CC CA HnG THC PHM

n Bn 31-V | THnG 3 nM 2010 (Publication 31-V March 2010 GrocErY StorES)

CC THnH VIn HI nG (Cp nht tn ngi nm 2011)

bEttY t. YEE First District San Francisco

SEn. GEorGE runnEr (ret.) Second District lancaster

MichEllE StEEl third District rolling hills Estates

JEroME E. horton Fourth District los angeles

John chianG State controller

KriStinE caZaDD interim Executive Director

LI nI u
n phm ny c thit k dnh cho nhng ngi ch, ngi qun l, v nhng ngi iu hnh ca cc ca hng thc phm v cung cp tin tc c bn v vic p dng Lut Thu Doanh Thu v Tiu Th tiu bang California i vi vic mua bn ca ca hng thc phm. Theo n bn ny mt ca hng thc phm l mt c s c mt hng kinh doanh ch yu l bn cc sn phm thc phm v cc hng ha lin h khc. nh ngha ny bao gm c cc gian hng thc phm ring l trong cc ca hng bch ha, nhng khng bao gm cc ca hng bn thc phm nu sn, cc ca hng nng phm hoc linh tinh, v cc c s trong thc phm ch l hng ph thuc. nu khng thy thng tin qu v cn tm trong n phm ny, xin hy thm www.boe.ca.gov hoc gi cho Ban Thng tin cho ngi Tr thu ca chng ti s 800-400-7115. Lun c cc i din Dch v Khch hng tr li cu hi ca qu v vo cc ngy lm vic t 8 gi sng n 5 gi chiu (gi Pacific), tr cc ngy ngh ca tiu bang. n phm ny b sung cho n phm 73, Giy php Bn hng California ca qu v, trong c thng tin chung v cch xin giy php; cch dng giy php bn li; cch thu v bo co thu bn v s dng hng ha; mua, bn hoc ng ca mt doanh nghip; v cch gi h s. Mi xem website ca chng ti hoc mc Bit Thm Thng tin ca Board of Equalization (BOE) v ton b cc quy nh v n phm c ni n trong n phm ny. Xin hoan nghnh cc ng gp ca qu v ci thin n phm ny hoc bt k n phm no khc. Vui lng gi ngh ca qu v n: Audit and Information Section MIC:44 State Board of Equalization PO Box 942879 Sacramento, CA 94279-0044

lin h vi Thnh Vin ca y Ban, hy truy cp www.boe.ca.gov/members/board.htm.

Ghi ch: n phm ny tm lc lut v cc quy nh hin hnh c liu lc khi n phm ny c bin son nh ghi trn trang ba. Tuy nhin, nhng thay i trong lut hoc cc quy nh c th xut hin va thi im . nu c mu thun gia vn bn trong n phm ny v lut php, th lut php s chi phi.

E le today. Its E-Z, Its Fast, Its Smart. www.boe.ca.gov

nI DunG
Chng Trang 1 1 1 2 2 2 4 4 4 5 5 5 5 6 6 7 7 8 8 8 9 9 9 10 10 10 10

Cch p dng Thu Ni Chung

Hng bn phi chu thu Hng bn khng chu thu Thc phm bn nc cha Vitamin Cc gi hn hp Cc mn trang tr bnh khng n c Thc phm chc nng hoc dng cht n king hoc cht i km (ph gia) Dng cht n king do bc s cp Cc sn phm tho mc Thc phm nu nng Gi n mang i khng c cc mn nng Cc hot ng bn hng thc phm Cc khon ph v giao dch hn tp khc
Gi tr Chuc li California (ph ti ch) Cc khon gim gi, h gi, phiu mua hng v chng trnh khuyn mi Khi no th khon h gi hay khuyn mi phi chu thu? Cc chng trnh qung co ca bn th ba Th Cu lc b gim gi Phiu thc phm lin bang X l phim X s Cc loi bo v tp ch Ph ti im bn (ph thu v dng th ghi n) Cc th ghi n in thoi tr trc Cc khon thu nh Bn ti sn vn

Hng ha t tiu th Cc my bn hng

10 11 12 12 12 12
12

Bo co Thu: Tin cng c bit cho Ca hng Tp ha

Tng doanh s Cc cch tnh tin thc phm min thu v cc khon phi chu thu
Cc h thng qut in t Cc yu cu lu tr h s i vi ca hng tp ha dng h thng qut in t Phng php t l mua (cng thc hng tp ha) Phng php t l mua sa i Phng php gi cng li - dnh cho hng chu thu Phng php kim k hng bn l

14 16 16 20 20 20 20 21 21 21
21 21 21

Cc phng php khc

Thu bn hng bng my thu ngn Cc khon bn bng my thu ngn chu thu Cc khon c lng Cc khon khu tr Cc khon mt mt Hao tn (cc mt mt khng c trong ghi chp) Mt trm, mt cp, khua khong ca hng n xu Ti cn gi h s kinh doanh trong bao lu?

22 23 25

Tm hiu Thm Ph lc: Phn loi Sn phm Bn ti Ca hng Tp ha

P DnG THu CHunG

Cn phi hiu tnh cht phi chu thu khi bn thc phm, hng ha v cc vt hin hu khc. Chng ny c son gii p cc cu hi ngi bn tp ha thng hi. Mi xem www.boe.ca.gov hoc mc Bit Thm Thng tin c thng tin ca BOE v ton b cc quy nh v n phm c ni ti trong n phm ny.

V d v doanh thu b nh thu v khng b nh thu nhng v d sau ch mang tnh cht tng trng v khng th hin tt c cc doanh thu b nh thu v khng b nh thu.

Doanh thu b nh thu

Thu doanh thu ni chung c p dng i vi doanh thu d y Bo ch v cc n phm nh k Bia ru Cc dc phm mua t do, chng hn nh aspirin, xi r ho, thuc ho, thuc thng hng, v vn vn Cc sn phm thuc l Cc thc phm nu nng (mi xem phn Cc thc phm nu nng) Cht b sung ch n ung Hng th thao Ko nhai tm dc phm (nicorette, Aspergum) My chp hnh v phim M phm nc carbonate v nc si bt nc nc ngt v hn hp carbonate Qun o Sch v cc n phm Thuc linh tinh, chi, phn cng, v hng gia dng Thc phm c bn v tiu th ti c s ca qu v (mi xem phn Cc hot ng Bn hng n) Thc phm v vt dng cho th vy nui trong nh Vt c nh v my mc c s dng trong mt hot ng cn c giy php ca ngi bn, nu c bn l V iu dng X bng hoc thuc ty

Doanh thu khng b nh thu

Thu bn hng ni chung khng c p dng i vi doanh thu di y Cc thc phm. Loi ny gm c thc phm dnh cho em b, ng nhn to, ko, ko nhai, kem, hng l mt, kem que, tri cy v nc rau c, olive, hnh, v anh o maraschino. Cc thc phm cng bao gm nhng thc ung v hn hp coktail khng c ru hoc carbonate. Trng hp min thu c p dng bt k c bn dng lng hoc ng lnh. Cc thc ung th thao khng cha carbonate (Gatorade, Powerade, All- Sport) nc. nc ung ng chai khng cha carbonate, khng si bt Sa dnh cho em b (k c Isomil)

SELLING TO B AC C O
TO MINORS IS
To report Illegal sales, call

Illegal

1-800-5-ASK-4-ID

THnG 3 nM 2010 | CC CA HnG THC PHM

 Edge Bars, Energy Bars, Power Bars Granola Bars Martinellis Sparkling Cider Pedialyte Ru nu n Th in thoi (Mi xem phn Th ghi n in thoi tr trc)

Doanh thu thc phm

Tuy vic bn cc sn phm con ngi tiu th (thc phm m mi ngi n) ni chung l c min thu, c nhiu khi bn n vn phi chu thu. Chng hn, qu v phi khai thu khi bn thc phm c tiu th ngay ti c s ca qu v khi cc tin ch n ung c cung cp. Do mt s tnh hung bn n phi chu thu, cn phi bit khi no th phi p dng thu. nu mt vt phm khng tiu chun c coi l thc phm, hoc nu n c bn khng phi con ngi tiu th th ni chung l n phi chu thu. Chng hn, cc vt phm sau khng tiu chun coi l thc phm, v v th phi chu thu: nc Cc dc phm mua t do Bia ru Cht to mu Cc sn phm thuc l Cht b sung ch n ung Cc ung c ga, k c cc ung gn ng c ga, nh cc loi nc mi (xem thm phn Lu di y) Tng t nh vy, mt sn phm thc phm c bn cho ch, mo, chim v nhng th vt nui trong nh tiu th hoc c s dng lm mi cu, s phi chu thu v n khng c bn vi t cch l thc phm con ngi n. Lu (cc loi nc qu c ga): Cc sn phm cha carbonate tiu chun 100 phn trm nc tri cy t nhin khng b nh thu. nu nc tri cy c mt cht bo qun, chng hn nh sodium benzoate, hoc bt k cht gy nghin no khc, n khng c xem l nc tri cy t nhin v phi chu thu.

nc c cha Vitamin
nc gii kht cha vitamin v cc ung th thao khng c ga c ng gi c kch thc v dung lng ging nc thng thng ni chung u c coi l thc phm. nu qu v bn cc sn phm ny cho khch mang i th ni chung khng phi chu thu. nc ng chai khng ga c gi ch danh l thc phm. Hn hp cc dng cht nh vitamin trong mt vt phm theo truyn thng vn c coi l thc phm, nh bnh m c thm vitamin, hay vic vit thm t vitamin ln tn thc phm, t m t, hoc t qung co sn phm, t n khng bin sn phm thnh loi phi chu thu. tm hiu thm, xin mi xem Quy nh 1602, Cc loi Thc phm.

Cc gi hn hp
Cc gi hn hp c th cha thc n hoc hn hp thc n v cc mn khng phi thc n. nu qu v lm gi qu ch gm thc n, nh pho mt, bnh quy gin hoc hoa qu th khi bn cc gi qu ni chung l c min thu. nu qu v nh cho vo r qu c nhng thc khng n c th phi xc nh phn no ca gi qu hn hp phi chu thu. Mt vt cha ni chung c coi l bao b v mi vt liu dng lm bao b gi cc sn phm c bn.
2
CC CA HnG THC PHM | THnG 3 nM 2010

Nu qu v gi giy t xc minh c gi ca tng mn ring bit.

