{"id":49215,"date":"2026-08-18T10:05:53","date_gmt":"2026-08-18T03:05:53","guid":{"rendered":"https:\/\/lacviet.vn\/?p=49215"},"modified":"2026-08-18T11:16:01","modified_gmt":"2026-08-18T04:16:01","slug":"hach-toan-hoa-don-dieu-chinh-giam","status":"publish","type":"post","link":"https:\/\/lacviet.vn\/en\/hach-toan-hoa-don-dieu-chinh-giam\/","title":{"rendered":"H\u1ea1ch to\u00e1n h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m thu\u1ebf GTGT theo chu\u1ea9n TT 99\/2025\/TT-BTC"},"content":{"rendered":"<p style=\"text-align: justify;\"><b>H\u1ea1ch to\u00e1n h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m<\/b><span style=\"font-weight: 400;\"> l\u00e0 vi\u1ec7c ghi nh\u1eadn ph\u1ea7n ch\u00eanh l\u1ec7ch gi\u1ea3m ph\u00e1t sinh t\u1eeb h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp tr\u01b0\u1edbc \u0111\u00f3, c\u00f3 th\u1ec3 li\u00ean quan \u0111\u1ebfn gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, s\u1ed1 l\u01b0\u1ee3ng, \u0111\u01a1n gi\u00e1, chi ph\u00ed, thu\u1ebf ho\u1eb7c c\u00e1c kho\u1ea3n \u0111i\u1ec1u ch\u1ec9nh kh\u00e1c. C\u00e1ch h\u1ea1ch to\u00e1n kh\u00f4ng n\u00ean ch\u1ec9 c\u0103n c\u1ee9 v\u00e0o vi\u1ec7c h\u00f3a \u0111\u01a1n mang d\u1ea5u \u00e2m m\u00e0 ph\u1ea3i x\u00e1c \u0111\u1ecbnh <\/span><b>b\u1ea3n ch\u1ea5t nghi\u1ec7p v\u1ee5, t\u00e0i kho\u1ea3n \u0111\u00e3 ghi nh\u1eadn tr\u00ean h\u00f3a \u0111\u01a1n g\u1ed1c v\u00e0 th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh \u0111i\u1ec1u ch\u1ec9nh<\/b><span style=\"font-weight: 400;\">.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1eeb 01\/07\/2026, quy \u0111\u1ecbnh v\u1ec1 x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 sai s\u00f3t ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt theo <\/span><a href=\"https:\/\/vanban.chinhphu.vn\/?classid=1&amp;docid=219006&amp;orggroupid=4&amp;pageid=27160\" target=\"_blank\" rel=\"nofollow noopener\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 91\/2026\/TT-BTC<\/span><\/a><span style=\"font-weight: 400;\">. V\u1edbi nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n, Th\u00f4ng t\u01b0 99\/2025\/TT-BTC y\u00eau c\u1ea7u th\u00f4ng tin tr\u00ean s\u1ed5 k\u1ebf to\u00e1n ph\u1ea3i \u0111\u01b0\u1ee3c ghi nh\u1eadn k\u1ecbp th\u1eddi, ch\u00ednh x\u00e1c theo ch\u1ee9ng t\u1eeb; tr\u01b0\u1eddng h\u1ee3p sai s\u00f3t tr\u1ecdng y\u1ebfu c\u1ee7a BCTC k\u1ef3 tr\u01b0\u1edbc ph\u1ea3i x\u1eed l\u00fd theo nguy\u00ean t\u1eafc \u0111i\u1ec1u ch\u1ec9nh h\u1ed3i t\u1ed1. <\/span><\/p>\n<p style=\"text-align: justify;\">C\u00f9ng <a href=\"https:\/\/lacviet.vn\/\">L\u1ea1c vi\u1ec7t<\/a> t\u00ecm hi\u1ec3u chi ti\u1ebft v\u1ec1 c\u00e1c b\u01b0\u1edbc ghi nh\u1eadn, nguy\u00ean t\u1eafc \u0111\u1ecbnh kho\u1ea3n, c\u00e1ch x\u1eed l\u00fd t\u1eebng t\u00ecnh hu\u1ed1ng \u0111i\u1ec1u ch\u1ec9nh doanh thu, gi\u00e1 v\u1ed1n, thu\u1ebf GTGT c\u0169ng nh\u01b0 c\u00e1c l\u01b0u \u00fd quan tr\u1ecdng gi\u00fap doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n nghi\u1ec7p v\u1ee5 ghi nh\u1eadn h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c hi\u1ec7u qu\u1ea3.<\/p>\n<h2 style=\"text-align: justify;\">1. H\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m l\u00e0 g\u00ec?<\/h2>\n<blockquote><p>H\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m l\u00e0 lo\u1ea1i h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c l\u1eadp \u0111\u1ec3 gi\u1ea3m gi\u00e1 tr\u1ecb c\u1ee7a h\u00f3a \u0111\u01a1n g\u1ed1c \u0111\u00e3 xu\u1ea5t, nh\u1eb1m ph\u1ea3n \u00e1nh ch\u00ednh x\u00e1c c\u00e1c thay \u0111\u1ed5i v\u1ec1 doanh thu, gi\u00e1 v\u1ed1n, thu\u1ebf GTGT ho\u1eb7c s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng h\u00f3a. Khi doanh nghi\u1ec7p ph\u00e1t hi\u1ec7n sai s\u00f3t v\u1ec1 gi\u00e1, s\u1ed1 l\u01b0\u1ee3ng, thu\u1ebf GTGT ho\u1eb7c \u00e1p d\u1ee5ng chi\u1ebft kh\u1ea5u, khuy\u1ebfn m\u1ea1i sau khi l\u1eadp h\u00f3a \u0111\u01a1n, vi\u1ec7c l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m s\u1ebd gi\u00fap c\u1eadp nh\u1eadt s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n c\u0169ng nh\u01b0 b\u00e1o c\u00e1o thu\u1ebf \u0111\u00fang th\u1ef1c t\u1ebf.<\/p><\/blockquote>\n<p style=\"text-align: justify;\">Vai tr\u00f2 quan tr\u1ecdng c\u1ee7a h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">\u0110\u1ea3m b\u1ea3o s\u1ed1 li\u1ec7u t\u00e0i ch\u00ednh ch\u00ednh x\u00e1c: H\u1ea1ch to\u00e1n h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m doanh thu v\u00e0 thu\u1ebf GTGT gi\u00fap b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n, b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh ph\u1ea3n \u00e1nh \u0111\u00fang th\u1ef1c t\u1ebf.<\/li>\n<li aria-level=\"1\">Tu\u00e2n th\u1ee7 ph\u00e1p l\u00fd: Theo Lu\u1eadt Thu\u1ebf GTGT &amp; Th\u00f4ng t\u01b0 200\/2014\/TT-BTC, doanh nghi\u1ec7p ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh khi c\u00f3 sai s\u00f3t.<\/li>\n<li aria-level=\"1\">Qu\u1ea3n l\u00fd c\u00f4ng n\u1ee3 &amp; h\u00e0ng t\u1ed3n kho: Khi h\u1ea1ch to\u00e1n gi\u1ea3m tr\u1eeb doanh thu h\u00e0ng h\u00f3a, doanh nghi\u1ec7p c\u1eadp nh\u1eadt ngay gi\u00e1 tr\u1ecb t\u1ed3n kho, tr\u00e1nh sai l\u1ec7ch trong qu\u1ea3n l\u00fd v\u1eadt t\u01b0, nguy\u00ean li\u1ec7u v\u00e0 s\u1ea3n ph\u1ea9m, \u0111\u1ed3ng th\u1eddi \u0111i\u1ec1u ch\u1ec9nh c\u00f4ng n\u1ee3 v\u1edbi kh\u00e1ch h\u00e0ng \u0111\u00fang th\u1ef1c t\u1ebf.<\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\">2. C\u00e1ch h\u1ea1ch to\u00e1n h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC<\/h2>\n<p style=\"text-align: justify;\"><b>B\u00fat to\u00e1n h\u1ea1ch to\u00e1n 8 tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m<\/b><span style=\"font-weight: 400;\"> \u0111\u00e3 \u0111\u01b0\u1ee3c r\u00e0 so\u00e1t theo quy \u0111\u1ecbnh \u00e1p d\u1ee5ng n\u0103m 2026, \u0111\u1eb7c bi\u1ec7t l\u00e0 <\/span><b>Th\u00f4ng t\u01b0 99\/2025\/TT-BTC<\/b><span style=\"font-weight: 400;\"> v\u1ec1 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p v\u00e0 <\/span><b>Th\u00f4ng t\u01b0 91\/2026\/TT-BTC<\/b><span style=\"font-weight: 400;\"> v\u1ec1 x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed t\u1eeb 01\/07\/2026. Th\u00f4ng t\u01b0 99 c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 01\/01\/2026; Th\u00f4ng t\u01b0 91 c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 01\/07\/2026.<\/span><\/p>\n<h3>2.1. H\u1ea1ch to\u00e1n h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m do sai \u0111\u01a1n gi\u00e1<\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n g\u1ed1c \u0111\u00e3 ghi nh\u1eadn <\/span><b>\u0111\u01a1n gi\u00e1 cao h\u01a1n th\u1ef1c t\u1ebf<\/b><span style=\"font-weight: 400;\">, sau \u0111\u00f3 ng\u01b0\u1eddi b\u00e1n l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m ph\u1ea7n ch\u00eanh l\u1ec7ch. T\u1eeb 01\/07\/2026, sai \u0111\u01a1n gi\u00e1 thu\u1ed9c nh\u00f3m n\u1ed9i dung c\u00f3 th\u1ec3 x\u1eed l\u00fd b\u1eb1ng h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c h\u00f3a \u0111\u01a1n thay th\u1ebf; n\u1ebfu l\u1ef1a ch\u1ecdn h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh th\u00ec ph\u1ea7n gi\u00e1 tr\u1ecb gi\u1ea3m \u0111\u01b0\u1ee3c ghi \u00e2m.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"text-decoration: underline;\"><b>\u0110\u1ed1i v\u1edbi b\u00ean mua<\/b><\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Tr\u01b0\u1eddng h\u1ee3p<\/b><\/td>\n<td style=\"text-align: center;\"><b>B\u00fat to\u00e1n<\/b><\/td>\n<td style=\"text-align: center;\"><b>L\u01b0u \u00fd<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">H\u00e0ng mua v\u1eabn c\u00f2n t\u1ed3n kho<\/span><\/td>\n<td><b>N\u1ee3 TK 331<\/b><span style=\"font-weight: 400;\"> \u2013 Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi b\u00e1n | <\/span><b>C\u00f3 TK 156\/152\/153&#8230;<\/b><span style=\"font-weight: 400;\"> \u2013 H\u00e0ng t\u1ed3n kho | <\/span><b>C\u00f3 TK 1331<\/b><span style=\"font-weight: 400;\"> \u2013 Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Gi\u00e1 tr\u1ecb h\u00e0ng mua gi\u1ea3m v\u00e0 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o gi\u1ea3m t\u01b0\u01a1ng \u1ee9ng.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">H\u00e0ng mua \u0111\u00e3 \u0111\u01b0a ngay v\u00e0o chi ph\u00ed<\/span><\/td>\n<td><b>N\u1ee3 TK 331<\/b><span style=\"font-weight: 400;\"> | <\/span><b>C\u00f3 TK 641\/642\/621\/627&#8230;<\/b><span style=\"font-weight: 400;\"> | <\/span><b>C\u00f3 TK 1331<\/b><\/td>\n<td><span style=\"font-weight: 400;\">T\u00e0i kho\u1ea3n chi ph\u00ed ph\u1ea3i gi\u1ea3m \u0111\u00fang kho\u1ea3n m\u1ee5c \u0111\u00e3 ghi nh\u1eadn ban \u0111\u1ea7u.