{"id":10826,"date":"2015-08-26T02:50:13","date_gmt":"2015-08-26T02:50:13","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=10826"},"modified":"2015-08-28T02:56:37","modified_gmt":"2015-08-28T02:56:37","slug":"hach-toan-cua-doanh-nghiep-thuc-hien-khuyen-mai","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=10826","title":{"rendered":"H\u1ea1ch to\u00e1n c\u1ee7a doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n khuy\u1ebfn m\u1ea1i"},"content":{"rendered":"<h2><img decoding=\"async\" loading=\"lazy\" class=\"alignright wp-image-11304 size-full\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/08\/H\u1ea1ch-to\u00e1n-c\u1ee7a-doanh-nghi\u1ec7p-th\u1ef1c-hi\u1ec7n-khuy\u1ebfn-m\u1ea1i.jpg\" alt=\"H\u1ea1ch to\u00e1n c\u1ee7a doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n khuy\u1ebfn m\u1ea1i\" width=\"237\" height=\"213\" \/><\/h2>\n<p><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">C\u00f3 nhi\u1ec1u h\u00ecnh th\u1ee9c khuy\u1ebfn m\u1ea1i, theo quy \u0111\u1ecbnh c\u1ee7a nhi\u1ec1u v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt kh\u00e1c nhau, m\u00e0 <strong><a href=\"https:\/\/centax.dsoftware.vn\" target=\"_blank\">K\u1ebf to\u00e1n Centax<\/a><\/strong> \u0111\u00e3 n\u00eau \u1edf nh\u1eefng b\u00e0i vi\u1ebft tr\u01b0\u1edbc. B\u00e0i vi\u1ebft n\u00e0y, K\u1ebf to\u00e1n Centax xin chia s\u1ebb quy \u0111\u1ecbnh v\u1ec1 h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n v\u1edbi h\u00e0ng khuy\u1ebfn m\u1ea1i.<\/span><\/p>\n<p><span style=\"font-size: 12pt; color: #000000; font-family: helvetica, arial, sans-serif;\"><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>\n<li><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">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-size: 12pt; font-family: helvetica, arial, sans-serif;\">Khuy\u1ebfn m\u1ea1i k\u00e8m \u0111i\u1ec1u ki\u1ec7n mua h\u00e0ng<\/span><\/li>\n<li><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">Khuy\u1ebfn m\u1ea1i cho kh\u00e1ch h\u00e0ng truy\u1ec1n th\u1ed1ng<\/span><\/li>\n<li><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">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><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">\u0110\u1ec3 hi\u1ec3u r\u00f5 c\u00e1c h\u00ecnh th\u1ee9c n\u00e0y theo quy \u0111\u1ecbnh c\u1ee7a <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> m\u1eddi c\u00e1c b\u1ea1n xem b\u00e0i vi\u1ebft:<\/span><\/p>\n<p><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">\u00a0<a href=\"https:\/\/centax.dsoftware.vn\/khuyen-mai-theo-quy-dinh-cua-chinh-sach-thue-va-ke-toan\/\">Khuy\u1ebfn m\u1ea1i theo quy \u0111\u1ecbnh c\u1ee7a ch\u00ednh s\u00e1ch thu\u1ebf v\u00e0 k\u1ebf to\u00e1n<\/a><\/span><\/p>\n<p><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">M\u1ed7i tr\u01b0\u1eddng h\u1ee3p khuy\u1ebfn m\u1ea1i, \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn h\u1ea1ch to\u00e1n kh\u00e1c nhau. B\u00e0i vi\u1ebft n\u00e0y, K\u1ebf to\u00e1n Cantax chia s\u1ebb v\u1edbi c\u00e1c b\u1ea1n h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n \u0111<span style=\"color: #000000;\">\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n th\u1ef1c hi\u1ec7n khuy\u1ebfn m\u1ea1i<\/span><\/span><\/p>\n<h2><span style=\"font-size: 14pt; color: #000000; font-family: helvetica, arial, sans-serif;\"><strong>1. T\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><\/h2>\n<h3><span style=\"font-size: 12pt; color: #000000; font-family: helvetica, arial, sans-serif;\"><strong>1.1 Ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n<\/strong><\/span><\/h3>\n<p><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">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><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\"><em>&#8220;g) \u0110\u1ed1i