{"id":12667,"date":"2015-09-07T13:11:36","date_gmt":"2015-09-07T13:11:36","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=12667"},"modified":"2015-09-20T20:20:44","modified_gmt":"2015-09-20T20:20:44","slug":"xu-ly-voi-chi-phi-mua-banh-trung-thu-tang-khach-hang-nhan-vien","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=12667","title":{"rendered":"X\u1eed l\u00fd v\u1edbi chi ph\u00ed mua b\u00e1nh trung thu t\u1eb7ng kh\u00e1ch h\u00e0ng, nh\u00e2n vi\u00ean"},"content":{"rendered":"<h2><img decoding=\"async\" loading=\"lazy\" class=\" size-medium wp-image-12695 alignright\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/09\/X\u1eed-l\u00fd-v\u1edbi-chi-ph\u00ed-mua-b\u00e1nh-trung-thu-t\u1eb7ng-kh\u00e1ch-h\u00e0ng-nh\u00e2n-vi\u00ean1-300x180.jpg\" alt=\"X\u1eed l\u00fd v\u1edbi chi ph\u00ed mua b\u00e1nh trung thu t\u1eb7ng kh\u00e1ch h\u00e0ng, nh\u00e2n vi\u00ean\" width=\"300\" height=\"180\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/09\/X\u1eed-l\u00fd-v\u1edbi-chi-ph\u00ed-mua-b\u00e1nh-trung-thu-t\u1eb7ng-kh\u00e1ch-h\u00e0ng-nh\u00e2n-vi\u00ean1-300x180.jpg 300w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/09\/X\u1eed-l\u00fd-v\u1edbi-chi-ph\u00ed-mua-b\u00e1nh-trung-thu-t\u1eb7ng-kh\u00e1ch-h\u00e0ng-nh\u00e2n-vi\u00ean1.jpg 710w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u1edbi m\u00f9a trung thu, c\u00e1c doanh nghi\u1ec7p th\u01b0\u1eddng tri\u00a0\u00e2n kh\u00e1ch h\u00e0ng v\u00e0 l\u00e0m qu\u00e0 cho nh\u00e2n vi\u00ean, n\u00ean\u00a0\u0111\u1eb7t \u00a0mua b\u00e1nh trung thu\u00a0\u0111\u1ec3 t\u1eb7ng kh\u00e1ch h\u00e0ng v\u00e0 nh\u00e2n vi\u00ean. V\u1eady chi ph\u00ed mua b\u00e1nh trung thu\u00a0\u0111\u01b0\u1ee3c\u00a0\u0111\u01b0a v\u00e0o\u00a0\u0111\u00e2u? h\u1ea1ch to\u00e1n nh\u01b0 th\u1ebf n\u00e0o?c\u00f3\u00a0\u0111\u01b0\u1ee3c\u00a0\u0111\u01b0a v\u00e0o chi ph\u00ed\u00a0\u0111\u01b0\u1ee3c tr\u1eeb kh\u00f4ng?&#8230;. <strong><a href=\"https:\/\/centax.dsoftware.vn\" target=\"_blank\">K\u1ebf to\u00e1n Centax<\/a><\/strong> xin chia s\u1ebb v\u1edbi c\u00e1c b\u1ea1n b\u00e0i vi\u1ebft:\u00a0X\u1eed l\u00fd v\u1edbi chi ph\u00ed mua b\u00e1nh trung thu t\u1eb7ng kh\u00e1ch h\u00e0ng, nh\u00e2n vi\u00ean m\u1edbi nh\u1ea5t \u00e1p d\u1ee5ng cho trung thu\u00a0t\u1eeb 2015<\/span><\/p>\n<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt; color: #000000;\">1. Ho\u00e1\u00a0\u0111\u01a1n<\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110i\u1ec1u 3, Kho\u1ea3n 7 <strong><a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-so-262015tt-btc-huong-dan-ve-thue-gia-tri-gia-tang\/\" target=\"_blank\">Th\u00f4ng t\u01b0 26\/2015\/TT-BTC<\/a><\/strong> s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 16, <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\/TT-BTC<\/a><\/strong> nh\u01b0 sau:<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> \u201c<em>b) 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 ho\u00e1, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o, h\u00e0ng m\u1eabu; h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 <strong>cho, bi\u1ebfu, t\u1eb7ng<\/strong>, trao \u0111\u1ed5i, tr\u1ea3 thay l\u01b0\u01a1ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng (tr\u1eeb h\u00e0ng ho\u00e1 lu\u00e2n chuy\u1ec3n n\u1ed9i b\u1ed9, ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9 \u0111\u1ec3 ti\u1ebfp t\u1ee5c qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t).