{"id":9558,"date":"2025-01-14T04:20:53","date_gmt":"2025-01-14T04:20:53","guid":{"rendered":"https:\/\/mva.vn\/?p=9558"},"modified":"2025-01-14T04:20:53","modified_gmt":"2025-01-14T04:20:53","slug":"khoan-giam-tru-doanh-thu-la-gi-tim-hieu-ngay","status":"publish","type":"post","link":"https:\/\/mva.vn\/en\/khoan-giam-tru-doanh-thu-la-gi-tim-hieu-ngay\/","title":{"rendered":"Kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu l\u00e0 g\u00ec? T\u00ecm hi\u1ec3u ngay"},"content":{"rendered":"

Sorry, this entry is only available in Ti\u1ebfng Vi\u1ec7t<\/a>. For the sake of viewer convenience, the content is shown below in the alternative language. You may click the link to switch the active language.<\/p>B\u1ea1n \u0111ang t\u00ecm hi\u1ec3u v\u1ec1 c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu l\u00e0 t\u1ed5ng s\u1ed1 ti\u1ec1n \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m t\u1eeb doanh thu b\u00e1n h\u00e0ng v\u00e0 d\u1ecbch v\u1ee5 ph\u00e1t sinh trong k\u1ef3, \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o t\u00e0i kho\u1ea3n 521. H\u1ea1ch to\u00e1n v\u00e0 \u0111i\u1ec1u ch\u1ec9nh c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu ph\u1ea3i tu\u00e2n th\u1ee7 ch\u1eb7t ch\u1ebd quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn li\u00ean quan. Doanh nghi\u1ec7p c\u1ea7n c\u1ea9n tr\u1ecdng trong vi\u1ec7c ghi ch\u00e9p ch\u00ednh x\u00e1c, \u0111\u1ea7y \u0111\u1ee7 c\u00e1c ch\u1ee9ng t\u1eeb li\u00ean quan \u0111\u1ebfn c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh h\u1ee3p ph\u00e1p, minh b\u1ea1ch trong ho\u1ea1t \u0111\u1ed9ng kinh doanh. \u0110\u1ec3 t\u00ecm hi\u1ec3u c\u1ee5 th\u1ec3 h\u01a1n m\u1eddi m\u1ecdi ng\u01b0\u1eddi \u0111\u1ecdc b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y m\u00e0 MVA Vi\u1ec7t Nam<\/strong><\/a><\/span> chia s\u1ebb nh\u00e9.<\/span><\/p>\n

I.\u00a0 C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu theo Th\u00f4ng t\u01b0 133 v\u00e0 Th\u00f4ng t\u01b0 200<\/span><\/h2>\n

C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu l\u00e0 c\u00e1c kho\u1ea3n \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m tr\u1eeb doanh thu b\u00e1n h\u00e0ng, cung c\u1ea5p d\u1ecbch v\u1ee5 ph\u00e1t sinh trong k\u1ef3. Theo \u0111\u00f3, c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb theo\u00a0Th\u00f4ng t\u01b0\u00a0133\/2016\/TT-BTC\u00a0v\u00e0 Th\u00f4ng t\u01b0\u00a0200\/2014\/TT-BTC\u00a0g\u1ed3m :<\/span><\/p>\n

    \n
  1. Chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i;<\/span><\/li>\n
  2. Gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n;<\/span><\/li>\n
  3. H\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i.<\/span><\/li>\n<\/ol>\n
    \"\"
    Kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu theo Th\u00f4ng t\u01b0 133\/2016\/TT-BTC v\u00e0 Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/em><\/figcaption><\/figure>\n

    Trong \u0111\u00f3:<\/span><\/p>\n

    – 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.<\/span><\/p>\n

    – Gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n: L\u00e0 kho\u1ea3n gi\u1ea3m tr\u1eeb cho ng\u01b0\u1eddi mua do s\u1ea3n ph\u1ea9m, h\u00e0ng ho\u00e1 k\u00e9m, m\u1ea5t ph\u1ea9m ch\u1ea5t hay kh\u00f4ng \u0111\u00fang quy c\u00e1ch theo quy \u0111\u1ecbnh trong h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf.<\/span><\/p>\n

