{"id":19743,"date":"2024-03-28T23:12:54","date_gmt":"2024-03-28T16:12:54","guid":{"rendered":"https:\/\/jobsgo.vn\/blog\/?p=19743"},"modified":"2024-11-29T08:55:42","modified_gmt":"2024-11-29T01:55:42","slug":"mau-bang-doi-chieu-cong-no","status":"publish","type":"post","link":"https:\/\/jobsgo.vn\/blog\/mau-bang-doi-chieu-cong-no\/","title":{"rendered":"M\u1eabu B\u1ea3ng \u0110\u1ed1i Chi\u1ebfu C\u00f4ng N\u1ee3 M\u1edbi Nh\u1ea5t 2025 Theo Quy \u0110\u1ecbnh"},"content":{"rendered":"\n
B\u1ea3ng \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3 l\u00e0 g\u00ec<\/strong><\/a>? \u0110\u00e2y l\u00e0 1 lo\u1ea1i gi\u1ea5y t\u1edd \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n<\/strong><\/a>, t\u00e0i ch\u00ednh. V\u1eady n\u1ed9i dung v\u00e0 m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng c\u1ee7a b\u1ea3ng \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3 ra sao? M\u1eddi b\u1ea1n c\u00f9ng t\u00ecm hi\u1ec3u trong n\u1ed9i dung b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y.<\/em><\/p>\n M\u1ee5c l\u1ee5c<\/p> Bi\u00ean b\u1ea3n \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3<\/strong> l\u00e0 v\u0103n b\u1ea3n quan tr\u1ecdng trong qu\u00e1 tr\u00ecnh l\u01b0u th\u00f4ng h\u00e0ng h\u00f3a. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 m\u1ed9t s\u1ed1 n\u1ed9i dung kh\u00e1i qu\u00e1t v\u1ec1 lo\u1ea1i bi\u00ean b\u1ea3n n\u00e0y.<\/p>\n Trong qu\u00e1 tr\u00ecnh trao \u0111\u1ed5i, bu\u00f4n b\u00e1n s\u1ea3n ph\u1ea9m h\u00e0ng h\u00f3a, c\u00f3 th\u1ec3 xu\u1ea5t hi\u1ec7n c\u00e1c kho\u1ea3n thanh to\u00e1n ch\u01b0a th\u1ec3 tr\u1ea3 ngay l\u1eadp t\u1ee9c trong k\u1ef3 m\u00e0 n\u1ee3 l\u1ea1i \u0111\u1ebfn k\u1ef3 sau cho c\u00e1 nh\u00e2n, doanh nghi\u1ec7p. C\u00e1c kho\u1ea3n n\u00e0y c\u00f3 t\u00ean g\u1ecdi l\u00e0 c\u00f4ng n\u1ee3.<\/p>\n V\u00e0 ho\u1ea1t \u0111\u1ed9ng \u0111\u1ed1i chi\u1ebfu c\u00e1c kho\u1ea3n thanh to\u00e1n n\u1ee3 l\u1ea1i theo k\u1ef3 \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3. \u0110\u00e2y th\u1ef1c ch\u1ea5t l\u00e0 vi\u1ec7c \u0111\u1ed1i chi\u1ebfu con s\u1ed1 tr\u00ean s\u1ed5 s\u00e1ch v\u00e0 tr\u00ean h\u1ee3p \u0111\u1ed3ng sao cho \u0111\u1ea3m b\u1ea3o t\u00ednh x\u00e1c th\u1ef1c v\u00e0 ch\u00ednh x\u00e1c tuy\u1ec7t \u0111\u1ed1i. C\u00f3 hai lo\u1ea1i c\u00f4ng n\u1ee3 th\u01b0\u1eddng g\u1eb7p l\u00e0:<\/p>\n M\u1eabu b\u1ea3ng \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3<\/strong> hay bi\u00ean b\u1ea3n \u0111\u1ed1i ch\u1ee9ng c\u00f4ng n\u1ee3 l\u00e0 v\u0103n b\u1ea3n d\u00f9ng \u0111\u1ec3 ki\u1ec3m tra t\u00ecnh h\u00ecnh thanh to\u00e1n c\u00f4ng n\u1ee3 gi\u1eefa 2 b\u00ean mua \u2013 b\u00e1n. Nh\u1ea5t l\u00e0 c\u00e1c h\u00f3a \u0111\u01a1n GTGT t\u1eeb 20 tri\u1ec7u tr\u1edf l\u00ean.<\/p>\n Vi\u1ec7c \u0111\u1ed1i chi\u1ebfu n\u00e0y v\u1edbi m\u1ee5c \u0111\u00edch xem xem c\u00e1c kho\u1ea3n c\u00f4ng n\u1ee3 n\u00e0y c\u00f3 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo \u0111\u00fang ti\u1ebfn tr\u00ecnh, quy \u0111\u1ecbnh hay kh\u00f4ng.<\/p>\n Xem th\u00eam: Phi\u1ebfu k\u1ebf to\u00e1n l\u00e0 g\u00ec<\/a>?<\/strong><\/p>\n V\u00ec sao c\u1ea7n l\u1eadp b\u1ea3ng \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3<\/strong>? V\u00ec \u0111\u00e2y l\u00e0 lo\u1ea1i gi\u1ea5y t\u1edd c\u1ea7n thi\u1ebft khi doanh nghi\u1ec7p quy\u1ebft to\u00e1n thu\u1ebf.