{"id":48884,"date":"2026-09-22T15:45:30","date_gmt":"2026-09-22T08:45:30","guid":{"rendered":"https:\/\/lacviet.vn\/?p=48884"},"modified":"2026-09-24T17:29:54","modified_gmt":"2026-09-24T10:29:54","slug":"hach-toan-giam-gia-hang-ban","status":"publish","type":"post","link":"https:\/\/lacviet.vn\/en\/hach-toan-giam-gia-hang-ban\/","title":{"rendered":"H\u1ea1ch to\u00e1n gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n theo Th\u00f4ng t\u01b0 s\u1ed1 99\/2025\/TT-BTC"},"content":{"rendered":"<p style=\"text-align: justify;\"><strong>H\u1ea1ch to\u00e1n gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n<\/strong> l\u00e0 kho\u1ea3n \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 sau khi giao d\u1ecbch \u0111\u00e3 ho\u00e0n t\u1ea5t, \u0111\u01b0\u1ee3c doanh nghi\u1ec7p \u00e1p d\u1ee5ng \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh doanh thu cho ph\u00f9 h\u1ee3p v\u1edbi th\u1ef1c t\u1ebf, ch\u1eb3ng h\u1ea1n khi h\u00e0ng h\u00f3a kh\u00f4ng \u0111\u1ea1t ch\u1ea5t l\u01b0\u1ee3ng, sai quy c\u00e1ch h\u1ee3p \u0111\u1ed3ng, ho\u1eb7c nh\u1eb1m duy tr\u00ec quan h\u1ec7 kh\u00e1ch h\u00e0ng. \u0110\u00e2y l\u00e0 nghi\u1ec7p v\u1ee5 t\u01b0\u1edfng ch\u1eebng \u0111\u01a1n gi\u1ea3n nh\u01b0ng l\u1ea1i c\u00f3 \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn doanh thu, l\u1ee3i nhu\u1eadn v\u00e0 c\u00f4ng n\u1ee3 ph\u1ea3i thu c\u1ee7a doanh nghi\u1ec7p.<\/p>\n<p style=\"text-align: justify;\">Nhi\u1ec1u doanh nghi\u1ec7p v\u1eabn c\u00f2n g\u1eb7p kh\u00f3 kh\u0103n khi nghi\u1ec7p v\u1ee5 gi\u1ea3m gi\u00e1 v\u1ec1 h\u00e0ng b\u00e1n, t\u1eeb vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u00fang th\u1eddi \u0111i\u1ec3m, l\u1ef1a ch\u1ecdn t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n ph\u00f9 h\u1ee3p \u0111\u1ebfn c\u00e1ch ph\u1ea3n \u00e1nh tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. N\u1ebfu th\u1ef1c hi\u1ec7n kh\u00f4ng ch\u00ednh x\u00e1c, doanh nghi\u1ec7p kh\u00f4ng ch\u1ec9 sai l\u1ec7ch k\u1ebft qu\u1ea3 kinh doanh m\u00e0 c\u00f2n c\u00f3 nguy c\u01a1 g\u1eb7p r\u1ee7i ro khi quy\u1ebft to\u00e1n thu\u1ebf.<\/p>\n<p style=\"text-align: justify;\">Do \u0111\u00f3, vi\u1ec7c n\u1eafm v\u1eefng quy \u0111\u1ecbnh ph\u00e1p l\u00fd, nguy\u00ean t\u1eafc h\u1ea1ch to\u00e1n c\u0169ng nh\u01b0 c\u00e1c b\u01b0\u1edbc ghi nh\u1eadn gi\u1ea3m tr\u1eeb doanh thu theo chu\u1ea9n Th\u00f4ng t\u01b0 200\/133 l\u00e0 y\u1ebfu t\u1ed1 quan tr\u1ecdng gi\u00fap doanh nghi\u1ec7p \u0111\u1ea3m b\u1ea3o minh b\u1ea1ch, qu\u1ea3n l\u00fd doanh thu \u2013 c\u00f4ng n\u1ee3 hi\u1ec7u qu\u1ea3, \u0111\u1ed3ng th\u1eddi t\u1ed1i \u01b0u h\u00f3a l\u1ee3i nhu\u1eadn. C\u00f9ng <a href=\"https:\/\/lacviet.vn\/\">L\u1ea1c Vi\u1ec7t<\/a> t\u00ecm hi\u1ec3u chi ti\u1ebft c\u00e1ch h\u1ea1ch to\u00e1n, v\u00ed d\u1ee5 minh h\u1ecda c\u1ee5 th\u1ec3 v\u00e0 l\u01b0u \u00fd th\u1ef1c ti\u1ec5n \u0111\u1ec3 doanh nghi\u1ec7p v\u1eadn h\u00e0nh \u0111\u00fang chu\u1ea9n.<\/p>\n<h2 style=\"text-align: justify;\">1. T\u1ed5ng quan v\u1ec1 nghi\u1ec7p v\u1ee5 gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n trong doanh nghi\u1ec7p<\/h2>\n<h3 style=\"text-align: justify;\">1.1. H\u1ea1ch to\u00e1n gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n l\u00e0 g\u00ec?<\/h3>\n<p style=\"text-align: justify;\">H\u1ea1ch to\u00e1n gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n l\u00e0 qu\u00e1 tr\u00ecnh ghi nh\u1eadn kho\u1ea3n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m tr\u1eeb m\u00e0 doanh nghi\u1ec7p (b\u00ean b\u00e1n) ch\u1ea5p thu\u1eadn th\u1ef1c hi\u1ec7n v\u00e0o gi\u00e1 b\u00e1n ni\u00eam y\u1ebft ho\u1eb7c t\u1ed5ng gi\u00e1 tr\u1ecb h\u00f3a \u0111\u01a1n c\u1ee7a s\u1ea3n ph\u1ea9m ho\u1eb7c d\u1ecbch v\u1ee5 \u0111\u00e3 b\u00e1n cho kh\u00e1ch h\u00e0ng (b\u00ean mua).<\/p>\n<p style=\"text-align: justify;\">\u0110i\u1ec3m m\u1ea5u ch\u1ed1t \u0111\u1ec3 ph\u00e2n bi\u1ec7t v\u1edbi chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i (gi\u1ea3m tr\u1eeb ngay khi b\u00e1n) l\u00e0: Chi\u1ebft kh\u1ea5u h\u00e0ng b\u00e1n ch\u1ec9 ph\u00e1t sinh sau khi giao d\u1ecbch b\u00e1n h\u00e0ng \u0111\u00e3 ho\u00e0n t\u1ea5t, h\u00e0ng \u0111\u00e3 \u0111\u01b0\u1ee3c chuy\u1ec3n giao, doanh thu \u0111\u00e3 \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0 h\u00f3a \u0111\u01a1n \u0111\u00e3 \u0111\u01b0\u1ee3c xu\u1ea5t.<\/p>\n<p style=\"text-align: justify;\">Kho\u1ea3n gi\u1ea3m gi\u00e1 n\u00e0y th\u01b0\u1eddng x\u1ea3y ra trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">H\u00e0ng h\u00f3a kh\u00f4ng \u0111\u1ea1t ti\u00eau chu\u1ea9n ch\u1ea5t l\u01b0\u1ee3ng: S\u1ea3n ph\u1ea9m b\u1ecb ph\u00e1t hi\u1ec7n k\u00e9m ph\u1ea9m ch\u1ea5t, c\u00f3 l\u1ed7i k\u1ef9 thu\u1eadt, b\u1ecb h\u01b0 h\u1ecfng trong qu\u00e1 tr\u00ecnh v\u1eadn chuy\u1ec3n, ho\u1eb7c \u0111\u00e3 l\u1ed7i th\u1eddi so v\u1edbi y\u00eau c\u1ea7u c\u1ee7a th\u1ecb tr\u01b0\u1eddng.<\/li>\n<li aria-level=\"1\">Sai l\u1ec7ch so v\u1edbi h\u1ee3p \u0111\u1ed3ng: H\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c giao kh\u00f4ng \u0111\u00fang quy c\u00e1ch, m\u1eabu m\u00e3, ho\u1eb7c s\u1ed1 l\u01b0\u1ee3ng nh\u01b0 \u0111\u00e3 th\u1ecfa thu\u1eadn ban \u0111\u1ea7u trong h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf.<\/li>\n<li aria-level=\"1\">K\u00edch th\u00edch ti\u00eau th\u1ee5\/Thanh l\u00fd h\u00e0ng t\u1ed3n: Doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng \u0111\u01b0a ra ch\u00ednh s\u00e1ch gi\u1ea3m gi\u00e1 sau b\u00e1n h\u00e0ng \u0111\u1ec3 khuy\u1ebfn kh\u00edch kh\u00e1ch h\u00e0ng ti\u1ebfp t\u1ee5c mua h\u00e0ng trong t\u01b0\u01a1ng lai, ho\u1eb7c \u0111\u1ec3 thanh l\u00fd nhanh ch\u00f3ng l\u01b0\u1ee3ng h\u00e0ng t\u1ed3n kho l\u1edbn m\u00e0 kh\u00f4ng c\u1ea7n ph\u1ea3i th\u1ef1c hi\u1ec7n nghi\u1ec7p v\u1ee5 tr\u1ea3 l\u1ea1i h\u00e0ng.<\/li>\n<li aria-level=\"1\">Gi\u1eef m\u1ed1i quan h\u1ec7 kh\u00e1ch h\u00e0ng: L\u00e0 m\u1ed9t \u0111\u1ed9ng th\u00e1i thi\u1ec7n ch\u00ed \u0111\u1ec3 b\u00f9 \u0111\u1eafp cho s\u1ef1 kh\u00f4ng h\u00e0i l\u00f2ng c\u1ee7a kh\u00e1ch h\u00e0ng, t\u1eeb \u0111\u00f3 duy tr\u00ec l\u00f2ng trung th\u00e0nh v\u00e0 quan h\u1ec7 kinh doanh l\u00e2u d\u00e0i.<\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\">1.2. Vai tr\u00f2 c\u1ee7a nghi\u1ec7p v\u1ee5 b\u00ean b\u00e1n l\u1eabn l\u1ee3i \u00edch c\u1ee7a b\u00ean mua.<\/h3>\n<p style=\"text-align: justify;\">\u0110\u1ed1i v\u1edbi b\u00ean b\u00e1n (Doanh nghi\u1ec7p): H\u1ea1ch to\u00e1n n\u00e0y ho\u1ea1t \u0111\u1ed9ng nh\u01b0 m\u1ed9t c\u00f4ng c\u1ee5 qu\u1ea3n l\u00fd r\u1ee7i ro nh\u1eb1m duy tr\u00ec quan h\u1ec7 kh\u00e1ch h\u00e0ng quan tr\u1ecdng.<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">Qu\u1ea3n l\u00fd r\u1ee7i ro v\u00e0 gi\u1ea3i quy\u1ebft ch\u1ea5t l\u01b0\u1ee3ng h\u00e0ng h\u00f3a: Gi\u00fap x\u1eed l\u00fd nhanh c\u00e1c l\u00f4 h\u00e0ng l\u1ed7i, k\u00e9m ph\u1ea9m ch\u1ea5t m\u00e0 kh\u00f4ng ph\u1ea3i tr\u1ea3 h\u00e0ng, ti\u1ebft ki\u1ec7m chi ph\u00ed v\u1eadn chuy\u1ec3n v\u00e0 t\u00e1i ch\u1ebf.<\/li>\n<li aria-level=\"1\">Duy tr\u00ec kh\u00e1ch h\u00e0ng: Th\u1ec3 hi\u1ec7n thi\u1ec7n ch\u00ed, gi\u1eef ch\u00e2n kh\u00e1ch h\u00e0ng chi\u1ebfn l\u01b0\u1ee3c v\u00e0 c\u1ee7ng c\u1ed1 ni\u1ec1m tin l\u00e2u d\u00e0i.<\/li>\n<li aria-level=\"1\">X\u00e1c \u0111\u1ecbnh doanh thu thu\u1ea7n ch\u00ednh x\u00e1c: Gi\u1ea3m gi\u00e1 l\u00e0 kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu, gi\u00fap ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb th\u1ef1c t\u1ebf giao d\u1ecbch v\u00e0 \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 kinh doanh.<\/li>\n<li aria-level=\"1\">H\u1ed7 tr\u1ee3 qu\u1ea3n l\u00fd t\u1ed3n kho: Khuy\u1ebfn kh\u00edch kh\u00e1ch h\u00e0ng gi\u1eef l\u1ea1i h\u00e0ng t\u1ed3n, t\u1ed1i \u01b0u h\u00f3a kho m\u00e0 kh\u00f4ng c\u1ea7n thanh l\u00fd g\u1ea5p.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">H\u1ea1ch to\u00e1n gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n \u0111\u1ed1i v\u1edbi b\u00ean mua (Kh\u00e1ch h\u00e0ng): Vai tr\u00f2 \u0111\u1ed1i v\u1edbi b\u00ean mua l\u00e0 nh\u1eadn \u0111\u01b0\u1ee3c l\u1ee3i \u00edch kinh t\u1ebf c\u00f9ng s\u1ef1 linh ho\u1ea1t trong qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n.<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">Gi\u1ea3m chi ph\u00ed mua h\u00e0ng: Gi\u1ea3m t\u1ed5ng gi\u00e1 tr\u1ecb thanh to\u00e1n, c\u1ea3i thi\u1ec7n bi\u00ean l\u1ee3i nhu\u1eadn ho\u1eb7c t\u1ed1i \u01b0u chi ph\u00ed s\u1ea3n xu\u1ea5t.<\/li>\n<li aria-level=\"1\">\u0110i\u1ec1u ch\u1ec9nh gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho: C\u0103n c\u1ee9 gi\u1ea3m gi\u00e1 gi\u00fap ph\u1ea3n \u00e1nh ch\u00ednh x\u00e1c chi ph\u00ed th\u1ef1c t\u1ebf tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/li>\n<li aria-level=\"1\">\u0110\u1ea3m b\u1ea3o ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c: Gi\u1eef \u1ed5n \u0111\u1ecbnh chu\u1ed7i cung \u1ee9ng v\u00e0 s\u1ea3n xu\u1ea5t m\u00e0 kh\u00f4ng b\u1ecb gi\u00e1n \u0111o\u1ea1n nh\u1edd l\u00f4 h\u00e0ng v\u1eabn s\u1eed d\u1ee5ng \u0111\u01b0\u1ee3c v\u1edbi gi\u00e1 \u0111\u00e3 \u0111i\u1ec1u ch\u1ec9nh.<\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\">2. Quy \u0111\u1ecbnh v\u1ec1 gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n trong doanh nghi\u1ec7p<\/h2>\n<h3 style=\"text-align: justify;\">2.1. Quy \u0111\u1ecbnh ph\u00e1p l\u00fd hi\u1ec7n h\u00e0nh<\/h3>\n<p style=\"text-align: justify;\">Vi\u1ec7c x\u1eed l\u00fd c\u00e1c nghi\u1ec7p v\u1ee5 gi\u1ea3m tr\u1eeb h\u00e0ng b\u00e1n t\u1ea1i Vi\u1ec7t Nam ph\u1ea3i tu\u00e2n th\u1ee7 nghi\u00eam ng\u1eb7t c\u00e1c quy \u0111\u1ecbnh c\u1ee7a b\u1ed9 t\u00e0i ch\u00ednh, \u0111\u01b0\u1ee3c c\u1ee5 th\u1ec3 h\u00f3a trong c\u00e1c v\u0103n b\u1ea3n sau:<\/p>\n<ul>\n<li><span style=\"font-weight: 400;\"><a href=\"https:\/\/congbao.chinhphu.vn\/van-ban\/thong-tu-so-99-2025-tt-btc-46529.htm\" target=\"_blank\" rel=\"nofollow noopener\">Th\u00f4ng t\u01b0 s\u1ed1 99\/2025\/TT-BTC<\/a> ng\u00e0y 27\/10\/2025, hi\u1ec7u l\u1ef1c t\u1eeb 01\/01\/2026, thay th\u1ebf Th\u00f4ng t\u01b0 200\/2014\/TT-BTC. V\u1eabn quy \u0111\u1ecbnh d\u00f9ng TK 521 (C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu) ghi nh\u1eadn gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n, k\u1ebft chuy\u1ec3n v\u00e0o TK 511 cu\u1ed1i k\u1ef3; s\u1ed1 hi\u1ec7u\/k\u1ebft c\u1ea5u TK 521 v\u1ec1 c\u01a1 b\u1ea3n gi\u1eef nguy\u00ean, doanh nghi\u1ec7p t\u1ef1 m\u1edf th\u00eam t\u00e0i kho\u1ea3n chi ti\u1ebft (nh\u01b0 5212) theo nhu c\u1ea7u.<\/span><\/li>\n<li aria-level=\"1\">Ph\u1ea1m vi \u00e1p d\u1ee5ng: Th\u00f4ng t\u01b0 n\u00e0y l\u00e0 chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n c\u01a1 b\u1ea3n, \u00e1p d\u1ee5ng cho c\u00e1c doanh nghi\u1ec7p thu\u1ed9c m\u1ecdi l\u0129nh v\u1ef1c, m\u1ecdi th\u00e0nh ph\u1ea7n kinh t\u1ebf, tr\u1eeb c\u00e1c doanh nghi\u1ec7p si\u00eau nh\u1ecf.