{"id":4463,"date":"2026-05-11T12:05:24","date_gmt":"2026-05-11T05:05:24","guid":{"rendered":"https:\/\/infina.vn\/ho-tro\/?post_type=ht_kb&p=4463"},"modified":"2026-05-11T12:05:24","modified_gmt":"2026-05-11T05:05:24","slug":"chinh-sach-san-pham-tich-luy-khong-ky-han","status":"publish","type":"ht_kb","link":"https:\/\/infina.vn\/ho-tro\/dau-tu\/chinh-sach-san-pham-tich-luy-khong-ky-han\/","title":{"rendered":"Ch\u00ednh s\u00e1ch s\u1ea3n ph\u1ea9m T\u00edch l\u0169y Kh\u00f4ng k\u1ef3 h\u1ea1n"},"content":{"rendered":"

I. Gi\u1edbi thi\u1ec7u<\/strong><\/p>\n

S\u1ea3n ph\u1ea9m \u201cT\u00edch L\u0169y Kh\u00f4ng K\u1ef3 H\u1ea1n\u201d (g\u1ecdi t\u1eaft l\u00e0 TLKKH<\/strong><\/em>) l\u00e0 m\u1ed9t S\u1ea3n Ph\u1ea9m T\u00e0i Ch\u00ednh v\u1edbi h\u00ecnh th\u1ee9c g\u00f3p v\u00e0 r\u00fat v\u1ed1n linh ho\u1ea1t. Trong \u0111\u00f3, Kh\u00e1ch H\u00e0ng c\u00f3 th\u1ec3 g\u00f3p v\u1ed1n \u0111\u1ea7u t\u01b0 v\u1edbi s\u1ed1 ti\u1ec1n mong mu\u1ed1n v\u00e0 \u0111\u01b0\u1ee3c chi tr\u1ea3 l\u1ee3i nhu\u1eadn c\u1ed1 \u0111\u1ecbnh v\u00e0o \u0111\u1ecbnh k\u1ef3 h\u00e0ng th\u00e1ng.<\/p>\n

II. M\u00f4 t\u1ea3 chi ti\u1ebft<\/strong><\/p>\n

    \n
  1. T\u1ea1o \u0111\u1ea7u t\u01b0 m\u1edbi<\/li>\n<\/ol>\n

    Kh\u00e1ch h\u00e0ng c\u00f3 th\u1ec3 tham gia g\u00f3p v\u1ed1n \u0111\u1ea7u t\u01b0 s\u1ea3n ph\u1ea9m T\u00edch l\u0169y m\u1ed9t ho\u1eb7c nhi\u1ec1u l\u1ea7n. S\u1ed1 ti\u1ec1n g\u00f3p v\u1ed1n cho m\u1ed7i l\u1ea7n ph\u1ea3i l\u00e0 b\u1ed9i s\u1ed1 c\u1ee7a 100.000\u0111, t\u1ed1i thi\u1ec3u l\u00e0 200.000\u0111. M\u1ed7i l\u1ea7n g\u00f3p v\u1ed1n t\u01b0\u01a1ng \u1ee9ng v\u1edbi m\u1ed9t G\u00f3i t\u00edch l\u0169y<\/strong><\/em>.<\/p>\n

    M\u1ed7i G\u00f3i t\u00edch l\u0169y s\u1ebd c\u00f3 nh\u1eefng \u0111\u1eb7c tr\u01b0ng ri\u00eang bao g\u1ed3m:<\/p>\n