<\/p>\n \u0110\u00e2y c\u0169ng ch\u00ednh l\u00e0 c\u0103n c\u1ee9 \u0111\u1ec3 c\u00f3 th\u1ec3 ki\u1ec3m tra t\u00ecnh tr\u1ea1ng vay n\u1ee3 gi\u1eefa 2 b\u00ean mua \u2013 b\u00e1n, \u0111\u1eb7c bi\u1ec7t l\u00e0 c\u00e1c h\u00f3a \u0111\u01a1n c\u00f3 GTGT tr\u00ean 20 tri\u1ec7u \u0111\u1ed3ng c\u00f3 \u0111\u01b0\u1ee3c ti\u1ebfn h\u00e0nh \u0111\u00fang quy \u0111\u1ecbnh hay kh\u00f4ng.<\/p>\n B\u00ean c\u1ea1nh \u0111\u00f3, nh\u1edd v\u00e0o bi\u00ean b\u1ea3n \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3<\/strong> k\u1ebf to\u00e1n s\u1ebd d\u1ec5 d\u00e0ng ki\u1ec3m so\u00e1t \u0111\u01b0\u1ee3c t\u00ecnh tr\u1ea1ng c\u1ee7a c\u00e1c kho\u1ea3n n\u1ee3 c\u1ee7a doanh nghi\u1ec7p c\u00f3 \u0111\u00fang v\u1edbi n\u1ed9i dung k\u00fd k\u1ebft hay kh\u00f4ng? S\u1ed1 n\u1ee3 c\u00f2n d\u01b0 c\u00f3 \u0111\u00fang v\u1edbi con s\u1ed1 th\u1ef1c t\u1ebf hay kh\u00f4ng?<\/p>\n B\u1ea3ng \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3<\/strong> l\u00e0 v\u0103n b\u1ea3n \u0111\u01b0\u1ee3c d\u00f9ng \u0111\u1ec3 thanh l\u00fd h\u1ee3p \u0111\u1ed3ng n\u00ean y\u00eau c\u1ea7u t\u00ednh ch\u00ednh x\u00e1c tuy\u1ec7t \u0111\u1ed1i nh\u1eb1m tr\u00e1nh tranh ch\u1ea5p, m\u00e2u thu\u1eabn gi\u1eefa c\u00e1c b\u00ean. Tr\u00ean th\u1ef1c t\u1ebf, m\u1ed9t b\u1ea3ng \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3<\/strong> chu\u1ea9n ch\u1ec9nh c\u1ea7n \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 nh\u1eefng y\u00eau c\u1ea7u sau \u0111\u00e2y:<\/p>\n B\u1ea3ng \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3 ph\u1ea3i c\u00f3 \u0111\u1ea7y \u0111\u1ee7 ch\u1eef k\u00fd c\u1ee7a c\u1ea3 hai b\u00ean doanh nghi\u1ec7p. Th\u00f4ng qua vi\u1ec7c l\u1eadp b\u1ea3ng \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3, doanh nghi\u1ec7p c\u0169ng s\u1ebd c\u00f3 c\u00e1i nh\u00ecn r\u00f5 r\u00e0ng h\u01a1n v\u1ec1 c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i thu v\u00e0 ph\u1ea3i tr\u1ea3, gi\u00fap \u0111\u1ed1i chi\u1ebfu d\u1ec5 d\u00e0ng v\u1edbi b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n<\/strong><\/a>, t\u1eeb \u0111\u00f3 \u0111\u1ea3m b\u1ea3o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh minh b\u1ea1ch v\u00e0 ch\u00ednh x\u00e1c.<\/p>\n M\u1eabu bi\u00ean b\u1ea3n \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3, m\u1eabu b\u1ea3ng \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3<\/strong>,… n\u0103m 2024 c\u00f3 m\u1ed9t s\u1ed1 thay \u0111\u1ed5i nh\u1ea5t \u0111\u1ecbnh, b\u1ea1n h\u00e3y theo d\u00f5i v\u00e0 t\u1ea3i xu\u1ed1ng \u0111\u1ec3 s\u1eed d\u1ee5ng khi c\u1ea7n:<\/p>\n B\u00ean c\u1ea1nh c\u00e1c th\u00f4ng tin c\u01a1 b\u1ea3n c\u1ee7a hai b\u00ean, m\u1eabu bi\u00ean b\u1ea3n \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3 c\u1ea7n cung c\u1ea5p \u0111\u1ea7y \u0111\u1ee7 b\u1ea3ng ghi gi\u00e1 c\u1ea3 v\u00e0 to\u00e0n b\u1ed9 s\u1ed1 ti\u1ec1n c\u1ea7n thanh to\u00e1n.<\/p>\n LINK T\u1ea2I<\/a><\/strong><\/p>\n \u0110\u1ed9c l\u1eadp – T\u1ef1 do – H\u1ea1nh ph\u00fac<\/p>\n \u2026, ng\u00e0y\u2026 th\u00e1ng\u2026 n\u0103m<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n BI\u00caN B\u1ea2N \u0110\u1ed0I CHI\u1ebeU C\u00d4NG N\u1ee2<\/p>\n – C\u0103n c\u1ee9 v\u00e0o bi\u00ean b\u1ea3n giao nh\u1eadn h\u00e0ng h\u00f3a.