    –\u00a0Gi\u00e1 tr\u1ecb h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i: L\u00e0 gi\u00e1 tr\u1ecb\u00a0c\u1ee7a s\u1ed1 s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a b\u1ecb kh\u00e1ch h\u00e0ng tr\u1ea3 l\u1ea1i do c\u00e1c nguy\u00ean nh\u00e2n: Vi ph\u1ea1m cam k\u1ebft, vi ph\u1ea1m h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf, h\u00e0ng b\u1ecb k\u00e9m, m\u1ea5t ph\u1ea9m ch\u1ea5t, kh\u00f4ng \u0111\u00fang ch\u1ee7ng lo\u1ea1i, quy c\u00e1ch.<\/span><\/p>\n

    II. Nguy\u00ean t\u1eafc th\u1ef1c hi\u1ec7n c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu\u00a0<\/span><\/h2>\n
      \n
    1. Nguy\u00ean t\u1eafc th\u1ef1c hi\u1ec7n k\u1ebf to\u00e1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i<\/span><\/li>\n<\/ol>\n

      B\u00ean b\u00e1n h\u00e0ng th\u1ef1c hi\u1ec7n k\u1ebf to\u00e1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i theo nh\u1eefng nguy\u00ean t\u1eafc sau:<\/span><\/p>\n

      – Tr\u01b0\u1eddng h\u1ee3p trong h\u00f3a \u0111\u01a1n GTGT\/h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng \u0111\u00e3 th\u1ec3 hi\u1ec7n kho\u1ea3n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i cho ng\u01b0\u1eddi mua l\u00e0 kho\u1ea3n gi\u1ea3m tr\u1eeb v\u00e0o s\u1ed1 ti\u1ec1n ng\u01b0\u1eddi mua ph\u1ea3i thanh to\u00e1n (gi\u00e1 b\u00e1n ph\u1ea3n \u00e1nh tr\u00ean ho\u00e1 \u0111\u01a1n l\u00e0 gi\u00e1 \u0111\u00e3 tr\u1eeb chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i): Kh\u00f4ng s\u1eed d\u1ee5ng t\u00e0i kho\u1ea3n n\u00e0y, 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 (doanh thu thu\u1ea7n).<\/span><\/p>\n

      – K\u1ebf to\u00e1n ph\u1ea3i theo d\u00f5i ri\u00eang kho\u1ea3n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i m\u00e0 doanh nghi\u1ec7p chi tr\u1ea3 cho ng\u01b0\u1eddi mua nh\u01b0ng ch\u01b0a \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh l\u00e0 kho\u1ea3n gi\u1ea3m tr\u1eeb s\u1ed1 ti\u1ec1n ph\u1ea3i thanh to\u00e1n tr\u00ean h\u00f3a \u0111\u01a1n.<\/span><\/p>\n

      Tr\u01b0\u1eddng h\u1ee3p n\u00e0y, b\u00ean b\u00e1n ghi nh\u1eadn doanh thu ban \u0111\u1ea7u theo gi\u00e1 ch\u01b0a tr\u1eeb chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i (doanh thu g\u1ed9p). Kho\u1ea3n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i c\u1ea7n ph\u1ea3i theo d\u00f5i ri\u00eang tr\u00ean t\u00e0i kho\u1ea3n n\u00e0y th\u01b0\u1eddng ph\u00e1t sinh trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p nh\u01b0:<\/span><\/p>\n

      + 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 ho\u00e1 \u0111\u01a1n l\u1ea7n cu\u1ed1i c\u00f9ng. Tr\u01b0\u1eddng h\u1ee3p n\u00e0y c\u00f3 th\u1ec3 ph\u00e1t sinh do ng\u01b0\u1eddi mua 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 v\u00e0 kho\u1ea3n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i ch\u1ec9 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh trong l\u1ea7n mua cu\u1ed1i c\u00f9ng;<\/span><\/p>\n