v\u1edbi s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a d\u00f9ng \u0111\u1ec3 khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o<\/em><\/span><\/p>\n<p><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\"><em>&#8211; \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a mua v\u00e0o ho\u1eb7c s\u1ea3n ph\u1ea9m do doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t ra d\u00f9ng \u0111\u1ec3 khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o:<\/em><\/span><\/p>\n<p><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\"><em>+ 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><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-size: 12pt;\"><em>N\u1ee3 TK 641- Chi ph\u00ed b\u00e1n h\u00e0ng (chi ph\u00ed SX s\u1ea3n ph\u1ea9m, gi\u00e1 v\u1ed1n h\u00e0ng ho\u00e1<br \/>\n<\/em><\/span><span style=\"font-size: 12pt;\"><em>\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 155, 156.&#8221;<\/em><\/span><\/span><\/p>\n<p><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">Theo quy \u0111\u1ecbnh tr\u00ean, \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o, cho bi\u1ebfu t\u1eb7ng kh\u00f4ng thu ti\u1ec1n, kh\u00f4ng k\u00e8m \u0111i\u1ec1u ki\u1ec7n mua h\u00e0ng, th\u00ec<\/span><\/p>\n<ul>\n<li><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">Kh\u00f4ng ghi nh\u1eadn doanh thu,<\/span><\/li>\n<li><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">To\u00e0n b\u1ed9 chi ph\u00ed s\u1ea3n xu\u1ea5t, gi\u00e1 v\u1ed1n h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed b\u00e1n h\u00e0ng<\/span><\/li>\n<\/ul>\n<h3><span style=\"font-size: 12pt; color: #000000; font-family: helvetica, arial, sans-serif;\"><strong>1.2 H\u1ea1ch to\u00e1n<\/strong><\/span><\/h3>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-size: 12pt;\">Khi xu\u1ea5t h\u00e0ng khuy\u1ebfn m\u1ea1i, k\u1ebf to\u00e1n h\u1ea1ch to\u00e1n:<br \/>\n<\/span>N\u1ee3 TK 642<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\">\u00a0 \u00a0 \u00a0 \u00a0C\u00f3 TK 152, 156<\/span><\/li>\n<\/ul>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-size: 12pt;\">Khi mua h\u00e0ng d\u00f9ng cho khuy\u1ebfn m\u1ea1i ho\u1eb7c chi ph\u00ed d\u1ecbch v\u1ee5 khuy\u1ebfn m\u1ea1i, k\u1ebf to\u00e1n h\u1ea1ch to\u00e1n:<br \/>\n<\/span>N\u1ee3 TK 641<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\">\u00a0 \u00a0 \u00a0 C\u00f3 TK 111, 112<\/span><\/li>\n<\/ul>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-size: 12pt;\">N\u1ebfu ph\u1ea3i k\u00ea khai thu\u1ebf GTGT cho s\u1ea3n ph\u1ea9m, h\u00e0ng ho\u00e1 khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o, cho bi\u1ebfu t\u1eb7ng\u00a0(gi\u00e1 tr\u1ecb k\u00ea khai th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf), ghi:<br \/>\n<\/span>N\u1ee3 TK 641 &#8211; Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\">\u00a0 \u00a0 \u00a0 C\u00f3 TK 3331 &#8211; Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-size: 14pt; color: #000000; font-family: helvetica, arial, sans-serif;\"><strong>2 Khuy\u1ebfn m\u1ea1i k\u00e8m \u0111i\u1ec1u ki\u1ec7n mua h\u00e0ng<\/strong><\/span><\/p>\n<h3><span style=\"font-size: 12pt; color: #000000; font-family: helvetica, arial, sans-serif;\"><strong>2.1 Ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n<\/strong><\/span><\/h3>\n<p><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">\u0110i\u1ec1u 79, kho\u1ea3n 1 \u0111i\u1ec3m 1.6, m\u1ee5c 1.6.3 <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> quy \u0111\u1ecbnh:<\/span><\/p>\n<p><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\"><em>&#8220;1.6.3. Tr\u01b0\u1eddng h\u1ee3p xu\u1ea5t h\u00e0ng h\u00f3a \u0111\u1ec3 khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o nh\u01b0ng kh\u00e1ch