{"id":967,"date":"2021-01-08T16:27:39","date_gmt":"2021-01-08T09:27:39","guid":{"rendered":"http:\/\/htttdn.com\/?post_type=ht_kb&#038;p=967"},"modified":"2021-12-02T16:15:41","modified_gmt":"2021-12-02T09:15:41","slug":"bo-ho-so-chung-tu-ke-toan-can-biet","status":"publish","type":"ht_kb","link":"https:\/\/htttdn.com\/index.php\/tin-tuc\/bo-ho-so-chung-tu-ke-toan-can-biet\/","title":{"rendered":"B\u1ed9 h\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb thanh to\u00e1n k\u1ebf to\u00e1n c\u1ea7n bi\u1ebft (1)"},"content":{"rendered":"<h2>1. Chi ph\u00ed chung c\u1ee7a v\u0103n ph\u00f2ng<\/h2>\n<h3>Thanh to\u00e1n ti\u1ebfp kh\u00e1ch, gi\u1edbi thi\u1ec7u s\u1ea3n ph\u1ea9m<\/h3>\n<ul>\n<li>Gi\u1ea5y \u0111\u1ec1 ngh\u1ecb thanh to\u00e1n (theo m\u1eabu 05-TT)<\/li>\n<li>Phi\u1ebfu chi ti\u1ec1n n\u1ebfu l\u00e0 ti\u1ec1n m\u1eb7t, \u1ee6y nhi\u1ec7m chi n\u1ebfu l\u00e0 chuy\u1ec3n kho\u1ea3n<\/li>\n<li>Ho\u00e1 \u0111\u01a1n t\u00e0i ch\u00ednh (B\u1ea3n g\u1ed1c + b\u1ea3n copy)<\/li>\n<li>H\u1ee3p \u0111\u1ed3ng, Thanh l\u00fd H\u1ee3p \u0111\u1ed3ng (n\u1ebfu c\u00f3)<\/li>\n<li>\u0110\u1ec1 xu\u1ea5t, d\u1ef1 to\u00e1n chi ph\u00ed (B\u1ea3n g\u1ed1c) do tr\u01b0\u1edfng c\u00e1c b\u1ed9 ph\u1eadn \u0111\u1ec1 xu\u1ea5t, n\u1ebfu nh\u00e2n vi\u00ean th\u00ec ph\u1ea3i c\u00f3 th\u00f4ng qua tr\u01b0\u1edfng b\u1ed9 ph\u1eadn x\u00e1c nh\u1eadn \u0111\u1ed3ng \u00fd: qua \u0111i\u1ec7n tho\u1ea1i di \u0111\u1ed9ng, b\u00e0n, b\u1ed9 \u0111\u00e0m\u2026 cho b\u1ed9 ph\u1eadn li\u00ean quan kh\u00e1c<\/li>\n<li>B\u1ea3ng k\u00ea chi ti\u1ebft n\u1ebfu thanh to\u00e1n cho nhi\u1ec1u kho\u1ea3n<\/li>\n<li>H\u00f3a \u0111\u01a1n \u0103n u\u1ed1ng ti\u1ebfp kh\u00e1ch ph\u1ea3i c\u00f3 b\u1ea3ng k\u00ea ho\u1eb7c bill thanh to\u00e1n k\u1eb9p c\u00f9ng h\u00f3a \u0111\u01a1n ti\u1ebfp kh\u00e1ch.<\/li>\n<\/ul>\n<p>Ghi ch\u00fa: n\u1ebfu h\u00f3a \u0111\u01a1n tr\u00ean tr\u00ean 20.000.000 \u0111\u1ed3ng b\u1eaft bu\u1ed9c ph\u1ea3i c\u00f3 h\u1ee3p \u0111\u1ed3ng v\u00e0 chuy\u1ec3n kho\u1ea3n thanh to\u00e1n cho nh\u00e0 cung c\u1ea5p \u0111\u1ec3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o.<\/p>\n<h3>Thanh to\u00e1n h\u00e0nh ch\u00ednh<\/h3>\n<ul>\n<li>Gi\u1ea5y \u0111\u1ec1 ngh\u1ecb thanh to\u00e1n (theo m\u1eabu 05-TT)<\/li>\n<li>Ho\u00e1 \u0111\u01a1n t\u00e0i ch\u00ednh (B\u1ea3n g\u1ed1c + b\u1ea3n copy), h\u00f3a \u0111\u01a1n \u0111\u1eb7c th\u00f9 ho\u1eb7c bi\u00ean lai thu ti\u1ec1n\u2026<\/li>\n<li>\u0110\u1ec1 xu\u1ea5t mua h\u00e0ng (B\u1ea3n g\u1ed1c)<\/li>\n<li>B\u1ea3ng k\u00ea chi ti\u1ebft n\u1ebfu thanh to\u00e1n cho nhi\u1ec1u kho\u1ea3n.<\/li>\n<\/ul>\n<p>Ghi ch\u00fa: n\u1ebfu h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb tr\u00ean 20.000.000 \u0111\u1ed3ng b\u1eaft bu\u1ed9c ph\u1ea3i chuy\u1ec3n kho\u1ea3n thanh to\u00e1n th\u00ec doanh nghi\u1ec7p m\u1edbi \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o chi ph\u00ed h\u1ee3p l\u00fd k\u1ec3 t\u1eeb ng\u00e0y 01-01-2014.