{"id":15589,"date":"2026-06-04T02:10:14","date_gmt":"2026-06-04T02:10:14","guid":{"rendered":"https:\/\/mva.vn\/?p=15589"},"modified":"2026-06-04T02:14:11","modified_gmt":"2026-06-04T02:14:11","slug":"quy-dinh-moi-ve-chung-tu-thanh-toan-khong-dung-tien-mat-cho-khoan-tra-cham-tra-gop-tren-5-trieu","status":"publish","type":"post","link":"https:\/\/mva.vn\/en\/quy-dinh-moi-ve-chung-tu-thanh-toan-khong-dung-tien-mat-cho-khoan-tra-cham-tra-gop-tren-5-trieu\/","title":{"rendered":"Quy \u0111\u1ecbnh m\u1edbi v\u1ec1 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t cho kho\u1ea3n tr\u1ea3 ch\u1eadm tr\u1ea3 g\u00f3p tr\u00ean 5 tri\u1ec7u"},"content":{"rendered":"

Sorry, this entry is only available in Ti\u1ebfng Vi\u1ec7t<\/a>. For the sake of viewer convenience, the content is shown below in the alternative language. You may click the link to switch the active language.<\/p>

Vi\u1ec7c thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t \u0111ang ng\u00e0y c\u00e0ng \u0111\u01b0\u1ee3c si\u1ebft ch\u1eb7t trong c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd thu\u1ebf nh\u1eb1m \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch c\u1ee7a c\u00e1c giao d\u1ecbch kinh t\u1ebf. \u0110\u1eb7c bi\u1ec7t, t\u1eeb n\u0103m 2026, nhi\u1ec1u doanh nghi\u1ec7p, h\u1ed9 kinh doanh v\u00e0 c\u00e1 nh\u00e2n quan t\u00e2m \u0111\u1ebfn quy \u0111\u1ecbnh m\u1edbi v\u1ec1 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n mua h\u00e0ng tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb 5 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean.<\/em><\/p>\n

V\u1eady \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o trong tr\u01b0\u1eddng h\u1ee3p mua h\u00e0ng tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 th\u1ebf n\u00e0o? C\u1ea7n chu\u1ea9n b\u1ecb nh\u1eefng lo\u1ea1i ch\u1ee9ng t\u1eeb g\u00ec \u0111\u1ec3 tr\u00e1nh b\u1ecb lo\u1ea1i chi ph\u00ed v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf? B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y s\u1ebd h\u01b0\u1edbng d\u1eabn chi ti\u1ebft c\u00e1c quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t doanh nghi\u1ec7p c\u1ea7n n\u1eafm r\u00f5.<\/em><\/p>\n

I. Ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t l\u00e0 g\u00ec?<\/h2>\n
\"Quy
Quy \u0111\u1ecbnh m\u1edbi v\u1ec1 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t cho kho\u1ea3n tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p tr\u00ean 5 tri\u1ec7u<\/figcaption><\/figure>\n

1.1. Kh\u00e1i ni\u1ec7m ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t<\/h3>\n

Ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t l\u00e0 c\u00e1c t\u00e0i li\u1ec7u ch\u1ee9ng minh vi\u1ec7c thanh to\u00e1n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n th\u00f4ng qua c\u00e1c ph\u01b0\u01a1ng th\u1ee9c thanh to\u00e1n \u0111i\u1ec7n t\u1eed ho\u1eb7c chuy\u1ec3n kho\u1ea3n qua t\u1ed5 ch\u1ee9c cung \u1ee9ng d\u1ecbch v\u1ee5 thanh to\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\n

C\u00e1c h\u00ecnh th\u1ee9c thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t ph\u1ed5 bi\u1ebfn hi\u1ec7n nay g\u1ed3m:<\/p>\n

    \n
  • Chuy\u1ec3n kho\u1ea3n ng\u00e2n h\u00e0ng<\/li>\n
  • \u1ee6y nhi\u1ec7m chi<\/li>\n
  • L\u1ec7nh chi<\/li>\n
  • Th\u1ebb ng\u00e2n h\u00e0ng<\/li>\n
  • V\u00ed \u0111i\u1ec7n t\u1eed h\u1ee3p ph\u00e1p<\/li>\n
  • Thanh to\u00e1n \u0111i\u1ec7n t\u1eed qua t\u1ed5 ch\u1ee9c trung gian thanh to\u00e1n<\/li>\n<\/ul>\n

