{"id":5119,"date":"2024-09-04T13:58:21","date_gmt":"2024-09-04T13:58:21","guid":{"rendered":"https:\/\/dichvuketoan.net.vn\/?p=5119"},"modified":"2024-09-04T13:58:21","modified_gmt":"2024-09-04T13:58:21","slug":"cach-xuat-hoa-don-va-hach-toan-chi-phi-mua-banh-trung-thu-bieu-tang-khach-hang-nhan-vien","status":"publish","type":"post","link":"https:\/\/dichvuketoan.net.vn\/en\/tin-tuc\/cach-xuat-hoa-don-va-hach-toan-chi-phi-mua-banh-trung-thu-bieu-tang-khach-hang-nhan-vien\/","title":{"rendered":"C\u00e1ch xu\u1ea5t h\u00f3a \u0111\u01a1n v\u00e0 h\u1ea1ch to\u00e1n chi ph\u00ed mua b\u00e1nh trung thu bi\u1ebfu t\u1eb7ng kh\u00e1ch h\u00e0ng, nh\u00e2n vi\u00ean"},"content":{"rendered":"<p class=\"qtranxs-available-languages-message qtranxs-available-languages-message-en\">Sorry, this entry is only available in <a href=\"https:\/\/dichvuketoan.net.vn\/vi\/wp-json\/wp\/v2\/posts\/5119\" 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><p><span style=\"font-size: 115%;\">H\u00e0ng n\u0103m v\u00e0o m\u1ed7i d\u1ecbp t\u1ebft Trung thu, c\u00e1c c\u00f4ng ty th\u01b0\u1eddng mua b\u00e1nh trung thu \u0111\u1ec3 bi\u1ebfu t\u1eb7ng kh\u00e1ch h\u00e0ng, \u0111\u1ed1i t\u00e1c, hay l\u00e0m qu\u00e0 cho nh\u00e2n vi\u00ean. V\u1eady kho\u1ea3n <strong><em>chi ph\u00ed mua b\u00e1nh trung thu \u0111\u1ec3 bi\u1ebfu t\u1eb7ng \u0111\u00f3 \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n nh\u01b0 th\u1ebf n\u00e0o<\/em><\/strong>?\u00a0<em><strong>C\u00f3 ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111\u1ea7u ra kh\u00f4ng<\/strong><\/em>?\u00a0<em><strong>C\u00f3 \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o chi ph\u00ed kh\u1ea5u tr\u1eeb h\u1ee3p l\u1ec7 kh\u00f4ng<\/strong><\/em>?<\/span><\/p>\n<p><span style=\"font-size: 115%;\">Trong b\u00e0i vi\u1ebft ng\u00e0y h\u00f4m nay, h\u00e3y c\u00f9ng MVA B\u1eafc Giang t\u00ecm hi\u1ec3u v\u1ec1: quy tr\u00ecnh x\u1eed l\u00fd, ch\u1ee9ng t\u1eeb, h\u1ea1ch to\u00e1n\u2026 xoay quanh tr\u01b0\u1eddng h\u1ee3p mua b\u00e1nh trung thu bi\u1ebfu t\u1eb7ng kh\u00e1ch h\u00e0ng, nh\u00e2n vi\u00ean n\u00e0y nh\u00e9.<\/span><\/p>\n<h2><span id=\"1_Co_can_xuat_hoa_don_khi_bieu_tang_banh_trung_thu_cho_khach_hang_nhan_vien_khong\" style=\"font-size: 115%;\"><strong>1. C\u00f3 c\u1ea7n xu\u1ea5t h\u00f3a \u0111\u01a1n khi bi\u1ebfu t\u1eb7ng b\u00e1nh trung thu cho kh\u00e1ch h\u00e0ng, nh\u00e2n vi\u00ean kh\u00f4ng?<\/strong><\/span><\/h2>\n<p><img fetchpriority=\"high\" decoding=\"async\" class=\"aligncenter size-full wp-image-5120\" src=\"https:\/\/dichvuketoan.net.vn\/wp-content\/uploads\/2024\/09\/MVA-Bac-Giang-Trang-web.png\" alt=\"\" width=\"1366\" height=\"768\" srcset=\"https:\/\/dichvuketoan.net.vn\/wp-content\/uploads\/2024\/09\/MVA-Bac-Giang-Trang-web.png 1366w, https:\/\/dichvuketoan.net.vn\/wp-content\/uploads\/2024\/09\/MVA-Bac-Giang-Trang-web-711x400.png 711w, https:\/\/dichvuketoan.net.vn\/wp-content\/uploads\/2024\/09\/MVA-Bac-Giang-Trang-web-768x432.png 768w\" sizes=\"(max-width: 1366px) 100vw, 1366px\" \/><\/p>\n<p><span style=\"font-size: 115%;\">Theo\u00a0kho\u1ea3n 7 \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 