{"id":225514,"date":"2019-07-02T10:43:00","date_gmt":"2019-07-02T03:43:00","guid":{"rendered":"https:\/\/gtax.vn\/tin-tuc\/?p=225514"},"modified":"2024-11-26T10:19:19","modified_gmt":"2024-11-26T03:19:19","slug":"khau-tru-thue-gia-tri-gia-tang","status":"publish","type":"post","link":"https:\/\/gtax.vn\/english\/khau-tru-thue-gia-tri-gia-tang\/","title":{"rendered":"\u0110i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf GTGT v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u"},"content":{"rendered":"<p><span style=\"font-family: arial, helvetica, sans-serif;\">\u0110\u1ec3 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u\u00a0\u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf, ho\u00e0n thu\u1ebf\u00a0GTGT \u0111\u1ea7u v\u00e0o th\u00ec ph\u1ea3i \u0111\u00e1p \u1ee9ng \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n v\u00e0 th\u1ee7 t\u1ee5c theo quy \u0111\u1ecbnh, c\u1ee5 th\u1ec3:<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_85 counter-hierarchy ez-toc-counter ez-toc-light-blue ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title ez-toc-toggle\" style=\"cursor:pointer\">M\u1ee5c L\u1ee5c<\/p>\n<span class=\"ez-toc-title-toggle\"><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/gtax.vn\/english\/khau-tru-thue-gia-tri-gia-tang\/#Hop_dong_la_dieu_kien_khau_tru_thue_GTGT\" >H\u1ee3p \u0111\u1ed3ng l\u00e0 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf GTGT<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/gtax.vn\/english\/khau-tru-thue-gia-tri-gia-tang\/#Phai_co_to_khai_hai_quan\" >Ph\u1ea3i c\u00f3 t\u1edd khai h\u1ea3i quan<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/gtax.vn\/english\/khau-tru-thue-gia-tri-gia-tang\/#Phai_thanh_toan_qua_ngan_hang\" >Ph\u1ea3i thanh to\u00e1n qua ng\u00e2n h\u00e0ng<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/gtax.vn\/english\/khau-tru-thue-gia-tri-gia-tang\/#Mot_so_truong_hop_duoc_xem_la_thanh_toan_qua_ngan_hang\" >M\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c xem l\u00e0 thanh to\u00e1n qua ng\u00e2n h\u00e0ng<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/gtax.vn\/english\/khau-tru-thue-gia-tri-gia-tang\/#Mot_so_truong_hop_thanh_toan_khac\" >M\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p thanh to\u00e1n kh\u00e1c<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/gtax.vn\/english\/khau-tru-thue-gia-tri-gia-tang\/#Cac_truong_hop_van_duoc_khau_tru_hoan_thue\" >C\u00e1c tr\u01b0\u1eddng h\u1ee3p v\u1eabn \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, ho\u00e0n thu\u1ebf:<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/gtax.vn\/english\/khau-tru-thue-gia-tri-gia-tang\/#Hoa_don_la_dieu_kien_de_khau_tru_thue_GTGT\" >H\u00f3a \u0111\u01a1n l\u00e0 \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 kh\u1ea5u tr\u1eeb thu\u1ebf GTGT<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Hop_dong_la_dieu_kien_khau_tru_thue_GTGT\"><\/span><span style=\"font-family: arial, helvetica, sans-serif; font-size: 85%;\">H\u1ee3p \u0111\u1ed3ng l\u00e0 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf GTGT<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>Xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ph\u1ea3i \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n d\u01b0\u1edbi d\u1ea1ng h\u1ee3p \u0111\u1ed3ng<\/strong>\u00a0nh\u01b0 h\u1ee3p \u0111\u1ed3ng mua b\u00e1n, h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng,\u00a0h\u1ee3p \u0111\u1ed3ng \u1ee7y th\u00e1c xu\u1ea5t kh\u1ea9u,\u00a0bi\u00ean b\u1ea3n\u00a0thanh l\u00fd h\u1ee3p \u0111\u1ed3ng \u1ee7y th\u00e1c xu\u1ea5t kh\u1ea9u\u00a0(tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 k\u1ebft th\u00fac h\u1ee3p \u0111\u1ed3ng) ho\u1eb7c bi\u00ean b\u1ea3n \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3 \u0111\u1ecbnh k\u1ef3 gi\u1eefa b\u00ean \u1ee7y th\u00e1c xu\u1ea5t kh\u1ea9u v\u00e0 b\u00ean nh\u1eadn \u1ee7y th\u00e1c xu\u1ea5t kh\u1ea9u.