{"id":53400,"date":"2026-09-17T11:10:32","date_gmt":"2026-09-17T04:10:32","guid":{"rendered":"https:\/\/lacviet.vn\/?p=53400"},"modified":"2026-09-17T11:15:08","modified_gmt":"2026-09-17T04:15:08","slug":"mau-hoa-don-dieu-chinh-giam","status":"publish","type":"post","link":"https:\/\/lacviet.vn\/en\/mau-hoa-don-dieu-chinh-giam\/","title":{"rendered":"M\u1eabu h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m theo Th\u00f4ng t\u01b0 91\/2026\/TT-BTC"},"content":{"rendered":"<p style=\"text-align: justify;\"><strong>M\u1eabu h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m<\/strong> theo Th\u00f4ng t\u01b0 91\/2026\/TT-BTC g\u1ed3m c\u00e1ch ghi d\u00f2ng tham chi\u1ebfu h\u00f3a \u0111\u01a1n g\u1ed1c, ghi gi\u00e1 tr\u1ecb \u00e2m \u0111\u00fang chu\u1ea9n cho c\u00e1c ch\u1ec9 ti\u00eau b\u1ecb gi\u1ea3m, v\u00e0 c\u00e1ch x\u1eed l\u00fd cho t\u1eebng tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 nh\u01b0 gi\u1ea3m s\u1ed1 l\u01b0\u1ee3ng, gi\u1ea3m \u0111\u01a1n gi\u00e1 ho\u1eb7c gi\u1ea3m to\u00e0n b\u1ed9 h\u00f3a \u0111\u01a1n v\u1ec1 0.<\/p>\n<p style=\"text-align: justify;\">Nhi\u1ec1u k\u1ebf to\u00e1n \u0111\u00e3 n\u1eafm \u0111\u01b0\u1ee3c quy tr\u00ecnh chung \u0111\u1ec3 l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh, nh\u01b0ng khi th\u1ef1c s\u1ef1 b\u1eaft tay v\u00e0o ghi s\u1ed1 \u00e2m cho tr\u01b0\u1eddng h\u1ee3p \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m v\u1eabn l\u00fang t\u00fang: gi\u1ea3m \u1edf ch\u1ec9 ti\u00eau n\u00e0o, ghi \u00e2m bao nhi\u00eau, v\u00e0 tr\u00ecnh b\u00e0y ra sao \u0111\u1ec3 kh\u00f4ng b\u1ecb c\u01a1 quan thu\u1ebf coi l\u00e0 sai \u0111\u1ecbnh d\u1ea1ng.<\/p>\n<p style=\"text-align: justify;\">N\u1ebfu ch\u1ec9 \u0111\u1ecdc l\u00fd thuy\u1ebft m\u00e0 kh\u00f4ng c\u00f3 v\u00ed d\u1ee5 s\u1ed1 li\u1ec7u c\u1ee5 th\u1ec3 \u0111\u1ec3 \u0111\u1ed1i chi\u1ebfu, k\u1ebf to\u00e1n r\u1ea5t d\u1ec5 ghi nh\u1ea7m gi\u1eefa ph\u1ea7n ch\u00eanh l\u1ec7ch c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh v\u1edbi to\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb h\u00f3a \u0111\u01a1n g\u1ed1c, d\u1eabn \u0111\u1ebfn h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh sai v\u00e0 ph\u1ea3i x\u1eed l\u00fd l\u1ea1i t\u1eeb \u0111\u1ea7u.<\/p>\n<p style=\"text-align: justify;\">Trong b\u00e0i vi\u1ebft n\u00e0y, <a href=\"https:\/\/lacviet.vn\/\">L\u1ea1c Vi\u1ec7t<\/a> s\u1ebd gi\u00fap k\u1ebf to\u00e1n n\u1eafm r\u00f5 m\u1eabu h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m \u0111\u00fang chu\u1ea9n: khi n\u00e0o c\u1ea7n l\u1eadp, quy tr\u00ecnh 4 b\u01b0\u1edbc th\u1ef1c hi\u1ec7n, v\u00ed d\u1ee5 minh h\u1ecda s\u1ed1 li\u1ec7u c\u1ee5 th\u1ec3 cho t\u1eebng tr\u01b0\u1eddng h\u1ee3p, v\u00e0 c\u00e1ch k\u00ea khai thu\u1ebf sau khi \u0111i\u1ec1u ch\u1ec9nh.<\/p>\n<h2 style=\"text-align: justify;\">1. H\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m l\u00e0 g\u00ec? Khi n\u00e0o c\u1ea7n l\u1eadp?<\/h2>\n<p style=\"text-align: justify;\">H\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m l\u00e0 m\u1ed9t d\u1ea1ng h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh, \u0111\u01b0\u1ee3c l\u1eadp khi gi\u00e1 tr\u1ecb h\u00f3a \u0111\u01a1n g\u1ed1c c\u1ea7n gi\u1ea3m xu\u1ed1ng so v\u1edbi n\u1ed9i dung \u0111\u00e3 ghi ban \u0111\u1ea7u, \u00e1p d\u1ee5ng theo Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP v\u00e0 Th\u00f4ng t\u01b0 91\/2026\/TT-BTC. Kh\u00e1c v\u1edbi \u0111i\u1ec1u ch\u1ec9nh t\u0103ng (b\u1ed5 sung ph\u1ea7n c\u00f2n thi\u1ebfu), \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m lu\u00f4n g\u1eafn v\u1edbi vi\u1ec7c ghi s\u1ed1 \u00e2m cho ph\u1ea7n gi\u00e1 tr\u1ecb c\u1ea7n tr\u1eeb b\u1edbt. Hai nh\u00f3m nguy\u00ean nh\u00e2n ph\u1ed5 bi\u1ebfn d\u1eabn \u0111\u1ebfn nhu c\u1ea7u l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y \u1edf hai ph\u1ea7n d\u01b0\u1edbi \u0111\u00e2y.<\/p>\n<h3 style=\"text-align: justify;\">1.1. Sai s\u00f3t v\u1ec1 s\u1ed1 li\u1ec7u<\/h3>\n<p style=\"text-align: justify;\">3 Tr\u01b0\u1eddng h\u1ee3p ph\u1ed5 bi\u1ebfn:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">Sai s\u1ed1 l\u01b0\u1ee3ng: giao \u00edt h\u01a1n h\u00f3a \u0111\u01a1n g\u1ed1c do thi\u1ebfu h\u00e0ng ho\u1eb7c nh\u1eadp li\u1ec7u nh\u1ea7m.<\/li>\n<li aria-level=\"1\">Sai \u0111\u01a1n gi\u00e1: \u00e1p nh\u1ea7m b\u1ea3ng gi\u00e1 c\u0169 ho\u1eb7c nh\u1ea7m \u0111\u01a1n v\u1ecb t\u00ednh.<\/li>\n<li aria-level=\"1\">\u00c1p d\u1ee5ng sai thu\u1ebf su\u1ea5t: ch\u01b0a c\u1eadp nh\u1eadt \u0111\u00fang nh\u00f3m thu\u1ebf su\u1ea5t cho m\u1eb7t h\u00e0ng.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Nh\u00f3m nguy\u00ean nh\u00e2n \u0111\u1ea7u ti\u00ean xu\u1ea5t ph\u00e1t t\u1eeb vi\u1ec7c h\u00f3a \u0111\u01a1n g\u1ed1c ghi sai s\u1ed1 li\u1ec7u theo h\u01b0\u1edbng cao h\u01a1n th\u1ef1c t\u1ebf giao d\u1ecbch, khi\u1ebfn gi\u00e1 tr\u1ecb tr\u00ean h\u00f3a \u0111\u01a1n kh\u00f4ng kh\u1edbp v\u1edbi h\u00e0ng h\u00f3a ho\u1eb7c d\u1ecbch v\u1ee5 th\u1ef1c t\u1ebf \u0111\u00e3 cung c\u1ea5p cho kh\u00e1ch h\u00e0ng.<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">Sai s\u1ed1 l\u01b0\u1ee3ng l\u00e0 tr\u01b0\u1eddng h\u1ee3p ph\u1ed5 bi\u1ebfn nh\u1ea5t, x\u1ea3y ra khi h\u00f3a \u0111\u01a1n g\u1ed1c ghi s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng h\u00f3a nhi\u1ec1u h\u01a1n s\u1ed1 l\u01b0\u1ee3ng th\u1ef1c t\u1ebf \u0111\u00e3 giao. T\u00ecnh hu\u1ed1ng n\u00e0y th\u01b0\u1eddng g\u1eb7p khi k\u1ebf to\u00e1n xu\u1ea5t h\u00f3a \u0111\u01a1n ngay t\u1ea1i th\u1eddi \u0111i\u1ec3m ch\u1ed1t \u0111\u01a1n h\u00e0ng, tr\u01b0\u1edbc khi b\u1ed9 ph\u1eadn kho ho\u00e0n t\u1ea5t vi\u1ec7c giao h\u00e0ng v\u00e0 x\u00e1c nh\u1eadn s\u1ed1 l\u01b0\u1ee3ng th\u1ef1c giao, d\u1eabn \u0111\u1ebfn ch\u00eanh l\u1ec7ch n\u1ebfu kho thi\u1ebfu h\u00e0ng ho\u1eb7c giao thi\u1ebfu so v\u1edbi \u0111\u01a1n \u0111\u1eb7t h\u00e0ng ban \u0111\u1ea7u. Ngo\u00e0i ra, l\u1ed7i nh\u1eadp li\u1ec7u tr\u00ean ph\u1ea7n m\u1ec1m b\u00e1n h\u00e0ng, v\u00ed d\u1ee5 nh\u00e2n vi\u00ean nh\u1eadp nh\u1ea7m s\u1ed1 l\u01b0\u1ee3ng do thao t\u00e1c v\u1ed9i ho\u1eb7c do \u0111\u01a1n h\u00e0ng c\u00f3 nhi\u1ec1u d\u00f2ng s\u1ea3n ph\u1ea9m t\u01b0\u01a1ng t\u1ef1 nhau, c\u0169ng l\u00e0 nguy\u00ean nh\u00e2n ph\u1ed5 bi\u1ebfn kh\u00f4ng k\u00e9m.