{"id":380,"date":"2015-07-06T10:49:51","date_gmt":"2015-07-06T10:49:51","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=380"},"modified":"2015-08-05T03:32:45","modified_gmt":"2015-08-05T03:32:45","slug":"ke-khai-thue-doi-voi-hoa-don-chiet-khau-thuong-mai-theo-tung-lan-mua-hang","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=380","title":{"rendered":"K\u00ea khai thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i theo t\u1eebng l\u1ea7n mua h\u00e0ng"},"content":{"rendered":"

\"K\u00ea<\/span><\/h2>\n

Chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i theo t\u1eebng l\u1ea7n b\u00e1n h\u00e0ng l\u00e0 vi\u1ec7c ghi gi\u1ea3m gi\u00e1 h\u00e0ng mua ngay tr\u00ean h\u00f3a \u0111\u01a1n c\u1ee7a t\u1eebng l\u1ea7n b\u00e1n h\u00e0ng. Centax xin \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn c\u00e1ch k\u00ea khai thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i theo t\u1eebng l\u1ea7n mua h\u00e0ng th\u00f4ng qua m\u1ed9t v\u00ed d\u1ee5 c\u1ee5 th\u1ec3 d\u01b0\u1edbi \u0111\u00e2y.<\/span><\/p>\n

\u00a01. V\u00ed d\u1ee5 minh h\u1ecda<\/strong><\/span><\/h2>\n

C\u00f4ng ty TNHH R\u1ed3ng v\u00e0ng l\u00e0 nh\u00e0 cung c\u1ea5p, s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n t\u1ef1 in. Centax<\/strong> mua 1 s\u1ea3n ph\u1ea7m X, \u0111\u01a1n gi\u00e1 ch\u01b0a thu\u1ebf l\u00e0 10.000.000, thu\u1ebf su\u1ea5t thu\u1ebf GTGT l\u00e0 10% c\u1ee7a c\u00f4ng ty R\u1ed3ng v\u00e0ng. Trong th\u1eddi gian n\u00e0y c\u00f4ng ty R\u1ed3ng v\u00e0ng \u0111ang th\u1ef1c hi\u1ec7n ch\u01b0\u01a1ng tr\u00ecnh chi\u1ebft kh\u1ea5u ngay 10% cho kh\u00e1ch h\u00e0ng khi mua s\u1ea3n ph\u1ea9m X. Nh\u01b0 v\u1eady, tr\u00ean h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng C\u00f4ng ty R\u1ed3ng v\u00e0ng ghi s\u1ed1 ti\u1ec1n h\u00e0ng l\u00e0 9.000.000\u0111 v\u00e0 ti\u1ec1n thu\u1ebf l\u00e0 900.000\u0111.<\/span><\/p>\n

2. H\u01b0\u1edbng d\u1eabn<\/strong><\/span><\/h2>\n

Tr\u01b0\u1edbc ti\u00ean mu\u1ed1n <\/span>k\u00ea khai thu\u1ebf \u0111\u01b0\u1ee3c th\u00ec c\u00e1c b\u1ea1n ph\u1ea3i bi\u1ebft c\u00e1ch vi\u1ebft h\u00f3a \u0111\u01a1n trong tr\u01b0\u1eddng h\u1ee3p Chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i theo t\u1eebng l\u1ea7n mua h\u00e0ng. C\u00e1c b\u1ea1n c\u00f3 th\u1ec3 tham kh\u1ea3o b\u00e0i vi\u1ebft v\u1ec1: C\u00e1ch vi\u1ebft h\u00f3a \u0111\u01a1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i theo t\u1eebng l\u1ea7n mua h\u00e0ng<\/span><\/span><\/p>\n

B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y \u0110\u00e0o t\u1ea1o K\u1ebf to\u00e1n Centax<\/a><\/strong> xin \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn c\u00e1ch k\u00ea khai thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i theo t\u1eebng l\u1ea7n mua h\u00e0ng<\/strong> nh\u01b0 sau:<\/span><\/p>\n