h\u00e0ng ch\u1ec9 \u0111\u01b0\u1ee3c nh\u1eadn h\u00e0ng khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o k\u00e8m theo c\u00e1c \u0111i\u1ec1u ki\u1ec7n kh\u00e1c nh\u01b0 ph\u1ea3i mua s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a (v\u00ed d\u1ee5 nh\u01b0 mua 2 s\u1ea3n ph\u1ea9m \u0111\u01b0\u1ee3c t\u1eb7ng 1 s\u1ea3n ph\u1ea9m&#8230;.) th\u00ec k\u1ebf to\u00e1n ph\u1ea3i ph\u00e2n b\u1ed5 s\u1ed1 ti\u1ec1n thu \u0111\u01b0\u1ee3c \u0111\u1ec3 t\u00ednh doanh thu cho c\u1ea3 h\u00e0ng khuy\u1ebfn m\u1ea1i, gi\u00e1 tr\u1ecb h\u00e0ng khuy\u1ebfn m\u1ea1i \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n (tr\u01b0\u1eddng h\u1ee3p n\u00e0y b\u1ea3n ch\u1ea5t giao d\u1ecbch l\u00e0 gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n).&#8221;<\/em><\/span><\/p>\n<p><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">T\u1ea1i \u0110i\u1ec1u 91 kho\u1ea3n 3 \u0111i\u1ec3m g Th\u00f4ng t\u01b0 200\/2014\/TT-BTC quy \u0111\u1ecbnh nh\u01b0 sau<\/span><\/p>\n<p><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\"><em>&#8220;+ Tr\u01b0\u1eddng h\u1ee3p xu\u1ea5t h\u00e0ng h\u00f3a \u0111\u1ec3 khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o nh\u01b0ng kh\u00e1ch h\u00e0ng ch\u1ec9 \u0111\u01b0\u1ee3c nh\u1eadn h\u00e0ng khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o k\u00e8m theo c\u00e1c \u0111i\u1ec1u ki\u1ec7n kh\u00e1c nh\u01b0 ph\u1ea3i mua s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a (v\u00ed d\u1ee5 nh\u01b0 mua 2 s\u1ea3n ph\u1ea9m \u0111\u01b0\u1ee3c t\u1eb7ng 1 s\u1ea3n ph\u1ea9m&#8230;.) th\u00ec k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb h\u00e0ng khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o v\u00e0o gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n (tr\u01b0\u1eddng h\u1ee3p n\u00e0y b\u1ea3n ch\u1ea5t giao d\u1ecbch l\u00e0 gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n).&#8221;<\/em><\/span><\/p>\n<p><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">Theo quy \u0111\u1ecbnh tr\u00ean, n\u1ebfu h\u00e0ng khuy\u1ebfn m\u1ea1i k\u00e8m theo \u0111i\u1ec1u ki\u1ec7n mua h\u00e0ng, th\u00ec<\/span><\/p>\n<ul>\n<li><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">Doanh thu\u00a0b\u00e1n h\u00e0ng, \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 c\u1ea3 cho\u00a0h\u00e0ng khuy\u1ebfn m\u1ea1i<\/span><\/li>\n<li><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">Chi ph\u00ed s\u1ea3n xu\u1ea5t, gi\u00e1 v\u1ed1n h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n trong k\u1ef3<\/span><\/li>\n<\/ul>\n<h3><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif; color: #000000;\"><strong>2.2 H\u1ea1ch to\u00e1n k\u1ebf to\u00e1n:<\/strong><\/span><\/h3>\n<p><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\"><span style=\"color: #000000;\"><strong>V\u00ed d\u1ee5 1<\/strong><\/span> : Mua 2 t\u1eb7ng 1<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-size: 12pt;\">Khi b\u00e1n h\u00e0ng c\u00f3 khuy\u1ebfn m\u1ea1i, k\u1ebf to\u00e1n h\u1ea1ch to\u00e1n doanh thu b\u00e1n h\u00e0ng:<br \/>\n<\/span>N\u1ee3 TK 111, 112, 131 : T\u1ed5ng s\u1ed1 ti\u1ec1n thanh to\u00e1n ( c\u1ee7a 2 m\u1eb7t h\u00e0ng )<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\">\u00a0 \u00a0 \u00a0 C\u00f3 TK 511 : Gi\u00e1 b\u00e1n ch\u01b0a c\u00f3 thu\u1ebf GTGT ( Tr\u01b0\u1eddng h\u1ee3p K\u00ea khai theo PP kh\u1ea5u tr\u1eeb)<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\">\u00a0 \u00a0 \u00a0 C\u00f3 TK 3331 : Thu\u1ebf GTGT<\/span><\/li>\n<\/ul>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-size: 12pt;\">K\u1ebft chuy\u1ec3n gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n c\u00f3 khuy\u1ebfn m\u1ea1i<br \/>\n<\/span>N\u1ee3 TK 632 : Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n trong k\u1ef3<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\">\u00a0 \u00a0 \u00a0 C\u00f3 TK 152, 156 : Gi\u00e1 v\u1ed1n c\u1ee7a 3 s\u1ea3n ph\u1ea9m<\/span><\/li>\n<\/ul>\n<p><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\"><span style=\"color: #000000;\"><strong>V\u00ed d\u1ee5 2<\/strong> <\/span>: Mua \u00f4 t\u00f4 t\u1eb7ng l\u1ed1p.