{"id":3375,"date":"2022-03-21T14:53:04","date_gmt":"2022-03-21T07:53:04","guid":{"rendered":"http:\/\/htttdn.com\/?post_type=ht_kb&p=3375"},"modified":"2022-03-21T14:57:00","modified_gmt":"2022-03-21T07:57:00","slug":"cach-hach-toan-nhap-khau-vat-tu-hang-hoa-tscd-truc-tiep-theo-thong-tu-200-2014-tt-btc","status":"publish","type":"ht_kb","link":"https:\/\/htttdn.com\/index.php\/tin-tuc\/cach-hach-toan-nhap-khau-vat-tu-hang-hoa-tscd-truc-tiep-theo-thong-tu-200-2014-tt-btc\/","title":{"rendered":"C\u00e1ch h\u1ea1ch to\u00e1n nh\u1eadp kh\u1ea9u v\u1eadt t\u01b0, h\u00e0ng h\u00f3a, TSC\u0110 tr\u1ef1c ti\u1ebfp theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC"},"content":{"rendered":"

\n\tNgu\u1ed3n: Facebook, Bùi Thúy Hà<\/em>\n<\/p>\n

\n\t1. Ph\u01b0\u01a1ng th\u1ee9c nh\u1eadp kh\u1ea9u tr\u1ef1c ti\u1ebfp là gì?
\n<\/h2>\n

\n\tLà hình th\u1ee9c ho\u1ea1t \u0111\u1ed9ng c\u1ee7a các doanh nghi\u1ec7p nh\u1eadp kh\u1ea9u có \u0111\u1ee7 kh\u1ea3 n\u0103ng t\u1ed5 ch\u1ee9c giao d\u1ecbch, \u0111àm phán, ký k\u1ebft h\u1ee3p \u0111\u1ed3ng; T\u1ed5 ch\u1ee9c quá trình nh\u1eadp kh\u1ea9u v\u1eadt t\u01b0, hàng hóa, tài s\u1ea3n c\u1ed1 \u0111\u1ecbnh,… và t\u1ef1 cân \u0111\u1ed1i tài chính cho th\u01b0\u01a1ng v\u1ee5 \u0111ã ký k\u1ebft. Doanh nghi\u1ec7p ti\u1ebfn hành nh\u1eadp kh\u1ea9u tr\u1ef1c ti\u1ebfp có quy\u1ec1n tìm ki\u1ebfm b\u1ea1n hàng, \u0111\u1ecbnh \u0111o\u1ea1t giá c\u1ea3, l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng th\u1ee9c thanh toán trong khuôn kh\u1ed5 chính sách qu\u1ea3n lý  nh\u1eadp kh\u1ea9u c\u1ee7a Nhà n\u01b0\u1edbc. Do \u0111ó, tham gia vào hình th\u1ee9c này th\u01b0\u1eddng là các doanh nghi\u1ec7p  nh\u1eadp kh\u1ea9u có uy tín và có \u0111\u1ed9i ng\u0169 nhân viên có chuyên môn cao.\n<\/p>\n

\n\t2. Ch\u1ee9ng t\u1eeb s\u1eed d\u1ee5ng và tài kho\u1ea3n s\u1eed d\u1ee5ng
\n<\/h2>\n

\n\tCh\u1ee9ng t\u1eeb s\u1eed d\u1ee5ng<\/strong>\n<\/p>\n

\n\t\u0110\u1ec3 ti\u1ebfn hành h\u1ea1ch toán k\u1ebf toán khi nh\u1eadp kh\u1ea9u, doanh nghi\u1ec7p c\u1ea7n có \u0111\u1ee7 b\u1ed9 ch\u1ee9ng t\u1eeb thanh toán sau \u0111ây: H\u1ee3p \u0111\u1ed3ng nh\u1eadp kh\u1ea9u; Hóa \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i (Invoice) do ng\u01b0\u1eddi bán (N\u01b0\u1edbc ngoài) xu\u1ea5t; Phi\u1ebfu \u0111óng gói hàng hóa (Packing List) do ng\u01b0\u1eddi bán (N\u01b0\u1edbc ngoài) xu\u1ea5t; V\u1eadn \u0111\u01a1n (Bill of Lading – B\/L) do bên v\u1eadn chuy\u1ec3n tàu bi\u1ec3n c\u1ea5p ho\u1eb7c (Bill of air – B\/A) do bên v\u1eadn chuy\u1ec3n máy bay c\u1ea5p; Ch\u1ee9ng t\u1eeb b\u1ea3o hi\u1ec3m (Insurance policy); Gi\u1ea5y ch\u1ee9ng nh\u1eadn ph\u1ea9m ch\u1ea5t (Certificate quality) do Vinacontrol c\u1ea5p; Gi\u1ea5y ch\u1ee9ng nh\u1eadn xu\u1ea5t x\u1ee9 hàng hóa (Certificate of Original); Gi\u1ea5y ch\u1ee9ng nh\u1eadn ki\u1ec3m d\u1ecbch \u0111\u1ed1i v\u1edbi hàng nông s\u1ea3n, th\u1ef1c ph\u1ea9m; Các tài li\u1ec7u khác kèm theo nh\u01b0 biên b\u1ea3n quy\u1ebft toán v\u1edbi bên v\u1eadn chuy\u1ec3n, biên b\u1ea3n h\u01b0 h\u1ecfng, t\u1ed5n th\u1ea5t (N\u1ebfu có); T\u1edd khai h\u1ea3i quan; Biên lai thu thu\u1ebf; Phi\u1ebfu nh\u1eadp kho và các ch\u1ee9ng t\u1eeb thanh toán khác,…\n<\/p>\n

\n\t\"\"\n<\/p>\n

\n\tTài kho\u1ea3n s\u1eed d\u1ee5ng<\/strong>\n<\/p>\n

\n\tNghi\u1ec7p v\u1ee5 k\u1ebf toán nh\u1eadp kh\u1ea9u kh\u1ea9u v\u1eadt t\u01b0, hàng hóa, TSC\u0110 trong các doanh nghi\u1ec7p kinh doanh xu\u1ea5t nh\u1eadp kh\u1ea9u s\u1eed d\u1ee5ng các tài kho\u1ea3n ch\u1ee7 y\u1ebfu nh\u01b0 sau:\n<\/p>\n