<\/em>\u201d<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> Theo quy \u0111\u1ecbnh tr\u00ean, doanh nghi\u1ec7p\u00a0mua b\u00e1nh trung thu t\u1eb7ng kh\u00e1ch h\u00e0ng v\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng, khi \u00a0bi\u1ebfu t\u1eb7ng\u00a0ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng.<\/span><\/p>\n<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt; color: #000000;\">2. Thu\u1ebf GTGT<\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Kho\u1ea3n 3, \u0110i\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> \u00a0quy \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng bi\u1ebfu t\u1eb7ng\u00a0nh\u01b0 sau:<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> <em>\u201c3. \u0110\u1ed1i v\u1edbi s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 (k\u1ec3 c\u1ea3 mua ngo\u00e0i ho\u1eb7c do c\u01a1 s\u1edf kinh doanh t\u1ef1 s\u1ea3n xu\u1ea5t) d\u00f9ng \u0111\u1ec3 trao \u0111\u1ed5i, bi\u1ebfu, t\u1eb7ng, cho, tr\u1ea3 thay l\u01b0\u01a1ng, l\u00e0 gi\u00e1 t\u00ednh thu\u1ebf GTGT c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u00f9ng lo\u1ea1i ho\u1eb7c t\u01b0\u01a1ng \u0111\u01b0\u01a1ng t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh c\u00e1c ho\u1ea1t \u0111\u1ed9ng n\u00e0y.\u201d<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Kho\u1ea3n 5, \u0110i\u1ec1u 14 Th\u00f4ng t\u01b0 219\/2013\/TT-BTC v\u1ec1 nguy\u00ean t\u1eafc kh\u1ea5u tr\u1eeb thu\u1ebf GTGT c\u00f3 quy\u00a0\u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>\u201c5. Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng ho\u00e1 (k\u1ec3 c\u1ea3 h\u00e0ng ho\u00e1 mua ngo\u00e0i ho\u1eb7c h\u00e0ng ho\u00e1 do doanh nghi\u1ec7p t\u1ef1 s\u1ea3n xu\u1ea5t) m\u00e0 doanh nghi\u1ec7p s\u1eed d\u1ee5ng \u0111\u1ec3 cho, bi\u1ebfu, t\u1eb7ng, khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o d\u01b0\u1edbi c\u00e1c h\u00ecnh th\u1ee9c, ph\u1ee5c v\u1ee5 cho s\u1ea3n xu\u1ea5t kinh doanh h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf GTGT th\u00ec \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb.\u201d<\/em><\/span><\/p>\n<p><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo quy \u0111\u1ecbnh tr\u00ean:<\/span><\/strong><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">B\u00e1nh trung thu d\u00f9ng bi\u1ebfu t\u1eb7ng kh\u00e1ch h\u00e0ng, ho\u1eb7c cho t\u1eb7ng nh\u00e2n vi\u00ean,\u00a0\u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf\u00a0\u0111\u1ea7u v\u00e0o<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">B\u00e1nh trung thu d\u00f9ng bi\u1ebfu t\u1eb7ng kh\u00e1ch h\u00e0ng ch\u1ecbu thu\u1ebf GTGT\u00a0\u0111\u1ea7u ra.