\u00a0Gi\u00e1 b\u00e1n ch\u01b0a c\u00f3 thu\u1ebf l\u00e0 502 tr.<\/span><\/p>\n<p style=\"padding-left: 30px;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-size: 12pt;\"><em>Trong \u0111\u00f3 \u0111\u01b0\u1ee3c ph\u00e2n ra<br \/>\n<\/em><\/span><span style=\"font-size: 12pt;\">&#8211; Gi\u00e1 b\u00e1n c\u1ee7a \u00f4 t\u00f4 l\u00e0 500 tr<br \/>\n<\/span><span style=\"font-size: 12pt;\">&#8211; Gi\u00e1 b\u00e1n c\u1ee7a l\u1ed1p l\u00e0 2 tr<\/span><\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-size: 12pt;\">Khi xu\u1ea5t \u00f4 t\u00f4 c\u00f3 l\u1ed1p k\u00e8m theo, k\u1ebf to\u00e1n h\u1ea1ch to\u00e1n doanh thu:<br \/>\n<\/span>Ghi nh\u1eadn doanh thu b\u00e1n \u00f4 t\u00f4:<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\">N\u1ee3 TK 111, \u00a0112, 131 :\u00a0550 tr<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\">\u00a0 \u00a0 \u00a0 C\u00f3 TK 511 : 500 tr<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\">\u00a0 \u00a0 \u00a0 C\u00f3 3331 : 50 tr<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\">Ghi nh\u1eadn doanh thu b\u00e1n l\u1ed1p<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\">N\u1ee3 TK 111, \u00a0112, 131 : 2,2 tr<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\">\u00a0 \u00a0 \u00a0 C\u00f3 TK 511 : 2 tr<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\">\u00a0 \u00a0 \u00a0 C\u00f3 TK \u00a03331 : 0.2 tr<\/span><\/li>\n<\/ul>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-size: 12pt;\">K\u1ebft chuy\u1ec3n gi\u00e1 v\u1ed1n c\u1ee7a \u00f4 t\u00f4 v\u00e0 l\u1ed1p ghi:<br \/>\n<\/span>N\u1ee3 TK 632 : Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n trong k\u1ef3<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\">\u00a0 \u00a0 \u00a0 C\u00f3 156: Gi\u00e1 xu\u1ea5t kho c\u1ee7a \u00f4 t\u00f4 v\u00e0 l\u1ed1p<\/span><\/li>\n<\/ul>\n<h2><span style=\"font-size: 14pt; color: #000000; font-family: helvetica, arial, sans-serif;\"><strong>3. Khuy\u1ebfn m\u1ea1i cho kh\u00e1ch h\u00e0ng truy\u1ec1n th\u1ed1ng<\/strong><\/span><\/h2>\n<h3><span style=\"font-size: 12pt; color: #000000; font-family: helvetica, arial, sans-serif;\"><strong>3.1 Ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n<\/strong><\/span><\/h3>\n<p><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">Theo \u0110i\u1ec1u 79 kho\u1ea3n 1 \u0111i\u1ec3m 1.6, m\u1ee5c 1.6.10, a Th\u00f4ng t\u01b0 200\/2014\/TT-BTC c\u00f3 quy \u0111\u1ecbnh \u00a0\u0111i\u1ec1u ki\u1ec7n, nguy\u00ean t\u1eafc ghi nh\u1eadn doanh thu khuy\u1ebfn m\u1ea1i kh\u00e1ch h\u00e0ng truy\u1ec1n th\u1ed1ng. \u0110\u1ec3 hi\u1ec3u r\u00f5 m\u1eddi c\u00e1c b\u1ea1n xem b\u00e0i: <strong>\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<\/strong><\/span><\/p>\n<p><span style=\"font-size: 12pt; color: #000000; font-family: helvetica, arial, sans-serif;\"><strong>3.2 H\u1ea1ch to\u00e1n k\u1ebf to\u00e1n<\/strong><\/span><\/p>\n<p><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">Theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec1u 79, kho\u1ea3n 3 \u0111i\u1ec3m 3.6 v\u1ec1 h\u1ea1ch to\u00e1n doanh thu khuy\u1ebfn m\u1ea1i kh\u00e1ch h\u00e0ng truy\u1ec1n th\u1ed1ng nh\u01b0 sau:<\/span><\/p>\n<ul>\n<li><span style=\"font-size: 12pt; color: #000000; font-family: helvetica, arial, sans-serif;\"><strong>X\u00e1c \u0111\u1ecbnh doanh thu khuy\u1ebfn m\u1ea1i kh\u00e1ch h\u00e0ng truy\u1ec1n