{"id":43075,"date":"2025-10-22T08:44:15","date_gmt":"2025-10-22T01:44:15","guid":{"rendered":"https:\/\/1office.vn\/?p=43075"},"modified":"2025-10-24T14:59:44","modified_gmt":"2025-10-24T07:59:44","slug":"hach-toan-chiet-khau-thuong-mai","status":"publish","type":"post","link":"https:\/\/1office.vn\/hach-toan-chiet-khau-thuong-mai","title":{"rendered":"C\u00e1ch h\u1ea1ch to\u00e1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i b\u00ean mua &#038; b\u00ean b\u00e1n"},"content":{"rendered":"<p>Vi\u1ec7c <a href=\"https:\/\/1office.vn\/hach-toan-chiet-khau-thuong-mai\"><strong>h\u1ea1ch to\u00e1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i<\/strong><\/a> ch\u00ednh x\u00e1c v\u00e0 \u0111\u1ea7y \u0111\u1ee7 \u0111\u00f3ng vai tr\u00f2 quan tr\u1ecdng trong vi\u1ec7c ph\u1ea3n \u00e1nh k\u1ebft qu\u1ea3 kinh doanh v\u00e0 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p. Hach to\u00e1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i l\u00e0 m\u1ed9t c\u00f4ng c\u1ee5 khuy\u1ebfn kh\u00edch b\u00e1n h\u00e0ng hi\u1ec7u qu\u1ea3 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng r\u1ed9ng r\u00e3i trong kinh doanh. B\u00e0i vi\u1ebft n\u00e0y c\u1ee7a <a href=\"https:\/\/1office.vn\">1Office<\/a> s\u1ebd cung c\u1ea5p cho doanh nghi\u1ec7p c\u00e1c quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t v\u1ec1 h\u1ea1ch to\u00e1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i cho c\u1ea3 b\u00ean mua v\u00e0 b\u00ean b\u00e1n.<\/p>\n<h2>1. Chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i l\u00e0 g\u00ec?<\/h2>\n<p>Chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i l\u00e0 kho\u1ea3n gi\u1ea3m gi\u00e1 m\u00e0 ng\u01b0\u1eddi b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00e0nh cho ng\u01b0\u1eddi mua khi h\u1ecd mua h\u00e0ng v\u1edbi s\u1ed1 l\u01b0\u1ee3ng\/kh\u1ed1i l\u01b0\u1ee3ng l\u1edbn. M\u1ee5c \u0111\u00edch c\u1ee7a vi\u1ec7c n\u00e0y l\u00e0 khuy\u1ebfn kh\u00edch ng\u01b0\u1eddi mua mua nhi\u1ec1u h\u00e0ng h\u00f3a h\u01a1n, \u0111\u1ed3ng th\u1eddi c\u0169ng gi\u00fap ng\u01b0\u1eddi b\u00e1n \u0111\u1ea9y nhanh t\u1ed1c \u0111\u1ed9 b\u00e1n h\u00e0ng, gi\u1ea3m chi ph\u00ed l\u01b0u kho v\u00e0 thu h\u1ed3i v\u1ed1n nhanh ch\u00f3ng.<\/p>\n<figure id=\"attachment_43076\" aria-describedby=\"caption-attachment-43076\" style=\"width: 1024px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"size-large wp-image-43076\" src=\"https:\/\/1office.vn\/wp-content\/uploads\/2024\/03\/hach-toan-chiet-khau-thuong-mai-1024x613.png\" alt=\"H\u1ea1ch to\u00e1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i b\u00ean mua &amp; b\u00ean b\u00e1n m\u1edbi nh\u1ea5t\" width=\"1024\" height=\"613\" srcset=\"https:\/\/1office.vn\/wp-content\/uploads\/2024\/03\/hach-toan-chiet-khau-thuong-mai-1024x613.png 1024w, https:\/\/1office.vn\/wp-content\/uploads\/2024\/03\/hach-toan-chiet-khau-thuong-mai-300x180.png 300w, https:\/\/1office.vn\/wp-content\/uploads\/2024\/03\/hach-toan-chiet-khau-thuong-mai-768x460.png 768w, https:\/\/1office.vn\/wp-content\/uploads\/2024\/03\/hach-toan-chiet-khau-thuong-mai-1536x920.png 1536w, https:\/\/1office.vn\/wp-content\/uploads\/2024\/03\/hach-toan-chiet-khau-thuong-mai-2048x1227.png 2048w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><figcaption id=\"caption-attachment-43076\" class=\"wp-caption-text\">H\u1ea1ch to\u00e1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i b\u00ean mua &amp; b\u00ean b\u00e1n m\u1edbi nh\u1ea5t<\/figcaption><\/figure>\n<p>Hi\u1ec7n nay doanh nghi\u1ec7p c\u00f3 hai ph\u01b0\u01a1ng ph\u00e1p h\u1ea1ch to\u00e1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i, nh\u00e0 qu\u1ea3n tr\u1ecb c\u1ea7n l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p h\u1ea1ch to\u00e1n ph\u00f9 h\u1ee3p v\u1edbi ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n \u0111ang \u00e1p d\u1ee5ng:<\/p>\n<ul>\n<li aria-level=\"1\">Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p s\u1eed d\u1ee5ng ch\u1ebf \u0111\u1ed9 Th\u00f4ng t\u01b0 200 th\u00ec h\u1ea1ch to\u00e1n Kho\u1ea3n Chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i v\u00e0o TK: 521 (5211 &#8211; Chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i, 5213 &#8211; Gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n)<\/li>\n<li aria-level=\"1\">Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p s\u1eed d\u1ee5ng ch\u1ebf \u0111\u1ed9 Th\u00f4ng t\u01b0 133 th\u00ec h\u1ea1ch to\u00e1n Kho\u1ea3n Chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i v\u00e0o TK: 511 (Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5)<\/li>\n<\/ul>\n<h2>2. C\u00e1c h\u00ecnh th\u1ee9c chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i<\/h2>\n<p>M\u1ed9t s\u1ed1 h\u00ecnh th\u1ee9c chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i ph\u1ed5 bi\u1ebfn hi\u1ec7n nay nh\u01b0:<\/p>\n<ol>\n<li><strong> Chi\u1ebft kh\u1ea5u theo t\u1eebng l\u1ea7n mua h\u00e0ng:<\/strong> \u00c1p d\u1ee5ng cho m\u1ed7i l\u1ea7n mua h\u00e0ng, v\u1edbi m\u1ee9c chi\u1ebft kh\u1ea5u \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 t\u00f9y theo s\u1ed1 l\u01b0\u1ee3ng\/kh\u1ed1i l\u01b0\u1ee3ng h\u00e0ng h\u00f3a mua. V\u00ed d\u1ee5: C\u1eeda h\u00e0ng b\u00e1n l\u1ebb qu\u1ea7n \u00e1o quy \u0111\u1ecbnh m\u1ee9c chi\u1ebft kh\u1ea5u 10% cho kh\u00e1ch h\u00e0ng mua t\u1eeb 10 s\u1ea3n ph\u1ea9m tr\u1edf l\u00ean.<\/li>\n<li><strong> Chi\u1ebft kh\u1ea5u theo t\u1ed5ng gi\u00e1 tr\u1ecb mua h\u00e0ng:<\/strong> \u00c1p d\u1ee5ng khi t\u1ed5ng gi\u00e1 tr\u1ecb mua h\u00e0ng c\u1ee7a kh\u00e1ch h\u00e0ng \u0111\u1ea1t \u0111\u1ebfn m\u1ed9t m\u1ee9c nh\u1ea5t \u0111\u1ecbnh trong m\u1ed9t kho\u1ea3ng th\u1eddi gian nh\u1ea5t \u0111\u1ecbnh. \u1ede h\u00ecnh th\u1ee9c n\u00e0y, m\u1ee9c chi\u1ebft kh\u1ea5u s\u1ebd cao h\u01a1n so v\u1edbi chi\u1ebft kh\u1ea5u theo t\u1eebng l\u1ea7n mua h\u00e0ng. V\u00ed d\u1ee5: Nh\u00e0 ph\u00e2n ph\u1ed1i th\u1ef1c ph\u1ea9m quy \u0111\u1ecbnh m\u1ee9c chi\u1ebft kh\u1ea5u 5% cho kh\u00e1ch h\u00e0ng c\u00f3 t\u1ed5ng gi\u00e1 tr\u1ecb mua h\u00e0ng trong n\u0103m \u0111\u1ea1t 1 t\u1ef7 \u0111\u1ed3ng.<\/li>\n<li><strong> Chi\u1ebft kh\u1ea5u sau nhi\u1ec1u l\u1ea7n mua h\u00e0ng:<\/strong> C\u1ed9ng d\u1ed3n gi\u00e1 tr\u1ecb mua h\u00e0ng c\u1ee7a kh\u00e1ch h\u00e0ng trong m\u1ed9t kho\u1ea3ng th\u1eddi gian v\u00e0 \u00e1p d\u1ee5ng m\u1ee9c chi\u1ebft kh\u1ea5u t\u01b0\u01a1ng \u1ee9ng khi \u0111\u1ea1t \u0111\u1ebfn m\u1ed9t m\u1ee9c nh\u1ea5t \u0111\u1ecbnh. V\u00ed d\u1ee5: C\u1eeda h\u00e0ng b\u00e1n l\u1ebb m\u1ef9 ph\u1ea9m quy \u0111\u1ecbnh ch\u01b0\u01a1ng tr\u00ecnh t\u00edch \u0111i\u1ec3m, kh\u00e1ch h\u00e0ng t\u00edch \u0111\u1ee7 \u0111i\u1ec3m s\u1ebd \u0111\u01b0\u1ee3c h\u01b0\u1edfng m\u1ee9c chi\u1ebft kh\u1ea5u l\u00ean \u0111\u1ebfn 10% cho l\u1ea7n mua ti\u1ebfp theo<\/li>\n<li><strong> Chi\u1ebft kh\u1ea5u sau ch\u01b0\u01a1ng tr\u00ecnh khuy\u1ebfn m\u1ea1i:<\/strong> \u0110\u00e2y l\u00e0 h\u00ecnh th\u1ee9c khuy\u1ebfn kh\u00edch kh\u00e1ch h\u00e0ng mua th\u00eam s\u1ea3n ph\u1ea9m sau khi \u0111\u00e3 tham gia ch\u01b0\u01a1ng tr\u00ecnh khuy\u1ebfn m\u1ea1i. \u00c1p d\u1ee5ng m\u1ee9c chi\u1ebft kh\u1ea5u cho nh\u1eefng s\u1ea3n ph\u1ea9m nh\u1ea5t \u0111\u1ecbnh sau khi kh\u00e1ch h\u00e0ng \u0111\u00e3 mua s\u1ea3n ph\u1ea9m khuy\u1ebfn m\u1ea1i. V\u00ed d\u1ee5: Si\u00eau th\u1ecb \u0111i\u1ec7n m\u00e1y \u00e1p d\u1ee5ng ch\u01b0\u01a1ng tr\u00ecnh khuy\u1ebfn m\u1ea1i gi\u1ea3m gi\u00e1 50% cho m\u1ed9t s\u1ed1 lo\u1ea1i tivi, \u0111\u1ed3ng th\u1eddi t\u1eb7ng th\u00eam voucher gi\u1ea3m gi\u00e1 10% cho kh\u00e1ch h\u00e0ng mua th\u00eam ph\u1ee5 ki\u1ec7n \u0111i k\u00e8m.<\/li>\n<\/ol>\n<p>Vi\u1ec7c \u00e1p d\u1ee5ng c\u00e1c h\u00ecnh th\u1ee9c chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i c\u1ea7n \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 trong h\u1ee3p \u0111\u1ed3ng mua b\u00e1n gi\u1eefa hai b\u00ean. Ng\u01b0\u1eddi mua c\u1ea7n ki\u1ec3m tra k\u1ef9 c\u00e1c \u0111i\u1ec1u kho\u1ea3n li\u00ean quan \u0111\u1ebfn chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i tr\u01b0\u1edbc khi k\u00fd k\u1ebft h\u1ee3p \u0111\u1ed3ng.