{"id":234938,"date":"2024-11-13T14:45:19","date_gmt":"2024-11-13T07:45:19","guid":{"rendered":"https:\/\/gtax.vn\/?p=234938"},"modified":"2024-11-26T10:14:31","modified_gmt":"2024-11-26T03:14:31","slug":"no-phai-tra","status":"publish","type":"post","link":"https:\/\/gtax.vn\/english\/no-phai-tra\/","title":{"rendered":"N\u1ee3 ph\u1ea3i tr\u1ea3"},"content":{"rendered":"<p><span style=\"color: #000000;\">D\u01b0\u1edbi \u0111\u00e2y l\u00e0 c\u00e1c th\u00f4ng tin m\u00e0 Gtax \u0111\u00e3 t\u1ed5ng h\u1ee3p \u0111\u1ec3 gi\u00fap b\u1ea1n gi\u1ea3i \u0111\u00e1p c\u00e2u h\u1ecfi \u201cN\u1ee3 ph\u1ea3i tr\u1ea3 l\u00e0 g\u00ec?\u201d H\u00e3y c\u00f9ng t\u00ecm hi\u1ec3u! \u0110\u00e2y l\u00e0 m\u1ed9t thu\u1eadt ng\u1eef c\u01a1 b\u1ea3n trong k\u1ebf to\u00e1n, ch\u1ec9 c\u00e1c kho\u1ea3n n\u1ee3 m\u00e0 doanh nghi\u1ec7p ph\u1ea3i thanh to\u00e1n cho c\u00e1c b\u00ean th\u1ee9 ba. Vi\u1ec7c t\u00ecm hi\u1ec3u v\u1ec1 n\u1ee3 ph\u1ea3i tr\u1ea3 s\u1ebd gi\u00fap doanh nghi\u1ec7p qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh hi\u1ec7u qu\u1ea3 v\u00e0 tr\u00e1nh r\u1ee7i ro trong ho\u1ea1t \u0111\u1ed9ng kinh doanh. H\u00e3y c\u00f9ng kh\u00e1m ph\u00e1 th\u00eam v\u1ec1 v\u1ea5n \u0111\u1ec1 n\u00e0y nh\u00e9!<\/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\/no-phai-tra\/#1_Khai_niem_no_phai_tra\" >1. Kh\u00e1i ni\u1ec7m n\u1ee3 ph\u1ea3i tr\u1ea3<\/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\/no-phai-tra\/#2_Cac_khoan_no_phai_tra_trong_doanh_nghiep\" >2. C\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 trong doanh nghi\u1ec7p<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/gtax.vn\/english\/no-phai-tra\/#21_Phan_loai_cac_khoan_no_phai_tra\" >2.1. Ph\u00e2n lo\u1ea1i c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/gtax.vn\/english\/no-phai-tra\/#22_Cach_thuc_thanh_toan_no_phai_tra\" >2.2. C\u00e1ch th\u1ee9c thanh to\u00e1n n\u1ee3 ph\u1ea3i tr\u1ea3<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/gtax.vn\/english\/no-phai-tra\/#3_Nhung_yeu_to_anh_huong_den_no_phai_tra\" >3. Nh\u1eefng y\u1ebfu t\u1ed1 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn n\u1ee3 ph\u1ea3i tr\u1ea3<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/gtax.vn\/english\/no-phai-tra\/#4_Cong_thuc_tinh_no_phai_tra\" >4. C\u00f4ng th\u1ee9c t\u00ednh n\u1ee3 ph\u1ea3i tr\u1ea3<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/gtax.vn\/english\/no-phai-tra\/#41_Cong_thuc_tinh_no_phai_tra_binh_quan\" >4.1. C\u00f4ng th\u1ee9c t\u00ednh n\u1ee3 ph\u1ea3i tr\u1ea3 b\u00ecnh qu\u00e2n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/gtax.vn\/english\/no-phai-tra\/#42_Cong_thuc_no_phai_tra_tren_von_chu_so_huu\" >4.2. C\u00f4ng th\u1ee9c n\u1ee3 ph\u1ea3i tr\u1ea3 tr\u00ean v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/gtax.vn\/english\/no-phai-tra\/#5_Dieu_kien_ghi_nhan_no_phai_tra\" >5. \u0110i\u1ec1u ki\u1ec7n ghi nh\u1eadn n\u1ee3 ph\u1ea3i tr\u1ea3<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/gtax.vn\/english\/no-phai-tra\/#6_Cach_quan_ly_no_de_tranh_rui_ro\" >6. C\u00e1ch qu\u1ea3n l\u00fd n\u1ee3 \u0111\u1ec3 tr\u00e1nh r\u1ee7i ro<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/gtax.vn\/english\/no-phai-tra\/#7_Cau_hoi_thuong_gap_ve_no_phai_tra\" >7. C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 n\u1ee3 ph\u1ea3i tr\u1ea3<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/gtax.vn\/english\/no-phai-tra\/#71_No_phai_tra_tai_chinh_la_gi\" >7.1. N\u1ee3 ph\u1ea3i tr\u1ea3 t\u00e0i ch\u00ednh l\u00e0 g\u00ec?