<\/p>\n<p>C\u00e1c chi ph\u00ed th\u01b0\u1eddng ph\u00e1t sinh nh\u01b0: bi\u00ean lai \u1ee7ng h\u1ed9 c\u00e1c qu\u1ef9 nh\u00e0 n\u01b0\u1edbc, ph\u00f2ng ch\u00e1y ch\u1eefa ch\u00e1y, gi\u1ea5y t\u1edd c\u00f4ng ch\u1ee9ng, ch\u1ee9ng t\u1eeb khi \u0111i thay \u0111\u1ed5i gi\u1ea5y ph\u00e9p kinh doanh, c\u00e1c ch\u1ee9ng t\u1eeb khi l\u00e0m th\u1ee7 t\u1ee5c v\u1edbi c\u01a1 quan h\u00e0nh ch\u00ednh kh\u00e1c.<\/p>\n<h3>Thanh to\u00e1n V\u0103n ph\u00f2ng ph\u1ea9m, chuy\u1ec3n ph\u00e1t nhanh, c\u01b0\u1edbc \u0111i\u1ec7n tho\u1ea1i , internet\u2026\u2026<\/h3>\n<ul>\n<li>Gi\u1ea5y \u0111\u1ec1 ngh\u1ecb thanh to\u00e1n (theo m\u1eabu 05-TT)<\/li>\n<li>Phi\u1ebfu chi ti\u1ec1n n\u1ebfu l\u00e0 ti\u1ec1n m\u1eb7t, \u1ee6y nhi\u1ec7m chi n\u1ebfu l\u00e0 chuy\u1ec3n kho\u1ea3n<\/li>\n<li>Ho\u00e1 \u0111\u01a1n t\u00e0i ch\u00ednh (B\u1ea3n g\u1ed1c + b\u1ea3n copy)<\/li>\n<li>\u0110\u1ec1 ngh\u1ecb thanh to\u00e1n c\u1ee7a kh\u00e1ch h\u00e0ng n\u1ebfu c\u00f3<\/li>\n<li>Bi\u00ean b\u1ea3n giao nh\u1eadn n\u1ebfu c\u00f3 (ng\u01b0\u1eddi giao ng\u01b0\u1eddi nh\u1eadn k\u00fd r\u00f5 h\u1ecd t\u00ean)<\/li>\n<li>H\u1ee3p \u0111\u1ed3ng, Thanh l\u00fd h\u1ee3p \u0111\u1ed3ng (n\u1ebfu c\u00f3)<\/li>\n<li>\u0110\u1ec1 xu\u1ea5t mua h\u00e0ng c\u1ee7a c\u00e1c b\u1ed9 ph\u1eadn y\u00eau c\u1ea7u \u0111\u1ec1 xu\u1ea5t (B\u1ea3n g\u1ed1c)<\/li>\n<li>Gi\u1ea5y bi\u00ean nh\u1eadn ti\u1ec1n ho\u1eb7c phi\u1ebfu thu c\u1ee7a kh\u00e1ch h\u00e0ng (n\u1ebfu c\u00f3)<\/li>\n<li>Chuy\u1ec3n ph\u00e1t nhanh ph\u1ea3i c\u00f3 c\u00e1c bill, b\u1ea3ng k\u00ea chi ti\u1ebft cho m\u1ed7i l\u1ea7n chuy\u1ec3n ph\u00e1t nhanh, do b\u1ed9 ph\u1eadn nh\u00e2n s\u1ef1 th\u1ef1c hi\u1ec7n \u0111\u1ebfn k\u1ef3 \u0111\u01a1n v\u1ecb cung c\u1ea5p d\u1ecbch v\u1ee5 mang ch\u1ee9ng t\u1eeb g\u1ed1c \u0111\u1ed1i chi\u1ebfu v\u1edbi ch\u1ee9ng t\u1eeb v\u1edbi b\u1ed9 ph\u1eadn nh\u00e2n s\u1ef1 gi\u1eef \u0111\u1ed1i chi\u1ebfu hai b\u00ean n\u1ebfu kh\u1edbp th\u00ec ti\u1ebfn h\u00e0nh th\u1ee7 t\u1ee5c thanh to\u00e1n.<\/li>\n<\/ul>\n<p>Ghi ch\u00fa: n\u1ebfu h\u00f3a \u0111\u01a1n tr\u00ean 20.000.000 \u0111\u1ed3ng b\u1eaft bu\u1ed9c ph\u1ea3i c\u00f3 h\u1ee3p \u0111\u1ed3ng v\u00e0 chuy\u1ec3n kho\u1ea3n thanh to\u00e1n cho nh\u00e0 cung c\u1ea5p \u0111\u1ec3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o.<\/p>\n<h2>2. K\u1ebf to\u00e1n kho<\/h2>\n<ul>\n<li>B\u1ea3ng theo d\u00f5i nh\u1eadp xu\u1ea5t t\u1ed3n, phi\u1ebfu Xu\u1ea5t Kho, phi\u1ebfu Nh\u1eadp Kho trong th\u00e1ng (v\u0103n ph\u00f2ng ph\u1ea9m )<\/li>\n<li>B\u1ea3ng k\u00ea theo d\u00f5i chi ti\u1ebft cho c\u00e1c b\u1ed9 ph\u1eadn ph\u00f2ng ban s\u1eed d\u1ee5ng, c\u00e1c b\u1ed9 ph\u1eadn khi nh\u1eadn ph\u1ea3i \u0111\u01b0\u1ee3c theo d\u00f5i chi ti\u1ebft k\u00fd t\u00e1 b\u00e0n giao \u0111\u1ea7y \u0111\u1ee7<\/li>\n<li>B\u1ea3ng k\u00ea ph\u00e2n b\u1ed5 chi ph\u00ed c\u00e1c ph\u00f2ng,ban ch\u01b0a bao g\u1ed3m thu\u1ebf (theo m\u1eabu).