{"id":9447,"date":"2024-09-11T16:59:13","date_gmt":"2024-09-11T09:59:13","guid":{"rendered":"https:\/\/fts.com.vn\/?p=9447"},"modified":"2025-11-07T11:12:18","modified_gmt":"2025-11-07T04:12:18","slug":"hach-toan-banh-trung-thu-bieu-tang-khach-hang-nhan-vien","status":"publish","type":"article","link":"https:\/\/fts.com.vn\/en\/article\/hach-toan-banh-trung-thu-bieu-tang-khach-hang-nhan-vien\/","title":{"rendered":"H\u1ea1ch to\u00e1n b\u00e1nh trung thu bi\u1ebfu t\u1eb7ng kh\u00e1ch h\u00e0ng, nh\u00e2n vi\u00ean."},"content":{"rendered":"

 <\/p>\n

H\u00e0ng n\u0103m v\u00e0o m\u1ed7i d\u1ecbp T\u1ebft Trung thu, c\u00e1c c\u00f4ng ty th\u01b0\u1eddng mua b\u00e1nh trung thu \u0111\u1ec3 bi\u1ebfu t\u1eb7ng kh\u00e1ch h\u00e0ng, \u0111\u1ed1i t\u00e1c, hay l\u00e0m qu\u00e0 cho nh\u00e2n vi\u00ean. V\u1eady kho\u1ea3n chi ph\u00ed mua b\u00e1nh trung thu \u0111\u1ec3 bi\u1ebfu t\u1eb7ng \u0111\u00f3 \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n nh\u01b0 th\u1ebf n\u00e0o? C\u00f3 xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111\u1ea7u ra kh\u00f4ng? C\u00f3 \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o chi ph\u00ed kh\u1ea5u tr\u1eeb h\u1ee3p l\u1ec7 kh\u00f4ng? H\u00e3y c\u00f9ng FTS t\u00ecm hi\u1ec3u v\u1ec1 quy tr\u00ecnh, h\u1ea1ch to\u00e1n, ch\u1ee9ng t\u1eeb v\u1ec1 tr\u01b0\u1eddng h\u1ee3p n\u00e0y nh\u00e9!<\/span><\/i><\/p>\n

\"\"<\/p>\n

1.Quy \u0111\u1ecbnh v\u1ec1 ch\u1ee9ng t\u1eeb \u0111\u1ed1i v\u1edbi chi ph\u00ed b\u1ea1n trung thu bi\u1ebfu t\u1eb7ng nh\u00e2n vi\u00ean, kh\u00e1ch h\u00e0ng.\u00a0<\/strong><\/h5>\n

K\u1ebf to\u00e1n c\u1ea7n c\u00f3 nh\u1eefng ch\u1ee9ng t\u1eeb, h\u00f3a \u0111\u01a1n nh\u01b0 sau \u0111\u1ec3 h\u1ea1ch to\u00e1n qu\u00e0 t\u1eb7ng cho kh\u00e1ch h\u00e0ng, nh\u00e2n vi\u00ean, ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0 b\u00e1nh trung thu:<\/span><\/i><\/p>\n

    \n
  • V\u1edbi b\u00e1nh trung thu t\u1eb7ng kh\u00e1ch h\u00e0ng, \u0111\u1ed1i t\u00e1c:\u00a0<\/b><\/li>\n<\/ul>\n

    – H\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o khi mua b\u00e1nh trung thu\u00a0<\/span><\/p>\n

    – H\u1ee3p \u0111\u1ed3ng mua h\u00e0ng<\/span><\/p>\n

    – Ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng – kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t \u0111\u1ed1i v\u1edbi c\u00e1c h\u00f3a \u0111\u01a1n c\u00f3 t\u1ed5ng gi\u00e1 tr\u1ecb s\u1ed1 ti\u1ec1n thanh to\u00e1n t\u1eeb 20 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean (n\u1ebfu c\u00f3).\u00a0<\/span><\/p>\n