<\/p>\n<h2>3. H\u01b0\u1edbng d\u1eabn c\u00e1ch h\u1ea1ch to\u00e1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i<\/h2>\n<figure id=\"attachment_43079\" aria-describedby=\"caption-attachment-43079\" style=\"width: 675px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"size-full wp-image-43079\" src=\"https:\/\/1office.vn\/wp-content\/uploads\/2024\/03\/So-do-hach-toan-chiet-khau-thuong-mai.jpg\" alt=\"H\u01b0\u1edbng d\u1eabn c\u00e1ch h\u1ea1ch to\u00e1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i\" width=\"675\" height=\"365\" srcset=\"https:\/\/1office.vn\/wp-content\/uploads\/2024\/03\/So-do-hach-toan-chiet-khau-thuong-mai.jpg 675w, https:\/\/1office.vn\/wp-content\/uploads\/2024\/03\/So-do-hach-toan-chiet-khau-thuong-mai-300x162.jpg 300w\" sizes=\"(max-width: 675px) 100vw, 675px\" \/><figcaption id=\"caption-attachment-43079\" class=\"wp-caption-text\">H\u01b0\u1edbng d\u1eabn c\u00e1ch h\u1ea1ch to\u00e1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i<\/figcaption><\/figure>\n<h3>3.1. H\u1ea1ch to\u00e1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i b\u00ean b\u00e1n<\/h3>\n<p><span style=\"text-decoration: underline;\"><strong>Tr\u01b0\u1eddng h\u1ee3p gi\u00e1 b\u00e1n \u0111\u00e3 tr\u1eeb chi\u1ebft kh\u1ea5u:<\/strong><\/span><\/p>\n<p><strong>H\u1ea1ch to\u00e1n trong k\u1ef3:<\/strong><\/p>\n<ul>\n<li aria-level=\"1\">Ghi N\u1ee3: TK 331 &#8211; Chi ph\u00ed b\u00e1n h\u00e0ng<\/li>\n<li aria-level=\"1\">Ghi C\u00f3: TK 511 &#8211; Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 (S\u1ed1 ti\u1ec1n \u0111\u00e3 bao g\u1ed3m chi\u1ebft kh\u1ea5u)<\/li>\n<\/ul>\n<p><strong>H\u1ea1ch to\u00e1n cu\u1ed1i k\u1ef3:\u00a0<\/strong><\/p>\n<ul>\n<li aria-level=\"1\">Kh\u00f4ng c\u1ea7n th\u1ef1c hi\u1ec7n h\u1ea1ch to\u00e1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i.<\/li>\n<\/ul>\n<p><span style=\"text-decoration: underline;\"><strong>Tr\u01b0\u1eddng h\u1ee3p gi\u00e1 b\u00e1n ch\u01b0a tr\u1eeb chi\u1ebft kh\u1ea5u:<\/strong><\/span><\/p>\n<p><strong>H\u1ea1ch to\u00e1n trong k\u1ef3:<\/strong><\/p>\n<ul>\n<li aria-level=\"1\">Ghi N\u1ee3: TK 511 &#8211; Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5<\/li>\n<li aria-level=\"1\">Ghi C\u00f3: TK 621 &#8211; Chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i<\/li>\n<\/ul>\n<p><strong>H\u1ea1ch to\u00e1n cu\u1ed1i k\u1ef3:<\/strong><\/p>\n<ul>\n<li aria-level=\"1\">Ghi N\u1ee3: TK 521 &#8211; Chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i<\/li>\n<li aria-level=\"1\">Ghi C\u00f3: TK 511 &#8211; Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5<\/li>\n<\/ul>\n<h3>3.2. H\u1ea1ch to\u00e1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i b\u00ean mua<\/h3>\n<p>Trong tr\u01b0\u1eddng h\u1ee3p c\u00e1c kho\u1ea3n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i nh\u1eadn \u0111\u01b0\u1ee3c sau khi mua h\u00e0ng, k\u1ebf to\u00e1n ph\u1ea3i c\u0103n c\u1ee9 v\u00e0o t\u00ecnh h\u00ecnh bi\u1ebfn \u0111\u1ed9ng c\u1ee7a h\u00e0ng t\u1ed3n kho \u0111\u1ec3 ph\u00e2n b\u1ed5 s\u1ed1 chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i, gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n \u0111\u01b0\u1ee3c h\u01b0\u1edfng d\u1ef1a tr\u00ean s\u1ed1 h\u00e0ng t\u1ed3n kho ch\u01b0a ti\u00eau th\u1ee5 ho\u1eb7c \u0111\u00e3 x\u00e1c \u0111\u1ecbnh l\u00e0 ti\u00eau th\u1ee5 trong k\u1ef3. C\u1ee5 th\u1ec3:<\/p>\n<p><span style=\"text-decoration: underline;\"><strong>Tr\u01b0\u1eddng h\u1ee3p gi\u00e1 b\u00e1n \u0111\u00e3 tr\u1eeb chi\u1ebft kh\u1ea5u:<\/strong><\/span><\/p>\n<p><strong>H\u1ea1ch to\u00e1n trong k\u1ef3:<\/strong><\/p>\n<ul>\n<li aria-level=\"1\">Ghi N\u1ee3: TK 131 &#8211; Ph\u1ea3i thu kh\u00e1ch h\u00e0ng<\/li>\n<li aria-level=\"1\">Ghi C\u00f3: TK 511 &#8211; Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 (S\u1ed1 ti\u1ec1n \u0111\u00e3 bao g\u1ed3m chi\u1ebft kh\u1ea5u)<\/li>\n<\/ul>\n<p><strong>H\u1ea1ch to\u00e1n cu\u1ed1i k\u1ef3:\u00a0<\/strong><\/p>\n<ul>\n<li aria-level=\"1\">Kh\u00f4ng c\u1ea7n th\u1ef1c hi\u1ec7n h\u1ea1ch to\u00e1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i.<\/li>\n<\/ul>\n<p><span style=\"text-decoration: underline;\"><strong>Tr\u01b0\u1eddng h\u1ee3p gi\u00e1 b\u00e1n ch\u01b0a tr\u1eeb chi\u1ebft kh\u1ea5u:<\/strong><\/span><\/p>\n<p><strong>H\u1ea1ch to\u00e1n trong k\u1ef3:<\/strong><\/p>\n<ul>\n<li aria-level=\"1\">Ghi N\u1ee3: TK 131 &#8211; Ph\u1ea3i thu kh\u00e1ch h\u00e0ng<\/li>\n<li aria-level=\"1\">Ghi C\u00f3: TK 5211 &#8211; Chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i<\/li>\n<\/ul>\n<p><strong>H\u1ea1ch to\u00e1n cu\u1ed1i k\u1ef3 (Ph\u00e2n b\u1ed5 chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i cho h\u00e0ng t\u1ed3n kho):<\/strong><\/p>\n<ul>\n<li aria-level=\"1\">H\u00e0ng t\u1ed3n kho c\u00f2n t\u1ed3n trong kho:\n<ul>\n<li aria-level=\"2\">Ghi N\u1ee3: TK 152, 153, 156 (Gi\u00e1 tr\u1ecb kho\u1ea3n CKTM c\u1ee7a s\u1ed1 h\u00e0ng t\u1ed3n kho ch\u01b0a ti\u00eau th\u1ee5 trong k\u1ef3)<\/li>\n<li aria-level=\"2\">Ghi C\u00f3: TK 131 &#8211; Ph\u1ea3i thu kh\u00e1ch h\u00e0ng<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li aria-level=\"1\">H\u00e0ng t\u1ed3n kho \u0111\u00e3 b\u00e1n:\n<ul>\n<li aria-level=\"2\">Ghi N\u1ee3: TK 632 &#8211; Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n<\/li>\n<li aria-level=\"2\">Ghi C\u00f3: TK 131 &#8211; Ph\u1ea3i thu kh\u00e1ch h\u00e0ng<\/li>\n<li aria-level=\"2\">Ghi N\u1ee3: TK 5211 &#8211; Chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i<\/li>\n<li aria-level=\"2\">Ghi C\u00f3: TK 511 &#8211; Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h2>4. V\u00ed d\u1ee5 h\u1ea1ch to\u00e1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i cu\u1ed1i k\u1ef3<\/h2>\n<p>\u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p th\u01b0\u01a1ng m\u1ea1i, d\u00f9 l\u00e0 b\u00ean mua hay b\u00ean b\u00e1n, th\u00ec \u0111\u1ec1u ph\u1ea3i theo d\u00f5i c\u00e1c kho\u1ea3n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh \u0111\u00fang gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n, gi\u00e1 h\u00e0ng nh\u1eadp kho,\u2026<\/p>\n<figure id=\"attachment_29267\" aria-describedby=\"caption-attachment-29267\" style=\"width: 769px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"size-full wp-image-29267\" src=\"https:\/\/1office.vn\/wp-content\/uploads\/2022\/07\/cach-tinh-chiet-khau-phan-tram-3.jpg\" alt=\"c\u00e1ch t\u00ednh chi\u1ebft kh\u1ea5u ph\u1ea7n tr\u0103m c\u1ee5 th\u1ec3\" width=\"769\" height=\"512\" srcset=\"https:\/\/1office.vn\/wp-content\/uploads\/2022\/07\/cach-tinh-chiet-khau-phan-tram-3.jpg 769w, https:\/\/1office.vn\/wp-content\/uploads\/2022\/07\/cach-tinh-chiet-khau-phan-tram-3-300x200.jpg 300w\" sizes=\"(max-width: 769px) 100vw, 769px\" \/><figcaption id=\"caption-attachment-29267\" class=\"wp-caption-text\">Chi\u1ebft kh\u1ea5u ph\u1ea7n tr\u0103m b\u00e1n h\u00e0ng l\u00e0 ph\u1ea7n tr\u0103m t\u1ef7 l\u1ec7 gi\u1ea3m gi\u00e1 m\u00e0 ng\u01b0\u1eddi b\u00e1n d\u00e0nh cho ng\u01b0\u1eddi mua<\/figcaption><\/figure>\n<h3>4.1. H\u1ea1ch to\u00e1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i theo Th\u00f4ng t\u01b0 200<\/h3>\n<p>C\u00f4ng ty A b\u00e1n h\u00e0ng cho c\u00f4ng ty B v\u1edbi gi\u00e1 tr\u1ecb 100 tri\u1ec7u \u0111\u1ed3ng. C\u00f4ng ty B \u0111\u01b0\u1ee3c chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i 5% cho t\u1ed5ng gi\u00e1 tr\u1ecb \u0111\u01a1n h\u00e0ng.<\/p>\n<p><strong>H\u1ea1ch to\u00e1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i theo <a href=\"https:\/\/thuvienphapluat.vn\/documents\/law.aspx?id=U=pZek5UazTW&amp;mode=09dsbGRWODRNUTWk\">Th\u00f4ng t\u01b0 200<\/a>:<\/strong><\/p>\n<p>T\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1n h\u00e0ng:<\/p>\n<ul>\n<li aria-level=\"1\">N\u1ee3 TK 131: 100.000.000 \u0111\u1ed3ng<\/li>\n<li aria-level=\"1\">C\u00f3 TK 511: 100.000.000 \u0111\u1ed3ng<\/li>\n<\/ul>\n<p>Cu\u1ed1i k\u1ef3:<\/p>\n<ul>\n<li aria-level=\"1\">N\u1ee3 TK 5211: 5.000.000 \u0111\u1ed3ng<\/li>\n<li aria-level=\"1\">C\u00f3 TK 511: 5.000.000 \u0111\u1ed3ng<\/li>\n<\/ul>\n<p>Gi\u1ea3i th\u00edch: T\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1n h\u00e0ng: H\u1ea1ch to\u00e1n doanh thu b\u00e1n h\u00e0ng 100 tri\u1ec7u \u0111\u1ed3ng v\u00e0o TK 511 v\u00e0 ghi n\u1ee3 TK 131 &#8211; Ph\u1ea3i thu kh\u00e1ch h\u00e0ng. V\u00e0o cu\u1ed1i k\u1ef3: H\u1ea1ch to\u00e1n kho\u1ea3n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i 5 tri\u1ec7u \u0111\u1ed3ng v\u00e0o TK 5211 &#8211; Chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i v\u00e0 k\u1ebft chuy\u1ec3n sang TK 511 \u0111\u1ec3 gi\u1ea3m doanh thu b\u00e1n h\u00e0ng.<\/p>\n<h3>4.2. H\u1ea1ch to\u00e1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i theo Th\u00f4ng t\u01b0 133<\/h3>\n<p>C\u00f4ng ty A b\u00e1n h\u00e0ng cho c\u00f4ng ty B v\u1edbi gi\u00e1 tr\u1ecb 100 tri\u1ec7u \u0111\u1ed3ng. C\u00f4ng ty B \u0111\u01b0\u1ee3c chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i 5% cho t\u1ed5ng gi\u00e1 tr\u1ecb \u0111\u01a1n h\u00e0ng.