{"id":9111,"date":"2024-11-08T09:41:22","date_gmt":"2024-11-08T09:41:22","guid":{"rendered":"https:\/\/mva.vn\/?p=9111"},"modified":"2024-11-08T09:41:22","modified_gmt":"2024-11-08T09:41:22","slug":"mo-tai-khoan-ngan-hang-cho-doanh-nghiep-co-bat-buoc-khong","status":"publish","type":"post","link":"https:\/\/mva.vn\/en\/mo-tai-khoan-ngan-hang-cho-doanh-nghiep-co-bat-buoc-khong\/","title":{"rendered":"M\u1edf t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng cho doanh nghi\u1ec7p c\u00f3 b\u1eaft bu\u1ed9c kh\u00f4ng?"},"content":{"rendered":"<p class=\"qtranxs-available-languages-message qtranxs-available-languages-message-en\">Sorry, this entry is only available in <a href=\"https:\/\/mva.vn\/vi\/wp-json\/wp\/v2\/posts\/9111\" class=\"qtranxs-available-language-link qtranxs-available-language-link-vi\" title=\"Ti\u1ebfng Vi\u1ec7t\">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><span style=\"font-weight: 400;\">C\u00f3 b\u1eaft bu\u1ed9c m\u1edf t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng c\u00f4ng ty, doanh nghi\u1ec7p kh\u00f4ng? C\u00e1ch s\u1eed d\u1ee5ng t\u00e0i kho\u1ea3n c\u00f4ng ty ra sao? L\u1ee3i \u00edch mang l\u1ea1i \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p nh\u01b0 th\u1ebf n\u00e0o? T\u1ea5t c\u1ea3 s\u1ebd \u0111\u01b0\u1ee3c <span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/mva.vn\/\"><strong>MVA Vi\u1ec7t Nam<\/strong><\/a><\/span> gi\u1ea3i \u0111\u00e1p trong n\u1ed9i dung b\u00e0i vi\u1ebft \u0111\u00e2y. T\u00ecm hi\u1ec3u ngay nh\u00e9.<\/span><\/p>\n<h2>I. T\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng c\u00f4ng ty, doanh nghi\u1ec7p l\u00e0 g\u00ec?<\/h2>\n<p><span style=\"font-weight: 400;\">T\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng c\u00f4ng ty, doanh nghi\u1ec7p l\u00e0 t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng \u0111\u01b0\u1ee3c m\u1edf d\u00e0nh ri\u00eang cho c\u00e1c t\u1ed5 ch\u1ee9c kinh doanh, c\u00f4ng ty ho\u1eb7c doanh nghi\u1ec7p. T\u00e0i kho\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c d\u00f9ng ch\u1ee7 y\u1ebfu \u0111\u1ec3 ph\u1ee5c v\u1ee5 cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh li\u00ean quan \u0111\u1ebfn kinh doanh, nh\u01b0 thanh to\u00e1n cho nh\u00e0 cung c\u1ea5p, nh\u1eadn thanh to\u00e1n t\u1eeb kh\u00e1ch h\u00e0ng, qu\u1ea3n l\u00fd d\u00f2ng ti\u1ec1n v\u00e0 th\u1ef1c hi\u1ec7n c\u00e1c ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh nh\u01b0 n\u1ed9p thu\u1ebf, tr\u1ea3 l\u01b0\u01a1ng cho nh\u00e2n vi\u00ean.