<\/li>\n<\/ul>\n<p><img loading=\"lazy\" class=\"alignnone size-full wp-image-2528\" src=\"http:\/\/htttdn.com\/wp-content\/uploads\/2021\/01\/pasted-image-0.png\" alt=\"\" width=\"1200\" height=\"628\" srcset=\"https:\/\/htttdn.com\/wp-content\/uploads\/2021\/01\/pasted-image-0.png 1200w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/01\/pasted-image-0-300x157.png 300w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/01\/pasted-image-0-1024x536.png 1024w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/01\/pasted-image-0-768x402.png 768w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/01\/pasted-image-0-50x26.png 50w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/01\/pasted-image-0-60x31.png 60w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/01\/pasted-image-0-100x52.png 100w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/p>\n<h2>3. Thanh to\u00e1n s\u1eeda ch\u1eefa, mua m\u1edbi thi\u1ebft b\u1ecb trong v\u0103n ph\u00f2ng, c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5, t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/h2>\n<ul>\n<li>Gi\u1ea5y \u0111\u1ec1 ngh\u1ecb thanh to\u00e1n (theo m\u1eabu 05-TT)<\/li>\n<li>Phi\u1ebfu chi ti\u1ec1n n\u1ebfu l\u00e0 ti\u1ec1n m\u1eb7t, \u1ee6y nhi\u1ec7m chi n\u1ebfu l\u00e0 chuy\u1ec3n kho\u1ea3n<\/li>\n<li>B\u1ea3ng k\u00ea chi ti\u1ebft t\u1eebng kho\u1ea3n chi ph\u00ed n\u1ebfu thanh to\u00e1n cho nhi\u1ec1u kho\u1ea3n<\/li>\n<li>\u0110\u1ec1 xu\u1ea5t c\u1ee7a ph\u00f2ng ban(B\u1ea3n g\u1ed1c)<\/li>\n<li>C\u00f3 bi\u00ean b\u1ea3n b\u00e0n giao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 gi\u1eefa b\u00ean b\u00e1n v\u00e0 b\u00ean mua (ng\u01b0\u1eddi giao ng\u01b0\u1eddi nh\u1eadn k\u00fd r\u00f5 h\u1ecd t\u00ean)<\/li>\n<li>\u0110\u1ec1 xu\u1ea5t t\u1ed5ng h\u1ee3p c\u1ee7a v\u0103n ph\u00f2ng<\/li>\n<li>B\u00e1o gi\u00e1: y\u00eau c\u1ea7u t\u1eeb 03 nh\u00e0 cung c\u1ea5p tr\u1edf l\u00ean s\u1ebd ch\u1ecdn nh\u00e0 cung c\u1ea5p c\u00f3 gi\u00e1 th\u1ea5p nh\u1ea5t trong 03 nh\u00e0 cung c\u1ea5p<\/li>\n<li>H\u1ee3p \u0111\u1ed3ng, Thanh l\u00fd H\u1ee3p \u0111\u1ed3ng (n\u1ebfu c\u00f3)<\/li>\n<li>Bi\u00ean b\u1ea3n b\u00e0n giao c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a L\u00e3nh \u0111\u1ea1o Ph\u00f2ng ban (theo m\u1eabu) n\u1ebfu t\u00e0i s\u1ea3n c\u00f3 gi\u00e1 tr\u1ecb l\u1edbn<\/li>\n<li>Ho\u00e1 \u0111\u01a1n t\u00e0i ch\u00ednh (B\u1ea3n g\u1ed1c + b\u1ea3n copy)<\/li>\n<li>B\u1ea3ng thanh to\u00e1n ti\u1ec1n thu\u00ea ngo\u00e0i theo M\u1eabu s\u1ed1: 07-L\u0110TL<\/li>\n<li>B\u1ea3ng ph\u00e2n b\u1ed5 chi ph\u00ed c\u00e1c ph\u00f2ng ban ch\u01b0a bao g\u1ed3m thu\u1ebf (Theo m\u1eabu).<\/li>\n<\/ul>\n<p>Ghi ch\u00fa: n\u1ebfu h\u00f3a \u0111\u01a1n tr\u00ean 20.000.000 \u0111\u1ed3ng b\u1eaft bu\u1ed9c ph\u1ea3i c\u00f3 h\u1ee3p \u0111\u1ed3ng v\u00e0 chuy\u1ec3n kho\u1ea3n thanh to\u00e1n cho nh\u00e0 cung c\u1ea5p \u0111\u1ec3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o.