<\/li>\n<li aria-level=\"1\">Sai \u0111\u01a1n gi\u00e1 x\u1ea3y ra khi \u0111\u01a1n gi\u00e1 ghi tr\u00ean h\u00f3a \u0111\u01a1n cao h\u01a1n \u0111\u01a1n gi\u00e1 \u0111\u00fang \u0111\u00e3 th\u1ecfa thu\u1eadn v\u1edbi kh\u00e1ch h\u00e0ng. Nguy\u00ean nh\u00e2n th\u01b0\u1eddng g\u1eb7p l\u00e0 b\u1ed9 ph\u1eadn b\u00e1n h\u00e0ng \u00e1p d\u1ee5ng nh\u1ea7m b\u1ea3ng gi\u00e1 ni\u00eam y\u1ebft c\u0169 thay v\u00ec b\u1ea3ng gi\u00e1 \u0111\u00e3 \u0111\u00e0m ph\u00e1n l\u1ea1i cho kh\u00e1ch h\u00e0ng c\u1ee5 th\u1ec3, ho\u1eb7c qu\u00ean c\u1eadp nh\u1eadt m\u1ee9c gi\u00e1 \u01b0u \u0111\u00e3i \u0111\u00e3 cam k\u1ebft trong h\u1ee3p \u0111\u1ed3ng d\u00e0i h\u1ea1n. M\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p kh\u00e1c ph\u00e1t sinh do nh\u1ea7m \u0111\u01a1n v\u1ecb t\u00ednh, v\u00ed d\u1ee5 \u00e1p gi\u00e1 theo th\u00f9ng nh\u01b0ng l\u1ea1i nh\u00e2n theo \u0111\u01a1n v\u1ecb l\u1ebb, khi\u1ebfn \u0111\u01a1n gi\u00e1 b\u1ecb t\u00ednh sai g\u1ea5p nhi\u1ec1u l\u1ea7n so v\u1edbi th\u1ef1c t\u1ebf.<\/li>\n<li aria-level=\"1\">\u00c1p d\u1ee5ng sai thu\u1ebf su\u1ea5t l\u00e0 tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n ghi thu\u1ebf su\u1ea5t gi\u00e1 tr\u1ecb gia t\u0103ng cao h\u01a1n m\u1ee9c \u0111\u00fang \u00e1p d\u1ee5ng cho m\u1eb7t h\u00e0ng ho\u1eb7c d\u1ecbch v\u1ee5 \u0111\u00f3, khi\u1ebfn ti\u1ec1n thu\u1ebf ghi tr\u00ean h\u00f3a \u0111\u01a1n cao h\u01a1n ngh\u0129a v\u1ee5 thu\u1ebf th\u1ef1c t\u1ebf c\u1ee7a giao d\u1ecbch. L\u1ed7i n\u00e0y th\u01b0\u1eddng x\u1ea3y ra khi danh m\u1ee5c h\u00e0ng h\u00f3a tr\u00ean ph\u1ea7n m\u1ec1m b\u00e1n h\u00e0ng ch\u01b0a \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt \u0111\u00fang nh\u00f3m thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i, ho\u1eb7c khi m\u1eb7t h\u00e0ng thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf theo ch\u00ednh s\u00e1ch t\u1ea1m th\u1eddi nh\u01b0ng h\u1ec7 th\u1ed1ng v\u1eabn \u00e1p m\u1ee9c thu\u1ebf su\u1ea5t ph\u1ed5 th\u00f4ng.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">C\u1ea3 ba tr\u01b0\u1eddng h\u1ee3p tr\u00ean \u0111\u1ec1u c\u00f3 \u0111i\u1ec3m chung l\u00e0 gi\u00e1 tr\u1ecb ghi tr\u00ean h\u00f3a \u0111\u01a1n g\u1ed1c cao h\u01a1n gi\u00e1 tr\u1ecb \u0111\u00fang c\u1ee7a giao d\u1ecbch, n\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh ph\u1ea3i ghi s\u1ed1 \u00e2m \u0111\u1ec3 \u0111\u01b0a s\u1ed1 li\u1ec7u v\u1ec1 \u0111\u00fang th\u1ef1c t\u1ebf ph\u00e1t sinh, \u0111\u1ed3ng th\u1eddi k\u1ebf to\u00e1n c\u1ea7n r\u00e0 so\u00e1t l\u1ea1i nguy\u00ean nh\u00e2n g\u1ed1c r\u1ec5 (quy tr\u00ecnh nh\u1eadp li\u1ec7u, c\u1eadp nh\u1eadt b\u1ea3ng gi\u00e1, c\u1ea5u h\u00ecnh thu\u1ebf su\u1ea5t) \u0111\u1ec3 h\u1ea1n ch\u1ebf l\u1eb7p l\u1ea1i c\u00f9ng l\u1ed7i \u1edf c\u00e1c h\u00f3a \u0111\u01a1n ti\u1ebfp theo.<\/p>\n<h3 style=\"text-align: justify;\">1.2. Ph\u00e1t sinh th\u01b0\u01a1ng m\u1ea1i sau khi xu\u1ea5t h\u00f3a \u0111\u01a1n g\u1ed1c<\/h3>\n<p style=\"text-align: justify;\">Nh\u00f3m nguy\u00ean nh\u00e2n th\u1ee9 hai kh\u00f4ng xu\u1ea5t ph\u00e1t t\u1eeb sai s\u00f3t khi l\u1eadp h\u00f3a \u0111\u01a1n, m\u00e0 t\u1eeb c\u00e1c th\u1ecfa thu\u1eadn th\u01b0\u01a1ng m\u1ea1i ph\u00e1t sinh sau th\u1eddi \u0111i\u1ec3m h\u00f3a \u0111\u01a1n g\u1ed1c \u0111\u00e3 \u0111\u01b0\u1ee3c l\u1eadp v\u00e0 giao cho kh\u00e1ch h\u00e0ng, khi\u1ebfn gi\u00e1 tr\u1ecb giao d\u1ecbch th\u1ef1c t\u1ebf thay \u0111\u1ed5i so v\u1edbi n\u1ed9i dung \u0111\u00e3 ghi ban \u0111\u1ea7u.<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">Chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i l\u00e0 tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u00e1p d\u1ee5ng ch\u00ednh s\u00e1ch chi\u1ebft kh\u1ea5u theo doanh s\u1ed1 l\u0169y k\u1ebf ho\u1eb7c theo ch\u01b0\u01a1ng tr\u00ecnh khuy\u1ebfn m\u00e3i \u0111\u00e3 c\u00f4ng b\u1ed1, nh\u01b0ng th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh kh\u00e1ch h\u00e0ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n h\u01b0\u1edfng chi\u1ebft kh\u1ea5u l\u1ea1i \u0111\u1ebfn sau khi h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng \u0111\u00e3 \u0111\u01b0\u1ee3c xu\u1ea5t. V\u00ed d\u1ee5 ph\u1ed5 bi\u1ebfn l\u00e0 ch\u01b0\u01a1ng tr\u00ecnh chi\u1ebft kh\u1ea5u theo doanh s\u1ed1 qu\u00fd: kh\u00e1ch h\u00e0ng ch\u1ec9 bi\u1ebft \u0111\u01b0\u1ee3c m\u1ee9c chi\u1ebft kh\u1ea5u ch\u00ednh x\u00e1c sau khi t\u1ed5ng h\u1ee3p doanh s\u1ed1 c\u1ea3 qu\u00fd, trong khi c\u00e1c h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng ri\u00eang l\u1ebb trong qu\u00fd \u0111\u00e3 \u0111\u01b0\u1ee3c xu\u1ea5t tr\u01b0\u1edbc \u0111\u00f3 theo gi\u00e1 ch\u01b0a chi\u1ebft kh\u1ea5u.<\/li>\n<li aria-level=\"1\">Gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n ph\u00e1t sinh khi ng\u01b0\u1eddi b\u00e1n \u0111\u1ed3ng \u00fd gi\u1ea3m gi\u00e1 cho kh\u00e1ch h\u00e0ng do h\u00e0ng h\u00f3a kh\u00f4ng \u0111\u00fang nh\u01b0 cam k\u1ebft ban \u0111\u1ea7u, ch\u1eb3ng h\u1ea1n giao h\u00e0ng ch\u1eadm h\u01a1n th\u1eddi h\u1ea1n th\u1ecfa thu\u1eadn trong h\u1ee3p \u0111\u1ed3ng, ho\u1eb7c ch\u1ea5t l\u01b0\u1ee3ng th\u1ef1c t\u1ebf kh\u00f4ng \u0111\u1ea1t nh\u01b0 m\u00f4 t\u1ea3, khi\u1ebfn hai b\u00ean th\u1ed1ng nh\u1ea5t gi\u1ea3m m\u1ed9t ph\u1ea7n gi\u00e1 tr\u1ecb \u0111\u01a1n h\u00e0ng nh\u01b0 m\u1ed9t h\u00ecnh th\u1ee9c b\u00f9 \u0111\u1eafp thay v\u00ec h\u1ee7y to\u00e0n b\u1ed9 giao d\u1ecbch.