{"id":3393,"date":"2020-11-11T10:01:24","date_gmt":"2020-11-11T03:01:24","guid":{"rendered":"https:\/\/gaadvisor.net\/?p=3393"},"modified":"2021-07-20T15:49:23","modified_gmt":"2021-07-20T08:49:23","slug":"huong-dan-cach-xu-ly-va-hach-toan-chi-phi-qua-tang-cho-khach-hang","status":"publish","type":"post","link":"https:\/\/gaadvisor.net\/vi\/nghiep-vu-ke-toan\/quy-dinh-chung\/huong-dan-cach-xu-ly-va-hach-toan-chi-phi-qua-tang-cho-khach-hang\/","title":{"rendered":"<small><small>H\u01b0\u1edbng d\u1eabn c\u00e1ch x\u1eed l\u00fd v\u00e0 h\u1ea1ch to\u00e1n chi ph\u00ed qu\u00e0 t\u1eb7ng cho kh\u00e1ch h\u00e0ng?"},"content":{"rendered":"<p>H\u1eb1ng n\u0103m kho\u1ea3n chi ph\u00ed v\u1ec1 h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 t\u1eb7ng kh\u00e1ch h\u00e0ng, \u0111\u1ed1i t\u00e1c, nh\u00e2n vi\u00ean chi\u1ebfm m\u1ed9t t\u1ef7 l\u1ec7 kh\u00e1 l\u1edbn trong doanh nghi\u1ec7p. Tuy nhi\u00ean, kh\u00f4ng ph\u1ea3i ai c\u0169ng n\u1eafm r\u00f5 nh\u1eefng quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 v\u1ea5n \u0111\u1ec1 n\u00e0y. Nhi\u1ec1u ng\u01b0\u1eddi b\u0103n kho\u0103n r\u1eb1ng: \u201c Khi xu\u1ea5t qu\u00e0 t\u1eb7ng cho kh\u00e1ch c\u00f3 ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n kh\u00f4ng? C\u00f3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb VAT kh\u00f4ng? C\u00f3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN hay kh\u00f4ng?\u201d V\u00ec v\u1eady, trong ph\u1ea1m vi b\u00e0i vi\u1ebft n\u00e0y, GA s\u1ebd chia s\u1ebb v\u1edbi b\u1ea1n c\u00e1ch x\u1eed l\u00fd v\u00e0 h\u1ea1ch to\u00e1n khi xu\u1ea5t h\u00e0ng cho, bi\u1ebfu, t\u1eb7ng nh\u01b0 sau:<\/p>\n<p><strong>C\u0103n c\u1ee9 ph\u00e1p l\u00fd<\/strong><\/p>\n<ul>\n<li>Thu\u1ebf TNDN: Th\u00f4ng t\u01b0 78\/2014\/TT-BTC( \u00e1p d\u1ee5ng n\u0103m 2014); Lu\u1eadt s\u1ed1 71\/2014\/QH13 ( T\u1eeb 01\/01\/2015)<\/li>\n<li>Thu\u1ebf GTGT: Th\u00f4ng t\u01b0 219\/2013\/TT-BTC<\/li>\n<li>H\u00f3a \u0111\u01a1n: Th\u00f4ng t\u01b0 26\/2015\/TT-BTC<\/li>\n<\/ul>\n<h3><strong>1. H\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 d\u1ecbch v\u1ee5 cho, bi\u1ebfu, t\u1eb7ng: <\/strong><\/h3>\n<p><em>\u201c Ng\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 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 \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 <\/em><\/p>\n<p><em>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0( Theo kho\u1ea3n 7, \u0111i\u1ec1u 3 Th\u00f4ng t\u01b0 26\/2015\/TT- BTC)<\/em><\/p>\n<p><strong>Theo quy \u0111\u1ecbnh tr\u00ean, khi xu\u1ea5t h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 \u0111\u1ec3 t\u1eb7ng kh\u00e1ch h\u00e0ng, nh\u00e2n vi\u00ean th\u00ec \u0111\u1ec1u ph\u1ea3i l\u1eadp ho\u00e1 \u0111\u01a1n theo quy \u0111\u1ecbnh:<\/strong><\/p>\n<ul>\n<li>N\u1ebfu gi\u00e1 tr\u1ecb qu\u00e0 t\u1eb7ng t\u1eeb 200.000 \u0111\u1ed3ng tr\u1edf l\u00ean: Th\u00ec C\u00f4ng ty ph\u1ea3i l\u1eadp ri\u00eang ho\u00e1 \u0111\u01a1n cho t\u1eebng ng\u01b0\u1eddi, t\u1eebng kh\u00e1ch h\u00e0ng \u0111\u01b0\u1ee3c nh\u1eadn. ( N\u1ebfu h\u1ecd kh\u00f4ng l\u1ea5y ho\u00e1 \u0111\u01a1n th\u00ec cu\u1ed1i ng\u00e0y l\u1eadp chung m\u1ed9t ho\u00e1 \u0111\u01a1n).