<\/p>\n<p>T\u00f4\u0309ng gia\u0301 tri\u0323 thanh toa\u0301n n\u00ea\u0301u:<\/p>\n<ul>\n<li>D\u01b0\u01a1\u0301i 10 tri\u00ea\u0323u c\u00e2\u0300n 1 \u2013 2 ba\u0301o gia\u0301 ca\u0323nh tranh.<\/li>\n<li>T\u01b0\u0300 10 tri\u00ea\u0323u \u0111\u1ebfn d\u01b0\u01a1\u0301i 50 tri\u00ea\u0323u: pha\u0309i 3 ba\u0301o gia\u0301 ca\u0323nh tranh, h\u01a1\u0323p \u0111\u00f4\u0300ng, bi\u00ean ba\u0309n ba\u0300n giao, hoa\u0301 \u0111\u01a1n ta\u0300i chi\u0301nh, bi\u00ean b\u1ea3n thanh ly\u0301 h\u01a1\u0323p \u0111\u00f4\u0300ng.<\/li>\n<li>T\u01b0\u0300 50 tri\u00ea\u0323u \u0111\u1ebfn tr\u00ean 100 tri\u00ea\u0323u : 3 ba\u0301o gia\u0301, tha\u0300nh l\u00e2\u0323p h\u00f4\u0323i \u0111\u00f4\u0300ng l\u01b0\u0323a cho\u0323n \u0111\u01a1n vi, quy\u00ea\u0301t \u0111i\u0323nh l\u01b0\u0323a ch\u1ecdn, h\u01a1\u0323p \u0111\u00f4\u0300ng, bi\u00ean ba\u0309n ba\u0300n giao, hoa\u0301 \u0111\u01a1n ta\u0300i chi\u0301nh, bi\u00ean b\u1ea3n thanh ly\u0301 h\u01a1\u0323p \u0111\u00f4\u0300ng.<\/li>\n<\/ul>\n<h2>4. Thanh to\u00e1n c\u00e1c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0<\/h2>\n<ul>\n<li>Thanh to\u00e1n chi ph\u00ed t\u01b0 v\u1ea5n, x\u00e2y d\u1ef1ng v\u00e0 mua s\u1eafm thi\u1ebft b\u1ecb c\u1ee7a d\u1ef1 \u00e1n. Xem t\u1ea1i M\u1ee5c IX (Quy tr\u00ecnh th\u1ee7 t\u1ee5c h\u1ed3 s\u01a1 thanh to\u00e1n \u0110\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n) c\u1ee7a quy tr\u00ecnh n\u00e0y.<\/li>\n<li>Thanh to\u00e1n chi ph\u00ed kh\u00e1c:\n<ul>\n<li>Gi\u1ea5y \u0111\u1ec1 ngh\u1ecb thanh to\u00e1n ( theo m\u1eabu 05-TT)<\/li>\n<li>\u0110\u1ec1 xu\u1ea5t, D\u1ef1 to\u00e1n chi ph\u00ed d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, s\u1eeda ch\u1eefa (B\u1ea3n g\u1ed1c)<\/li>\n<li>Phi\u1ebfu chi ti\u1ec1n n\u1ebfu l\u00e0 ti\u1ec1n m\u1eb7t, \u1ee6y nhi\u1ec7m chi n\u1ebfu l\u00e0 chuy\u1ec3n kho\u1ea3n<\/li>\n<li>H\u1ed3 s\u01a1 li\u00ean quan (H\u1ee3p \u0111\u1ed3ng,Thanh l\u00fd H\u1ee3p \u0111\u1ed3ng \u2026n\u1ebfu c\u00f3)<\/li>\n<li>Quy\u1ebft to\u00e1n kh\u1ed1i l\u01b0\u1ee3ng chi ph\u00ed s\u1eeda ch\u1eefa<\/li>\n<li>Bi\u00ean b\u1ea3n nghi\u1ec7m thu c\u00f4ng tr\u00ecnh<\/li>\n<li>Ho\u00e1 \u0111\u01a1n t\u00e0i ch\u00ednh (B\u1ea3n g\u1ed1c ho\u1eb7c b\u1ea3n copy t\u00f9y theo t\u1eebng tr\u01b0\u1eddng h\u1ee3p).<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>L\u01b0u \u00fd: Ghi r\u00f5 thanh to\u00e1n cho d\u1ef1 \u00e1n n\u00e0o tr\u01b0\u1edbc khi thanh to\u00e1n chuy\u1ec3n sang b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n.<\/p>\n<p>N\u1ebfu h\u00f3a \u0111\u01a1n tr\u00ean 20.000.000 \u0111\u1ed3ng b\u1eaft bu\u1ed9c ph\u1ea3i c\u00f3 h\u1ee3p \u0111\u1ed3ng v\u00e0 chuy\u1ec3n kho\u1ea3n thanh to\u00e1n cho nh\u00e0 cung c\u1ea5p \u0111\u1ec3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o.