th\u1ed1ng<\/strong><\/span><\/li>\n<\/ul>\n<p><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\"><em>&#8220;3.6. Doanh thu ph\u00e1t sinh t\u1eeb ch\u01b0\u01a1ng tr\u00ecnh d\u00e0nh cho kh\u00e1ch h\u00e0ng truy\u1ec1n th\u1ed1ng<\/em><\/span><\/p>\n<p><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\"><em>a) Khi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 trong ch\u01b0\u01a1ng tr\u00ecnh d\u00e0nh cho kh\u00e1ch h\u00e0ng truy\u1ec1n th\u1ed1ng, k\u1ebf to\u00e1n ghi nh\u1eadn doanh thu tr\u00ean c\u01a1 s\u1edf t\u1ed5ng s\u1ed1 ti\u1ec1n thu \u0111\u01b0\u1ee3c tr\u1eeb \u0111i ph\u1ea7n doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n l\u00e0 gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 cung c\u1ea5p mi\u1ec5n ph\u00ed ho\u1eb7c s\u1ed1 ti\u1ec1n chi\u1ebft kh\u1ea5u, gi\u1ea3m gi\u00e1 cho kh\u00e1ch h\u00e0ng:<\/em><\/span><\/p>\n<p><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\"><em>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 N\u1ee3 c\u00e1c TK 112, 131<\/em><\/span><\/p>\n<p><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\"><em>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 C\u00f3 TK 511 &#8211; Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5<\/em><\/span><\/p>\n<p><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\"><em>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 C\u00f3 TK 3387 &#8211; Doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n<\/em><\/span><\/p>\n<p><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\"><em>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 C\u00f3 TK 333 &#8211; Thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p Nh\u00e0 n\u01b0\u1edbc.<\/em><\/span><\/p>\n<p><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\"><em>b) Khi h\u1ebft th\u1eddi h\u1ea1n quy \u0111\u1ecbnh c\u1ee7a ch\u01b0\u01a1ng tr\u00ecnh, n\u1ebfu kh\u00e1ch h\u00e0ng kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111\u01b0\u1ee3c c\u00e1c \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 h\u01b0\u1edfng c\u00e1c \u01b0u \u0111\u00e3i nh\u01b0 nh\u1eadn h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mi\u1ec5n ph\u00ed ho\u1eb7c chi\u1ebft kh\u1ea5u gi\u1ea3m gi\u00e1, ng\u01b0\u1eddi b\u00e1n kh\u00f4ng ph\u00e1t sinh ngh\u0129a v\u1ee5 ph\u1ea3i thanh to\u00e1n cho kh\u00e1ch h\u00e0ng, k\u1ebf to\u00e1n k\u1ebft chuy\u1ec3n doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n th\u00e0nh doanh thu b\u00e1n h\u00e0ng, cung c\u1ea5p d\u1ecbch v\u1ee5, ghi:<\/em><\/span><\/p>\n<p><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\"><em>N\u1ee3 TK 3387 &#8211; Doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n<\/em><\/span><\/p>\n<p style=\"padding-left: 30px;\"><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\"><em>C\u00f3 TK 511 &#8211; Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5.<\/em><\/span><\/p>\n<p><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\"><em>c) Khi kh\u00e1ch h\u00e0ng \u0111\u00e1p \u1ee9ng \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n c\u1ee7a ch\u01b0\u01a1ng tr\u00ecnh \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i, kho\u1ea3n doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c x\u1eed l\u00fd nh\u01b0 sau:<\/em><\/span><\/p>\n<p><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\"><em>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 &#8211; Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi b\u00e1n tr\u1ef1c ti\u1ebfp cung c\u1ea5p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mi\u1ec5n ph\u00ed ho\u1eb7c chi\u1ebft kh\u1ea5u, gi\u1ea3m gi\u00e1 cho ng\u01b0\u1eddi mua, kho\u1ea3n doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n sang ghi nh\u1eadn l\u00e0 doanh thu b\u00e1n h\u00e0ng, cung