<\/p>\n – C\u0103n c\u1ee9 v\u00e0o th\u1ecfa thu\u1eadn gi\u1eefa hai b\u00ean.<\/p>\n H\u00f4m nay, ng\u00e0y…….th\u00e1ng……..n\u0103m…… T\u1ea1i v\u0103n ph\u00f2ng C\u00f4ng ty………., ch\u00fang t\u00f4i g\u1ed3m c\u00f3:<\/p>\n 1. B\u00ean A (B\u00ean mua): ……………………………………………..<\/p>\n – \u0110\u1ecba ch\u1ec9: ………………………………………………………………<\/p>\n – \u0110i\u1ec7n tho\u1ea1i. …………………………… Fax: ……………………<\/p>\n – \u0110\u1ea1i di\u1ec7n: ………………………………… Ch\u1ee9c v\u1ee5: …………….<\/p>\n 2. B\u00ean B (B\u00ean b\u00e1n): ……………………………………………….<\/p>\n – \u0110i\u1ec7n tho\u1ea1i: ……………………………….. Fax: …………………..<\/p>\n – \u0110\u1ea1i di\u1ec7n: …………………………………… Ch\u1ee9c v\u1ee5: ………….<\/p>\n C\u00f9ng nhau \u0111\u1ed1i chi\u1ebfu kh\u1ed1i l\u01b0\u1ee3ng v\u00e0 gi\u00e1 tr\u1ecb c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/p>\n 1. C\u00f4ng n\u1ee3 \u0111\u1ea7u k\u1ef3:…….. \u0111\u1ed3ng<\/p>\n 2. S\u1ed1 ph\u00e1t sinh trong k\u1ef3:<\/p>\n <\/p>\n <\/p>\n 3. S\u1ed1 ti\u1ec1n b\u00ean A \u0111\u00e3 thanh to\u00e1n: ….. \u0111\u1ed3ng<\/p>\n 4. K\u1ebft lu\u1eadn: T\u00ednh \u0111\u1ebfn ng\u00e0y……….. b\u00ean A ph\u1ea3i thanh to\u00e1n cho b\u00ean B s\u1ed1 ti\u1ec1n l\u00e0:……………<\/p>\n Bi\u00ean b\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c l\u1eadp th\u00e0nh 02 b\u1ea3n c\u00f3 gi\u00e1 tr\u1ecb nh\u01b0 nhau. M\u1ed7i b\u00ean gi\u1eef 01 b\u1ea3n l\u00e0m c\u01a1 s\u1edf cho vi\u1ec7c thanh to\u00e1n sau n\u00e0y gi\u1eefa hai b\u00ean. trong v\u00f2ng 03 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c bi\u00ean b\u1ea3n \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3 n\u00e0y m\u00e0 b\u00ean B kh\u00f4ng nh\u1eadn \u0111\u01b0\u1ee3c ph\u1ea3n h\u1ed3i t\u1eeb qu\u00fd c\u00f4ng ty th\u00ec c\u00f4ng n\u1ee3 tr\u00ean coi nh\u01b0 \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn.<\/p>\n <\/p>\n \u0110\u00e2y l\u00e0 bi\u1ec3u m\u1eabu x\u00e1c \u0111\u1ecbnh t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a c\u00e1c kho\u1ea3n c\u00f4ng n\u1ee3, \u0111\u1ed3ng th\u1eddi cung c\u1ea5p th\u00f4ng tin chi ti\u1ebft v\u1ec1 th\u1eddi h\u1ea1n tr\u1ea3.<\/p>\n Link t\u1ea3i<\/a><\/strong><\/p>\n S\u1ed1: 01\/20XX\/XN-CN<\/td>\n C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM<\/p>\n \u0110\u1ed9c l\u1eadp – T\u1ef1 do – H\u1ea1nh ph\u00fac<\/p>\n —-<\/p>\n ………., ng\u00e0y…… th\u00e1ng……..n\u0103m……..<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n BI\u00caN B\u1ea2N X\u00c1C NH\u1eacN C\u00d4NG N\u1ee2 – C\u0103n c\u1ee9 v\u00e0o th\u1ecfa thu\u1eadn gi\u1eefa hai b\u00ean;<\/p>\n – C\u0103n c\u1ee9……………………<\/p>\n H\u00f4m nay, ng\u00e0y…..th\u00e1ng…….n\u0103m…… t\u1ea1i tr\u1ee5 s\u1edf………….. ch\u00fang t\u00f4i g\u1ed3m c\u00f3: \u0110\u1ecba ch\u1ec9:………………<\/p>\n MST:……………………<\/p>\n \u0110\u1ea1i di\u1ec7n: \u00d4ng……………. Ch\u1ee9c v\u1ee5:……………..<\/p>\n \u0110i\u1ec7n tho\u1ea1i:…………………… Fax:………………….. \u0110\u1ecba ch\u1ec9:…………………………<\/p>\n MST:…………………………..<\/p>\n \u0110\u1ea1i di\u1ec7n: B\u00e0……………… Ch\u1ee9c v\u1ee5:……………………………<\/p>\n \u0110i\u1ec7n tho\u1ea1i:………………………….. Fax:………………………<\/p>\n C\u00f9ng nhau x\u00e1c nh\u1eadn – \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3 t\u00ednh t\u1eeb ng\u00e0y …..