{"id":7559,"date":"2026-04-22T16:28:37","date_gmt":"2026-04-22T09:28:37","guid":{"rendered":"https:\/\/vinatpt.com\/?p=7559"},"modified":"2026-04-22T17:31:21","modified_gmt":"2026-04-22T10:31:21","slug":"uy-quyen-thanh-toan-dieu-kien-hach-toan","status":"publish","type":"post","link":"https:\/\/vinatpt.com\/vi\/uy-quyen-thanh-toan-dieu-kien-hach-toan\/","title":{"rendered":"U\u1ef7 quy\u1ec1n thanh to\u00e1n | \u0110i\u1ec1u ki\u1ec7n, ch\u1ee9ng t\u1eeb v\u00e0 c\u00e1ch h\u1ea1ch to\u00e1n"},"content":{"rendered":"<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-7565\" src=\"https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/04\/dieu-kien-uy-quyen-thanh-toan.webp\" alt=\"\u0111i\u1ec1u-ki\u1ec7n-\u1ee7y-quy\u1ec1n-thanh-to\u00e1n\" width=\"1200\" height=\"630\" srcset=\"https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/04\/dieu-kien-uy-quyen-thanh-toan.webp 1200w, https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/04\/dieu-kien-uy-quyen-thanh-toan-300x158.webp 300w, https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/04\/dieu-kien-uy-quyen-thanh-toan-1024x538.webp 1024w, https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/04\/dieu-kien-uy-quyen-thanh-toan-768x403.webp 768w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><\/p>\n<p><span data-contrast=\"auto\">Nh\u1edd \u0111\u1ed1i t\u00e1c chuy\u1ec3n kho\u1ea3n tr\u1ea3 h\u1ed9 ti\u1ec1n h\u00e0ng, hay nh\u00e2n vi\u00ean thanh to\u00e1n tr\u01b0\u1edbc cho c\u00f4ng ty&#8230; l\u00e0 nh\u1eefng t\u00ecnh hu\u1ed1ng ph\u00e1t sinh th\u01b0\u1eddng xuy\u00ean \u1edf c\u00e1c doanh nghi\u1ec7p. Th\u1ebf nh\u01b0ng, n\u1ebfu x\u1eed l\u00fd h\u1ed3 s\u01a1 kh\u00f4ng kh\u00e9o, s\u1ef1<\/span><span data-contrast=\"auto\"> ti\u1ec7n l\u1ee3i n\u00e0y l\u1ea1i tr\u1edf th\u00e0nh r\u1ee7i ro khi\u1ebfn k\u1ebf to\u00e1n \u0111\u1ed1i m\u1eb7t v\u1edbi nguy c\u01a1 b\u1ecb lo\u1ea1i chi ph\u00ed h\u1ee3p l\u1ec7 c\u1ee7a doanh nghi\u1ec7p, hay kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o, ho\u1eb7c ch\u1ecbu ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh n\u1eb7ng n\u1ec1 khi quy\u1ebft to\u00e1n.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335559685&quot;:0,&quot;335559737&quot;:0,&quot;335559738&quot;:240,&quot;335559739&quot;:240,&quot;335559740&quot;:279}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Th\u1ef1c t\u1ebf, c\u01a1 quan Thu\u1ebf ho\u00e0n to\u00e0n ch\u1ea5p nh\u1eadn c\u00e1c giao d\u1ecbch thanh to\u00e1n qua b\u00ean th\u1ee9 ba, mi\u1ec5n l\u00e0 b\u1ea1n n\u1eafm r\u00f5 quy \u0111\u1ecbnh v\u00e0 c\u00f3 s\u1ef1 chu\u1ea9n b\u1ecb k\u1ef9 l\u01b0\u1ee1ng.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335551550&quot;:0,&quot;335551620&quot;:0,&quot;335559738&quot;:240,&quot;335559739&quot;:240}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">V\u1eady l\u00e0m sao \u0111\u1ec3 h\u1ee3p th\u1ee9c h\u00f3a d\u00f2ng ti\u1ec1n n\u00e0y m\u1ed9t c\u00e1ch an to\u00e0n tuy\u1ec7t \u0111\u1ed1i? Trong b\u00e0i vi\u1ebft n\u00e0y, Vina TPT s\u1ebd th\u00e1o g\u1ee1 m\u1ecdi v\u01b0\u1edbng m\u1eafc b\u1eb1ng h\u01b0\u1edbng d\u1eabn chi ti\u1ebft \u0111i\u1ec1u ki\u1ec7n h\u1ea1ch to\u00e1n c\u00e1c kho\u1ea3n chi \u1ee7y quy\u1ec1n thanh to\u00e1n, v\u00e0 checklist ch\u1ee9ng t\u1eeb c\u1ea7n chu\u1ea9n b\u1ecb \u0111\u01b0\u1ee3c \u0111\u00fac k\u1ebft t\u1eeb c\u00e1c c\u00f4ng v\u0103n thu\u1ebf m\u1edbi nh\u1ea5t.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335551550&quot;:0,&quot;335551620&quot;:0,&quot;335559738&quot;:240,&quot;335559739&quot;:240}\">\u00a0<\/span><\/p>\n<h2><b><span data-contrast=\"none\">1. T\u1ed5ng quan v\u1ec1 \u1ee7y quy\u1ec1n thanh to\u00e1n (chi h\u1ed9, tr\u1ea3 h\u1ed9) trong doanh nghi\u1ec7p<\/span><\/b><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;134245418&quot;:true,&quot;134245529&quot;:true,&quot;335551550&quot;:0,&quot;335551620&quot;:0,&quot;335559738&quot;:0,&quot;335559739&quot;:120}\">\u00a0<\/span><\/h2>\n<p><span data-contrast=\"none\">Trong\u00a0qu\u00e1\u00a0tr\u00ecnh\u00a0ho\u1ea1t\u00a0\u0111\u1ed9ng\u00a0s\u1ea3n\u00a0xu\u1ea5t\u00a0kinh\u00a0doanh,\u00a0kh\u00f4ng\u00a0ph\u1ea3i\u00a0l\u00fac\u00a0n\u00e0o\u00a0d\u00f2ng\u00a0ti\u1ec1n\u00a0c\u0169ng\u00a0\u0111i\u00a0tr\u1ef1c\u00a0ti\u1ebfp\u00a0t\u1eeb\u00a0t\u00e0i\u00a0kho\u1ea3n\u00a0c\u1ee7a\u00a0ng\u01b0\u1eddi\u00a0mua\u00a0sang\u00a0ng\u01b0\u1eddi\u00a0b\u00e1n.\u00a0Nhi\u1ec1u\u00a0tr\u01b0\u1eddng\u00a0h\u1ee3p, do\u00a0y\u00eau\u00a0c\u1ea7u\u00a0th\u1ef1c\u00a0t\u1ebf,\u00a0doanh\u00a0nghi\u1ec7p\u00a0ph\u1ea3i\u00a0th\u00f4ng\u00a0qua\u00a0m\u1ed9t\u00a0b\u00ean\u00a0th\u1ee9\u00a0ba\u00a0\u0111\u1ec3\u00a0th\u1ef1c\u00a0hi\u1ec7n\u00a0thanh to\u00e1n\u00a0cho\u00a0ng\u01b0\u1eddi\u00a0b\u00e1n.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335551550&quot;:0,&quot;335551620&quot;:0,&quot;335559738&quot;:0,&quot;335559739&quot;:150}\">\u00a0<\/span><\/p>\n<h3 aria-level=\"3\"><b><span data-contrast=\"none\">Kh\u00e1i\u00a0ni\u1ec7m\u00a0\u1ee7y\u00a0quy\u1ec1n\u00a0thanh to\u00e1n\u00a0l\u00e0\u00a0g\u00ec?<\/span><\/b><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;134245418&quot;:true,&quot;134245529&quot;:true,&quot;335551550&quot;:0,&quot;335551620&quot;:0,&quot;335559738&quot;:0,&quot;335559739&quot;:120}\">\u00a0<\/span><\/h3>\n<p><span data-contrast=\"none\">\u1ee6y\u00a0quy\u1ec1n\u00a0thanh to\u00e1n (chi\u00a0h\u1ed9,\u00a0tr\u1ea3\u00a0h\u1ed9)\u00a0l\u00e0\u00a0vi\u1ec7c\u00a0m\u1ed9t\u00a0doanh\u00a0nghi\u1ec7p\u00a0(B\u00ean\u00a0A &#8211;\u00a0B\u00ean\u00a0mua\/B\u00ean\u00a0\u1ee7y\u00a0quy\u1ec1n)\u00a0th\u1ecfa\u00a0thu\u1eadn\u00a0b\u1eb1ng\u00a0v\u0103n\u00a0b\u1ea3n,\u00a0ch\u1ec9\u00a0\u0111\u1ecbnh\u00a0m\u1ed9t\u00a0b\u00ean\u00a0th\u1ee9\u00a0ba\u00a0(B\u00ean\u00a0B &#8211;\u00a0B\u00ean\u00a0\u0111\u01b0\u1ee3c\u00a0\u1ee7y\u00a0quy\u1ec1n)\u00a0thay\u00a0m\u1eb7t\u00a0m\u00ecnh\u00a0thanh to\u00e1n\u00a0ti\u1ec1n\u00a0mua\u00a0h\u00e0ng\u00a0h\u00f3a,\u00a0d\u1ecbch\u00a0v\u1ee5\u00a0cho\u00a0nh\u00e0\u00a0cung\u00a0c\u1ea5p\u00a0(B\u00ean\u00a0C).