{"id":215,"date":"2015-07-02T04:52:41","date_gmt":"2015-07-02T04:52:41","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=215"},"modified":"2015-08-05T03:23:34","modified_gmt":"2015-08-05T03:23:34","slug":"chiet-khau-thuong-mai-theo-quy-dinh-hien-nay","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=215","title":{"rendered":"Chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i theo quy \u0111\u1ecbnh hi\u1ec7n nay"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i l\u00e0 m\u1ed9t trong\u00a0nh\u1eefng c\u00f4ng c\u1ee5\u00a0h\u1ed7 tr\u1ee3 v\u00e0 th\u00fac \u0111\u1ea9y cho vi\u1ec7c ti\u00eau th\u1ee5 h\u00e0ng h\u00f3a c\u1ee7a doanh nghi\u1ec7p. Do v\u1eady, vi\u1ec7c hi\u1ec3u r\u00f5 v\u1ec1 chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i s\u1ebd gi\u00fap k\u1ebf to\u00e1n c\u0169ng nh\u00e0 qu\u1ea3n tr\u1ecb \u0111\u01b0a ra nh\u1eefng quy\u1ebft \u0111\u1ecbnh h\u1ee3p l\u00fd, ch\u00ednh x\u00e1c v\u00e0 kh\u00e1ch quan; gi\u00fap \u0111\u1ea1t \u0111\u01b0\u1ee3c m\u1ee5c ti\u00eau cao nh\u1ea5t c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"font-size: 14pt; font-family: helvetica, arial, sans-serif; color: #000000;\"><b>1. Chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i<\/b><\/span><\/h2>\n<h2 style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\"><u><img decoding=\"async\" loading=\"lazy\" class=\"  alignright wp-image-217\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/Chiet-khau-thuong-m\u1ea1i-theo-quy-dinh-hien-nay.jpg\" alt=\"Chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i theo quy \u0111\u1ecbnh hi\u1ec7n nay, chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i - anh chinh\" width=\"164\" height=\"108\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/Chiet-khau-thuong-m\u1ea1i-theo-quy-dinh-hien-nay.jpg 1000w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/Chiet-khau-thuong-m\u1ea1i-theo-quy-dinh-hien-nay-300x199.jpg 300w\" sizes=\"(max-width: 164px) 100vw, 164px\" \/><strong>Kh\u00e1i ni\u1ec7m:<\/strong><\/u><strong>\u00a0Chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i l\u00e0 kho\u1ea3n doanh nghi\u1ec7p b\u00e1n gi\u1ea3m gi\u00e1 ni\u00eam y\u1ebft cho kh\u00e1ch h\u00e0ng mua h\u00e0ng v\u1edbi kh\u1ed1i l\u01b0\u1ee3ng l\u1edbn.<\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">Trong n\u1ec1n kinh t\u1ebf th\u1ecb tr\u01b0\u1eddng hi\u1ec7n nay, c\u00e1c doanh nghi\u1ec7p mu\u1ed1n b\u00e1n \u0111\u01b0\u1ee3c h\u00e0ng v\u1edbi kh\u1ed1i l\u01b0\u1ee3ng l\u1edbn lu\u00f4n d\u00f9ng chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i. <strong>Chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i<\/strong> c\u00f3 nhi\u1ec1u h\u00ecnh th\u1ee9c th\u1ef1c hi\u1ec7n, c\u1ee5 th\u1ec3 t\u1eebng h\u00ecnh th\u1ee9c <a href=\"https:\/\/centax.dsoftware.vn\/\">K\u1ebf to\u00e1n Centax<\/a>\u00a0\u0111\u00e3 c\u00f3 ph\u00e2n t\u00edch \u1edf c\u00e1c b\u00e0i vi\u1ebft ri\u00eang nh\u01b0 sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\"><span style=\"font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/chiet-khau-thuong-mai-theo-tung-lan-mua-hang\/\"><strong>Chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i<\/strong> <strong>theo t\u1eebng l\u1ea7n mua h\u00e0ng<\/strong><\/a> (Gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n