UBND TINHLAO CAISaTA.ICHiNH

CQNG HOA.xA HQI cHiT NGHiA VI~T NAMDt}c l~p - T\f do - H~nh phuc

Lao Cai, ngay~ thang 6 nam 2014s6 g 11/STC-QLGvIv hu6ng dan thlJc hi~n xac dinh giat6i da va dang ky gia san phAm sua danhcho tre em du&i 6 tu6i.

Kinh gui: Cac t6 chuc san xullt, kinh doanh, phan ph6i san ph~msua danh cho tre em du6'i 6 tu6i tren dia ban tinh Lao Cai.

Can cu Nghi dinh s6 117/2013/ND-CP ngay 14/11/2013 cua Chinh phuquy dinh chi ti€t va huang d~n thi hanh mQt s6 di€u cua Lu?t Gia;

Can cu Thong ill s6 56/2014/TT-BTC ngay 28/4/2014 cua BQ Tai chinhhu6'ng d~n thlJc hi~n Nghi dinh s6 177/20 13/ND-CP ngay 14/11/2013 cua Chinphu quy dinh chi ti€t va huang d~n thi hanh mQt s6 di€u cua Lu?t Gia;

Can cu Quy€t dinh s6 1079/QD-BTC ngay 20/5/2014 cua BQ Dli chinh v€vi~c ap dt,mg bi~n phap binh 6n gia d6i v6'i san ph~m sua danh cho tre em du6'i06 tu6i;

Can cu Cong van s6 6544/BTC-QLG ngay 20/5/2014 cua BQ Tai chinh v€vi~c huang d~n thlJc hi~n bi~n phap binh 6n gia d6i v6'i san ph~m sua danh chotre em du6'i 06 tu6i;

Can cu Cong van s6 135/CQLG-THPTDB ngay 05/6/2014 cua Cl)CQuanIy Gia - BQ Tai chinh v€ vi~c tri€n khai thlJc hi~n bi~n phap binh 6n gia sanph~m sua danh cho tre em du6'i 06 tu6i;

Can cu Cong van s6 1070-CV/TU ngay 29 thang 5 nam 2014 cua Tinh uyLao Cai v€ vi~c d~y m~mhthlJc hi~n cac bi~n phap binh 6n gia sua;

Can cu Cong van s6 2355/UBND-TM ngay 23 thang 6 nam 2014 cuaUBND tinh Lao Cai v€ vi~c t6 chuc tri€n khai bi~n phap binh 6n gia d6i v6'i sanph~m sua danh cho tre em du6'i 6 tu6i;

Can cu Thong bao s6 /TB-STC ngay thang 6 nam 2014 cua So' Taichinh v€ vi~c thong bao danh sach cac t6 chuc th\fc hi~n dang ky gia t:;tiSo' Taichinh,

So' Tai chinh Lao Cai huang d~n cac t6 chuc san xullt, kinh doanh, phanph6i san ph~m sua danh cho tre em du6'i 06 tu6i tren dia ban tinh Lao Cai (codanh sach cac cong ty theo phl) Il)c 1 kem theo) th\fc hi~n ngay mQt s6 nQi dungnhu sau:

1. D6i illQ'llg ap dl)ng xac dinh gia ban buon t6i da, gia ban Ie t6i da d€nnguoi tieu dung:

- T6 chuc san xullt, kinh doanh chi th\fc hi~n ban buon thi dang kY gia banbuon;

- T6 chuc san xu~t, kinh doanh vua th\fc hi~n ban buon, vua th\fc hi~n banIe thi dang kYca gia ban buon va gia ban Ie;

- T6 chuc san xu~t, kinh doanh Ia don vi nh?P kh~u, d6ng thai Ia nha phanph6i dQcquy€n thi dang kYgia ban buon va gia ban Ie d\f ki€n;