2.1.\u00a0K\u00ea khai thu\u1ebf TNDN<\/span><\/strong><\/span><\/h3>\n

Theo s\u1ed1 li\u1ec7u ghi tr\u00ean h\u00f3a \u0111\u01a1n, hai b\u00ean k\u00ea khai doanh thu t\u00ednh thu\u1ebf TNDN v\u00e0 chi ph\u00ed \u0111\u1ea7u trong k\u1ef3 l\u00e0 s\u1ed1 ti\u1ec1n sau khi \u0111\u00e3 gi\u1ea3m gi\u00e1: 9.000.000\u0111<\/span><\/p>\n

2.2. K\u00ea khai thu\u1ebf GTGT<\/strong><\/span><\/h3>\n

\u0110\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n chi\u1ebft kh\u1ea5u b\u00e1n h\u00e0ng b\u1eb1ng h\u00ecnh th\u1ee9c gi\u1ea3m gi\u00e1 tr\u01b0\u1edbc khi ghi h\u00f3a \u0111\u01a1n, h\u00f3a \u0111\u01a1n chi\u1ebft kh\u1ea5u \u0111\u01b0\u1ee3c k\u00ea khai t\u00ednh thu\u1ebf \u0111\u1ea7u ra theo \u0111\u00fang gi\u00e1 b\u00e1n v\u00e0 thu\u1ebf ghi tr\u00ean h\u00f3a \u0111\u01a1n.<\/span><\/p>\n

\u2666 C\u00f4ng ty R\u1ed3ng v\u00e0ng<\/strong><\/span><\/p>\n

C\u00f4ng ty R\u1ed3ng v\u00e0ng k\u00ea khai thu\u1ebf GTGT \u0111\u1ea7u ra v\u00e0o t\u1edd khai b\u00e1n ra, v\u00e0 \u0111i\u1ec1n v\u00e0o T\u1edd khai 01\/GTGT<\/strong> doanh thu b\u00e1n ra v\u00e0 thu\u1ebf \u0111\u1ea7u ra nh\u01b0 sau:<\/span><\/p>\n

\"K\u00ea<\/span>\u2666\u00a0K\u1ebf to\u00e1n Centax<\/strong><\/span><\/span><\/p>\n

C\u0103n c\u1ee9 v\u00e0o h\u00f3a \u0111\u01a1n mua h\u00e0ng, K\u1ebf to\u00e1n Centax<\/strong> k\u00ea khai \u0111\u1ea7u v\u00e0o tr\u00ean t\u1edd khai 01\/GTGT<\/strong> nh\u01b0 sau:<\/span><\/p>\n

\"K\u00ea<\/span><\/p>\n

Sau khi \u0111\u00e3 k\u00ea khai thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i theo t\u1eebng l\u1ea7n mua h\u00e0ng th\u00ec b\u01b0\u1edbc ti\u1ebfp theo l\u00e0 h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n. \u0110\u1ec3 hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 c\u00e1ch h\u1ea1ch to\u00e1n trong tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 m\u1eddi c\u00e1c b\u1ea1n xem th\u00eam b\u00e0i vi\u1ebft:\u00a0H\u1ea1ch to\u00e1n \u0111\u1ed1i v\u1edbi chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i theo t\u1eebng l\u1ea7n mua h\u00e0ng\u00a0<\/a>
\n<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

Chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i theo t\u1eebng l\u1ea7n b\u00e1n h\u00e0ng l\u00e0 vi\u1ec7c ghi gi\u1ea3m gi\u00e1 h\u00e0ng mua ngay tr\u00ean h\u00f3a \u0111\u01a1n c\u1ee7a t\u1eebng l\u1ea7n b\u00e1n h\u00e0ng. Centax xin \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn c\u00e1ch k\u00ea khai thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i theo t\u1eebng l\u1ea7n mua h\u00e0ng th\u00f4ng qua m\u1ed9t v\u00ed d\u1ee5 c\u1ee5 th\u1ec3 d\u01b0\u1edbi..<\/p>\n","protected":false},"author":7,"featured_media":5974,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[91],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/380"}],"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=380"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/380\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/5974"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=380"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=380"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}