<\/li>\n<li aria-level=\"1\">Kh\u00e1ch tr\u1ea3 l\u1ea1i m\u1ed9t ph\u1ea7n h\u00e0ng h\u00f3a l\u00e0 t\u00ecnh hu\u1ed1ng kh\u00e1ch h\u00e0ng nh\u1eadn h\u00e0ng, ki\u1ec3m tra v\u00e0 ph\u00e1t hi\u1ec7n m\u1ed9t ph\u1ea7n h\u00e0ng h\u00f3a kh\u00f4ng \u0111\u1ea1t y\u00eau c\u1ea7u (l\u1ed7i k\u1ef9 thu\u1eadt, kh\u00f4ng \u0111\u00fang quy c\u00e1ch, h\u01b0 h\u1ecfng trong qu\u00e1 tr\u00ecnh v\u1eadn chuy\u1ec3n), sau \u0111\u00f3 tr\u1ea3 l\u1ea1i ph\u1ea7n h\u00e0ng l\u1ed7i cho ng\u01b0\u1eddi b\u00e1n trong khi v\u1eabn gi\u1eef l\u1ea1i ph\u1ea7n h\u00e0ng \u0111\u1ea1t y\u00eau c\u1ea7u. Ng\u01b0\u1eddi b\u00e1n khi \u0111\u00f3 c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m s\u1ed1 l\u01b0\u1ee3ng, th\u00e0nh ti\u1ec1n v\u00e0 ti\u1ec1n thu\u1ebf t\u01b0\u01a1ng \u1ee9ng \u0111\u00fang v\u1edbi ph\u1ea7n h\u00e0ng \u0111\u00e3 \u0111\u01b0\u1ee3c tr\u1ea3 l\u1ea1i, kh\u00f4ng \u0111i\u1ec1u ch\u1ec9nh to\u00e0n b\u1ed9 h\u00f3a \u0111\u01a1n n\u1ebfu ph\u1ea7n c\u00f2n l\u1ea1i kh\u00e1ch h\u00e0ng v\u1eabn gi\u1eef v\u00e0 thanh to\u00e1n b\u00ecnh th\u01b0\u1eddng.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Kh\u00e1c v\u1edbi nh\u00f3m sai s\u00f3t s\u1ed1 li\u1ec7u, nh\u00f3m ph\u00e1t sinh th\u01b0\u01a1ng m\u1ea1i n\u00e0y kh\u00f4ng ph\u1ea3i l\u1ed7i c\u1ee7a ng\u01b0\u1eddi b\u00e1n khi l\u1eadp h\u00f3a \u0111\u01a1n, nh\u01b0ng v\u1eabn ph\u1ea3i x\u1eed l\u00fd b\u1eb1ng h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m \u0111\u1ec3 ph\u1ea3n \u00e1nh \u0111\u00fang gi\u00e1 tr\u1ecb giao d\u1ecbch th\u1ef1c t\u1ebf sau khi c\u00f3 th\u1ecfa thu\u1eadn m\u1edbi v\u1edbi kh\u00e1ch h\u00e0ng. V\u1eady quy tr\u00ecnh c\u1ee5 th\u1ec3 \u0111\u1ec3 vi\u1ebft m\u1ed9t h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m \u0111\u00fang chu\u1ea9n g\u1ed3m nh\u1eefng b\u01b0\u1edbc n\u00e0o?<\/p>\n<h2 style=\"text-align: justify;\">2. C\u00e1ch vi\u1ebft h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m theo Th\u00f4ng t\u01b0 91\/2026\/TT-BTC<\/h2>\n<p style=\"text-align: justify;\">Quy tr\u00ecnh vi\u1ebft h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m g\u1ed3m 4 b\u01b0\u1edbc ch\u00ednh, tu\u00e2n th\u1ee7 nguy\u00ean t\u1eafc chung v\u1ec1 x\u1eed l\u00fd h\u00f3a \u0111\u01a1n sai s\u00f3t \u0111\u00e3 \u00e1p d\u1ee5ng cho m\u1ecdi tr\u01b0\u1eddng h\u1ee3p \u0111i\u1ec1u ch\u1ec9nh, d\u00f9 l\u00e0 \u0111i\u1ec1u ch\u1ec9nh t\u0103ng hay \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m.<\/p>\n<h3 style=\"text-align: justify;\">2.1. X\u00e1c \u0111\u1ecbnh n\u1ed9i dung sai s\u00f3t v\u00e0 x\u00e1c nh\u1eadn v\u1edbi ng\u01b0\u1eddi mua<\/h3>\n<p style=\"text-align: justify;\">Tr\u01b0\u1edbc khi l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m, k\u1ebf to\u00e1n c\u1ea7n x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c ch\u1ec9 ti\u00eau n\u00e0o c\u1ea7n gi\u1ea3m: s\u1ed1 l\u01b0\u1ee3ng, \u0111\u01a1n gi\u00e1, th\u00e0nh ti\u1ec1n hay ti\u1ec1n thu\u1ebf, \u0111\u1ed3ng th\u1eddi x\u00e1c \u0111\u1ecbnh r\u00f5 gi\u00e1 tr\u1ecb \u0111\u00fang c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh v\u1ec1. B\u01b0\u1edbc n\u00e0y \u0111\u00f2i h\u1ecfi k\u1ebf to\u00e1n \u0111\u1ed1i chi\u1ebfu l\u1ea1i ch\u1ee9ng t\u1eeb g\u1ed1c li\u00ean quan (phi\u1ebfu giao h\u00e0ng th\u1ef1c t\u1ebf, h\u1ee3p \u0111\u1ed3ng, bi\u00ean b\u1ea3n th\u1ecfa thu\u1eadn chi\u1ebft kh\u1ea5u ho\u1eb7c gi\u1ea3m gi\u00e1, bi\u00ean b\u1ea3n tr\u1ea3 h\u00e0ng) \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ph\u1ea7n ch\u00eanh l\u1ec7ch ch\u00ednh x\u00e1c, tr\u00e1nh vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh d\u1ef1a tr\u00ean \u01b0\u1edbc l\u01b0\u1ee3ng ho\u1eb7c tr\u00ed nh\u1edb, d\u1ec5 d\u1eabn \u0111\u1ebfn sai s\u1ed1 li\u1ec7u ngay t\u1eeb b\u01b0\u1edbc \u0111\u1ea7u ti\u00ean.<\/p>\n<p style=\"text-align: justify;\">Theo <a href=\"https:\/\/luatvietnam.vn\/thue\/thong-tu-91-2026-tt-btc-quy-dinh-luat-quan-ly-thue-va-hoa-don-dien-tu-439780-d1.html\" target=\"_blank\" rel=\"nofollow noopener\">Th\u00f4ng t\u01b0 91\/2026\/TT-BTC<\/a>, tr\u01b0\u1edbc khi l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh, ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua ph\u1ea3i x\u00e1c nh\u1eadn n\u1ed9i dung sai s\u00f3t, v\u1edbi h\u00ecnh th\u1ee9c x\u00e1c nh\u1eadn kh\u00e1c nhau t\u00f9y lo\u1ea1i ng\u01b0\u1eddi mua: n\u1ebfu ng\u01b0\u1eddi mua l\u00e0 doanh nghi\u1ec7p ho\u1eb7c t\u1ed5 ch\u1ee9c, hai b\u00ean b\u1eaft bu\u1ed9c l\u1eadp v\u0103n b\u1ea3n th\u1ecfa thu\u1eadn ghi r\u00f5 n\u1ed9i dung c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m, c\u00f3 ch\u1eef k\u00fd c\u1ee7a ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n h\u1ee3p l\u1ec7 m\u1ed7i b\u00ean; n\u1ebfu ng\u01b0\u1eddi mua l\u00e0 c\u00e1 nh\u00e2n, ng\u01b0\u1eddi b\u00e1n ch\u1ec9 c\u1ea7n th\u00f4ng b\u00e1o qua c\u00e1c k\u00eanh li\u00ean l\u1ea1c th\u00f4ng th\u01b0\u1eddng nh\u01b0 \u0111i\u1ec7n tho\u1ea1i, tin nh\u1eafn, email, ho\u1eb7c \u0111\u0103ng th\u00f4ng b\u00e1o c\u00f4ng khai tr\u00ean website n\u1ebfu kh\u00f4ng li\u00ean l\u1ea1c tr\u1ef1c ti\u1ebfp \u0111\u01b0\u1ee3c.<\/p>\n<p style=\"text-align: justify;\">V\u1edbi tr\u01b0\u1eddng h\u1ee3p \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m do chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i ho\u1eb7c gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n, v\u0103n b\u1ea3n th\u1ecfa thu\u1eadn ho\u1eb7c th\u00f4ng b\u00e1o n\u00ean ghi r\u00f5 c\u0103n c\u1ee9 \u00e1p d\u1ee5ng, v\u00ed d\u1ee5 d\u1eabn chi\u1ebfu t\u1edbi ch\u01b0\u01a1ng tr\u00ecnh chi\u1ebft kh\u1ea5u \u0111\u00e3 c\u00f4ng b\u1ed1 ho\u1eb7c bi\u00ean b\u1ea3n th\u1ed1ng nh\u1ea5t gi\u1ea3m gi\u00e1 gi\u1eefa hai b\u00ean, \u0111\u1ec3 tr\u00e1nh b\u1ecb hi\u1ec3u nh\u1ea7m l\u00e0 s\u1eeda ch\u1eefa h\u00f3a \u0111\u01a1n t\u00f9y ti\u1ec7n khi c\u01a1 quan thu\u1ebf ki\u1ec3m tra sau n\u00e0y. V\u1edbi tr\u01b0\u1eddng h\u1ee3p kh\u00e1ch tr\u1ea3 l\u1ea1i m\u1ed9t ph\u1ea7n h\u00e0ng, v\u0103n b\u1ea3n x\u00e1c nh\u1eadn n\u00ean \u0111\u00ednh k\u00e8m bi\u00ean b\u1ea3n nh\u1eadn l\u1ea1i h\u00e0ng c\u00f3 x\u00e1c nh\u1eadn s\u1ed1 l\u01b0\u1ee3ng, t\u00ecnh tr\u1ea1ng h\u00e0ng tr\u1ea3 l\u1ea1i c\u1ee7a c\u1ea3 hai b\u00ean. B\u01b0\u1edbc x\u00e1c nh\u1eadn n\u00e0y c\u1ea7n ho\u00e0n t\u1ea5t tr\u01b0\u1edbc khi k\u1ebf to\u00e1n ti\u1ebfn h\u00e0nh ghi n\u1ed9i dung tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh \u1edf c\u00e1c b\u01b0\u1edbc ti\u1ebfp theo, v\u00ec \u0111\u00e2y l\u00e0 c\u0103n c\u1ee9 ph\u00e1p l\u00fd quan tr\u1ecdng nh\u1ea5t khi c\u1ea7n gi\u1ea3i tr\u00ecnh sau n\u00e0y.