{"id":255,"date":"2015-07-02T08:56:32","date_gmt":"2015-07-02T08:56:32","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=255"},"modified":"2015-08-06T08:10:51","modified_gmt":"2015-08-06T08:10:51","slug":"hach-toan-chiet-khau-thuong-mai-sau-ky-khuyen-mai","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=255","title":{"rendered":"H\u1ea1ch to\u00e1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i sau k\u1ef3 khuy\u1ebfn m\u1ea1i"},"content":{"rendered":"

\"H\u1ea1ch<\/span><\/h2>\n

B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y K\u1ebf to\u00e1n Centax<\/a><\/strong> xin \u0111\u01b0a ra h\u01b0\u1edbng d\u1eabn c\u00e1ch h\u1ea1ch to\u00e1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i sau k\u1ef3 khuy\u1ebfn m\u1ea1i. <\/strong>Tuy nhi\u00ean tr\u01b0\u1edbc h\u1ebft ch\u00fang ta s\u1ebd c\u00f9ng \u0111i\u1ec3m l\u1ea1i m\u1ed9t s\u1ed1 th\u00f4ng tin c\u01a1 b\u1ea3n v\u1ec1 Chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i sau ch\u01b0\u01a1ng tr\u00ecnh khuy\u1ebfn m\u1ea1i ho\u1eb7c cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n.<\/span><\/p>\n

Chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i sau ch\u01b0\u01a1ng tr\u00ecnh khuy\u1ebfn m\u1ea1i l\u00e0 h\u00ecnh th\u1ee9c trong k\u1ef3 (khuy\u1ebfn m\u1ea1i) hai b\u00ean v\u1eabn mua b\u00e1n b\u00ecnh th\u01b0\u1eddng. Cu\u1ed1i k\u1ef3, c\u0103n c\u1ee9 v\u00e0o l\u01b0\u1ee3ng h\u00e0ng ng\u01b0\u1eddi mua ti\u00eau th\u1ee5, hai b\u00ean t\u00ednh to\u00e1n \u0111\u1ec3 th\u1ef1c hi\u1ec7n chi\u1ebft kh\u1ea5u cho l\u01b0\u1ee3ng h\u00e0ng b\u00e1n trong k\u1ef3 v\u00e0 xu\u1ea5t h\u00f3a \u0111\u01a1n chi\u1ebft kh\u1ea5u \u0111i\u1ec1u ch\u1ec9nh doanh thu v\u00e0 thu\u1ebf.<\/span><\/p>\n

\u0110\u1ec3 hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i sau ch\u01b0\u01a1ng tr\u00ecnh khuy\u1ebfn m\u1ea1i th\u00ec c\u00e1c b\u1ea1n c\u00f3 th\u1ec3 tham kh\u1ea3o th\u00eam b\u00e0i vi\u1ebft: Chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i sau khi k\u1ebft th\u00fac ch\u01b0\u01a1ng tr\u00ecnh khuy\u1ebfn m\u1ea1i ho\u1eb7c cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n<\/a><\/span><\/p>\n

Theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m 2.5, Kho\u1ea3n 2, Ph\u1ee5 l\u1ee5c 4, Th\u00f4ng t\u01b0 39\/2014\/TT-BTC<\/strong>:<\/span><\/p>\n

\u201cN\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

1. V\u00ed d\u1ee5 minh h\u1ecda v\u1ec1 h\u1ea1ch to\u00e1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i sau k\u1ef3 khuy\u1ebfn m\u1ea1i<\/strong><\/span><\/h2>\n

T\u1eeb ng\u00e0y 01\/05 \u2013 31\/05\/2015 C\u00f4ng ty TNHH R\u1ed3ng v\u00e0ng c\u00f3 th\u1ef1c\u00a0 hi\u1ec7n ch\u01b0\u01a1ng tr\u00ecnh khuy\u1ebfn m\u1ea1i mua 100 sp X \u0111\u01b0\u1ee3c chi\u1ebft kh\u1ea5u 10%.<\/span><\/p>\n

Ng\u00e0y 10\/05 K\u1ebf to\u00e1n Centax k\u00fd h\u1ee3p \u0111\u1ed3ng s\u1ed1 01\/H\u0110BH mua 100sp X c\u00f3 gi\u00e1 10.000.000\/sp, thu\u1ebf su\u1ea5t c\u1ee7a thu\u1ebf GTGT l\u00e0 10%. K\u1ebf to\u00e1n Centax mua h\u00e0ng 2 l\u1ea7n:<\/span><\/p>\n

L\u1ea7n 1:<\/u><\/em> H\u00f3a \u0111\u01a1n s\u1ed1 0000005 ng\u00e0y 10\/05\/2015 s\u1ed1 l\u01b0\u1ee3ng 50 chi\u1ebfc, gi\u00e1 10.000.000\/sp, Thu\u1ebf su\u1ea5t 10%.<\/span><\/p>\n