<\/li>\n<li aria-level=\"1\">Quy \u0111\u1ecbnh v\u1ec1 h\u1ea1ch to\u00e1n: <span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 <\/span><span style=\"font-weight: 400;\">99\/2025\/TT-BTC<\/span> quy \u0111\u1ecbnh r\u00f5 r\u00e0ng vi\u1ec7c s\u1eed d\u1ee5ng t\u00e0i kho\u1ea3n 521 &#8211; C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu, trong \u0111\u00f3 bao g\u1ed3m c\u1ea3 T\u00e0i kho\u1ea3n 5212 &#8211; Gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n. Theo \u0111\u00f3, kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu ph\u1ea3i \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o b\u00ean n\u1ee3 c\u1ee7a TK 5212 \u0111\u1ed3ng th\u1eddi \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n sang b\u00ean n\u1ee3 c\u1ee7a T\u00e0i kho\u1ea3n 911 &#8211; X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh v\u00e0o cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh doanh thu thu\u1ea7n. \u0110i\u1ec1u n\u00e0y \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch v\u00e0 ch\u00ednh x\u00e1c c\u1ee7a vi\u1ec7c x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/li>\n<li aria-level=\"1\">Th\u00f4ng t\u01b0 <a href=\"https:\/\/vanban.chinhphu.vn\/default.aspx?pageid=27160&amp;docid=186679\" target=\"_blank\" rel=\"nofollow noopener\">133\/2016\/TT-BTC<\/a>\n<ul>\n<li aria-level=\"2\">Ph\u1ea1m vi \u00e1p d\u1ee5ng: \u00c1p d\u1ee5ng cho c\u00e1c doanh nghi\u1ec7p nh\u1ecf &#8211; v\u1eeba.<\/li>\n<li aria-level=\"2\">Quy \u0111\u1ecbnh v\u1ec1 h\u1ea1ch to\u00e1n: Th\u00f4ng t\u01b0 133 c\u0169ng c\u00f3 quy \u0111\u1ecbnh t\u01b0\u01a1ng t\u1ef1 th\u00f4ng t\u01b0 99 v\u1ec1 nguy\u00ean t\u1eafc ghi nh\u1eadn h\u1ea1ch to\u00e1n gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n, tuy nhi\u00ean, doanh nghi\u1ec7p c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng t\u00e0i kho\u1ea3n 511 &#8211; Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 \u0111\u1ec3 theo d\u00f5i chi ti\u1ebft kho\u1ea3n nghi\u1ec7p v\u1ee5 ph\u00e1t sinh trong k\u1ef3 m\u00e0 kh\u00f4ng c\u1ea7n s\u1eed d\u1ee5ng ri\u00eang T\u00e0i kho\u1ea3n 521, nh\u1eb1m \u0111\u01a1n gi\u1ea3n h\u00f3a c\u00f4ng t\u00e1c k\u1ebf to\u00e1n cho doanh nghi\u1ec7p quy m\u00f4 nh\u1ecf h\u01a1n.<\/li>\n<\/ul>\n<\/li>\n<li>Lu\u1eadt thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT) &#8211; C\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn v\u1ec1 h\u00f3a \u0111\u01a1n\n<ul>\n<li>C\u00e1c quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf GTGT c\u0169ng nh\u01b0 h\u00f3a \u0111\u01a1n (nh\u01b0 <span style=\"font-weight: 400;\"><a href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=218689\" target=\"_blank\" rel=\"nofollow noopener\">Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 254\/2026\/N\u0110-CP<\/a> v\u00e0 <a href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=219006&amp;classid=1&amp;orggroupid=4\" target=\"_blank\" rel=\"nofollow noopener\">Th\u00f4ng t\u01b0 s\u1ed1 91\/2026\/TT-BTC<\/a> (hi\u1ec7u l\u1ef1c t\u1eeb 01\/7\/2026): b\u1eaft bu\u1ed9c l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m khi gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n ph\u00e1t sinh sau khi \u0111\u00e3 xu\u1ea5t h\u00f3a \u0111\u01a1n, t\u01b0\u01a1ng t\u1ef1 nguy\u00ean t\u1eafc tr\u01b0\u1edbc \u0111\u00e2y t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP v\u00e0 Th\u00f4ng t\u01b0 78\/2021\/TT-BTC (nay \u0111\u00e3 thay th\u1ebf)<\/span>). chi ph\u1ed1i c\u00e1ch th\u1ee9c b\u00ean b\u00e1n l\u1eadp ch\u1ee9ng t\u1eeb \u0111\u1ec3 h\u1ee3p th\u1ee9c h\u00f3a vi\u1ec7c gi\u1ea3m gi\u00e1.<\/li>\n<li>Khi gi\u1ea3m gi\u00e1 ph\u00e1t sinh sau khi \u0111\u00e3 xu\u1ea5t h\u00f3a \u0111\u01a1n, doanh nghi\u1ec7p b\u1eaft bu\u1ed9c ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m theo quy \u0111\u1ecbnh. H\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh n\u00e0y ph\u1ea3i ghi r\u00f5 s\u1ed1 ti\u1ec1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m (bao g\u1ed3m gi\u1ea3m c\u1ea3 gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a c\u0169ng nh\u01b0 thu\u1ebf GTGT t\u01b0\u01a1ng \u1ee9ng, n\u1ebfu c\u00f3), l\u00fd do \u0111i\u1ec1u ch\u1ec9nh v\u00e0 li\u00ean k\u1ebft v\u1edbi h\u00f3a \u0111\u01a1n g\u1ed1c \u0111\u00e3 l\u1eadp tr\u01b0\u1edbc \u0111\u00f3.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\">2.2. \u0110i\u1ec1u ki\u1ec7n \u0111\u1ec3 kho\u1ea3n gi\u1ea3m gi\u00e1 \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn khi quy\u1ebft to\u00e1n<\/h3>\n<p style=\"text-align: justify;\">\u0110\u1ec3 kho\u1ea3n nghi\u1ec7p v\u1ee5 n\u00e0y \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf ch\u1ea5p nh\u1eadn l\u00e0 m\u1ed9t kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu h\u1ee3p l\u00fd khi t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN) \u2013 t\u1ee9c l\u00e0 \u0111\u01b0\u1ee3c gi\u1ea3m s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p, doanh nghi\u1ec7p c\u1ea7n ph\u1ea3i \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7, ch\u1eb7t ch\u1ebd c\u00e1c \u0111i\u1ec1u ki\u1ec7n v\u1ec1 m\u1eb7t ch\u1ee9ng t\u1eeb, ph\u00e1p l\u00fd v\u00e0 t\u00ednh minh b\u1ea1ch nh\u01b0 sau:<\/p>\n<p style=\"text-align: justify;\">C\u01a1 s\u1edf ph\u00e1p l\u00fd x\u00e1c l\u1eadp m\u1ee9c gi\u1ea3m gi\u00e1: Doanh nghi\u1ec7p ph\u1ea3i c\u00f3 c\u01a1 s\u1edf ph\u00e1p l\u00fd r\u00f5 r\u00e0ng \u0111\u1ec3 ch\u1ee9ng minh vi\u1ec7c gi\u1ea3m gi\u00e1 kh\u00f4ng ph\u1ea3i l\u00e0 h\u00e0nh vi t\u00f9y ti\u1ec7n ho\u1eb7c chuy\u1ec3n gi\u00e1:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">H\u1ee3p \u0111\u1ed3ng kinh t\u1ebf ho\u1eb7c ch\u00ednh s\u00e1ch b\u00e1n h\u00e0ng: C\u1ea7n c\u00f3 h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf ban \u0111\u1ea7u ho\u1eb7c ch\u00ednh s\u00e1ch b\u00e1n h\u00e0ng \u0111\u01b0\u1ee3c c\u00f4ng b\u1ed1 ch\u00ednh th\u1ee9c, trong \u0111\u00f3 quy \u0111\u1ecbnh r\u00f5 r\u00e0ng v\u1ec1 \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c h\u01b0\u1edfng gi\u1ea3m gi\u00e1 (v\u00ed d\u1ee5: h\u00e0ng k\u00e9m ph\u1ea9m ch\u1ea5t, kh\u00f4ng \u0111\u00fang quy c\u00e1ch) c\u0169ng nh\u01b0 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh m\u1ee9c gi\u1ea3m gi\u00e1 t\u01b0\u01a1ng \u1ee9ng.<\/li>\n<li aria-level=\"1\">Bi\u00ean b\u1ea3n th\u1ecfa thu\u1eadn\/x\u00e1c nh\u1eadn gi\u1ea3m gi\u00e1: Ph\u1ea3i c\u00f3 bi\u00ean b\u1ea3n x\u00e1c nh\u1eadn ho\u1eb7c bi\u00ean b\u1ea3n th\u1ecfa thu\u1eadn ch\u00ednh th\u1ee9c \u0111\u01b0\u1ee3c k\u00fd k\u1ebft gi\u1eefa b\u00ean b\u00e1n c\u00f9ng b\u00ean mua. bi\u00ean b\u1ea3n n\u00e0y l\u00e0 ch\u1ee9ng c\u1ee9 quan tr\u1ecdng nh\u1ea5t, trong \u0111\u00f3 ph\u1ea3i ghi r\u00f5:\n<ul>\n<li aria-level=\"2\">L\u00fd do gi\u1ea3m gi\u00e1 c\u1ee5 th\u1ec3 (h\u00e0ng k\u00e9m ph\u1ea9m ch\u1ea5t, l\u1ed7i th\u1eddi, kh\u00f4ng \u0111\u00fang quy c\u00e1ch nh\u01b0 \u0111\u00e3 th\u1ecfa thu\u1eadn, v.v.).<\/li>\n<li aria-level=\"2\">S\u1ed1 l\u01b0\u1ee3ng h\u00e0ng h\u00f3a b\u1ecb gi\u1ea3m gi\u00e1.<\/li>\n<li aria-level=\"2\">M\u1ee9c gi\u1ea3m gi\u00e1 b\u1eb1ng ti\u1ec1n ho\u1eb7c t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m (n\u1ebfu c\u00f3).<\/li>\n<li aria-level=\"2\">S\u1ed1 hi\u1ec7u c\u00f9ng ng\u00e0y th\u00e1ng c\u1ee7a h\u00f3a \u0111\u01a1n g\u1ed1c \u0111\u00e3 l\u1eadp tr\u01b0\u1edbc \u0111\u00f3.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n &#8211; h\u00f3a \u0111\u01a1n h\u1ee3p l\u1ec7: Doanh nghi\u1ec7p ph\u1ea3i \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 \u0111\u1ea7y \u0111\u1ee7 quy \u0111\u1ecbnh v\u1ec1 l\u1eadp ch\u1ee9ng t\u1eeb \u0111\u1ec3 h\u1ee3p th\u1ee9c h\u00f3a kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">H\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m: \u0110\u00e2y l\u00e0 ch\u1ee9ng t\u1eeb b\u1eaft bu\u1ed9c. B\u00ean b\u00e1n ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n GTGT ho\u1eb7c h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m (ho\u1eb7c l\u1eadp h\u00f3a \u0111\u01a1n ghi d\u1ea5u \u00e2m\/ghi r\u00f5 s\u1ed1 ti\u1ec1n \u00e2m theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed) \u0111\u1ec3 ghi nh\u1eadn kho\u1ea3n gi\u1ea3m tr\u1eeb. H\u00f3a \u0111\u01a1n n\u00e0y ph\u1ea3i \u0111\u01b0\u1ee3c l\u1eadp \u0111\u00fang th\u1eddi \u0111i\u1ec3m, \u0111\u00fang n\u1ed9i dung theo quy \u0111\u1ecbnh t\u1ea1i ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP.<\/li>\n<li aria-level=\"1\">Ch\u1ee9ng t\u1eeb thanh to\u00e1n (n\u1ebfu c\u00f3): Tr\u01b0\u1eddng h\u1ee3p b\u00ean b\u00e1n \u0111\u00e3 thu ti\u1ec1n v\u00e0 nay ph\u1ea3i ho\u00e0n l\u1ea1i m\u1ed9t ph\u1ea7n cho b\u00ean mua, ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n r\u00f5 r\u00e0ng (nh\u01b0 \u1ee7y nhi\u1ec7m chi, phi\u1ebfu chi) \u0111\u1ec3 ch\u1ee9ng minh vi\u1ec7c ho\u00e0n tr\u1ea3 ti\u1ec1n \u0111\u00e3 th\u1ef1c s\u1ef1 di\u1ec5n ra.<\/li>\n<\/ul>\n<h2>3. H\u1ea1ch to\u00e1n gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC<\/h2>\n<p style=\"text-align: justify;\">Th\u00f4ng t\u01b0 <span style=\"font-weight: 400;\">99\/2025\/TT-BTC<\/span> \u00e1p d\u1ee5ng h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n \u0111\u1ea7y \u0111\u1ee7, s\u1eed d\u1ee5ng t\u00e0i kho\u1ea3n 521 chi ti\u1ebft \u0111\u1ec3 theo d\u00f5i c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu.<\/p>\n<p><img fetchpriority=\"high\" decoding=\"async\" class=\"size-full wp-image-48951 aligncenter\" src=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/12\/hach-toan-giam-gia-hang-ban-theo-chuan-thong-tu-1.png\" alt=\"H\u1ea1ch to\u00e1n gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n theo chu\u1ea9n th\u00f4ng t\u01b0\" width=\"800\" height=\"500\" srcset=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/12\/hach-toan-giam-gia-hang-ban-theo-chuan-thong-tu-1.png 800w, https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/12\/hach-toan-giam-gia-hang-ban-theo-chuan-thong-tu-1-768x480.png 768w, https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/12\/hach-toan-giam-gia-hang-ban-theo-chuan-thong-tu-1-18x12.png 18w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><\/p>\n<h3 style=\"text-align: justify;\">3.1. Khi b\u00e1n h\u00e0ng &#8211; ghi nh\u1eadn doanh thu ban \u0111\u1ea7u<\/h3>\n<p style=\"text-align: justify;\">\u0110\u00e2y l\u00e0 b\u00fat to\u00e1n ghi nh\u1eadn giao d\u1ecbch b\u00e1n h\u00e0ng, gi\u00e1 v\u1ed1n nh\u01b0 c\u00e1c nghi\u1ec7p v\u1ee5 th\u00f4ng th\u01b0\u1eddng, tr\u01b0\u1edbc khi ph\u00e1t sinh kho\u1ea3n gi\u1ea3m gi\u00e1.<\/p>\n<table>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><strong>Nghi\u1ec7p v\u1ee5<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>\u0110\u1ecbnh kho\u1ea3n<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>Ghi ch\u00fa<\/strong><\/td>\n<\/tr>\n<tr>\n<td rowspan=\"2\">Ghi nh\u1eadn doanh thu<\/td>\n<td rowspan=\"2\">\n<ul>\n<li aria-level=\"1\">N\u1ee3 TK 111, 112, 131 (T\u1ed5ng gi\u00e1 thanh to\u00e1n)<\/li>\n<li aria-level=\"1\">C\u00f3 TK TK 511 (Doanh thu b\u00e1n h\u00e0ng &#8211; Gi\u00e1 ch\u01b0a thu\u1ebf)\/ 3331 (Thu\u1ebf GTGT \u0111\u1ea7u ra ph\u1ea3i n\u1ed9p)<\/li>\n<\/ul>\n<\/td>\n<td>Ghi nh\u1eadn doanh thu b\u00e1n h\u00e0ng v\u00e0 kho\u1ea3n ph\u1ea3i thu\/\u0111\u00e3 thu t\u1eeb kh\u00e1ch h\u00e0ng.<\/td>\n<\/tr>\n<tr>\n<td>Ghi nh\u1eadn s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u ra t\u01b0\u01a1ng \u1ee9ng.<\/td>\n<\/tr>\n<tr>\n<td>Ghi nh\u1eadn gi\u00e1 v\u1ed1n<\/td>\n<td>\n<ul>\n<li aria-level=\"1\">N\u1ee3 TK 632 (h\u1ea1ch to\u00e1n gi\u1ea3m gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n)<\/li>\n<li aria-level=\"1\">C\u00f3 TK 155, 156 (H\u00e0ng h\u00f3a, th\u00e0nh ph\u1ea9m)<\/li>\n<\/ul>\n<\/td>\n<td>Ghi nh\u1eadn chi ph\u00ed gi\u00e1 v\u1ed1n c\u1ee7a h\u00e0ng h\u00f3a \u0111\u00e3 b\u00e1n.