{"id":8359,"date":"2026-04-28T15:23:43","date_gmt":"2026-04-28T08:23:43","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=8359"},"modified":"2026-04-28T16:56:54","modified_gmt":"2026-04-28T09:56:54","slug":"cong-van-2398-ct-cs","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ru\/cong-van-2398-ct-cs\/","title":{"rendered":"C\u00f4ng v\u0103n 2398\/CT-CS: H\u00e0ng h\u00f3a tr\u1ea3 g\u00f3p t\u1eeb 05 tri\u1ec7u b\u1eaft bu\u1ed9c chuy\u1ec3n kho\u1ea3n"},"content":{"rendered":"<p style=\"text-align: justify;\"><a href=\"https:\/\/thuvienphapluat.vn\/ma-so-thue\/phap-luat-thue\/cong-van-2398ctcs-hang-hoa-tra-gop-tu-05-trieu-dong-phai-co-chung-tu-thanh-toan-khong-dung-tien-mat-223567.html\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">C\u00f4ng v\u0103n 2398\/CT-CS<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> \u0111ang l\u00e0 m\u1ed9t trong nh\u1eefng v\u0103n b\u1ea3n \u0111\u01b0\u1ee3c gi\u1edbi k\u1ebf to\u00e1n \u2013 thu\u1ebf \u0111\u1eb7c bi\u1ec7t quan t\u00e2m trong n\u0103m 2026, nh\u1ea5t l\u00e0 khi li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a mua tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p. M\u1ed9t trong nh\u1eefng \u0111i\u1ec3m \u0111\u00e1ng ch\u00fa \u00fd nh\u1ea5t c\u1ee7a C\u00f4ng v\u0103n 2398\/CT-CS l\u00e0 y\u00eau c\u1ea7u h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb 05 tri\u1ec7u \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 \u0111\u1ec3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1eady doanh nghi\u1ec7p c\u00f3 b\u1eaft bu\u1ed9c ph\u1ea3i chuy\u1ec3n kho\u1ea3n ngay t\u1eeb \u0111\u1ea7u kh\u00f4ng? N\u1ebfu \u0111\u1ebfn h\u1ea1n thanh to\u00e1n m\u00e0 ch\u01b0a c\u00f3 ch\u1ee9ng t\u1eeb chuy\u1ec3n kho\u1ea3n th\u00ec x\u1eed l\u00fd th\u1ebf n\u00e0o? B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y s\u1ebd ph\u00e2n t\u00edch \u0111\u1ea7y \u0111\u1ee7 n\u1ed9i dung c\u1ee7a C\u00f4ng v\u0103n 2398\/CT-CS, gi\u00fap doanh nghi\u1ec7p hi\u1ec3u \u0111\u00fang v\u00e0 tr\u00e1nh r\u1ee7i ro khi quy\u1ebft to\u00e1n thu\u1ebf.<\/span><\/p>\n<div class=\"su-button-center\"><a href=\"https:\/\/drive.google.com\/file\/d\/1FnCEBWcG-O51XkmL5F6QQggl-06ICvyJ\/view?usp=sharing\/\" class=\"su-button su-button-style-flat\" style=\"color:#FFFFFF;background-color:#d9534f;border-color:#ae4340;border-radius:5px\" target=\"_self\" rel=\"noopener\"><span style=\"color:#FFFFFF;padding:0px 22px;font-size:17px;line-height:34px;border-color:#e58784;border-radius:5px;text-shadow:none\">  \u0421\u043a\u0430\u0447\u0430\u0442\u044c \u0441\u0432\u043e\u0434\u043d\u044b\u0439 \u0444\u0430\u0439\u043b <\/span><\/a><\/div>\n<p>&nbsp;<\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_76 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\u0418\u043d\u0434\u0435\u043a\u0441<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"\u041f\u043e\u043a\u0430\u0437\u0430\u0442\u044c\/\u041e\u0442\u043a\u0440\u044b\u0442\u044c \u043e\u0433\u043b\u0430\u0432\u043b\u0435\u043d\u0438\u0435\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\u041f\u0435\u0440\u0435\u043a\u043b\u044e\u0447\u0430\u0442\u044c<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/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:\/\/ketoan.man.net.vn\/ru\/cong-van-2398-ct-cs\/#Boi_canh_va_su_can_thiet_cua_Cong_van_2398CT-CS\" >B\u1ed1i c\u1ea3nh v\u00e0 s\u1ef1 c\u1ea7n thi\u1ebft c\u1ee7a C\u00f4ng v\u0103n 2398\/CT-CS<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/ketoan.man.net.vn\/ru\/cong-van-2398-ct-cs\/#Hang_hoa_tra_gop_tu_5_trieu_tro_len_co_bat_buoc_phai_chuyen_khoan\" >H\u00e0ng h\u00f3a tr\u1ea3 g\u00f3p t\u1eeb 5 tri\u1ec7u tr\u1edf l\u00ean c\u00f3 b\u1eaft bu\u1ed9c ph\u1ea3i chuy\u1ec3n kho\u1ea3n?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/ru\/cong-van-2398-ct-cs\/#Chua_den_han_thanh_toan_co_duoc_khau_tru_thue_khong\" >Ch\u01b0a \u0111\u1ebfn h\u1ea1n thanh to\u00e1n c\u00f3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/ru\/cong-van-2398-ct-cs\/#Den_han_ma_khong_chuyen_khoan_thi_sao\" >\u0110\u1ebfn h\u1ea1n m\u00e0 kh\u00f4ng chuy\u1ec3n kho\u1ea3n th\u00ec sao?\u00a0<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/ru\/cong-van-2398-ct-cs\/#Ke_khai_dieu_chinh_giam_so_thue_GTGT_dau_vao_da_khau_tru\" >K\u00ea khai \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u00e3 kh\u1ea5u tr\u1eeb<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/ru\/cong-van-2398-ct-cs\/#Sau_khi_dieu_chinh_giam_co_duoc_khau_tru_lai_khong\" >Sau khi \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m, c\u00f3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb l\u1ea1i kh\u00f4ng?\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/ru\/cong-van-2398-ct-cs\/#Chung_tu_thanh_toan_khong_dung_tien_mat_hop_le_gom_nhung_gi\" >Ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t h\u1ee3p l\u1ec7 g\u1ed3m nh\u1eefng g\u00ec?