{"id":3096,"date":"2026-06-19T18:12:02","date_gmt":"2026-06-19T11:12:02","guid":{"rendered":"https:\/\/kthtx.vn\/?p=3096"},"modified":"2026-06-19T18:22:59","modified_gmt":"2026-06-19T11:22:59","slug":"hop-tac-xa-mua-phan-bon-thuoc-tru-sau-ve-ban-cho-thanh-vien-co-chiu-thue-khong","status":"publish","type":"post","link":"https:\/\/kthtx.vn\/index.php\/2026\/06\/19\/hop-tac-xa-mua-phan-bon-thuoc-tru-sau-ve-ban-cho-thanh-vien-co-chiu-thue-khong\/","title":{"rendered":"H\u1ee3p t\u00e1c x\u00e3 mua ph\u00e2n b\u00f3n thu\u1ed1c tr\u1eeb s\u00e2u v\u1ec1 b\u00e1n cho th\u00e0nh vi\u00ean c\u00f3 ch\u1ecbu thu\u1ebf kh\u00f4ng"},"content":{"rendered":"\n

H\u1ee3p t\u00e1c x\u00e3 mua ph\u00e2n b\u00f3n thu\u1ed1c tr\u1eeb s\u00e2u v\u1ec1 b\u00e1n cho thanh vi\u00ean c\u00f3 ch\u1ecbu thu\u1ebf kh\u00f4ng ?<\/p>\n\n\n\n

tr\u01b0\u1eddng h\u1ee3p HTX mua ph\u00e2n b\u00f3n, thu\u1ed1c tr\u1eeb s\u00e2u v\u1ec1 b\u00e1n l\u1ea1i cho th\u00e0nh vi\u00ean<\/strong> th\u00ec c\u1ea7n t\u00e1ch 2 ph\u1ea7n \u0111\u1ec3 xem thu\u1ebf nh\u00e9:<\/p>\n\n\n\n

1. HTX c\u00f3 ph\u00e1t sinh ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng \u2192 c\u00f3 doanh thu<\/h3>\n\n\n\n

N\u1ebfu HTX mua v\u00e0o r\u1ed3i b\u00e1n l\u1ea1i<\/strong> (c\u00f3 gi\u00e1 b\u00e1n, c\u00f3 thu ti\u1ec1n, c\u00f3 ch\u00eanh l\u1ec7ch) th\u00ec \u0111\u00e2y l\u00e0 ho\u1ea1t \u0111\u1ed9ng cung c\u1ea5p h\u00e0ng h\u00f3a<\/strong>, kh\u00f4ng ph\u1ea3i ch\u1ec9 l\u00e0 d\u1ecbch v\u1ee5 n\u1ed9i b\u1ed9. HTX ph\u1ea3i h\u1ea1ch to\u00e1n doanh thu b\u00e1n h\u00e0ng v\u00e0 th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf theo quy \u0111\u1ecbnh. <\/p>\n\n\n\n

2. Thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi ph\u00e2n b\u00f3n, thu\u1ed1c BVTV<\/h3>\n\n\n\n
    \n
  • Ph\u00e2n b\u00f3n<\/strong> v\u00e0 thu\u1ed1c ph\u00f2ng tr\u1eeb s\u00e2u b\u1ec7nh\/thu\u1ed1c b\u1ea3o v\u1ec7 th\u1ef1c v\u1eadt<\/strong> thu\u1ed9c nh\u00f3m h\u00e0ng h\u00f3a \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t GTGT 5%<\/strong> (theo quy \u0111\u1ecbnh v\u1ec1 nh\u00f3m h\u00e0ng n\u00f4ng nghi\u1ec7p). <\/li>\n<\/ul>\n\n\n\n

    V\u00ed d\u1ee5:<\/p>\n\n\n\n

    HTX mua:<\/p>\n\n\n\n

      \n
    • 1 t\u1ea5n ph\u00e2n b\u00f3n: 10.000.000\u0111 + VAT 5% = 10.500.000\u0111<\/li>\n<\/ul>\n\n\n\n

      HTX b\u00e1n cho th\u00e0nh vi\u00ean:<\/p>\n\n\n\n

        \n
      • 11.000.000\u0111 + VAT 5% = 11.550.000\u0111<\/li>\n<\/ul>\n\n\n\n

        Th\u00ec:<\/p>\n\n\n\n

          \n
        • Doanh thu HTX: 11.000.000\u0111<\/li>\n\n\n\n
        • Gi\u00e1 v\u1ed1n: 10.000.000\u0111<\/li>\n\n\n\n
        • Ph\u1ea7n ch\u00eanh l\u1ec7ch: 1.000.000\u0111 (li\u00ean quan x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng)<\/li>\n<\/ul>\n\n\n\n