<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335551550&quot;:0,&quot;335551620&quot;:0,&quot;335559738&quot;:0,&quot;335559739&quot;:150}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"none\">B\u1ea3n\u00a0ch\u1ea5t\u00a0c\u1ee7a\u00a0giao\u00a0d\u1ecbch\u00a0n\u00e0y\u00a0l\u00e0\u00a0s\u1ef1\u00a0d\u1ecbch\u00a0chuy\u1ec3n\u00a0d\u00f2ng\u00a0ti\u1ec1n\u00a0th\u00f4ng\u00a0qua trung\u00a0gian.\u00a0M\u1eb7c\u00a0d\u00f9\u00a0t\u00e0i\u00a0kho\u1ea3n\u00a0ng\u00e2n\u00a0h\u00e0ng\u00a0c\u1ee7a\u00a0B\u00ean\u00a0B\u00a0l\u00e0\u00a0n\u01a1i\u00a0tr\u1ef1c\u00a0ti\u1ebfp\u00a0tr\u00edch\u00a0ti\u1ec1n\u00a0thanh to\u00e1n\u00a0cho\u00a0B\u00ean\u00a0C,\u00a0nh\u01b0ng\u00a0b\u1ea3n\u00a0ch\u1ea5t\u00a0chi\u00a0ph\u00ed\u00a0v\u00e0\u00a0quy\u1ec1n\u00a0s\u1edf\u00a0h\u1eefu\u00a0h\u00e0ng\u00a0h\u00f3a\/d\u1ecbch\u00a0v\u1ee5\u00a0v\u1eabn\u00a0ho\u00e0n\u00a0to\u00e0n\u00a0thu\u1ed9c\u00a0v\u1ec1\u00a0B\u00ean\u00a0A.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335551550&quot;:0,&quot;335551620&quot;:0,&quot;335559738&quot;:0,&quot;335559739&quot;:150}\">\u00a0<\/span><\/p>\n<h3 aria-level=\"3\"><b><span data-contrast=\"none\">C\u00e1c\u00a0tr\u01b0\u1eddng\u00a0h\u1ee3p\u00a0ph\u00e1t\u00a0sinh\u00a0\u1ee7y\u00a0quy\u1ec1n\u00a0thanh to\u00e1n\u00a0ph\u1ed5\u00a0bi\u1ebfn<\/span><\/b><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;134245418&quot;:true,&quot;134245529&quot;:true,&quot;335551550&quot;:0,&quot;335551620&quot;:0,&quot;335559738&quot;:0,&quot;335559739&quot;:120}\">\u00a0<\/span><\/h3>\n<p><span data-contrast=\"none\">Tr\u00ean\u00a0th\u1ef1c\u00a0t\u1ebf,\u00a0b\u1ed9\u00a0ph\u1eadn\u00a0k\u1ebf to\u00e1n\u00a0th\u01b0\u1eddng\u00a0xuy\u00ean\u00a0b\u1eaft\u00a0g\u1eb7p\u00a0c\u00e1c\u00a0t\u00ecnh\u00a0hu\u1ed1ng\u00a0\u1ee7y\u00a0quy\u1ec1n\u00a0thanh to\u00e1n\u00a0d\u01b0\u1edbi\u00a0c\u00e1c\u00a0h\u00ecnh\u00a0th\u1ee9c\u00a0sau:<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335551550&quot;:0,&quot;335551620&quot;:0,&quot;335559738&quot;:0,&quot;335559739&quot;:150}\">\u00a0<\/span><\/p>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"21\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559683&quot;:0,&quot;335559684&quot;:-2,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"1\" data-aria-level=\"1\"><b><span data-contrast=\"none\">C\u00f4ng ty\u00a0m\u1eb9\u00a0chi\u00a0h\u1ed9\/tr\u1ea3\u00a0h\u1ed9\u00a0cho\u00a0c\u00f4ng\u00a0ty con:<\/span><\/b><span data-contrast=\"none\">\u00a0Th\u01b0\u1eddng\u00a0x\u1ea3y\u00a0ra\u00a0khi\u00a0c\u00f4ng\u00a0ty con\u00a0m\u1edbi\u00a0th\u00e0nh\u00a0l\u1eadp,\u00a0ch\u01b0a\u00a0k\u1ecbp\u00a0m\u1edf\u00a0t\u00e0i\u00a0kho\u1ea3n\u00a0ng\u00e2n\u00a0h\u00e0ng\u00a0ho\u1eb7c\u00a0\u0111ang\u00a0g\u1eb7p\u00a0v\u1ea5n\u00a0\u0111\u1ec1\u00a0v\u1ec1\u00a0d\u00f2ng\u00a0ti\u1ec1n\u00a0t\u1ea1m\u00a0th\u1eddi.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335551550&quot;:0,&quot;335551620&quot;:0,&quot;335559738&quot;:240,&quot;335559739&quot;:240}\">\u00a0<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"21\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559683&quot;:0,&quot;335559684&quot;:-2,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"2\" data-aria-level=\"1\"><b><span data-contrast=\"none\">\u0110\u1ed1i\u00a0t\u00e1c\u00a0(kh\u00e1ch\u00a0h\u00e0ng)\u00a0tr\u1ea3\u00a0h\u1ed9\u00a0ti\u1ec1n\u00a0h\u00e0ng:<\/span><\/b><span data-contrast=\"none\">\u00a0Kh\u00e1ch\u00a0h\u00e0ng\u00a0X\u00a0\u0111ang\u00a0n\u1ee3\u00a0ti\u1ec1n\u00a0c\u1ee7a\u00a0c\u00f4ng\u00a0ty\u00a0b\u1ea1n.\u00a0C\u00f9ng\u00a0l\u00fac,\u00a0c\u00f4ng\u00a0ty\u00a0b\u1ea1n\u00a0l\u1ea1i\u00a0n\u1ee3\u00a0ti\u1ec1n\u00a0nh\u00e0\u00a0cung\u00a0c\u1ea5p\u00a0Y.\u00a0B\u1ea1n\u00a0l\u00e0m\u00a0th\u1ee7\u00a0t\u1ee5c\u00a0\u1ee7y\u00a0quy\u1ec1n\u00a0cho\u00a0kh\u00e1ch\u00a0h\u00e0ng\u00a0X\u00a0chuy\u1ec3n\u00a0th\u1eb3ng\u00a0s\u1ed1\u00a0ti\u1ec1n\u00a0n\u1ee3\u00a0sang\u00a0tr\u1ea3\u00a0cho\u00a0nh\u00e0\u00a0cung\u00a0c\u1ea5p\u00a0Y.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335551550&quot;:0,&quot;335551620&quot;:0,&quot;335559738&quot;:240,&quot;335559739&quot;:240}\">\u00a0<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"21\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559683&quot;:0,&quot;335559684&quot;:-2,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"3\" data-aria-level=\"1\"><b><span data-contrast=\"none\">C\u00e1\u00a0nh\u00e2n\u00a0tr\u1ea3\u00a0h\u1ed9\u00a0c\u00f4ng\u00a0ty:<\/span><\/b><span data-contrast=\"none\">\u00a0Gi\u00e1m\u00a0\u0111\u1ed1c,\u00a0tr\u01b0\u1edfng\u00a0ph\u00f2ng\u00a0ho\u1eb7c\u00a0nh\u00e2n\u00a0vi\u00ean\u00a0d\u00f9ng\u00a0th\u1ebb\u00a0ng\u00e2n\u00a0h\u00e0ng\u00a0c\u00e1\u00a0nh\u00e2n\/ti\u1ec1n\u00a0m\u1eb7t\u00a0\u0111\u1ec3\u00a0thanh to\u00e1n\u00a0tr\u01b0\u1edbc\u00a0c\u00e1c\u00a0kho\u1ea3n\u00a0chi\u00a0ph\u00ed\u00a0mua\u00a0s\u1eafm,\u00a0c\u00f4ng\u00a0t\u00e1c,\u00a0sau\u00a0\u0111\u00f3\u00a0c\u00f4ng\u00a0ty\u00a0l\u00e0m\u00a0th\u1ee7\u00a0t\u1ee5c\u00a0ho\u00e0n\u00a0\u1ee9ng\u00a0l\u1ea1i.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335551550&quot;:0,&quot;335551620&quot;:0,&quot;335559738&quot;:240,&quot;335559739&quot;:240}\">\u00a0<\/span><\/li>\n<\/ul>\n<h2><b><span data-contrast=\"none\">2. \u0110i\u1ec1u ki\u1ec7n h\u1ea1ch to\u00e1n c\u00e1c kho\u1ea3n chi \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n thanh to\u00e1n v\u00e0o chi ph\u00ed h\u1ee3p l\u00fd<\/span><\/b><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;134245418&quot;:true,&quot;134245529&quot;:true,&quot;335551550&quot;:0,&quot;335551620&quot;:0,&quot;335559738&quot;:0,&quot;335559739&quot;:120}\">\u00a0<\/span><\/h2>\n<p><span data-contrast=\"none\">\u0110\u1ec3 m\u1ed9t kho\u1ea3n chi tr\u1ea3 qua b\u00ean th\u1ee9 ba \u0111\u01b0\u1ee3c c\u01a1 quan Thu\u1ebf ch\u1ea5p nh\u1eadn l\u00e0 chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf Thu nh\u1eadp doanh nghi\u1ec7p (TNDN), doanh nghi\u1ec7p ph\u1ea3i ch\u1ee9ng minh \u0111\u01b0\u1ee3c t\u00ednh h\u1ee3p ph\u00e1p c\u1ee7a giao d\u1ecbch th\u00f4ng qua c\u00e1c \u0111i\u1ec1u ki\u1ec7n c\u1ed1t l\u00f5i.