{"id":10468,"date":"2015-08-24T23:25:21","date_gmt":"2015-08-24T23:25:21","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=10468"},"modified":"2015-08-28T00:39:44","modified_gmt":"2015-08-28T00:39:44","slug":"quy-dinh-cua-ve-hang-hoa-khuyen-mai","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=10468","title":{"rendered":"Quy \u0111\u1ecbnh v\u1ec1 h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 khuy\u1ebfn m\u1ea1i"},"content":{"rendered":"

\"Quy<\/a><\/h2>\n
B\u00e0n v\u1ec1 h\u00e0ng khuy\u1ebfn m\u1ea1i c\u00f3 nhi\u1ec1u v\u1ea5n \u0111\u1ec1 c\u1ea7n quan t\u00e2m: \u0110\u1ed1i t\u01b0\u1ee3ng khuy\u1ebfn m\u1ea1i, \u0111\u1ed1i t\u01b0\u1ee3ng nh\u1eadn khuy\u1ebfn m\u1ea1i, c\u00e1c h\u00ecnh th\u1ee9c khuy\u1ebfn m\u1ea1i…C\u00f3 r\u1ea5t nhi\u1ec1u v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh v\u1ec1 khuy\u1ebfn m\u1ea1i, th\u1eadm ch\u00ed c\u00f3 nh\u1eefng giai \u0111o\u1ea1n nh\u1eefng v\u0103n b\u1ea3n c\u00f2n c\u00f2n xung \u0111\u1ed9t l\u1eabn nhau, khi\u1ebfn cho nh\u1eefng doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n khuy\u1ebfn m\u1ea1i kh\u00f4ng kh\u1ecfi b\u1ed1i r\u1ed1i khi th\u1ef1c hi\u1ec7n. B\u00e0i vi\u1ebft n\u00e0y, K\u1ebf to\u00e1n Centa<\/strong>x<\/a>\u00a0\u00a0s\u1ebd cung c\u1ea5p cho c\u00e1c b\u1ea1n nh\u1eefng\u00a0quy \u0111\u1ecbnh\u00a0c\u1ee7a Lu\u1eadt th\u01b0\u01a1ng m\u1ea1i, Lu\u1eadt thu\u1ebf v\u00e0 K\u1ebf to\u00e1n\u00a0\u0111\u1ed1i v\u1edbi h\u00e0ng khuy\u1ebfn m\u1ea1i. V\u1eady nh\u1eefng quy \u0111\u1ecbnh g\u00ec v\u1ec1 h\u00e0ng khuy\u1ebfn m\u1ea1i hi\u1ec7n nay c\u1ea7n \u0111\u01b0\u1ee3c doanh nghi\u1ec7p l\u01b0u \u00fd?<\/span>\u00a0<\/span><\/div>\n

1. Lu\u1eadt th\u01b0\u01a1ng m\u1ea1i:<\/span><\/strong><\/h2>\n
\n

Theo quy \u0111\u1ecbnh Ngh\u1ecb \u0111\u1ecbnh 37\/2006\/N \u0110- CP<\/a><\/strong> ng\u00e0y 04\/04\/2006 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft Lu\u1eadt Th\u01b0\u01a1ng m\u1ea1i v\u1ec1 ho\u1ea1t \u0111\u1ed9ng x\u00fac ti\u1ebfn th\u01b0\u01a1ng m\u1ea1i quy \u0111\u1ecbnh:<\/span><\/p>\n

1.1. C\u00f3 8 h\u00ecnh th\u1ee9c khuy\u1ebfn m\u1ea1i :<\/strong><\/span><\/h3>\n

1-\u0110\u01b0a h\u00e0ng h\u00e0ng m\u1eabu, cung \u1ee9ng d\u1ecbch v\u1ee5 m\u1eabu, \u0111\u1ec3 kh\u00e1ch h\u00e0ng d\u00f9ng th\u1eed kh\u00f4ng m\u1ea5t ti\u1ec1n<\/span><\/p>\n

2-T\u1eb7ng h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 cho kh\u00e1ch h\u00e0ng m\u00e0 kh\u00f4ng k\u00e8m \u0111i\u1ec1u ki\u1ec7n mua, b\u00e1n h\u00e0ng v\u00e0 cung \u1ee9ng d\u1ecbch v\u1ee5<\/span><\/p>\n

