{"id":16748,"date":"2021-09-21T15:41:24","date_gmt":"2021-09-21T08:41:24","guid":{"rendered":"http:\/\/helpact.misa.vn\/?post_type=ht_kb&p=16748"},"modified":"2025-12-15T15:03:19","modified_gmt":"2025-12-15T08:03:19","slug":"chi-mua-ngoai-co-hoa-don-bang-tien-gui-ngan-hang","status":"publish","type":"ht_kb","link":"http:\/\/helpasp.misa.vn\/accounting\/kb\/chi-mua-ngoai-co-hoa-don-bang-tien-gui-ngan-hang\/","title":{"rendered":"Chi mua ngo\u00e0i c\u00f3 h\u00f3a \u0111\u01a1n b\u1eb1ng ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng"},"content":{"rendered":"
\n
<\/span><\/p>\n

1. T\u1ed5ng quan<\/b><\/h3>\n

<\/div>

\nM\u1ee5c \u0111\u00edch:<\/strong> B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn c\u00e1ch ghi nh\u1eadn v\u00e0 h\u1ea1ch to\u00e1n nghi\u1ec7p v\u1ee5 chi mua ngo\u00e0i c\u00f3 h\u00f3a \u0111\u01a1n b\u1eb1ng ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng tr\u00ean ph\u1ea7n m\u1ec1m, \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh v\u1ec1 chi ph\u00ed v\u00e0 thu\u1ebf GTGT.<\/p>\n

N\u1ed9i dung:<\/b><\/p>\n

    \n
  • H\u01b0\u1edbng d\u1eabn \u0111\u1ecbnh kho\u1ea3n nghi\u1ec7p v\u1ee5 chi mua ngo\u00e0i c\u00f3 h\u00f3a \u0111\u01a1n.<\/li>\n
  • Tr\u00ecnh b\u00e0y c\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n nghi\u1ec7p v\u1ee5 tr\u00ean ph\u1ea7n m\u1ec1m.<\/li>\n<\/ul>\n

    Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/b> K\u1ebf to\u00e1n thanh to\u00e1n, K\u1ebf to\u00e1n tr\u01b0\u1edfng, Gi\u00e1m \u0111\u1ed1c<\/p>\n<\/div><\/div>\n

    <\/span><\/p>\n

    2.Quy tr\u00ecnh nghi\u1ec7p v\u1ee5<\/h3>\n

    <\/div>

    \n
      \n
    • Nh\u00e2n vi\u00ean l\u1eadp y\u00eau c\u1ea7u chi ti\u1ec1n g\u1eedi cho c\u00e1c kho\u1ea3n mua ngo\u00e0i c\u00f3 h\u00f3a \u0111\u01a1n.<\/li>\n
    • K\u1ebf to\u00e1n thanh to\u00e1n l\u1eadp \u1ee7y nhi\u1ec7m chi sau \u0111\u00f3 chuy\u1ec3n cho K\u1ebf to\u00e1n tr\u01b0\u1edfng v\u00e0 Gi\u00e1m \u0111\u1ed1c k\u00fd duy\u1ec7t.<\/li>\n
    • Ng\u00e2n h\u00e0ng c\u0103n c\u1ee9 v\u00e0o \u1ee6y nhi\u1ec7m chi c\u1ee7a c\u00f4ng ty s\u1ebd chuy\u1ec3n ti\u1ec1n v\u00e0o t\u00e0i kho\u1ea3n \u0111\u00edch, \u0111\u1ed3ng th\u1eddi l\u1eadp gi\u1ea5y b\u00e1o N\u1ee3.<\/li>\n
    • C\u0103n c\u1ee9 v\u00e0o gi\u1ea5y b\u00e1o N\u1ee3 c\u1ee7a ng\u00e2n h\u00e0ng, k\u1ebf to\u00e1n thanh to\u00e1n s\u1ebd h\u1ea1ch to\u00e1n, \u0111\u1ed3ng th\u1eddi ghi s\u1ed5 ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng.<\/li>\n<\/ul>\n<\/div><\/div>\n
      <\/span><\/p>\n