      + C\u00e1c nh\u00e0 s\u1ea3n xu\u1ea5t cu\u1ed1i k\u1ef3 m\u1edbi x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng m\u00e0 nh\u00e0 ph\u00e2n ph\u1ed1i (nh\u01b0 c\u00e1c si\u00eau th\u1ecb) \u0111\u00e3 ti\u00eau th\u1ee5 v\u00e0 t\u1eeb \u0111\u00f3 m\u1edbi c\u00f3 c\u0103n c\u1ee9 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c s\u1ed1 chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i ph\u1ea3i tr\u1ea3 d\u1ef1a tr\u00ean doanh s\u1ed1 b\u00e1n ho\u1eb7c s\u1ed1 l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m \u0111\u00e3 ti\u00eau th\u1ee5.<\/span><\/p>\n

        \n
      1. Nguy\u00ean t\u1eafc th\u1ef1c hi\u1ec7n k\u1ebf to\u00e1n gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n\u00a0<\/span><\/li>\n<\/ol>\n

        B\u00ean b\u00e1n h\u00e0ng th\u1ef1c hi\u1ec7n k\u1ebf to\u00e1n gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n theo nh\u1eefng nguy\u00ean t\u1eafc sau:<\/span><\/p>\n

        – Tr\u01b0\u1eddng h\u1ee3p trong h\u00f3a \u0111\u01a1n GTGT ho\u1eb7c h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng \u0111\u00e3 th\u1ec3 hi\u1ec7n kho\u1ea3n gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n cho ng\u01b0\u1eddi mua l\u00e0 kho\u1ea3n gi\u1ea3m tr\u1eeb v\u00e0o s\u1ed1 ti\u1ec1n ng\u01b0\u1eddi mua ph\u1ea3i thanh to\u00e1n (gi\u00e1 b\u00e1n ph\u1ea3n \u00e1nh tr\u00ean ho\u00e1 \u0111\u01a1n l\u00e0 gi\u00e1 \u0111\u00e3 gi\u1ea3m) th\u00ec doanh nghi\u1ec7p (b\u00ean b\u00e1n h\u00e0ng) kh\u00f4ng s\u1eed d\u1ee5ng t\u00e0i kho\u1ea3n n\u00e0y, doanh thu b\u00e1n h\u00e0ng ph\u1ea3n \u00e1nh theo gi\u00e1 \u0111\u00e3 gi\u1ea3m (doanh thu thu\u1ea7n).<\/span><\/p>\n

        – Ch\u1ec9 ph\u1ea3n \u00e1nh v\u00e0o t\u00e0i kho\u1ea3n n\u00e0y c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb do vi\u1ec7c ch\u1ea5p thu\u1eadn gi\u1ea3m gi\u00e1 sau khi \u0111\u00e3 b\u00e1n h\u00e0ng (\u0111\u00e3 ghi nh\u1eadn doanh thu) v\u00e0 ph\u00e1t h\u00e0nh ho\u00e1 \u0111\u01a1n (gi\u1ea3m gi\u00e1 ngo\u00e0i h\u00f3a \u0111\u01a1n) do h\u00e0ng b\u00e1n k\u00e9m, m\u1ea5t ph\u1ea9m ch\u1ea5t…<\/span><\/p>\n

          \n
        1. Nguy\u00ean t\u1eafc th\u1ef1c hi\u1ec7n k\u1ebf to\u00e1n \u0111\u1ed1i v\u1edbi h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i<\/span><\/li>\n<\/ol>\n

          \u00c1p d\u1ee5ng \u0111\u1ed1i v\u1edbi\u00a0s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a b\u1ecb kh\u00e1ch h\u00e0ng tr\u1ea3 l\u1ea1i do c\u00e1c nguy\u00ean nh\u00e2n: Vi ph\u1ea1m cam k\u1ebft, vi ph\u1ea1m h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf, h\u00e0ng b\u1ecb k\u00e9m, m\u1ea5t ph\u1ea9m ch\u1ea5t, kh\u00f4ng \u0111\u00fang ch\u1ee7ng lo\u1ea1i, quy c\u00e1ch.<\/span><\/p>\n