3-B\u00e1n h\u00e0ng, cung \u1ee9ng d\u1ecbch v\u1ee5 v\u1edbi gi\u00e1 th\u1ea5p h\u01a1n gi\u00e1 b\u00e1n tr\u01b0\u1edbc \u0111\u00f3<\/span><\/p>\n

4- B\u00e1n h\u00e0ng, cung \u1ee9ng d\u1ecbch v\u1ee5 c\u00f3 k\u00e8m phi\u1ebfu mua h\u00e0ng, phi\u1ebfu s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5<\/span><\/p>\n

5- B\u00e1n h\u00e0ng, cung \u1ee9ng d\u1ecbch v\u1ee5 c\u00f3 k\u00e8m theo phi\u1ebfu d\u1ef1 thi tr\u00fang th\u01b0\u1edfng<\/span><\/p>\n

6- B\u00e1n h\u00e0ng, cung \u1ee9ng d\u1ecbch v\u1ee5 k\u00e8m theo vi\u1ec7c tham d\u1ef1 ch\u01b0\u01a1ng tr\u00ecnh khuy\u1ebfn m\u1ea1i mang t\u00ednh may r\u1ee7i<\/span><\/p>\n

7- T\u1ed5 ch\u1ee9c ch\u01b0\u01a1ng tr\u00ecnh kh\u00e1ch h\u00e0ng th\u01b0\u1eddng xuy\u00ean<\/span><\/p>\n

8- Khuy\u1ebfn m\u1ea1i h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 th\u00f4ng qua internet v\u00e0 c\u00e1c ph\u01b0\u01a1ng ti\u1ec7n \u0111i\u1ec7n t\u1eed kh\u00e1c<\/span><\/p>\n

1.2. Gi\u00e1 tr\u1ecb h\u00e0ng, d\u1ecbch v\u1ee5 d\u00f9ng khuy\u1ebfn m\u1ea1i<\/strong><\/span><\/h3>\n

– Gi\u00e1 tr\u1ecb h\u00e0ng, d\u1ecbch v\u1ee5 d\u00f9ng khuy\u1ebfn m\u1ea1i t\u1ed1i \u0111a b\u1eb1ng 50 % gi\u00e1 tr\u1ecb c\u1ee7a m\u1ed9t \u0111\u01a1n v\u1ecb h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c khuy\u1ebfn m\u1ea1i. ( tr\u1eeb tr\u01b0\u1eddng h\u1ee3p h\u00e0ng m\u1eabu, cho t\u1eb7ng, phi\u1ebfu d\u1ef1 thi tr\u00fang th\u01b0\u1edfng, ch\u01b0\u01a1ng tr\u00ecnh khuy\u1ec3n m\u1ea1i mang t\u00ednh may r\u1ee7i, ho\u1eb7c t\u1ed5 ch\u1ee9c ch\u01b0\u01a1ng tr\u00ecnh kh\u00e1ch\u00a0 h\u00e0ng th\u01b0\u1eddng xuy\u00ean)<\/span><\/p>\n

– T\u1ed5ng gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 d\u00f9ng khuy\u1ebfn m\u1ea1i, t\u1ed1i \u0111a b\u1eb1ng 50% gi\u00e1 tr\u1ecb c\u1ee7a h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c khuy\u1ebfn m\u1ea1i, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p h\u00e0ng m\u1eabu kh\u00f4ng l\u1ea5y ti\u1ec1n<\/span><\/p>\n

– Gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 d\u00f9ng khuy\u1ebfn m\u1ea1i, \u0111\u01b0\u1ee3c t\u00ednh theo gi\u00e1 v\u1ed1n.<\/span><\/p>\n

1.3. Quy \u0111\u1ecbnh x\u1eed l\u00fd gi\u1ea3i th\u01b0\u1edfng kh\u00f4ng c\u00f3 ng\u01b0\u1eddi tr\u00fang th\u01b0\u1edfng:<\/strong><\/span><\/h3>\n

