{"id":10820,"date":"2015-08-26T00:33:28","date_gmt":"2015-08-26T00:33:28","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=10820"},"modified":"2017-01-04T06:23:04","modified_gmt":"2017-01-04T06:23:04","slug":"khuyen-mai-theo-quy-dinh-cua-chinh-sach-thue-va-ke-toan","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=10820","title":{"rendered":"Khuy\u1ebfn m\u1ea1i theo quy \u0111\u1ecbnh c\u1ee7a ch\u00ednh s\u00e1ch thu\u1ebf v\u00e0 k\u1ebf to\u00e1n"},"content":{"rendered":"<h2><img decoding=\"async\" loading=\"lazy\" class=\"alignright  wp-image-11198\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/08\/Khuy\u1ebfn-m\u1ea1i-theo-quy-\u0111\u1ecbnh-c\u1ee7a-ch\u00ednh-s\u00e1ch-thu\u1ebf-v\u00e0-k\u1ebf-to\u00e1n-300x218.jpg\" alt=\"Khuy\u1ebfn m\u1ea1i theo quy \u0111\u1ecbnh c\u1ee7a ch\u00ednh s\u00e1ch thu\u1ebf v\u00e0 k\u1ebf to\u00e1n\" width=\"261\" height=\"190\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/08\/Khuy\u1ebfn-m\u1ea1i-theo-quy-\u0111\u1ecbnh-c\u1ee7a-ch\u00ednh-s\u00e1ch-thu\u1ebf-v\u00e0-k\u1ebf-to\u00e1n-300x218.jpg 300w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/08\/Khuy\u1ebfn-m\u1ea1i-theo-quy-\u0111\u1ecbnh-c\u1ee7a-ch\u00ednh-s\u00e1ch-thu\u1ebf-v\u00e0-k\u1ebf-to\u00e1n.jpg 582w\" sizes=\"(max-width: 261px) 100vw, 261px\" \/><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">H\u00e0ng khuy\u1ebfn m\u1ea1i \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh \u1edf nhi\u1ec1u v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt. \u0110\u1ec3 th\u1ef1c hi\u1ec7n khuy\u1ebfn m\u1ea1i doanh nghi\u1ec7p ph\u1ea3i th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd theo\u00a0<strong><a href=\"https:\/\/centax.dsoftware.vn\/nghi-dinh-so-372006nd-cp-chi-tiet-ve-hoat-dong-xuc-tien-thuong-mai\/\" target=\"_blank\">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. Ngo\u00e0i ra, doanh nghi\u1ec7p c\u0169ng c\u1ea7n t\u00ecm hi\u1ec3u quy \u0111\u1ecbnh c\u1ee7a ch\u00ednh s\u00e1ch thu\u1ebf v\u00e0 k\u1ebf to\u00e1n v\u1ec1 h\u00e0ng khuy\u1ebfn m\u1ea1i. <strong><a href=\"https:\/\/centax.dsoftware.vn\">K\u1ebf to\u00e1n thu\u1ebf\u00a0Centax<\/a><\/strong> xin chia s\u1ebb b\u00e0i vi\u1ebft\u00a0Khuy\u1ebfn m\u1ea1i theo quy \u0111\u1ecbnh c\u1ee7a ch\u00ednh s\u00e1ch thu\u1ebf v\u00e0 k\u1ebf to\u00e1n<\/span><\/p>\n<h2><span style=\"font-size: 12pt; color: #000000;\"><strong><span style=\"font-family: helvetica, arial, sans-serif;\">1. Ch\u00ednh s\u00e1ch thu\u1ebf<\/span><\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\"><em><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">1.1 H\u00f3a \u0111\u01a1n<\/span><\/strong><\/em><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo nh\u1eefng quy\u00a0\u0111\u1ecbnh c\u1ee7a <strong><a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-so-392014tt-btc-quy-dinh-ve-hoa-don\/\" target=\"_blank\">Th\u00f4ng t\u01b0 39\/2014\/T-BTC<\/a><\/strong> v\u00e0 <strong><a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-1192014tt-btc-sua-doi-mot-so-thong-tu-de-don-gian-cai-cach-thu-tuc-ve-thue\/\" target=\"_blank\">Th\u00f4ng