<\/span><\/p>\n<figure id=\"attachment_9114\" aria-describedby=\"caption-attachment-9114\" style=\"width: 700px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-9114\" src=\"https:\/\/mva.vn\/wp-content\/uploads\/2024\/11\/mo-tai-khoan-ngan-hang-cho-doanh-nghiep-2.jpg\" alt=\"\" width=\"700\" height=\"469\" srcset=\"https:\/\/mva.vn\/wp-content\/uploads\/2024\/11\/mo-tai-khoan-ngan-hang-cho-doanh-nghiep-2.jpg 900w, https:\/\/mva.vn\/wp-content\/uploads\/2024\/11\/mo-tai-khoan-ngan-hang-cho-doanh-nghiep-2-597x400.jpg 597w, https:\/\/mva.vn\/wp-content\/uploads\/2024\/11\/mo-tai-khoan-ngan-hang-cho-doanh-nghiep-2-768x515.jpg 768w\" sizes=\"auto, (max-width: 700px) 100vw, 700px\" \/><figcaption id=\"caption-attachment-9114\" class=\"wp-caption-text\"><em>M\u1edf t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng cho doanh nghi\u1ec7p c\u00f3 b\u1eaft bu\u1ed9c kh\u00f4ng?<\/em><\/figcaption><\/figure>\n<h3>1.1 \u0110\u1eb7c \u0111i\u1ec3m c\u1ee7a t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng c\u00f4ng ty, doanh nghi\u1ec7p<\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>T\u00e1ch bi\u1ec7t t\u00e0i ch\u00ednh c\u00e1 nh\u00e2n v\u00e0 doanh nghi\u1ec7p<\/b><span style=\"font-weight: 400;\">: T\u00e0i kho\u1ea3n doanh nghi\u1ec7p gi\u00fap doanh nghi\u1ec7p d\u1ec5 d\u00e0ng t\u00e1ch bi\u1ec7t d\u00f2ng ti\u1ec1n kinh doanh v\u1edbi d\u00f2ng ti\u1ec1n c\u00e1 nh\u00e2n, \u0111\u1ea3m b\u1ea3o minh b\u1ea1ch trong qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ph\u1ee5c v\u1ee5 cho c\u00e1c giao d\u1ecbch l\u1edbn v\u00e0 ngh\u0129a v\u1ee5 ph\u00e1p l\u00fd<\/b><span style=\"font-weight: 400;\">: T\u00e0i kho\u1ea3n doanh nghi\u1ec7p th\u01b0\u1eddng \u0111\u01b0\u1ee3c d\u00f9ng cho c\u00e1c giao d\u1ecbch c\u00f3 gi\u00e1 tr\u1ecb l\u1edbn v\u00e0 ph\u1ee5c v\u1ee5 cho c\u00e1c ngh\u0129a v\u1ee5 ph\u00e1p l\u00fd nh\u01b0 n\u1ed9p thu\u1ebf v\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. \u0110i\u1ec1u n\u00e0y \u0111\u1eb7c bi\u1ec7t quan tr\u1ecdng v\u1edbi c\u00e1c doanh nghi\u1ec7p trong l\u0129nh v\u1ef1c c\u00f3 quy \u0111\u1ecbnh ch\u1eb7t ch\u1ebd nh\u01b0 thu\u1ed1c l\u00e1, r\u01b0\u1ee3u bia, v.v.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>T\u0103ng \u0111\u1ed9 tin c\u1eady v\u00e0 t\u00ednh chuy\u00ean nghi\u1ec7p<\/b><span style=\"font-weight: 400;\">: Vi\u1ec7c s\u1eed d\u1ee5ng t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng doanh nghi\u1ec7p gi\u00fap t\u0103ng t\u00ednh chuy\u00ean nghi\u1ec7p v\u00e0 uy t\u00edn trong m\u1eaft kh\u00e1ch h\u00e0ng v\u00e0 \u0111\u1ed1i t\u00e1c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>D\u1ec5 d\u00e0ng ti\u1ebfp c\u1eadn c\u00e1c d\u1ecbch v\u1ee5 t\u00e0i ch\u00ednh doanh nghi\u1ec7p<\/b><span style=\"font-weight: 400;\">: C\u00e1c ng\u00e2n h\u00e0ng th\u01b0\u1eddng cung c\u1ea5p nh\u1eefng d\u1ecbch v\u1ee5 \u0111\u1eb7c bi\u1ec7t cho t\u00e0i kho\u1ea3n doanh nghi\u1ec7p nh\u01b0 vay v\u1ed1n \u01b0u \u0111\u00e3i, chi\u1ebft kh\u1ea5u thanh to\u00e1n, b\u1ea3o l\u00e3nh thanh to\u00e1n, v\u00e0 nhi\u1ec1u d\u1ecbch v\u1ee5 t\u00e0i ch\u00ednh kh\u00e1c \u0111\u1ec3 h\u1ed7 tr\u1ee3 ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/span><\/li>\n<\/ul>\n<p><em>C\u00f3 th\u1ec3 b\u1ea1n quan t\u00e2m &gt;&gt; <span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/mva.vn\/mau-giay-uy-quyen-dang-ky-kinh-doanh-moi-nhat\/\"><strong>M\u1eabu gi\u1ea5y \u1ee7y quy\u1ec1n \u0111\u0103ng k\u00fd kinh doanh<\/strong><\/a><\/span><\/em><\/p>\n<h2>II. C\u00f3 b\u1eaft bu\u1ed9c m\u1edf t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng c\u1ee7a c\u00f4ng ty, doanh nghi\u1ec7p kh\u00f4ng?