{"id":9622,"date":"2025-01-18T07:41:21","date_gmt":"2025-01-18T07:41:21","guid":{"rendered":"https:\/\/mva.vn\/?p=9622"},"modified":"2025-01-18T07:41:21","modified_gmt":"2025-01-18T07:41:21","slug":"giam-gia-hang-ban-la-gi-tim-hieu-ngay","status":"publish","type":"post","link":"https:\/\/mva.vn\/en\/giam-gia-hang-ban-la-gi-tim-hieu-ngay\/","title":{"rendered":"Gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n l\u00e0 g\u00ec? T\u00ecm hi\u1ec3u ngay"},"content":{"rendered":"<p class=\"qtranxs-available-languages-message qtranxs-available-languages-message-en\">Sorry, this entry is only available in <a href=\"https:\/\/mva.vn\/vi\/wp-json\/wp\/v2\/posts\/9622\" class=\"qtranxs-available-language-link qtranxs-available-language-link-vi\" title=\"Ti\u1ebfng Vi\u1ec7t\">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><span style=\"font-weight: 400;\">Gi\u1ea3m gi\u00e1 l\u00e0 m\u1ed9t chi\u1ebfn l\u01b0\u1ee3c kinh doanh hi\u1ec7u qu\u1ea3 \u0111\u1ec3 thu h\u00fat kh\u00e1ch h\u00e0ng v\u00e0 t\u0103ng doanh thu. \u0110\u1ec3 t\u1ed1i \u01b0u h\u00f3a l\u1ee3i nhu\u1eadn v\u00e0 \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch, vi\u1ec7c h\u1ea1ch to\u00e1n gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c l\u00e0 \u0111i\u1ec1u c\u1ea7n thi\u1ebft. B\u00e0i vi\u1ebft n\u00e0y <span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/mva.vn\/\"><strong>MVA Vi\u1ec7t Nam<\/strong><\/a><\/span> s\u1ebd chia s\u1ebb nh\u1eefng ki\u1ebfn th\u1ee9c v\u00e0 k\u1ef9 thu\u1eadt gi\u00fap k\u1ebf to\u00e1n doanh nghi\u1ec7p qu\u1ea3n l\u00fd hi\u1ec7u qu\u1ea3 c\u00e1c ch\u01b0\u01a1ng tr\u00ecnh gi\u1ea3m gi\u00e1,\u00a0 ghi ch\u00e9p \u0111\u00fang, \u0111\u1ee7 theo quy \u0111\u1ecbnh.<\/span><\/p>\n<h2>I. Gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n l\u00e0 g\u00ec?<\/h2>\n<p><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 kho\u1ea3n 1 \u0110i\u1ec1u 81 Th\u00f4ng t\u01b0 200\/2014\/TT-BTC quy \u0111\u1ecbnh th\u00ec \u201cgi\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 h\u00f3a 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\u201d.\u00a0 \u0110\u00e2y l\u00e0 m\u1ed9t trong nh\u1eefng kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu t\u1ea1i doanh nghi\u1ec7p.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">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<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p trong h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng 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 h\u00f3a \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><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">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&#8230;<\/span><\/li>\n<\/ul>\n<figure id=\"attachment_9624\" aria-describedby=\"caption-attachment-9624\" style=\"width: 700px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-9624\" src=\"https:\/\/mva.vn\/wp-content\/uploads\/2025\/01\/giam-gia-hang-ban-la-gi.jpg\" alt=\"\" width=\"700\" height=\"469\" srcset=\"https:\/\/mva.vn\/wp-content\/uploads\/2025\/01\/giam-gia-hang-ban-la-gi.jpg 900w, https:\/\/mva.vn\/wp-content\/uploads\/2025\/01\/giam-gia-hang-ban-la-gi-597x400.jpg 597w, https:\/\/mva.vn\/wp-content\/uploads\/2025\/01\/giam-gia-hang-ban-la-gi-768x515.jpg 768w\" sizes=\"auto, (max-width: 700px) 100vw, 700px\" \/><figcaption id=\"caption-attachment-9624\" class=\"wp-caption-text\"><em>Gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n l\u00e0 g\u00ec? Nh\u1eefng th\u00f4ng tin b\u1ea1n c\u1ea7n bi\u1ebft<\/em><\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">L\u01b0u \u00fd:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i, t\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb c\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><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">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 h\u00f3a), cung c\u1ea5p d\u1ecbch v\u1ee5.