<\/span><\/p>\n<figure id=\"attachment_231668\" aria-describedby=\"caption-attachment-231668\" style=\"width: 550px\" class=\"wp-caption aligncenter\"><img fetchpriority=\"high\" decoding=\"async\" class=\"wp-image-231668 size-full\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2019\/07\/hop-dong-li-xang-shtt.jpg\" alt=\"h\u1ee3p \u0111\u1ed5ng\" width=\"550\" height=\"361\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2019\/07\/hop-dong-li-xang-shtt.jpg 550w, https:\/\/gtax.vn\/wp-content\/uploads\/2019\/07\/hop-dong-li-xang-shtt-300x197.jpg 300w\" sizes=\"(max-width: 550px) 100vw, 550px\" \/><figcaption id=\"caption-attachment-231668\" class=\"wp-caption-text\"><em>Vi\u1ec7c xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ph\u1ea3i \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n d\u01b0\u1edbi d\u1ea1ng h\u1ee3p \u0111\u1ed3ng th\u00ec m\u1edbi \u0111\u00e1p \u1ee9ng \u0111\u01b0\u1ee3c \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf, ho\u00e0n thu\u1ebf\u00a0GTGT \u0111\u1ea7u v\u00e0o&#8230;<\/em><\/figcaption><\/figure>\n<h2><span class=\"ez-toc-section\" id=\"Phai_co_to_khai_hai_quan\"><\/span><span style=\"font-family: arial, helvetica, sans-serif; font-size: 85%;\">Ph\u1ea3i c\u00f3 t\u1edd khai h\u1ea3i quan<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">\u00a0theo \u0111\u00f3, t\u1edd khai ph\u1ea3i l\u00e0m xong c\u00e1c th\u1ee7 t\u1ee5c h\u1ea3i quan; ki\u1ec3m tra, gi\u00e1m s\u00e1t h\u1ea3i quan; thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u v\u00e0 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u.<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">Tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau th\u00ec kh\u00f4ng c\u1ea7n t\u1edd khai h\u1ea3i quan:<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">&#8211; Xu\u1ea5t kh\u1ea9u d\u1ecbch v\u1ee5, ph\u1ea7n m\u1ec1m qua ph\u01b0\u01a1ng ti\u1ec7n \u0111i\u1ec7n t\u1eed. Tr\u01b0\u1eddng h\u1ee3p\u00a0xu\u1ea5t kh\u1ea9u s\u1ea3n ph\u1ea9m ph\u1ea7n m\u1ec1m d\u01b0\u1edbi c\u00e1c h\u00ecnh th\u1ee9c t\u00e0i li\u1ec7u, h\u1ed3 s\u01a1, c\u01a1 s\u1edf d\u1eef li\u1ec7u \u0111\u00f3ng g\u00f3i c\u1ee9ng th\u00ec ph\u1ea3i \u0111\u1ea3m b\u1ea3o th\u1ee7 t\u1ee5c v\u1ec1 t\u1edd khai h\u1ea3i quan nh\u01b0 \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a th\u00f4ng th\u01b0\u1eddng.<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\"><b>&#8211;\u00a0<\/b>Ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t c\u00f4ng tr\u00ecnh \u1edf n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c \u1edf trong khu phi thu\u1ebf quan.<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">&#8211; Cung c\u1ea5p \u0111i\u1ec7n, n\u01b0\u1edbc, v\u0103n ph\u00f2ng ph\u1ea9m v\u00e0 h\u00e0ng h\u00f3a ph\u1ee5c v\u1ee5 sinh ho\u1ea1t h\u00e0ng ng\u00e0y c\u1ee7a doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t g\u1ed3m: l\u01b0\u01a1ng th\u1ef1c, th\u1ef1c ph\u1ea9m, h\u00e0ng ti\u00eau d\u00f9ng (bao g\u1ed3m c\u1ea3 b\u1ea3o h\u1ed9 lao \u0111\u1ed9ng: qu\u1ea7n, \u00e1o, m\u0169, gi\u1ea7y, \u1ee7ng, g\u0103ng tay).<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Phai_thanh_toan_qua_ngan_hang\"><\/span><span style=\"font-family: arial, helvetica, sans-serif; font-size: 85%;\">Ph\u1ea3i thanh to\u00e1n qua ng\u00e2n h\u00e0ng<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">Thanh to\u00e1n qua ng\u00e2n h\u00e0ng l\u00e0 vi\u1ec7c chuy\u1ec3n ti\u1ec1n t\u1eeb t\u00e0i kho\u1ea3n c\u1ee7a b\u00ean nh\u1eadp kh\u1ea9u sang t\u00e0i kho\u1ea3n mang t\u00ean b\u00ean xu\u1ea5t kh\u1ea9u m\u1edf t\u1ea1i ng\u00e2n h\u00e0ng theo c\u00e1c h\u00ecnh th\u1ee9c thanh to\u00e1n ph\u00f9 h\u1ee3p v\u1edbi th\u1ecfa thu\u1eadn trong h\u1ee3p \u0111\u1ed3ng v\u00e0 quy \u0111\u1ecbnh c\u1ee7a ng\u00e2n h\u00e0ng.<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">Vi\u1ec7c thanh to\u00e1n qua ng\u00e2n h\u00e0ng \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n nh\u01b0 gi\u1ea5y b\u00e1o C\u00f3\u00a0c\u1ee7a\u00a0ng\u00e2n h\u00e0ng b\u00ean xu\u1ea5t kh\u1ea9u v\u1ec1 s\u1ed1 ti\u1ec1n \u0111\u00e3 nh\u1eadn \u0111\u01b0\u1ee3c.<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">Tr\u01b0\u1eddng h\u1ee3p thanh to\u00e1n ch\u1eadm tr\u1ea3 th\u00ec ph\u1ea3i c\u00f3 th\u1ecfa thu\u1eadn ghi trong h\u1ee3p \u0111\u1ed3ng xu\u1ea5t kh\u1ea9u, \u0111\u1ebfn th\u1eddi h\u1ea1n thanh to\u00e1n c\u01a1 s\u1edf kinh doanh ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng.<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">Tr\u01b0\u1eddng h\u1ee3p \u1ee7y th\u00e1c xu\u1ea5t kh\u1ea9u th\u00ec ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng c\u1ee7a ph\u00eda n\u01b0\u1edbc ngo\u00e0i cho b\u00ean nh\u1eadn \u1ee7y th\u00e1c v\u00e0 b\u00ean nh\u1eadn \u1ee7y th\u00e1c ph\u1ea3i thanh to\u00e1n ti\u1ec1n h\u00e0ng xu\u1ea5t kh\u1ea9u qua ng\u00e2n h\u00e0ng cho b\u00ean \u1ee7y th\u00e1c.