<\/p>\n<h2>5. Thanh to\u00e1n qu\u1ea3ng c\u00e1o, \u0111\u0103ng tin tuy\u1ec3n d\u1ee5ng, \u0111\u0103ng t\u00edn kh\u00e1c<\/h2>\n<ul>\n<li>Gi\u1ea5y \u0111\u1ec1 ngh\u1ecb thanh to\u00e1n (theo m\u1eabu 05-TT)<\/li>\n<li>Phi\u1ebfu chi ti\u1ec1n n\u1ebfu l\u00e0 ti\u1ec1n m\u1eb7t, \u1ee6y nhi\u1ec7m chi n\u1ebfu l\u00e0 chuy\u1ec3n kho\u1ea3n<\/li>\n<li>B\u1ea3ng k\u00ea chi ti\u1ebft t\u1eebng kho\u1ea3n chi ph\u00ed n\u1ebfu thanh to\u00e1n cho nhi\u1ec1u kho\u1ea3n<\/li>\n<li>Gi\u1ea5y \u0110\u1ec1 xu\u1ea5t (B\u1ea3n g\u1ed1c)<\/li>\n<li>B\u00e1o gi\u00e1 c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb<\/li>\n<li>H\u1ee3p \u0111\u1ed3ng, Thanh l\u00fd H\u1ee3p \u0111\u1ed3ng (n\u1ebfu c\u00f3)<\/li>\n<li>Bi\u00ean b\u1ea3n b\u00e0n giao (n\u1ebfu l\u00e0 v\u1eadt d\u1ee5ng, t\u00e0i s\u1ea3n nh\u01b0 banner, \u00e1p ph\u00edch\u2026.) c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a L\u00e3nh \u0111\u1ea1o<\/li>\n<li>Ph\u00f2ng Ban nh\u1eadn t\u00e0i s\u1ea3n, v\u1eadt d\u1ee5ng<\/li>\n<li>Ho\u00e1 \u0111\u01a1n t\u00e0i ch\u00ednh (B\u1ea3n g\u1ed1c + b\u1ea3n copy).<\/li>\n<\/ul>\n<p>L\u01b0u \u00fd: Tr\u01b0\u1edbc khi thanh to\u00e1n chuy\u1ec3n sang b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n c\u00f4ng n\u1ee3 ki\u1ec3m tra v\u00e0 k\u00fd nh\u00e1y<\/p>\n<p>Ghi ch\u00fa: n\u1ebfu h\u00f3a \u0111\u01a1n tr\u00ean 20.000.000 \u0111\u1ed3ng b\u1eaft bu\u1ed9c ph\u1ea3i c\u00f3 h\u1ee3p \u0111\u1ed3ng v\u00e0 chuy\u1ec3n kho\u1ea3n thanh to\u00e1n cho nh\u00e0 cung c\u1ea5p \u0111\u1ec3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o.<\/p>\n<p>Sau khi \u0111\u01b0\u1ee3c duy\u1ec7t, Ph\u00f2ng T\u00e0i ch\u00ednh \u2013 K\u1ebf to\u00e1n l\u1eadp phi\u1ebfu chi ti\u1ec1n (theo M\u1eabu s\u1ed1: 02-TT), l\u1eadp \u1ee7y nhi\u1ec7m chi ho\u1eb7c ch\u1ee9ng t\u1eeb ng\u00e2n h\u00e0ng kh\u00e1c cho ng\u01b0\u1eddi \u0111\u1ec1 ngh\u1ecb thanh to\u00e1n, th\u1ee7 qu\u1ef9 chi ti\u1ec1n ho\u1eb7c k\u1ebf to\u00e1n ng\u00e2n h\u00e0ng l\u00e0m c\u00e1c th\u1ee7 t\u1ee5c chuy\u1ec3n kho\u1ea3n, ng\u01b0\u1eddi nh\u1eadn ti\u1ec1n ph\u1ea3i k\u00fd, ghi r\u00f5 h\u1ecd t\u00ean \u0111\u1ea7y \u0111\u1ee7.<\/p>\n<h2>6. Thanh to\u00e1n s\u1eeda ch\u1eefa xe: xe c\u01a1 gi\u1edbi, xe con, xe kh\u00e1c\u2026<\/h2>\n<ul>\n<li>\u0110\u1ec1 xu\u1ea5t- n\u1ebfu thay th\u1ebf ph\u1ee5 t\u00f9ng ho\u1eb7c s\u1eeda ch\u1eefa (B\u1ea3n g\u1ed1c)<\/li>\n<li>Gi\u1ea5y \u0111\u1ec1 ngh\u1ecb thanh to\u00e1n (theo m\u1eabu 05-TT)<\/li>\n<li>Phi\u1ebfu chi ti\u1ec1n n\u1ebfu l\u00e0 ti\u1ec1n m\u1eb7t, \u1ee6y nhi\u1ec7m chi n\u1ebfu l\u00e0 chuy\u1ec3n kho\u1ea3n<\/li>\n<li>B\u00e1o gi\u00e1<\/li>\n<li>H\u1ee3p \u0111\u1ed3ng, Thanh l\u00fd H\u1ee3p \u0111\u1ed3ng (n\u1ebfu c\u00f3)<\/li>\n<li>Ho\u00e1 \u0111\u01a1n t\u00e0i ch\u00ednh (B\u1ea3n g\u1ed1c + b\u1ea3n copy).