          => K\u1ebf to\u00e1n ph\u1ea3i theo d\u00f5i chi ti\u1ebft chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i, gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n, h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i cho t\u1eebng kh\u00e1ch h\u00e0ng v\u00e0 t\u1eebng lo\u1ea1i h\u00e0ng b\u00e1n, nh\u01b0: b\u00e1n h\u00e0ng (s\u1ea3n ph\u1ea9m, h\u00e0ng ho\u00e1), cung c\u1ea5p d\u1ecbch v\u1ee5.<\/span><\/p>\n

          Cu\u1ed1i k\u1ef3, k\u1ebft chuy\u1ec3n to\u00e0n b\u1ed9 sang t\u00e0i kho\u1ea3n 511 – “Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5” \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh doanh thu thu\u1ea7n c\u1ee7a kh\u1ed1i l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m, h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 th\u1ef1c t\u1ebf th\u1ef1c hi\u1ec7n trong k\u1ef3 b\u00e1o c\u00e1o.<\/span><\/p>\n

          C\u00f3 th\u1ec3 b\u1ea1n quan t\u00e2m >> C\u1ed5 phi\u1ebfu v\u00e0 tr\u00e1i phi\u1ebfu l\u00e0 g\u00ec?<\/strong><\/a><\/span><\/em><\/p>\n

          III. H\u1ea1ch to\u00e1n c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb theo Th\u00f4ng t\u01b0 133<\/span><\/h2>\n

          V\u1ec1 c\u01a1 b\u1ea3n, ph\u01b0\u01a1ng ph\u00e1p h\u1ea1ch to\u00e1n c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu theo Th\u00f4ng t\u01b0 133\/2016\/TT-BTC v\u00e0 Th\u00f4ng t\u01b0 200\/2014\/TT-BTC gi\u1ed1ng nhau.<\/span><\/p>\n

          Tuy nhi\u00ean, thay v\u00ec theo d\u00f5i ri\u00eang \u1edf TK 521 – C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu nh\u01b0 Th\u00f4ng t\u01b0 200\/2014\/TT-BTC, c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu theo Th\u00f4ng t\u01b0 133\/2016\/TT-BTC \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o b\u00ean n\u1ee3 c\u1ee7a TK 511 – Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5, mu\u1ed1n theo d\u00f5i ri\u00eang c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu th\u00ec ph\u1ea3i m\u1edf s\u1ed5 chi ti\u1ebft ri\u00eang \u0111\u1ec3 theo d\u00f5i.<\/span><\/p>\n