<\/p>\n<p><strong>H\u1ea1ch to\u00e1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i theo <a href=\"https:\/\/thuvienphapluat.vn\/documents\/law.aspx?id=M=pnME9UazTW&amp;mode=09dsbGRWODFOdzWk\">Th\u00f4ng t\u01b0 133<\/a>:<\/strong><\/p>\n<p>T\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1n h\u00e0ng:<\/p>\n<ul>\n<li aria-level=\"1\">N\u1ee3 TK 131: 95.000.000 \u0111\u1ed3ng<\/li>\n<li aria-level=\"1\">C\u00f3 TK 511: 95.000.000 \u0111\u1ed3ng<\/li>\n<\/ul>\n<p>Gi\u1ea3i th\u00edch: T\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1n h\u00e0ng: H\u1ea1ch to\u00e1n doanh thu b\u00e1n h\u00e0ng \u0111\u00e3 bao g\u1ed3m chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i (95 tri\u1ec7u \u0111\u1ed3ng) v\u00e0o TK 511 v\u00e0 ghi n\u1ee3 TK 131 &#8211; Ph\u1ea3i thu kh\u00e1ch h\u00e0ng.<\/p>\n<p>L\u01b0u \u00fd: Vi\u1ec7c h\u1ea1ch to\u00e1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i c\u1ea7n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt K\u1ebf to\u00e1n v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh. \u0110\u1ed3ng th\u1eddi nh\u00e0 qu\u1ea3n tr\u1ecb c\u1ea7n ghi ch\u00e9p \u0111\u1ea7y \u0111\u1ee7, ch\u00ednh x\u00e1c c\u00e1c th\u00f4ng tin li\u00ean quan \u0111\u1ebfn chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i v\u00e0 n\u00ean tham kh\u1ea3o \u00fd ki\u1ebfn c\u1ee7a chuy\u00ean gia k\u1ebf to\u00e1n n\u1ebfu c\u00f3 b\u1ea5t k\u1ef3 th\u1eafc m\u1eafc n\u00e0o.<\/p>\n<h2>5. Ph\u00e2n bi\u1ec7t chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i v\u1edbi thu\u1eadt ng\u1eef li\u00ean quan<\/h2>\n<h3>5.1. Ph\u00e2n bi\u1ec7t chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i v\u00e0 gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n<\/h3>\n<p>Chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i v\u00e0 gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n \u0111\u1ec1u l\u00e0 hai h\u00ecnh th\u1ee9c l\u00e0m gi\u1ea3m gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a b\u00e1n ra v\u00e0 c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng cho t\u1ea5t c\u1ea3 kh\u00e1ch h\u00e0ng ho\u1eb7c m\u1ed9t s\u1ed1 kh\u00e1ch h\u00e0ng nh\u1ea5t \u0111\u1ecbnh.<\/p>\n<table style=\"width: 96.3065%;\">\n<tbody>\n<tr>\n<td style=\"width: 12.1212%;\"><strong>\u0110\u1eb7c \u0111i\u1ec3m<\/strong><\/td>\n<td style=\"width: 49.3849%;\"><strong>Chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i<\/strong><\/td>\n<td style=\"width: 34.0431%;\"><strong>Gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 12.1212%;\">M\u1ee5c \u0111\u00edch<\/td>\n<td style=\"width: 49.3849%;\">Khuy\u1ebfn kh\u00edch kh\u00e1ch h\u00e0ng mua nhi\u1ec1u h\u00e0ng, mua h\u00e0ng s\u1edbm ho\u1eb7c thanh to\u00e1n \u0111\u00fang h\u1ea1n.<\/td>\n<td style=\"width: 34.0431%;\">X\u1ea3 kho, thanh l\u00fd h\u00e0ng t\u1ed3n kho, thu h\u00fat kh\u00e1ch h\u00e0ng.<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 12.1212%;\">Th\u1eddi \u0111i\u1ec3m \u00e1p d\u1ee5ng<\/td>\n<td style=\"width: 49.3849%;\">C\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng tr\u01b0\u1edbc, trong ho\u1eb7c sau khi b\u00e1n h\u00e0ng.<\/td>\n<td style=\"width: 34.0431%;\">Th\u01b0\u1eddng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng tr\u01b0\u1edbc khi b\u00e1n h\u00e0ng.<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 12.1212%;\">H\u00ecnh th\u1ee9c th\u1ec3 hi\u1ec7n<\/td>\n<td style=\"width: 49.3849%;\">Th\u1ec3 hi\u1ec7n d\u01b0\u1edbi d\u1ea1ng ph\u1ea7n tr\u0103m ho\u1eb7c s\u1ed1 ti\u1ec1n gi\u1ea3m tr\u1eeb tr\u00ean gi\u00e1 b\u00e1n.<\/td>\n<td style=\"width: 34.0431%;\">Th\u1ec3 hi\u1ec7n d\u01b0\u1edbi d\u1ea1ng gi\u00e1 b\u00e1n m\u1edbi \u0111\u00e3 bao g\u1ed3m gi\u1ea3m gi\u00e1.<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 12.1212%;\">H\u1ea1ch to\u00e1n k\u1ebf to\u00e1n<\/td>\n<td style=\"width: 49.3849%;\">H\u1ea1ch to\u00e1n v\u00e0o TK 521 &#8211; Chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i.<\/td>\n<td style=\"width: 34.0431%;\">H\u1ea1ch to\u00e1n v\u00e0o TK 632 &#8211; Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>V\u00ed d\u1ee5:<\/p>\n<ul>\n<li aria-level=\"1\"><strong>Chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i:<\/strong> C\u00f4ng ty A b\u00e1n h\u00e0ng cho c\u00f4ng ty B v\u1edbi gi\u00e1 tr\u1ecb 100 tri\u1ec7u \u0111\u1ed3ng. C\u00f4ng ty B \u0111\u01b0\u1ee3c chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i 5% cho t\u1ed5ng gi\u00e1 tr\u1ecb \u0111\u01a1n h\u00e0ng. Nh\u01b0 v\u1eady, gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a sau chi\u1ebft kh\u1ea5u l\u00e0 95 tri\u1ec7u \u0111\u1ed3ng.<\/li>\n<li aria-level=\"1\"><strong>Gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n:<\/strong> C\u1eeda h\u00e0ng b\u00e1n l\u1ebb X gi\u1ea3m gi\u00e1 10% cho t\u1ea5t c\u1ea3 s\u1ea3n ph\u1ea9m trong d\u1ecbp Black Friday. T\u1eeb \u0111\u00f3, gi\u00e1 b\u00e1n m\u1edbi c\u1ee7a s\u1ea3n ph\u1ea9m s\u1ebd \u0111\u01b0\u1ee3c gi\u1ea3m 10% so v\u1edbi gi\u00e1 g\u1ed1c.<\/li>\n<\/ul>\n<h3>5.2. Ph\u00e2n bi\u1ec7t chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i v\u00e0 chi\u1ebft kh\u1ea5u thanh to\u00e1n<\/h3>\n<p>H\u00ecnh th\u1ee9c chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i v\u00e0 chi\u1ebft kh\u1ea5u thanh to\u00e1n c\u00f3 \u0111i\u1ec3m gi\u1ed1ng nhau l\u00e0 \u0111\u1ec1u \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng d\u01b0\u1edbi d\u1ea1ng ph\u1ea7n tr\u0103m gi\u1ea3m tr\u1eeb tr\u00ean gi\u00e1 b\u00e1n v\u00e0 c\u00f3 m\u1ee5c \u0111\u00edch khuy\u1ebfn kh\u00edch kh\u00e1ch h\u00e0ng.<\/p>\n<table style=\"width: 93.9387%;\">\n<tbody>\n<tr>\n<td style=\"width: 11.8371%;\"><strong>\u0110\u1eb7c \u0111i\u1ec3m<\/strong><\/td>\n<td style=\"width: 43.4293%;\"><strong>Chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i<\/strong><\/td>\n<td style=\"width: 37.9154%;\"><strong>Chi\u1ebft kh\u1ea5u thanh to\u00e1n<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 11.8371%;\">M\u1ee5c \u0111\u00edch<\/td>\n<td style=\"width: 43.4293%;\">Khuy\u1ebfn kh\u00edch kh\u00e1ch h\u00e0ng mua nhi\u1ec1u h\u00e0ng, mua h\u00e0ng s\u1edbm.<\/td>\n<td style=\"width: 37.9154%;\">Khuy\u1ebfn kh\u00edch kh\u00e1ch h\u00e0ng thanh to\u00e1n \u0111\u00fang h\u1ea1n.<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 11.8371%;\">\u0110i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng<\/td>\n<td style=\"width: 43.4293%;\">D\u1ef1a tr\u00ean s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng h\u00f3a mua, gi\u00e1 tr\u1ecb \u0111\u01a1n h\u00e0ng ho\u1eb7c th\u1eddi \u0111i\u1ec3m mua h\u00e0ng.<\/td>\n<td style=\"width: 37.9154%;\">D\u1ef1a tr\u00ean th\u1eddi gian thanh to\u00e1n c\u1ee7a kh\u00e1ch h\u00e0ng.<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 11.8371%;\">H\u00ecnh th\u1ee9c th\u1ec3 hi\u1ec7n<\/td>\n<td style=\"width: 43.4293%;\">Th\u1ec3 hi\u1ec7n tr\u00ean h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng.<\/td>\n<td style=\"width: 37.9154%;\">C\u00f3 th\u1ec3 th\u1ec3 hi\u1ec7n tr\u00ean h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng ho\u1eb7c th\u00f4ng b\u00e1o ri\u00eang.<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 11.8371%;\">H\u1ea1ch to\u00e1n k\u1ebf to\u00e1n<\/td>\n<td style=\"width: 43.4293%;\">H\u1ea1ch to\u00e1n v\u00e0o TK 521 &#8211; Chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i.<\/td>\n<td style=\"width: 37.9154%;\">H\u1ea1ch to\u00e1n v\u00e0o TK 511 &#8211; Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>V\u00ed d\u1ee5:<\/p>\n<ul>\n<li aria-level=\"1\">Chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i: C\u00f4ng ty A b\u00e1n h\u00e0ng cho c\u00f4ng ty B v\u1edbi gi\u00e1 tr\u1ecb 100 tri\u1ec7u \u0111\u1ed3ng. C\u00f4ng ty B \u0111\u01b0\u1ee3c chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i 5% n\u1ebfu thanh to\u00e1n trong v\u00f2ng 10 ng\u00e0y. Gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a sau chi\u1ebft kh\u1ea5u l\u00e0 95 tri\u1ec7u \u0111\u1ed3ng.<\/li>\n<li aria-level=\"1\">Chi\u1ebft kh\u1ea5u thanh to\u00e1n: C\u1eeda h\u00e0ng b\u00e1n l\u1ebb Y \u00e1p d\u1ee5ng chi\u1ebft kh\u1ea5u thanh to\u00e1n 2% cho kh\u00e1ch h\u00e0ng thanh to\u00e1n h\u00f3a \u0111\u01a1n trong v\u00f2ng 5 ng\u00e0y. Kh\u00e1ch h\u00e0ng s\u1ebd \u0111\u01b0\u1ee3c gi\u1ea3m 2% gi\u00e1 tr\u1ecb h\u00f3a \u0111\u01a1n n\u1ebfu thanh to\u00e1n \u0111\u00fang h\u1ea1n.