26\/2015\/TT-BTC\u00a0(S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 16 c\u1ee7a Th\u00f4ng t\u01b0 39\/2014\/TT-BTC) ban h\u00e0nh ng\u00e0y \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-size: 115%;\"><em>\u201cb) Ng\u01b0\u1eddi b\u00e1n\u00a0<strong>ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n<\/strong>\u00a0khi b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, bao g\u1ed3m c\u1ea3 c\u00e1c tr\u01b0\u1eddng h\u1ee3p h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o; h\u00e0ng m\u1eabu,\u00a0<strong>h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 bi\u1ebfu, t\u1eb7ng, trao \u0111\u1ed5i<\/strong>\u00a0hay tr\u1ea3 thay l\u01b0\u01a1ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng (tr\u1eeb h\u00e0ng ho\u00e1 lu\u00e2n chuy\u1ec3n n\u1ed9i b\u1ed9 ho\u1eb7c ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9 \u0111\u1ec3 ti\u1ebfp t\u1ee5c qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t).\u201d<\/em><\/span><\/p>\n<p><span style=\"font-size: 115%;\">Theo\u00a0\u0110i\u1ec1u 4 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP\u00a0ban h\u00e0nh ng\u00e0y 19\/10\/2020 quy \u0111\u1ecbnh v\u1ec1 Nguy\u00ean t\u1eafc l\u1eadp, qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb c\u00f3 n\u00eau:<\/span><\/p>\n<p><span style=\"font-size: 115%;\"><em>\u201c1. Khi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5, ng\u01b0\u1eddi b\u00e1n\u00a0<strong>ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n<\/strong>\u00a0\u0111\u1ec3 giao cho ng\u01b0\u1eddi mua (bao g\u1ed3m c\u1ea3 c\u00e1c tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o, h\u00e0ng m\u1eabu; h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5\u00a0<strong>d\u00f9ng \u0111\u1ec3 cho, bi\u1ebfu, t\u1eb7ng,<\/strong>\u00a0trao \u0111\u1ed5i, tr\u1ea3 thay l\u01b0\u01a1ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u00e0 ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9 (tr\u1eeb h\u00e0ng h\u00f3a lu\u00e2n chuy\u1ec3n n\u1ed9i b\u1ed9 \u0111\u1ec3 ti\u1ebfp t\u1ee5c qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t); xu\u1ea5t h\u00e0ng h\u00f3a d\u01b0\u1edbi c\u00e1c h\u00ecnh th\u1ee9c cho vay, cho m\u01b0\u1ee3n ho\u1eb7c ho\u00e0n tr\u1ea3 h\u00e0ng h\u00f3a) v\u00e0 ph\u1ea3i ghi \u0111\u1ea7y \u0111\u1ee7 n\u1ed9i dung theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y, tr\u01b0\u1eddng h\u1ee3p s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed th\u00ec ph\u1ea3i theo \u0111\u1ecbnh d\u1ea1ng chu\u1ea9n d\u1eef li\u1ec7u c\u1ee7a c\u01a1 quan thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 12 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.\u201d<\/em><\/span><\/p>\n<p><span style=\"font-size: 115%;\">Theo\u00a0c\u00f4ng v\u0103n s\u1ed1 47499\/CTHN-TTHT\u00a0ng\u00e0y 29\/09\/2022 h\u01b0\u1edbng d\u1eabn v\u1ec1 gi\u00e1 t\u00ednh thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi h\u00e0ng cho, bi\u1ebfu, t\u1eb7ng, C\u1ee5c Thu\u1ebf TP H\u00e0 N\u1ed9i c\u00f3 \u00fd ki\u1ebfn nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-size: 115%;\"><em>\u201cC\u00f4ng ty\u00a0<strong>ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 cho, bi\u1ebfu t\u1eb7ng kh\u00e1ch h\u00e0ng<\/strong>, tr\u00ean h\u00f3a \u0111\u01a1n ph\u1ea3i ghi \u0111\u1ea7y \u0111\u1ee7 n\u1ed9i dung theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP.\u00a0<strong>Gi\u00e1 t\u00ednh thu\u1ebf<\/strong>\u00a0\u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 cho, bi\u1ebfu, t\u1eb7ng C\u00f4ng ty th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i\u00a0<strong>Kho\u1ea3n 3 \u0110i\u1ec1u 7 Th\u00f4ng t\u01b0 s\u1ed1 219\/2013\/TT-BTC<\/strong>\u00a0ng\u00e0y 31\/12\/2013 c\u1ee7a B\u1ed9 T\u00e0i Ch\u00ednh.\u201d<\/em><\/span><\/p>\n<p><span style=\"font-size: 115%;\">Nh\u01b0 v\u1eady, d\u1ef1a theo c\u00e1c quy \u0111\u1ecbnh tr\u00ean, trong tr\u01b0\u1eddng h\u1ee3p mua b\u00e1nh trung thu \u0111\u1ec3 cho, bi\u1ebfu, t\u1eb7ng kh\u00e1ch h\u00e0ng, \u0111\u1ed1i t\u00e1c hay nh\u00e2n vi\u00ean trong c\u00f4ng ty th\u00ec c\u1ea7n:<\/span><\/p>\n<ul>\n<li aria-level=\"1\"><span style=\"font-size: 115%;\"><strong>Xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111\u1ea7u ra<\/strong>\u00a0c\u1ee7a b\u00e1nh trung thu bi\u1ebfu t\u1eb7ng nh\u01b0 h\u00f3a \u0111\u01a1n h\u00e0ng h\u00f3a th\u00f4ng th\u01b0\u1eddng (<em>Ghi r\u00f5: H\u00e0ng bi\u1ebfu t\u1eb7ng kh\u00f4ng thu ti\u1ec1n<\/em>).<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-level=\"1\"><span style=\"font-size: 115%;\">Th\u1eddi \u0111i\u1ec3m l\u1eadp\/xu\u1ea5t h\u00f3a \u0111\u01a1n b\u00e1nh trung thu cho, bi\u1ebfu, t\u1eb7ng &gt; L\u00e0\u00a0<strong>th\u1eddi \u0111i\u1ec3m chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu ho\u1eb7c s\u1eed d\u1ee5ng<\/strong>\u00a0h\u00e0ng h\u00f3a (ng\u00e0y t\u1eb7ng b\u00e1nh ho\u1eb7c s\u1eed d\u1ee5ng b\u00e1nh) (\u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP)<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-level=\"1\"><span style=\"font-size: 115%;\">H\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c xu\u1ea5t d\u01b0\u1edbi d\u1ea1ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 78, Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP v\u00e0\u00a0<strong>kh\u00f4ng l\u1eadp k\u00e8m b\u1ea3ng k\u00ea<\/strong>\u00a0(Tr\u1eeb m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng b\u1ea3ng k\u00ea theo quy \u0111\u1ecbnh t\u1ea1i\u00a0kho\u1ea3n 6 \u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP)<\/span><\/li>\n<\/ul>\n<p><span style=\"font-size: 115%;\">\u0110i\u1ec1u n\u00e0y c\u0169ng s\u1ebd l\u00e0 c\u0103n c\u1ee9 \u0111\u1ec3 k\u1ebf to\u00e1n ghi nh\u1eadn v\u00e0o s\u1ed5 s\u00e1ch thu chi h\u1ee3p l\u00fd, \u0111\u1ea3m b\u1ea3o nguy\u00ean t\u1eafc k\u1ebf to\u00e1n trong doanh nghi\u1ec7p. L\u00e0 \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 doanh nghi\u1ec7p\u00a0<strong>\u0111\u01b0\u1ee3c ph\u00e9p kh\u1ea5u tr\u1eeb VAT<\/strong>\u00a0v\u00e0\u00a0<strong>ghi nh\u1eadn chi ph\u00ed h\u1ee3p l\u1ec7<\/strong>\u00a0khi t\u00ednh thu\u1ebf TNDN c\u00f9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf kh\u00e1c.