{"id":330,"date":"2015-07-06T08:03:38","date_gmt":"2015-07-06T08:03:38","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=330"},"modified":"2015-08-05T03:17:44","modified_gmt":"2015-08-05T03:17:44","slug":"chiet-khau-thuong-mai-sau-nhieu-lan-mua-hang","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=330","title":{"rendered":"Chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i sau nhi\u1ec1u l\u1ea7n mua h\u00e0ng"},"content":{"rendered":"<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt; color: #000000;\"><strong>1. Chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i sau nhi\u1ec1u l\u1ea7n mua h\u00e0ng<\/strong><\/span><\/h2>\n<h2 style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong><img decoding=\"async\" loading=\"lazy\" class=\"alignright wp-image-334\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/Chiet-khau-thuong-mai-sau-nhieu-lan-mua-hang-1.jpg\" alt=\"Chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i sau nhi\u1ec1u l\u1ea7n mua h\u00e0ng - anh chinh\" width=\"275\" height=\"206\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/Chiet-khau-thuong-mai-sau-nhieu-lan-mua-hang-1.jpg 420w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/Chiet-khau-thuong-mai-sau-nhieu-lan-mua-hang-1-300x225.jpg 300w\" sizes=\"(max-width: 275px) 100vw, 275px\" \/><\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>Chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i sau nhi\u1ec1u l\u1ea7n mua h\u00e0ng<\/strong> l\u00e0 vi\u1ec7c sau nhi\u1ec1u l\u1ea7n mua h\u00e0ng v\u1edbi b\u00ean mua m\u1edbi \u0111\u1ea1t kh\u1ed1i l\u01b0\u1ee3ng h\u01b0\u1edfng chi\u1ebft kh\u1ea5u.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Tr\u01b0\u1eddng h\u1ee3p n\u00e0y, chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i s\u1ebd \u0111\u01b0\u1ee3c t\u00ednh c\u1ea3 cho nh\u1eefng l\u1ea7n mua h\u00e0ng tr\u01b0\u1edbc v\u00e0 ghi gi\u1ea3m v\u00e0o h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng c\u1ee7a l\u1ea7n sau.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Mu\u1ed1n hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 h\u00ecnh th\u1ee9c chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i hi\u1ec7n nay b\u1ea1n c\u00f3 th\u1ec3 tham kh\u1ea3o b\u00e0i vi\u1ebft: <a href=\"https:\/\/centax.dsoftware.vn\/chiet-khau-thuong-mai-theo-quy-dinh-hien-nay\/\" target=\"_blank\">Chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i theo quy \u0111\u1ecbnh hi\u1ec7n nay<\/a><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">V\u1eady <strong>chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i sau nhi\u1ec1u l\u1ea7n mua h\u00e0ng<\/strong> l\u00e0 g\u00ec? C\u00e1ch vi\u1ebft h\u00f3a \u0111\u01a1n ra sao? K\u00ea khai thu\u1ebf nh\u01b0 th\u1ebf n\u00e0o? V\u00e0 h\u1ea1ch to\u00e1n \u0111\u00fang l\u00e0 g\u00ec? C\u00e1c b\u1ea1n theo d\u00f5i b\u00e0i vi\u1ebft d\u01b0\u1edbi\u00a0\u0111\u00e2y\u00a0\u0111\u1ec3 hi\u1ec3u r\u00f5 tu\u1ea7n t\u1ef1 c\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n\u00a0trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y.<\/span><\/p>\n<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt; color: #000000;\"><strong>2. Quy \u0111\u1ecbnh c\u1ee7a thu\u1ebf v\u1ec1 chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i<\/strong><\/span><\/h2>\n<h3><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>2.1.\u00a0V\u1ec1 h\u00f3a \u0111\u01a1n chi\u1ebft kh\u1ea5u<\/strong><\/span><\/h3>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">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><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><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><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><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.\u201d<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Vi\u1ebft h\u00f3a \u0111\u01a1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i khi kh\u00e1ch h\u00e0ng c\u00f3 t\u1ed5ng c\u00e1c l\u1ea7n mua s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng h\u00f3a l\u1edbn th\u00ec\u00a0s\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.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo quy \u0111\u1ecbnh c\u1ee7a <strong>Th\u00f4ng t\u01b0 39\/2014\/TT-BTC<\/strong>, h\u00f3a \u0111\u01a1n vi\u1ebft cho h\u00e0ng khuy\u1ebfn m\u1ea1i ph\u1ea3i \u0111\u1ea3m b\u1ea3o nh\u1eefng y\u00eau c\u1ea7u sau:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Kh\u00f4ng \u0111\u01b0\u1ee3c ghi s\u1ed1 \u00e2m tr\u00ean h\u00f3a \u0111\u01a1n.