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 style=\"text-align: justify;\">3.2. Khi ch\u1ea5p nh\u1eadn gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n cho kh\u00e1ch h\u00e0ng (Ph\u00e1t sinh trong k\u1ef3)<\/h3>\n<p style=\"text-align: justify;\">Khi doanh nghi\u1ec7p ch\u1ea5p thu\u1eadn h\u1ea1ch to\u00e1n gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n (do h\u00e0ng k\u00e9m ph\u1ea9m ch\u1ea5t, kh\u00f4ng \u0111\u00fang quy c\u00e1ch,&#8230;), kho\u1ea3n gi\u1ea3m gi\u00e1 n\u00e0y l\u00e0m gi\u1ea3m doanh thu \u0111\u00e3 ghi nh\u1eadn v\u00e0 gi\u1ea3m s\u1ed1 ti\u1ec1n ph\u1ea3i thu\/ph\u1ea3i tr\u1ea3 cho kh\u00e1ch h\u00e0ng, \u0111\u1ed3ng th\u1eddi l\u00e0m gi\u1ea3m s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u ra ph\u1ea3i n\u1ed9p.<\/p>\n<table>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><strong>Nghi\u1ec7p v\u1ee5<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>\u0110\u1ecbnh kho\u1ea3n<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>Ghi ch\u00fa<\/strong><\/td>\n<\/tr>\n<tr>\n<td rowspan=\"2\">Ghi nh\u1eadn kho\u1ea3n gi\u1ea3m gi\u00e1<\/td>\n<td>\n<ul>\n<li aria-level=\"1\">N\u1ee3 TK 5212 &#8211; Gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n (Gi\u00e1 ch\u01b0a thu\u1ebf GTGT \u0111\u01b0\u1ee3c gi\u1ea3m)<\/li>\n<li aria-level=\"1\">TK 111, 112 (N\u1ebfu ho\u00e0n l\u1ea1i ti\u1ec1n m\u1eb7t\/chuy\u1ec3n kho\u1ea3n)<\/li>\n<\/ul>\n<\/td>\n<td>Kho\u1ea3n gi\u1ea3m gi\u00e1 \u0111\u01b0\u1ee3c theo d\u00f5i chi ti\u1ebft tr\u00ean TK 5212.<\/td>\n<\/tr>\n<tr>\n<td>\n<ul>\n<li aria-level=\"1\">N\u1ee3 TK 3331 &#8211; Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p (Thu\u1ebf GTGT \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m t\u01b0\u01a1ng \u1ee9ng)<\/li>\n<li aria-level=\"1\">C\u00f3 TK 131 &#8211; Ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng (N\u1ebfu tr\u1eeb v\u00e0o c\u00f4ng n\u1ee3)<\/li>\n<\/ul>\n<\/td>\n<td>Gi\u1ea3m tr\u1eeb tr\u1ef1c ti\u1ebfp v\u00e0o c\u00f4ng n\u1ee3 ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng ho\u1eb7c ho\u00e0n ti\u1ec1n cho kh\u00e1ch.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 style=\"text-align: justify;\">3.3. K\u1ebft chuy\u1ec3n cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n<\/h3>\n<p style=\"text-align: justify;\">V\u00e0o cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n (th\u00e1ng\/qu\u00fd\/n\u0103m), t\u00e0i kho\u1ea3n 5212 c\u00f3 s\u1ed1 d\u01b0 N\u1ee3, c\u1ea7n ph\u1ea3i \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n sang t\u00e0i kho\u1ea3n 511 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh doanh thu thu\u1ea7n th\u1ef1c t\u1ebf.<\/p>\n<table>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><strong>Nghi\u1ec7p v\u1ee5<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>\u0110\u1ecbnh kho\u1ea3n<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>Ghi ch\u00fa<\/strong><\/td>\n<\/tr>\n<tr>\n<td>K\u1ebft chuy\u1ec3n gi\u1ea3m gi\u00e1<\/td>\n<td>\n<ul>\n<li aria-level=\"1\">N\u1ee3 TK 511 &#8211; doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5<\/li>\n<li aria-level=\"1\">C\u00f3 TK 5212 &#8211; Gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n<\/li>\n<\/ul>\n<\/td>\n<td>B\u00fat to\u00e1n k\u1ebft chuy\u1ec3n l\u00e0m gi\u1ea3m t\u1ed5ng doanh thu \u0111\u00e3 ghi nh\u1eadn, \u0111\u1ec3 l\u1ea1i s\u1ed1 d\u01b0 n\u1ee3 t\u1ea1i TK 511 l\u00e0 doanh thu thu\u1ea7n.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\">4. H\u1ea1ch to\u00e1n gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n theo Th\u00f4ng t\u01b0 133<\/h2>\n<p style=\"text-align: justify;\">Th\u00f4ng t\u01b0 133 \u00e1p d\u1ee5ng cho doanh nghi\u1ec7p nh\u1ecf &#8211; v\u1eeba, do \u0111\u00f3, h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n \u0111\u01b0\u1ee3c \u0111\u01a1n gi\u1ea3n h\u00f3a. M\u1eb7c d\u00f9 TT 133 kh\u00f4ng quy \u0111\u1ecbnh chi ti\u1ebft TK 5212, nh\u01b0ng TK 521 v\u1eabn \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 t\u1ed5ng h\u1ee3p c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu.<\/p>\n<h3 style=\"text-align: justify;\">4.1. Khi b\u00e1n h\u00e0ng &#8211; Ghi nh\u1eadn doanh thu ban \u0111\u1ea7u<\/h3>\n<p style=\"text-align: justify;\">(T\u01b0\u01a1ng t\u1ef1 nh\u01b0 TT 200, c\u00e1c b\u00fat to\u00e1n ghi nh\u1eadn doanh thu c\u0169ng nh\u01b0 gi\u00e1 v\u1ed1n kh\u00f4ng kh\u00e1c bi\u1ec7t v\u1ec1 b\u1ea3n ch\u1ea5t.)<\/p>\n<h3 style=\"text-align: justify;\">4.2. Khi ch\u1ea5p nh\u1eadn gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n cho kh\u00e1ch h\u00e0ng (Ph\u00e1t sinh trong k\u1ef3)<\/h3>\n<table>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><strong>Nghi\u1ec7p v\u1ee5<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>\u0110\u1ecbnh kho\u1ea3n<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>Ghi ch\u00fa<\/strong><\/td>\n<\/tr>\n<tr>\n<td rowspan=\"2\">Ghi nh\u1eadn kho\u1ea3n gi\u1ea3m gi\u00e1<\/td>\n<td>\n<ul>\n<li aria-level=\"1\">N\u1ee3 TK 521 &#8211; C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu (Gi\u00e1 ch\u01b0a thu\u1ebf GTGT \u0111\u01b0\u1ee3c gi\u1ea3m)<\/li>\n<li aria-level=\"1\">TK 111, 112 (N\u1ebfu ho\u00e0n l\u1ea1i ti\u1ec1n m\u1eb7t\/chuy\u1ec3n kho\u1ea3n)<\/li>\n<\/ul>\n<\/td>\n<td>T\u00e0i kho\u1ea3n 521 \u0111\u01b0\u1ee3c d\u00f9ng chung cho t\u1ea5t c\u1ea3 c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb (chi\u1ebft kh\u1ea5u, gi\u1ea3m gi\u00e1, h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i).<\/td>\n<\/tr>\n<tr>\n<td>\n<ul>\n<li aria-level=\"1\">N\u1ee3 TK 3331 &#8211; Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p (Thu\u1ebf GTGT \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m t\u01b0\u01a1ng \u1ee9ng)<\/li>\n<li aria-level=\"1\">C\u00f3 TK 131 &#8211; Ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng (N\u1ebfu tr\u1eeb v\u00e0o c\u00f4ng n\u1ee3)<\/li>\n<\/ul>\n<\/td>\n<td>Nguy\u00ean t\u1eafc gi\u1ea3m tr\u1eeb c\u00f4ng n\u1ee3 v\u00e0 thu\u1ebf GTGT t\u01b0\u01a1ng t\u1ef1 TT 200.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 style=\"text-align: justify;\">4.3. K\u1ebft chuy\u1ec3n cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n<\/h3>\n<p style=\"text-align: justify;\">Cu\u1ed1i k\u1ef3, doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n k\u1ebft chuy\u1ec3n to\u00e0n b\u1ed9 s\u1ed1 d\u01b0 n\u1ee3 c\u1ee7a TK 521 sang TK 511 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh doanh thu thu\u1ea7n.<\/p>\n<table>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><strong>Nghi\u1ec7p v\u1ee5<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>\u0110\u1ecbnh kho\u1ea3n<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>Ghi ch\u00fa<\/strong><\/td>\n<\/tr>\n<tr>\n<td>K\u1ebft chuy\u1ec3n kho\u1ea3n gi\u1ea3m tr\u1eeb<\/td>\n<td>\n<ul>\n<li aria-level=\"1\">N\u1ee3 TK 511 &#8211; Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5<\/li>\n<li aria-level=\"1\">C\u00f3 TK 521 &#8211; C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu<\/li>\n<\/ul>\n<\/td>\n<td>B\u00fat to\u00e1n k\u1ebft chuy\u1ec3n t\u1ed5ng h\u1ee3p t\u1ea5t c\u1ea3 c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu trong k\u1ef3.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\">5. V\u00ed d\u1ee5 v\u1ec1 gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n<\/h2>\n<p style=\"text-align: justify;\">T\u00ecnh hu\u1ed1ng doanh nghi\u1ec7p: C\u00f4ng ty A b\u00e1n 100 s\u1ea3n ph\u1ea9m X cho kh\u00e1ch h\u00e0ng B theo h\u00ecnh th\u1ee9c b\u00e1n ch\u1ecbu (ch\u01b0a thu ti\u1ec1n ngay).<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">Gi\u00e1 b\u00e1n ch\u01b0a thu\u1ebf (ni\u00eam y\u1ebft): 2.000.000 VND\/s\u1ea3n ph\u1ea9m.<\/li>\n<li aria-level=\"1\">H\u1ea1ch to\u00e1n gi\u1ea3m gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n (V\u1ed1n g\u1ed1c): 1.500.000 VND\/s\u1ea3n ph\u1ea9m.<\/li>\n<li aria-level=\"1\">Thu\u1ebf GTGT: 10%.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">B\u01b0\u1edbc 1: Ghi nh\u1eadn doanh thu &#8211; Gi\u00e1 v\u1ed1n ban \u0111\u1ea7u (Khi giao h\u00e0ng)<\/p>\n<p style=\"text-align: justify;\">Doanh nghi\u1ec7p A xu\u1ea5t h\u00f3a \u0111\u01a1n cho 100 s\u1ea3n ph\u1ea9m X:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">T\u1ed5ng doanh thu ch\u01b0a thu\u1ebf (TK 511): 100 s\u1ea3n ph\u1ea9m x 2.000.000 VND\/s\u1ea3n ph\u1ea9m = 200.000.000 VND<\/li>\n<li aria-level=\"1\">Thu\u1ebf GTGT \u0111\u1ea7u ra (TK 3331): 200.000.000 x 10\\% = 20.000.000 VND<\/li>\n<li aria-level=\"1\">T\u1ed5ng ti\u1ec1n ph\u1ea3i thu (TK 131): 200.000.000 + 20.000.000 = 220.000.000 VND<\/li>\n<li aria-level=\"1\">Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n (TK 632): 100 s\u1ea3n ph\u1ea9m x 1.500.000 VND\/s\u1ea3n ph\u1ea9m = 150.000.000 VND<\/li>\n<\/ul>\n<table>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><strong>\u0110\u1ecbnh kho\u1ea3n<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>N\u1ed9i dung<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>N\u1ee3<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>C\u00f3<\/strong><\/td>\n<\/tr>\n<tr>\n<td rowspan=\"3\">Ghi nh\u1eadn doanh thu<\/td>\n<td>N\u1ee3 TK 131 (Ph\u1ea3i thu kh\u00e1ch h\u00e0ng B)<\/td>\n<td>220.000.000<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>C\u00f3 TK 511 (Doanh thu b\u00e1n h\u00e0ng)<\/td>\n<td><\/td>\n<td>200.000.000<\/td>\n<\/tr>\n<tr>\n<td>C\u00f3 TK 3331 (Thu\u1ebf GTGT \u0111\u1ea7u ra)<\/td>\n<td><\/td>\n<td>20.000.000<\/td>\n<\/tr>\n<tr>\n<td rowspan=\"2\">Ghi nh\u1eadn Gi\u00e1 v\u1ed1n<\/td>\n<td>N\u1ee3 TK 632 (Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n)<\/td>\n<td>150.000.000<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>C\u00f3 TK 156 (H\u00e0ng h\u00f3a)<\/td>\n<td><\/td>\n<td>150.000.000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">B\u01b0\u1edbc 2: T\u00ednh to\u00e1n &#8211; h\u1ea1ch to\u00e1n kho\u1ea3n gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n (Khi c\u00f3 th\u1ecfa thu\u1eadn)<\/p>\n<p style=\"text-align: justify;\">Kh\u00e1ch h\u00e0ng B ph\u00e1t hi\u1ec7n 10 s\u1ea3n ph\u1ea9m b\u1ecb l\u1ed7i nh\u1ecf (kh\u00f4ng \u0111\u00fang m\u00e0u s\u1eafc cam k\u1ebft). C\u00f4ng ty A ch\u1ea5p nh\u1eadn gi\u1ea3m 20% gi\u00e1 tr\u1ecb 10 s\u1ea3n ph\u1ea9m n\u00e0y.<\/p>\n<p style=\"text-align: justify;\">T\u00ednh to\u00e1n gi\u00e1 tr\u1ecb gi\u1ea3m tr\u1eeb:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">Gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c gi\u1ea3m (ch\u01b0a thu\u1ebf):<br \/>\n10 s\u1ea3n ph\u1ea9m x 2.000.000 VND\/s\u1ea3n ph\u1ea9m x 20% = 4.000.000 VND<\/li>\n<li aria-level=\"1\">Thu\u1ebf GTGT \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m (10%):<br \/>\n4.000.000 VND x 10% = 400.000 VND<\/li>\n<li aria-level=\"1\">T\u1ed5ng gi\u00e1 tr\u1ecb gi\u1ea3m tr\u1eeb v\u00e0o c\u00f4ng n\u1ee3:<br \/>\n4.000.000 VND + 400.000 VND = 4.400.000 VND<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">H\u1ea1ch to\u00e1n ghi nh\u1eadn Gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n: Kho\u1ea3n gi\u1ea3m gi\u00e1 n\u00e0y \u0111\u01b0\u1ee3c ghi nh\u1eadn ngay trong k\u1ef3 ph\u00e1t sinh v\u00e0o T\u00e0i kho\u1ea3n 5212 &#8211; gi\u1ea3m tr\u1eeb doanh thu (gi\u00e1 tr\u1ecb ch\u01b0a thu\u1ebf) v\u00e0 T\u00e0i kho\u1ea3n 3331 (ph\u1ea7n thu\u1ebf GTGT \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m). Gi\u1ea3 \u0111\u1ecbnh c\u00f4ng ty A &amp; kh\u00e1ch h\u00e0ng B th\u1ed1ng nh\u1ea5t tr\u1eeb kho\u1ea3n gi\u1ea3m gi\u00e1 n\u00e0y v\u00e0o c\u00f4ng n\u1ee3 ph\u1ea3i thu (TK 131).