\/…….\/…… \u0111\u1ebfn …….\/………\/…….. nh\u01b0 sau:<\/p>\n I – \u0110\u1ed1i chi\u1ebfu – X\u00e1c nh\u1eadn c\u00f4ng n\u1ee3:<\/p>\n <\/p>\n <\/p>\n II – Gi\u1ea3i tr\u00ecnh chi ti\u1ebft c\u00f4ng n\u1ee3<\/p>\n <\/p>\n <\/p>\n III – K\u1ebft lu\u1eadn<\/p>\n T\u00ednh \u0111\u1ebfn ng\u00e0y ……. C\u00f4ng ty ……… c\u00f2n ph\u1ea3i thanh to\u00e1n cho b\u00ean C\u00f4ng ty……….. s\u1ed1 ti\u1ec1n l\u00e0: ……… (B\u1eb1ng ch\u1eef:………….).<\/p>\n Bi\u00ean b\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c l\u1eadp th\u00e0nh 02 b\u1ea3n c\u00f3 gi\u00e1 tr\u1ecb nh\u01b0 nhau. M\u1ed7i b\u00ean gi\u1eef 01 b\u1ea3n l\u00e0m c\u01a1 s\u1edf cho vi\u1ec7c thanh to\u00e1n sau n\u00e0y gi\u1eefa hai b\u00ean. Trong v\u00f2ng 03 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c bi\u00ean b\u1ea3n \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3 n\u00e0y m\u00e0 C\u00f4ng ty………. kh\u00f4ng nh\u1eadn \u0111\u01b0\u1ee3c ph\u1ea3n h\u1ed3i t\u1eeb Qu\u00fd c\u00f4ng ty th\u00ec c\u00f4ng n\u1ee3 tr\u00ean coi nh\u01b0 \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn.<\/p>\n <\/p>\n Bi\u00ean b\u1ea3n b\u00e0n giao c\u00f4ng n\u1ee3 l\u00e0 v\u0103n b\u1ea3n \u0111\u01b0\u1ee3c in th\u00e0nh nhi\u1ec1u b\u1ea3n, chuy\u1ec3n cho 2 b\u00ean gi\u1eef nh\u1eb1m x\u00e1c nh\u1eadn thanh to\u00e1n kho\u1ea3n c\u00f4ng n\u1ee3.<\/p>\n Link t\u1ea3i<\/a><\/strong><\/p>\n C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM<\/p>\n \u0110\u1ed9c l\u1eadp – T\u1ef1 do – H\u1ea1nh ph\u00fac<\/p>\n —<\/p>\n ………., ng\u00e0y…… th\u00e1ng…….n\u0103m……..<\/p>\n BI\u00caN B\u1ea2N B\u00c0N GIAO C\u00d4NG N\u1ee2<\/p>\n H\u00f4m nay,……. gi\u1edd…..ng\u00e0y…..th\u00e1ng…..n\u0103m t\u1ea1i \u0111\u1ecba ch\u1ec9…………………., ch\u00fang t\u00f4i g\u1ed3m: 1. \u00d4ng\/b\u00e0:………………….. Ch\u1ee9c v\u1ee5:………………….<\/p>\n 2. \u00d4ng\/b\u00e0:……………………Ch\u1ee9c v\u1ee5:………………….<\/p>\n 3. \u00d4ng\/b\u00e0:……………………Ch\u1ee9c v\u1ee5:………………….. \u00d4ng\/b\u00e0:………………………… Ch\u1ee9c v\u1ee5:………………………….<\/p>\n \u0110\u00e3 c\u00f9ng ti\u1ebfn h\u00e0nh b\u00e0n giao c\u00f4ng n\u1ee3 v\u1edbi n\u1ed9i dung nh\u01b0 sau:<\/p>\n <\/p>\n Bi\u00ean b\u1ea3n b\u00e0n giao k\u1ebft th\u00fac v\u00e0o h\u1ed3i…… gi\u1edd…… c\u00f9ng ng\u00e0y. C\u00e1c b\u00ean tham gia c\u00f9ng nh\u1ea5t tr\u00ed v\u1edbi n\u1ed9i dung b\u00e0n giao tr\u00ean.<\/p>\n Bi\u00ean b\u1ea3n b\u00e0n giao n\u00e0y \u0111\u01b0\u1ee3c l\u1eadp th\u00e0nh…. b\u1ea3n c\u00f3 gi\u00e1 tr\u1ecb ph\u00e1p l\u00fd nh\u01b0 nhau, ng\u01b0\u1eddi b\u00e0n giao gi\u1eef 01 b\u1ea3n, ng\u01b0\u1eddi nh\u1eadn b\u00e0n giao gi\u1eef 01 b\u1ea3n, c\u00f4ng ty…….. gi\u1eef 01 b\u1ea3n.<\/p>\n <\/p>\n Bi\u00ean b\u1ea3n \u0111\u1ed1i tr\u1eeb c\u00f4ng n\u1ee3 g\u1ed3m 2 lo\u1ea1i l\u00e0 bi\u00ean b\u1ea3n \u0111\u1ed1i tr\u1eeb c\u00f4ng n\u1ee3 m\u1ed9t b\u00ean v\u00e0 bi\u00ean b\u1ea3n \u0111\u1ed1i tr\u1eeb c\u00f4ng n\u1ee3 hai b\u00ean:<\/p>\n Link t\u1ea3i bi\u00ean b\u1ea3n \u0111\u1ed1i tr\u1eeb c\u00f4ng n\u1ee3 m\u1ed9t b\u00ean<\/a><\/strong><\/p>\n S\u1ed1 01\/20xx\/XN-CN<\/td>\n C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM<\/p>\n \u0110\u1ed9c l\u1eadp – T\u1ef1 do – H\u1ea1nh ph\u00fac<\/p>\n —<\/p>\n ………, ng\u00e0y …….. th\u00e1ng ….. n\u0103m ……..