t\u01b0 119\/2014\/TT-BTC<\/a><\/strong>, h\u00e0ng h\u00f3a khuy\u1ebfn m\u1ea1i\u00a0ph\u1ea3i l\u1eadp h\u00f3a\u00a0\u0111\u01a1n:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Tr\u00ean h\u00f3a\u00a0\u0111\u01a1n ghi r\u00f5\u00a0t\u00ean, s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng h\u00f3a, v\u00e0 ghi r\u00f5 l\u00e0 h\u00e0ng khuy\u1ebfn m\u1ea1i (n\u1ebfu khuy\u1ebfn m\u1ea1i c\u00f3 \u0111\u0103ng k\u00fd v\u1edbi\u00a0S\u1edf c\u00f4ng th\u01b0\u01a1ng)<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Tr\u00ean h\u00f3a\u00a0\u0111\u01a1n ghi\u00a0\u0111\u1ea7y\u00a0\u0111\u1ee7 c\u00e1c ch\u1ec9 ti\u00eau, v\u00e0 t\u00ednh thu\u1ebf GTGT nh\u01b0 h\u00f3a\u00a0\u0111\u01a1n xu\u1ea5t b\u00e1n h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 cho kh\u00e1ch h\u00e0ng (N\u1ebfu khuy\u1ebfn m\u1ea1i kh\u00f4ng\u00a0\u0111\u0103ng k\u00fd v\u1edbi S\u1edf C\u00f4ng th\u01b0\u01a1ng)<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><em><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">2.2 Thu\u1ebf GTGT<\/span><\/strong><\/em><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u1ea1i kho\u1ea3n kho\u1ea3n 5 \u0111i\u1ec1u 7 <strong><a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-219-huong-dan-luat-thue-gia-tri-gia-tang\/\" target=\"_blank\">Th\u00f4ng t\u01b0 219\/2013\/TT-BTC<\/a><\/strong> c\u00f3 n\u00eau m\u1ed9t s\u1ed1\u00a0h\u00ecnh th\u1ee9c khuy\u1ebfn m\u1ea1i c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8220;M\u1ed9t s\u1ed1 h\u00ecnh<em> th\u1ee9c khuy\u1ebfn m\u1ea1i c\u1ee5 th\u1ec3 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>a) \u0110\u1ed1i v\u1edbi h\u00ecnh th\u1ee9c khuy\u1ebfn m\u1ea1i \u0111\u01b0a h\u00e0ng m\u1eabu, cung \u1ee9ng d\u1ecbch v\u1ee5 m\u1eabu \u0111\u1ec3 kh\u00e1ch h\u00e0ng d\u00f9ng th\u1eed kh\u00f4ng ph\u1ea3i tr\u1ea3 ti\u1ec1n, t\u1eb7ng h\u00e0ng ho\u00e1 cho kh\u00e1ch h\u00e0ng, cung \u1ee9ng d\u1ecbch v\u1ee5 kh\u00f4ng thu ti\u1ec1n th\u00ec gi\u00e1 t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng m\u1eabu, d\u1ecbch v\u1ee5 m\u1eabu \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng 0.<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em><strong>V\u00ed d\u1ee5 29:<\/strong> C\u00f4ng ty TNHH P s\u1ea3n xu\u1ea5t n\u01b0\u1edbc ng\u1ecdt c\u00f3 ga, n\u0103m 2014 C\u00f4ng ty c\u00f3 th\u1ef1c hi\u1ec7n \u0111\u1ee3t khuy\u1ebfn m\u1ea1i v\u00e0o th\u00e1ng 5\/2014 v\u00e0 th\u00e1ng 12\/2014 theo h\u00ecnh th\u1ee9c mua 10 s\u1ea3n ph\u1ea9m t\u1eb7ng 1 s\u1ea3n ph\u1ea9m. Ch\u01b0\u01a1ng tr\u00ecnh khuy\u1ebfn m\u1ea1i v\u00e0o th\u00e1ng 5\/2014 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo \u0111\u00fang tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c khuy\u1ebfn m\u1ea1i \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 th\u01b0\u01a1ng m\u1ea1i. Theo \u0111\u00f3, \u0111\u1ed1i v\u1edbi s\u1ed1 s\u1ea3n ph\u1ea9m t\u1eb7ng k\u00e8m khi mua s\u1ea3n ph\u1ea9m trong th\u00e1ng 5\/2014, C\u00f4ng ty TNHH P x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf b\u1eb1ng kh\u00f4ng (0).