\u00a0Tr\u01b0\u1eddng h\u1ee3p b\u00ean n\u01b0\u1edbc ngo\u00e0i thanh to\u00e1n tr\u1ef1c ti\u1ebfp cho b\u00ean \u1ee7y th\u00e1c xu\u1ea5t kh\u1ea9u th\u00ec b\u00ean \u1ee7y th\u00e1c ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng v\u00e0 vi\u1ec7c thanh to\u00e1n nh\u01b0 tr\u00ean ph\u1ea3i \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh trong h\u1ee3p \u0111\u1ed3ng.<\/span><\/p>\n<h3 style=\"padding-left: 40px;\"><span class=\"ez-toc-section\" id=\"Mot_so_truong_hop_duoc_xem_la_thanh_toan_qua_ngan_hang\"><\/span><span style=\"font-family: arial, helvetica, sans-serif;\"><em>M\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c xem l\u00e0 thanh to\u00e1n qua ng\u00e2n h\u00e0ng<\/em><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"padding-left: 40px;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><em>C\u00e1c tr\u01b0\u1eddng\u00a0h\u1ee3p thanh to\u00e1n d\u01b0\u1edbi \u0111\u00e2y c\u0169ng \u0111\u01b0\u1ee3c coi l\u00e0 thanh to\u00e1n qua ng\u00e2n h\u00e0ng:<\/em><\/span><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">H\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u \u0111\u01b0\u1ee3c thanh to\u00e1n c\u1ea5n tr\u1eeb v\u00e0o kho\u1ea3n ti\u1ec1n vay n\u1ee3 n\u01b0\u1edbc ngo\u00e0i. Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, ph\u1ea3i c\u00f3 h\u1ee3p \u0111\u1ed3ng vay n\u1ee3 (\u0111\u1ed1i v\u1edbi nh\u1eefng kho\u1ea3n vay t\u00e0i ch\u00ednh c\u00f3 th\u1eddi h\u1ea1n d\u01b0\u1edbi 01 n\u0103m); ho\u1eb7c gi\u1ea5y x\u00e1c nh\u1eadn \u0111\u0103ng k\u00fd kho\u1ea3n vay c\u1ee7a Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam (\u0111\u1ed1i v\u1edbi nh\u1eefng kho\u1ea3n vay tr\u00ean 01 n\u0103m); ch\u1ee9ng t\u1eeb chuy\u1ec3n ti\u1ec1n c\u1ee7a ph\u00eda n\u01b0\u1edbc ngo\u00e0i v\u00e0o Vi\u1ec7t Nam qua ng\u00e2n h\u00e0ng; b\u1ea3n x\u00e1c nh\u1eadn c\u1ee7a ph\u00eda n\u01b0\u1edbc ngo\u00e0i v\u1ec1 c\u1ea5n tr\u1eeb kho\u1ea3n n\u1ee3 vay.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"padding-left: 80px;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Tr\u01b0\u1eddng h\u1ee3p sau khi c\u1ea5n tr\u1eeb gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u v\u00e0o kho\u1ea3n n\u1ee3 vay c\u1ee7a n\u01b0\u1edbc ngo\u00e0i c\u00f3 ch\u00eanh l\u1ec7ch, th\u00ec s\u1ed1 ti\u1ec1n ch\u00eanh l\u1ec7ch ph\u1ea3i th\u1ef1c hi\u1ec7n thanh to\u00e1n qua ng\u00e2n h\u00e0ng.\u00a0<\/span><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Doanh nghi\u1ec7p xu\u1ea5t kh\u1ea9u s\u1eed d\u1ee5ng ti\u1ec1n thanh to\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u \u0111\u1ec3 g\u00f3p v\u1ed1n v\u1edbi c\u01a1 s\u1edf nh\u1eadp kh\u1ea9u \u1edf n\u01b0\u1edbc ngo\u00e0i, c\u01a1 s\u1edf kinh doanh;\u00a0<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"padding-left: 80px;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Doanh nghi\u1ec7p ph\u1ea3i c\u00f3 \u0111\u1ee7\u00a0th\u1ee7 t\u1ee5c v\u00e0 h\u1ed3 s\u01a1 sau: H\u1ee3p \u0111\u1ed3ng g\u00f3p v\u1ed1n, h\u1ee3p \u0111\u1ed3ng xu\u1ea5t kh\u1ea9u th\u1ec3 hi\u1ec7n r\u00f5 vi\u1ec7c\u00a0s\u1eed d\u1ee5ng ti\u1ec1n thanh to\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u \u0111\u1ec3 g\u00f3p v\u1ed1n v\u00e0o c\u01a1 s\u1edf nh\u1eadp kh\u1ea9u \u1edf n\u01b0\u1edbc ngo\u00e0i. N\u1ebfu s\u1ed1 ti\u1ec1n g\u00f3p v\u1ed1n nh\u1ecf h\u01a1n doanh thu h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u th\u00ec s\u1ed1 ti\u1ec1n ch\u00eanh l\u1ec7ch ph\u1ea3i th\u1ef1c hi\u1ec7n thanh to\u00e1n qua ng\u00e2n h\u00e0ng.<\/span><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Ph\u00eda n\u01b0\u1edbc ngo\u00e0i \u1ee7y quy\u1ec1n cho b\u00ean th\u1ee9 ba l\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u1edf n\u01b0\u1edbc ngo\u00e0i th\u1ef1c hi\u1ec7n thanh to\u00e1n ho\u1eb7c \u1ee7y quy\u1ec1n cho\u00a0t\u1ed5 ch\u1ee9c \u1edf Vi\u1ec7t Nam\u00a0th\u1ef1c hi\u1ec7n b\u00f9 tr\u1eeb thanh to\u00e1n cho doanh nghi\u1ec7p xu\u1ea5t kh\u1ea9u.\u00a0Vi\u1ec7c \u1ee7y quy\u1ec1n thanh to\u00e1n ph\u1ea3i \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n trong h\u1ee3p \u0111\u1ed3ng xu\u1ea5t kh\u1ea9u\u00a0v\u00e0 c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n l\u00e0 gi\u1ea5y b\u00e1o c\u00f3 c\u1ee7a ng\u00e2n h\u00e0ng b\u00ean xu\u1ea5t kh\u1ea9u v\u1ec1 s\u1ed1 ti\u1ec1n \u0111\u00e3 nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb t\u00e0i kho\u1ea3n c\u1ee7a b\u00ean th\u1ee9 3, \u0111\u1ed3ng th\u1eddi b\u00ean xu\u1ea5t kh\u1ea9u ph\u1ea3i xu\u1ea5t tr\u00ecnh b\u1ea3n \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3 c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a b\u00ean n\u01b0\u1edbc ngo\u00e0i v\u00e0 b\u00ean th\u1ee9 3.