      3.\u0110\u1ecbnh kho\u1ea3n<\/h3>\n

      <\/div>

      \n

      \u0110\u1ecbnh kho\u1ea3n Chi mua ngo\u00e0i c\u00f3 h\u00f3a \u0111\u01a1n b\u1eb1ng ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng nh\u01b0 sau:
      \nN\u1ee3 TK 6421\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0Chi ph\u00ed b\u00e1n h\u00e0ng
      \nN\u1ee3 TK 6422\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p
      \nN\u1ee3 TK 1331\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0Thu\u1ebf GTGT
      \nC\u00f3 TK 112\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0Ti\u1ec1n g\u1eedi (1121, 1122)<\/p>\n<\/div><\/div>\n

      <\/span><\/p>\n

      4. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n<\/b><\/h3>\n

      <\/div>

      \n

      B\u01b0\u1edbc 1:<\/strong> V\u00e0o ph\u00e2n h\u1ec7 Ti\u1ec1n g\u1eedi<\/strong> tab <\/span>Thu, chi ti\u1ec1n<\/strong>, ch\u1ecdn ch\u1ee9c n\u0103ng <\/span>Th\u00eam chi ti\u1ec1n\\Chi mua ngo\u00e0i c\u00f3 h\u00f3a \u0111\u01a1n<\/strong><\/p>\n

      B\u01b0\u1edbc 2:<\/strong> H\u1ea1ch to\u00e1n chi ph\u00ed, thu\u1ebf GTGT v\u00e0 khai b\u00e1o c\u00e1c th\u00f4ng tin v\u1ec1 h\u00f3a \u0111\u01a1n tr\u00ean ch\u1ee9ng t\u1eeb<\/span><\/p>\n

        \n
      • Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng t\u00edch ch\u1ecdn H\u1ea1ch to\u00e1n g\u1ed9p nhi\u1ec1u h\u00f3a \u0111\u01a1n\u00a0<\/strong>(\u00e1p d\u1ee5ng khi \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n m\u1ed7i phi\u1ebfu chi t\u01b0\u01a1ng \u1ee9ng v\u1edbi m\u1ed9t h\u00f3a \u0111\u01a1n GTGT)<\/li>\n<\/ul>\n

        Khi \u0111\u00f3 tr\u00ean giao di\u1ec7n ch\u1ee9ng t\u1eeb s\u1ebd hi\u1ec3n th\u1ecb 2 tab: Tab\u00a0H\u1ea1ch to\u00e1n<\/strong>\u00a0v\u00e0 tab\u00a0K\u00ea khai h\u00f3a \u0111\u01a1n v\u00e0 h\u1ea1ch to\u00e1n thu\u1ebf<\/strong><\/p>\n

          \n
        • T\u1ea1i tab\u00a0H\u1ea1ch to\u00e1n<\/strong>: Th\u1ef1c hi\u1ec7n nh\u1eadp TK N\u1ee3 v\u00e0 s\u1ed1 ti\u1ec1n t\u01b0\u01a1ng \u1ee9ng:<\/li>\n<\/ul>\n

          \"\"<\/p>\n

            \n
          • T\u1ea1i tab\u00a0K\u00ea khai h\u00f3a \u0111\u01a1n v\u00e0 h\u1ea1ch to\u00e1n thu\u1ebf<\/strong>: Nh\u1eadp % Thu\u1ebf GTGT v\u00e0 s\u1ed1 h\u00f3a \u0111\u01a1n t\u01b0\u01a1ng \u1ee9ng:\n
              \n
            • D\u00f9ng \u0111\u1ec3 h\u1ea1ch to\u00e1n v\u00e0 k\u00ea khai l\u00ean b\u1ea3ng k\u00ea thu\u1ebf<\/li>\n
            • M\u1ed7i d\u00f2ng tr\u00ean tab\u00a0H\u1ea1ch to\u00e1n<\/strong>\u00a0s\u1ebd t\u01b0\u01a1ng \u1ee9ng v\u1edbi d\u00f2ng thu\u1ebf tr\u00ean tab\u00a0K\u00ea khai h\u00f3a \u0111\u01a1n v\u00e0 h\u1ea1ch to\u00e1n thu\u1ebf<\/strong>.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n