<\/li>\n<\/ul>\n<h2>6. H\u01b0\u1edbng d\u1eabn vi\u1ebft h\u00f3a \u0111\u01a1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i<\/h2>\n<figure id=\"attachment_38842\" aria-describedby=\"caption-attachment-38842\" style=\"width: 1024px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"size-large wp-image-38842\" src=\"https:\/\/1office.vn\/wp-content\/uploads\/2023\/10\/Chao-hang-hieu-qua-bang-chuong-trinh-khuyen-mai-1024x683.jpg\" alt=\"Ch\u00e0o h\u00e0ng hi\u1ec7u qu\u1ea3 b\u1eb1ng ch\u01b0\u01a1ng tr\u00ecnh khuy\u1ebfn m\u1ea1i\" width=\"1024\" height=\"683\" srcset=\"https:\/\/1office.vn\/wp-content\/uploads\/2023\/10\/Chao-hang-hieu-qua-bang-chuong-trinh-khuyen-mai-1024x683.jpg 1024w, https:\/\/1office.vn\/wp-content\/uploads\/2023\/10\/Chao-hang-hieu-qua-bang-chuong-trinh-khuyen-mai-300x200.jpg 300w, https:\/\/1office.vn\/wp-content\/uploads\/2023\/10\/Chao-hang-hieu-qua-bang-chuong-trinh-khuyen-mai-768x512.jpg 768w, https:\/\/1office.vn\/wp-content\/uploads\/2023\/10\/Chao-hang-hieu-qua-bang-chuong-trinh-khuyen-mai-1536x1024.jpg 1536w, https:\/\/1office.vn\/wp-content\/uploads\/2023\/10\/Chao-hang-hieu-qua-bang-chuong-trinh-khuyen-mai-2048x1365.jpg 2048w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><figcaption id=\"caption-attachment-38842\" class=\"wp-caption-text\">Ch\u00e0o h\u00e0ng hi\u1ec7u qu\u1ea3 b\u1eb1ng ch\u01b0\u01a1ng tr\u00ecnh khuy\u1ebfn m\u1ea1i<\/figcaption><\/figure>\n<p><span style=\"text-decoration: underline;\"><strong>Tr\u01b0\u1eddng h\u1ee3p 1: H\u00f3a \u0111\u01a1n chi\u1ebft kh\u1ea5u theo t\u1eebng l\u1ea7n mua<\/strong><\/span><\/p>\n<p>Ng\u00e0y 01\/03 c\u00f4ng ty A t\u1ed5 ch\u1ee9c ch\u01b0\u01a1ng tr\u00ecnh mua 1 \u0111i\u1ec7n tho\u1ea1i Smartphone XYZ tr\u1ecb gi\u00e1 30 tri\u1ec7u, gi\u1ea3m 10%. Trong c\u00f9ng ng\u00e0y 05\/03, c\u00f4ng ty B t\u1edbi mua m\u1ed9t chi\u1ebfc \u0111i\u1ec7n tho\u1ea1i Smartphone XYZ n\u00e0y v\u1edbi gi\u00e1 30 tri\u1ec7u n\u00ean \u0111\u01b0\u1ee3c h\u01b0\u1edfng chi\u1ebft kh\u1ea5u. L\u00fac \u0111\u00f3, h\u00f3a \u0111\u01a1n s\u1ebd vi\u1ebft nh\u01b0 sau:<\/p>\n<table style=\"width: 91.6518%; height: 416px;\">\n<tbody>\n<tr style=\"height: 56px;\">\n<td style=\"height: 56px; width: 5.86207%;\"><span style=\"font-size: 10pt;\"><strong>STT<\/strong><\/span><\/td>\n<td style=\"height: 56px; width: 39.256%;\"><span style=\"font-size: 10pt;\"><strong>T\u00ean h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5<\/strong><\/span><\/td>\n<td style=\"height: 56px; width: 10.9164%;\"><span style=\"font-size: 10pt;\"><strong>\u0110\u01a1n v\u1ecb t\u00ednh<\/strong><\/span><\/td>\n<td style=\"height: 56px; width: 12.2414%;\"><span style=\"font-size: 10pt;\"><strong>S\u1ed1 l\u01b0\u1ee3ng<\/strong><\/span><\/td>\n<td style=\"height: 56px; width: 14.4828%;\"><span style=\"font-size: 10pt;\"><strong>\u0110\u01a1n gi\u00e1<\/strong><\/span><\/td>\n<td style=\"height: 56px; width: 33.7087%;\"><span style=\"font-size: 10pt;\"><strong>Th\u00e0nh ti\u1ec1n<\/strong><\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"height: 56px; width: 5.86207%;\"><span style=\"font-size: 10pt;\"><strong>1<\/strong><\/span><\/td>\n<td style=\"height: 56px; width: 39.256%;\"><span style=\"font-size: 10pt;\"><strong>2<\/strong><\/span><\/td>\n<td style=\"height: 56px; width: 10.9164%;\"><span style=\"font-size: 10pt;\"><strong>3<\/strong><\/span><\/td>\n<td style=\"height: 56px; width: 12.2414%;\"><span style=\"font-size: 10pt;\"><strong>4<\/strong><\/span><\/td>\n<td style=\"height: 56px; width: 14.4828%;\"><span style=\"font-size: 10pt;\"><strong>5<\/strong><\/span><\/td>\n<td style=\"height: 56px; width: 33.7087%;\"><span style=\"font-size: 10pt;\"><strong>6 = 4\u00d75<\/strong><\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"height: 56px; width: 5.86207%;\"><span style=\"font-size: 10pt;\">01<\/span><\/td>\n<td style=\"height: 56px; width: 39.256%;\"><span style=\"font-size: 10pt;\">\u0110i\u1ec7n tho\u1ea1i Smartphone XYZ\u00a0<\/span><\/td>\n<td style=\"height: 56px; width: 10.9164%;\"><span style=\"font-size: 10pt;\">chi\u1ebfc<\/span><\/td>\n<td style=\"height: 56px; width: 12.2414%;\"><span style=\"font-size: 10pt;\">1<\/span><\/td>\n<td style=\"height: 56px; width: 14.4828%;\"><span style=\"font-size: 10pt;\">27.000.000<\/span><\/td>\n<td style=\"height: 56px; width: 33.7087%;\"><span style=\"font-size: 10pt;\">27.000.000<\/span><\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"height: 24px; width: 5.86207%;\"><\/td>\n<td style=\"height: 24px; width: 39.256%;\"><\/td>\n<td style=\"height: 24px; width: 10.9164%;\"><\/td>\n<td style=\"height: 24px; width: 12.2414%;\"><\/td>\n<td style=\"height: 24px; width: 14.4828%;\"><\/td>\n<td style=\"height: 24px; width: 33.7087%;\"><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"height: 56px; width: 82.7587%;\" colspan=\"5\"><span style=\"font-size: 10pt;\">C\u1ed9ng ti\u1ec1n h\u00e0ng<\/span><\/td>\n<td style=\"height: 56px; width: 33.7087%;\"><span style=\"font-size: 10pt;\">27.000.000<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"height: 56px; width: 56.0345%;\" colspan=\"3\"><span style=\"font-size: 10pt;\">Thu\u1ebf su\u1ea5t thu\u1ebf GTGT: 10%<\/span><\/td>\n<td style=\"height: 56px; width: 26.7242%;\" colspan=\"2\"><span style=\"font-size: 10pt;\">Thu\u1ebf GTGT<\/span><\/td>\n<td style=\"height: 56px; width: 33.7087%;\"><span style=\"font-size: 10pt;\">2.700.000<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"height: 56px; width: 82.7587%;\" colspan=\"5\"><span style=\"font-size: 10pt;\">T\u1ed5ng ti\u1ec1n thanh to\u00e1n<\/span><\/td>\n<td style=\"height: 56px; width: 33.7087%;\"><span style=\"font-size: 10pt;\">29.700.000<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"height: 56px; width: 116.467%;\" colspan=\"6\"><span style=\"font-size: 10pt;\">B\u1eb1ng ch\u1eef: Hai m\u01b0\u01a1i ch\u00edn tri\u1ec7u b\u1ea3y tr\u0103m ngh\u00ecn \u0111\u1ed3ng<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"text-decoration: underline;\"><strong>Tr\u01b0\u1eddng h\u1ee3p 2: H\u00f3a \u0111\u01a1n chi\u1ebft kh\u1ea5u theo s\u1ed1 l\u01b0\u1ee3ng, doanh s\u1ed1<\/strong><\/span><\/p>\n<p>Ng\u00e0y 05\/03 c\u00f4ng ty A k\u00fd h\u1ee3p \u0111\u1ed3ng v\u1edbi c\u00f4ng ty B, th\u1ecfa thu\u1eadn n\u1ebfu c\u00f4ng ty B mua 10 chi\u1ebfc \u0111i\u1ec7n tho\u1ea1i Smartphone XYZ tr\u1ecb gi\u00e1 30 tri\u1ec7u, s\u1ebd \u0111\u01b0\u1ee3c chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i 5% (30 tri\u1ec7u x 5% x 10 = 15 tri\u1ec7u). C\u00f4ng ty B ti\u1ebfn h\u00e0nh mua c\u00f9ng l\u00fac 10 \u0111i\u1ec7n tho\u1ea1i v\u00e0 nh\u1eadn \u0111\u01b0\u1ee3c chi\u1ebft kh\u1ea5u (nh\u1ecf h\u01a1n s\u1ed1 ti\u1ec1n c\u1ee7a 10 chi\u1ebfc)<\/p>\n<p><em>V\u00ec s\u1ed1 ti\u1ec1n chi\u1ebft kh\u1ea5u <strong>nh\u1ecf h\u01a1n<\/strong> s\u1ed1 ti\u1ec1n tr\u00ean h\u00f3a \u0111\u01a1n cu\u1ed1i c\u00f9ng m\u00e0 ng\u01b0\u1eddi mua nh\u1eadn \u0111\u01b0\u1ee3c th\u00ec s\u1ed1 ti\u1ec1n chi\u1ebft kh\u1ea5u s\u1ebd \u0111\u01b0\u1ee3c <strong>b\u00f9 tr\u1eeb tr\u1ef1c ti\u1ebfp<\/strong> tr\u00ean h\u00f3a \u0111\u01a1n cu\u1ed1i c\u00f9ng \u0111\u00f3.<\/em><\/p>\n<table style=\"width: 93.0969%; height: 399px;\">\n<tbody>\n<tr style=\"height: 55px;\">\n<td style=\"width: 5.81197%; height: 55px;\"><span style=\"font-size: 10pt;\"><strong>STT<\/strong><\/span><\/td>\n<td style=\"width: 40.0829%; height: 55px;\"><span style=\"font-size: 10pt;\"><strong>T\u00ean h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5<\/strong><\/span><\/td>\n<td style=\"width: 12.1529%; height: 55px;\"><span style=\"font-size: 10pt;\"><strong>\u0110\u01a1n v\u1ecb t\u00ednh<\/strong><\/span><\/td>\n<td style=\"width: 11.9658%; height: 55px;\"><span style=\"font-size: 10pt;\"><strong>S\u1ed1 l\u01b0\u1ee3ng<\/strong><\/span><\/td>\n<td style=\"width: 9.14705%; height: 55px;\"><span style=\"font-size: 10pt;\"><strong>\u0110\u01a1n gi\u00e1<\/strong><\/span><\/td>\n<td style=\"width: 38.0712%; height: 55px;\"><span style=\"font-size: 10pt;\"><strong>Th\u00e0nh ti\u1ec1n<\/strong><\/span><\/td>\n<\/tr>\n<tr style=\"height: 55px;\">\n<td style=\"width: 5.81197%; height: 55px;\"><span style=\"font-size: 10pt;\"><strong>1<\/strong><\/span><\/td>\n<td style=\"width: 40.0829%; height: 55px;\"><span style=\"font-size: 10pt;\"><strong>2<\/strong><\/span><\/td>\n<td style=\"width: 12.1529%; height: 55px;\"><span style=\"font-size: 10pt;\"><strong>3<\/strong><\/span><\/td>\n<td style=\"width: 11.9658%; height: 55px;\"><span style=\"font-size: 10pt;\"><strong>4<\/strong><\/span><\/td>\n<td style=\"width: 9.14705%; height: 55px;\"><span style=\"font-size: 10pt;\"><strong>5<\/strong><\/span><\/td>\n<td style=\"width: 38.0712%; height: 55px;\"><span style=\"font-size: 10pt;\"><strong>6 = 4\u00d75<\/strong><\/span><\/td>\n<\/tr>\n<tr style=\"height: 55px;\">\n<td style=\"width: 5.81197%; height: 55px;\"><span style=\"font-size: 10pt;\">01<\/span><\/td>\n<td style=\"width: 40.0829%; height: 55px;\"><span style=\"font-size: 10pt;\">\u0110i\u1ec7n tho\u1ea1i Smartphone XYZ\u00a0<\/span><\/td>\n<td style=\"width: 12.1529%; height: 55px;\"><span style=\"font-size: 10pt;\">chi\u1ebfc<\/span><\/td>\n<td