<\/h2>\n<p><span style=\"font-weight: 400;\">Vi\u1ec7c m\u1edf t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng cho c\u00f4ng ty ho\u1eb7c doanh nghi\u1ec7p kh\u00f4ng b\u1eaft bu\u1ed9c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt Vi\u1ec7t Nam, nh\u01b0ng n\u00f3 r\u1ea5t c\u1ea7n thi\u1ebft v\u00e0 mang l\u1ea1i nhi\u1ec1u l\u1ee3i \u00edch quan tr\u1ecdng, \u0111\u1eb7c bi\u1ec7t \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p mu\u1ed1n m\u1edf nh\u00e0 ph\u00e2n ph\u1ed1i thu\u1ed1c l\u00e1.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">D\u01b0\u1edbi \u0111\u00e2y l\u00e0 c\u00e1c l\u00fd do v\u00e0 l\u1ee3i \u00edch c\u1ee7a vi\u1ec7c m\u1edf t\u00e0i kho\u1ea3n doanh nghi\u1ec7p:<\/span><\/p>\n<ol>\n<li><strong> Tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh v\u1ec1 thanh to\u00e1n<\/strong><\/li>\n<\/ol>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Theo Ngh\u1ecb \u0111\u1ecbnh 126\/2020\/N\u0110-CP, c\u00e1c doanh nghi\u1ec7p khi th\u1ef1c hi\u1ec7n c\u00e1c giao d\u1ecbch t\u00e0i ch\u00ednh (bao g\u1ed3m n\u1ed9p thu\u1ebf, tr\u1ea3 l\u01b0\u01a1ng, ho\u1eb7c c\u00e1c kho\u1ea3n giao d\u1ecbch l\u1edbn) \u0111\u1ec1u \u0111\u01b0\u1ee3c khuy\u1ebfn kh\u00edch v\u00e0 \u0111\u00f4i khi y\u00eau c\u1ea7u s\u1eed d\u1ee5ng t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng doanh nghi\u1ec7p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">V\u1edbi ng\u00e0nh thu\u1ed1c l\u00e1, giao d\u1ecbch kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t gi\u00fap qu\u1ea3n l\u00fd minh b\u1ea1ch d\u00f2ng ti\u1ec1n v\u00e0 gi\u1ea3m thi\u1ec3u r\u1ee7i ro v\u1ec1 ph\u00e1p l\u00fd.<\/span><\/li>\n<\/ul>\n<ol start=\"2\">\n<li><strong> Thu\u1eadn ti\u1ec7n trong qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh<\/strong><\/li>\n<\/ol>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00e0i kho\u1ea3n doanh nghi\u1ec7p gi\u00fap t\u00e1ch bi\u1ec7t t\u00e0i ch\u00ednh c\u00e1 nh\u00e2n v\u00e0 t\u00e0i ch\u00ednh doanh nghi\u1ec7p, d\u1ec5 d\u00e0ng trong vi\u1ec7c theo d\u00f5i chi ph\u00ed, doanh thu, v\u00e0 l\u1ee3i nhu\u1eadn.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u00e2y c\u0169ng l\u00e0 m\u1ed9t y\u00eau c\u1ea7u c\u1ea7n thi\u1ebft n\u1ebfu b\u1ea1n c\u1ea7n th\u1ef1c hi\u1ec7n c\u00e1c giao d\u1ecbch l\u1edbn, nh\u01b0 nh\u1eadp h\u00e0ng ho\u1eb7c tr\u1ea3 cho nh\u00e0 cung c\u1ea5p.