Qu v phi tip tc tch ring gi bn l ca cc sn phm phi thc phm khi: 1. Qu v c giy t xc minh gi tng hng mc ring l trong gi v 2. Gi bn l ca sn phm phi thc phm vt qu 10 phn trm gi bn l ca c gi qu khng k gi bao b. Thu tnh da trn gi bn l ca sn phm phi thc phm, khng k gi tr ca vt cha. Chng hn qu v c chng t xc nh gi tng hng mc ring l ca mt gi hn hp, v hng qu v bn bao gm cc thnh phn sau y: Tht v pho mt, tnh gi bn l (cc thc phm min thu) dng n, tnh gi bn l (cc sn phm phi thc phm) Tng gi bn l cc th bn trong Gi bn l ca khay (bao b) Tng gi bn l cc mn phi thc phm Thu bn hng ($5 x 8.25%) Tng gi bn ca gi hn hp $22.00 5.00 $27.00 3.00 5.00 .41 $30.41

Trong v d ny gi bn l ca mn phi thc phm l $5.00, hn 10% gi bn l ca c gi khng k bao b (khay) l ($27 x 10% = $2.70). ngoi ra, gi bn l ca bao b l di 50% gi bn l ca c gi. V qu v c chng t xc minh gi tng vt phm ring l ca gi hn hp, thu s c tnh t gi bn l ca cc sn phm phi thc phm khng k gi ca ci khay ($5.00 x mc thu thch hp).

Nu qu v khng c chng t xc minh gi tng vt phm ring l

Thu c th c tnh t gi bn l ca c gi, k c gi ca bao b nu: 1. Gi bn l ca sn phm phi thc phm vt qu 10 phn trm gi bn l ca c gi qu khng k gi bao b, v 2. Qu v khng c giy t xc minh gi tng hng mc trong gi hn hp . iu ny cng p dng nu qu v bn r qu gi sn, v qu v khng c chng t cho thy gi tng hng mc n l trong gi. Chng hn, nu qu v khng c chng t cho thy gi tng hng mc n l trong gi hn hp v hng qu v bn bao gm cc thnh phn sau y: Tht v pho mt, tnh gi bn l (cc thc phm min thu) dng n, tnh gi bn l (cc sn phm phi thc phm) Tng gi bn l cc th bn trong Gi bn l ca khay (bao b) Tng cng Thu bn hng ($30 x 8.25%) Tng gi bn ca gi hn hp $22.00 5.00 $27.00 3.00 $30.00 2.48 $32.48

Trong v d ny gi bn l ca mn phi thc phm l $5.00, hn 10% gi bn l ca c gi khng k bao b (khay) l ($27 x 10% = $2.70). Tuy nhin do khng c chng t xc minh gi tng mn ring l ca gi hn hp, thu s c tnh t gi bn l ca c gi, k c gi ca ci khay ($30.00 x mc thu thch hp).

Nu qu v khng c chng t xc minh gi ca tng mn ring l

Tin bn c gi l khng phi chu thu nu: 1. Gi bn l ca sn phm phi thc phm l 10 phn trm hoc thp hn tng gi cc mn bn trong (khng k bao b), v
THnG 3 nM 2010 | CC CA HnG THC PHM

2. Gi bn l ca vt cha bng hoc nh hn 50% gi tr ca c gi. Chng hn, hng qu v bn bao gm cc thnh phn sau y: Pho mt, tnh gi bn l (cc thc phm min thu) Dao nh, tnh gi bn l (cc sn phm phi thc phm) Tng gi bn l cc th bn trong Gi bn l ca bao b Tng gi bn c gi hn hp $45.00 5.00 $50.00 10.00 $60.00

Gi hn hp khng chu thu p ng c hai iu kin c gii thch trong v d trn. Gi tr cc vt phi thc phm l $5.00, l 10% ca tng gi tr $50 ca mi thc bn trong ($50 x 10% = $5). Gi tr ca vt cha l $10.00, cha n 50% gi bn l ca c gi ($60 x 50% = $30). Hng qu v bn tiu chun c min thu. Lu : trong cc v d ny chng ti cho thy cch tnh thu mc 8.25%, tuy nhin qu v cn dng mc thu hin hnh a im kinh doanh ca mnh. xem cc mc thu hin hnh, mi xem n phm 71, Cc Mc Thu Bn v S sng Hng ha ti cc Thnh ph v Ht ca California c trn website ca chng ti, hoc hy gi in cho Ban Thng tin cho ngi Tr thu ca chng ti. nu qu v cn nhiu thng tin hn, mi xem c Quy nh 1602, Cc loi Thc phm.

Vt liu trang tr bnh khng n c

nu qu v bn mt ci bnh ngt hoc mn bnh khc c trang tr khng n c, qu v phi khai thu v gi bn l ca trang tr nu chng chim t 50 phn trm tr ln tng gi tr bn l ca ci bnh ngt hoc mn bnh. Qu v phi tch chi ph ca trang tr ra khi chi ph tnh cho ci bnh ngt hoc mn bnh , v qu v phi tnh thu da trn gi tr bn l ca trang tr. Ghi ch: nu qu v ghi gi tr bn l ca trang tr trong ha n v nu trang tr khng n c, qu v phi bo co thu da trn gi tr bn l ca trang trbt k chng c chim t nht 50 phn trm tng gi tr bn l ca ci bnh ngt hoc mn bnh hay khng.

Thc phm chc nng hoc dng cht n king hoc cht i km (ph gia)
Thu bn hng ni chung p dng cho cc mn ch bin dng lng, bt, ht, vin, nang nhng, vin thoi v vin trn bn lm thc phm chc nng hoc dng cht n king, cht ph gia cho thc phm hoc thc phm n king. Cht b sung hoc ph gia khng c trong nh ngha thc phm min thu. nu mt mn c bn mt trong cc dng trn th c th dng cch sau xc nh n c phi chu thu khng: nu mt mn hng c m t trn nhn hoc gi hng l cht b sung thc phm, cht b tr thc phm, cht b sung ch n ung, hoc cht ph gia cho thc n king, mn hng s b nh thu doanh thu. nu mt mn hng c lit k hoc c bo ch iu tr nhng khim khuyt c bit v ch n ung hoc tng hoc gim ni chung nhng phm vi dinh dng ca con ngi lin quan n vitamin, protein, khong cht hoc calorie, th mn hng s b nh thu doanh thu. nu mt mn hng mt trong nhng hnh thc nu trn, n c th phi chu thu nu mn hng c nhn nhn chung l cht b sung ch n ung, ngay c khi n khng c m t nh th trn bao b v khng nhn mnh n cc cht vitamin, protein, khong cht hoc calorie. Cc v d gm du gan c tuyt, du mm la m, v du gan c halibut. Cc bn sa i ca Quy nh 1602, Cc loi Thc phm, v Quy nh 1591, Thuc v cc Thit b Y t ni r l n king trong cc trng hp hn hu c th c coi l thuc. iu ng khi dng cht b sung (do bc s cp cho bnh nhn ca chnh mnh) l mt phn ca chng trnh gim cn c gim st y t cha bnh bo ph.

CC CA HnG THC PHM | THnG 3 nM 2010

Dng cht n king do bc s cp

ni chung nu dng cht b sung khng tiu chun c coi l dng cht n king theo Quy nh 1602, Cc loi Thc phm, th n s phi chu thu. Tuy nhin vic bn hng s khng phi chu thu nu bc s k cht b sung cho bnh nhn ca chnh mnh dng trong mt chng trnh gim cn c gim st y t cha bnh bo ph.

Cc sn phm tho mc
Khi xt min thu cc loi thc phm, nhn sn phm khng xc nh rng n l thuc v loi n khi cc thc phm c min thu. nu mt sn phm khng p ng nh ngha ca thuc nh trong Quy nh 1591, Thuc v cc Thit b Y t th n vn c th c coi l thc phm cho con ngi tiu th (cc thc phm con ngi n). iu ng ngay c khi nhn v sch nh ca sn phm t nhn c cc tc dng y t. nu mt loi tho mc c bn dng l ct ra th khng th coi n l cht b sung hay ph gia bt k c g ghi trn nhn v n khng mt trong cc dng lit k trong Quy nh 1602, Cc loi Thc phm. Ch c cy c kh gi hay xay tht vn th mi c coi l bt. Loi tho mc nu mun c coi l bn dng lm cht b sung hay ph gia th phi: Ghi trn nhn l cht b sung hay ph gia, hoc c k toa hoc thit k b p thiu ht dinh dng khi n king hoc tng hoc gim cc vitamin, protein, khong cht v/hoc lng ca lo n vo. Vy l nu trn bao b hay nhn khng gi mt th cy c l cht b sung cho n hoc n king, cht ph gia cho n hoc n king th loi cy c l thc phm v khi bn khng phi chu thu.

Thc phm nu nng

Doanh thu cc mt hng thc phm c nu nng phi chu thu doanh thu bt k chng c bn tiu th ti ch hay mang i. Mt sn phm thc phm c xem l thc phm nu nng nu n c hm nng trn nhit trong phng. Thc phm c xem l thc phm nu nng ngay c khi n c lm ngui trc khi bn v n nhm mc ch c bn di dng thc phm nu nng. V d v sn phm thc phm nu nng gm c pizza nng, g nng nng, sn heo nng, bp rang nng, v cc loi ht nng (nu qu v bn cc loi ht ly t mt lng trng by kn c hm nng bng n chiu sng bnh thng, th y c xem l nhng mt hng thc phm nng v phi chu thu). Canh tht nng, nc dng, v sp cng c xem l cc sn phm thc phm nu nng v chng phi chu thu. Tuy nhin, thu khng p dng i vi cc mn bnh nng, c ph nng, v nhng thc ung nng khc nu chng c bn ring l v mang i. Cc thc phm nu nng cng bao gm chung thc phm nng v lnh khi ga bn c tnh chung cho c hai th. V d ga bn tnh chung cho cole slaw, bnh m trn, v g nng v bnh doughnut vi c ph.

Doanh thu t cc gi thc n mang i khng c cc mn nng

nu qu v bn mt phn n mang i gm c thc phm ngui v thc ung cha carbonate, th ch gi bn thc ung cha carbonate b nh thu. nu mt phn n gm c thc phm ngui v thc ung khng cha carbonate, th c phn n ny khng b nh thu. V v. Qu v bn mt gi kt hp bnh sandwich ngui, khoai ty chin, v tr vi gi n l mang i doanh thu ny khng b nh thu. Qu v bn cng gi hng nh th vi soda cha carbonatech ring phn gi bn cho soda phi chu thu.