<\/p>\n<table>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><strong>\u0110\u1ecbnh kho\u1ea3n<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>N\u1ed9i dung<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>N\u1ee3<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>C\u00f3<\/strong><\/td>\n<\/tr>\n<tr>\n<td rowspan=\"3\">Ghi nh\u1eadn Gi\u1ea3m gi\u00e1<\/td>\n<td>N\u1ee3 TK 5212 (Gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n)<\/td>\n<td>4.000.000<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>N\u1ee3 TK 3331 (Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p &#8211; \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m)<\/td>\n<td>400.000<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>C\u00f3 TK 131 (Ph\u1ea3i thu kh\u00e1ch h\u00e0ng B)<\/td>\n<td><\/td>\n<td>4.400.000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">B\u01b0\u1edbc 3: K\u1ebft chuy\u1ec3n kho\u1ea3n gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n (Cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n)<\/p>\n<p style=\"text-align: justify;\">V\u00e0o cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n (th\u00e1ng\/qu\u00fd\/n\u0103m), doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n k\u1ebft chuy\u1ec3n s\u1ed1 d\u01b0 n\u1ee3 c\u1ee7a TK 5212 sang TK 511 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh doanh thu thu\u1ea7n.<\/p>\n<table>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><strong>\u0110\u1ecbnh kho\u1ea3n<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>N\u1ed9i dung<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>N\u1ee3<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>C\u00f3<\/strong><\/td>\n<\/tr>\n<tr>\n<td>K\u1ebft chuy\u1ec3n gi\u1ea3m gi\u00e1<\/td>\n<td>N\u1ee3 TK 511 (Doanh thu b\u00e1n h\u00e0ng)<\/td>\n<td>4.000.000<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td>C\u00f3 TK 5212 (Gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n)<\/td>\n<td><\/td>\n<td>4.000.000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">T\u00f3m t\u1eaft &#8211; ph\u00e2n t\u00edch k\u1ebft qu\u1ea3 cu\u1ed1i k\u1ef3: Sau khi th\u1ef1c hi\u1ec7n c\u00e1c b\u00fat to\u00e1n tr\u00ean, c\u00e1c ch\u1ec9 ti\u00eau t\u00e0i ch\u00ednh c\u1ee7a c\u00f4ng ty A \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh nh\u01b0 sau:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">Doanh thu thu\u1ea7n (TK 511): 200.000.000 VND (Ban \u0111\u1ea7u) &#8211; 4.000.000 VND (Gi\u1ea3m gi\u00e1) = 196.000.000 VND<\/li>\n<li aria-level=\"1\">L\u1ee3i nhu\u1eadn g\u1ed9p: 196.000.000 VND (Doanh thu thu\u1ea7n) &#8211; 150.000.000 VND (Gi\u00e1 v\u1ed1n) = 46.000.000 VND<\/li>\n<li aria-level=\"1\">C\u00f4ng n\u1ee3 ph\u1ea3i thu (TK 131) c\u00f2n l\u1ea1i c\u1ee7a kh\u00e1ch h\u00e0ng B: 220.000.000 VND (Ban \u0111\u1ea7u) &#8211; 4.400.000 VND (Gi\u1ea3m tr\u1eeb) = 215.600.000 VND<\/li>\n<li aria-level=\"1\">Thu\u1ebf GTGT \u0111\u1ea7u ra (TK 3331) th\u1ef1c t\u1ebf ph\u1ea3i n\u1ed9p: 20.000.000 VND (Ban \u0111\u1ea7u) &#8211; 400.000 VND (\u0110i\u1ec1u ch\u1ec9nh gi\u1ea3m) = 19.600.000 VND<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">V\u00ed d\u1ee5 n\u00e0y minh h\u1ecda r\u00f5 r\u00e0ng c\u00e1ch th\u1ee9c gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n l\u00e0m gi\u1ea3m doanh thu v\u00e0 thu\u1ebf GTGT tr\u1ef1c ti\u1ebfp trong k\u1ef3 ph\u00e1t sinh, \u0111\u1ea3m b\u1ea3o ch\u1ec9 ti\u00eau doanh thu thu\u1ea7n ph\u1ea3n \u00e1nh \u0111\u00fang gi\u00e1 tr\u1ecb th\u1ef1c t\u1ebf c\u1ee7a giao d\u1ecbch b\u00e1n h\u00e0ng \u0111\u00e3 \u0111i\u1ec1u ch\u1ec9nh.<\/p>\n<h2 style=\"text-align: justify;\">6. M\u1ed9t s\u1ed1 l\u01b0u \u00fd quan tr\u1ecdng \u0111\u1ec3 h\u1ea1ch to\u00e1n gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n \u0111\u00fang chu\u1ea9n<\/h2>\n<p style=\"text-align: justify;\">\u0110\u1ec3 kho\u1ea3n nghi\u1ec7p v\u1ee5 \u0111\u01b0\u1ee3c ghi nh\u1eadn h\u1ee3p l\u1ec7, ch\u00ednh x\u00e1c \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf ch\u1ea5p nh\u1eadn khi quy\u1ebft to\u00e1n, k\u1ebf to\u00e1n vi\u00ean c\u1ea7n \u0111\u1eb7c bi\u1ec7t ch\u00fa \u00fd \u0111\u1ebfn c\u00e1c kh\u00eda c\u1ea1nh v\u1ec1 ch\u1ee9ng t\u1eeb, ch\u00ednh s\u00e1ch n\u1ed9i b\u1ed9 v\u00e0 quy tr\u00ecnh ph\u1ed1i h\u1ee3p.<\/p>\n<p><img decoding=\"async\" class=\"size-full wp-image-48952 aligncenter\" src=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/12\/luu-y-ve-hach-toan-giam-gia-hang-ban-2.png\" alt=\"L\u01b0u \u00fd v\u1ec1 h\u1ea1ch to\u00e1n gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n\" width=\"800\" height=\"500\" srcset=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/12\/luu-y-ve-hach-toan-giam-gia-hang-ban-2.png 800w, https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/12\/luu-y-ve-hach-toan-giam-gia-hang-ban-2-768x480.png 768w, https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/12\/luu-y-ve-hach-toan-giam-gia-hang-ban-2-18x12.png 18w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><\/p>\n<h3 style=\"text-align: justify;\">6.1. Ki\u1ec3m tra \u0111\u1ea7y \u0111\u1ee7 ch\u1ee9ng t\u1eeb h\u1ee3p l\u1ec7 tr\u01b0\u1edbc khi \u0111\u1ecbnh kho\u1ea3n<\/h3>\n<p style=\"text-align: justify;\">T\u00ednh h\u1ee3p l\u1ec7 c\u1ee7a ch\u1ee9ng t\u1eeb l\u00e0 y\u1ebfu t\u1ed1 s\u1ed1ng c\u00f2n \u0111\u1ec3 kho\u1ea3n gi\u1ea3m gi\u00e1 \u0111\u01b0\u1ee3c coi l\u00e0 chi ph\u00ed h\u1ee3p l\u00fd. K\u1ebf to\u00e1n ph\u1ea3i ki\u1ec3m tra, thu th\u1eadp \u0111\u1ea7y \u0111\u1ee7 c\u00e1c t\u00e0i li\u1ec7u sau tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n b\u1ea5t k\u1ef3 b\u00fat to\u00e1n n\u00e0o:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">H\u1ee3p \u0111\u1ed3ng\/cam k\u1ebft b\u00e1n h\u00e0ng g\u1ed1c: Ph\u1ea3i c\u00f3 h\u1ee3p \u0111\u1ed3ng ho\u1eb7c ch\u00ednh s\u00e1ch b\u00e1n h\u00e0ng \u0111\u00e3 \u0111\u01b0\u1ee3c k\u00fd k\u1ebft, trong \u0111\u00f3 quy \u0111\u1ecbnh r\u00f5 \u0111i\u1ec1u ki\u1ec7n v\u00e0 nguy\u00ean t\u1eafc \u00e1p d\u1ee5ng gi\u1ea3m gi\u00e1 (v\u00ed d\u1ee5: ch\u1ec9 gi\u1ea3m gi\u00e1 khi h\u00e0ng c\u00f3 l\u1ed7i k\u1ef9 thu\u1eadt ho\u1eb7c kh\u00f4ng \u0111\u00fang quy c\u00e1ch). Ch\u1ee9ng t\u1eeb n\u00e0y l\u00e0 c\u01a1 s\u1edf ph\u00e1p l\u00fd ban \u0111\u1ea7u ch\u1ee9ng minh t\u00ednh h\u1ee3p l\u00fd c\u1ee7a giao d\u1ecbch.<\/li>\n<li aria-level=\"1\">Bi\u00ean b\u1ea3n x\u00e1c nh\u1eadn\/th\u1ecfa thu\u1eadn gi\u1ea3m gi\u00e1: \u0110\u00e2y l\u00e0 ch\u1ee9ng t\u1eeb quan tr\u1ecdng nh\u1ea5t x\u00e1c nh\u1eadn s\u1ef1 ki\u1ec7n. Bi\u00ean b\u1ea3n ph\u1ea3i \u0111\u01b0\u1ee3c k\u00fd duy\u1ec7t b\u1edfi \u0111\u1ea1i di\u1ec7n c\u00f3 th\u1ea9m quy\u1ec1n c\u1ee7a c\u1ea3 hai b\u00ean (b\u00ean b\u00e1n &amp; b\u00ean mua), ghi r\u00f5: L\u00fd do gi\u1ea3m gi\u00e1 c\u1ee5 th\u1ec3 (h\u00e0ng k\u00e9m ph\u1ea9m ch\u1ea5t, m\u1eabu m\u00e3 sai l\u1ec7ch,&#8230;), s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng h\u00f3a li\u00ean quan, m\u1ee9c gi\u1ea3m gi\u00e1 b\u1eb1ng ti\u1ec1n ho\u1eb7c t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m c\u0169ng nh\u01b0 s\u1ed1 hi\u1ec7u h\u00f3a \u0111\u01a1n g\u1ed1c \u0111\u00e3 l\u1eadp.<\/li>\n<li aria-level=\"1\">H\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh\/thay th\u1ebf: Theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed (v\u00ed d\u1ee5: Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP), khi ph\u00e1t sinh gi\u1ea3m gi\u00e1 sau khi \u0111\u00e3 l\u1eadp h\u00f3a \u0111\u01a1n, b\u00ean b\u00e1n b\u1eaft bu\u1ed9c ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m. H\u00f3a \u0111\u01a1n n\u00e0y ph\u1ea3i ghi r\u00f5 s\u1ed1 ti\u1ec1n \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m (bao g\u1ed3m c\u1ea3 gi\u00e1 tr\u1ecb h\u00e0ng &amp; thu\u1ebf GTGT), li\u00ean k\u1ebft v\u1edbi h\u00f3a \u0111\u01a1n g\u1ed1c \u0111\u1ed3ng th\u1eddi l\u00e0 c\u0103n c\u1ee9 \u0111\u1ec3 b\u00ean b\u00e1n gi\u1ea3m thu\u1ebf GTGT \u0111\u1ea7u ra v\u00e0 h\u1ea1ch to\u00e1n gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n \u0111\u1ed1i v\u1edbi b\u00ean mua gi\u1ea3m thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o t\u01b0\u01a1ng \u1ee9ng.<\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\">6.2. \u0110\u1ed1i chi\u1ebfu ch\u00ednh s\u00e1ch b\u00e1n h\u00e0ng \u2013 h\u1ee3p \u0111\u1ed3ng \u2013 ph\u1ee5 l\u1ee5c \u0111i\u1ec1u ch\u1ec9nh<\/h3>\n<p style=\"text-align: justify;\">S\u1ef1 nh\u1ea5t qu\u00e1n gi\u1eefa c\u00e1c t\u00e0i li\u1ec7u l\u00e0 y\u1ebfu t\u1ed1 ch\u1ee9ng minh s\u1ef1 minh b\u1ea1ch c\u1ee7a nghi\u1ec7p v\u1ee5:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">Tu\u00e2n th\u1ee7 ch\u00ednh s\u00e1ch: K\u1ebf to\u00e1n ph\u1ea3i \u0111\u1ea3m b\u1ea3o r\u1eb1ng m\u1ee9c gi\u1ea3m gi\u00e1 th\u1ef1c t\u1ebf \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 ho\u1eb7c kh\u00f4ng n\u1eb1m ngo\u00e0i c\u00e1c \u0111i\u1ec1u kho\u1ea3n \u0111\u00e3 cam k\u1ebft ban \u0111\u1ea7u trong h\u1ee3p \u0111\u1ed3ng ho\u1eb7c ch\u00ednh s\u00e1ch b\u00e1n h\u00e0ng \u0111\u00e3 c\u00f4ng b\u1ed1.<\/li>\n<li aria-level=\"1\">X\u1eed l\u00fd thay \u0111\u1ed5i: Trong tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t, n\u1ebfu m\u1ee9c gi\u1ea3m gi\u00e1 kh\u00f4ng \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh tr\u01b0\u1edbc (v\u00ed d\u1ee5: ph\u00e1t sinh l\u1ed7i nghi\u00eam tr\u1ecdng b\u1ea5t ng\u1edd), c\u1ea7n ph\u1ea3i l\u1eadp ph\u1ee5 l\u1ee5c h\u1ee3p \u0111\u1ed3ng ho\u1eb7c bi\u00ean b\u1ea3n th\u1ecfa thu\u1eadn b\u1ed5 sung \u0111\u01b0\u1ee3c c\u1ea3 hai b\u00ean k\u00fd duy\u1ec7t. Ph\u1ee5 l\u1ee5c n\u00e0y \u0111\u00f3ng vai tr\u00f2 h\u1ee3p th\u1ee9c h\u00f3a s\u1ef1 thay \u0111\u1ed5i, b\u1ea3o v\u1ec7 doanh nghi\u1ec7p tr\u01b0\u1edbc c\u00e1c r\u1ee7i ro v\u1ec1 thu\u1ebf sau n\u00e0y.<\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\">6.3. Li\u00ean k\u1ebft ph\u00f2ng kinh doanh \u2013 K\u1ebf to\u00e1n \u0111\u1ec3 x\u1eed l\u00fd gi\u1ea3m gi\u00e1 minh b\u1ea1ch &#8211; K\u1ecbp th\u1eddi<\/h3>\n<p style=\"text-align: justify;\">Quy tr\u00ecnh ph\u1ed1i h\u1ee3p n\u1ed9i b\u1ed9 l\u00e0 ch\u00eca kh\u00f3a \u0111\u1ec3 h\u1ea1ch to\u00e1n \u0111\u00fang k\u1ef3 &amp; \u0111\u00fang thu\u1ebf:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">K\u1ecbp th\u1eddi l\u1eadp ch\u1ee9ng t\u1eeb: Ph\u00f2ng kinh doanh l\u00e0 \u0111\u01a1n v\u1ecb tr\u1ef1c ti\u1ebfp l\u00e0m vi\u1ec7c v\u1edbi kh\u00e1ch h\u00e0ng l\u00e0 b\u00ean kh\u1edfi x\u01b0\u1edbng vi\u1ec7c gi\u1ea3m gi\u00e1. Th\u00f4ng tin t\u1eeb kinh doanh (Bi\u00ean b\u1ea3n th\u1ecfa thu\u1eadn gi\u1ea3m gi\u00e1) ph\u1ea3i \u0111\u01b0\u1ee3c chuy\u1ec3n giao ngay l\u1eadp t\u1ee9c cho b\u1ed9 ph\u1eadn K\u1ebf to\u00e1n.