style=\"width: 11.9658%; height: 55px;\"><span style=\"font-size: 10pt;\">10<\/span><\/td>\n<td style=\"width: 9.14705%; height: 55px;\"><span style=\"font-size: 10pt;\">30.000.000<\/span><\/td>\n<td style=\"width: 38.0712%; height: 55px;\"><span style=\"font-size: 10pt;\">300.000.000<\/span><\/td>\n<\/tr>\n<tr style=\"height: 55px;\">\n<td style=\"width: 5.81197%; height: 55px;\"><\/td>\n<td style=\"width: 40.0829%; height: 55px;\"><span style=\"font-size: 10pt;\">Chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i 5%<\/span><\/td>\n<td style=\"width: 12.1529%; height: 55px;\"><\/td>\n<td style=\"width: 11.9658%; height: 55px;\"><\/td>\n<td style=\"width: 9.14705%; height: 55px;\"><\/td>\n<td style=\"width: 38.0712%; height: 55px;\"><span style=\"font-size: 10pt;\">15.000.000<\/span><\/td>\n<\/tr>\n<tr style=\"height: 55px;\">\n<td style=\"width: 79.1606%; height: 55px;\" colspan=\"5\"><span style=\"font-size: 10pt;\">C\u1ed9ng ti\u1ec1n h\u00e0ng<\/span><\/td>\n<td style=\"width: 38.0712%; height: 55px;\"><span style=\"font-size: 10pt;\">285.000.000<\/span><\/td>\n<\/tr>\n<tr style=\"height: 55px;\">\n<td style=\"width: 58.0478%; height: 55px;\" colspan=\"3\"><span style=\"font-size: 10pt;\">Thu\u1ebf su\u1ea5t thu\u1ebf GTGT: 10%<\/span><\/td>\n<td style=\"width: 21.1129%; height: 55px;\" colspan=\"2\"><span style=\"font-size: 10pt;\">Thu\u1ebf GTGT<\/span><\/td>\n<td style=\"width: 38.0712%; height: 55px;\"><span style=\"font-size: 10pt;\">28.500.000<\/span><\/td>\n<\/tr>\n<tr style=\"height: 55px;\">\n<td style=\"width: 79.1606%; height: 55px;\" colspan=\"5\"><span style=\"font-size: 10pt;\">T\u1ed5ng ti\u1ec1n thanh to\u00e1n<\/span><\/td>\n<td style=\"width: 38.0712%; height: 55px;\"><span style=\"font-size: 10pt;\">313.500.000<\/span><\/td>\n<\/tr>\n<tr style=\"height: 14px;\">\n<td style=\"width: 117.232%; height: 14px;\" colspan=\"6\"><span style=\"font-size: 10pt;\">B\u1eb1ng ch\u1eef: Ba tr\u0103m m\u01b0\u1eddi ba tri\u1ec7u n\u0103m tr\u0103m ngh\u00ecn \u0111\u1ed3ng.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Ng\u00e0y 05\/03 c\u00f4ng ty A k\u00fd h\u1ee3p \u0111\u1ed3ng v\u1edbi c\u00f4ng ty B, th\u1ecfa thu\u1eadn n\u1ebfu c\u00f4ng ty B mua 10 chi\u1ebfc \u0111i\u1ec7n tho\u1ea1i Smartphone XYZ tr\u1ecb gi\u00e1 30 tri\u1ec7u, s\u1ebd \u0111\u01b0\u1ee3c chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i 15% (30 tri\u1ec7u x 15% x 10 = 45 tri\u1ec7u). Sau khi mua \u0111\u01b0\u1ee3c 9 chi\u1ebfc \u0111i\u1ec7n tho\u1ea1i, c\u00f4ng ty B\u00a0 ti\u1ebfp t\u1ee5c mua th\u00eam 1 chi\u1ebfc \u0111i\u1ec7n tho\u1ea1i v\u00e0 nh\u1eadn \u0111\u01b0\u1ee3c chi\u1ebft kh\u1ea5u 15% (l\u1edbn h\u01a1n s\u1ed1 ti\u1ec1n c\u1ee7a m\u1ed9t chi\u1ebfc \u0111i\u1ec7n tho\u1ea1i).<\/p>\n<p><em>V\u00ec s\u1ed1 ti\u1ec1n chi\u1ebft kh\u1ea5u<strong>\u00a0l\u1edbn h\u01a1n<\/strong> s\u1ed1 ti\u1ec1n tr\u00ean h\u00f3a \u0111\u01a1n cu\u1ed1i c\u00f9ng ho\u1eb7c tr\u01b0\u1eddng h\u1ee3p <strong>k\u1ebft th\u00fac k\u1ef3 khuy\u1ebfn m\u00e3i<\/strong> m\u1edbi l\u1eadp h\u00f3a \u0111\u01a1n th\u00ec ng\u01b0\u1eddi b\u00e1n c\u1ea7n l\u1eadp <strong>h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m<\/strong> c\u00e1c h\u00f3a \u0111\u01a1n tr\u01b0\u1edbc \u0111\u00f3..<\/em><\/p>\n<p>&nbsp;<\/p>\n<table style=\"width: 97.5372%; height: 464px;\">\n<tbody>\n<tr style=\"height: 80px;\">\n<td style=\"height: 80px; width: 4.59459%;\"><span style=\"font-size: 10pt;\"><strong>STT<\/strong><\/span><\/td>\n<td style=\"height: 80px; width: 47.1621%;\"><span style=\"font-size: 10pt;\"><strong>T\u00ean h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5<\/strong><\/span><\/td>\n<td style=\"height: 80px; width: 12.0271%;\"><span style=\"font-size: 10pt;\"><strong>\u0110\u01a1n v\u1ecb t\u00ednh<\/strong><\/span><\/td>\n<td style=\"height: 80px; width: 10.6756%;\"><span style=\"font-size: 10pt;\"><strong>S\u1ed1 l\u01b0\u1ee3ng<\/strong><\/span><\/td>\n<td style=\"height: 80px; width: 10.1351%;\"><span style=\"font-size: 10pt;\"><strong>\u0110\u01a1n gi\u00e1<\/strong><\/span><\/td>\n<td style=\"height: 80px; width: 11.1507%;\"><span style=\"font-size: 10pt;\"><strong>Th\u00e0nh ti\u1ec1n<\/strong><\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"height: 56px; width: 4.59459%;\"><span style=\"font-size: 10pt;\"><strong>1<\/strong><\/span><\/td>\n<td style=\"height: 56px; width: 47.1621%;\"><span style=\"font-size: 10pt;\"><strong>2<\/strong><\/span><\/td>\n<td style=\"height: 56px; width: 12.0271%;\"><span style=\"font-size: 10pt;\"><strong>3<\/strong><\/span><\/td>\n<td style=\"height: 56px; width: 10.6756%;\"><span style=\"font-size: 10pt;\"><strong>4<\/strong><\/span><\/td>\n<td style=\"height: 56px; width: 10.1351%;\"><span style=\"font-size: 10pt;\"><strong>5<\/strong><\/span><\/td>\n<td style=\"height: 56px; width: 11.1507%;\"><span style=\"font-size: 10pt;\"><strong>6 = 4\u00d75<\/strong><\/span><\/td>\n<\/tr>\n<tr style=\"height: 80px;\">\n<td style=\"height: 80px; width: 4.59459%;\"><span style=\"font-size: 10pt;\">01<\/span><\/td>\n<td style=\"height: 80px; width: 47.1621%;\"><span style=\"font-size: 10pt;\">\u0110i\u1ec1u ch\u1ec9nh gi\u1ea3m s\u1ed1 ti\u1ec1n, ti\u1ec1n thu\u1ebf c\u1ee7a c\u00e1c h\u00f3a \u0111\u01a1n k\u00e8m b\u1ea3ng k\u00ea \u2026 do CKTM 15%\u00a0<\/span><\/td>\n<td style=\"height: 80px; width: 12.0271%;\"><\/td>\n<td style=\"height: 80px; width: 10.6756%;\"><\/td>\n<td style=\"height: 80px; width: 10.1351%;\"><\/td>\n<td style=\"height: 80px; width: 11.1507%;\"><span style=\"font-size: 10pt;\">45.000.000<\/span><\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"height: 24px; width: 4.59459%;\"><\/td>\n<td style=\"height: 24px; width: 47.1621%;\"><\/td>\n<td style=\"height: 24px; width: 12.0271%;\"><\/td>\n<td style=\"height: 24px; width: 10.6756%;\"><\/td>\n<td style=\"height: 24px; width: 10.1351%;\"><\/td>\n<td style=\"height: 24px; width: 11.1507%;\"><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"height: 56px; width: 84.5945%;\" colspan=\"5\"><span style=\"font-size: 10pt;\">C\u1ed9ng ti\u1ec1n h\u00e0ng<\/span><\/td>\n<td style=\"height: 56px; width: 11.1507%;\"><span style=\"font-size: 10pt;\">45.000.000<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"height: 56px; width: 63.7838%;\" colspan=\"3\"><span style=\"font-size: 10pt;\">Thu\u1ebf su\u1ea5t thu\u1ebf GTGT: 10%<\/span><\/td>\n<td style=\"height: 56px; width: 20.8107%;\" colspan=\"2\"><span style=\"font-size: 10pt;\">Thu\u1ebf GTGT<\/span><\/td>\n<td style=\"height: 56px; width: 11.1507%;\"><span style=\"font-size: 10pt;\">4.500.000<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"height: 56px; width: 84.5945%;\" colspan=\"5\"><span style=\"font-size: 10pt;\">T\u1ed5ng ti\u1ec1n thanh to\u00e1n<\/span><\/td>\n<td style=\"height: 56px; width: 11.1507%;\"><span style=\"font-size: 10pt;\">49.500.000<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"height: 56px; width: 95.7452%;\" colspan=\"6\"><span style=\"font-size: 10pt;\">B\u1eb1ng ch\u1eef: B\u1ed1n m\u01b0\u01a1i ch\u00edn tri\u1ec7u n\u0103m tr\u0103m ngh\u00ecn \u0111\u1ed3ng.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Ngo\u00e0i ra, vi\u1ec7c \u00e1p d\u1ee5ng chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i v\u00e0 chi\u1ebft kh\u1ea5u thanh to\u00e1n c\u1ea7n \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 trong h\u1ee3p \u0111\u1ed3ng mua b\u00e1n gi\u1eefa hai b\u00ean. Ng\u01b0\u1eddi mua c\u1ea7n ki\u1ec3m tra k\u1ef9 c\u00e1c \u0111i\u1ec1u kho\u1ea3n li\u00ean quan \u0111\u1ebfn chi\u1ebft kh\u1ea5u tr\u01b0\u1edbc khi k\u00fd h\u1ee3p \u0111\u1ed3ng.<\/p>\n<h2 data-start=\"0\" data-end=\"65\"><span style=\"color: #000000;\"><strong data-start=\"4\" data-end=\"63\">7. Vai tr\u00f2 c\u1ee7a chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i trong kinh doanh<\/strong><\/span><\/h2>\n<p data-start=\"67\" data-end=\"430\">Chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i kh\u00f4ng ch\u1ec9 l\u00e0 m\u1ed9t h\u00ecnh th\u1ee9c \u201cgi\u1ea3m gi\u00e1\u201d \u0111\u01a1n thu\u1ea7n m\u00e0 c\u00f2n l\u00e0 m\u1ed9t c\u00f4ng c\u1ee5 chi\u1ebfn l\u01b0\u1ee3c trong kinh doanh, gi\u00fap doanh nghi\u1ec7p qu\u1ea3n l\u00fd doanh thu, duy tr\u00ec m\u1ed1i quan h\u1ec7 v\u1edbi kh\u00e1ch h\u00e0ng v\u00e0 gia t\u0103ng s\u1ee9c c\u1ea1nh tranh tr\u00ean th\u1ecb tr\u01b0\u1eddng. Khi \u0111\u01b0\u1ee3c thi\u1ebft k\u1ebf v\u00e0 \u00e1p d\u1ee5ng \u0111\u00fang c\u00e1ch, chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i mang l\u1ea1i nhi\u1ec1u gi\u00e1 tr\u1ecb l\u00e2u d\u00e0i cho c\u1ea3 b\u00ean b\u00e1n l\u1eabn b\u00ean mua.