<\/p>\n<h3 style=\"text-align: justify;\">2.2. Ghi d\u00f2ng tham chi\u1ebfu h\u00f3a \u0111\u01a1n g\u1ed1c<\/h3>\n<p style=\"text-align: justify;\">Tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m, k\u1ebf to\u00e1n b\u1eaft bu\u1ed9c ghi d\u00f2ng tham chi\u1ebfu v\u1ec1 h\u00f3a \u0111\u01a1n g\u1ed1c theo m\u1eabu: &#8220;\u0110i\u1ec1u ch\u1ec9nh cho h\u00f3a \u0111\u01a1n M\u1eabu s\u1ed1&#8230; k\u00fd hi\u1ec7u&#8230; s\u1ed1&#8230; ng\u00e0y&#8230; th\u00e1ng&#8230; n\u0103m&#8221;, \u0111i\u1ec1n \u0111\u1ea7y \u0111\u1ee7, ch\u00ednh x\u00e1c th\u00f4ng tin c\u1ee7a h\u00f3a \u0111\u01a1n g\u1ed1c \u0111ang \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh. V\u00ed d\u1ee5 c\u1ee5 th\u1ec3, d\u00f2ng tham chi\u1ebfu c\u00f3 th\u1ec3 ghi: &#8220;\u0110i\u1ec1u ch\u1ec9nh gi\u1ea3m cho h\u00f3a \u0111\u01a1n M\u1eabu s\u1ed1 1 k\u00fd hi\u1ec7u C25TAA s\u1ed1 0000456 ng\u00e0y 20 th\u00e1ng 8 n\u0103m 2026&#8221;.<\/p>\n<p style=\"text-align: justify;\">D\u00f2ng tham chi\u1ebfu l\u00e0 c\u0103n c\u1ee9 \u0111\u1ec3 c\u01a1 quan thu\u1ebf v\u00e0 c\u1ea3 hai b\u00ean mua b\u00e1n x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m n\u00e0y t\u01b0\u01a1ng \u1ee9ng v\u1edbi h\u00f3a \u0111\u01a1n g\u1ed1c n\u00e0o, \u0111\u1eb7c bi\u1ec7t quan tr\u1ecdng khi doanh nghi\u1ec7p ph\u00e1t h\u00e0nh s\u1ed1 l\u01b0\u1ee3ng l\u1edbn h\u00f3a \u0111\u01a1n trong c\u00f9ng m\u1ed9t ng\u00e0y ho\u1eb7c c\u00f9ng m\u1ed9t kh\u00e1ch h\u00e0ng c\u00f3 nhi\u1ec1u h\u00f3a \u0111\u01a1n ph\u00e1t sinh li\u00ean ti\u1ebfp trong c\u00f9ng m\u1ed9t th\u00e1ng. Thi\u1ebfu d\u00f2ng tham chi\u1ebfu, ho\u1eb7c ghi sai s\u1ed1 hi\u1ec7u, sai ng\u00e0y l\u1eadp c\u1ee7a h\u00f3a \u0111\u01a1n g\u1ed1c, khi\u1ebfn h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh m\u1ea5t gi\u00e1 tr\u1ecb ph\u00e1p l\u00fd v\u00ec kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c r\u00f5 r\u00e0ng giao d\u1ecbch n\u00e0o \u0111ang \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m.<\/p>\n<p style=\"text-align: justify;\">K\u1ebf to\u00e1n n\u00ean tra c\u1ee9u l\u1ea1i h\u00f3a \u0111\u01a1n g\u1ed1c ngay tr\u00ean h\u1ec7 th\u1ed1ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed tr\u01b0\u1edbc khi \u0111i\u1ec1n d\u00f2ng tham chi\u1ebfu, tr\u00e1nh d\u1ef1a v\u00e0o ghi ch\u00e9p th\u1ee7 c\u00f4ng d\u1ec5 nh\u1ea7m l\u1eabn s\u1ed1 hi\u1ec7u ho\u1eb7c ng\u00e0y l\u1eadp gi\u1eefa c\u00e1c h\u00f3a \u0111\u01a1n c\u00f3 n\u1ed9i dung t\u01b0\u01a1ng t\u1ef1 nhau, \u0111\u1eb7c bi\u1ec7t khi c\u00f9ng m\u1ed9t kh\u00e1ch h\u00e0ng c\u00f3 nhi\u1ec1u \u0111\u01a1n h\u00e0ng ph\u00e1t sinh g\u1ea7n nhau v\u1ec1 th\u1eddi gian. V\u1edbi doanh nghi\u1ec7p s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed t\u00edch h\u1ee3p s\u1eb5n ch\u1ee9c n\u0103ng l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh, d\u00f2ng tham chi\u1ebfu n\u00e0y th\u01b0\u1eddng \u0111\u01b0\u1ee3c h\u1ec7 th\u1ed1ng t\u1ef1 \u0111\u1ed9ng \u0111i\u1ec1n khi k\u1ebf to\u00e1n ch\u1ecdn \u0111\u00fang h\u00f3a \u0111\u01a1n g\u1ed1c t\u1eeb danh s\u00e1ch, gi\u00fap h\u1ea1n ch\u1ebf \u0111\u00e1ng k\u1ec3 r\u1ee7i ro nh\u1eadp sai th\u00f4ng tin th\u1ee7 c\u00f4ng so v\u1edbi vi\u1ec7c g\u00f5 tay to\u00e0n b\u1ed9 n\u1ed9i dung tham chi\u1ebfu.<\/p>\n<h3 style=\"text-align: justify;\">2.3. Ghi gi\u00e1 tr\u1ecb \u0111i\u1ec1u ch\u1ec9nh<\/h3>\n<p style=\"text-align: justify;\">\u0110\u00e2y l\u00e0 b\u01b0\u1edbc quan tr\u1ecdng nh\u1ea5t v\u00e0 c\u0169ng d\u1ec5 sai nh\u1ea5t khi l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m: b\u1eaft bu\u1ed9c ghi s\u1ed1 \u00e2m (d\u1ea5u &#8220;-&#8220;) t\u1ea1i c\u00e1c ch\u1ec9 ti\u00eau b\u1ecb gi\u1ea3m, c\u00f3 th\u1ec3 l\u00e0 s\u1ed1 l\u01b0\u1ee3ng, \u0111\u01a1n gi\u00e1, th\u00e0nh ti\u1ec1n, ti\u1ec1n thu\u1ebf ho\u1eb7c t\u1ed5ng thanh to\u00e1n, t\u00f9y theo b\u1ea3n ch\u1ea5t c\u1ee7a tr\u01b0\u1eddng h\u1ee3p \u0111i\u1ec1u ch\u1ec9nh c\u1ee5 th\u1ec3.<\/p>\n<p style=\"text-align: justify;\">Nguy\u00ean t\u1eafc chung l\u00e0 ch\u1ec9 ghi \u0111\u00fang ph\u1ea7n ch\u00eanh l\u1ec7ch c\u1ea7n tr\u1eeb b\u1edbt so v\u1edbi h\u00f3a \u0111\u01a1n g\u1ed1c, kh\u00f4ng ghi l\u1ea1i to\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb giao d\u1ecbch nh\u01b0 c\u00e1ch l\u00e0m c\u1ee7a h\u00f3a \u0111\u01a1n thay th\u1ebf. V\u00ed d\u1ee5, n\u1ebfu ch\u1ec9 \u0111\u01a1n gi\u00e1 b\u1ecb sai c\u00f2n s\u1ed1 l\u01b0\u1ee3ng \u0111\u00fang, k\u1ebf to\u00e1n ch\u1ec9 c\u1ea7n ghi \u00e2m ph\u1ea7n ch\u00eanh l\u1ec7ch \u0111\u01a1n gi\u00e1 v\u00e0 th\u00e0nh ti\u1ec1n t\u01b0\u01a1ng \u1ee9ng, gi\u1eef nguy\u00ean s\u1ed1 l\u01b0\u1ee3ng \u0111\u00fang nh\u01b0 h\u00f3a \u0111\u01a1n g\u1ed1c ho\u1eb7c kh\u00f4ng ghi th\u00eam d\u00f2ng s\u1ed1 l\u01b0\u1ee3ng n\u1ebfu ph\u1ea7n m\u1ec1m h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng y\u00eau c\u1ea7u t\u00e1ch ri\u00eang. Ng\u01b0\u1ee3c l\u1ea1i, n\u1ebfu sai v\u1ec1 s\u1ed1 l\u01b0\u1ee3ng, k\u1ebf to\u00e1n ghi \u00e2m \u0111\u00fang ph\u1ea7n s\u1ed1 l\u01b0\u1ee3ng ch\u00eanh l\u1ec7ch, c\u00f2n \u0111\u01a1n gi\u00e1 v\u1eabn gi\u1eef nguy\u00ean nh\u01b0 h\u00f3a \u0111\u01a1n g\u1ed1c \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 t\u00ednh l\u1ea1i th\u00e0nh ti\u1ec1n \u0111i\u1ec1u ch\u1ec9nh.