<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n BI\u00caN B\u1ea2N X\u00c1C NH\u1eacN \u0110\u1ed0I TR\u1eea C\u00d4NG N\u1ee2<\/p>\n – C\u0103n c\u1ee9 v\u00e0o H\u1ee3p \u0111\u1ed3ng mua b\u00e1n s\u1ed1:…..\/…….\/HDMB \u0111\u00e3 k\u00fd k\u1ebft ng\u00e0y…… th\u00e1ng…….n\u0103m………;<\/p>\n – C\u0103n c\u1ee9 v\u00e0o y\u00eau c\u1ea7u th\u1ef1c t\u1ebf c\u1ee7a hai b\u00ean;<\/p>\n H\u00f4m nay, ng\u00e0y ….. th\u00e1ng….. n\u0103m ….. t\u1ea1i V\u0103n ph\u00f2ng C\u00f4ng ty………., \u0111\u1ea1i di\u1ec7n hai b\u00ean C\u00f4ng ty ch\u00fang t\u00f4i g\u1ed3m c\u00f3: \u0110\u1ecba ch\u1ec9:………………….<\/p>\n MST:…………………….<\/p>\n \u0110\u1ea1i di\u1ec7n: \u00d4ng……………… Ch\u1ee9c v\u1ee5:……………….<\/p>\n \u0110i\u1ec7n tho\u1ea1i:……………………… Fax:………………….. \u0110\u1ecba ch\u1ec9:………………….<\/p>\n MST:…………………..<\/p>\n \u0110\u1ea1i di\u1ec7n: B\u00e0…………… Ch\u1ee9c v\u1ee5:………………..<\/p>\n \u0110i\u1ec7n tho\u1ea1i:…………………… Fax:………………….<\/p>\n C\u00f9ng nhau x\u00e1c nh\u1eadn – \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3 t\u00ednh t\u1eeb ng\u00e0y …\/….\/…. \u0111\u1ebfn ng\u00e0y…..\/….\/…… nh\u01b0 sau:<\/p>\n <\/p>\n Chi ti\u1ebft:<\/p>\n I – C\u00f4ng n\u1ee3 ph\u00e1t sinh t\u0103ng<\/p>\n <\/p>\n II – C\u00f4ng n\u1ee3 ph\u00e1t sinh gi\u1ea3m<\/p>\n Theo H\u1ee3p \u0111\u1ed3ng mua b\u00e1n s\u1ed1:….\/…..\/HDMB \u0111\u00e3 k\u00fd k\u1ebft ng\u00e0y…..th\u00e1ng…..n\u0103m….. th\u00ec: “N\u1ebfu C\u00f4ng ty…………. thanh to\u00e1n ti\u1ec1n mua t\u1ee7 t\u00e0i li\u1ec7u tr\u01b0\u1edbc ng\u00e0y….\/……\/….. s\u1ebd \u0111\u01b0\u1ee3c h\u01b0\u1edfng chi\u1ebft kh\u1ea5u thanh to\u00e1n 5% tr\u00ean t\u1ed5ng s\u1ed1 ti\u1ec1n ph\u1ea3i thanh to\u00e1n. T\u01b0\u01a1ng \u0111\u01b0\u01a1ng v\u1edbi…….. (s\u1ed1 ti\u1ec1n) Hai b\u00ean \u0111\u1ed3ng \u00fd c\u1ea5n tr\u1eeb c\u00f4ng n\u1ee3 nh\u01b0 sau:<\/p>\n S\u1ed1 ti\u1ec1n chi\u1ebft kh\u1ea5u thanh to\u00e1n …… s\u1ebd \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb v\u00e0o s\u1ed1 ti\u1ec1n c\u00f2n ph\u1ea3i thanh to\u00e1n khi b\u00ean mua thanh to\u00e1n cho b\u00ean b\u00e1n. ………. (B\u1eb1ng ch\u1eef:……………….) B\u00ean mua – C\u00f4ng ty………. c\u00f2n ph\u1ea3i thanh to\u00e1n cho b\u00ean C\u00f4ng ty ……… s\u1ed1 ti\u1ec1n l\u00e0:……… v\u00e0o ng\u00e0y……….<\/p>\n Bi\u00ean b\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c l\u1eadp th\u00e0nh 02 b\u1ea3n c\u00f3 gi\u00e1 tr\u1ecb nh\u01b0 nhau. M\u1ed7i b\u00ean gi\u1eef 01 b\u1ea3n l\u00e0m c\u01a1 s\u1edf cho vi\u1ec7c thanh to\u00e1n sau n\u00e0y gi\u1eefa hai b\u00ean. Trong v\u00f2ng 03 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c bi\u00ean b\u1ea3n \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3 n\u00e0y m\u00e0 C\u00f4ng ty…… kh\u00f4ng nh\u1eadn \u0111\u01b0\u1ee3c ph\u1ea3n h\u1ed3i t\u1eeb Qu\u00fd c\u00f4ng ty th\u00ec c\u00f4ng n\u1ee3 tr\u00ean coi nh\u01b0 \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn.<\/p>\n <\/p>\n Link t\u1ea3i bi\u00ean b\u1ea3n \u0111\u1ed1i tr\u1eeb c\u00f4ng n\u1ee3 hai b\u00ean<\/a><\/strong><\/p>\n S\u1ed1 01\/20xx\/XN-CN<\/td>\n C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM<\/p>\n \u0110\u1ed9c l\u1eadp – T\u1ef1 do – H\u1ea1nh ph\u00fac<\/p>\n —<\/p>\n ………, ng\u00e0y …….. th\u00e1ng ….. n\u0103m ……..