{"id":10873,"date":"2015-08-26T02:50:03","date_gmt":"2015-08-26T02:50:03","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=10873"},"modified":"2015-08-28T02:55:16","modified_gmt":"2015-08-28T02:55:16","slug":"dieu-kien-nguyen-tac-ghi-nhan-doanh-thu-khuyen-mai-khach-hang-truyen-thong","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=10873","title":{"rendered":"\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"},"content":{"rendered":"

\"\"<\/a><\/h2>\n

Khuy\u1ebfn m\u1ea1i cho kh\u00e1ch h\u00e0ng truy\u1ec1n th\u1ed1ng l\u00e0 h\u00ecnh th\u1ee9c khuy\u1ebfn m\u1ea1i hi\u1ec7n nay nhi\u1ec1u doanh nghi\u1ec7p s\u1eed d\u1ee5ng, nh\u1eb1m thu h\u00fat kh\u00e1ch h\u00e0ng quay l\u1ea1i mua h\u00e0ng c\u1ee7a m\u00ecnh. Khuy\u1ebfn m\u1ea1i cho kh\u00e1ch h\u00e0ng truy\u1ec1n th\u1ed1ng, c\u00f3 nh\u1eefng quy \u0111\u1ecbnh v\u1ec1 \u0111i\u1ec1u ki\u1ec7n v\u00e0 nguy\u00ean t\u1eafc ghi theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a><\/strong>. K\u1ebf to\u00e1n Centax<\/a><\/strong> xin chia s\u1ebb v\u1edbi c\u00e1c b\u1ea1n b\u00e0i vi\u1ebft:\u00a0\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<\/span><\/p>\n

1. \u0110i\u1ec1u ki\u1ec7n ghi nh\u1eadn doanh thu khuy\u1ebfn m\u1ea1i kh\u00e1ch h\u00e0ng truy\u1ec1n th\u1ed1ng<\/strong><\/span><\/h2>\n

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<\/strong> c\u00f3 quy \u0111\u1ecbnh \u00a0\u0111i\u1ec1u ki\u1ec7n ghi nh\u1eadn doanh thu khuy\u1ebfn m\u1ea1i kh\u00e1ch h\u00e0ng truy\u1ec1n th\u1ed1ng nh\u01b0 sau:<\/span><\/p>\n

“a) \u0110\u1eb7c \u0111i\u1ec3m c\u1ee7a giao d\u1ecbch b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 theo ch\u01b0\u01a1ng tr\u00ecnh d\u00e0nh cho kh\u00e1ch h\u00e0ng truy\u1ec1n th\u1ed1ng: Giao d\u1ecbch theo ch\u01b0\u01a1ng tr\u00ecnh d\u00e0nh cho kh\u00e1ch h\u00e0ng truy\u1ec1n th\u1ed1ng ph\u1ea3i th\u1ecfa m\u00e3n \u0111\u1ed3ng th\u1eddi t\u1ea5t c\u1ea3 c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/em><\/span><\/p>\n

– Khi mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, kh\u00e1ch h\u00e0ng \u0111\u01b0\u1ee3c t\u00edch \u0111i\u1ec3m th\u01b0\u1edfng \u0111\u1ec3 khi \u0111\u1ea1t \u0111\u1ee7 s\u1ed1 \u0111i\u1ec3m theo quy \u0111\u1ecbnh s\u1ebd \u0111\u01b0\u1ee3c nh\u1eadn m\u1ed9t l\u01b0\u1ee3ng h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mi\u1ec5n ph\u00ed ho\u1eb7c \u0111\u01b0\u1ee3c gi\u1ea3m gi\u00e1 chi\u1ebft kh\u1ea5u;<\/em><\/span><\/p>\n

– Ng\u01b0\u1eddi b\u00e1n ph\u1ea3i x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 s\u1ebd ph\u1ea3i cung c\u1ea5p mi\u1ec5n ph\u00ed ho\u1eb7c s\u1ed1 ti\u1ec1n s\u1ebd chi\u1ebft kh\u1ea5u, gi\u1ea3m gi\u00e1 cho ng\u01b0\u1eddi mua khi ng\u01b0\u1eddi mua \u0111\u1ea1t \u0111\u01b0\u1ee3c c\u00e1c \u0111i\u1ec1u ki\u1ec7n c\u1ee7a ch\u01b0\u01a1ng tr\u00ecnh (t\u00edch \u0111\u1ee7 \u0111i\u1ec3m th\u01b0\u1edfng);<\/em><\/span><\/p>\n