Tr\u00edch n\u1ed9p 50% gi\u00e1 tr\u1ecb gi\u1ea3i th\u01b0\u1edfng \u0111\u00e3 c\u00f4ng b\u1ed1 kh\u00f4ng c\u00f3 ng\u01b0\u1eddi tr\u00fang th\u01b0\u1edfng c\u1ee7a ch\u01b0\u01a1ng tr\u00ecnh khuy\u1ebfn m\u1ea1i mang t\u00ednh may r\u1ee7i v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n

1.4. Quy \u0111\u1ecbnh v\u1ec1 th\u1eddi gian khuy\u1ebfn m\u1ea1i:<\/strong><\/span><\/h3>\n

– T\u1ed5ng th\u1eddi gian th\u1ef1c hi\u1ec7n khuy\u1ebfn m\u1ea1i \u0111\u1ed1i v\u1edbi m\u1ed9t lo\u1ea1i nh\u00e3n hi\u1ec7u h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 180 ng\u00e0y trong m\u1ed9t n\u0103m, m\u1ed9t ch\u01b0\u01a1ng tr\u00ecnh khuy\u1ebfn m\u1ea1i kh\u00f4ng \u0111\u01b0\u1ee3c v\u01b0\u1ee3t qu\u00e1 90 ng\u00e0y.<\/span><\/p>\n

– M\u1ed9t th\u01b0\u01a1ng nh\u00e2n c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n khuy\u1ebfn m\u1ea1i \u0111\u1ed1i v\u1edbi m\u1ed9t lo\u1ea1i nh\u00e3n hi\u1ec7u h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 m\u00e0 m\u00ecnh kinh doanh t\u1ed1i \u0111a l\u00e0 180 ng\u00e0y n\u1ebfu l\u00e0 khuy\u1ebfn m\u1ea1i d\u01b0\u1edbi h\u00ecnh th\u1ee9c th\u1ef1c hi\u1ec7n c\u00e1c ch\u01b0\u01a1ng tr\u00ecnh mang t\u00ednh may r\u1ee7i .<\/span><\/p>\n

1.5. Quy \u0111\u1ecbnh v\u1ec1 khuy\u1ebfn m\u1ea1i r\u01b0\u1ee3u, bia, thu\u1ed1c l\u00e1 v\u00e0 thu\u1ed1c d\u00f9ng ch\u1eefa b\u1ec7nh cho ng\u01b0\u1eddi:<\/strong><\/span><\/h3>\n

– Kh\u00f4ng Khuy\u1ebfn m\u1ea1i ho\u1eb7c s\u1eed d\u1ee5ng r\u01b0\u1ee3u, bia \u0111\u1ec3 khuy\u1ebfn m\u1ea1i cho ng\u01b0\u1eddi d\u01b0\u1edbi 18 tu\u1ed5i.<\/span><\/p>\n

– Kh\u00f4ng Khuy\u1ebfn m\u1ea1i ho\u1eb7c s\u1eed d\u1ee5ng thu\u1ed1c, r\u01b0\u1ee3u c\u00f3 \u0111\u1ed9 c\u1ed3n t\u1eeb 30 \u0111\u1ed9 tr\u1edf l\u00ean \u0111\u1ec3 khuy\u1ebfn m\u1ea1i d\u01b0\u1edbi m\u1ecdi h\u00ecnh th\u1ee9c<\/span><\/p>\n

– Kh\u00f4ng \u0111\u01b0\u1ee3c d\u00f9ng thu\u1ed1c ch\u1eefa b\u1ec7nh cho ng\u01b0\u1eddi (k\u1ec3 c\u1ea3 c\u00e1c lo\u1ea1i thu\u1ed1c \u0111\u00e3 \u0111\u01b0\u1ee3c ph\u00e9p l\u01b0u th\u00f4ng) \u0111\u1ec3 khuy\u1ebfn m\u1ea1i.<\/span><\/p>\n

– Kh\u00f4ng cho ph\u00e9p th\u1ef1c hi\u1ec7n c\u00e1c khuy\u1ebfn m\u1ea1i m\u1eb7t h\u00e0ng r\u01b0\u1ee3u v\u00e0 d\u00f9ng r\u01b0\u1ee3u \u0111\u1ec3 l\u00e0m h\u00e0ng h\u00f3a khuy\u1ebfn m\u1ea1i, b\u1ea5t k\u1ec3 \u0111\u1ed9 l\u00e0 bao nhi\u00eau.<\/span><\/p>\n