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Cu\u1ed1i k\u1ef3, k\u1ebft chuy\u1ec3n to\u00e0n b\u1ed9 sang t\u00e0i kho\u1ea3n 511 &#8211; &#8220;Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5&#8221; \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<p><em>C\u00f3 th\u1ec3 b\u1ea1n ch\u01b0a bi\u1ebft &gt;&gt; <span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/mva.vn\/bac-thue-mon-bai-ho-kinh-doanh-cong-ty-chi-nhanh-2025\/\"><strong>B\u1eadc thu\u1ebf m\u00f4n b\u00e0i kinh doanh, c\u00f4ng ty, chi nh\u00e1nh<\/strong><\/a><\/span><\/em><\/p>\n<h2>II. C\u00e1ch h\u1ea1ch to\u00e1n gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n theo Th\u00f4ng t\u01b0 200<\/h2>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 ph\u1ea3n \u00e1nh kho\u1ea3n gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n cho ng\u01b0\u1eddi mua, k\u1ebf to\u00e1n s\u1eed d\u1ee5ng t\u00e0i kho\u1ea3n 5213 theo Th\u00f4ng t\u01b0 200. H\u00e0ng b\u00e1n \u0111\u01b0\u1ee3c gi\u1ea3m gi\u00e1 trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y l\u00e0 s\u1ea3n ph\u1ea9m h\u00e0ng h\u00f3a 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 nh\u01b0ng ch\u01b0a 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<h3><span style=\"font-weight: 400;\">2.1. Nguy\u00ean t\u1eafc th\u1ef1c hi\u1ec7n k\u1ebf to\u00e1n gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n cho b\u00ean b\u00e1n h\u00e0ng (t\u00e0i kho\u1ea3n 5213)<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 v\u00e0o Kho\u1ea3n 1d \u0110i\u1ec1u 81 Th\u00f4ng t\u01b0 200\/2014\/TT-BTC:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">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 h\u00f3a \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><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">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\u2026<\/span><\/li>\n<\/ul>\n<h3><span style=\"font-weight: 400;\">2.2 K\u1ebft c\u1ea5u t\u00e0i kho\u1ea3n gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">C\u00e1c kho\u1ea3n gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o t\u00e0i kho\u1ea3n 5213<\/span><\/p>\n<p><span style=\"font-weight: 400;\">B\u00ean N\u1ee3:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ed1 gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n \u0111\u00e3 ch\u1ea5p thu\u1eadn cho ng\u01b0\u1eddi mua h\u00e0ng;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh thu c\u1ee7a h\u00e0ng b\u00e1n \u0111\u00e3 tr\u1ea3 l\u1ea1i ti\u1ec1n cho ng\u01b0\u1eddi mua ho\u1eb7c t\u00ednh tr\u1eeb v\u00e0o kho\u1ea3n ph\u1ea3i thu kh\u00e1ch h\u00e0ng v\u1ec1 s\u1ed1 s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a \u0111\u00e3 b\u00e1n<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">B\u00ean C\u00f3:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n, k\u1ebft chuy\u1ec3n to\u00e0n b\u1ed9 s\u1ed1 gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n sang t\u00e0i kho\u1ea3n 511 \u201cDoanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5\u201d \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh doanh thu thu\u1ea7n c\u1ee7a k\u1ef3 b\u00e1o c\u00e1o.