<\/span><\/p>\n<p><span style=\"font-size: 115%;\">M\u1ed9t s\u1ed1 l\u01b0u \u00fd khi xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111\u1ea7u ra cho b\u00e1nh trung thu doanh nghi\u1ec7p d\u00f9ng \u0111\u1ec3 cho, bi\u1ebfu, t\u1eb7ng kh\u00e1ch h\u00e0ng, nh\u00e2n vi\u00ean n\u1ed9i b\u1ed9:<\/span><\/p>\n<ul>\n<li aria-level=\"1\"><span style=\"font-size: 115%;\"><strong>Tr\u01b0\u1eddng h\u1ee3p t\u1eb7ng b\u00e1nh trung thu cho nh\u00e2n vi\u00ean trong n\u1ed9i b\u1ed9 c\u00f4ng ty<\/strong>: Doanh nghi\u1ec7p c\u00f3 th\u1ec3 xu\u1ea5t chung c\u00e1c h\u1ed9p b\u00e1nh trung thu \u0111\u00e3 t\u1eb7ng v\u00e0o\u00a0<strong>c\u00f9ng m\u1ed9t h\u00f3a \u0111\u01a1n<\/strong>\u00a0+ K\u00e8m theo\u00a0<strong>danh s\u00e1ch nh\u00e2n vi\u00ean<\/strong>\u00a0c\u00f4ng ty\u00a0<strong>c\u00f3 ch\u1eef k\u00fd<\/strong>\u00a0ng\u01b0\u1eddi nh\u1eadn b\u00e1nh.<\/span><\/li>\n<li aria-level=\"1\"><span style=\"font-size: 115%;\"><strong>Tr\u01b0\u1eddng h\u1ee3p t\u1eb7ng b\u00e1nh trung thu cho kh\u00e1ch h\u00e0ng, \u0111\u1ed1i t\u00e1c b\u00ean ngo\u00e0i<\/strong>:<\/span><\/li>\n<\/ul>\n<p><span style=\"font-size: 115%;\"><em>\u2013 N\u1ebfu kh\u00e1ch h\u00e0ng kh\u00f4ng l\u1ea5y h\u00f3a \u0111\u01a1n<\/em>: Cu\u1ed1i ng\u00e0y t\u1eadp h\u1ee3p v\u00e0 xu\u1ea5t chung v\u00e0o m\u1ed9t h\u00f3a \u0111\u01a1n k\u00e8m theo danh s\u00e1ch kh\u00e1ch h\u00e0ng c\u00f9ng ch\u1eef k\u00fd ng\u01b0\u1eddi nh\u1eadn.<\/span><\/p>\n<p><span style=\"font-size: 115%;\"><em>\u2013 N\u1ebfu kh\u00e1ch h\u00e0ng mu\u1ed1n l\u1ea5y h\u00f3a \u0111\u01a1n ri\u00eang<\/em>: Ph\u1ea3i xu\u1ea5t t\u1eebng h\u00f3a \u0111\u01a1n ri\u00eang cho kh\u00e1ch h\u00e0ng theo \u0111\u00fang quy \u0111\u1ecbnh.<\/span><\/p>\n<ul>\n<li><span style=\"font-size: 115%;\">Tr\u01b0\u1eddng h\u1ee3p gi\u00e1 tr\u1ecb \u0111\u01a1n b\u00e1nh t\u1eb7ng kh\u00e1ch h\u00e0ng, nh\u00e2n vi\u00ean\u00a0<strong>t\u1eeb 200.000 \u0111\u1ed3ng tr\u1edf l\u00ean<\/strong>\u00a0m\u00e0 ng\u01b0\u1eddi mua kh\u00f4ng l\u1ea5y h\u00f3a \u0111\u01a1n ho\u1eb7c kh\u00f4ng cung c\u1ea5p t\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf (n\u1ebfu c\u00f3) th\u00ec\u00a0<strong>v\u1eabn ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n<\/strong>\u00a0v\u00e0\u00a0<strong>ghi r\u00f5<\/strong>\u00a0\u201c<strong>ng\u01b0\u1eddi mua kh\u00f4ng l\u1ea5y h\u00f3a \u0111\u01a1n\u201d<\/strong>\u00a0ho\u1eb7c \u201cng\u01b0\u1eddi mua kh\u00f4ng cung c\u1ea5p t\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf.\u201d<\/span><\/li>\n<\/ul>\n<h2><span id=\"2_Khau_tru_thue_GTGT_doi_voi_banh_trung_thu_bieu_tang_khach_hang_nhan_vien\" style=\"font-size: 115%;\"><strong>2. Kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi b\u00e1nh trung thu bi\u1ebfu t\u1eb7ng kh\u00e1ch h\u00e0ng, nh\u00e2n vi\u00ean<\/strong><\/span><\/h2>\n<p><img decoding=\"async\" class=\"aligncenter size-full wp-image-5121\" src=\"https:\/\/dichvuketoan.net.vn\/wp-content\/uploads\/2024\/09\/MVA-Bac-Giang-Trang-web-1.png\" alt=\"\" width=\"1366\" height=\"768\" srcset=\"https:\/\/dichvuketoan.net.vn\/wp-content\/uploads\/2024\/09\/MVA-Bac-Giang-Trang-web-1.png 1366w, https:\/\/dichvuketoan.net.vn\/wp-content\/uploads\/2024\/09\/MVA-Bac-Giang-Trang-web-1-711x400.png 711w, https:\/\/dichvuketoan.net.vn\/wp-content\/uploads\/2024\/09\/MVA-Bac-Giang-Trang-web-1-768x432.png 