{"id":7767,"date":"2022-12-26T14:45:54","date_gmt":"2022-12-26T07:45:54","guid":{"rendered":"https:\/\/fts.com.vn\/?p=7767"},"modified":"2025-11-11T11:30:08","modified_gmt":"2025-11-11T04:30:08","slug":"hach-toan-hang-bieu-tang-dip-le-tet-nhu-the-nao","status":"publish","type":"article","link":"https:\/\/fts.com.vn\/en\/article\/hach-toan-hang-bieu-tang-dip-le-tet-nhu-the-nao\/","title":{"rendered":"H\u1ea0CH TO\u00c1N H\u00c0NG BI\u1ebeU, T\u1eb6NG D\u1ecaP L\u1ec4, T\u1ebeT NH\u01af TH\u1ebe N\u00c0O?"},"content":{"rendered":"<p>&nbsp;<\/p>\n<p><strong><em>C\u00f3 r\u1ea5t nhi\u1ec1u c\u00e1ch \u0111\u1ec3 Doanh nghi\u1ec7p tri \u00e2n kh\u00e1ch h\u00e0ng v\u00e0 nh\u00e2n vi\u00ean c\u1ee7a m\u00ecnh m\u1ed7i d\u1ecbp l\u1ec5, T\u1ebft, m\u1ed9t trong s\u1ed1 \u0111\u00f3 l\u00e0 bi\u1ebfu, t\u1eb7ng h\u00e0ng h\u00f3a, qu\u00e0 c\u00e1p. V\u1eady khi \u0111\u00f3 k\u1ebf to\u00e1n s\u1ebd x\u1eed l\u00fd nh\u01b0 th\u1ebf n\u00e0o v\u1ec1 h\u00f3a \u0111\u01a1n, thu\u1ebf, chi ph\u00ed \u0111\u1ed1i v\u1edbi c\u00e1c qu\u00e0 c\u00e1p n\u00e0y? H\u00e3y c\u00f9ng FTS t\u00ecm hi\u1ec3u c\u00e1ch h\u1ea1ch to\u00e1n h\u00e0ng bi\u1ebfu t\u1eb7ng qua b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y nh\u00e9!<\/em><\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-7768 size-large aligncenter\" src=\"https:\/\/fts.com.vn\/wp-content\/uploads\/2022\/12\/419a0963-64a0-4452-beb1-3234f34ac66a-1024x566.jpg\" alt=\"\" width=\"1024\" height=\"566\" \/><\/p>\n<p><strong>1.C\u00e1c h\u00ecnh th\u1ee9c t\u1eb7ng qu\u00e0 cho kh\u00e1ch h\u00e0ng, nh\u00e2n vi\u00ean<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-7769\" src=\"https:\/\/fts.com.vn\/wp-content\/uploads\/2022\/12\/image-2022-12-26t06-46-40-068z-300x164.png\" alt=\"\" width=\"600\" height=\"327\" \/><\/p>\n<p>M\u1ed9t s\u1ed1 h\u00ecnh th\u1ee9c bi\u1ebfu, t\u1eb7ng nh\u01b0 sau:<\/p>\n<ul>\n<li>Mua h\u00e0ng v\u1ec1 bi\u1ebfu t\u1eb7ng: V\u00ed d\u1ee5 mua hoa t\u1eb7ng sinh nh\u1eadt, mua b\u00e1nh k\u1eb9o, r\u01b0\u1ee3u \u2026\u0111\u1ec3 bi\u1ebfu t\u1eb7ng ng\u00e0y t\u1ebft;<\/li>\n<li>B\u1ed9 qu\u00e0 t\u1eb7ng s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5 do doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t;<\/li>\n<li>Qu\u00e0 thi\u1ebft k\u1ebf ri\u00eang c\u1ee7a doanh nghi\u1ec7p, c\u00f3 k\u1ebft h\u1ee3p in logo c\u00f4ng ty<\/li>\n<li>Qu\u00e0 t\u1eb7ng l\u00e0 phi\u1ebfu mua h\u00e0ng c\u1ee7a 1 s\u1ed1 nh\u00e0 cung c\u1ea5p \u0111\u1ec3 cho kh\u00e1ch h\u00e0ng, nh\u00e2n vi\u00ean c\u00f3 th\u1ec3 \u0111\u1ebfn \u0111\u00f3 mua h\u00e0ng;<\/li>\n<li>Voucher, coupon khuy\u1ebfn m\u1ea1i gi\u1ea3m gi\u00e1, ch\u01b0\u01a1ng tr\u00ecnh t\u00edch lu\u1ef9 \u0111i\u1ec3m \u0111\u1ec3 mua ch\u00ednh s\u1ea3n ph\u1ea9m c\u1ee7a c\u00f4ng ty cung c\u1ea5p\u2026<\/li>\n<li>H\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 cho, bi\u1ebfu, t\u1eb7ng<\/li>\n<\/ul>\n<p><strong>1.1. H\u00e0ng cho, bi\u1ebfu, t\u1eb7ng c\u00f3 ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n kh\u00f4ng?