          3. N\u1ebfu HTX ch\u1ec9 mua h\u1ed9 th\u00e0nh vi\u00ean (kh\u00f4ng kinh doanh)<\/h3>\n\n\n\n

          C\u00f3 tr\u01b0\u1eddng h\u1ee3p HTX ch\u1ec9:<\/p>\n\n\n\n

            \n
          • nh\u1eadn \u0111\u0103ng k\u00fd nhu c\u1ea7u,<\/li>\n\n\n\n
          • mua \u0111\u00fang gi\u00e1,<\/li>\n\n\n\n
          • thu l\u1ea1i \u0111\u00fang s\u1ed1 ti\u1ec1n,<\/li>\n\n\n\n
          • kh\u00f4ng h\u01b0\u1edfng ch\u00eanh l\u1ec7ch,<\/li>\n<\/ul>\n\n\n\n

            th\u00ec c\u00f3 th\u1ec3 xem x\u00e9t b\u1ea3n ch\u1ea5t l\u00e0 d\u1ecbch v\u1ee5 cung \u1ee9ng cho th\u00e0nh vi\u00ean<\/strong>, c\u1ea7n h\u1ea1ch to\u00e1n v\u00e0 h\u1ed3 s\u01a1 ch\u1ee9ng minh r\u00f5.<\/p>\n\n\n\n

            Nh\u01b0ng th\u1ef1c t\u1ebf k\u1ebf to\u00e1n HTX n\u00ean c\u1ea9n th\u1eadn:<\/p>\n\n\n\n

              \n
            • C\u00f3 h\u00f3a \u0111\u01a1n mua v\u00e0o<\/li>\n\n\n\n
            • C\u00f3 phi\u1ebfu nh\u1eadp kho<\/li>\n\n\n\n
            • Theo d\u00f5i t\u1ed3n kho ph\u00e2n b\u00f3n\/thu\u1ed1c<\/li>\n\n\n\n
            • C\u00f3 phi\u1ebfu xu\u1ea5t kho cho th\u00e0nh vi\u00ean<\/li>\n\n\n\n
            • C\u00f3 ch\u1ee9ng t\u1eeb thu ti\u1ec1n<\/li>\n\n\n\n
            • X\u00e1c \u0111\u1ecbnh r\u00f5 b\u00e1n h\u00e0ng hay cung \u1ee9ng n\u1ed9i b\u1ed9<\/li>\n<\/ul>\n\n\n\n

              (\u0110\u1eb7c bi\u1ec7t khi l\u00e0m s\u1ed5 s\u00e1ch tr\u00ean ph\u1ea7n m\u1ec1m HTX th\u00ec n\u00ean theo d\u00f5i nh\u01b0 h\u00e0ng h\u00f3a nh\u1eadp \u2013 xu\u1ea5t \u2013 t\u1ed3n<\/strong>.)<\/p>\n\n\n\n

              M\u00ecnh ngh\u0129 n\u1ed9i dung n\u00e0y r\u1ea5t h\u1ee3p \u0111\u1ec3 \u0111\u01b0a v\u00e0o b\u00e0i “K\u1ebf to\u00e1n HTX n\u00f4ng nghi\u1ec7p th\u1ef1c h\u00e0nh”<\/strong> c\u1ee7a b\u1ea1n: nghi\u1ec7p v\u1ee5 n\u00e0y hay b\u1ecb nh\u1ea7m gi\u1eefa HTX mua h\u1ed9 th\u00e0nh vi\u00ean<\/strong> v\u00e0 HTX kinh doanh v\u1eadt t\u01b0 \u0111\u1ea7u v\u00e0o<\/strong>.<\/p>\n\n\n\n

              (Ths Nguy\u1ec5n Tr\u1ecdng \u0110\u00f4ng)<\/p>\n\n\n\n

              \n \n <\/iframe>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

              H\u1ee3p t\u00e1c x\u00e3 mua ph\u00e2n b\u00f3n thu\u1ed1c tr\u1eeb s\u00e2u v\u1ec1 b\u00e1n cho thanh vi\u00ean c\u00f3 ch\u1ecbu thu\u1ebf kh\u00f4ng ? tr\u01b0\u1eddng h\u1ee3p HTX mua ph\u00e2n b\u00f3n, thu\u1ed1c tr\u1eeb s\u00e2u v\u1ec1 b\u00e1n l\u1ea1i cho th\u00e0nh vi\u00ean th\u00ec c\u1ea7n t\u00e1ch 2 ph\u1ea7n \u0111\u1ec3 xem thu\u1ebf nh\u00e9: 1. HTX c\u00f3 ph\u00e1t sinh ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng \u2192 c\u00f3 doanh thu N\u1ebfu … <\/p>\n","protected":false},"author":1,"featured_media":2920,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_mi_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[170,7],"tags":[293],"class_list":["post-3096","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-hoi-dap","category-ke-toan-hop-tac-xa-thuc-hanh","tag-thue-phan-bon-thuoc-tru-sau","grid-sizer"],"_links":{"self":[{"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts\/3096","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/comments?post=3096"}],"version-history":[{"count":4,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts\/3096\/revisions"}],"predecessor-version":[{"id":3100,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts\/3096\/revisions\/3100"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/media\/2920"}],"wp:attachment":[{"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/media?parent=3096"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/categories?post=3096"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/tags?post=3096"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}