<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>Tr\u01b0\u1eddng h\u1ee3p ch\u01b0\u01a1ng tr\u00ecnh khuy\u1ebfn m\u1ea1i v\u00e0o th\u00e1ng 12\/2014 kh\u00f4ng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo \u0111\u00fang tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c khuy\u1ebfn m\u1ea1i theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 th\u01b0\u01a1ng m\u1ea1i, C\u00f4ng ty TNHH P ph\u1ea3i k\u00ea khai, t\u00ednh thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi s\u1ed1 s\u1ea3n ph\u1ea9m t\u1eb7ng k\u00e8m khi mua s\u1ea3n ph\u1ea9m trong th\u00e1ng 12\/2014.<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>b) \u0110\u1ed1i v\u1edbi h\u00ecnh th\u1ee9c b\u00e1n h\u00e0ng, cung \u1ee9ng d\u1ecbch v\u1ee5 v\u1edbi gi\u00e1 th\u1ea5p h\u01a1n gi\u00e1 b\u00e1n h\u00e0ng, d\u1ecbch v\u1ee5 tr\u01b0\u1edbc \u0111\u00f3 th\u00ec gi\u00e1 t\u00ednh thu\u1ebf GTGT l\u00e0 gi\u00e1 b\u00e1n \u0111\u00e3 gi\u1ea3m \u00e1p d\u1ee5ng trong th\u1eddi gian khuy\u1ebfn m\u1ea1i \u0111\u00e3 \u0111\u0103ng k\u00fd ho\u1eb7c th\u00f4ng b\u00e1o.<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em><strong>V\u00ed d\u1ee5 30:<\/strong> C\u00f4ng ty N ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c vi\u1ec5n th\u00f4ng, chuy\u00ean b\u00e1n c\u00e1c lo\u1ea1i th\u1ebb c\u00e0o di \u0111\u1ed9ng. C\u00f4ng ty th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd khuy\u1ebfn m\u1ea1i theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 th\u01b0\u01a1ng m\u1ea1i d\u01b0\u1edbi h\u00ecnh th\u1ee9c b\u00e1n h\u00e0ng th\u1ea5p h\u01a1n gi\u00e1 b\u00e1n tr\u01b0\u1edbc \u0111\u00f3 cho th\u1eddi gian t\u1eeb ng\u00e0y 1\/4\/2014 \u0111\u1ebfn h\u1ebft ng\u00e0y 20\/4\/2014, theo \u0111\u00f3, gi\u00e1 b\u00e1n m\u1ed9t th\u1ebb c\u00e0o m\u1ec7nh gi\u00e1 l\u00e0 100.000 \u0111\u1ed3ng (\u0111\u00e3 bao g\u1ed3m thu\u1ebf GTGT) trong th\u1eddi gian khuy\u1ebfn m\u1ea1i \u0111\u01b0\u1ee3c b\u00e1n v\u1edbi gi\u00e1 90.000 \u0111\u1ed3ng.<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>Gi\u00e1 t\u00ednh thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi m\u1ed9t th\u1ebb c\u00e0o m\u1ec7nh gi\u00e1 100.000 \u0111\u1ed3ng trong th\u1eddi gian khuy\u1ebfn m\u1ea1i \u0111\u01b0\u1ee3c t\u00ednh nh\u01b0 sau:\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a090.000 \/\u00a0 1+ 10%<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>c) \u0110\u1ed1i v\u1edbi c\u00e1c h\u00ecnh th\u1ee9c khuy\u1ebfn m\u1ea1i b\u00e1n h\u00e0ng, cung \u1ee9ng d\u1ecbch v\u1ee5 c\u00f3 k\u00e8m theo phi\u1ebfu mua h\u00e0ng, phi\u1ebfu s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 th\u00ec kh\u00f4ng ph\u1ea3i k\u00ea khai, t\u00ednh thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi phi\u1ebfu mua h\u00e0ng, phi\u1ebfu s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 t\u1eb7ng k\u00e8m.