THnG 3 nM 2010 | CC CA HnG THC PHM

Cc hot ng dch v thc phm

Thc phm c bn tiu th ti bn, gh, v.v., do qu v cung cp nu ca hng ca qu v c quy bn thc n vt, my bn soda, cn tin hoc kinh doanh tng t nh vy, qu v phi khai thu doanh thu i vi cc mt hng bnh sandwich, kem, v cc thc phm khc nu nhng thc phm c bn di dng dnh cho tiu th ti bn, gh, hoc quy hoc trong khay, ly, a hoc bn gh khc do qu v cung cp. V d, nu qu v cung cp quy ng hoc ngi trong khu vc bn thc n nu sn, th thu c p dng cho thc phm c bn tiu th ti quy. Bn hng mang i ni chung, cc mt hng thc n ngui mang i khng b nh thu. nu qu v khai min thu i vi thc phm ngui c bn mang i, qu v phi chng minh rng qu v khng c cung cp bt c tin nghi no d thc phm c tiu th ti ch. nu qu v cung cp cc tin nghi , qu v phi tch khon thu ca cc mt hng min thu ra khi cc mt hng chu thu ti ch. Doanh thu ca qu v c th gm c giy ly kha my tnh tin ring bit, cc bn sao giy bn hng, hoc s sch tng t no thch nghi cho vic kim ton
Ghi ch: Qu v c th chn cch thu thu khi bn thc phm ngui cho khch mang i nu trn 80% doanh s ca ca hng qu v l t vic bn thc phm v trn 80% doanh s ca ca hng qu v l t khch n ti ch hoc mua thc n nng. Tin tc trong n phm ny c mc ch dnh cho cc ca hng thc phm. Ca hng c sn v cc doanh nghip khc bn thm hng tp ha cn xem n phm 22, Ngnh Dch v n Ung.

Kinh doanh n ung Qu v c xem l mt nh kinh doanh n ung lu ng nu qu v phc v cc ba n, thc phm, v nc ung ti c s ca khch hng. nu qu v bn hng ti hng n th hy xem n phm 22, Cng nghip Nh hng n ung. ng thi mi xem c www.boe.ca.gov hoc mc Tm hiu Thm ca chng ti.
Ghi ch: nu qu v ch phn phi thc phmc ngha l qu v khng s dng nhn vin hoc a n, dt, v vn vn ca chnh mnh, phc v thc n, th qu v c xem l ngi bn thc phm ch khng phi nh kinh doanh n ung lu ng. L mt ngi bn thc phm, thu c p dng vi doanh thu ca qu v nh m t trong nphm ny.

Cc khon ph v giao dch hn tp khc

Tin tc sau y c p dng cho nhiu doanh thu v chi ph khc nhau ti cc ca hng thc phm.

Gi tr Chuc li California (ph ti ch)

Bng Gi tr Chuc li California (CRV)
Cc ung phi chu CRV nu bn trong bao b lm t thy tinh, nha, nhm hoc mt s kim loi khc (nu dng lng, ung c ngay v nh dng cho ngi ung) Khng phi chu CRV, bt k l loi bao b no

nc (c ga v khng c ga) C ph v tr nc ngt, nc ung th thao v nc hoa qu (c ga v khng c ga) Bia v cc ung khc lm t mch nha Ru vang v nc cn chng ct gii kht c cha 7% cn tr xung

Sa Thc n y t (nh thc n khng c axt amin) Thc n ch sn (formula) cho u nhi Ru vang, k c loi khng cn v si bt nc cn chng ct c 7% cn tr ln

CC CA HnG THC PHM | THnG 3 nM 2010

nc rau p trong bao b 16 aun x tr xung nc hoa qu 100% trong bao b 46 aun x tr xung

nc rau p trong bao b trn 16 aun x nc hoa qu 100% trong bao b 46 aun x tr ln

Thu c th p dng hoc c th khng i vi ph CRV ca qu v nh vo bao b khng rt vo c. nu thu doanh thu c p dng cho mt hng nc ung, ph CRV s chu thu. nu thu doanh thu khng c p dng cho mt hng nc ung, ph CRV s khng chu thu. nu thu doanh thu c p dng, s tin phi thanh ton bao gm tin thc ung v v chai v s tin c tnh i vi CRV. Ghi ch: nu qu v cho khng thc ung v ch tnh l ph CRV, thu vn c p dng i vi CRV nu mt hng nc ung l ra phi chu thu.) Vic bn ung khng c ga ni chung l khng phi chu thu, nhng bao b n c th b tnh CRV. Mt khc, vic bn ung c ga hoc c cn ni chung l phi chu thu, v khon ph CRV nh vo bao b ung s phi chu thu. V d v cc mt hng nc ung chu thu: Bia v cc thc ung mch nha khc nc khong cha carbonate v soda nc ngt cha carbonate dng lng Thc ung p lnh pha ru v cc thc ung p lnh c cn khc V d v cc mt hng nc ung khng b nh thu: nc tri cy khng cha carbonate, 100 phn trm t nhin nc ung ng chai khng cha carbonate, khng si bt Ghi ch: Chng trnh CRV c iu hnh bi nha Bo Tn Calilornia, Ban Ti Ch. nu qu v c thc mc lin quan n l ph ny hoc cch p dng, vui lng lin h c quan a . Xem cc trang ca Chnh Ph Tu Bang bit s in thoi hoc truy cp www.consrv.ca.gov/dor/index.htm.

Cc chng trnh h gi, gim gi, phiu mua hng v khuyn mi nu qu v tham gia chng trnh h gi hay khuyn mi do nh sn xut hay cc ca hng (hay cc bn th ba khc) t chc tng lng bn mt s sn phm c th no , qu v nn bit thu p dng th no vo s tin qu v thu c.
ni chung cc bn th ba a ra chng trnh khuyn mi trong qu v phi h gi mt s sn phn cho khch mua, v bn th ba s n b trc tip cho qu v khon h gi . C c cc chng trnh trong qu v gim gi bn c gim s tin qu v tr khi mua cc sn phm .

Khi no th tin h gi hay khuyn mi thu c phi chu thu?

Khon tin thu qua chng trnh h gi hay khuyn mi ca mt bn th ba l mt phn ca tng doanh s phi chu thu ca qu v khi tn ti c 3 iu kin sau: 1. Bn th ba phi yu cu qu v gim gi bn mt s sn phm c th c nhn khon tin h gi t bn th ba . 2. iu kin c nhn khon phi chc chn, khng ph thuc vo cc yu t khc m qu v khng kim sot c (T chc chn ngha l qu v kim sot c cc iu khon tha thun. Chng hn qu v s c tin ca bn th ba nu treo bin mt hng trong ca hng ca mnh). V d v yu t qu v khng kim sot c l khi qu v ch c tin nu bn c mt lng sn phm nht nh h gi trong mt khong thi gian nht nh.

THnG 3 nM 2010 | CC CA HnG THC PHM

3. S tin phi ging s tin nu tnh theo tng giao dch mt (s tin phi gn vi lng bn nht nh ca sn phm c th ghi trong hp ng). Bn th ba n b cho qu v s tin h gi ghi r trong hp ng. nu c ba iu kin u t trong chng trnh khuyn mi th s tin bn th ba tr qu v l mt phn ca doanh s phi chu thu ca qu v. Khi khai thu bn hng qu v phi khai tng s tin qu v nhn khi bn mt s sn phm c th - trong bao gm s tin khch mua tr v s tin bn th ba kia s tr n b cho khon h gi. Di y l hai v d trong gi tr ca chng trnh h gi v v h gi ca nh sn xut l mt phn trong tng doanh s ca qu v (hoc l gi bn nu phi tr thu s dng) khi bn sn phm : 1. Qu v mua ci m chai trc tip t nh sn xut v qu v gia nhp chng trnh h gi ca h. Gi s thng thng qu v bn ci m chai gi $5.00 nhng theo chng trnh h gi, qu v ng bn ci m chai vi gi $4.50 v nhn $0.50 t nh sn xut. Khon thu phi tr l da trn tng doanh s bn ca qu v - bao gm c tin n b v c s tin khch mua hng tr; v th s thu phi tr l nh vo tng s tin $5.00 m qu v nhn c mi ln bn. 2. Qu v mua ci m chai trc tip t nh sn xut v qu v gia nhp chng trnh h gi ca h. Gi s thng thng qu v bn ci m chai gi $5.00 nhng theo chng trnh h gi, qu v ng bn ci m chai vi gi $4.50 v nhn $0.50 t nh sn xut. Khon thu phi tr l da trn tng doanh s bn ca qu v - bao gm c tin n b v c s tin khch mua hng tr; v th s thu phi tr l nh vo tng s tin $5.00 m qu v nhn c mi ln bn.

Cc chng trnh qung co ca bn th ba Khi qu v tham gia mt chng trnh qung co, s tin qu v nhn t ngi khng phi khch hng ca qu v c mc nh l phi chu thu cho n khi qu v trnh c giy t chng t tin khng phi chu thu. Mi xem Quy nh 1671.1, Cc khon H gi, Gim gi, V v Cc khon Khuyn mi Khc thy cc v d khc v cc giy t c dng lm vic ny.
ng thi khi thu thu bn hng, hoc nu qu v phi thu thu s dng, qu v s phi cho khch hng bit s tin m h phi chu thu. Khon gm gi tr mi khon h gi, gim gi hoc khuyn mi phi chu thu m bn th ba a ra hay tr cho qu v. ni cch khc, tuy khch hng mua mt mn hng vi gi c gim, qu v vn thu thu nh vo nguyn gi bn l (cha h gi). Qu v c th tnh ring tng khon ny trn bin lai cho khch hng, ha n bn hng, hoc chng t bn hng khc. Khi thch hp qu v cng c th treo thng bo ch khch hng ca qu v d thy, hoc trn tin qung co, t ri, hoc sch nh gi ti khch hng. Thng bo phi ni rng thu s c cng vo gi bn ca mi mn hng v rng thu bao gm c mi khon h gi hay gim gi phi chu thu. Lu : ngi bn l cc loi thuc l hay thuc ht phi c Giy php Bn l Cc Sn phm Thuc l v Thuc ht California cp ring cho mi a im bn l. iu ng ngay c nu qu v c giy php bn hng hoc cc giy php hay chng ch khc do BOE cp. tm hiu thm, xin mi xem n phm 78, Bn cc Sn phm Thuc l v Thuc ht California, c trn trang web ca chng ti.

Th Cu lc b Gim gi nu qu v h gi cho khch hng qua vic dng th cu lc b gim gi, khon gim gi ny s khng phi chu thu. Cc khon gim gi quan n th cu lc b ny khng thuc tng doanh s phi chu thu ca qu v nu qu v khng c n b t mt bn th ba. Cc khon m mt bn th ba nh nh sn xut chng hn hon li cho qu v v h gi theo th cu lc b s phi chu thu. Mt s ca hng cn c mc thng cu lc b - nh v h gi hoc ng tin thng - da trn s hng m khch mua trong mt khong thi gian nht nh. Cc khon thng h gi ny khng phi chu thu v c coi l do chnh nh bn l h gi tin mt.