            \n
          1. \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p t\u00ednh thu\u1ebf GTGT ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb<\/span><\/li>\n
          2. a) H\u1ea1ch to\u00e1n kho\u1ea3n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i cho kh\u00e1ch h\u00e0ng:<\/span><\/li>\n<\/ol>\n
              \n
            • N\u1ee3 TK 511: Ph\u1ea7n chi\u1ebft kh\u1ea5u cho kh\u00e1ch h\u00e0ng ch\u01b0a thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/span><\/li>\n
            • N\u1ee3 TK 333: Ph\u1ea7n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng tr\u00ean gi\u00e1 tr\u1ecb h\u00e0ng chi\u1ebft kh\u1ea5u cho kh\u00e1ch h\u00e0ng.<\/span><\/li>\n
            • C\u00f3 TK 131: T\u1ed5ng gi\u00e1 tr\u1ecb chi\u1ebft kh\u1ea5u cho kh\u00e1ch h\u00e0ng.<\/span><\/li>\n<\/ul>\n
                \n
              1. b) H\u1ea1ch to\u00e1n kho\u1ea3n gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n cho kh\u00e1ch h\u00e0ng:<\/span><\/li>\n<\/ol>\n
                  \n
                • N\u1ee3 TK 511: Gi\u00e1 tr\u1ecb gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n cho kh\u00e1ch h\u00e0ng ch\u01b0a c\u00f3 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/span><\/li>\n
                • N\u1ee3 TK 333: Ph\u1ea7n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng tr\u00ean gi\u00e1 tr\u1ecb gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n.<\/span><\/li>\n
                • C\u00f3 TK 131: T\u1ed5ng gi\u00e1 tr\u1ecb gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n.<\/span><\/li>\n<\/ul>\n
                    \n
                  1. c) H\u1ea1ch to\u00e1n kho\u1ea3n h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i:<\/span><\/li>\n<\/ol>\n
                      \n
                    • N\u1ee3 Tk 511: Gi\u00e1 tr\u1ecb h\u00e0ng \u0111\u00e3 b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i ch\u01b0a c\u00f3 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/span><\/li>\n
                    • N\u1ee3 TK 333: Ph\u1ea7n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a s\u1ed1 h\u00e0ng \u0111\u00e3 b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i.<\/span><\/li>\n
                    • C\u00f3 TK 131: T\u1ed5ng gi\u00e1 tr\u1ecb h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i.<\/span><\/li>\n<\/ul>\n
                        \n
                      1. \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p t\u00ednh thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp<\/span><\/li>\n
                      2. a) H\u1ea1ch to\u00e1n kho\u1ea3n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i cho kh\u00e1ch h\u00e0ng:<\/span><\/li>\n<\/ol>\n
                          \n
                        • N\u1ee3 TK 511: Ph\u1ea7n chi\u1ebft kh\u1ea5u cho kh\u00e1ch h\u00e0ng ch\u01b0a thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/span><\/li>\n
                        • C\u00f3 TK 131: T\u1ed5ng gi\u00e1 tr\u1ecb chi\u1ebft kh\u1ea5u cho kh\u00e1ch h\u00e0ng.<\/span><\/li>\n<\/ul>\n
                            \n
                          1. b) H\u1ea1ch to\u00e1n kho\u1ea3n gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n cho kh\u00e1ch h\u00e0ng:<\/span><\/li>\n<\/ol>\n
                              \n
                            • N\u1ee3 TK 511: Gi\u00e1 tr\u1ecb gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n cho kh\u00e1ch h\u00e0ng ch\u01b0a c\u00f3 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/span><\/li>\n
                            • C\u00f3 TK 131: T\u1ed5ng gi\u00e1 tr\u1ecb gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n.<\/span><\/li>\n<\/ul>\n
                                \n
                              1. c) Doanh nghi\u1ec7p ch\u1ea5p nh\u1eadn nh\u1eadn l\u1ea1i h\u00e0ng \u0111\u00e3 b\u00e1n:<\/span><\/li>\n<\/ol>\n
                                  \n
                                • N\u1ee3 TK 511: Gi\u00e1 tr\u1ecb h\u00e0ng \u0111\u00e3 b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i ch\u01b0a c\u00f3 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/span><\/li>\n
                                • C\u00f3 TK 131: T\u1ed5ng gi\u00e1 tr\u1ecb h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i.<\/span><\/li>\n<\/ul>\n

                                  IV. H\u1ea1ch to\u00e1n c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb theo Th\u00f4ng t\u01b0 200<\/span><\/h2>\n

                                  Theo kho\u1ea3n 2 \u0110i\u1ec1u 81 Th\u00f4ng t\u01b0 200\/2014\/TT-BTC th\u00ec t\u00e0i kho\u1ea3n 521 c\u00f3 3 t\u00e0i kho\u1ea3n c\u1ea5p 2:<\/span><\/p>\n

                                  – T\u00e0i kho\u1ea3n 5211 – Chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i: T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \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\u1ef3<\/span><\/p>\n

                                  – T\u00e0i kho\u1ea3n 5212 – H\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i:\u00a0T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh doanh thu c\u1ee7a s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u1ecb ng\u01b0\u1eddi mua tr\u1ea3 l\u1ea1i trong k\u1ef3.<\/span><\/p>\n

                                  – T\u00e0i kho\u1ea3n 5213 – Gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n:\u00a0T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh kho\u1ea3n gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n cho ng\u01b0\u1eddi mua do s\u1ea3n ph\u1ea9m h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 cung c\u1ea5p k\u00e9m quy c\u00e1ch 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\u1ef3.<\/span><\/p>\n

                                  Theo \u0111\u00f3, h\u1ea1ch to\u00e1n c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb theo Th\u00f4ng t\u01b0 200 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/span><\/p>\n

                                    \n
                                  1. H\u1ea1ch to\u00e1n kho\u1ea3n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i, gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n<\/span><\/li>\n<\/ol>\n