<\/p>\n<p data-start=\"432\" data-end=\"512\">C\u1ee5 th\u1ec3, chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i \u0111\u00f3ng vai tr\u00f2 quan tr\u1ecdng \u1edf c\u00e1c kh\u00eda c\u1ea1nh sau:<\/p>\n<h3 data-start=\"516\" data-end=\"800\">Th\u00fac \u0111\u1ea9y ti\u00eau th\u1ee5 h\u00e0ng h\u00f3a nhanh h\u01a1n<\/h3>\n<p data-start=\"516\" data-end=\"800\">Khi kh\u00e1ch h\u00e0ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng m\u1ee9c chi\u1ebft kh\u1ea5u h\u1ea5p d\u1eabn, h\u1ecd c\u00f3 xu h\u01b0\u1edbng mua nhi\u1ec1u h\u01a1n trong m\u1ed9t \u0111\u01a1n h\u00e0ng ho\u1eb7c t\u0103ng t\u1ea7n su\u1ea5t mua h\u00e0ng. \u0110i\u1ec1u n\u00e0y gi\u00fap doanh nghi\u1ec7p nhanh ch\u00f3ng \u0111\u1ea1t ch\u1ec9 ti\u00eau doanh s\u1ed1 v\u00e0 gi\u1ea3i ph\u00f3ng h\u00e0ng t\u1ed3n kho hi\u1ec7u qu\u1ea3 h\u01a1n.<\/p>\n<h3 data-start=\"804\" data-end=\"1119\">T\u0103ng s\u1ee9c c\u1ea1nh tranh tr\u00ean th\u1ecb tr\u01b0\u1eddng<\/h3>\n<p data-start=\"804\" data-end=\"1119\">Trong m\u00f4i tr\u01b0\u1eddng kinh doanh c\u1ea1nh tranh gay g\u1eaft, chi\u1ebft kh\u1ea5u l\u00e0 c\u00f4ng c\u1ee5 linh ho\u1ea1t gi\u00fap doanh nghi\u1ec7p gi\u1eef ch\u00e2n kh\u00e1ch h\u00e0ng hi\u1ec7n t\u1ea1i v\u00e0 thu h\u00fat kh\u00e1ch h\u00e0ng m\u1edbi. M\u1ed9t ch\u00ednh s\u00e1ch chi\u1ebft kh\u1ea5u h\u1ee3p l\u00fd c\u00f3 th\u1ec3 gi\u00fap doanh nghi\u1ec7p t\u1ea1o kh\u00e1c bi\u1ec7t m\u00e0 kh\u00f4ng c\u1ea7n h\u1ea1 gi\u00e1 b\u00e1n tr\u1ef1c ti\u1ebfp.<\/p>\n<h3 data-start=\"1123\" data-end=\"1420\">Gi\u00fap doanh nghi\u1ec7p d\u1ef1 b\u00e1o doanh thu v\u00e0 s\u1ea3n l\u01b0\u1ee3ng ch\u00ednh x\u00e1c h\u01a1n<\/h3>\n<p data-start=\"1123\" data-end=\"1420\">Khi \u00e1p d\u1ee5ng chi\u1ebft kh\u1ea5u d\u1ef1a tr\u00ean s\u1ea3n l\u01b0\u1ee3ng ho\u1eb7c doanh thu m\u1ee5c ti\u00eau, doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u01b0\u1edbc l\u01b0\u1ee3ng ch\u00ednh x\u00e1c nhu c\u1ea7u th\u1ecb tr\u01b0\u1eddng, t\u1eeb \u0111\u00f3 l\u1eadp k\u1ebf ho\u1ea1ch s\u1ea3n xu\u1ea5t v\u00e0 t\u1ed3n kho h\u1ee3p l\u00fd, tr\u00e1nh t\u00ecnh tr\u1ea1ng thi\u1ebfu ho\u1eb7c th\u1eeba h\u00e0ng h\u00f3a.<\/p>\n<h3 data-start=\"1424\" data-end=\"1768\">T\u1ea1o \u0111\u1ed9ng l\u1ef1c h\u1ee3p t\u00e1c d\u00e0i h\u1ea1n gi\u1eefa nh\u00e0 cung c\u1ea5p v\u00e0 kh\u00e1ch h\u00e0ng<\/h3>\n<p data-start=\"1424\" data-end=\"1768\">Ch\u00ednh s\u00e1ch chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i th\u01b0\u1eddng g\u1eafn li\u1ec1n v\u1edbi c\u00e1c m\u1ee5c ti\u00eau d\u00e0i h\u1ea1n, v\u00ed d\u1ee5: chi\u1ebft kh\u1ea5u l\u0169y ti\u1ebfn theo n\u0103m ho\u1eb7c theo t\u1eebng qu\u00fd. \u0110i\u1ec1u n\u00e0y khuy\u1ebfn kh\u00edch kh\u00e1ch h\u00e0ng duy tr\u00ec h\u1ee3p t\u00e1c b\u1ec1n v\u1eefng, gi\u00fap doanh nghi\u1ec7p x\u00e2y d\u1ef1ng m\u1ea1ng l\u01b0\u1edbi ph\u00e2n ph\u1ed1i \u1ed5n \u0111\u1ecbnh v\u00e0 trung th\u00e0nh.<\/p>\n<figure id=\"attachment_52711\" aria-describedby=\"caption-attachment-52711\" style=\"width: 681px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\" wp-image-52711\" src=\"https:\/\/1office.vn\/wp-content\/uploads\/2024\/10\/men-women-are-helping-pack-boxes-scaled.jpg\" alt=\"Vai tr\u00f2 c\u1ee7a chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i trong kinh doanh\" width=\"681\" height=\"454\" srcset=\"https:\/\/1office.vn\/wp-content\/uploads\/2024\/10\/men-women-are-helping-pack-boxes-scaled.jpg 2560w, https:\/\/1office.vn\/wp-content\/uploads\/2024\/10\/men-women-are-helping-pack-boxes-768x512.jpg 768w, https:\/\/1office.vn\/wp-content\/uploads\/2024\/10\/men-women-are-helping-pack-boxes-1536x1024.jpg 1536w, https:\/\/1office.vn\/wp-content\/uploads\/2024\/10\/men-women-are-helping-pack-boxes-2048x1365.jpg 2048w\" sizes=\"(max-width: 681px) 100vw, 681px\" \/><figcaption id=\"caption-attachment-52711\" class=\"wp-caption-text\">Vai tr\u00f2 c\u1ee7a chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i trong kinh doanh<\/figcaption><\/figure>\n<h2 data-start=\"1775\" data-end=\"1843\">8. \u0110i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i trong th\u1ef1c t\u1ebf<\/h2>\n<p data-start=\"1845\" data-end=\"2124\">Vi\u1ec7c \u00e1p d\u1ee5ng chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i c\u1ea7n d\u1ef1a tr\u00ean c\u00e1c \u0111i\u1ec1u ki\u1ec7n r\u00f5 r\u00e0ng v\u00e0 minh b\u1ea1ch, nh\u1eb1m \u0111\u1ea3m b\u1ea3o t\u00ednh h\u1ee3p ph\u00e1p trong h\u1ea1ch to\u00e1n v\u00e0 tr\u00e1nh tranh ch\u1ea5p sau n\u00e0y gi\u1eefa doanh nghi\u1ec7p v\u00e0 kh\u00e1ch h\u00e0ng. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 c\u00e1c \u0111i\u1ec1u ki\u1ec7n quan tr\u1ecdng m\u00e0 doanh nghi\u1ec7p c\u1ea7n n\u1eafm r\u00f5 tr\u01b0\u1edbc khi tri\u1ec3n khai:<\/p>\n<h3 data-start=\"2128\" data-end=\"2389\">\u00c1p d\u1ee5ng khi kh\u00e1ch h\u00e0ng \u0111\u1ea1t s\u1ea3n l\u01b0\u1ee3ng ho\u1eb7c doanh thu nh\u1ea5t \u0111\u1ecbnh<\/h3>\n<p data-start=\"2128\" data-end=\"2389\">Th\u00f4ng th\u01b0\u1eddng, chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i ch\u1ec9 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng khi kh\u00e1ch h\u00e0ng mua h\u00e0ng v\u1edbi kh\u1ed1i l\u01b0\u1ee3ng l\u1edbn ho\u1eb7c \u0111\u1ea1t m\u1ee9c doanh s\u1ed1 cam k\u1ebft trong m\u1ed9t kho\u1ea3ng th\u1eddi gian x\u00e1c \u0111\u1ecbnh (th\u00e1ng, qu\u00fd ho\u1eb7c n\u0103m).<\/p>\n<h3 data-start=\"2393\" data-end=\"2700\">Ph\u1ea3i \u0111\u01b0\u1ee3c ghi r\u00f5 trong h\u1ee3p \u0111\u1ed3ng ho\u1eb7c ph\u1ee5 l\u1ee5c h\u1ee3p \u0111\u1ed3ng:<\/h3>\n<p data-start=\"2393\" data-end=\"2700\">Ch\u00ednh s\u00e1ch chi\u1ebft kh\u1ea5u ph\u1ea3i \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 v\u1ec1 m\u1ee9c chi\u1ebft kh\u1ea5u, \u0111i\u1ec1u ki\u1ec7n h\u01b0\u1edfng, th\u1eddi \u0111i\u1ec3m \u00e1p d\u1ee5ng v\u00e0 c\u00e1ch thanh to\u00e1n. Vi\u1ec7c ghi r\u00f5 trong h\u1ee3p \u0111\u1ed3ng gi\u00fap \u0111\u1ea3m b\u1ea3o t\u00ednh ph\u00e1p l\u00fd, \u0111\u1ed3ng th\u1eddi l\u00e0 c\u01a1 s\u1edf \u0111\u1ec3 h\u1ea1ch to\u00e1n v\u00e0 xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111\u00fang quy \u0111\u1ecbnh.<\/p>\n<h3 data-start=\"2704\" data-end=\"3021\">C\u00f3 th\u1ec3 \u00e1p d\u1ee5ng theo th\u1eddi \u0111i\u1ec3m (cu\u1ed1i th\u00e1ng, cu\u1ed1i qu\u00fd, cu\u1ed1i n\u0103m)<\/h3>\n<p data-start=\"2704\" data-end=\"3021\">Doanh nghi\u1ec7p c\u00f3 th\u1ec3 l\u1ef1a ch\u1ecdn th\u1eddi \u0111i\u1ec3m t\u1ed5ng k\u1ebft s\u1ea3n l\u01b0\u1ee3ng ho\u1eb7c doanh thu \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh m\u1ee9c chi\u1ebft kh\u1ea5u. H\u00ecnh th\u1ee9c n\u00e0y gi\u00fap d\u1ec5 d\u00e0ng t\u00ednh to\u00e1n, \u0111\u1ed3ng th\u1eddi khuy\u1ebfn kh\u00edch kh\u00e1ch h\u00e0ng mua th\u00eam h\u00e0ng v\u00e0o giai \u0111o\u1ea1n cu\u1ed1i k\u1ef3 \u0111\u1ec3 \u0111\u1ea1t m\u1ee9c chi\u1ebft kh\u1ea5u cao h\u01a1n.<\/p>\n<h3 data-start=\"3025\" data-end=\"3335\">\u0110\u1ea3m b\u1ea3o \u0111\u1ea7y \u0111\u1ee7 ch\u1ee9ng t\u1eeb, h\u00f3a \u0111\u01a1n khi h\u1ea1ch to\u00e1n<\/h3>\n<p data-start=\"3025\" data-end=\"3335\">\u0110\u1ec3 chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i \u0111\u01b0\u1ee3c c\u00f4ng nh\u1eadn h\u1ee3p l\u1ec7 v\u1ec1 m\u1eb7t k\u1ebf to\u00e1n v\u00e0 thu\u1ebf, doanh nghi\u1ec7p c\u1ea7n xu\u1ea5t h\u00f3a \u0111\u01a1n chi\u1ebft kh\u1ea5u ri\u00eang ho\u1eb7c \u0111i\u1ec1u ch\u1ec9nh tr\u00ean h\u00f3a \u0111\u01a1n g\u1ed1c, k\u00e8m theo b\u1ea3ng \u0111\u1ed1i chi\u1ebfu doanh s\u1ed1, bi\u00ean b\u1ea3n x\u00e1c nh\u1eadn v\u00e0 ch\u1ee9ng t\u1eeb thanh to\u00e1n gi\u1eefa hai b\u00ean.<\/p>\n<h2><strong>7. M\u1ed9t s\u1ed1 c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p\u00a0<\/strong><\/h2>\n<h3><strong>7.1. Chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i n\u00ean \u0111\u01b0\u1ee3c khi nh\u1eadn v\u00e0o th\u1eddi \u0111i\u1ec3m n\u00e0o?<\/strong><\/h3>\n<ul>\n<li style=\"font-weight: 400; text-align: justify;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i th\u01b0\u1eddng \u0111\u01b0\u1ee3c ghi nh\u1eadn khi h\u1ee3p \u0111\u1ed3ng mua b\u00e1n \u0111\u00e3 ho\u00e0n t\u1ea5t ho\u1eb7c khi vi\u1ec7c chi\u1ebft kh\u1ea5u \u0111\u00e3 ph\u00e1t sinh r\u00f5 r\u00e0ng, v\u00ed d\u1ee5 nh\u01b0 khi kh\u00e1ch h\u00e0ng \u0111\u00e3 \u0111\u1ea1t \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n mua h\u00e0ng theo quy \u0111\u1ecbnh trong h\u1ee3p \u0111\u1ed3ng. Chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh sau khi xu\u1ea5t h\u00f3a \u0111\u01a1n v\u00e0 th\u01b0\u1eddng ghi nh\u1eadn v\u00e0o t\u00e0i kho\u1ea3n 512 (Gi\u1ea3m tr\u1eeb doanh thu) theo <a href=\"https:\/\/thuvienphapluat.vn\/documents\/law.aspx?id=U=pZek5UazTW&amp;mode=09dsbGRWODRNUTWk\">Th\u00f4ng t\u01b0 200\/2014\/TT-BTC c\u1ee7a B\u1ed9 t\u00e0i ch\u00ednh<\/a>.