<\/strong><\/p>\n<p>Theo Th\u00f4ng t\u01b0 26\/2015\/TT-BTC (S\u1eeda \u0111\u1ed5i, b\u1ed5 sung Th\u00f4ng t\u01b0 s\u1ed1 39\/2014\/TT-BTC);<\/p>\n<ul>\n<li><strong><em>Theo \u0110i\u1ec3m b, Kho\u1ea3n 7, \u0110i\u1ec1u 3<\/em><\/strong> quy \u0111\u1ecbnh: \u201cNg\u01b0\u1eddi b\u00e1n ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n khi b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, bao g\u1ed3m c\u1ea3 c\u00e1c tr\u01b0\u1eddng h\u1ee3p h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o, h\u00e0ng m\u1eabu; h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 cho, bi\u1ebfu, t\u1eb7ng, trao \u0111\u1ed5i, tr\u1ea3 thay l\u01b0\u01a1ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng (tr\u1eeb h\u00e0ng ho\u00e1 lu\u00e2n chuy\u1ec3n n\u1ed9i b\u1ed9, ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9 \u0111\u1ec3 ti\u1ebfp t\u1ee5c qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t).\u201d<\/li>\n<li><strong><em>Theo kho\u1ea3n 9 \u0110i\u1ec1u 3<\/em><\/strong>: \u201cH\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 cho, bi\u1ebfu, t\u1eb7ng, trao \u0111\u1ed5i, tr\u1ea3 thay l\u01b0\u01a1ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng th\u00ec ph\u1ea3i l\u1eadp ho\u00e1 \u0111\u01a1n GTGT (ho\u1eb7c ho\u00e1 \u0111\u01a1n b\u00e1n h\u00e0ng), tr\u00ean ho\u00e1 \u0111\u01a1n ghi \u0111\u1ea7y \u0111\u1ee7 c\u00e1c ch\u1ec9 ti\u00eau v\u00e0 t\u00ednh thu\u1ebf GTGT nh\u01b0 ho\u00e1 \u0111\u01a1n xu\u1ea5t b\u00e1n h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 cho kh\u00e1ch h\u00e0ng.\u201d<\/li>\n<\/ul>\n<p><strong>1.2. Gi\u00e1 t\u00ednh thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 bi\u1ebfu, t\u1eb7ng<\/strong><\/p>\n<ul>\n<li><strong><em>Theo kho\u1ea3n 3 \u0111i\u1ec1u 7 th\u00f4ng t\u01b0 219\/2013\/TT-BTC<\/em><\/strong>: \u0110\u1ed1i v\u1edbi s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 (k\u1ec3 c\u1ea3 mua ngo\u00e0i ho\u1eb7c do c\u01a1 s\u1edf kinh doanh t\u1ef1 s\u1ea3n xu\u1ea5t)\u00a0d\u00f9ng \u0111\u1ec3 bi\u1ebfu, t\u1eb7ng l\u00e0 gi\u00e1 t\u00ednh thu\u1ebf GTGT c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u00f9ng lo\u1ea1i ho\u1eb7c t\u01b0\u01a1ng \u0111\u01b0\u01a1ng t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh c\u00e1c ho\u1ea1t \u0111\u1ed9ng n\u00e0y;<\/li>\n<li>Th\u00f4ng th\u01b0\u1eddng, gi\u00e1 t\u00ednh thu\u1ebf h\u00f3a \u0111\u01a1n \u0111\u1ea7u ra v\u1edbi b\u1eb1ng gi\u00e1 t\u00ednh thu\u1ebf h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o<\/li>\n<li>Ri\u00eang bi\u1ebfu, t\u1eb7ng gi\u1ea5y m\u1eddi (tr\u00ean gi\u1ea5y m\u1eddi ghi r\u00f5 kh\u00f4ng thu ti\u1ec1n) xem c\u00e1c cu\u1ed9c bi\u1ec3u di\u1ec5n ngh\u1ec7 thu\u1eadt, tr\u00ecnh di\u1ec5n th\u1eddi trang, thi ng\u01b0\u1eddi \u0111\u1eb9p v\u00e0 ng\u01b0\u1eddi m\u1eabu, thi \u0111\u1ea5u th\u1ec3 thao do c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n cho ph\u00e9p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt th\u00ec gi\u00e1 t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng kh\u00f4ng.