\u0110\u1ec3 t\u00ecm hi\u1ec3u v\u1ec1 th\u1ee7 t\u1ee5c xin ph\u00e9p th\u1ef1c hi\u1ec7n khuy\u1ebfn m\u1ea1i v\u1edbi S\u1edf c\u00f4ng th\u01b0\u01a1ng, m\u1eddi c\u00e1c b\u1ea1n xem b\u00e0i vi\u1ebft : Th\u1ee7 t\u1ee5c v\u00e0 h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd\u00a0th\u1ef1c hi\u1ec7n ch\u01b0\u01a1ng tr\u00ecnh khuy\u1ebfn m\u1ea1i<\/a><\/strong><\/span><\/span><\/p>\n

2. Ch\u00ednh s\u00e1ch thu\u1ebf<\/span><\/strong><\/span><\/h2>\n<\/div>\n

2.1. H\u00f3a \u0111\u01a1n<\/strong><\/em><\/span><\/h3>\n

Theo Th\u00f4ng t\u01b0 119\/2014\/TT-BTC<\/a><\/strong> t\u1ea1i \u0110i\u1ec1u 5, Kho\u1ea3n 3, \u0110i\u1ec3m a S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 16 Th\u00f4ng t\u01b0 s\u1ed1 39\/2014\/TT-BTC nh\u01b0 sau:<\/span><\/p>\n

\u201cb) Ng\u01b0\u1eddi b\u00e1n ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n khi b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, bao g\u1ed3m c\u1ea3 c\u00e1c tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o, h\u00e0ng m\u1eabu; h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 cho, bi\u1ebfu, t\u1eb7ng, trao \u0111\u1ed5i, tr\u1ea3 thay l\u01b0\u01a1ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u00e0 ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9 (tr\u1eeb h\u00e0ng h\u00f3a lu\u00e2n chuy\u1ec3n n\u1ed9i b\u1ed9 \u0111\u1ec3 ti\u1ebfp t\u1ee5c qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t.\u201d<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 Th\u00f4ng t\u01b0 39\/2014\/TT-BTC<\/a><\/strong> t\u1ea1i Ph\u1ee5 l\u1ee5c 4, \u0110i\u1ec3m 2.4 h\u01b0\u1edbng d\u1eabn\u00a0vi\u1ec7c l\u1eadp h\u00f3a \u0111\u01a1n h\u00e0ng h\u00f3a trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p nh\u01b0 sau:<\/span><\/p>\n

\u201c<\/em>2.4. S\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o, h\u00e0ng m\u1eabu, cho, bi\u1ebfu, t\u1eb7ng v\u00e0 ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9 \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c k\u00ea khai, n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb:<\/em><\/span><\/p>\n

a) <\/em>\u0110\u1ed1i v\u1edbi s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 khuy\u1ebfn m\u1ea1i theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 th\u01b0\u01a1ng m\u1ea1i<\/em> th\u00ec ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n, tr\u00ean h\u00f3a \u0111\u01a1n ghi t\u00ean v\u00e0 s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng h\u00f3a, ghi r\u00f5 l\u00e0 h\u00e0ng khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o, h\u00e0ng m\u1eabu v\u00e0 th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf GTGT.<\/em><\/span><\/p>\n

b<\/em>) \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 cho, bi\u1ebfu, t\u1eb7ng, trao \u0111\u1ed5i, tr\u1ea3 thay l\u01b0\u01a1ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u00e0 ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9 th\u00ec ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n GTGT (ho\u1eb7c h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng), tr\u00ean h\u00f3a \u0111\u01a1n ghi \u0111\u1ea7y \u0111\u1ee7 c\u00e1c ch\u1ec9 ti\u00eau v\u00e0 t\u00ednh thu\u1ebf GTGT nh\u01b0 h\u00f3a \u0111\u01a1n xu\u1ea5t b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 cho kh\u00e1ch h\u00e0ng.<\/em>\u201d<\/em><\/span><\/p>\n

Theo nh\u1eefng quy\u00a0\u0111\u1ecbnh tr\u00ean, h\u00e0ng h\u00f3a khuy\u1ebfn m\u1ea1i\u00a0ph\u1ea3i l\u1eadp h\u00f3a\u00a0\u0111\u01a1n:<\/span><\/p>\n