{"id":3110,"date":"2021-12-02T10:55:41","date_gmt":"2021-12-02T03:55:41","guid":{"rendered":"http:\/\/htttdn.com\/?post_type=ht_kb&#038;p=3110"},"modified":"2021-12-02T10:55:41","modified_gmt":"2021-12-02T03:55:41","slug":"cach-viet-hoa-don-hach-toan-ve-chiet-khau-thuong-mai","status":"publish","type":"ht_kb","link":"https:\/\/htttdn.com\/index.php\/tin-tuc\/cach-viet-hoa-don-hach-toan-ve-chiet-khau-thuong-mai\/","title":{"rendered":"C\u00e1ch vi\u1ebft h\u00f3a \u0111\u01a1n, h\u1ea1ch to\u00e1n v\u1ec1 chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i"},"content":{"rendered":"<p style=\"text-align: right;\"><em>Ngu\u1ed3n: B\u00f9i Th\u00fay H\u00e0, Facebook, 20-08-2021<\/em><\/p>\n<h2><strong>1. Chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i<\/strong><\/h2>\n<p>Chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i l\u00e0 kho\u1ea3n ti\u1ec1n ch\u00eanh l\u1ec7ch gi\u00e1 b\u00e1n nh\u1ecf h\u01a1n gi\u00e1 \u0111\u00e3 ni\u00eam y\u1ebft, Doanh nghi\u1ec7p \u0111\u00e3 gi\u1ea3m tr\u1eeb cho nh\u1eefng kh\u00e1ch h\u00e0ng \u0111\u00e3 mua s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5, h\u00e0ng h\u00f3a v\u1edbi m\u1ed9t s\u1ed1 l\u01b0\u1ee3ng l\u1edbn \u0111\u1ec3 h\u01b0\u1edfng ch\u1ebf \u0111\u1ed9 chi\u1ebft kh\u1ea5u \u0111\u00e3 \u0111\u01b0\u1ee3c th\u1ecfa thu\u1eadn tr\u00ean H\u1ee3p \u0111\u1ed3ng kinh t\u1ebf ho\u1eb7c d\u1ef1a tr\u00ean cam k\u1ebft mua b\u00e1n h\u00e0ng h\u00f3a.<\/p>\n<p>Chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i c\u00f3 nhi\u1ec1u h\u00ecnh th\u1ee9c th\u1ef1c hi\u1ec7n c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/p>\n<ul>\n<li>Theo t\u1eebng l\u1ea7n mua h\u00e0ng (Gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n ngay trong l\u1ea7n mua h\u00e0ng \u0111\u1ea7u ti\u00ean).<\/li>\n<li>Sau nhi\u1ec1u l\u1ea7n mua h\u00e0ng (Sau nhi\u1ec1u l\u1ea7n mua h\u00e0ng m\u1edbi \u0111\u1ea1t kh\u1ed1i l\u01b0\u1ee3ng h\u01b0\u1edfng chi\u1ebft kh\u1ea5u).<\/li>\n<li>Sau ch\u01b0\u01a1ng tr\u00ecnh khuy\u1ebfn m\u1ea1i (Sau khi \u0111\u00e3 xu\u1ea5t h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng r\u1ed3i m\u1edbi t\u00ednh to\u00e1n chi\u1ebft kh\u1ea5u \u0111\u01b0\u1ee3c h\u01b0\u1edfng trong k\u1ef3).<\/li>\n<\/ul>\n<p>M\u1ed7i h\u00ecnh th\u1ee9c chi\u1ebft kh\u1ea5u \u0111\u1ec1u c\u00f3 nh\u1eefng quy \u0111\u1ecbnh ri\u00eang v\u00e0 th\u1ef1c hi\u1ec7n xu\u1ea5t h\u00f3a \u0111\u01a1n, k\u00ea khai thu\u1ebf kh\u00e1c nhau.