<\/li>\n<li>Tr\u01b0\u1eddng h\u1ee3p gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 bi\u1ebfu t\u1eb7ng t\u01b0\u01a1ng \u0111\u01b0\u01a1ng tr\u00ean th\u1ecb tr\u01b0\u1eddng l\u00e0 gi\u00e1 \u0111\u00e3 bao g\u1ed3m thu\u1ebf (gi\u00e1 thanh to\u00e1n) th\u00ec quy \u0111\u1ed5i gi\u00e1 thanh to\u00e1n th\u00e0nh gi\u00e1 t\u00ednh thu\u1ebf GTGT theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Kho\u1ea3n 12 \u0110i\u1ec1u 7 Th\u00f4ng t\u01b0 219\/2013\/TT-BTC:<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-7770 aligncenter\" src=\"https:\/\/fts.com.vn\/wp-content\/uploads\/2022\/12\/image-2022-12-26t06-57-17-959z-300x31.png\" alt=\"\" width=\"500\" height=\"51\" \/><\/p>\n<ul>\n<li>Tr\u01b0\u1eddng h\u1ee3p C\u00f4ng ty c\u00f3 th\u1ef1c hi\u1ec7n ch\u01b0\u01a1ng tr\u00ecnh t\u1eb7ng h\u00e0ng m\u1eabu cho kh\u00e1ch h\u00e0ng d\u00f9ng th\u1eed kh\u00f4ng thu ti\u1ec1n, C\u00f4ng ty ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n tr\u00ean h\u00f3a \u0111\u01a1n ph\u1ea3i ghi t\u00ean, s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng h\u00f3a, ghi r\u00f5 l\u00e0 h\u00e0ng h\u00f3a xu\u1ea5t m\u1eabu kh\u00f4ng thu ti\u1ec1n:<\/li>\n<\/ul>\n<p>+ \u0110\u00fang quy \u0111\u1ecbnh v\u1ec1 ph\u00e1p lu\u1eadt th\u01b0\u01a1ng m\u1ea1i, gi\u00e1 t\u00ednh thu\u1ebf b\u1eb1ng kh\u00f4ng (0);<\/p>\n<p>+ Kh\u00f4ng th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt th\u01b0\u01a1ng m\u1ea1i, gi\u00e1 t\u00ednh thu\u1ebf b\u1eb1ng gi\u00e1 s\u1ea3n ph\u1ea9m c\u00f9ng lo\u1ea1i, t\u01b0\u01a1ng \u0111\u01b0\u01a1ng tr\u00ean th\u1ecb tr\u01b0\u1eddng.<\/p>\n<ul>\n<li>H\u00e0ng khuy\u1ebfn m\u1ea1i (kh\u00f4ng k\u00e8m c\u00e1c \u0111i\u1ec1u ki\u1ec7n mua h\u00e0ng):<\/li>\n<\/ul>\n<p>+ \u0110\u1ed1i v\u1edbi s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 khuy\u1ebfn m\u1ea1i th\u00ec ph\u1ea3i \u0111\u0103ng k\u00fd v\u1edbi S\u1edf C\u00f4ng th\u01b0\u01a1ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 th\u01b0\u01a1ng m\u1ea1i, khi \u0111\u00f3 gi\u00e1 t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng kh\u00f4ng (0).<\/p>\n<p>+ N\u1ebfu h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 khuy\u1ebfn m\u1ea1i nh\u01b0ng kh\u00f4ng th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 th\u01b0\u01a1ng m\u1ea1i th\u00ec ph\u1ea3i k\u00ea khai, t\u00ednh n\u1ed9p thu\u1ebf nh\u01b0 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9, bi\u1ebfu, t\u1eb7ng, cho.<\/p>\n<p><strong>1.3. M\u1ee9c ph\u1ea1t n\u1ebfu kh\u00f4ng l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi h\u00e0ng cho, bi\u1ebfu, t\u1eb7ng<\/strong><\/p>\n<p>M\u1ee9c ti\u1ec1n ph\u1ea1t: 500.000 \u0111\u1ed3ng \u0111\u1ebfn 1.500.000 \u0111\u1ed3ng (theo \u0111i\u1ec3m b kho\u1ea3n 2 \u0111i\u1ec1u 24 Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP):<\/p>\n<p>Ph\u1ea1t ti\u1ec1n t\u1eeb 500.000 \u0111\u1ed3ng \u0111\u1ebfn 1.500.