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">T\u00e0i kho\u1ea3n 521 \u2013 Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch kh\u00f4ng c\u00f3 s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3<\/span><\/p>\n<h3><span style=\"font-weight: 400;\">2.3 C\u00e1ch h\u1ea1ch to\u00e1n gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n theo th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Tr\u01b0\u1eddng h\u1ee3p 1<\/b><span style=\"font-weight: 400;\">: Gi\u1ea3m gi\u00e1 ngay khi b\u00e1n h\u00e0ng<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">=&gt; \u0110\u1ed1i v\u1edbi b\u00ean b\u00e1n:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Khi l\u1eadp h\u00f3a \u0111\u01a1n: Gi\u00e1 ghi tr\u00ean h\u00f3a \u0111\u01a1n l\u00e0 gi\u00e1 \u0111\u00e3 gi\u1ea3m<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Khi h\u1ea1ch to\u00e1n: K\u1ebf to\u00e1n ph\u1ea3n \u00e1nh doanh thu theo gi\u00e1 \u0111\u00e3 gi\u1ea3m gi\u00e1 (ghi nh\u1eadn theo doanh thu thu\u1ea7n) v\u00e0 kh\u00f4ng ph\u1ea3n \u00e1nh ri\u00eang s\u1ed1 gi\u1ea3m gi\u00e1<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ee3 TK 111, 112, 131: T\u1ed5ng s\u1ed1 ti\u1ec1n thanh to\u00e1n<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 TK 511: Doanh thu thu\u1ea7n (\u0111\u00e3 gi\u1ea3m)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 TK 3331: Thu\u1ebf GTGT \u0111\u1ea7u ra (n\u1ebfu c\u00f3)<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">=&gt; \u0110\u1ed1i v\u1edbi b\u00ean mua:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ghi nh\u1eadn h\u00e0ng mua v\u00e0o nh\u01b0 h\u00e0ng mua th\u00f4ng th\u01b0\u1eddng (kh\u00f4ng ghi nh\u1eadn gi\u1ea3m gi\u00e1):<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ebfu thu\u1ebf \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ee3 TK 152, 153, 156, \u2026 : Gi\u00e1 mua ch\u01b0a c\u00f3 thu\u1ebf GTGT<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ee3 TK 1331 \u2013 Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 TK 111,112, 331,\u2026: T\u1ed5ng gi\u00e1 thanh to\u00e1n.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">=&gt; N\u1ebfu thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, ghi:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">N\u1ee3 TK 152, 153, 156, \u2026 : Gi\u00e1 mua \u0111\u00e3 c\u00f3 thu\u1ebf GTGT<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00f3 c\u00e1c TK 111,112, 331,\u2026: T\u1ed5ng gi\u00e1 thanh to\u00e1n.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Tr\u01b0\u1eddng h\u1ee3p 2<\/b><span style=\"font-weight: 400;\">: Gi\u1ea3m gi\u00e1 sau khi b\u00e1n h\u00e0ng<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">=&gt; \u0110\u1ed1i v\u1edbi b\u00ean b\u00e1n:<\/span><\/p>\n<ul>\n<li><span style=\"font-weight: 400;\">Khi l\u1eadp h\u00f3a \u0111\u01a1n:<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Khi b\u00e1n h\u00e0ng doanh nghi\u1ec7p \u0111\u00e3 xu\u1ea5t h\u00f3a \u0111\u01a1n, giao h\u00e0ng cho kh\u00e1ch h\u00e0ng, sau \u0111\u00f3 ph\u00e1t hi\u1ec7n ra h\u00e0ng h\u00f3a k\u00e9m, m\u1ea5t ph\u1ea9m ch\u1ea5t\u2026 th\u00ec hai b\u00ean l\u1eadp bi\u00ean b\u1ea3n x\u00e1c nh\u1eadn h\u00e0ng l\u1ed7i, k\u00e9m ch\u1ea5t l\u01b0\u1ee3ng\u2026 Sau \u0111\u00f3, b\u00ean xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m \u0111\u01a1n gi\u00e1.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">=&gt; Khi h\u1ea1ch to\u00e1n:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Khi c\u00f3 ch\u1ee9ng t\u1eeb x\u00e1c \u0111\u1ecbnh kho\u1ea3n gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n cho ng\u01b0\u1eddi mua v\u1ec1 s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng \u0111\u00e3 b\u00e1n do k\u00e9m, m\u1ea5t ph\u1ea9m ch\u1ea5t, sai quy c\u00e1ch h\u1ee3p \u0111\u1ed3ng:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p s\u1ea3n ph\u1ea9m, h\u00e0ng ho\u00e1 \u0111\u00e3 b\u00e1n ph\u1ea3i gi\u1ea3m gi\u00e1 cho ng\u01b0\u1eddi mua thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf GTGT t\u00ednh theo 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 th\u00ec kho\u1ea3n gi\u1ea3m gi\u00e1 \u0111\u00e3 ch\u1ea5p thu\u1eadn cho ng\u01b0\u1eddi mua, ghi:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ee3 TK 5213 \u2013 Gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n (Theo gi\u00e1 b\u00e1n ch\u01b0a c\u00f3 thu\u1ebf GTGT)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ee3 TK 3331 \u2013 Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p (33311) (S\u1ed1 thu\u1ebf GTGT c\u1ee7a h\u00e0ng b\u00e1n ph\u1ea3i gi\u1ea3m gi\u00e1)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 c\u00e1c TK 111, 112, 131\u2026<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p s\u1ea3n ph\u1ea9m, h\u00e0ng ho\u00e1 d\u1ecbch v\u1ee5 \u0111\u00e3 b\u00e1n ph\u1ea3i gi\u1ea3m gi\u00e1 cho 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 theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp th\u00ec kho\u1ea3n gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n cho ng\u01b0\u1eddi mua, ghi:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ee3 TK 5213 \u2013 Gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 c\u00e1c TK 111, 112, 131,. . .<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n, k\u1ebft chuy\u1ec3n t\u1ed5ng s\u1ed1 gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n ph\u00e1t sinh trong k\u1ef3 sang T\u00e0i kho\u1ea3n \u201cDoanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5\u201d, ghi:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ee3 TK 511 \u2013 Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 TK 5213 \u2013 Gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n.<\/span><\/li>\n<\/ul>\n<p><b>L\u01b0u \u00fd<\/b><span style=\"font-weight: 400;\">: Tr\u01b0\u1eddng h\u1ee3p s\u1ea3n ph\u1ea9m, h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 \u0111\u00e3 ti\u00eau th\u1ee5 t\u1eeb c\u00e1c k\u1ef3 tr\u01b0\u1edbc, \u0111\u1ebfn k\u1ef3 sau m\u1edbi ph\u00e1t sinh gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n, nh\u01b0ng ph\u00e1t sinh tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m ph\u00e1t h\u00e0nh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh, k\u1ebf to\u00e1n ph\u1ea3i coi \u0111\u00e2y l\u00e0 m\u1ed9t s\u1ef1 ki\u1ec7n c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh ph\u00e1t sinh sau ng\u00e0y l\u1eadp B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n v\u00e0 ghi gi\u1ea3m doanh thu, tr\u00ean B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a k\u1ef3 l\u1eadp b\u00e1o c\u00e1o (k\u1ef3 tr\u01b0\u1edbc); C\u00f2n n\u1ebfu ph\u00e1t sinh gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n sau th\u1eddi \u0111i\u1ec3m ph\u00e1t h\u00e0nh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh th\u00ec doanh nghi\u1ec7p ghi gi\u1ea3m doanh thu c\u1ee7a k\u1ef3 ph\u00e1t sinh (k\u1ef3 sau)<\/span><\/p>\n<p><span style=\"font-weight: 400;\">=&gt; \u0110\u1ed1i v\u1edbi b\u00ean mua:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">B\u00ean mua s\u1ebd c\u0103n c\u1ee9 v\u00e0o s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng \u0111\u01b0\u1ee3c gi\u1ea3m gi\u00e1 c\u00f2n t\u1ed3n kho hay \u0111\u00e3 s\u1eed d\u1ee5ng hay \u0111\u00e3 b\u00e1n \u0111\u1ec3 h\u1ea1ch to\u00e1n:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ee3 TK 111, 112, 331 \u2013 t\u00f9y thu\u1ed9c v\u00e0o vi\u1ec7c \u0111\u01b0\u1ee3c ng\u01b0\u1eddi b\u00e1n gi\u1ea3m gi\u00e1 b\u1eb1ng ti\u1ec1n hay \u0111\u1ed1i tr\u1eeb c\u00f4ng n\u1ee3<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 TK 152, 153, 156, 621, 623, 627, 154, 241, 632\u2026 \u2013 t\u00f9y thu\u1ed9c v\u00e0o vi\u1ec7c h\u00e0ng mua \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng cho m\u1ee5c \u0111\u00edch g\u00ec<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 TK 133 \u2013 Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 ti\u1ec1n \u0111\u01b0\u1ee3c gi\u1ea3m.