{"id":2825,"date":"2019-12-25T18:04:57","date_gmt":"2019-12-25T18:04:57","guid":{"rendered":"http:\/\/help.smecloud.misa.local\/?post_type=ht_kb&p=2825"},"modified":"2025-12-02T14:24:34","modified_gmt":"2025-12-02T07:24:34","slug":"mua_hang_tai_don_vi_nhan_uy_thac_nhap_khau","status":"publish","type":"ht_kb","link":"http:\/\/helpasp.misa.vn\/accounting\/kb\/mua_hang_tai_don_vi_nhan_uy_thac_nhap_khau\/","title":{"rendered":"Mua h\u00e0ng t\u1ea1i \u0111\u01a1n v\u1ecb nh\u1eadn \u1ee7y th\u00e1c nh\u1eadp kh\u1ea9u"},"content":{"rendered":"
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1. T\u1ed5ng quan<\/strong><\/h3>\n

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B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn<\/strong> v\u1ec1 nghi\u1ec7p v\u1ee5 nh\u1eadn \u1ee7y th\u00e1c nh\u1eadp kh\u1ea9u t\u1ea1i \u0111\u01a1n v\u1ecb nh\u1eadn \u1ee7y th\u00e1c, t\u1eadp trung v\u00e0o vi\u1ec7c x\u1eed l\u00fd c\u00e1c kho\u1ea3n \u1ee9ng tr\u01b0\u1edbc, k\u00fd qu\u1ef9 m\u1edf L\/C, thanh to\u00e1n chi h\u1ed9, qu\u1ea3n l\u00fd h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u v\u00e0 ghi nh\u1eadn ph\u00ed d\u1ecbch v\u1ee5 \u1ee7y th\u00e1c.<\/p>\n

N\u1ed9i dung tr\u00ecnh b\u00e0y<\/strong> c\u00e1c nguy\u00ean t\u1eafc \u0111\u1ecbnh kho\u1ea3n li\u00ean quan \u0111\u1ebfn ti\u1ec1n \u1ee9ng tr\u01b0\u1edbc, k\u00fd qu\u1ef9, thanh to\u00e1n cho nh\u00e0 cung c\u1ea5p n\u01b0\u1edbc ngo\u00e0i, thu\u1ebf nh\u1eadp kh\u1ea9u, thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u v\u00e0 doanh thu \u1ee7y th\u00e1c. \u0110\u1ed3ng th\u1eddi m\u00f4 t\u1ea3 tr\u00ecnh t\u1ef1 nghi\u1ec7p v\u1ee5 t\u1eeb giai \u0111o\u1ea1n ti\u1ebfp nh\u1eadn ti\u1ec1n \u0111\u1ebfn khi ho\u00e0n t\u1ea5t vi\u1ec7c xu\u1ea5t tr\u1ea3 h\u00e0ng v\u00e0 thanh l\u00fd h\u1ee3p \u0111\u1ed3ng.<\/p>\n

Ph\u1ea1m vi \u00e1p d\u1ee5ng<\/strong> cho c\u00e1c \u0111\u01a1n v\u1ecb c\u00f3 ph\u00e1t sinh ho\u1ea1t \u0111\u1ed9ng nh\u1eadn \u1ee7y th\u00e1c nh\u1eadp kh\u1ea9u v\u00e0 c\u00e1c b\u1ed9 ph\u1eadn li\u00ean quan nh\u01b0 k\u1ebf to\u00e1n ti\u1ec1n, k\u1ebf to\u00e1n kho, k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p tr\u00ean c\u00e1c phi\u00ean b\u1ea3n ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n h\u1ed7 tr\u1ee3 qu\u1ea3n l\u00fd nghi\u1ec7p v\u1ee5 \u1ee7y th\u00e1c nh\u1eadp kh\u1ea9u.<\/p>\n

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2. \u0110\u1ecbnh kho\u1ea3n<\/strong><\/h3>\n

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Khi nh\u1eadn ti\u1ec1n \u1ee9ng tr\u01b0\u1edbc c\u1ee7a doanh nghi\u1ec7p giao u\u1ef7 th\u00e1c nh\u1eadp kh\u1ea9u<\/span><\/strong>
\n N\u1ee3 TK 111, 112<\/span><\/p>\n

C\u00f3 TK 3388\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 Ph\u1ea3i tr\u1ea3 kh\u00e1c(chi ti\u1ebft \u0111\u01a1n v\u1ecb giao \u1ee7y th\u00e1c nh\u1eadp kh\u1ea9u)<\/span><\/p>\n

Chuy\u1ec3n ti\u1ec1n k\u00fd qu\u1ef9 t\u1ea1i ng\u00e2n h\u00e0ng \u0111\u1ec3 m\u1edf LC<\/span><\/strong><\/p>\n

N\u1ee3 TK 244\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 C\u1ea7m c\u1ed1, k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c (TT200)<\/span><\/p>\n

N\u1ee3 TK 1386\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 C\u1ea7m c\u1ed1, k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c (TT133)<\/span><\/span><\/p>\n

C\u00f3 TK 111, 112.<\/span><\/p>\n

K\u1ebf to\u00e1n c\u00e1c nghi\u1ec7p v\u1ee5 thanh to\u00e1n \u1ee7y th\u00e1c nh\u1eadp kh\u1ea9u:<\/span><\/strong><\/p>\n

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  • Chuy\u1ec3n kho\u1ea3n k\u00fd qu\u1ef9 m\u1edf L\/C tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n \u1edf n\u01b0\u1edbc ngo\u00e0i nh\u01b0 m\u1ed9t ph\u1ea7n c\u1ee7a kho\u1ea3n thanh to\u00e1n h\u00e0ng nh\u1eadp kh\u1ea9u \u1ee7y th\u00e1c:<\/span><\/li>\n<\/ul>\n

    N\u1ee3 3388\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 Ph\u1ea3i tr\u1ea3 kh\u00e1c(chi ti\u1ebft \u0111\u01a1n v\u1ecb giao \u1ee7y th\u00e1c nh\u1eadp kh\u1ea9u)<\/span><\/span><\/p>\n

    C\u00f3 TK 244\u00a0 \u00a0 C\u1ea7m c\u1ed1, k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c (TT200)<\/span><\/p>\n

    C\u00f3 TK 1386\u00a0 C\u1ea7m c\u1ed1, k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c (TT133)<\/span><\/span><\/p>\n