{"id":8389,"date":"2023-11-29T19:32:11","date_gmt":"2023-11-29T19:32:11","guid":{"rendered":"https:\/\/masterskills.org\/blog\/thue-theo-ti-le-percentage-lease-la-gi-dac-diem-va-hach-toan-vao-bao-cao.html"},"modified":"2023-12-21T14:19:53","modified_gmt":"2023-12-21T07:19:53","slug":"thue-theo-ti-le-percentage-lease-la-gi-dac-diem-va-hach-toan-vao-bao-cao","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/thue-theo-ti-le-percentage-lease-la-gi-dac-diem-va-hach-toan-vao-bao-cao.html","title":{"rendered":"Thu\u00ea theo t\u1ec9 l\u1ec7 (Percentage Lease) l\u00e0 g\u00ec? \u0110\u1eb7c \u0111i\u1ec3m v\u00e0 h\u1ea1ch to\u00e1n v\u00e0o b\u00e1o c\u00e1o"},"content":{"rendered":"<div class=\"vnbcbc-body vceditor-content wi-active\" data-role=\"content\">\n<figure class=\"VCSortableInPreviewMode\">\n<div><\/div><figcaption class=\"PhotoCMS_Caption\">\n<p data-placeholder=\"[nh\u1eadp ch\u00fa th\u00edch]\">(\u1ea2nh minh h\u1ecda: hobbs-black)<\/p>\n<\/figcaption><\/figure>\n<h2><font style=\"line-height: 22px;font-size: 22px\"><font color=\"#3d85c6\">Thu\u00ea theo t\u1ec9 l\u1ec7<\/font><\/font><\/h2>\n<p><b>Kh\u00e1i ni\u1ec7m<\/b><\/p>\n<p><b>Thu\u00ea theo t\u1ec9 l\u1ec7<\/b> trong ti\u1ebfng Anh l\u00e0 <b>Percentage Lease<\/b>.<\/p>\n<p><b>Thu\u00ea theo t\u1ec9 l\u1ec7<\/b> l\u00e0 m\u1ed9t lo\u1ea1i h\u00ecnh cho thu\u00ea m\u00e0 ng\u01b0\u1eddi thu\u00ea ph\u1ea3i tr\u1ea3 ti\u1ec1n thu\u00ea theo gi\u00e1 c\u01a1 b\u1ea3n c\u1ed9ng v\u1edbi m\u1ed9t t\u1ec9 l\u1ec7 ph\u1ea7n tr\u0103m doanh thu ki\u1ebfm \u0111\u01b0\u1ee3c khi kinh doanh t\u1ea1i c\u01a1 s\u1edf cho thu\u00ea.<\/p>\n<p>Thu\u00ea theo t\u1ec9 l\u1ec7 l\u00e0 thu\u1eadt ng\u1eef \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng trong ng\u00e0nh b\u1ea5t \u0111\u1ed9ng s\u1ea3n th\u01b0\u01a1ng m\u1ea1i. M\u1ed9t h\u1ee3p \u0111\u1ed3ng cho thu\u00ea t\u1ec9 l\u1ec7 th\u01b0\u1eddng l\u00e0m gi\u1ea3m l\u00e3i su\u1ea5t c\u01a1 b\u1ea3n cho b\u00ean thu\u00ea v\u00e0 t\u1ea1o \u0111i\u1ec1u ki\u1ec7n ti\u1ec1m n\u0103ng t\u0103ng th\u00eam cho b\u00ean cho thu\u00ea.