    Nh\u1eefng ch\u1ee9ng t\u1eeb n\u00e0y l\u00e0 c\u0103n c\u1ee9 quan tr\u1ecdng \u0111\u1ec3 c\u01a1 quan thu\u1ebf xem x\u00e9t \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o v\u00e0 t\u00ednh chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/p>\n

    1.2. Vai tr\u00f2 c\u1ee7a ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t<\/h3>\n

    Vi\u1ec7c c\u00f3 \u0111\u1ea7y \u0111\u1ee7 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t gi\u00fap:<\/p>\n

      \n
    • \u0110\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o<\/li>\n
    • \u0110\u01b0\u1ee3c t\u00ednh chi ph\u00ed h\u1ee3p l\u00fd khi quy\u1ebft to\u00e1n thu\u1ebf<\/li>\n
    • H\u1ea1n ch\u1ebf r\u1ee7i ro khi thanh tra thu\u1ebf<\/li>\n
    • Ch\u1ee9ng minh t\u00ednh h\u1ee3p ph\u00e1p c\u1ee7a giao d\u1ecbch<\/li>\n
    • T\u0103ng t\u00ednh minh b\u1ea1ch trong ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh<\/li>\n<\/ul>\n

      \u0110\u00e2y l\u00e0 m\u1ed9t trong nh\u1eefng \u0111i\u1ec1u ki\u1ec7n b\u1eaft bu\u1ed9c \u0111\u1ed1i v\u1edbi nhi\u1ec1u kho\u1ea3n chi c\u00f3 gi\u00e1 tr\u1ecb l\u1edbn theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt thu\u1ebf hi\u1ec7n h\u00e0nh.<\/p>\n

      II. Quy \u0111\u1ecbnh m\u1edbi v\u1ec1 kho\u1ea3n tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p tr\u00ean 5 tri\u1ec7u \u0111\u1ed3ng<\/h2>\n

      2.1. Ng\u01b0\u1ee1ng gi\u00e1 tr\u1ecb giao d\u1ecbch \u00e1p d\u1ee5ng<\/h3>\n

      Theo quy \u0111\u1ecbnh m\u1edbi \u00e1p d\u1ee5ng t\u1eeb n\u0103m 2026, \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua theo h\u00ecnh th\u1ee9c tr\u1ea3 ch\u1eadm ho\u1eb7c tr\u1ea3 g\u00f3p c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb 5 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean (\u0111\u00e3 bao g\u1ed3m thu\u1ebf GTGT), ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n v\u1ec1 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t \u0111\u1ec3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o.<\/p>\n

      Quy \u0111\u1ecbnh n\u00e0y \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng nh\u1eb1m t\u0103ng c\u01b0\u1eddng qu\u1ea3n l\u00fd c\u00e1c giao d\u1ecbch ph\u00e1t sinh trong th\u1ef1c t\u1ebf v\u00e0 h\u1ea1n ch\u1ebf t\u00ecnh tr\u1ea1ng thanh to\u00e1n ti\u1ec1n m\u1eb7t kh\u00f4ng minh b\u1ea1ch.<\/p>\n

      2.2. Tr\u01b0\u1eddng h\u1ee3p mua h\u00e0ng tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p<\/h3>\n

      Mua h\u00e0ng tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p l\u00e0 tr\u01b0\u1eddng h\u1ee3p:<\/p>\n

        \n
      • Nh\u1eadn h\u00e0ng tr\u01b0\u1edbc<\/li>\n
      • Nh\u1eadn h\u00f3a \u0111\u01a1n tr\u01b0\u1edbc<\/li>\n
      • Thanh to\u00e1n ti\u1ec1n theo nhi\u1ec1u \u0111\u1ee3t<\/li>\n
      • Thanh to\u00e1n v\u00e0o th\u1eddi \u0111i\u1ec3m sau khi nh\u1eadn h\u00e0ng<\/li>\n<\/ul>\n

        V\u00ed d\u1ee5:<\/p>\n

        Doanh nghi\u1ec7p mua m\u1ed9t thi\u1ebft b\u1ecb tr\u1ecb gi\u00e1 50 tri\u1ec7u \u0111\u1ed3ng v\u00e0 th\u1ecfa thu\u1eadn tr\u1ea3 g\u00f3p trong 10 th\u00e1ng. M\u1eb7c d\u00f9 ch\u01b0a thanh to\u00e1n to\u00e0n b\u1ed9 ngay th\u1eddi \u0111i\u1ec3m mua h\u00e0ng nh\u01b0ng v\u1eabn \u0111\u01b0\u1ee3c k\u00ea khai kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh.<\/p>\n