\u00a0<\/span><\/p>\n<h3 aria-level=\"3\"><b><span data-contrast=\"none\">Nguy\u00ean\u00a0t\u1eafc\u00a0chung\u00a0v\u1ec1\u00a0chi\u00a0ph\u00ed\u00a0\u0111\u01b0\u1ee3c\u00a0tr\u1eeb\u00a0khi\u00a0t\u00ednh\u00a0thu\u1ebf\u00a0TNDN<\/span><\/b><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;134245418&quot;:true,&quot;134245529&quot;:true,&quot;335551550&quot;:0,&quot;335551620&quot;:0,&quot;335559738&quot;:0,&quot;335559739&quot;:120}\">\u00a0<\/span><\/h3>\n<p><span data-contrast=\"none\">C\u0103n\u00a0c\u1ee9\u00a0theo\u00a0\u0111i\u1ec3m\u00a0c2\u00a0kho\u1ea3n\u00a01\u00a0<a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-320-2025-ND-CP-huong-dan-Luat-Thue-thu-nhap-doanh-nghiep-665051.aspx\" target=\"_blank\" rel=\"noopener\">\u0110i\u1ec1u\u00a09\u00a0Ngh\u1ecb\u00a0\u0111\u1ecbnh\u00a0320\/2025\/N\u0110-CP\u00a0<\/a>nh\u01b0\u00a0sau:<\/span><\/p>\n<p><em>&#8220;c2) Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p ph\u00e1t sinh c\u00e1c kho\u1ea3n chi do doanh nghi\u1ec7p \u1ee7y quy\u1ec1n\/giao cho ng\u01b0\u1eddi lao \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp mua h\u1ed9 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u1ec3 ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a doanh nghi\u1ec7p t\u1eeb 05 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean m\u00e0 c\u00e1c kho\u1ea3n chi ph\u00ed n\u00e0y \u0111\u01b0\u1ee3c thanh to\u00e1n b\u1edfi ng\u01b0\u1eddi lao \u0111\u1ed9ng b\u1eb1ng d\u1ecbch v\u1ee5 thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t th\u00ec t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau: C\u00f3 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n, h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb v\u00e0 quy ch\u1ebf t\u00e0i ch\u00ednh ho\u1eb7c quy ch\u1ebf n\u1ed9i b\u1ed9 ho\u1eb7c quy\u1ebft \u0111\u1ecbnh c\u1ee7a doanh nghi\u1ec7p quy \u0111\u1ecbnh vi\u1ec7c \u1ee7y quy\u1ec1n ho\u1eb7c cho ph\u00e9p ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u01b0\u1ee3c ph\u00e9p thanh to\u00e1n kho\u1ea3n mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u1ec3 ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a doanh nghi\u1ec7p v\u00e0 kho\u1ea3n chi n\u00e0y sau \u0111\u00f3 \u0111\u01b0\u1ee3c doanh nghi\u1ec7p thanh to\u00e1n l\u1ea1i cho ng\u01b0\u1eddi lao \u0111\u1ed9ng;&#8221;\u00a0<\/em><br \/>\n<span data-contrast=\"none\">V\u00e0 \u0111\u01b0\u1ee3c t\u00e1i kh\u1eb3ng \u0111\u1ecbnh t\u1ea1i <a href=\"https:\/\/thuvienphapluat.vn\/hoi-dap-phap-luat\/cong-van-619vloqldn3-ngay-632026-chi-phi-duoc-tru-khi-xac-dinh-thu-nhap-chiu-thue-tndn-the-nao-138082967.html\" target=\"_blank\" rel=\"noopener\">C\u00f4ng v\u0103n s\u1ed1 619\/VLO-QLDN3<\/a> ng\u00e0y 6\/3\/2026 c\u1ee7a Thu\u1ebf t\u1ec9nh V\u0129nh Long v\u1ec1 chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335551550&quot;:0,&quot;335551620&quot;:0,&quot;335559738&quot;:0,&quot;335559739&quot;:150}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"none\">M\u1ed9t\u00a0kho\u1ea3n\u00a0chi\u00a0\u0111\u01b0\u1ee3c\u00a0t\u00ednh\u00a0v\u00e0o\u00a0chi\u00a0ph\u00ed\u00a0h\u1ee3p\u00a0l\u00fd\u00a0ph\u1ea3i\u00a0\u0111\u00e1p\u00a0\u1ee9ng\u00a0\u0111\u1ee7\u00a03\u00a0\u0111i\u1ec1u\u00a0ki\u1ec7n\u00a0c\u01a1\u00a0b\u1ea3n:<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335551550&quot;:0,&quot;335551620&quot;:0,&quot;335559738&quot;:0,&quot;335559739&quot;:150}\">\u00a0<\/span><\/p>\n<ol>\n<li><span data-contrast=\"none\">Kho\u1ea3n\u00a0chi\u00a0th\u1ef1c\u00a0t\u1ebf\u00a0ph\u00e1t\u00a0sinh\u00a0li\u00ean\u00a0quan\u00a0\u0111\u1ebfn\u00a0ho\u1ea1t\u00a0\u0111\u1ed9ng\u00a0s\u1ea3n\u00a0xu\u1ea5t,\u00a0kinh\u00a0doanh\u00a0c\u1ee7a\u00a0doanh\u00a0nghi\u1ec7p.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335551550&quot;:0,&quot;335551620&quot;:0,&quot;335559738&quot;:240,&quot;335559739&quot;:240}\">\u00a0<\/span><\/li>\n<li><span data-contrast=\"none\">Kho\u1ea3n\u00a0chi\u00a0c\u00f3\u00a0\u0111\u1ee7\u00a0h\u00f3a\u00a0\u0111\u01a1n,\u00a0ch\u1ee9ng\u00a0t\u1eeb\u00a0h\u1ee3p\u00a0ph\u00e1p\u00a0theo\u00a0quy\u00a0\u0111\u1ecbnh\u00a0c\u1ee7a\u00a0ph\u00e1p\u00a0lu\u1eadt.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335551550&quot;:0,&quot;335551620&quot;:0,&quot;335559738&quot;:240,&quot;335559739&quot;:240}\">\u00a0<\/span><\/li>\n<li><span data-contrast=\"none\">Kho\u1ea3n\u00a0chi\u00a0n\u1ebfu\u00a0c\u00f3\u00a0h\u00f3a\u00a0\u0111\u01a1n\u00a0mua\u00a0h\u00e0ng\u00a0h\u00f3a,\u00a0d\u1ecbch\u00a0v\u1ee5\u00a0t\u1eebng\u00a0l\u1ea7n\u00a0c\u00f3\u00a0gi\u00e1\u00a0tr\u1ecb\u00a0thanh to\u00e1n\u00a0<\/span><b><span data-contrast=\"none\">t\u1eeb\u00a05\u00a0tri\u1ec7u\u00a0\u0111\u1ed3ng\u00a0tr\u1edf\u00a0l\u00ean<\/span><\/b><span data-contrast=\"none\">\u00a0(bao\u00a0g\u1ed3m\u00a0c\u1ea3\u00a0thu\u1ebf\u00a0GTGT)\u00a0th\u00ec\u00a0B\u1eaeT BU\u1ed8C\u00a0ph\u1ea3i\u00a0c\u00f3\u00a0ch\u1ee9ng\u00a0t\u1eeb\u00a0thanh to\u00e1n\u00a0kh\u00f4ng\u00a0d\u00f9ng\u00a0ti\u1ec1n\u00a0m\u1eb7t.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335551550&quot;:0,&quot;335551620&quot;:0,&quot;335559738&quot;:240,&quot;335559739&quot;:240}\">\u00a0<\/span><\/li>\n<\/ol>\n<h3 aria-level=\"3\"><b><span data-contrast=\"none\">\u0110i\u1ec1u\u00a0ki\u1ec7n\u00a0\u0111\u1eb7c\u00a0th\u00f9\u00a0\u0111\u1ed1i\u00a0v\u1edbi\u00a0kho\u1ea3n\u00a0chi\u00a0\u1ee7y\u00a0quy\u1ec1n\u00a0thanh to\u00e1n<\/span><\/b><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;134245418&quot;:true,&quot;134245529&quot;:true,&quot;335551550&quot;:0,&quot;335551620&quot;:0,&quot;335559738&quot;:0,&quot;335559739&quot;:120}\">\u00a0<\/span><\/h3>\n<p><b><span data-contrast=\"none\">R\u1ee7i\u00a0ro\u00a0th\u01b0\u1eddng\u00a0g\u1eb7p:<\/span><\/b><span data-contrast=\"none\">\u00a0K\u1ebf to\u00e1n\u00a0th\u01b0\u1eddng\u00a0nh\u1ea7m\u00a0l\u1eabn\u00a0r\u1eb1ng\u00a0ch\u1ec9\u00a0c\u1ea7n\u00a0c\u00f3\u00a0Gi\u1ea5y\u00a0b\u00e1o\u00a0N\u1ee3\u00a0c\u1ee7a\u00a0ng\u00e2n\u00a0h\u00e0ng\u00a0(t\u1eeb\u00a0b\u00ean\u00a0chi\u00a0h\u1ed9)\u00a0l\u00e0\u00a0\u0111\u1ee7. Tuy\u00a0nhi\u00ean,\u00a0n\u1ebfu\u00a0thi\u1ebfu\u00a0c\u00e1c\u00a0th\u1ecfa\u00a0thu\u1eadn\u00a0ph\u00e1p\u00a0l\u00fd,\u00a0c\u01a1\u00a0quan\u00a0Thu\u1ebf\u00a0c\u00f3\u00a0quy\u1ec1n\u00a0xu\u1ea5t\u00a0to\u00e1n\u00a0to\u00e0n\u00a0b\u1ed9\u00a0chi\u00a0ph\u00ed\u00a0n\u00e0y.