<\/li>\n<li aria-level=\"1\">H\u1ea1ch to\u00e1n \u0111\u00fang k\u1ef3: K\u1ebf to\u00e1n c\u1ea7n ph\u1ea3i c\u0103n c\u1ee9 v\u00e0o th\u1eddi \u0111i\u1ec3m k\u00fd bi\u00ean b\u1ea3n x\u00e1c nh\u1eadn \u0111\u1ec3 l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh v\u00e0 ghi nh\u1eadn b\u00fat to\u00e1n v\u00e0o \u0111\u00fang k\u1ef3 k\u1ebf to\u00e1n ph\u00e1t sinh nghi\u1ec7p v\u1ee5 (TK 5212\/521), tr\u00e1nh t\u00ecnh tr\u1ea1ng \u0111\u1ec3 d\u1ed3n cu\u1ed1i n\u0103m m\u1edbi x\u1eed l\u00fd. Vi\u1ec7c h\u1ea1ch to\u00e1n sai k\u1ef3 c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn sai l\u1ec7ch v\u1ec1 thu\u1ebf GTGT \u0111\u1ea7u ra &amp; doanh thu thu\u1ea7n trong k\u1ef3 b\u00e1o c\u00e1o.<\/li>\n<li aria-level=\"1\">Minh b\u1ea1ch c\u00f4ng n\u1ee3: Ph\u1ed1i h\u1ee3p ch\u1eb7t ch\u1ebd gi\u00fap ki\u1ec3m so\u00e1t ch\u00ednh x\u00e1c vi\u1ec7c tr\u1eeb kho\u1ea3n gi\u1ea3m gi\u00e1 v\u00e0o c\u00f4ng n\u1ee3 c\u1ee7a kh\u00e1ch h\u00e0ng (TK 131), tr\u00e1nh nh\u1ea7m l\u1eabn ho\u1eb7c tr\u00f9ng l\u1eb7p trong vi\u1ec7c thanh to\u00e1n, ho\u00e0n tr\u1ea3 ti\u1ec1n.<\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\">6.4. \u1ee8ng d\u1ee5ng ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n \u0111\u1ec3 gi\u1ea3m thi\u1ec3u sai s\u00f3t<\/h3>\n<p style=\"text-align: justify;\">Trong m\u00f4i tr\u01b0\u1eddng kinh doanh hi\u1ec7n \u0111\u1ea1i, vi\u1ec7c s\u1eed d\u1ee5ng c\u00e1c ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n chuy\u00ean d\u1ee5ng gi\u00fap t\u1ef1 \u0111\u1ed9ng h\u00f3a v\u00e0 chu\u1ea9n h\u00f3a quy tr\u00ecnh, gi\u1ea3m thi\u1ec3u \u0111\u00e1ng k\u1ec3 r\u1ee7i ro sai s\u00f3t:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">T\u1ef1 \u0111\u1ed9ng \u0111\u1ecbnh kho\u1ea3n &#8211; K\u1ebft chuy\u1ec3n: Ph\u1ea7n m\u1ec1m gi\u00fap t\u1ef1 \u0111\u1ed9ng \u0111\u1ecbnh kho\u1ea3n c\u00e1c b\u00fat to\u00e1n ph\u00e1t sinh gi\u1ea3m gi\u00e1 v\u00e0o T\u00e0i kho\u1ea3n 5212 (ho\u1eb7c 521) theo \u0111\u00fang chu\u1ea9n m\u1ef1c (TT 200\/133). Quan tr\u1ecdng nh\u1ea5t, ph\u1ea7n m\u1ec1m s\u1ebd t\u1ef1 \u0111\u1ed9ng th\u1ef1c hi\u1ec7n b\u00fat to\u00e1n k\u1ebft chuy\u1ec3n N\u1ee3 511\/C\u00f3 521) v\u00e0o cu\u1ed1i k\u1ef3, lo\u1ea1i b\u1ecf r\u1ee7i ro qu\u00ean k\u1ebft chuy\u1ec3n, \u0111\u1ea3m b\u1ea3o x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c doanh thu thu\u1ea7n.<\/li>\n<li aria-level=\"1\">Qu\u1ea3n l\u00fd c\u00f4ng n\u1ee3 kh\u00e1ch h\u00e0ng (TK 131): Ph\u1ea7n m\u1ec1m theo d\u00f5i chi ti\u1ebft c\u00f4ng n\u1ee3 t\u1eebng kh\u00e1ch h\u00e0ng. Khi nh\u1eadp li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m, h\u1ec7 th\u1ed1ng t\u1ef1 \u0111\u1ed9ng tr\u1eeb kho\u1ea3n gi\u1ea3m gi\u00e1 (4.400.000 VND trong v\u00ed d\u1ee5) kh\u1ecfi s\u1ed1 d\u01b0 c\u00f4ng n\u1ee3 c\u1ee7a kh\u00e1ch h\u00e0ng B, gi\u00fap k\u1ebf to\u00e1n c\u00f4ng n\u1ee3 lu\u00f4n ch\u00ednh x\u00e1c d\u1ec5 d\u00e0ng \u0111\u1ed1i chi\u1ebfu.<\/li>\n<li aria-level=\"1\">C\u1eadp nh\u1eadt chu\u1ea9n m\u1ef1c: C\u00e1c <a href=\"https:\/\/lacviet.vn\/phan-mem-ke-toan\/\">ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n t\u1ed1t nh\u1ea5t hi\u1ec7n nay<\/a> th\u01b0\u1eddng \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt li\u00ean t\u1ee5c theo c\u00e1c quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh &amp; T\u1ed5ng c\u1ee5c Thu\u1ebf, gi\u00fap doanh nghi\u1ec7p lu\u00f4n tu\u00e2n th\u1ee7 c\u00e1c thay \u0111\u1ed5i v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u0169ng nh\u01b0 c\u00e1c quy t\u1eafc h\u1ea1ch to\u00e1n m\u1edbi nh\u1ea5t.<\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\">7. Nh\u1eefng r\u1ee7i ro th\u01b0\u1eddng g\u1eb7p trong h\u1ea1ch to\u00e1n gi\u1ea3m gi\u00e1<\/h2>\n<p style=\"text-align: justify;\">Vi\u1ec7c h\u1ea1ch to\u00e1n gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n \u0111\u00f2i h\u1ecfi s\u1ef1 ch\u00ednh x\u00e1c cao v\u1ec1 ch\u1ee9ng t\u1eeb v\u00e0 th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn. N\u1ebfu kh\u00f4ng tu\u00e2n th\u1ee7 nghi\u00eam ng\u1eb7t c\u00e1c quy \u0111\u1ecbnh, doanh nghi\u1ec7p d\u1ec5 g\u1eb7p ph\u1ea3i c\u00e1c r\u1ee7i ro ph\u00e1p l\u00fd &#8211; t\u00e0i ch\u00ednh sau:<\/p>\n<p><img decoding=\"async\" class=\"size-full wp-image-48953 aligncenter\" src=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/12\/rui-ro-hach-toan-giam-gia-hang-ban-3.png\" alt=\"R\u1ee7i ro khi h\u1ea1ch to\u00e1n gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n\" width=\"800\" height=\"500\" srcset=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/12\/rui-ro-hach-toan-giam-gia-hang-ban-3.png 800w, https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/12\/rui-ro-hach-toan-giam-gia-hang-ban-3-768x480.png 768w, https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/12\/rui-ro-hach-toan-giam-gia-hang-ban-3-18x12.png 18w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><\/p>\n<h3 style=\"text-align: justify;\">7.1. R\u1ee7i ro v\u1ec1 l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh sai<\/h3>\n<p style=\"text-align: justify;\">\u0110\u00e2y l\u00e0 r\u1ee7i ro ph\u1ed5 bi\u1ebfn c\u00f3 t\u00e1c \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a doanh nghi\u1ec7p.<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">H\u1eadu qu\u1ea3: Vi\u1ec7c l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh sai (sai s\u1ed1 ti\u1ec1n gi\u1ea3m tr\u1eeb, sai ch\u1ec9 ti\u00eau gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a hay thu\u1ebf GTGT) d\u1eabn \u0111\u1ebfn k\u00ea khai sai l\u1ec7ch v\u1ec1 thu\u1ebf GTGT \u0111\u1ea7u ra. C\u01a1 quan thu\u1ebf c\u00f3 th\u1ec3 y\u00eau c\u1ea7u doanh nghi\u1ec7p \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i t\u1edd khai thu\u1ebf. Nghi\u00eam tr\u1ecdng h\u01a1n, n\u1ebfu vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh sai l\u00e0m gi\u1ea3m thu\u1ebf ph\u1ea3i n\u1ed9p m\u1ed9t c\u00e1ch kh\u00f4ng h\u1ee3p l\u00fd, doanh nghi\u1ec7p c\u00f3 th\u1ec3 b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf (ph\u1ea1t h\u00e0nh vi khai sai, ch\u1eadm n\u1ed9p, ho\u1eb7c th\u1eadm ch\u00ed b\u1ecb truy thu thu\u1ebf).<\/li>\n<li aria-level=\"1\">Nguy\u00ean nh\u00e2n: K\u1ebf to\u00e1n c\u00f3 th\u1ec3 nh\u1ea7m l\u1eabn gi\u1eefa vi\u1ec7c <a href=\"https:\/\/lacviet.vn\/cach-lap-hoa-don-dieu-chinh\/\" data-ilt=\"113\">l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh<\/a> gi\u1ea3m (khi gi\u1ea3m gi\u00e1) v\u00e0 h\u00f3a \u0111\u01a1n h\u1ee7y b\u1ecf (khi tr\u1ea3 l\u1ea1i h\u00e0ng), ho\u1eb7c t\u00ednh to\u00e1n sai ph\u1ea7n thu\u1ebf GTGT \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m t\u01b0\u01a1ng \u1ee9ng v\u1edbi gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a.<\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\">7.2. R\u1ee7i ro v\u1ec1 ghi nh\u1eadn kh\u00f4ng \u0111\u00fang k\u1ef3 k\u1ebf to\u00e1n<\/h3>\n<p style=\"text-align: justify;\">Nguy\u00ean t\u1eafc ph\u00f9 h\u1ee3p (matching principle) y\u00eau c\u1ea7u nghi\u1ec7p v\u1ee5 ph\u1ea3i \u0111\u01b0\u1ee3c ghi nh\u1eadn \u0111\u00fang k\u1ef3 ph\u00e1t sinh.<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">H\u1eadu qu\u1ea3: N\u1ebfu kho\u1ea3n gi\u1ea3m gi\u00e1 ph\u00e1t sinh trong k\u1ef3 n\u00e0y (v\u00ed d\u1ee5: th\u00e1ng 12\/N) nh\u01b0ng l\u1ea1i b\u1ecb h\u1ea1ch to\u00e1n v\u00e0o k\u1ef3 tr\u01b0\u1edbc (th\u00e1ng 11\/N) ho\u1eb7c k\u1ef3 sau (th\u00e1ng 01\/N+1), \u0111i\u1ec1u n\u00e0y s\u1ebd l\u00e0m sai l\u1ec7ch nghi\u00eam tr\u1ecdng k\u1ebft qu\u1ea3 kinh doanh c\u1ee7a c\u1ea3 hai k\u1ef3 b\u00e1o c\u00e1o.\n<ul>\n<li aria-level=\"2\">K\u1ef3 b\u1ecb h\u1ea1ch to\u00e1n mu\u1ed9n s\u1ebd b\u1ecb t\u0103ng kh\u1ed1ng doanh thu, t\u0103ng l\u1ee3i nhu\u1eadn g\u1ed9p m\u1ed9t c\u00e1ch gi\u1ea3 t\u1ea1o, d\u1eabn \u0111\u1ebfn kh\u1ea3 n\u0103ng t\u1ea1m n\u1ed9p thu\u1ebf TNDN cao h\u01a1n th\u1ef1c t\u1ebf.<\/li>\n<li aria-level=\"2\">K\u1ef3 b\u1ecb h\u1ea1ch to\u00e1n sai s\u1ebd b\u1ecb gi\u1ea3m doanh thu c\u0169ng nh\u01b0 gi\u1ea3m l\u1ee3i nhu\u1eadn m\u1ed9t c\u00e1ch kh\u00f4ng \u0111\u00fang b\u1ea3n ch\u1ea5t.<\/li>\n<\/ul>\n<\/li>\n<li aria-level=\"1\">Nguy\u00ean nh\u00e2n: Thi\u1ebfu s\u1ef1 ph\u1ed1i h\u1ee3p gi\u1eefa ph\u00f2ng kinh doanh &amp; k\u1ebf to\u00e1n, d\u1eabn \u0111\u1ebfn vi\u1ec7c Bi\u00ean b\u1ea3n th\u1ecfa thu\u1eadn gi\u1ea3m gi\u00e1 v\u00e0 H\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh b\u1ecb l\u1eadp ch\u1eadm tr\u1ec5, kh\u00f4ng k\u1ecbp th\u1eddi chuy\u1ec3n giao \u0111\u1ec3 k\u1ebf to\u00e1n ghi s\u1ed5.<\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\">7.3. R\u1ee7i ro v\u1ec1 kh\u00f4ng \u0111\u1ee7 ch\u1ee9ng t\u1eeb h\u1ee3p l\u1ec7<\/h3>\n<p style=\"text-align: justify;\">\u0110\u00e2y l\u00e0 r\u1ee7i ro ph\u00e1p l\u00fd c\u0169ng nh\u01b0 chi ph\u00ed l\u1edbn nh\u1ea5t \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p.<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">H\u1eadu qu\u1ea3: Khi c\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n &amp; ki\u1ec3m tra, n\u1ebfu doanh nghi\u1ec7p kh\u00f4ng xu\u1ea5t tr\u00ecnh \u0111\u01b0\u1ee3c \u0111\u1ea7y \u0111\u1ee7 h\u1ee3p \u0111\u1ed3ng\/ch\u00ednh s\u00e1ch b\u00e1n h\u00e0ng ho\u1eb7c bi\u00ean b\u1ea3n th\u1ecfa thu\u1eadn gi\u1ea3m gi\u00e1 c\u00f3 ch\u1eef k\u00fd c\u1ee7a c\u1ea3 hai b\u00ean, kho\u1ea3n gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n \u0111\u00f3 s\u1ebd b\u1ecb coi l\u00e0 kh\u00f4ng h\u1ee3p l\u00fd, kh\u00f4ng c\u00f3 c\u0103n c\u1ee9. Khi \u0111\u00f3, c\u01a1 quan thu\u1ebf s\u1ebd lo\u1ea1i b\u1ecf kho\u1ea3n gi\u1ea3m gi\u00e1 n\u00e0y kh\u1ecfi c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu, d\u1eabn \u0111\u1ebfn vi\u1ec7c t\u0103ng doanh thu t\u00ednh thu\u1ebf TNDN l\u00e0m t\u0103ng s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p l\u00ean \u0111\u00e1ng k\u1ec3, k\u00e8m theo c\u00e1c kho\u1ea3n ph\u1ea1t v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p.<\/li>\n<li aria-level=\"1\">Nguy\u00ean nh\u00e2n: Qu\u00e1 tr\u00ecnh l\u1eadp ch\u1ee9ng t\u1eeb n\u1ed9i b\u1ed9 l\u1ecfng l\u1ebbo, thi\u1ebfu quy tr\u00ecnh ki\u1ec3m so\u00e1t ch\u1eef k\u00fd x\u00e1c nh\u1eadn c\u1ee7a c\u00e1c b\u00ean li\u00ean quan.<\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\">7.4. R\u1ee7i ro nh\u1ea7m l\u1eabn gi\u1eefa c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu (TK 521)<\/h3>\n<p style=\"text-align: justify;\">H\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n Vi\u1ec7t Nam ph\u00e2n bi\u1ec7t r\u00f5 c\u00e1c lo\u1ea1i gi\u1ea3m tr\u1eeb doanh thu v\u00e0 vi\u1ec7c nh\u1ea7m l\u1eabn s\u1ebd l\u00e0m sai l\u1ec7ch b\u1ea3n ch\u1ea5t c\u1ee7a giao d\u1ecbch tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. H\u1eadu qu\u1ea3:<\/p>\n<ul>\n<li>H\u1ea1ch to\u00e1n gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n (TK 5212\/5213) b\u1ecb h\u1ea1ch to\u00e1n nh\u1ea7m sang chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i (TK 5211) ho\u1eb7c h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i (TK 5212). \u0110i\u1ec1u n\u00e0y l\u00e0m cho vi\u1ec7c tr\u00ecnh b\u00e0y, ph\u00e2n t\u00edch b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh b\u1ecb sai l\u1ec7ch, g\u00e2y hi\u1ec3u l\u1ea7m cho ng\u01b0\u1eddi \u0111\u1ecdc b\u00e1o c\u00e1o (nh\u00e0 qu\u1ea3n tr\u1ecb, nh\u00e0 \u0111\u1ea7u t\u01b0).