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blue-check Chiết khấu thương mại cho Đại lý nếu trả bằng tiền phải chịu thuế TNCN

Công văn số 1615/TCT-CS ngày 25/4/2017 của Tổng cục Thuế về việc lập hóa đơn (5 trang)
Posted: 27/4/2017 10:11:30 AM | Latest updated: 15/5/2017 9:52:32 AM (GMT+7) | LuatVietnam: 4216
Theo Chuẩn mực kế toán số 14 ban hành tại Quyết định số 149/2001/QĐ-BTC :
+ Chiết khấu thương mại: Là khoản tiền mà bán giảm giá niêm yết cho người mua hàng với số lượng lớn
+ Chiết khấu thanh toán: Là khoản tiền người bán giảm trừ cho người mua, do người mua thanh toán tiền mua hàng trước thời hạn theo hợp đồng

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Chiết khấuCập nhật đến: 11-Oct-2022

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Promotion

blue-check Regarding PIT on promotions in cash (without holding lucky draw)
blue-check Special discount given to each shipment shall not be exempt from import duty
blue-check Goods used for sales promotion shall not be exempt from issuance of invoices
blue-check Charges for brokerage service for selling goods outside Vietnam shall be exempt from withholding tax
blue-check [Merged] - Regulation on sales promotion, trade fairs and exhibitions
blue-check Regarding conditions for deduction of discounts for imported goods
blue-check New regulations on sales promotion, trade fairs and exhibitions
blue-check It is required to present reasons for discount on exported goods in contract
blue-check Regarding VAT on brokerage service
blue-check It is required to register sales promotion programs upon inventory liquidation
blue-check Some issues relating to invoice and tax policies applicable to goods as gifts to customers
blue-check Payment discounts offered to consumers are exempt from PIT
blue-check Regarding PIT on incomes from winning prize outside Vietnam
blue-check Whether the discount offered for an agent is subject to PIT deduction or not
blue-check Payment discount paid to individual agents shall be deducted 1% PIT
blue-check Regarding trade discount, payment discount
blue-check Trade discounts under contracts are exempt from PIT
blue-check Regarding VAT on goods on sale promotion
red-check Regulations on developing, managing and runing national trade promotion program
blue-check Curative medicines are not used for sales romotion