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi m\u1ed9t trong c\u00e1c h\u00e0nh vi sau \u0111\u00e2y:<\/p>\n<p>\u201cb) Kh\u00f4ng l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi c\u00e1c h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o, h\u00e0ng m\u1eabu; h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 cho, bi\u1ebfu, t\u1eb7ng, trao \u0111\u1ed5i, tr\u1ea3 thay l\u01b0\u01a1ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng, tr\u1eeb h\u00e0ng h\u00f3a lu\u00e2n chuy\u1ec3n n\u1ed9i b\u1ed9, ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9 \u0111\u1ec3 ti\u1ebfp t\u1ee5c qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t.\u201d<\/p>\n<ul>\n<li>K\u1ebft lu\u1eadn: Nh\u01b0 v\u1eady khi doanh nghi\u1ec7p t\u1eb7ng qu\u00e0 cho c\u00f4ng nh\u00e2n vi\u00ean, kh\u00e1ch h\u00e0ng,\u2026\u0111\u1ec1u ph\u1ea3i l\u00e2p h\u00f3a \u0111\u01a1n nh\u01b0 b\u00e1n h\u00e0ng b\u00ecnh th\u01b0\u1eddng v\u1edbi gi\u00e1 t\u00ednh thu\u1ebf l\u00e0 gi\u00e1 c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u00f9ng lo\u1ea1i ho\u1eb7c t\u01b0\u01a1ng \u0111\u01b0\u01a1ng t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh bi\u1ebfu t\u1eb7ng.<\/li>\n<\/ul>\n<p><strong>2.Quy \u0111\u1ecbnh v\u1ec1 Thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng cho, bi\u1ebfu, t\u1eb7ng<\/strong><\/p>\n<p><strong>2.1. Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/strong><\/p>\n<p><strong>2.1.1. \u0110\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb \u0111i bi\u1ebfu, t\u1eb7ng:<\/strong><\/p>\n<p>Tr\u01b0\u1edbc \u0111\u00e2y, chi ph\u00ed cho, bi\u1ebfu, t\u1eb7ng kh\u00e1ch h\u00e0ng n\u1ebfu v\u01b0\u1ee3t qu\u00e1 15% th\u00ec s\u1ebd t\u00ednh v\u00e0o chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh Thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN. Tuy nhi\u00ean, Lu\u1eadt 71\/2014\/QH13 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung 1 s\u1ed1 \u0111i\u1ec1u lu\u1eadt thu\u1ebf TNDN \u0111\u00e3 b\u00e3i B\u00e3i b\u1ecf <em>\u0111i\u1ec3m m, kho\u1ea3n 2 \u0110i\u1ec1u 9 Lu\u1eadt 32\/2013\/QH13<\/em>; theo \u0111\u00f3 t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf TNDN n\u0103m 2015 chi ph\u00ed qu\u00e0 bi\u1ebfu, t\u1eb7ng n\u1ebfu th\u1ecfa m\u00e3n \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh th\u00ec s\u1ebd \u0111\u01b0\u1ee3c t\u00ednh v\u00e0 chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN.<\/p>\n<p>3 \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a doanh nghi\u1ec7p: Theo \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 s\u1ed1 96\/2015\/TT-BTC quy \u0111\u1ecbnh \u0111i\u1ec1u ki\u1ec7n c\u00e1c kho\u1ea3n chi ph\u00ed \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p:<\/p>\n<p>+ 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;<\/p>\n<p>+ 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;<\/p>\n<p>+ 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.\u201d<\/p>\n<p>Ri\u00eang \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n chi cho, bi\u1ebfu t\u1eb7ng nh\u00e2n vi\u00ean:<\/p>\n<ul>\n<li>Kho\u1ea3n chi l\u1ea5y t\u1eeb ngu\u1ed3n doanh nghi\u1ec7p: Kho\u1ea3n chi c\u00f3 t\u00ednh ch\u1ea5t ph\u00fac l\u1ee3i chi tr\u1ef1c ti\u1ebfp cho ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00f4ng qu\u00e1 01 th\u00e1ng l\u01b0\u01a1ng b\u00ecnh qu\u00e2n th\u1ef1c t\u1ebf th\u1ef1c hi\u1ec7n trong n\u0103m t\u00ednh thu\u1ebf c\u1ee7a doanh nghi\u1ec7p.