<\/p>\n<p><img loading=\"lazy\" class=\"alignnone size-full wp-image-3111\" src=\"http:\/\/htttdn.com\/wp-content\/uploads\/2021\/12\/kt-chiet-khau-thuong-mai.jpg\" alt=\"\" width=\"1199\" height=\"665\" srcset=\"https:\/\/htttdn.com\/wp-content\/uploads\/2021\/12\/kt-chiet-khau-thuong-mai.jpg 1199w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/12\/kt-chiet-khau-thuong-mai-300x166.jpg 300w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/12\/kt-chiet-khau-thuong-mai-1024x568.jpg 1024w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/12\/kt-chiet-khau-thuong-mai-768x426.jpg 768w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/12\/kt-chiet-khau-thuong-mai-50x28.jpg 50w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/12\/kt-chiet-khau-thuong-mai-60x33.jpg 60w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/12\/kt-chiet-khau-thuong-mai-100x55.jpg 100w\" sizes=\"(max-width: 1199px) 100vw, 1199px\" \/><\/p>\n<h2><strong>2. C\u00e1ch vi\u1ebft h\u00f3a \u0111\u01a1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i<\/strong><\/h2>\n<p>Theo Kho\u1ea3n 2.5 Ph\u1ee5 l\u1ee5c 4 Th\u00f4ng t\u01b0 s\u1ed1 39\/2014\/TT-BTC quy \u0111\u1ecbnh c\u00e1c vi\u1ebft h\u00f3a \u0111\u01a1n Chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i th\u00ec c\u00f3 3 tr\u01b0\u1eddng h\u1ee3p sau:<\/p>\n<p>Co\u0301<strong> 3 tr\u01b0\u01a1\u0300ng h\u01a1\u0323p<\/strong> vi\u1ebft h\u00f3a \u0111\u01a1n v\u1ec1 chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i:<\/p>\n<p><span style=\"text-decoration: underline;\"><strong>Tr\u01b0\u01a1\u0300ng h\u01a1\u0323p 1<\/strong><\/span>: Chi\u00ea\u0301t kh\u00e2\u0301u theo t\u1eebng l\u1ea7n mua<\/p>\n<p>Tr\u00ean h\u00f3a \u0111\u01a1n GTGT ghi Gi\u00e1 b\u00e1n \u0111\u00e3 chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i (Gi\u00e1 \u0111\u00e3 \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb so v\u1edbi gi\u00e1 ni\u00eam y\u1ebft). Thu\u1ebf GTGT, T\u1ed5ng gi\u00e1 thanh to\u00e1n \u0111\u00e3 c\u00f3 thu\u1ebf GTGT.<\/p>\n<p>B\u00ean b\u00e1n kh\u00f4ng h\u1ea1ch to\u00e1n T\u00e0i kho\u1ea3n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i (TK 521), ch\u1ec9 ghi nh\u1eadn doanh thu v\u00e0 gi\u00e1 v\u1ed1n t\u01b0\u01a1ng \u1ee9ng h\u00e0ng b\u00e1n ra, ghi:<\/p>\n<p style=\"padding-left: 40px;\">N\u1ee3 TK 111, 112, 131<\/p>\n<p style=\"padding-left: 80px;\">C\u00f3 TK 511<\/p>\n<p style=\"padding-left: 80px;\">C\u00f3 TK 33311<\/p>\n<p>B\u00ean mua ghi nh\u1eadn h\u00e0ng mua v\u00e0o b\u00ecnh th\u01b0\u1eddng, nh\u01b0 h\u00e0ng mua kh\u00f4ng h\u01b0\u1edfng chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i, ghi:<\/p>\n<p style=\"padding-left: 40px;\">N\u1ee3 TK 152, 153, 156<\/p>\n<p style=\"padding-left: 40px;\">N\u1ee3 TK 1331<\/p>\n<p style=\"padding-left: 80px;\">C\u00f3 TK 111, 112, 331<\/p>\n<p><span style=\"text-decoration: underline;\"><strong>Tr\u01b0\u01a1\u0300ng h\u01a1\u0323p 2<\/strong><\/span>: Chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i theo S\u1ed1 l\u01b0\u1ee3ng, Doanh