- T6 chuc san xu~t, kinh doanh Ia nha phan ph6i dQc quy€n thi dang kYgia ban buon, gia ban Ie ho~c gia ban Ie d\f ki€n; t6ng d<;liIy co quy€n quy€t dinhgia va di€u chinh gia thi dang kY gia ban buon, gia ban Ie ho~c gia ban Ie dgki€n; d<;liIy co quy€n quy€t dinh gia va di€u chinh gia thi th\fc hi~n dang kYgiaban Ie;

- T6 chuc th\fc hi~n ban buon a cac khau trung gian phai th\fc hi~n dangkYgia va cung c~p thong tin cho co quan co th~m quy€n quan Iy gia;

- T6 chuc Ia chi nhanh, d<;liIy (bao g6m ca cira hang ban Ie) huang hoah6ng khong co quy€n quy€t dinh gia khong phai thgc hi~n dang kY gia nhungphai niem y€t gia theo quy dinh cua phap Iu?t v€ Gia va cac van ban hu6ng dftco lien quan.

- Truang hgp cong ty ban buon co t6 chuc h~ th6ng phan ph6i rieng vaco chinh sach ban Ie, khi xac dinh gia ban buon t6i da thi d6ng thai xac dinh giaban buon cho cac khau phan ph6i va xac dinh gia ban Ie t6i da. Gia ban Ie t6i dadam bao cao hon khong qua 15% so v6i gia ban buon t6i da.

2. Can cu ap dVng xac dinh gia ban buon t6i da, gia ban Ie t6i da d€nnguai tieu dung.

Can cu bang gia t6i da ban buon, ban Ie khuy€n nghi va gia ban buon hi~nhanh d6i v6i 25 san ph~m sua t<;liQuy€t dinh s6 1079/QD-BTC ngay 20/5/2014;141 san ph~m sua t<;liThong bao s6 395/TB-BTC ngay 10 thang 6 nam 2014;216 san ph~m sua t<;liCong van s6 156/CQLG-NLTS ngay 17 thang 6 nam 2014v€ vi~c cung c~p bang gia ban buon t6i da, dang kYgia, gia ban Ie khuy€n nghiduqc BQTai chinh cong b6 va cac san ph~m sua duqc dang tai tren website SaTai chinh Ha NQiva Thanh ph6 H6 Chi Minh; Muc gia ban buon hi~n hanh cuasan ph~m c~n xac dinh gia ban buon t6i da, ban Ie t6i da d€n nguai tieu dungduqc hu6ng dftn t<;liKhoan 1, Khoan 2 Cong van s6 6544/BTC-QLG ngay 20thang 5 nam 2014 d~ xac dinh gia ban buon t6i da, gia ban Ie t6i da d€n nguaitieu dung v6i rung san ph~m dinh dU5ng co chua sua dQngV?t danh cho tre emdu6i 6 tu6i cua don vi (cac van ban tren duqc dang tai tren Website So' Taichinh).

3. Th\fc hi~n dang kYgia ban buon t6i da, gia ban Ie t6i da d€n nguai tieudUng(n€u co) b~ng vi~c I?p Bi~u mftudang ky gia (co Bi~u mftu Phv1vc 02, phvIvc 03 kern theo cong van nay) va gui cho So' Tai chinh theo mQttrong cac hinhthuc sau:

- Gui tf\l'c ti€p 02 ban;- Gui qua duang cong van 02 ban;

- Gui qua thu di~n tlr kern chu ky di~n tlr ho~c kern ban scan Bi€u rnfrudang kY gia c6 chu kY va d~u do theo dia chi vthien-stc@laocai.gov.vn ho~c guiqua fax 0203.821 597 d6ng tho'i gui 02 ban qua dubng cong van.

T6 chuc dang kY gia dam bao khong cao han gia ban buon t6i da, gia bimIe t6i da da duQ'cxac dinh v6i ca quan c6 thftrn quy~n quan ly gia.