<\/li>\n<\/ul>\n<p><em>(C\u0103n c\u1ee9 \u0111i\u1ec1u 3, TT25\/2018\/TT-BTC s\u1eeda \u0111\u1ed5i b\u1ed5 sung Th\u00f4ng t\u01b0 78).<\/em><\/p>\n<ul>\n<li>Kho\u1ea3n chi l\u1ea5y ngu\u1ed3n t\u1eeb Qu\u1ef9 ph\u00fac l\u1ee3i: Kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed t\u00ednh thu\u1ebf TNDN.<\/li>\n<\/ul>\n<p><strong>2.1.2. \u0110\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb nh\u1eadn bi\u1ebfu, t\u1eb7ng:<\/strong><\/p>\n<p>Qu\u00e0 bi\u1ebfu, qu\u00e0 t\u1eb7ng b\u1eb1ng ti\u1ec1n, b\u1eb1ng hi\u1ec7n v\u1eadt\u2026 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o Thu nh\u1eadp kh\u00e1c. C\u00e1c kho\u1ea3n thu nh\u1eadp nh\u1eadn \u0111\u01b0\u1ee3c b\u1eb1ng hi\u1ec7n v\u1eadt th\u00ec gi\u00e1 tr\u1ecb c\u1ee7a hi\u1ec7n v\u1eadt \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng gi\u00e1 tr\u1ecb c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 t\u01b0\u01a1ng \u0111\u01b0\u01a1ng t\u1ea1i th\u1eddi \u0111i\u1ec3m nh\u1eadn (theo <em>\u0111i\u1ec1u 7: Thu nh\u1eadp kh\u00e1c Th\u00f4ng t\u01b0 78\/2014\/TT-BTC<\/em>).<\/p>\n<p><strong>2.2. Thu\u1ebf Gi\u00e1 tr\u1ecb gia t\u0103ng<\/strong><\/p>\n<p><strong>2.2.1. \u0110\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb cho bi\u1ebfu, t\u1eb7ng<\/strong><\/p>\n<p>Theo kho\u1ea3n 5, \u0111i\u1ec1u 14 Th\u00f4ng t\u01b0 219\/2013\/TT-BTC: Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng ho\u00e1 (k\u1ec3 c\u1ea3 h\u00e0ng ho\u00e1 mua ngo\u00e0i ho\u1eb7c h\u00e0ng ho\u00e1 do doanh nghi\u1ec7p t\u1ef1 s\u1ea3n xu\u1ea5t) m\u00e0 doanh nghi\u1ec7p s\u1eed d\u1ee5ng \u0111\u1ec3 cho, bi\u1ebfu, t\u1eb7ng, khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o d\u01b0\u1edbi c\u00e1c h\u00ecnh th\u1ee9c, ph\u1ee5c v\u1ee5 cho s\u1ea3n xu\u1ea5t kinh doanh h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf GTGT th\u00ec \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb.<\/p>\n<p>Thu\u1ebf\u00a0GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 s\u1eed d\u1ee5ng cho s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng ch\u1ecbu thu\u1ebf th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb. (Kho\u1ea3n 7, \u0111i\u1ec1u 14, Th\u00f4ng t\u01b0 219). Theo \u0111\u00f3 n\u1ebfu h\u00e0ng bi\u1ebfu, t\u1eb7ng m\u00e0 ph\u1ee5c v\u1ee5 cho s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng ch\u1ecbu thu\u1ebf th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb.<\/p>\n<p>C\u00e1c h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o c\u1ee7a chi ph\u00ed bi\u1ebfu, t\u1eb7ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 10, \u0111i\u1ec1u 1, Th\u00f4ng t\u01b0 26\/2015\/TT-BTC:<\/p>\n<p>+ C\u00f3 h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng h\u1ee3p ph\u00e1p ho\u1eb7c ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng kh\u00e2u nh\u1eadp kh\u1ea9u ho\u1eb7c ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng thay nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i;<\/p>\n<p>+ C\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o t\u1eeb 20 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean.<\/p>\n<p><strong>2.2.2.\u00a0 \u0110\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb nh\u1eadn bi\u1ebfu, t\u1eb7ng<\/strong><\/p>\n<p>Theo\u00a0kho\u1ea3n 10 \u0111i\u1ec1u 1 Th\u00f4ng t\u01b0 26\/2015\/TT-BTC quy \u0111\u1ecbnh, b\u00ean nh\u1eadn h\u00e0ng cho bi\u1ebfu t\u1eb7ng kh\u00f4ng ph\u1ea3i thanh to\u00e1n ti\u1ec1n cho h\u00e0ng bi\u1ebfu t\u1eb7ng nh\u1eadn \u0111\u01b0\u1ee3c, kh\u00f4ng c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n n\u00ean kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT c\u1ee7a h\u00f3a \u0111\u01a1n h\u00e0ng bi\u1ebfu t\u1eb7ng.<\/p>\n<p><strong>2.3. Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/strong><\/p>\n<ul>\n<li>Qu\u00e0 bi\u1ebfu l\u00e0 hi\u1ec7n v\u1eadt:<\/li>\n<\/ul>\n<p>+ Qu\u00e0 t\u1eb7ng kh\u00f4ng ph\u1ea3i \u0111\u0103ng k\u00fd quy\u1ec1n s\u1edf h\u1eefu: tivi, m\u00e1y t\u00ednh, \u0111i\u1ec7n tho\u1ea1i,\u2026<\/p>\n<p>Tr\u01b0\u1eddng h\u01a1\u0323p C\u00f4ng ty t\u1eb7ng qu\u00e0 cho c\u00e1 nh\u00e2n, bao g\u1ed3m c\u1ea3 nh\u00e2n vi\u00ean v\u00e0 kh\u00e1ch h\u00e0ng, n\u1ebfu qu\u00e0 t\u1eb7ng kh\u00f4ng ph\u1ea3i l\u00e0 c\u00e1c t\u00e0i s\u1ea3n ph\u1ea3i \u0111\u0103ng k\u00fd quy\u1ec1n s\u1edf h\u01b0\u0303u, quy\u1ec1n s\u1eed d\u1ee5ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u00e0 kh\u00f4ng thu\u1ed9c c\u00e1c kho\u1ea3n \u0111\u01b0\u1ee3c quy \u0111i\u0323nh t\u1ea1i Kho\u1ea3n 10 \u0110i\u1ec1u 2 Th\u00f4ng t\u01b0 s\u1ed1 111\/2013\/TT-BTC th\u00ec kh\u00f4ng ph\u1ea3i ch\u1ecbu thu\u00ea\u0301 thu nh\u1eadp c\u00e1 nh\u00e2n t\u1eeb nh\u1eadn qu\u00e0 t\u1eb7ng.<\/p>\n<p>+ Qu\u00e0 t\u1eb7ng ph\u1ea3i \u0111\u0103ng k\u00fd quy\u1ec1n s\u1edf h\u1eefu nh\u01b0: xe m\u00e1y, xe \u00f4 t\u00f4, b\u1ea5t \u0111\u1ed9ng s\u1ea3n,\u0111\u1ea5t \u0111ai nh\u00e0 c\u1eeda,\u2026: Ch\u1ecbu thu\u1ebf 10% tr\u00ean ph\u1ea7n gi\u00e1 tr\u1ecb qu\u00e0 bi\u1ebfu, t\u1eb7ng v\u01b0\u1ee3t tr\u00ean 10 tri\u1ec7u \u0111\u1ed3ng m\u1ed7i l\u1ea7n bi\u1ebfu, t\u1eb7ng \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 16 Th\u00f4ng t\u01b0 111\/2013\/TT-BTC.<\/p>\n<ul>\n<li>Qu\u00e0 bi\u1ebfu, t\u1eb7ng l\u00e0 ti\u1ec1n:<\/li>\n<\/ul>\n<p>Tr\u01b0\u1eddng h\u1ee3p c\u00f4ng ty t\u1eb7ng qu\u00e0 nh\u00e2n vi\u00ean b\u1eb1ng ti\u1ec1n th\u00ec \u0111\u01b0\u1ee3c coi nh\u01b0 kho\u1ea3n thu nh\u1eadp c\u1ee7a nh\u00e2n vi\u00ean (chi ti\u1ebft c\u00e1c kho\u1ea3n theo quy \u0111i\u0323nh t\u1ea1i \u0110i\u1ec1u 2 Th\u00f4ng t\u01b0 s\u1ed1 111\/2013\/TT-BTC), \u0111i\u1ec1u n\u00e0y c\u00f3 ngh\u0129a l\u00e0 nh\u00e2n vi\u00ean s\u1ebd ph\u1ea3i t\u00ednh thu\u1ebf TNCN.<\/p>\n<ul>\n<li>C\u00f4ng ty ph\u00e1t h\u00e0nh voucher t\u1eb7ng nh\u00e2n vi\u00ean:<\/li>\n<\/ul>\n<p>C\u00e1c ch\u1ee9ng t\u1eeb n\u00e0y c\u00f3 gi\u00e1 tr\u1ecb nh\u01b0 ti\u1ec1n, \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng nh\u01b0 c\u00f4ng c\u1ee5 thanh to\u00e1n. C\u00f3 2 tr\u01b0\u1eddng h\u1ee3p: (1) t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t h\u00e0nh, ch\u01b0a ph\u1ea3i l\u00e0 ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 