&#8221;<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>Theo quy \u0111\u1ecbnh tr\u00ean, c\u00f3 2 h\u00ecnh th\u1ee9c khuy\u1ebfn m\u1ea1i, \u0111\u00f3 l\u00e0:<\/strong><\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Khuy\u1ebfn m\u1ea1i c\u00f3 \u0111\u0103ng k\u00fd v\u1edbi S\u1edf C\u00f4ng th\u01b0\u01a1ng<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Khuy\u1ebfn m\u1ea1i kh\u00f4ng \u0111\u0103ng k\u00fd v\u1edbi S\u1edf C\u00f4ng th\u01b0\u01a1ng<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>Trong 2 h\u00ecnh th\u1ee9c tr\u00ean c\u0169ng \u0111\u01b0\u1ee3c ph\u00e2n ra nh\u1eefng tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 sau:<\/strong><\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u1eb7ng h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 h\u00e0ng m\u1eabu cho kh\u00e1ch<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Khuy\u1ebfn m\u1ea1i c\u00f3 k\u00e8m \u0111i\u1ec1u ki\u1ec7n mua h\u00e0ng<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Khuy\u1ebfn m\u1ea1i gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Khuy\u1ebfn m\u1ea1i b\u1eb1ng phi\u1ebfu mua h\u00e0ng ho\u1eb7c phi\u1ebfu s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>Theo \u0111\u00f3<em>:<\/em><\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong><em>Tr\u01b0\u1eddng h\u1ee3p 1<\/em><\/strong> : Gi\u00e1 t\u00ednh thu\u1ebf GTGT b\u1eb1ng 0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong><em>Tr\u01b0\u1eddng h\u1ee3p 2:\u00a0<\/em><\/strong><\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ebfu c\u00f3 \u0111\u0103ng k\u00fd ch\u01b0\u01a1ng tr\u00ecnh khuy\u1ebfn m\u1ea1i v\u1edbi S\u1edf C\u00f4ng th\u01b0\u01a1ng th\u00ec gi\u00e1 t\u00ecnh thu\u1ebf b\u1eb1ng 0<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ebfu kh\u00f4ng \u0111\u0103ng k\u00fd\u00a0ch\u01b0\u01a1ng tr\u00ecnh khuy\u1ebfn m\u1ea1i v\u1edbi S\u1edf C\u00f4ng th\u01b0\u01a1ng th\u00ec gi\u00e1 t\u00ecnh thu\u1ebf b\u1eb1ng gi\u00e1 t\u00ednh thu\u1ebf c\u1ee7a m\u1eb7t h\u00e0ng \u0111\u00f3 tr\u00ean th\u1ecb tr\u01b0\u1eddng<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em><strong>Tr\u01b0\u1eddng h\u1ee3p 3<\/strong><\/em>: Gi\u00e1 t\u00ednh thu\u1ebf b\u1eb1ng gi\u00e1 b\u00e1n c\u1ee7a m\u1eb7t h\u00e0ng \u0111\u00f3 sau khi \u0111\u00e3 gi\u1ea3m gi\u00e1<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em><strong>Tr\u01b0\u1eddng h\u1ee3p 4<\/strong><\/em>: Kh\u00f4ng k\u00ea khai t\u00ednh thu\u1ebf<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt; color: #000000;\"><strong>2.\u00a0K\u1ebf to\u00e1n<\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo quy \u0111\u1ecbnh t\u1ea1i <strong><a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-so-2002014tt-btc-huong-dan-che-do-ke-toan-doanh-nghiep\/\" target=\"_blank\">Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a><\/strong> c\u00f3 c\u00e1c h\u00ecnh th\u1ee9c khuy\u1ebfn m\u1ea1i sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><em><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>2.1\u00a0T\u1eb7ng h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 cho kh\u00e1ch kh\u00f4ng k\u00e8m \u0111i\u1ec1u ki\u1ec7n mua h\u00e0ng<\/strong><\/span><\/em><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u1ea1i \u0110i\u1ec1u 91 kho\u1ea3n 3 \u0111i\u1ec3m g <strong>Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/strong> quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>&#8220;+ Tr\u01b0\u1eddng h\u1ee3p xu\u1ea5t s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a \u0111\u1ec3 khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o kh\u00f4ng thu ti\u1ec1n, kh\u00f4ng k\u00e8m theo c\u00e1c \u0111i\u1ec1u ki\u1ec7n kh\u00e1c nh\u01b0 ph\u1ea3i mua s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, ghi:<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><em><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>2.2 Khuy\u1ebfn m\u1ea1i k\u00e8m \u0111i\u1ec1u ki\u1ec7n mua h\u00e0ng<\/strong><\/span><\/em><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>a. Mua hai t\u1eb7ng m\u1ed9t<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo \u0110i\u1ec1u 78 kho\u1ea3n 2 Th\u00f4ng t\u01b0 200\/2014\/TT-BTC c\u00f3 n\u1ebfu v\u00ed d\u1ee5 v\u1ec1 tr\u01b0\u1eddng h\u1ee3p\u00a0khuy\u1ebfn m\u1ea1i nh\u01b0 sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>&#8220;V\u00ed d\u1ee5 kh\u00e1ch h\u00e0ng ch\u1ec9 \u0111\u01b0\u1ee3c nh\u1eadn h\u00e0ng khuy\u1ebfn m\u1ea1i khi mua s\u1ea3n ph\u1ea9m h\u00e0ng h\u00f3a c\u1ee7a \u0111\u01a1n v\u1ecb (nh\u01b0 mua 2 s\u1ea3n ph\u1ea9m \u0111\u01b0\u1ee3c t\u1eb7ng th\u00eam m\u1ed9t s\u1ea3n ph\u1ea9m) th\u00ec b\u1ea3n ch\u1ea5t giao d\u1ecbch l\u00e0 gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n, s\u1ea3n ph\u1ea9m t\u1eb7ng mi\u1ec5n ph\u00ed cho kh\u00e1ch h\u00e0ng v\u1ec1 h\u00ecnh th\u1ee9c \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 khuy\u1ebfn m\u1ea1i nh\u01b0ng v\u1ec1 b\u1ea3n ch\u1ea5t l\u00e0 b\u00e1n v\u00ec kh\u00e1ch h\u00e0ng s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng n\u1ebfu kh\u00f4ng mua s\u1ea3n ph\u1ea9m. Tr\u01b0\u1eddng h\u1ee3p n\u00e0y gi\u00e1 tr\u1ecb s\u1ea3n ph\u1ea9m t\u1eb7ng cho kh\u00e1ch h\u00e0ng \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh v\u00e0o gi\u00e1 v\u1ed1n v\u00e0 doanh thu t\u01b0\u01a1ng \u1ee9ng v\u1edbi gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a s\u1ea3n ph\u1ea9m \u0111\u00f3 ph\u1ea3i \u0111\u01b0\u1ee3c ghi nh\u1eadn.&#8221;<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>b.\u00a0K\u00e8m thi\u1ebft b\u1ecb ph\u1ee5 t\u00f9ng thay th\u1ebf theo h\u00e0ng b\u00e1n<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo \u0110i\u1ec1u 78 kho\u1ea3n 2 <strong>Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/strong> c\u00f3 n\u1ebfu v\u00ed d\u1ee5 v\u1ec1 tr\u01b0\u1eddng h\u1ee3p\u00a0khuy\u1ebfn m\u1ea1i nh\u01b0 sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>&#8221; V\u00ed d\u1ee5: Tr\u01b0\u1eddng h\u1ee3p b\u00e1n s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a k\u00e8m theo s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, thi\u1ebft b\u1ecb thay th\u1ebf (ph\u00f2ng ng\u1eeba trong