Thai gian gui S6' Tai chinh tru6c ngay 5 thang 7 narn 2014, dia chi Trungtam nga 6, phuang Kim Tan, Thanh ph6 Lao Cai, Hnh Lao Cai. Trang qua trinhthlJc hi~n n€u g~p kh6 khan, vu6ng rn~c, dan vi lien h~ tn,rc ti€p vai PhongQuan ly Gia - S6' Tai chinh tinh Lao Cai, s6 di~n tho~i 0203.821 597 d€ duQ'chuang dfrn C\l th€.

NO'i nh~n:- Nhutren;- Cac S6': Ta.i chinh, Y t~, C6ng thuong;- Cvc thll~ tinh;- Lanh d~o S6';- Website S6' Tai chinh;- LUll VT, QLG.

PHV LVC SO 1: DANH SACH TO CH~. _ ~rE:N DANG KY GIA T~ sa TAl cHi H(Kern theo C6ng van s6:q11 IS I'r~UAJ-'~~"" 1612014 cua So' Tal chinh Lao Cai)

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ST ,~~.CH~ HQ va ten, sa DT

TTen tA ch..rc ~) !a c 1 • O·chinh cua ngrroi co trach

'\ * * nhiem ciia tA chlrc~' ,I Thanh phB Lao Cai

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.~,178 duong Le H6ng Phong, VUVanB~e1. Cong Ty TNHH Lan BaeP.Duyen Hai 0203.827517

.' Tr~n Thi Mai2. Doanh Nghi~p TN Mai Linh Duang A2 KCN BikDuyen Hai, P.Duyen Hai 0203.830488

3. Cty TNHH TM An Lgi Vinh 141 Dang Chau, phuang 0203.827225DuyenHai

4. Cty TNHH 1TV Thuang m~i 096 duang Di~n Bien, Nguy~n Thi HoanVlnhHoan phuang Duyen Hai, TP Lao 0203.822807

Cai

5. Cty TNHH MQtthanh vien 013 Kim Chung, phuong VUVanKhanhThuang m~i Dieh V\l XNK C6e L~u 0912257893Hoang Thanh

6. Cty CP Truang Thanh Lo 2 Khu TTCN, duong Hoang Thi HoaDi~n Bien, B~e Duyen Hai 0203.822397

7. Cty TNHH Anh My-Xmart To 16, pho San Tl)ng, Nguy~n Van Kien(Sieu thi Anh My) phuang C6e L~u '. 0203.665555

09872822228. Cty CP Dau tu TM va Du Lo 22, Nga 6 phuong Kim Ph~m Minh Giang

lieh Nh?t Minh (Trung tam Tan 0203.847446mua sb Hoa Binh)

9. Cty TNHH san xuat va trang Tang 2, Trung tam mua Tran Thi Thu Huangtri nQithfttHuang Giang s~m va giai tr1Due Huy 0203.833226(Trung tam mua s~m va giai Plaza, D~i lQTr~n Hungtr1Due Huy Plaza) D~o, phuang B~e Cuang

10 Cong ty Co phan thuang m~i So nha 002A Pho Coe Leu, Nguy~n Thi Vinh :Lao Cai P C6e L~u; S6 nha 499 0203.821710

duang Hoang Lien, P Kim Vu ThiMai:Tan 0203.841388

II Huyen Sa Pa1 Cong ty Cong ty TNHH So nha 20, duang Muang 0979672899

MTV Du lieh va thuang m~i Hoa, t6 7A, thi trftn SaPa,ThuHuang huy~n Sa Pa, tinh Lao Cai

2 DNTN Xuan Truang To 4, Ngu Chi San, thi tran Hit Xuan TrucmgSaPa 0203.872874 ; 0912

927756

86..../...VIv: Gia t6i da

Can ell Quy€t dinh s6 1079/QD-BTC ngay 20/5/2014 eua B9 Tai ehinh v~vi~e ap d\lng bi~n phap binh 6n gia d6i v6i san ph~m sua danh eho tre em du6i06 tu6i;

Can ell C6ng van s6 6544/BTC-QLG ngay 20/5/2014 eua B9 Tai ehinh v~vi~e huang d~n th\fe hi~n bi~n phap binh 6n gia d6i v6i san ph~m sua danh ehotre em du6i 06 tu6i.