ngay trong l\u1ea7n mua h\u00e0ng \u0111\u1ea7u ti\u00ean)<\/span><\/span><\/li>\n<li><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\"><span style=\"font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/chiet-khau-thuong-mai-sau-nhieu-lan-mua-hang\/\"><strong>Chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i<\/strong> <strong>sau nhi\u1ec1u l\u1ea7n mua h\u00e0ng<\/strong><\/a> (Sau nhi\u1ec1u l\u1ea7n mua h\u00e0ng m\u1edbi \u0111\u1ea1t kh\u1ed1i l\u01b0\u1ee3ng h\u01b0\u1edfng chi\u1ebft kh\u1ea5u).<\/span><\/span><\/li>\n<li><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\"><span style=\"font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/chiet-khau-thuong-mai-sau-khi-ket-thuc-khuyen-mai-hoac-cuoi-ky-ke-toan\/\"><strong>Chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i<\/strong> <strong>sau ch\u01b0\u01a1ng tr\u00ecnh khuy\u1ebfn m\u1ea1i<\/strong><\/a> (Sau khi \u0111\u00e3 xu\u1ea5t h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng r\u1ed3i m\u1edbi t\u00ednh to\u00e1n chi\u1ebft kh\u1ea5u \u0111\u01b0\u1ee3c h\u01b0\u1edfng trong k\u1ef3).<\/span><\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">M\u1ed7i h\u00ecnh th\u1ee9c chi\u1ebft kh\u1ea5u \u0111\u1ec1u c\u00f3 nh\u1eefng quy \u0111\u1ecbnh ri\u00eang v\u00e0 th\u1ef1c hi\u1ec7n xu\u1ea5t h\u00f3a \u0111\u01a1n, k\u00ea khai thu\u1ebf kh\u00e1c nhau. Tuy v\u1eady, c\u0169ng c\u00f3 nh\u1eefng quy \u0111\u1ecbnh chung c\u1ee7a nh\u00e0 n\u01b0\u1edbc v\u1ec1 kho\u1ea3n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i n\u00e0y, s\u1ebd \u0111\u01b0\u1ee3c \u0111\u1ec1 c\u1eadp t\u1edbi b\u1ea1n \u0111\u1ecdc ngay sau \u0111\u00e2y:<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"font-size: 14pt; font-family: helvetica, arial, sans-serif; color: #000000;\"><strong>2.<\/strong> <strong>Quy \u0111\u1ecbnh c\u1ee7a thu\u1ebf v\u1ec1 chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i<\/strong><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>2.1. V\u1ec1 h\u00f3a \u0111\u01a1n chi\u1ebft kh\u1ea5u<\/strong><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">Theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m 2.5, Kho\u1ea3n 2, Ph\u1ee5 l\u1ee5c 4<strong>, Th\u00f4ng t\u01b0 39\/2014\/TT-BTC <\/strong>v\u1ec1 h\u00f3a \u0111\u01a1n GTGT h\u00e0ng chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\"><em>\u201c2.5. H\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u00e1p d\u1ee5ng h\u00ecnh th\u1ee9c chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i d\u00e0nh cho kh\u00e1ch h\u00e0ng th\u00ec tr\u00ean h\u00f3a \u0111\u01a1n GTGT ghi gi\u00e1 b\u00e1n \u0111\u00e3 chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i d\u00e0nh cho kh\u00e1ch h\u00e0ng, thu\u1ebf GTGT, t\u1ed5ng gi\u00e1 thanh to\u00e1n \u0111\u00e3 c\u00f3 thu\u1ebf GTGT.