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">H\u00e0ng mua \u0111\u00e3 b\u00e1n, ph\u1ea7n \u0111i\u1ec1u ch\u1ec9nh \u1ea3nh h\u01b0\u1edfng gi\u00e1 v\u1ed1n<\/span><\/td>\n<td><b>N\u1ee3 TK 331<\/b><span style=\"font-weight: 400;\"> | <\/span><b>C\u00f3 TK 632<\/b><span style=\"font-weight: 400;\"> | <\/span><b>C\u00f3 TK 1331<\/b><\/td>\n<td><span style=\"font-weight: 400;\">C\u1ea7n x\u00e1c \u0111\u1ecbnh h\u00e0ng \u0111\u00e3 xu\u1ea5t b\u00e1n hay c\u00f2n t\u1ed3n tr\u01b0\u1edbc khi ch\u1ecdn t\u00e0i kho\u1ea3n \u0111i\u1ec1u ch\u1ec9nh.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">TK 1331 ph\u1ea3n \u00e1nh thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5; Th\u00f4ng t\u01b0 99 quy \u0111\u1ecbnh thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o nh\u01b0ng <\/span><b>\u0111\u01b0\u1ee3c gi\u1ea3m gi\u00e1 ho\u1eb7c tr\u1ea3 l\u1ea1i<\/b><span style=\"font-weight: 400;\"> \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh b\u00ean C\u00f3 TK 133.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"text-decoration: underline;\"><b>\u0110\u1ed1i v\u1edbi b\u00ean b\u00e1n<\/b><\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Tr\u01b0\u1eddng h\u1ee3p<\/b><\/td>\n<td style=\"text-align: center;\"><b>B\u00fat to\u00e1n<\/b><\/td>\n<td style=\"text-align: center;\"><b>L\u01b0u \u00fd<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Gi\u1ea3m doanh thu do sai \u0111\u01a1n gi\u00e1<\/span><\/td>\n<td><b>N\u1ee3 TK 511<\/b><span style=\"font-weight: 400;\"> | <\/span><b>N\u1ee3 TK 33311<\/b><span style=\"font-weight: 400;\"> | <\/span><b>C\u00f3 TK 131\/111\/112<\/b><\/td>\n<td><span style=\"font-weight: 400;\">Gi\u1ea3m doanh thu v\u00e0 thu\u1ebf GTGT \u0111\u1ea7u ra t\u01b0\u01a1ng \u1ee9ng.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">H\u00e0ng \u0111\u00e3 b\u00e1n, \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m gi\u00e1 v\u1ed1n li\u00ean quan<\/span><\/td>\n<td><b>N\u1ee3 TK 156<\/b><span style=\"font-weight: 400;\"> | <\/span><b>C\u00f3 TK 632<\/b><\/td>\n<td><span style=\"font-weight: 400;\">Ch\u1ec9 th\u1ef1c hi\u1ec7n khi b\u1ea3n ch\u1ea5t nghi\u1ec7p v\u1ee5 l\u00e0m thay \u0111\u1ed5i gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho\/gi\u00e1 v\u1ed1n.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><b>V\u00ed d\u1ee5:<\/b><span style=\"font-weight: 400;\"> H\u00f3a \u0111\u01a1n g\u1ed1c 100 tri\u1ec7u \u0111\u1ed3ng, sau \u0111\u00f3 ph\u00e1t hi\u1ec7n \u0111\u01a1n gi\u00e1 cao h\u01a1n th\u1ef1c t\u1ebf 10 tri\u1ec7u \u0111\u1ed3ng, VAT 10%. H\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m l\u00e0 10 tri\u1ec7u + 1 tri\u1ec7u VAT.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00ean mua:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ee3 331: 11 tri\u1ec7u<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\"> C\u00f3 156\/chi ph\u00ed: 10 tri\u1ec7u<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\"> C\u00f3 1331: 1 tri\u1ec7u<\/span><\/p>\n<h3>2.2. H\u1ea1ch to\u00e1n h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng h\u00f3a<\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 tr\u01b0\u1eddng h\u1ee3p th\u01b0\u1eddng g\u1eb7p khi h\u00f3a \u0111\u01a1n ghi <\/span><b>th\u1eeba s\u1ed1 l\u01b0\u1ee3ng<\/b><span style=\"font-weight: 400;\">, giao h\u00e0ng th\u1ef1c t\u1ebf th\u1ea5p h\u01a1n h\u00f3a \u0111\u01a1n ho\u1eb7c c\u00f3 ph\u1ea7n h\u00e0ng b\u1ecb tr\u1ea3 l\u1ea1i. Theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, s\u1ed1 l\u01b0\u1ee3ng l\u00e0 m\u1ed9t trong nh\u1eefng n\u1ed9i dung c\u1ee7a h\u00f3a \u0111\u01a1n; n\u1ebfu sai s\u1ed1 l\u01b0\u1ee3ng, ng\u01b0\u1eddi b\u00e1n c\u00f3 th\u1ec3 l\u1ef1a ch\u1ecdn \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c thay th\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><strong><span style=\"text-decoration: underline;\">\u0110\u1ed1i v\u1edbi b\u00ean mua<\/span><\/strong><\/p>\n<table>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Tr\u01b0\u1eddng h\u1ee3p<\/b><\/td>\n<td style=\"text-align: center;\"><b>B\u00fat to\u00e1n<\/b><\/td>\n<td style=\"text-align: center;\"><b>L\u01b0u \u00fd<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">H\u00e0ng v\u1eabn c\u00f2n trong kho<\/span><\/td>\n<td><b>N\u1ee3 TK 331<\/b><span style=\"font-weight: 400;\"> | <\/span><b>C\u00f3 TK 156\/152<\/b><span style=\"font-weight: 400;\"> | <\/span><b>C\u00f3 TK 1331<\/b><\/td>\n<td><span style=\"font-weight: 400;\">Gi\u1ea3m s\u1ed1 l\u01b0\u1ee3ng v\u00e0 gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho theo ph\u1ea7n \u0111i\u1ec1u ch\u1ec9nh.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">H\u00e0ng \u0111\u00e3 xu\u1ea5t b\u00e1n<\/span><\/td>\n<td><b>N\u1ee3 TK 331<\/b><span style=\"font-weight: 400;\"> | <\/span><b>C\u00f3 TK 632<\/b><span style=\"font-weight: 400;\"> | <\/span><b>C\u00f3 TK 1331<\/b><\/td>\n<td><span style=\"font-weight: 400;\">Ph\u1ea7n \u0111i\u1ec1u ch\u1ec9nh li\u00ean quan h\u00e0ng \u0111\u00e3 b\u00e1n c\u1ea7n xem x\u00e9t gi\u1ea3m gi\u00e1 v\u1ed1n.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">H\u00e0ng v\u1eeba mua v\u1eeba s\u1eed d\u1ee5ng cho s\u1ea3n xu\u1ea5t<\/span><\/td>\n<td><b>N\u1ee3 TK 331<\/b><span style=\"font-weight: 400;\"> | <\/span><b>C\u00f3 TK 621\/627\/641\/642&#8230;<\/b><span style=\"font-weight: 400;\"> | <\/span><b>C\u00f3 TK 1331<\/b><\/td>\n<td><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh \u0111\u00fang n\u01a1i \u0111\u00e3 ghi nh\u1eadn chi ph\u00ed ban \u0111\u1ea7u.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"text-decoration: underline;\"><strong>\u0110\u1ed1i v\u1edbi b\u00ean b\u00e1n<\/strong><\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Tr\u01b0\u1eddng h\u1ee3p<\/b><\/td>\n<td style=\"text-align: center;\"><b>B\u00fat to\u00e1n<\/b><\/td>\n<td style=\"text-align: center;\"><b>L\u01b0u \u00fd<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Gi\u1ea3m s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng b\u00e1n nh\u01b0ng ch\u01b0a ph\u00e1t sinh tr\u1ea3 h\u00e0ng<\/span><\/td>\n<td><b>N\u1ee3 TK 511<\/b><span style=\"font-weight: 400;\"> | <\/span><b>N\u1ee3 TK 33311<\/b><span style=\"font-weight: 400;\"> | <\/span><b>C\u00f3 TK 131<\/b><\/td>\n<td><span style=\"font-weight: 400;\">\u0110i\u1ec1u ch\u1ec9nh gi\u1ea3m doanh thu, thu\u1ebf v\u00e0 ph\u1ea3i thu.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Kh\u00e1ch tr\u1ea3 l\u1ea1i ph\u1ea7n h\u00e0ng \u0111\u00e3 mua<\/span><\/td>\n<td><b>N\u1ee3 TK 5213<\/b><span style=\"font-weight: 400;\"> | <\/span><b>N\u1ee3 TK 33311<\/b><span style=\"font-weight: 400;\"> | <\/span><b>C\u00f3 TK 131\/111\/112<\/b><\/td>\n<td><span style=\"font-weight: 400;\">TK 521 ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu, trong \u0111\u00f3 c\u00f3 h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">H\u00e0ng tr\u1ea3 l\u1ea1i nh\u1eadp kho<\/span><\/td>\n<td><b>N\u1ee3 TK 156<\/b><span style=\"font-weight: 400;\"> | <\/span><b>C\u00f3 TK 632<\/b><\/td>\n<td><span style=\"font-weight: 400;\">Ghi nh\u1eadn l\u1ea1i gi\u00e1 tr\u1ecb h\u00e0ng nh\u1eadp kho theo gi\u00e1 v\u1ed1n ph\u00f9 h\u1ee3p.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><b>L\u01b0u \u00fd:<\/b><span style=\"font-weight: 400;\"> Kh\u00f4ng n\u00ean m\u1eb7c \u0111\u1ecbnh \u201cgi\u1ea3m s\u1ed1 l\u01b0\u1ee3ng\u201d lu\u00f4n \u0111\u1ed3ng ngh\u0129a v\u1edbi \u201cgi\u1ea3m gi\u00e1 v\u1ed1n\u201d. N\u1ebfu ch\u1ec9 l\u00e0 sai s\u1ed1 l\u01b0\u1ee3ng tr\u00ean h\u00f3a \u0111\u01a1n nh\u01b0ng h\u00e0ng th\u1ef1c t\u1ebf kh\u00f4ng thay \u0111\u1ed5i, c\u1ea7n xem b\u1ea3n ch\u1ea5t nghi\u1ec7p v\u1ee5 v\u00e0 ch\u1ee9ng t\u1eeb th\u1ef1c t\u1ebf tr\u01b0\u1edbc khi h\u1ea1ch to\u00e1n.<\/span><\/p>\n<h3>2.3. H\u1ea1ch to\u00e1n h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5<\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p n\u00e0y th\u01b0\u1eddng ph\u00e1t sinh khi <\/span><b>gi\u00e1 tr\u1ecb giao d\u1ecbch th\u1ef1c t\u1ebf th\u1ea5p h\u01a1n gi\u00e1 tr\u1ecb \u0111\u00e3 xu\u1ea5t h\u00f3a \u0111\u01a1n<\/b><span style=\"font-weight: 400;\">, nh\u01b0ng kh\u00f4ng nh\u1ea5t thi\u1ebft ch\u1ec9 do sai s\u1ed1 l\u01b0\u1ee3ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u00ed d\u1ee5:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u ch\u1ec9nh \u0111\u01a1n gi\u00e1.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u ch\u1ec9nh th\u00e0nh ti\u1ec1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u ch\u1ec9nh gi\u00e1 tr\u1ecb d\u1ecbch v\u1ee5.