(ten dem vi) gfri Bi€u m~u gia ban bu6n/ban Ie t6i da eua ...

(ten dem vi) xin ehiu traeh nhi~m tru6e phap Iu~t v~ tinh ehinh xae, philhqp eua gia cae san ph~m sua ma chung t6i dff xae dinh.!.

Not nhlj,n:- Nhu tren;- Luu:

THU TRUONG DON Vl

(Kj ten, d6ng dilU)

- H9 va ten nguai n9P Bi€u m~u: .,

- S6 di~n tho~i lien I~e: .- S6 fax .

Ghi nh~n ngay n{)pBi~u m§u ghi t3i dacua cooquan ti~p nh~n Bi~u m§u

Ph\l l\lc 2.1Ten dO'nvi thllC hifn

Doanh nghi~p hl don vi san xu~t, nh~p khAu thlJc hi~n ban buon ...

1. Gia ban buon t6i da cua C\Ith~ nhu sau:

STT Ten hang Quy DO'n Ghi Ghi Ghi cho nha phan phoi vahoa, dich cach, vi ban ban gia ban Ie t6i da

vI} chit tinh hifn buonhrQ'ng hanh t6i da

Nha ...... Nha Giaph~n phan ban Iephoi ph6i t6i da

------_._------ ------_._- ._-_._-_. ------------- _. _____ H ______ • ________ ------_._--------- _~~p_L_---_._---------_._-- ___~~l!__!!__........... _ ......_ ......-

-- ------------------ ...•..... -.-....•.•.. ........... _ ....... ---------- ----_._------ ---------_._----------- ..................................... ____ H. ____________ • ___ -----------_.- ........_-_ ......_ ........ __ ..

----------- ---- ---- -------"------ ------ ._--_.__ ._-

-----_._------ ----------------- ..•...•.•.•-.•...•.•._ ........... _ ... .... .._------.---_ .... _--- ..._-----_ .._--_._----- ---_ .._----_._--_ .._----- , •••••••••• '.H ...................... , •••• HHH ••••••••••• •••••••••••• H •• H •••••••••• H ••••• H •••••••••••••••••••••• .............. - • •• ••••••• H •• •

-- ----------------- ____ H_._ •••••••••••••• H •••••••••• H •• H ••• H •• H •• H •• HHHH •••• •••••••••••••••••••••••• _H.H •• _ ••

H •• H •• _ •••• ____ ---_ .......... _ ......... •• __ •••• _.H·._ ••••• _ •• •

•• H •••• H •• H ••• H •• H __ ------- ..._.__ ._._-_. •••• _ •• __ •• _ •••••••••• H •• •• ••• H •• H •••••••• HH_· •••••••••••••••• .•...._ •...•..•_ .•..••..... __ .... -_ ....•._-_ ..--- -_ ..._ •.•..._ .._ ............. .•.......••....•.....•..••.•.•.....•.•.. ..•.........••.......... _ ....•........•.

H ____ •• __ •••• ____ •••••• _ •••• H •• HH_ ••,.· ••••• H ••• ••• ••• ·.H··.·.·_·

......__ . .•...._ ...•-_ ..-.._ .. .._ .._----_ .... ..__ ...... _._ .................... ....•...... _ .... ...................... .................•..... _ ...•..•....•. _ .. -_ ...•_- ............ __ . f---- ..--.--

_ .._ ..._ .._--- H •• ___ .._ ...._--_ .... ....•.__ .._ .._------- _._-- ---- -_.._-_ .._. -----_ ....•_ ....-"--'-'-'-'''-''

_ •• ___ •••••• _. __ •• H_ •• _ •• ___ ..._ ....•.•...• _ ..•......•.•••.. ...•......... ................. _ ..-..-.._ ...... ..._ .._ ............ __ ..._ .._ .._ .... .._ ...._--_ .._ .._ .._ .._ .... ............ _ ....__ ...._._ ....... .._ ...... -_ ....__ ................. ...... _ ................................ ..•._.-.- ..-•........ _ .._._ ...