s\u1ed1<\/p>\n<p>C\u0103n c\u1ee9 v\u00e0o H\u1ee3p \u0111\u1ed3ng kinh t\u1ebf, n\u1ebfu B\u00ean mua c\u00f3 s\u1ed1 t\u1ed5ng c\u00e1c l\u1ea7n mua \u0111\u1ea1t \u0111\u01b0\u1ee3c s\u1ed1 l\u01b0\u1ee3ng, doanh s\u1ed1 \u0111\u00e3 th\u1ecfa thu\u1eadn \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u01b0\u1edfng kho\u1ea3n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i th\u00ec kho\u1ea3n chi\u1ebft kh\u1ea5u n\u00e0y \u0111\u01b0\u1ee3c ghi gi\u1ea3m tr\u00ean h\u00f3a \u0111\u01a1n c\u1ee7a L\u1ea7n mua cu\u1ed1i c\u00f9ng ho\u1eb7c K\u1ef3 ti\u1ebfp sau:<\/p>\n<ul>\n<li>N\u1ebfu s\u1ed1 ti\u1ec1n chi\u1ebft kh\u1ea5u nh\u1ecf h\u01a1n (&lt;) S\u1ed1 ti\u1ec1n tr\u00ean h\u00f3a \u0111\u01a1n L\u1ea7n mua cu\u1ed1i c\u00f9ng th\u00ec c\u00f3 th\u1ec3 tr\u1eeb tr\u1ef1c ti\u1ebfp tr\u00ean h\u00f3a \u0111\u01a1n cu\u1ed1i c\u00f9ng \u0111\u00f3.<\/li>\n<li>N\u1ebfu s\u1ed1 ti\u1ec1n chi\u1ebft kh\u1ea5u l\u1edbn h\u01a1n (&gt;) S\u1ed1 ti\u1ec1n tr\u00ean h\u00f3a \u0111\u01a1n L\u1ea7n mua cu\u1ed1i c\u00f9ng th\u00ec ph\u1ea3i L\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m k\u00e8m B\u1ea3ng k\u00ea c\u00e1c s\u1ed1 h\u00f3a \u0111\u01a1n c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh tr\u01b0\u1edbc \u0111\u00f3.<\/li>\n<\/ul>\n<p>B\u00ean mua v\u00e0 B\u00ean b\u00e1n K\u00ea khai doanh s\u1ed1 mua, b\u00e1n, thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o, \u0111\u1ea7u ra.<\/p>\n<p>Tr\u01b0\u01a1\u0300ng h\u01a1\u0323p 3: Chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i theo S\u1ed0 L\u01af\u1ee2NG, DOANH S\u1ed0.<\/p>\n<p>Sau khi k\u1ebft th\u00fac ch\u01b0\u01a1ng tr\u00ecnh (K\u1ef3) r\u1ed3i m\u1edbi t\u00ednh to\u00e1n s\u1ed1 ti\u1ec1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i \u0111\u01b0\u1ee3c h\u01b0\u1edfng th\u00ec B\u00ean b\u00e1n \u0111\u01b0\u1ee3c l\u1eadp H\u00f3a \u0111\u01a1n ri\u00eang bi\u1ec7t \u0111\u1ec3 \u0110i\u1ec1u ch\u1ec9nh gi\u1ea3m gi\u00e1 c\u00e1c h\u00f3a \u0111\u01a1n tr\u01b0\u1edbc \u0111\u00f3, t\u01b0\u01a1ng t\u1ef1 nh\u01b0 tr\u01b0\u1eddng h\u1ee3p 2 n\u00eau tr\u00ean.<\/p>\n<h2>3. H\u1ea1ch to\u00e1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i<\/h2>\n<p>C\u0103n c\u1ee9 v\u00e0o H\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m n\u00eau tr\u00ean n\u00eau tr\u00ean, B\u00ean b\u00e1n ghi nh\u1eadn T\u00e0i kho\u1ea3n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i (TK 521). B\u00ean mua ha\u0323ch to\u00e1n:<\/p>\n<ul>\n<li>N\u1ebfu h\u00e0ng c\u00f2n t\u1ed3n kho th\u00ec s\u1ed1 ti\u1ec1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 \u0111\u1ec3 ghi Gi\u1ea3m gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho (Theo chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n s\u1ed1 2): C\u00f3 TK 152, 153, 156,&#8230; (Ho\u1eb7c ghi N\u1ee3 b\u1eb1ng s\u1ed1 m); ghi gi\u1ea3m s\u1ed1 thu\u1ebf GTGT: C\u00f3 TK 1331 (Ho\u1eb7c ghi N\u1ee3 b\u1eb1ng s\u1ed1 m); ghi t\u0103ng ti\u1ec1n ho\u1eb7c c\u00f4ng n\u1ee3 ph\u1ea3i tr\u1ea3: N\u1ee3 TK 111, 112, 331 (Ho\u1eb7c ghi C\u00f3 b\u1eb1ng s\u1ed1 m).