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u ch\u1ec9nh gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><strong><span style=\"text-decoration: underline;\">\u0110\u1ed1i v\u1edbi b\u00ean mua<\/span><\/strong><\/p>\n<table>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Tr\u01b0\u1eddng h\u1ee3p<\/b><\/td>\n<td style=\"text-align: center;\"><b>B\u00fat to\u00e1n<\/b><\/td>\n<td style=\"text-align: center;\"><b>L\u01b0u \u00fd<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">H\u00e0ng h\u00f3a c\u00f2n t\u1ed3n<\/span><\/td>\n<td><b>N\u1ee3 TK 331<\/b><span style=\"font-weight: 400;\"> | <\/span><b>C\u00f3 TK 156\/152\/153<\/b><span style=\"font-weight: 400;\"> | <\/span><b>C\u00f3 TK 1331<\/b><\/td>\n<td><span style=\"font-weight: 400;\">Gi\u1ea3m nguy\u00ean gi\u00e1\/gi\u00e1 tr\u1ecb h\u00e0ng mua, VAT \u0111\u1ea7u v\u00e0o.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 \u0111\u00e3 ghi nh\u1eadn chi ph\u00ed<\/span><\/td>\n<td><b>N\u1ee3 TK 331<\/b><span style=\"font-weight: 400;\"> | <\/span><b>C\u00f3 TK 641\/642\/627&#8230;<\/b><span style=\"font-weight: 400;\"> | <\/span><b>C\u00f3 TK 1331<\/b><\/td>\n<td><span style=\"font-weight: 400;\">Gi\u1ea3m \u0111\u00fang kho\u1ea3n chi ph\u00ed \u0111\u00e3 ghi nh\u1eadn.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">H\u00e0ng \u0111\u00e3 b\u00e1n<\/span><\/td>\n<td><b>N\u1ee3 TK 331<\/b><span style=\"font-weight: 400;\"> | <\/span><b>C\u00f3 TK 632<\/b><span style=\"font-weight: 400;\"> | <\/span><b>C\u00f3 TK 1331<\/b><\/td>\n<td><span style=\"font-weight: 400;\">Xem x\u00e9t ph\u1ea7n gi\u00e1 v\u1ed1n li\u00ean quan.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"text-decoration: underline;\"><strong>\u0110\u1ed1i v\u1edbi b\u00ean b\u00e1n<\/strong><\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Tr\u01b0\u1eddng h\u1ee3p<\/b><\/td>\n<td style=\"text-align: center;\"><b>B\u00fat to\u00e1n<\/b><\/td>\n<td style=\"text-align: center;\"><b>L\u01b0u \u00fd<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Gi\u1ea3m gi\u00e1 tr\u1ecb doanh thu<\/span><\/td>\n<td><b>N\u1ee3 TK 511<\/b><span style=\"font-weight: 400;\"> | <\/span><b>N\u1ee3 TK 33311<\/b><span style=\"font-weight: 400;\"> | <\/span><b>C\u00f3 TK 131<\/b><\/td>\n<td><span style=\"font-weight: 400;\">D\u00f9ng khi b\u1ea3n ch\u1ea5t l\u00e0 \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m doanh thu c\u1ee7a giao d\u1ecbch.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n<\/span><\/td>\n<td><b>N\u1ee3 TK 5212<\/b><span style=\"font-weight: 400;\"> | <\/span><b>N\u1ee3 TK 33311<\/b><span style=\"font-weight: 400;\"> | <\/span><b>C\u00f3 TK 131<\/b><\/td>\n<td><span style=\"font-weight: 400;\">TK 5212 d\u00f9ng cho gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n. Cu\u1ed1i k\u1ef3 k\u1ebft chuy\u1ec3n gi\u1ea3m tr\u1eeb doanh thu.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><b>\u0110i\u1ec3m c\u1ea7n ph\u00e2n bi\u1ec7t:<\/b><span style=\"font-weight: 400;\"> n\u1ebfu vi\u1ec7c gi\u1ea3m gi\u00e1 tr\u1ecb ph\u00e1t sinh do <\/span><b>quy\u1ebft to\u00e1n ho\u1eb7c thay \u0111\u1ed5i gi\u00e1 tr\u1ecb\/kh\u1ed1i l\u01b0\u1ee3ng sau giao d\u1ecbch<\/b><span style=\"font-weight: 400;\">, kh\u00f4ng n\u00ean m\u1eb7c \u0111\u1ecbnh coi \u0111\u00f3 l\u00e0 \u201ch\u00f3a \u0111\u01a1n g\u1ed1c b\u1ecb sai\u201d. Th\u00f4ng t\u01b0 91\/2026\/TT-BTC c\u00f3 quy \u0111\u1ecbnh ri\u00eang \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p gi\u00e1 tr\u1ecb, kh\u1ed1i l\u01b0\u1ee3ng thay \u0111\u1ed5i khi thanh to\u00e1n\/quy\u1ebft to\u00e1n.<\/span><\/p>\n<h3>2.4. H\u1ea1ch to\u00e1n h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m chi ph\u00ed<\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u00ed d\u1ee5: Doanh nghi\u1ec7p nh\u1eadn h\u00f3a \u0111\u01a1n d\u1ecbch v\u1ee5 100 tri\u1ec7u \u0111\u1ed3ng, \u0111\u00e3 ghi nh\u1eadn v\u00e0o TK 642. Sau \u0111\u00f3 nh\u00e0 cung c\u1ea5p gi\u1ea3m 20 tri\u1ec7u \u0111\u1ed3ng v\u00e0 xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh.<\/span><\/p>\n<p style=\"text-align: justify;\"><strong><span style=\"text-decoration: underline;\">\u0110\u1ed1i v\u1edbi b\u00ean mua<\/span><\/strong><\/p>\n<table>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Tr\u01b0\u1eddng h\u1ee3p<\/b><\/td>\n<td style=\"text-align: center;\"><b>B\u00fat to\u00e1n<\/b><\/td>\n<td style=\"text-align: center;\"><b>L\u01b0u \u00fd<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Gi\u1ea3m chi ph\u00ed b\u00e1n h\u00e0ng<\/span><\/td>\n<td><b>N\u1ee3 TK 331<\/b><span style=\"font-weight: 400;\"> | <\/span><b>C\u00f3 TK 641<\/b><span style=\"font-weight: 400;\"> | <\/span><b>C\u00f3 TK 1331<\/b><\/td>\n<td><span style=\"font-weight: 400;\">\u00c1p d\u1ee5ng khi h\u00f3a \u0111\u01a1n g\u1ed1c \u0111\u00e3 ghi nh\u1eadn v\u00e0o chi ph\u00ed b\u00e1n h\u00e0ng.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Gi\u1ea3m chi ph\u00ed qu\u1ea3n l\u00fd DN<\/span><\/td>\n<td><b>N\u1ee3 TK 331<\/b><span style=\"font-weight: 400;\"> | <\/span><b>C\u00f3 TK 642<\/b><span style=\"font-weight: 400;\"> | <\/span><b>C\u00f3 TK 1331<\/b><\/td>\n<td><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 tr\u01b0\u1eddng h\u1ee3p ph\u1ed5 bi\u1ebfn v\u1edbi h\u00f3a \u0111\u01a1n d\u1ecbch v\u1ee5 v\u0103n ph\u00f2ng, t\u01b0 v\u1ea5n, thu\u00ea ngo\u00e0i&#8230;<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Gi\u1ea3m chi ph\u00ed s\u1ea3n xu\u1ea5t chung<\/span><\/td>\n<td><b>N\u1ee3 TK 331<\/b><span style=\"font-weight: 400;\"> | <\/span><b>C\u00f3 TK 627<\/b><span style=\"font-weight: 400;\"> | <\/span><b>C\u00f3 TK 1331<\/b><\/td>\n<td><span style=\"font-weight: 400;\">C\u1ea7n xem chi ph\u00ed \u0111\u00e3 ph\u00e2n b\u1ed5 v\u00e0o gi\u00e1 th\u00e0nh hay ch\u01b0a.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Gi\u1ea3m nguy\u00ean v\u1eadt li\u1ec7u tr\u1ef1c ti\u1ebfp<\/span><\/td>\n<td><b>N\u1ee3 TK 331<\/b><span style=\"font-weight: 400;\"> | <\/span><b>C\u00f3 TK 621<\/b><span style=\"font-weight: 400;\"> | <\/span><b>C\u00f3 TK 1331<\/b><\/td>\n<td><span style=\"font-weight: 400;\">N\u1ebfu kho\u1ea3n chi ph\u00ed ch\u01b0a \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n th\u00ec \u0111i\u1ec1u ch\u1ec9nh tr\u1ef1c ti\u1ebfp v\u00e0o kho\u1ea3n m\u1ee5c t\u01b0\u01a1ng \u1ee9ng.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 99\/2025\/TT-BTC li\u1ec7t k\u00ea c\u00e1c t\u00e0i kho\u1ea3n chi ph\u00ed nh\u01b0 621, 623, 627, 641, 642 trong h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n v\u00e0 y\u00eau c\u1ea7u doanh nghi\u1ec7p ph\u1ea3n \u00e1nh giao d\u1ecbch theo b\u1ea3n ch\u1ea5t.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec3m c\u1ea7n l\u01b0u \u00fd: N\u1ebfu chi ph\u00ed \u0111\u00e3 \u0111\u01b0\u1ee3c <\/span><b>ph\u00e2n b\u1ed5 v\u00e0o gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m<\/b><span style=\"font-weight: 400;\"> ho\u1eb7c \u0111\u00e3 <\/span><b>k\u1ebft chuy\u1ec3n sang gi\u00e1 v\u1ed1n<\/b><span style=\"font-weight: 400;\">, kh\u00f4ng n\u00ean \u0111\u01a1n gi\u1ea3n ghi C\u00f3 641\/642. C\u1ea7n truy ng\u01b0\u1ee3c kho\u1ea3n chi ph\u00ed \u0111\u00e3 \u0111i v\u00e0o \u0111\u00e2u \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh \u0111\u00fang.<\/span><\/p>\n<h3>2.5. H\u1ea1ch to\u00e1n h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m gi\u00e1 v\u1ed1n, h\u00e0ng t\u1ed3n kho<\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 ph\u1ea7n d\u1ec5 nh\u1ea7m nh\u1ea5t khi h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m <\/span><b>gi\u00e1 mua h\u00e0ng h\u00f3a\/nguy\u00ean v\u1eadt li\u1ec7u<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo Th\u00f4ng t\u01b0 99, TK 632 ph\u1ea3n \u00e1nh gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n; b\u00ean C\u00f3 TK 632 c\u00f3 th\u1ec3 ph\u1ea3n \u00e1nh <\/span><b>kho\u1ea3n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i, gi\u1ea3m gi\u00e1 h\u00e0ng mua nh\u1eadn \u0111\u01b0\u1ee3c sau khi h\u00e0ng mua \u0111\u00e3 ti\u00eau th\u1ee5<\/b><span style=\"font-weight: 400;\"> v\u00e0 gi\u00e1 v\u1ed1n c\u1ee7a h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"text-decoration: underline;\"><strong>Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng c\u00f2n t\u1ed3n kho<\/strong><\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Tr\u01b0\u1eddng h\u1ee3p<\/b><\/td>\n<td style=\"text-align: center;\"><b>B\u00fat to\u00e1n<\/b><\/td>\n<td style=\"text-align: center;\"><b>L\u01b0u \u00fd<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">H\u00e0ng c\u00f2n t\u1ed3n kho to\u00e0n b\u1ed9<\/span><\/td>\n<td><b>N\u1ee3 TK 331<\/b><span style=\"font-weight: 400;\"> | <\/span><b>C\u00f3 TK 156\/152<\/b><span style=\"font-weight: 400;\"> | <\/span><b>C\u00f3 TK 1331<\/b><\/td>\n<td><span style=\"font-weight: 400;\">Gi\u1ea3m tr\u1ef1c ti\u1ebfp gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">M\u1ed9t ph\u1ea7n h\u00e0ng t\u1ed3n kho<\/span><\/td>\n<td><b>N\u1ee3 TK 331<\/b><span style=\"font-weight: 400;\"> | <\/span><b>C\u00f3 TK 156\/152<\/b><span style=\"font-weight: 400;\"> | <\/span><b>C\u00f3 TK 1331<\/b><\/td>\n<td><span style=\"font-weight: 400;\">Ph\u1ea7n gi\u1ea3m ch\u1ec9 ph\u00e2n b\u1ed5 cho l\u01b0\u1ee3ng h\u00e0ng c\u00f2n t\u1ed3n theo b\u1ea3n ch\u1ea5t nghi\u1ec7p v\u1ee5.