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335551550&quot;:0,&quot;335551620&quot;:0,&quot;335559738&quot;:0,&quot;335559739&quot;:150}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"none\">\u0110\u1ec3\u00a0h\u1ea1ch\u00a0to\u00e1n\u00a0\u1ee7y\u00a0quy\u1ec1n\u00a0thanh to\u00e1n\u00a0an\u00a0to\u00e0n,\u00a0doanh\u00a0nghi\u1ec7p\u00a0c\u1ea7n\u00a0\u0111\u1ea3m\u00a0b\u1ea3o:<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335551550&quot;:0,&quot;335551620&quot;:0,&quot;335559738&quot;:0,&quot;335559739&quot;:150}\">\u00a0<\/span><\/p>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"23\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559683&quot;:0,&quot;335559684&quot;:-2,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"1\" data-aria-level=\"1\"><b><span data-contrast=\"none\">C\u00f3\u00a0th\u1ecfa\u00a0thu\u1eadn\u00a0b\u1eb1ng\u00a0v\u0103n\u00a0b\u1ea3n:<\/span><\/b><span data-contrast=\"none\">\u00a0Vi\u1ec7c\u00a0\u1ee7y\u00a0quy\u1ec1n\u00a0thanh to\u00e1n\u00a0ph\u1ea3i\u00a0\u0111\u01b0\u1ee3c\u00a0quy\u00a0\u0111\u1ecbnh\u00a0r\u00f5\u00a0r\u00e0ng\u00a0b\u1eb1ng\u00a0\u0111i\u1ec1u\u00a0kho\u1ea3n\u00a0trong\u00a0H\u1ee3p\u00a0\u0111\u1ed3ng\u00a0kinh\u00a0t\u1ebf\u00a0ban\u00a0\u0111\u1ea7u,\u00a0ho\u1eb7c\u00a0l\u1eadp\u00a0th\u00e0nh\u00a0Ph\u1ee5\u00a0l\u1ee5c\u00a0h\u1ee3p\u00a0\u0111\u1ed3ng,\u00a0Gi\u1ea5y\u00a0\u1ee7y\u00a0quy\u1ec1n\/H\u1ee3p\u00a0\u0111\u1ed3ng\u00a0\u1ee7y\u00a0quy\u1ec1n\u00a0\u0111\u1ed9c\u00a0l\u1eadp\u00a0c\u00f3\u00a0ch\u1eef\u00a0k\u00fd\u00a0v\u00e0\u00a0\u0111\u00f3ng\u00a0d\u1ea5u\u00a0c\u1ee7a\u00a0c\u00e1c\u00a0b\u00ean\u00a0tham\u00a0gia.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335551550&quot;:0,&quot;335551620&quot;:0,&quot;335559738&quot;:240,&quot;335559739&quot;:240}\">\u00a0<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"23\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559683&quot;:0,&quot;335559684&quot;:-2,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"2\" data-aria-level=\"1\"><b><span data-contrast=\"none\">H\u00f3a\u00a0\u0111\u01a1n\u00a0ch\u1ee9ng\u00a0t\u1eeb\u00a0\u0111\u00fang\u00a0t\u00ean:<\/span><\/b><span data-contrast=\"none\">\u00a0H\u00f3a\u00a0\u0111\u01a1n\u00a0GTGT\/H\u00f3a\u00a0\u0111\u01a1n\u00a0b\u00e1n\u00a0h\u00e0ng\u00a0do\u00a0nh\u00e0\u00a0cung\u00a0c\u1ea5p\u00a0(B\u00ean\u00a0C)\u00a0xu\u1ea5t\u00a0B\u1eaeT BU\u1ed8C\u00a0ph\u1ea3i\u00a0mang\u00a0t\u00ean,\u00a0\u0111\u1ecba\u00a0ch\u1ec9,\u00a0m\u00e3\u00a0s\u1ed1\u00a0thu\u1ebf\u00a0c\u1ee7a\u00a0B\u00ean\u00a0\u1ee7y\u00a0quy\u1ec1n\u00a0(T\u1ee9c\u00a0B\u00ean\u00a0A\u00a0&#8211;\u00a0ng\u01b0\u1eddi\u00a0mua\u00a0th\u1ef1c\u00a0t\u1ebf),\u00a0tuy\u1ec7t\u00a0\u0111\u1ed1i\u00a0kh\u00f4ng\u00a0xu\u1ea5t\u00a0h\u00f3a\u00a0\u0111\u01a1n\u00a0cho\u00a0b\u00ean\u00a0\u0111i\u00a0chi\u00a0h\u1ed9\u00a0(B\u00ean\u00a0B)<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335551550&quot;:0,&quot;335551620&quot;:0,&quot;335559738&quot;:240,&quot;335559739&quot;:240}\">\u00a0<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"23\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559683&quot;:0,&quot;335559684&quot;:-2,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"3\" data-aria-level=\"1\"><b><span data-contrast=\"none\">D\u00f2ng\u00a0ti\u1ec1n\u00a0minh\u00a0b\u1ea1ch:<\/span><\/b><span data-contrast=\"none\">\u00a0Khi\u00a0tr\u1ea3\u00a0l\u1ea1i\u00a0ti\u1ec1n\u00a0cho\u00a0b\u00ean\u00a0chi\u00a0h\u1ed9,\u00a0doanh\u00a0nghi\u1ec7p\u00a0c\u0169ng\u00a0ph\u1ea3i\u00a0thanh to\u00e1n\u00a0kh\u00f4ng\u00a0d\u00f9ng\u00a0ti\u1ec1n\u00a0m\u1eb7t.\u00a0<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335551550&quot;:0,&quot;335551620&quot;:0,&quot;335559738&quot;:240,&quot;335559739&quot;:240}\">\u00a0<\/span><\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-7566\" src=\"https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/04\/mau-giay-uy-quyen-thanh-toan.webp\" alt=\"m\u1eabu-gi\u1ea5y-\u1ee7y-quy\u1ec1n-thanh-to\u00e1n\" width=\"1200\" height=\"630\" srcset=\"https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/04\/mau-giay-uy-quyen-thanh-toan.webp 1200w, https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/04\/mau-giay-uy-quyen-thanh-toan-300x158.webp 300w, https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/04\/mau-giay-uy-quyen-thanh-toan-1024x538.webp 1024w, https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/04\/mau-giay-uy-quyen-thanh-toan-768x403.webp 768w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><\/p>\n<h2><b><span data-contrast=\"none\">3. H\u01b0\u1edbng d\u1eabn c\u00e1ch h\u1ea1ch to\u00e1n \u1ee7y quy\u1ec1n thanh to\u00e1n chi ti\u1ebft (K\u00e8m V\u00ed d\u1ee5)<\/span><\/b><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;134245418&quot;:true,&quot;134245529&quot;:true,&quot;335551550&quot;:0,&quot;335551620&quot;:0,&quot;335559738&quot;:0,&quot;335559739&quot;:120}\">\u00a0<\/span><\/h2>\n<p><span data-contrast=\"none\">D\u01b0\u1edbi g\u00f3c \u0111\u1ed9 k\u1ebf to\u00e1n, vi\u1ec7c h\u1ea1ch to\u00e1n ph\u1ea3i ph\u1ea3n \u00e1nh \u0111\u00fang b\u1ea3n ch\u1ea5t c\u00f4ng n\u1ee3. Kho\u1ea3n chi h\u1ed9 kh\u00f4ng \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 doanh thu hay chi ph\u00ed c\u1ee7a b\u00ean \u0111i chi h\u1ed9. Ch\u00fang ta s\u1eed d\u1ee5ng c\u00e1c t\u00e0i kho\u1ea3n c\u00f4ng n\u1ee3 ph\u1ea3i thu\/ph\u1ea3i tr\u1ea3 kh\u00e1c (<\/span><b><span data-contrast=\"none\">TK 1388<\/span><\/b><span data-contrast=\"none\">,\u00a0<\/span><b><span data-contrast=\"none\">TK 3388<\/span><\/b><span data-contrast=\"none\">)\u00a0l\u00e0m\u00a0trung\u00a0gian.