c\u1ea5p d\u1ecbch v\u1ee5 t\u1ea1i th\u1eddi \u0111i\u1ec3m th\u1ef1c hi\u1ec7n xong ngh\u0129a v\u1ee5 v\u1edbi kh\u00e1ch h\u00e0ng (\u0111\u00e3 chuy\u1ec3n giao h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mi\u1ec5n ph\u00ed ho\u1eb7c \u0111\u00e3 chi\u1ebft kh\u1ea5u, gi\u1ea3m gi\u00e1 cho kh\u00e1ch h\u00e0ng):<\/em><\/span><\/p>\n<p><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\"><em>N\u1ee3 TK 3387 &#8211; Doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n<\/em><\/span><\/p>\n<p style=\"padding-left: 30px;\"><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\"><em>C\u00f3 TK 511 &#8211; Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5.<\/em><\/span><\/p>\n<p><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\"><em>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 &#8211; Tr\u01b0\u1eddng h\u1ee3p b\u00ean th\u1ee9 ba l\u00e0 ng\u01b0\u1eddi cung c\u1ea5p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ho\u1eb7c chi\u1ebft kh\u1ea5u gi\u1ea3m gi\u00e1 cho kh\u00e1ch h\u00e0ng th\u00ec th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/em><\/span><\/p>\n<p><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\"><em>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 + Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111\u00f3ng vai tr\u00f2 l\u00e0 \u0111\u1ea1i l\u00fd c\u1ee7a b\u00ean th\u1ee9 ba, ph\u1ea7n ch\u00eanh l\u1ec7ch gi\u1eefa kho\u1ea3n doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n v\u00e0 s\u1ed1 ti\u1ec1n ph\u1ea3i thanh to\u00e1n cho b\u00ean th\u1ee9 ba \u0111\u00f3 \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 doanh thu b\u00e1n h\u00e0ng cung c\u1ea5p d\u1ecbch v\u1ee5 khi ph\u00e1t sinh ngh\u0129a v\u1ee5 thanh to\u00e1n v\u1edbi b\u00ean th\u1ee9 ba, ghi:<\/em><\/span><\/p>\n<p><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\"><em>N\u1ee3 TK 3387 &#8211; Doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n<\/em><\/span><\/p>\n<p style=\"padding-left: 30px;\"><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\"><em>C\u00f3 TK 511 &#8211; Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 (ph\u1ea7n ch\u00eanh\u00a0<\/em><em>l\u1ec7ch gi\u1eefa doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n v\u00e0 s\u1ed1 ti\u1ec1n tr\u1ea3 cho b\u00ean th\u1ee9 ba \u0111\u01b0\u1ee3c coi nh\u01b0 doanh thu hoa h\u1ed3ng \u0111\u1ea1i l\u00fd)<\/em><\/span><\/p>\n<p style=\"padding-left: 30px;\"><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\"><em>C\u00f3 c\u00e1c TK 111, 112 (s\u1ed1 ti\u1ec1n thanh to\u00e1n cho b\u00ean th\u1ee9 ba).<\/em><\/span><\/p>\n<p><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\"><em>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 + Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p kh\u00f4ng \u0111\u00f3ng vai tr\u00f2 \u0111\u1ea1i l\u00fd c\u1ee7a b\u00ean th\u1ee9 ba (giao d\u1ecbch mua \u0111\u1ee9t, b\u00e1n \u0111o\u1ea1n), to\u00e0n b\u1ed9 kho\u1ea3n doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n s\u1ebd \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 doanh thu b\u00e1n h\u00e0ng, cung c\u1ea5p d\u1ecbch v\u1ee5 khi ph\u00e1t sinh ngh\u0129a v\u1ee5 thanh to\u00e1n cho b\u00ean th\u1ee9 ba, s\u1ed1 ti\u1ec1n ph\u1ea3i thanh to\u00e1n cho b\u00ean th\u1ee9 ba \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n, ghi:<\/em><\/span><\/p>\n<p><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\"><em>N\u1ee3 TK 3387 &#8211; Doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n<\/em><\/span><\/p>\n<p style=\"padding-left: 30px;\"><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\"><em>C\u00f3 TK 511 &#8211; Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5.