<\/li>\n<li>Tr\u01b0\u1eddng h\u1ee3p gi\u00e1 tr\u1ecb qu\u00e0 t\u1eb7ng d\u01b0\u1edbi 200.000 \u0111\u1ed3ng: Th\u00ec C\u00f4ng ty c\u00f3 th\u1ec3 l\u1eadp chung m\u1ed9t ho\u00e1 \u0111\u01a1n k\u00e8m theo b\u1ea3ng k\u00ea danh s\u00e1ch ng\u01b0\u1eddi lao \u0111\u1ed9ng, kh\u00e1ch h\u00e0ng nh\u1eadn qu\u00e0 t\u1eb7ng v\u00e0o cu\u1ed1i ng\u00e0y.<\/li>\n<\/ul>\n<p><strong>2. Gi\u00e1 t\u00ednh thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi h\u00e0ng cho, bi\u1ebfu, t\u1eb7ng: <\/strong><\/p>\n<p><em>\u201c\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) d\u00f9ng \u0111\u1ec3 trao \u0111\u1ed5i, bi\u1ebfu, t\u1eb7ng, cho, tr\u1ea3 thay l\u01b0\u01a1ng, l\u00e0 gi\u00e1 t\u00ednh thu\u1ebf GTGT c\u1ee7a h\u00e0ng ho\u00e1, 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.\u201d <\/em><\/p>\n<p><em>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0( Theo kho\u1ea3n 3, \u0111i\u1ec1u 7 Th\u00f4ng t\u01b0 s\u1ed1 219\/2013\/TT- BTC)<\/em><\/p>\n<p>Theo quy \u0111\u1ecbnh tr\u00ean, \u0111\u1ed1i v\u1edbi s\u1ea3n ph\u1ea9m l\u00e0 h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5, d\u00f9ng \u0111\u1ec3 trao \u0111\u1ed5i, bi\u1ebfu t\u1eb7ng l\u00e0 gi\u00e1 t\u00ednh thu\u1ebf GTGT c\u1ee7a c\u00e1c h\u00e0ng ho\u00e1, 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.<\/p>\n<ul>\n<li>Ngo\u00e0i ra, \u0111\u1ed1i v\u1edbi s\u1ea3n ph\u1ea9m, h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 khuy\u1ebfn m\u1ea1i. Theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 th\u01b0\u01a1ng m\u1ea1i, gi\u00e1 t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng 0. Tr\u1eeb tr\u01b0\u1eddng h\u1ee3p h\u00e0ng ho\u00e1, 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 ho\u00e1, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 bi\u1ebfu, t\u1eb7ng, cho.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h3><strong>3. Thu\u1ebf GTGT c\u1ee7a h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 cho, bi\u1ebfu, t\u1eb7ng:<\/strong><\/h3>\n<p><strong>Kho\u1ea3n 5, \u0111i\u1ec1u 14 Th\u00f4ng t\u01b0 219\/2013\/TT- BTC quy \u0111\u1ecbnh:<\/strong><\/p>\n<p><em>\u201c 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 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.\u201d<\/em><\/p>\n<p>Theo quy \u0111\u1ecbnh tr\u00ean, thu\u1ebf GTGT c\u1ee7a h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 d\u00f9ng cho, bi\u1ebfu, t\u1eb7ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ea7u v\u00e0o v\u00e0 ch\u1ecbu thu\u1ebf GTGT \u0111\u1ea7u ra.<\/p>\n<p>Tuy nhi\u00ean, \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT nh\u01b0 ph\u1ea7n m\u1ec1m, n\u00f4ng s\u1ea3n ch\u01b0a qua ch\u1ebf bi\u1ebfn, \u0111\u00e0o t\u1ea1o, d\u1ea1y ngh\u1ec1,\u2026 n\u1ebfu d\u00f9ng cho bi\u1ebfu, t\u1eb7ng s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o.