<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\"><em>N\u1ebfu vi\u1ec7c chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i c\u0103n c\u1ee9 v\u00e0o s\u1ed1 l\u01b0\u1ee3ng, doanh s\u1ed1 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 th\u00ec s\u1ed1 ti\u1ec1n chi\u1ebft kh\u1ea5u c\u1ee7a h\u00e0ng h\u00f3a \u0111\u00e3 b\u00e1n \u0111\u01b0\u1ee3c t\u00ednh \u0111i\u1ec1u ch\u1ec9nh tr\u00ean h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u1ee7a l\u1ea7n mua cu\u1ed1i c\u00f9ng ho\u1eb7c k\u1ef3 ti\u1ebfp sau. Tr\u01b0\u1eddng h\u1ee3p s\u1ed1 ti\u1ec1n chi\u1ebft kh\u1ea5u \u0111\u01b0\u1ee3c l\u1eadp khi k\u1ebft th\u00fac ch\u01b0\u01a1ng tr\u00ecnh (k\u1ef3) chi\u1ebft kh\u1ea5u h\u00e0ng b\u00e1n th\u00ec \u0111\u01b0\u1ee3c l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh k\u00e8m b\u1ea3ng k\u00ea c\u00e1c s\u1ed1 h\u00f3a \u0111\u01a1n c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh, s\u1ed1 ti\u1ec1n, ti\u1ec1n thu\u1ebf \u0111i\u1ec1u ch\u1ec9nh. C\u0103n c\u1ee9 v\u00e0o h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh, b\u00ean b\u00e1n v\u00e0 b\u00ean mua k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh doanh s\u1ed1 mua, b\u00e1n, thu\u1ebf \u0111\u1ea7u ra, \u0111\u1ea7u v\u00e0o.\u201d<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">V\u1eady, d\u1ef1a v\u00e0o quy \u0111\u1ecbnh tr\u00ean ch\u00fang ta chia l\u00e0m 3 tr\u01b0\u1eddng h\u1ee3p vi\u1ebft h\u00f3a \u0111\u01a1n c\u00f3 <strong>chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i.<\/strong><\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">Tr\u01b0\u1eddng h\u1ee3p 1: Vi\u1ebft h\u00f3a \u0111\u01a1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i theo t\u1eebng l\u1ea7n mua h\u00e0ng<\/span><\/li>\n<li><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">Tr\u01b0\u1eddng h\u1ee3p 2: Vi\u1ebft h\u00f3a \u0111\u01a1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i khi mua h\u00e0ng v\u1edbi s\u1ed1 l\u01b0\u1ee3ng l\u1edbn<\/span><\/li>\n<li><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">Tr\u01b0\u1eddng h\u1ee3p 3: Vi\u1ebft h\u00f3a \u0111\u01a1n s\u1ed1 ti\u1ec1n chi\u1ebft kh\u1ea5u khi k\u1ebft th\u00fac ch\u01b0\u01a1ng tr\u00ecnh khuy\u1ebfn m\u1ea1i<\/span><\/li>\n<\/ul>\n<h3><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>2.2. V\u1ec1 thu\u1ebf GTGT<\/strong><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">T\u1ea1i Kho\u1ea3n 22, \u0110i\u1ec1u 7, <strong><a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-219-huong-dan-luat-thue-gia-tri-gia-tang\/\">Th\u00f4ng t\u01b0 219\/2013\/TT-BTC<\/a><\/strong> quy \u0111\u1ecbnh v\u1ec1 gi\u00e1 t\u00ednh thu\u1ebf c\u1ee7a h\u00e0ng b\u00e1n c\u00f3 <strong>chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i<\/strong> nh\u01b0 sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\"><em>\u201cTr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh \u00e1p d\u1ee5ng h\u00ecnh th\u1ee9c chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i d\u00e0nh cho kh\u00e1ch h\u00e0ng (n\u1ebfu c\u00f3) th\u00ec gi\u00e1 t\u00ednh thu\u1ebf GTGT l\u00e0 gi\u00e1 b\u00e1n \u0111\u00e3 chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i d\u00e0nh cho kh\u00e1ch h\u00e0ng. Tr\u01b0\u1eddng h\u1ee3p vi\u1ec7c chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i c\u0103n c\u1ee9 v\u00e0o s\u1ed1 l\u01b0\u1ee3ng, doanh s\u1ed1 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 th\u00ec s\u1ed1 ti\u1ec1n chi\u1ebft kh\u1ea5u c\u1ee7a h\u00e0ng h\u00f3a\u00a0\u0111\u00e3 b\u00e1n \u0111\u01b0\u1ee3c t\u00ednh \u0111i\u1ec1u ch\u1ec9nh tr\u00ean h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u1ee7a l\u1ea7n mua cu\u1ed1i c\u00f9ng ho\u1eb7c k\u1ef3 ti\u1ebfp sau. Tr\u01b0\u1eddng h\u1ee3p