{"id":8700,"date":"2023-11-15T16:51:01","date_gmt":"2023-11-15T09:51:01","guid":{"rendered":"https:\/\/fts.com.vn\/?p=8700"},"modified":"2025-11-27T11:27:36","modified_gmt":"2025-11-27T04:27:36","slug":"chiet-khau-thanh-toan-va-hach-toan","status":"publish","type":"article","link":"https:\/\/fts.com.vn\/en\/article\/chiet-khau-thanh-toan-va-hach-toan\/","title":{"rendered":"Chi\u1ebft kh\u1ea5u thanh to\u00e1n v\u00e0 h\u1ea1ch to\u00e1n"},"content":{"rendered":"

Chi\u1ebft kh\u1ea5u thanh to\u00e1n l\u00e0 g\u00ec? C\u00e1ch h\u1ea1ch to\u00e1n chi\u1ebft kh\u1ea5u thanh to\u00e1n chi ti\u1ebft, ch\u00ednh x\u00e1c nh\u1ea5t th\u1ef1c hi\u1ec7n nh\u01b0 th\u1ebf n\u00e0o v\u1eabn \u0111ang l\u00e0 th\u1eafc m\u1eafc c\u1ee7a kh\u00f4ng \u00edt doanh nghi\u1ec7p hi\u1ec7n nay. H\u00e3y c\u00f9ng FTS gi\u1ea3i \u0111\u00e1p nh\u1eefng v\u1ea5n \u0111\u1ec1 tr\u00ean qua b\u00e0i vi\u1ebft d\u01b0\u1edbi n\u00e0y nh\u00e9!<\/span><\/em><\/p>\n

1. Chi\u1ebft kh\u1ea5u thanh to\u00e1n l\u00e0 g\u00ec?<\/strong><\/h4>\n

Tr\u01b0\u1edbc khi t\u00ecm hi\u1ec3u v\u1ec1 h\u1ea1ch to\u00e1n chi\u1ebft kh\u1ea5u thanh to\u00e1n theo TT200, ch\u00fang ta ph\u1ea3i hi\u1ec3u \u0111\u01b0\u1ee3c chi\u1ebft kh\u1ea5u thanh to\u00e1n l\u00e0 g\u00ec?\u00a0<\/span><\/em><\/p>\n

Chi\u1ebft kh\u1ea5u thanh to\u00e1n<\/strong> l\u00e0 kho\u1ea3n ti\u1ec1n ng\u01b0\u1eddi b\u00e1n gi\u1ea3m tr\u1eeb cho ng\u01b0\u1eddi mua, do ng\u01b0\u1eddi mua thanh to\u00e1n ti\u1ec1n mua h\u00e0ng tr\u01b0\u1edbc th\u1eddi h\u1ea1n theo h\u1ee3p \u0111\u1ed3ng.<\/span><\/p>\n

Chi\u1ebft kh\u1ea5u thanh to\u00e1n (Payment discount) \u0111\u01b0\u1ee3c di\u1ec5n ra th\u01b0\u1eddng xuy\u00ean gi\u1eefa kh\u00e1ch h\u00e0ng v\u1edbi doanh nghi\u1ec7p. Vi\u1ec7c th\u1ef1c hi\u1ec7n c\u00e1c kho\u1ea3n chi\u1ebft kh\u1ea5u thanh to\u00e1n \u0111\u01b0\u1ee3c d\u1ef1a tr\u00ean s\u1ed1 ph\u1ea7n tr\u0103m \u0111\u01b0\u1ee3c chi\u1ebft kh\u1ea5u, \u0111i\u1ec1u ki\u1ec7n thanh to\u00e1n ti\u1ec1n mua h\u00e0ng tr\u01b0\u1edbc th\u1eddi h\u1ea1n h\u1ee3p \u0111\u1ed3ng.\u00a0<\/span><\/p>\n

Chi\u1ebft kh\u1ea5u thanh to\u00e1n >< Chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i.<\/span><\/p>\n