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ghi r\u00f5 % chi\u1ebft kh\u1ea5u, s\u1ed1 ti\u1ec1n chi\u1ebft kh\u1ea5u.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ghi r\u00f5 (ho\u1eb7c k\u00e8m theo b\u1ea3ng k\u00ea) nh\u1eefng h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng l\u1ea7n tr\u01b0\u1edbc \u0111\u01b0\u1ee3c h\u01b0\u1edfng chi\u1ebft kh\u1ea5u t\u00ednh theo h\u00f3a \u0111\u01a1n n\u00e0y.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u1ed5ng ti\u1ec1n t\u00ednh thu\u1ebf c\u1ee7a h\u00f3a \u0111\u01a1n n\u00e0y l\u00e0 s\u1ed1 ti\u1ec1n sau khi \u0111\u00e3 gi\u1ea3m tr\u1eeb chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i c\u1ee7a nh\u1eefng l\u1ea7n mua h\u00e0ng tr\u01b0\u1edbc.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Xem chi ti\u1ebft Vi\u1ebft h\u00f3a \u0111\u01a1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i sau nhi\u1ec1u l\u1ea7n mua h\u00e0ng <a href=\"https:\/\/centax.dsoftware.vn\/viet-hoa-don-chiet-khau-thuong-mai-sau-nhieu-lan-mua-hang\/\" target=\"_blank\">t\u1ea1i \u0111\u00e2y.<\/a><\/span><\/p>\n<h3><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>2.2.\u00a0V\u1ec1 thu\u1ebf GTGT<br \/>\n<\/strong><\/span><\/h3>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u1ea1i \u0110i\u1ec1u 7, Kho\u1ea3n 22, <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 chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>\u201cTr\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.\u201d<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo quy \u0111\u1ecbnh tr\u00ean, h\u00e0ng h\u00f3a c\u00f3 <strong>chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i sau nhi\u1ec1u l\u1ea7n mua h\u00e0ng<\/strong>, th\u00ec h\u00f3a \u0111\u01a1n l\u1ea7n cu\u1ed1i vi\u1ebft s\u1ebd c\u00f3 \u0111i\u1ec1u ch\u1ec9nh chi\u1ebft kh\u1ea5u. C\u0103n c\u1ee9 v\u00e0o h\u00f3a \u0111\u01a1n c\u00f3 chi\u1ebft kh\u1ea5u, hai b\u00ean \u0111i\u1ec1u ch\u1ec9nh doanh s\u1ed1 mua, b\u00e1n v\u00e0 thu\u1ebf \u0111\u1ea7u v\u00e0o, \u0111\u1ea7u ra.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Xem chi ti\u1ebft K\u00ea khai thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i sau nhi\u1ec1u l\u1ea7n mua h\u00e0ng <a href=\"https:\/\/centax.dsoftware.vn\/ke-khai-thue-doi-voi-hoa-don-chiet-khau-thuong-mai-sau-nhieu-lan-mua-hang\/\" target=\"_blank\">t\u1ea1i \u0111\u00e2y.<\/a><\/span><\/p>\n<h3><span style=\"font-family: helvetica, arial, sans-serif;\"><strong><span style=\"font-size: 12pt;\">2.3.\u00a0<\/span><span style=\"font-size: 12pt;\">V\u1ec1 thu\u1ebf TNDN<br \/>\n<\/span><\/strong><\/span><\/h3>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u0103n c\u1ee9 v\u00e0o h\u00f3a \u0111\u01a1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh doanh thu v\u00e0 chi ph\u00ed t\u00ednh thu\u1ebf TNDN.<\/span><\/p>\n<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong><span style=\"font-size: 14pt; color: #000000;\">3. H\u1ea1ch to\u00e1n k\u1ebf to\u00e1n<\/span><br \/>\n<\/strong><\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Xem chi ti\u1ebft t\u1ea1i b\u00e0i vi\u1ebft\u00a0<a href=\"https:\/\/centax.dsoftware.vn\/hach-toan-chiet-khau-thuong-mai-sau-nhieu-lan-mua-hang\/\">H\u1ea1ch to\u00e1n \u0111\u1ed1i v\u1edbi chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i sau nhi\u1ec1u l\u1ea7n mua h\u00e0ng.<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>1. Chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i sau nhi\u1ec1u l\u1ea7n mua h\u00e0ng Chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i sau nhi\u1ec1u l\u1ea7n mua h\u00e0ng l\u00e0 vi\u1ec7c sau nhi\u1ec1u l\u1ea7n mua h\u00e0ng v\u1edbi b\u00ean mua m\u1edbi \u0111\u1ea1t kh\u1ed1i l\u01b0\u1ee3ng h\u01b0\u1edfng chi\u1ebft kh\u1ea5u. Tr\u01b0\u1eddng h\u1ee3p n\u00e0y, chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i s\u1ebd \u0111\u01b0\u1ee3c t\u00ednh c\u1ea3 cho nh\u1eefng l\u1ea7n mua h\u00e0ng tr\u01b0\u1edbc v\u00e0 ghi..<\/p>\n","protected":false},"author":7,"featured_media":5951,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[84],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/330"}],"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=330"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/330\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/5951"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=330"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=330"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}