<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n BI\u00caN B\u1ea2N X\u00c1C NH\u1eacN \u0110\u1ed0I CHI\u1ebeU C\u00d4NG N\u1ee2<\/p>\n – C\u0103n c\u1ee9 v\u00e0o c\u00e1c h\u1ee3p \u0111\u1ed3ng \u0111\u00e3 k\u00fd k\u1ebft gi\u1eefa hai b\u00ean.<\/p>\n – C\u0103n c\u1ee9 v\u00e0o c\u00e1c bi\u00ean b\u1ea3n giao nh\u1eadn h\u00e0ng h\u00f3a.<\/p>\n – C\u0103n c\u1ee9 v\u00e0o ch\u1ee9ng t\u1eeb thanh to\u00e1n m\u00e0 c\u00e1c b\u00ean \u0111\u00e3 th\u1ef1c hi\u1ec7n.<\/p>\n H\u00f4m nay, ng\u00e0y……. th\u00e1ng…….. n\u0103m ……. t\u1ea1i v\u0103n ph\u00f2ng C\u00f4ng ty ………….. \u0111\u1ea1i di\u1ec7n hai b\u00ean C\u00f4ng ty ch\u00fang t\u00f4i g\u1ed3m c\u00f3: \u0110\u1ecba ch\u1ec9:………………<\/p>\n MST:………………<\/p>\n \u0110\u1ea1i di\u1ec7n: \u00d4ng………….. Ch\u1ee9c v\u1ee5:…………..<\/p>\n \u0110i\u1ec7n tho\u1ea1i:………………………Fax:……………….<\/p>\n B\u00caN B\u00c1N (B\u00caN B): C\u00d4NG TY………………………..<\/p>\n \u0110\u1ecba ch\u1ec9:………………………..<\/p>\n MST:……………………..<\/p>\n \u0110\u1ea1i di\u1ec7n: B\u00e0…………Ch\u1ee9c v\u1ee5:……………..<\/p>\n \u0110i\u1ec7n tho\u1ea1i:…………………… Fax:…………………..<\/p>\n C\u00f9ng nhau x\u00e1c nh\u1eadn – \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3 t\u00ednh t\u1eeb ng\u00e0y ……\/…….\/…… \u0111\u1ebfn ng\u00e0y ……\/……\/…….. nh\u01b0 sau:<\/p>\n I – \u0110\u1ed1i chi\u1ebfu – X\u00e1c nh\u1eadn c\u00f4ng n\u1ee3:<\/p>\n 1. B\u00ean A b\u00ean h\u00e0ng cho b\u00ean B:<\/p>\n <\/p>\n 2. B\u00ean B b\u00e1n h\u00e0ng cho b\u00ean A:<\/p>\n <\/p>\n II – B\u00f9 tr\u1eeb c\u00f4ng n\u1ee3 2 b\u00ean<\/p>\n Sau khi b\u00e0n b\u1ea1c c\u1ea3 2 b\u00ean c\u00f9ng th\u1ed1ng nh\u1ea5t v\u00e0 th\u1ecfa thu\u1eadn \u0111\u1ed3ng \u00fd c\u1ea5n tr\u1eeb kho\u1ea3n n\u1ee3 nh\u01b0 sau:<\/p>\n <\/p>\n III – K\u1ebft lu\u1eadn<\/p>\n T\u00ednh \u0111\u1ebfn ng\u00e0y ….\/…..\/……. b\u00ean B c\u00f2n ph\u1ea3i tr\u1ea3 cho b\u00ean A l\u00e0:……… (s\u1ed1 ti\u1ec1n)<\/p>\n Bi\u00ean b\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c l\u1eadp th\u00e0nh 02 b\u1ea3n c\u00f3 gi\u00e1 tr\u1ecb nh\u01b0 nhau. M\u1ed7i b\u00ean gi\u1eef 01 b\u1ea3n l\u00e0m c\u01a1 s\u1edf cho vi\u1ec7c thanh to\u00e1n sau n\u00e0y gi\u1eefa hai b\u00ean.<\/p>\n <\/p>\n B\u1ea3ng \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3<\/strong> l\u00e0 v\u0103n b\u1ea3n quan tr\u1ecdng v\u1edbi doanh nghi\u1ec7p, c\u00e1 nh\u00e2n n\u00ean ch\u1ec9 \u0111\u00e1p \u1ee9ng nhu c\u1ea7u hai b\u00ean l\u00e0 ch\u01b0a \u0111\u1ee7. \u0110\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c tuy\u1ec7t \u0111\u1ed1i, ho\u1ea1t \u0111\u1ed9ng \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3 c\u1ea7n tu\u00e2n th\u1ee7 ch\u1eb7t ch\u1ebd c\u00e1c nguy\u00ean t\u1eafc sau:<\/p>\n C\u00e1c nguy\u00ean t\u1eafc \u0111\u01b0\u1ee3c \u0111\u01b0a ra khi th\u1ef1c hi\u1ec7n \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3 ph\u1ea7n l\u1edbn d\u1ef1a tr\u00ean c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt nh\u1eb1m \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c c\u0169ng nh\u01b0 t\u1ea7m quan tr\u1ecdng c\u1ee7a v\u0103n b\u1ea3n n\u00e0y. C\u1ee5 th\u1ec3 nh\u01b0 sau:<\/p>\n Vi\u1ec7c \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3 c\u1ea7n \u0111\u01b0\u1ee3c ti\u1ebfn h\u00e0nh theo t\u1eebng b\u01b0\u1edbc, c\u1ee5 th\u1ec3, b\u1ea1n c\u1ea7n tu\u00e2n theo quy tr\u00ecnh \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3 nh\u01b0 sau:<\/p>\n1. Kh\u00e1i Qu\u00e1t Chung V\u1ec1 Bi\u00ean B\u1ea3n \u0110\u1ed1i Chi\u1ebfu C\u00f4ng N\u1ee3<\/strong><\/span><\/h2>\n