<\/li>\n<\/ul>\n<p>Ghi ch\u00fa: n\u1ebfu h\u00f3a \u0111\u01a1n tr\u00ean 20.000.000 \u0111\u1ed3ng b\u1eaft bu\u1ed9c ph\u1ea3i c\u00f3 h\u1ee3p \u0111\u1ed3ng v\u00e0 chuy\u1ec3n kho\u1ea3n thanh to\u00e1n cho nh\u00e0 cung c\u1ea5p \u0111\u1ec3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf<\/p>\n<p>T\u00f4\u0309ng gia\u0301 tri\u0323 thanh toa\u0301n n\u00ea\u0301u:<\/p>\n<ul>\n<li>D\u01b0\u01a1\u0301i 10 tri\u00ea\u0323u c\u00e2\u0300n 1 \u2013 2 ba\u0301o gia\u0301 ca\u0323nh tranh<\/li>\n<li>T\u01b0\u0300 10 tri\u00ea\u0323u \u0111\u1ebfn d\u01b0\u01a1\u0301i 50 tri\u00ea\u0323u: pha\u0309i 3 ba\u0301o gia\u0301 ca\u0323nh tranh, h\u01a1\u0323p \u0111\u00f4\u0300ng, bi\u00ean ba\u0309n ba\u0300n giao, hoa\u0301 \u0111\u01a1n ta\u0300i chi\u0301nh, bi\u00ean b\u1ea3n thanh ly\u0301 h\u01a1\u0323p \u0111\u00f4\u0300ng<\/li>\n<li>T\u01b0\u0300 50 tri\u00ea\u0323u \u0111\u1ebfn tr\u00ean 100 tri\u00ea\u0323u : 3 ba\u0301o gia\u0301, tha\u0300nh l\u00e2\u0323p h\u00f4\u0323i \u0111\u00f4\u0300ng l\u01b0\u0323a cho\u0323n \u0111\u01a1n vi, quy\u00ea\u0301t \u0111i\u0323nh l\u01b0\u0323a ch\u1ecdn, h\u01a1\u0323p \u0111\u00f4\u0300ng, bi\u00ean ba\u0309n ba\u0300n giao, hoa\u0301 \u0111\u01a1n ta\u0300i chi\u0301nh, bi\u00ean b\u1ea3n thanh ly\u0301 h\u01a1\u0323p \u0111\u00f4\u0300ng.<\/li>\n<\/ul>\n<h2>7. Thanh to\u00e1n \u0111i c\u00f4ng t\u00e1c<\/h2>\n<ul>\n<li>H\u1ed3 s\u01a1 t\u1ea1m \u1ee9ng ban \u0111\u1ea7u<\/li>\n<li>\u0110\u1ec1 xu\u1ea5t c\u00f4ng t\u00e1c<\/li>\n<li>D\u1ef1 to\u00e1n chi cho \u0111o\u00e0n c\u00f4ng t\u00e1c<\/li>\n<li>Quy\u1ebft \u0111\u1ecbnh c\u1ee7a gi\u00e1m \u0111\u1ed1c \u0111i\u1ec1u c\u1eed \u0111i c\u00f4ng t\u00e1c<\/li>\n<li>L\u1ecbch tr\u00ecnh c\u00f4ng t\u00e1c<\/li>\n<li>Phi\u1ebfu b\u00e1o gi\u00e1 v\u00e9 m\u00e1y bay k\u00e8m theo h\u1ed3 s\u01a1 \u0111\u1eb7t ch\u1ed7 c\u1ee7a h\u00e3ng h\u00e0ng kh\u00f4ng (\u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c thanh to\u00e1n v\u00e9 m\u00e1y bay)<\/li>\n<li>Gi\u1ea5y m\u1eddi c\u00f3 li\u00ean quan \u0111\u1ebfn chi ph\u00ed t\u00e0i ch\u00ednh (n\u1ebfu c\u00f3).<\/li>\n<li>\u0110\u01a1n v\u1ecb b\u1ed9 ph\u1eadn l\u1eadp k\u1ebf ho\u1ea1ch c\u00f4ng t\u00e1c: n\u01a1i \u0111i, n\u01a1i c\u1ea7n \u0111\u1ebfn, bao nhi\u00eau ng\u00e0y.<\/li>\n<li>\u0110\u1ec1 ngh\u1ecb t\u1ea1m \u1ee9ng ti\u1ec1n \u0111i c\u00f4ng t\u00e1c: \u0111\u01b0\u1ee3c tr\u01b0\u1edfng b\u1ed9 ph\u1eadn v\u00e0 ban gi\u00e1m \u0111\u1ed1c ph\u00ea duy\u1ec7t ghi \u0111\u1ea7y \u0111\u1ee7, r\u00f5 r\u00e0ng s\u1ed1 ti\u1ec1n c\u1ea7n t\u1ea1m \u1ee9ng, n\u1ed9i dung c\u1ea7n t\u1ea1m \u1ee9ng, ng\u00e0y ho\u00e0n \u1ee9ng l\u1ea1i cho C\u00f4ng ty tr\u00ecnh c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t theo quy \u0111\u1ecbnh.<\/li>\n<li>Sau khi \u0111\u01b0\u1ee3c duy\u1ec7t, Ph\u00f2ng T\u00e0i ch\u00ednh \u2013 K\u1ebf to\u00e1n l\u1eadp phi\u1ebfu chi ti\u1ec1n (theo M\u1eabu s\u1ed1: 02-TT) cho ng\u01b0\u1eddi \u0111\u1ec1 ngh\u1ecb thanh to\u00e1n, th\u1ee7 qu\u1ef9 chi ti\u1ec1n, ng\u01b0\u1eddi nh\u1eadn ti\u1ec1n ph\u1ea3i k\u00fd, ghi r\u00f5 h\u1ecd t\u00ean \u0111\u1ea7y \u0111\u1ee7.