{"id":23965,"date":"2016-09-10T00:00:42","date_gmt":"2016-09-10T00:00:42","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=23965"},"modified":"2016-11-25T04:34:54","modified_gmt":"2016-11-25T04:34:54","slug":"co-phai-xuat-hoa-don-dieu-chinh-doanh-thu-khi-khach-hang-thanh-toan-truoc-han","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=23965","title":{"rendered":"\u00a0C\u00f3 ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh doanh thu khi kh\u00e1ch h\u00e0ng thanh to\u00e1n tr\u01b0\u1edbc h\u1ea1n"},"content":{"rendered":"<div id=\"attachment_15293\" style=\"width: 310px\" class=\"wp-caption alignright\"><a href=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/10\/Quy-tr\u00ecnh-k\u1ebf-to\u00e1n-ti\u1ec1n-g\u1eedi-ng\u00e2n-h\u00e0ng-\u1ea3nh-ch\u00ednh.jpg\"><img aria-describedby=\"caption-attachment-15293\" decoding=\"async\" loading=\"lazy\" class=\"wp-image-15293 size-medium\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/10\/Quy-tr\u00ecnh-k\u1ebf-to\u00e1n-ti\u1ec1n-g\u1eedi-ng\u00e2n-h\u00e0ng-\u1ea3nh-ch\u00ednh-300x195.jpg\" alt=\"Thanh to\u00e1n qua ng\u00e2n h\u00e0ng v\u1edbi \u0111\u1ed1i t\u00e1c n\u01b0\u1edbc ngo\u00e0i\" width=\"300\" height=\"195\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/10\/Quy-tr\u00ecnh-k\u1ebf-to\u00e1n-ti\u1ec1n-g\u1eedi-ng\u00e2n-h\u00e0ng-\u1ea3nh-ch\u00ednh-300x195.jpg 300w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/10\/Quy-tr\u00ecnh-k\u1ebf-to\u00e1n-ti\u1ec1n-g\u1eedi-ng\u00e2n-h\u00e0ng-\u1ea3nh-ch\u00ednh.jpg 615w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/a><p id=\"caption-attachment-15293\" class=\"wp-caption-text\"><\/span> <span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u00f3 ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh doanh thu khi kh\u00e1ch h\u00e0ng thanh to\u00e1n tr\u01b0\u1edbc h\u1ea1n &#8211; K\u1ebf to\u00e1n Centax<\/span><\/p><\/div>\n<p style=\"line-height: 18pt; text-align: justify;\"><span style=\"font-size: 12pt;\"><strong><span style=\"font-family: helvetica, arial, sans-serif;\">C\u00e2u h\u1ecfi:\u00a0<\/span><\/strong><\/span><\/p>\n<p style=\"line-height: 18pt; text-align: justify;\"><span style=\"font-family: Helvetica, sans-serif; color: #333333; font-size: 12pt;\">C\u00f4ng ty c\u00f3 cho thu\u00ea b\u1ea5t \u0111\u1ed9ng s\u1ea3n v\u00e0 t\u00e0i s\u1ea3n. Th\u1eddi h\u1ea1n cho thu\u00ea l\u00e0 10 n\u0103m v\u00e0 th\u1eddi h\u1ea1n thanh to\u00e1n theo h\u1ee3p \u0111\u1ed3ng trong v\u00f2ng 05 n\u0103m. Nh\u01b0ng \u0111\u1ebfn n\u0103m th\u1ee9 03 kh\u00e1ch h\u00e0ng thanh to\u00e1n h\u1ebft s\u1ed1 ti\u1ec1n c\u1ee7a h\u1ee3p \u0111\u1ed3ng. Theo tho\u1ea3 thu\u1eadn c\u1ee7a hai b\u00ean th\u00ec \u0111\u01a1n v\u1ecb chi\u1ebft kh\u1ea5u cho kh\u00e1ch h\u00e0ng m\u1ed9t kho\u1ea3n ti\u1ec1n do kh\u00e1ch h\u00e0ng thanh to\u00e1n ti\u1ec1n tr\u01b0\u1edbc th\u1eddi h\u1ea1n. V\u1eady s\u1ed1 ti\u1ec1n chi\u1ebft kh\u1ea5u cho kh\u00e1ch h\u00e0ng \u0111\u01a1n v\u1ecb c\u00f3 l\u1eadp ho\u00e1 \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m doanh thu kh\u00f4ng?<\/span><\/p>\n<p style=\"line-height: 18pt; text-align: justify;\"><span style=\"font-size: 12pt;\"><strong><span style=\"font-family: 'Helvetica','sans-serif'; color: #333333;\">Tr\u1ea3 l\u1eddi:<\/span><\/strong><\/span><\/p>\n<p style=\"line-height: 18pt; text-align: justify;\"><span style=\"font-size: 12pt;\"><span style=\"font-family: 'Helvetica','sans-serif'; color: #333333;\">C\u0103n c\u1ee9<span class=\"apple-converted-space\">\u00a0<\/span><\/span><a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-219-huong-dan-luat-thue-gia-tri-gia-tang\/\"><span style=\"font-family: 'Helvetica','sans-serif';\">Th\u00f4ng t\u01b0 219\/2013\/TT-BTC<\/span><\/a><span style=\"font-family: 'Helvetica','sans-serif'; color: #333333;\">\u00a0t\u1ea1i \u0110i\u1ec1u 7, Kho\u1ea3n 22 quy \u0111\u1ecbnh v\u1ec1 gi\u00e1 t\u00ednh thu\u1ebf nh\u01b0 sau:<\/span><span style=\"font-family: 'Georgia','serif'; color: #333333;\"><br \/>\n<\/span><em><span style=\"font-family: 'Helvetica','sans-serif'; color: #333333;\">&#8220;Tr\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 ho\u00e1, d\u1ecbch v\u1ee5 th\u00ec s\u1ed1 ti\u1ec1n chi\u1ebft kh\u1ea5u c\u1ee7a h\u00e0ng ho\u00e1 \u0111\u00e3 b\u00e1n \u0111\u01b0\u1ee3c t\u00ednh \u0111i\u1ec1u ch\u1ec9nh tr\u00ean ho\u00e1 \u0111\u01a1n b\u00e1n h\u00e0ng ho\u00e1, 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 ho\u00e1 \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh k\u00e8m b\u1ea3ng k\u00ea c\u00e1c s\u1ed1 ho\u00e1 \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 ho\u00e1 \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.&#8221;<\/span><\/em><\/span><\/p>\n<p style=\"line-height: 18pt; text-align: justify;\"><span style=\"font-family: Helvetica, sans-serif; color: #333333; font-size: 12pt;\">C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean c\u00f4ng ty b\u1ea1n cho thu\u00ea b\u1ea5t \u0111\u1ed9ng s\u1ea3n v\u00e0 t\u00e0i s\u1ea3n, theo tho\u1ea3 thu\u1eadn h\u1ee3p \u0111\u1ed3ng th\u00ec th\u1eddi h\u1ea1n thanh to\u00e1n trong v\u00f2ng 05 n\u0103m. V\u1eady doanh thu tr\u1ea3 trong 5 n\u0103m c\u00f3 ph\u1ea7n l\u00e3i ch\u1eadm tr\u1ea3. \u0110\u1ebfn n\u0103m th\u1ee9 03 b\u00ean \u0111i thu\u00ea \u0111\u00e3 thanh to\u00e1n h\u1ebft s\u1ed1 ti\u1ec1n c\u1ee7a h\u1ee3p \u0111\u1ed3ng, n\u00ean \u0111\u01a1n v\u1ecb \u0111\u00e3 chi\u1ebft kh\u1ea5u cho b\u00ean \u0111i thu\u00ea m\u1ed9t kho\u1ea3n ti\u1ec1n do thanh to\u00e1n tr\u01b0\u1edbc th\u1eddi h\u1ea1n, th\u00ec kho\u1ea3n chi\u1ebft kh\u1ea5u n\u00e0y l\u00e0 chi\u1ebft kh\u1ea5u thanh to\u00e1n, gi\u1ea3m s\u1ed1 ti\u1ec1n l\u00e3i ch\u1eadm tr\u1ea3 (n\u1ebfu ph\u1ea3i tr\u1ea3 5 n\u0103m). V\u00ec th\u1ebf, c\u00f4ng ty b\u1ea1n \u0111\u01b0\u1ee3c l\u1eadp ho\u00e1 \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh doanh thu, kho\u1ea3n chi\u1ebft kh\u1ea5u n\u00e0y \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c gi\u1ea3m doanh thu ph\u1ea7n ti\u1ec1n l\u00e3i do ch\u1eadm thanh to\u00e1n<\/span><\/p>\n<p style=\"line-height: 18pt; text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110\u1ec3 hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 nh\u1eefng t\u00ecnh hu\u1ed1ng x\u1eed l\u00fd v\u1ec1 h\u00f3a \u0111\u01a1n, c\u00e1c b\u1ea1n c\u00f3 th\u1ec3 tham gia nh\u1eefng\u00a0<strong><a href=\"https:\/\/centax.dsoftware.vn\/chi-tiet-cac-khoa-hoc-va-bang-gia-ke-toan-centax\/\" target=\"_blank\">kh\u00f3a h\u1ecdc k\u1ebf to\u00e1n thu\u1ebf t\u1ea1i H\u00e0 n\u1ed9i<\/a><\/strong>, t\u1ea1i\u00a0<a href=\"https:\/\/centax.dsoftware.vn\/gioi-thieu-ve-ke-toan-centax\/\">K\u1ebf to\u00e1n thu\u1ebf Centax<\/a>.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>C\u00f4ng ty c\u00f3 cho thu\u00ea b\u1ea5t \u0111\u1ed9ng s\u1ea3n v\u00e0 t\u00e0i s\u1ea3n. Th\u1eddi h\u1ea1n cho thu\u00ea l\u00e0 10 n\u0103m v\u00e0 th\u1eddi h\u1ea1n thanh to\u00e1n theo h\u1ee3p \u0111\u1ed3ng trong v\u00f2ng 05 n\u0103m. Nh\u01b0ng \u0111\u1ebfn n\u0103m th\u1ee9 03 kh\u00e1ch h\u00e0ng thanh to\u00e1n h\u1ebft s\u1ed1 ti\u1ec1n c\u1ee7a h\u1ee3p \u0111\u1ed3ng. Theo tho\u1ea3 thu\u1eadn c\u1ee7a hai b\u00ean th\u00ec \u0111\u01a1n v\u1ecb chi\u1ebft kh\u1ea5u cho kh\u00e1ch h\u00e0ng m\u1ed9t kho\u1ea3n ti\u1ec1n do kh\u00e1ch h\u00e0ng thanh to\u00e1n ti\u1ec1n tr\u01b0\u1edbc th\u1eddi h\u1ea1n. V\u1eady s\u1ed1 ti\u1ec1n chi\u1ebft kh\u1ea5u cho kh\u00e1ch h\u00e0ng \u0111\u01a1n v\u1ecb c\u00f3 l\u1eadp ho\u00e1 \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m doanh thu kh\u00f4ng?<\/p>\n","protected":false},"author":7,"featured_media":15293,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[2641,2987,2988],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/23965"}],"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=23965"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/23965\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/15293"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=23965"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=23965"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}