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> Gi\u00e1 t\u00ednh thu\u1ebf GTGT\u00a0l\u00e0 gi\u00e1 t\u00ednh thu\u1ebf GTGT c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u00f9ng lo\u1ea1i ho\u1eb7c t\u01b0\u01a1ng \u0111\u01b0\u01a1ng t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh ho\u1ea1t \u0111\u1ed9ng cho, bi\u1ebfu t\u1eb7ng kh\u00e1ch h\u00e0ng\u00a0<\/span><\/li>\n<\/ul>\n<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt; color: #000000;\">3. Thu\u1ebf TNDN<\/span><\/h2>\n<p><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">3.1 Chi ph\u00ed mua b\u00e1nh trung thu t\u1eb7ng kh\u00e1ch h\u00e0ng.<\/span><\/strong><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 96\/2015\/TT-BTC s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 s\u1ed1 78\/2014\/TT-BTC quy \u0111\u1ecbnh\u00a0c\u00e1c kho\u1ea3n chi \u0111\u01b0\u1ee3c tr\u1eeb \u00a0khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf n\u1ebfu\u00a0\u0111\u00e1p\u00a0\u1ee9ng c\u00e1c\u00a0\u0111i\u1ec1u ki\u1ec7n sau:<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> <em>&#8220;a) Kho\u1ea3n chi th\u1ef1c t\u1ebf ph\u00e1t sinh li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a doanh nghi\u1ec7p.<\/em><\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> <em>b) Kho\u1ea3n chi c\u00f3 \u0111\u1ee7 ho\u00e1 \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/em><\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> <em>c) Kho\u1ea3n chi n\u1ebfu c\u00f3 ho\u00e1 \u0111\u01a1n mua h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 t\u1eebng l\u1ea7n c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb 20 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean (gi\u00e1 \u0111\u00e3 bao g\u1ed3m thu\u1ebf GTGT) khi thanh to\u00e1n ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t.<\/em>\u201d<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> Theo quy \u0111\u1ecbnh tr\u00ean, chi ph\u00ed mua b\u00e1nh trung thu t\u1eb7ng kh\u00e1ch h\u00e0ng l\u00e0 chi ph\u00ed li\u00ean quan t\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh. N\u1ebfu kho\u1ea3n chi n\u00e0y c\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb,\u00a0c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t \u0111\u1ed1i v\u1edbi nh\u1eefng h\u00f3a \u0111\u01a1n c\u00f3 t\u1ed5ng gi\u00e1 thanh to\u00e1n t\u1eeb 20 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean th\u00ec \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>L\u01b0u \u00fd<\/strong> : T\u1eeb n\u0103m 2015,\u00a0chi ph\u00ed qu\u1ea3ng c\u00e1o, ti\u1ebfp th\u1ecb, kh\u00e1nh ti\u1ebft, cho, bi\u1ebfu, t\u1eb7ng h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5\u2026..kh\u00f4ng b\u1ecb kh\u1ed1ng ch\u1ebf 15%<\/span><\/p>\n<p><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">3.2 Chi ph\u00ed mua b\u00e1nh trung thu t\u1eb7ng nh\u00e2n vi\u00ean.