Chi eM: Gia ban Ie t6i da cao hO'nkhong qua 15% so v6'i gia ban buon t6i da cuanha san xuit, nh~p khAu.2. Giai trinh chi ti~t v~ cach tinh gia t6i da d6i v6'i tUng san phAm C\l th~: .

Ph\l l\lc 2.2

Ten dO"nvi th,!c hi~n

BANG MUC GIA BAN Lit TOI DA

(Kem theo cong van s6 ngay thring. nam cua)

Doanh nghi~p 1ft don vi ban Ie .

1. Gia ban Ie t6i da cua C\l th~ nhu sau:

STT Ten Quy DO"n Gia ban Ie hi~n hanh Gia Ghihang each, vi (Gia tnro'c khi Nha ban Ie chiihoa, chit tfnh nmyc cong b6 bi~n t6i da

dich V\l hrQ'ng phap binh 6n gia-tnro'c ngay 01/6/2014)

f----- -------- ---_._------_._----_. -----------------_._-- --------------- ._-_ .._._-_ .......

••••• M ........................ ..._----------_._-------_._----------------------- -_._ ...__ .._ ..- .·.·.M ••_ . ,----------_ ..._------f---.------- ---------_ ......._--------,- -•....•.....•.....•...•...•.. _-_._- _ ....._ ..._ .......... -------_._---------_ ..._---------_._-_ ............................. _----_. __ . ....... _ ....... - ...._ .._-- ---------

-_.- ------- --_._. ._---------- ..._----------------_._------ ----------------_____ .M ____ -_ .._----_._-_ ..__ .._-_.- ..- ..... ......................... _ .... ..... .................... _._ .. _. ____ •• ____ ••• __ •• ___ •••••• _____ •••• __ ••••••• _ •••• H •• H •. _H •• _ ••• M__ •• ""_""HH''' __ ' .• ..................................... ..._._-----_._----------'----_. ---_ .._--_._----- ____ •__ M_M __ M_M_. __ M________ •__________ •______ ~--- --_ .._---_._----_ ..-

s6..../...VIv: Dang ky gia

DANGKYGIAgay 16 12014 cua So' Tai chfnh Lao Cai)

OA xA HQI cHiT NGHIA VI~T NAMDQcl~p - Tl}' do - H~nh phuc

Thl,lc hi~n Quy~t dinh s5 1079/QD-BTC ngay 20/5/2014 cua BQ Tai chinhv€ vi~c ap d\lng bi~n phap binh 5n gia d5i v6i san ph~m sua danh cho tn~ emdu6i 06 tu5i;

Thl,lc hi~n C6ng van s5 6544/BTC-QLG ngay 20/5/2014 cua BQ Tai chinhv€ vi~c hU6'ng dftn thl,lc hi~n bi~n phap binh 5n gia d5i v6i san ph~m sua danhcho tn~ em du6i 06 tu5i.

... (ten don vi dang kY) gui Bi€u mftu dang kY gia ..... g6m cac van ban vanQi dung sau:

1. Bang dang kY muc gia ban C\lth€.

2. Giai trinh ly do di€u chinh gia (trong d6 c6 giai thich vi~c tinh muc ghiC\l th€ ap d\lng theo cac hu6ng dftn, quy dinh v€ phuO'ng phap tinh gia do cO'quan c6 th~m quy€n ban hanh)

Muc gia dang kY nay thl,lc hi~n tu ngay ... 1 ... I .....

... (ten don vi dang kY) xin chiu trach nhi~m tru6c phap lu~t v€ tinh chinhxac cua muc gia ma dO'llvi da dang kY./.

No'i nhljn:- Nhu tren;- Luu:

THU TRUONG DON VJ

(Ky ten, dong ddu)

- HQ ten ngU<linQPBi€u mftu: .- S5 di~n tho~i lien l~c: .- S6 fax: .