        2.3. \u0110i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT<\/h3>\n

        \u0110\u1ec3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb 5 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean, c\u1ea7n \u0111\u00e1p \u1ee9ng:<\/p>\n

          \n
        • C\u00f3 h\u00f3a \u0111\u01a1n GTGT h\u1ee3p ph\u00e1p<\/li>\n
        • C\u00f3 h\u1ee3p \u0111\u1ed3ng mua b\u00e1n th\u1ec3 hi\u1ec7n h\u00ecnh th\u1ee9c tr\u1ea3 ch\u1eadm ho\u1eb7c tr\u1ea3 g\u00f3p<\/li>\n
        • C\u00f3 ch\u1ee9ng t\u1eeb giao nh\u1eadn h\u00e0ng h\u00f3a ho\u1eb7c nghi\u1ec7m thu d\u1ecbch v\u1ee5<\/li>\n
        • C\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t theo \u0111\u00fang th\u1eddi h\u1ea1n cam k\u1ebft<\/li>\n<\/ul>\n

          N\u1ebfu kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t, doanh nghi\u1ec7p c\u00f3 th\u1ec3 b\u1ecb \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m s\u1ed1 thu\u1ebf GTGT \u0111\u00e3 kh\u1ea5u tr\u1eeb.<\/p>\n

          III. C\u00e1c lo\u1ea1i ch\u1ee9ng t\u1eeb c\u1ea7n chu\u1ea9n b\u1ecb<\/h2>\n

          3.1. H\u1ee3p \u0111\u1ed3ng mua b\u00e1n tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p<\/h3>\n

          H\u1ee3p \u0111\u1ed3ng c\u1ea7n th\u1ec3 hi\u1ec7n r\u00f5:<\/p>\n

            \n
          • Th\u00f4ng tin b\u00ean mua v\u00e0 b\u00ean b\u00e1n<\/li>\n
          • Gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng<\/li>\n
          • Ph\u01b0\u01a1ng th\u1ee9c thanh to\u00e1n<\/li>\n
          • Th\u1eddi h\u1ea1n thanh to\u00e1n<\/li>\n
          • S\u1ed1 l\u1ea7n thanh to\u00e1n<\/li>\n<\/ul>\n

            \u0110\u00e2y l\u00e0 c\u0103n c\u1ee9 quan tr\u1ecdng ch\u1ee9ng minh giao d\u1ecbch tr\u1ea3 ch\u1eadm ho\u1eb7c tr\u1ea3 g\u00f3p l\u00e0 c\u00f3 th\u1eadt.<\/p>\n

            3.2. H\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng<\/h3>\n

            H\u00f3a \u0111\u01a1n ph\u1ea3i:<\/p>\n

              \n
            • L\u1eadp \u0111\u00fang th\u1eddi \u0111i\u1ec3m<\/li>\n
            • \u0110\u00fang th\u00f4ng tin doanh nghi\u1ec7p<\/li>\n
            • \u0110\u00fang gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5<\/li>\n
            • \u0110\u00fang quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/li>\n<\/ul>\n

              N\u1ebfu h\u00f3a \u0111\u01a1n kh\u00f4ng h\u1ee3p l\u1ec7, doanh nghi\u1ec7p s\u1ebd kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf.<\/p>\n

              3.3. Ch\u1ee9ng t\u1eeb chuy\u1ec3n kho\u1ea3n<\/h3>\n

              C\u00e1c ch\u1ee9ng t\u1eeb \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn bao g\u1ed3m:<\/p>\n

                \n
              • Gi\u1ea5y b\u00e1o N\u1ee3 c\u1ee7a ng\u00e2n h\u00e0ng<\/li>\n
              • \u1ee6y nhi\u1ec7m chi<\/li>\n
              • Sao k\u00ea t\u00e0i kho\u1ea3n<\/li>\n
              • Bi\u00ean nh\u1eadn giao d\u1ecbch \u0111i\u1ec7n t\u1eed<\/li>\n
              • Ch\u1ee9ng t\u1eeb thanh to\u00e1n qua c\u1ed5ng thanh to\u00e1n h\u1ee3p ph\u00e1p<\/li>\n<\/ul>\n