1.1. \u0110\u1ed1i Chi\u1ebfu C\u00f4ng N\u1ee3 L\u00e0 G\u00ec?<\/strong><\/span><\/h3>\n
\n
1.2. Bi\u00ean B\u1ea3n \u0110\u1ed1i Chi\u1ebfu C\u00f4ng N\u1ee3 L\u00e0 G\u00ec?<\/strong><\/span><\/h3>\n
1.3. M\u1ee5c \u0110\u00edch L\u1eadp Bi\u00ean B\u1ea3n \u0110\u1ed1i Chi\u1ebfu C\u00f4ng N\u1ee3<\/strong><\/span><\/h3>\n
\n
2. M\u1eabu B\u1ea3ng \u0110\u1ed1i Chi\u1ebfu C\u00f4ng N\u1ee3<\/strong><\/span><\/h2>\n
2.1. M\u1eabu Bi\u00ean B\u1ea3n \u0110\u1ed1i Chi\u1ebfu C\u00f4ng N\u1ee3<\/strong><\/span><\/h3>\n
\n\n
\n <\/p>\n \n\n
\n C\u00d4NG TY\u2026<\/td>\n C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM<\/p>\n \n\n
\n STT<\/td>\n T\u00ean s\u1ea3n ph\u1ea9m<\/td>\n \u0110\u01a1n v\u1ecb t\u00ednh<\/td>\n S\u1ed1 l\u01b0\u1ee3ng<\/td>\n \u0110\u01a1n gi\u00e1<\/td>\n Th\u00e0nh ti\u1ec1n<\/td>\n<\/tr>\n \n T\u1ed5ng c\u1ed9ng<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n \n\n
\n \u0110\u1ea0I DI\u1ec6N B\u00caN A<\/td>\n \u0110\u1ea0I DI\u1ec6N B\u00caN B<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n 2.2. M\u1eabu Bi\u00ean B\u1ea3n X\u00e1c Nh\u1eadn C\u00f4ng N\u1ee3<\/strong><\/span><\/h3>\n
\n\n
\n \n \n\n
\n C\u00d4NG TY………….<\/p>\n \n
\n– C\u0103n c\u1ee9 v\u00e0o bi\u00ean b\u1ea3n giao nh\u1eadn h\u00e0ng h\u00f3a;<\/p>\n
\nB\u00caN MUA (B\u00caN A): C\u00d4NG TY…………..<\/p>\n
\nB\u00caN B\u00c1N (B\u00caN B): C\u00d4NG TY……………..<\/p>\n\n\n
\n STT<\/td>\n Di\u1ec5n gi\u1ea3i<\/td>\n S\u1ed1 ti\u1ec1n<\/td>\n<\/tr>\n \n 1<\/td>\n S\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3<\/td>\n<\/tr>\n \n 2<\/td>\n S\u1ed1 ph\u00e1t sinh t\u0103ng trong k\u1ef3<\/td>\n<\/tr>\n \n 3<\/td>\n S\u1ed1 ph\u00e1t sinh gi\u1ea3m trong k\u1ef3<\/td>\n<\/tr>\n \n 4<\/td>\n S\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n \n\n
\n H\u1ee3p \u0111\u1ed3ng s\u1ed1<\/td>\n H\u00f3a \u0111\u01a1n s\u1ed1<\/td>\n Ng\u00e0y h\u00f3a \u0111\u01a1n<\/td>\n C\u00f4ng n\u1ee3 ph\u00e1t sinh t\u0103ng<\/td>\n \u0110\u00e3 thanh to\u00e1n<\/td>\n Ng\u00e0y thanh to\u00e1n<\/td>\n S\u1ed1 c\u00f2n ph\u1ea3i thanh to\u00e1n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n \n\n
\n \u0110\u1ea0I DI\u1ec6N B\u00caN A<\/td>\n \u0110\u1ea0I DI\u1ec6N B\u00caN B<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n 2.3. M\u1eabu Bi\u00ean B\u1ea3n B\u00e0n Giao C\u00f4ng N\u1ee3<\/strong><\/span><\/h3>\n
\n\n
\n <\/p>\n
\nA. \u0110\u1ea0I DI\u1ec6N C\u00c1C PH\u00d2NG BAN C\u00d3 LI\u00caN QUAN NH\u1eacN B\u00c0N GIAO<\/p>\n
\nB. NG\u01af\u1edcI B\u00c0N GIAO<\/p>\n\n\n
\n STT<\/td>\n N\u1ed9i dung<\/td>\n Ng\u01b0\u1eddi nh\u1eadn b\u00e0n giao<\/td>\n Ghi ch\u00fa<\/td>\n<\/tr>\n \n 1<\/td>\n<\/tr>\n \n 2<\/td>\n<\/tr>\n \n 3<\/td>\n<\/tr>\n \n \u2026<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n \n\n
\n B\u00caN A<\/td>\n B\u00caN B<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n 2.4. Bi\u00ean B\u1ea3n \u0110\u1ed1i Tr\u1eeb C\u00f4ng N\u1ee3<\/strong><\/span><\/h3>\n