CC CA HnG THC PHM | THnG 3 nM 2010

 bit thm thng tin v cc v d v cc chng trnh m cc bn th ba thng a ra, mi xem Quy nh 1671.1, Cc khon H gi, Gim gi, V v Cc khon Khuyn mi khc, v n phm 113, Cc khon H gi, Gim gi v V Mua hng.

Tem phiu thc phm lin bang Mi mn hng bn i ly phiu thc phm lin bang u c min thu bn v s dng hng ha. iu ny gm c doanh thu ng l phi chu thu. V d, cc mt hng thc ung cha carbonate thng b nh thu, nhng nu chng c thanh ton bng tem phiu thc phm lin bang, chng c min thu.
nu qu v bn hng v nhn tem phiu thc phm, qu v phi gii thch doanh thu t cc mt hng thng chu thu c mua bng tem phiu thc phm bo co thch hp v trch nhim ng thu doanh thu v tiu th ca mnh. Thay v gii thch ring v doanh thu , qu v c th s dng mt trong hai phng thc sau y tnh khon khu tr cho php i vi cc tem phiu thc phm c hon i: Phng thc 1 Qu v tr trn doanh thu ca mnh v bn khai thu doanh thu v tiu th hai phn trm tng s tin ca tem phiu thc phm c hon i trong chu k khai thu. Phng thc 2 Qu v c th tr di hn hai phn trm nu kt qu cao hn trong vic p dng Phng Thc 2. V d ny minh ha cch tnh s phm trm theo Phng php 2. V v Gi s tng lng hng mua sau y trong chu k khai thu ca qu v: Cc mt hng thng b nh thu v c th c mua bng tem phiu thc phm Cc sn phm thc phm c min thu Tng cng Phn trm cho php p dng i vi tng tem phiu ca qu v s c tnh nh sau: (a) $5,000 (c) $135,000 = 3.7% Ghi ch: Khch hng khng c dng tem phiu thc phm mua nhng mn hng nh bia ru, cc sn phm thuc l, thc phm cho th vt nui, x bng, cc sn phm giy, vitamin, thc phm c n ti ca hng, hoc thc phm nng. nu qu v s dng phng thc ny, hy m bo rng nhng hng mc ny khng c tnh vo tng doanh thu ca qu v i vi Cc hng mc thng b nh thu v c th c mua bng tem phiu thc phm. $5,000 (a) $130,000 (b) $135,000 (c)

Ra phim Thu thng c p dng cho tt c cc khon chi ph lin quan n ra phim, k c chi ph cho
Phng to nh Ghi hnh nh vo CD, DVD, hoc a mm In nh t mt phng tin lu tr k thut s Thu cng thng c p dng cho nhng khon ph to mu hoc pha mu nhng bc nh mi. Tuy nhin, cc chi ph c ra phim ca khch hng thng khng b nh thu. Tuy nhin ra phim theo phng thc x l ngc, phi chu thu (phng thc x l ngc gm c vic ra phim thnh m bn v chuyn ngc li thnh dng bn, thng dng mt slide hoc phim gia nh.) Mi xem n phm 68, Cc Nhip nh Gia, Th ra nh v Phng X l Phim bit thm thng tin.
THnG 3 nM 2010 | CC CA HnG THC PHM

X s Khon thu x s khng nm trong doanh thu ca nh bn l v cc mc ch thu v s khng c tnh vo bn khai thu doanh thu v tiu th. nn t ra cc th tc k ton tch khon thu x s ra khi doanh thu. nu qu v khng lp ti liu ring v khon thu x s c min thu, doanh thu x s c th b nhm vi doanh thu b nh thu. Bo ch v cc n phm nh k Doanh thu bn bo v cc n phm nh k b nh thu, ngoi tr cc n phm nh k bn theo ng k t bo. nhng nh bn l bn bo v cc n phm nh k ti ca hng ca mnh nn a nhng hng mc ny vo doanh thu chu thu c bo co ca mnh. Cng b nh thu l doanh thu cc hng mc chng hn nh danh mc, bn , v sch. L ph im bn hng (l ph s dng th tn dng ngn hng) Ph th ghi n khng b nh thu nu t tt c cc iu kin sau:
Ph ny c ghi ring, Khch hng khng phi tr ph nu khng dng th, Ph ny khng c tnh theo phn trm s hng mua, v Ph ny l tnh theo gi tr ca giao dch mt cch hp l.

Th in thoi tr tin trc ni chung, doanh thu th in thoi tr tin trc khng b tnh thu (xem ngoi l bn di). Qu v c xem l ang bn mt dch v in thoi tng lai ch khng phi bn ti sn c nhn hu hnh.
Ngoi l. nu qu v bn mt th in thoi tr trc di dng mt mt hng su tm v lu tr ch khng phi dch v in thoi tng lai, th mt hng phi chu thu. V d, nu qu v bn mt th ht hn vi mt bc hnh v mt ngi ni ting hoc chic xe hi c in, tc l qu v ang bn mt mn hng chu thu, v mn hng b nh thu.

Hng cho thu Bng video v my mc

Tin thu bng video hoc DVD dng ring phi thng mi l phi chu thu. Tin thu phi chu thu ngay c nu qu v tr thu bn hng cho ca hng ca qu v hoc khai thu s dng tnh theo gi mua ca bng hoc a . nu qu v cho thu my mc video v video/DVD vi ch mt gi cho mi th, thu s c p dng vi ton gi hoc ch mt phn. nu qy v tr thu khi mua my mc video, qy v s khng cn tnh thu khi cho mn video ny. Khon thu t hng cho thu chu thu s c tnh theo t sut gi cho thu hin hnh ca video/DVD v my mc i vi ga cho thu ton b nhng mn hng. nu my mc video c mua khng c thu, th ton th s tin cho thu my mc video v video/DVD s b nh thu.

git thm
Khon thu t hng cho thu ca qu v c th khng b nh thu hoc qu v cn phi khai v ng thu trn ton b hoc mt phn ca khon thu . iu ny s ty thuc vo vic qu v tr thu doanh thu hoc thu tiu th khi lc mua my mc git thm hay cha Qu v khng tr thu khi mua my git thm: Qu v phi bo co v np thu trn tt c cc khon thu t hng cho thu, k c cc khon ph i vi x bng v thuc ty. Qy v d tr thu cho ngi bn khi mua my git thm hoc khai thu tiu th trong bn khai thu ca mnh* nu qu v tnh tin khch hng mt gi cho tt c s hng thu, k c my mc, x bng, thuc ty, qu v

10

CC CA HnG THC PHM | THnG 3 nM 2010

khng cn phi bo co v np thu. Tuy nhin, qu v c xem l ngi tiu th x bng v thuc ty v chu trch nhim np thu khi mua nhng mn ha ng ny. nu qu v tnh tin thu ring cho my mc v tin ring cho x bng v thuc ty, qu v khng phi np thu tin cho thu my mc nhng chu trch nhim np thu trn khon thu i vi x bng v thuc ty. Theo v d ny, qu v c th mua x bng v thuc ty vi giy chng nhn bn li.
* nu qu v bo co thu tiu th trn bn khai thu ca mnh, vic mua my mc ca qu v phi c bo co trc ngy o hn i vi chu k bo co trong qu v ln u tin cho thu my mc.

Bn ti sn kinh doanh Thu c p dng i vi doanh thu t cc ti sn c dng trong doanh nghip ca qu vchng hn nh t by hng, k hng, v my tnh tin. iu ny c p dng bt k ti sn c bn tng mn mt hoc khi bn doanh nghip ca qu v. Hng ha t tiu th Hng ha chu thu m qu v mua khng c thu bn li v sau c dng cho cc vic khc s b nh thu tiu th, tnh theo gi mua ca n. V d nh thuc l, x bng, v nhng mt hng chu thu khc, c mang v nh bi ch tim ; cho bn b, nhng ngi quen bit hoc nhn vin; hoc c trao tng cho nhng t chc no (xem trang k tip). Ga vn ca hng ha phi c bo co Dng 2 ca bn khai thu ca qu v.
Ti giy v vt liu gi hng hoc ng gi c s dng gi hng ha m qu v bn c th c mua di dng bn li m khng phi np thu. nhng khon mua mi th nhu yu khc nh nhn gi v trang thit b trong ca hng th u phi chu thu. Thng thng, nhng hng mc ny c mua t nhng nh cung cp a phng, nhng nh ny thu thu doanh thu v bo co thu. nu trang thit b hay nhu yu c mua bang khc m khng tr thm thu th khon mua phi c khai trong t khai thu, trong mc Cc khon Mua Phi chu Thu S dng Hng ha. Ghi chcc khon hin tng cho cc t chc: Qu v khng cn phi bo co thu tiu th nu qu v hin tng ti sn t ngun hng trong kho bn li ca mnh cho mt t chc h tiu chun, nh nh ngha trong Quy nh 1669, Trin Lm, Trng By, v S Dng Ti Sn c Gi BnTng Qut. nhng th hin tng cho cc t chc khng tiu chun theo quy nh ny s b nh thu.

My bn hng t ng Tin hoa hng nhn c t cc nh iu hnh my bn hng t ng, l ngi t my bn hng t ng ti c s ca qu v, khng b nh thu.
Tuy nhin, mt s ch ca hng thc phm bn hng ha ca chnh mnh qua my bn hng t ng. Quy nh 1574, My Bn Hng T ng, v n phm 118, Bn Thc Phm qua My Bn Hng T ng, gii thch vic nh thu i vi bn hng qua my bn hng t ng.

THnG 3 nM 2010 | CC CA HnG THC PHM

11

BO CO THu: nHnG Cn nHC C BIT I VI CC CA HnG THC PHM

Thng tin trong chng ny c son gip qu v tnh mt s con s cn thit khai thu bn v s dng hng ha. Nu qu v cn thng tin b sung v cch in t khai thu, mi xem cc hng dn khai thu hoc ti v mt bn n phm 73, Giy php Bn hng Califirnia ca Qu v. Qu v cng c th gi cho Ban Thng tin cho Ngi Tr thu ca chng ti xin gip .