<\/em><\/span><\/p>\n<p><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\"><em>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u0110\u1ed3ng th\u1eddi ph\u1ea3n \u00e1nh s\u1ed1 ti\u1ec1n ph\u1ea3i thanh to\u00e1n cho b\u00ean th\u1ee9 ba l\u00e0 gi\u00e1 v\u1ed1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 cung c\u1ea5p cho kh\u00e1ch h\u00e0ng, ghi:<\/em><\/span><\/p>\n<p><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\"><em>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 N\u1ee3 TK 632 &#8211; Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n<\/em><\/span><\/p>\n<p><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\"><em>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 C\u00f3 c\u00e1c TK 112, 331. &#8221; \u00a0\u00a0<\/em><\/span><\/p>\n<ul>\n<li><span style=\"font-size: 12pt; color: #000000; font-family: helvetica, arial, sans-serif;\"><strong>X\u00e1c \u0111\u1ecbnh gi\u00e1 v\u1ed1n h\u00e0ng khuy\u1ebfn m\u1ea1i kh\u00e1ch h\u00e0ng truy\u1ec1n th\u1ed1ng<br \/>\n<\/strong><\/span><span style=\"font-family: helvetica, arial, sans-serif;\">K\u1ebft chuy\u1ec3n gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n trong k\u1ef3 :<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\">N\u1ee3 TK 632<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\">\u00a0 \u00a0 \u00a0 C\u00f3 TK 152, 156, 111, 112<\/span><\/li>\n<\/ul>\n<h2><span style=\"font-size: 14pt; color: #000000; font-family: helvetica, arial, sans-serif;\"><strong>\u00a04. 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<\/strong><\/span><\/h2>\n<h3><span style=\"font-size: 12pt; color: #000000; font-family: helvetica, arial, sans-serif;\"><strong>4.1 Ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n<\/strong><\/span><\/h3>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-size: 12pt;\">T\u1ea1i \u0110i\u1ec1u 91 kho\u1ea3n 3 \u0111i\u1ec3m g <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> quy \u0111\u1ecbnh v\u1ec1 nh\u1eadn h\u00e0ng c\u1ee7a nh\u00e0 s\u1ea3n xu\u1ea5t kh\u00f4ng tr\u1ea3 tri\u1ec3n<\/span><span style=\"font-size: 12pt;\"> \u0111\u1ec3 th\u1ef1c hi\u1ec7n ch\u01b0\u01a1ng tr\u00ecnh khuy\u1ebfn m\u1ea1i nh\u01b0 sau :<\/span><\/span><\/p>\n<p><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\"><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:<\/em><\/span><\/p>\n<p><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\"><em>+ Khi 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, qu\u1ea3ng c\u00e1o cho kh\u00e1ch h\u00e0ng, nh\u00e0 ph\u00e2n ph\u1ed1i ph\u1ea3i theo d\u00f5i chi ti\u1ebft s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng trong h\u1ec7 th\u1ed1ng qu\u1ea3n tr\u1ecb n\u1ed9i b\u1ed9 c\u1ee7a m\u00ecnh v\u00e0 thuy\u1ebft minh tr\u00ean B\u1ea3n thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u1ed1i v\u1edbi h\u00e0ng nh\u1eadn \u0111\u01b0\u1ee3c v\u00e0 s\u1ed1 h\u00e0ng \u0111\u00e3 d\u00f9ng \u0111\u1ec3 khuy\u1ebfn m\u1ea1i cho ng\u01b0\u1eddi mua (nh\u01b0 h\u00e0ng h\u00f3a nh\u1eadn gi\u1eef h\u1ed9).&#8221;<\/em><\/span><\/p>\n<p><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">Theo quy \u0111\u1ecbnh tr\u00ean, tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p ti\u1ebfp t\u1ee5c ch\u01b0\u01a1ng tr\u00ecnh khuy\u1ebfn m\u1ea1i c\u1ee7a nh\u00e0 s\u1ea3n xu\u1ea5t, khi nh\u1eadn h\u00e0ng ( kh\u00f4ng ph\u1ea3i tr\u1ea3 ti\u1ec1n) d\u00f9ng cho ch\u01b0\u01a1ng tr\u00ecnh khuy\u1ebfn m\u1ea1i, th\u00ec h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c theo d\u00f5i chi ti\u1ebft s\u1ed1 l\u01b0\u1ee3ng tr\u00ean s\u1ed5 s\u00e1ch qu\u1ea3n tr\u1ecb v\u00e0 \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n tr\u00ean b\u1ea3n Thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, kh\u00f4ng h\u1ea1ch to\u00e1n v\u00e0o