{"id":631,"date":"2019-12-25T17:46:23","date_gmt":"2019-12-25T17:46:23","guid":{"rendered":"http:\/\/help.sme2019.misa.local\/?post_type=ht_kb&p=631"},"modified":"2020-02-14T14:05:15","modified_gmt":"2020-02-14T07:05:15","slug":"ban_hang_khuyen_mai_co_kem_dieu_kien","status":"publish","type":"ht_kb","link":"\/2021\/kb\/ban_hang_khuyen_mai_co_kem_dieu_kien\/","title":{"rendered":"B\u00e1n h\u00e0ng khuy\u1ebfn m\u1ea1i (c\u00f3 k\u00e8m \u0111i\u1ec1u ki\u1ec7n)"},"content":{"rendered":"
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<\/span><\/p>\n\n\n\n\n
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1. \u0110\u1ecbnh kho\u1ea3n<\/strong><\/span><\/h4>\n<\/td>\n<\/tr>\n

\u200b1. Tr\u01b0\u1eddng h\u1ee3p khuy\u1ebfn m\u1ea1i k\u00e8m theo c\u00e1c \u0111i\u1ec1u ki\u1ec7n kh\u00e1c nh\u01b0 ph\u1ea3i mua s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a (v\u00ed d\u1ee5 nh\u01b0 mua 2 s\u1ea3n ph\u1ea9m \u0111\u01b0\u1ee3c t\u1eb7ng 1 s\u1ea3n ph\u1ea9m…) va\u0300 co\u0301 \u0111\u0103ng ky\u0301 ch\u01b0\u01a1ng tri\u0300nh khuy\u00ea\u0301n ma\u0323i v\u01a1\u0301i S\u01a1\u0309 c\u00f4ng th\u01b0\u01a1ng th\u00ec ph\u1ea3i ph\u00e2n b\u1ed5 s\u1ed1 ti\u1ec1n thu \u0111\u01b0\u1ee3c \u0111\u1ec3 t\u00ednh doanh thu cho c\u1ea3 h\u00e0ng khuy\u1ebfn m\u1ea1i, gi\u00e1 tr\u1ecb h\u00e0ng khuy\u1ebfn m\u1ea1i \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o gi\u00e1 v\u1ed1n (tr\u01b0\u1eddng h\u1ee3p n\u00e0y b\u1ea3n ch\u1ea5t giao d\u1ecbch l\u00e0 gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n). \u0110\u00f4\u0300ng th\u01a1\u0300i hoa\u0301 \u0111\u01a1n xu\u00e2\u0301t ra, \u0111\u00f4\u0301i v\u01a1\u0301i ha\u0300ng khuy\u00ea\u0301n ma\u0323i se\u0303 co\u0301 gia\u0301 ti\u0301nh thu\u00ea\u0301 = 0:<\/span><\/span><\/p>\n
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  • Ghi nh\u1eadn doanh thu:<\/span><\/li>\n<\/ul>\n

    N\u1ee3 TK 111, 112, 131<\/span> T\u1ed5ng s\u1ed1 ti\u1ec1n thanh to\u00e1n (c\u1ee7a c\u00e1c m\u1eb7t h\u00e0ng b\u00e1n)<\/span><\/span><\/p>\n

    C\u00f3 TK 511<\/span>\u00a0 \u00a0 \u00a0 \u00a0Doanh thu ba\u0301n ha\u0300ng va\u0300 cung c\u00e2\u0301p di\u0323ch vu\u0323 (ph\u00e2n b\u1ed5 cho c\u1ea3 h\u00e0ng khuy\u1ebfn m\u1ea1i)<\/span><\/span>
    C\u00f3 TK 3331<\/span>\u00a0 \u00a0 \u00a0 Thu\u00ea\u0301 GTGT pha\u0309i n\u00f4\u0323p<\/span><\/span><\/p>\n

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    • Ghi nh\u1eadn gi\u00e1 v\u1ed1n:<\/span><\/li>\n<\/ul>\n

      N\u1ee3 TK 632<\/span>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/span>Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n trong k\u1ef3 (c\u1ee7a c\u1ea3 h\u00e0ng b\u00e1n v\u00e0 h\u00e0ng khuy\u1ebfn m\u1ea1i)<\/span><\/p>\n

      C\u00f3 TK 155, 156 <\/span><\/p>\n

      2. Tr\u01b0\u1eddng h\u1ee3p khuy\u1ebfn m\u1ea1i k\u00e8m theo c\u00e1c \u0111i\u1ec1u ki\u1ec7n kh\u00e1c nh\u01b0 ph\u1ea3i mua s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a (v\u00ed d\u1ee5 nh\u01b0 mua 2 s\u1ea3n ph\u1ea9m \u0111\u01b0\u1ee3c t\u1eb7ng 1 s\u1ea3n ph\u1ea9m…) nh\u01b0ng kh\u00f4ng \u0111\u0103ng ky\u0301 ch\u01b0\u01a1ng tri\u0300nh khuy\u00ea\u0301n ma\u0323i v\u01a1\u0301i S\u01a1\u0309 c\u00f4ng th\u01b0\u01a1ng th\u00ec ph\u1ea3i k\u00ea khai, t\u00ednh n\u1ed9p thu\u1ebf nh\u01b0 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9, bi\u1ebfu, t\u1eb7ng, cho:<\/span><\/p>\n