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"text-decoration: underline;\"><strong>Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng \u0111\u00e3 b\u00e1n<\/strong><\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Tr\u01b0\u1eddng h\u1ee3p<\/b><\/td>\n<td style=\"text-align: center;\"><b>B\u00fat to\u00e1n<\/b><\/td>\n<td style=\"text-align: center;\"><b>L\u01b0u \u00fd<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">To\u00e0n b\u1ed9 h\u00e0ng \u0111\u00e3 b\u00e1n<\/span><\/td>\n<td><b>N\u1ee3 TK 331<\/b><span style=\"font-weight: 400;\"> | <\/span><b>C\u00f3 TK 632<\/b><span style=\"font-weight: 400;\"> | <\/span><b>C\u00f3 TK 1331<\/b><\/td>\n<td><span style=\"font-weight: 400;\">Gi\u1ea3m gi\u00e1 v\u1ed1n c\u1ee7a h\u00e0ng \u0111\u00e3 ti\u00eau th\u1ee5.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">M\u1ed9t ph\u1ea7n c\u00f2n t\u1ed3n, m\u1ed9t ph\u1ea7n \u0111\u00e3 b\u00e1n<\/span><\/td>\n<td><b>N\u1ee3 TK 331<\/b><span style=\"font-weight: 400;\"> | <\/span><b>C\u00f3 TK 156<\/b><span style=\"font-weight: 400;\"> | <\/span><b>C\u00f3 TK 632<\/b><span style=\"font-weight: 400;\"> | <\/span><b>C\u00f3 TK 1331<\/b><\/td>\n<td><span style=\"font-weight: 400;\">C\u1ea7n ph\u00e2n b\u1ed5 ph\u1ea7n \u0111i\u1ec1u ch\u1ec9nh gi\u1eefa h\u00e0ng t\u1ed3n v\u00e0 h\u00e0ng \u0111\u00e3 b\u00e1n.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><b>V\u00ed d\u1ee5:<\/b><span style=\"font-weight: 400;\"> Nh\u00e0 cung c\u1ea5p gi\u1ea3m 30 tri\u1ec7u \u0111\u1ed3ng gi\u00e1 mua. T\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111i\u1ec1u ch\u1ec9nh, 40% h\u00e0ng v\u1eabn t\u1ed3n kho, 60% \u0111\u00e3 b\u00e1n.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gi\u1ea3m TK 156: 12 tri\u1ec7u.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gi\u1ea3m TK 632: 18 tri\u1ec7u.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">VAT \u0111\u1ea7u v\u00e0o gi\u1ea3m: theo s\u1ed1 thu\u1ebf tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh.<\/span><\/li>\n<\/ul>\n<h3>2.6. H\u1ea1ch to\u00e1n h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m do chi\u1ebft kh\u1ea5u, gi\u1ea3m gi\u00e1, tr\u1ea3 l\u1ea1i h\u00e0ng<\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y n\u00ean l\u00e0 m\u1ed9t H3 quan tr\u1ecdng v\u00ec <\/span><b>chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i, gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n v\u00e0 h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i<\/b><span style=\"font-weight: 400;\"> \u0111\u1ec1u thu\u1ed9c nh\u00f3m gi\u1ea3m tr\u1eeb doanh thu theo TK 521.<\/span><\/p>\n<h4>2.6.1. Chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i<\/h4>\n<p style=\"text-align: justify;\"><span style=\"text-decoration: underline;\"><strong>B\u00ean mua<\/strong><\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Tr\u01b0\u1eddng h\u1ee3p<\/b><\/td>\n<td style=\"text-align: center;\"><b>B\u00fat to\u00e1n<\/b><\/td>\n<td style=\"text-align: center;\"><b>L\u01b0u \u00fd<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">H\u00e0ng c\u00f2n t\u1ed3n kho<\/span><\/td>\n<td><b>N\u1ee3 TK 331<\/b><span style=\"font-weight: 400;\"> | <\/span><b>C\u00f3 TK 156\/152<\/b><span style=\"font-weight: 400;\"> | <\/span><b>C\u00f3 TK 1331<\/b><\/td>\n<td><span style=\"font-weight: 400;\">Gi\u1ea3m gi\u00e1 tr\u1ecb h\u00e0ng mua v\u00e0 VAT \u0111\u1ea7u v\u00e0o.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">H\u00e0ng \u0111\u00e3 b\u00e1n<\/span><\/td>\n<td><b>N\u1ee3 TK 331<\/b><span style=\"font-weight: 400;\"> | <\/span><b>C\u00f3 TK 632<\/b><span style=\"font-weight: 400;\"> | <\/span><b>C\u00f3 TK 1331<\/b><\/td>\n<td><span style=\"font-weight: 400;\">N\u1ebfu chi\u1ebft kh\u1ea5u ph\u00e1t sinh sau khi h\u00e0ng \u0111\u00e3 ti\u00eau th\u1ee5.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 99 quy \u0111\u1ecbnh TK 632 b\u00ean C\u00f3 ph\u1ea3n \u00e1nh kho\u1ea3n <\/span><b>chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i, gi\u1ea3m gi\u00e1 h\u00e0ng mua nh\u1eadn \u0111\u01b0\u1ee3c sau khi h\u00e0ng mua \u0111\u00e3 ti\u00eau th\u1ee5<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"text-decoration: underline;\"><strong>B\u00ean b\u00e1n<\/strong><\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Tr\u01b0\u1eddng h\u1ee3p<\/b><\/td>\n<td style=\"text-align: center;\"><b>B\u00fat to\u00e1n<\/b><\/td>\n<td style=\"text-align: center;\"><b>L\u01b0u \u00fd<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Ghi nh\u1eadn kho\u1ea3n chi\u1ebft kh\u1ea5u<\/span><\/td>\n<td><b>N\u1ee3 TK 5211<\/b><span style=\"font-weight: 400;\"> | <\/span><b>N\u1ee3 TK 33311<\/b><span style=\"font-weight: 400;\"> | <\/span><b>C\u00f3 TK 131<\/b><\/td>\n<td><span style=\"font-weight: 400;\">TK 5211 \u2013 Chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Cu\u1ed1i k\u1ef3 k\u1ebft chuy\u1ec3n<\/span><\/td>\n<td><b>N\u1ee3 TK 511<\/b><span style=\"font-weight: 400;\"> | <\/span><b>C\u00f3 TK 5211<\/b><\/td>\n<td><span style=\"font-weight: 400;\">K\u1ebft chuy\u1ec3n kho\u1ea3n chi\u1ebft kh\u1ea5u \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh doanh thu thu\u1ea7n.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1eeb 01\/07\/2026, chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i ph\u00e1t sinh sau khi l\u1eadp h\u00f3a \u0111\u01a1n c\u00f3 quy \u0111\u1ecbnh ri\u00eang v\u1ec1 c\u00e1ch l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh, bao g\u1ed3m tr\u01b0\u1eddng h\u1ee3p \u0111i\u1ec1u ch\u1ec9nh tr\u00ean h\u00f3a \u0111\u01a1n l\u1ea7n mua cu\u1ed1i c\u00f9ng\/k\u1ef3 ti\u1ebfp sau ho\u1eb7c l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh k\u00e8m b\u1ea3ng k\u00ea.<\/span><\/p>\n<h4>2.6.2. Gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n<\/h4>\n<table>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u0110\u1ed1i t\u01b0\u1ee3ng<\/b><\/td>\n<td style=\"text-align: center;\"><b>B\u00fat to\u00e1n<\/b><\/td>\n<td style=\"text-align: center;\"><b>L\u01b0u \u00fd<\/b><\/td>\n<\/tr>\n<tr>\n<td><b>B\u00ean b\u00e1n<\/b><span style=\"font-weight: 400;\"> \u2013 ghi nh\u1eadn gi\u1ea3m gi\u00e1<\/span><\/td>\n<td><b>N\u1ee3 TK 5212<\/b><span style=\"font-weight: 400;\"> | <\/span><b>N\u1ee3 TK 33311<\/b><span style=\"font-weight: 400;\"> | <\/span><b>C\u00f3 TK 131\/111\/112<\/b><\/td>\n<td><span style=\"font-weight: 400;\">Ph\u1ea3n \u00e1nh kho\u1ea3n gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n.<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>B\u00ean mua<\/b><span style=\"font-weight: 400;\"> \u2013 h\u00e0ng c\u00f2n t\u1ed3n<\/span><\/td>\n<td><b>N\u1ee3 TK 331<\/b><span style=\"font-weight: 400;\"> | <\/span><b>C\u00f3 TK 156\/152<\/b><span style=\"font-weight: 400;\"> | <\/span><b>C\u00f3 TK 1331<\/b><\/td>\n<td><span style=\"font-weight: 400;\">Gi\u1ea3m gi\u00e1 tr\u1ecb h\u00e0ng mua.<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>B\u00ean mua<\/b><span style=\"font-weight: 400;\"> \u2013 h\u00e0ng \u0111\u00e3 b\u00e1n<\/span><\/td>\n<td><b>N\u1ee3 TK 331<\/b><span style=\"font-weight: 400;\"> | <\/span><b>C\u00f3 TK 632<\/b><span style=\"font-weight: 400;\"> | <\/span><b>C\u00f3 TK 1331<\/b><\/td>\n<td><span style=\"font-weight: 400;\">Gi\u1ea3m gi\u00e1 v\u1ed1n n\u1ebfu kho\u1ea3n gi\u1ea3m gi\u00e1 li\u00ean quan h\u00e0ng \u0111\u00e3 ti\u00eau th\u1ee5.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h4>2.6.3. H\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i<\/h4>\n<p style=\"text-align: justify;\"><span style=\"text-decoration: underline;\"><strong>B\u00ean b\u00e1n<\/strong><\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Tr\u01b0\u1eddng h\u1ee3p<\/b><\/td>\n<td style=\"text-align: center;\"><b>B\u00fat to\u00e1n<\/b><\/td>\n<td style=\"text-align: center;\"><b>L\u01b0u \u00fd<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Ghi nh\u1eadn h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i<\/span><\/td>\n<td><b>N\u1ee3 TK 5213<\/b><span style=\"font-weight: 400;\"> | <\/span><b>N\u1ee3 TK 33311<\/b><span style=\"font-weight: 400;\"> | <\/span><b>C\u00f3 TK 131\/111\/112<\/b><\/td>\n<td><span style=\"font-weight: 400;\">Gi\u1ea3m doanh thu v\u00e0 VAT \u0111\u1ea7u ra.