Theo chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n s\u1ed1 14-Doanh thu v\u00e0 thu nh\u1eadp kh\u00e1c (VAS14), chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i \u0111\u01b0\u1ee3c hi\u1ec3u nh\u01b0 sau: Chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i l\u00e0 kho\u1ea3n doanh nghi\u1ec7p b\u00e1n gi\u1ea3m gi\u00e1 ni\u00eam y\u1ebft cho kh\u00e1ch h\u00e0ng mua h\u00e0ng v\u1edbi kh\u1ed1i l\u01b0\u1ee3ng l\u1edbn.\u00a0<\/span><\/p>\n

Chi\u1ebft kh\u1ea9u th\u01b0\u01a1ng m\u1ea1i: Kho\u1ea3n ti\u1ec1n \u0111\u01b0\u1ee3c gi\u1ea3m khi <\/span>ng\u01b0\u1eddi mua th\u1ef1c hi\u1ec7n mua h\u00e0ng v\u1edbi s\u1ed1 l\u01b0\u1ee3ng l\u1edbn<\/b><\/p>\n

Chi\u1ebft kh\u1ea5u thanh to\u00e1n: Kho\u1ea3n ti\u1ec1n \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb khi ng\u01b0\u1eddi mua <\/span>thanh to\u00e1n ti\u1ec1n h\u00e0ng tr\u01b0\u1edbc h\u1ea1n quy \u0111\u1ecbnh <\/b>t\u1ea1i h\u1ee3p \u0111\u1ed3ng.\u00a0<\/span><\/p>\n

Theo Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n s\u1ed1 14, Chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i l\u00e0 kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu, c\u00f2n chi\u1ebft kh\u1ea5u thanh to\u00e1n l\u00e0 m\u1ed9t kho\u1ea3n chi ph\u00ed t\u00e0i ch\u00ednh v\u1edbi b\u00ean b\u00e1n.\u00a0<\/span><\/p>\n

\"C\u00e1ch<\/p>\n

2. H\u1ea1ch to\u00e1n chi\u1ebft kh\u1ea5u thanh to\u00e1n.\u00a0<\/strong><\/h4>\n

Trong tr\u01b0\u1eddng h\u1ee3p c\u00f3 chi\u1ebft kh\u1ea5u thanh to\u00e1n, ng\u01b0\u1eddi b\u00e1n l\u1eadp phi\u1ebfu chi, ng\u01b0\u1eddi mua l\u1eadp phi\u1ebfu thu \u0111\u1ec3 tr\u1ea3 v\u00e0 nh\u1eadn kho\u1ea3n chi ti\u1ebft thanh to\u00e1n. C\u0103n c\u1ee9 v\u00e0o phi\u1ebfu thu, chi 2 b\u00ean h\u1ea1ch to\u00e1n chi\u1ebft kh\u1ea5u thanh to\u00e1n nh\u01b0 sau:<\/span><\/p>\n

2.1. \u0110\u1ed1i v\u1edbi b\u00e1n h\u00e0ng:\u00a0<\/strong><\/p>\n

C\u0103n c\u1ee9 v\u00e0o phi\u1ebfu chi, s\u1ed1 ti\u1ec1n chi\u1ebft kh\u1ea5u thanh to\u00e1n ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi mua khi ng\u01b0\u1eddi mua thanh to\u00e1n tr\u01b0\u1edbc th\u1eddi h\u1ea1n quy \u0111\u1ecbnh v\u00e0 tr\u1eeb v\u00e0o kho\u1ea3n n\u1ee3 ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng, \u0111\u1ecbnh kho\u1ea3n:<\/span><\/p>\n

N\u1ee3 TK 635: Chi ph\u00ed t\u00e0i ch\u00ednh (S\u1ed1 ti\u1ec1n chi\u1ebft kh\u1ea5u thanh to\u00e1n)<\/span><\/p>\n