<\/span><\/li>\n<\/ul>\n<h2>III. C\u00e1ch h\u1ea1ch to\u00e1n gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n theo Th\u00f4ng t\u01b0 133<\/h2>\n<p><span style=\"font-weight: 400;\">=&gt; \u0110\u1ed1i v\u1edbi b\u00ean b\u00e1n:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 133 kh\u00f4ng c\u00f3 c\u00e1c t\u00e0i kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu (trong \u0111\u00f3 c\u00f3 \u201cGi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n\u201d) nh\u01b0 Th\u00f4ng t\u01b0 200 n\u00ean khi ph\u00e1t sinh kho\u1ea3n gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n th\u00ec k\u1ebf to\u00e1n\u00a0 h\u1ea1ch to\u00e1n v\u00e0o B\u00ean N\u1ee3 c\u1ee7a t\u00e0i kho\u1ea3n 511.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Khi ph\u00e1t sinh kho\u1ea3n gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n, k\u1ebf to\u00e1n h\u1ea1ch to\u00e1n nh\u01b0 ph\u1ea7n h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 200 n\u00eau tr\u00ean v\u00e0 thay N\u1ee3 TK 5213 th\u00e0nh N\u1ee3 TK 511.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">B\u00fat to\u00e1n ghi nh\u1eadn:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ee3 TK 511 \u2013 Gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n (Theo gi\u00e1 b\u00e1n ch\u01b0a c\u00f3 thu\u1ebf GTGT)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ee3 TK 3331 \u2013 Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p (33311) (S\u1ed1 thu\u1ebf GTGT c\u1ee7a h\u00e0ng b\u00e1n ph\u1ea3i gi\u1ea3m gi\u00e1)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 c\u00e1c TK 111, 112, 131\u2026<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">ho\u1eb7c<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ee3 TK 511 \u2013 Gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 c\u00e1c TK 111, 112, 131,\u2026<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">t\u00f9y tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 c\u00f3 ch\u1ecbu thu\u1ebf GTGT hay kh\u00f4ng.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">=&gt; \u0110\u1ed1i v\u1edbi b\u00ean mua:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Khi nh\u1eadn \u0111\u01b0\u1ee3c gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n, k\u1ebf to\u00e1n h\u1ea1ch to\u00e1n nh\u01b0 sau:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ee3 TK 111, 112, 331<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 TK 152, 153, 156, 621, 623, 627, 154, 241, 63<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 TK 133 \u2013 Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 ti\u1ec1n \u0111\u01b0\u1ee3c gi\u1ea3m<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Tr\u00ean \u0111\u00e2y l\u00e0 b\u00e0i vi\u1ebft c\u1ee7a ch\u00fang t\u00f4i v\u1ec1 m\u1ed9t s\u1ed1 ki\u1ebfn th\u1ee9c v\u1ec1 gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n trong kinh doanh, hi v\u1ecdng b\u00e0i vi\u1ebft s\u1ebd mang l\u1ea1i nhi\u1ec1u l\u1ee3i \u00edch cho \u0111\u1ed9c gi\u1ea3 quan. MVA ch\u00fang t\u00f4i chuy\u00ean cung c\u1ea5p c\u00e1c d\u1ecbch v\u1ee5 li\u00ean quan \u0111\u1ebfn doanh nghi\u1ec7p, r\u1ea5t mong \u0111\u01b0\u1ee3c h\u1ee3p t\u00e1c.<\/span>","protected":false},"excerpt":{"rendered":"<p>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.Gi\u1ea3m gi\u00e1 l\u00e0 m\u1ed9t chi\u1ebfn l\u01b0\u1ee3c kinh doanh hi\u1ec7u qu\u1ea3 \u0111\u1ec3 thu h\u00fat kh\u00e1ch h\u00e0ng v\u00e0 t\u0103ng doanh thu. \u0110\u1ec3 t\u1ed1i \u01b0u..<\/p>\n","protected":false},"author":1,"featured_media":9623,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-9622","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v25.2 (Yoast SEO v28.2) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title><\/title>\n<meta name=\"description\" content=\"{:vi}Gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n l\u00e0 g\u00ec? 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