<\/li>\n<\/ul>\n<p>Sau khi \u0111i c\u00f4ng t\u00e1c v\u1ec1 th\u1ee7 t\u1ee5c thanh to\u00e1n nh\u01b0 sau:<\/p>\n<ul>\n<li>Gi\u1ea5y \u0111\u1ec1 ngh\u1ecb thanh to\u00e1n (theo m\u1eabu 05-TT)<\/li>\n<li>Phi\u1ebfu chi ti\u1ec1n n\u1ebfu l\u00e0 ti\u1ec1n m\u1eb7t, \u1ee6y nhi\u1ec7m chi n\u1ebfu l\u00e0 chuy\u1ec3n kho\u1ea3n<\/li>\n<li>B\u1ea3ng k\u00ea chi ti\u1ebft t\u1eebng kho\u1ea3n chi ph\u00ed<\/li>\n<li>Quy\u1ebft \u0111\u1ecbnh c\u1eed \u0111i c\u00f4ng t\u00e1c: n\u01a1i \u0111i n\u01a1i \u0111\u1ebfn, th\u1eddi gian c\u00f4ng t\u00e1c<\/li>\n<li>B\u1ea3ng quy\u1ebft to\u00e1n c\u00f4ng t\u00e1c ph\u00ed ho\u00e0n th\u00e0nh k\u00e8m theo ho\u00e1 \u0111\u01a1n t\u00e0i ch\u00ednh h\u1ee3p l\u1ec7 thanh to\u00e1n ti\u1ec1n \u0103n, \u1edf, c\u00e1c ch\u1ee9ng t\u1eeb kh\u00e1c nh\u01b0 v\u00e9 t\u00e0u xe, c\u1ea7u ph\u00e0, \u0111\u01b0\u1eddng&#8230; c\u01b0\u1edbc h\u00e0nh l\u00fd (n\u1ebfu c\u00f3)<\/li>\n<li>Ho\u00e1 \u0111\u01a1n t\u00e0i ch\u00ednh (B\u1ea3n g\u1ed1c + b\u1ea3n copy).<\/li>\n<li>N\u1ebfu v\u01b0\u1ee3t khung cho ph\u00e9p c\u1ee7a c\u00f4ng t\u00e1c ph\u00ed th\u00ec c\u0103n c\u1ee9 t\u00ecnh h\u00ecnh th\u1ef1c t\u1ebf v\u00e0 c\u00e1c ch\u1ee9ng t\u1eeb h\u1ee3p l\u00fd h\u1ee3p l\u1ec7 c\u00f4ng ty chi ti\u1ec1n tr\u1ea3 l\u1ea1i ng\u01b0\u1eddi \u0111i c\u00f4ng t\u00e1c, n\u1ebfu th\u1eeba so v\u1edbi d\u1ef1 to\u00e1n c\u00f4ng t\u00e1c ph\u00ed th\u00ec ph\u1ea3i ho\u00e0n nh\u1eadp l\u1ea1i qu\u1ef9, ho\u1eb7c tr\u1eeb v\u00e0o l\u01b0\u01a1ng.<\/li>\n<\/ul>\n<p>L\u01b0u \u00fd:<\/p>\n<ul>\n<li>Khi l\u00e0m thanh to\u00e1n chi ph\u00ed \u0111i c\u00f4ng t\u00e1c ph\u1ea3i theo quy \u0111\u1ecbnh c\u1ee7a Nh\u00e0 n\u01b0\u1edbc &amp; T\u1ed5ng c\u1ee5c thu\u1ebf.<\/li>\n<li>Ch\u1ee9ng t\u1eeb thanh to\u00e1n b\u1eb1ng ti\u1ebfng n\u01b0\u1edbc ngo\u00e0i ph\u1ea3i c\u00f3 phi\u00ean d\u1ecbch sang ti\u1ebfng vi\u1ec7t. C\u0103n c\u1ee9 c\u00e1c ch\u1ee9ng t\u1eeb tr\u00ean c\u00f4ng ty thanh quy\u1ebft to\u00e1n v\u1edbi ng\u01b0\u1eddi \u0111\u01b0\u1ee3c c\u1eed \u0111i c\u00f4ng t\u00e1c.<\/li>\n<\/ul>\n<p>N\u1ebfu s\u1eed d\u1ee5ng d\u1ecbch ph\u00f2ng ngh\u1ec9 kh\u00e1ch s\u1ea1n ph\u1ea3i c\u00f3 booking x\u00e1c nh\u1eadn \u0111\u1eb7t ph\u00f2ng, n\u1ebfu l\u00e0 \u0111i m\u00e1y bay ph\u1ea3i c\u00f3 c\u00e1c ch\u1ee9ng t\u1eeb l\u00e0m c\u0103n c\u1ee9 \u0111\u1ec3 t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb l\u00e0 v\u00e9 m\u00e1y bay \u0111i\u1ec7n t\u1eed, th\u1ebb l\u00ean m\u00e1y bay (boarding pass) v\u00e0 ch\u1ee9ng t\u1eeb thanh to\u00e1n c\u1ee7a doanh nghi\u1ec7p c\u00f3 c\u00e1 nh\u00e2n tham gia h\u00e0nh tr\u00ecnh v\u1eadn chuy\u1ec3n.<\/p>\n<h2>8. Thanh to\u00e1n chi ph\u00ed hoa h\u1ed3ng, th\u00f9 lao, m\u00f4i gi\u1edbi<\/h2>\n<ul>\n<li>Gi\u1ea5y \u0111\u1ec1 ngh\u1ecb thanh to\u00e1n (theo m\u1eabu 05-TT)<\/li>\n<li>Phi\u1ebfu chi ti\u1ec1n n\u1ebfu l\u00e0 ti\u1ec1n m\u1eb7t, \u1ee6y nhi\u1ec7m chi n\u1ebfu l\u00e0 chuy\u1ec3n kho\u1ea3n<\/li>\n<li>\u0110\u1ec1 xu\u1ea5t ho\u1eb7c t\u00e0i li\u1ec7u li\u00ean quan \u0111\u1ebfn vi\u1ec7c tr\u00edch hoa h\u1ed3ng, th\u00f9 lao, m\u00f4i gi\u1edbi (H\u1ee3p \u0111\u1ed3ng, thanh l\u00fd h\u1ee3p \u0111\u1ed3ng \u2026)<\/li>\n<li>H\u1ee3p \u0111\u1ed3ng m\u00f4i gi\u1edbi, thanh l\u00fd h\u1ee3p \u0111\u1ed3ng m\u00f4i gi\u1edbi<\/li>\n<li>Gi\u1ea5y bi\u00ean nh\u1eadn ti\u1ec1n<\/li>\n<li>Ch\u1ee9ng minh th\u01b0 photo.