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Ph\u00eda n\u01b0\u1edbc ngo\u00e0i \u1ee7y quy\u1ec1n cho V\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n t\u1ea1i Vi\u1ec7t Nam th\u1ef1c hi\u1ec7n thanh to\u00e1n v\u00e0o t\u00e0i kho\u1ea3n c\u1ee7a b\u00ean xu\u1ea5t kh\u1ea9u. Vi\u1ec7c \u1ee7y quy\u1ec1n thanh to\u00e1n n\u00eau tr\u00ean c\u00f3 quy \u0111\u1ecbnh trong h\u1ee3p \u0111\u1ed3ng xu\u1ea5t kh\u1ea9u (ph\u1ee5 l\u1ee5c h\u1ee3p \u0111\u1ed3ng ho\u1eb7c v\u0103n b\u1ea3n \u0111i\u1ec1u ch\u1ec9nh h\u1ee3p \u0111\u1ed3ng &#8211; n\u1ebfu c\u00f3).<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Ph\u00eda n\u01b0\u1edbc ngo\u00e0i (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p ph\u00eda n\u01b0\u1edbc ngo\u00e0i l\u00e0 c\u00e1 nh\u00e2n) thanh to\u00e1n t\u1eeb t\u00e0i kho\u1ea3n ti\u1ec1n g\u1eedi v\u00e3ng lai c\u1ee7a ph\u00eda n\u01b0\u1edbc ngo\u00e0i m\u1edf t\u1ea1i c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng t\u1ea1i Vi\u1ec7t Nam. Vi\u1ec7c thanh to\u00e1n n\u00e0y ph\u1ea3i \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh trong h\u1ee3p \u0111\u1ed3ng xu\u1ea5t kh\u1ea9u (ph\u1ee5 l\u1ee5c h\u1ee3p \u0111\u1ed3ng ho\u1eb7c v\u0103n b\u1ea3n \u0111i\u1ec1u ch\u1ec9nh h\u1ee3p \u0111\u1ed3ng- n\u1ebfu c\u00f3). Ch\u1ee9ng t\u1eeb thanh to\u00e1n l\u00e0 gi\u1ea5y b\u00e1o C\u00f3 c\u1ee7a ng\u00e2n h\u00e0ng b\u00ean xu\u1ea5t kh\u1ea9u v\u1ec1 s\u1ed1 ti\u1ec1n \u0111\u00e3 nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb t\u00e0i kho\u1ea3n v\u00e3ng lai c\u1ee7a ng\u01b0\u1eddi mua ph\u00eda n\u01b0\u1edbc ngo\u00e0i \u0111\u00e3 k\u00fd h\u1ee3p \u0111\u1ed3ng.\u00a0<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"padding-left: 80px;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Tr\u01b0\u1eddng h\u1ee3p xu\u1ea5t kh\u1ea9u cho ng\u01b0\u1eddi mua ph\u00eda n\u01b0\u1edbc ngo\u00e0i l\u00e0 doanh nghi\u1ec7p t\u01b0 nh\u00e2n v\u00e0 vi\u1ec7c thanh to\u00e1n th\u00f4ng qua t\u00e0i kho\u1ea3n v\u00e3ng lai c\u1ee7a ch\u1ee7 doanh nghi\u1ec7p t\u01b0 nh\u00e2n m\u1edf t\u1ea1i t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng \u1edf Vi\u1ec7t Nam v\u00e0 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh trong h\u1ee3p \u0111\u1ed3ng xu\u1ea5t kh\u1ea9u (ph\u1ee5 l\u1ee5c h\u1ee3p \u0111\u1ed3ng ho\u1eb7c v\u0103n b\u1ea3n \u0111i\u1ec1u ch\u1ec9nh h\u1ee3p \u0111\u1ed3ng-n\u1ebfu c\u00f3) c\u0169ng\u00a0\u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 thanh to\u00e1n qua ng\u00e2n h\u00e0ng.<\/span><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">S\u1ed1 ti\u1ec1n thanh to\u00e1n tr\u00ean ch\u1ee9ng t\u1eeb kh\u00f4ng ph\u00f9 h\u1ee3p v\u1edbi s\u1ed1 ti\u1ec1n ph\u1ea3i thanh to\u00e1n nh\u01b0 \u0111\u00e3 th\u1ecfa thu\u1eadn trong h\u1ee3p \u0111\u1ed3ng ho\u1eb7c ph\u1ee5 l\u1ee5c h\u1ee3p \u0111\u1ed3ng th\u00ec ph\u1ea3i c\u00f3 v\u0103n b\u1ea3n gi\u1ea3i tr\u00ecnh l\u00fd do, \u0111\u1ed3ng th\u1eddi n\u1ebfu s\u1ed1 ti\u1ec1n thanh to\u00e1n nh\u1ecf h\u01a1n s\u1ed1 ti\u1ec1n trong th\u1ecfa thu\u1eadn th\u00ec ph\u1ea3i b\u1ed5 sung v\u0103n b\u1ea3n th\u1ecfa thu\u1eadn gi\u1ea3m gi\u00e1 gi\u1eefa hai b\u00ean.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng kh\u00f4ng \u0111\u00fang t\u00ean ng\u00e2n h\u00e0ng ph\u1ea3i thanh to\u00e1n \u0111\u00e3 th\u1ecfa thu\u1eadn m\u00e0 c\u00e1c n\u1ed9i dung trong ch\u1ee9ng t\u1eeb v\u1eabn th\u1ec3 hi\u1ec7n \u0111\u01b0\u1ee3c \u0111\u00fang\u00a0ng\u01b0\u1eddi thanh to\u00e1n, t\u00ean ng\u01b0\u1eddi th\u1ee5 h\u01b0\u1edfng, s\u1ed1 h\u1ee3p \u0111\u1ed3ng xu\u1ea5t kh\u1ea9u, gi\u00e1 tr\u1ecb thanh to\u00e1n th\u00ec ch\u1ee9ng t\u1eeb \u0111\u00f3 v\u1eabn \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn l\u00e0 h\u1ee3p l\u1ec7.