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      • Ghi nh\u1eadn doanh thu v\u00e0 thu\u1ebf GTGT:<\/span><\/li>\n<\/ul>\n

        N\u1ee3 TK 111, 112, 131<\/span> T\u1ed5ng ti\u1ec1n thanh toa\u0301n c\u1ee7a c\u00e1c m\u0103\u0323t ha\u0300ng b\u00e1n<\/span><\/span><\/p>\n

        C\u00f3 TK 511<\/span>\u00a0 \u00a0 \u00a0 \u00a0 Doanh thu c\u1ee7a c\u00e1c m\u1eb7t h\u00e0ng b\u00e1n<\/span><\/span>
        C\u00f3 TK 3331<\/span>\u00a0 \u00a0 \u00a0Thu\u00ea\u0301 GTGT pha\u0309i n\u00f4\u0323p c\u1ee7a c\u00e1c m\u1eb7t h\u00e0ng b\u00e1n<\/span><\/span><\/p>\n

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        • Ghi nh\u1eadn gi\u00e1 v\u1ed1n:<\/span><\/li>\n<\/ul>\n

          N\u1ee3 TK 632<\/span>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n<\/span><\/span>
          N\u01a1\u0323 TK 641(TT200) 6421(TT133)<\/span> Gia\u0301 v\u00f4\u0301n ha\u0300ng khuy\u00ea\u0301n ma\u0323i<\/span><\/span><\/p>\n

          C\u00f3 TK 155, 156 <\/span><\/p>\n

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          • H\u1ea1ch to\u00e1n thu\u1ebf GTGT h\u00e0ng khuy\u1ebfn m\u1ea1i<\/span><\/li>\n<\/ul>\n

            N\u1ee3 TK 133 (TT200)\u00a0 (theo Kho\u1ea3n i, M\u1ee5c 3, \u0110i\u1ec1u 91, Th\u00f4ng t\u01b0 200\/2014\/TT-BTC)<\/span><\/span>
            \nN\u1ee3 TK 6421(TT133) (theo h\u01b0\u1edbng d\u1eabn t\u1ea1i ph\u1ea7n T\u00e0i kho\u1ea3n 642, m\u1ee5c 3.15, Th\u00f4ng t\u01b0 133\/2016\/TT-BTC)<\/span><\/span>
            \nC\u00f3 TK 3331\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p<\/span><\/p><\/blockquote>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

            <\/span><\/p>\n\n\n\n\n
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            2<\/strong>.M\u00f4 t\u1ea3 nghi\u1ec7p v\u1ee5<\/span><\/strong><\/span><\/h4>\n<\/td>\n<\/tr>\n

            \u200bDoanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh ch\u01b0\u01a1ng tr\u00ecnh khuy\u1ebfn ma\u0323i cho kh\u00e1ch h\u00e0ng th\u00f4ng th\u01b0\u1eddng s\u1ebd ph\u00e1t sinh c\u00e1c ho\u1ea1t \u0111\u1ed9ng sau:<\/span><\/span><\/p>\n

            1. Tr\u01b0\u1edbc khi ti\u1ebfn h\u00e0nh th\u1ef1c hi\u1ec7n ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd c\u00f3 2 tr\u01b0\u1eddng h\u1ee3p:<\/span><\/p>\n

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            • Doanh nghi\u1ec7p ti\u1ebfn h\u00e0nh \u0111\u0103ng k\u00fd n\u1ed9i dung ch\u01b0\u01a1ng tr\u00ecnh khuy\u1ebfn m\u1ea1i v\u1edbi S\u1edf C\u00f4ng th\u01b0\u01a1ng ch\u1eadm nh\u1ea5t l\u00e0 7 ng\u00e0y l\u00e0m vi\u1ec7c tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n ch\u01b0\u01a1ng tr\u00ecnh khuy\u1ebfn m\u1ea1i. Sau khi \u0111\u0103ng k\u00fd v\u1edbi S\u1edf C\u00f4ng th\u01b0\u01a1ng v\u00e0 \u0111\u01b0\u1ee3c duy\u1ec7t th\u00ec b\u1ed9 ph\u1eadn th\u1ef1c hi\u1ec7n ch\u01b0\u01a1ng tr\u00ecnh khuy\u1ebfn ma\u0323i s\u1ebd l\u1eadp \u0111\u1ec1 ngh\u1ecb xu\u1ea5t kho h\u00e0ng h\u00f3a.<\/span><\/li>\n
            • Doanh nghi\u1ec7p kh\u00f4ng \u0111\u0103ng k\u00fd v\u1edbi s\u1edf C\u00f4ng th\u01b0\u01a1ng, c\u0103n c\u1ee9 v\u00e0o K\u1ebf ho\u1ea1ch ch\u01b0\u01a1ng tr\u00ecnh khuy\u1ebfn ma\u0323i \u0111\u00e3 \u0111\u01b0\u1ee3c duy\u1ec7t, b\u1ed9 ph\u1eadn th\u1ef1c hi\u1ec7n ch\u01b0\u01a1ng tr\u00ecnh khuy\u1ebfn m\u1ea1i s\u1ebd l\u1eadp \u0111\u1ec1 ngh\u1ecb xu\u1ea5t kho h\u00e0ng h\u00f3a.<\/span><\/li>\n<\/ul>\n