<\/span><\/li>\n<\/ul>\n<h3><strong>7.2. N\u1ebfu kh\u00e1ch h\u00e0ng tr\u1ea3 h\u00e0ng sau khi \u0111\u00e3 \u0111\u01b0\u1ee3c h\u01b0\u1edfng chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i, vi\u1ec7c h\u1ea1ch to\u00e1n c\u00f3 thay \u0111\u1ed5i g\u00ec kh\u00f4ng?\u00a0<\/strong><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Theo \u0110i\u1ec1u 16 c\u1ee7a <\/span><b>Th\u00f4ng t\u01b0 39\/2014\/TT-BTC<\/b><span style=\"font-weight: 400;\">, khi c\u00f3 tr\u1ea3 h\u00e0ng v\u00e0 ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh VAT, c\u1ea7n l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng h\u00f3a v\u00e0 s\u1ed1 ti\u1ec1n chi\u1ebft kh\u1ea5u. <\/span>Khi kh\u00e1ch h\u00e0ng tr\u1ea3 l\u1ea1i h\u00e0ng \u0111\u00e3 \u0111\u01b0\u1ee3c h\u01b0\u1edfng chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i, doanh nghi\u1ec7p ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m doanh thu v\u00e0 chi\u1ebft kh\u1ea5u \u0111\u00e3 ghi nh\u1eadn. C\u1ee5 th\u1ec3, t\u00e0i kho\u1ea3n 521 (Gi\u1ea3m tr\u1eeb doanh thu) s\u1ebd \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m. \u0110\u1ed3ng th\u1eddi, n\u1ebfu chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i \u0111\u00e3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o VAT th\u00ec c\u1ea7n l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh \u0111\u1ec3 gi\u1ea3m VAT t\u01b0\u01a1ng \u1ee9ng.<\/li>\n<\/ul>\n<h3>7<strong>.3. Chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i c\u00f3 ph\u1ea3i ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (VAT) kh\u00f4ng?\u00a0<\/strong><\/h3>\n<ul>\n<li style=\"font-weight: 400; text-align: justify;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Theo \u0110i\u1ec1u 7 Th\u00f4ng t\u01b0 219\/2013\/TT-BTC v\u1ec1 <\/span><b>thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/b><span style=\"font-weight: 400;\">, chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i s\u1ebd gi\u1ea3m gi\u00e1 tr\u1ecb t\u00ednh thu\u1ebf VAT n\u1ebfu \u0111\u01b0\u1ee3c ghi nh\u1eadn sau khi xu\u1ea5t h\u00f3a \u0111\u01a1n. <\/span><span style=\"font-weight: 400;\">Chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i ph\u1ea3i ch\u1ecbu VAT n\u1ebfu n\u00f3 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng khi xu\u1ea5t h\u00f3a \u0111\u01a1n. N\u1ebfu chi\u1ebft kh\u1ea5u \u0111\u01b0\u1ee3c ghi nh\u1eadn sau khi xu\u1ea5t h\u00f3a \u0111\u01a1n, doanh nghi\u1ec7p c\u1ea7n l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh \u0111\u1ec3 gi\u1ea3m s\u1ed1 thu\u1ebf VAT ph\u1ea3i n\u1ed9p t\u01b0\u01a1ng \u1ee9ng v\u1edbi gi\u00e1 tr\u1ecb chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i.\u00a0<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\">7.4. <b><\/b><b>C\u00e1ch x\u1eed l\u00fd chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh nh\u01b0 th\u1ebf n\u00e0o?<\/b><\/h3>\n<ul>\n<li style=\"font-weight: 400; text-align: justify;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Theo \u0110i\u1ec1u 49 Th\u00f4ng t\u01b0 200\/2014\/TT-BTC, chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i ph\u1ea3i \u0111\u01b0\u1ee3c ghi nh\u1eadn trong doanh thu thu\u1ea7n, kh\u00f4ng \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n ri\u00eang l\u1ebb nh\u01b0 m\u1ed9t kho\u1ea3n chi ph\u00ed. Chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 m\u1ed9t kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu. Trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, n\u00f3 kh\u00f4ng \u0111\u01b0\u1ee3c ghi nh\u1eadn ri\u00eang m\u00e0 s\u1ebd n\u1eb1m trong ph\u1ea7n &#8220;Doanh thu thu\u1ea7n&#8221; sau khi tr\u1eeb c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb nh\u01b0 chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i, h\u00e0ng tr\u1ea3 l\u1ea1i, v\u00e0 gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><strong>7.5. Trong tr\u01b0\u1eddng h\u1ee3p h\u1ee3p \u0111\u1ed3ng kh\u00f4ng quy \u0111\u1ecbnh r\u00f5 v\u1ec1 chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i, c\u00f3 th\u1ec3 \u00e1p d\u1ee5ng v\u00e0 h\u1ea1ch to\u00e1n chi\u1ebft kh\u1ea5u sau n\u00e0y kh\u00f4ng?<\/strong><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ebfu h\u1ee3p \u0111\u1ed3ng kh\u00f4ng quy \u0111\u1ecbnh chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i, vi\u1ec7c \u00e1p d\u1ee5ng sau n\u00e0y ph\u1ea3i c\u00f3 th\u1ecfa thu\u1eadn b\u1ed5 sung b\u1eb1ng v\u0103n b\u1ea3n. N\u1ebfu kh\u00f4ng c\u00f3 th\u1ecfa thu\u1eadn, doanh nghi\u1ec7p s\u1ebd g\u1eb7p kh\u00f3 kh\u0103n trong vi\u1ec7c h\u1ea1ch to\u00e1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i do thi\u1ebfu c\u01a1 s\u1edf ph\u00e1p l\u00fd v\u00e0 c\u00f3 th\u1ec3 ph\u1ea3i gi\u1ea3i quy\u1ebft b\u1eb1ng c\u00e1c h\u00ecnh th\u1ee9c nh\u01b0 gi\u1ea3m gi\u00e1 tr\u1ef1c ti\u1ebfp thay v\u00ec chi\u1ebft kh\u1ea5u.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\">7.6. <b>Chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i c\u00f3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn l\u1ee3i nhu\u1eadn sau thu\u1ebf kh\u00f4ng?<\/b><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><a href=\"https:\/\/thuvienphapluat.vn\/documents\/law.aspx?id=U=pZek5UazTW&amp;mode=09dsbGRWODRNUTWk\">Theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a>, chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i l\u00e0m gi\u1ea3m doanh thu v\u00e0 l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf c\u1ee7a doanh nghi\u1ec7p. Chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i l\u00e0m gi\u1ea3m doanh thu thu\u1ea7n, t\u1eeb \u0111\u00f3 gi\u1ea3m l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf. Do l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf gi\u1ea3m, thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u0169ng s\u1ebd gi\u1ea3m theo, d\u1eabn \u0111\u1ebfn l\u1ee3i nhu\u1eadn sau thu\u1ebf b\u1ecb \u1ea3nh h\u01b0\u1edfng.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\">K\u1ebft lu\u1eadn<\/h2>\n<p>Chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i l\u00e0 m\u1ed9t c\u00f4ng c\u1ee5 b\u00e1n h\u00e0ng hi\u1ec7u qu\u1ea3, khuy\u1ebfn kh\u00edch kh\u00e1ch h\u00e0ng mua h\u00e0ng ho\u1eb7c thanh to\u00e1n \u0111\u00fang h\u1ea1n. Vi\u1ec7c \u00e1p d\u1ee5ng chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i h\u1ee3p l\u00fd s\u1ebd gi\u00fap doanh nghi\u1ec7p t\u0103ng doanh thu, gi\u1ea3m chi ph\u00ed v\u00e0 n\u00e2ng cao kh\u1ea3 n\u0103ng c\u1ea1nh tranh tr\u00ean th\u1ecb tr\u01b0\u1eddng.<\/p>\n<p>Hy v\u1ecdng nh\u1eefng th\u00f4ng tin trong b\u00e0i vi\u1ebft n\u00e0y \u0111\u00e3 gi\u00fap b\u1ea1n hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 c\u00e1ch h\u1ea1ch to\u00e1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i. N\u1ebfu b\u1ea1n c\u00f2n b\u1ea5t k\u1ef3 th\u1eafc m\u1eafc n\u00e0o ho\u1eb7c c\u1ea7n t\u01b0 v\u1ea5n <a href=\"https:\/\/1office.vn\/phan-mem-quan-ly-ban-hang\" target=\"_blank\" rel=\"noopener\">ph\u1ea7n m\u1ec1m qu\u1ea3n l\u00fd b\u00e1n h\u00e0ng<\/a> 1Office CRM, vui l\u00f2ng li\u00ean h\u1ec7 v\u1edbi ch\u00fang t\u00f4i \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n c\u1ee5 th\u1ec3.<\/p>\n<ul>\n<li>Hotline: 083 483 8888<\/li>\n<li>Facebook: <a href=\"https:\/\/www.facebook.com\/1officevn\/\">https:\/\/www.facebook.com\/1officevn\/<\/a><\/li>\n<li>Youtube: <a href=\"https:\/\/www.youtube.com\/@1office-chuyendoisodn\">https:\/\/www.youtube.com\/@1office-chuyendoisodn<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Vi\u1ec7c h\u1ea1ch to\u00e1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i ch\u00ednh x\u00e1c v\u00e0 \u0111\u1ea7y \u0111\u1ee7 \u0111\u00f3ng vai tr\u00f2 quan tr\u1ecdng trong vi\u1ec7c ph\u1ea3n \u00e1nh k\u1ebft qu\u1ea3 kinh doanh v\u00e0 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p. Hach to\u00e1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i l\u00e0 m\u1ed9t c\u00f4ng c\u1ee5 khuy\u1ebfn kh\u00edch b\u00e1n h\u00e0ng hi\u1ec7u qu\u1ea3 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng r\u1ed9ng r\u00e3i trong [&hellip;]<\/p>\n","protected":false},"author":44,"featured_media":43076,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[585,582,85],"tags":[],"class_list":["post-43075","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ban-hang-tai-chinh","category-blog","category-kien-thuc-quan-tri"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v21.