nh\u1eefng tr\u01b0\u1eddng h\u1ee3p s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a b\u1ecb h\u1ecfng h\u00f3c) th\u00ec ph\u1ea3i ph\u00e2n b\u1ed5 doanh thu cho s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c b\u00e1n v\u00e0 s\u1ea3n ph\u1ea9m h\u00e0ng h\u00f3a, thi\u1ebft b\u1ecb giao cho kh\u00e1ch h\u00e0ng \u0111\u1ec3 thay th\u1ebf ph\u00f2ng ng\u1eeba h\u1ecfng h\u00f3c. Gi\u00e1 tr\u1ecb c\u1ee7a s\u1ea3n ph\u1ea3m, h\u00e0ng h\u00f3a, thi\u1ebft b\u1ecb thay th\u1ebf \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n.&#8221;<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><em><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>2.3. Khuy\u1ebfn m\u1ea1i cho kh\u00e1ch h\u00e0ng truy\u1ec1n th\u1ed1ng<\/strong><\/span><\/em><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo \u0110i\u1ec1u 78 kho\u1ea3n 1 Th\u00f4ng t\u01b0 200\/2014\/TT-BTC c\u00f3 quy \u0111\u1ecbnh\u00a0tr\u01b0\u1eddng h\u1ee3p\u00a0khuy\u1ebfn m\u1ea1i nh\u01b0 sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>&#8220;- Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 ngh\u0129a v\u1ee5 ph\u1ea3i cung c\u1ea5p cho ng\u01b0\u1eddi mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mi\u1ec5n ph\u00ed ho\u1eb7c chi\u1ebft kh\u1ea5u, gi\u1ea3m gi\u00e1 trong giao d\u1ecbch d\u00e0nh cho kh\u00e1ch h\u00e0ng truy\u1ec1n th\u1ed1ng, k\u1ebf to\u00e1n ch\u1ec9 ghi nh\u1eadn doanh thu \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ph\u1ea3i cung c\u1ea5p mi\u1ec5n ph\u00ed \u0111\u00f3 cho \u0111\u1ebfn khi \u0111\u00e3 th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 v\u1edbi ng\u01b0\u1eddi mua.&#8221;<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><em><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>2.4.\u00a0Nh\u1eadn h\u00e0ng c\u1ee7a nh\u00e0 s\u1ea3n xu\u1ea5t (kh\u00f4ng ph\u1ea3i tr\u1ea3 ti\u1ec1n) d\u00f9ng \u0111\u1ec3 khuy\u1ebfn m\u1ea1i<\/strong><\/span><\/em><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u1ea1i \u0110i\u1ec1u 91 kho\u1ea3n 3 \u0111i\u1ec3m g <strong>Th\u00f4ng t\u01b0 200\/2014\/TT-BT<\/strong>C c\u00f3 quy \u0111\u1ecbnh v\u1ec1 tr\u01b0\u1eddng h\u1ee3p nh\u1eadn h\u00e0ng khuy\u1ebfn m\u1ea1i t\u1eeb nh\u00e0 s\u1ea3n xu\u1ea5t nh\u01b0 sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>&#8220;- Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 ho\u1ea1t \u0111\u1ed9ng th\u01b0\u01a1ng m\u1ea1i \u0111\u01b0\u1ee3c nh\u1eadn h\u00e0ng ho\u00e1 (kh\u00f4ng ph\u1ea3i tr\u1ea3 ti\u1ec1n) t\u1eeb nh\u00e0 s\u1ea3n xu\u1ea5t, nh\u00e0 ph\u00e2n ph\u1ed1i \u0111\u1ec3 qu\u1ea3ng c\u00e1o, khuy\u1ebfn m\u1ea1i cho kh\u00e1ch h\u00e0ng mua h\u00e0ng c\u1ee7a nh\u00e0 s\u1ea3n xu\u1ea5t, nh\u00e0 ph\u00e2n ph\u1ed1i:&#8221;<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>Theo quy \u0111\u1ecbnh c\u1ee7a k\u1ebf to\u00e1n,\u00a0c\u00f3 c\u00e1c h\u00ecnh th\u1ee9c khuy\u1ebfn m\u1ea1i sau:<\/strong><\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Khuy\u1ebfn m\u1ea1i k\u00e8m \u0111i\u1ec1u ki\u1ec7n mua