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Nh\u1eadp l\u1ea1i h\u00e0ng<\/span><\/td>\n<td><b>N\u1ee3 TK 156\/155&#8230;<\/b><span style=\"font-weight: 400;\"> | <\/span><b>C\u00f3 TK 632<\/b><\/td>\n<td><span style=\"font-weight: 400;\">Ghi nh\u1eadn l\u1ea1i h\u00e0ng theo gi\u00e1 v\u1ed1n ph\u00f9 h\u1ee3p.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Cu\u1ed1i k\u1ef3<\/span><\/td>\n<td><b>N\u1ee3 TK 511<\/b><span style=\"font-weight: 400;\"> | <\/span><b>C\u00f3 TK 5213<\/b><\/td>\n<td><span style=\"font-weight: 400;\">K\u1ebft chuy\u1ec3n h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"text-decoration: underline;\"><strong>B\u00ean mua<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu tr\u1ea3 l\u1ea1i h\u00e0ng v\u00e0 ng\u01b0\u1eddi b\u00e1n l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh:<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Tr\u01b0\u1eddng h\u1ee3p<\/b><\/td>\n<td style=\"text-align: center;\"><b>B\u00fat to\u00e1n<\/b><\/td>\n<td style=\"text-align: center;\"><b>L\u01b0u \u00fd<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">H\u00e0ng c\u00f2n trong kho<\/span><\/td>\n<td><b>N\u1ee3 TK 331<\/b><span style=\"font-weight: 400;\"> | <\/span><b>C\u00f3 TK 156\/152<\/b><span style=\"font-weight: 400;\"> | <\/span><b>C\u00f3 TK 1331<\/b><\/td>\n<td><span style=\"font-weight: 400;\">Gi\u1ea3m h\u00e0ng t\u1ed3n kho v\u00e0 VAT \u0111\u1ea7u v\u00e0o.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">H\u00e0ng \u0111\u00e3 b\u00e1n<\/span><\/td>\n<td><b>N\u1ee3 TK 331<\/b><span style=\"font-weight: 400;\"> | <\/span><b>C\u00f3 TK 632<\/b><span style=\"font-weight: 400;\"> | <\/span><b>C\u00f3 TK 1331<\/b><\/td>\n<td><span style=\"font-weight: 400;\">X\u1eed l\u00fd ph\u1ea7n gi\u00e1 v\u1ed1n li\u00ean quan.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1eeb 01\/07\/2026, khi ng\u01b0\u1eddi mua tr\u1ea3 l\u1ea1i to\u00e0n b\u1ed9 ho\u1eb7c m\u1ed9t ph\u1ea7n h\u00e0ng h\u00f3a, nguy\u00ean t\u1eafc l\u00e0 ng\u01b0\u1eddi b\u00e1n l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p c\u00e1c b\u00ean c\u00f3 th\u1ecfa thu\u1eadn \u0111\u1ec3 ng\u01b0\u1eddi mua l\u1eadp h\u00f3a \u0111\u01a1n tr\u1ea3 l\u1ea1i h\u00e0ng.<\/span><\/p>\n<h3>2.7. H\u1ea1ch to\u00e1n h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m do quy\u1ebft to\u00e1n, nghi\u1ec7m thu<\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p n\u00e0y \u0111\u1eb7c bi\u1ec7t ph\u1ed5 bi\u1ebfn trong <\/span><b>x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t, t\u01b0 v\u1ea5n, gia c\u00f4ng, c\u00e1c h\u1ee3p \u0111\u1ed3ng c\u00f3 quy\u1ebft to\u00e1n<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u00ed d\u1ee5: Doanh nghi\u1ec7p \u0111\u00e3 xu\u1ea5t h\u00f3a \u0111\u01a1n theo gi\u00e1 tr\u1ecb nghi\u1ec7m thu 10 t\u1ef7 \u0111\u1ed3ng. Sau quy\u1ebft to\u00e1n, c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn ch\u1ec9 9,5 t\u1ef7 \u0111\u1ed3ng \u2192 \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m 500 tri\u1ec7u \u0111\u1ed3ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u1ed5ng Th\u00f4ng tin \u0111i\u1ec7n t\u1eed Ch\u00ednh ph\u1ee7 \u0111\u00e3 n\u00eau tr\u01b0\u1eddng h\u1ee3p gi\u1ea3m gi\u00e1 tr\u1ecb nghi\u1ec7m thu c\u00f4ng tr\u00ecnh sau ki\u1ec3m to\u00e1n v\u00e0 h\u01b0\u1edbng d\u1eabn l\u1eadp h\u00f3a \u0111\u01a1n cho <\/span><b>ph\u1ea7n ch\u00eanh l\u1ec7ch t\u0103ng\/gi\u1ea3m<\/b><span style=\"font-weight: 400;\"> theo nghi\u1ec7p v\u1ee5 kinh t\u1ebf th\u1ef1c t\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"text-decoration: underline;\"><strong>B\u00ean b\u00e1n<\/strong><\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Tr\u01b0\u1eddng h\u1ee3p<\/b><\/td>\n<td style=\"text-align: center;\"><b>B\u00fat to\u00e1n<\/b><\/td>\n<td style=\"text-align: center;\"><b>L\u01b0u \u00fd<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Gi\u1ea3m doanh thu do quy\u1ebft to\u00e1n<\/span><\/td>\n<td><b>N\u1ee3 TK 511<\/b><span style=\"font-weight: 400;\"> | <\/span><b>N\u1ee3 TK 33311<\/b><span style=\"font-weight: 400;\"> | <\/span><b>C\u00f3 TK 131<\/b><\/td>\n<td><span style=\"font-weight: 400;\">Ph\u1ea7n gi\u1ea3m ph\u1ea3n \u00e1nh theo h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Gi\u00e1 v\u1ed1n c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh theo gi\u00e1 tr\u1ecb quy\u1ebft to\u00e1n<\/span><\/td>\n<td><b>N\u1ee3\/C\u00f3 TK 632<\/b><span style=\"font-weight: 400;\"> theo b\u1ea3n ch\u1ea5t nghi\u1ec7p v\u1ee5<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Kh\u00f4ng t\u1ef1 \u0111\u1ed9ng gi\u1ea3m gi\u00e1 v\u1ed1n ch\u1ec9 v\u00ec doanh thu gi\u1ea3m; ph\u1ea3i x\u00e1c \u0111\u1ecbnh chi ph\u00ed\/gi\u00e1 th\u00e0nh th\u1ef1c t\u1ebf.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"text-decoration: underline;\"><strong>B\u00ean mua<\/strong><\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Tr\u01b0\u1eddng h\u1ee3p<\/b><\/td>\n<td style=\"text-align: center;\"><b>B\u00fat to\u00e1n<\/b><\/td>\n<td style=\"text-align: center;\"><b>L\u01b0u \u00fd<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Gi\u1ea3m gi\u00e1 tr\u1ecb d\u1ecbch v\u1ee5\/h\u1ea1ng m\u1ee5c mua<\/span><\/td>\n<td><b>N\u1ee3 TK 331<\/b><span style=\"font-weight: 400;\"> | <\/span><b>C\u00f3 TK 241\/627\/642&#8230;<\/b><span style=\"font-weight: 400;\"> | <\/span><b>C\u00f3 TK 1331<\/b><\/td>\n<td><span style=\"font-weight: 400;\">Ch\u1ecdn t\u00e0i kho\u1ea3n d\u1ef1a tr\u00ean t\u00e0i s\u1ea3n\/chi ph\u00ed \u0111\u00e3 ghi nh\u1eadn.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Kho\u1ea3n gi\u1ea3m li\u00ean quan t\u00e0i s\u1ea3n \u0111ang x\u00e2y d\u1ef1ng<\/span><\/td>\n<td><b>N\u1ee3 TK 331<\/b><span style=\"font-weight: 400;\"> | <\/span><b>C\u00f3 TK 241<\/b><span style=\"font-weight: 400;\"> | <\/span><b>C\u00f3 TK 1331<\/b><\/td>\n<td><span style=\"font-weight: 400;\">C\u1ea7n \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 tr\u1ecb c\u00f4ng tr\u00ecnh\/XDCB d\u1edf dang.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">T<span style=\"font-weight: 400;\">r\u01b0\u1eddng h\u1ee3p <\/span><b>quy\u1ebft to\u00e1n l\u00e0m thay \u0111\u1ed5i gi\u00e1 tr\u1ecb\/kh\u1ed1i l\u01b0\u1ee3ng<\/b><span style=\"font-weight: 400;\"> kh\u00e1c v\u1edbi tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n ban \u0111\u1ea7u l\u1eadp sai. Th\u00f4ng t\u01b0 91\/2026\/TT-BTC quy \u0111\u1ecbnh ri\u00eang tr\u01b0\u1eddng h\u1ee3p n\u00e0y.<\/span><\/p>\n<h3>2.8. H\u1ea1ch to\u00e1n h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m kh\u00e1c n\u0103m<\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 tr\u01b0\u1eddng h\u1ee3p c\u1ea7n <\/span><b>th\u1eadn tr\u1ecdng nh\u1ea5t<\/b><span style=\"font-weight: 400;\">. Kh\u00f4ng n\u00ean \u0111\u01b0a ra m\u1ed9t b\u00fat to\u00e1n duy nh\u1ea5t cho t\u1ea5t c\u1ea3 h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh kh\u00e1c n\u0103m.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u1ea7n chia th\u00e0nh 2 nh\u00f3m:<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p 1: H\u00f3a \u0111\u01a1n n\u0103m tr\u01b0\u1edbc b\u1ecb sai<\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u00ed d\u1ee5:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n g\u1ed1c: th\u00e1ng 12\/2025.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m: th\u00e1ng 01\/2026.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Nguy\u00ean nh\u00e2n: h\u00f3a \u0111\u01a1n n\u0103m 2025 ghi sai \u0111\u01a1n gi\u00e1.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"text-decoration: underline;\"><strong>N\u1ebfu BCTC n\u0103m tr\u01b0\u1edbc ch\u01b0a ph\u00e1t h\u00e0nh<\/strong><\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Tr\u01b0\u1eddng h\u1ee3p<\/b><\/td>\n<td style=\"text-align: center;\"><b>B\u00fat to\u00e1n<\/b><\/td>\n<td style=\"text-align: center;\"><b>L\u01b0u \u00fd<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u0110i\u1ec1u ch\u1ec9nh gi\u1ea3m h\u00e0ng t\u1ed3n kho<\/span><\/td>\n<td><b>N\u1ee3 TK 331<\/b><span style=\"font-weight: 400;\"> | <\/span><b>C\u00f3 TK 156\/152<\/b><span style=\"font-weight: 400;\"> | <\/span><b>C\u00f3 TK 1331<\/b><\/td>\n<td><span style=\"font-weight: 400;\">C\u1ea7n \u0111\u00e1nh gi\u00e1 s\u1ed1 li\u1ec7u tr\u01b0\u1edbc khi kh\u00f3a s\u1ed5\/l\u1eadp BCTC.