{"id":34370,"date":"2023-12-08T03:59:46","date_gmt":"2023-12-08T03:59:46","guid":{"rendered":"https:\/\/masterskills.org\/blog\/chiet-khau-thuong-mai-trade-discount-la-gi-hach-toan-chiet-khau-thuong-mai.html"},"modified":"2023-12-23T20:56:55","modified_gmt":"2023-12-23T13:56:55","slug":"chiet-khau-thuong-mai-trade-discount-la-gi-hach-toan-chiet-khau-thuong-mai","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/chiet-khau-thuong-mai-trade-discount-la-gi-hach-toan-chiet-khau-thuong-mai.html","title":{"rendered":"Chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i (Trade discount) l\u00e0 g\u00ec? H\u1ea1ch to\u00e1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i"},"content":{"rendered":"
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H\u00ecnh minh h\u1ecda. Ngu\u1ed3n: wallstreetmojo<\/p>\n<\/div>\n<\/div>\n

Chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i (Trade discount)<\/font><\/h2>\n

\u0110\u1ecbnh ngh\u0129a<\/b><\/p>\n

Chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i<\/b> ti\u1ebfng Anh l\u00e0 Trade discount<\/b>.\u00a0Chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i<\/i> (CKTM) l\u00e0 c\u00e1c 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.<\/p>\n

C\u0169ng c\u00f3 th\u1ec3 hi\u1ec3u r\u1eb1ng, chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i l\u00e0 kho\u1ea3n gi\u1ea3m tr\u1eeb ng\u01b0\u1eddi mua \u0111\u01b0\u1ee3c h\u01b0\u1edfng khi mua v\u1edbi s\u1ed1 l\u01b0\u1ee3ng l\u1edbn ho\u1eb7c mua nhi\u1ec1u l\u1ea7n.<\/p>\n

H\u00ecnh th\u1ee9c\u00a0chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i<\/font><\/h3>\n

– Chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i\u00a0theo t\u1eebng l\u1ea7n mua h\u00e0ng\u00a0(Gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n ngay trong l\u1ea7n mua h\u00e0ng \u0111\u1ea7u ti\u00ean)\u00a0<\/p>\n

– Chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i\u00a0sau nhi\u1ec1u l\u1ea7n mua h\u00e0ng\u00a0(Sau nhi\u1ec1u l\u1ea7n mua h\u00e0ng m\u1edbi \u0111\u1ea1t kh\u1ed1i l\u01b0\u1ee3ng h\u01b0\u1edfng chi\u1ebft kh\u1ea5u)<\/p>\n

– Chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i\u00a0sau ch\u01b0\u01a1ng tr\u00ecnh khuy\u1ebfn m\u1ea1i\u00a0(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\u00ec).\u00a0<\/p>\n

H\u1ea1ch to\u00e1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i<\/font><\/h3>\n

K\u1ebf to\u00e1n s\u1eed d\u1ee5ng T\u00e0i kho\u1ea3n 5211 – Chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i \u0111\u1ec3 ph\u1ea3n \u00e1nh kho\u1ea3n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i cho ng\u01b0\u1eddi mua do kh\u00e1ch h\u00e0ng mua h\u00e0ng v\u1edbi kh\u1ed1i l\u01b0\u1ee3ng l\u1edbn nh\u01b0ng ch\u01b0a \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh tr\u00ean h\u00f3a \u0111\u01a1n khi b\u00e1n s\u1ea3n ph\u1ea9m h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 trong k\u00ec.<\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi\u00a0mua h\u00e0ng v\u1edbi kh\u1ed1i l\u01b0\u1ee3ng l\u1edbn\u00a0\u0111\u01b0\u1ee3c h\u01b0\u1edfng chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i, gi\u00e1 b\u00e1n ph\u1ea3n \u00e1nh tr\u00ean h\u00f3a \u0111\u01a1n l\u00e0 gi\u00e1 \u0111\u00e3 gi\u1ea3m gi\u00e1 (\u0111\u00e3 tr\u1eeb chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i) th\u00ec\u00a0kho\u1ea3n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i n\u00e0y kh\u00f4ng \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o TK 521, doanh thu b\u00e1n h\u00e0ng ph\u1ea3n \u00e1nh theo gi\u00e1 \u0111\u00e3 tr\u1eeb chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i.<\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi\u00a0mua h\u00e0ng nhi\u1ec1u l\u1ea7n m\u1edbi \u0111\u1ea1t \u0111\u01b0\u1ee3c l\u01b0\u1ee3ng h\u00e0ng mua \u0111\u01b0\u1ee3c h\u01b0\u1edfng chi\u1ebft kh\u1ea5u\u00a0th\u00ec kho\u1ea3n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i n\u00e0y \u0111\u01b0\u1ee3c\u00a0ghi gi\u1ea3m tr\u1eeb\u00a0v\u00e0o gi\u00e1 b\u00e1n tr\u00ean “h\u00f3a \u0111\u01a1n GTGT” ho\u1eb7c “h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng” l\u1ea7n cu\u1ed1i c\u00f9ng.<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p kh\u00e1ch h\u00e0ng kh\u00f4ng ti\u1ebfp t\u1ee5c mua h\u00e0ng, ho\u1eb7c khi ch\u1ec9 s\u1ed1 chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i ng\u01b0\u1eddi mua \u0111\u01b0\u1ee3c h\u01b0\u1edfng l\u1edbn h\u01a1n s\u1ed1 ti\u1ec1n b\u00e1n h\u00e0ng \u0111\u01b0\u1ee3c ghi tr\u00ean h\u00f3a \u0111\u01a1n l\u1ea7n cu\u1ed1i c\u00f9ng th\u00ec\u00a0ph\u1ea3i chi ti\u1ec1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i cho ng\u01b0\u1eddi mua.<\/p>\n