<\/p>\n<h3><strong>4. Thu\u1ebf TNDN c\u1ee7a h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 cho, bi\u1ebfu, t\u1eb7ng:<\/strong><\/h3>\n<p><strong><em>a. \u0110\u1ed1i v\u1edbi qu\u00e0 t\u1eb7ng kh\u00e1ch h\u00e0ng:<\/em><\/strong><\/p>\n<p><em>\u201c Tr\u1eeb c\u00e1c kho\u1ea3n chi kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb n\u00eau t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c tr\u1eeb m\u1ecdi kho\u1ea3n chi n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/em><\/p>\n<ul>\n<li><em>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.<\/em><\/li>\n<li><em>Kho\u1ea3n chi c\u00f3 \u0111\u1ee7 ho\u00e1 \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/em><\/li>\n<li><em>Kho\u1ea3n chi n\u1ebfu c\u00f3 ho\u00e1 \u0111\u01a1n mua h\u00e0ng ho\u00e1, 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<\/em><\/li>\n<\/ul>\n<p><em>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/em><em>\u00a0\u00a0( Theo \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 s\u1ed1 96\/2015\/TT- BTC)<\/em><\/p>\n<p>Theo quy \u0111\u1ecbnh tr\u00ean chi ph\u00ed mua h\u00e0ng \u0111\u1ec3 cho, bi\u1ebfu, t\u1eb7ng kh\u00e1ch h\u00e0ng l\u00e0 chi ph\u00ed li\u00ean quan t\u1edbi ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh. N\u1ebfu kho\u1ea3n chi ph\u00ed n\u00e0y c\u00f3 \u0111\u1ea7y \u0111\u1ee7 ho\u00e1 \u0111\u01a1n, ch\u1ee9ng t\u1eeb. V\u00e0 c\u00f3 ch\u1ee9ng t\u1eeb ch\u1ee9ng minh thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t \u0111\u1ed1i v\u1edbi nh\u1eefng ho\u00e1 \u0111\u01a1n c\u00f3 t\u1ed5ng gi\u00e1 thanh to\u00e1n t\u1eeb 20 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean th\u00ec \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb.<\/p>\n<h4><strong><em>b. \u0110\u1ed1i v\u1edbi qu\u00e0 t\u1eb7ng cho nh\u00e2n vi\u00ean:<\/em><\/strong><\/h4>\n<p><strong>Theo \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 96\/2015\/TT-BTC s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 6, Th\u00f4ng t\u01b0 78\/2014\/TT-BTC quy \u0111\u1ecbnh v\u1ec1 nh\u1eefng kho\u1ea3n chi \u0111\u01b0\u1ee3c tr\u1eeb nh\u01b0 sau:<\/strong><\/p>\n<p><em>\u201c 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 nh\u01b0: Chi \u0111\u00e1m hi\u1ebfu, h\u1ef7 c\u1ee7a b\u1ea3n th\u00e2n v\u00e0 gia \u0111\u00ecnh ng\u01b0\u1eddi lao \u0111\u1ed9ng; chi ngh\u1ec9 m\u00e1t, chi h\u1ed7 tr\u1ee3 \u0111i\u1ec1u tr\u1ecb; chi h\u1ed7 tr\u1ee3 b\u1ed5 sung ki\u1ebfn th\u1ee9c h\u1ecdc t\u1eadp t\u1ea1i c\u01a1 s\u1edf \u0111\u00e0o t\u1ea1o; chi h\u1ed7 tr\u1ee3 ng\u01b0\u1eddi lao \u0111\u1ed9ng b\u1ecb \u1ea3nh h\u01b0\u1edfng b\u1edfi thi\u00ean tai, \u0111\u1ecbch ho\u1ea1, tai n\u1ea1n, \u1ed1m \u0111au; chi khen th\u01b0\u1edfng con c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 th\u00e0nh t\u00edch t\u1ed1t trong h\u1ecdc t\u1eadp, chi h\u1ed7 tr\u1ee3 chi ph\u00ed \u0111i l\u1ea1i ng\u00e0y l\u1ec5, t\u1ebft cho ng\u01b0\u1eddi lao \u0111\u1ed9ng; chi b\u1ea3o hi\u1ec3m tai n\u1ea1n, b\u1ea3o hi\u1ec3m s\u1ee9c kho\u1ebb, b\u1ea3o