<\/p>\n<p style=\"text-align: justify;\">M\u1ed9t \u0111i\u1ec3m k\u1ebf to\u00e1n c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd l\u00e0 ti\u1ec1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111i\u1ec1u ch\u1ec9nh ph\u1ea3i \u0111\u01b0\u1ee3c t\u00ednh theo \u0111\u00fang thu\u1ebf su\u1ea5t \u0111\u00e3 \u00e1p d\u1ee5ng tr\u00ean h\u00f3a \u0111\u01a1n g\u1ed1c, kh\u00f4ng \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t m\u1edbi t\u1ea1i th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh n\u1ebfu ch\u00ednh s\u00e1ch thu\u1ebf su\u1ea5t c\u00f3 thay \u0111\u1ed5i gi\u1eefa hai th\u1eddi \u0111i\u1ec3m. Vi\u1ec7c tr\u1ed9n l\u1eabn thu\u1ebf su\u1ea5t c\u0169 v\u00e0 m\u1edbi trong c\u00f9ng m\u1ed9t h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh l\u00e0 l\u1ed7i kh\u00e1 ph\u1ed5 bi\u1ebfn, \u0111\u1eb7c bi\u1ec7t khi c\u00f3 thay \u0111\u1ed5i ch\u00ednh s\u00e1ch thu\u1ebf gi\u1eefa k\u1ef3 l\u1eadp h\u00f3a \u0111\u01a1n g\u1ed1c v\u00e0 k\u1ef3 l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh. Ph\u1ea7n v\u00ed d\u1ee5 minh h\u1ecda s\u1ed1 li\u1ec7u c\u1ee5 th\u1ec3 cho t\u1eebng tr\u01b0\u1eddng h\u1ee3p \u0111i\u1ec1u ch\u1ec9nh \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y chi ti\u1ebft \u1edf m\u1ee5c ti\u1ebfp theo, gi\u00fap k\u1ebf to\u00e1n d\u1ec5 h\u00ecnh dung c\u00e1ch ghi trong th\u1ef1c t\u1ebf.<\/p>\n<h3 style=\"text-align: justify;\">2.4. K\u00fd s\u1ed1, g\u1eedi h\u00f3a \u0111\u01a1n v\u00e0 k\u00ea khai b\u1ed5 sung<\/h3>\n<p style=\"text-align: justify;\">Sau khi ho\u00e0n t\u1ea5t n\u1ed9i dung, h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m c\u1ea7n \u0111\u01b0\u1ee3c k\u00fd s\u1ed1 h\u1ee3p l\u1ec7 theo \u0111\u00fang quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, g\u1eedi cho ng\u01b0\u1eddi mua qua h\u1ec7 th\u1ed1ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111ang s\u1eed d\u1ee5ng, \u0111\u1ed3ng th\u1eddi truy\u1ec1n d\u1eef li\u1ec7u \u0111\u1ebfn c\u01a1 quan thu\u1ebf theo \u0111\u00fang quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, t\u01b0\u01a1ng t\u1ef1 quy tr\u00ecnh ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n g\u1ed1c ban \u0111\u1ea7u.<\/p>\n<p style=\"text-align: justify;\">Tr\u01b0\u1edbc khi k\u00fd s\u1ed1, k\u1ebf to\u00e1n n\u00ean ki\u1ec3m tra l\u1ea1i to\u00e0n b\u1ed9 n\u1ed9i dung m\u1ed9t l\u1ea7n n\u1eefa: d\u00f2ng tham chi\u1ebfu h\u00f3a \u0111\u01a1n g\u1ed1c, d\u1ea5u \u00e2m t\u1ea1i c\u00e1c ch\u1ec9 ti\u00eau \u0111i\u1ec1u ch\u1ec9nh, v\u00e0 thu\u1ebf su\u1ea5t \u00e1p d\u1ee5ng, v\u00ec sau khi \u0111\u00e3 k\u00fd s\u1ed1 v\u00e0 truy\u1ec1n d\u1eef li\u1ec7u th\u00e0nh c\u00f4ng, vi\u1ec7c ph\u00e1t hi\u1ec7n sai s\u00f3t ti\u1ebfp theo s\u1ebd bu\u1ed9c ph\u1ea3i l\u1eb7p l\u1ea1i to\u00e0n b\u1ed9 quy tr\u00ecnh x\u00e1c nh\u1eadn v\u1edbi ng\u01b0\u1eddi mua v\u00e0 l\u1eadp th\u00eam m\u1ed9t h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh m\u1edbi, t\u1ea1o th\u00e0nh chu\u1ed7i h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh ch\u1ed3ng ch\u00e9o kh\u00f3 theo d\u00f5i v\u00e0 \u0111\u1ed1i chi\u1ebfu.<\/p>\n<p style=\"text-align: justify;\">Sau b\u01b0\u1edbc g\u1eedi h\u00f3a \u0111\u01a1n, k\u1ebf to\u00e1n c\u00f2n m\u1ed9t ngh\u0129a v\u1ee5 quan tr\u1ecdng kh\u00f4ng \u0111\u01b0\u1ee3c b\u1ecf s\u00f3t: k\u00ea khai b\u1ed5 sung ho\u1eb7c \u0111i\u1ec1u ch\u1ec9nh v\u00e0o t\u1edd khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a k\u1ef3 ph\u00e1t sinh h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh, \u0111\u1ec3 s\u1ed1 li\u1ec7u k\u00ea khai ph\u1ea3n \u00e1nh \u0111\u00fang ph\u1ea7n doanh thu v\u00e0 thu\u1ebf \u0111\u00e3 gi\u1ea3m. \u0110\u00e2y l\u00e0 b\u01b0\u1edbc nhi\u1ec1u k\u1ebf to\u00e1n m\u1edbi d\u1ec5 b\u1ecf s\u00f3t v\u00ec ch\u1ec9 t\u1eadp trung v\u00e0o vi\u1ec7c l\u1eadp \u0111\u00fang h\u00f3a \u0111\u01a1n m\u00e0 qu\u00ean b\u01b0\u1edbc k\u00ea khai l\u1ea1i v\u1edbi c\u01a1 quan thu\u1ebf. Ph\u1ea7n k\u00ea khai thu\u1ebf sau \u0111i\u1ec1u ch\u1ec9nh \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y chi ti\u1ebft h\u01a1n \u1edf m\u1ee5c 5 c\u1ee7a b\u00e0i vi\u1ebft.<\/p>\n<p style=\"text-align: justify;\">Ngo\u00e0i vi\u1ec7c k\u00ea khai, k\u1ebf to\u00e1n c\u0169ng n\u00ean c\u1eadp nh\u1eadt l\u1ea1i s\u1ed1 li\u1ec7u c\u00f4ng n\u1ee3 v\u1edbi kh\u00e1ch h\u00e0ng ngay sau khi h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m \u0111\u00e3 g\u1eedi th\u00e0nh c\u00f4ng, \u0111\u1eb7c bi\u1ec7t n\u1ebfu kh\u00e1ch h\u00e0ng ch\u01b0a thanh to\u00e1n h\u00f3a \u0111\u01a1n g\u1ed1c, \u0111\u1ec3 tr\u00e1nh thu th\u1eeba ho\u1eb7c nh\u1eafc thanh to\u00e1n sai s\u1ed1 ti\u1ec1n th\u1ef1c t\u1ebf c\u00f2n ph\u1ea3i tr\u1ea3. V\u1edbi kh\u00e1ch h\u00e0ng \u0111\u00e3 thanh to\u00e1n \u0111\u1ee7 theo h\u00f3a \u0111\u01a1n g\u1ed1c, doanh nghi\u1ec7p c\u1ea7n th\u1ed1ng nh\u1ea5t ph\u01b0\u01a1ng \u00e1n ho\u00e0n tr\u1ea3 ph\u1ea7n ch\u00eanh l\u1ec7ch ho\u1eb7c c\u1ea5n tr\u1eeb v\u00e0o c\u00f4ng n\u1ee3 c\u1ee7a c\u00e1c giao d\u1ecbch ti\u1ebfp theo, v\u00e0 ghi r\u00f5 ph\u01b0\u01a1ng \u00e1n \u0111\u00e3 th\u1ed1ng nh\u1ea5t trong v\u0103n b\u1ea3n th\u1ecfa thu\u1eadn \u0111i\u1ec1u ch\u1ec9nh \u0111\u1ec3 tr\u00e1nh ph\u00e1t sinh tranh ch\u1ea5p v\u1ec1 sau. Sau khi \u0111\u00e3 n\u1eafm quy tr\u00ecnh 4 b\u01b0\u1edbc, ph\u1ea7n ti\u1ebfp theo s\u1ebd \u0111i v\u00e0o v\u00ed d\u1ee5 minh h\u1ecda c\u1ee5 th\u1ec3 \u0111\u1ec3 k\u1ebf to\u00e1n d\u1ec5 h\u00ecnh dung c\u00e1ch ghi s\u1ed1 \u00e2m trong th\u1ef1c t\u1ebf.<\/p>\n<h2 style=\"text-align: justify;\">3. M\u1eabu h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m &#8211; v\u00ed d\u1ee5 minh h\u1ecda c\u1ee5 th\u1ec3<\/h2>\n<p style=\"text-align: justify;\">To\u00e0n b\u1ed9 s\u1ed1 li\u1ec7u d\u01b0\u1edbi \u0111\u00e2y l\u00e0 v\u00ed d\u1ee5 minh h\u1ecda \u0111\u1ec3 h\u01b0\u1edbng d\u1eabn c\u00e1ch tr\u00ecnh b\u00e0y \u0111\u00fang chu\u1ea9n, kh\u00f4ng ph\u1ea3i s\u1ed1 li\u1ec7u th\u1ef1c t\u1ebf c\u1ee7a b\u1ea5t k\u1ef3 doanh nghi\u1ec7p c\u1ee5 th\u1ec3 n\u00e0o. Ba tr\u01b0\u1eddng h\u1ee3p ph\u1ed5 bi\u1ebfn nh\u1ea5t \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y l\u1ea7n l\u01b0\u1ee3t d\u01b0\u1edbi \u0111\u00e2y, k\u00e8m b\u1ea3ng s\u1ed1 li\u1ec7u \u0111\u1ec3 k\u1ebf to\u00e1n d\u1ec5 \u0111\u1ed1i chi\u1ebfu khi t\u1ef1 l\u1eadp h\u00f3a \u0111\u01a1n c\u1ee7a \u0111\u01a1n v\u1ecb m\u00ecnh.