                                    – Tr\u01b0\u1eddng h\u1ee3p s\u1ea3n ph\u1ea9m, h\u00e0ng ho\u00e1 \u0111\u00e3 b\u00e1n ph\u1ea3i gi\u1ea3m gi\u00e1, chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i cho ng\u01b0\u1eddi mua thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf GTGT t\u00ednh\u00a0theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb v\u00e0 doanh nghi\u1ec7p t\u00ednh thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb:<\/span><\/p>\n

                                    N\u1ee3 c\u00e1c TK 5211, 5213: Tr\u1ecb gi\u00e1 c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu<\/span><\/p>\n

                                    N\u1ee3 TK 3331: Ti\u1ec1n thu\u1ebf GTGT ph\u1ea3i n\u1ed9p<\/span><\/p>\n

                                    C\u00f3 c\u00e1c TK 111,112,131,\u2026 : T\u1ed5ng tr\u1ecb gi\u00e1 ph\u1ea3i tr\u1ea3.<\/span><\/p>\n

                                    – Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi mua kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf GTGT ho\u1eb7c thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf GTGT t\u00ednh\u00a0theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp:<\/span><\/p>\n

                                    N\u1ee3 c\u00e1c TK 5211, 5213: Tr\u1ecb gi\u00e1 c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu<\/span><\/p>\n

                                    C\u00f3 c\u00e1c TK 111, 112, 131,\u2026 : Tr\u1ecb gi\u00e1 c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu.<\/span><\/p>\n

                                      \n
                                    1. H\u1ea1ch to\u00e1n h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i<\/span><\/li>\n<\/ol>\n

                                      Khi doanh nghi\u1ec7p nh\u1eadn l\u1ea1i s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a b\u1ecb tr\u1ea3 l\u1ea1i, k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh gi\u00e1 v\u1ed1n c\u1ee7a h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i nh\u01b0 sau:<\/span><\/p>\n

                                        \n
                                      1. a) H\u1ea1ch to\u00e1n h\u00e0ng t\u1ed3n kho theo ph\u01b0\u01a1ng ph\u00e1p\u00a0k\u00ea khai th\u01b0\u1eddng xuy\u00ean:<\/span><\/li>\n<\/ol>\n

                                        N\u1ee3 c\u00e1c TK 154, 155, 156:\u00a0Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n<\/span><\/p>\n

                                        C\u00f3 TK 632: Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n.<\/span><\/p>\n

                                          \n
                                        1. b) H\u1ea1ch to\u00e1n h\u00e0ng t\u1ed3n kho theo ph\u01b0\u01a1ng ph\u00e1p ki\u1ec3m k\u00ea \u0111\u1ecbnh k\u1ef3:<\/span><\/li>\n<\/ol>\n

                                          N\u1ee3 TK 611: Mua h\u00e0ng (\u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a)<\/span><\/p>\n

                                          N\u1ee3 TK 631: Gi\u00e1 th\u00e0nh s\u1ea3n xu\u1ea5t (\u0111\u1ed1i v\u1edbi s\u1ea3n ph\u1ea9m)<\/span><\/p>\n

                                          C\u00f3 TK 632: Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n.<\/span><\/p>\n

                                            \n
                                          1. c) H\u1ea1ch to\u00e1n khi thanh to\u00e1n v\u1edbi ng\u01b0\u1eddi mua h\u00e0ng v\u1ec1 s\u1ed1 ti\u1ec1n c\u1ee7a h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i:<\/span><\/li>\n<\/ol>\n

                                            \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p t\u00ednh thu\u1ebf GTGT t\u00ednh theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb<\/span><\/p>\n

                                            N\u1ee3 TK 5212: Tr\u1ecb gi\u00e1 h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i theo gi\u00e1 b\u00e1n ch\u01b0a c\u00f3 thu\u1ebf GTGT<\/span><\/p>\n

                                            N\u1ee3 TK 33311: Ti\u1ec1n thu\u1ebf GTGT ph\u1ea3i n\u1ed9p<\/span><\/p>\n

                                            C\u00f3 c\u00e1c TK 111, 112, 131,\u2026: T\u1ed5ng tr\u1ecb gi\u00e1 ph\u1ea3i tr\u1ea3.<\/span><\/p>\n