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Thanh to\u00e1n b\u00f9 tr\u1eeb c\u1ee7a c\u00e1c b\u00ean khi mua v\u00e0 xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a. V\u00ed d\u1ee5: B\u00ean A xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a cho b\u00ean B, \u0111\u1ed3ng th\u1eddi b\u00ean A c\u00f3 nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a t\u1eeb b\u00ean C, th\u00ec b\u00ean A c\u00f3 th\u1ec3 th\u1ecfa thu\u1eadn v\u1edbi b\u00ean B v\u00e0 C v\u1ec1 vi\u1ec7c b\u00f9 tr\u1eeb thanh to\u00e1n. Nh\u01b0ng l\u01b0u \u00fd l\u00e0 vi\u1ec7c b\u00f9 tr\u1eeb thanh to\u00e1n n\u00e0y ph\u1ea3i \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n trong h\u1ee3p \u0111\u1ed3ng v\u00e0 ph\u1ea3i c\u00f3\u00a0b\u1ea3n \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3 c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a c\u00e1c b\u00ean.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"padding-left: 80px;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, n\u1ed9i dung\u00a0b\u00f9 tr\u1eeb thanh to\u00e1n gi\u1eefa c\u00e1c b\u00ean ph\u1ea3i \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh trong h\u1ee3p \u0111\u1ed3ng xu\u1ea5t kh\u1ea9u, h\u1ee3p \u0111\u1ed3ng nh\u1eadp kh\u1ea9u ho\u1eb7c h\u1ee3p \u0111\u1ed3ng mua h\u00e0ng (ph\u1ee5 l\u1ee5c h\u1ee3p \u0111\u1ed3ng ho\u1eb7c v\u0103n b\u1ea3n \u0111i\u1ec1u ch\u1ec9nh h\u1ee3p \u0111\u1ed3ng &#8211; n\u1ebfu c\u00f3) v\u00e0 doanh nghi\u1ec7p\u00a0ph\u1ea3i xu\u1ea5t tr\u00ecnh b\u1ea3n \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3 c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a c\u00e1c b\u00ean li\u00ean quan.<\/span><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">C\u00f3 s\u1ef1 sai kh\u00e1c v\u1ec1 t\u00ean kh\u00e1ch h\u00e0ng mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 trong tr\u01b0\u1eddng h\u1ee3p\u00a0h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u ra n\u01b0\u1edbc ngo\u00e0i nh\u01b0ng v\u00ec l\u00fd do kh\u00e1ch quan ph\u00eda n\u01b0\u1edbc ngo\u00e0i t\u1eeb ch\u1ed1i kh\u00f4ng nh\u1eadn h\u00e0ng v\u00e0 doanh nghi\u1ec7p xu\u1ea5t kh\u1ea9u\u00a0t\u00ecm \u0111\u01b0\u1ee3c kh\u00e1ch h\u00e0ng m\u1edbi c\u00f9ng qu\u1ed1c gia v\u1edbi kh\u00e1ch h\u00e0ng k\u00fd k\u1ebft h\u1ee3p \u0111\u1ed3ng mua b\u00e1n ban \u0111\u1ea7u.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"padding-left: 80px;\"><span style=\"font-family: arial, helvetica, sans-serif;\">H\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf g\u1ed3m to\u00e0n b\u1ed9 h\u1ed3 s\u01a1 xu\u1ea5t kh\u1ea9u li\u00ean quan \u0111\u1ebfn h\u1ee3p \u0111\u1ed3ng xu\u1ea5t kh\u1ea9u k\u00fd k\u1ebft v\u1edbi kh\u00e1ch h\u00e0ng ban \u0111\u1ea7u (h\u1ee3p \u0111\u1ed3ng, t\u1edd khai h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, h\u00f3a \u0111\u01a1n), c\u00f4ng v\u0103n gi\u1ea3i tr\u00ecnh l\u00fd do c\u00f3 s\u1ef1 sai kh\u00e1c t\u00ean kh\u00e1ch h\u00e0ng mua (trong \u0111\u00f3 c\u01a1 s\u1edf kinh doanh cam k\u1ebft t\u1ef1 ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a th\u00f4ng tin, \u0111\u1ea3m b\u1ea3o kh\u00f4ng c\u00f3 gian l\u1eadn), to\u00e0n b\u1ed9 h\u1ed3 s\u01a1 xu\u1ea5t kh\u1ea9u li\u00ean quan \u0111\u1ebfn h\u1ee3p \u0111\u1ed3ng xu\u1ea5t kh\u1ea9u k\u00fd k\u1ebft v\u1edbi kh\u00e1ch h\u00e0ng m\u1edbi (h\u1ee3p \u0111\u1ed3ng, h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng, ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng theo quy \u0111\u1ecbnh v\u00e0 c\u00e1c ch\u1ee9ng t\u1eeb kh\u00e1c &#8211; n\u1ebfu c\u00f3).<\/span><\/p>\n<h3 style=\"padding-left: 40px;\"><span class=\"ez-toc-section\" id=\"Mot_so_truong_hop_thanh_toan_khac\"><\/span><span style=\"font-family: arial, helvetica, sans-serif; font-size: 100%;\">M\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p thanh to\u00e1n kh\u00e1c<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"padding-left: 40px;\"><em><span style=\"font-family: arial, helvetica, sans-serif;\">c\u1ee5 th\u1ec3:<\/span><\/em><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Doanh nghi\u1ec7p\u00a0xu\u1ea5t kh\u1ea9u lao \u0111\u1ed9ng c\u00f3\u00a0thu ti\u1ec1n tr\u1ef1c ti\u1ebfp c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng:\u00a0ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb thu ti\u1ec1n c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; color: #555555;\">\u00a0Xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a \u0111\u1ec3 b\u00e1n t\u1ea1i h\u1ed9i ch\u1ee3, tri\u1ec3n l\u00e3m \u1edf n\u01b0\u1edbc ngo\u00e0i:\u00a0 n\u1ebfu thu v\u00e0 chuy\u1ec3n v\u1ec1 n\u01b0\u1edbc b\u1eb1ng ti\u1ec1n m\u1eb7t ngo\u1ea1i t\u1ec7 t\u1ea1i n\u01b0\u1edbc t\u1ed5 ch\u1ee9c h\u1ed9i ch\u1ee3, tri\u1ec3n l\u00e3m th\u01b0\u01a1ng m\u1ea1i th\u00ec doanh nghi\u1ec7p\u00a0ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb k\u00ea khai v\u1edbi c\u01a1 quan H\u1ea3i quan v\u1ec1 ti\u1ec1n ngo\u1ea1i t\u1ec7 thu \u0111\u01b0\u1ee3c do b\u00e1n h\u00e0ng h\u00f3a chuy\u1ec3n v\u1ec1 n\u01b0\u1edbc v\u00e0 ch\u1ee9ng t\u1eeb n\u1ed9p ti\u1ec1n v\u00e0o ng\u00e2n h\u00e0ng t\u1ea1i Vi\u1ec7t Nam.