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/ru\/cong-van-2398-ct-cs\/#Nhung_luu_y_quan_trong_cho_ke_toan_doanh_nghiep\" >Nh\u1eefng l\u01b0u \u00fd quan tr\u1ecdng cho k\u1ebf to\u00e1n 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-9\" href=\"https:\/\/ketoan.man.net.vn\/ru\/cong-van-2398-ct-cs\/#Nhung_dau_viec_doanh_nghiep_nen_trien_khai_som\" >Nh\u1eefng \u0111\u1ea7u vi\u1ec7c doanh nghi\u1ec7p n\u00ean tri\u1ec3n khai s\u1edbm<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/ru\/cong-van-2398-ct-cs\/#Tang_cuong_kiem_soat_rui_ro_thue_cho_doanh_nghiep\" >T\u0103ng c\u01b0\u1eddng ki\u1ec3m so\u00e1t r\u1ee7i ro thu\u1ebf cho doanh nghi\u1ec7p<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/ru\/cong-van-2398-ct-cs\/#Ket_luan\" >\u0417\u0430\u043a\u043b\u044e\u0447\u0438\u0442\u044c<\/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:\/\/ketoan.man.net.vn\/ru\/cong-van-2398-ct-cs\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >\u041a\u043e\u043d\u0442\u0430\u043a\u0442\u043d\u0430\u044f \u0438\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0438\u044f MAN \u2013 \u0421\u0435\u0442\u044c \u0432\u0435\u0434\u0443\u0449\u0438\u0445 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u043e\u0432<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/ru\/cong-van-2398-ct-cs\/#Cau_hoi_thuong_gap_ve_Cong_van_2398CT-CS\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 C\u00f4ng v\u0103n 2398\/CT-CS<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/ru\/cong-van-2398-ct-cs\/#Tai_sao_Cong_van_2398CT-CS_lai_nhan_manh_vao_viec_thanh_toan_qua_tai_khoan_da_dang_ky_voi_co_quan_thue\" >T\u1ea1i sao C\u00f4ng v\u0103n 2398\/CT-CS l\u1ea1i nh\u1ea5n m\u1ea1nh v\u00e0o vi\u1ec7c thanh to\u00e1n qua t\u00e0i kho\u1ea3n \u0111\u00e3 \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan thu\u1ebf?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/ketoan.man.net.vn\/ru\/cong-van-2398-ct-cs\/#Neu_thanh_toan_tra_gop_qua_cac_don_vi_trung_gian_nhu_cong_ty_tai_chinh_nen_can_luu_y_gi\" >N\u1ebfu thanh to\u00e1n tr\u1ea3 g\u00f3p qua c\u00e1c \u0111\u01a1n v\u1ecb trung gian nh\u01b0 c\u00f4ng ty t\u00e0i ch\u00ednh, n\u00ean c\u1ea7n l\u01b0u \u00fd g\u00ec?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/ketoan.man.net.vn\/ru\/cong-van-2398-ct-cs\/#Thanh_toan_bu_tru_cong_no_co_duoc_xem_la_thanh_toan_khong_dung_tien_mat_khong\" >Thanh to\u00e1n b\u00f9 tr\u1eeb c\u00f4ng n\u1ee3 c\u00f3 \u0111\u01b0\u1ee3c xem l\u00e0 thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/ketoan.man.net.vn\/ru\/cong-van-2398-ct-cs\/#Neu_den_thoi_diem_ke_khai_thue_doanh_nghiep_chua_thanh_toan_thi_co_duoc_khau_tru_thue_GTGT_dau_vao_khong\" >N\u1ebfu \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m k\u00ea khai thu\u1ebf doanh nghi\u1ec7p ch\u01b0a thanh to\u00e1n th\u00ec c\u00f3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/ketoan.man.net.vn\/ru\/cong-van-2398-ct-cs\/#Doanh_nghiep_mua_hang_tra_cham_tra_gop_tren_05_trieu_dong_co_bat_buoc_thanh_toan_qua_ngan_hang_khong\" >Doanh nghi\u1ec7p mua h\u00e0ng tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p tr\u00ean 05 tri\u1ec7u \u0111\u1ed3ng c\u00f3 b\u1eaft bu\u1ed9c thanh to\u00e1n qua ng\u00e2n h\u00e0ng kh\u00f4ng?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Boi_canh_va_su_can_thiet_cua_Cong_van_2398CT-CS\"><\/span><b>B\u1ed1i c\u1ea3nh v\u00e0 s\u1ef1 c\u1ea7n thi\u1ebft c\u1ee7a C\u00f4ng v\u0103n 2398\/CT-CS<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 2398\/CT-CS \u0111\u01b0\u1ee3c C\u1ee5c Thu\u1ebf ban h\u00e0nh ng\u00e0y 15\/04\/2026 nh\u1eb1m h\u01b0\u1edbng d\u1eabn ch\u00ednh s\u00e1ch thu\u1ebf GTGT \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 05 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ed9i dung tr\u1ecdng t\u00e2m c\u1ee7a C\u00f4ng v\u0103n 2398\/CT-CS xoay quanh vi\u1ec7c \u00e1p d\u1ee5ng:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kho\u1ea3n 2 \u0110i\u1ec1u 14 Lu\u1eadt Thu\u1ebf GTGT 2024<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u 25 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-181-2025-ND-CP-huong-dan-Luat-Thue-gia-tri-gia-tang-646124.aspx\" target=\"_blank\" rel=\"noopener\">\u0423\u043a\u0430\u0437 181\/2025\/ND-CP<\/a><\/span><\/strong><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u 26 Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo \u0111\u00f3, c\u01a1 s\u1edf kinh doanh mu\u1ed1n kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o ph\u1ea3i \u0111\u00e1p \u1ee9ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n v\u1ec1 h\u00f3a \u0111\u01a1n h\u1ee3p l\u1ec7 v\u00e0 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t \u0111\u1ed1i v\u1edbi c\u00e1c giao d\u1ecbch thu\u1ed9c di\u1ec7n b\u1eaft bu\u1ed9c.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hang_hoa_tra_gop_tu_5_trieu_tro_len_co_bat_buoc_phai_chuyen_khoan\"><\/span><b>H\u00e0ng h\u00f3a tr\u1ea3 g\u00f3p t\u1eeb 5 tri\u1ec7u tr\u1edf l\u00ean c\u00f3 b\u1eaft bu\u1ed9c ph\u1ea3i chuy\u1ec3n kho\u1ea3n?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e2u tr\u1ea3 l\u1eddi l\u00e0 C\u00f3, n\u1ebfu doanh nghi\u1ec7p mu\u1ed1n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo C\u00f4ng v\u0103n 2398\/CT-CS, \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 05 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean (\u0111\u00e3 bao g\u1ed3m thu\u1ebf GTGT), doanh nghi\u1ec7p ph\u1ea3i c\u00f3:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ee3p \u0111\u1ed3ng mua b\u00e1n b\u1eb1ng v\u0103n b\u1ea3n<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n GTGT h\u1ee3p l\u1ec7<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0411\u0435\u0437\u043d\u0430\u043b\u0438\u0447\u043d\u044b\u0435 \u043f\u043b\u0430\u0442\u0435\u0436\u043d\u044b\u0435 \u0432\u0430\u0443\u0447\u0435\u0440\u044b<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u n\u00e0y c\u00f3 ngh\u0129a l\u00e0 n\u1ebfu doanh nghi\u1ec7p mua h\u00e0ng tr\u1ea3 g\u00f3p t\u1eeb 5 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean m\u00e0 ch\u1ec9 thanh to\u00e1n b\u1eb1ng 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.