768w\" sizes=\"(max-width: 1366px) 100vw, 1366px\" \/><\/p>\n<p><span style=\"font-size: 115%;\">Theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3, \u0110i\u1ec1u 7 c\u1ee7a\u00a0Th\u00f4ng t\u01b0 219\/2013\/TT-BTC\u00a0quy \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng cho, bi\u1ebfu, t\u1eb7ng c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-size: 115%;\"><em>\u201c3. \u0110\u1ed1i v\u1edbi s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 (k\u1ec3 c\u1ea3 mua ngo\u00e0i ho\u1eb7c do c\u01a1 s\u1edf kinh doanh t\u1ef1 s\u1ea3n xu\u1ea5t) d\u00f9ng \u0111\u1ec3 trao \u0111\u1ed5i, bi\u1ebfu, t\u1eb7ng, cho, tr\u1ea3 thay l\u01b0\u01a1ng, l\u00e0\u00a0<strong>gi\u00e1 t\u00ednh thu\u1ebf GTGT c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u00f9ng lo\u1ea1i ho\u1eb7c t\u01b0\u01a1ng \u0111\u01b0\u01a1ng<\/strong>\u00a0t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh c\u00e1c ho\u1ea1t \u0111\u1ed9ng n\u00e0y.<\/em>\u201d<\/span><\/p>\n<p><span style=\"font-size: 115%;\">Theo nh\u01b0 quy \u0111\u1ecbnh t\u1ea1i\u00a0kho\u1ea3n 5 c\u1ee7a \u0110i\u1ec1u 14 c\u1ee7a Th\u00f4ng t\u01b0 219\/2013\/TT-BTC\u00a0v\u1ec1 nguy\u00ean t\u1eafc kh\u1ea5u tr\u1eeb thu\u1ebf GTGT c\u00f3 n\u00eau:<\/span><\/p>\n<p><span style=\"font-size: 115%;\"><em>\u201cThu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a (k\u1ec3 c\u1ea3 h\u00e0ng h\u00f3a mua ngo\u00e0i, h\u00e0ng h\u00f3a do doanh nghi\u1ec7p t\u1ef1 s\u1ea3n xu\u1ea5t) m\u00e0 doanh nghi\u1ec7p s\u1eed d\u1ee5ng \u0111\u1ec3 cho, bi\u1ebfu, t\u1eb7ng, khuy\u1ebfn m\u00e3i hay qu\u1ea3ng c\u00e1o d\u01b0\u1edbi c\u00e1c h\u00ecnh th\u1ee9c \u0111\u1ec3 ph\u1ee5c v\u1ee5 cho s\u1ea3n xu\u1ea5t kinh doanh h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng th\u00ec\u00a0<strong>\u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb kho\u1ea3n thu\u1ebf<\/strong>\u00a0\u0111\u00f3.\u201d<\/em><\/span><\/p>\n<p><span style=\"font-size: 115%;\">Nh\u01b0 v\u1eady, c\u0103n c\u1ee9 theo c\u00e1c quy \u0111\u1ecbnh tr\u00ean, k\u1ebf to\u00e1n x\u1eed l\u00fd tr\u01b0\u1eddng h\u1ee3p mua b\u00e1nh trung thu bi\u1ebfu t\u1eb7ng kh\u00e1ch h\u00e0ng, nh\u00e2n vi\u00ean v\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n<ul>\n<li aria-level=\"1\"><span style=\"font-size: 115%;\">Khi mua b\u00e1nh trung thu d\u00f9ng bi\u1ec3u t\u1eb7ng kh\u00e1ch h\u00e0ng, nh\u00e2n vi\u00ean th\u00ec\u00a0<strong>\u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o<\/strong>\u00a0(N\u1ebfu c\u00f3 \u0111\u1ee7 ch\u1ee9ng t\u1eeb li\u00ean quan)<\/span><\/li>\n<li aria-level=\"1\"><span style=\"font-size: 115%;\">Doanh nghi\u1ec7p v\u1eabn\u00a0<strong>ph\u1ea3i k\u00ea khai, t\u00ednh thu\u1ebf GTGT \u0111\u1ea7u ra<\/strong>\u00a0\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p bi\u1ebfu t\u1eb7ng b\u00e1nh trung thu n\u00e0y.