Tng doanh thu

Tng doanh thu ghi trong bn khai thu ca qu v phi bao gm tng s bn trong chu k ghi trong bn khai thu. Tng doanh thu gm c doanh thu ca hng ha c min thu cng nh hng ha chu thu. Khon tng doanh thu cng gm c doanh thu t th ghi n v doanh thu t th tn dng. Doanh thu t th tn dng phi c bo co nh khng lin quan n th tn dng. Doanh thu ca bn s khng c tr i bt k s tin l ph dch v no c tnh bi mt t chc pht hnh th tn dng. V khng c khon tr no trong s tin bn cho khch hng ca qu v, nn khng c khon khu tr no c php.

Cc phng php tnh ton doanh thu thc phm c min thu v doanh thu chu thu
Trong khi chun b bn khai thu, qu v c th s dng bt k phng thc no d xc nh s doanh thu min thu v chu thu min l phng thc cho bit chnh xc s tin thu phi thanh ton. Bt k phng thc no c s dng, qu v phi sn sng d chng minh bng s sch c th c xc nh bi kim ton, rng phng thc c s dng cho bit chnh xc s tin thu phi thanh ton. Chng ny gm c nhng m t v cc phng php sau y: Phng php t sut mua (danh mc ca ca hng thc phm) Phng php tu chnh t sut mua Phng php vn cng lI hng ha chu thu Phng php bn l hng tn kho H thng qut in t Tnh ton thu doanh thu Tnh ton khon chu thu c on Cc phng php bn trn c bn n cc trang sau y.

Cc h thng qut in t Qu v cng c th dng cc h thng qut in t tch ring hng chu thu v hng khng chu thu. Cc h thng ny ghi li v sp xp d liu v hng bn chu thu v khng chu thu, thu bn hng v d liu lin quan t thng tin in sn trong M Sn phm Tng hp (universal Product Code - uPC)
Qu v phi m bo duy tr kim sot ng quy cch theo di v xc minh tnh ng n ca kt qu qut v t khai thu. Vn phng BOE ca qu v s c th cho qu v thng tin v loi ti liu cn c lp v lu gi. Qu v phi gi mi h s lin quan n cc khon mua bn trong 4 nm k t ngy c v mua hoc bn .

Yu cu lu gi h s i vi cc ca hng tp ha dng h thng qut in t ngoi s sch k ton thng thng vn c duy tr, cc hng tp ha dng my qut in t cng cn lp v lu gi cc h s sau:

12

CC CA HnG THC PHM | THnG 3 nM 2010

Bn K Chnh
D l vn hnh mt ca hng c lp hay thuc mt chui ca hng th qu v vn cn duy tr bn k chnh ghi ht cc sn phm bn chu thu hay khng phi chu thu. nu qu v bn c cc sn phm khng c trong Bn K Chnh (cc sn phm khng c uPC nh quy xa lt, cc vt phm theo ma v cc c sn) th phi gi s k ton ring cho cc sn phm . Bt k dng loi vt cha no (giy, bng hay a) duy tr danh mc , ni chung n phi bao gm cc thng tin sau y v sn phm: 1. Cc M Sn phm Tng hp 2. Tnh trng chu thu hay khng phi chu thu ca sn phm 3. Mt bn m t nhn dng sn phm 4. Gi hoc kch thc ca sn phm 5. Cc ca hng c th cha sn phm 6. S hiu Khu vc Bn hng 7. S kim k nh kho hay ca hng

Bo co M ha Sn phm
iu rt quan trng l phi kim tra hng c nh m c ng khng v gi h s y mi khi thay i m sn phm ca qu v. Cc sn phm mi tt hn lin tc ra i v hng ngy ta phi quyt nh mua thm hay ngng mua cc sn phm. Kt qu l Bn K Chnh c th thay i hng ngy. Do phi c lch s thay i sn phm chng minh li khai ca qu v v cc thc phm c min thu (nh dng my qut in t) Cc nh bn l phi son v gi t nht mt Bo co M ha Sn phm (Product Coding Report - PCR) cho mi k khai thu. Bo co ny phi bao gm mi ln thm sn phm mi, xa sn phm c, v cc thay i v m ca cc sn phm hin c k t ln son bn khai thu ca k thu trc. Vic gi PCR ca mi k khai thu s gip qu v tm ra v sa mi li c th xy ra v m hng ngay trong tng k khai thu m li xy ra. nu khng qu v c th phi tr li hoc b pht iu chnh v mi li v m hng khng pht hin c trc k khai thu tip sau.

Bo co Di chuyn Sn phm
D ca hng tp ha ca qu v to hay b th vn phi lp v duy tr Bo co Di chuyn Sn phm hoc mt bo co theo di hng ha tng t trong cng mi k bo co bt buc i vi PCR. Bo co ny phi bao gm thng tin sn phm ging nh trong Bn K Chnh. nu qu v tm thy li m ha hng th bo co ny s gip qu v xc nh cht lng v gi ca cc sn phm bn trong chu k khai thu v cho php qu v tnh s thu bn hng b sung cn n. Bo co ny cng s cho qu v mt cch rt tt kim tra xem sn phm no b m ha sai, m sai c sa li khi no, gi ca sn phm , v bao nhiu n v sn phm c bn trong giai on ang bn n. nu qu v pht hin ra l qu v thu l tin n b thu (qu nhiu thu bn hng), mi xem Quy nh 1700, Tin Bi hon Thu Bn hng.

Phc tho Chung cc Bo co, H s v Quy trnh Dng khi Bo co Bng My Qut in t
L ca hng tp ha qu v phi gi mt bn phc tho chung v cc cch bo co bng my qut in t. Bn phc tho phi bao gm cc lnh vc sau y: 1. Loi v dng h s v bo co pht sinh 2. Bn m t ai chu trch nhim th nghim, bo tr v sa cha h thng qut. Cn ch ra c ngi c thm quyn nhp v/hoc sa i thng tin cha trong Bn K Chnh nh gi c, sn phm v cc m s. 3. Cung cch h thng my qut x l cc hng mc nh phiu thc phm, phiu h gi ca nh sn xut, vic thu mua chai l c v phi sa i trong giao dch bn vi khch hng. 4. nu c (cc) quy v/hoc ca hng ph bn hng, ton b hay mt phn, m khng dng my qut th
THnG 3 nM 2010 | CC CA HnG THC PHM

13

phi c s sch k ton lu d liu bn hng. Cc hng tp ha phi tch ra mt mu i din cho cc v mua hng phi chu thu v khng phi chu thu, nu c yu cu nhm mc ch kim ton.

Phng php t sut mua (cng thc ca ca hng thc phm) Theo phng php ny, qu v tnh doanh thu t thc phm min thu bng cch s dng mt cng thc so snh lng mua cc sn phm thc phm v tt c cc hng ha trong tim. Cng thc ny, iu chnh i vi khon thu doanh thu, cung cp s liu phn trm c p dng cho tng doanh thu thc phm xc nh doanh thu t thc phm c min thu. V d bn di minh ha vic s dng phng php t sut mua, v cho bit lng mua chu thu khng phi thc phm v doanh thu c a vo tnh ton.
nu qu v s dng phng php ny, qu v phi tch chnh xc lng mua ca qu v thnh cc loi sau y: cc sn phm thc phm c min thu, cc hng mc thc phm chu thu, v cc hng mc chu thu khng phi thc phm. tm hiu v tng dng nhp c bit, mi xem: Dng 1 - Mua tp ha phi chu thu Dng 4 - Mua thc phm min thu Dng 1 v 4 - iu chnh cc khon tr bt v h gi

V d v phng php t sut mua

V d sau y cho bit cch cc hng mc mua v doanh thu chu thu khng phi thc phm c a vo tnh ton. 1. Cc hng mc mua thc phm chu thu 2. Cng iu chnh thu doanh thu (8.25%* x Hng mc 1) 3. Hng mc mua thc phm chu thu iu chnh (Hng mc 1 + Hng mc 2) 4. Hng mc mua sn phm thc phm c min thu 5. Tng hng mc mua thc phm k c thu doanh thu (Hng mc 3 + Hng mc 4) 6. T sut mua sn phm thc phm c min thu (Hng mc 4 Hng mc 5 = 75.01%) 7. Tng doanh thu tnh thu doanh thu 8. Doanh thu chu thu khng phi thc phm tnh thu doanh thu (nu doanh thu khng c tch chnh xc, tnh thm phn ph tri chi ph hng ha chu thu khng phi thc phm tnh doanh thu v thm 8.25%* thu doanh thu vo tng** 9. Doanh thu thc phm k c thu doanh thu (Hng mc 7 - Hng mc 8) 10. Doanh thu sn phm thc phm c min thu (Hng mc 6 x Hng mc 9) 11. Doanh thu hng mc chu thu k c thu doanh thu (Hng mc 7 - Hng mc 10) 12. t hng mc chu thu c mua bng tem phiu thc phm (2% tng s tem phiu thc phm c hon i trong thi gian ny, chng hn, 2% x $100,000) 13. Phng thc chu thu k c thu doanh thu (Hng mc 11 - Hng mc 12) 14. Doanh thu tnh thu (.0825/1.0825* x Hng mc 13) 15. Phng thc tnh thu (Hng mc 13 - Hng mc 14) 16. Tin thu phi tr tnh c l (8.25%* x Hng mc 15) $6,488
* S dng t gi thu hin hnh. Chng ti s dng t gi thu 7.25% cho mc ch minh ha. ** iu chnh mt mt nu thch hp - khng c qu 3% tr nhng trng hp c ch ra trong , Cc Phng php Bo co ca Ca hng Tp ha. ng thi cng phi chnh c cc sai lch ln trong kim k.

$40,000 + 3,300 43,300 + 130,000 173,300 254,088

- 31,500 222,588 - 166,963 87,125 - 2,000 85,125 - 6,488 78,637 $6,488

14

CC CA HnG THC PHM | THnG 3 nM 2010

Dng 1Cc hng mc mua thc phm chu thu

a. Sau y l danh sch mt phn ca cc hng mc mua phi c a vo cc hng mc mua thc phm chu thu. Mua bia Mua ru vang Mua thuc l Mua thc ung cha carbonate L ph gi tr ti ch tiu bang California (CRV) tnh cho bia, thc ung p lnh c ru, v thc ung cha carbonate Tt c cc hng mc mua thc phm chu thu khc (xem Ph lc A bit danh sch m rng cc hng mc thc phm chu thu) b. Khng bao gm ni dung sau y vo cc hng mc mua thc phm chu thu: Cc hng mc mua chu thu khng phi thc phm (xem Ph lc B bit danh sch m rng) L ph gi tr ti ch tiu bang California (CRV) i vi thc ung khng chu thu Thnh phn thc phm nu nng Mua cc hng bia r chng ct Ti giy v plastic lm thng ng cc hng mc do ngi bn thc phm bn Mua ti quy thc n vt Mua ti nh hng Mua xng Mua thc n gia sc Mua phn bn nng nghip Mua qua my bn hng t ng Chi ph x l* Chi ph vn chuyn* Chi ph lu kho* Chi ph sn xut*
* nu cc thao tc ny l t thc hin th gi phi c tr t gi mua tp ha v mc ch t l mua; tuy nhin nu qu v dng phng php t l mua sa th cc gi ny c th c bao hm trong cc khon mua tp ha cn c BOE ph chun.

c. Khng a cc thc phm min thu vo khon khai tp ha mua. Xem bn v Dng 4 bn di bit thm thng tin v cc sn phm thc phm c min thu. d. nu qu v nhn c chit khu theo sn lng, tr cp qung co, hoc mt khon gim gi cho hng mc mua ca mnh, qu v phi m bo rng gi mua qu v s dng phn nh chi ph gim. (Mi xem Dng 1 v 4 iu chnh cc khon tr bt v h gi di y.)