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/gtax.vn\/english\/no-phai-tra\/#72_Y_nghia_cua_viec_no_phai_tra_tang\" >7.2. \u00dd ngh\u0129a c\u1ee7a vi\u1ec7c n\u1ee3 ph\u1ea3i tr\u1ea3 t\u0103ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/gtax.vn\/english\/no-phai-tra\/#73_No_phai_tra_giam_phan_anh_dieu_gi\" >7.3. N\u1ee3 ph\u1ea3i tr\u1ea3 gi\u1ea3m ph\u1ea3n \u00e1nh \u0111i\u1ec1u g\u00ec?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"1_Khai_niem_no_phai_tra\"><\/span><span style=\"color: #000000;\">1. Kh\u00e1i ni\u1ec7m n\u1ee3 ph\u1ea3i tr\u1ea3<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"color: #000000;\">N\u1ee3 ph\u1ea3i tr\u1ea3 (Liabilities) l\u00e0 nh\u1eefng kho\u1ea3n n\u1ee3 m\u00e0 doanh nghi\u1ec7p c\u00f3 ngh\u0129a v\u1ee5 thanh to\u00e1n cho c\u00e1c b\u00ean th\u1ee9 ba. Theo Chu\u1ea9n m\u1ef1c K\u1ebf to\u00e1n Vi\u1ec7t Nam VAS 01, n\u1ee3 ph\u1ea3i tr\u1ea3 \u0111\u01b0\u1ee3c \u0111\u1ecbnh ngh\u0129a l\u00e0 &#8220;ngh\u0129a v\u1ee5 hi\u1ec7n t\u1ea1i c\u1ee7a doanh nghi\u1ec7p ph\u00e1t sinh t\u1eeb c\u00e1c s\u1ef1 ki\u1ec7n v\u00e0 giao d\u1ecbch \u0111\u00e3 x\u1ea3y ra, m\u00e0 doanh nghi\u1ec7p ph\u1ea3i thanh to\u00e1n b\u1eb1ng c\u00e1c ngu\u1ed3n l\u1ef1c c\u1ee7a ch\u00ednh m\u00ecnh.&#8221;<\/span><\/p>\n<p><span style=\"color: #000000;\">C\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 ph\u1ed5 bi\u1ebfn trong doanh nghi\u1ec7p bao g\u1ed3m: ph\u1ea3i tr\u1ea3 cho nh\u00e0 cung c\u1ea5p h\u00e0ng h\u00f3a, ph\u1ea3i tr\u1ea3 cho nh\u00e2n vi\u00ean, n\u1ee3 ng\u00e2n h\u00e0ng, thu\u1ebf ph\u1ea3i n\u1ed9p v\u00e0 c\u00e1c kho\u1ea3n n\u1ee3 kh\u00e1c.<\/span><\/p>\n<p><span style=\"color: #000000;\">Trong <a href=\"https:\/\/gtax.vn\/english\/bang-can-doi-ke-toan\/\">b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n<\/a>, c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 c\u1ee7a doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i d\u1ef1a tr\u00ean th\u1eddi h\u1ea1n thanh to\u00e1n th\u00e0nh hai nh\u00f3m: n\u1ee3 ng\u1eafn h\u1ea1n v\u00e0 n\u1ee3 d\u00e0i h\u1ea1n, nh\u01b0 sau:<\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\"><strong>N\u1ee3 ph\u1ea3i tr\u1ea3 ng\u1eafn h\u1ea1n<\/strong>: L\u00e0 c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i thanh to\u00e1n trong v\u00f2ng 12 th\u00e1ng k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n n\u0103m. Nh\u1eefng kho\u1ea3n n\u00e0y th\u01b0\u1eddng ph\u00e1t sinh t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh th\u01b0\u1eddng xuy\u00ean nh\u01b0 n\u1ee3 nh\u00e0 cung c\u1ea5p, n\u1ee3 l\u01b0\u01a1ng nh\u00e2n vi\u00ean, thu\u1ebf ph\u1ea3i n\u1ed9p.<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>N\u1ee3 ph\u1ea3i tr\u1ea3 d\u00e0i h\u1ea1n<\/strong>: L\u00e0 c\u00e1c kho\u1ea3n n\u1ee3 c\u00f3 th\u1eddi h\u1ea1n thanh to\u00e1n sau 12 th\u00e1ng. V\u00ed d\u1ee5 nh\u01b0 c\u00e1c kho\u1ea3n vay d\u00e0i h\u1ea1n t\u1eeb ng\u00e2n h\u00e0ng ho\u1eb7c ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu.<\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\">Ngo\u00e0i vi\u1ec7c ph\u00e2n lo\u1ea1i theo th\u1eddi h\u1ea1n, kho\u1ea3n n\u1ee3 c\u00f2n c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c ph\u00e2n chia theo c\u00e1c ti\u00eau ch\u00ed kh\u00e1c nh\u01b0 b\u1ea3n ch\u1ea5t n\u1ee3, \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ee3, v\u00e0 ngu\u1ed3n g\u1ed1c n\u1ee3.<\/span><\/p>\n<p><img fetchpriority=\"high\" decoding=\"async\" class=\"aligncenter wp-image-234940 size-full\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/kinh-nghiem-lam-ke-toan-nha-hang.jpg\" alt=\"1. Kh\u00e1i ni\u1ec7m n\u1ee3 ph\u1ea3i tr\u1ea3\" width=\"600\" height=\"400\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/kinh-nghiem-lam-ke-toan-nha-hang.jpg 600w, https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/kinh-nghiem-lam-ke-toan-nha-hang-300x200.jpg 300w\" sizes=\"(max-width: 600px) 100vw, 600px\" \/><\/p>\n<h2><span class=\"ez-toc-section\" id=\"2_Cac_khoan_no_phai_tra_trong_doanh_nghiep\"><\/span><span style=\"color: #000000;\">2. C\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 trong doanh nghi\u1ec7p<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"21_Phan_loai_cac_khoan_no_phai_tra\"><\/span><span style=\"color: #000000;\">2.1. Ph\u00e2n lo\u1ea1i c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"color: #000000;\">Kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 \u0111\u01b0\u1ee3c chia th\u00e0nh hai nh\u00f3m ch\u00ednh: <strong>ng\u1eafn h\u1ea1n<\/strong> v\u00e0 <strong>d\u00e0i h\u1ea1n<\/strong>. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ed5 bi\u1ebfn trong doanh nghi\u1ec7p:<\/span><\/p>\n<ul>\n<li>\n<h4><span style=\"color: #000000;\">Kho\u1ea3n n\u1ee3 ng\u1eafn h\u1ea1n:<\/span><\/h4>\n<ul>\n<li><span style=\"color: #000000;\">Ti\u1ec1n vay t\u1eeb ng\u00e2n h\u00e0ng<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00e1c chi ph\u00ed ph\u1ea3i tr\u1ea3<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 cho nh\u00e0 cung c\u1ea5p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00e1c kho\u1ea3n thanh to\u00e1n cho ng\u01b0\u1eddi lao \u0111\u1ed9ng (l\u01b0\u01a1ng, th\u01b0\u1edfng, b\u1ea3o hi\u1ec3m)<\/span><\/li>\n<li><span style=\"color: #000000;\">Kho\u1ea3n thu\u1ebf ph\u1ea3i n\u1ed9p cho c\u01a1 quan thu\u1ebf<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00e1c kho\u1ea3n n\u1ee3 ng\u1eafn h\u1ea1n kh\u00e1c (n\u1ee3 nh\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5, n\u1ee3 kh\u00e1ch h\u00e0ng)<\/span><\/li>\n<\/ul>\n<\/li>\n<li>\n<h4><span style=\"color: #000000;\">Kho\u1ea3n n\u1ee3 d\u00e0i h\u1ea1n:<\/span><\/h4>\n<ul>\n<li><span style=\"color: #000000;\">N\u1ee3 vay d\u00e0i h\u1ea1n t\u1eeb ng\u00e2n h\u00e0ng ho\u1eb7c t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh<\/span><\/li>\n<li><span style=\"color: #000000;\">Kho\u1ea3n thanh to\u00e1n cho nh\u00e0 cung c\u1ea5p theo h\u00ecnh th\u1ee9c tr\u1ea3 g\u00f3p<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00e1c kho\u1ea3n n\u1ee3 ph\u00e1t sinh t\u1eeb vi\u1ec7c ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00e1c kho\u1ea3n n\u1ee3 d\u1ef1 ph\u00f2ng<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"22_Cach_thuc_thanh_toan_no_phai_tra\"><\/span><span style=\"color: #000000;\">2.2. C\u00e1ch th\u1ee9c thanh to\u00e1n n\u1ee3 ph\u1ea3i tr\u1ea3<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"color: #000000;\">N\u1ee3 ph\u1ea3i tr\u1ea3 trong doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c thanh to\u00e1n b\u1eb1ng nhi\u1ec1u ph\u01b0\u01a1ng th\u1ee9c kh\u00e1c nhau, bao g\u1ed3m:<\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\"><strong>Thanh to\u00e1n b\u1eb1ng ti\u1ec1n m\u1eb7t<\/strong>: Doanh nghi\u1ec7p thanh to\u00e1n n\u1ee3 cho nh\u00e0 cung c\u1ea5p b\u1eb1ng ti\u1ec1n m\u1eb7t.<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>Thanh to\u00e1n b\u1eb1ng t\u00e0i s\u1ea3n kh\u00e1c<\/strong>: Doanh nghi\u1ec7p thanh to\u00e1n b\u1eb1ng c\u00e1ch cung c\u1ea5p t\u00e0i s\u1ea3n kh\u00e1c (v\u00ed d\u1ee5: s\u1ea3n ph\u1ea9m thay v\u00ec ti\u1ec1n m\u1eb7t).<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>Thanh to\u00e1n b\u1eb1ng d\u1ecbch v\u1ee5 ho\u1eb7c thay th\u1ebf ngh\u0129a v\u1ee5<\/strong>: Doanh nghi\u1ec7p cam k\u1ebft cung c\u1ea5p d\u1ecbch v\u1ee5 thay th\u1ebf ngh\u0129a v\u1ee5 n\u1ee3.<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>Chuy\u1ec3n \u0111\u1ed5i n\u1ee3 th\u00e0nh v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu<\/strong>: Doanh nghi\u1ec7p th\u1ecfa thu\u1eadn v\u1edbi ch\u1ee7 n\u1ee3 \u0111\u1ec3 chuy\u1ec3n kho\u1ea3n vay th\u00e0nh c\u1ed5 ph\u1ea7n trong c\u00f4ng ty, gi\u1ea3m n\u1ee3 v\u00e0 t\u0103ng v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu.<\/span><\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"aligncenter wp-image-235261 size-full\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/hcct-NKT5nt6-2022a1.jpg\" alt=\"2. C\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 trong doanh nghi\u1ec7p\" width=\"600\" height=\"382\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/hcct-NKT5nt6-2022a1.jpg 600w, https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/hcct-NKT5nt6-2022a1-300x191.jpg 300w\" sizes=\"(max-width: 600px) 100vw, 600px\" \/><\/p>\n<p>&nbsp;<\/p>\n<h2><span class=\"ez-toc-section\" id=\"3_Nhung_yeu_to_anh_huong_den_no_phai_tra\"><\/span><span style=\"color: #000000;\">3. Nh\u1eefng y\u1ebfu t\u1ed1 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn n\u1ee3 ph\u1ea3i tr\u1ea3<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"color: #000000;\">C\u00e1c y\u1ebfu t\u1ed1 t\u00e1c \u0111\u1ed9ng \u0111\u1ebfn n\u1ee3 ph\u1ea3i tr\u1ea3 trong doanh nghi\u1ec7p bao g\u1ed3m:<\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\"><strong>Quy m\u00f4 n\u1ee3<\/strong>: Ph\u1ea3n \u00e1nh t\u1ed5ng gi\u00e1 tr\u1ecb n\u1ee3 c\u1ee7a doanh nghi\u1ec7p, b\u1ecb \u1ea3nh h\u01b0\u1edfng b\u1edfi s\u1ee9c kh\u1ecfe t\u00e0i ch\u00ednh v\u00e0 ch\u00ednh s\u00e1ch thanh to\u00e1n.<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>Th\u1eddi h\u1ea1n thanh to\u00e1n n\u1ee3<\/strong>: Kho\u1ea3ng th\u1eddi gian doanh nghi\u1ec7p ph\u1ea3i ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 thanh to\u00e1n c\u00e1c kho\u1ea3n n\u1ee3.