      \n
    • Th\u1eddi h\u1ea1n \u00e1p d\u1ee5ng: <\/strong><\/em>L\u00e0 th\u1eddi h\u1ea1n \u00e1p d\u1ee5ng T\u1ef7 l\u1ec7 l\u1ee3i nhu\u1eadn c\u1ed1 \u0111\u1ecbnh, b\u1eaft \u0111\u1ea7u t\u1eeb ng\u00e0y Kh\u00e1ch h\u00e0ng ho\u00e0n th\u00e0nh thanh to\u00e1n s\u1ed1 ti\u1ec1n g\u00f3p v\u1ed1n v\u00e0 k\u1ebft th\u00fac sau 364 ng\u00e0y.<\/li>\n
    • T\u1ef7 l\u1ec7 l\u1ee3i nhu\u1eadn c\u1ed1 \u0111\u1ecbnh: <\/strong><\/em>L\u00e0 T\u1ef7 l\u1ec7 l\u1ee3i nhu\u1eadn m\u00e0 Kh\u00e1ch h\u00e0ng s\u1ebd nh\u1eadn \u0111\u01b0\u1ee3c. T\u1ef7 l\u1ec7 l\u1ee3i nhu\u1eadn s\u1ebd kh\u00f4ng thay \u0111\u1ed5i trong su\u1ed1t th\u1eddi h\u1ea1n \u00e1p d\u1ee5ng.<\/li>\n
    • S\u1ed1 d\u01b0 t\u00edch l\u0169y:<\/strong><\/em> L\u00e0 s\u1ed1 d\u01b0 hi\u1ec7n t\u1ea1i c\u1ee7a G\u00f3i t\u00edch l\u0169y.<\/li>\n
    • L\u1ecbch s\u1eed giao d\u1ecbch<\/strong>: <\/em>Bao g\u1ed3m c\u00e1c giao d\u1ecbch thu\u1ed9c v\u1ec1 G\u00f3i t\u00edch l\u0169y li\u00ean quan \u0111\u1ebfn vi\u1ec7c g\u00f3p v\u1ed1n, r\u00fat v\u1ed1n, ph\u00ed, L\u1ee3i nhu\u1eadn chi tr\u1ea3 h\u00e0ng th\u00e1ng.<\/li>\n
    • L\u1ee3i nhu\u1eadn g\u1ed9p<\/span><\/strong>: L\u00e0 l\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c t\u00ednh d\u1ef1a tr\u00ean s\u1ed1 d\u01b0 t\u00edch l\u0169y v\u1edbi t\u1ef7 l\u1ec7 l\u1ee3i nhu\u1eadn t\u01b0\u01a1ng \u1ee9ng, ch\u01b0a tr\u1eeb \u0111i c\u00e1c kho\u1ea3n ph\u00ed v\u00e0 thu\u1ebf.<\/span><\/li>\n
    • L\u1ee3i nhu\u1eadn r\u00f2ng<\/span><\/strong>: L\u00e0 l\u1ee3i nhu\u1eadn c\u00f2n l\u1ea1i sau khi tr\u1eeb t\u1eeb\u00a0<\/span>l\u1ee3i nhu\u1eadn g\u1ed9p<\/span><\/em>\u00a0t\u1ea5t c\u1ea3 c\u00e1c chi ph\u00ed qu\u1ea3n l\u00fd.<\/span><\/li>\n<\/ul>\n

      Th\u00f4ng tin c\u00e1c G\u00f3i t\u00edch l\u0169y s\u1ebd \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n tr\u00ean N\u1ec1n t\u1ea3ng v\u00e0 trong c\u00e1c th\u00f4ng b\u00e1o g\u1eedi \u0111\u1ebfn Kh\u00e1ch h\u00e0ng.<\/p>\n

        \n
      1. C\u00e1ch t\u00ednh v\u00e0 chi tr\u1ea3 l\u1ee3i nhu\u1eadn \u0111\u1ea7u t\u01b0<\/li>\n<\/ol>\n

        Khi c\u00f2n trong Th\u1eddi h\u1ea1n \u00e1p d\u1ee5ng, L\u1ee3i nhu\u1eadn g\u1ed9p<\/strong> s\u1ebd \u0111\u01b0\u1ee3c\u00a0t\u00ednh theo ng\u00e0y<\/strong>\u00a0d\u1ef1a tr\u00ean s\u1ed1 d\u01b0 T\u00edch l\u0169y t\u1ea1i th\u1eddi \u0111i\u1ec3m t\u00ednh. \u0110\u1ecbnh k\u1ef3\u00a0v\u00e0o ng\u00e0y 28 h\u00e0ng th\u00e1ng<\/strong>\u00a0s\u1ebd thanh to\u00e1n l\u1ee3i nhu\u1eadn c\u1ee7a k\u1ef3 l\u1ee3i nhu\u1eadn, b\u1eaft \u0111\u1ea7u t\u1eeb ng\u00e0y 29 c\u1ee7a th\u00e1ng li\u1ec1n tr\u01b0\u1edbc cho \u0111\u1ebfn h\u1ebft ng\u00e0y 28 c\u1ee7a th\u00e1ng n\u00e0y.<\/p>\n