<img fetchpriority=\"high\" decoding=\"async\" class=\"aligncenter size-full wp-image-53404\" src=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2026\/09\/mau-hoa-don-dieu-chinh-giam-1.png\" alt=\"M\u1eabu h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m\" width=\"600\" height=\"700\" srcset=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2026\/09\/mau-hoa-don-dieu-chinh-giam-1.png 600w, https:\/\/lacviet.vn\/wp-content\/uploads\/2026\/09\/mau-hoa-don-dieu-chinh-giam-1-10x12.png 10w\" sizes=\"(max-width: 600px) 100vw, 600px\" \/><\/p>\n<p><strong>&gt;&gt;&gt; <a href=\"https:\/\/docs.google.com\/document\/d\/1xgTp1_RNkagz5tBTTzBZC4tZoObGh3p2\/edit?usp=sharing&amp;ouid=107185409806350460375&amp;rtpof=true&amp;sd=true\" target=\"_blank\" rel=\"nofollow noopener\">T\u1ea3i m\u1eabu t\u1ea1i \u0111\u00e2y<\/a><\/strong><\/p>\n<h3 style=\"text-align: justify;\">3.1. V\u00ed d\u1ee5 \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m s\u1ed1 l\u01b0\u1ee3ng<\/h3>\n<p style=\"text-align: justify;\">Tr\u01b0\u1eddng h\u1ee3p ph\u1ed5 bi\u1ebfn nh\u1ea5t l\u00e0 h\u00f3a \u0111\u01a1n g\u1ed1c ghi s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng h\u00f3a nhi\u1ec1u h\u01a1n s\u1ed1 l\u01b0\u1ee3ng th\u1ef1c t\u1ebf \u0111\u00e3 giao cho kh\u00e1ch h\u00e0ng. Gi\u1ea3 s\u1eed h\u00f3a \u0111\u01a1n g\u1ed1c ghi b\u00e1n 50 s\u1ea3n ph\u1ea9m v\u1edbi \u0111\u01a1n gi\u00e1 300.000 \u0111\u1ed3ng\/s\u1ea3n ph\u1ea9m, nh\u01b0ng th\u1ef1c t\u1ebf ch\u1ec9 giao \u0111\u01b0\u1ee3c 30 s\u1ea3n ph\u1ea9m do thi\u1ebfu h\u00e0ng t\u1ea1i th\u1eddi \u0111i\u1ec3m giao. H\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m c\u1ea7n ghi s\u1ed1 l\u01b0\u1ee3ng ch\u00eanh l\u1ec7ch l\u00e0 -20 s\u1ea3n ph\u1ea9m, c\u00f9ng v\u1edbi th\u00e0nh ti\u1ec1n v\u00e0 ti\u1ec1n thu\u1ebf gi\u1ea3m t\u01b0\u01a1ng \u1ee9ng theo \u0111\u01a1n gi\u00e1 v\u00e0 thu\u1ebf su\u1ea5t \u00e1p d\u1ee5ng cho h\u00f3a \u0111\u01a1n g\u1ed1c.<\/p>\n<table>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><strong>Ch\u1ec9 ti\u00eau<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>H\u00f3a \u0111\u01a1n g\u1ed1c<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>H\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m<\/strong><\/td>\n<\/tr>\n<tr>\n<td>S\u1ed1 l\u01b0\u1ee3ng<\/td>\n<td>50 s\u1ea3n ph\u1ea9m<\/td>\n<td>-20 s\u1ea3n ph\u1ea9m<\/td>\n<\/tr>\n<tr>\n<td>\u0110\u01a1n gi\u00e1<\/td>\n<td>300.000 \u0111\u1ed3ng<\/td>\n<td>300.000 \u0111\u1ed3ng<\/td>\n<\/tr>\n<tr>\n<td>Th\u00e0nh ti\u1ec1n<\/td>\n<td>15.000.000 \u0111\u1ed3ng<\/td>\n<td>-6.000.000 \u0111\u1ed3ng<\/td>\n<\/tr>\n<tr>\n<td>Thu\u1ebf GTGT (10%)<\/td>\n<td>1.500.000 \u0111\u1ed3ng<\/td>\n<td>-600.000 \u0111\u1ed3ng<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">C\u00e1ch ghi n\u00e0y gi\u00fap c\u01a1 quan thu\u1ebf v\u00e0 c\u1ea3 hai b\u00ean x\u00e1c \u0111\u1ecbnh ngay ph\u1ea7n ch\u00eanh l\u1ec7ch c\u1ea7n tr\u1eeb, m\u00e0 kh\u00f4ng c\u1ea7n d\u1ef1ng l\u1ea1i to\u00e0n b\u1ed9 n\u1ed9i dung h\u00f3a \u0111\u01a1n g\u1ed1c. K\u1ebf to\u00e1n l\u01b0u \u00fd \u0111\u01a1n gi\u00e1 tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh v\u1eabn gi\u1eef nguy\u00ean nh\u01b0 h\u00f3a \u0111\u01a1n g\u1ed1c, ch\u1ec9 s\u1ed1 l\u01b0\u1ee3ng, th\u00e0nh ti\u1ec1n v\u00e0 ti\u1ec1n thu\u1ebf m\u1edbi mang gi\u00e1 tr\u1ecb \u00e2m, v\u00ec b\u1ea3n ch\u1ea5t c\u1ee7a \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m s\u1ed1 l\u01b0\u1ee3ng l\u00e0 lo\u1ea1i b\u1ecf ph\u1ea7n h\u00e0ng ch\u01b0a th\u1ef1c giao ra kh\u1ecfi gi\u00e1 tr\u1ecb \u0111\u00e3 ghi nh\u1eadn tr\u00ean h\u00f3a \u0111\u01a1n g\u1ed1c.<\/p>\n<p style=\"text-align: justify;\">M\u1ed9t \u0111i\u1ec3m c\u1ea7n l\u01b0u \u00fd th\u00eam l\u00e0 khi \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m s\u1ed1 l\u01b0\u1ee3ng do thi\u1ebfu h\u00e0ng, doanh nghi\u1ec7p c\u0169ng c\u1ea7n \u0111\u1ed1i chi\u1ebfu \u0111\u1ed3ng th\u1eddi v\u1edbi s\u1ed1 li\u1ec7u xu\u1ea5t kho: n\u1ebfu phi\u1ebfu xu\u1ea5t kho \u0111\u00e3 ghi nh\u1eadn \u0111\u00fang 30 s\u1ea3n ph\u1ea9m th\u1ef1c giao trong khi h\u00f3a \u0111\u01a1n ghi 50, k\u1ebf to\u00e1n c\u1ea7n r\u00e0 so\u00e1t xem gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n \u0111\u00e3 h\u1ea1ch to\u00e1n theo s\u1ed1 l\u01b0\u1ee3ng n\u00e0o \u0111\u1ec3 tr\u00e1nh ch\u00eanh l\u1ec7ch gi\u1eefa doanh thu \u0111\u00e3 \u0111i\u1ec1u ch\u1ec9nh v\u00e0 gi\u00e1 v\u1ed1n t\u01b0\u01a1ng \u1ee9ng. Tr\u01b0\u1eddng h\u1ee3p ph\u1ea7n h\u00e0ng thi\u1ebfu s\u1ebd \u0111\u01b0\u1ee3c giao b\u1ed5 sung \u1edf m\u1ed9t \u0111\u1ee3t kh\u00e1c, doanh nghi\u1ec7p c\u1ea7n l\u1eadp m\u1ed9t h\u00f3a \u0111\u01a1n m\u1edbi cho ph\u1ea7n giao b\u1ed5 sung \u0111\u00f3, kh\u00f4ng g\u1ed9p chung v\u00e0o h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m c\u1ee7a l\u1ea7n giao thi\u1ebfu ban \u0111\u1ea7u, \u0111\u1ec3 tr\u00e1nh nh\u1ea7m l\u1eabn gi\u1eefa nghi\u1ec7p v\u1ee5 \u0111i\u1ec1u ch\u1ec9nh v\u00e0 nghi\u1ec7p v\u1ee5 b\u00e1n h\u00e0ng ph\u00e1t sinh m\u1edbi.<\/p>\n<h3 style=\"text-align: justify;\">3.2. V\u00ed d\u1ee5 \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m \u0111\u01a1n gi\u00e1<\/h3>\n<p style=\"text-align: justify;\">Tr\u01b0\u1eddng h\u1ee3p th\u1ee9 hai x\u1ea3y ra khi s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng h\u00f3a giao \u0111\u00fang nh\u01b0ng \u0111\u01a1n gi\u00e1 ghi tr\u00ean h\u00f3a \u0111\u01a1n g\u1ed1c cao h\u01a1n \u0111\u01a1n gi\u00e1 \u0111\u00fang \u0111\u00e3 th\u1ecfa thu\u1eadn. Gi\u1ea3 s\u1eed h\u00f3a \u0111\u01a1n g\u1ed1c ghi \u0111\u01a1n gi\u00e1 250.000 \u0111\u1ed3ng\/s\u1ea3n ph\u1ea9m cho 40 s\u1ea3n ph\u1ea9m, trong khi \u0111\u01a1n gi\u00e1 \u0111\u00fang theo h\u1ee3p \u0111\u1ed3ng ch\u1ec9 l\u00e0 200.000 \u0111\u1ed3ng\/s\u1ea3n ph\u1ea9m, t\u1ee9c ch\u00eanh l\u1ec7ch -50.000 \u0111\u1ed3ng m\u1ed7i s\u1ea3n ph\u1ea9m.