<\/li>\n<\/ul>\n<p><em>L\u01b0u \u00fd:<\/em><\/p>\n<ul>\n<li>\u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n: Ng\u01b0\u1eddi \u0111\u01b0\u1ee3c h\u01b0\u1edfng chi ph\u00ed hoa h\u1ed3ng, th\u00f9 lao, m\u00f4i gi\u1edbi s\u1ebd ph\u1ea3i n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.<\/li>\n<li>\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c: ph\u1ea3i c\u00f3 v\u0103n b\u1ea3n, h\u1ee3p \u0111\u1ed3ng, h\u00f3a \u0111\u01a1n t\u00e0i ch\u00ednh, ho\u1eb7c v\u0103n b\u1ea3n th\u1ecfa \u01b0\u1edbc v\u00e0 \u0111\u01b0\u1ee3c s\u1ef1 \u0111\u1ed3ng \u00fd c\u1ee7a c\u1ea3 hai b\u00ean.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<div class='heateorSssClear'><\/div><div  class='heateor_sss_sharing_container heateor_sss_horizontal_sharing' heateor-sss-data-href='https:\/\/htttdn.com\/index.php\/tin-tuc\/bo-ho-so-chung-tu-ke-toan-can-biet\/'><div class='heateor_sss_sharing_title' style=\"font-weight:bold\" ><\/div><ul class=\"heateor_sss_sharing_ul\"><li style=\"padding:4.2px 0 !important\" class=\"heateor_sss_facebook_like\"><ss class=\"heateor_sss_square_count\">&nbsp;<\/ss><div class=\"fb-like\" 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Chi ph\u00ed chung c\u1ee7a v\u0103n ph\u00f2ng Thanh to\u00e1n ti\u1ebfp kh\u00e1ch, gi\u1edbi thi\u1ec7u s\u1ea3n ph\u1ea9m Gi\u1ea5y \u0111\u1ec1 ngh\u1ecb thanh to\u00e1n (theo m\u1eabu 05-TT) Phi\u1ebfu chi ti\u1ec1n n\u1ebfu l\u00e0 ti\u1ec1n m\u1eb7t, \u1ee6y nhi\u1ec7m chi n\u1ebfu l\u00e0 chuy\u1ec3n kho\u1ea3n Ho\u00e1 \u0111\u01a1n t\u00e0i ch\u00ednh (B\u1ea3n g\u1ed1c + b\u1ea3n copy) H\u1ee3p \u0111\u1ed3ng, Thanh l\u00fd&#8230;<\/p>\n","protected":false},"author":1,"comment_status":"open","ping_status":"closed","template":"","format":"standard","meta":[],"ht-kb-category":[99],"ht-kb-tag":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v15.2.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\r\n<title>B\u1ed9 h\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb thanh to\u00e1n k\u1ebf to\u00e1n c\u1ea7n bi\u1ebft (1) - H\u1ec7 th\u1ed1ng th\u00f4ng tin doanh nghi\u1ec7p<\/title>\r\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\r\n<link rel=\"canonical\" href=\"https:\/\/htttdn.com\/index.php\/tin-tuc\/bo-ho-so-chung-tu-ke-toan-can-biet\/\" \/>\r\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\r\n<meta property=\"og:type\" content=\"article\" \/>\r\n<meta property=\"og:title\" content=\"B\u1ed9 h\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb thanh to\u00e1n k\u1ebf to\u00e1n c\u1ea7n bi\u1ebft (1) - H\u1ec7 th\u1ed1ng th\u00f4ng tin doanh nghi\u1ec7p\" \/>\r\n<meta property=\"og:description\" content=\"1. 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