              2. K\u1ebf to\u00e1n kho l\u1eadp Phi\u1ebfu xu\u1ea5t kho, sau \u0111\u00f3 chuy\u1ec3n K\u1ebf to\u00e1n tr\u01b0\u1edfng v\u00e0 Gi\u00e1m \u0111\u1ed1c k\u00fd duy\u1ec7t.<\/span><\/p>\n

              3. C\u0103n c\u1ee9 v\u00e0o Phi\u1ebfu xu\u1ea5t kho, Th\u1ee7 kho xu\u1ea5t kho h\u00e0ng h\u00f3a v\u00e0 ghi S\u1ed5 Kho<\/span><\/p>\n

              4. Nh\u00e2n vi\u00ean kinh doanh b\u00e1n h\u00e0ng nh\u1eadn h\u00e0ng v\u00e0 giao cho kh\u00e1ch h\u00e0ng. Nh\u00e2n vi\u00ean b\u00e1n h\u00e0ng ti\u1ebfn h\u00e0nh theo d\u00f5i doanh s\u1ed1 mua c\u1ee7a kh\u00e1ch h\u00e0ng ho\u1eb7c ph\u00e1t h\u00e0ng khuy\u1ebfn m\u00e3i cho kh\u00e1ch h\u00e0ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng theo ch\u01b0\u01a1ng tr\u00ecnh \u0111\u00e3 \u0111\u0103ng k\u00fd.<\/span><\/p>\n

              5. K\u1ebf to\u00e1n ghi nh\u1eadn doanh s\u1ed1 b\u00e1n h\u00e0ng, v\u00e0 doanh s\u1ed1 h\u00e0ng khuy\u1ebfn m\u00e3i.<\/span><\/p>\n

              6. Nh\u00e2n vi\u00ean b\u00e1n h\u00e0ng y\u00eau c\u1ea7u k\u1ebf to\u00e1n b\u00e1n h\u00e0ng xu\u1ea5t h\u00f3a \u0111\u01a1n cho kh\u00e1ch h\u00e0ng.<\/span><\/p>\n

              7. Khi k\u1ebft th\u00fac ch\u01b0\u01a1ng tr\u00ecnh khuy\u1ebfn m\u00e3i (\u0111\u1ed1i v\u1edbi kh\u00e1ch h\u00e0ng truy\u1ec1n th\u1ed1ng) k\u1ebf to\u00e1n b\u00e1n h\u00e0ng v\u00e0 nh\u00e2n vi\u00ean b\u00e1n h\u00e0ng ti\u1ebfn h\u00e0nh \u0111\u1ed1i chi\u1ebfu x\u00e1c \u0111\u1ecbnh kh\u00e1ch h\u00e0ng th\u1ecfa m\u00e3n \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c h\u01b0\u1edfng ch\u01b0\u01a1ng tr\u00ecnh khuy\u1ebfn m\u00e3i. Sau \u0111\u00f3 ti\u1ebfn h\u00e0nh tr\u1ea3 h\u00e0ng khuy\u1ebfn m\u00e3i cho kh\u00e1ch h\u00e0ng.<\/span><\/p>\n

              8. K\u1ebft th\u00fac ch\u01b0\u01a1ng tr\u00ecnh khuy\u1ebfn m\u00e3i doanh nghi\u1ec7p l\u1eadp b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ch\u01b0\u01a1ng tr\u00ecnh khuy\u1ebfn m\u00e3i g\u1eedi cho S\u1edf C\u00f4ng th\u01b0\u01a1ng.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

              <\/span><\/p>\n\n\n\n\n
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              3. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n<\/strong><\/span><\/h4>\n<\/td>\n<\/tr>\n

              <\/span><\/p>\n\n\n\n\n
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              Tr\u01b0\u01a1\u0300ng h\u01a1\u0323p 1: Co\u0301 \u0111\u0103ng ky\u0301 ch\u01b0\u01a1ng tri\u0300nh khuy\u00ea\u0301n ma\u0323i<\/span><\/strong><\/span><\/h5>\n<\/td>\n<\/tr>\n
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              Xem phim h\u01b0\u1edbng d\u1eabn
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