Dng 4Hng mc mua sn phm thc phm c min thu

a. Sau y l danh sch mt phn ca cc sn phm thc phm c min thu. Mua tht (khng iu chnh i vi tht vn) Mua nng sn Mua thc n nu sn Mua nguyn liu lm bnh Tt c cc hng mc mua sn phm phm thc phm min thu khc
THnG 3 nM 2010 | CC CA HnG THC PHM

15

b. nu qu v nhn c chit khu theo sn lng, tr cp qung co, hoc mt khon gim gi cho hng mc mua ca mnh, qu v phi m bo rng gi mua qu v s dng phn nh chi ph gim. (Xem bn di, Dng 1 v 4iu Chnh i vi Tr Cp v Gim Gi.)

Dng 1 v 4iu chnh i vi tr cp v gim gi

Khon gim gi tin mt, chit khu theo sn lng, gim gi theo s lng, v tr cp qung co th hin cc khon gim chi ph v phi c s dng gim gi mua mua cc hng mc thc phm chu thu v cc sn phm thc phm c min thu, nu c, tnh t sut. nhng hng mc ny c xc nh bn di: Gim Gi Tin Mt. c s dng cho phng php bo co ny, khon gim gi tin mt c ngha l mt khon gim gi t gi ha n c php m ngi bn thc phm thanh ton ngay. Chit Khu Theo Sn Lng, Gim Gi Theo S Lng. c s dng cho phng php bo co ny, chit khu theo sn lng hoc gim gi theo s lng c ngha l mt khon tr cp hoc gim gi i vi cc hng mc mua da trn s n v c mua hoc bn. Khon chit khu hoc gim gi nh th thng nhn c m khng c bt k rng buc hp ng c th no v pha ngi bn thc phm qung co hoc, c ng mua hng ha. T ny khng bao hm c tc ngi bo tr m hp tc phi li nhun chia cho cc thnh vin theo i hi ca Lut Cng ty mc 12805, hoc cc khon h gi cu thnh s phn phi li nhun cho cc thnh vin hoc c ng. Tr Cp Qung Co. c s dng cho phng php bo co ny, thut ng tr cp qung co c ngha l mt khon tr cp vi bn cht mt khon gim gi cho ngi bn thc phm, da trn s n v c bn hoc mua trong mt khong thi gian khuyn mi. Khon tr cp lin quan trc tip n nhng n v c bn hoc mua mc d chi ph qung co b sung no c th c tnh bi ngi bn thc phm. Thng thng, sn phm s c in trong qung co ca ngi bn thc phm, mc d ngi bn thc phm c th hoc c th khng b rng buc v mt hp ng phi lm nh th. Gi bn l sn phm c th hoc c th khng c gim trong thi gian qung co. Tr cp qung co khng bao gm tr cp trng by hoc chng trnh bun bn khc hoc cc khon thanh ton da trn tha thun cung cp khng gian k hng cho mt gi bn khng lin quan sn lng mua, hoc cc khon tr cp qung co hp tc da trn mt t gi c bn quc gia cho qung co v khng lin quan trc tip n sn lng mua hoc bn. Cc khon tr cp qung co hp tc nhm hon tin cho ngi bn thc phm i vi mt phn chi ph qung co ca h cho mt sn phm hoc cc sn phm c th.

Dng 8Doanh thu chu thu khng phi thc phm

Vic bn v mua cc hng mc chu thu khng phi thc phm chng hn nh cc loi ru mnh chng ct, cc loi thuc men, v dng c dng trong nh phi c gii thch trong tnh ton t sut. nu doanh thu nh th khng c tch chnh xc trong s sch ca qu v, th s tin bn sn phm chu thu s c tnh bng tin vn v tin li cng vi tin thu. Mt khon iu chnh phn hao ht c th c tnh n trong vic tnh ton doanh thu, nu c. Khon iu chnh ny khng th vt qu 3 phn trm chi ph cc hng mc chu thu khng phi thc phm khi s dng phng php t sut mua, ngoi tr c xc nh Mc (d) ca Quy nh 1602.5 v Phng php Khai thu Hng Tp ha.

Phng php tu chnh t sut mua nu qu v khng lm theo quy trnh c trnh by cc trang trc, nhng bo co d trn c s t sut mua khc, qu v ang s dng mt phin bn tu chnh ca phng php t sut mua. V d, nu qu v tnh n chi ph t x l, sn xut, lu kho hoc vn chuyn trong cng thc t sut mua, qu v ang s dng mt phin bn tu chnh.
nu qu v s dng mt phin bn tu chnh, qu v phi xc nh rng phin bn tu chnh khng khai qu s lng thc phm c min thu. S thch hp ca phng php tu chnh c th c th hin bng cch m rng cc hng mc mua chu thu, iu chnh hng tn kho, bn l trong mt thi gian tiu biu hoc tnh ton doanh thu chu thu bng cch thm vo cc hng mc mua chu thu, iu chnh hng tn kho, trong mt

16

CC CA HnG THC PHM | THnG 3 nM 2010

thi gian tiu biu. ngi bn thc phm phi gi s sch y d c th c xc nh bi kim ton, v ghi li phng php t sut mua c iu chnh s dng.

Phng php vn cng lihng ha chu thu y l phng php trong cc khon li nh mc c cng vo gi hng phi chu thu ca qu v, c iu chnh cho hng tn kho tnh ra s hng bn phi chu thu trong chu k khai thu. nhng khon iu chnh c lp cho khon bt gi, h gi, doanh thu theo s lng v doanh thu trng hp. Mt khon iu chnh phn hao ht ln n mt phn trm chi ph hng ha chu thu cng c php nu tht thot c tnh.
Phn trm nhn t ph tri (vn cng li) phi c xc nh bng cch kim tra s hng mua theo tng nhm mt bao gm chu k mua ti thiu mt thng trong vng mt giai on ba nm (v d nh bia, ru vang, cc sn phm giy, thc n cho th vt nui, v vn vn). Phn trm nhn t ph tri hng ha c p dng cho chi ph bn cc hng ha tng ng trong giai on bo co xc nh doanh thu chu thu i vi tng mn hng. L mt th tc thay th, qy v c th p dng phn li trung bnh cho tng nhm hng ho xc nh s bn b chu thu. iu ny s p dng cho ton s vn ca hng chu thu trong giai on bo co. nn lu rng kim tra k hng ( xc nh cc h s nhun li hng ha) s dng cc hng mc mua bao gm mt chu k mua hon chnh, thng l mt thng). H s nhun li c xc nh t kim tra k hng sau c p dng cho gi vn hng ha tng ng trong giai on cn bn mt nm tnh ra h s nhun li tng qut.

V d v ga vn cng tin lI Tnh Doanh Thu Chu Thu Bo Co (qu th 3 nm 20XX)

Gi vn hng chu thu c ghi li Tr i 1% tr cp phn hao ht S vn ca hng ho chu thu c iu chnh Tng s phn li chung (31.59% + 100%)
1

$403,815 4,038 $399,777 x 131.59% $526,067

2

Doanh thu chu thu c tnh (131.59% x $399,777) Khon thu bn hng phi tr tnh c l (8.25% x $526,067)
1 2

$43,401

Mi xem v d trang sau xem minh ha khon li nh mc c tnh nh th no. S dng t gi thu hin hnh. T gi thu 8.25 phn trm c s dng minh ha.

THnG 3 nM 2010 | CC CA HnG THC PHM

17

Tnh Khon Ph Tri Chu Thu Chung (nm kim tra: 20XX)
A Tin Vn Ca Hng Ha Bn Ra c Ghi Li B Cc yu t phn li 1 (MU+100%) C Doanh Thu Chu Thu c Tnh (AxB=C)

Cc Khon Chu Thu Hng Thc Phm

Bia Ru vang Thc ung cha carbonate Thuc l v cc sn phm lin h Cc sn phm giy Thc n cho vt nui X bng v thuc ty Vt dng git qun o Thuc lau chi v sinh nh, sp, v thuc dit cn trng Chi, gi lau, bn chi, v bt bin Cc nhu cu sinh hot ngoi tri (than bnh, nhin liu t, v.v.) Tng Cc Khon Chu Thu Thc Phm Tng Cc Khon Chu Thu Khng Phi Thc Phm Tng Cc Khon Chu Thu Tin Vn Ca S Hng Chu Thu c Tnh Tng Li nhun Phn Li Chung ($405,548 $1,283,926)
1

$105,078 32,438 223,815 100,781 131,931 142,316 125,712 26,101 23,087 7,522 6,519 $ 925,300 + 358,626 $1,283,926

132.49% 2 147.19% 135.50% 112.63% 127.55%

2

$139,218 47,745 303,269 113,510 168,278 176,287 139,477 32,331 29,332 10,475 8,110 $1,168,032 + 521,442 $1,689,474 - $1,283,926 $405,548 31.59%

123.87% 110.95% 123.87%

2

127.05% 139.26% 124.40% 145.40%

Tt c cc s li c iu chnh i vi bt k khon bt gi hoc gim gi v iu chnh gi theo s lng no (v d, thuc l bn theo thng carton). Th nghim k hng dng tnh khon li nh mc cho mn hng ny c minh ha di y.