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chua_den_han_thanh_toan_co_duoc_khau_tru_thue_khong\"><\/span><b>Ch\u01b0a \u0111\u1ebfn h\u1ea1n thanh to\u00e1n c\u00f3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8363\" aria-describedby=\"caption-attachment-8363\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8363\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Chua-den-han-thanh-toan-co-duoc-khau-tru-thue-theo-Cong-van-2398_CT-CS.jpg\" alt=\"Ch\u01b0a \u0111\u1ebfn h\u1ea1n thanh to\u00e1n c\u00f3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf theo C\u00f4ng v\u0103n 2398\/CT-CS\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Chua-den-han-thanh-toan-co-duoc-khau-tru-thue-theo-Cong-van-2398_CT-CS.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Chua-den-han-thanh-toan-co-duoc-khau-tru-thue-theo-Cong-van-2398_CT-CS-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Chua-den-han-thanh-toan-co-duoc-khau-tru-thue-theo-Cong-van-2398_CT-CS-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Chua-den-han-thanh-toan-co-duoc-khau-tru-thue-theo-Cong-van-2398_CT-CS-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Chua-den-han-thanh-toan-co-duoc-khau-tru-thue-theo-Cong-van-2398_CT-CS-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8363\" class=\"wp-caption-text\">Ch\u01b0a \u0111\u1ebfn h\u1ea1n thanh to\u00e1n c\u00f3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf theo C\u00f4ng v\u0103n 2398\/CT-CS<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 \u0111i\u1ec3m r\u1ea5t quan tr\u1ecdng trong C\u00f4ng v\u0103n 2398\/CT-CS.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p mua h\u00e0ng tr\u1ea3 g\u00f3p nh\u01b0ng ch\u01b0a \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m thanh to\u00e1n theo h\u1ee3p \u0111\u1ed3ng ho\u1eb7c ph\u1ee5 l\u1ee5c h\u1ee3p \u0111\u1ed3ng, th\u00ec d\u00f9 ch\u01b0a c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t, doanh nghi\u1ec7p v\u1eabn \u0111\u01b0\u1ee3c t\u1ea1m th\u1eddi kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u041d\u0430\u043f\u0440\u0438\u043c\u0435\u0440:<\/b><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p mua thi\u1ebft b\u1ecb tr\u1ecb gi\u00e1 50 tri\u1ec7u \u0111\u1ed3ng<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ee3p \u0111\u1ed3ng quy \u0111\u1ecbnh thanh to\u00e1n sau 60 ng\u00e0y<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ea1i th\u1eddi \u0111i\u1ec3m nh\u1eadn h\u00f3a \u0111\u01a1n v\u00e0 k\u00ea khai thu\u1ebf, ch\u01b0a \u0111\u1ebfn h\u1ea1n thanh to\u00e1n.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">K\u1ebft qu\u1ea3: Doanh nghi\u1ec7p v\u1eabn \u0111\u01b0\u1ee3c k\u00ea khai kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o. Quy \u0111\u1ecbnh n\u00e0y gi\u00fap doanh nghi\u1ec7p kh\u00f4ng b\u1ecb gi\u00e1n \u0111o\u1ea1n quy\u1ec1n kh\u1ea5u tr\u1eeb ch\u1ec9 v\u00ec ch\u01b0a \u0111\u1ebfn k\u1ef3 thanh to\u00e1n th\u1ef1c t\u1ebf.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Den_han_ma_khong_chuyen_khoan_thi_sao\"><\/span><b>\u0110\u1ebfn h\u1ea1n m\u00e0 kh\u00f4ng chuy\u1ec3n kho\u1ea3n th\u00ec sao?<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y ch\u00ednh l\u00e0 n\u1ed9i dung khi\u1ebfn nhi\u1ec1u k\u1ebf to\u00e1n c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd trong C\u00f4ng v\u0103n 2398\/CT-CS.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m thanh to\u00e1n theo h\u1ee3p \u0111\u1ed3ng m\u00e0 doanh nghi\u1ec7p kh\u00f4ng c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t, th\u00ec doanh nghi\u1ec7p ph\u1ea3i:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ke_khai_dieu_chinh_giam_so_thue_GTGT_dau_vao_da_khau_tru\"><\/span><b>K\u00ea khai \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u00e3 kh\u1ea5u tr\u1eeb<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh n\u00e0y ph\u1ea3i th\u1ef1c hi\u1ec7n ngay t\u1ea1i k\u1ef3 t\u00ednh thu\u1ebf ph\u00e1t sinh ngh\u0129a v\u1ee5 thanh to\u00e1n theo h\u1ee3p \u0111\u1ed3ng ho\u1eb7c ph\u1ee5 l\u1ee5c h\u1ee3p \u0111\u1ed3ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1ee9c l\u00e0:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u00e3 t\u1eebng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb tr\u01b0\u1edbc \u0111\u00f3<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Nh\u01b0ng \u0111\u1ebfn h\u1ea1n thanh to\u00e1n l\u1ea1i kh\u00f4ng chuy\u1ec3n kho\u1ea3n \u0111\u00fang quy \u0111\u1ecbnh.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m ph\u1ea7n thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o t\u01b0\u01a1ng \u1ee9ng. \u0110\u00e2y l\u00e0 \u0111i\u1ec3m b\u1eaft bu\u1ed9c theo C\u00f4ng v\u0103n 2398\/CT-CS, kh\u00f4ng ph\u1ea3i l\u1ef1a ch\u1ecdn c\u1ee7a doanh nghi\u1ec7p.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Sau_khi_dieu_chinh_giam_co_duoc_khau_tru_lai_khong\"><\/span><b>Sau khi \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m, c\u00f3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb l\u1ea1i kh\u00f4ng?