\n\n
\n <\/p>\n \n\n
\n C\u00d4NG TY …………..<\/p>\n \n
\nB\u00caN MUA (B\u00caN A): C\u00d4NG TY……<\/p>\n
\nB\u00caN B\u00c1N (B\u00caN B): C\u00d4NG TY…………<\/p>\n\n\n
\n STT<\/td>\n Di\u1ec5n gi\u1ea3i<\/td>\n S\u1ed1 ti\u1ec1n<\/td>\n<\/tr>\n \n 1<\/td>\n S\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3<\/td>\n<\/tr>\n \n 2<\/td>\n S\u1ed1 ph\u00e1t sinh trong k\u1ef3<\/td>\n<\/tr>\n \n 3<\/td>\n S\u1ed1 ph\u00e1t sinh gi\u1ea3m trong k\u1ef3<\/td>\n<\/tr>\n \n 4<\/td>\n S\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n \n\n
\n H\u1ee3p \u0111\u1ed3ng s\u1ed1<\/td>\n H\u00f3a \u0111\u01a1n s\u1ed1<\/td>\n Ng\u00e0y h\u00f3a \u0111\u01a1n<\/td>\n M\u1eb7t h\u00e0ng<\/td>\n S\u1ed1 l\u01b0\u1ee3ng<\/td>\n S\u1ed1 ti\u1ec1n ph\u1ea3i thanh to\u00e1n<\/td>\n \u0110\u00e3 thanh to\u00e1n<\/td>\n<\/tr>\n \n T\u1ed5ng c\u1ed9ng<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
\nIII – \u0110\u1ed1i tr\u1eeb c\u00f4ng n\u1ee3<\/p>\n
\nIV – S\u1ed1 ti\u1ec1n c\u00f2n ph\u1ea3i thanh to\u00e1n<\/p>\n
\nV. K\u1ebft lu\u1eadn<\/p>\n\n\n
\n \u0110\u1ea0I DI\u1ec6N B\u00caN MUA<\/td>\n \u0110\u1ea0I DI\u1ec6N B\u00caN B\u00c1N<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n \n\n
\n \n \n\n
\n C\u00d4NG TY …………..<\/p>\n \n
\nB\u00caN MUA (B\u00caN A): C\u00d4NG TY:………….<\/p>\n\n\n
\n STT<\/td>\n Di\u1ec5n gi\u1ea3i<\/td>\n S\u1ed1 ti\u1ec1n<\/td>\n<\/tr>\n \n 1<\/td>\n S\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3<\/td>\n<\/tr>\n \n 2<\/td>\n S\u1ed1 d\u01b0 ph\u00e1t sinh c\u00f4ng n\u1ee3 ph\u1ea3i thu trong k\u1ef3<\/td>\n<\/tr>\n \n 3<\/td>\n S\u1ed1 d\u01b0 ph\u00e1t sinh \u0111\u00e3 thu trong k\u1ef3<\/td>\n<\/tr>\n \n 4<\/td>\n S\u1ed1 c\u00f2n ph\u1ea3i thu cu\u1ed1i k\u1ef3<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n \n\n
\n STT<\/td>\n Di\u1ec5n gi\u1ea3i<\/td>\n S\u1ed1 ti\u1ec1n<\/td>\n<\/tr>\n \n 1<\/td>\n S\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3<\/td>\n<\/tr>\n \n 2<\/td>\n S\u1ed1 d\u01b0 ph\u00e1t sinh c\u00f4ng n\u1ee3 ph\u1ea3i thu trong k\u1ef3<\/td>\n<\/tr>\n \n 3<\/td>\n S\u1ed1 d\u01b0 ph\u00e1t sinh \u0111\u00e3 thu trong k\u1ef3<\/td>\n<\/tr>\n \n 4<\/td>\n S\u1ed1 c\u00f2n ph\u1ea3i thu cu\u1ed1i k\u1ef3<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n \n\n
\n \u0110\u1ed1i t\u01b0\u1ee3ng<\/td>\n S\u1ed1 c\u00f2n thu<\/td>\n S\u1ed1 c\u00f2n ph\u1ea3i tr\u1ea3<\/td>\n C\u1ea5n tr\u1eeb<\/td>\n T\u00ecnh tr\u1ea1ng<\/td>\n<\/tr>\n \n B\u00ean A<\/td>\n Ph\u1ea3i thu<\/td>\n<\/tr>\n \n B\u00ean B<\/td>\n Ph\u1ea3i tr\u1ea3<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n \n\n
\n \u0110\u1ea0I DI\u1ec6N B\u00caN MUA<\/td>\n \u0110\u1ea0I DI\u1ec6N B\u00caN B\u00c1N<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n 3. Nguy\u00ean T\u1eafc V\u00e0 C\u00e1c B\u01b0\u1edbc \u0110\u1ed1i Chi\u1ebfu C\u00f4ng N\u1ee3<\/strong><\/span><\/h2>\n
3.1. Nguy\u00ean T\u1eafc \u0110\u1ed1i Chi\u1ebfu C\u00f4ng N\u1ee3<\/strong><\/span><\/h3>\n
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3.2. Quy Tr\u00ecnh \u0110\u1ed1i Chi\u1ebfu C\u00f4ng N\u1ee3<\/strong><\/span><\/h3>\n
\u0110\u1ed1i V\u1edbi C\u00e1c Kho\u1ea3n C\u00f4ng N\u1ee3 Ph\u1ea3i Thu<\/strong><\/span><\/h4>\n
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