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u0110i\u1ec1u ch\u1ec9nh gi\u1ea3m chi ph\u00ed<\/span><\/td>\n<td><b>N\u1ee3 TK 331<\/b><span style=\"font-weight: 400;\"> | <\/span><b>C\u00f3 TK 641\/642\/627&#8230;<\/b><span style=\"font-weight: 400;\"> | <\/span><b>C\u00f3 TK 1331<\/b><\/td>\n<td><span style=\"font-weight: 400;\">\u0110i\u1ec1u ch\u1ec9nh v\u1ec1 \u0111\u00fang b\u1ea3n ch\u1ea5t kho\u1ea3n m\u1ee5c b\u1ecb ghi nh\u1eadn.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u0110i\u1ec1u ch\u1ec9nh gi\u1ea3m gi\u00e1 v\u1ed1n<\/span><\/td>\n<td><b>N\u1ee3 TK 331<\/b><span style=\"font-weight: 400;\"> | <\/span><b>C\u00f3 TK 632<\/b><span style=\"font-weight: 400;\"> | <\/span><b>C\u00f3 TK 1331<\/b><\/td>\n<td><span style=\"font-weight: 400;\">Ki\u1ec3m tra gi\u00e1 v\u1ed1n \u0111\u00e3 k\u1ebft chuy\u1ec3n hay ch\u01b0a.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h4 style=\"text-align: justify;\"><span style=\"text-decoration: underline;\"><strong>Tr\u01b0\u1eddng h\u1ee3p 2: BCTC n\u0103m tr\u01b0\u1edbc \u0111\u00e3 ph\u00e1t h\u00e0nh<\/strong><\/span><\/h4>\n<table>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Tr\u01b0\u1eddng h\u1ee3p<\/b><\/td>\n<td style=\"text-align: center;\"><b>B\u00fat to\u00e1n<\/b><\/td>\n<td style=\"text-align: center;\"><b>L\u01b0u \u00fd<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Sai s\u00f3t k\u1ef3 tr\u01b0\u1edbc kh\u00f4ng tr\u1ecdng y\u1ebfu<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ghi nh\u1eadn theo h\u01b0\u1edbng d\u1eabn c\u1ee7a ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n, ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n c\u1ee7a DN<\/span><\/td>\n<td><span style=\"font-weight: 400;\">C\u1ea7n \u0111\u00e1nh gi\u00e1 b\u1ea3n ch\u1ea5t v\u00e0 m\u1ee9c \u0111\u1ed9 \u1ea3nh h\u01b0\u1edfng.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Sai s\u00f3t k\u1ef3 tr\u01b0\u1edbc tr\u1ecdng y\u1ebfu<\/span><\/td>\n<td><b>Th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh h\u1ed3i t\u1ed1 theo quy \u0111\u1ecbnh<\/b><span style=\"font-weight: 400;\">, kh\u00f4ng m\u00e1y m\u00f3c \u0111\u01b0a to\u00e0n b\u1ed9 v\u00e0o chi ph\u00ed\/doanh thu n\u0103m hi\u1ec7n t\u1ea1i<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ph\u1ea3i \u0111\u00e1nh gi\u00e1 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn BCTC k\u1ef3 tr\u01b0\u1edbc.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Nghi\u1ec7p v\u1ee5 kinh t\u1ebf m\u1edbi ph\u00e1t sinh n\u0103m hi\u1ec7n t\u1ea1i<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ghi nh\u1eadn v\u00e0o k\u1ef3 hi\u1ec7n t\u1ea1i theo b\u1ea3n ch\u1ea5t nghi\u1ec7p v\u1ee5<\/span><\/td>\n<td><span style=\"font-weight: 400;\">V\u00ed d\u1ee5: chi\u1ebft kh\u1ea5u, quy\u1ebft to\u00e1n, gi\u1ea3m gi\u00e1 ph\u00e1t sinh sau giao d\u1ecbch.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">Th\u00f4ng t\u01b0 99\/2025\/TT-BTC quy \u0111\u1ecbnh khi ph\u00e1t hi\u1ec7n sai s\u00f3t tr\u1ecdng y\u1ebfu c\u1ee7a BCTC c\u00e1c k\u1ef3 tr\u01b0\u1edbc, doanh nghi\u1ec7p ph\u1ea3i th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh h\u1ed3i t\u1ed1.<\/p>\n<p style=\"text-align: justify;\">Th\u1eddi \u0111i\u1ec3m h\u1ea1ch to\u00e1n h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m kh\u00e1c n\u0103m ph\u1ea3i c\u0103n c\u1ee9 v\u00e0o b\u1ea3n ch\u1ea5t c\u1ee7a vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh, th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh nghi\u1ec7p v\u1ee5, tr\u1ea1ng th\u00e1i kh\u00f3a s\u1ed5\/BCTC v\u00e0 m\u1ee9c \u0111\u1ed9 tr\u1ecdng y\u1ebfu c\u1ee7a sai s\u00f3t.<\/p>\n<p style=\"text-align: justify;\">\u0110\u1eb7c bi\u1ec7t, quy \u0111\u1ecbnh v\u1ec1 k\u00ea khai thu\u1ebf kh\u00f4ng n\u00ean \u0111\u1ed3ng nh\u1ea5t v\u1edbi th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn k\u1ebf to\u00e1n. Th\u00f4ng t\u01b0 91\/2026\/TT-BTC quy \u0111\u1ecbnh ri\u00eang k\u1ef3 k\u00ea khai \u0111\u1ed1i v\u1edbi c\u00e1c nh\u00f3m h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh thu\u1ed9c ph\u1ea1m vi c\u1ee7a \u0110i\u1ec1u 10.<\/p>\n<h2 style=\"text-align: justify;\">3. Quy tr\u00ecnh chung \u0111\u1ec3 l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m chu\u1ea9n cho k\u1ebf to\u00e1n vi\u00ean<\/h2>\n<p style=\"text-align: justify;\">L\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m kh\u00f4ng ch\u1ec9 l\u00e0 vi\u1ec7c \u0111i\u1ec1n th\u00f4ng tin tr\u00ean ph\u1ea7n m\u1ec1m m\u00e0 c\u00f2n l\u00e0 m\u1ed9t b\u01b0\u1edbc quan tr\u1ecdng \u0111\u1ea3m b\u1ea3o s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n v\u00e0 thu\u1ebf ph\u1ea3n \u00e1nh \u0111\u00fang th\u1ef1c t\u1ebf. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 c\u00e1c b\u01b0\u1edbc h\u1ea1ch to\u00e1n h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m \u0111\u1ec3 tr\u00e1nh sai s\u00f3t, gi\u1ea3m r\u1ee7i ro thu\u1ebf c\u0169ng nh\u01b0 qu\u1ea3n l\u00fd c\u00f4ng n\u1ee3, t\u1ed3n kho hi\u1ec7u qu\u1ea3.<\/p>\n<p style=\"text-align: justify;\"><img fetchpriority=\"high\" decoding=\"async\" class=\"aligncenter wp-image-49465 size-full\" src=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/12\/hach-toan-hoa-don-dieu-chinh-giam-2.png\" alt=\"Quy tr\u00ecnh l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m\" width=\"800\" height=\"500\" srcset=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/12\/hach-toan-hoa-don-dieu-chinh-giam-2.png 800w, https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/12\/hach-toan-hoa-don-dieu-chinh-giam-2-768x480.png 768w, https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/12\/hach-toan-hoa-don-dieu-chinh-giam-2-18x12.png 18w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><\/p>\n<h3 style=\"text-align: justify;\">B\u01b0\u1edbc 1: L\u1eadp bi\u00ean b\u1ea3n th\u1ecfa thu\u1eadn\/Bi\u00ean b\u1ea3n \u0111i\u1ec1u ch\u1ec9nh (C\u01a1 s\u1edf ph\u00e1p l\u00fd)<\/h3>\n<p style=\"text-align: justify;\">X\u00e1c nh\u1eadn s\u1ef1 \u0111\u1ed3ng thu\u1eadn gi\u1eefa b\u00ean b\u00e1n &#8211; b\u00ean mua v\u1ec1 vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n g\u1ed1c.<\/p>\n<p style=\"text-align: justify;\">N\u1ed9i dung c\u1ea7n c\u00f3 tr\u00ean bi\u00ean b\u1ea3n:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">T\u00ean, m\u00e3 s\u1ed1 thu\u1ebf, \u0111\u1ecba ch\u1ec9 c\u1ee7a b\u00ean b\u00e1n v\u00e0 b\u00ean mua.<\/li>\n<li aria-level=\"1\">Th\u00f4ng tin h\u00f3a \u0111\u01a1n g\u1ed1c b\u1ecb \u0111i\u1ec1u ch\u1ec9nh: K\u00fd hi\u1ec7u, s\u1ed1 h\u00f3a \u0111\u01a1n, ng\u00e0y l\u1eadp.<\/li>\n<li aria-level=\"1\">L\u00fd do \u0111i\u1ec1u ch\u1ec9nh: Ghi r\u00f5 r\u00e0ng (v\u00ed d\u1ee5: Xu\u1ea5t th\u1eeba h\u00e0ng, c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m s\u1ed1 l\u01b0\u1ee3ng theo \u0111\u00fang th\u1ef1c t\u1ebf giao nh\u1eadn ho\u1eb7c Hai b\u00ean th\u1ed1ng nh\u1ea5t gi\u1ea3m gi\u00e1 h\u00e0ng h\u00f3a theo h\u1ee3p \u0111\u1ed3ng&#8230;).<\/li>\n<li aria-level=\"1\">N\u1ed9i dung \u0111i\u1ec1u ch\u1ec9nh: Ghi r\u00f5 ch\u1ec9 ti\u00eau n\u00e0o b\u1ecb \u0111i\u1ec1u ch\u1ec9nh (T\u00ean h\u00e0ng h\u00f3a, s\u1ed1 l\u01b0\u1ee3ng, \u0111\u01a1n gi\u00e1, thu\u1ebf su\u1ea5t, th\u00e0nh ti\u1ec1n tr\u01b0\u1edbc thu\u1ebf, ti\u1ec1n thu\u1ebf GTGT).<\/li>\n<li aria-level=\"1\">Gi\u00e1 tr\u1ecb \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m: Ph\u1ea3i ghi r\u00f5 t\u1ed5ng s\u1ed1 ti\u1ec1n gi\u1ea3m (tr\u01b0\u1edbc thu\u1ebf &#8211; sau thu\u1ebf).<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Y\u00eau c\u1ea7u: Bi\u00ean b\u1ea3n ph\u1ea3i \u0111\u01b0\u1ee3c c\u1ea3 b\u00ean b\u00e1n &#8211; b\u00ean mua k\u00fd, \u0111\u00f3ng d\u1ea5u (n\u1ebfu c\u00f3) \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 l\u01b0u tr\u1eef c\u0169ng nh\u01b0 \u0111\u1ed1i chi\u1ebfu v\u1ec1 sau.<\/p>\n<h3 style=\"text-align: justify;\">B\u01b0\u1edbc 2: Th\u1ef1c hi\u1ec7n h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n (Ghi nh\u1eadn tr\u00ean s\u1ed5 s\u00e1ch)<\/h3>\n<p style=\"text-align: justify;\">Sau khi c\u00f3 bi\u00ean b\u1ea3n, k\u1ebf to\u00e1n c\u1ea7n th\u1ef1c hi\u1ec7n h\u1ea1ch to\u00e1n h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m tr\u00ean <a href=\"https:\/\/lacviet.vn\/phan-mem-ke-toan\/\">ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb<\/a>.<\/p>\n<p style=\"text-align: justify;\">Nguy\u00ean t\u1eafc: Ghi nh\u1eadn s\u1ed1 \u00e2m ho\u1eb7c ghi b\u00fat to\u00e1n ng\u01b0\u1ee3c so v\u1edbi b\u00fat to\u00e1n ban \u0111\u1ea7u \u0111\u1ec3 gi\u1ea3m doanh thu, gi\u1ea3m c\u00f4ng n\u1ee3 v\u00e0 gi\u1ea3m thu\u1ebf ph\u1ea3i n\u1ed9p.