s\u1ed1 ti\u1ec1n chi\u1ebft kh\u1ea5u \u0111\u01b0\u1ee3c l\u1eadp khi k\u1ebft th\u00fac ch\u01b0\u01a1ng tr\u00ecnh (k\u1ef3) chi\u1ebft kh\u1ea5u h\u00e0ng b\u00e1n th\u00ec \u0111\u01b0\u1ee3c l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh k\u00e8m b\u1ea3ng k\u00ea c\u00e1c s\u1ed1 h\u00f3a \u0111\u01a1n c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh, s\u1ed1 ti\u1ec1n, ti\u1ec1n thu\u1ebf \u0111i\u1ec1u ch\u1ec9nh. C\u0103n c\u1ee9 v\u00e0o h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh, b\u00ean b\u00e1n v\u00e0 b\u00ean mua k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh doanh thu mua, b\u00e1n, thu\u1ebf \u0111\u1ea7u ra, \u0111\u1ea7u v\u00e0o.\u201d<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">Theo quy \u0111\u1ecbnh tr\u00ean, h\u00e0ng h\u00f3a c\u00f3 <strong>chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i<\/strong>, th\u00ec gi\u00e1 t\u00ednh thu\u1ebf l\u00e0 gi\u00e1 \u0111\u00e3 chi\u1ebft kh\u1ea5u. Tr\u01b0\u1eddng h\u1ee3p chi\u1ebft kh\u1ea5u sau khi \u0111\u00e3 xu\u1ea5t h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng (<strong>Chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i<\/strong> sau nhi\u1ec1u l\u1ea7n mua h\u00e0ng, ho\u1eb7c sau ch\u01b0\u01a1ng tr\u00ecnh khuy\u1ebfn m\u1ea1i) th\u00ec b\u00ean b\u00e1n ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh ghi r\u00f5 s\u1ed1 chi\u1ebft kh\u1ea5u, doanh thu, thu\u1ebf c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh. Hai b\u00ean s\u1ebd c\u0103n c\u1ee9 v\u00e0o h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh doanh thu mua, b\u00e1n v\u00e0 thu\u1ebf c\u1ee7a m\u00ecnh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>2.3. Thu\u1ebf TNDN<\/strong><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">Theo nh\u1eefng quy \u0111\u1ecbnh v\u00e0 h\u01b0\u1edbng d\u1eabn tr\u00ean, <strong>chi\u1ebft kh\u1ea5u h\u00e0ng b\u00e1n<\/strong> sau khi xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh th\u00ec b\u00ean b\u00e1n v\u00e0 b\u00ean mua \u0111\u1ec1u \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m doanh thu mua v\u00e0o b\u00e1n ra kh\u00f4ng k\u00ea khai khi t\u00ednh thu\u1ebf TNDN.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"font-size: 14pt; font-family: helvetica, arial, sans-serif;\"><strong>3. H\u1ea1ch to\u00e1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i<\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">K\u1ebf to\u00e1n d\u00f9ng t\u00e0i kho\u1ea3n 521 (5211) \u0111\u1ec3 ph\u1ea3n \u00e1nh s\u1ed1 <strong>chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i<\/strong> m\u00e0<strong>\u00a0<\/strong>doanh nghi\u1ec7p \u0111\u00e3 gi\u1ea3m gi\u00e1 cho kh\u00e1ch h\u00e0ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">Ch\u1ec9 h\u1ea1ch to\u00e1n v\u00e0o t\u00e0i kho\u1ea3n n\u00e0y s\u1ed1 chi\u1ebft kh\u1ea5u \u0111\u00e3 th\u1ef1c hi\u1ec7n trong k\u1ef3, c\u00f3 ghi tr\u00ean h\u00f3a \u0111\u01a1n theo \u0111\u00fang ch\u00ednh s\u00e1ch <strong>chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i<\/strong> m\u00e0 doanh nghi\u1ec7p \u0111\u00e3 ghi trong h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf, hay cam k\u1ebft c\u1ee7a m\u00ecnh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">N\u1ebfu chi\u1ebft kh\u1ea5u