<\/li>\n<li>N\u1ebfu h\u00e0ng kh\u00f4ng c\u00f2n t\u1ed3n kho th\u00ec s\u1ed1 ti\u1ec1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i \u0111\u01b0\u1ee3c ghi Gi\u1ea3m gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n: C\u00f3 TK 632 (Ho\u1eb7c ghi N\u1ee3 b\u1eb1ng s\u1ed1 m).<\/li>\n<li>N\u1ebfu s\u1ed1 ti\u1ec1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i \u0111\u00e3 \u0111\u01b0a v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh, chi ph\u00ed qu\u1ea3n l\u00fd,&#8230; th\u00ec ghi gi\u1ea3m chi ph\u00ed t\u01b0\u01a1ng \u1ee9ng: C\u00f3 TK 154, 642 (Ho\u1eb7c ghi N\u1ee3 b\u1eb1ng s\u1ed1 m).<\/li>\n<\/ul>\n<p>L\u01b0u \u00fd 1: N\u1ebfu chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i \u0111\u01b0\u1ee3c tr\u1ea3 b\u1eb1ng ch\u1ee9ng t\u1eeb chi, thu, c\u1ea5n tr\u1eeb c\u00f4ng n\u1ee3 (Thu\u1ed9c di\u1ec7n kh\u00f4ng d\u00f9ng h\u00f3a \u0111\u01a1n) th\u00ec b\u00ean b\u00e1n h\u1ea1ch to\u00e1n v\u00e0o T\u00e0i kho\u1ea3n 521.<\/p>\n<ul>\n<li>B\u00ean mua l\u00e0 doanh nghi\u1ec7p th\u00ec kh\u00f4ng ph\u00e2n b\u1ed5 s\u1ed1 ti\u1ec1n chi\u1ebft kh\u1ea5u \u0111\u1ec3 gi\u1ea3m gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho theo chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n s\u1ed1 2 \u201cH\u00e0ng t\u1ed3n kho\u201d, m\u00e0 \u0111\u01b0\u1ee3c xem l\u00e0 kho\u1ea3n thu ph\u1ea3i ch\u1ecbu thu\u1ebf thu nh\u1eadp (TK 711), \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o.<\/li>\n<li>B\u00ean mua l\u00e0 c\u00e1 nh\u00e2n (Ng\u01b0\u1eddi ti\u00eau d\u00f9ng ho\u1eb7c l\u00e0 \u0111\u1ea1i l\u00fd b\u00e1n h\u00e0ng h\u00f3a) th\u00ec b\u00ean b\u00e1n ph\u1ea3i kh\u1ea5u tr\u1eeb (1%) thu\u1ebf TNCN.<\/li>\n<\/ul>\n<p>L\u01b0u \u00fd 2: Kh\u00f4ng \u0111\u01b0\u1ee3c ghi s\u1ed1 \u00e2m tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m.<\/p>\n","protected":false},"excerpt":{"rendered":"<div class='heateorSssClear'><\/div><div  class='heateor_sss_sharing_container heateor_sss_horizontal_sharing' heateor-sss-data-href='https:\/\/htttdn.com\/index.php\/tin-tuc\/cach-viet-hoa-don-hach-toan-ve-chiet-khau-thuong-mai\/'><div class='heateor_sss_sharing_title' style=\"font-weight:bold\" ><\/div><ul class=\"heateor_sss_sharing_ul\"><li style=\"padding:4.2px 0 !important\" class=\"heateor_sss_facebook_like\"><ss class=\"heateor_sss_square_count\">&nbsp;<\/ss><div class=\"fb-like\" 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