<\/span><\/li>\n<li aria-level=\"1\"><span style=\"font-size: 115%;\">Gi\u00e1 t\u00ednh thu\u1ebf GTGT khi mua b\u00e1nh trung thu bi\u1ebfu t\u1eb7ng KH, nh\u00e2n vi\u00ean \u0111\u01b0\u1ee3c coi\u00a0<strong>l\u00e0 gi\u00e1 t\u00ednh thu\u1ebf GTGT c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u00f9ng lo\u1ea1i ho\u1eb7c t\u01b0\u01a1ng \u0111\u01b0\u01a1ng<\/strong>\u00a0h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 \u0111\u00f3\u00a0<strong>t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh ho\u1ea1t \u0111\u1ed9ng cho, bi\u1ebfu, t\u1eb7ng<\/strong>\u00a0kh\u00e1ch h\u00e0ng, nh\u00e2n vi\u00ean, ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/span><\/li>\n<\/ul>\n<h2><span id=\"4_Cac_loai_chung_tu_lien_quan_khi_cho_bieu_tang_banh_trung_thu\" style=\"font-size: 115%;\"><strong>3. C\u00e1c lo\u1ea1i ch\u1ee9ng t\u1eeb li\u00ean quan khi cho, bi\u1ebfu, t\u1eb7ng b\u00e1nh trung thu<\/strong><\/span><\/h2>\n<p><img decoding=\"async\" class=\"aligncenter size-full wp-image-5122\" src=\"https:\/\/dichvuketoan.net.vn\/wp-content\/uploads\/2024\/09\/MVA-Bac-Giang-Trang-web-2.png\" alt=\"\" width=\"1366\" height=\"768\" srcset=\"https:\/\/dichvuketoan.net.vn\/wp-content\/uploads\/2024\/09\/MVA-Bac-Giang-Trang-web-2.png 1366w, https:\/\/dichvuketoan.net.vn\/wp-content\/uploads\/2024\/09\/MVA-Bac-Giang-Trang-web-2-711x400.png 711w, https:\/\/dichvuketoan.net.vn\/wp-content\/uploads\/2024\/09\/MVA-Bac-Giang-Trang-web-2-768x432.png 768w\" sizes=\"(max-width: 1366px) 100vw, 1366px\" \/><\/p>\n<p><span style=\"font-size: 115%;\">K\u1ebf to\u00e1n c\u1ea7n c\u00f3 nh\u1eefng ch\u1ee9ng t\u1eeb, h\u00f3a \u0111\u01a1n nh\u01b0 sau \u0111\u1ec3 h\u1ea1ch to\u00e1n qu\u00e0 t\u1eb7ng cho kh\u00e1ch h\u00e0ng, nh\u00e2n vi\u00ean, ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0 b\u00e1nh trung thu:<\/span><\/p>\n<ul>\n<li aria-level=\"1\"><span style=\"font-size: 115%;\"><strong>V\u1edbi b\u00e1nh trung thu t\u1eb7ng kh\u00e1ch h\u00e0ng, \u0111\u1ed1i t\u00e1c:<\/strong><\/span><\/li>\n<\/ul>\n<p><span style=\"font-size: 115%;\">+ Ho\u00e1 \u0111\u01a1n \u0111\u1ea7u v\u00e0o khi mua b\u00e1nh trung thu<\/span><\/p>\n<p><span style=\"font-size: 115%;\">+ H\u1ee3p \u0111\u1ed3ng mua h\u00e0ng<\/span><\/p>\n<p><span style=\"font-size: 115%;\">+ Ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng \u2013 kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t \u0111\u1ed1i v\u1edbi c\u00e1c h\u00f3a \u0111\u01a1n c\u00f3 t\u1ed5ng gi\u00e1 tr\u1ecb s\u1ed1 ti\u1ec1n thanh to\u00e1n t\u1eeb 20 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean (n\u1ebfu c\u00f3)<\/span><\/p>\n<p><span style=\"font-size: 115%;\">+ Ho\u00e1 \u0111\u01a1n \u0111\u1ea7u ra (khi xu\u1ea5t b\u00e1nh bi\u1ebfu t\u1eb7ng).<\/span><\/p>\n<ul>\n<li aria-level=\"1\"><span style=\"font-size: 115%;\"><strong>V\u1edbi b\u00e1nh trung thu t\u1eb7ng nh\u00e2n vi\u00ean, ng\u01b0\u1eddi lao \u0111\u1ed9ng:<\/strong><\/span><\/li>\n<\/ul>\n<p><span style=\"font-size: 115%;\">+ Ho\u00e1 \u0111\u01a1n mua b\u00e1nh trung thu<\/span><\/p>\n<p><span style=\"font-size: 115%;\">+ H\u1ee3p \u0111\u1ed3ng mua h\u00e0ng<\/span><\/p>\n<p><span style=\"font-size: 115%;\">+ Ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng \u2013 kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t \u0111\u1ed1i v\u1edbi c\u00e1c h\u00f3a \u0111\u01a1n c\u00f3 t\u1ed5ng gi\u00e1 tr\u1ecb s\u1ed1 ti\u1ec1n thanh to\u00e1n t\u1eeb 