                Th\u00f4ng tin tr\u00ean ch\u1ee9ng t\u1eeb ph\u1ea3i th\u1ec3 hi\u1ec7n r\u00f5:<\/p>\n

                  \n
                • T\u00ean \u0111\u01a1n v\u1ecb chuy\u1ec3n ti\u1ec1n<\/li>\n
                • T\u00ean \u0111\u01a1n v\u1ecb nh\u1eadn ti\u1ec1n<\/li>\n
                • N\u1ed9i dung thanh to\u00e1n<\/li>\n
                • S\u1ed1 ti\u1ec1n thanh to\u00e1n<\/li>\n<\/ul>\n

                  3.4. Bi\u00ean b\u1ea3n b\u00e0n giao ho\u1eb7c nghi\u1ec7m thu<\/h3>\n

                  \u0110\u1ed1i v\u1edbi:<\/p>\n

                    \n
                  • M\u00e1y m\u00f3c thi\u1ebft b\u1ecb<\/li>\n
                  • C\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng<\/li>\n
                  • D\u1ecbch v\u1ee5 ho\u00e0n th\u00e0nh<\/li>\n<\/ul>\n

                    Doanh nghi\u1ec7p n\u00ean l\u01b0u th\u00eam:<\/p>\n

                      \n
                    • Bi\u00ean b\u1ea3n giao nh\u1eadn<\/li>\n
                    • Bi\u00ean b\u1ea3n nghi\u1ec7m thu<\/li>\n
                    • Phi\u1ebfu xu\u1ea5t kho<\/li>\n
                    • Phi\u1ebfu giao h\u00e0ng<\/li>\n<\/ul>\n

                      Nh\u1eb1m ch\u1ee9ng minh giao d\u1ecbch \u0111\u00e3 th\u1ef1c t\u1ebf ph\u00e1t sinh.<\/p>\n

                      IV. Nh\u1eefng tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT<\/h2>\n

                      4.1. Thanh to\u00e1n b\u1eb1ng ti\u1ec1n m\u1eb7t<\/h3>\n

                      N\u1ebfu \u0111\u1ebfn th\u1eddi h\u1ea1n thanh to\u00e1n m\u00e0 doanh nghi\u1ec7p thanh to\u00e1n b\u1eb1ng ti\u1ec1n m\u1eb7t cho kho\u1ea3n mua h\u00e0ng thu\u1ed9c di\u1ec7n b\u1eaft bu\u1ed9c thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t th\u00ec s\u1ebd kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o.<\/p>\n

                      \u0110\u00e2y l\u00e0 l\u1ed7i r\u1ea5t ph\u1ed5 bi\u1ebfn khi quy\u1ebft to\u00e1n thu\u1ebf.<\/p>\n

                      4.2. Chuy\u1ec3n kho\u1ea3n kh\u00f4ng \u0111\u00fang \u0111\u1ed1i t\u01b0\u1ee3ng<\/h3>\n

                      M\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p:<\/p>\n

                        \n
                      • Chuy\u1ec3n kho\u1ea3n cho c\u00e1 nh\u00e2n<\/li>\n
                      • Chuy\u1ec3n kho\u1ea3n cho t\u00e0i kho\u1ea3n kh\u00f4ng ph\u1ea3i c\u1ee7a b\u00ean b\u00e1n<\/li>\n
                      • Thanh to\u00e1n qua b\u00ean th\u1ee9 ba kh\u00f4ng \u0111\u00fang quy \u0111\u1ecbnh<\/li>\n<\/ul>\n

                        C\u00f3 th\u1ec3 b\u1ecb c\u01a1 quan thu\u1ebf lo\u1ea1i kh\u1ecfi \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb.<\/p>\n

                        4.3. Kh\u00f4ng c\u00f3 ch\u1ee9ng t\u1eeb ch\u1ee9ng minh giao d\u1ecbch<\/h3>\n

                        D\u00f9 c\u00f3 chuy\u1ec3n kho\u1ea3n nh\u01b0ng kh\u00f4ng c\u00f3:<\/p>\n

                          \n
                        • H\u1ee3p \u0111\u1ed3ng<\/li>\n
                        • H\u00f3a \u0111\u01a1n<\/li>\n
                        • Ch\u1ee9ng t\u1eeb giao nh\u1eadn<\/li>\n<\/ul>\n