              \"\"<\/p>\n

                \n
              • Tr\u01b0\u1eddng h\u1ee3p t\u00edch ch\u1ecdn H\u1ea1ch to\u00e1n g\u1ed9p nhi\u1ec1u h\u00f3a \u0111\u01a1n\u00a0<\/strong>(\u00e1p d\u1ee5ng khi \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n chung 1 phi\u1ebfu chi cho nhi\u1ec1u h\u00f3a \u0111\u01a1n GTGT)<\/li>\n<\/ul>\n

                Khi \u0111\u00f3 tr\u00ean giao di\u1ec7n ch\u1ee9ng t\u1eeb s\u1ebd hi\u1ec3n th\u1ecb 2 tab: Tab\u00a0H\u1ea1ch to\u00e1n<\/strong>\u00a0v\u00e0 Tab\u00a0K\u00ea khai h\u00f3a \u0111\u01a1n<\/strong><\/p>\n

                  \n
                • Tab\u00a0H\u1ea1ch to\u00e1n<\/strong>: Th\u1ef1c hi\u1ec7n nh\u1eadp TK N\u1ee3 v\u00e0 s\u1ed1 ti\u1ec1n t\u01b0\u01a1ng \u1ee9ng<\/li>\n<\/ul>\n

                  \"\"<\/p>\n

                    \n
                  • Tab\u00a0K\u00ea khai h\u00f3a \u0111\u01a1n<\/strong>:\n
                      \n
                    • Ch\u1ec9 d\u00f9ng \u0111\u1ec3\u00a0k\u00ea khai l\u00ean b\u1ea3ng k\u00ea thu\u1ebf<\/strong>,\u00a0kh\u00f4ng d\u00f9ng \u0111\u1ec3 h\u1ea1ch to\u00e1n<\/strong>.<\/li>\n
                    • C\u00e1c d\u00f2ng tr\u00ean tab\u00a0H\u1ea1ch to\u00e1n<\/strong>\u00a0s\u1ebd \u0111\u1ed9c l\u1eadp v\u1edbi c\u00e1c d\u00f2ng tr\u00ean tab\u00a0K\u00ea khai h\u00f3a \u0111\u01a1n<\/strong>.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n

                      \"\"<\/p>\n

                      B\u01b0\u1edbc 3:<\/strong> Ki\u1ec3m tra ch\u1ee9ng t\u1eeb, sau \u0111\u00f3 nh\u1ea5n <\/span>C\u1ea5t<\/strong>.<\/span><\/p>\n

                      B\u01b0\u1edbc 4:<\/strong> Ch\u1ecdn ch\u1ee9c n\u0103ng <\/span>In<\/strong> tr\u00ean thanh c\u00f4ng c\u1ee5, sau \u0111\u00f3 ch\u1ecdn m\u1eabu phi\u1ebfu chi c\u1ea7n in.<\/span><\/p>\n<\/div><\/div> <\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":115,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"footnotes":"","_links_to":"","_links_to_target":""},"ht-kb-category":[2584],"ht-kb-tag":[],"class_list":["post-16748","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-ngan-hang-menu-nghiep-vu"],"_links":{"self":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/16748","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/users\/115"}],"replies":[{"embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/comments?post=16748"}],"version-history":[{"count":6,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/16748\/revisions"}],"predecessor-version":[{"id":53555,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/16748\/revisions\/53555"}],"wp:attachment":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/media?parent=16748"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-category?post=16748"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-tag?post=16748"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}