<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">\u0110i\u1ec1u ch\u1ec9nh gi\u1ea3m doanh thu &amp; thu\u1ebf GTGT:\n<ul>\n<li aria-level=\"2\">N\u1ee3 TK 131 (Ph\u1ea3i thu kh\u00e1ch h\u00e0ng) ho\u1eb7c 111, 112 (Ti\u1ec1n m\u1eb7t\/Ng\u00e2n h\u00e0ng) (Ghi \u00e2m)<\/li>\n<li aria-level=\"2\">C\u00f3 TK 511 (Doanh thu b\u00e1n h\u00e0ng) (Ghi \u00e2m)<\/li>\n<li aria-level=\"2\">C\u00f3 TK 3331 (Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p) (Ghi \u00e2m)<\/li>\n<\/ul>\n<\/li>\n<li aria-level=\"1\">(Ho\u1eb7c b\u1ea1n c\u00f3 th\u1ec3 ghi b\u00fat to\u00e1n \u0111\u1ea3o ng\u01b0\u1ee3c kh\u00f4ng ghi \u00e2m: N\u1ee3 511, N\u1ee3 3331\/ C\u00f3 131&#8230;)<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">L\u01b0u \u00fd: B\u00fat to\u00e1n ph\u1ea3i d\u1ef1a tr\u00ean gi\u00e1 tr\u1ecb \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m \u0111\u00e3 ghi tr\u00ean Bi\u00ean b\u1ea3n.<\/p>\n<h3 style=\"text-align: justify;\">B\u01b0\u1edbc 3: V\u00e0o ph\u00e2n h\u1ec7 h\u00f3a \u0111\u01a1n v\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh.<\/h3>\n<p style=\"text-align: justify;\">Truy c\u1eadp v\u00e0o ph\u1ea7n m\u1ec1m ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">T\u00ecm \u0111\u1ebfn ph\u00e2n h\u1ec7 &#8220;qu\u1ea3n l\u00fd h\u00f3a \u0111\u01a1n&#8221; ho\u1eb7c &#8220;h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed&#8221;.<\/li>\n<li aria-level=\"1\">Ch\u1ecdn ch\u1ee9c n\u0103ng &#8220;l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh&#8221; ho\u1eb7c &#8220;t\u1ea1o m\u1edbi h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh&#8221;.<\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\">B\u01b0\u1edbc 4: Ch\u1ecdn h\u00f3a \u0111\u01a1n g\u1ed1c \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh.<\/h3>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">Ph\u1ea7n m\u1ec1m s\u1ebd y\u00eau c\u1ea7u ng\u01b0\u1eddi d\u00f9ng t\u00ecm ki\u1ebfm v\u00e0 ch\u1ecdn h\u00f3a \u0111\u01a1n g\u1ed1c \u0111\u00e3 l\u1eadp sai\/c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh.<\/li>\n<li aria-level=\"1\">Ng\u01b0\u1eddi d\u00f9ng c\u1ea7n nh\u1eadp c\u00e1c th\u00f4ng tin nh\u01b0 k\u00fd hi\u1ec7u, s\u1ed1 h\u00f3a \u0111\u01a1n, ng\u00e0y h\u00f3a \u0111\u01a1n g\u1ed1c \u0111\u1ec3 h\u1ec7 th\u1ed1ng li\u00ean k\u1ebft.<\/li>\n<li aria-level=\"1\">\u0110\u1ea3m b\u1ea3o h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh \u0111\u01b0\u1ee3c li\u00ean k\u1ebft ch\u1eb7t ch\u1ebd v\u1edbi h\u00f3a \u0111\u01a1n g\u1ed1c theo quy \u0111\u1ecbnh c\u1ee7a t\u1ed5ng c\u1ee5c thu\u1ebf.<\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\">B\u01b0\u1edbc 5: Nh\u1eadp th\u00f4ng tin \u0111i\u1ec1u ch\u1ec9nh c\u1ee5 th\u1ec3 (L\u1eadp h\u00f3a \u0111\u01a1n m\u1edbi)<\/h3>\n<p style=\"text-align: justify;\">H\u1ec7 th\u1ed1ng s\u1ebd t\u1ea1o ra m\u1ed9t m\u00e0n h\u00ecnh \u0111\u1ec3 l\u1eadp h\u00f3a \u0111\u01a1n m\u1edbi, nh\u01b0ng v\u1edbi m\u1ee5c \u0111\u00edch l\u00e0 \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m.<\/p>\n<p style=\"text-align: justify;\">Lo\u1ea1i h\u00f3a \u0111\u01a1n: Ch\u1ecdn &#8220;h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m&#8221;.<\/p>\n<p style=\"text-align: justify;\">Th\u00f4ng tin b\u1eaft bu\u1ed9c:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">Ph\u1ea7n ghi ch\u00fa\/Di\u1ec5n gi\u1ea3i: B\u1eaft bu\u1ed9c ph\u1ea3i ghi r\u00f5: &#8220;\u0110i\u1ec1u ch\u1ec9nh gi\u1ea3m cho h\u00f3a \u0111\u01a1n s\u1ed1 [S\u1ed1 h\u00f3a \u0111\u01a1n g\u1ed1c], k\u00fd hi\u1ec7u [K\u00fd hi\u1ec7u g\u1ed1c], ng\u00e0y [Ng\u00e0y h\u00f3a \u0111\u01a1n g\u1ed1c] theo bi\u00ean b\u1ea3n \u0111i\u1ec1u ch\u1ec9nh ng\u00e0y [Ng\u00e0y Bi\u00ean b\u1ea3n]&#8221;.<\/li>\n<li aria-level=\"1\">Ph\u1ea7n chi ti\u1ebft h\u00e0ng h\u00f3a:\n<ul>\n<li aria-level=\"2\">Ch\u1ec9 c\u1ea7n nh\u1eadp c\u00e1c d\u00f2ng h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m.<\/li>\n<li aria-level=\"2\">C\u00e1ch ghi: Ghi l\u1ea1i t\u00ean h\u00e0ng h\u00f3a\/d\u1ecbch v\u1ee5 \u0111\u00fang nh\u01b0 tr\u00ean h\u00f3a \u0111\u01a1n g\u1ed1c, nh\u01b0ng nh\u1eadp s\u1ed1 l\u01b0\u1ee3ng ho\u1eb7c \u0111\u01a1n gi\u00e1 (ho\u1eb7c c\u1ea3 hai) l\u00e0 s\u1ed1 \u00e2m \u0111\u1ec3 th\u1ec3 hi\u1ec7n vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Ki\u1ec3m tra t\u1ed5ng ti\u1ec1n: \u0110\u1ea3m b\u1ea3o t\u1ed5ng ti\u1ec1n tr\u01b0\u1edbc thu\u1ebf, ti\u1ec1n thu\u1ebf GTGT, v\u00e0 t\u1ed5ng thanh to\u00e1n tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh l\u00e0 s\u1ed1 \u00e2m kh\u1edbp v\u1edbi gi\u00e1 tr\u1ecb \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m tr\u00ean Bi\u00ean b\u1ea3n.<\/p>\n<h3 style=\"text-align: justify;\">B\u01b0\u1edbc 6: Ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh (K\u00fd s\u1ed1 &amp; G\u1eedi c\u01a1 quan thu\u1ebf)<\/h3>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">Ki\u1ec3m tra l\u1ea7n cu\u1ed1i: \u0110\u1ea3m b\u1ea3o c\u00e1c th\u00f4ng tin v\u1ec1 h\u00f3a \u0111\u01a1n g\u1ed1c, l\u00fd do \u0111i\u1ec1u ch\u1ec9nh v\u00e0 gi\u00e1 tr\u1ecb \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m l\u00e0 ch\u00ednh x\u00e1c.<\/li>\n<li aria-level=\"1\">K\u00fd s\u1ed1: Th\u1ef1c hi\u1ec7n k\u00fd s\u1ed1 (k\u00fd \u0111i\u1ec7n t\u1eed) \u0111\u1ec3 ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh.<\/li>\n<li aria-level=\"1\">G\u1eedi c\u01a1 quan thu\u1ebf: Ph\u1ea7n m\u1ec1m s\u1ebd t\u1ef1 \u0111\u1ed9ng g\u1eedi h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh n\u00e0y \u0111\u1ebfn c\u01a1 quan thu\u1ebf \u0111\u1ec3 \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 (\u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n c\u00f3 m\u00e3) ho\u1eb7c th\u00f4ng b\u00e1o (\u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n kh\u00f4ng c\u00f3 m\u00e3).<\/li>\n<li aria-level=\"1\">G\u1eedi cho kh\u00e1ch h\u00e0ng: G\u1eedi h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m \u0111\u00e3 \u0111\u01b0\u1ee3c ph\u00e1t h\u00e0nh th\u00e0nh c\u00f4ng cho b\u00ean mua \u0111\u1ec3 h\u1ecd l\u01b0u tr\u1eef v\u00e0 k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh.<\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\">4. R\u1ee7i ro th\u01b0\u1eddng g\u1eb7p khi h\u1ea1ch to\u00e1n h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m &amp; c\u00e1ch ph\u00f2ng tr\u00e1nh<\/h2>\n<p style=\"text-align: justify;\">Trong qu\u00e1 tr\u00ecnh l\u00e0m k\u1ebf to\u00e1n, x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m lu\u00f4n \u0111\u00f2i h\u1ecfi s\u1ef1 c\u1ea9n tr\u1ecdng v\u00ec li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn doanh thu, chi ph\u00ed, thu\u1ebf GTGT v\u00e0 h\u00e0ng t\u1ed3n kho. \u0110\u00e2y \u0111\u1ec1u l\u00e0 nh\u1eefng r\u1ee7i ro c\u00f3 th\u1ec3 ph\u00f2ng tr\u00e1nh n\u1ebfu th\u1ef1c hi\u1ec7n \u0111\u00fang quy tr\u00ecnh.<\/p>\n<p style=\"text-align: justify;\">C\u00e1c r\u1ee7i ro th\u01b0\u1eddng g\u1eb7p:<\/p>\n<ul style=\"text-align: justify;\">\n<li>Kh\u00f4ng \u0111i\u1ec1u ch\u1ec9nh thu\u1ebf GTGT khi l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m: X\u1ea3y ra khi ch\u1ec9 gi\u1ea3m doanh thu ho\u1eb7c chi ph\u00ed m\u00e0 qu\u00ean c\u1eadp nh\u1eadt ph\u1ea7n thu\u1ebf GTGT t\u01b0\u01a1ng \u1ee9ng. Sai s\u00f3t n\u00e0y khi\u1ebfn s\u1ed1 li\u1ec7u thu\u1ebf kh\u00f4ng kh\u1edbp h\u00f3a \u0111\u01a1n \u0111\u00e3 \u0111i\u1ec1u ch\u1ec9nh, ti\u1ec1m \u1ea9n r\u1ee7i ro vi ph\u1ea1m ph\u00e1p lu\u1eadt thu\u1ebf.<\/li>\n<li>B\u1ecf s\u00f3t c\u00f4ng n\u1ee3 kh\u00e1ch h\u00e0ng ho\u1eb7c nh\u00e0 cung c\u1ea5p: khi \u0111i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n x\u1ea3y ra khi doanh nghi\u1ec7p ch\u1ec9 \u0111i\u1ec1u ch\u1ec9nh doanh thu ho\u1eb7c h\u00e0ng h\u00f3a m\u00e0 qu\u00ean gi\u1ea3m c\u00f4ng n\u1ee3 kh\u00e1ch h\u00e0ng ho\u1eb7c nh\u00e0 cung c\u1ea5p. Sai s\u00f3t n\u00e0y l\u00e0m b\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00f4ng ch\u00ednh x\u00e1c g\u00e2y kh\u00f3 kh\u0103n trong qu\u1ea3n l\u00fd d\u00f2ng ti\u1ec1n.<\/li>\n<li>H\u1ea1ch to\u00e1n nh\u1ea7m t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n: X\u1ea3y ra khi doanh nghi\u1ec7p kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00fang b\u1ea3n ch\u1ea5t nghi\u1ec7p v\u1ee5, \u0111\u1eb7c bi\u1ec7t v\u1edbi h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m doanh thu, chi ph\u00ed ho\u1eb7c h\u00e0ng h\u00f3a. Vi\u1ec7c n\u00e0y khi\u1ebfn s\u1ed1 li\u1ec7u b\u00e1o c\u00e1o kh\u00f4ng ph\u1ea3n \u00e1nh th\u1ef1c t\u1ebf, \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn ph\u00e2n t\u00edch v\u00e0 ra quy\u1ebft \u0111\u1ecbnh qu\u1ea3n tr\u1ecb.