Ghi nh~n ngay nQp Bi~u mftu tHing ky giaciia cooquaD ti~p Dh~DBi~u mftu dang ky gia

Ph\lI\lC 3.1Ten dIm vi

th,!c hi~n dang ky ghi

BANG DANG KY Mirc GIA BAN Cll THE

(Kern theo cong WIn so ngay thang. narn cita .)

T6 chuc, ca nhan 1<\don vi (san xu:1t hay dich V\l) .

Dang ky gia (nMp khAu, ban buon, ban le): C\l th€ nhu sau:

STT Ten hang hoa, Quy DO"n Mti'c ghi Mti'c ghi Mti'c Ty 1~%dich v1} each, vi cHing kY da ng ky tang/ghlm tang/ghl m

chM tin h hi~n m o'ihfQ'llg han h

------- ____ M. _. -_ ......._._._._ ...... _____ H __ • ________ ._ ._._---_. ---_._ ...._-_ . ._----_._----------_._---------- -----_ ..._-_ ..._ ..._ .. ....................................................... ._._.__._. -----_.- '---'-'-'-"'--'--'---' ........ _ .._ ............ ............................... ........... _--_._--_ .._ .._ .._ .._ ... _ .._ .._--

----- .__ .._.- ..__ ..•.........•... ....... _--_ ............... _ ....... ........... __ ._--_._-_. _._- ______ ....._____ H._ ..-..•.._ ........ ..•... .......................... ............... _ ..........._-_._-_ .1---._------------ ---"-'- ---_._---_.- -~--~~_._~~~-------------------- ._._-_._-_ ....._.__ ._... _ ..._ .._ ..._. ...._ .._ .._ ............ _ .............. _._ ...... ....... ............. _ ........- -----_._----_.- _ ...~_._-_..._.-._ .._ ...__ ._. .......•. _ .._ ....- ....................... _ . ......... ._------_._--------_._-----_ ..

---------- .__ .__ ._._.__ .._._ ....__ ...._ .._ ..._ .._--_ .._._ ...- ---_._-~------_._- ....... _ ... _ .._ ......•. -•....•.... _-..-.._- ..._._ .._--_ .._-_.- -----_._--------_._----_ ..

--_. ..- ----_ .. -_ ...•_--- -~------------- ._--_._-_ ........ _ .. ._---~--_._-_.._--_ ..__ ._--~--~..-

-_._-------- _ ..._--_ .._---_ ..-.._-..._.- ..•.......... _ ..•. ..... .....- ...•.....•.........•..•.•. -._._ ..-... ..__ ...•-..._--. __ .. ._---------------_.- .. ............................ _ .................... ............. •...•.....•.•••................... _ .......•. - ._------------------- ..--------_._-------- ._-_.__ .._------- --------------_._- ......................... _ ....~..._._ ..... _- ._------ ---------------------------- .._.__ . _._ .._ ..._ .._ ...... __ ._.. ._----------- _._---_ ....._ ... .__ .._---_ ..._ .._--_ .._-_._ .._------------- ..._-_ ..._._ ..-_..__ ...•••... ...•_ .........- ...•..... ...••.•. ............... .•..•.....•....•....•. ... .•...•.•.. _ .._.__ ._.. -------_._--------_._- .............................. - ............... .... ... ....... ................................. _ .•.•. ..... ._-------._--------_._------------- ..._._ .._._---_._ .._----_._-_ .. ----_. ---_ . .__ ._..__ .._-_.- ...... _ ..._.-.-._ ..•._--_ . ._------ --------------

----_ .. ........._ .._ .....-._._ . ._---_._------ ---_ .._._._--_ ... ._._._-----_._._-_._._ ... --------_._--------_._------------------_. .._._._- •..•.._._ ..._ .._. ..•.••....•... ...•........•.•.• ..•.•...•... ....... ........•.....•.....•........•........ _ ....... .._ ....._ ..-_.__ ._.. ._-----_ .._._----------_._ .. .................................. ......... _. ..... ................. ..... ..•.- ..................... ...... ._ .._--_ ..__ ._-_ ..__ .._---_._-------