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335551550&quot;:0,&quot;335551620&quot;:0,&quot;335559738&quot;:0,&quot;335559739&quot;:150}\">\u00a0<\/span><\/p>\n<h3 aria-level=\"3\"><b><span data-contrast=\"none\">H\u1ea1ch\u00a0to\u00e1n\u00a0t\u1ea1i\u00a0B\u00ean\u00a0\u1ee7y\u00a0quy\u1ec1n\u00a0(B\u00ean\u00a0nh\u1edd\u00a0chi\u00a0h\u1ed9)<\/span><\/b><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;134245418&quot;:true,&quot;134245529&quot;:true,&quot;335551550&quot;:0,&quot;335551620&quot;:0,&quot;335559738&quot;:0,&quot;335559739&quot;:120}\">\u00a0<\/span><\/h3>\n<p><span data-contrast=\"none\">Khi mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 v\u00e0 nh\u1edd b\u00ean kh\u00e1c thanh to\u00e1n h\u1ed9, k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh t\u00e0i s\u1ea3n\/chi ph\u00ed v\u00e0 ghi nh\u1eadn c\u00f4ng n\u1ee3 v\u1edbi b\u00ean chi h\u1ed9:<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335551550&quot;:0,&quot;335551620&quot;:0,&quot;335559738&quot;:0,&quot;335559739&quot;:150}\">\u00a0<\/span><\/p>\n<p><b><span data-contrast=\"none\">B\u01b0\u1edbc\u00a01:\u00a0Ghi\u00a0nh\u1eadn\u00a0chi\u00a0ph\u00ed,\u00a0h\u00e0ng\u00a0h\u00f3a\u00a0v\u00e0\u00a0c\u00f4ng\u00a0n\u1ee3\u00a0chi\u00a0h\u1ed9<\/span><\/b><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335551550&quot;:0,&quot;335551620&quot;:0,&quot;335559738&quot;:240,&quot;335559739&quot;:240}\">\u00a0<\/span><\/p>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"o\" data-font=\"Courier New\" data-listid=\"26\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559683&quot;:1,&quot;335559684&quot;:-2,&quot;335559685&quot;:1440,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Courier New&quot;,&quot;469769242&quot;:[9675],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;o&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"1\" data-aria-level=\"2\">N\u1ee3\u00a0TK 152, 153, 156, 211, 641, 642&#8230; (Tr\u1ecb\u00a0gi\u00e1\u00a0h\u00e0ng\u00a0h\u00f3a,\u00a0d\u1ecbch\u00a0v\u1ee5\u00a0ch\u01b0a\u00a0thu\u1ebf)<\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"o\" data-font=\"Courier New\" data-listid=\"26\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559683&quot;:1,&quot;335559684&quot;:-2,&quot;335559685&quot;:1440,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Courier New&quot;,&quot;469769242&quot;:[9675],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;o&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"2\" data-aria-level=\"2\">N\u1ee3\u00a0TK 1331\u00a0(Thu\u1ebf\u00a0GTGT\u00a0\u0111\u01b0\u1ee3c\u00a0kh\u1ea5u\u00a0tr\u1eeb\u00a0&#8211;\u00a0n\u1ebfu\u00a0c\u00f3)<\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0a7\" data-font=\"Wingdings\" data-listid=\"26\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559683&quot;:2,&quot;335559684&quot;:-2,&quot;335559685&quot;:2160,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Wingdings&quot;,&quot;469769242&quot;:[9642],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0a7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"1\" data-aria-level=\"3\">C\u00f3\u00a0TK 3388\u00a0&#8211;\u00a0Ph\u1ea3i\u00a0tr\u1ea3,\u00a0ph\u1ea3i\u00a0n\u1ed9p\u00a0kh\u00e1c\u00a0(Chi\u00a0ti\u1ebft\u00a0m\u00e3\u00a0kh\u00e1ch\u00a0h\u00e0ng\/nh\u00e0\u00a0cung\u00a0c\u1ea5p\u00a0l\u00e0\u00a0C\u00f4ng ty chi\u00a0h\u1ed9).<\/li>\n<\/ul>\n<p><strong>B\u01b0\u1edbc\u00a02:<\/strong> <strong>Khi thanh to\u00e1n\u00a0ho\u00e0n\u00a0tr\u1ea3\u00a0l\u1ea1i\u00a0ti\u1ec1n\u00a0cho\u00a0b\u00ean\u00a0chi\u00a0h\u1ed9\u00a0<\/strong><\/p>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"o\" data-font=\"Courier New\" data-listid=\"26\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559683&quot;:1,&quot;335559684&quot;:-2,&quot;335559685&quot;:1440,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Courier New&quot;,&quot;469769242&quot;:[9675],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;o&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"1\" data-aria-level=\"2\">N\u1ee3\u00a0TK 3388\u00a0(Chi\u00a0ti\u1ebft\u00a0C\u00f4ng ty chi\u00a0h\u1ed9)<\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0a7\" data-font=\"Wingdings\" data-listid=\"26\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559683&quot;:2,&quot;335559684&quot;:-2,&quot;335559685&quot;:2160,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Wingdings&quot;,&quot;469769242&quot;:[9642],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0a7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"1\" data-aria-level=\"3\">C\u00f3\u00a0TK 112\u00a0(Ti\u1ec1n\u00a0g\u1eedi\u00a0ng\u00e2n\u00a0h\u00e0ng).<\/li>\n<\/ul>\n<h3 aria-level=\"3\"><b><span data-contrast=\"none\">H\u1ea1ch to\u00e1n t\u1ea1i B\u00ean \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n (B\u00ean chi h\u1ed9)<\/span><\/b><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;134245418&quot;:true,&quot;134245529&quot;:true,&quot;335551550&quot;:0,&quot;335551620&quot;:0,&quot;335559738&quot;:0,&quot;335559739&quot;:120}\">\u00a0<\/span><\/h3>\n<p><span data-contrast=\"none\">B\u00ean\u00a0\u0111i\u00a0chi\u00a0h\u1ed9\u00a0ch\u1ec9\u00a0\u0111\u00f3ng\u00a0vai\u00a0tr\u00f2\u00a0trung\u00a0gian\u00a0thanh to\u00e1n, do\u00a0\u0111\u00f3\u00a0ch\u1ec9\u00a0ghi\u00a0nh\u1eadn\u00a0c\u00e1c\u00a0b\u00fat\u00a0to\u00e1n li\u00ean\u00a0quan\u00a0\u0111\u1ebfn\u00a0d\u00f2ng\u00a0ti\u1ec1n\u00a0v\u00e0\u00a0c\u00f4ng\u00a0n\u1ee3\u00a0ph\u1ea3i\u00a0thu,\u00a0tuy\u1ec7t\u00a0\u0111\u1ed1i\u00a0kh\u00f4ng\u00a0h\u1ea1ch\u00a0to\u00e1n\u00a0v\u00e0o\u00a0TK 511 hay TK 632\/642.