20 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean (n\u1ebfu c\u00f3)<\/span><\/p>\n<p><span style=\"font-size: 115%;\">+ C\u00e1c ho\u00e1 \u0111\u01a1n \u0111\u1ea7u ra (n\u1ebfu kh\u00f4ng c\u00f3 quy \u0111\u1ecbnh t\u1eb7ng qu\u00e0 trung thu l\u00e0 ph\u00fac l\u1ee3i c\u1ee7a DN trong c\u00e1c h\u1ed3 s\u01a1 li\u00ean quan)<\/span><\/p>\n<p><span style=\"font-size: 115%;\">+ T\u1edd tr\u00ecnh c\u1ee7a c\u00f4ng \u0111o\u00e0n v\u1ec1 qu\u00e0 t\u1eb7ng trung thu cho nh\u00e2n vi\u00ean, ng\u01b0\u1eddi lao \u0111\u1ed9ng\u2026<\/span><\/p>\n<p><span style=\"font-size: 115%;\">+ Danh s\u00e1ch nh\u00e2n vi\u00ean \u0111\u01b0\u1ee3c t\u1eb7ng b\u00e1nh trung thu k\u00e8m ch\u1eef k\u00fd c\u1ee7a nh\u00e2n vi\u00ean \u0111\u00e3 nh\u1eadn<\/span><\/p>\n<p><span style=\"font-size: 115%;\">+ Quy \u0111\u1ecbnh trong quy ch\u1ebf t\u00e0i ch\u00ednh, chi ti\u00eau n\u1ed9i b\u1ed9\u2026 c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n<p><span style=\"font-size: 115%;\"><strong>T\u1ed5ng k\u1ebft:<\/strong><\/span><\/p>\n<p><span style=\"font-size: 115%;\">Tr\u00ean \u0111\u00e2y MVA B\u1eafc Giang \u0111\u00e3 c\u00f9ng Qu\u00fd b\u1ea1n \u0111\u1ecdc t\u1ed5ng h\u1ee3p nh\u1eefng th\u00f4ng tin \u0111\u00e1ng l\u01b0u \u00fd nh\u1ea5t v\u1ec1 tr\u01b0\u1eddng h\u1ee3p: Doanh nghi\u1ec7p xu\u1ea5t h\u00f3a \u0111\u01a1n, x\u1eed l\u00fd v\u00e0 h\u1ea1ch to\u00e1n chi ph\u00ed mua b\u00e1nh trung thu \u0111\u1ec3 cho, bi\u1ebfu t\u1eb7ng kh\u00e1ch h\u00e0ng, nh\u00e2n vi\u00ean. Hy v\u1ecdng nh\u1eefng th\u00f4ng tin n\u00e0y s\u1ebd h\u1eefu \u00edch trong nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n c\u1ee7a Anh\/Ch\u1ecb.<\/span><\/p>\n<p><span style=\"font-size: 115%;\">B\u00ean c\u1ea1nh \u0111\u00f3, trong b\u1ed1i c\u1ea3nh ng\u00e0nh Thu\u1ebf\u00a0\u0111ang t\u0103ng c\u01b0\u1eddng gi\u00e1m s\u00e1t ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed, ch\u1ed1ng gian l\u1eadn thu\u1ebf, \u0111\u1ed3ng th\u1eddi c\u00f4ng b\u1ed1 danh s\u00e1ch 524 doanh nghi\u1ec7p r\u1ee7i ro v\u1ec1 h\u00f3a \u0111\u01a1n theo\u00a0c\u00f4ng v\u0103n 1798\/TCT-TTKT 2023, k\u1ebf to\u00e1n c\u1ea7n l\u01b0u \u00fd x\u00e1c minh k\u1ef9 t\u00ednh minh b\u1ea1ch v\u1ec1 h\u00f3a \u0111\u01a1n \u0111\u1ec3 b\u1ea3o v\u1ec7 doanh nghi\u1ec7p tr\u01b0\u1edbc c\u00e1c vi ph\u1ea1m, tr\u00e1nh g\u00e2y c\u00e1c thi\u1ec7t h\u1ea1i v\u1ec1 thu\u1ebf.<\/span><\/p>\n<p><span style=\"font-size: 115%;\">\u0110\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n th\u00eam v\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n b\u1ea1n ch\u1ec9 c\u1ea7n g\u1ecdi v\u00e0 s\u1ed1 hotline: <strong>0928.81.2288<\/strong>\u00a0ho\u1eb7c\u00a0<strong>0966.670.699<\/strong><\/span><\/p>\n<p><span style=\"font-size: 115%;\">================================<\/span><\/p>\n<p><span style=\"font-size: 115%;\"><a href=\"https:\/\/dichvuketoan.net.vn\/\"><strong>D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n MVA B\u1eafc Giang<\/strong><\/a><\/span><\/p>\n<div dir=\"auto\"><span style=\"font-size: 115%;\"><span class=\"html-span xexx8yu x4uap5 x18d9i69 xkhd6sd x1hl2dhg x16tdsg8 x1vvkbs x3nfvp2 x1j61x8r x1fcty0u xdj266r xat24cr xgzva0m xhhsvwb xxymvpz xlup9mm x1kky2od\"><img loading=\"lazy\" decoding=\"async\" class=\"xz74otr\" src=\"https:\/\/static.xx.fbcdn.net\/images\/emoji.php\/v9\/tfa\/1\/16\/1f3e4.png\" alt=\"\ud83c\udfe4\" width=\"16\" height=\"16\" \/><\/span>\u0110\u1ecba ch\u1ec9: S\u1ed1 02, \u0110\u01b0\u1eddng Nh\u1eadt \u0110\u1ee9c, TP. B\u1eafc Giang.