{"id":30370,"date":"2017-04-24T06:00:49","date_gmt":"2017-04-24T06:00:49","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=30370"},"modified":"2017-04-18T02:16:02","modified_gmt":"2017-04-18T02:16:02","slug":"quy-dinh-ve-viec-chi-tien-ho-tro-khach-hang","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=30370","title":{"rendered":"Quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c chi ti\u1ec1n h\u1ed7 tr\u1ee3 kh\u00e1ch h\u00e0ng."},"content":{"rendered":"<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Trong ho\u1ea1t \u0111\u1ed9ng kinh doanh, C\u00f4ng ty c\u00f3 th\u1ec3 chi ti\u1ec1n h\u1ed7 tr\u1ee3 cho kh\u00e1ch h\u00e0ng \u0111\u1ec3 kh\u00e1ch h\u00e0ng th\u1ef1c hi\u1ec7n c\u00e1c ch\u01b0\u01a1ng tr\u00ecnh th\u00fac \u0111\u1ea9y th\u1ecb tr\u01b0\u1eddng, ph\u00e1t tri\u1ec3n kh\u00e1ch h\u00e0ng&#8230; V\u1eady nh\u1eefng kho\u1ea3n chi n\u00e0y, \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh th\u1ebf n\u00e0o? K\u1ebf to\u00e1n thu\u1ebf Centax xin chia s\u1ebb v\u1edbi c\u00e1c b\u1ea1n v\u1ea5n \u0111\u1ec1 n\u00e0y qua b\u00e0i vi\u1ebft:<\/span><\/p>\n<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c chi ti\u1ec1n h\u1ed7 tr\u1ee3 kh\u00e1ch h\u00e0ng.<\/span><\/h2>\n<h2><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">1. Quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf GTGT v\u1edbi kho\u1ea3n chi ti\u1ec1n h\u1ed7 tr\u1ee3 kh\u00e1ch h\u00e0ng.<\/span><\/strong><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110i\u1ec1u 5 kho\u1ea3n 1 Th\u00f4ng t\u01b0 219\/TT-BTC h\u01b0\u1edbng d\u1eabn v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ph\u1ea3i k\u00ea khai ch\u1ecbu thu\u1ebf c\u00f3 quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>&#8220;T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n nh\u1eadn c\u00e1c kho\u1ea3n thu v\u1ec1 b\u1ed3i th\u01b0\u1eddng b\u1eb1ng ti\u1ec1n (bao g\u1ed3m c\u1ea3 ti\u1ec1n b\u1ed3i th\u01b0\u1eddng v\u1ec1 \u0111\u1ea5t v\u00e0 t\u00e0i s\u1ea3n tr\u00ean \u0111\u1ea5t khi b\u1ecb thu h\u1ed3i \u0111\u1ea5t theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u01a1 quan Nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n), ti\u1ec1n th\u01b0\u1edfng, ti\u1ec1n h\u1ed7 tr\u1ee3, ti\u1ec1n chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n ph\u00e1t th\u1ea3i v\u00e0 c\u00e1c kho\u1ea3n thu t\u00e0i ch\u00ednh kh\u00e1c.<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>C\u01a1 s\u1edf kinh doanh khi nh\u1eadn kho\u1ea3n ti\u1ec1n thu v\u1ec1 b\u1ed3i th\u01b0\u1eddng, ti\u1ec1n th\u01b0\u1edfng, ti\u1ec1n h\u1ed7 tr\u1ee3 nh\u1eadn \u0111\u01b0\u1ee3c, ti\u1ec1n chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n ph\u00e1t th\u1ea3i v\u00e0 c\u00e1c kho\u1ea3n thu t\u00e0i ch\u00ednh kh\u00e1c th\u00ec l\u1eadp ch\u1ee9ng t\u1eeb thu theo quy \u0111\u1ecbnh. \u0110\u1ed1i v\u1edbi c\u01a1 s\u1edf kinh doanh chi ti\u1ec1n, c\u0103n c\u1ee9 m\u1ee5c \u0111\u00edch chi \u0111\u1ec3 l\u1eadp ch\u1ee9ng t\u1eeb chi ti\u1ec1n.<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>Tr\u01b0\u1eddng h\u1ee3p b\u1ed3i th\u01b0\u1eddng b\u1eb1ng h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5, c\u01a1 s\u1edf b\u1ed3i th\u01b0\u1eddng ph\u1ea3i l\u1eadp ho\u00e1 \u0111\u01a1n v\u00e0 k\u00ea khai, t\u00ednh, n\u1ed9p thu\u1ebf GTGT nh\u01b0 \u0111\u1ed1i v\u1edbi b\u00e1n h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5; c\u01a1 s\u1edf nh\u1eadn b\u1ed3i th\u01b0\u1eddng \u00a0k\u00ea khai, kh\u1ea5u tr\u1eeb theo quy \u0111\u1ecbnh.