u0301 du\u0323: thanh to\u00e1n qua ng\u00e2n h\u00e0ng) m\u1edbi \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 ghi nh\u1eadn chi ph\u00ed h\u1ee3p l\u00fd \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf thu nh\u1eadp Doanh nghi\u1ec7p.<\/p>\n<p style=\"text-align: justify;\"><strong><em>Hi v\u1ecdng b\u00e0i vi\u1ebft tr\u00ean \u0111\u00e2y s\u1ebd gi\u00fap b\u1ea1n gi\u1ea3i quy\u1ebft th\u1eafc m\u1eafc v\u1ec1 \u0111\u0103ng k\u00fd t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng v\u1edbi s\u1edf k\u1ebf ho\u1ea1ch \u0111\u1ea7u t\u01b0 hay c\u01a1 quan n\u00e0o .<\/em><\/strong><\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>V\u1ea5n \u0111\u1ec1 \u0111\u0103ng k\u00fd t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng l\u00e0 y\u1ebfu t\u1ed1 kh\u00e1 quan tr\u1ecdng \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp, tuy nhi\u00ean c\u00f3 r\u1ea5t nhi\u1ec1u doanh nghi\u1ec7p b\u0103n kho\u0103n kh\u00f4ng bi\u1ebft c\u1ee5 th\u1ec3 \u0111\u0103ng k\u00fd t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng v\u1edbi s\u1edf k\u1ebf ho\u1ea1ch \u0111\u1ea7u t\u01b0 hay l\u00e0 c\u01a1 quan n\u00e0o? M\u1eddi b\u1ea1n \u0111\u1ecdc tham [&hellip;]<\/p>\n","protected":false},"author":25,"featured_media":4265,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[145],"tags":[],"class_list":["post-4036","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-quy-dinh-chung"],"_links":{"self":[{"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/posts\/4036\/"}],"collection":[{"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/posts\/"}],"about":[{"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/types\/post\/"}],"author":[{"embeddable":true,"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/users\/25\/"}],"replies":[{"embeddable":true,"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/comments\/?post=4036"}],"version-history":[{"count":21,"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/posts\/4036\/revisions\/"}],"predecessor-version":[{"id":4285,"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/posts\/4036\/revisions\/4285\/"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/media\/4265\/"}],"wp:attachment":[{"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/media\/?parent=4036"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/categories\/?post=4036"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/tags\/?post=4036"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}