<\/li>\n<li>M\u1ed7i lo\u1ea1i gi\u1ea3m tr\u1eeb c\u00f3 b\u1ea3n ch\u1ea5t v\u00e0 c\u00e1ch x\u1eed l\u00fd h\u00f3a \u0111\u01a1n kh\u00e1c nhau (v\u00ed d\u1ee5: Chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i th\u01b0\u1eddng \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb ngay tr\u00ean h\u00f3a \u0111\u01a1n g\u1ed1c, c\u00f2n gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n th\u00ec c\u1ea7n l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh). Vi\u1ec7c h\u1ea1ch to\u00e1n sai t\u00e0i kho\u1ea3n c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn sai c\u1ea3 quy tr\u00ecnh l\u1eadp h\u00f3a \u0111\u01a1n k\u00e8m theo<\/li>\n<\/ul>\n<p>Nguy\u00ean nh\u00e2n: K\u1ebf to\u00e1n kh\u00f4ng n\u1eafm r\u00f5 \u0111\u1ecbnh ngh\u0129a c\u0169ng nh\u01b0 \u0111i\u1ec1u ki\u1ec7n ph\u00e1t sinh c\u1ee7a t\u1eebng kho\u1ea3n gi\u1ea3m tr\u1eeb.<\/p>\n<h2 style=\"text-align: justify;\">8. Gi\u1ea3i ph\u00e1p t\u1ed1i \u01b0u c\u00e1c h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n b\u1eb1ng ph\u1ea7n m\u1ec1m Accnet ERP<\/h2>\n<p style=\"text-align: justify;\">\u0110\u1ec3 h\u1ea1n ch\u1ebf sai s\u00f3t, r\u00fat ng\u1eafn th\u1eddi gian x\u1eed l\u00fd nghi\u1ec7p v\u1ee5 \u0111\u1ea3m b\u1ea3o vi\u1ec7c ghi nh\u1eadn c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu \u0111\u01b0\u1ee3c ch\u00ednh x\u00e1c, doanh nghi\u1ec7p n\u00ean \u1ee9ng d\u1ee5ng c\u00e1c gi\u1ea3i ph\u00e1p k\u1ebf to\u00e1n s\u1ed1 nh\u01b0 Accnet ERP. Ph\u1ea7n m\u1ec1m mang l\u1ea1i nhi\u1ec1u l\u1ee3i \u00edch thi\u1ebft th\u1ef1c:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">T\u1ef1 \u0111\u1ed9ng h\u00f3a to\u00e0n b\u1ed9 b\u00fat to\u00e1n gi\u1ea3m gi\u00e1: T\u1ef1 \u0111\u1ed9ng ghi nh\u1eadn gi\u1ea3m tr\u1eeb doanh thu, li\u00ean k\u1ebft h\u00f3a \u0111\u01a1n \u2013 h\u1ee3p \u0111\u1ed3ng \u2013 ch\u1ee9ng t\u1eeb \u0111i\u1ec1u ch\u1ec9nh, gi\u00fap lo\u1ea1i b\u1ecf r\u1ee7i ro h\u1ea1ch to\u00e1n th\u1ee7 c\u00f4ng.<\/li>\n<li aria-level=\"1\">Ki\u1ec3m so\u00e1t doanh thu \u2013 c\u00f4ng n\u1ee3 theo th\u1eddi gian th\u1ef1c: Theo d\u00f5i nhanh \u1ea3nh h\u01b0\u1edfng c\u1ee7a gi\u1ea3m gi\u00e1 \u0111\u1ebfn doanh thu, l\u1ee3i nhu\u1eadn v\u00e0 c\u00f4ng n\u1ee3 ph\u1ea3i thu.<\/li>\n<li aria-level=\"1\">Qu\u1ea3n l\u00fd minh b\u1ea1ch ch\u00ednh s\u00e1ch gi\u1ea3m gi\u00e1: G\u1eafn gi\u1ea3m gi\u00e1 theo t\u1eebng \u0111\u01a1n h\u00e0ng, kh\u00e1ch h\u00e0ng, ch\u01b0\u01a1ng tr\u00ecnh b\u00e1n h\u00e0ng; \u0111\u00e1p \u1ee9ng \u0111\u00fang chu\u1ea9n Th\u00f4ng t\u01b0 <span style=\"font-weight: 400;\">99\/2025\/TT-BTC<\/span><\/li>\n<li aria-level=\"1\">B\u00e1o c\u00e1o ph\u00e2n t\u00edch chu\u1ea9n h\u00f3a: T\u1ed5ng h\u1ee3p chi ti\u1ebft c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu, h\u1ed7 tr\u1ee3 l\u00e3nh \u0111\u1ea1o \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 ch\u00ednh s\u00e1ch gi\u00e1.<\/li>\n<li aria-level=\"1\">L\u01b0u tr\u1eef \u0111i\u1ec7n t\u1eed \u0111\u1ea7y \u0111\u1ee7: T\u1ef1 \u0111\u1ed9ng l\u01b0u ch\u1ee9ng t\u1eeb \u0111i\u1ec1u ch\u1ec9nh, thu\u1eadn ti\u1ec7n cho ki\u1ec3m to\u00e1n c\u0169ng nh\u01b0 \u0111\u1ed1i chi\u1ebfu n\u1ed9i b\u1ed9.<\/li>\n<\/ul>\n<p style=\"text-align: center;\">\t\t<div data-elementor-type=\"container\" data-elementor-id=\"47765\" class=\"elementor elementor-47765\" data-elementor-post-type=\"elementor_library\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2185786 e-flex e-con-boxed e-con e-parent\" data-id=\"2185786\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9742f47 elementor-widget elementor-widget-text-editor\" data-id=\"9742f47\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div><p style=\"text-align: center;\"><strong style=\"color: #cf2e2e; font-size: 130%; text-align: center;\">GI\u1ea2I PH\u00c1P K\u1ebe TO\u00c1N ACCNET ERP T\u00cdCH H\u1ee2P AI T\u1ef0 \u0110\u1ed8NG H\u00d3A M\u1eccI NGHI\u1ec6P V\u1ee4<\/strong><\/p><\/div><p style=\"text-align: justify;\" data-start=\"308\" data-end=\"594\">AccNet ERP l\u00e0 gi\u1ea3i ph\u00e1p ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n t\u00e0i ch\u00ednh t\u00edch h\u1ee3p trong h\u1ec7 th\u1ed1ng qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p to\u00e0n di\u1ec7n, \u0111\u01b0\u1ee3c ph\u00e1t tri\u1ec3n b\u1edfi C\u00f4ng ty L\u1ea1c Vi\u1ec7t. \u0110i\u1ec3m kh\u00e1c bi\u1ec7t n\u1ed5i b\u1eadt c\u1ee7a AccNet ERP ch\u00ednh l\u00e0 vi\u1ec7c <strong data-start=\"508\" data-end=\"542\">\u1ee9ng d\u1ee5ng tr\u00ed tu\u1ec7 nh\u00e2n t\u1ea1o (AI)<\/strong> trong nhi\u1ec1u quy tr\u00ecnh k\u1ebf to\u00e1n gi\u00fap doanh nghi\u1ec7p:<\/p><ul style=\"text-align: justify;\"><li data-start=\"597\" data-end=\"643\">T\u1ef1 \u0111\u1ed9ng h\u00f3a h\u1ea1ch to\u00e1n v\u00e0 ph\u00e2n lo\u1ea1i ch\u1ee9ng t\u1eeb.<\/li><li data-start=\"646\" data-end=\"696\">N\u00e2ng cao t\u00ednh ch\u00ednh x\u00e1c trong ki\u1ec3m so\u00e1t s\u1ed1 li\u1ec7u.<\/li><li data-start=\"699\" data-end=\"756\">R\u00fat ng\u1eafn th\u1eddi gian x\u1eed l\u00fd nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n \u2013 t\u00e0i ch\u00ednh.<\/li><\/ul><p style=\"text-align: justify;\" data-start=\"758\" data-end=\"913\">Nh\u1edd \u0111\u00f3, AccNet ERP kh\u00f4ng ch\u1ec9 l\u00e0 c\u00f4ng c\u1ee5 h\u1ed7 tr\u1ee3 m\u00e0 c\u00f2n l\u00e0 \u201ctr\u1ee3 l\u00fd th\u00f4ng minh\u201d \u0111\u1ed3ng h\u00e0nh c\u00f9ng doanh nghi\u1ec7p trong qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh minh b\u1ea1ch hi\u1ec7u qu\u1ea3.<\/p><p style=\"text-align: justify;\"><span style=\"color: #000000;\"><b>T\u00ednh n\u0103ng n\u1ed5i b\u1eadt:<\/b><\/span><\/p><p style=\"text-align: justify;\">\u2714\ufe0f T\u1ef1 \u0111\u1ed9ng h\u1ea1ch to\u00e1n ch\u1ee9ng t\u1eeb, \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3 nh\u1edd AI.<br data-start=\"1028\" data-end=\"1031\" \/>\u2714\ufe0f Qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh \u2013 k\u1ebf to\u00e1n \u0111a chi nh\u00e1nh, \u0111a c\u00f4ng ty con.<br data-start=\"1091\" data-end=\"1094\" \/>\u2714\ufe0f B\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t theo chu\u1ea9n Vi\u1ec7t Nam &amp; qu\u1ed1c t\u1ebf (VAS, IFRS).<br data-start=\"1166\" data-end=\"1169\" \/>\u2714\ufe0f Qu\u1ea3n tr\u1ecb d\u00f2ng ti\u1ec1n, ng\u00e2n s\u00e1ch, d\u1ef1 b\u00e1o chi ph\u00ed ch\u00ednh x\u00e1c.<br data-start=\"1228\" data-end=\"1231\" \/>\u2714\ufe0f K\u1ebft n\u1ed1i v\u1edbi c\u00e1c ph\u00e2n h\u1ec7 qu\u1ea3n tr\u1ecb nh\u00e2n s\u1ef1, s\u1ea3n xu\u1ea5t, b\u00e1n h\u00e0ng \u0111\u1ec3 \u0111\u1ed3ng b\u1ed9 d\u1eef li\u1ec7u.<br data-start=\"1314\" data-end=\"1317\" \/>\u2714\ufe0f T\u00edch h\u1ee3p AI trong ph\u00e2n t\u00edch s\u1ed1 li\u1ec7u, c\u1ea3nh b\u00e1o r\u1ee7i ro v\u00e0 \u0111\u1ec1 xu\u1ea5t ph\u01b0\u01a1ng \u00e1n t\u1ed1i \u01b0u.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1c4a85f elementor-widget elementor-widget-image\" data-id=\"1c4a85f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"1536\" height=\"679\" src=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/08\/mo-hinh-he-thong-LV-accnet-erp.png\" class=\"attachment-full size-full wp-image-48734\" alt=\"ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n accnet erp\" srcset=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/08\/mo-hinh-he-thong-LV-accnet-erp.png 1536w, https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/08\/mo-hinh-he-thong-LV-accnet-erp-768x340.png 768w, https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/08\/mo-hinh-he-thong-LV-accnet-erp-18x8.png 18w\" sizes=\"(max-width: 1536px) 100vw, 1536px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-902027a elementor-widget elementor-widget-text-editor\" data-id=\"902027a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div><p style=\"text-align: center;\"><span style=\"font-size: 120%; color: #cf2e2e;\"><strong>KH\u00c1CH H\u00c0NG TI\u00caU BI\u1ec2U \u0110ANG TRI\u1ec2N KHAI ACCNET ERP<\/strong><\/span><\/p><\/div><ul><li style=\"text-align: justify;\" data-start=\"193\" data-end=\"280\"><strong data-start=\"200\" data-end=\"280\">Nitto Denko \u2013 Ki\u1ec3m so\u00e1t chi ph\u00ed s\u1ea3n xu\u1ea5t nh\u1edd \u1ee9ng d\u1ee5ng k\u1ebf to\u00e1n t\u00ednh gi\u00e1 th\u00e0nh: <\/strong>Nitto Denko \u0111\u00e3 l\u1ef1a ch\u1ecdn gi\u1ea3i ph\u00e1p <strong data-start=\"315\" data-end=\"329\">AccNet ERP<\/strong> \u0111\u1ec3 tri\u1ec3n khai h\u1ec7 th\u1ed1ng <strong data-start=\"353\" data-end=\"379\">k\u1ebf to\u00e1n t\u00ednh gi\u00e1 th\u00e0nh<\/strong>, gi\u00fap doanh nghi\u1ec7p ki\u1ec3m so\u00e1t chi ph\u00ed hi\u1ec7u qu\u1ea3 h\u01a1n trong qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t. Sau m\u1ed9t th\u1eddi gian s\u1eed d\u1ee5ng, c\u00f4ng ty \u0111\u00e1nh gi\u00e1 cao hi\u1ec7u qu\u1ea3 th\u1ef1c ti\u1ec5n m\u00e0 h\u1ec7 th\u1ed1ng mang l\u1ea1i, c\u0169ng nh\u01b0 m\u1ee9c \u0111\u1ed9 \u1ed5n \u0111\u1ecbnh v\u01b0\u1ee3t tr\u1ed9i so v\u1edbi c\u00e1c ph\u1ea7n m\u1ec1m kh\u00e1c tr\u00ean th\u1ecb tr\u01b0\u1eddng.<\/li><li style=\"text-align: justify;\" data-start=\"659\" data-end=\"742\"><strong data-start=\"666\" data-end=\"742\">ANTESCO \u2013 T\u00e1i c\u1ea5u tr\u00fac quy tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng v\u1edbi k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb v\u1eadn h\u00e0nh: <\/strong>T\u1ea1i ANTESCO, \u0111\u1ed9i ng\u0169 t\u01b0 v\u1ea5n v\u00e0 tri\u1ec3n khai c\u1ee7a AccNetERP \u0111\u00e3 ph\u1ed1i h\u1ee3p ch\u1eb7t ch\u1ebd v\u1edbi doanh nghi\u1ec7p trong giai \u0111o\u1ea1n \u0111\u1ea7u, thi\u1ebft l\u1eadp l\u1ea1i quy tr\u00ecnh chu\u1ea9n v\u00e0 x\u00e2y d\u1ef1ng lu\u1ed3ng c\u00f4ng vi\u1ec7c li\u00ean ph\u00f2ng ban xuy\u00ean su\u1ed1t. Gi\u1ea3i ph\u00e1p \u0111\u00e3 gi\u00fap ANTESCO c\u1ea3i thi\u1ec7n \u0111\u00e1ng k\u1ec3 kh\u1ea3 n\u0103ng qu\u1ea3n tr\u1ecb v\u1eadn h\u00e0nh m\u1ed9t c\u00e1ch \u0111\u1ed3ng b\u1ed9 v\u00e0 linh ho\u1ea1t<\/li><li style=\"text-align: justify;\" data-start=\"1083\" data-end=\"1167\"><strong data-start=\"1090\" data-end=\"1167\">Khatoco \u2013 M\u1edf r\u1ed9ng g\u00f3i gi\u1ea3i ph\u00e1p AccNetC sau tri\u1ec3n khai th\u00e0nh c\u00f4ng ban \u0111\u1ea7u: <\/strong>L\u1ea1c Vi\u1ec7t \u0111\u00e3 tri\u1ec3n khai th\u00e0nh c\u00f4ng <strong data-start=\"1202\" data-end=\"1227\">g\u00f3i gi\u1ea3i ph\u00e1p AccNetC<\/strong> cho C\u00f4ng ty TNHH Th\u01b0\u01a1ng m\u1ea1i Khatoco t\u1ea1i Nha Trang theo tho\u1ea3 thu\u1eadn k\u00fd k\u1ebft ng\u00e0y 29\/07\/2014. <a id=\"formtuvan\"><\/a>Sau khi ba ph\u00e2n h\u1ec7 \u0111\u1ea7u ti\u00ean \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o v\u1eadn h\u00e0nh hi\u1ec7u qu\u1ea3, Khatoco d\u1ef1 \u0111\u1ecbnh s\u1ebd ti\u1ebfp t\u1ee5c h\u1ee3p t\u00e1c v\u00e0 m\u1edf r\u1ed9ng th\u00eam c\u00e1c ph\u00e2n h\u1ec7 t\u00e0i ch\u00ednh \u2013 k\u1ebf to\u00e1n v\u00e0 qu\u1ea3n l\u00fd b\u00e1n l\u1ebb v\u1edbi AccNetC, th\u1ec3 hi\u1ec7n s\u1ef1 tin t\u01b0\u1edfng s\u00e2u s\u1eafc v\u00e0o n\u0103ng l\u1ef1c tri\u1ec3n khai v\u00e0 ch\u1ea5t l\u01b0\u1ee3ng d\u1ecbch v\u1ee5 t\u1eeb L\u1ea1c Vi\u1ec7t.<\/li><\/ul><p style=\"text-align: center;\"><span style=\"font-size: 120%; color: #cf2e2e;\"><strong>ACCNET ERP L\u00c0M \u0110\u01af\u1ee2C G\u00cc M\u00c0 C\u00c1C PM K\u1ebe TO\u00c1N PH\u1ed4 BI\u1ebeN GI\u00c1 R\u1eba KH\u00d4NG L\u00c0M \u0110\u01af\u1ee2C?<\/strong><\/span><\/p><p style=\"text-align: justify;\">C\u00e1c ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n gi\u00e1 r\u1ebb th\u01b0\u1eddng ch\u1ec9 gi\u1ea3i quy\u1ebft ghi nh\u1eadn k\u1ebf to\u00e1n + b\u00e1o c\u00e1o c\u01a1 b\u1ea3n, trong khi m\u1ed9t h\u1ec7 th\u1ed1ng AccNet ERP (on-premise, customizable) gi\u1ea3i quy\u1ebft qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh to\u00e0n doanh nghi\u1ec7p.