\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo C\u00f4ng v\u0103n 2398\/CT-CS, n\u1ebfu sau khi \u0111\u00e3 k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o, doanh nghi\u1ec7p b\u1ed5 sung \u0111\u01b0\u1ee3c ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t h\u1ee3p l\u1ec7, th\u00ec doanh nghi\u1ec7p \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n k\u00ea khai kh\u1ea5u tr\u1eeb l\u1ea1i ph\u1ea7n gi\u00e1 tr\u1ecb \u0111\u00f3 theo quy \u0111\u1ecbnh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u n\u00e0y r\u1ea5t quan tr\u1ecdng v\u00ec gi\u00fap doanh nghi\u1ec7p kh\u00f4ng b\u1ecb m\u1ea5t ho\u00e0n to\u00e0n quy\u1ec1n kh\u1ea5u tr\u1eeb, m\u00e0 ch\u1ec9 l\u00e0 \u0111i\u1ec1u ch\u1ec9nh theo \u0111\u00fang th\u1eddi \u0111i\u1ec3m ph\u00e1p lu\u1eadt y\u00eau c\u1ea7u.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tuy nhi\u00ean, \u0111\u1ec3 tr\u00e1nh ph\u00e1t sinh th\u1ee7 t\u1ee5c ph\u1ee9c t\u1ea1p, doanh nghi\u1ec7p n\u00ean ch\u1ee7 \u0111\u1ed9ng ki\u1ec3m so\u00e1t l\u1ecbch thanh to\u00e1n v\u00e0 h\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb ngay t\u1eeb \u0111\u1ea7u.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chung_tu_thanh_toan_khong_dung_tien_mat_hop_le_gom_nhung_gi\"><\/span><b>Ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t h\u1ee3p l\u1ec7 g\u1ed3m nh\u1eefng g\u00ec?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8362\" aria-describedby=\"caption-attachment-8362\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8362\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Chung-tu-thanh-toan-khong-dung-tien-mat-hop-le-theo-Cong-van-2398_CT-CS.jpg\" alt=\"Ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t h\u1ee3p l\u1ec7 theo C\u00f4ng v\u0103n 2398\/CT-CS\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Chung-tu-thanh-toan-khong-dung-tien-mat-hop-le-theo-Cong-van-2398_CT-CS.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Chung-tu-thanh-toan-khong-dung-tien-mat-hop-le-theo-Cong-van-2398_CT-CS-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Chung-tu-thanh-toan-khong-dung-tien-mat-hop-le-theo-Cong-van-2398_CT-CS-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Chung-tu-thanh-toan-khong-dung-tien-mat-hop-le-theo-Cong-van-2398_CT-CS-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Chung-tu-thanh-toan-khong-dung-tien-mat-hop-le-theo-Cong-van-2398_CT-CS-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8362\" class=\"wp-caption-text\">Ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t h\u1ee3p l\u1ec7 theo C\u00f4ng v\u0103n 2398\/CT-CS<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo \u0110i\u1ec1u 26 Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP \u0111\u01b0\u1ee3c d\u1eabn chi\u1ebfu trong C\u00f4ng v\u0103n 2398\/CT-CS, ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t l\u00e0 ch\u1ee9ng t\u1eeb ch\u1ee9ng minh vi\u1ec7c thanh to\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 52\/2024\/N\u0110-CP v\u1ec1 thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c h\u00ecnh th\u1ee9c ph\u1ed5 bi\u1ebfn g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chuy\u1ec3n kho\u1ea3n ng\u00e2n h\u00e0ng<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u1ee6y nhi\u1ec7m chi<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1ec7nh chi<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u00e9c<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Nh\u1edd thu<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u1ee6y nhi\u1ec7m thu<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>\u0110\u1eb7c bi\u1ebft l\u01b0u \u00fd:<\/b><span style=\"font-weight: 400;\"> B\u00ean mua n\u1ed9p ti\u1ec1n m\u1eb7t v\u00e0o t\u00e0i kho\u1ea3n c\u1ee7a b\u00ean b\u00e1n kh\u00f4ng \u0111\u01b0\u1ee3c xem l\u00e0 thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t. \u0110\u00e2y l\u00e0 l\u1ed7i r\u1ea5t ph\u1ed5 bi\u1ebfn khi\u1ebfn nhi\u1ec1u doanh nghi\u1ec7p b\u1ecb lo\u1ea1i chi ph\u00ed v\u00e0 lo\u1ea1i thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o khi thanh tra thu\u1ebf.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhung_luu_y_quan_trong_cho_ke_toan_doanh_nghiep\"><\/span><b>Nh\u1eefng l\u01b0u \u00fd quan tr\u1ecdng cho k\u1ebf to\u00e1n doanh nghi\u1ec7p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8361\" aria-describedby=\"caption-attachment-8361\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8361\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Nhung-luu-y-quan-trong-cho-ke-toan-doanh-nghiep-ve-cap-nhat-quy-dinh-Cong-van9-2398_CT-CS.jpg\" alt=\"Nh\u1eefng l\u01b0u \u00fd quan tr\u1ecdng cho k\u1ebf to\u00e1n doanh nghi\u1ec7p v\u1ec1 c\u1eadp nh\u1eadt quy \u0111\u1ecbnh C\u00f4ng v\u0103n 2398\/CT-CS\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Nhung-luu-y-quan-trong-cho-ke-toan-doanh-nghiep-ve-cap-nhat-quy-dinh-Cong-van9-2398_CT-CS.