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">C\u00e1ch ph\u00f2ng tr\u00e1nh r\u1ee7i ro:<\/p>\n<ul style=\"text-align: justify;\">\n<li>S\u1eed d\u1ee5ng checklist ki\u1ec3m tra tr\u01b0\u1edbc khi h\u1ea1ch to\u00e1n: Checklist gi\u00fap k\u1ebf to\u00e1n r\u00e0 so\u00e1t to\u00e0n b\u1ed9 quy tr\u00ecnh, bao g\u1ed3m bi\u00ean b\u1ea3n \u0111i\u1ec1u ch\u1ec9nh, doanh thu, chi ph\u00ed, thu\u1ebf GTGT, t\u1ed3n kho, c\u00f4ng n\u1ee3.<\/li>\n<li>Ki\u1ec3m tra k\u1ef9 s\u1ed1 li\u1ec7u tr\u01b0\u1edbc khi ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh: R\u00e0 so\u00e1t l\u1ea1i c\u00e1c ch\u1ec9 ti\u00eau nh\u01b0 gi\u00e1 b\u00e1n, s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng h\u00f3a, thu\u1ebf GTGT, ch\u00ednh s\u00e1ch b\u00e1n h\u00e0ng gi\u00fap gi\u1ea3m thi\u1ec3u sai s\u00f3t.<\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\">5. X\u00e2y d\u1ef1ng quy tr\u00ecnh k\u1ebf to\u00e1n chu\u1ea9n v\u1edbi ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n Accnet ERP<\/h2>\n<p style=\"text-align: justify;\">\u0110\u1ec3 t\u1ed1i \u01b0u qu\u00e1 tr\u00ecnh h\u1ea1ch to\u00e1n h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m, doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u00e1p d\u1ee5ng ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n Accnet ERP, gi\u00fap t\u1ef1 \u0111\u1ed9ng h\u00f3a, \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 chu\u1ea9n VAS:<\/p>\n<ul style=\"text-align: justify;\">\n<li>T\u1ef1 \u0111\u1ed9ng ghi nh\u1eadn b\u00fat to\u00e1n h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m: Ph\u1ea7n m\u1ec1m t\u1ef1 \u0111\u1ed9ng ghi nh\u1eadn c\u00e1c b\u00fat to\u00e1n ph\u00e1t sinh t\u1eeb h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m theo \u0111\u00fang chu\u1ea9n VAS, gi\u1ea3m r\u1ee7i ro sai s\u00f3t th\u1ee7 c\u00f4ng ti\u1ebft ki\u1ec7m th\u1eddi gian cho k\u1ebf to\u00e1n.<\/li>\n<li>C\u1eadp nh\u1eadt li\u00ean th\u00f4ng d\u1eef li\u1ec7u: li\u00ean k\u1ebft ch\u1eb7t ch\u1ebd v\u1edbi c\u00e1c b\u1ed9 ph\u1eadn b\u00e1n h\u00e0ng, kho v\u00e0 k\u1ebf to\u00e1n, \u0111\u1ea3m b\u1ea3o s\u1ed1 li\u1ec7u doanh thu, c\u00f4ng n\u1ee3 c\u0169ng nh\u01b0 chi ph\u00ed \u0111\u01b0\u1ee3c \u0111\u1ed3ng b\u1ed9 h\u00f3a, tr\u00e1nh ch\u00eanh l\u1ec7ch do nh\u1eadp li\u1ec7u th\u1ee7 c\u00f4ng.<\/li>\n<li>Theo d\u00f5i tr\u1ea1ng th\u00e1i h\u00f3a \u0111\u01a1n: Doanh nghi\u1ec7p c\u00f3 th\u1ec3 gi\u00e1m s\u00e1t t\u1ea5t c\u1ea3 c\u00e1c h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m theo th\u1eddi gian th\u1ef1c, nh\u1eadn c\u1ea3nh b\u00e1o khi c\u00f3 h\u00f3a \u0111\u01a1n ch\u01b0a h\u1ea1ch to\u00e1n ho\u1eb7c ch\u01b0a kh\u1edbp ch\u1ee9ng t\u1eeb, \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh ph\u00e1p l\u00fd.<\/li>\n<li>T\u1ef1 \u0111\u1ed9ng l\u1eadp b\u00fat to\u00e1n ph\u00e2n b\u1ed5 &amp; \u0111i\u1ec1u ch\u1ec9nh: Ph\u1ea7n m\u1ec1m t\u1ef1 \u0111\u1ed9ng l\u1eadp c\u00e1c b\u00fat to\u00e1n \u0111i\u1ec1u ch\u1ec9nh doanh thu, c\u00f4ng n\u1ee3 ho\u1eb7c chi ph\u00ed li\u00ean quan gi\u00fap k\u1ebf to\u00e1n th\u1ef1c hi\u1ec7n \u0111\u00fang chu\u1ea9n m\u1ef1c, gi\u1ea3m thi\u1ec3u sai s\u00f3t.<\/li>\n<li>B\u00e1o c\u00e1o chi ti\u1ebft &amp; \u0111a chi\u1ec1u: cung c\u1ea5p b\u00e1o c\u00e1o h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m theo nhi\u1ec1u ti\u00eau ch\u00ed (kh\u00e1ch h\u00e0ng, th\u1eddi gian, lo\u1ea1i h\u00f3a \u0111\u01a1n), h\u1ed7 tr\u1ee3 ph\u00e2n t\u00edch, ki\u1ec3m so\u00e1t doanh thu c\u0169ng nh\u01b0 \u0111\u01b0a ra quy\u1ebft \u0111\u1ecbnh k\u1ecbp th\u1eddi.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">\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 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=\"38c329b5e99cca452dafba6c8caebfec\">\n<form enctype=\"multipart\/form-data\" method=\"post\" class=\"frm-show-form \" id=\"form_pm-ke-toan\" data-token=\"38c329b5e99cca452dafba6c8caebfec\">\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=\"396a056073\" \/><input type=\"hidden\" name=\"_wp_http_referer\" value=\"\/en\/wp-json\/wp\/v2\/posts\/49215\" \/><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_284_container\" class=\"frm_form_field form-field  frm_none_container\">\r\n\t<label for=\"g-recaptcha-response\" id=\"field_vlud4_label\" class=\"frm_primary_label\">\r\n\t\t<span class=\"frm_required\" aria-hidden=\"true\"><\/span>\r\n\t<\/label>\r\n\t<div  id=\"field_vlud4\" class=\"frm-g-recaptcha\" data-sitekey=\"6LexPF8bAAAAABVTCNDuOGGhiBWMaQijt5r_RX_G\" data-size=\"normal\" data-theme=\"light\"><\/div>\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\"><span style=\"font-size: 12px;\"><em>B\u1eb1ng c\u00e1ch nh\u1ea5n v\u00e0o n\u00fat <strong>G\u1eedi y\u00eau c\u1ea7u<\/strong>, b\u1ea1n \u0111\u00e3 \u0111\u1ed3ng \u00fd v\u1edbi <a href=\"https:\/\/lacviet.vn\/chinh-sach-bao-ve-du-lieu-ca-nhan\/\">Ch\u00ednh s\u00e1ch b\u1ea3o m\u1eadt th\u00f4ng tin<\/a> c\u1ee7a L\u1ea1c Vi\u1ec7t.<\/em><\/span><\/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 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;\">Vi\u1ec7c \u00e1p d\u1ee5ng ph\u1ea7n m\u1ec1m Accnet ERP gi\u00fap doanh nghi\u1ec7p t\u1ed1i \u01b0u h\u00f3a quy tr\u00ecnh h\u1ea1ch to\u00e1n h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m, n\u00e2ng cao hi\u1ec7u qu\u1ea3 qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh, ki\u1ec3m so\u00e1t c\u00f4ng n\u1ee3 v\u00e0 \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 chu\u1ea9n m\u1ef1c VAS m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c, minh b\u1ea1ch.<\/p>\n<blockquote><p>&gt;&gt;&gt;&gt; Doanh nghi\u1ec7p nh\u1ecf c\u00f3 th\u1ec3 tham kh\u1ea3o <strong><a href=\"https:\/\/lacviet.vn\/cac-phan-mem-ke-toan-online-gia-re\/\">ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n cho doanh nghi\u1ec7p nh\u1ecf<\/a><\/strong> \u0111\u1ec3 \u00e1p d\u1ee5ng t\u1ed1i \u01b0u quy tr\u00ecnh k\u1ebf to\u00e1n.<\/p><\/blockquote>\n<p style=\"text-align: justify;\">H\u1ea1ch to\u00e1n h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m l\u00e0 b\u01b0\u1edbc quan tr\u1ecdng \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u1ea3n \u00e1nh ch\u00ednh x\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh. Vi\u1ec7c th\u1ef1c hi\u1ec7n \u0111\u00fang quy tr\u00ecnh kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p ki\u1ec3m so\u00e1t doanh thu, chi ph\u00ed, thu\u1ebf GTGT v\u00e0 t\u1ed3n kho hi\u1ec7u qu\u1ea3 m\u00e0 c\u00f2n gi\u1ea3m thi\u1ec3u r\u1ee7i ro ph\u00e1p l\u00fd c\u0169ng nh\u01b0 tr\u00e1nh sai s\u00f3t trong k\u1ebf to\u00e1n. B\u00ean c\u1ea1nh \u0111\u00f3, quy tr\u00ecnh minh b\u1ea1ch c\u00f2n n\u00e2ng cao hi\u1ec7u su\u1ea5t l\u00e0m vi\u1ec7c c\u1ee7a b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n, t\u1ea1o c\u01a1 s\u1edf d\u1eef li\u1ec7u \u0111\u00e1ng tin c\u1eady cho l\u00e3nh \u0111\u1ea1o ra quy\u1ebft \u0111\u1ecbnh.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>H\u1ea1ch to\u00e1n h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m l\u00e0 vi\u1ec7c ghi nh\u1eadn ph\u1ea7n ch\u00eanh l\u1ec7ch gi\u1ea3m ph\u00e1t sinh t\u1eeb h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp tr\u01b0\u1edbc \u0111\u00f3, c\u00f3 th\u1ec3 li\u00ean quan \u0111\u1ebfn gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, s\u1ed1 l\u01b0\u1ee3ng, \u0111\u01a1n gi\u00e1, chi ph\u00ed, thu\u1ebf ho\u1eb7c c\u00e1c kho\u1ea3n \u0111i\u1ec1u ch\u1ec9nh kh\u00e1c. C\u00e1ch h\u1ea1ch to\u00e1n kh\u00f4ng n\u00ean ch\u1ec9 c\u0103n c\u1ee9 v\u00e0o [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":49216,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[149,152],"tags":[129],"class_list":["post-49215","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-hoa-don-chung-tu","category-thue-gtgt","tag-hach-toan-lai-lo"],"_links":{"self":[{"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/posts\/49215","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=49215"}],"version-history":[{"count":15,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/posts\/49215\/revisions"}],"predecessor-version":[{"id":53039,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/posts\/49215\/revisions\/53039"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/media\/49216"}],"wp:attachment":[{"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/media?parent=49215"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/categories?post=49215"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/tags?post=49215"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}