<\/p>\n<h3><font style=\"line-height: 22px;font-size: 22px\" color=\"#3d85c6\">\u0110\u1eb7c \u0111i\u1ec3m c\u1ee7a Thu\u00ea theo t\u1ec9 l\u1ec7<\/font><\/h3>\n<p>Ti\u1ec1n<b> thu\u00ea theo t\u1ec9 l\u1ec7 <\/b>c\u00f3 hai th\u00e0nh ph\u1ea7n, ti\u1ec1n thu\u00ea c\u01a1 b\u1ea3n (hay ti\u1ec1n thu\u00ea t\u1ed1i thi\u1ec3u) v\u00e0 t\u1ec9 l\u1ec7 ph\u1ea7n tr\u0103m c\u1ee7a t\u1ed5ng doanh thu h\u00e0ng th\u00e1ng ho\u1eb7c h\u00e0ng n\u0103m \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n t\u1ea1i t\u00e0i s\u1ea3n \u0111\u00f3.<\/p>\n<p>B\u00ean thu\u00ea c\u00f3 th\u1ec3 th\u1ea5y h\u1ee3p \u0111\u1ed3ng  thu\u00ea theo t\u1ec9 l\u1ec7 n\u00e0y h\u1ea5p d\u1eabn, v\u00ec n\u00f3 l\u00e0m gi\u1ea3m\u00a0chi ph\u00ed c\u1ed1 \u0111\u1ecbnh, l\u00e0 chi ph\u00ed th\u01b0\u1eddng chi\u1ebfm t\u1ec9 l\u1ec7 l\u1edbn trong chi ph\u00ed v\u1eadn h\u00e0nh, v\u00e0 b\u00ean cho thu\u00ea c\u00f3 \u0111\u01b0\u1ee3c m\u1ed9t s\u1ed1 ti\u1ec1m n\u0103ng v\u01b0\u1ee3t tr\u1ed9i so v\u1edbi m\u1ed9t h\u1ee3p \u0111\u1ed3ng thu\u00ea th\u00f4ng th\u01b0\u1eddng c\u00f3 th\u1ec3 mang l\u1ea1i.<\/p>\n<p>Ngo\u00e0i ra, t\u1ec9 l\u1ec7 cho thu\u00ea s\u1ebd \u0111i\u1ec1u ch\u1ec9nh l\u1ee3i \u00edch c\u1ee7a c\u1ea3 b\u00ean thu\u00ea v\u00e0 b\u00ean cho thu\u00ea. B\u1eb1ng c\u00e1ch cung c\u1ea5p m\u1ed9t v\u1ecb tr\u00ed mong mu\u1ed1n v\u00e0 d\u1ecbch v\u1ee5 b\u1ea3o tr\u00ec cho ng\u01b0\u1eddi thu\u00ea, b\u00ean cho thu\u00ea s\u1ebd c\u1ea3i thi\u1ec7n h\u00ecnh \u1ea3nh c\u1ee7a b\u00ean thu\u00ea, thu h\u00fat nhi\u1ec1u ng\u01b0\u1eddi gh\u00e9 c\u1eeda h\u00e0ng v\u00e0 do \u0111\u00f3, kh\u1ea3 n\u0103ng b\u00e1n h\u00e0ng l\u1edbn h\u01a1n, m\u1ed9t ph\u1ea7n s\u1ebd \u0111\u01b0\u1ee3c chuy\u1ec3n cho b\u00ean cho thu\u00ea theo h\u1ee3p \u0111\u1ed3ng thu\u00ea theo t\u1ec9 l\u1ec7.<\/p>\n<h3><font style=\"line-height: 22px;font-size: 22px\" color=\"#3d85c6\">\u0110\u00e0m ph\u00e1n h\u1ee3p \u0111\u1ed3ng Thu\u00ea theo t\u1ec9 l\u1ec7<\/font><\/h3>\n<p>Ng\u01b0\u1eddi cho thu\u00ea\u00a0v\u00e0\u00a0ng\u01b0\u1eddi thu\u00ea\u00a0ph\u1ea3i th\u01b0\u01a1ng l\u01b0\u1ee3ng m\u1ed9t &#8220;\u0111i\u1ec3m d\u1eebng&#8221; (breakpoint), l\u00e0 m\u1ee9c doanh thu m\u00e0 ph\u1ea7n tr\u0103m thanh to\u00e1n cho thu\u00ea \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n, c\u1ed9ng v\u1edbi ti\u1ec1n thu\u00ea c\u01a1 b\u1ea3n.