                          Th\u00ec giao d\u1ecbch v\u1eabn c\u00f3 nguy c\u01a1 b\u1ecb xu\u1ea5t to\u00e1n khi ki\u1ec3m tra thu\u1ebf.<\/p>\n

                          V. Nh\u1eefng l\u01b0u \u00fd quan tr\u1ecdng \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p<\/h2>\n

                          5.1. Theo d\u00f5i th\u1eddi h\u1ea1n thanh to\u00e1n<\/h3>\n

                          Doanh nghi\u1ec7p c\u1ea7n qu\u1ea3n l\u00fd ch\u1eb7t ch\u1ebd c\u00e1c h\u1ee3p \u0111\u1ed3ng tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o th\u1ef1c hi\u1ec7n thanh to\u00e1n \u0111\u00fang cam k\u1ebft.<\/p>\n

                          N\u1ebfu qu\u00e1 th\u1eddi h\u1ea1n m\u00e0 ch\u01b0a c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t, c\u01a1 quan thu\u1ebf c\u00f3 th\u1ec3 y\u00eau c\u1ea7u \u0111i\u1ec1u ch\u1ec9nh thu\u1ebf GTGT \u0111\u00e3 k\u00ea khai kh\u1ea5u tr\u1eeb.<\/p>\n

                          5.2. L\u01b0u tr\u1eef h\u1ed3 s\u01a1 \u0111\u1ea7y \u0111\u1ee7<\/h3>\n

                          B\u1ed9 h\u1ed3 s\u01a1 n\u00ean l\u01b0u g\u1ed3m:<\/p>\n

                            \n
                          • H\u1ee3p \u0111\u1ed3ng<\/li>\n
                          • H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/li>\n
                          • Bi\u00ean b\u1ea3n giao nh\u1eadn<\/li>\n
                          • Ch\u1ee9ng t\u1eeb chuy\u1ec3n kho\u1ea3n<\/li>\n
                          • Ph\u1ee5 l\u1ee5c h\u1ee3p \u0111\u1ed3ng (n\u1ebfu c\u00f3)<\/li>\n<\/ul>\n

                            Vi\u1ec7c l\u01b0u tr\u1eef \u0111\u1ea7y \u0111\u1ee7 gi\u00fap doanh nghi\u1ec7p d\u1ec5 d\u00e0ng gi\u1ea3i tr\u00ecnh khi thanh tra ho\u1eb7c ki\u1ec3m tra thu\u1ebf.<\/p>\n

                            5.3. Ki\u1ec3m tra n\u1ed9i dung chuy\u1ec3n kho\u1ea3n<\/h3>\n

                            Khi thanh to\u00e1n n\u00ean ghi r\u00f5:<\/p>\n

                              \n
                            • Thanh to\u00e1n ti\u1ec1n h\u00e0ng<\/li>\n
                            • Thanh to\u00e1n theo h\u1ee3p \u0111\u1ed3ng s\u1ed1…<\/li>\n
                            • Thanh to\u00e1n \u0111\u1ee3t…<\/li>\n<\/ul>\n

                              \u0110i\u1ec1u n\u00e0y gi\u00fap ch\u1ee9ng minh m\u1ed1i li\u00ean h\u1ec7 gi\u1eefa ch\u1ee9ng t\u1eeb ng\u00e2n h\u00e0ng v\u00e0 giao d\u1ecbch mua b\u00e1n.<\/p>\n

                              VI. M\u1ed9t s\u1ed1 c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p<\/h2>\n

                              6.1. Mua h\u00e0ng tr\u1ea3 g\u00f3p tr\u00ean 5 tri\u1ec7u \u0111\u1ed3ng c\u00f3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf ngay kh\u00f4ng?<\/h3>\n

                              C\u00f3. Doanh nghi\u1ec7p v\u1eabn \u0111\u01b0\u1ee3c k\u00ea khai kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o khi nh\u1eadn h\u00f3a \u0111\u01a1n n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh v\u00e0 th\u1ef1c hi\u1ec7n thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t \u0111\u00fang th\u1eddi h\u1ea1n.<\/p>\n

                              6.2. Thanh to\u00e1n nhi\u1ec1u l\u1ea7n c\u00f3 \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn kh\u00f4ng?<\/h3>\n