--------- -_._------------ .._ .._ ...._ ...._ ..__._- -----------------_._----_ ..- .......... _ ................ _._. ------_._----- --------- ......... _ .._ .._-_ .......... - ...•...• _. --------_._---------_._----_ .._-

Ph\lI\lC 3.2

Ten dQ'n vi th,!c hifndang ky ghi

Ten hang h6a, dich VI): .•.•.••........................................................................

Dan vi san xu~t, kinh doanh: .

Quy each phAm ch~t; di~u ki~n ban hang hoi;lc giao hang; Chinh s,kh khuy€n mlili,giam gia, chi€t kh~u cho cac d6i tUQ'ngkhach hang (n€u c6)

I. BANG TONG HQ1> TINH GIA VON, GIA BAN HANG HOA NH~ KHAuCHO MQT DON VI sAN PHAM HANG HOA

STT Khoan m1}c chi phi DVT Llf<yng DQ'n ghi Thanh ti~n

A San hrcyng nh~p khftu

B Gia von nh~p khftu

1 Gia mua tliliclra khAu Vi~t Nam (giaClF)

2 Thu€ nh~p khAu

3 Thu€ tieu thl) di;lcbi~t (n€u c6)

4 Cac khoan thu€, phi khac (n€u c6)

5 Cac khoan chi b~ng ti~n khac theo quydinh (n€u c6)

C Chi phi chung•••••••••••••••• H ••••••• __ •••

________________ HH __ • _________ H. _______ •• ___ • ___ H ________ • ___________ • ________ H_H. _________

_ •••••••• __ •••• H •••••••••••••••• _ ••• H •••• ....__ ..................... ................. • •••••••••••••••••••••••••••••••••••••• H •••

_______ • ___________ H _______ H.H •

6 Chi phi Uti chinh (n€u c6)......................... _.__ .. _ •• _____ ._H_H ____ • ___________ .H ______ H_H_.H _______ •• __ H. __ N ____ •• N ___ • ____________ •__ •• ______ ............ __ .......... _--_ .......... ._ .......................... ....... __ .....~.. ........................................ .._ .._ ..~-~~~.__ .._~_.~--_..._-~-~..~.._~._.

7 Chi phi ban hang.......... _ .......~...__ . ----- ----_ .._ ..~.._~--~--~~~...~..~~~~~~~~~~...~~~~~~~-.._ .._ ..._-~_.._ .._ ..- .__ .._--_ . .._ ..__ .._ ...~.._~..__ .~._... .._-~-~..~_._~-~-~--~-~_.._-- --

8 Chi phi quan ly--._--.- ..- ------_ .._----_ ..~.._.__ ..~_.._~--------~----~..~..~_.~..~-~-~..~..~...~~~..~-~.. ..._ ................... ~.._ ..._.~._.....~~_.._--_._- _._--_ .._--_._._._. ---------_._--------_._--------_.-

D TAng chi phi--- ----------~ ~----._._ ..~.-.-...-•...__ ._.- ._--- ----- --_._----- ..__ .-------_.-

D Ghi thanh toan bQ 01 dO'Dvi san pham.._._-_ ..~------~~~..~..~_..~..~..__ ..~..._--_ .._-_._ .._--_ ..__ .._ ..~-._._._.~_..~.................... ~..._._ ...__ ._-_._- ---- --_._----_._--_ ....

E Lcyi nhu~n dl! ki~n.__ .._ ..~.._._------_ ...._ ..... _ .._ .._---_._--- ---_. __ ............. _ ........- .................. _ ..... ............. __ .. ---_ ...._ ......._--- --_._-----_ ..._-----_._._ .