– Ch\u01b0\u01a1ng tr\u00ecnh ph\u1ea3i c\u00f3 gi\u1edbi h\u1ea1n v\u1ec1 th\u1eddi gian c\u1ee5 th\u1ec3, r\u00f5 r\u00e0ng, n\u1ebfu qu\u00e1 th\u1eddi h\u1ea1n theo quy \u0111\u1ecbnh c\u1ee7a ch\u01b0\u01a1ng tr\u00ecnh m\u00e0 kh\u00e1ch h\u00e0ng ch\u01b0a \u0111\u00e1p \u1ee9ng \u0111\u01b0\u1ee3c c\u00e1c \u0111i\u1ec1u ki\u1ec7n \u0111\u1eb7t ra th\u00ec ng\u01b0\u1eddi b\u00e1n s\u1ebd kh\u00f4ng c\u00f2n ngh\u0129a v\u1ee5 ph\u1ea3i cung c\u1ea5p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mi\u1ec5n ph\u00ed ho\u1eb7c gi\u1ea3m gi\u00e1, chi\u1ebft kh\u1ea5u cho ng\u01b0\u1eddi mua (s\u1ed1 \u0111i\u1ec3m th\u01b0\u1edfng c\u1ee7a ng\u01b0\u1eddi mua t\u00edch l\u0169y h\u1ebft gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng);<\/em><\/span><\/p>\n

– Sau khi nh\u1eadn h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mi\u1ec5n ph\u00ed ho\u1eb7c \u0111\u01b0\u1ee3c chi\u1ebft kh\u1ea5u gi\u1ea3m gi\u00e1, ng\u01b0\u1eddi mua b\u1ecb tr\u1eeb s\u1ed1 \u0111i\u1ec3m t\u00edch l\u0169y theo quy \u0111\u1ecbnh c\u1ee7a ch\u01b0\u01a1ng tr\u00ecnh (\u0111\u1ed5i \u0111i\u1ec3m t\u00edch l\u0169y \u0111\u1ec3 l\u1ea5y h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ho\u1eb7c s\u1ed1 ti\u1ec1n chi\u1ebft kh\u1ea5u, gi\u1ea3m gi\u00e1 khi mua h\u00e0ng).<\/em><\/span><\/p>\n

– Vi\u1ec7c 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 khi \u0111\u1ea1t \u0111\u1ee7 s\u1ed1 \u0111i\u1ec3m th\u01b0\u1edfng c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n b\u1edfi ch\u00ednh ng\u01b0\u1eddi b\u00e1n ho\u1eb7c m\u1ed9t b\u00ean th\u1ee9 ba theo quy \u0111\u1ecbnh c\u1ee7a ch\u01b0\u01a1ng tr\u00ecnh.”<\/em><\/span><\/p>\n

Theo quy \u0111\u1ecbnh tr\u00ean, ch\u01b0\u01a1ng tr\u00ecnh khuy\u1ebfn m\u1ea1i kh\u00e1ch h\u00e0ng truy\u1ec1n th\u1ed1ng ph\u1ea3i c\u00f3 th\u1eddi gian c\u1ee5 th\u1ec3, c\u00e1c \u0111i\u1ec1u ki\u1ec7n t\u00ednh \u0111i\u1ec3m, chuy\u1ec3n \u0111\u1ed5i \u0111i\u1ec3m th\u00e0nh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u1ee5 th\u1ec3<\/span><\/p>\n

2. Nguy\u00ean t\u1eafc<\/strong>\u00a0ghi nh\u1eadn doanh thu khuy\u1ebfn m\u1ea1i kh\u00e1ch h\u00e0ng truy\u1ec1n th\u1ed1ng<\/strong><\/span><\/h2>\n

Theo \u0110i\u1ec1u 79 kho\u1ea3n 1 \u0111i\u1ec3m 1.6, m\u1ee5c 1.6.10, b Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/strong> c\u00f3 quy \u0111\u1ecbnh \u00a0nguy\u00ean t\u1eafc\u00a0ghi nh\u1eadn doanh thu khuy\u1ebfn m\u1ea1i kh\u00e1ch h\u00e0ng truy\u1ec1n th\u1ed1ng nh\u01b0 sau:<\/span><\/p>\n

“b) Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n<\/em><\/span><\/p>\n

\u00a0– T\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5, ng\u01b0\u1eddi b\u00e1n ph\u1ea3i x\u00e1c \u0111\u1ecbnh ri\u00eang gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ph\u1ea3i cung c\u1ea5p mi\u1ec5n ph\u00ed ho\u1eb7c s\u1ed1 ti\u1ec1n ph\u1ea3i chi\u1ebft kh\u1ea5u, gi\u1ea3m gi\u00e1 cho ng\u01b0\u1eddi mua khi ng\u01b0\u1eddi mua \u0111\u1ea1t \u0111\u01b0\u1ee3c c\u00e1c \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ch\u01b0\u01a1ng tr\u00ecnh.<\/em><\/span><\/p>\n