s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n<\/span><\/p>\n<p><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p nh\u1eadn h\u00e0ng h\u00f3a khuy\u1ebfn m\u1ea1i ( kh\u00f4ng ph\u1ea3i tr\u1ea3 ti\u1ec1n) d\u00f9ng cho ch\u01b0\u01a1ng tr\u00ecnh khuy\u1ebfn m\u1ea1i, m\u00e0 kh\u00f4ng th\u1ef1c hi\u1ec7n khuy\u1ebfn m\u1ea1i, th\u00ec h\u1ea1ch to\u00e1n ghi t\u0103ng thu nh\u1eadp kh\u00e1c<\/span><\/p>\n<h3><span style=\"font-size: 12pt; color: #000000; font-family: helvetica, arial, sans-serif;\"><strong>4.2 H\u1ea1ch to\u00e1n k\u1ebf to\u00e1n<\/strong><\/span><\/h3>\n<p><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">T\u1ea1i \u0110i\u1ec1u 91 kho\u1ea3n 3 \u0111i\u1ec3m g Th\u00f4ng t\u01b0 200\/2014\/TT-BTC quy \u0111\u1ecbnh v\u1ec1 nh\u1eadn h\u00e0ng c\u1ee7a nh\u00e0 s\u1ea3n xu\u1ea5t kh\u00f4ng tr\u1ea3 ti\u1ec1n \u0111\u1ec3 th\u1ef1c hi\u1ec7n ch\u01b0\u01a1ng tr\u00ecnh khuy\u1ebfn m\u1ea1i nh\u01b0 sau :<\/span><\/p>\n<p><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\"><em>&#8220;+ Khi h\u1ebft ch\u01b0\u01a1ng tr\u00ecnh khuy\u1ebfn m\u1ea1i, n\u1ebfu kh\u00f4ng ph\u1ea3i tr\u1ea3 l\u1ea1i nh\u00e0 s\u1ea3n xu\u1ea5t s\u1ed1 h\u00e0ng khuy\u1ebfn m\u1ea1i ch\u01b0a s\u1eed d\u1ee5ng h\u1ebft, k\u1ebf to\u00e1n ghi nh\u1eadn thu nh\u1eadp kh\u00e1c l\u00e0 gi\u00e1 tr\u1ecb s\u1ed1 h\u00e0ng khuy\u1ebfn m\u1ea1i kh\u00f4ng ph\u1ea3i tr\u1ea3 l\u1ea1i, ghi:<\/em><\/span><\/p>\n<p><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\"><em>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 N\u1ee3 TK 156 &#8211; H\u00e0ng ho\u00e1 (theo gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd)<\/em><\/span><\/p>\n<p><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\"><em>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 C\u00f3 TK 711 &#8211; Thu nh\u1eadp kh\u00e1c.&#8221;<\/em><\/span><\/p>\n<p><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">\u0110\u1ec3 hi\u1ec3u r\u00f5 v\u1ec1 khuy\u1ebfn m\u1ea1i, m\u1eddi c\u00e1c b\u1ea1n xem nh\u1eefng b\u00e0i vi\u1ebft li\u00ean quan:<\/span><\/p>\n<p><strong><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\"><a href=\"https:\/\/centax.dsoftware.vn\/khuyen-mai-theo-quy-dinh-cua-chinh-sach-thue-va-ke-toan\/\">Khuy\u1ebfn m\u1ea1i theo quy \u0111\u1ecbnh c\u1ee7a ch\u00ednh s\u00e1ch thu\u1ebf v\u00e0 k\u1ebf to\u00e1n<\/a><\/span><\/strong><\/p>\n<p><strong><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\"><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><\/span><\/strong><\/p>\n<p><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\"><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><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\"><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><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>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>C\u00f3 nhi\u1ec1u h\u00ecnh th\u1ee9c khuy\u1ebfn m\u1ea1i, theo quy \u0111\u1ecbnh c\u1ee7a nhi\u1ec1u v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt kh\u00e1c nhau. Theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 200\/2014\/TT-BTC  th\u00ec c\u00e1c doanh nghi\u1ec7p \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng khuy\u1ebfn m\u1ea1i nh\u01b0 th\u1ebf n\u00e0o?<\/p>\n","protected":false},"author":7,"featured_media":11284,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[1358],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/10826"}],"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=10826"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/10826\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/11284"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=10826"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=10826"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}