Kho\u1ea3n CKTM trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p n\u00e0y \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o TK 521. (Th\u00f4ng t\u01b0 s\u1ed1 89\/2002\/TT-BTC ng\u00e0y 09\/10\/2002 c\u1ee7a BTC h\u01b0\u1edbng d\u1eabn h\u1ea1ch to\u00e1n t\u00e0i kho\u1ea3n 521).<\/i><\/p>\n

K\u1ebft lu\u1eadn<\/b><\/p>\n

– Theo h\u01b0\u1edbng d\u1eabn tr\u00ean, chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i \u0111\u00e3 gi\u1ea3m tr\u1eeb v\u00e0o gi\u00e1 b\u00e1n ph\u1ea3n \u1ea3nh tr\u00ean h\u00f3a \u0111\u01a1n (GTGT ho\u1eb7c b\u00e1n h\u00e0ng) th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o t\u00e0i kho\u1ea3n 521 m\u00e0 ph\u1ea3n \u1ea3nh doanh thu b\u00e1n h\u00e0ng theo gi\u00e1 \u0111\u00e3 tr\u1eeb CKTM.<\/p>\n

– N\u1ebfu kh\u00e1ch h\u00e0ng kh\u00f4ng ti\u1ebfp t\u1ee5c mua h\u00e0ng, ho\u1eb7c khi ch\u1ec9 s\u1ed1 CKTM ng\u01b0\u1eddi mua \u0111\u01b0\u1ee3c h\u01b0\u1edfng l\u1edbn h\u01a1n s\u1ed1 ti\u1ec1n b\u00e1n h\u00e0ng \u0111\u01b0\u1ee3c ghi tr\u00ean h\u00f3a \u0111\u01a1n l\u1ea7n cu\u1ed1i c\u00f9ng th\u00ec ph\u1ea3i chi ti\u1ec1n CKTM cho ng\u01b0\u1eddi mua, b\u00ean b\u00e1n l\u1eadp ch\u1ee9ng t\u1eeb chi (kh\u00f4ng l\u1eadp h\u00f3a \u0111\u01a1n) \u0111\u1ec3 ghi nh\u1eadn chi ph\u00ed v\u00e0 \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o t\u00e0i kho\u1ea3n 521; b\u00ean mua l\u1eadp ch\u1ee9ng t\u1eeb thu \u0111\u1ec3 ghi nh\u1eadn thu nh\u1eadp kh\u00e1c.<\/p>\n

(T\u00e0i li\u1ec7u tham kh\u1ea3o:\u00a0Th\u00f4ng t\u01b0 s\u1ed1 89\/2002\/TT-BTC;\u00a0Th\u00f4ng t\u01b0 200\/2014\/TT-BTC)<\/i><\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n Chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i (ti\u1ebfng Anh: Trade discount) l\u00e0 kho\u1ea3n gi\u1ea3m tr\u1eeb ng\u01b0\u1eddi mua \u0111\u01b0\u1ee3c h\u01b0\u1edfng khi mua v\u1edbi s\u1ed1 l\u01b0\u1ee3ng l\u1edbn ho\u1eb7c mua nhi\u1ec1u l\u1ea7n.\n <\/div>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[419],"tags":[],"_links":{"self":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34370"}],"collection":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/comments?post=34370"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34370\/revisions"}],"predecessor-version":[{"id":67989,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34370\/revisions\/67989"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34370"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34370"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34370"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}