<\/p>\n<table>\n<tbody>\n<tr>\n<td><strong>Ch\u1ec9 ti\u00eau<\/strong><\/td>\n<td><strong>H\u00f3a \u0111\u01a1n g\u1ed1c<\/strong><\/td>\n<td><strong>H\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m<\/strong><\/td>\n<\/tr>\n<tr>\n<td>S\u1ed1 l\u01b0\u1ee3ng<\/td>\n<td>40 s\u1ea3n ph\u1ea9m<\/td>\n<td>40 s\u1ea3n ph\u1ea9m<\/td>\n<\/tr>\n<tr>\n<td>\u0110\u01a1n gi\u00e1<\/td>\n<td>250.000 \u0111\u1ed3ng<\/td>\n<td>-50.000 \u0111\u1ed3ng<\/td>\n<\/tr>\n<tr>\n<td>Th\u00e0nh ti\u1ec1n<\/td>\n<td>10.000.000 \u0111\u1ed3ng<\/td>\n<td>-2.000.000 \u0111\u1ed3ng<\/td>\n<\/tr>\n<tr>\n<td>Thu\u1ebf GTGT (10%)<\/td>\n<td>1.000.000 \u0111\u1ed3ng<\/td>\n<td>-200.000 \u0111\u1ed3ng<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">\u1ede tr\u01b0\u1eddng h\u1ee3p n\u00e0y, s\u1ed1 l\u01b0\u1ee3ng tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh v\u1eabn gi\u1eef nguy\u00ean nh\u01b0 h\u00f3a \u0111\u01a1n g\u1ed1c (kh\u00f4ng ghi \u00e2m), v\u00ec s\u1ed1 l\u01b0\u1ee3ng giao l\u00e0 \u0111\u00fang, ch\u1ec9 \u0111\u01a1n gi\u00e1 l\u00e0 ch\u1ec9 ti\u00eau b\u1ecb sai c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh. Th\u00e0nh ti\u1ec1n \u0111i\u1ec1u ch\u1ec9nh \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng ph\u1ea7n ch\u00eanh l\u1ec7ch \u0111\u01a1n gi\u00e1 nh\u00e2n v\u1edbi s\u1ed1 l\u01b0\u1ee3ng, v\u00e0 ti\u1ec1n thu\u1ebf \u0111i\u1ec1u ch\u1ec9nh t\u00ednh theo \u0111\u00fang thu\u1ebf su\u1ea5t \u00e1p d\u1ee5ng cho h\u00f3a \u0111\u01a1n g\u1ed1c, kh\u00f4ng t\u00ednh l\u1ea1i theo thu\u1ebf su\u1ea5t kh\u00e1c d\u00f9 th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh c\u00f3 th\u1ec3 r\u01a1i v\u00e0o k\u1ef3 thu\u1ebf kh\u00e1c.<\/p>\n<p style=\"text-align: justify;\">Tr\u01b0\u1eddng h\u1ee3p sai \u0111\u01a1n gi\u00e1 do \u00e1p nh\u1ea7m b\u1ea3ng gi\u00e1 th\u01b0\u1eddng li\u00ean quan \u0111\u1ebfn nhi\u1ec1u h\u00f3a \u0111\u01a1n c\u00f9ng m\u1ed9t kh\u00e1ch h\u00e0ng ch\u1ee9 kh\u00f4ng ch\u1ec9 m\u1ed9t h\u00f3a \u0111\u01a1n \u0111\u01a1n l\u1ebb, \u0111\u1eb7c bi\u1ec7t khi l\u1ed7i xu\u1ea5t ph\u00e1t t\u1eeb vi\u1ec7c ch\u01b0a c\u1eadp nh\u1eadt b\u1ea3ng gi\u00e1 m\u1edbi tr\u00ean h\u1ec7 th\u1ed1ng b\u00e1n h\u00e0ng trong m\u1ed9t kho\u1ea3ng th\u1eddi gian. Trong t\u00ecnh hu\u1ed1ng n\u00e0y, doanh nghi\u1ec7p n\u00ean r\u00e0 so\u00e1t to\u00e0n b\u1ed9 c\u00e1c h\u00f3a \u0111\u01a1n \u0111\u00e3 xu\u1ea5t trong giai \u0111o\u1ea1n \u00e1p d\u1ee5ng sai b\u1ea3ng gi\u00e1 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u1ea7y \u0111\u1ee7 ph\u1ea1m vi c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh, thay v\u00ec ch\u1ec9 x\u1eed l\u00fd ri\u00eang l\u1ebb t\u1eebng h\u00f3a \u0111\u01a1n khi kh\u00e1ch h\u00e0ng ph\u1ea3n \u00e1nh, tr\u00e1nh b\u1ecf s\u00f3t c\u00e1c h\u00f3a \u0111\u01a1n kh\u00e1c c\u0169ng b\u1ecb \u1ea3nh h\u01b0\u1edfng b\u1edfi c\u00f9ng l\u1ed7i c\u1ea5u h\u00ecnh gi\u00e1.<\/p>\n<p style=\"text-align: justify;\">N\u1ebfu s\u1ed1 l\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n b\u1ecb \u1ea3nh h\u01b0\u1edfng b\u1edfi c\u00f9ng l\u1ed7i \u0111\u01a1n gi\u00e1 l\u00e0 l\u1edbn v\u00e0 ph\u00e1t sinh trong c\u00f9ng m\u1ed9t th\u00e1ng, doanh nghi\u1ec7p c\u00f3 th\u1ec3 c\u00e2n nh\u1eafc \u00e1p d\u1ee5ng c\u00e1ch g\u1ed9p nhi\u1ec1u h\u00f3a \u0111\u01a1n sai c\u1ee7a c\u00f9ng kh\u00e1ch h\u00e0ng v\u00e0o m\u1ed9t h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh k\u00e8m b\u1ea3ng k\u00ea thay v\u00ec l\u1eadp ri\u00eang l\u1ebb t\u1eebng h\u00f3a \u0111\u01a1n, gi\u00fap ti\u1ebft ki\u1ec7m \u0111\u00e1ng k\u1ec3 th\u1eddi gian x\u1eed l\u00fd. D\u00f9 g\u1ed9p hay x\u1eed l\u00fd ri\u00eang l\u1ebb, nguy\u00ean t\u1eafc ghi s\u1ed1 \u00e2m cho ph\u1ea7n ch\u00eanh l\u1ec7ch \u0111\u01a1n gi\u00e1 v\u1eabn \u00e1p d\u1ee5ng nh\u1ea5t qu\u00e1n nh\u01b0 v\u00ed d\u1ee5 minh h\u1ecda \u1edf tr\u00ean.<\/p>\n<h3 style=\"text-align: justify;\">3.3. V\u00ed d\u1ee5 \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m to\u00e0n b\u1ed9 h\u00f3a \u0111\u01a1n v\u1ec1 0<\/h3>\n<p style=\"text-align: justify;\">Tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t nh\u1ea5t l\u00e0 khi h\u00f3a \u0111\u01a1n g\u1ed1c l\u1eadp sai ho\u00e0n to\u00e0n ho\u1eb7c giao d\u1ecbch th\u1ef1c t\u1ebf kh\u00f4ng ph\u00e1t sinh, c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m to\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb h\u00f3a \u0111\u01a1n v\u1ec1 0. C\u1ea5u tr\u00fac v\u00ed d\u1ee5 tham kh\u1ea3o cho tr\u01b0\u1eddng h\u1ee3p n\u00e0y: h\u00f3a \u0111\u01a1n g\u1ed1c c\u00f3 t\u1ed5ng gi\u00e1 tr\u1ecb 17.325.000 \u0111\u1ed3ng (\u0111\u00e3 g\u1ed3m thu\u1ebf GTGT) \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh v\u1ec1 0, khi \u0111\u00f3 t\u1ea5t c\u1ea3 c\u00e1c d\u00f2ng h\u00e0ng tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh \u0111\u1ec1u ghi s\u1ed1 l\u01b0\u1ee3ng \u00e2m t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 l\u01b0\u1ee3ng \u0111\u00e3 ghi tr\u00ean h\u00f3a \u0111\u01a1n g\u1ed1c.<\/p>\n<table>\n<tbody>\n<tr>\n<td><strong>Ch\u1ec9 ti\u00eau<\/strong><\/td>\n<td><strong>H\u00f3a \u0111\u01a1n g\u1ed1c<\/strong><\/td>\n<td><strong>H\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m<\/strong><\/td>\n<\/tr>\n<tr>\n<td>C\u1ed9ng ti\u1ec1n h\u00e0ng<\/td>\n<td>15.750.000 \u0111\u1ed3ng<\/td>\n<td>-15.750.000 \u0111\u1ed3ng<\/td>\n<\/tr>\n<tr>\n<td>Thu\u1ebf GTGT (10%)<\/td>\n<td>1.575.000 \u0111\u1ed3ng<\/td>\n<td>-1.575.000 \u0111\u1ed3ng<\/td>\n<\/tr>\n<tr>\n<td>T\u1ed5ng thanh to\u00e1n<\/td>\n<td>17.325.000 \u0111\u1ed3ng<\/td>\n<td>-17.325.000 \u0111\u1ed3ng<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">V\u1edbi tr\u01b0\u1eddng h\u1ee3p \u0111i\u1ec1u ch\u1ec9nh v\u1ec1 0, k\u1ebf to\u00e1n c\u1ea7n \u0111\u1eb7c bi\u1ec7t c\u1ea9n tr\u1ecdng khi gi\u1ea3i tr\u00ecnh v\u1edbi c\u01a1 quan thu\u1ebf, v\u00ec b\u1ea3n ch\u1ea5t \u0111\u00e2y l\u00e0 vi\u1ec7c h\u1ee7y b\u1ecf to\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb c\u1ee7a m\u1ed9t h\u00f3a \u0111\u01a1n \u0111\u00e3 ph\u00e1t h\u00e0nh, n\u00ean v\u0103n b\u1ea3n th\u1ecfa thu\u1eadn v\u1edbi ng\u01b0\u1eddi mua (n\u1ebfu l\u00e0 doanh nghi\u1ec7p) c\u1ea7n n\u00eau r\u00f5 l\u00fd do giao d\u1ecbch kh\u00f4ng th\u1ef1c t\u1ebf ph\u00e1t sinh ho\u1eb7c h\u00f3a \u0111\u01a1n g\u1ed1c l\u1eadp ho\u00e0n to\u00e0n sai \u0111\u1ed1i t\u01b0\u1ee3ng, thay v\u00ec ch\u1ec9 ghi chung chung &#8220;\u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m v\u1ec1 0&#8221; m\u00e0 kh\u00f4ng gi\u1ea3i th\u00edch c\u0103n nguy\u00ean.