{"id":32863,"date":"2013-05-10T13:55:16","date_gmt":"2013-05-10T06:55:16","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=32863"},"modified":"2022-07-13T13:57:33","modified_gmt":"2022-07-13T06:57:33","slug":"358-nen-khong-che-chi-phi-quang-cao-theo-tong-doanh-thu-cua-doanh-nghiep","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/358-nen-khong-che-chi-phi-quang-cao-theo-tong-doanh-thu-cua-doanh-nghiep\/","title":{"rendered":"358. N\u00ean kh\u1ed1ng ch\u1ebf chi ph\u00ed qu\u1ea3ng c\u00e1o theo t\u1ed5ng doanh thu c\u1ee7a doanh nghi\u1ec7p"},"content":{"rendered":"(\u0110BND) – <\/strong>Th\u1ea9m tra d\u1ef1 th\u1ea3o Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, c\u00f3 \u00fd ki\u1ebfn trong Th\u01b0\u1eddng tr\u1ef1c \u1ee6y ban T\u00e0i ch\u00ednh \u2013 Ng\u00e2n s\u00e1ch cho r\u1eb1ng, quy \u0111\u1ecbnh t\u1ef7 l\u1ec7 kh\u1ed1ng ch\u1ebf v\u1ec1 qu\u1ea3ng c\u00e1o, ti\u1ebfp th\u1ecb d\u1ef1a tr\u00ean t\u1ed5ng chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb l\u00e0 ch\u01b0a h\u1ee3p l\u00fd v\u00e0 \u0111\u1ec1 ngh\u1ecb quy \u0111\u1ecbnh t\u1ef7 l\u1ec7 n\u00e0y d\u1ef1a tr\u00ean doanh thu c\u1ee7a doanh nghi\u1ec7p.<\/strong><\/p>\n\n\n\n
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\nNgu\u1ed3n: brochure.vn<\/em><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

T\u1ea1i d\u1ef1 th\u1ea3o Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p m\u1edbi nh\u1ea5t, thu\u1ebf su\u1ea5t ph\u1ed5 th\u00f4ng \u0111\u00e3 ti\u1ebfp t\u1ee5c gi\u1ea3m xu\u1ed1ng m\u1ee9c 22%, thay v\u00ec m\u1ee9c 23% nh\u01b0 \u0111\u1ec1 xu\u1ea5t ban \u0111\u1ea7u. Nh\u01b0ng d\u00f9 thu\u1ebf su\u1ea5t ph\u1ed5 th\u00f4ng \u0111\u00e3 gi\u1ea3m th\u00eam m\u1ed9t ph\u1ea7n tr\u0103m th\u00ec v\u1eabn ch\u01b0a th\u1ec3 kh\u1eb3ng \u0111\u1ecbnh l\u00e0 \u0111\u00e3 \u1edf m\u1ee9c th\u1ea5p so v\u1edbi c\u00e1c qu\u1ed1c gia trong khu v\u1ef1c.<\/p>\n