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Nhung-luu-y-quan-trong-cho-ke-toan-doanh-nghiep-ve-cap-nhat-quy-dinh-Cong-van9-2398_CT-CS-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Nhung-luu-y-quan-trong-cho-ke-toan-doanh-nghiep-ve-cap-nhat-quy-dinh-Cong-van9-2398_CT-CS-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Nhung-luu-y-quan-trong-cho-ke-toan-doanh-nghiep-ve-cap-nhat-quy-dinh-Cong-van9-2398_CT-CS-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Nhung-luu-y-quan-trong-cho-ke-toan-doanh-nghiep-ve-cap-nhat-quy-dinh-Cong-van9-2398_CT-CS-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8361\" class=\"wp-caption-text\">Nh\u1eefng l\u01b0u \u00fd quan tr\u1ecdng cho k\u1ebf to\u00e1n doanh nghi\u1ec7p v\u1ec1 c\u1eadp nh\u1eadt quy \u0111\u1ecbnh C\u00f4ng v\u0103n 2398\/CT-CS<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 gi\u1ea3m thi\u1ec3u r\u1ee7i ro sai s\u00f3t khi \u00e1p d\u1ee5ng theo tinh th\u1ea7n h\u01b0\u1edbng d\u1eabn t\u1ea1i C\u00f4ng v\u0103n 2398\/CT-CS, doanh nghi\u1ec7p c\u1ea7n ch\u1ee7 \u0111\u1ed9ng ki\u1ec3m tra l\u1ea1i to\u00e0n b\u1ed9 c\u00e1c giao d\u1ecbch c\u00f3 gi\u00e1 tr\u1ecb l\u1edbn, \u0111\u1eb7c bi\u1ec7t l\u00e0 nh\u1eefng kho\u1ea3n mua h\u00e0ng c\u00f3 th\u1eddi gian thanh to\u00e1n k\u00e9o d\u00e0i ho\u1eb7c ph\u00e1t sinh theo h\u00ecnh th\u1ee9c tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p.\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhung_dau_viec_doanh_nghiep_nen_trien_khai_som\"><\/span><b>Nh\u1eefng \u0111\u1ea7u vi\u1ec7c doanh nghi\u1ec7p n\u00ean tri\u1ec3n khai s\u1edbm<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u01b0\u1edbi \u0111\u00e2y l\u00e0 c\u00e1c n\u1ed9i dung nghi\u1ec7p v\u1ee5 quan tr\u1ecdng c\u1ea7n \u01b0u ti\u00ean th\u1ef1c hi\u1ec7n nh\u1eb1m \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 \u0111\u00fang quy \u0111\u1ecbnh:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ki\u1ec3m tra to\u00e0n b\u1ed9 danh s\u00e1ch h\u1ee3p \u0111\u1ed3ng mua h\u00e0ng tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb 05 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean ph\u00e1t sinh trong k\u1ef3 k\u1ebf to\u00e1n hi\u1ec7n t\u1ea1i \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh c\u00e1c kho\u1ea3n c\u1ea7n theo d\u00f5i ri\u00eang.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i chi\u1ebfu v\u00e0 r\u00e0 so\u00e1t t\u00ednh ph\u00e1p l\u00fd c\u1ee7a c\u00e1c ph\u1ee5 l\u1ee5c h\u1ee3p \u0111\u1ed3ng trong tr\u01b0\u1eddng h\u1ee3p hai b\u00ean c\u00f3 \u0111i\u1ec1u ch\u1ec9nh \u0111i\u1ec1u kho\u1ea3n thanh to\u00e1n, gia h\u1ea1n th\u1eddi gian tr\u1ea3 ti\u1ec1n ho\u1eb7c thay \u0111\u1ed5i n\u1ed9i dung th\u1ecfa thu\u1eadn ban \u0111\u1ea7u.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1eafp x\u1ebfp v\u00e0 chu\u1ea9n h\u00f3a h\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb li\u00ean quan, bao g\u1ed3m h\u1ee3p \u0111\u1ed3ng g\u1ed1c, h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng v\u00e0 c\u00e1c t\u00e0i li\u1ec7u \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3 nh\u1eb1m ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c gi\u1ea3i tr\u00ecnh khi c\u1ea7n thi\u1ebft.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">V\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u00e1t sinh nghi\u1ec7p v\u1ee5 ph\u1ee9c t\u1ea1p nh\u01b0 thanh to\u00e1n b\u00f9 tr\u1eeb c\u00f4ng n\u1ee3, thanh to\u00e1n qua b\u00ean \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n ho\u1eb7c giao d\u1ecbch c\u00f3 y\u1ebfu t\u1ed1 \u0111\u1ed1i \u1ee9ng nhi\u1ec1u chi\u1ec1u, doanh nghi\u1ec7p n\u00ean tham kh\u1ea3o gi\u1ea3i ph\u00e1p chuy\u00ean s\u00e2u t\u1eeb <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ru\/dich-vu-ke-toan-tron-goi\/\">\u043f\u043e\u043b\u043d\u043e\u0435 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u043a\u043e\u0435 \u043e\u0431\u0441\u043b\u0443\u0436\u0438\u0432\u0430\u043d\u0438\u0435<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> c\u1ee7a MAN \u2013 Master Accountant Network \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 \u0111\u00fang quy \u0111\u1ecbnh v\u00e0 h\u1ea1n ch\u1ebf r\u1ee7i ro thu\u1ebf.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tang_cuong_kiem_soat_rui_ro_thue_cho_doanh_nghiep\"><\/span><b>T\u0103ng c\u01b0\u1eddng ki\u1ec3m so\u00e1t r\u1ee7i ro thu\u1ebf cho doanh nghi\u1ec7p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c hi\u1ec3u \u0111\u00fang v\u00e0 th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 c\u00e1c y\u00eau c\u1ea7u theo C\u00f4ng v\u0103n 2398\/CT-CS kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p tr\u00e1nh sai ph\u1ea1m m\u00e0 c\u00f2n t\u1ea1o n\u1ec1n t\u1ea3ng qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh b\u1ec1n v\u1eefng h\u01a1n. C\u1ee5 th\u1ec3, doanh nghi\u1ec7p c\u00f3 th\u1ec3:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ea1n ch\u1ebf t\u00ecnh tr\u1ea1ng b\u1ecb \u0111\u1ed9ng khi c\u01a1 quan thu\u1ebf ki\u1ec3m tra, \u0111\u1ed3ng th\u1eddi tr\u00e1nh c\u00e1c kho\u1ea3n x\u1eed ph\u1ea1t ph\u00e1t sinh trong k\u1ef3 quy\u1ebft to\u00e1n thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Minh b\u1ea1ch h\u00f3a vi\u1ec7c k\u00ea khai v\u00e0 kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ea7u v\u00e0o, qua \u0111\u00f3 b\u1ea3o v\u1ec7 d\u00f2ng ti\u1ec1n th\u1ef1c t\u1ebf v\u00e0 h\u1ed7 tr\u1ee3 k\u1ebf ho\u1ea1ch t\u00e0i ch\u00ednh d\u00e0i h\u1ea1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">X\u00e2y d\u1ef1ng h\u1ec7 th\u1ed1ng h\u1ed3 s\u01a1 thu\u1ebf b\u00e0i b\u1ea3n, chuy\u00ean nghi\u1ec7p, t\u1ea1o l\u1ee3i th\u1ebf trong c\u00e1c ho\u1ea1t \u0111\u1ed9ng vay v\u1ed1n, ki\u1ec3m to\u00e1n, M&amp;A ho\u1eb7c c\u00e1c giao d\u1ecbch t\u00e0i ch\u00ednh quan tr\u1ecdng kh\u00e1c.