<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>Ch\u00ednh s\u00e1ch kinh doanh<\/strong>: Ch\u00ednh s\u00e1ch thanh to\u00e1n \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn m\u1ee9c \u0111\u1ed9 n\u1ee3 c\u1ee7a doanh nghi\u1ec7p.<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>Ch\u00ednh s\u00e1ch gi\u00e1 c\u1ea3 h\u00e0ng h\u00f3a<\/strong>: C\u00e1c \u0111i\u1ec1u kho\u1ea3n gi\u00e1 c\u1ea3 v\u00e0 thanh to\u00e1n c\u00f3 th\u1ec3 l\u00e0m gi\u1ea3m ho\u1eb7c t\u0103ng quy m\u00f4 n\u1ee3.<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>Chu k\u1ef3 kinh doanh<\/strong>: Doanh nghi\u1ec7p c\u00f3 chu k\u1ef3 kinh doanh d\u00e0i c\u1ea7n nhi\u1ec1u v\u1ed1n l\u01b0u \u0111\u1ed9ng, d\u1eabn \u0111\u1ebfn n\u1ee3 cao h\u01a1n.<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>T\u00ecnh h\u00ecnh kinh t\u1ebf v\u00e0 ch\u00ednh tr\u1ecb<\/strong>: Bi\u1ebfn \u0111\u1ed9ng kinh t\u1ebf v\u00e0 ch\u00ednh tr\u1ecb c\u00f3 th\u1ec3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn kh\u1ea3 n\u0103ng thanh to\u00e1n n\u1ee3 c\u1ee7a doanh nghi\u1ec7p.<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>T\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i<\/strong>: Bi\u1ebfn \u0111\u1ed9ng t\u1ef7 gi\u00e1 c\u00f3 th\u1ec3 l\u00e0m thay \u0111\u1ed5i gi\u00e1 tr\u1ecb n\u1ee3 \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 n\u1ee3 ngo\u1ea1i t\u1ec7.<\/span><\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"aligncenter wp-image-235262 size-large\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/38c805bd6887b87a1302211c3f39-1565417-1024x558.jpg\" alt=\"3. Nh\u1eefng y\u1ebfu t\u1ed1 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn n\u1ee3 ph\u1ea3i tr\u1ea3\" width=\"1024\" height=\"558\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/38c805bd6887b87a1302211c3f39-1565417-1024x558.jpg 1024w, https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/38c805bd6887b87a1302211c3f39-1565417-300x164.jpg 300w, https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/38c805bd6887b87a1302211c3f39-1565417-768x419.jpg 768w, https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/38c805bd6887b87a1302211c3f39-1565417.jpg 1200w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/p>\n<p>&nbsp;<\/p>\n<h2><span class=\"ez-toc-section\" id=\"4_Cong_thuc_tinh_no_phai_tra\"><\/span><span style=\"color: #000000;\">4. C\u00f4ng th\u1ee9c t\u00ednh n\u1ee3 ph\u1ea3i tr\u1ea3<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"41_Cong_thuc_tinh_no_phai_tra_binh_quan\"><\/span><span style=\"color: #000000;\">4.1. C\u00f4ng th\u1ee9c t\u00ednh n\u1ee3 ph\u1ea3i tr\u1ea3 b\u00ecnh qu\u00e2n<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li><span style=\"color: #000000;\"><strong>N\u1ee3 ph\u1ea3i tr\u1ea3 b\u00ecnh qu\u00e2n th\u00e1ng<\/strong> = T\u1ed5ng d\u01b0 n\u1ee3 ph\u1ea3i tr\u1ea3 tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n cu\u1ed1i ng\u00e0y \/ S\u1ed1 ng\u00e0y trong th\u00e1ng<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>N\u1ee3 ph\u1ea3i tr\u1ea3 trung b\u00ecnh trong k\u1ef3<\/strong> = (Kho\u1ea3n \u0111\u1ea7u k\u1ef3 + Kho\u1ea3n cu\u1ed1i