    – H\u00f3a \u0111\u01a1n \u0111\u1ea7u ra (khi xu\u1ea5t b\u00e1nh bi\u1ebfu t\u1eb7ng)<\/span><\/p>\n

      \n
    • V\u1edbi b\u00e1nh trung thu t\u1eb7ng nh\u00e2n vi\u00ean, ng\u01b0\u1eddi lao \u0111\u1ed9ng:\u00a0<\/b><\/li>\n<\/ul>\n

      – H\u00f3a \u0111\u01a1n mua b\u00e1nh trung thu<\/span><\/p>\n

      – H\u1ee3p \u0111\u1ed3ng mua h\u00e0ng\u00a0<\/span><\/p>\n

      – Ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng – kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t \u0111\u1ed1i v\u1edbi c\u00e1c h\u00f3a \u0111\u01a1n c\u00f3 t\u1ed5ng gi\u00e1 tr\u1ecb s\u1ed1 ti\u1ec1n thanh to\u00e1n t\u1eeb 20 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean (n\u1ebfu c\u00f3)\u00a0<\/span><\/p>\n

      – C\u00e1c h\u00f3a \u0111\u01a1n \u0111\u1ea7u ra (n\u1ebfu kh\u00f4ng c\u00f3 quy \u0111\u1ecbnh t\u1eb7ng qu\u00e0 trung thu l\u00e0 ph\u00fac l\u1ee3i c\u1ee7a DN trong c\u00e1c h\u1ed3 s\u01a1 li\u00ean quan)<\/span><\/p>\n

      – T\u1edd tr\u00ecnh c\u1ee7a c\u00f4ng \u0111o\u00e0n v\u1ec1 t\u1eb7ng trung thu cho nh\u00e2n vi\u00ean, ng\u01b0\u1eddi lao \u0111\u1ed9ng.\u00a0<\/span><\/p>\n

      – Danh s\u00e1ch nh\u00e2n vi\u00ean \u0111\u01b0\u1ee3c t\u1eb7ng b\u1ea1n trung thu k\u00e8m ch\u1eef k\u00fd c\u1ee7a nh\u00e2n vi\u00ean \u0111\u00e3 nh\u1eadn.\u00a0<\/span><\/p>\n

      – Quy \u0111\u1ecbnh trong quy ch\u1ebf t\u00e0i ch\u00ednh, chi ti\u00eau n\u1ed9i b\u1ed9\u2026 c\u1ee7a doanh nghi\u1ec7p .<\/span><\/p>\n

      2. Mua b\u00e1nh trung thu t\u1eb7ng nh\u00e2n vi\u00ean, kh\u00e1ch h\u00e0ng c\u00f3 c\u1ea7n xu\u1ea5t h\u00f3a \u0111\u01a1n?<\/strong><\/h5>\n

      C\u0103n c\u1ee9 theo c\u00f4ng v\u0103n s\u1ed1 47499\/CTHN-TTHT ng\u00e0y 29\/09\/2022 h\u01b0\u1edbng d\u1eabn v\u1ec1 gi\u00e1 t\u00ednh thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi h\u00e0ng cho, bi\u1ebfu, t\u1eb7ng, C\u1ee5c thu\u1ebf TP HN c\u00f3 \u00fd ki\u1ebfn nh\u01b0 sau:<\/span><\/p>\n

      \u201cC\u00f4ng ty ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 cho, bi\u1ebfu t\u1eb7ng kh\u00e1ch h\u00e0ng, tr\u00ean h\u00f3a \u0111\u01a1n ph\u1ea3i ghi \u0111\u1ea7y \u0111\u1ee7 n\u1ed9p dung theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP. Gi\u00e1 t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 cho, bi\u1ebfu, t\u1eb7ng C\u00f4ng ty th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn t\u1ea1o Kho\u1ea3n 3 \u0110i\u1ec1u 7 Th\u00f4ng t\u01b0 s\u1ed1 219\/2013\/TT-BTC ng\u00e0y 31\/12\/2013 c\u1ee7a B\u1ed9 T\u00e0i Ch\u00ednh\u201d.\u00a0<\/span><\/i><\/p>\n