<\/p>\n<p>N\u1ebfu b\u00ean cho thu\u00ea \u0111\u1ed3ng \u00fd v\u1edbi gi\u00e1 thu\u00ea c\u01a1 b\u1ea3n th\u1ea5p h\u01a1n, h\u1ecd c\u0169ng mu\u1ed1n c\u00f3 \u0111i\u1ec3m d\u1eebng th\u1ea5p h\u01a1n. B\u00ean thu\u00ea l\u1ea1i quan t\u00e2m \u0111\u1ebfn gi\u00e1 thu\u00ea c\u01a1 b\u1ea3n th\u1ea5p v\u00e0 \u0111i\u1ec3m d\u1eebng cao. Sau khi c\u00e2n nh\u1eafc, hai b\u00ean ph\u1ea3i x\u00e1c \u0111\u1ecbnh con s\u1ed1<b> thu\u00ea theo t\u1ec9 l\u1ec7<\/b> trong h\u1ee3p \u0111\u1ed3ng, th\u1ecfa m\u00e3n l\u1ee3i \u00edch hai b\u00ean.<\/p>\n<h3><font style=\"line-height: 22px;font-size: 22px\" color=\"#3d85c6\">H\u1ea1ch to\u00e1n ti\u1ec1n Thu\u00ea theo t\u1ec9 l\u1ec7<\/font><\/h3>\n<p>M\u1ed9t s\u1ed1 c\u00f4ng ty nh\u01b0 Tapestry, Inc., g\u1ed9p ph\u1ea7n thanh to\u00e1n cho <b>thu\u00ea theo t\u1ec9 l\u1ec7 <\/b>n\u00e0y l\u00e0 chi ph\u00ed thu\u00ea d\u1ef1 ph\u00f2ng. C\u00f4ng ty c\u00f4ng nh\u1eadn ti\u1ec1n thu\u00ea theo t\u1ec9 l\u1ec7 l\u00e0 chi ph\u00ed thu\u00ea d\u1ef1 ph\u00f2ng tr\u00ean b\u00e1o c\u00e1o thu nh\u1eadp khi m\u1ee5c ti\u00eau mua b\u00e1n c\u00f3 th\u1ec3 x\u1ea3y ra v\u00e0 c\u00f3 th\u1ec3 \u01b0\u1edbc t\u00ednh \u0111\u01b0\u1ee3c. Trong n\u0103m t\u00e0i ch\u00ednh , c\u00f4ng ty Tapestry \u0111\u00e3 thanh to\u00e1n kho\u1ea3ng 30% t\u1ed5ng ti\u1ec1n thu\u00ea cho ph\u1ea7n chi ph\u00ed thu\u00ea d\u1ef1 ph\u00f2ng.<\/p>\n<p>(Theo<i> Investopedia)<\/i><\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"<div class=\"vnbcbc-sapo\" data-role=\"sapo\">\n                            Thu\u00ea theo t\u1ec9 l\u1ec7 (ti\u1ebfng Anh: Percentage Lease) l\u00e0 m\u1ed9t lo\u1ea1i h\u00ecnh cho thu\u00ea m\u00e0 ng\u01b0\u1eddi thu\u00ea ph\u1ea3i tr\u1ea3 ti\u1ec1n thu\u00ea theo gi\u00e1 c\u01a1 b\u1ea3n c\u1ed9ng v\u1edbi m\u1ed9t t\u1ec9 l\u1ec7 ph\u1ea7n tr\u0103m doanh thu ki\u1ebfm \u0111\u01b0\u1ee3c khi kinh doanh t\u1ea1i c\u01a1 s\u1edf cho thu\u00ea.\n                        <\/div>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[418],"tags":[],"_links":{"self":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/8389"}],"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=8389"}],"version-history":[{"count":0,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/8389\/revisions"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=8389"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=8389"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=8389"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}