k\u1ef3) \/ 2<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"42_Cong_thuc_no_phai_tra_tren_von_chu_so_huu\"><\/span><span style=\"color: #000000;\">4.2. C\u00f4ng th\u1ee9c n\u1ee3 ph\u1ea3i tr\u1ea3 tr\u00ean v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"color: #000000;\">T\u1ef7 l\u1ec7 n\u1ee3 ph\u1ea3i tr\u1ea3 tr\u00ean v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu (D\/E) l\u00e0 m\u1ed9t ch\u1ec9 s\u1ed1 quan tr\u1ecdng trong t\u00e0i ch\u00ednh, gi\u00fap doanh nghi\u1ec7p \u0111\u00e1nh gi\u00e1 c\u1ea5u tr\u00fac t\u00e0i ch\u00ednh:<\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\"><strong>N\u1ee3 ph\u1ea3i tr\u1ea3 tr\u00ean v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu<\/strong> = T\u1ed5ng n\u1ee3 ph\u1ea3i tr\u1ea3 \/ V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu<\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\">T\u1ef7 l\u1ec7 n\u00e0y cho bi\u1ebft ph\u1ea7n tr\u0103m v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu m\u00e0 doanh nghi\u1ec7p s\u1eed d\u1ee5ng \u0111\u1ec3 t\u00e0i tr\u1ee3 cho c\u00e1c kho\u1ea3n n\u1ee3. T\u1ef7 l\u1ec7 cao c\u00f3 th\u1ec3 gia t\u0103ng r\u1ee7i ro t\u00e0i ch\u00ednh, trong khi t\u1ef7 l\u1ec7 th\u1ea5p gi\u00fap gi\u1ea3m r\u1ee7i ro t\u00e0i ch\u00ednh nh\u01b0ng c\u00f3 th\u1ec3 h\u1ea1n ch\u1ebf kh\u1ea3 n\u0103ng t\u0103ng tr\u01b0\u1edfng.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"5_Dieu_kien_ghi_nhan_no_phai_tra\"><\/span><span style=\"color: #000000;\">5. \u0110i\u1ec1u ki\u1ec7n ghi nh\u1eadn n\u1ee3 ph\u1ea3i tr\u1ea3<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"color: #000000;\">Theo Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam s\u1ed1 21 \u2013 Doanh thu v\u00e0 thu nh\u1eadp kh\u00e1c, n\u1ee3 \u0111\u01b0\u1ee3c ghi nh\u1eadn khi:<\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\">Doanh nghi\u1ec7p c\u00f3 ngh\u0129a v\u1ee5 thanh to\u00e1n m\u1ed9t kho\u1ea3n ti\u1ec1n ho\u1eb7c t\u00e0i s\u1ea3n cho b\u00ean th\u1ee9 ba trong t\u01b0\u01a1ng lai.<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00f3 kh\u1ea3 n\u0103ng thanh to\u00e1n b\u1eb1ng ngu\u1ed3n l\u1ef1c c\u1ee7a ch\u00ednh doanh nghi\u1ec7p.<\/span><\/li>\n<li><span style=\"color: #000000;\">Ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh ph\u00e1t sinh t\u1eeb c\u00e1c giao d\u1ecbch \u0111\u00e3 ho\u00e0n t\u1ea5t trong qu\u00e1 kh\u1ee9.<\/span><\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-235263 size-full\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/48-2.png\" alt=\"5. \u0110i\u1ec1u ki\u1ec7n ghi nh\u1eadn n\u1ee3 ph\u1ea3i tr\u1ea3\" width=\"750\" height=\"500\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/48-2.png 750w, https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/48-2-300x200.png 300w\" sizes=\"(max-width: 750px) 100vw, 750px\" \/><\/p>\n<p>&nbsp;<\/p>\n<h2><span class=\"ez-toc-section\" id=\"6_Cach_quan_ly_no_de_tranh_rui_ro\"><\/span><span style=\"color: #000000;\">6. C\u00e1ch qu\u1ea3n l\u00fd n\u1ee3 \u0111\u1ec3 tr\u00e1nh r\u1ee7i ro<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"color: #000000;\">Qu\u1ea3n l\u00fd n\u1ee3 hi\u1ec7u qu\u1ea3 l\u00e0 y\u1ebfu t\u1ed1 quan tr\u1ecdng gi\u00fap doanh nghi\u1ec7p tr\u00e1nh r\u1ee7i ro t\u00e0i ch\u00ednh. M\u1ed9t s\u1ed1 chi\u1ebfn l\u01b0\u1ee3c qu\u1ea3n l\u00fd n\u1ee3 th\u00f4ng minh bao g\u1ed3m:<\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\"><strong>X\u00e1c \u0111\u1ecbnh m\u1ee5c ti\u00eau qu\u1ea3n l\u00fd n\u1ee3<\/strong>: \u0110\u1eb7t m\u1ee5c ti\u00eau r\u00f5 r\u00e0ng nh\u01b0 gi\u1ea3m n\u1ee3 ho\u1eb7c duy tr\u00ec n\u1ee3 \u1ed5n \u0111\u1ecbnh.