N\u1ebfu nh\u01b0 so s\u00e1nh v\u1edbi thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1ea1i c\u00e1c qu\u1ed1c gia l\u00e2n c\u1eadn th\u00ec c\u00f3 th\u1ec3 th\u1ea5y, vi\u1ec7c gi\u1ea3m thu\u1ebf su\u1ea5t ph\u1ed5 th\u00f4ng xu\u1ed1ng m\u1ee9c 22% \u0111\u00e3 t\u0103ng kh\u1ea3 n\u0103ng c\u1ea1nh tranh c\u1ee7a n\u01b0\u1edbc ta trong thu h\u00fat \u0111\u1ea7u t\u01b0. B\u1edfi \u0111a s\u1ed1 c\u00e1c qu\u1ed1c gia l\u00e2n c\u1eadn \u0111\u1ec1u duy tr\u00ec m\u1ee9c thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1eeb 23 \u0111\u1ebfn 25%. Tuy nhi\u00ean, c\u00f3 \u00fd ki\u1ebfn cho r\u1eb1ng, m\u1ee9c thu\u1ebf su\u1ea5t n\u00e0y ch\u01b0a gi\u00fap doanh nghi\u1ec7p t\u0103ng thu nh\u1eadp th\u1ef1c ch\u1ea5t cho m\u00ecnh, v\u00ec c\u00f3 nhi\u1ec1u quy \u0111\u1ecbnh kh\u00e1c khi\u1ebfn c\u00e1c chi ph\u00ed h\u1ee3p l\u00fd kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb. Hay n\u00f3i c\u00e1ch kh\u00e1c doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p thu\u1ebf cao h\u01a1n so v\u1edbi quy \u0111\u1ecbnh c\u1ee7a lu\u1eadt. Ph\u00f3 ch\u1ee7 t\u1ecbch Hi\u1ec7p h\u1ed9i doanh nghi\u1ec7p TP H\u1ed3 Ch\u00ed Minh Tr\u1ea7n Vi\u1ec7t Anh gi\u1ea3i th\u00edch, m\u1ed9t s\u1ed1 chi ph\u00ed th\u1ef1c s\u1ef1 c\u1ee7a doanh nghi\u1ec7p nh\u01b0 ti\u1ebfp kh\u00e1ch, chi ph\u00ed giao l\u01b0u, l\u00e0m t\u1eeb thi\u1ec7n x\u00e3 h\u1ed9i… kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb khi t\u00ednh thu\u1ebf. Chi ph\u00ed th\u1ef1c t\u1ebf c\u1ee7a doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi\u1ebfn l\u1ee3i nhu\u1eadn s\u1ed5 s\u00e1ch t\u0103ng l\u00ean, v\u00e0 nh\u01b0 th\u1ebf thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p s\u1ebd t\u0103ng. Do \u0111\u00f3, vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh thu\u1ebf su\u1ea5t ph\u1ed5 th\u00f4ng ch\u01b0a ch\u1eafc s\u1ebd t\u00e1c \u0111\u1ed9ng m\u1ea1nh \u0111\u1ebfn doanh nghi\u1ec7p b\u1eb1ng \u0111i\u1ec1u ch\u1ec9nh c\u00e1c lo\u1ea1i thu nh\u1eadp ph\u1ea3i ch\u1ecbu thu\u1ebf.<\/p>\n

V\u1ea5n \u0111\u1ec1 nhi\u1ec1u chi ph\u00ed h\u1ee3p ph\u00e1p kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb n\u00ean m\u1ee9c thu\u1ebf doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p c\u00f3 th\u1ec3 l\u00ean t\u1edbi t\u1eeb 40 \u0111\u1ebfn 50% l\u1ee3i nhu\u1eadn th\u1ef1c t\u1ebf kh\u00f4ng m\u1edbi. Doanh nghi\u1ec7p trong v\u00e0 ngo\u00e0i n\u01b0\u1edbc \u0111\u00e3 ph\u1ea3n \u00e1nh nhi\u1ec1u l\u1ea7n v\u1ec1 vi\u1ec7c c\u00e1c chi ph\u00ed h\u1ee3p ph\u00e1p nh\u01b0 qu\u1ea3ng c\u00e1o, khuy\u1ebfn m\u1ea1i, tr\u1ea3 l\u00e3i vay v\u1ed1n… kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb ho\u1eb7c c\u00f3 m\u1ee9c gi\u1ea3m tr\u1eeb gi\u1edbi h\u1ea1n khi\u1ebfn thu\u1ebf th\u1ef1c n\u1ed9p cao h\u01a1n so v\u1edbi quy \u0111\u1ecbnh. T\u1ea1i Phi\u00ean h\u1ecdp th\u01b0\u1eddng ni\u00ean n\u0103m 2011 c\u1ee7a Di\u1ec5n \u0111\u00e0n doanh nghi\u1ec7p Vi\u1ec7t Nam (VBF), v\u1ea5n \u0111\u1ec1 m\u1ee9c chi ph\u00ed qu\u1ea3ng c\u00e1o, khuy\u1ebfn m\u1ea1i kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb to\u00e0n b\u1ed9 khi t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o b\u1ea3n ki\u1ebfn ngh\u1ecb c\u1ee7a VBF. B\u1edfi n\u1ebfu kh\u00f4ng d\u1ee1 b\u1ecf r\u00e0o c\u1ea3n n\u00e0y th\u00ec m\u1ee9c thu\u1ebf th\u1ef1c n\u1ed9p \u1edf n\u01b0\u1edbc ta s\u1ebd thu\u1ed9c di\u1ec7n cao tr\u00ean th\u1ebf gi\u1edbi, kh\u00f4ng khuy\u1ebfn kh\u00edch \u0111\u1ea7u t\u01b0 m\u1edbi, c\u0169ng nh\u01b0 m\u1edf r\u1ed9ng \u0111\u1ea7u t\u01b0 c\u1ee7a c\u00e1c doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i.<\/p>\n