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\u0417\u0430\u043a\u043b\u044e\u0447\u0438\u0442\u044c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 2398\/CT-CS kh\u00f4ng ch\u1ec9 l\u00e0 h\u01b0\u1edbng d\u1eabn v\u1ec1 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a mua tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p m\u00e0 c\u00f2n l\u00e0 c\u01a1 s\u1edf quan tr\u1ecdng gi\u00fap doanh nghi\u1ec7p ki\u1ec3m so\u00e1t t\u1ed1t r\u1ee7i ro thu\u1ebf trong qu\u00e1 tr\u00ecnh v\u1eadn h\u00e0nh. Vi\u1ec7c ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t h\u1ee3p \u0111\u1ed3ng, chu\u1ea9n h\u00f3a ch\u1ee9ng t\u1eeb thanh to\u00e1n v\u00e0 \u0111\u1ea3m b\u1ea3o \u0111\u00fang \u0111i\u1ec1u ki\u1ec7n ph\u00e1p l\u00fd s\u1ebd gi\u00fap doanh nghi\u1ec7p tr\u00e1nh \u0111\u01b0\u1ee3c nh\u1eefng sai s\u00f3t \u0111\u00e1ng ti\u1ebfc khi quy\u1ebft to\u00e1n thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong b\u1ed1i c\u1ea3nh ch\u00ednh s\u00e1ch thu\u1ebf ng\u00e0y c\u00e0ng \u0111\u01b0\u1ee3c ki\u1ec3m so\u00e1t ch\u1eb7t ch\u1ebd, s\u1ef1 chu\u1ea9n b\u1ecb s\u1edbm lu\u00f4n l\u00e0 l\u1ee3i th\u1ebf l\u1edbn nh\u1ea5t. N\u1ebfu doanh nghi\u1ec7p \u0111ang g\u1eb7p v\u01b0\u1edbng m\u1eafc trong vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb, x\u1eed l\u00fd ch\u1ee9ng t\u1eeb thanh to\u00e1n ph\u1ee9c t\u1ea1p ho\u1eb7c c\u1ea7n r\u00e0 so\u00e1t h\u1ed3 s\u01a1 thu\u1ebf theo \u0111\u00fang quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t, MAN &#8211; Master Accountant Network s\u1ebd l\u00e0 \u0111\u1ed1i t\u00e1c \u0111\u1ed3ng h\u00e0nh \u0111\u00e1ng tin c\u1eady. V\u1edbi kinh nghi\u1ec7m h\u01a1n 30 n\u0103m trong t\u01b0 v\u1ea5n k\u1ebf to\u00e1n thu\u1ebf v\u00e0 qu\u1ea3n tr\u1ecb r\u1ee7i ro doanh nghi\u1ec7p, MAN gi\u00fap doanh nghi\u1ec7p t\u1ed1i \u01b0u tu\u00e2n th\u1ee7, b\u1ea3o v\u1ec7 d\u00f2ng ti\u1ec1n v\u00e0 x\u00e2y d\u1ef1ng n\u1ec1n t\u1ea3ng t\u00e0i ch\u00ednh v\u1eefng ch\u1eafc cho t\u0103ng tr\u01b0\u1edfng d\u00e0i h\u1ea1n.<\/span><\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/ketoan.man.net.vn\/ru\/lien-he\/\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">\u041a\u043e\u043d\u0442\u0430\u043a\u0442<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 v\u00e0 t\u01b0 v\u1ea5n mi\u1ec5n ph\u00ed!<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>\u041a\u043e\u043d\u0442\u0430\u043a\u0442\u043d\u0430\u044f \u0438\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0438\u044f MAN \u2013 \u0421\u0435\u0442\u044c \u0432\u0435\u0434\u0443\u0449\u0438\u0445 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u043e\u0432<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0410\u0434\u0440\u0435\u0441: \u2116 19\u0410, \u0443\u043b\u0438\u0446\u0430 43, \u0440\u0430\u0439\u043e\u043d \u0422\u0430\u043d \u0422\u0443\u0430\u043d, \u0425\u043e\u0448\u0438\u043c\u0438\u043d<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u041c\u043e\u0431\u0438\u043b\u044c\u043d\u044b\u0439\/\u0417\u0430\u043b\u043e: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u042d\u043b\u0435\u043a\u0442\u0440\u043e\u043d\u043d\u0430\u044f \u043f\u043e\u0447\u0442\u0430: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u041f\u0440\u043e\u0438\u0437\u0432\u043e\u0434\u0441\u0442\u0432\u043e \u043a\u043e\u043d\u0442\u0435\u043d\u0442\u0430: \u0413-\u043d <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\">\u041b\u0435 \u0425\u043e\u0430\u043d\u0433 \u0422\u0443\u0435\u043d<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u2013 \u041e\u0441\u043d\u043e\u0432\u0430\u0442\u0435\u043b\u044c \u0438 \u0433\u0435\u043d\u0435\u0440\u0430\u043b\u044c\u043d\u044b\u0439 \u0434\u0438\u0440\u0435\u043a\u0442\u043e\u0440 MAN \u2013 Master Accountant Network, \u0432\u044c\u0435\u0442\u043d\u0430\u043c\u0441\u043a\u0438\u0439 \u0430\u0443\u0434\u0438\u0442\u043e\u0440 CPA \u0441 \u0431\u043e\u043b\u0435\u0435 \u0447\u0435\u043c 30-\u043b\u0435\u0442\u043d\u0438\u043c \u043e\u043f\u044b\u0442\u043e\u043c \u0440\u0430\u0431\u043e\u0442\u044b \u0432 \u0441\u0444\u0435\u0440\u0435 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u043a\u043e\u0433\u043e \u0443\u0447\u0435\u0442\u0430, \u0430\u0443\u0434\u0438\u0442\u0430 \u0438 \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0433\u043e \u043a\u043e\u043d\u0441\u0430\u043b\u0442\u0438\u043d\u0433\u0430.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_Cong_van_2398CT-CS\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 C\u00f4ng v\u0103n 2398\/CT-CS<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\">        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Tai_sao_Cong_van_2398CT-CS_lai_nhan_manh_vao_viec_thanh_toan_qua_tai_khoan_da_dang_ky_voi_co_quan_thue\"><\/span>T\u1ea1i sao C\u00f4ng v\u0103n 2398\/CT-CS l\u1ea1i nh\u1ea5n m\u1ea1nh v\u00e0o vi\u1ec7c thanh to\u00e1n qua t\u00e0i kho\u1ea3n \u0111\u00e3 \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan thu\u1ebf?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u0110i\u1ec1u n\u00e0y \u0111\u1ea3m b\u1ea3o t\u00ednh x\u00e1c th\u1ef1c. N\u1ebfu chuy\u1ec3n kho\u1ea3n t\u1eeb m\u1ed9t t\u00e0i kho\u1ea3n l\u1ea1 kh\u00f4ng n\u1eb1m trong danh m\u1ee5c qu\u1ea3n l\u00fd c\u1ee7a doanh nghi\u1ec7p, ch\u1ee9ng t\u1eeb \u0111\u00f3 c\u00f3 th\u1ec3 b\u1ecb nghi ng\u1edd l\u00e0 giao d\u1ecbch gi\u1ea3 t\u1ea1o. C\u00f4ng v\u0103n 2398\/CT-CS y\u00eau c\u1ea7u t\u00ednh th\u1ed1ng nh\u1ea5t trong h\u1ec7 th\u1ed1ng d\u1eef li\u1ec7u thu\u1ebf.