<\/span><\/strong><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110i\u1ec1u 4 <strong><a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-962015tt-btc-huong-dan-ve-thue-thu-nhap-doanh-nghiep\/\" target=\"_blank\">Th\u00f4ng t\u01b0 96\/2015\/TT-BTC<\/a><\/strong> s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 6, <strong><a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-78-huong-dan-thi-hanh-luat-thue-thu-nhap-doanh-nghiep\/\" target=\"_blank\">Th\u00f4ng t\u01b0 78\/2014\/TT-BTC<\/a><\/strong> quy \u0111\u1ecbnh v\u1ec1 nh\u1eefng kho\u1ea3n chi \u0111\u01b0\u1ee3c tr\u1eeb\u00a0nh\u01b0 sau:<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> <em>\u201c\u2013 Kho\u1ea3n chi c\u00f3 t\u00ednh ch\u1ea5t ph\u00fac l\u1ee3i chi tr\u1ef1c ti\u1ebfp cho ng\u01b0\u1eddi lao \u0111\u1ed9ng nh\u01b0: chi \u0111\u00e1m hi\u1ebfu, h\u1ef7 c\u1ee7a b\u1ea3n th\u00e2n v\u00e0 gia \u0111\u00ecnh ng\u01b0\u1eddi lao \u0111\u1ed9ng; chi ngh\u1ec9 m\u00e1t, chi h\u1ed7 tr\u1ee3 \u0111i\u1ec1u tr\u1ecb; chi h\u1ed7 tr\u1ee3 b\u1ed5 sung ki\u1ebfn th\u1ee9c h\u1ecdc t\u1eadp t\u1ea1i c\u01a1 s\u1edf \u0111\u00e0o t\u1ea1o; chi h\u1ed7 tr\u1ee3 gia \u0111\u00ecnh ng\u01b0\u1eddi lao \u0111\u1ed9ng b\u1ecb \u1ea3nh h\u01b0\u1edfng b\u1edfi thi\u00ean tai, \u0111\u1ecbch h\u1ecda, tai n\u1ea1n, \u1ed1m \u0111au; chi khen th\u01b0\u1edfng con c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 th\u00e0nh t\u00edch t\u1ed1t trong h\u1ecdc t\u1eadp; chi h\u1ed7 tr\u1ee3 chi ph\u00ed \u0111i l\u1ea1i ng\u00e0y l\u1ec5, t\u1ebft cho ng\u01b0\u1eddi lao \u0111\u1ed9ng; chi b\u1ea3o hi\u1ec3m tai n\u1ea1n, b\u1ea3o hi\u1ec3m s\u1ee9c kh\u1ecfe, b\u1ea3o hi\u1ec3m t\u1ef1 nguy\u1ec7n kh\u00e1c cho ng\u01b0\u1eddi lao \u0111\u1ed9ng (tr\u1eeb kho\u1ea3n chi mua b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd cho ng\u01b0\u1eddi lao \u0111\u1ed9ng h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m 2.6, b\u1ea3o hi\u1ec3m h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n cho ng\u01b0\u1eddi lao \u0111\u1ed9ng h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m 2.11 \u0110i\u1ec1u n\u00e0y) v\u00e0 nh\u1eefng kho\u1ea3n chi c\u00f3 t\u00ednh ch\u1ea5t ph\u00fac l\u1ee3i kh\u00e1c. T\u1ed5ng s\u1ed1 chi c\u00f3 t\u00ednh ch\u1ea5t ph\u00fac l\u1ee3i n\u00eau tr\u00ean kh\u00f4ng qu\u00e1 01 th\u00e1ng l\u01b0\u01a1ng b\u00ecnh qu\u00e2n th\u1ef1c t\u1ebf th\u1ef1c hi\u1ec7n trong n\u0103m t\u00ednh thu\u1ebf c\u1ee7a doanh nghi\u1ec7p.<\/em>\u201d<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> Theo quy \u0111\u1ecbnh tr\u00ean chi ph\u00ed mua b\u00e1nh trung thu cho nh\u00e2n vi\u00ean l\u00e0 m\u1ed9t kho\u1ea3n chi c\u00f3 t\u00ednh ch\u1ea5t ph\u00fac l\u01a1i,\u00a0\u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed\u00a0\u0111\u01b0\u1ee3c tr\u1eeb, nh\u01b0ng t\u1ed5ng c\u00e1c kho\u1ea3n chi c\u00f3 t\u00ednh ch\u1ea5t ph\u00fac l\u1ee3i c\u1ee7a doanh nghi\u1ec7p trong n\u0103m, kh\u00f4ng \u0111\u01b0\u1ee3c qu\u00e1 1 th\u00e1ng l\u01b0\u01a1ng