<\/span><\/li>\n<\/ul>\n<ol start=\"3\">\n<li><strong> T\u0103ng \u0111\u1ed9 tin c\u1eady v\u1edbi kh\u00e1ch h\u00e0ng v\u00e0 \u0111\u1ed1i t\u00e1c<\/strong><\/li>\n<\/ol>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng doanh nghi\u1ec7p gi\u00fap t\u0103ng \u0111\u1ed9 uy t\u00edn v\u00e0 t\u00ednh chuy\u00ean nghi\u1ec7p trong m\u1eaft \u0111\u1ed1i t\u00e1c v\u00e0 kh\u00e1ch h\u00e0ng, \u0111\u1eb7c bi\u1ec7t khi th\u1ef1c hi\u1ec7n c\u00e1c giao d\u1ecbch l\u1edbn.<\/span><\/li>\n<\/ul>\n<ol start=\"4\">\n<li><strong> \u0110\u00e1p \u1ee9ng y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan thu\u1ebf<\/strong><\/li>\n<\/ol>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Vi\u1ec7c c\u00f3 t\u00e0i kho\u1ea3n c\u00f4ng ty s\u1ebd gi\u00fap c\u01a1 quan thu\u1ebf d\u1ec5 d\u00e0ng h\u01a1n trong vi\u1ec7c qu\u1ea3n l\u00fd v\u00e0 gi\u00e1m s\u00e1t c\u00e1c ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p, \u0111\u1eb7c bi\u1ec7t v\u1edbi nh\u1eefng ng\u00e0nh h\u00e0ng nh\u01b0 thu\u1ed1c l\u00e1 th\u01b0\u1eddng \u0111\u01b0\u1ee3c qu\u1ea3n l\u00fd ch\u1eb7t ch\u1ebd.<\/span><\/li>\n<\/ul>\n<ol start=\"5\">\n<li><strong> H\u1ed7 tr\u1ee3 vay v\u1ed1n v\u00e0 c\u00e1c d\u1ecbch v\u1ee5 t\u00e0i ch\u00ednh<\/strong><\/li>\n<\/ol>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">V\u1edbi t\u00e0i kho\u1ea3n doanh nghi\u1ec7p, c\u00f4ng ty d\u1ec5 d\u00e0ng ti\u1ebfp c\u1eadn c\u00e1c d\u1ecbch v\u1ee5 t\u00e0i ch\u00ednh v\u00e0 h\u1ed7 tr\u1ee3 vay v\u1ed1n, nh\u1ea5t l\u00e0 khi b\u1ea1n mu\u1ed1n m\u1edf r\u1ed9ng quy m\u00f4 ph\u00e2n ph\u1ed1i thu\u1ed1c l\u00e1.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">V\u00ec nh\u1eefng l\u1ee3i \u00edch tr\u00ean, m\u1eb7c d\u00f9 kh\u00f4ng b\u1eaft bu\u1ed9c, vi\u1ec7c m\u1edf t\u00e0i kho\u1ea3n doanh nghi\u1ec7p v\u1eabn l\u00e0 m\u1ed9t b\u01b0\u1edbc c\u1ea7n thi\u1ebft gi\u00fap qu\u1ea3n l\u00fd v\u00e0 ph\u00e1t tri\u1ec3n ho\u1ea1t \u0111\u1ed9ng kinh doanh hi\u1ec7u qu\u1ea3 h\u01a1n.<\/span><\/p>\n<h2>III. M\u1edf t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng c\u00f4ng ty, doanh nghi\u1ec7p \u0111\u1ec3 l\u00e0m g\u00ec?<\/h2>\n<p><span style=\"font-weight: 400;\">Vi\u1ec7c m\u1edf t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng cho c\u00f4ng ty, doanh nghi\u1ec7p s\u1ebd r\u1ea5t thu\u1eadn l\u1ee3i cho c\u00e1c vi\u1ec7c d\u01b0\u1edbi \u0111\u00e2y khi ho\u1ea1t \u0111\u1ed9ng:<\/span><\/p>\n<p><b>=&gt; Vi\u1ec7c s\u1eed d\u1ee5ng t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng mang l\u1ea1i nh\u1eefng gi\u00e1 tr\u1ecb sau cho doanh nghi\u1ec7p:<\/b><\/p>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ed9p thu\u1ebf m\u00f4n b\u00e0i, thu\u1ebf GTGT, thu\u1ebf TNDN\u2026 m\u00e0 kh\u00f4ng ph\u1ea3i \u0111\u1ebfn ng\u00e2n h\u00e0ng ho\u1eb7c kho b\u1ea1c;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1ec3 hi\u1ec7n t\u00ednh chuy\u00ean nghi\u1ec7p c\u1ee7a doanh nghi\u1ec7p tr\u01b0\u1edbc \u0111\u1ed1i t\u00e1c v\u00e0 kh\u00e1ch h\u00e0ng;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu\u1eadn ti\u1ec7n trong giao