<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh nh\u1eadn ti\u1ec1n c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u1ec3 th\u1ef1c hi\u1ec7n d\u1ecbch v\u1ee5 cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n nh\u01b0 s\u1eeda ch\u1eefa, b\u1ea3o h\u00e0nh, khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o th\u00ec ph\u1ea3i k\u00ea khai, n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh.&#8221;<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u1ea1i c\u00f4ng v\u0103n <a href=\"http:\/\/30368\">s\u1ed1 33544 c\u1ee7a C\u1ee5c thu\u1ebf TP. H\u00e0 N\u1ed9i<\/a> h\u01b0\u1edbng d\u1eabn v\u1ec1 kho\u1ea3n chi h\u1ed7 tr\u1ee3 kh\u00e1ch h\u00e0ng nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>&#8220;- Tr\u01b0\u1eddng h\u1ee3p C\u00f4ng ty c\u00f3 chi ti\u1ec1n h\u1ed7 tr\u1ee3 cho kh\u00e1ch h\u00e0ng \u0111\u1ec3 kh\u00e1ch h\u00e0ng th\u1ef1c hi\u1ec7n c\u00e1c ch\u01b0\u01a1ng tr\u00ecnh khuy\u1ebfn m\u00e3i, th\u00fac \u0111\u1ea9y th\u1ecb tr\u01b0\u1eddng, ph\u00e1t tri\u1ec3n kh\u00e1ch h\u00e0ng cho C\u00f4ng ty th\u00ec kho\u1ea3n chi n\u00e0y C\u00f4ng ty kh\u00f4ng ph\u1ea3i k\u00ea khai, t\u00ednh n\u1ed9p thu\u1ebf GTGT; C\u00f4ng ty c\u0103n c\u1ee9 m\u1ee5c \u0111\u00edch chi \u0111\u1ec3 l\u1eadp ch\u1ee9ng t\u1eeb chi ti\u1ec1n, c\u01a1 s\u1edf kinh doanh khi nh\u1eadn kho\u1ea3n ti\u1ec1n h\u1ed7 tr\u1ee3 th\u00ec l\u1eadp ch\u1ee9ng t\u1eeb thu theo quy \u0111\u1ecbnh.&#8221;<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo quy \u0111\u1ecbnh tr\u00ean, kho\u1ea3n ti\u1ec1n h\u1ed7 tr\u1ee3 cho kh\u00e1ch h\u00e0ng th\u00ec kh\u00f4ng ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n v\u00e0 k\u00ea khai ch\u1ecbu thu\u1ebf. Khi chi ti\u1ec1n h\u1ed7 tr\u1ee3 cho kh\u00e1ch h\u00e0ng, doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">B\u00ean nh\u1eadn ti\u1ec1n h\u1ed7 tr\u1ee3 l\u1eadp phi\u1ebfu thu<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">B\u00ean chi ti\u1ec1n h\u1ed7 tr\u1ee3 l\u1eadp phi\u1ebfu chi\u00a0<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">2.\u00a0Quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf TNDN v\u1edbi kho\u1ea3n chi ti\u1ec1n h\u1ed7 tr\u1ee3 kh\u00e1ch h\u00e0ng.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 6, kho\u1ea3n 1 <a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-78-huong-dan-thi-hanh-luat-thue-thu-nhap-doanh-nghiep\/\">Th\u00f4ng t\u01b0 78\/2014\/TT-BTC<\/a>, c\u00e1c kho\u1ea3n chi \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb ph\u1ea3i \u0111\u1ea3m b\u1ea3o c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/span><\/p>\n<p><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><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>b) Kho\u1ea3n chi c\u00f3 \u0111\u1ee7 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>c) Kho\u1ea3n chi n\u1ebfu c\u00f3 h\u00f3a \u0111\u01a1n mua h\u00e0ng h\u00f3a, 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.&#8221;<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u1ea1i <a href=\"http:\/\/30368\">c\u00f4ng v\u0103n s\u1ed1 33544 c\u1ee7a C\u1ee5c thu\u1ebf TP. H\u00e0 N\u1ed9i<\/a> h\u01b0\u1edbng d\u1eabn v\u1ec1 kho\u1ea3n chi h\u1ed7 tr\u1ee3 kh\u00e1ch h\u00e0ng nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>&#8220;- \u0110\u1ed1i v\u1edbi kho\u1ea3n chi h\u1ed7 tr\u1ee3 kh\u00e1ch h\u00e0ng n\u1ebfu C\u00f4ng ty \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n t\u1ea1i \u0110i\u1ec1u 9, Ch\u01b0\u01a1ng II Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 218\/2013\/N\u0110-CP ng\u00e0y 26\/12\/2013 c\u1ee7a Ch\u00ednh ph\u1ee7 n\u00eau tr\u00ean th\u00ec kho\u1ea3n chi n\u00e0y \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN nh\u01b0ng kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 15% t\u1ed5ng s\u1ed1 chi \u0111\u01b0\u1ee3c tr\u1eeb theo quy \u0111\u1ecbnh.