{"id":352,"date":"2015-07-06T09:12:25","date_gmt":"2015-07-06T09:12:25","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=352"},"modified":"2015-08-05T03:25:48","modified_gmt":"2015-08-05T03:25:48","slug":"viet-hoa-don-chiet-khau-thuong-mai-sau-nhieu-lan-mua-hang","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=352","title":{"rendered":"Vi\u1ebft h\u00f3a \u0111\u01a1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i sau nhi\u1ec1u l\u1ea7n mua h\u00e0ng"},"content":{"rendered":"

\"Vi\u1ebft<\/span>B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y K\u1ebf to\u00e1n Centax<\/a><\/strong> xin \u0111\u01b0a ra c\u00e1ch vi\u1ebft h\u00f3a \u0111\u01a1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i sau nhi\u1ec1u l\u1ea7n mua h\u00e0ng<\/strong><\/span><\/span><\/h2>\n

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.<\/span><\/p>\n

\u0110\u1ec3 hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i sau nhi\u1ec1u l\u1ea7n mua h\u00e0ng m\u1eddi c\u00e1c b\u1ea1n xem th\u00eam \u1edf b\u00e0i vi\u1ebft sau: Chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i sau nhi\u1ec1u l\u1ea7n mua h\u00e0ng<\/a><\/span><\/p>\n

1. Quy \u0111\u1ecbnh vi\u1ebft h\u00f3a \u0111\u01a1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i sau nhi\u1ec1u l\u1ea7n mua h\u00e0ng<\/span>
\n<\/strong><\/span><\/h2>\n

\u0110\u1ec3 khuy\u1ebfn kh\u00edch ng\u01b0\u1eddi mua v\u1edbi s\u1ed1 l\u01b0\u1ee3ng l\u1edbn, nhi\u1ec1u c\u00f4ng ty \u0111\u00e3 \u0111\u01b0a ra ch\u00ednh s\u00e1ch khuy\u1ebfn m\u1ea1i khi kh\u00e1ch h\u00e0ng mua s\u1ed1 l\u01b0\u1ee3ng l\u1edbn. \u0110\u00e2y l\u00e0 h\u00ecnh th\u1ee9c gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n, n\u1ebfu b\u00ean mua h\u00e0ng \u0111\u1ea1t t\u1edbi m\u1ed9t s\u1ed1 l\u01b0\u1ee3ng nh\u1ea5t \u0111\u1ecbnh sau nhi\u1ec1u l\u1ea7n mua h\u00e0ng.<\/strong><\/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> v\u1ec1 h\u00f3a \u0111\u01a1n GTGT h\u00e0ng chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i:<\/span><\/p>\n

\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

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

Vi\u1ebft h\u00f3a \u0111\u01a1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i<\/strong> 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<\/strong> 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.<\/span><\/p>\n

2. K\u1ebf to\u00e1n Centax xin \u0111\u01b0a ra m\u1ed9t v\u00ed d\u1ee5 minh h\u1ecda nh\u01b0 sau<\/strong><\/span><\/h2>\n

2.1. V\u00ed d\u1ee5 minh h\u1ecda<\/strong><\/span><\/h3>\n

Ng\u00e0y 08\/05\/2015 C\u00f4ng ty A k\u00fd h\u1ee3p \u0111\u1ed3ng s\u1ed1 01\/H\u0110BH v\u1edbi K\u1ebf to\u00e1n Centax<\/strong> mua 100 s\u1ea3n ph\u1ea9m X, gi\u00e1 m\u1ed7i s\u1ea3n ph\u1ea9m 10.000.000\u0111, thu\u1ebf su\u1ea5t thu\u1ebf GTGT l\u00e0 10%, nh\u01b0ng K\u1ebf to\u00e1n Centax <\/strong>mua th\u00e0nh nhi\u1ec1u l\u1ea7n kh\u00e1c nhau. Trong th\u1eddi gian th\u00e1ng 5\/2015 C\u00f4ng ty R\u1ed3ng v\u00e0ng \u0111ang c\u00f3 ch\u01b0\u01a1ng tr\u00ecnh n\u1ebfu kh\u00e1ch h\u00e0ng n\u00e0o mua 100 s\u1ea3n ph\u1ea9m X s\u1ebd \u0111\u01b0\u1ee3c h\u01b0\u1edfng chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i 10%.<\/span><\/p>\n

L\u1ea7n 1<\/u><\/em>:<\/u> Ng\u00e0y 10\/05\/2015 K\u1ebf to\u00e1n Centax<\/strong> mua 50 s\u1ea3n ph\u1ea9m X, C\u00f4ng ty R\u1ed3ng v\u00e0ng xu\u1ea5t h\u00f3a \u0111\u01a1n b\u00ecnh th\u01b0\u1eddng v\u1edbi gi\u00e1 t\u00ednh thu\u1ebf 1 s\u1ea3n ph\u1ea9m 10.000.000\u0111, thu\u1ebf GTGT l\u00e0 1.000.000\u0111.<\/span><\/p>\n

L\u1ea7n 2<\/u><\/em>:<\/u> Ng\u00e0y 25\/05\/2015 K\u1ebf to\u00e1n Centax<\/strong> mua ti\u1ebfp 50 s\u1ea3n ph\u1ea9m X. Nh\u01b0 v\u1eady t\u1ed5ng t\u1ea5t c\u1ea3 s\u1ea3n ph\u1ea7m X K\u1ebf to\u00e1n Centax<\/strong> \u0111\u00e3 mua trong th\u00e1ng 5 l\u00e0 100 s\u1ea3n ph\u1ea9m, \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n h\u01b0\u1edfng chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i c\u1ee7a C\u00f4ng ty R\u1ed3ng v\u00e0ng \u0111\u1ed1i v\u1edbi m\u1eb7t h\u00e0ng n\u00e0y.<\/span><\/p>\n

2.2.\u00a0H\u01b0\u1edbng d\u1eabn:<\/span><\/strong><\/span><\/h3>\n

S\u1ed1 ti\u1ec1n chi\u1ebft kh\u1ea5u K\u1ebf to\u00e1n Centax<\/strong> \u0111\u01b0\u1ee3c h\u01b0\u1edfng l\u00e0:<\/span><\/p>\n

(100 (sp) x 10.000.000) X 10% = 100.000.000\u0111<\/span><\/p>\n

V\u1eady C\u00f4ng ty R\u1ed3ng v\u00e0ng xu\u1ea5t h\u00f3a \u0111\u01a1n nh\u01b0 sau:<\/span><\/p>\n