<\/p><ul><li style=\"text-align: justify;\"><em><span style=\"text-decoration: underline;\"><strong>H\u1ee3p nh\u1ea5t b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111a c\u00f4ng ty<\/strong><\/span><\/em>: H\u1ee3p nh\u1ea5t nhi\u1ec1u c\u00f4ng ty con; Lo\u1ea1i tr\u1eeb giao d\u1ecbch n\u1ed9i b\u1ed9; T\u1ef1 \u0111\u1ed9ng t\u1ea1o b\u00e1o c\u00e1o h\u1ee3p nh\u1ea5t<\/li><li style=\"text-align: justify;\"><em><span style=\"text-decoration: underline;\"><strong>T\u00f9y ch\u1ec9nh quy tr\u00ecnh k\u1ebf to\u00e1n<\/strong><\/span><\/em> theo doanh nghi\u1ec7p, c\u00f3 th\u1ec3 custom workflow theo \u0111\u1eb7c th\u00f9 doanh nghi\u1ec7p<\/li><li style=\"text-align: justify;\"><em><span style=\"text-decoration: underline;\"><strong>T\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n xu\u1ea5t ph\u1ee9c t\u1ea1p<\/strong><\/span><\/em>: C\u00f3 th\u1ec3 t\u00ednh gi\u00e1 th\u00e0nh theo nhi\u1ec1u c\u00f4ng \u0111o\u1ea1n, nhi\u1ec1u ph\u00e2n x\u01b0\u1edfng, nhi\u1ec1u \u0111\u1ecbnh m\u1ee9c.<\/li><li style=\"text-align: justify;\"><em><span style=\"text-decoration: underline;\"><strong>Qu\u1ea3n tr\u1ecb ng\u00e2n s\u00e1ch to\u00e0n doanh nghi\u1ec7p<\/strong><\/span><\/em>: l\u1eadp ng\u00e2n s\u00e1ch theo ph\u00f2ng ban, ki\u1ec3m so\u00e1t ng\u00e2n s\u00e1ch theo d\u1ef1 \u00e1n, c\u1ea3nh b\u00e1o v\u01b0\u1ee3t ng\u00e2n s\u00e1ch.<\/li><li style=\"text-align: justify;\"><em><span style=\"text-decoration: underline;\"><strong>T\u00edch h\u1ee3p h\u1ec7 th\u1ed1ng n\u1ed9i b\u1ed9 doanh nghi\u1ec7p<\/strong><\/span><\/em>: AccNet ERP c\u00f3 th\u1ec3 t\u00edch h\u1ee3p HRM, CRM, DMS, MES, POS, Core banking, h\u1ec7 th\u1ed1ng n\u1ed9i b\u1ed9.<\/li><li style=\"text-align: justify;\"><em><span style=\"text-decoration: underline;\"><strong>D\u1eef li\u1ec7u b\u1ea3o m\u1eadt<\/strong><\/span><\/em>: Tri\u1ec3n khai On-premise tr\u00ean server doanh nghi\u1ec7p, d\u1eef li\u1ec7u \u0111\u01b0\u1ee3c b\u1ea3o m\u1eadt do DN ki\u1ec3m so\u00e1t ho\u00e0n to\u00e0n.<\/li><li style=\"text-align: justify;\"><em><span style=\"text-decoration: underline;\"><strong>Kh\u1ea3 n\u0103ng x\u1eed l\u00fd d\u1eef li\u1ec7u l\u1edbn<\/strong><\/span><\/em> v\u1edbi h\u00e0ng tri\u1ec7u ch\u1ee9ng t\u1eeb, quy tr\u00ecnh k\u1ebf to\u00e1n ph\u1ee9c t\u1ea1p<\/li><li style=\"text-align: justify;\"><em><span style=\"text-decoration: underline;\"><strong>B\u00e1o c\u00e1o qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh n\u00e2ng cao<\/strong><\/span><\/em>: b\u00e1o c\u00e1o d\u00f2ng ti\u1ec1n, ph\u00e2n t\u00edch l\u1ee3i nhu\u1eadn, ph\u00e2n t\u00edch chi ph\u00ed, dashboard t\u00e0i ch\u00ednh.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5757393 e-con-full e-flex e-con e-child\" data-id=\"5757393\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2544591 elementor-widget elementor-widget-text-editor\" data-id=\"2544591\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: center;\"><span style=\"color: #cf2e2e;\"><strong>\u0110\u0102NG K\u00dd NH\u1eacN DEMO NGAY<\/strong><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ba78556 elementor-widget elementor-widget-formidable\" data-id=\"ba78556\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"formidable.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"frm_forms  with_frm_style frm_style_formidable-style\" id=\"frm_form_30_container\" data-token=\"6d069fa875d18508e74fdb0ed0309655\">\n<form enctype=\"multipart\/form-data\" method=\"post\" class=\"frm-show-form \" id=\"form_pm-ke-toan\" data-token=\"6d069fa875d18508e74fdb0ed0309655\">\n<div class=\"frm_form_fields \">\n<fieldset>\n<legend class=\"frm_screen_reader\">\u0110\u0103ng k\u00fd PM k\u1ebf to\u00e1n<\/legend>\r\n\r\n<div class=\"frm_fields_container\">\n<input type=\"hidden\" name=\"frm_action\" value=\"create\" \/>\n<input type=\"hidden\" name=\"form_id\" value=\"30\" \/>\n<input type=\"hidden\" name=\"frm_hide_fields_30\" id=\"frm_hide_fields_30\" value=\"\" \/>\n<input type=\"hidden\" name=\"form_key\" value=\"pm-ke-toan\" \/>\n<input type=\"hidden\" name=\"item_meta[0]\" value=\"\" \/>\n<input type=\"hidden\" id=\"frm_submit_entry_30\" name=\"frm_submit_entry_30\" value=\"b463e59e7f\" \/><input type=\"hidden\" name=\"_wp_http_referer\" value=\"\/en\/wp-json\/wp\/v2\/posts\/48884\" \/><div id=\"frm_field_277_container\" class=\"frm_form_field form-field  frm_required_field frm_top_container frm12 frm_first\">\r\n    <label for=\"field_k597l745\" id=\"field_k597l745_label\" class=\"frm_primary_label\">\r\n        <span class=\"frm_required\" aria-hidden=\"true\"><\/span>\r\n    <\/label>\r\n    <input type=\"text\" id=\"field_k597l745\" name=\"item_meta[277]\" value=\"\"  placeholder=\"H\u1ecd v\u00e0 t\u00ean*\" data-reqmsg=\"Th\u00f4ng tin n\u00e0y kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u1ec3 tr\u1ed1ng\" aria-required=\"true\" data-invmsg=\"Text is invalid\" aria-invalid=\"false\"  \/>\r\n    \r\n    \r\n<\/div>\n<div id=\"frm_field_278_container\" class=\"frm_form_field form-field  frm_required_field frm_top_container frm6 frm_first\">\r\n    <label for=\"field_k7d4c745\" id=\"field_k7d4c745_label\" class=\"frm_primary_label\">\r\n        <span class=\"frm_required\" aria-hidden=\"true\"><\/span>\r\n    <\/label>\r\n    <input type=\"tel\" id=\"field_k7d4c745\" name=\"item_meta[278]\" value=\"\"  placeholder=\"S\u1ed1 \u0111i\u1ec7n tho\u1ea1i*\" data-reqmsg=\"Th\u00f4ng tin n\u00e0y kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u1ec3 tr\u1ed1ng\" aria-required=\"true\" data-invmsg=\"This field kh\u00f4ng h\u1ee3p l\u1ec7\" aria-invalid=\"false\" pattern=\"((\\+\\d{1,3}(-|.| )?\\(?\\d\\)?(-| |.)?\\d{1,5})|(\\(?\\d{2,6}\\)?))(-|.| )?(\\d{3,4})(-|.| )?(\\d{4})(( x| ext)\\d{1,5}){0,1}$\"  \/>\r\n    \r\n    \r\n<\/div>\n<div id=\"frm_field_279_container\" class=\"frm_form_field form-field  frm_required_field frm_top_container frm6\">\r\n    <label for=\"field_qnbh4745\" id=\"field_qnbh4745_label\" class=\"frm_primary_label\">\r\n        <span class=\"frm_required\" aria-hidden=\"true\"><\/span>\r\n    <\/label>\r\n    <input type=\"email\" id=\"field_qnbh4745\" name=\"item_meta[279]\" value=\"\"  placeholder=\"Email*\" data-reqmsg=\"Th\u00f4ng tin n\u00e0y kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u1ec3 tr\u1ed1ng\" aria-required=\"true\" data-invmsg=\"This field kh\u00f4ng h\u1ee3p l\u1ec7\" aria-invalid=\"false\"  \/>\r\n    \r\n    \r\n<\/div>\n<div id=\"frm_field_280_container\" class=\"frm_form_field form-field  frm_top_container frm6 frm_first\">\r\n\t<label for=\"field_c6cjz3\" id=\"field_c6cjz3_label\" class=\"frm_primary_label\">\r\n\t\t<span class=\"frm_required\" aria-hidden=\"true\"><\/span>\r\n\t<\/label>\r\n\t\t\t<select name=\"item_meta[280]\" id=\"field_c6cjz3\"  placeholder=\"Ch\u1ee9c v\u1ee5\" data-invmsg=\"This field kh\u00f4ng h\u1ee3p l\u1ec7\" aria-invalid=\"false\"  >\n\t\t<option  class=\"frm-select-placeholder\" value=\"\" data-placeholder=\"true\">Ch\u1ee9c v\u1ee5<\/option><option  value=\"Ch\u1ee7 doanh nghi\u1ec7p\">Ch\u1ee7 doanh nghi\u1ec7p<\/option><option  value=\"Gi\u00e1m \u0111\u1ed1c\/Ph\u00f3 gi\u00e1m \u0111\u1ed1c\">Gi\u00e1m \u0111\u1ed1c\/Ph\u00f3 gi\u00e1m \u0111\u1ed1c<\/option><option  value=\"Tr\u01b0\u1edfng ph\u00f2ng K\u00ea\u0301 toa\u0301n\">Tr\u01b0\u1edfng ph\u00f2ng K\u00ea\u0301 toa\u0301n<\/option><option  value=\"Tr\u01b0\u1edfng ph\u00f2ng Mua ha\u0300ng\">Tr\u01b0\u1edfng ph\u00f2ng Mua ha\u0300ng<\/option><option  value=\"Tr\u01b0\u1edfng ph\u00f2ng IT\">Tr\u01b0\u1edfng ph\u00f2ng IT<\/option><option  value=\"Tr\u01b0\u1edfng ph\u00f2ng Nh\u00e2n s\u1ef1\">Tr\u01b0\u1edfng ph\u00f2ng Nh\u00e2n s\u1ef1<\/option><option  value=\"Tr\u01b0\u1edfng ph\u00f2ng Marketing\">Tr\u01b0\u1edfng ph\u00f2ng Marketing<\/option><option  value=\"Tr\u01b0\u1edfng ph\u00f2ng Kinh doanh\">Tr\u01b0\u1edfng ph\u00f2ng Kinh doanh<\/option><option  value=\"Qu\u1ea3n l\u00fd d\u1ef1 \u00e1n\">Qu\u1ea3n l\u00fd d\u1ef1 \u00e1n<\/option><option  value=\"Nh\u00e2n vi\u00ean\">Nh\u00e2n vi\u00ean<\/option><option  value=\"Kh\u00e1c\">Kh\u00e1c<\/option>\t<\/select>\n\t\r\n\t\r\n\t\r\n<\/div>\n<div id=\"frm_field_281_container\" class=\"frm_form_field form-field  frm_required_field frm_top_container frm6\">\r\n    <label for=\"field_92h0d745\" id=\"field_92h0d745_label\" class=\"frm_primary_label\">\r\n        <span class=\"frm_required\" aria-hidden=\"true\"><\/span>\r\n    <\/label>\r\n    <input type=\"text\" id=\"field_92h0d745\" name=\"item_meta[281]\" value=\"\"  placeholder=\"T\u00ean doanh nghi\u1ec7p\/MST*\" data-reqmsg=\"Th\u00f4ng tin n\u00e0y kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u1ec3 tr\u1ed1ng\" aria-required=\"true\" data-invmsg=\"Text is invalid\" aria-invalid=\"false\"  \/>\r\n    \r\n    \r\n<\/div>\n<div id=\"frm_field_282_container\" class=\"frm_form_field form-field  frm_top_container frm6 frm_first\">\r\n\t<label for=\"field_tidhs5\" id=\"field_tidhs5_label\" class=\"frm_primary_label\">\r\n\t\t<span class=\"frm_required\" aria-hidden=\"true\"><\/span>\r\n\t<\/label>\r\n\t\t\t<select name=\"item_meta[282]\" id=\"field_tidhs5\"  placeholder=\"Quy m\u00f4 nh\u00e2n s\u1ef1\" data-invmsg=\"This field kh\u00f4ng h\u1ee3p l\u1ec7\" aria-invalid=\"false\"  >\n\t\t<option  class=\"frm-select-placeholder\" value=\"\" data-placeholder=\"true\">Quy m\u00f4 nh\u00e2n s\u1ef1<\/option><option  value=\"Si\u00eau Nho\u0309 (&lt;20)\">Si\u00eau Nho\u0309 (&lt;20)<\/option><option  value=\"Nho\u0309 (&lt;=100)\">Nho\u0309 (&lt;=100)<\/option><option  value=\"V\u01b0\u0300a (&lt;=500)\">V\u01b0\u0300a (&lt;=500)<\/option><option  value=\"L\u01a1\u0301n (&lt;=3000)\">L\u01a1\u0301n (&lt;=3000)<\/option><option  value=\"R\u00e2\u0301t L\u01a1\u0301n (&gt;3000)\">R\u00e2\u0301t L\u01a1\u0301n (&gt;3000)<\/option>\t<\/select>\n\t\r\n\t\r\n\t\r\n<\/div>\n<div id=\"frm_field_283_container\" class=\"frm_form_field form-field  frm_top_container frm6\">\r\n\t<label for=\"field_obq9c34\" id=\"field_obq9c34_label\" class=\"frm_primary_label\">\r\n\t\t<span class=\"frm_required\" aria-hidden=\"true\"><\/span>\r\n\t<\/label>\r\n\t\t\t<select name=\"item_meta[283]\" id=\"field_obq9c34\"  placeholder=\"Ng\u00e0nh ngh\u1ec1\" data-invmsg=\"This field kh\u00f4ng h\u1ee3p l\u1ec7\" aria-invalid=\"false\"  >\n\t\t<option  class=\"frm-select-placeholder\" value=\"\" data-placeholder=\"true\">Ng\u00e0nh ngh\u1ec1<\/option><option  value=\"D\u1ecbch v\u1ee5 c\u00f4ng\">D\u1ecbch v\u1ee5 c\u00f4ng<\/option><option  value=\"T\u00e0i ch\u00ednh\/ng\u00e2n h\u00e0ng\/ba\u0309o hi\u00ea\u0309m\">T\u00e0i ch\u00ednh\/ng\u00e2n h\u00e0ng\/ba\u0309o hi\u00ea\u0309m<\/option><option  value=\"X\u00e2y d\u1ef1ng\/b\u1ea5t \u0111\u1ed9ng s\u1ea3n\">X\u00e2y d\u1ef1ng\/b\u1ea5t \u0111\u1ed9ng s\u1ea3n<\/option><option  value=\"D\u00e2\u0300u khi\u0301\/n\u01b0\u01a1\u0301c\">D\u00e2\u0300u khi\u0301\/n\u01b0\u01a1\u0301c<\/option><option  value=\"Gi\u00e1o d\u1ee5c\/\u0111\u00e0o t\u1ea1o\">Gi\u00e1o d\u1ee5c\/\u0111\u00e0o t\u1ea1o<\/option><option  value=\"B\u00e1n l\u1ebb\">B\u00e1n l\u1ebb<\/option><option  value=\"Th\u1ef1c ph\u1ea9m\/ha\u0300ng ti\u00eau du\u0300ng\">Th\u1ef1c ph\u1ea9m\/ha\u0300ng ti\u00eau du\u0300ng<\/option><option  value=\"D\u01b0\u1ee3c ph\u1ea9m\/Y t\u1ebf\/CN sinh h\u1ecdc\">D\u01b0\u1ee3c ph\u1ea9m\/Y t\u1ebf\/CN sinh h\u1ecdc<\/option><option  value=\"D\u1ec7t\/may\">D\u1ec7t\/may<\/option><option  value=\"Sa\u0309n xu\u00e2\u0301t c\u00f4ng nghi\u00ea\u0323p n\u0103\u0323ng (c\u01a1 kh\u00ed, xi m\u0103ng, the\u0323\u0301p, \u0111i\u00ea\u0323n...)