18

CC CA HnG THC PHM | THnG 3 nM 2010

Giai on Kim Tra K Hng: Thng T 20XX

Kim Tra K Hng v Bia
Ngy thng 4-2-XX 4-2-XX 4-4-XX 4-7-XX 4-7-XX S Ha n 629452 39819 45293B 098757 75923 Ngi bn Lane Distributing Co. national Brewers City Distributors Smythe Brewing Co. Bunkers Brewers Inc. Tng Tin vn Tng Li Nhun Phn li ($644.92 $1,984.90) * mua m cha tr thu. Tin vn $559.64 222.72 553.78 475.66 + 173.10 $1,984.90 Bn L Cha Tnh Thu * $737.20 297.20 737.52 620.11 + 237.79 $2,629.82 - $1,984.90 $644.92 32.49%

Kim Tra K Hng v Sn Phm Giy

Ngy thng 4-3-XX 4-3-XX 4-5-XX 4-8-XX 4-8-XX S Ha n 123276 B30031 191156 42445A 19416 Ngi bn Monsanto-Pacific, Inc. Value-Line Products Lunch-A-Bunch Fawcett and Son M. I. Green Paper Co. M T Chung Khn giy Tm giy, khn n Ti Khn Giy bc Tng Tin vn Tng Li Nhun Phn li ($980.39 $3,558.85) Tin vn $962.59 514.29 396.31 1,204.14 + 481.52 $3,558.85 Bn L Cha Tnh Thu $1,152.80 696.50 504.35 1,584.45 + 601.14 $4,539.24 - $3,558.85 $980.39 27.55%

Kim Tra K Hng v Vt Dng Git Qun o

Ngy thng 4-3-XX 4-4-XX 4-7-XX 4-8-XX 4-8-XX S Ha n 314652 B92845 1-22958 496372 A19485 Ngi bn Silver Seal Products Lewis and Final Columbia Laundry Prod. Arnile and Co. Goldfard and Hubbard M T Chung Cht ty trng Ammonia Bt h Cht Lm Mm nc Thuc chi ra Tng Tin vn Tng Li Nhun Phn li ($261.14 $1,094.15) Tin vn $192.23 262.01 268.92 180.47 + 190.52 $1,094.15 Bn L Cha Tnh Thu $224.96 330.29 324.42 234.87 + 240.75 $1,355.29 - $1,094.15 $261.14 23.87%
19

THnG 3 nM 2010 | CC CA HnG THC PHM

Phng php hng tn kho bn l Phng php ny ni chung ch thch hp cho ca hng thc phm ln. Phng thc ny thch hp nht dnh cho ngi bn thc phm c cc kh nng thit b x l d liu t ng.
y l mt phng php kim sot s sch k khai bng s hng tn kho v thu mua di dng bn l. Khi nhn c ha n mua, hng ha c tch theo sn phm thc phm min thu v cc hng mc chu thu v c lp gi v ghi li gi tr bn l. Tng s tin bn l trong giai on bo co, c iu chnh k khai gi bn l v c tch theo sn phm thc phm min thu v cc hng mc chu thu, th hin doanh thu min thu v chu thu c c tnh trong giai on bo co. nhng khon iu chnh c lp cho khon bt gi, h gi, doanh thu theo s lng v doanh thu trng hp. Mt khon iu chnh phn hao ht ln n mt phn trm chi ph hng ha chu thu cng c php nu tht thot c tnh. Additional information on the retail inventory method is included in Regulation 1602.5, Reporting Methods for Grocers.

Cc phng php khc

Thu doanh thu ti my tnh tin Thu doanh thu ti my tnh tin c chuyn thnh tin bn chu thu xc nh doanh thu chu thu trong giai on bo co. Vic s dng phng php ny thng khng thnh cng lm v mt vi yu t. V d:
nhn vin tnh tin c th khng c cung cp thng tin y v tnh chu thu ca tt c cc hng mc c bn. nhn vin tnh tin thng lm vic di p lc, c th dn n li trong vic phn loi hng mc hoc li v s tin thu c cng vo. i khi c bin php kinh doanh bn nhng loi hng ha nht nh, chng hn nh thuc l v sn phm thuc l, gi tnh thu. V phng php ny d c nhiu sai st, n khng c khuyn ngh s dng lm phng php bo co.

Tnh ton khon chu thu Phng php ny tng t vi phng php tnh thu doanh thu ti my tnh tin. Tuy nhin, theo phng php ny s tin doanh thu chu thu c ghi li trn mt kha ring bit ca my tnh tin xc nh doanh thu chu thu trong giai on bo co. Ging nh tnh ton thu doanh thu ti my tnh tin, phng php ny d c nhiu sai st v khng c khuyn ngh s dng lm phng php bo co. c on Cc phng php sau y khai thu da trn c on khng c khuyn ngh:
c on da trn thu c bo co mt giai on trc y c on da trn t sut doanh thu chu thu trn tng doanh thu trong mt giai on trc y c on da trn vic p dng phn li khng c cn c hoc da trn cc phng php khc khng c BOE chp thun

Cc khon khu tr Cc khon khu tr phi c tnh i vi tng doanh thu t doanh thu ca hng ha min thu. Hng ha min thu thng thng c bn cc ca hng thc phm l doanh thu t sn phm thc phm khng b nh thu. h tr khon khu tr i vi doanh thu min thu thc phm, tt c cc hng mc mua sn phm thc phm phi c tch ra khi cc hng mc chu thu trong s sch ca qu v.
Khi khai bo mt khon khu tr, hy m bo rng n thc s c min thu v qu v a s tin vo tng doanh thu c bo co. m bo gi li ti liu h tr cho khon khu r .

20

CC CA HnG THC PHM | THnG 3 nM 2010

Tht thot Phn hao ht (tht thot khng c gii thch)

Khi tht thot chng hn nh h hng, v, mt cp, v vn vn xy ra, ngi bn thc phm c th, v mc ch bo co, iu chnh ln n 1 phn trm s vn hng ha chu thu khi s dng phng php k khai bn l hng tn kho hoc phng php tnh li. Mt khon iu chnh ln n 3 phn trm tin vn cc hng mc chu thu khng phi thc phm c th c lp khi s dng phng php t sut mua bo co. Mt khon iu chnh cho phn hao ht khng c php trong mi trng hp; vic s dng ny c hn ch cc phng php bo co lin quan n phng php tnh li hoc m rng hng mc mua bn l. V d, theo phng php bo co t sut mua, mt khon iu chnh cho phn hao ht s khng c php nu doanh s cc hng mc chu thu khng phi thc phm ca qu v da trn doanh s thc, ch khng phi da trn phn ph tri hoc m rng hng mc mua chu thu khng phi thc phm bn l, v phn hao ht c phn nh trong tng doanh thu c ghi li.

Cp, trm, n cp trong ca hng

nhng tht thot vt qu tht thot cho php i vi phn hao ht phi c h tr bng hnh thc chng minh tht thot c th no . Bng chng c th dng mt bo co ca mt c quan t nhn c thu ghi li tht thot, mt bo co ca cnh st, n yu cu bo him, hoc bng chng ti liu khc. Cng nh phn hao ht, cc khon khu tr cho cp, trm, n cp ti ca hng s khng thch hp nu qu v bo co doanh thu chu thu da trn doanh thu thc. Ghi ch: Cc v cp tin mt khng c khu tr v thu c tnh theo doanh thu. Qu v vn chu trch nhim ng th trn doanh thu chu thu mt cch bnh thng bt k c tht thot trong qu trnh bn hng.

N kh i
nu mt ngn phiu qu v chp nhn lm khon thanh ton cho mt mn hng c ngn hng tr li khng thanh ton, c pht hin l khng th thu tin, v b loi b khi thu li tc, qu v c th khu tr n kh i ny t tin ca cc hng mc chu thu. nu lc ban u gm c c cc hng mc chu thu ln min thu, qu v c th xc nh s tin cc hng mc chu thu bng cch p dng t sut tng doanh thu chu thu trong giai on bo co trn tng doanh thu ca qu v trong giai on bo co. Khi mt ngn phiu c tr tin vt qu tng doanh thu, khon tha ra so vi s tin bn hng khng c khu tr di dng n kh i. Trong trng hp , s tin bn hng phi c ghi trn ngn phiu. nhiu khi, s tin n kh i hoc ngn phiu kh c thanh ton sau c thu li t khch hng. nu vic thu li c thc hin sau khi mt khon khu tr c khai, th phn trc y c khaidi dng mt khon khu tr phi c bo co l doanh thu chu thu b sung. Qu v khng duc khu tr bt c mi ph tn no trong vic do n v qy v cng khng dc khu tr bt c phn n no d do la dc v s tin na dc dng d tr cng cho ngi di n. Trong trng hp t gi thu thay i t thi gian bn hng, s tin khu tr n kh i phi c iu chnh tun theo t gi thu c hiu lc vo thi im khon khu tr c thc hin. Xin mi xem Quy nh 1642, Cc Khon N Xu.

Ti cn gi h s kinh doanh ca ti trong bao lu? Qu v cn gi h s trong t nht bn nm tr khi chng ti c vn bn r rng cho php qu v hy n i trc thi hn .
Ngoi l: Cc giy t thuc cc k khai thu trc 1 thng 1 nm 2003 c th thuc mt quy ch khc c gii hn di hn nu qu v khng tham gia Chng trnh n x Thu 2005. Qu v phi gi cc giy t trong t nht 10 nm.

THnG 3 nM 2010 | CC CA HnG THC PHM

21

nu c kim ton, qu v phi gi mi h s ca ton b chu k kim ton cho n khi kim ton xong, cho d iu c ngha l phi gi h s trn 4 nm. ngoi ra nu qu v c tranh chp vi chng ti v s tin thu qu v cn n th qu v phi gi cc h s lin quan cho n khi gii quyt xong tranh chp. V d nu qu v khng ngh kt qu kim ton hoc mt quyt nh khc (lp ha n), hoc qu v np n i hon thu th qu v phi gi h s khi v vic cha gii quyt xong. tm hiu thm, qu v c th ly mt bn n phm 116, H s Thu Bn v S dng hng ha, hoc Quy nh 1698, Cc H s t trang web ca chng ti hoc gi n Ban Thng tin cho ngi Tr thu ca chng ti.

22

CC CA HnG THC PHM | THnG 3 nM 2010

 BIT THM THnG TIn

ly thm thng tin hoc hi han v cch p dng Lut Thu Bn v S dng Hng ha trong hot ng kinh doanh ca qu v, xin mi tn dng cc ngun di y. INTERNET www.boe.ca.gov
Qu v c th ng nhp vo trang web ca chng ti ly thm thng tin - nh cc lut, quy nh, cc mu khai, n phm v hng dn v chnh sch - gip qu v hiu cch p dng lut cho doanh nghip ca mnh. Qu v cng c th kim tra s giy php bn hng trn trang web ca BOE (hy tm Verify a Permit/License) hoc gi ti dch v xc minh t ng min ph ca chng ti s 888-225-5263. C cc phin bn a ng ca cc n phm bng ting Trung, Triu tin, Ty ban nha v ting Vit trn trang web ca chng ti ti www.boe.ca.gov. Mt ngun khc cng tt - nht l cho cc c s ang khi nghip - l Trung tm Dch v Thu California www.taxes.ca.gov.