G Thu~ gia tri gia tang, thu~ khac (n~uco) theo quy dinh-_._--~.._ .._ .._--- ._--_ ..~.-.-.__ .._._. __ . .._ ..__ ..._------_.~................ _ ......

H Gia ban dl! ki~n

II. GIAI TRiNH cm TIET cAcH TINH cAc KHoAN Ml)C cm PHI CHOMQT DON VI sAN pRAM HANG HOA

1. Gia mua tlilicfra khAu Vi~t Nam (gia ClF)2. Thu€ nh~p khAu

8. Chi phi qw:inIy

9. Lgi nhu~n dl! ki~n

10. Thu~ gia trj gia tang, thu~ khic (n~u co) theo guy djnh

11. Gia ban dl! ki~n

xA HOI Cm) NGHIA V~T NAMc I~p --Tl}' do -- H~nh phuc

Ten hang hoa, dich V\l: .

Don vi san xuftt, kinh doanh: .

Quy cach phAm chftt; di~u ki~n ban hang ho~c giao hang; Chinh sach khuy~n m~i,giam gia, chi~t khftu cho cac d6i tugng khach hang (n~u co)

STT Khoan m1}c chi phi DVT LU'Q'ng DO'n ghi Thanh ti~n

1 Chi phi san xuftt:1.1 Chi phi nguyen li~u, v~t li~u tfl;l'Cti~p1.2 Chi phi nhan cong tqrc ti~p1.3 Chi phi san xuftt chung:

a Chi phinhan vien philn xuong

b Chi phi v~t li~u

~~I1m @~~~ijfm;.

c llll-~

xual

....•.,

d Chi phikhftu hao TSCD

d Chi phi dich Vl;l mua ngoai

e Chi phi b~ng ti~n khac

T6ng chi phi san xuftt:~-~--------_.__ ._._-_ ...... "._- .. ....... ,._ ....._- ... _.M· ....__ -_. __ . -----------------_ ....

2 Chi phi ban hang-----------------------------------_._------------ --_._ ....... _ ..__ ..... _ ...•- ...•...•......•...•.......... _._ . .._ .....__ ..... _ ....._ .•..---------------------_.0 .

3 Chi phi quan Iy doanh nghi~p--------------_._--------------------_ ..._------ -_._--_. _H • ........................... _ ••• H ••••• •• _ .................... .............. _ .. --------_ .._------_ ..._------ --

4 Chi phi tai chinh-------------- . -- -_ ....._ ........... ..._ . ._------_._-----------------

T6ng gia thanh toan b(>--_._------ ._._--- ----- ---_ .._---------------_.-

5 LQi nhu~n d1}'ki~n--------_._------- .__ .__ ..__ ._.._ .._-- ...... __ .._-_ ..._ ..._ ..._ .._- ._--_ .------------------

6 Thu~ tieu thl} dl;ic bi~t (n~u co)--------_._----------------_._---------------_._-------- ._--_.__ ...._ ..._ ...._ ........- ........................................ _._ .... ...~.-... - ..._ .....__ ....._ ...._ .._._ .... •••• __ •• _ •••• _._ •• _____ •••• _._ •••••• _H _____ ·_.

7 Thu~ gia tri gia tang (n~u co)--_._._. ____ H ____ • __________ ••• __________ ···_·· •• ___ •• _____ • ____________________ • ___ •• ____________ _._. __ ._...._ ...._-_ ..._ ..._-_ .._ ....._ .._ ... ........ _ .... .....- .•.•.•..•.....•...•...• -..-....... ... -------_._------------------_ .._.

Gia ban (da co thu~)

II. GrAI TRiNH CHI TIItT cAcH TINH cAc KHOAN MVC CHI PHI CHOMOT DON Vl SAN PHAM HANG HOA

1. Chi phi san xuftt:

2. Chi phi ban hang: Giai tflnh fa d6i v6'i chi phi quang cao, khuy~n m~i, hoa h6ng.12

3.4.5.6.7. ThuS gia tri gia tang (nSu co)

8. Gia ban (dii co thuS)