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Doanh Thu Thuần Là Gì? Công Thức Tính Tổng Doanh Thu Thuần Chuẩn

Doanh thu thuần là gì? Nếu bạn đang là nhà phân phối hoặc đại lý của một mặt hàng thì việc biết những thông tin về doanh thu thuần vô cùng quan trọng bởi nó ảnh hưởng trực tiếp đến thành bại trọng kinh doanh. Để giúp các bạn giải quyết vấn đề này, mời các bạn tham khảo bài viết dưới đây của VNCash24h nhé! 

Doanh Thu Thuần Là Gì?

Doanh thu thuần có tên tiếng anh là Net Revenue, hiểu đơn giản thì đây là khoản doanh thu thực, doanh thu bán hàng hóa sản phẩm khi không có sự cộng thêm của các khoản thuế, hay các khoản giảm trừ doanh thu khác. Chúng ta có thể hiểu rõ hơn về Doanh thu thuần qua ví dụ mua hàng dưới đây:
Dựa vào hoá đơn mua hàng bên trên ta thấy được nội dung mua hàng như sau:
Đinh tán phi 24, số lượng 1 chiếc, đơn giá 5.000 VNĐ/ chiếc
Đinh tán phi 30, số lượng 1 chiếc, đơn giá 40.000 VNĐ/ chiếc
Doanh thu thuần của hóa đơn này được tính: 1 x 5.000 + 1 x 40.000 = 45.000 VNĐ
Tuy nhiên có thể thấy rằng có 2 chiết khấu trên hoá đơn, cụ thể:
500 VNĐ cho mặt hàng đinh tán 24
4.000 VNĐ cho mặt hàng đinh tán 30
Cho nên doanh thu thuần của doanh nghiệp còn lại sau cùng sẽ là 40.500 đồng.
Trên đây là định nghĩa cơ bản nhất của doanh thu thuần, ngoài ra nó cũng có những định nghĩa khác, cụ thể như:
Doanh thu thuần là doanh thu bán sản phẩm, hàng hóa, dịch vụ được tạo ra bằng công nghệ được chuyển giao, tính theo phần hóa đơn bán hàng, trừ đi thuế giá trị gia tăng, thuế tiêu thụ đặc biệt, thuế xuất khẩu (nếu có được ghi trong hóa đơn bán hàng).
Doanh thu thuần là doanh thu không kèm thuế (có nghĩa là doanh thu trước thuế thu nhập của doanh nghiệp).
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