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Neu_thanh_toan_tra_gop_qua_cac_don_vi_trung_gian_nhu_cong_ty_tai_chinh_nen_can_luu_y_gi\"><\/span>N\u1ebfu thanh to\u00e1n tr\u1ea3 g\u00f3p qua c\u00e1c \u0111\u01a1n v\u1ecb trung gian nh\u01b0 c\u00f4ng ty t\u00e0i ch\u00ednh, n\u00ean c\u1ea7n l\u01b0u \u00fd g\u00ec?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tPh\u1ea3i c\u1ea7n c\u00f3 h\u1ee3p \u0111\u1ed3ng gi\u1eefa ba b\u00ean v\u00e0 c\u00e1c ch\u1ee9ng t\u1eeb chuy\u1ec3n ti\u1ec1n minh b\u1ea1ch gi\u1eefa doanh nghi\u1ec7p, c\u00f4ng ty t\u00e0i ch\u00ednh v\u00e0 ng\u01b0\u1eddi b\u00e1n. M\u1ecdi lu\u1ed3ng ti\u1ec1n \u0111\u1ec1u ph\u1ea3i \u0111\u1ec3 l\u1ea1i d\u1ea5u v\u1ebft k\u1ef9 thu\u1eadt s\u1ed1 tr\u00ean h\u1ec7 th\u1ed1ng ng\u00e2n h\u00e0ng \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh tu\u00e2n th\u1ee7.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Thanh_toan_bu_tru_cong_no_co_duoc_xem_la_thanh_toan_khong_dung_tien_mat_khong\"><\/span>Thanh to\u00e1n b\u00f9 tr\u1eeb c\u00f4ng n\u1ee3 c\u00f3 \u0111\u01b0\u1ee3c xem l\u00e0 thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t kh\u00f4ng? <span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u0110i\u1ec1u n\u00e0y ph\u1ee5 thu\u1ed9c v\u00e0o b\u1ea3n ch\u1ea5t giao d\u1ecbch v\u00e0 h\u1ed3 s\u01a1 ch\u1ee9ng minh \u0111i k\u00e8m. N\u1ebfu vi\u1ec7c b\u00f9 tr\u1eeb c\u00f4ng n\u1ee3 c\u00f3 \u0111\u1ea7y \u0111\u1ee7 bi\u00ean b\u1ea3n \u0111\u1ed1i chi\u1ebfu, x\u00e1c nh\u1eadn c\u00f4ng n\u1ee3 gi\u1eefa c\u00e1c b\u00ean v\u00e0 \u0111\u00e1p \u1ee9ng \u0111\u00fang quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt thu\u1ebf, c\u01a1 quan thu\u1ebf c\u00f3 th\u1ec3 ch\u1ea5p nh\u1eadn. Tuy nhi\u00ean, \u0111\u00e2y l\u00e0 nh\u00f3m nghi\u1ec7p v\u1ee5 c\u00f3 r\u1ee7i ro cao n\u00ean doanh nghi\u1ec7p c\u1ea7n r\u00e0 so\u00e1t k\u1ef9 tr\u01b0\u1edbc khi \u00e1p d\u1ee5ng.                     <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Neu_den_thoi_diem_ke_khai_thue_doanh_nghiep_chua_thanh_toan_thi_co_duoc_khau_tru_thue_GTGT_dau_vao_khong\"><\/span>N\u1ebfu \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m k\u00ea khai thu\u1ebf doanh nghi\u1ec7p ch\u01b0a thanh to\u00e1n th\u00ec c\u00f3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o kh\u00f4ng? <span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tTrong nhi\u1ec1u tr\u01b0\u1eddng h\u1ee3p, doanh nghi\u1ec7p v\u1eabn \u0111\u01b0\u1ee3c k\u00ea khai kh\u1ea5u tr\u1eeb tr\u01b0\u1edbc n\u1ebfu c\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u00f3a \u0111\u01a1n h\u1ee3p ph\u00e1p, h\u1ee3p \u0111\u1ed3ng mua b\u00e1n v\u00e0 \u0111i\u1ec1u kho\u1ea3n thanh to\u00e1n tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p r\u00f5 r\u00e0ng. Tuy nhi\u00ean, sau th\u1eddi h\u1ea1n thanh to\u00e1n theo h\u1ee3p \u0111\u1ed3ng, n\u1ebfu doanh nghi\u1ec7p kh\u00f4ng b\u1ed5 sung \u0111\u01b0\u1ee3c ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t th\u00ec ph\u1ea3i k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m ph\u1ea7n thu\u1ebf GTGT \u0111\u00e3 kh\u1ea5u tr\u1eeb tr\u01b0\u1edbc \u0111\u00f3.                     <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Doanh_nghiep_mua_hang_tra_cham_tra_gop_tren_05_trieu_dong_co_bat_buoc_thanh_toan_qua_ngan_hang_khong\"><\/span>Doanh nghi\u1ec7p mua h\u00e0ng tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p tr\u00ean 05 tri\u1ec7u \u0111\u1ed3ng c\u00f3 b\u1eaft bu\u1ed9c thanh to\u00e1n qua ng\u00e2n h\u00e0ng kh\u00f4ng? <span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u00f3. Theo tinh th\u1ea7n h\u01b0\u1edbng d\u1eabn t\u1ea1i C\u00f4ng v\u0103n 2398\/CT-CS, \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua tr\u1ea3 ch\u1eadm ho\u1eb7c tr\u1ea3 g\u00f3p c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb 05 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean (\u0111\u00e3 bao g\u1ed3m thu\u1ebf GTGT), doanh nghi\u1ec7p v\u1eabn ph\u1ea3i \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n 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. N\u1ebfu kh\u00f4ng c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n h\u1ee3p l\u1ec7 qua ng\u00e2n h\u00e0ng, kho\u1ea3n thu\u1ebf n\u00e0y c\u00f3 th\u1ec3 b\u1ecb lo\u1ea1i khi quy\u1ebft to\u00e1n.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t\n<script type=\"application\/ld+json\">\n    {\n\t\t\"@context\": \"https:\/\/schema.org\",\n\t\t\"@type\": \"FAQPage\",\n\t\t\"mainEntity\": [\n\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"T\u1ea1i sao C\u00f4ng v\u0103n 2398\/CT-CS l\u1ea1i nh\u1ea5n m\u1ea1nh v\u00e0o vi\u1ec7c thanh to\u00e1n qua t\u00e0i kho\u1ea3n \u0111\u00e3 \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan thu\u1ebf?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"\u0110i\u1ec1u n\u00e0y \u0111\u1ea3m b\u1ea3o t\u00ednh x\u00e1c th\u1ef1c. N\u1ebfu chuy\u1ec3n kho\u1ea3n t\u1eeb m\u1ed9t t\u00e0i kho\u1ea3n l\u1ea1 kh\u00f4ng n\u1eb1m trong danh m\u1ee5c qu\u1ea3n l\u00fd c\u1ee7a doanh nghi\u1ec7p, ch\u1ee9ng t\u1eeb \u0111\u00f3 c\u00f3 th\u1ec3 b\u1ecb nghi ng\u1edd l\u00e0 giao d\u1ecbch gi\u1ea3 t\u1ea1o. C\u00f4ng v\u0103n 2398\/CT-CS y\u00eau c\u1ea7u t\u00ednh th\u1ed1ng nh\u1ea5t trong h\u1ec7 th\u1ed1ng d\u1eef li\u1ec7u thu\u1ebf.