hi\u1ec3m t\u1ef1 nguy\u1ec7n kh\u00e1c cho ng\u01b0\u1eddi lao \u0111\u1ed9ng( tr\u1eeb kho\u1ea3n chi mua b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd cho ng\u01b0\u1eddi lao \u0111\u1ed9ng, b\u1ea3o hi\u1ec3m h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n cho ng\u01b0\u1eddi lao \u0111\u1ed9ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt) v\u00e0 nh\u1eefng kho\u1ea3n chi c\u00f3 t\u00ednh ch\u1ea5t ph\u00fac l\u1ee3i kh\u00e1c. T\u1ed5ng s\u1ed1 chi c\u00f3 t\u00ednh ch\u1ea5t ph\u00fac l\u1ee3i n\u00eau tr\u00ean kh\u00f4ng qu\u00e1 01 th\u00e1ng l\u01b0\u01a1ng b\u00ecnh qu\u00e2n th\u1ef1c t\u1ebf trong n\u0103m t\u00ednh thu\u1ebf c\u1ee7a doanh nghi\u1ec7p.\u201d<\/em><\/p>\n<p>Nh\u01b0 v\u1eady, chi ph\u00ed mua qu\u00e0 l\u1ec5, t\u1ebft cho nh\u00e2n vi\u00ean l\u00e0 kho\u1ea3n chi c\u00f3 t\u00ednh ch\u1ea5t ph\u00fac l\u1ee3i. V\u00e0 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb n\u1ebfu \u0111\u00e1p \u1ee9ng 2 \u0111i\u1ec1u ki\u1ec7n sau:<\/p>\n<ul>\n<li>Th\u1ee9 nh\u1ea5t, c\u00e1c kho\u1ea3n chi n\u00e0y ph\u1ea3i c\u00f3 \u0111\u1ea7y \u0111\u1ee7 ho\u00e1 \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p l\u00fd theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. \u0110\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n chi mua h\u00e0ng ho\u00e1, 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( \u0111\u00e3 bao g\u1ed3m thu\u1ebf GTGT). Y\u00eau c\u1ea7u ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t.<\/li>\n<li>Th\u1ee9 hai, t\u1ed5ng s\u1ed1 chi ph\u00ed mua qu\u00e0 cho c\u00f4ng nh\u00e2n vi\u00ean kh\u00f4ng \u0111\u01b0\u1ee3c v\u01b0\u1ee3t qu\u00e1 01 th\u00e1ng l\u01b0\u01a1ng b\u00ecnh qu\u00e2n th\u1ef1c t\u1ebf trong n\u0103m t\u00ednh thu\u1ebf c\u1ee7a doanh nghi\u1ec7p.<\/li>\n<\/ul>\n<p>+ 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:<\/p>\n<p>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<\/p>\n<p>+ Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng kh\u00f4ng \u0111\u1ee7 12 th\u00e1ng th\u00ec:<\/p>\n<p>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=<\/p>\n<p>Trong \u0111\u00f3: Qu\u1ef9 ti\u1ec1n l\u01b0\u01a1ng th\u1ef1c hi\u1ec7n l\u00e0 t\u1ed5ng s\u1ed1 ti\u1ec1n l\u01b0\u01a1ng \u0111\u00e3 chi tr\u1ea3 c\u1ee7a n\u0103m quy\u1ebft to\u00e1n \u0111\u00f3 \u0111\u1ebfn th\u1eddi h\u1ea1n cu\u1ed1i c\u00f9ng n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n theo quy \u0111\u1ecbnh. ( Kh\u00f4ng bao g\u1ed3m s\u1ed1 ti\u1ec1n tr\u00edch l\u1eadp qu\u1ef9 d\u1ef1 ph\u00f2ng ti\u1ec1n l\u01b0\u01a1ng c\u1ee7a n\u0103m tr\u01b0\u1edbc chi trong n\u0103m quy\u1ebft to\u00e1n thu\u1ebf).