h\u00e0ng<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u1eb7ng h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 cho kh\u00e1ch kh\u00f4ng k\u00e8m \u0111i\u1ec1u ki\u1ec7n mua h\u00e0ng<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Khuy\u1ebfn m\u1ea1i cho kh\u00e1ch h\u00e0ng truy\u1ec1n th\u1ed1ng<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Nh\u1eadn h\u00e0ng c\u1ee7a nh\u00e0 s\u1ea3n xu\u1ea5t (kh\u00f4ng ph\u1ea3i tr\u1ea3 ti\u1ec1n) d\u00f9ng \u0111\u1ec3 khuy\u1ebfn m\u1ea1i<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110\u1ec3 hi\u1ec3u r\u00f5 h\u01a1n c\u00e1ch h\u1ea1ch to\u00e1n \u0111\u1ed1i v\u1edbi t\u1eebng tr\u01b0\u1eddng h\u1ee3p khuy\u1ebfn m\u1ea1i, m\u1eddi c\u00e1c b\u1ea1n xem ti\u1ebfp b\u00e0i vi\u1ebft:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong><a href=\"https:\/\/centax.dsoftware.vn\/hach-toan-ke-toan-voi-hang-khuyen-mai\/\">H\u1ea1ch to\u00e1n k\u1ebf to\u00e1n v\u1edbi h\u00e0ng khuy\u1ebfn m\u1ea1i<\/a><\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong><a href=\"https:\/\/centax.dsoftware.vn\/quy-dinh-cua-ve-hang-hoa-khuyen-mai\/\">Quy \u0111\u1ecbnh v\u1ec1 h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 khuy\u1ebfn m\u1ea1i<\/a><\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong><a href=\"https:\/\/centax.dsoftware.vn\/thu-tuc-ho-so-dang-ky-thuc-hien-chuong-trinh-khuyen-mai\/\" target=\"_blank\">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><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><strong><a href=\"https:\/\/centax.dsoftware.vn\/dieu-kien-nguyen-tac-ghi-nhan-doanh-thu-khuyen-mai-khach-hang-truyen-thong\/\">\u0110i\u1ec1u ki\u1ec7n, nguy\u00ean t\u1eafc ghi nh\u1eadn doanh thu khuy\u1ebfn m\u1ea1i kh\u00e1ch h\u00e0ng truy\u1ec1n th\u1ed1ng<\/a><\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><strong><a href=\"https:\/\/centax.dsoftware.vn\/hach-toan-chiet-khau-thuong-mai-sau-ky-khuyen-mai\/\">H\u1ea1ch to\u00e1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i sau k\u1ef3 khuy\u1ebfn m\u1ea1i<\/a><\/strong><\/span><\/p>\n<p style=\"text-align: justify;\">\n<p style=\"text-align: justify;\">\n<p style=\"text-align: justify;\">\n","protected":false},"excerpt":{"rendered":"<p>Khuy\u1ebfn m\u1ea1i theo quy \u0111\u1ecbnh c\u1ee7a ch\u00ednh s\u00e1ch thu\u1ebf v\u00e0 k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 th\u1ebf n\u00e0o? K\u1ebf to\u00e1n Centax xin \u0111\u01b0\u1ee3c gi\u1edbi thi\u1ec7u trong b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y<\/p>\n","protected":false},"author":7,"featured_media":11300,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[1349],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/10820"}],"collection":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=10820"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/10820\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/11300"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=10820"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=10820"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}