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335551550&quot;:0,&quot;335551620&quot;:0,&quot;335559738&quot;:0,&quot;335559739&quot;:150}\">\u00a0<\/span><\/p>\n<p><b><span data-contrast=\"none\">B\u01b0\u1edbc\u00a01: Khi\u00a0xu\u1ea5t\u00a0ti\u1ec1n\u00a0t\u1eeb\u00a0ng\u00e2n\u00a0h\u00e0ng\u00a0\u0111\u1ec3\u00a0chi\u00a0h\u1ed9<\/span><\/b><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335551550&quot;:0,&quot;335551620&quot;:0,&quot;335559738&quot;:240,&quot;335559739&quot;:240}\">\u00a0<\/span><\/p>\n<ul>\n<li>N\u1ee3\u00a0TK 1388\u00a0&#8211;\u00a0Ph\u1ea3i\u00a0thu\u00a0kh\u00e1c\u00a0(Chi\u00a0ti\u1ebft\u00a0m\u00e3\u00a0C\u00f4ng ty\u00a0nh\u1edd\u00a0chi\u00a0h\u1ed9)<\/li>\n<li>C\u00f3\u00a0TK 112\u00a0(Ti\u1ec1n\u00a0g\u1eedi\u00a0ng\u00e2n\u00a0h\u00e0ng).<\/li>\n<\/ul>\n<p><b><span data-contrast=\"none\">B\u01b0\u1edbc\u00a02: Khi\u00a0nh\u1eadn\u00a0l\u1ea1i\u00a0ti\u1ec1n\u00a0do\u00a0b\u00ean\u00a0nh\u1edd\u00a0chi\u00a0h\u1ed9\u00a0ho\u00e0n\u00a0tr\u1ea3<\/span><\/b><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335551550&quot;:0,&quot;335551620&quot;:0,&quot;335559738&quot;:240,&quot;335559739&quot;:240}\">\u00a0<\/span><\/p>\n<ul>\n<li>N\u1ee3\u00a0TK 112\u00a0(Ti\u1ec1n\u00a0g\u1eedi\u00a0ng\u00e2n\u00a0h\u00e0ng)<\/li>\n<li>C\u00f3\u00a0TK 1388\u00a0(Chi\u00a0ti\u1ebft\u00a0C\u00f4ng ty\u00a0nh\u1edd\u00a0chi\u00a0h\u1ed9).<\/li>\n<\/ul>\n<h3 aria-level=\"3\"><b><span data-contrast=\"none\">V\u00ed\u00a0d\u1ee5\u00a0t\u00ecnh\u00a0hu\u1ed1ng\u00a0th\u1ef1c\u00a0t\u1ebf<\/span><\/b><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;134245418&quot;:true,&quot;134245529&quot;:true,&quot;335551550&quot;:0,&quot;335551620&quot;:0,&quot;335559738&quot;:0,&quot;335559739&quot;:120}\">\u00a0<\/span><\/h3>\n<p><span data-contrast=\"none\">C\u00f4ng ty TNHH S\u1ea3n xu\u1ea5t A mua m\u1ed9t l\u00f4 nguy\u00ean v\u1eadt li\u1ec7u c\u1ee7a C\u00f4ng ty C v\u1edbi t\u1ed5ng gi\u00e1 tr\u1ecb thanh to\u00e1n l\u00e0 50.000.000 VN\u0110 (\u0111\u00e3 bao g\u1ed3m 10% VAT). H\u00f3a \u0111\u01a1n do C\u00f4ng ty C xu\u1ea5t mang t\u00ean C\u00f4ng ty A.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335551550&quot;:0,&quot;335551620&quot;:0,&quot;335559738&quot;:0,&quot;335559739&quot;:150}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"none\">Do C\u00f4ng ty A\u00a0\u0111ang\u00a0k\u1eb9t\u00a0d\u00f2ng\u00a0ti\u1ec1n,\u00a0n\u00ean\u00a0\u0111\u00e3\u00a0l\u00e0m\u00a0H\u1ee3p\u00a0\u0111\u1ed3ng\u00a0\u1ee7y\u00a0quy\u1ec1n\u00a0nh\u1edd\u00a0C\u00f4ng ty B (\u0111ang\u00a0l\u00e0\u00a0\u0111\u1ed1i\u00a0t\u00e1c)\u00a0chuy\u1ec3n\u00a0kho\u1ea3n\u00a0tr\u1ea3\u00a0h\u1ed9\u00a050.000.000 VN\u0110\u00a0t\u1eeb\u00a0t\u00e0i\u00a0kho\u1ea3n\u00a0c\u1ee7a\u00a0B sang\u00a0t\u00e0i\u00a0kho\u1ea3n\u00a0c\u1ee7a\u00a0C. Sau\u00a0\u0111\u00f3\u00a01\u00a0tu\u1ea7n, C\u00f4ng ty A\u00a0chuy\u1ec3n\u00a0kho\u1ea3n\u00a0tr\u1ea3\u00a0l\u1ea1i\u00a050.000.000 VN\u0110\u00a0cho\u00a0C\u00f4ng ty B.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335551550&quot;:0,&quot;335551620&quot;:0,&quot;335559738&quot;:0,&quot;335559739&quot;:150}\">\u00a0<\/span><\/p>\n<p><b><span data-contrast=\"none\">C\u00e1ch\u00a0h\u1ea1ch\u00a0to\u00e1n\u00a0c\u1ee5\u00a0th\u1ec3:<\/span><\/b><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335551550&quot;:0,&quot;335551620&quot;:0,&quot;335559738&quot;:0,&quot;335559739&quot;:150}\">\u00a0<\/span><\/p>\n<p><b><span data-contrast=\"none\">* T\u1ea1i C\u00f4ng ty A (B\u00ean mua &#8211; Nh\u1edd chi h\u1ed9):<\/span><\/b><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335551550&quot;:0,&quot;335551620&quot;:0,&quot;335559738&quot;:240,&quot;335559739&quot;:240}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"none\">C\u0103n c\u1ee9 H\u00f3a \u0111\u01a1n c\u1ee7a C v\u00e0 H\u1ee3p \u0111\u1ed3ng \u1ee7y quy\u1ec1n, nh\u1eadp kho nguy\u00ean v\u1eadt li\u1ec7u:<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335551550&quot;:0,&quot;335551620&quot;:0,&quot;335559738&quot;:240,&quot;335559739&quot;:240}\">\u00a0<\/span><\/p>\n<ul>\n<li>N\u1ee3\u00a0TK 152: 45.454.545 VN\u0110<\/li>\n<li>N\u1ee3\u00a0TK 1331: 4.545.455 VN\u0110<\/li>\n<li>C\u00f3\u00a0TK 3388\u00a0(Chi\u00a0ti\u1ebft\u00a0C\u00f4ng ty B): 50.000.000 VN\u0110<\/li>\n<\/ul>\n<p><span data-contrast=\"none\">Khi\u00a0chuy\u1ec3n\u00a0kho\u1ea3n\u00a0tr\u1ea3\u00a0l\u1ea1i\u00a0ti\u1ec1n\u00a0cho\u00a0B:<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335551550&quot;:0,&quot;335551620&quot;:0,&quot;335559738&quot;:240,&quot;335559739&quot;:240}\">\u00a0<\/span><\/p>\n<ul>\n<li>N\u1ee3\u00a0TK 3388\u00a0(Chi\u00a0ti\u1ebft\u00a0C\u00f4ng ty B): 50.000.000 VN\u0110<\/li>\n<li>C\u00f3\u00a0TK 112: 50.000.000 VN\u0110<\/li>\n<\/ul>\n<p><b><span data-contrast=\"none\">*T\u1ea1i C\u00f4ng ty B (B\u00ean chi h\u1ed9):<\/span><\/b><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335551550&quot;:0,&quot;335551620&quot;:0,&quot;335559738&quot;:240,&quot;335559739&quot;:240}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"none\">Khi\u00a0chuy\u1ec3n\u00a050\u00a0tri\u1ec7u\u00a0tr\u1ea3\u00a0cho\u00a0C:<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335551550&quot;:0,&quot;335551620&quot;:0,&quot;335559738&quot;:240,&quot;335559739&quot;:240}\">\u00a0<\/span><\/p>\n<ul>\n<li>N\u1ee3\u00a0TK 1388\u00a0(Chi\u00a0ti\u1ebft\u00a0C\u00f4ng ty A): 50.000.000 VN\u0110<\/li>\n<li>C\u00f3\u00a0TK 112: 50.000.000 VN\u0110<\/li>\n<\/ul>\n<p><span data-contrast=\"none\">Khi\u00a0nh\u1eadn\u00a0l\u1ea1i\u00a050\u00a0tri\u1ec7u\u00a0t\u1eeb\u00a0A:<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335551550&quot;:0,&quot;335551620&quot;:0,&quot;335559738&quot;:240,&quot;335559739&quot;:240}\">\u00a0<\/span><\/p>\n<ul>\n<li>N\u1ee3\u00a0TK 112: 50.000.000 VN\u0110<\/li>\n<li>C\u00f3 TK 1388 (Chi ti\u1ebft C\u00f4ng ty A): 50.000.000 VN\u0110<\/li>\n<\/ul>\n<p style=\"text-align: center;\"><a href=\"https:\/\/vinatpt.com\/vi\/dich-vu-ke-toan-ghi-so\/\" class=\"button alert is-bevel\" style=\"border-radius:99px;\">\n\t\t<span>KH\u00c1M PH\u00c1 D\u1ecaCH V\u1ee4 K\u1ebe TO\u00c1N<\/span>\n\t<\/a>\n\n<h2><b><span data-contrast=\"none\">4. L\u01b0u \u00fd quan tr\u1ecdng v\u1ec1 Thu\u1ebf GTGT v\u00e0 Thu\u1ebf nh\u00e0 th\u1ea7u khi \u1ee7y quy\u1ec1n thanh to\u00e1n<\/span><\/b><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;134245418&quot;:true,&quot;134245529&quot;:true,&quot;335551550&quot;:0,&quot;335551620&quot;:0,&quot;335559738&quot;:0,&quot;335559739&quot;:120}\">\u00a0<\/span><\/h2>\n<p>Giao d\u1ecbch qua b\u00ean th\u1ee9 ba th\u01b0\u1eddng l\u00e0 &#8220;\u0111i\u1ec3m n\u00f3ng&#8221; trong c\u00e1c k\u1ef3 thanh tra thu\u1ebf. \u0110\u1ec3 \u0111\u1ea3m b\u1ea3o an to\u00e0n t\u1ed1i \u0111a, h\u00e3y l\u01b0u \u00fd c\u00e1c kh\u00eda c\u1ea1nh v\u1ec1 thu\u1ebf.