theo t\u1eebng l\u1ea7n mua h\u00e0ng, th\u00ec kho\u1ea3n chi\u1ebft kh\u1ea5u b\u00ean mua \u0111\u01b0\u1ee3c h\u01b0\u1edfng s\u1ebd ghi gi\u1ea3m v\u00e0o gi\u00e1 b\u00e1n khi vi\u1ebft h\u00f3a \u0111\u01a1n. S\u1ed1 ti\u1ec1n ghi tr\u00ean h\u00f3a \u0111\u01a1n l\u00e0 theo \u0111\u01a1n gi\u00e1 \u0111\u00e3 \u0111\u01b0\u1ee3c chi\u1ebft kh\u1ea5u, kh\u00f4ng ghi d\u00f2ng chi\u1ebft kh\u1ea5u tr\u00ean h\u00f3a \u0111\u01a1n, c\u0169ng kh\u00f4ng h\u1ea1ch to\u00e1n <strong>chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i<\/strong> v\u00e0o TK 521.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">N\u1ebfu b\u00ean mua sau nhi\u1ec1u l\u1ea7n mua h\u00e0ng m\u1edbi \u0111\u01b0\u1ee3c h\u01b0\u1edfng chi\u1ebft kh\u1ea5u th\u00ec kho\u1ea3n chi\u1ebft kh\u1ea5u n\u00e0y \u0111\u01b0\u1ee3c ghi gi\u1ea3m v\u00e0o gi\u00e1 b\u00e1n tr\u00ean h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng l\u1ea7n cu\u1ed1i c\u00f9ng. H\u00f3a \u0111\u01a1n ghi r\u00f5 s\u1ed1 ti\u1ec1n\u00a0<strong>chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i<\/strong> m\u00e0 kh\u00e1ch h\u00e0ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng v\u00e0 nh\u1eefng s\u1ed1 h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c h\u01b0\u1edfng chi\u1ebft kh\u1ea5u. D\u1ef1a v\u00e0o h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf gi\u1eefa c\u00e1c b\u00ean \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh l\u1ea7n mua cu\u1ed1i c\u00f9ng. S\u1ed1 ti\u1ec1n ghi tr\u00ean h\u00f3a \u0111\u01a1n l\u00e0 s\u1ed1 \u0111\u00e3 chi\u1ebft kh\u1ea5u, b\u00ean b\u00e1n c\u0103n c\u1ee9 v\u00e0o doanh thu v\u00e0 thu\u1ebf \u0111\u00e3 chi\u1ebft kh\u1ea5u \u0111\u1ec3 h\u1ea1ch to\u00e1n, kh\u00f4ng h\u1ea1ch to\u00e1n <strong>chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i <\/strong>v\u00e0o TK 521.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">Tr\u01b0\u1eddng h\u1ee3p c\u00e1c b\u00ean c\u00f3 k\u00fd k\u1ebft h\u1ee3p \u0111\u1ed3ng \u0111\u1ea1i l\u00fd, ho\u1eb7c th\u1ef1c hi\u1ec7n <strong>chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i<\/strong> theo t\u1eebng k\u1ef3 b\u00e1n h\u00e0ng, th\u00ec x\u00e1c \u0111\u1ecbnh ng\u00e0y cu\u1ed1i c\u00f9ng \u0111\u1ec3 \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3 v\u00e0 th\u1ef1c hi\u1ec7n t\u00ednh to\u00e1n c\u00e1c kho\u1ea3n <strong>chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i<\/strong>. Ng\u00e0y cu\u1ed1i c\u00f9ng \u0111\u1ec3 ch\u1ed1t c\u00f4ng n\u1ee3 v\u00e0 t\u00ednh to\u00e1n chi\u1ebft kh\u1ea5u l\u00e0 ng\u00e0y 31\/12 h\u00e0ng n\u0103m. Tr\u01b0\u1eddng h\u1ee3p xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh, m\u1edbi h\u1ea1ch to\u00e1n s\u1ed1 chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i v\u00e0o TK 521.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\"><strong>Chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i<\/strong> c\u00f3 th\u1ec3 d\u00f9ng h\u00f3a \u0111\u01a1n \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh doanh thu chi\u1ebft kh\u1ea5u, nh\u01b0ng c\u0169ng c\u00f3 th\u1ec3 t\u00ednh to\u00e1n s\u1ed1 ti\u1ec1n chi\u1ebft kh\u1ea5u v\u00e0 chi b\u1eb1ng ti\u1ec1n, n\u1ebfu s\u1ed1 ti\u1ec1n b\u00e1n h\u00e0ng l\u1ea7n cu\u1ed1i kh\u00f4ng \u0111\u1ee7 \u0111\u1ec3 kh\u1ea5u chi\u1ebft kh\u1ea5u<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>3.1.