        L\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o cu\u1ed1i m\u1ed7i ng\u00e0y (23h00) d\u1ef1a tr\u00ean c\u00f4ng th\u1ee9c:<\/p>\n

        L\u1ee3i nhu\u1eadn g\u1ed9p ng\u00e0y = (T\u1ef7 l\u1ec7 l\u1ee3i nhu\u1eadn c\u1ed1 \u0111\u1ecbnh \/ 365) * S\u1ed1 d\u01b0 t\u00edch l\u0169y<\/strong><\/p>\n

        L\u1ee3i nhu\u1eadn g\u1ed9p \u0111\u01b0\u1ee3c l\u00e0m tr\u00f2n theo nguy\u00ean t\u1eafc k\u1ebf to\u00e1n, r\u00fat g\u1ecdn \u0111\u1ebfn h\u00e0ng \u0111\u01a1n v\u1ecb. L\u1ee3i nhu\u1eadn g\u1ed9p ng\u00e0y sau khi t\u00ednh to\u00e1n s\u1ebd \u0111\u01b0\u1ee3c c\u1ed9ng g\u1ed9p <\/s>v\u00e0o\u00a0L\u1ee3i nhu\u1eadn g\u1ed9p t\u1ea1m t\u00ednh<\/s><\/strong><\/em>\u00a0c\u1ee7a k\u1ef3 hi\u1ec7n t\u1ea1i.<\/p>\n

        V\u00e0o cu\u1ed1i k\u1ef3 l\u1ee3i nhu\u1eadn, <\/span>L\u1ee3i nhu\u1eadn g\u1ed9p <\/span><\/strong>s\u1ebd \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf, ph\u00ed <\/span>(L\u1ee3i nhu\u1eadn r\u00f2ng)<\/span><\/strong>. L\u1ee3i nhu\u1eadn r\u00f2ng s\u1ebd \u0111\u01b0\u1ee3c c\u1ed9ng v\u00e0o S\u1ed1 d\u01b0 t\u00edch l\u0169y c\u1ee7a kh\u00e1ch h\u00e0ng \u0111\u1ec3 ti\u1ebfp t\u1ee5c sinh l\u1ee3i v\u00e0o k\u1ef3 k\u1ebf ti\u1ebfp.<\/span><\/p>\n

          \n
        1. C\u00e1ch t\u00ednh v\u00e0 thu ph\u00ed qu\u1ea3n l\u00fd<\/li>\n<\/ol>\n

          Ph\u00ed qu\u1ea3n l\u00fd c\u1ee7a G\u00f3i t\u00edch l\u0169y \u0111\u01b0\u1ee3c t\u00ednh theo K\u1ef3 l\u1ee3i nhu\u1eadn d\u1ef1a tr\u00ean S\u1ed1 d\u01b0 t\u00edch l\u0169y. Theo \u0111\u00f3, Ph\u00ed qu\u1ea3n l\u00fd \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o cu\u1ed1i k\u1ef3 l\u1ee3i nhu\u1eadn d\u1ef1a tr\u00ean c\u00f4ng th\u1ee9c:<\/p>\n

          Ph\u00ed qu\u1ea3n l\u00fd = S\u1ed1 d\u01b0 b\u00ecnh qu\u00e2n trong k\u1ef3 * T\u1ef7 l\u1ec7 ph\u00ed qu\u1ea3n l\u00fd (theo th\u00e1ng)<\/strong><\/p>\n

          Trong \u0111\u00f3,<\/p>\n

            \n
          • S\u1ed1 d\u01b0 b\u00ecnh qu\u00e2n trong k\u1ef3: l\u00e0 trung b\u00ecnh c\u1ed9ng S\u1ed1 d\u01b0 t\u00edch l\u0169y v\u00e0o cu\u1ed1i ng\u00e0y c\u1ee7a t\u1ea5t c\u1ea3 c\u00e1c ng\u00e0y trong k\u1ef3 l\u1ee3i nhu\u1eadn<\/li>\n<\/ul>\n