– Doanh thu \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 t\u1ed5ng s\u1ed1 ti\u1ec1n ph\u1ea3i thu ho\u1eb7c \u0111\u00e3 thu tr\u1eeb \u0111i gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ph\u1ea3i cung c\u1ea5p mi\u1ec5n ph\u00ed ho\u1eb7c s\u1ed1 ph\u1ea3i chi\u1ebft kh\u1ea5u, gi\u1ea3m gi\u00e1 cho ng\u01b0\u1eddi mua. Gi\u00e1 tr\u1ecb c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ph\u1ea3i cung c\u1ea5p mi\u1ec5n ph\u00ed ho\u1eb7c s\u1ed1 ph\u1ea3i chi\u1ebft kh\u1ea5u, gi\u1ea3m gi\u00e1 cho ng\u01b0\u1eddi mua \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n. N\u1ebfu h\u1ebft th\u1eddi h\u1ea1n c\u1ee7a ch\u01b0\u01a1ng tr\u00ecnh m\u00e0 ng\u01b0\u1eddi mua kh\u00f4ng \u0111\u1ea1t \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 mi\u1ec5n ph\u00ed ho\u1eb7c chi\u1ebft kh\u1ea5u gi\u1ea3m gi\u00e1, kho\u1ea3n doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n v\u00e0o doanh thu b\u00e1n h\u00e0ng, cung c\u1ea5p d\u1ecbch v\u1ee5.<\/em><\/span><\/p>\n

– Khi ng\u01b0\u1eddi mua \u0111\u1ea1t \u0111\u01b0\u1ee3c c\u00e1c \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ch\u01b0\u01a1ng tr\u00ecnh, vi\u1ec7c x\u1eed l\u00fd kho\u1ea3n doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/em><\/span><\/p>\n

+ 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 t\u01b0\u01a1ng \u1ee9ng v\u1edbi gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a s\u1ed1 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 cung c\u1ea5p mi\u1ec5n ph\u00ed ho\u1eb7c s\u1ed1 ph\u1ea3i gi\u1ea3m gi\u00e1, chi\u1ebft kh\u1ea5u cho ng\u01b0\u1eddi mua \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 doanh thu b\u00e1n h\u00e0ng, cung c\u1ea5p d\u1ecbch v\u1ee5 khi ng\u01b0\u1eddi mua \u0111\u00e3 nh\u1eadn \u0111\u01b0\u1ee3c h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mi\u1ec5n ph\u00ed ho\u1eb7c \u0111\u01b0\u1ee3c chi\u1ebft kh\u1ea5u, gi\u1ea3m gi\u00e1 theo quy \u0111\u1ecbnh c\u1ee7a ch\u01b0\u01a1ng tr\u00ecnh.<\/em><\/span><\/p>\n

+ Tr\u01b0\u1eddng h\u1ee3p b\u00ean th\u1ee9 ba c\u00f3 ngh\u0129a v\u1ee5 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: N\u1ebfu h\u1ee3p \u0111\u1ed3ng gi\u1eefa ng\u01b0\u1eddi b\u00e1n v\u00e0 b\u00ean th\u1ee9 ba \u0111\u00f3 kh\u00f4ng mang t\u00ednh ch\u1ea5t h\u1ee3p \u0111\u1ed3ng \u0111\u1ea1i l\u00fd, khi b\u00ean th\u1ee9 ba th\u1ef1c hi\u1ec7n vi\u1ec7c cung c\u1ea5p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, chi\u1ebft kh\u1ea5u gi\u1ea3m gi\u00e1, kho\u1ea3n doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n sang doanh thu b\u00e1n h\u00e0ng, cung c\u1ea5p d\u1ecbch v\u1ee5. N\u1ebfu h\u1ee3p \u0111\u1ed3ng mang t\u00ednh \u0111\u1ea1i l\u00fd, ch\u1ec9 ph\u1ea7n ch\u00eanh l\u1ec7ch gi\u1eefa kho\u1ea3n doanh thu ch\u01b0a \u00a0th\u1ef1c hi\u1ec7n v\u00e0 s\u1ed1 ti\u1ec1n ph\u1ea3i tr\u1ea3 cho b\u00ean th\u1ee9 ba m\u1edbi \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 doanh thu. S\u1ed1 ti\u1ec1n thanh to\u00e1n cho b\u00ean th\u1ee9 ba \u0111\u01b0\u1ee3c coi nh\u01b0 vi\u1ec7c thanh to\u00e1n kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3.”<\/em><\/span><\/p>\n

Theo quy \u0111\u1ecbnh tr\u00ean, ng\u01b0\u1eddi b\u00e1n ph\u1ea3i x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a doanh thu b\u00e1n h\u00e0ng, v\u00e0 doanh thu khuy\u1ebfn m\u1ea1i. Doanh thu khuy\u1ebfn m\u1ea1i \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n.<\/span><\/p>\n

Doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n c\u1ee7a h\u00e0ng khuy\u1ebfn m\u1ea1i ch\u1ec9 \u0111\u01b0\u1ee3c chuy\u1ec3n v\u00e0o doanh thu th\u1ef1c hi\u1ec7n trong \u00a0k\u1ef3 khi:<\/span><\/p>\n