b\u00ecnh qu\u00e2n th\u1ef1c t\u1ebf th\u1ef1c hi\u1ec7n c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n<p><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\"><strong>L\u01b0u\u00a0\u00fd<\/strong> : N\u1ebfu doanh nghi\u1ec7p ch\u1ee9ng minh chi ph\u00ed n\u00e0y thu\u1ed9c ph\u00fac l\u1ee3i c\u1ee7a doanh nghi\u1ec7p cho nh\u00e2n vi\u00ean, th\u00ec kh\u00f4ng xu\u1ea5t ho\u00e1 \u0111\u01a1n v\u00e0\u00a0t\u00ednh thu\u1ebf GTGT\u00a0\u0111\u1ea7u ra, m\u00e0 chi ph\u00ed mua b\u00e1nh\u00a0v\u1eabn\u00a0\u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed\u00a0\u0111\u01b0\u1ee3c tr\u1eeb<\/span><\/p>\n<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt; color: #000000;\">4. H\u1ea1ch to\u00e1n<\/span><\/h2>\n<p><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">4.1. Mua b\u00e1nh trung thu\u00a0d\u00f9ng \u0111\u1ec3 bi\u1ebfu, t\u1eb7ng cho kh\u00e1ch h\u00e0ng, ho\u1eb7c nh\u00e2n vi\u00ean\u00a0\u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh:<\/span><\/strong><\/p>\n<p><em><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">a. Khi mua b\u00e1nh trung thu ghi:<\/span><\/em><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ee3 TK 641, 6421 &#8211;\u00a0Chi ph\u00ed mua b\u00e1nh<br \/>\n<\/span><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ee3 TK 133- Thu\u1ebf GTGT\u00a0\u0111\u1ea7u v\u00e0o<br \/>\n<\/span><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK\u00a0111, 112, 131<\/span><\/p>\n<p><em><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">b. Khi bi\u1ebfu t\u1eb7ng kh\u00e1ch h\u00e0ng, nh\u00e2n vi\u00ean ph\u1ea3i\u00a0xu\u1ea5t ho\u00e1 \u0111\u01a1n k\u00ea khai thu\u1ebf GTGT \u0111\u1ea7u ra, ghi:<\/span><\/em><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ee3 TK 642 &#8211; Chi ph\u00ed qu\u1ea3n l\u00fd<br \/>\n<\/span><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0 \u00a0 \u00a0 C\u00f3 TK 3331 &#8211; Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>\u00a0L\u01b0u\u00a0\u00fd<\/strong> :<\/span><\/p>\n<ul>\n<li><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">Ch\u1ec9 h\u1ea1ch to\u00e1n thu\u1ebf GTGT\u00a0\u0111\u1ea7u ra v\u00e0o chi ph\u00ed, kh\u00f4ng h\u1ea1ch to\u00e1n doanh thu\u00a0<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ebfu doanh nghi\u1ec7p ch\u1ee9ng minh chi ph\u00ed n\u00e0y thu\u1ed9c ph\u00fac l\u1ee3i c\u1ee7a doanh nghi\u1ec7p cho nh\u00e2n vi\u00ean, th\u00ec kh\u00f4ng xu\u1ea5t ho\u00e1 \u0111\u01a1n v\u00e0\u00a0t\u00ednh thu\u1ebf GTGT\u00a0\u0111\u1ea7u ra. Doanh nghi\u1ec7p ch\u1ec9 h\u1ea1ch to\u00e1n b\u00fat to\u00e1n a<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u1ebft trung thu n\u00e0y\u00a0c\u00e1c doanh nghi\u1ec7p l\u01b0u\u00a0\u00fd vi\u1ec7c mua b\u00e1nh trung thu\u00a0\u0111\u1ec3 bi\u1ebfu t\u1eb7ng kh\u00e1ch h\u00e0ng v\u00e0 nh\u00e2n vi\u00ean.