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"N\u1ebfu thanh to\u00e1n tr\u1ea3 g\u00f3p qua c\u00e1c \u0111\u01a1n v\u1ecb trung gian nh\u01b0 c\u00f4ng ty t\u00e0i ch\u00ednh, n\u00ean c\u1ea7n l\u01b0u \u00fd g\u00ec?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Ph\u1ea3i c\u1ea7n c\u00f3 h\u1ee3p \u0111\u1ed3ng gi\u1eefa ba b\u00ean v\u00e0 c\u00e1c ch\u1ee9ng t\u1eeb chuy\u1ec3n ti\u1ec1n minh b\u1ea1ch gi\u1eefa doanh nghi\u1ec7p, c\u00f4ng ty t\u00e0i ch\u00ednh v\u00e0 ng\u01b0\u1eddi b\u00e1n. M\u1ecdi lu\u1ed3ng ti\u1ec1n \u0111\u1ec1u ph\u1ea3i \u0111\u1ec3 l\u1ea1i d\u1ea5u v\u1ebft k\u1ef9 thu\u1eadt s\u1ed1 tr\u00ean h\u1ec7 th\u1ed1ng ng\u00e2n h\u00e0ng \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh tu\u00e2n th\u1ee7.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Thanh to\u00e1n b\u00f9 tr\u1eeb c\u00f4ng n\u1ee3 c\u00f3 \u0111\u01b0\u1ee3c xem l\u00e0 thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t kh\u00f4ng? \",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"\u0110i\u1ec1u n\u00e0y ph\u1ee5 thu\u1ed9c v\u00e0o b\u1ea3n ch\u1ea5t giao d\u1ecbch v\u00e0 h\u1ed3 s\u01a1 ch\u1ee9ng minh \u0111i k\u00e8m. N\u1ebfu vi\u1ec7c b\u00f9 tr\u1eeb c\u00f4ng n\u1ee3 c\u00f3 \u0111\u1ea7y \u0111\u1ee7 bi\u00ean b\u1ea3n \u0111\u1ed1i chi\u1ebfu, x\u00e1c nh\u1eadn c\u00f4ng n\u1ee3 gi\u1eefa c\u00e1c b\u00ean v\u00e0 \u0111\u00e1p \u1ee9ng \u0111\u00fang quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt thu\u1ebf, c\u01a1 quan thu\u1ebf c\u00f3 th\u1ec3 ch\u1ea5p nh\u1eadn. Tuy nhi\u00ean, \u0111\u00e2y l\u00e0 nh\u00f3m nghi\u1ec7p v\u1ee5 c\u00f3 r\u1ee7i ro cao n\u00ean doanh nghi\u1ec7p c\u1ea7n r\u00e0 so\u00e1t k\u1ef9 tr\u01b0\u1edbc khi \u00e1p d\u1ee5ng.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"N\u1ebfu \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m k\u00ea khai thu\u1ebf doanh nghi\u1ec7p ch\u01b0a thanh to\u00e1n th\u00ec c\u00f3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o kh\u00f4ng? \",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Trong nhi\u1ec1u tr\u01b0\u1eddng h\u1ee3p, doanh nghi\u1ec7p v\u1eabn \u0111\u01b0\u1ee3c k\u00ea khai kh\u1ea5u tr\u1eeb tr\u01b0\u1edbc n\u1ebfu c\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u00f3a \u0111\u01a1n h\u1ee3p ph\u00e1p, h\u1ee3p \u0111\u1ed3ng mua b\u00e1n v\u00e0 \u0111i\u1ec1u kho\u1ea3n thanh to\u00e1n tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p r\u00f5 r\u00e0ng. Tuy nhi\u00ean, sau th\u1eddi h\u1ea1n thanh to\u00e1n theo h\u1ee3p \u0111\u1ed3ng, n\u1ebfu doanh nghi\u1ec7p kh\u00f4ng b\u1ed5 sung \u0111\u01b0\u1ee3c ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t th\u00ec ph\u1ea3i k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m ph\u1ea7n thu\u1ebf GTGT \u0111\u00e3 kh\u1ea5u tr\u1eeb tr\u01b0\u1edbc \u0111\u00f3.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Doanh nghi\u1ec7p mua h\u00e0ng tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p tr\u00ean 05 tri\u1ec7u \u0111\u1ed3ng c\u00f3 b\u1eaft bu\u1ed9c thanh to\u00e1n qua ng\u00e2n h\u00e0ng kh\u00f4ng? \",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"C\u00f3. Theo tinh th\u1ea7n h\u01b0\u1edbng d\u1eabn t\u1ea1i C\u00f4ng v\u0103n 2398\/CT-CS, \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua tr\u1ea3 ch\u1eadm ho\u1eb7c tr\u1ea3 g\u00f3p c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb 05 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean (\u0111\u00e3 bao g\u1ed3m thu\u1ebf GTGT), doanh nghi\u1ec7p v\u1eabn ph\u1ea3i \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n 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. N\u1ebfu kh\u00f4ng c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n h\u1ee3p l\u1ec7 qua ng\u00e2n h\u00e0ng, kho\u1ea3n thu\u1ebf n\u00e0y c\u00f3 th\u1ec3 b\u1ecb lo\u1ea1i khi quy\u1ebft to\u00e1n.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t\t    ]\n}\n<\/script>","protected":false},"excerpt":{"rendered":"<p>C\u00f4ng v\u0103n 2398\/CT-CS \u0111ang l\u00e0 m\u1ed9t trong nh\u1eefng v\u0103n b\u1ea3n \u0111\u01b0\u1ee3c gi\u1edbi k\u1ebf to\u00e1n \u2013 thu\u1ebf \u0111\u1eb7c bi\u1ec7t quan t\u00e2m trong n\u0103m 2026, nh\u1ea5t l\u00e0 khi li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a mua tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p. M\u1ed9t trong nh\u1eefng \u0111i\u1ec3m \u0111\u00e1ng ch\u00fa \u00fd [&hellip;]<\/p>","protected":false},"author":4,"featured_media":8360,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-8359","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/posts\/8359","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/comments?post=8359"}],"version-history":[{"count":2,"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/posts\/8359\/revisions"}],"predecessor-version":[{"id":8371,"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/posts\/8359\/revisions\/8371"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/media\/8360"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/media?parent=8359"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/categories?post=8359"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/tags?post=8359"}],"curies":[{"name":"WP","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}