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>C\u00e1ch h\u1ea1ch to\u00e1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i b\u00ean mua &amp; b\u00ean b\u00e1n<\/title>\n<meta name=\"description\" content=\"T\u00ecm hi\u1ec3u c\u00e1ch h\u1ea1ch to\u00e1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i theo Th\u00f4ng t\u01b0 200, Th\u00f4ng t\u01b0 133 quy \u0111\u1ecbnh v\u1ec1 kho\u1ea3n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i khi mua h\u00e0ng, b\u00e1n h\u00e0ng\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/1office.vn\/hach-toan-chiet-khau-thuong-mai\" \/>\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"C\u00e1ch h\u1ea1ch to\u00e1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i b\u00ean mua &amp; b\u00ean b\u00e1n\" \/>\n<meta property=\"og:description\" content=\"T\u00ecm hi\u1ec3u c\u00e1ch h\u1ea1ch to\u00e1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i theo Th\u00f4ng t\u01b0 200, Th\u00f4ng t\u01b0 133 quy \u0111\u1ecbnh v\u1ec1 kho\u1ea3n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i khi mua h\u00e0ng, b\u00e1n h\u00e0ng\" \/>\n<meta property=\"og:url\" content=\"https:\/\/1office.vn\/hach-toan-chiet-khau-thuong-mai\" \/>\n<meta property=\"og:site_name\" content=\"Ph\u1ea7n m\u1ec1m 1Office - N\u1ec1n t\u1ea3ng qu\u1ea3n l\u00fd t\u1ed5ng th\u1ec3 doanh nghi\u1ec7p\" \/>\n<meta property=\"article:published_time\" content=\"2025-10-22T01:44:15+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-10-24T07:59:44+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/1office.vn\/wp-content\/uploads\/2024\/03\/hach-toan-chiet-khau-thuong-mai.png\" \/>\n\t<meta property=\"og:image:width\" content=\"4000\" \/>\n\t<meta property=\"og:image:height\" content=\"2396\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"Ng\u00f4 Di\u1ec7u Linh\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u0110\u01b0\u1ee3c vi\u1ebft b\u1edfi\" \/>\n\t<meta name=\"twitter:data1\" content=\"Ng\u00f4 Di\u1ec7u Linh\" \/>\n\t<meta name=\"twitter:label2\" content=\"\u01af\u1edbc t\u00ednh th\u1eddi gian \u0111\u1ecdc\" \/>\n\t<meta name=\"twitter:data2\" content=\"29 ph\u00fat\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/1office.vn\/hach-toan-chiet-khau-thuong-mai\",\"url\":\"https:\/\/1office.vn\/hach-toan-chiet-khau-thuong-mai\",\"name\":\"C\u00e1ch h\u1ea1ch to\u00e1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i b\u00ean mua & b\u00ean b\u00e1n\",\"isPartOf\":{\"@id\":\"https:\/\/1office.vn\/#website\"},\"datePublished\":\"2025-10-22T01:44:15+00:00\",\"dateModified\":\"2025-10-24T07:59:44+00:00\",\"author\":{\"@id\":\"https:\/\/1office.vn\/#\/schema\/person\/e2c08413f1a08ecb261289b1444f9e01\"},\"description\":\"T\u00ecm hi\u1ec3u c\u00e1ch h\u1ea1ch to\u00e1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i theo Th\u00f4ng t\u01b0 200, Th\u00f4ng t\u01b0 133 quy \u0111\u1ecbnh v\u1ec1 kho\u1ea3n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i khi mua h\u00e0ng, b\u00e1n h\u00e0ng\",\"inLanguage\":\"vi\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/1office.vn\/hach-toan-chiet-khau-thuong-mai\"]}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/1office.vn\/#website\",\"url\":\"https:\/\/1office.vn\/\",\"name\":\"Ph\u1ea7n m\u1ec1m 1Office \u2013 N\u1ec1n t\u1ea3ng qu\u1ea3n l\u00fd t\u1ed5ng th\u1ec3 doanh nghi\u1ec7p\",\"description\":\"N\u1ec1n t\u1ea3ng qu\u1ea3n tr\u1ecb t\u1ed5ng th\u1ec3 doanh nghi\u1ec7p ti\u00ean phong trong chuy\u1ec3n \u0111\u1ed5i s\u1ed1\",\"alternateName\":\"Ph\u1ea7n m\u1ec1m 1Office\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/1office.vn\/?s={search_term_string}\"},\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"vi\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/1office.vn\/#\/schema\/person\/e2c08413f1a08ecb261289b1444f9e01\",\"name\":\"Ng\u00f4 Di\u1ec7u Linh\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"vi\",\"@id\":\"https:\/\/1office.vn\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/ce96979f1ed9aa46ed4d9ffcfa7daa1c?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/ce96979f1ed9aa46ed4d9ffcfa7daa1c?s=96&d=mm&r=g\",\"caption\":\"Ng\u00f4 Di\u1ec7u Linh\"},\"url\":\"https:\/\/1office.vn\/author\/linhnd\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"C\u00e1ch h\u1ea1ch to\u00e1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i b\u00ean mua & b\u00ean b\u00e1n","description":"T\u00ecm hi\u1ec3u c\u00e1ch h\u1ea1ch to\u00e1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i theo Th\u00f4ng t\u01b0 200, Th\u00f4ng t\u01b0 133 quy \u0111\u1ecbnh v\u1ec1 kho\u1ea3n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i khi mua h\u00e0ng, b\u00e1n h\u00e0ng","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/1office.vn\/hach-toan-chiet-khau-thuong-mai","og_locale":"vi_VN","og_type":"article","og_title":"C\u00e1ch h\u1ea1ch to\u00e1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i b\u00ean mua & b\u00ean b\u00e1n","og_description":"T\u00ecm hi\u1ec3u c\u00e1ch h\u1ea1ch to\u00e1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i theo Th\u00f4ng t\u01b0 200, Th\u00f4ng t\u01b0 133 quy \u0111\u1ecbnh v\u1ec1 kho\u1ea3n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i khi mua h\u00e0ng, b\u00e1n h\u00e0ng","og_url":"https:\/\/1office.vn\/hach-toan-chiet-khau-thuong-mai","og_site_name":"Ph\u1ea7n m\u1ec1m 1Office - N\u1ec1n t\u1ea3ng qu\u1ea3n l\u00fd t\u1ed5ng th\u1ec3 doanh nghi\u1ec7p","article_published_time":"2025-10-22T01:44:15+00:00","article_modified_time":"2025-10-24T07:59:44+00:00","og_image":[{"width":4000,"height":2396,"url":"https:\/\/1office.vn\/wp-content\/uploads\/2024\/03\/hach-toan-chiet-khau-thuong-mai.png","type":"image\/png"}],"author":"Ng\u00f4 Di\u1ec7u Linh","twitter_card":"summary_large_image","twitter_misc":{"\u0110\u01b0\u1ee3c vi\u1ebft b\u1edfi":"Ng\u00f4 Di\u1ec7u Linh","\u01af\u1edbc t\u00ednh th\u1eddi gian \u0111\u1ecdc":"29 ph\u00fat"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/1office.vn\/hach-toan-chiet-khau-thuong-mai","url":"https:\/\/1office.vn\/hach-toan-chiet-khau-thuong-mai","name":"C\u00e1ch h\u1ea1ch to\u00e1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i b\u00ean mua & b\u00ean b\u00e1n","isPartOf":{"@id":"https:\/\/1office.vn\/#website"},"datePublished":"2025-10-22T01:44:15+00:00","dateModified":"2025-10-24T07:59:44+00:00","author":{"@id":"https:\/\/1office.vn\/#\/schema\/person\/e2c08413f1a08ecb261289b1444f9e01"},"description":"T\u00ecm hi\u1ec3u c\u00e1ch h\u1ea1ch to\u00e1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i theo Th\u00f4ng t\u01b0 200, Th\u00f4ng t\u01b0 133 quy \u0111\u1ecbnh v\u1ec1 kho\u1ea3n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i khi mua h\u00e0ng, b\u00e1n h\u00e0ng","inLanguage":"vi","potentialAction":[{"@type":"ReadAction","target":["https:\/\/1office.vn\/hach-toan-chiet-khau-thuong-mai"]}]},{"@type":"WebSite","@id":"https:\/\/1office.vn\/#website","url":"https:\/\/1office.vn\/","name":"Ph\u1ea7n m\u1ec1m 1Office \u2013 N\u1ec1n t\u1ea3ng qu\u1ea3n l\u00fd t\u1ed5ng th\u1ec3 doanh nghi\u1ec7p","description":"N\u1ec1n t\u1ea3ng qu\u1ea3n tr\u1ecb t\u1ed5ng th\u1ec3 doanh nghi\u1ec7p ti\u00ean phong trong chuy\u1ec3n \u0111\u1ed5i s\u1ed1","alternateName":"Ph\u1ea7n m\u1ec1m 1Office","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/1office.vn\/?s={search_term_string}"},"query-input":"required name=search_term_string"}],"inLanguage":"vi"},{"@type":"Person","@id":"https:\/\/1office.vn\/#\/schema\/person\/e2c08413f1a08ecb261289b1444f9e01","name":"Ng\u00f4 Di\u1ec7u Linh","image":{"@type":"ImageObject","inLanguage":"vi","@id":"https:\/\/1office.vn\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/ce96979f1ed9aa46ed4d9ffcfa7daa1c?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/ce96979f1ed9aa46ed4d9ffcfa7daa1c?s=96&d=mm&r=g","caption":"Ng\u00f4 Di\u1ec7u Linh"},"url":"https:\/\/1office.vn\/author\/linhnd"}]}},"_links":{"self":[{"href":"https:\/\/1office.vn\/wp-json\/wp\/v2\/posts\/43075","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/1office.vn\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/1office.vn\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/1office.vn\/wp-json\/wp\/v2\/users\/44"}],"replies":[{"embeddable":true,"href":"https:\/\/1office.vn\/wp-json\/wp\/v2\/comments?post=43075"}],"version-history":[{"count":0,"href":"https:\/\/1office.vn\/wp-json\/wp\/v2\/posts\/43075\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/1office.vn\/wp-json\/wp\/v2\/media\/43076"}],"wp:attachment":[{"href":"https:\/\/1office.vn\/wp-json\/wp\/v2\/media?parent=43075"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/1office.vn\/wp-json\/wp\/v2\/categories?post=43075"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/1office.vn\/wp-json\/wp\/v2\/tags?post=43075"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}