Tuy nhi\u00ean, c\u01a1 quan ch\u1ee7 tr\u00ec so\u1ea1n th\u1ea3o Lu\u1eadt n\u00e0y v\u1eabn \u0111\u1ec1 ngh\u1ecb, kh\u00f4ng b\u1ed5 sung quy \u0111\u1ecbnh v\u1ec1 l\u1ed9 tr\u00ecnh ti\u1ebfn t\u1edbi b\u1ecf quy \u0111\u1ecbnh v\u1ec1 m\u1ee9c kh\u1ed1ng ch\u1ebf chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb \u0111\u1ed1i v\u1edbi chi ph\u00ed qu\u1ea3ng c\u00e1o, ti\u1ebfp th\u1ecb, khuy\u1ebfn m\u1ea1i, hoa h\u1ed3ng m\u00f4i gi\u1edbi, ti\u1ebfp t\u00e2n, kh\u00e1nh ti\u1ebft, h\u1ed9i ngh\u1ecb, h\u1ed7 tr\u1ee3 chi ph\u00ed li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn s\u1ea3n xu\u1ea5t (g\u1ecdi chung l\u00e0 chi cho qu\u1ea3ng c\u00e1o). L\u00fd do: vi\u1ec7c kh\u1ed1ng ch\u1ebf m\u1ee9c chi cho qu\u1ea3ng c\u00e1o s\u1ebd tr\u00e1nh t\u00ecnh tr\u1ea1ng l\u1ea1m d\u1ee5ng quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt \u0111\u1ec3 tr\u1ed1n thu\u1ebf, hay chi\u1ebfm d\u1ee5ng tr\u00e1i ph\u00e9p ti\u1ec1n, t\u00e0i s\u1ea3n doanh nghi\u1ec7p. Tuy nhi\u00ean,\u00a0Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty Lu\u1eadt ANVI,\u00a0Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c cho r\u1eb1ng, vi\u1ec7c c\u00e1c kho\u1ea3n chi cho qu\u1ea3ng c\u00e1o d\u00f9 c\u00f3 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p, h\u1ee3p l\u1ec7 kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed l\u00e0 tr\u00e1i v\u1edbi nguy\u00ean t\u1eafc c\u01a1 b\u1ea3n c\u1ee7a h\u1ea1ch to\u00e1n kinh doanh. Quy \u0111\u1ecbnh nh\u01b0 v\u1eady c\u0169ng ph\u1ee7 nh\u1eadn vai tr\u00f2 c\u1ee7a chi ph\u00ed b\u00e1n h\u00e0ng \u0111\u1ed1i v\u1edbi s\u1ef1 th\u00e0nh, b\u1ea1i c\u1ee7a doanh nghi\u1ec7p trong n\u1ec1n kinh t\u1ebf th\u1ecb tr\u01b0\u1eddng hi\u1ec7n nay. V\u00e0 s\u1ebd g\u00e2y ra t\u00ecnh tr\u1ea1ng d\u00f9 kinh doanh thua l\u1ed7 nh\u01b0ng v\u1eabn b\u1ecb ph\u00e1p lu\u1eadt x\u00e1c \u0111\u1ecbnh l\u00e0 c\u00f3 l\u00e3i v\u00e0 ph\u1ea3i n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/em><\/p>\n