<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>T\u00ednh to\u00e1n kh\u1ea3 n\u0103ng thanh to\u00e1n<\/strong>: \u0110\u1ea3m b\u1ea3o doanh nghi\u1ec7p c\u00f3 \u0111\u1ee7 d\u00f2ng ti\u1ec1n \u0111\u1ec3 thanh to\u00e1n n\u1ee3 \u0111\u00fang h\u1ea1n.<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>Theo d\u00f5i v\u00e0 ph\u00e2n t\u00edch c\u00e1c kho\u1ea3n n\u1ee3<\/strong>: Ph\u00e2n t\u00edch th\u01b0\u1eddng xuy\u00ean gi\u00fap doanh nghi\u1ec7p ph\u00e1t hi\u1ec7n v\u00e0 x\u1eed l\u00fd s\u1edbm c\u00e1c v\u1ea5n \u0111\u1ec1 li\u00ean quan \u0111\u1ebfn n\u1ee3.<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>X\u00e2y d\u1ef1ng ch\u00ednh s\u00e1ch qu\u1ea3n l\u00fd n\u1ee3<\/strong>: Thi\u1ebft l\u1eadp c\u00e1c quy \u0111\u1ecbnh v\u1ec1 h\u1ea1n m\u1ee9c n\u1ee3, th\u1eddi gian thanh to\u00e1n v\u00e0 l\u00e3i su\u1ea5t.<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>\u0110\u00e0m ph\u00e1n v\u1edbi ch\u1ee7 n\u1ee3<\/strong>: Khi g\u1eb7p kh\u00f3 kh\u0103n, doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u0111\u00e0m ph\u00e1n l\u1ea1i c\u00e1c \u0111i\u1ec1u kho\u1ea3n v\u1edbi ch\u1ee7 n\u1ee3 \u0111\u1ec3 gi\u1ea3m \u00e1p l\u1ef1c t\u00e0i ch\u00ednh.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"7_Cau_hoi_thuong_gap_ve_no_phai_tra\"><\/span><span style=\"color: #000000;\">7. C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 n\u1ee3 ph\u1ea3i tr\u1ea3<br \/>\n<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"71_No_phai_tra_tai_chinh_la_gi\"><\/span><span style=\"color: #000000;\">7.1. N\u1ee3 ph\u1ea3i tr\u1ea3 t\u00e0i ch\u00ednh l\u00e0 g\u00ec?<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"color: #000000;\">N\u1ee3 t\u00e0i ch\u00ednh bao g\u1ed3m c\u00e1c kho\u1ea3n vay t\u1eeb ng\u00e2n h\u00e0ng ho\u1eb7c c\u00e1c t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh kh\u00e1c, ch\u1eb3ng h\u1ea1n nh\u01b0 vay ng\u1eafn h\u1ea1n, vay d\u00e0i h\u1ea1n, v\u00e0 tr\u00e1i phi\u1ebfu ph\u00e1t h\u00e0nh.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"72_Y_nghia_cua_viec_no_phai_tra_tang\"><\/span><span style=\"color: #000000;\">7.2. \u00dd ngh\u0129a c\u1ee7a vi\u1ec7c n\u1ee3 ph\u1ea3i tr\u1ea3 t\u0103ng?<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"color: #000000;\">Khi n\u1ee3 t\u0103ng, \u0111i\u1ec1u n\u00e0y cho th\u1ea5y doanh nghi\u1ec7p \u0111ang d\u1ef1a nhi\u1ec1u h\u01a1n v\u00e0o v\u1ed1n vay, c\u00f3 th\u1ec3 l\u00e0 \u0111\u1ec3 m\u1edf r\u1ed9ng ho\u1ea1t \u0111\u1ed9ng ho\u1eb7c g\u1eb7p kh\u00f3 kh\u0103n trong vi\u1ec7c huy \u0111\u1ed9ng v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"73_No_phai_tra_giam_phan_anh_dieu_gi\"><\/span><span style=\"color: #000000;\">7.3. N\u1ee3 ph\u1ea3i tr\u1ea3 gi\u1ea3m ph\u1ea3n \u00e1nh \u0111i\u1ec1u g\u00ec?