      Theo \u0110i\u1ec1u 4 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP ban h\u00e0nh ng\u00e0y 19\/10\/2020 quy \u0111\u1ecbnh v\u1ec1 nguy\u00ean t\u1eafc l\u1eadp, qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb c\u00f3 n\u1ebfu:<\/span><\/p>\n

      “Khi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5, ng\u01b0\u1eddi b\u00e1n ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ec3 cho ng\u01b0\u1eddi mua (bao g\u1ed3m c\u1ea3 c\u00e1c tr\u01b0\u1eddng h\u1ee3p 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 v\u00e0 ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9 (tr\u1eeb h\u00e0ng h\u00f3a lu\u00e2n chuy\u1ec3n n\u1ed9i b\u1ed9 \u0111\u1ec3 ti\u1ebfp t\u1ee5 qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t), xu\u1ea5t h\u00e0ng h\u00f3a d\u01b0\u1edbi c\u00e1c h\u00ecnh th\u1ee9c cho vay, cho m\u01b0\u1ee3n ho\u1eb7c ho\u00e0n tr\u1ea3 h\u00e0ng h\u00f3a) v\u00e0 ph\u1ea3i ghi \u0111\u1ea7y \u0111\u1ee7 n\u1ed9i dung theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y, tr\u01b0\u1eddng h\u1ee3p s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed th\u00ec ph\u1ea3i theo \u0111\u1ecbnh d\u1ea1ng chu\u1ea9n d\u1eef li\u1ec7u c\u1ee7a c\u01a1 quan thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 12 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y\u201d<\/span><\/i><\/p>\n

      V\u00ec v\u1eady, trong tr\u01b0\u1eddng h\u1ee3p mua s\u1eafm c\u00e1c s\u1ea3n ph\u1ea9m nh\u01b0 b\u00e1nh trung thu \u0111\u1ec3 t\u1eb7ng cho nh\u00e2n vi\u00ean ho\u1eb7c kh\u00e1ch h\u00e0ng, v\u1eabn c\u1ea7n ph\u1ea3i tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c l\u1eadp h\u00f3a \u0111\u01a1n. \u0110i\u1ec1u n\u00e0y c\u00f3 ngh\u0129a l\u00e0 b\u1ea1n c\u1ea7n xu\u1ea5t h\u00f3a \u0111\u01a1n h\u00e0ng bi\u1ebfu t\u1eb7ng cho c\u00e1c giao d\u1ecbch n\u00e0y theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.\u00a0<\/span><\/p>\n

      3. H\u1ea1ch to\u00e1n nghi\u1ec7p v\u1ee5 li\u00ean quan \u0111\u1ebfn chi ph\u00ed b\u00e1nh trung thu d\u00f9ng \u0111\u1ec3 cho, bi\u1ebfu t\u1eb7ng kh\u00e1ch h\u00e0ng, nh\u00e2n vi\u00ean.\u00a0<\/strong><\/h5>\n

      a. Khi mua b\u00e1nh trung thu:<\/strong><\/p>\n

      N\u1ee3 TK 152, 153, 156,211\u2026<\/span><\/p>\n

      N\u1ee3 TK 133<\/span><\/p>\n

      C\u00f3 TK 111, 112, 131.<\/span><\/p>\n

      b. Khi cho, bi\u1ebfu t\u1eb7ng b\u00e1nh trung thu:<\/strong><\/p>\n

        \n
      • T\u1eb7ng kh\u00e1ch h\u00e0ng b\u00e1nh:<\/span><\/li>\n<\/ul>\n

        Ghi nh\u1eadn chi ph\u00ed:<\/i><\/b><\/p>\n

        N\u1ee3 641 (N\u1ebfu DN \u00e1p d\u1ee5ng theo TT200)<\/span><\/p>\n

        N\u1ee3 6421 (N\u1ebfu DN \u00e1p d\u1ee5ng theo Q\u0110 48)<\/span><\/p>\n

        C\u00f3 TK 152, 153, 156,211\u2026<\/span><\/p>\n

        Doanh nghi\u1ec7p ph\u1ea3i k\u00ea khai thu\u1ebf GTGT \u0111\u1ea7u ra, ghi t\u0103ng ph\u1ea7n ch\u00eanh l\u1ec7ch c\u1ee7a gi\u00e1 v\u1ed1n v\u00e0 gi\u00e1 xu\u1ea5t kho, bi\u1ebfu t\u1eb7ng c\u1ee7a b\u00e1nh trung thu.\u00a0<\/i><\/b><\/p>\n