Theo \u00f4ng Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c, c\u1ea7n nghi\u00ean c\u1ee9u b\u1ecf gi\u1edbi h\u1ea1n n\u00e0y, b\u1edfi chi ph\u00ed bao nhi\u00eau kh\u00f4ng quan tr\u1ecdng, m\u00e0 h\u01a1n c\u1ea3 l\u00e0 chi ph\u00ed n\u00e0y c\u00f3 th\u1eadt hay kh\u00f4ng. Th\u1ef1c t\u1ebf, chi ph\u00ed h\u1ee3p l\u1ec7, h\u1ee3p ph\u00e1p c\u1ee7a doanh nghi\u1ec7p n\u00e0y c\u0169ng l\u00e0 thu nh\u1eadp c\u1ee7a doanh nghi\u1ec7p, c\u00e1 nh\u00e2n kh\u00e1c. H\u00e3y \u0111\u1ec3 doanh nghi\u1ec7p t\u1ef1 quy\u1ebft \u0111\u1ecbnh m\u1ee9c chi cho qu\u1ea3ng c\u00e1o v\u00ec th\u1ef1c t\u1ebf kh\u00f4ng ph\u1ea3i l\u00fac n\u00e0o c\u0169ng c\u1ea7n chi l\u1edbn cho qu\u1ea3ng c\u00e1o. Trong \u0111i\u1ec1u ki\u1ec7n hi\u1ec7n nay, n\u1ebfu ch\u01b0a th\u1ec3 x\u00f3a b\u1ecf gi\u1edbi h\u1ea1n m\u1ee9c chi cho qu\u1ea3ng c\u00e1o, th\u00ec h\u00e3y kh\u1ed1ng ch\u1ebf \u1edf m\u1ee9c 15% t\u1ed5ng doanh thu. Vi\u1ec7c gi\u1edbi h\u1ea1n chi qu\u1ea3ng c\u00e1o tr\u00ean t\u1ed5ng doanh thu s\u1ebd d\u1ec5 th\u1ef1c hi\u1ec7n h\u01a1n so v\u1edbi x\u00e1c \u0111\u1ecbnh t\u1eeb t\u1ed5ng chi c\u1ee7a doanh nghi\u1ec7p.<\/em><\/p>\n