d\u1ecbch v\u1edbi kh\u00e1ch h\u00e0ng, ti\u1ebft ki\u1ec7m th\u1eddi gian, chi ph\u00ed;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ki\u1ec3m so\u00e1t, qu\u1ea3n l\u00fd t\u1ed1t vi\u1ec7c chi ti\u00eau c\u0169ng nh\u01b0 v\u1ea5n \u0111\u1ec1 t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ee9ng minh h\u1ee3p l\u1ec7 \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 t\u1eebng l\u1ea7n c\u00f3 gi\u00e1 tr\u1ecb thanh to\u00e1n t\u1eeb 20 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean.<\/span><\/li>\n<\/ol>\n<p><b>=&gt; M\u1edf t\u00e0i kho\u1ea3n doanh nghi\u1ec7p \u0111\u1ec3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN)<\/b><\/p>\n<p><span style=\"font-weight: 400;\">Theo Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, thu\u1ebf thu nh\u1eadp c\u1ee7a m\u1ed9t doanh nghi\u1ec7p s\u1ebd c\u00f3 nh\u1eefng kho\u1ea3n kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u00e0 nh\u1eefng kho\u1ea3n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 5 \u0110i\u1ec1u 1 Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p s\u1eeda \u0111\u1ed5i n\u0103m 2013, Kho\u1ea3n 2 \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 s\u1ed1 119\/2014\/TT-BTC c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn v\u1ec1 thu\u1ebf TNDN v\u00e0 Kho\u1ea3n 3 \u0110i\u1ec1u 1 Lu\u1eadt s\u1ed1 71\/2014\/QH13 v\u1ec1 thu\u1ebf s\u1eeda \u0111\u1ed5i 2014, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c tr\u1eeb m\u1ecdi kho\u1ea3n chi khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau \u0111\u00e2y:<\/span><\/p>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kho\u1ea3n chi th\u1ef1c t\u1ebf ph\u00e1t sinh li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a doanh nghi\u1ec7p; kho\u1ea3n chi cho ho\u1ea1t \u0111\u1ed9ng gi\u00e1o d\u1ee5c ngh\u1ec1 nghi\u1ec7p; kho\u1ea3n chi th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 qu\u1ed1c ph\u00f2ng, an ninh c\u1ee7a doanh nghi\u1ec7p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kho\u1ea3n chi c\u00f3 \u0111\u1ee7 ho\u00e1 \u0111\u01a1n, ch\u1ee9ng t\u1eeb theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. \u0110\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 t\u1eebng l\u1ea7n c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb 20.000.000 \u0111\u1ed3ng tr\u1edf l\u00ean ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t (ngh\u0129a l\u00e0 ph\u1ea3i giao d\u1ecbch b\u1eb1ng t\u00e0i kho\u1ea3n doanh nghi\u1ec7p). Tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng b\u1eaft bu\u1ed9c ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t theo quy \u0111\u1ecbnh.