                                            \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p t\u00ednh thu\u1ebf GTGT t\u00ednh theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp.<\/span><\/p>\n

                                            N\u1ee3 TK 5212: Tr\u1ecb gi\u00e1 h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i theo gi\u00e1 b\u00e1n \u0111\u00e3 c\u00f3 thu\u1ebf GTGT<\/span><\/p>\n

                                            C\u00f3 c\u00e1c TK 111, 112, 131,\u2026: Tr\u1ecb gi\u00e1 h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i theo gi\u00e1 b\u00e1n \u0111\u00e3 c\u00f3 thu\u1ebf GTGT.<\/span><\/p>\n

                                            – Khi ph\u00e1t sinh c\u00e1c chi ph\u00ed li\u00ean quan \u0111\u1ebfn h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i (n\u1ebfu c\u00f3), h\u1ea1ch to\u00e1n:<\/span><\/p>\n

                                            N\u1ee3 TK 641: Tr\u1ecb gi\u00e1 chi ph\u00ed li\u00ean quan ph\u00e1t sinh<\/span><\/p>\n

                                            C\u00f3 c\u00e1c TK 111, 112, 141, 334,\u2026: Tr\u1ecb gi\u00e1 chi ph\u00ed li\u00ean quan ph\u00e1t sinh.<\/span><\/p>\n

                                              \n
                                            1. H\u1ea1ch to\u00e1n c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n\u00a0<\/span><\/li>\n<\/ol>\n

                                              Cu\u1ed1i k\u1ef3, k\u1ebf to\u00e1n k\u1ebft chuy\u1ec3n t\u1ed5ng s\u1ed1 gi\u1ea3m tr\u1eeb doanh thu ph\u00e1t sinh trong k\u1ef3 sang t\u00e0i kho\u1ea3n 511 \u2013 \u201cDoanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5\u201d, h\u1ea1ch to\u00e1n:<\/span><\/p>\n

                                              N\u1ee3 TK 511: Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5<\/span><\/p>\n

                                              C\u00f3 TK 521: C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu.<\/span><\/p>\n

                                              Tr\u00ean \u0111\u00e2y l\u00e0 quy \u0111\u1ecbnh v\u1ec1\u00a0c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu\u00a0theo Th\u00f4ng t\u01b0 133 v\u00e0 Th\u00f4ng t\u01b0 200. \u0110\u1ed3ng th\u1eddi, \u0111\u1ec3 h\u1ed7 tr\u1ee3 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p v\u00e0 k\u1ebf to\u00e1n tr\u01b0\u1edfng trong vi\u1ec7c theo d\u00f5i v\u00e0 qu\u1ea3n l\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n,\u00a0MVA\u00a0cung c\u1ea5p c\u00e1c b\u00e1o c\u00e1o v\u00e0 bi\u1ec3u \u0111\u1ed3 tr\u1ef1c quan, gi\u00fap \u0111\u01b0a ra th\u00f4ng tin nhanh ch\u00f3ng v\u00e0 ch\u00ednh x\u00e1c<\/span>","protected":false},"excerpt":{"rendered":"

                                              Sorry, this entry is only available in Ti\u1ebfng Vi\u1ec7t. For the sake of viewer convenience, the content is shown below in the alternative language. You may click the link to switch the active language.B\u1ea1n \u0111ang t\u00ecm hi\u1ec3u v\u1ec1 c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu l\u00e0 t\u1ed5ng s\u1ed1 ti\u1ec1n \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m t\u1eeb doanh thu..<\/p>\n","protected":false},"author":1,"featured_media":9559,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-9558","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc"],"acf":[],"yoast_head":"\n<\/title>\n<meta name=\"description\" content=\"{:vi}T\u00ecm hi\u1ec3u kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu theo th\u00f4ng t\u01b0 133\/2016\/TT-BTC v\u00e0 Th\u00f4ng t\u01b0 200\/2014\/TT-BTC b\u1ea1n c\u1ea7n bi\u1ebft.{:}\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/mva.vn\/khoan-giam-tru-doanh-thu-la-gi-tim-hieu-ngay\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"[:vi]Kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu l\u00e0 g\u00ec? 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