C\u00f3 TK 131: Ph\u1ea3i thu c\u1ee7a kh\u00e1ch<\/span><\/p>\n

C\u00f3 TK 111, 112<\/span><\/p>\n

2.2. \u0110\u1ed1i v\u1edbi b\u00ean mua:<\/strong><\/p>\n

C\u0103n c\u1ee9 v\u00e0o phi\u1ebfu thu, n\u1ebfu \u0111\u01b0\u1ee3c h\u01b0\u1edfng chi\u1ebft kh\u1ea5u thanh to\u00e1n th\u00ec khaorn chi\u1ebft kh\u1ea5u thanh to\u00e1n th\u1ef1c t\u1ebf \u0111\u01b0\u1ee3c nh\u1eadn t\u1eeb b\u00ean b\u00e1n s\u1ebd ghi nh\u1eadn v\u00e0o doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh, \u0111\u1ecbnh kho\u1ea3n :\u00a0<\/span><\/p>\n

N\u1ee3 TK 331: Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n\u00a0<\/span><\/p>\n

N\u1ee3 TK 111, 112<\/span><\/p>\n

C\u00f3 TK 515: Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh (Chi\u1ebft kh\u1ea5u thanh to\u00e1n \u0111\u01b0\u1ee3c nh\u1eadn)<\/span><\/p>\n

3. Quy \u0111\u1ecbnh v\u1ec1 chi\u1ebft kh\u1ea5u thanh to\u00e1n:\u00a0<\/strong><\/h4>\n

Sau khi mua h\u00e0ng, b\u1ea1n thanh to\u00e1n ti\u1ec1n h\u00e0ng tr\u01b0\u1edbc th\u1eddi h\u1ea1n \u0111\u01b0\u1ee3c cam k\u1ebft trong h\u1ee3p \u0111\u1ed3ng. Theo th\u1ecfa thu\u1eadn, b\u1ea1n s\u1ebd \u0111\u01b0u\u1ecdc m\u1ed9t kho\u1ea3n chi\u1ebft kh\u1ea5u thanh to\u00e1n s\u1ebd kh\u00f4ng li\u00ean quan g\u00ec \u0111\u1ebfn gi\u00e1 b\u00e1n, m\u00e0 thu\u1ed9c v\u00e0o ph\u1ea7n chi ph\u00ed t\u00e0i ch\u00ednh c\u1ee7a hai b\u00ean \u0111\u1ec3 c\u00f9ng th\u00fac \u0111\u1ea9y ph\u00e1t tri\u1ec3n kinh doanh. V\u00ec v\u1eady, c\u1ea7n tu\u00e2n th\u1ee7 theo quy \u0111\u1ecbnh:<\/span><\/p>\n

\"D\u00f2ng<\/p>\n

3.1. H\u00f3a \u0111\u01a1n:<\/strong><\/p>\n

Tr\u00ean h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng tuy\u1ec7t \u0111\u1ed1i kh\u00f4ng ghi nh\u1eadn kho\u1ea3n chi\u1ebft kh\u1ea5u thanh to\u00e1n n\u00e0y \u0111\u1ec3 gi\u1ea3m gi\u00e1 cho kh\u00e1ch h\u00e0ng.\u00a0<\/span><\/p>\n

3.2. Ch\u1ee9ng t\u1eeb \u0111\u1ec3 th\u1ef1c hi\u1ec7n chi\u1ebft kh\u1ea5u thanh to\u00e1n:<\/strong><\/p>\n

\u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi b\u00e1n l\u00e0 phi\u1ebfu chi, \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi mua l\u00e0 phi\u1ebfu thu. C\u0103n c\u1ee9 v\u00e0o nh\u1eefng ch\u1ee9ng t\u1eeb n\u00e0y \u0111\u1ec3 h\u1ea1ch to\u00e1n v\u00e0 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh thu\u1ebf TNDN.\u00a0<\/span><\/p>\n

3.3. Kho\u1ea3n chi\u1ebft kh\u1ea5u thanh to\u00e1n:<\/strong><\/p>\n

\u0110\u01b0\u1ee3c t\u00ednh tr\u00ean s\u1ed1 ti\u1ec1n kh\u00e1ch h\u00e0ng ph\u1ea3i thanh to\u00e1n bao g\u1ed3m c\u1ea3 thu\u1ebf GTGT. Kho\u1ea3n n\u00e0y s\u1ebd \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed t\u00e0i ch\u00ednh c\u1ea3u c\u00f4ng ty.\u00a0<\/span><\/p>\n

3.4. Thu\u1ebf TNCN:<\/strong><\/p>\n