<\/span><\/div>\n<div dir=\"auto\"><span style=\"font-size: 115%;\"><span class=\"html-span xexx8yu x4uap5 x18d9i69 xkhd6sd x1hl2dhg x16tdsg8 x1vvkbs x3nfvp2 x1j61x8r x1fcty0u xdj266r xat24cr xgzva0m xhhsvwb xxymvpz xlup9mm x1kky2od\"><img loading=\"lazy\" decoding=\"async\" class=\"xz74otr\" src=\"https:\/\/static.xx.fbcdn.net\/images\/emoji.php\/v9\/td8\/1\/16\/1f4f2.png\" alt=\"\ud83d\udcf2\" width=\"16\" height=\"16\" \/><\/span>\u0110i\u1ec7n tho\u1ea1i: 0928.81.2288 ho\u1eb7c 0966.670.699<\/span><\/div>\n<div dir=\"auto\"><span style=\"font-size: 115%;\"><span class=\"html-span xexx8yu x4uap5 x18d9i69 xkhd6sd x1hl2dhg x16tdsg8 x1vvkbs x3nfvp2 x1j61x8r x1fcty0u xdj266r xat24cr xgzva0m xhhsvwb xxymvpz xlup9mm x1kky2od\"><img loading=\"lazy\" decoding=\"async\" class=\"xz74otr\" src=\"https:\/\/static.xx.fbcdn.net\/images\/emoji.php\/v9\/tbe\/1\/16\/1f4e7.png\" alt=\"\ud83d\udce7\" width=\"16\" height=\"16\" \/><\/span>Email: mva.bacgiang@gmail.com<\/span><\/div>\n<p><\/p>","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.H\u00e0ng n\u0103m v\u00e0o m\u1ed7i d\u1ecbp t\u1ebft Trung thu, c\u00e1c c\u00f4ng ty th\u01b0\u1eddng mua b\u00e1nh trung thu \u0111\u1ec3 bi\u1ebfu t\u1eb7ng kh\u00e1ch h\u00e0ng, \u0111\u1ed1i &#8230; <a title=\"C\u00e1ch xu\u1ea5t h\u00f3a \u0111\u01a1n v\u00e0 h\u1ea1ch to\u00e1n chi ph\u00ed mua b\u00e1nh trung thu bi\u1ebfu t\u1eb7ng kh\u00e1ch h\u00e0ng, nh\u00e2n vi\u00ean\" class=\"read-more\" href=\"https:\/\/dichvuketoan.net.vn\/en\/tin-tuc\/cach-xuat-hoa-don-va-hach-toan-chi-phi-mua-banh-trung-thu-bieu-tang-khach-hang-nhan-vien\/\" aria-label=\"Read more about C\u00e1ch xu\u1ea5t h\u00f3a \u0111\u01a1n v\u00e0 h\u1ea1ch to\u00e1n chi ph\u00ed mua b\u00e1nh trung thu bi\u1ebfu t\u1eb7ng kh\u00e1ch h\u00e0ng, nh\u00e2n vi\u00ean\">Read more<\/a><\/p>\n","protected":false},"author":1,"featured_media":5120,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[1],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.2 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>C\u00e1ch xu\u1ea5t h\u00f3a \u0111\u01a1n v\u00e0 h\u1ea1ch to\u00e1n chi ph\u00ed mua b\u00e1nh trung thu bi\u1ebfu t\u1eb7ng kh\u00e1ch h\u00e0ng, nh\u00e2n vi\u00ean - MVA B\u1eafc Giang<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/dichvuketoan.net.vn\/en\/tin-tuc\/cach-xuat-hoa-don-va-hach-toan-chi-phi-mua-banh-trung-thu-bieu-tang-khach-hang-nhan-vien\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"C\u00e1ch xu\u1ea5t h\u00f3a \u0111\u01a1n v\u00e0 h\u1ea1ch to\u00e1n chi ph\u00ed mua b\u00e1nh trung thu bi\u1ebfu t\u1eb7ng kh\u00e1ch h\u00e0ng, nh\u00e2n vi\u00ean - MVA B\u1eafc Giang\" \/>\n<meta property=\"og:description\" content=\"Sorry, this entry is only available in Ti\u1ebfng Vi\u1ec7t. 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