<\/p>\n<p style=\"text-align: right;\"><em>Xem th\u00eam: <\/em><a href=\"https:\/\/gaadvisor.net\/vi\/nghiep-vu-ke-toan\/thue-thu-nhap-doanh-nghiep-la-gi-cach-tinh-thue-thu-nhap-doanh-nghiep\/\">Thu\u1ebf TNDN v\u00e0 c\u00e1ch t\u00ednh thu\u1ebf TNDN<\/a><\/p>\n<p><strong>5. H\u1ea1ch to\u00e1n h\u00e0ng cho, bi\u1ebfu, t\u1eb7ng:<\/strong><\/p>\n<ul>\n<li>Tr\u01b0\u1eddng h\u1ee3p s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a d\u00f9ng \u0111\u1ec3 bi\u1ebfu t\u1eb7ng kh\u00e1ch h\u00e0ng b\u00ean ngo\u00e0i doanh nghi\u1ec7p, n\u1ebfu mua v\u1ec1 t\u1eb7ng ngay:<\/li>\n<\/ul>\n<p>N\u1ee3 TK 641 ( N\u1ebfu theo th\u00f4ng th\u01b0 200)<\/p>\n<p>N\u1ee3 TK 642 ( N\u1ebfu theo TT 133)<\/p>\n<p>N\u1ee3 TK 133: Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/p>\n<p>C\u00f3 TK 111, 112, 331<\/p>\n<p>C\u00f3 TK 3331<\/p>\n<ul>\n<li>Tr\u01b0\u1eddng h\u1ee3p s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a d\u00f9ng \u0111\u1ec3 bi\u1ebfu t\u1eb7ng kh\u00e1ch h\u00e0ng b\u00ean ngo\u00e0i doanh nghi\u1ec7p. N\u1ebfu DN mua v\u1ec1 nh\u1eadp kho sau \u0111\u00f3 xu\u1ea5t cho bi\u1ebfu t\u1eb7ng:<\/li>\n<li>Khi mua h\u00e0ng v\u1ec1 \u0111\u1ec3 cho, bi\u1ebfu, t\u1eb7ng h\u1ea1ch to\u00e1n nh\u01b0 mua h\u00e0ng b\u00ecnh th\u01b0\u1eddng:<\/li>\n<\/ul>\n<p>N\u1ee3 TK 152, 153, 156<\/p>\n<p>N\u1ee3 TK 1331: Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/p>\n<p>C\u00f3 TK 111, 112, 331<\/p>\n<ul>\n<li>Khi xu\u1ea5t bi\u1ebfu t\u1eb7ng:<\/li>\n<\/ul>\n<p>N\u1ee3 TK 641, 642<\/p>\n<p>C\u00f3 TK 152, 153, 155, 156<\/p>\n<p>C\u00f3 TK 3331<\/p>\n<ul>\n<li>Tr\u01b0\u1eddng h\u1ee3p s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, d\u00f9ng \u0111\u1ec3 bi\u1ebfu t\u1eb7ng cho c\u00e1n b\u1ed9 c\u00f4ng nh\u00e2n vi\u00ean \u0111\u01b0\u1ee3c trang tr\u1ea3i b\u1eb1ng qu\u1ef9 khen th\u01b0\u1edfng ph\u00fac l\u1ee3i:<\/li>\n<\/ul>\n<p>N\u1ee3 TK 353: Qu\u1ef3 khen th\u01b0\u1edfng ph\u00fac l\u1ee3i( T\u1ed5ng gi\u00e1 thanh to\u00e1n)<\/p>\n<p>C\u00f3 TK 511: Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5<\/p>\n<p>C\u00f3 TK 3331: Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p<\/p>\n<ul>\n<li>\u0110\u1ed3ng th\u1eddi ghi nh\u1eadn gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n \u0111\u1ed1i v\u1edbi gi\u00e1 tr\u1ecb s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, NVL d\u00f9ng \u0111\u1ec3 bi\u1ebfu t\u1eb7ng c\u00f4ng nh\u00e2n vi\u00ean v\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng:<\/li>\n<\/ul>\n<p>N\u1ee3 TK 632: Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n<\/p>\n<p>C\u00f3 TK 152, 153, 155, 156<\/p>\n<p>Tr\u00ean \u0111\u00e2y l\u00e0 nh\u1eefng quy \u0111\u1ecbnh v\u1ec1 c\u00e1c chi ph\u00ed li\u00ean quan \u0111\u1ebfn h\u00e0ng bi\u1ebfu, t\u1eb7ng, cho kh\u00e1ch h\u00e0ng, \u0111\u1ed1i t\u00e1c v\u00e0 c\u00f4ng nh\u00e2n vi\u00ean trong doanh nghi\u1ec7p. C\u00f4ng ty TNHH GA Advisor Vi\u1ec7t Nam h\u00e2n h\u1ea1nh \u0111\u1ed3ng h\u00e0nh c\u00f9ng kh\u00e1ch h\u00e0ng trong vi\u1ec7c gi\u1ea3i quy\u1ebft m\u1ecdi v\u1ea5n \u0111\u1ec1 v\u1ec1 h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n v\u00e0 c\u00e1c v\u1ea5n \u0111\u1ec1 ph\u00e1p l\u00fd. H\u00e3y li\u00ean h\u1ec7 v\u1edbi ch\u00fang t\u00f4i \u0111\u1ec3 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n m\u1ed9t c\u00e1ch t\u1ed1t nh\u1ea5t.