Th\u01b0\u1eddng tr\u1ef1c \u1ee6y ban T\u00e0i ch\u00ednh \u2013 Ng\u00e2n s\u00e1ch c\u0169ng \u0111\u1ec1 ngh\u1ecb, quy \u0111\u1ecbnh ngay trong lu\u1eadt th\u1ebf n\u00e0o l\u00e0 qu\u1ea3ng c\u00e1o, ti\u1ebfp th\u1ecb \u0111\u1ec3 doanh nghi\u1ec7p v\u00e0 c\u01a1 quan thu\u1ebf c\u00f9ng thu\u1eadn ti\u1ec7n trong qu\u00e1 tr\u00ecnh x\u00e1c \u0111\u1ecbnh thu nh\u1eadp \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb khi t\u00ednh thu\u1ebf. \u0110\u1ed3ng th\u1eddi, quy \u0111\u1ecbnh m\u1ee9c kh\u1ed1ng ch\u1ebf theo t\u1ef7 l\u1ec7 % tr\u00ean doanh thu c\u1ee7a doanh nghi\u1ec7p, kh\u00f4ng quy \u0111\u1ecbnh t\u1ef7 l\u1ec7 % tr\u00ean t\u1ed5ng chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb; l\u1ed9 tr\u00ecnh ti\u1ebfn t\u1edbi b\u1ecf m\u1ee9c kh\u1ed1ng ch\u1ebf chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb \u0111\u1ed1i v\u1edbi chi ph\u00ed qu\u1ea3ng c\u00e1o, khuy\u1ebfn m\u1ea1i \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m ph\u00f9 h\u1ee3p v\u1edbi th\u00f4ng l\u1ec7 qu\u1ed1c t\u1ebf. \u0110\u1ec1 ngh\u1ecb c\u1ee7a c\u01a1 quan th\u1ea9m tra c\u1ea7n \u0111\u01b0\u1ee3c ch\u00fa \u00fd th\u00edch \u0111\u00e1ng v\u00ec tr\u00ean th\u1ef1c t\u1ebf t\u00ecnh tr\u1ea1ng doanh nghi\u1ec7p l\u00e1ch lu\u1eadt \u0111\u1ec3 h\u1ea1n ch\u1ebf m\u1ee9c thu\u1ebf ph\u1ea3i n\u1ed9p \u0111\u00e3 xu\u1ea5t hi\u1ec7n kh\u00e1 nhi\u1ec1u. Doanh nghi\u1ec7p l\u00e1ch lu\u1eadt c\u0169ng v\u00ec nhi\u1ec1u chi ph\u00ed h\u1ee3p l\u00fd, h\u1ee3p ph\u00e1p kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb khi t\u00ednh thu\u1ebf, nh\u1ea5t l\u00e0 chi cho qu\u1ea3ng c\u00e1o.<\/p>\n\n\n\n
\u00a0Trong D\u1ef1 th\u1ea3o Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p d\u1ef1 ki\u1ebfn tr\u00ecnh QH K\u1ef3 h\u1ecdp t\u1edbi, B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec1 xu\u1ea5t n\u00e2ng t\u1ef7 l\u1ec7 kh\u1ed1ng ch\u1ebf chi ph\u00ed qu\u1ea3ng c\u00e1o, ti\u1ebfp th\u1ecb, khuy\u1ebfn m\u1ea1i t\u1eeb 10% hi\u1ec7n h\u00e0nh l\u00ean 15% t\u1ed5ng chi ph\u00ed, \u0111\u1ed3ng th\u1eddi b\u1ecf m\u1ee9c \u01b0u \u0111\u00e3i 15% cho c\u00e1c doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp 3 n\u0103m \u0111\u1ea7u; lo\u1ea1i b\u1ecf m\u1ed9t s\u1ed1 kho\u1ea3n chi ra kh\u1ecfi di\u1ec7n chi ph\u00ed kh\u1ed1ng ch\u1ebf nh\u01b0 chi\u1ebft kh\u1ea5u thanh to\u00e1n, chi b\u00e1o bi\u1ebfu, b\u00e1o t\u1eb7ng.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

L\u00ea B\u00ecnh<\/strong><\/p>\n

\u2014\u2014\u2014\u2014<\/p>\n

\u0110\u1ea1i bi\u1ec3u Nh\u00e2n d\u00e2n 10-5-2013:<\/em><\/p>\n

http:\/\/www.daibieunhandan.vn\/ONA_BDT\/NewsPrint.aspx?newsId=279910<\/a><\/em><\/p>\n

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(\u0110BND) – Th\u1ea9m tra d\u1ef1 th\u1ea3o Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, c\u00f3 \u00fd ki\u1ebfn trong Th\u01b0\u1eddng tr\u1ef1c \u1ee6y ban T\u00e0i ch\u00ednh \u2013 Ng\u00e2n s\u00e1ch cho r\u1eb1ng, quy \u0111\u1ecbnh t\u1ef7 l\u1ec7 kh\u1ed1ng ch\u1ebf v\u1ec1 qu\u1ea3ng c\u00e1o, ti\u1ebfp th\u1ecb d\u1ef1a tr\u00ean t\u1ed5ng chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb l\u00e0 […]<\/p>\n","protected":false},"author":3,"featured_media":32864,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[17,26],"tags":[],"class_list":["post-32863","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-binh-luan-gop-y","category-legal-media"],"acf":[],"yoast_head":"\n358. 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