            Ph\u00ed qu\u1ea3n l\u00fd s\u1ebd \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb tr\u1ef1c ti\u1ebfp v\u00e0o L\u1ee3i nhu\u1eadn g\u1ed9p c\u1ee7a k\u1ef3 hi\u1ec7n t\u1ea1i.<\/span><\/p>\n

              \n
            1. C\u00e1ch t\u00ednh v\u00e0 kh\u1ea5u tr\u1eeb thu\u1ebf<\/li>\n<\/ol>\n

              Thu\u1ebf ph\u00e1t sinh t\u1eeb ho\u1ea1t \u0111\u1ed9ng g\u00f3p v\u1ed1n c\u1ee7a Kh\u00e1ch h\u00e0ng s\u1ebd \u0111\u01b0\u1ee3c C\u00f4ng ty kh\u1ea5u tr\u1eeb t\u1ea1i ngu\u1ed3n v\u00e0 c\u00f3 tr\u00e1ch nhi\u1ec7m k\u00ea khai cho Kh\u00e1ch h\u00e0ng. Theo \u0111\u00f3, thu\u1ebf ph\u00e1t sinh t\u1eeb vi\u1ec7c nh\u1eadn l\u1ee3i nhu\u1eadn m\u1ed7i k\u1ef3 c\u1ee7a Kh\u00e1ch h\u00e0ng s\u1ebd \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng t\u1ef7 l\u1ec7 thu 5% l\u1ee3i nhu\u1eadn (Thu\u1ebf TNCN).<\/p>\n

              C\u00f4ng th\u1ee9c c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/p>\n

              Thu\u1ebf = (L\u1ee3i nhu\u1eadn t\u1ea1m t\u00ednh – Ph\u00ed qu\u1ea3n l\u00fd) * 5%<\/strong><\/p>\n

              Thu\u1ebf s\u1ebd \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb tr\u1ef1c ti\u1ebfp v\u00e0o L\u1ee3i nhu\u1eadn g\u1ed9p c\u1ee7a k\u1ef3 l\u1ee3i nhu\u1eadn hi\u1ec7n t\u1ea1i.<\/p>\n

                \n
              1. C\u00e1ch r\u00fat v\u1ed1n g\u00f3p<\/li>\n<\/ol>\n

                V\u00e0o b\u1ea5t k\u1ef3 th\u1eddi \u0111i\u1ec3m n\u00e0o, Kh\u00e1ch H\u00e0ng c\u00f3 quy\u1ec1n\u00a0y\u00eau c\u1ea7u r\u00fat m\u1ed9t ph\u1ea7n ho\u1eb7c to\u00e0n b\u1ed9 Kho\u1ea3n ti\u1ec1n g\u00f3p v\u1ed1n, n\u1ebfu \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/p>\n

                  \n
                • Kh\u00e1ch h\u00e0ng ph\u1ea3i cung c\u1ea5p v\u00e0 x\u00e1c nh\u1eadn th\u00f4ng tin c\u00e1 nh\u00e2n, T\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng cho C\u00f4ng Ty.<\/li>\n
                • S\u1ed1 v\u1ed1n r\u00fat t\u1ed1i thi\u1ec3u ph\u1ea3i tr\u00ean 50.000\u0111\/l\u1ea7n, t\u1ed1i \u0111a l\u00e0 S\u1ed1 d\u01b0 t\u00edch l\u0169y hi\u1ec7n t\u1ea1i c\u1ee7a Kh\u00e1ch h\u00e0ng.<\/li>\n<\/ul>\n

                  Sau khi tr\u1eeb c\u00e1c kho\u1ea3n ph\u00ed d\u1ecbch v\u1ee5, thu\u1ebf TNCN ph\u00e1t sinh, kho\u1ea3n ti\u1ec1n Kh\u00e1ch H\u00e0ng \u0111\u01b0\u1ee3c nh\u1eadn theo y\u00eau c\u1ea7u r\u00fat v\u1ed1n g\u00f3p s\u1ebd \u0111\u01b0\u1ee3c thanh to\u00e1n v\u00e0o T\u00e0i kho\u1ea3n c\u1ee7a Kh\u00e1ch h\u00e0ng trong v\u00f2ng 3 ng\u00e0y l\u00e0m vi\u1ec7c.<\/p>\n