n\u00ean C\u00f4ng ty ch\u01b0a ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n v\u00e0 t\u00ednh thu\u1ebf Gi\u00e1 tr\u1ecb gia t\u0103ng. (2) Khi nh\u00e2n vi\u00ean s\u1eed d\u1ee5ng voucher \u0111\u1ec3 mua h\u00e0ng, C\u00f4ng ty m\u1edbi ch\u00ednh th\u1ee9c chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu v\u00e0 l\u1eadp h\u00f3a \u0111\u01a1n, k\u00ea khai thu\u1ebf GTGT v\u00e0 x\u00e1c \u0111\u1ecbnh doanh thu t\u00ednh thu\u1ebf TNDN theo quy \u0111\u1ecbnh C\u0103n c\u1ee9 v\u00e0o h\u00f3a \u0111\u01a1n v\u00e0 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb theo quy \u0111\u1ecbnh n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n.<\/p>\n<p>V\u1ec1 thu\u1ebf TNCN, t\u01b0\u01a1ng t\u1ef1, \u0111\u00e2y l\u00e0 kho\u1ea3n thu nh\u1eadp ch\u1ecbu thu\u1ebf TNCN c\u1ea7n \u0111\u01b0\u1ee3c t\u00ednh cho t\u1eebng ng\u01b0\u1eddi th\u1ee5 h\u01b0\u1edfng khi quy\u1ebft to\u00e1n thu\u1ebf TNCN.<\/p>\n<p><strong>3.H\u1ea1ch to\u00e1n h\u00e0ng bi\u1ebfu, t\u1eb7ng t\u1ea1i b\u00ean t\u1eb7ng nh\u01b0 th\u1ebf n\u00e0o?<\/strong><\/p>\n<p><strong>*Tr\u01b0\u1eddng h\u1ee3p mua h\u00e0ng v\u1ec1 \u0111\u1ec3\u00a0cho, bi\u1ebfu, t\u1eb7ng<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-7772\" src=\"https:\/\/fts.com.vn\/wp-content\/uploads\/2022\/12\/image-2022-12-26t06-58-04-309z-300x265.png\" alt=\"\" width=\"650\" height=\"574\" \/><\/p>\n<p><strong>*Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a d\u00f9ng \u0111\u1ec3 bi\u1ebfu, t\u1eb7ng cho c\u00f4ng nh\u00e2n vi\u00ean d\u00f9ng b\u1eb1ng qu\u1ef9 khen th\u01b0\u1edfng, ph\u00fac l\u1ee3i.\u00a0<\/strong><\/p>\n<p>Khi h\u00e0ng h\u00f3a d\u00f9ng \u0111\u1ec3 bi\u1ebfu, t\u1eb7ng cho c\u00f4ng nh\u00e2n vi\u00ean d\u00f9ng b\u1eb1ng\u00a0qu\u1ef9 khen th\u01b0\u1edfng, ph\u00fac l\u1ee3i c\u1ee7a DN,\u00a0k\u1ebf to\u00e1n h\u1ea1ch to\u00e1n:<\/p>\n<p>N\u01a1\u0323 TK 353: T\u1ed5ng tr\u1ecb gi\u00e1 thanh to\u00e1n.<\/p>\n<p>Co\u0301 TK 511:\u00a0Tr\u1ecb gi\u00e1 h\u00e0ng h\u00f3a \u0111\u1ec3 bi\u1ebfu t\u1eb7ng.<\/p>\n<p>Co\u0301 TK 33311: Ti\u1ec1n thu\u00ea\u0301 GTGT \u0111\u00e2\u0300u ra.<\/p>\n<p>K\u1ebf to\u00e1n ghi nh\u1eadn gi\u00e1 v\u1ed1n, h\u1ea1ch to\u00e1n:<\/p>\n<p>N\u01a1\u0323 TK 632: Gi\u00e1 v\u1ed1n h\u00e0ng h\u00f3a cho bi\u1ebfu, t\u1eb7ng.<\/p>\n<p>Co\u0301 c\u00e1c TK 152, 153, 156, \u2026 :\u00a0Gi\u00e1 v\u1ed1n h\u00e0ng h\u00f3a cho bi\u1ebfu, t\u1eb7ng.<\/p>\n<p><strong>*Tr\u01b0\u1eddng h\u1ee3p\u00a0H\u1ea1ch to\u00e1n h\u00e0ng bi\u1ebfu t\u1eb7ng b\u00ean \u0111\u01b0\u1ee3c nh\u1eadn.\u00a0<\/strong><\/p>\n<p>Khi nh\u1eadn \u0111\u01b0\u1ee3c h\u00e0ng \u0111\u01b0\u1ee3c bi\u1ebfu, t\u1eb7ng, k\u1ebf to\u00e1n h\u1ea1ch to\u00e1n nh\u01b0 sau:<\/p>\n<p>N\u1ee3 TK 156, 242, \u2026T\u1ed5ng gi\u00e1 tr\u1ecb h\u00e0ng bao g\u1ed3m thu\u1ebf GTGT.<\/p>\n<p>C\u00f3 TK 711:\u00a0T\u1ed5ng gi\u00e1 tr\u1ecb h\u00e0ng bao g\u1ed3m thu\u1ebf GTGT.<\/p>\n<p>Tr\u00ean \u0111\u00e2y FTS \u0111\u00e3 t\u1ed5ng h\u1ee3p, chia s\u1ebb nh\u1eefng ki\u1ebfn th\u1ee9c h\u1eefu \u00edch c\u01a1 b\u1ea3n v\u1ec1 x\u1eed l\u00fd k\u1ebf to\u00e1n \u0111\u1ed1i v\u1edbi v\u1edbi chi ph\u00ed qu\u00e0 bi\u1ebfu, t\u1eb7ng.