\u00a0H\u1ea1ch to\u00e1n k\u1ebf to\u00e1n \u0111\u1ed1i v\u1edbi b\u00ean b\u00e1n h\u00e0ng c\u00f3 chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i, k\u00ea khai thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb.<\/strong><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u0103n c\u1ee9 v\u00e0o h\u00f3a \u0111\u01a1n b\u00e1n k\u1ebf to\u00e1n h\u1ea1ch to\u00e1n:<br \/>\n<em>Ghi t\u0103ng doanh thu v\u00e0 thu\u1ebf GTGT \u0111\u1ea7u ra:<\/em><\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> <span style=\"line-height: 1.5;\">N\u1ee3 TK 131: Ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng<br \/>\n<\/span><span style=\"line-height: 1.5;\">\u00a0 \u00a0 \u00a0 C\u00f3 TK 511: Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5<br \/>\n<\/span><span style=\"line-height: 1.5;\">\u00a0 \u00a0 \u00a0 C\u00f3 TK 3331: Thu\u1ebf GTGT \u0111\u1ea7u ra<br \/>\n<\/span><em>\u0110\u1ed3ng th\u1eddi k\u1ebft chuy\u1ec3n gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n:<\/em><\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> <span style=\"line-height: 1.5;\">N\u1ee3 TK TK 632<br \/>\n<\/span><span style=\"line-height: 1.5;\">\u00a0 \u00a0 \u00a0 C\u00f3 TK 156<\/span><\/span><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u0103n c\u1ee9 v\u00e0o h\u00f3a \u0111\u01a1n c\u00f3 chi\u1ebft kh\u1ea5u, s\u1ed1 ti\u1ec1n chi\u1ebft kh\u1ea5u, k\u1ebf to\u00e1n ghi:<strong><br \/>\n<\/strong>N\u1ee3 TK 521: Chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> <span style=\"line-height: 1.5;\">N\u1ee3 TK 3331: Thu\u1ebf GTGT \u0111\u1ea7u ra<br \/>\n<\/span><span style=\"line-height: 1.5;\">\u00a0 \u00a0 \u00a0 C\u00f3 TK 131: Ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng<\/span><\/span><\/li>\n<\/ul>\n<h3><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">3.2. H\u1ea1ch to\u00e1n k\u1ebf to\u00e1n \u0111\u1ed1i v\u1edbi b\u00ean mua h\u00e0ng c\u00f3 chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i, k\u00ea khai thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb<\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">C\u0169ng nh\u01b0 b\u00ean b\u00e1n, n\u1ebfu chi\u1ebft kh\u1ea5u c\u1ee7a t\u1eebng l\u1ea7n mua h\u00e0ng, th\u00ec b\u00ean mua h\u1ea1ch to\u00e1n doanh thu mua v\u00e0 thu\u1ebf \u0111\u1ea7u v\u00e0o theo gi\u00e1 \u0111\u00e3 chi\u1ebft kh\u1ea5u. N\u1ebfu b\u00ean mua sau nhi\u1ec1u l\u1ea7n mua h\u00e0ng m\u1edbi \u0111\u01b0\u1ee3c h\u01b0\u1edfng chi\u1ebft kh\u1ea5u th\u00ec h\u1ea1ch to\u00e1n nh\u01b0 sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-size: 12pt;\">Khi mua h\u00e0ng<strong><br \/>\n<\/strong><\/span><span style=\"font-size: 12pt;\">N\u1ee3 TK 156: H\u00e0ng h\u00f3a<\/span><\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\"> <span style=\"font-size: 12pt; line-height: 1.5;\">N\u1ee3 TK 133: Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<br \/>\n<\/span><span style=\"font-size: 12pt; line-height: 1.5;\">\u00a0 \u00a0 \u00a0 C\u00f3 TK 331: Ph\u1ea3i tr\u1ea3 nh\u00e0 cung c\u1ea5p<\/span><\/span><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Khi nh\u1eadn \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n chi\u1ebft kh\u1ea5u<strong><br \/>\n<\/strong><em>N\u1ebfu