\">Sa\u0309n xu\u00e2\u0301t c\u00f4ng nghi\u00ea\u0323p n\u0103\u0323ng (c\u01a1 kh\u00ed, xi m\u0103ng, the\u0323\u0301p, \u0111i\u00ea\u0323n...)<\/option><option  value=\"S\u1ea3n xu\u00e2\u0301t gi\u00e2\u0301y\/bao bi\u0300\">S\u1ea3n xu\u00e2\u0301t gi\u00e2\u0301y\/bao bi\u0300<\/option><option  value=\"Sa\u0309n xu\u00e2\u0301t kha\u0301c\">Sa\u0309n xu\u00e2\u0301t kha\u0301c<\/option><option  value=\"C\u00f4ng ngh\u1ec7 cao (CNTT, \u0111i\u00ea\u0323n t\u01b0\u0309)\">C\u00f4ng ngh\u1ec7 cao (CNTT, \u0111i\u00ea\u0323n t\u01b0\u0309)<\/option><option  value=\"Di\u0323ch vu\u0323 T\u01b0 v\u1ea5n\/HR\/k\u00ea\u0301 toa\u0301n\">Di\u0323ch vu\u0323 T\u01b0 v\u1ea5n\/HR\/k\u00ea\u0301 toa\u0301n<\/option><option  value=\"L\u00e0m \u0111\u1eb9p\/spa\/th\u1ea9m m\u1ef9\">L\u00e0m \u0111\u1eb9p\/spa\/th\u1ea9m m\u1ef9<\/option><option  value=\"V\u1eadn t\u1ea3i\/kho b\u00e3i\">V\u1eadn t\u1ea3i\/kho b\u00e3i<\/option><option  value=\"\u00d4 t\u00f4\/xe ma\u0301y\/thi\u00ea\u0301t bi\u0323\">\u00d4 t\u00f4\/xe ma\u0301y\/thi\u00ea\u0301t bi\u0323<\/option><option  value=\"Di\u0323ch vu\u0323 l\u01b0u tru\u0301\">Di\u0323ch vu\u0323 l\u01b0u tru\u0301<\/option><option  value=\"Di\u0323ch vu\u0323 \u0103n u\u00f4\u0301ng\/gia\u0309i tri\u0301\">Di\u0323ch vu\u0323 \u0103n u\u00f4\u0301ng\/gia\u0309i tri\u0301<\/option><option  value=\"D\u1ecbch v\u1ee5 th\u01b0\u01a1ng ma\u0323i kha\u0301c\">D\u1ecbch v\u1ee5 th\u01b0\u01a1ng ma\u0323i kha\u0301c<\/option><option  value=\"Kh\u00e1c\">Kh\u00e1c<\/option>\t<\/select>\n\t\r\n\t\r\n\t\r\n<\/div>\n<div id=\"frm_field_285_container\" class=\"frm_form_field  frm_html_container form-field\">\n<div style=\"margin: 15px 0;\"><label style=\"display: flex; align-items: flex-start; gap: 8px; cursor: pointer; font-size: 14px; line-height: 1.5;\"><br \/>\n<input style=\"width: 14px; height: 14px; margin: 3px 0 0 0; flex-shrink: 0;\" name=\"privacy_policy\" required=\"\" type=\"checkbox\" value=\"1\" \/><br \/>\n<span style=\"font-size: 13px;\"><em>T\u00f4i \u0111\u1ed3ng \u00fd cho L\u1ea1c Vi\u1ec7t thu th\u1eadp v\u00e0 x\u1eed l\u00fd th\u00f4ng tin c\u00e1 nh\u00e2n \u0111\u1ec3 li\u00ean h\u1ec7, t\u01b0 v\u1ea5n theo y\u00eau c\u1ea7u v\u00e0 theo <a href=\"https:\/\/lacviet.vn\/chinh-sach-bao-ve-du-lieu-ca-nhan\/\" target=\"_blank\" rel=\"noopener noreferrer\"> Ch\u00ednh s\u00e1ch b\u1ea3o v\u1ec7 d\u1eef li\u1ec7u c\u00e1 nh\u00e2n<\/a> c\u1ee7a L\u1ea1c Vi\u1ec7t.<\/em><\/span><br \/>\n<\/label><\/div>\n<\/div>\n<div id=\"frm_field_286_container\" class=\"frm_form_field form-field \">\r\n\t<div class=\"frm_submit frm_flex\">\r\n<button class=\"frm_button_submit\" type=\"submit\"  >G\u1eedi y\u00eau c\u1ea7u<\/button>\r\n\r\n\r\n\r\n<\/div>\r\n<\/div>\n\t<input type=\"hidden\" name=\"item_key\" value=\"\" \/>\n\t<\/div>\n<\/fieldset>\n<\/div>\n\n<\/form>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2da6d83 elementor-widget elementor-widget-text-editor\" data-id=\"2da6d83\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: center;\"><span style=\"font-size: 120%; color: #cf2e2e;\"><strong>T\u00cdCH H\u1ee2P AI T\u0102NG T\u1ed0C CHUY\u1ec2N \u0110\u1ed4I S\u1ed0 K\u1ebe TO\u00c1N<\/strong><\/span><\/p><p data-start=\"1956\" data-end=\"2029\">AI trong AccNet ERP kh\u00f4ng ch\u1ec9 d\u1eebng l\u1ea1i \u1edf t\u1ef1 \u0111\u1ed9ng h\u00f3a nh\u1eadp li\u1ec7u, m\u00e0 c\u00f2n:<\/p><ul><li style=\"text-align: justify;\" data-start=\"2032\" data-end=\"2176\"><strong data-start=\"2032\" data-end=\"2077\">Nh\u1eadn di\u1ec7n &amp; ph\u00e2n lo\u1ea1i ch\u1ee9ng t\u1eeb th\u00f4ng minh<\/strong>: AI qu\u00e9t, \u0111\u1ecdc v\u00e0 ph\u00e2n lo\u1ea1i h\u00f3a \u0111\u01a1n, phi\u1ebfu chi, phi\u1ebfu thu, h\u1ea1n ch\u1ebf sai s\u00f3t do nh\u1eadp li\u1ec7u th\u1ee7 c\u00f4ng.<\/li><li style=\"text-align: justify;\" data-start=\"2179\" data-end=\"2321\"><strong data-start=\"2179\" data-end=\"2211\">D\u1ef1 b\u00e1o t\u00e0i ch\u00ednh &amp; ng\u00e2n s\u00e1ch<\/strong>: h\u1ec7 th\u1ed1ng s\u1eed d\u1ee5ng thu\u1eadt to\u00e1n h\u1ecdc m\u00e1y \u0111\u1ec3 d\u1ef1 b\u00e1o chi ph\u00ed, doanh thu, h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p ra quy\u1ebft \u0111\u1ecbnh nhanh.<\/li><li style=\"text-align: justify;\" data-start=\"2324\" data-end=\"2452\"><strong data-start=\"2324\" data-end=\"2351\">C\u1ea3nh b\u00e1o r\u1ee7i ro k\u1ebf to\u00e1n<\/strong>: AI ph\u00e1t hi\u1ec7n b\u1ea5t th\u01b0\u1eddng trong s\u1ed5 s\u00e1ch, t\u1eeb \u0111\u00f3 c\u1ea3nh b\u00e1o k\u1ecbp th\u1eddi c\u00e1c sai l\u1ec7ch ho\u1eb7c r\u1ee7i ro gian l\u1eadn.<\/li><li style=\"text-align: justify;\" data-start=\"2455\" data-end=\"2584\"><strong data-start=\"2455\" data-end=\"2484\">Tr\u1ee3 l\u00fd b\u00e1o c\u00e1o th\u00f4ng minh<\/strong>: AI g\u1ee3i \u00fd m\u1eabu b\u00e1o c\u00e1o, t\u1ef1 \u0111\u1ed9ng t\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u, h\u1ed7 tr\u1ee3 ban l\u00e3nh \u0111\u1ea1o ph\u00e2n t\u00edch t\u00e0i ch\u00ednh t\u1ee9c th\u00ec.<\/li><\/ul><p style=\"text-align: center;\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-47770\" src=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/08\/phan-mem-ke-toan-lac-viet-1.png\" alt=\"K\u1ebf to\u00e1n L\u1ea1c Vi\u1ec7t \u1ee9ng d\u1ee5ng AI\" width=\"800\" height=\"500\" srcset=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/08\/phan-mem-ke-toan-lac-viet-1.png 800w, https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/08\/phan-mem-ke-toan-lac-viet-1-768x480.png 768w, https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/08\/phan-mem-ke-toan-lac-viet-1-18x12.png 18w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><\/p><p style=\"text-align: center;\"><span style=\"color: #cf2e2e; font-size: 120%;\"><b>DOANH NGHI\u1ec6P \u0110\u01af\u1ee2C G\u00cc KHI TRI\u1ec2N KHAI PH\u1ea6N M\u1ec0M K\u1ebe TO\u00c1N L\u1ea0C VI\u1ec6T?<\/b><\/span><\/p><ul><li data-start=\"2638\" data-end=\"2732\"><strong data-start=\"2638\" data-end=\"2664\">Kinh nghi\u1ec7m h\u01a1n 30 n\u0103m<\/strong> ph\u00e1t tri\u1ec3n gi\u1ea3i ph\u00e1p ph\u1ea7n m\u1ec1m qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam.<\/li><li data-start=\"2735\" data-end=\"2856\"><strong data-start=\"2735\" data-end=\"2764\">H\u1ec7 sinh th\u00e1i s\u1ed1 to\u00e0n di\u1ec7n<\/strong>: AccNet ERP d\u1ec5 d\u00e0ng k\u1ebft n\u1ed1i v\u1edbi c\u00e1c gi\u1ea3i ph\u00e1p kh\u00e1c c\u1ee7a L\u1ea1c Vi\u1ec7t (HRM, Workflow, Portal\u2026).<\/li><li data-start=\"2859\" data-end=\"2935\"><strong data-start=\"2859\" data-end=\"2882\">C\u00f4ng ngh\u1ec7 ti\u00ean ti\u1ebfn<\/strong>: T\u00edch h\u1ee3p AI, h\u1ed7 tr\u1ee3 cloud &amp; on-premise linh ho\u1ea1t.<\/li><li data-start=\"2938\" data-end=\"3073\"><strong data-start=\"2938\" data-end=\"2964\">D\u1ecbch v\u1ee5 h\u1ed7 tr\u1ee3 t\u1eadn t\u00e2m<\/strong>: \u0110\u1ed9i ng\u0169 chuy\u00ean gia am hi\u1ec3u nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n \u2013 t\u00e0i ch\u00ednh Vi\u1ec7t Nam, \u0111\u1ed3ng h\u00e0nh xuy\u00ean su\u1ed1t trong tri\u1ec3n khai.<\/li><li data-start=\"3076\" data-end=\"3190\"><strong data-start=\"3076\" data-end=\"3113\">Ni\u1ec1m tin t\u1eeb h\u00e0ng ngh\u00ecn kh\u00e1ch h\u00e0ng<\/strong> trong nhi\u1ec1u l\u0129nh v\u1ef1c: t\u00e0i ch\u00ednh, ng\u00e2n h\u00e0ng, s\u1ea3n xu\u1ea5t, th\u01b0\u01a1ng m\u1ea1i, d\u1ecbch v\u1ee5.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-904c40a elementor-widget elementor-widget-text-editor\" data-id=\"904c40a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: center;\"><strong><a href=\"#formtuvan\"><span class=\"xem-tinh-nang\">Xem chi ti\u1ebft t\u00ednh n\u0103ng &amp; nh\u1eadn Demo MI\u1ec4N PH\u00cd<\/span><\/a><\/strong><\/p><div style=\"text-align: center;\"><p style=\"text-align: justify;\"><strong id=\"str-call-timer\">TH\u00d4NG TIN LI\u00caN H\u1ec6<\/strong><\/p><ul><li style=\"text-align: justify;\">Hotline\/Zalo: <a href=\"https:\/\/zalo.me\/0901555063\" target=\"_blank\" rel=\"noopener\">0901 555 063<\/a><\/li><li style=\"text-align: justify;\">Email: accnet@lacviet.com.vn | Website: lacviet.vn | accnet.vn<\/li><li style=\"text-align: justify;\">\u0110\u1ecba ch\u1ec9 v\u0103n ph\u00f2ng: <a href=\"https:\/\/maps.app.goo.gl\/Jqy5fZgaAnFMbJdB7\" target=\"_blank\" rel=\"nofollow noopener\">23 Nguy\u1ec5n Th\u1ecb Hu\u1ef3nh, Ph\u01b0\u1eddng Ph\u00fa Nhu\u1eadn, TP.HCM<\/a><\/li><\/ul><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<\/p>\n<p style=\"text-align: justify;\">H\u1ea1ch to\u00e1n gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n l\u00e0 nghi\u1ec7p v\u1ee5 thi\u1ebft y\u1ebfu, \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn doanh thu thu\u1ea7n v\u00e0 l\u1ee3i nhu\u1eadn. Doanh nghi\u1ec7p b\u1eaft bu\u1ed9c tu\u00e2n th\u1ee7 nghi\u00eam ng\u1eb7t c\u00e1c quy \u0111\u1ecbnh c\u1ee7a Th\u00f4ng t\u01b0 200\/133 v\u1ec1 ch\u1ee9ng t\u1eeb, h\u1ee3p \u0111\u1ed3ng v\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh. Th\u1ef1c hi\u1ec7n ch\u00ednh x\u00e1c nghi\u1ec7p v\u1ee5 n\u00e0y gi\u00fap gi\u1ea3m thi\u1ec3u r\u1ee7i ro v\u1ec1 thu\u1ebf v\u00e0 \u0111\u1ea3m b\u1ea3o ph\u1ea3n \u00e1nh trung th\u1ef1c k\u1ebft qu\u1ea3 kinh doanh. Vi\u1ec7c s\u1ed1 h\u00f3a quy tr\u00ecnh n\u00e0y c\u00f2n h\u1ed7 tr\u1ee3 qu\u1ea3n l\u00fd c\u00f4ng n\u1ee3 v\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh hi\u1ec7u qu\u1ea3, t\u1ed1i \u01b0u h\u00f3a l\u1ee3i nhu\u1eadn.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>H\u1ea1ch to\u00e1n gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n l\u00e0 kho\u1ea3n \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 sau khi giao d\u1ecbch \u0111\u00e3 ho\u00e0n t\u1ea5t, \u0111\u01b0\u1ee3c doanh nghi\u1ec7p \u00e1p d\u1ee5ng \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh doanh thu cho ph\u00f9 h\u1ee3p v\u1edbi th\u1ef1c t\u1ebf, ch\u1eb3ng h\u1ea1n khi h\u00e0ng h\u00f3a kh\u00f4ng \u0111\u1ea1t ch\u1ea5t l\u01b0\u1ee3ng, sai quy c\u00e1ch h\u1ee3p \u0111\u1ed3ng, ho\u1eb7c nh\u1eb1m duy tr\u00ec quan h\u1ec7 kh\u00e1ch [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":48886,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[158],"tags":[124],"class_list":["post-48884","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ke-toan-ban-hang","tag-hach-toan-ban-hang"],"_links":{"self":[{"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/posts\/48884","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/comments?post=48884"}],"version-history":[{"count":9,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/posts\/48884\/revisions"}],"predecessor-version":[{"id":53574,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/posts\/48884\/revisions\/53574"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/media\/48886"}],"wp:attachment":[{"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/media?parent=48884"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/categories?post=48884"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/tags?post=48884"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}