<\/p>\n<p>Hi\u1ec7n nay, k\u1ebf to\u00e1n doanh nghi\u1ec7p c\u00f3 nhi\u1ec1u s\u1ef1 l\u1ef1a ch\u1ecdn \u0111\u1ed1i v\u1edbi c\u00f4ng c\u1ee5 h\u1ed7 tr\u1ee3. Trong \u0111\u00f3, <a href=\"https:\/\/fts.com.vn\/san-pham\/ke-toan-tai-chinh-erp\/\">ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n t\u00e0i ch\u00ednh FTS ERP<\/a>\u00a0\u2013 c\u00f4ng c\u1ee5 h\u1ed7 tr\u1ee3 t\u1ed1i \u01b0u cho k\u1ebf to\u00e1n c\u0169ng nh\u01b0 ban l\u00e3nh \u0111\u1ea1o trong c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd ho\u1ea1t \u0111\u1ed9ng kinh doanh:<\/p>\n<ul>\n<li>T\u1ef1 \u0111\u1ed9ng nh\u1eadp li\u1ec7u ch\u1ee9ng t\u1eeb mua, b\u00e1n h\u00e0ng t\u1eeb h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, import d\u1eef li\u1ec7u t\u1eeb excel gi\u00fap k\u1ebf to\u00e1n ti\u1ebft ki\u1ec7m t\u1ed1i \u0111a th\u1eddi gian<\/li>\n<li>T\u1ef1 \u0111\u1ed9ng t\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u v\u00e0 l\u00ean b\u00e1o c\u00e1o m\u1ed9t c\u00e1ch nhanh ch\u00f3ng, ch\u00ednh x\u00e1c, k\u1ecbp th\u1eddi \u0111\u01b0a ra tham v\u1ea5n cho l\u00e3nh \u0111\u1ea1o doanh nghi\u1ec7p<\/li>\n<li>K\u1ebft chuy\u1ec3n doanh thu, chi ph\u00ed, x\u00e1c \u0111\u1ecbnh l\u00e3i l\u1ed7 nhanh ch\u00f3ng<\/li>\n<\/ul>\n<p>V\u00e0 r\u1ea5t nhi\u1ec1u t\u00ednh n\u0103ng kh\u00e1c, nhanh tay <a href=\"https:\/\/fts.com.vn\/lien-he\/\"><strong>\u0111\u0103ng k\u00fd<\/strong><\/a> ho\u1eb7c li\u00ean h\u1ec7 <strong>024 3748 0398<\/strong> \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n v\u00e0 demo v\u1ec1 <a href=\"https:\/\/fts.com.vn\/\"><strong>ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n<\/strong>.<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>&nbsp; C\u00f3 r\u1ea5t nhi\u1ec1u c\u00e1ch \u0111\u1ec3 Doanh nghi\u1ec7p tri \u00e2n kh\u00e1ch h\u00e0ng v\u00e0 nh\u00e2n vi\u00ean c\u1ee7a m\u00ecnh m\u1ed7i d\u1ecbp l\u1ec5, T\u1ebft, m\u1ed9t trong s\u1ed1 \u0111\u00f3 l\u00e0 bi\u1ebfu, t\u1eb7ng h\u00e0ng h\u00f3a, qu\u00e0 c\u00e1p. V\u1eady khi \u0111\u00f3 k\u1ebf to\u00e1n s\u1ebd x\u1eed l\u00fd nh\u01b0 th\u1ebf n\u00e0o v\u1ec1 h\u00f3a \u0111\u01a1n, thu\u1ebf, chi ph\u00ed \u0111\u1ed1i v\u1edbi c\u00e1c qu\u00e0 c\u00e1p n\u00e0y? [&hellip;]<\/p>\n","protected":false},"featured_media":13572,"template":"","article_category":[10],"class_list":["post-7767","article","type-article","status-publish","has-post-thumbnail","hentry","article_category-ke-toan-tai-chinh"],"_links":{"self":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article\/7767","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article"}],"about":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/types\/article"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media\/13572"}],"wp:attachment":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media?parent=7767"}],"wp:term":[{"taxonomy":"article_category","embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article_category?post=7767"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}