        N\u1ee3 TK 641<\/span><\/p>\n

        C\u00f3 TK 511: Ch\u00eanh l\u1ec7ch gi\u00e1 xu\u1ea5t bi\u1ebfu t\u1eb7ng l\u1edbn h\u01a1n gi\u00e1 v\u1ed1n (n\u1ebfu c\u00f3)<\/span><\/p>\n

        C\u00f3 TK 3331: Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p (t\u00ednh tr\u00ean gi\u00e1 xu\u1ea5t bi\u1ebfu t\u1eb7ng)<\/span><\/p>\n

        Khi cho, bi\u1ebfu t\u1eb7ng nh\u00e2n vi\u00ean:\u00a0<\/i><\/b><\/p>\n

        Chi ph\u00ed \u0111\u1ec3 mua b\u00e1nh trung thu t\u1eb7ng c\u00e1n b\u1ed9, c\u00f4ng nh\u00e2n vi\u00ean \u0111\u01b0\u1ee3c l\u1ea5y t\u1eeb Qu\u1ef9 khen th\u01b0\u1edfng, Ph\u00fac l\u1ee3i.<\/span><\/p>\n

        Ghi nh\u1eadn doanh thu \u0111\u01b0\u1ee3c tr\u1ea3 t\u1eeb qu\u1ef9 khen th\u01b0\u1edfng, ph\u00fac l\u1ee3i c\u1ee7a doanh nghi\u1ec7p:<\/i><\/b><\/p>\n

        N\u1ee3 TK 353: Qu\u1ef9 khen th\u01b0\u1edfng, ph\u00fac l\u1ee3i (t\u1ed5ng gi\u00e1 thanh to\u00e1n)<\/span><\/p>\n

        C\u00f3 TK 511: Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5.\u00a0<\/span><\/p>\n

        C\u00f3 TK 3331: Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p.\u00a0<\/span><\/p>\n

        Ghi nh\u1eadn gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n \u0111\u1ed1i v\u1edbi b\u00e1nh trung thu d\u00f9ng \u0111\u1ec3 bi\u1ebfu, t\u1eb7ng c\u00f4ng nh\u00e2n vi\u00ean v\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng.\u00a0<\/i><\/b><\/p>\n

        N\u1ee3 TK 632: Gi\u00e1 v\u1ed1n b\u00e1n h\u00e0ng.\u00a0<\/span><\/p>\n

        C\u00f3 TK 152, 153, 155, 156.\u00a0<\/span><\/p>\n

        Tr\u00ean \u0111\u00e2y FTS \u0111\u00e3 t\u1ed5ng h\u1ee3p nh\u1eefng th\u00f4ng tin \u0111\u00e1ng l\u01b0u \u00fd nh\u1ea5t v\u1ec1 c\u00e1c tr\u01b0\u1eddng h\u1ee3p xu\u1ea5t h\u00f3a \u0111\u01a1n, x\u1eed l\u00fd v\u00e0 h\u1ea1ch to\u00e1n chi ph\u00ed mua b\u00e1nh trung thu \u0111\u1ec3 cho, bi\u1ebfu t\u1eb7ng kh\u00e1ch h\u00e0ng, nh\u00e2n vi\u00ean. Hy v\u1ecdng nh\u1eefng th\u00f4ng tin n\u00e0y s\u1ebd h\u1eefu \u00edch trong nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n c\u1ee7a Anh\/ Ch\u1ecb.\u00a0<\/em><\/p>\n