<\/p>\n<h3 aria-level=\"3\"><b><span data-contrast=\"none\">\u0110i\u1ec1u\u00a0ki\u1ec7n\u00a0kh\u1ea5u\u00a0tr\u1eeb\u00a0Thu\u1ebf\u00a0GTGT\u00a0\u0111\u1ea7u\u00a0v\u00e0o<\/span><\/b><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;134245418&quot;:true,&quot;134245529&quot;:true,&quot;335551550&quot;:0,&quot;335551620&quot;:0,&quot;335559738&quot;:0,&quot;335559739&quot;:120}\">\u00a0<\/span><\/h3>\n<p>C\u0103n c\u1ee9 C\u00f4ng v\u0103n 1619\/CT-CS , \u0111\u1ec3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb 5 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean, th\u00ec kho\u1ea3n thanh to\u00e1n b\u00f9 tr\u1eeb c\u00f4ng n\u1ee3 ho\u1eb7c thanh to\u00e1n qua b\u00ean th\u1ee9 ba \u0111\u01b0\u1ee3c coi l\u00e0 thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t h\u1ee3p l\u1ec7 n\u1ebfu:<\/p>\n<ol>\n<li><span data-contrast=\"none\">Vi\u1ec7c\u00a0thanh to\u00e1n qua\u00a0b\u00ean\u00a0th\u1ee9\u00a0ba\/\u1ee7y\u00a0quy\u1ec1n\u00a0thanh to\u00e1n\u00a0\u0111\u01b0\u1ee3c\u00a0quy\u00a0\u0111\u1ecbnh\u00a0r\u00f5\u00a0trong\u00a0h\u1ee3p\u00a0\u0111\u1ed3ng\u00a0v\u0103n\u00a0b\u1ea3n.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335551550&quot;:0,&quot;335551620&quot;:0,&quot;335559738&quot;:240,&quot;335559739&quot;:240}\">\u00a0<\/span><\/li>\n<li><span data-contrast=\"none\">B\u00ean th\u1ee9 ba ph\u1ea3i l\u00e0 ph\u00e1p nh\u00e2n ho\u1eb7c c\u00e1 nh\u00e2n \u0111ang ho\u1ea1t \u0111\u1ed9ng h\u1ee3p ph\u00e1p.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335551550&quot;:0,&quot;335551620&quot;:0,&quot;335559738&quot;:240,&quot;335559739&quot;:240}\">\u00a0<\/span><\/li>\n<li><span data-contrast=\"none\">Khi\u00a0ho\u00e0n\u00a0tr\u1ea3\u00a0ti\u1ec1n\u00a0cho\u00a0b\u00ean\u00a0chi\u00a0h\u1ed9,\u00a0doanh\u00a0nghi\u1ec7p\u00a0th\u1ee5\u00a0h\u01b0\u1edfng\u00a0v\u1eabn\u00a0ph\u1ea3i\u00a0d\u00f9ng\u00a0h\u00ecnh\u00a0th\u1ee9c\u00a0chuy\u1ec3n\u00a0kho\u1ea3n\u00a0n\u1ebfu\u00a0t\u1ed5ng\u00a0gi\u00e1\u00a0tr\u1ecb\u00a0thanh to\u00e1n\u00a0\u0111\u1ea1t\u00a0ng\u01b0\u1ee1ng\u00a0b\u1eaft\u00a0bu\u1ed9c\u00a0thanh to\u00e1n\u00a0kh\u00f4ng\u00a0d\u00f9ng\u00a0ti\u1ec1n\u00a0m\u1eb7t.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335551550&quot;:0,&quot;335551620&quot;:0,&quot;335559738&quot;:240,&quot;335559739&quot;:240}\">\u00a0<\/span><\/li>\n<\/ol>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-7563\" src=\"https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/04\/khau-tru-thue-gtgt-voi-khoan-chi-uy-quyen-thanh-toan.webp\" alt=\"\" width=\"1200\" height=\"630\" srcset=\"https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/04\/khau-tru-thue-gtgt-voi-khoan-chi-uy-quyen-thanh-toan.webp 1200w, https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/04\/khau-tru-thue-gtgt-voi-khoan-chi-uy-quyen-thanh-toan-300x158.webp 300w, https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/04\/khau-tru-thue-gtgt-voi-khoan-chi-uy-quyen-thanh-toan-1024x538.webp 1024w, https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/04\/khau-tru-thue-gtgt-voi-khoan-chi-uy-quyen-thanh-toan-768x403.webp 768w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><\/p>\n<h3 aria-level=\"3\"><b><span data-contrast=\"none\">Tr\u01b0\u1eddng\u00a0h\u1ee3p\u00a0\u1ee7y\u00a0quy\u1ec1n\u00a0thanh to\u00e1n\u00a0cho\u00a0\u0111\u1ed1i\u00a0t\u00e1c\u00a0n\u01b0\u1edbc\u00a0ngo\u00e0i<\/span><\/b><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;134245418&quot;:true,&quot;134245529&quot;:true,&quot;335551550&quot;:0,&quot;335551620&quot;:0,&quot;335559738&quot;:0,&quot;335559739&quot;:120}\">\u00a0<\/span><\/h3>\n<p>Khi doanh nghi\u1ec7p Vi\u1ec7t Nam k\u00fd h\u1ee3p \u0111\u1ed3ng nh\u1eadp kh\u1ea9u d\u1ecbch v\u1ee5, b\u1ea3n quy\u1ec1n ho\u1eb7c mua h\u00e0ng h\u00f3a c\u00f3 k\u00e8m d\u1ecbch v\u1ee5 t\u1eeb m\u1ed9t nh\u00e0 cung c\u1ea5p n\u01b0\u1edbc ngo\u00e0i (kh\u00f4ng c\u00f3 hi\u1ec7n di\u1ec7n th\u01b0\u01a1ng m\u1ea1i t\u1ea1i VN), v\u00e0 \u1ee7y quy\u1ec1n cho m\u1ed9t b\u00ean kh\u00e1c tr\u1ea3 ti\u1ec1n, ngh\u0129a v\u1ee5 k\u00ea khai v\u00e0 n\u1ed9p Thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i (FCT) v\u1eabn thu\u1ed9c v\u1ec1 doanh nghi\u1ec7p Vi\u1ec7t Nam (B\u00ean \u1ee7y quy\u1ec1n).<\/p>\n<p>B\u00ean chi h\u1ed9 ch\u1ec9 \u0111\u00f3ng vai tr\u00f2 chuy\u1ec3n ti\u1ec1n, kh\u00f4ng ch\u1ecbu tr\u00e1ch nhi\u1ec7m k\u00ea khai thu\u1ebf nh\u00e0 th\u1ea7u tr\u1eeb khi c\u00f3 th\u1ecfa thu\u1eadn \u1ee7y quy\u1ec1n lu\u00f4n c\u1ea3 vi\u1ec7c k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf thay.<\/p>\n<h2><strong>6. C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 \u1ee7y quy\u1ec1n thanh to\u00e1n<\/strong><\/h2>\n<p><strong>C\u00e1 nh\u00e2n c\u00f3 \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n thanh to\u00e1n thay cho C\u00f4ng ty kh\u00f4ng?<\/strong><\/p>\n<p><em>\u0110\u01b0\u1ee3c ph\u00e9p. C\u0103n c\u1ee9 theo c\u00e1c c\u00f4ng v\u0103n h\u01b0\u1edbng d\u1eabn, Gi\u00e1m \u0111\u1ed1c, c\u00e1n b\u1ed9 nh\u00e2n vi\u00ean c\u00f4ng ty ho\u00e0n to\u00e0n c\u00f3 th\u1ec3 d\u00f9ng t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng c\u00e1 nh\u00e2n ho\u1eb7c th\u1ebb t\u00edn d\u1ee5ng c\u00e1 nh\u00e2n \u0111\u1ec3 thanh to\u00e1n h\u1ed9 ti\u1ec1n mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 cho c\u00f4ng ty. Tuy nhi\u00ean, c\u00f4ng ty B\u1eaeT BU\u1ed8C ph\u1ea3i c\u00f3 Quy ch\u1ebf qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh\/Quy ch\u1ebf chi ti\u00eau n\u1ed9i b\u1ed9 quy \u0111\u1ecbnh r\u00f5 vi\u1ec7c n\u00e0y, k\u00e8m theo Gi\u1ea5y \u0111\u1ec1 ngh\u1ecb thanh to\u00e1n\/ho\u00e0n \u1ee9ng v\u00e0 ch\u1ee9ng t\u1eeb sao k\u00ea t\u00e0i kho\u1ea3n c\u1ee7a c\u00e1 nh\u00e2n ch\u1ee9ng minh d\u00f2ng ti\u1ec1n \u0111\u00e3 \u0111\u01b0\u1ee3c chuy\u1ec3n cho nh\u00e0 cung c\u1ea5p (n\u1ebfu c\u1ea7n).