&#8221;<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo quy \u0111\u1ecbnh tr\u00ean, kho\u1ea3n chi h\u1ed7 tr\u1ee3 kh\u00e1ch h\u00e0ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb, n\u1ebfu :<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">H\u1ed7 tr\u1ee3 li\u00ean quan t\u1edbi ho\u1ea1t \u0111\u1ed9ng SXKD c\u1ee7a doanh nghi\u1ec7p nh\u01b0 th\u00fac \u0111\u1ea9y th\u1ecb tr\u01b0\u1eddng, ph\u00e1t tri\u1ec3n kh\u00e1ch h\u00e0ng.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u00f3 phi\u1ebfu chi cho c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng l\u00e0 kh\u00e1ch h\u00e0ng c\u1ee7a doanh nghi\u1ec7p<\/span><\/li>\n<\/ul>\n<p><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">L\u01b0u \u00fd: <\/span><\/strong><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">M\u1ee9c kh\u1ed1ng ch\u1ebf 15% cho kho\u1ea3n chi n\u00eau tr\u00ean \u0111\u00e3 kh\u00f4ng c\u00f2n hi\u1ec7u l\u1ef1c t\u1eeb n\u0103m 2014.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ebfu ng\u01b0\u1eddi nh\u1eadn h\u1ed7 tr\u1ee3 l\u00e0 c\u00e1 nh\u00e2n, DN c\u1ea7n kh\u1ea5u tr\u1eeb thu\u1ebf TNCN tr\u01b0\u1edbc khi chi tr\u1ea3. <\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o \u1edf b\u00e0i vi\u1ebft sau:\u00a0<a href=\"https:\/\/centax.dsoftware.vn\/quy-dinh-ve-chiet-khau-thanh-toan-va-ho-tro-dat-doanh-so-cho-dai-ly-la-ca-nhan\/\">Quy \u0111\u1ecbnh v\u1ec1 \u201cChi\u1ebft kh\u1ea5u thanh to\u00e1n\u201d v\u00e0 \u201ch\u1ed7 tr\u1ee3 \u0111\u1ea1t doanh s\u1ed1\u201d cho \u0111\u1ea1i l\u00fd l\u00e0 c\u00e1 nh\u00e2n.<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o <a href=\"http:\/\/30368\">C\u00f4ng v\u0103n s\u1ed1 33544\/CT-HTr<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o th\u00eam 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\/cac-khoan-tien-thuong-tien-ho-tro-ngay-le-co-duoc-tinh-vao-chi-phi-duoc-tru\/\">C\u00e1c kho\u1ea3n ti\u1ec1n th\u01b0\u1edfng, ti\u1ec1n h\u1ed7 tr\u1ee3 ng\u00e0y l\u1ec5 c\u00f3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb?<\/a><\/span><\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Trong ho\u1ea1t \u0111\u1ed9ng kinh doanh, C\u00f4ng ty c\u00f3 th\u1ec3 chi ti\u1ec1n h\u1ed7 tr\u1ee3 cho kh\u00e1ch h\u00e0ng \u0111\u1ec3 kh\u00e1ch h\u00e0ng th\u1ef1c hi\u1ec7n c\u00e1c ch\u01b0\u01a1ng tr\u00ecnh th\u00fac \u0111\u1ea9y th\u1ecb tr\u01b0\u1eddng, ph\u00e1t tri\u1ec3n kh\u00e1ch h\u00e0ng&#8230; V\u1eady nh\u1eefng kho\u1ea3n chi n\u00e0y, \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh th\u1ebf n\u00e0o? K\u1ebf to\u00e1n thu\u1ebf Centax xin chia s\u1ebb v\u1edbi c\u00e1c b\u1ea1n v\u1ea5n \u0111\u1ec1 n\u00e0y..<\/p>\n","protected":false},"author":7,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/30370"}],"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=30370"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/30370\/revisions"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=30370"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=30370"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}