        B\u00ean c\u1ea1nh \u0111\u00f3, trong b\u1ed1i c\u1ea3nh ng\u00e0nh Thu\u1ebf \u0111ang t\u0103ng c\u01b0\u1eddng gi\u00e1m s\u00e1t h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, ch\u1ed1ng gian l\u1eadn thu\u00ea , \u0111\u1ed3ng th\u1eddi c\u00f4ng b\u1ed1 danh s\u00e1ch 524 doanh nghi\u1ec7p r\u1ee7i ro v\u1ec1 h\u00f3a \u0111\u01a1n theo c\u00f4ng v\u0103n 1798\/TCT-TTKT 2023, k\u1ebf to\u00e1n c\u1ea7n l\u01b0u \u00fd x\u00e1c minh k\u1ef9 t\u00ednh minh b\u1ea1ch v\u1ec1 h\u00f3a \u0111\u01a1n \u0111\u1ec3 b\u1ea3o v\u1ec7 doanh nghi\u1ec7p tr\u01b0\u1edbc c\u00e1c v\u1ecb ph\u1ea1m, tr\u00e1nh g\u00e2u ra c\u00e1c thi\u1ec7t h\u1ea1i v\u1ec1 thu\u1ebf.<\/p>\n

        Ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n FTS gi\u1ea3i ph\u00e1p t\u1ed1i \u01b0u cho m\u1ecdi lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p:<\/p>\n

          \n
        • T\u00edch h\u1ee3p \u0111\u1ea7y \u0111\u1ee7 t\u00ednh n\u0103ng, t\u1ef1 \u0111\u1ed9ng h\u1ea1ch to\u00e1n<\/li>\n
        • D\u1ec5 d\u00e0n ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n, qu\u1ea3n l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed nhanh ch\u00f3ng.<\/li>\n
        • T\u00edch h\u1ee3p \u0111\u01b0\u1ee3c v\u1edbi c\u00e1c ph\u1ea7n \u1ec1m k\u1ebf to\u00e1n, ph\u1ea7n m\u1ec1m b\u00e1n h\u00e0ng,…<\/li>\n
        • B\u1ea3o m\u1eadt th\u00f4ng tin, an to\u00e0n khi s\u1eed d\u1ee5ng.<\/li>\n<\/ul>\n

          H\u00e3y \u0111\u0103ng k\u00fd v\u00e0 \u0111\u1ec3 l\u1ea1i th\u00f4ng tin, \u0111\u1ed9i ng\u0169 chuy\u00ean vi\u00ean FTS s\u1ebd li\u00ean h\u1ec7 v\u1edbi b\u1ea1n ngay \u0111\u1ec3 t\u01b0 v\u1ea5n, h\u1ed7 tr\u1ee3 b\u1ea1n th\u00f4ng tin s\u1ea3n ph\u1ea9m v\u00e0 c\u00e1c ch\u01b0\u01a1ng tr\u00ecnh \u01b0u \u0111\u00e3i.\u00a0<\/em><\/p>\n

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            H\u00e0ng n\u0103m v\u00e0o m\u1ed7i d\u1ecbp T\u1ebft Trung thu, c\u00e1c c\u00f4ng ty th\u01b0\u1eddng mua b\u00e1nh trung thu \u0111\u1ec3 bi\u1ebfu t\u1eb7ng kh\u00e1ch h\u00e0ng, \u0111\u1ed1i t\u00e1c, hay l\u00e0m qu\u00e0 cho nh\u00e2n vi\u00ean. V\u1eady kho\u1ea3n chi ph\u00ed mua b\u00e1nh trung thu \u0111\u1ec3 bi\u1ebfu t\u1eb7ng \u0111\u00f3 \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n nh\u01b0 th\u1ebf n\u00e0o? C\u00f3 xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111\u1ea7u ra kh\u00f4ng? […]<\/p>\n","protected":false},"featured_media":13454,"template":"","article_category":[10],"class_list":["post-9447","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\/9447","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\/13454"}],"wp:attachment":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media?parent=9447"}],"wp:term":[{"taxonomy":"article_category","embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article_category?post=9447"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}