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>4.2 Ch\u1ee9ng t\u1eeb :<\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110\u1ec3 h\u1ea1ch to\u00e1n qu\u00e0 t\u1eb7ng l\u00e0 b\u00e1nh trung thu, k\u1ebf to\u00e1n c\u1ea7n c\u00f3 nh\u1eefng ch\u1ee9ng t\u1eeb sau:<\/span><\/p>\n<p><em><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">a. B\u00e1nh trung thu t\u1eb7ng kh\u00e1ch h\u00e0ng:<\/span><\/em><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ch\u1ee9ng t\u1eeb g\u1ed3m:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ho\u00e1\u00a0\u0111\u01a1n \u0111\u1ea7u v\u00e0o\u00a0mua b\u00e1nh<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">H\u1ee3p\u00a0\u0111\u1ed3ng v\u00e0 ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng ( n\u1ebfu c\u00f3)<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ho\u00e1\u00a0\u0111\u01a1n\u00a0\u0111\u1ea7u ra ( xu\u1ea5t b\u00e1nh bi\u1ebfu t\u1eb7ng)<\/span><\/li>\n<\/ul>\n<p><em><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">b. B\u00e1nh trung thu t\u1eb7ng nh\u00e2n vi\u00ean<\/span><\/em><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ho\u00e1\u00a0\u0111\u01a1n mua b\u00e1nh<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">H\u1ee3p\u00a0\u0111\u1ed3ng v\u00e0 ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n \u00a0h\u00e0ng ( N\u1ebfu c\u00f3)<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ho\u00e1\u00a0\u0111\u01a1n\u00a0\u0111\u1ea7u ra ( n\u1ebfu kh\u00f4ng c\u00f3 quy\u00a0\u0111\u1ecbnh t\u1eb7ng qu\u00e0 trung thu l\u00e0 \u00a0ph\u00fac l\u1ee3i c\u1ee7a doanh nghi\u1ec7p trong c\u00e1c h\u1ed3 s\u01a1 li\u00ean quan)<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u1edd tr\u00ecnh c\u1ee7a c\u00f4ng\u00a0\u0111o\u00e0n v\u1ec1 qu\u00e0 trung thu cho nh\u00e2n vi\u00ean<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Quy\u00a0\u0111\u1ecbnh trong quy ch\u1ebf t\u00e0i ch\u00ednh, chi ti\u00eau n\u1ed9i b\u1ed9&#8230; c\u1ee7a doanh nghi\u1ec7p<\/span><\/li>\n<\/ul>\n<p><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">\u0110\u1ec3 hi\u1ec3u r\u00f5 v\u1ea5n\u00a0\u0111\u1ec1 n\u00e0y, 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;\"><a href=\"https:\/\/centax.dsoftware.vn\/quy-dinh-2015-doi-voi-hang-cho-bieu-tang-tra-thay-luong-nguoi-lao-dong\/\">Quy \u0111\u1ecbnh 2015 \u0111\u1ed1i v\u1edbi h\u00e0ng cho, bi\u1ebfu, t\u1eb7ng, tr\u1ea3 thay l\u01b0\u01a1ng ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/a><\/span><\/p>\n<p><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">4.3.\u00a0\u00c1p d\u1ee5ng t\u1eb7ng b\u00e1nh trung thu theo h\u00ecnh th\u1ee9c khuy\u1ebfn m\u1ea1i<\/span><\/strong><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Tuy nhi\u00ean, n\u1ebfu doanh nghi\u1ec7p\u00a0mu\u1ed1n nh\u00e2n d\u1ecbp trung thu, th\u1ef1c hi\u1ec7n m\u1ed9t\u00a0\u0111\u1ee3t tri\u00a0\u00e2n kh\u00e1ch h\u00e0ng, th\u00ec c\u00e1c b\u1ea1n n\u00ean th\u1ef1c hi\u1ec7n nh\u01b0 m\u1ed9t\u00a0\u0111\u1ee3t khuy\u1ebfn m\u1ea1i. B\u1ea1n c\u1ea7n\u00a0xin ph\u00e9p s\u1edf c\u00f4ng th\u01b0\u01a1ng,\u00a0\u0111\u1ec3 kh\u00f4ng ph\u1ea3i ch\u1ecbu thu\u1ebf GTGT\u00a0\u0111\u1ea7u ra khi bi\u1ebfu t\u1eb7ng \u00a0b\u00e1nh trung thu.