{"id":22799,"date":"2016-12-11T00:00:23","date_gmt":"2016-12-11T00:00:23","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=22799"},"modified":"2016-12-09T22:59:07","modified_gmt":"2016-12-09T22:59:07","slug":"khong-phai-tinh-thue-tncn-voi-khoan-chiet-khau-thuong-mai","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=22799","title":{"rendered":"Kh\u00f4ng ph\u1ea3i t\u00ednh thu\u1ebf TNCN v\u1edbi kho\u1ea3n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i"},"content":{"rendered":"<div id=\"attachment_5960\" style=\"width: 310px\" class=\"wp-caption alignright\"><a href=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/Chiet-khau-thuong-mai-sau-khi-ket-thuc-khuyen-mai-hoac-cuoi-ky-ke-toan11.jpg\"><img aria-describedby=\"caption-attachment-5960\" decoding=\"async\" loading=\"lazy\" class=\"wp-image-5960 size-medium\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/Chiet-khau-thuong-mai-sau-khi-ket-thuc-khuyen-mai-hoac-cuoi-ky-ke-toan11-300x183.jpg\" alt=\"Kh\u00f4ng ph\u1ea3i t\u00ednh thu\u1ebf TNCN v\u1edbi kho\u1ea3n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i\" width=\"300\" height=\"183\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/Chiet-khau-thuong-mai-sau-khi-ket-thuc-khuyen-mai-hoac-cuoi-ky-ke-toan11-300x183.jpg 300w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/Chiet-khau-thuong-mai-sau-khi-ket-thuc-khuyen-mai-hoac-cuoi-ky-ke-toan11.jpg 496w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/a><p id=\"caption-attachment-5960\" class=\"wp-caption-text\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 10pt;\">Kh\u00f4ng ph\u1ea3i t\u00ednh thu\u1ebf TNCN v\u1edbi kho\u1ea3n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i &#8211; K\u1ebf to\u00e1n Centax<\/span><\/p><\/div>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Doanh nghi\u1ec7p khi k\u00fd h\u1ee3p \u0111\u1ed3ng mua b\u00e1n h\u00e0ng h\u00f3a\u00a0v\u1edbi c\u00e1 nh\u00e2n th\u01b0\u1eddng c\u00f3 th\u1ecfa thu\u1eadn v\u1ec1 kho\u1ea3n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i. Kho\u1ea3n chi\u1ebft kh\u1ea5u n\u00e0y kh\u00f4ng ph\u1ea3i l\u00e0 hoa h\u1ed3ng \u0111\u1ea1i l\u00fd, ho\u1eb7c th\u01b0\u1edfng khuy\u1ebfn m\u1ea1i. V\u1eady kho\u1ea3n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i n\u00e0y c\u00f3 ph\u1ea3i kh\u1ea5u tr\u1eeb thu\u1ebf TNCN kh\u00f4ng? <a href=\"https:\/\/centax.dsoftware.vn\/gioi-thieu-ve-centax\/\">K\u1ebf to\u00e1n thu\u1ebf Centax<\/a> xin chia s\u1ebb v\u1ea5n \u0111\u1ec1 n\u00e0y qua b\u00e0i vi\u1ebft:<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Kh\u00f4ng ph\u1ea3i t\u00ednh thu\u1ebf TNCN v\u1edbi kho\u1ea3n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i<\/span><\/h2>\n<h2 style=\"text-align: justify;\"><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">1. Chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt th\u01b0\u01a1ng m\u1ea1i<\/span><\/strong><\/h2>\n<h2 style=\"text-align: justify;\"><span id=\"Khi_nimChit_khu_thng_mi_l_khon_doanh_nghip_bn_gim_gi_nim_yt_cho_khch_hng_mua_hng_vi_khi_lng_ln\" style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><u><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-family: helvetica, arial, sans-serif; font-size: 12pt;\">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 thu\u1ebf\u00a0Centax<\/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-family: helvetica, arial, sans-serif; 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><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; 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><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; 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><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">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. M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o th\u00eam v\u1ec1 chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i qua b\u00e0i vi\u1ebft :<strong> <a href=\"https:\/\/centax.dsoftware.vn\/chiet-khau-thuong-mai-theo-quy-dinh-hien-nay\/\">Chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i theo quy \u0111\u1ecbnh hi\u1ec7n nay<\/a><\/strong><\/span><\/p>\n<h2 style=\"text-align: justify;\"><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">2. Chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i cho c\u00e1 nh\u00e2n mua h\u00e0ng h\u00f3a, kh\u00f4ng ph\u1ea3i \u00a0kh\u1ea5u tr\u1eeb thu\u1ebf TNCN<\/span><\/strong><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Doanh nghi\u1ec7p k\u00fd h\u1ee3p \u0111\u1ed3ng mua b\u00e1n h\u00e0ng h\u00f3a v\u1edbi c\u00e1 nh\u00e2n, th\u01b0\u1eddng c\u00f3 kho\u1ea3n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i\/ Kho\u1ea3n chi\u1ebft kh\u1ea5u n\u00e0y th\u1ef1c t\u1ebf l\u00e0 m\u1ed9t l\u1ee3i \u00edch m\u00e0 kh\u00e1ch h\u00e0ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng l\u00e0 \u00a0gi\u1ea3m gi\u00e1 h\u00e0ng mua. Tuy nhi\u00ean, kho\u1ea3n l\u1ee3i \u00edch n\u00e0y ch\u1ec9 l\u00e0 gi\u1ea3m gi\u00e1 h\u00e0ng mua, c\u00e1 nh\u00e2n kh\u00f4ng th\u1ef1c l\u0129nh b\u1eb1ng ti\u1ec1n. V\u00ec v\u1eady n\u00f3 kh\u00f4ng ph\u1ea3i l\u00e0 m\u1ed9t kho\u1ea3n thu nh\u1eadp c\u00e1 nh\u00e2n, n\u00ean kh\u00f4ng ph\u1ea3i kh\u1ea5u tr\u1eeb thu\u1ebf TNCN<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u1ea1i <a href=\"https:\/\/centax.dsoftware.vn\/cong-van-so-4447tct-tncn-vv-chinh-sach-thue-tncn\/\">c\u00f4ng v\u0103n s\u1ed1<span lang=\"VI\">\u00a0<\/span>4447<span lang=\"VI\">\/TCT-<\/span>TNCN<\/a> T\u1ed5ng c\u1ee5c Thu\u1ebf \u0111\u00e3 tr\u1ea3 l\u1eddi v\u1ea5n \u0111\u1ec1 n\u00e0y nh\u01b0 sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em><span lang=\"VI\">&#8220;C\u00f4ng ty EH k\u00fd h<\/span>\u1ee3<span lang=\"VI\">p \u0111\u1ed3ng mua b\u00e1n h\u00e0ng <\/span>h\u00f3a <span lang=\"VI\">v\u1edbi c\u00e1 nh\u00e2n, trong h\u1ee3p \u0111\u1ed3ng c\u00f3 th<\/span>\u1ecfa <span lang=\"VI\">thu\u1eadn v\u1ec1 kho\u1ea3n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i (gi\u1ea3m tr\u1eeb tr\u1ef1c ti<\/span>\u1ebf<span lang=\"VI\">p tr\u00ean h\u00f3a \u0111\u01a1n), kh\u00f4ng ph\u1ea3i l\u00e0 hoa h<\/span>\u1ed3<span lang=\"VI\">ng \u0111\u1ea1i l\u00fd ho\u1eb7c th\u01b0\u1edfng khuy\u1ebfn m\u1ea1i theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/span><span lang=\"VI\">\u0110i\u1ec1u 92 v\u00e0 \u0110i\u1ec1u 171 Lu\u1eadt Th\u01b0\u01a1ng m\u1ea1i th\u00ec kho\u1ea3n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i n\u00eau tr\u00ean kh\u00f4ng thu\u1ed9c di\u1ec7n \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a Lu\u1eadt thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n&#8221;<\/span><\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">L\u01b0u \u00fd : N\u1ebfu kho\u1ea3n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i, chi\u1ebft kh\u1ea5u thanh to\u00e1n \u0111\u01b0\u1ee3c nh\u1eadn b\u1eb1ng ti\u1ec1n, th\u00ec DN ph\u1ea3i kh\u1ea5u tr\u1eeb thu\u1ebf TNCN tr\u01b0\u1edbc khi chi tr\u1ea3<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o\u00a0c\u00f4ng v\u0103n s\u1ed1<a href=\"https:\/\/centax.dsoftware.vn\/cong-van-so-4447tct-tncn-vv-chinh-sach-thue-tncn\/\"><span lang=\"VI\">\u00a0<\/span>4447<span lang=\"VI\">\/TCT-<\/span>TNCN<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Doanh nghi\u1ec7p khi k\u00fd h\u1ee3p \u0111\u1ed3ng mua b\u00e1n h\u00e0ng h\u00f3a\u00a0v\u1edbi c\u00e1 nh\u00e2n th\u01b0\u1eddng c\u00f3 th\u1ecfa thu\u1eadn v\u1ec1 kho\u1ea3n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i. Kho\u1ea3n chi\u1ebft kh\u1ea5u n\u00e0y kh\u00f4ng ph\u1ea3i l\u00e0 hoa h\u1ed3ng \u0111\u1ea1i l\u00fd, ho\u1eb7c th\u01b0\u1edfng khuy\u1ebfn m\u1ea1i. V\u1eady kho\u1ea3n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i n\u00e0y c\u00f3 ph\u1ea3i kh\u1ea5u tr\u1eeb thu\u1ebf TNCN kh\u00f4ng? K\u1ebf to\u00e1n thu\u1ebf Centax..<\/p>\n","protected":false},"author":7,"featured_media":5960,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[75,2670],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/22799"}],"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=22799"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/22799\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/5960"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=22799"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=22799"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}