                    \n
                  1. T\u00e1i g\u00f3p v\u1ed1n<\/li>\n<\/ol>\n

                    T\u1ea1i th\u1eddi \u0111i\u1ec3m k\u1ebft th\u00fac Th\u1eddi h\u1ea1n \u00e1p d\u1ee5ng, C\u00f4ng ty s\u1ebd ti\u1ebfn h\u00e0nh t\u00e1i \u0111\u1ea7u t\u01b0 to\u00e0n b\u1ed9 S\u1ed1 d\u01b0 t\u00edch l\u0169y v\u00e0 L\u1ee3i nhu\u1eadn r\u00f2ng (L\u1ee3i nhu\u1eadn sau khi \u0111\u00e3 tr\u1eeb ph\u00ed v\u00e0 thu\u1ebf) cho Kh\u00e1ch h\u00e0ng qua m\u1ed9t G\u00f3i t\u00edch l\u0169y m\u1edbi.<\/p>\n

                    Kh\u00e1ch h\u00e0ng c\u00f3 th\u1ec3 y\u00eau c\u1ea7u chuy\u1ec3n ti\u1ec1n v\u1ec1 t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng (ch\u1ec9 kh\u1ea3 d\u1ee5ng khi Kh\u00e1ch h\u00e0ng \u0111\u00e3 cung c\u1ea5p T\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng) tr\u01b0\u1edbc khi k\u1ebft th\u00fac t\u1ed1i thi\u1ec3u 3 ng\u00e0y.<\/p>\n","protected":false},"excerpt":{"rendered":"

                    I. Gi\u1edbi thi\u1ec7u S\u1ea3n ph\u1ea9m \u201cT\u00edch L\u0169y Kh\u00f4ng K\u1ef3 H\u1ea1n\u201d (g\u1ecdi t\u1eaft l\u00e0 TLKKH) l\u00e0 m\u1ed9t S\u1ea3n Ph\u1ea9m T\u00e0i Ch\u00ednh v\u1edbi h\u00ecnh th\u1ee9c g\u00f3p v\u00e0 r\u00fat v\u1ed1n linh ho\u1ea1t. Trong \u0111\u00f3, Kh\u00e1ch H\u00e0ng c\u00f3 th\u1ec3 g\u00f3p v\u1ed1n \u0111\u1ea7u t\u01b0 v\u1edbi s\u1ed1 ti\u1ec1n mong mu\u1ed1n v\u00e0 \u0111\u01b0\u1ee3c chi tr\u1ea3 l\u1ee3i nhu\u1eadn…<\/p>\n","protected":false},"author":3,"comment_status":"open","ping_status":"closed","template":"","format":"standard","meta":[],"ht-kb-category":[],"ht-kb-tag":[],"_links":{"self":[{"href":"https:\/\/infina.vn\/ho-tro\/wp-json\/wp\/v2\/ht-kb\/4463"}],"collection":[{"href":"https:\/\/infina.vn\/ho-tro\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"https:\/\/infina.vn\/ho-tro\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"https:\/\/infina.vn\/ho-tro\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/infina.vn\/ho-tro\/wp-json\/wp\/v2\/comments?post=4463"}],"version-history":[{"count":2,"href":"https:\/\/infina.vn\/ho-tro\/wp-json\/wp\/v2\/ht-kb\/4463\/revisions"}],"predecessor-version":[{"id":5563,"href":"https:\/\/infina.vn\/ho-tro\/wp-json\/wp\/v2\/ht-kb\/4463\/revisions\/5563"}],"wp:attachment":[{"href":"https:\/\/infina.vn\/ho-tro\/wp-json\/wp\/v2\/media?parent=4463"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/infina.vn\/ho-tro\/wp-json\/wp\/v2\/ht-kb-category?post=4463"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/infina.vn\/ho-tro\/wp-json\/wp\/v2\/ht-kb-tag?post=4463"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}