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110\u1ec3\u00a0\u00e1p d\u1ee5ng th\u1ef1c hi\u1ec7n khuy\u1ebfn m\u1ea1i trong d\u1ecbp trung thu n\u00e0y, m\u1eddi c\u00e1c b\u1ea1n nghi\u00ean c\u1ee9u c\u00e1c h\u00ecnh th\u1ee9c khuy\u1ebfn m\u1ea1i\u00a0\u0111\u1ec3 th\u1ef1c hi\u1ec7n v\u00e0\u00a0\u00e1p d\u1ee5ng cho ph\u00f9 h\u1ee3p<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">M\u1eddi b\u1ea1n\u00a0\u0111\u1ecdc tham kh\u1ea3o th\u00eam c\u00e1c b\u00e0i vi\u1ebft:\u00a0<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/quy-dinh-moi-nhat-ve-xuat-hoa-don-va-ke-khai-thue-cho-banh-trung-thu-tang-khach-hang\/\">Quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t v\u1ec1 xu\u1ea5t ho\u00e1 \u0111\u01a1n v\u00e0 k\u00ea khai thu\u1ebf cho b\u00e1nh trung thu t\u1eb7ng kh\u00e1ch h\u00e0ng<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><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><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><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-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/hach-toan-cua-doanh-nghiep-thuc-hien-khuyen-mai\/\">H\u1ea1ch to\u00e1n c\u1ee7a doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n khuy\u1ebfn m\u1ea1i<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/quy-dinh-moi-nhat-ve-hach-toan-hang-cho-bieu-tang-tra-thay-luong\/\">Quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t v\u1ec1 h\u1ea1ch to\u00e1n h\u00e0ng cho bi\u1ebfu t\u0103ng, tr\u1ea3 thay l\u01b0\u01a1ng<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/quy-dinh-2015-doi-voi-hang-cho-bieu-tang-tra-thay-luong-nguoi-lao-dong\/\">Quy \u0111\u1ecbnh 2015 \u0111\u1ed1i v\u1edbi h\u00e0ng cho, bi\u1ebfu, t\u1eb7ng, tr\u1ea3 thay l\u01b0\u01a1ng ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/cach-viet-hoa-don-doi-voi-hang-hoa-cho-bieu-tang-tra-thay-luong\/\">C\u00e1ch vi\u1ebft h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a cho bi\u1ebfu t\u1eb7ng tr\u1ea3 thay l\u01b0\u01a1ng<\/a><\/span><\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>X\u1eed l\u00fd v\u1edbi chi ph\u00ed mua b\u00e1nh trung thu t\u1eb7ng kh\u00e1ch h\u00e0ng, nh\u00e2n vi\u00ean theo quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t nh\u01b0 th\u1ebf n\u00e0o? K\u1ebf to\u00e1n Centax m\u1eddi b\u1ea1n \u0111\u1ecdc tham kh\u1ea3o t\u1ea1i b\u00e0i vi\u1ebft sau<\/p>\n","protected":false},"author":7,"featured_media":12730,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[1580,1581],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/12667"}],"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=12667"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/12667\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/12730"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=12667"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=12667"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}