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; color: #555555;\">Xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u1ec3 tr\u1ea3 n\u1ee3 n\u01b0\u1edbc ngo\u00e0i cho Ch\u00ednh ph\u1ee7 th\u00ec ph\u1ea3i c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a ng\u00e2n h\u00e0ng ngo\u1ea1i th\u01b0\u01a1ng v\u1ec1 l\u00f4 h\u00e0ng xu\u1ea5t kh\u1ea9u \u0111\u00e3 \u0111\u01b0\u1ee3c ph\u00eda n\u01b0\u1edbc ngo\u00e0i ch\u1ea5p nh\u1eadn tr\u1eeb n\u1ee3 ho\u1eb7c x\u00e1c nh\u1eadn b\u1ed9 ch\u1ee9ng t\u1eeb \u0111\u00e3 \u0111\u01b0\u1ee3c g\u1eedi cho ph\u00eda n\u01b0\u1edbc ngo\u00e0i \u0111\u1ec3 tr\u1eeb n\u1ee3; ch\u1ee9ng t\u1eeb thanh to\u00e1n th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; color: #555555;\">Thanh to\u00e1n chi ph\u00ed xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u1eb1ng h\u00ecnh th\u1ee9c\u00a0b\u00f9 tr\u1eeb gi\u1eefa gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u, ti\u1ec1n c\u00f4ng gia c\u00f4ng h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u v\u1edbi gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua c\u1ee7a ph\u00eda n\u01b0\u1edbc ngo\u00e0i.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"padding-left: 80px;\"><span style=\"font-family: arial, helvetica, sans-serif;\">H\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u thanh to\u00e1n b\u1eb1ng h\u00e0ng ph\u1ea3i c\u00f3 th\u00eam th\u1ee7 t\u1ee5c h\u1ed3 s\u01a1 nh\u01b0 sau: h\u1ee3p \u0111\u1ed3ng xu\u1ea5t kh\u1ea9u (trong \u0111\u00f3 ph\u1ea3i tr\u00ecnh b\u00e0y r\u00f5 v\u1ec1 ph\u01b0\u01a1ng th\u1ee9c thanh to\u00e1n); h\u1ee3p \u0111\u1ed3ng mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u1ee7a ph\u00eda n\u01b0\u1edbc ngo\u00e0i; t\u1edd khai h\u1ea3i quan v\u1ec1 h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u thanh to\u00e1n b\u00f9 tr\u1eeb v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u; v\u0103n b\u1ea3n x\u00e1c nh\u1eadn v\u1edbi ph\u00eda n\u01b0\u1edbc ngo\u00e0i v\u1ec1 vi\u1ec7c s\u1ed1 ti\u1ec1n thanh to\u00e1n b\u00f9 tr\u1eeb gi\u1eefa h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u v\u1edbi h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u, d\u1ecbch v\u1ee5 mua c\u1ee7a ph\u00eda n\u01b0\u1edbc ngo\u00e0i.<\/span><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Tr\u01b0\u1eddng h\u1ee3p sau khi thanh to\u00e1n b\u00f9 tr\u1eeb gi\u1eefa gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u v\u00e0 gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 nh\u1eadp kh\u1ea9u c\u00f3 ch\u00eanh l\u1ec7ch, s\u1ed1 ti\u1ec1n ch\u00eanh l\u1ec7ch ph\u1ea3i th\u1ef1c hi\u1ec7n thanh to\u00e1n qua Ng\u00e2n h\u00e0ng. Ch\u1ee9ng t\u1eeb thanh to\u00e1n qua Ng\u00e2n h\u00e0ng theo h\u01b0\u1edbng d\u1eabn t\u1ea1i c\u00f4ng vi\u1ec7c\u00a0n\u00e0y.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; color: #555555;\">Xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a sang c\u00e1c n\u01b0\u1edbc c\u00f3 chung bi\u00ean gi\u1edbi.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h3 style=\"padding-left: 40px;\"><span class=\"ez-toc-section\" id=\"Cac_truong_hop_van_duoc_khau_tru_hoan_thue\"><\/span><span style=\"font-family: arial, helvetica, sans-serif; font-size: 100%;\">C\u00e1c tr\u01b0\u1eddng h\u1ee3p v\u1eabn \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, ho\u00e0n thu\u1ebf:<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">B\u00ean ph\u00eda n\u01b0\u1edbc ngo\u00e0i m\u1ea5t kh\u1ea3 n\u0103ng thanh to\u00e1n chi ph\u00ed nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y ph\u1ea3i c\u00f3\u00a0v\u0103n b\u1ea3n gi\u1ea3i tr\u00ecnh r\u00f5 l\u00fd do v\u00e0 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng m\u1ed9t trong s\u1ed1 c\u00e1c gi\u1ea5y t\u1edd sau \u0111\u1ec3 thay th\u1ebf cho ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng: t\u1edd khai h\u1ea3i quan h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u t\u1eeb Vi\u1ec7t Nam \u0111\u00e3 \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan h\u1ea3i quan t\u1ea1i n\u01b0\u1edbc nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a (01 b\u1ea3n sao); ho\u1eb7c \u0111\u01a1n kh\u1edfi ki\u1ec7n \u0111\u1ebfn t\u00f2a \u00e1n ho\u1eb7c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n t\u1ea1i n\u01b0\u1edbc n\u01a1i ng\u01b0\u1eddi mua c\u01b0 tr\u00fa k\u00e8m gi\u1ea5y th\u00f4ng b\u00e1o ho\u1eb7c k\u00e8m gi\u1ea5y t\u1edd c\u00f3 t\u00ednh ch\u1ea5t x\u00e1c nh\u1eadn c\u1ee7a c\u01a1 quan n\u00e0y v\u1ec1 vi\u1ec7c th\u1ee5 l\u00fd \u0111\u01a1n kh\u1edfi ki\u1ec7n (01 b\u1ea3n sao); ho\u1eb7c ph\u00e1n quy\u1ebft th\u1eafng ki\u1ec7n c\u1ee7a t\u00f2a \u00e1n n\u01b0\u1edbc ngo\u00e0i cho c\u01a1 s\u1edf kinh doanh (01 b\u1ea3n sao); ho\u1eb7c gi\u1ea5y t\u1edd c\u1ee7a t\u1ed5 ch\u1ee9c c\u00f3 th\u1ea9m quy\u1ec1n n\u01b0\u1edbc ngo\u00e0i x\u00e1c nh\u1eadn (ho\u1eb7c th\u00f4ng b\u00e1o) b\u00ean mua n\u01b0\u1edbc ngo\u00e0i ph\u00e1 s\u1ea3n ho\u1eb7c m\u1ea5t kh\u1ea3 n\u0103ng thanh to\u00e1n (01 b\u1ea3n sao).<\/span><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">H\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u kh\u00f4ng \u0111\u1ea3m b\u1ea3o ch\u1ea5t l\u01b0\u1ee3ng ph\u1ea3i ti\u00eau h\u1ee7y b\u00ean ph\u00eda n\u01b0\u1edbc ngo\u00e0i.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, doanh nghi\u1ec7p xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a\u00a0ph\u1ea3i c\u00f3 v\u0103n b\u1ea3n gi\u1ea3i tr\u00ecnh r\u00f5 l\u00fd do v\u00e0 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng bi\u00ean b\u1ea3n ti\u00eau h\u1ee7y (ho\u1eb7c gi\u1ea5y t\u1edd x\u00e1c nh\u1eadn vi\u1ec7c ti\u00eau h\u1ee7y) h\u00e0ng h\u00f3a \u1edf n\u01b0\u1edbc ngo\u00e0i c\u1ee7a c\u01a1 quan th\u1ef1c hi\u1ec7n ti\u00eau h\u1ee7y (01 b\u1ea3n sao), k\u00e8m ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng \u0111\u1ed1i v\u1edbi chi ph\u00ed ti\u00eau h\u1ee7y thu\u1ed9c tr\u00e1ch nhi\u1ec7m chi tr\u1ea3 c\u1ee7a c\u01a1 s\u1edf xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a ho\u1eb7c k\u00e8m gi\u1ea5y t\u1edd ch\u1ee9ng minh chi ph\u00ed ti\u00eau h\u1ee7y thu\u1ed9c tr\u00e1ch nhi\u1ec7m c\u1ee7a ng\u01b0\u1eddi mua ho\u1eb7c b\u00ean th\u1ee9 ba (01 b\u1ea3n sao).<\/span><\/p>\n<p style=\"padding-left: 40px;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a ph\u1ea3i \u0111\u1ee9ng ra l\u00e0m th\u1ee7 t\u1ee5c ti\u00eau h\u1ee7y t\u1ea1i n\u01b0\u1edbc ngo\u00e0i th\u00ec bi\u00ean b\u1ea3n ti\u00eau h\u1ee7y (ho\u1eb7c gi\u1ea5y t\u1edd x\u00e1c nh\u1eadn vi\u1ec7c ti\u00eau h\u1ee7y) ghi t\u00ean ng\u01b0\u1eddi nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a.<\/span><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">H\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u b\u1ecb t\u1ed5n th\u1ea5t khi \u0111\u1ebfn n\u01b0\u1edbc ngo\u00e0i.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Doanh nghi\u1ec7p mu\u1ed1n \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf, kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y th\u00ec\u00a0ph\u1ea3i c\u00f3 v\u0103n b\u1ea3n gi\u1ea3i tr\u00ecnh r\u00f5 l\u00fd do v\u00e0 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng m\u1ed9t trong s\u1ed1 c\u00e1c gi\u1ea5y t\u1edd sau \u0111\u1ec3 thay th\u1ebf cho ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng: gi\u1ea5y x\u00e1c nh\u1eadn vi\u1ec7c t\u1ed5n th\u1ea5t ngo\u00e0i bi\u00ean gi\u1edbi Vi\u1ec7t Nam c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n li\u00ean quan (01 b\u1ea3n sao); ho\u1eb7c bi\u00ean b\u1ea3n x\u00e1c \u0111\u1ecbnh t\u1ed5n th\u1ea5t h\u00e0ng h\u00f3a trong qu\u00e1 tr\u00ecnh v\u1eadn chuy\u1ec3n ngo\u00e0i bi\u00ean gi\u1edbi Vi\u1ec7t Nam n\u00eau r\u00f5 nguy\u00ean nh\u00e2n t\u1ed5n th\u1ea5t (01 b\u1ea3n sao).<\/span><\/p>\n<p style=\"padding-left: 40px;\"><span style=\"font-family: arial, helvetica, sans-serif;\">N\u1ebfu c\u01a1 s\u1edf xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a \u0111\u00e3 nh\u1eadn \u0111\u01b0\u1ee3c ti\u1ec1n b\u1ed3i th\u01b0\u1eddng h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u b\u1ecb t\u1ed5n th\u1ea5t ngo\u00e0i bi\u00ean gi\u1edbi Vi\u1ec7t Nam th\u00ec ph\u1ea3i g\u1eedi k\u00e8m\u00a0ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng v\u1ec1 s\u1ed1 ti\u1ec1n nh\u1eadn \u0111\u01b0\u1ee3c (01 b\u1ea3n sao).