<\/em><\/p>\n<p><strong>H\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o xu\u1ea5t sai t\u00ean b\u00ean \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n th\u00ec x\u1eed l\u00fd th\u1ebf n\u00e0o?<\/strong><\/p>\n<ul>\n<li><em>N\u1ebfu nh\u00e0 cung c\u1ea5p xu\u1ea5t nh\u1ea7m t\u00ean\/MST tr\u00ean h\u00f3a \u0111\u01a1n sang &#8220;C\u00f4ng ty \u0111i chi h\u1ed9&#8221; thay v\u00ec &#8220;C\u00f4ng ty mua h\u00e0ng th\u1ef1c t\u1ebf (B\u00ean \u1ee7y quy\u1ec1n)&#8221;, h\u00f3a \u0111\u01a1n \u0111\u00f3 l\u00e0 kh\u00f4ng h\u1ee3p l\u1ec7. C\u00e1ch x\u1eed l\u00fd:<\/em><\/li>\n<li><em>Hai b\u00ean l\u1eadp Bi\u00ean b\u1ea3n \u0111i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n, ghi r\u00f5 l\u00fd do sai s\u00f3t (xu\u1ea5t nh\u1ea7m t\u00ean b\u00ean chi h\u1ed9).<\/em><\/li>\n<li><em>Nh\u00e0 cung c\u1ea5p xu\u1ea5t H\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh\/H\u00f3a \u0111\u01a1n thay th\u1ebf g\u1eedi cho B\u00ean mua \u0111\u00fang t\u00ean th\u1eadt s\u1ef1 \u0111\u1ec3 h\u1ecd c\u00f3 c\u01a1 s\u1edf h\u1ea1ch to\u00e1n v\u00e0 k\u00ea khai thu\u1ebf.<\/em><\/li>\n<\/ul>\n<p><strong>C\u00f4ng ty thanh to\u00e1n ti\u1ec1n mua h\u00e0ng (n\u00f4ng s\u1ea3n t\u1eeb c\u00e1 nh\u00e2n kh\u00f4ng kinh doanh) theo ph\u01b0\u01a1ng th\u1ee9c \u1ee7y quy\u1ec1n th\u00ec c\u00f3 \u0111\u01b0\u1ee3c t\u00ednh l\u00e0 chi ph\u00ed h\u1ee3p l\u1ec7 kh\u00f4ng?<\/strong><\/p>\n<p><em>Tr\u01b0\u1eddng h\u1ee3p n\u00e0y kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh l\u00e0 chi ph\u00ed h\u1ee3p l\u1ec7 v\u00ec kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n, h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb.<\/em><\/p>\n<h2><strong>T\u1ed5ng k\u1ebft<\/strong><\/h2>\n<p>H\u1ea1ch to\u00e1n \u1ee7y quy\u1ec1n thanh to\u00e1n l\u00e0 m\u1ed9t nghi\u1ec7p v\u1ee5 kh\u00f4ng qu\u00e1 ph\u1ee9c t\u1ea1p v\u1ec1 m\u1eb7t \u0111\u1ecbnh kho\u1ea3n nh\u01b0ng l\u1ea1i ti\u1ec1m \u1ea9n nhi\u1ec1u r\u1ee7i ro ph\u00e1p l\u00fd v\u1ec1 thu\u1ebf n\u1ebfu h\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb b\u1ecb bu\u00f4ng l\u1ecfng. \u0110\u1ec3 b\u1ea3o v\u1ec7 chi ph\u00ed c\u1ee7a doanh nghi\u1ec7p, h\u00e3y lu\u00f4n ghi nh\u1edb 3 nguy\u00ean t\u1eafc v\u00e0ng:<\/p>\n<p>(1) Lu\u00f4n c\u00f3 v\u0103n b\u1ea3n \u1ee7y quy\u1ec1n r\u00f5 r\u00e0ng<\/p>\n<p>(2) H\u00f3a \u0111\u01a1n GTGT xu\u1ea5t \u0111\u00fang t\u00ean b\u00ean mua th\u1ef1c t\u1ebf<\/p>\n<p>(3) Thanh to\u00e1n qua h\u00ecnh th\u1ee9c kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t v\u1edbi chi ph\u00ed t\u1eeb 5 tri\u1ec7u \u0111\u1ed3ng.<\/p>\n<p>Hy v\u1ecdng b\u00e0i vi\u1ebft \u0111\u00e3 gi\u00fap b\u1ea1n x\u1eed l\u00fd nghi\u1ec7p v\u1ee5 \u1ee7y quy\u1ec1n thanh to\u00e1n d\u1ec5 d\u00e0ng h\u01a1n. N\u1ebfu doanh nghi\u1ec7p c\u1ea7n ng\u01b0\u1eddi \u0111\u1ed3ng h\u00e0nh chuy\u00ean s\u00e2u v\u1ec1 s\u1ed5 s\u00e1ch v\u00e0 thu\u1ebf, h\u00e3y li\u00ean h\u1ec7 ngay v\u1edbi <a href=\"https:\/\/vinatpt.com\/vi\/\">Vina TPT<\/a> \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n!<\/p>\n<p style=\"text-align: center;\"><a href=\"https:\/\/vinatpt.com\/vi\/lien-he\/\" class=\"button alert is-bevel\" style=\"border-radius:99px;\">\n\t\t<span>LI\u00caN H\u1ec6 T\u01af V\u1ea4N NGAY<\/span>\n\t<\/a>\n\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-7562\" src=\"https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/04\/dich-vu-ke-toan-vina-tpt.webp\" alt=\"d\u1ecbch-v\u1ee5-k\u1ebf-to\u00e1n-vina-tpt\" width=\"1200\" height=\"630\" srcset=\"https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/04\/dich-vu-ke-toan-vina-tpt.webp 1200w, https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/04\/dich-vu-ke-toan-vina-tpt-300x158.webp 300w, https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/04\/dich-vu-ke-toan-vina-tpt-1024x538.webp 1024w, https:\/\/vinatpt.com\/wp-content\/uploads\/2026\/04\/dich-vu-ke-toan-vina-tpt-768x403.webp 768w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Nh\u1edd \u0111\u1ed1i t\u00e1c chuy\u1ec3n kho\u1ea3n tr\u1ea3 h\u1ed9 ti\u1ec1n h\u00e0ng, hay nh\u00e2n vi\u00ean thanh to\u00e1n tr\u01b0\u1edbc cho c\u00f4ng ty&#8230; l\u00e0 nh\u1eefng t\u00ecnh hu\u1ed1ng ph\u00e1t sinh th\u01b0\u1eddng xuy\u00ean \u1edf c\u00e1c doanh nghi\u1ec7p. Th\u1ebf nh\u01b0ng, n\u1ebfu x\u1eed l\u00fd h\u1ed3 s\u01a1 kh\u00f4ng kh\u00e9o, s\u1ef1 ti\u1ec7n l\u1ee3i n\u00e0y l\u1ea1i tr\u1edf th\u00e0nh r\u1ee7i ro khi\u1ebfn k\u1ebf to\u00e1n \u0111\u1ed1i m\u1eb7t v\u1edbi nguy&#8230;<\/p>\n","protected":false},"author":4,"featured_media":7564,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[740,724],"tags":[],"class_list":["post-7559","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-accounting-tax","category-tin-tuc-moi-nhat"],"_links":{"self":[{"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/posts\/7559","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/comments?post=7559"}],"version-history":[{"count":4,"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/posts\/7559\/revisions"}],"predecessor-version":[{"id":7568,"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/posts\/7559\/revisions\/7568"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/media\/7564"}],"wp:attachment":[{"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/media?parent=7559"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/categories?post=7559"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/tags?post=7559"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}