<\/p>\n<p><strong>\u00a0<\/strong><span style=\"font-size: 10pt;\">C\u00e1c b\u00e0i vi\u1ebft tham kh\u1ea3o: <\/span><\/p>\n<p><span style=\"font-size: 10pt;\"><a href=\"https:\/\/gaadvisor.net\/vi\/nghiep-vu-ke-toan\/thue-thu-nhap-doanh-nghiep-la-gi-cach-tinh-thue-thu-nhap-doanh-nghiep\/\">C\u00e1ch t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/a><\/span><\/p>\n<p><span style=\"font-size: 10pt;\"><a href=\"https:\/\/gaadvisor.net\/vi\/nghiep-vu-ke-toan\/giai-phap-ke-toan-thue-tron-goi-tai-ha-noi\/\">Gi\u1ea3i ph\u00e1p k\u1ebfto\u00e1n tr\u1ecdn g\u00f3i cho c\u00e1c c\u00e1 nh\u00e2n v\u00e0 doanh nghi\u1ec7p<\/a><\/span><\/p>\n<p><span style=\"font-size: 10pt;\"><a href=\"https:\/\/gaadvisor.net\/vi\/nghiep-vu-ke-toan\/bao-cao-thue-la-gi-cac-van-de-lien-quan-den-bao-cao-thue\/\">B\u00e1o c\u00e1o thu\u1ebf l\u00e0 g\u00ec? C\u00e1c v\u1ea5n \u0111\u1ec1 li\u00ean quan \u0111\u1ebfn b\u00e1o c\u00e1o thu\u1ebf<\/a><\/span><\/p>\n<p><span style=\"font-size: 10pt;\"><a href=\"https:\/\/gaadvisor.net\/vi\/?p=3340&amp;preview=true\">Quy \u0111\u1ecbnh v\u1ec1 h\u00e0ng cho, bi\u1ebfu, t\u1eb7ng trong doanh nghi\u1ec7p<\/a><\/span><\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p><em>\u00a0<\/em><\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>H\u1eb1ng n\u0103m kho\u1ea3n chi ph\u00ed v\u1ec1 h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 t\u1eb7ng kh\u00e1ch h\u00e0ng, \u0111\u1ed1i t\u00e1c, nh\u00e2n vi\u00ean chi\u1ebfm m\u1ed9t t\u1ef7 l\u1ec7 kh\u00e1 l\u1edbn trong doanh nghi\u1ec7p. Tuy nhi\u00ean, kh\u00f4ng ph\u1ea3i ai c\u0169ng n\u1eafm r\u00f5 nh\u1eefng quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 v\u1ea5n \u0111\u1ec1 n\u00e0y. Nhi\u1ec1u ng\u01b0\u1eddi b\u0103n kho\u0103n r\u1eb1ng: \u201c Khi xu\u1ea5t qu\u00e0 t\u1eb7ng cho [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":3401,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[145],"tags":[],"class_list":["post-3393","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-quy-dinh-chung"],"_links":{"self":[{"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/posts\/3393\/"}],"collection":[{"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/posts\/"}],"about":[{"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/types\/post\/"}],"author":[{"embeddable":true,"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/users\/2\/"}],"replies":[{"embeddable":true,"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/comments\/?post=3393"}],"version-history":[{"count":8,"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/posts\/3393\/revisions\/"}],"predecessor-version":[{"id":3434,"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/posts\/3393\/revisions\/3434\/"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/media\/3401\/"}],"wp:attachment":[{"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/media\/?parent=3393"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/categories\/?post=3393"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/tags\/?post=3393"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}