<\/span><\/p>\n<h2 style=\"padding-left: 40px;\" align=\"left\"><span class=\"ez-toc-section\" id=\"Hoa_don_la_dieu_kien_de_khau_tru_thue_GTGT\"><\/span><span style=\"font-family: arial, helvetica, sans-serif;\">H\u00f3a \u0111\u01a1n l\u00e0 \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 kh\u1ea5u tr\u1eeb thu\u1ebf GTGT<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p align=\"left\"><span style=\"font-family: arial, helvetica, sans-serif;\">Ng\u00e0y x\u00e1c \u0111\u1ecbnh doanh thu xu\u1ea5t kh\u1ea9u \u0111\u1ec3 t\u00ednh thu\u1ebf l\u00e0 ng\u00e0y x\u00e1c nh\u1eadn ho\u00e0n t\u1ea5t th\u1ee7 t\u1ee5c h\u1ea3i quan tr\u00ean t\u1edd khai h\u1ea3i quan.<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">Trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p n\u00e0y, n\u1ebfu doanh nghi\u1ec7p\u00a0\u0111\u00e3 c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a c\u01a1 quan H\u1ea3i quan (\u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u) nh\u01b0ng kh\u00f4ng c\u00f3 \u0111\u1ee7 c\u00e1c th\u1ee7 t\u1ee5c, h\u1ed3 s\u01a1 kh\u00e1c \u0111\u1ed1i v\u1edbi t\u1eebng tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 th\u00ec kh\u00f4ng ph\u1ea3i t\u00ednh thu\u1ebf GTGT \u0111\u1ea7u ra nh\u01b0ng kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o.<\/span><\/p>\n<p>\u0110\u1ec3 hi\u1ec3u r\u00f5 th\u00eam qui \u0111\u1ecbnh v\u1ec1 <strong>\u0110i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf GTGT v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u<\/strong>,\u00a0K\u1ebf to\u00e1n Gtax khuy\u00ean b\u1ea1n n\u00ean s\u1eed d\u1ee5ng <a href=\"https:\/\/gtax.vn\/english\/ke-toan-tron-goi\/\">d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n tr\u1ecdn g\u00f3i<\/a> c\u1ee7a ch\u00fang t\u00f4i \u0111\u1ec3 lu\u00f4n lu\u00f4n \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n v\u1ec1 c\u00e1c ch\u00ednh s\u00e1ch v\u00e0 th\u1ee7 t\u1ee5c ph\u00e1p l\u00fd t\u1ed1t nh\u1ea5t. Ch\u00fang t\u00f4i cam k\u1ebft \u00a0B\u1ea1n s\u1ebd h\u00e0i l\u00f2ng v\u1edbi chi ph\u00ed\u00a0v\u00e0 s\u1ef1\u00a0chuy\u00ean nghi\u1ec7p\u00a0t\u1eeb nh\u00e2n vi\u00ean t\u01b0 v\u1ea5n Gtax.<\/p>\n<p>C\u00d4NG TY T\u01af V\u1ea4N V\u00c0 D\u1ecaCH V\u1ee4 K\u1ebe TO\u00c1N GTAX<\/p>\n<ul>\n<li>Tr\u1ee5 s\u1edf: Ph\u00f2ng 1901, Saigon Trade Center, 37 T\u00f4n \u0110\u1ee9c Th\u1eafng, Q.1, Tp H\u1ed3 Ch\u00ed Minh<\/li>\n<li>CN1: T\u1ea7ng tr\u1ec7t, To\u00e0 nh\u00e0 Rosana, 60\u00a0 Nguy\u1ec5n \u0110\u00ecnh Chi\u1ec3u, Q.1, Tp H\u1ed3 Ch\u00ed Minh<\/li>\n<li>CN2: P.805, Khu B, To\u00e0 Nh\u00e0 IndoChina, 04 Nguy\u1ec5n \u0110\u00ecnh Chi\u1ec3u, Q.1, Tp H\u1ed3 Ch\u00ed Minh<\/li>\n<li>TEL: (028) 2221 6789<\/li>\n<li>WEB:\u00a0<a href=\"https:\/\/gtax.vn\/english\/\">https:\/\/gtax.vn<\/a><\/li>\n<li>Fanpage:\u00a0<a href=\"https:\/\/www.facebook.com\/ketoangtax\/\" target=\"_blank\" rel=\"noopener nofollow\">https:\/\/www.facebook.com\/ketoangtax\/<\/a><\/li>\n<\/ul>","protected":false},"excerpt":{"rendered":"<p>\u0110\u1ec3 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u\u00a0\u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf, ho\u00e0n thu\u1ebf\u00a0GTGT \u0111\u1ea7u v\u00e0o th\u00ec ph\u1ea3i \u0111\u00e1p \u1ee9ng \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n v\u00e0 th\u1ee7 t\u1ee5c theo quy \u0111\u1ecbnh, c\u1ee5 th\u1ec3: H\u1ee3p \u0111\u1ed3ng l\u00e0 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf GTGT Xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ph\u1ea3i \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n d\u01b0\u1edbi d\u1ea1ng h\u1ee3p \u0111\u1ed3ng\u00a0nh\u01b0 h\u1ee3p \u0111\u1ed3ng [&#8230;]\n","protected":false},"author":1,"featured_media":231667,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[533],"tags":[806,824],"class_list":["post-225514","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-khai-bao-thue-gtgt","tag-khau-tru-thue","tag-thue-gtgt"],"_links":{"self":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/225514"}],"collection":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/comments?post=225514"}],"version-history":[{"count":7,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/225514\/revisions"}],"predecessor-version":[{"id":231748,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/225514\/revisions\/231748"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/media\/231667"}],"wp:attachment":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/media?parent=225514"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/categories?post=225514"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/tags?post=225514"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}