BAN THNG TIN CHO NGI TR THU 800-400-7115 TDD/TTY 800-735-2929

Cc i din ban dch v khch hng c mt vo cc ngy trong tun t 8 gi sng n 5 gi chiu (gi Pacific) tr cc ngy ngh ca tiu bang. ngoi ting Anh, chng ti cn c h tr c cho cc th ting khc.

CC VN PHNG A PHNG
Thnh ph Bakersfield Culver City El Centro Fresno Irvine norwalk Oakland Rancho Mirage Redding Riverside Sacramento Salinas San Diego San Francisco San Jose San Marcos Santa Rosa Suisun City Van nuys Ventura West Covina S vng gi th 661 310 760 559 949 562 510 760 530 951 916 831 619 415 408 760 707 707 818 805 626 S 395-2880 342-1000 352-3431 440-5330 440-3473 466-1694 622-4100 770-4828 224-4729 680-6400 227-6700 443-3003 525-4526 356-6600 277-1231 510-5850 576-2100 428-2041 904-2300 677-2700 480-7200

DCH V FAX LI
Dch v fax li ca chng ti, cho php qu v t cc mu n v n phm chn, kh dng 24 gi mt ngy. Hy gi 800-400-7115 v chn fax. Chng ti s fax lI cho qy v trong vng 24 gi.

BN TIN V THU
Bn tin Thng tin Thu (Tax Information Bulletin - TIB) ra hng qu c cc bi v cch p dng lut vo tng loi giao dch c th, cc thng bo v cc n phm mi v sa i, v cc bi khc v cc vn c quan tm. Qu v c th xem s TIB mi hoc cc s c trn trang web ca chng ti ti www.boe.ca.gov/news/tibcont.htm. Hy ng k vo danh sch cp nht qua email ca BOE c thng bo mi khi s mi nht ca TIB c ng trn trang web ca chng ti.

CC LP HC V HI THO MIN PH
a s cc vn phng s ti ca chng ti khp tiu bang t chc cc lp hc c s v thu bn v s dng hng ha trong mt s lp c ging bng cc th ting khc. Xin mi xem Mc Thu Bn v S dng Hng ha trn trang www.boe.ca.gov bit danh sch cc lp v a im. Qu v c th gi cho cc vn phng s ti ca chng ti hi v cc lp hc. Chng ti cng t chc lp Thu Bn v S dng C s trc tuyn cho qu v truy cp trn trang web ca chng ti bt k lc no.

THNG BO THU BNG VN BN

t bo v, tt nht l xin li khuyn v thu bng vn bn. Qu v c th thot c cc chi ph thu, pht hoc tin li nh vo cc giao dch nu chng ti xc nh c l chng ti cho qu v li khuyn sai bng vn bn v giao dch v qu v da mt cch c l vo li khuyn nn khng tr ng s thu. c min ti theo cch ny, cn c giy xin li khuyn, trong ni r ngi tr thu no xin li khuyn , v m t y cc d kin v hon cnh ca giao dch . Qu v c th gi yu cu ca qu v t trang web: www.boe.ca.gov/info/email.html ca chng ti. Email c m ha l cch an ton v chc chn chng ta truyn thng tin bo mt qua ng in t. Trn trang web ca chng ti c hng dn cch ng k v nhn email m ha. Qu v cng c th gi yu cu ca mnh qua th n: Audit and Information Section, MIC:44, State Board of Equalization, P.O. Box 942879, Sacramento, CA 94279-0044.

Cc Vn Phng ngoi Tiu Bang Chicago, IL Houston, TX new York, nY Sacramento, CA 312 281 212 916 201-5300 531-3450 697-4680 227-6600

BNH VC QUYN CA NGI NG THU

nu qu v mun bit thm v cc quyn ngi tr thu ca mnh hoc nu qu v cha gii quyt c vn no qua cc knh thng thng (chng hn nh ni chuyn vi cp trn) th xin mi xem n phm 70, Tm hiu Cc Quyn ca Ngi Tr Thu Califirnia ca Qu v, hoc lin h vi Vn phng Lut s v Quyn ca ngi tr thu nh gip s 916-324-2798 (s my min thu ca h l 888-324-2798). S fax ca h l 916-323-3319. nu mun qu v c th vit th ti: Taxpayers Rights Advocate, MIC:70; State Board of Equalization; P.O. Box 942879; Sacramento, CA 94279-0070.
THnG 3 nM 2010 | CC CA HnG THC PHM

23

Cc Quy ch v n phm
Danh mc thay i mi ln xut bn Di y l cc quy nh v n phm qu v c th quan tm. Cc ch ci C, F, K, S, hoc V bn mi n phm c ngha l c n phm bng ting Trung (C), Farsi (F), Hn (K), Ty ban nha (S) hoc Vit (V). C bn in y cc quy nh v n phm v thu bn v s dng hng ha trn trang web ca BOE. Cc quy nh 1602 Cc Sn Phm Thc Phm 1602.5 Cc Phng Php khai thu dnh cho Ngi Bn Thc Phm 1603 Doanh Thu Chu Thu t Cc Sn Phm Thc Phm 1669 Trin Lm, Trng By, v S Dng Ti Sn c Gi LTng Qut 1698 S sch 1700 Khon Hon Thu Doanh Thu Cc n Phm 17 Cc Th Tc Khng Ngh Thu Doanh Thu v S Dng v Thu c Bit (S) 22 Ngnh Nh hng n Ung (K, S) 24 Cc Ca hng Bn Ru 27 Cc Hiu Thuc 44 Cc loi Thu Qun (S) 51 Ch dn ca Board of Equalization ti cc Ngun v Cc Sn phm v Dch v Min ph (C, K, S, V) 58A Cch Kim Tra v diu chnh S Sch Ca qu v 61 Thu Doanh Thu v Tiu Th: Min Thu v Ngoi L 70 Hiu Quyn Li Ca Qu V vi t cch Ngi ng Thu tiu bang California (C, K, S, V) 73 Giy Php Bn Hng California ca Bn (C, F, K, S, V) 74 ng Giy Php Bn Hng Ca qu v (C, S) 75 Tin Li v Tin Pht 76 Kim ton (F,K,S) 103 Doanh S Bn Li (S) 110 Khi Nim Cn Bn v Thu Tiu Th California (S) 113 Phiu Gim Gi v Thu doanh thu (S) 116 S Sch Thu Doanh Thu v Tiu Th 118 Bn n Bng My Bn hng (S)

24

CC CA HnG THC PHM | THnG 3 nM 2010

PH LC: PHn LOI CC Sn PHM C Bn BI CC CA HnG THC PHM

Cc sn phm c lit k trong chng ny c chia thnh cc loi sau y: A. Cc Hng Mc Thc Phm Chu Thu B. Cc Hng Mc Chu Thu Khng Phi Thc Phm nu qu v c bt k thc mc no lin quan n tnh chu thu ca mt mt hng, vui lng gi cho Ban Thng tin cho ngi Tr Thu.

A. V d cc mn hng tp ha phi chu thu

Ammonia Bn chi chai Bia Bnh xt (rng) Bng n trn v cu ch Bt (ty) Bt bin Bt Hgit qun o Cht b sung hoc b tr ch n ung (cht ph gia) Cht nh bng g Cht kh mi (thuc xt phng) Cht lm bng bc Cht lm mm nc (git ) Cht to mu Cht ty gch Cht ty gh salon Cht ty r st Cht ty sp Cht ty trnggit qun o Chi Chi qut bi Dim qut n bng plastic chi ni Giy bc Giy bnh nng xp Giy sp Giy v sinh Gi lau sn, cn lau sn Gi ra chn Ht thc n cho chim Ko bc h chng acid Khn giy Kleenex Khn giy, ng ht Khn mt Khn tri bngiy Kim qun o Kotex, Tampax, Coets, Fems L ng v np Mui lm kem Mui lm mm nc nn nhin liunu n, si nc Thuc xt, thuc c, bom dit cn trng Phim plastic (chng hn nh Saran Wrap, v.v.) Rolaids Ru vang Sp sn nh v cht thoa sn nh Tch, a, khn n, khn tri bn bng giy Tm ty Tm xa rng Than bnh, xng hp qut Thit b chng su bmmi loi Thc n cho chim (thc phm) Thc n cho mo Thc n cho th vt nui trong nh Thc ung cha carbonate Thuc ho Thuc l Thuc lm sch ht nc (Drano, v.v.) Thuc lm sch v nh bng (gia dng) Thuc lau knh Thuc nhumqun o Ti ng rc Ti sandwich Tin tra V p rui V d v cc hng mc thc phm chu thu (tip theo) X bng v thuc ty Xng hp qut Thuc hnh thoi (tm dc phm) X g
THnG 3 nM 2010 | CC CA HnG THC PHM

25

B. V d v cc hng mc chu thu khng phi thc phm

Bng dnh Bng keo Bt tm Bt ch, bt, v mc Cc loi thuc lau chi Cc sn phm in Cc sn phm to kiu tc Cc sn phm thuc men Camera Cht kh mi (c th) Cht ty, nh bng, xp xe hi Ch n dc Dao co ru Dy giy v thuc nh bng giy Dy thun n pin a bc chi ng phn cho vt nui D dng v thit b cho vt nui (khng phi thc phm) g s thy tinh Dng c Dng c dng trong nh Dng c v vt dng lm vn Dc phm cho vt nui Gng tay Hng chng ct Bia ru Hng nng tri v lm vn Hng th thao Ht ging hoa v cy trng trong vn Hoa Hp qut Kem nh rng Kem v thuc thoa co ru Knh mt Li dao co My mc gia dng, xe hi M phm nhin liu v du nht (k c du diesel, m, v.v.) ni v cho nc chng acid Phn (mt hoc c th) Phn bn Phim Ph kinxe hi Pin Baby oilxe hi, n pin Qun o Sch Sch V Sng T (bng vi hoc dng mt ln) Thuc gi u v nc sc ming Thuc nhum tc Thuc thoa v kem chng nng Vn phng phm Vt dng cho hc sinh V iu dng Xng nhai cho ch

26

CC CA HnG THC PHM | THnG 3 nM 2010

StatE boarD oF EqualiZation 450 n StrEEt SacraMEnto, caliFornia A CH Bu CHnH: P.o. box 942879 SacraMEnto, ca 94279-0001