kho\u1ea3n chi\u1ebft kh\u1ea5u l\u00e0 c\u1ee7a h\u00e0ng c\u00f2n t\u1ed3n kho, ghi gi\u1ea3m cho gi\u00e1 v\u1ed1n h\u00e0ng t\u1ed3n kho v\u00e0 thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb:<\/em><\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> <span style=\"line-height: 1.5;\">N\u1ee3 TK 331: Ph\u1ea3i tr\u1ea3 nh\u00e0 cung c\u1ea5p<br \/>\n<\/span><span style=\"line-height: 1.5;\">\u00a0 \u00a0 \u00a0 C\u00f3 TK 156: H\u00e0ng h\u00f3a (ph\u00e2n b\u1ed5 cho gi\u00e1 v\u1ed1n h\u00e0ng t\u1ed3n kho)<br \/>\n<\/span><span style=\"line-height: 1.5;\">\u00a0 \u00a0 \u00a0 C\u00f3 TK 133: Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<br \/>\n<\/span><em>N\u1ebfu kho\u1ea3n chi\u1ebft kh\u1ea5u l\u00e0 c\u1ee7a h\u00e0ng h\u00f3a \u0111\u00e3 ti\u00eau th\u1ee5:<\/em><\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> <span style=\"line-height: 1.5;\">N\u1ee3 TK 331: Ph\u1ea3i tr\u1ea3 nh\u00e0 cung c\u1ea5p<br \/>\n<\/span><span style=\"line-height: 1.5;\">\u00a0 \u00a0 \u00a0 C\u00f3 TK 632: Gi\u00e1 v\u1ed1n ( ph\u00e2n b\u1ed5 cho h\u00e0ng b\u00e1n trong k\u1ef3)<br \/>\n<\/span><span style=\"line-height: 1.5;\">\u00a0 \u00a0 \u00a0 C\u00f3 TK 133: Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/span><\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\"><strong><em><u>L\u01b0u \u00fd:<\/u><\/em><\/strong><em> K\u1ebf to\u00e1n n\u00ean ph\u00e2n bi\u1ec7t gi\u1eefa chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i v\u00e0 chi\u1ebft kh\u1ea5u thanh to\u00e1n.<\/em><\/span><\/p>\n<ul>\n<li style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\"><strong><em>Chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i<\/em><\/strong><em> th\u1ef1c t\u1ebf l\u00e0 m\u1ed9t kho\u1ea3n gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n (ghi gi\u1ea3m c\u1ea3 doanh thu v\u00e0 thu\u1ebf).<\/em><\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\"><strong><em>Chi\u1ebft kh\u1ea5u thanh to\u00e1n<\/em><\/strong><em>, l\u00e0 m\u1ed9t kho\u1ea3n gi\u1ea3m thanh to\u00e1n, do b\u00ean mua thanh to\u00e1n ti\u1ec1n tr\u01b0\u1edbc th\u1eddi h\u1ea1n (kh\u00f4ng ghi gi\u1ea3m doanh thu v\u00e0 thu\u1ebf).<\/em><\/span><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i l\u00e0 m\u1ed9t trong\u00a0nh\u1eefng c\u00f4ng c\u1ee5\u00a0h\u1ed7 tr\u1ee3 v\u00e0 th\u00fac \u0111\u1ea9y cho vi\u1ec7c ti\u00eau th\u1ee5 h\u00e0ng h\u00f3a c\u1ee7a doanh nghi\u1ec7p. Do v\u1eady, vi\u1ec7c hi\u1ec3u r\u00f5 v\u1ec1 chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i s\u1ebd gi\u00fap k\u1ebf to\u00e1n c\u0169ng nh\u00e0 qu\u1ea3n tr\u1ecb \u0111\u01b0a ra nh\u1eefng quy\u1ebft \u0111\u1ecbnh h\u1ee3p l\u00fd, ch\u00ednh x\u00e1c v\u00e0 kh\u00e1ch quan; gi\u00fap \u0111\u1ea1t \u0111\u01b0\u1ee3c..<\/p>\n","protected":false},"author":7,"featured_media":5964,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[75],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/215"}],"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=215"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/215\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/5964"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=215"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=215"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}