L\u1ea7n 2:<\/u><\/em> H\u00f3a \u0111\u01a1n s\u1ed1 0000007 ng\u00e0y 20\/05\/2015 s\u1ed1 l\u01b0\u1ee3ng 50 chi\u1ebfc, gi\u00e1 10.000.000\/sp, Thu\u1ebf su\u1ea5t 10%.<\/span><\/p>\n

Khi K\u1ebf to\u00e1n Centax mua h\u00e0ng, s\u1ed1 h\u00e0ng mua c\u1ee7a t\u1eebng l\u1ea7n, \u0111\u01b0\u1ee3c xu\u1ea5t h\u00f3a \u0111\u01a1n theo gi\u00e1 ch\u01b0a \u0111\u01b0\u1ee3c chi\u1ebft kh\u1ea5u. Khi k\u1ebft th\u00fac k\u1ef3 khuy\u1ebfn m\u1ea1i v\u00e0o ng\u00e0y 12\/06, K\u1ebf to\u00e1n Centax \u0111\u00e3 mua s\u1ed1 h\u00e0ng l\u00e0 100sp, n\u00ean \u0111\u01b0\u1ee3c h\u01b0\u1edfng chi\u1ebft kh\u1ea5u 10% v\u1edbi s\u1ed1 h\u00e0ng \u0111\u00e3 mua, C\u00f4ng ty R\u1ed3ng v\u00e0ng \u0111\u00e3 xu\u1ea5t h\u00f3a \u0111\u01a1n khuy\u1ebfn m\u1ea1i, \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 b\u00e1n, ti\u1ec1n thu\u1ebf v\u00e0 s\u1ed1 ti\u1ec1n thanh to\u00e1n.<\/span><\/p>\n

L\u1ea7n 3:<\/u><\/em> H\u00f3a \u0111\u01a1n s\u1ed1 0000015, ng\u00e0y 12\/6\/2015 \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m doanh thu l\u00e0 : 100.000.000\u0111 v\u00e0 s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p gi\u1ea3m 10.000.000\u0111, T\u1ed5ng s\u1ed1 ti\u1ec1n thanh to\u00e1n gi\u1ea3m 110.000.000\u0111<\/span><\/p>\n

2. H\u01b0\u1edbng d\u1eabn h\u1ea1ch to\u00e1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i sau k\u1ef3 khuy\u1ebfn m\u1ea1i<\/strong><\/span><\/h2>\n

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 b\u00e1n, mua, v\u00e0 thu\u1ebf \u0111\u1ea7u ra \u0111\u1ea7u v\u00e0o. M\u1eddi c\u00e1c b\u1ea1n c\u00f3 th\u1ec3 tham kh\u1ea3o th\u00eam b\u00e0i vi\u1ebft:\u00a0<\/a><\/span>C\u00e1ch vi\u1ebft h\u00f3a \u0111\u01a1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i khi k\u1ebft th\u00fac ch\u01b0\u01a1ng tr\u00ecnh khuy\u1ebfn m\u1ea1i<\/a>\u00a0v\u00e0\u00a0<\/span>K\u00ea khai thu\u1ebf \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p l\u1eadp h\u00f3a \u0111\u01a1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i khi k\u1ebft th\u00fac ch\u01b0\u01a1ng tr\u00ecnh khuy\u1ebfn m\u1ea1i<\/a>.<\/span><\/span><\/p>\n

C\u00e1ch h\u1ea1ch to\u00e1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i sau k\u1ef3 khuy\u1ebfn m\u1ea1i<\/strong> c\u1ee7a t\u1eebng c\u00f4ng ty \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n trong b\u1ea3ng d\u01b0\u1edbi \u0111\u00e2y.<\/span><\/p>\n

\"H\u1ea1ch<\/span><\/p>\n

\u00a0<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y K\u1ebf to\u00e1n Centax xin \u0111\u01b0a ra h\u01b0\u1edbng d\u1eabn c\u00e1ch h\u1ea1ch to\u00e1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i sau k\u1ef3 khuy\u1ebfn m\u1ea1i. Tuy nhi\u00ean tr\u01b0\u1edbc h\u1ebft ch\u00fang ta s\u1ebd c\u00f9ng \u0111i\u1ec3m l\u1ea1i m\u1ed9t s\u1ed1 th\u00f4ng tin c\u01a1 b\u1ea3n v\u1ec1 Chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i sau ch\u01b0\u01a1ng tr\u00ecnh khuy\u1ebfn m\u1ea1i ho\u1eb7c cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n. Chi\u1ebft..<\/p>\n","protected":false},"author":7,"featured_media":5957,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[81],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/255"}],"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=255"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/255\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/5957"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=255"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=255"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}