                              C\u00f3. Tr\u01b0\u1eddng h\u1ee3p tr\u1ea3 g\u00f3p ho\u1eb7c tr\u1ea3 ch\u1eadm theo nhi\u1ec1u \u0111\u1ee3t th\u00ec c\u00e1c \u0111\u1ee3t thanh to\u00e1n \u0111\u1ec1u ph\u1ea3i th\u1ef1c hi\u1ec7n b\u1eb1ng ph\u01b0\u01a1ng th\u1ee9c kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t.<\/p>\n

                              6.3. Chuy\u1ec3n kho\u1ea3n t\u1eeb t\u00e0i kho\u1ea3n c\u00e1 nh\u00e2n c\u1ee7a gi\u00e1m \u0111\u1ed1c c\u00f3 \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn kh\u00f4ng?<\/h3>\n

                              T\u00f9y t\u1eebng tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 v\u00e0 h\u1ed3 s\u01a1 ch\u1ee9ng minh. Tuy nhi\u00ean doanh nghi\u1ec7p n\u00ean thanh to\u00e1n t\u1eeb t\u00e0i kho\u1ea3n \u0111\u1ee9ng t\u00ean doanh nghi\u1ec7p \u0111\u1ec3 h\u1ea1n ch\u1ebf r\u1ee7i ro thu\u1ebf.<\/p>\n

                              6.4. Thanh to\u00e1n qua v\u00ed \u0111i\u1ec7n t\u1eed c\u00f3 \u0111\u01b0\u1ee3c xem l\u00e0 thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t kh\u00f4ng?<\/h3>\n

                              N\u1ebfu \u0111\u00e1p \u1ee9ng quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thanh to\u00e1n \u0111i\u1ec7n t\u1eed v\u00e0 c\u00f3 \u0111\u1ea7y \u0111\u1ee7 ch\u1ee9ng t\u1eeb ch\u1ee9ng minh giao d\u1ecbch th\u00ec c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c xem x\u00e9t ch\u1ea5p nh\u1eadn.<\/p>\n

                              VII. K\u1ebft lu\u1eadn<\/h2>\n

                              Quy \u0111\u1ecbnh m\u1edbi v\u1ec1 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t cho kho\u1ea3n tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p tr\u00ean 5 tri\u1ec7u \u0111\u1ed3ng \u0111\u1eb7t ra y\u00eau c\u1ea7u cao h\u01a1n \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p trong vi\u1ec7c qu\u1ea3n l\u00fd h\u1ed3 s\u01a1 v\u00e0 ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n. \u0110\u1ec3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o v\u00e0 tr\u00e1nh r\u1ee7i ro khi thanh tra thu\u1ebf, doanh nghi\u1ec7p c\u1ea7n b\u1ea3o \u0111\u1ea3m \u0111\u1ea7y \u0111\u1ee7 h\u00f3a \u0111\u01a1n, h\u1ee3p \u0111\u1ed3ng, ch\u1ee9ng t\u1eeb giao nh\u1eadn v\u00e0 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t theo \u0111\u00fang quy \u0111\u1ecbnh.<\/p>\n

                              Vi\u1ec7c ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t quy tr\u00ecnh thanh to\u00e1n, l\u01b0u tr\u1eef h\u1ed3 s\u01a1 v\u00e0 th\u1ef1c hi\u1ec7n giao d\u1ecbch qua ng\u00e2n h\u00e0ng kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt m\u00e0 c\u00f2n g\u00f3p ph\u1ea7n n\u00e2ng cao t\u00ednh minh b\u1ea1ch v\u00e0 hi\u1ec7u qu\u1ea3 trong ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh.<\/p>","protected":false},"excerpt":{"rendered":"

                              Sorry, this entry is only available in Ti\u1ebfng Vi\u1ec7t. For the sake of viewer convenience, the content is shown below in the alternative language. You may click the link to switch the active language.Vi\u1ec7c thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t \u0111ang ng\u00e0y c\u00e0ng \u0111\u01b0\u1ee3c si\u1ebft ch\u1eb7t trong c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd thu\u1ebf nh\u1eb1m \u0111\u1ea3m b\u1ea3o..<\/p>\n","protected":false},"author":1,"featured_media":15590,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-15589","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc"],"acf":[],"yoast_head":"\n<\/title>\n<meta name=\"description\" content=\"C\u1eadp nh\u1eadt quy \u0111\u1ecbnh m\u1edbi v\u1ec1 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t cho kho\u1ea3n tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p tr\u00ean 5 tri\u1ec7u \u0111\u1ed3ng n\u0103m 2026. 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