<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"color: #000000;\">Khi n\u1ee3 ph\u1ea3i tr\u1ea3 gi\u1ea3m, \u0111i\u1ec1u n\u00e0y c\u00f3 th\u1ec3 ch\u1ec9 ra r\u1eb1ng doanh nghi\u1ec7p \u0111ang gi\u1ea3m n\u1ee3 ho\u1eb7c huy \u0111\u1ed9ng v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu \u0111\u1ec3 thanh to\u00e1n n\u1ee3, c\u1ea3i thi\u1ec7n t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh.<\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-235264 size-full\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/ktdn.jpg\" alt=\"7. C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 n\u1ee3 ph\u1ea3i tr\u1ea3 \" width=\"600\" height=\"315\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/ktdn.jpg 600w, https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/ktdn-300x158.jpg 300w\" sizes=\"(max-width: 600px) 100vw, 600px\" \/><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"color: #000000;\">Vi\u1ec7c hi\u1ec3u r\u00f5 v\u1ec1 &#8220;N\u1ee3 ph\u1ea3i tr\u1ea3&#8221; gi\u00fap doanh nghi\u1ec7p qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh hi\u1ec7u qu\u1ea3 v\u00e0 gi\u1ea3m thi\u1ec3u r\u1ee7i ro. N\u1eafm b\u1eaft c\u00e1c kh\u00e1i ni\u1ec7m v\u00e0 c\u00f4ng th\u1ee9c li\u00ean quan s\u1ebd gi\u00fap doanh nghi\u1ec7p duy tr\u00ec s\u1ef1 \u1ed5n \u0111\u1ecbnh v\u00e0 ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng. \u0110\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 th\u00eam v\u1ec1 <a href=\"https:\/\/gtax.vn\/english\/ke-toan-tron-goi\/\">d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n tr\u1ecdn g\u00f3i<\/a>, vui l\u00f2ng li\u00ean h\u1ec7 Gtax qua Hotline 0932.362.514 nh\u00e9!<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>D\u01b0\u1edbi \u0111\u00e2y l\u00e0 c\u00e1c th\u00f4ng tin m\u00e0 Gtax \u0111\u00e3 t\u1ed5ng h\u1ee3p \u0111\u1ec3 gi\u00fap b\u1ea1n gi\u1ea3i \u0111\u00e1p c\u00e2u h\u1ecfi \u201cN\u1ee3 ph\u1ea3i tr\u1ea3 l\u00e0 g\u00ec?\u201d H\u00e3y c\u00f9ng t\u00ecm hi\u1ec3u! \u0110\u00e2y l\u00e0 m\u1ed9t thu\u1eadt ng\u1eef c\u01a1 b\u1ea3n trong k\u1ebf to\u00e1n, ch\u1ec9 c\u00e1c kho\u1ea3n n\u1ee3 m\u00e0 doanh nghi\u1ec7p ph\u1ea3i thanh to\u00e1n cho c\u00e1c b\u00ean th\u1ee9 ba. Vi\u1ec7c t\u00ecm hi\u1ec3u [&#8230;]\n","protected":false},"author":1,"featured_media":234940,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-234938","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc"],"_links":{"self":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/234938"}],"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=234938"}],"version-history":[{"count":5,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/234938\/revisions"}],"predecessor-version":[{"id":235420,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/234938\/revisions\/235420"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/media\/234940"}],"wp:attachment":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/media?parent=234938"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/categories?post=234938"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/tags?post=234938"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}