<\/span><\/li>\n<\/ol>\n<p><b>=&gt; M\u1edf t\u00e0i kho\u1ea3n doanh nghi\u1ec7p \u0111\u1ec3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT)<\/b><\/p>\n<p><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh c\u1ee7a Th\u00f4ng t\u01b0 173\/2016 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung, Th\u00f4ng t\u01b0 219\/2013\/TT-BTC v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 209\/2013\/N\u0110-CP do B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh th\u00ec \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o ph\u1ea3i c\u00f3:<\/span><\/p>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o (bao g\u1ed3m c\u1ea3 h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u) t\u1eeb 20.000.000 \u0111\u1ed3ng tr\u1edf l\u00ean, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p t\u1ed5ng gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o t\u1eebng l\u1ea7n theo h\u00f3a \u0111\u01a1n d\u01b0\u1edbi 20.000.000 \u0111\u1ed3ng theo gi\u00e1 \u0111\u00e3 c\u00f3 thu\u1ebf GTGT. Ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t g\u1ed3m ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng v\u00e0 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t kh\u00e1c;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng \u0111\u01b0\u1ee3c hi\u1ec3u l\u00e0 ch\u1ee9ng t\u1eeb ch\u1ee9ng minh vi\u1ec7c chuy\u1ec3n ti\u1ec1n t\u1eeb t\u00e0i kho\u1ea3n c\u1ee7a b\u00ean mua sang t\u00e0i kho\u1ea3n c\u1ee7a b\u00ean b\u00e1n. C\u00e1c t\u00e0i kho\u1ea3n n\u00e0y m\u1edf t\u1ea1i c\u00e1c t\u1ed5 ch\u1ee9c cung \u1ee9ng d\u1ecbch v\u1ee5 thanh to\u00e1n theo c\u00e1c h\u00ecnh th\u1ee9c thanh to\u00e1n ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh.\u00a0<\/span><\/li>\n<\/ol>\n<h2>IV. L\u1eddi k\u1ebft<\/h2>\n<p><span style=\"font-weight: 400;\">Tr\u00ean \u0111\u00e2y l\u00e0 nh\u1eefng th\u00f4ng tin v\u1ec1 vi\u1ec7c m\u1edf t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng c\u00f4ng ty, doanh nghi\u1ec7p m\u00e0 b\u1ea1n c\u1ea7n n\u1eafm \u0111\u01b0\u1ee3c. N\u1ebfu th\u1ea5y h\u1eefu \u00edch h\u00e3y chia s\u1ebb r\u1ed9ng r\u00e3i cho b\u1ea1n b\u00e8, \u0111\u1ed3ng nghi\u1ec7p c\u1ee7a m\u00ecnh c\u00f9ng n\u1eafm \u0111\u01b0\u1ee3c nh\u00e9. M\u1ecdi c\u00e2u h\u1ecfi c\u1ea7n \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n th\u00eam vui l\u00f2ng b\u00ecnh lu\u1eadn d\u01b0\u1edbi \u0111\u00e2y. Xin c\u1ea3m \u01a1n!<\/span>","protected":false},"excerpt":{"rendered":"<p>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.C\u00f3 b\u1eaft bu\u1ed9c m\u1edf t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng c\u00f4ng ty, doanh nghi\u1ec7p kh\u00f4ng? C\u00e1ch s\u1eed d\u1ee5ng t\u00e0i kho\u1ea3n c\u00f4ng ty ra sao?..<\/p>\n","protected":false},"author":1,"featured_media":9113,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-9111","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v25.2 (Yoast SEO v28.2) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title><\/title>\n<meta name=\"description\" content=\"{:vi}M\u1edf t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng cho doanh nghi\u1ec7p c\u00f3 b\u1eaft bu\u1ed9c kh\u00f4ng? 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