<\/p>\n<p style=\"text-align: justify;\">Doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd ph\u00e2n bi\u1ec7t \u0111i\u1ec1u ch\u1ec9nh v\u1ec1 0 v\u1edbi vi\u1ec7c h\u1ee7y h\u00f3a \u0111\u01a1n: \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m v\u1ec1 0 v\u1eabn gi\u1eef nguy\u00ean h\u00f3a \u0111\u01a1n g\u1ed1c trong h\u1ec7 th\u1ed1ng k\u00e8m h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh l\u00e0m c\u0103n c\u1ee9 \u0111\u1ed1i chi\u1ebfu, trong khi vi\u1ec7c h\u1ee7y h\u00f3a \u0111\u01a1n (n\u1ebfu quy \u0111\u1ecbnh cho ph\u00e9p trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3) c\u00f3 b\u1ea3n ch\u1ea5t v\u00e0 th\u1ee7 t\u1ee5c kh\u00e1c. V\u00ec t\u00ednh ch\u1ea5t nh\u1ea1y c\u1ea3m c\u1ee7a tr\u01b0\u1eddng h\u1ee3p n\u00e0y, k\u1ebf to\u00e1n n\u00ean tham kh\u1ea3o th\u00eam \u00fd ki\u1ebfn t\u1eeb c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp ho\u1eb7c \u0111\u01a1n v\u1ecb t\u01b0 v\u1ea5n thu\u1ebf tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n, \u0111\u1eb7c bi\u1ec7t v\u1edbi c\u00e1c giao d\u1ecbch c\u00f3 gi\u00e1 tr\u1ecb l\u1edbn, tr\u00e1nh r\u1ee7i ro b\u1ecb coi l\u00e0 gian l\u1eadn h\u00f3a \u0111\u01a1n n\u1ebfu kh\u00f4ng gi\u1ea3i tr\u00ecnh r\u00f5 r\u00e0ng \u0111\u01b0\u1ee3c l\u00fd do \u0111i\u1ec1u ch\u1ec9nh v\u1ec1 0. V\u1eady quy \u0111\u1ecbnh c\u00f3 cho ph\u00e9p ghi s\u1ed1 \u00e2m tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh hay kh\u00f4ng, v\u00e0 c\u0103n c\u1ee9 ph\u00e1p l\u00fd n\u00e0o quy \u0111\u1ecbnh \u0111i\u1ec1u n\u00e0y?<\/p>\n<h2 style=\"text-align: justify;\">4. H\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m c\u00f3 \u0111\u01b0\u1ee3c ghi s\u1ed1 \u00e2m kh\u00f4ng?<\/h2>\n<p style=\"text-align: justify;\">C\u00e2u tr\u1ea3 l\u1eddi tr\u1ef1c ti\u1ebfp l\u00e0 C\u00d3. Theo Th\u00f4ng t\u01b0 91\/2026\/TT-BTC, \u0111\u1ed1i v\u1edbi n\u1ed9i dung v\u1ec1 gi\u00e1 tr\u1ecb tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh, ng\u01b0\u1eddi b\u00e1n b\u1eaft bu\u1ed9c ghi s\u1ed1 d\u01b0\u01a1ng n\u1ebfu \u0111i\u1ec1u ch\u1ec9nh t\u0103ng v\u00e0 ghi s\u1ed1 \u00e2m n\u1ebfu \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m, \u0111\u00fang v\u1edbi th\u1ef1c t\u1ebf \u0111i\u1ec1u ch\u1ec9nh ph\u00e1t sinh.<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">Quy \u0111\u1ecbnh ghi s\u1ed1 \u00e2m cho h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m kh\u00f4ng ph\u1ea3i l\u00e0 \u0111i\u1ec3m ho\u00e0n to\u00e0n m\u1edbi, m\u00e0 k\u1ebf th\u1eeba v\u00e0 l\u00e0m r\u00f5 h\u01a1n nguy\u00ean t\u1eafc \u0111\u00e3 \u00e1p d\u1ee5ng trong c\u00e1c quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed tr\u01b0\u1edbc \u0111\u00e2y, gi\u00fap vi\u1ec7c ph\u00e2n bi\u1ec7t \u0111i\u1ec1u ch\u1ec9nh t\u0103ng v\u00e0 \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m tr\u1edf n\u00ean tr\u1ef1c quan h\u01a1n ch\u1ec9 b\u1eb1ng c\u00e1ch nh\u00ecn v\u00e0o d\u1ea5u c\u1ee7a s\u1ed1 li\u1ec7u, thay v\u00ec ph\u1ea3i \u0111\u1ecdc k\u1ef9 to\u00e0n b\u1ed9 n\u1ed9i dung di\u1ec5n gi\u1ea3i b\u1eb1ng ch\u1eef tr\u00ean h\u00f3a \u0111\u01a1n.<\/li>\n<li aria-level=\"1\">Quy \u0111\u1ecbnh ghi s\u1ed1 \u00e2m n\u00e0y ch\u1ec9 \u00e1p d\u1ee5ng cho h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c l\u1eadp theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, kh\u00f4ng \u00e1p d\u1ee5ng cho h\u00f3a \u0111\u01a1n gi\u1ea5y ho\u1eb7c h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u1eadp theo c\u00e1c quy \u0111\u1ecbnh c\u0169 \u0111\u00e3 h\u1ebft hi\u1ec7u l\u1ef1c. K\u1ebf to\u00e1n c\u1ea7n l\u01b0u \u00fd, vi\u1ec7c ghi s\u1ed1 \u00e2m ch\u1ec9 \u00e1p d\u1ee5ng cho c\u00e1c ch\u1ec9 ti\u00eau v\u1ec1 gi\u00e1 tr\u1ecb (s\u1ed1 l\u01b0\u1ee3ng, \u0111\u01a1n gi\u00e1, th\u00e0nh ti\u1ec1n, ti\u1ec1n thu\u1ebf, t\u1ed5ng thanh to\u00e1n), c\u00f2n c\u00e1c n\u1ed9i dung kh\u00e1c nh\u01b0 t\u00ean h\u00e0ng h\u00f3a, \u0111\u01a1n v\u1ecb t\u00ednh v\u1eabn ghi b\u00ecnh th\u01b0\u1eddng nh\u01b0 tr\u00ean h\u00f3a \u0111\u01a1n g\u1ed1c, kh\u00f4ng ghi k\u00e8m d\u1ea5u \u00e2m hay b\u1ea5t k\u1ef3 k\u00fd hi\u1ec7u \u0111\u1eb7c bi\u1ec7t n\u00e0o kh\u00e1c.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">M\u1ed9t s\u1ed1 ph\u1ea7n m\u1ec1m h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed hi\u1ec7n nay t\u1ef1 \u0111\u1ed9ng nh\u1eadn di\u1ec7n h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m v\u00e0 hi\u1ec3n th\u1ecb d\u1ea5u \u00e2m t\u1ea1i \u0111\u00fang v\u1ecb tr\u00ed ch\u1ec9 ti\u00eau c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh khi k\u1ebf to\u00e1n nh\u1eadp li\u1ec7u, gi\u00fap gi\u1ea3m \u0111\u00e1ng k\u1ec3 r\u1ee7i ro nh\u1eadp sai d\u1ea5u so v\u1edbi vi\u1ec7c thao t\u00e1c th\u1ee7 c\u00f4ng ho\u00e0n to\u00e0n tr\u00ean c\u00e1c m\u1eabu bi\u1ec3u kh\u00f4ng c\u00f3 s\u1eb5n c\u00f4ng c\u1ee5 ki\u1ec3m tra logic d\u1ea5u \u00e2m\/d\u01b0\u01a1ng. D\u00f9 v\u1eady, k\u1ebf to\u00e1n v\u1eabn n\u00ean ki\u1ec3m tra l\u1ea1i m\u1ed9t l\u1ea7n n\u1eefa tr\u01b0\u1edbc khi k\u00fd s\u1ed1, \u0111\u1eb7c bi\u1ec7t v\u1edbi c\u00e1c h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh c\u00f3 nhi\u1ec1u d\u00f2ng h\u00e0ng, tr\u00e1nh tr\u01b0\u1eddng h\u1ee3p ph\u1ea7n m\u1ec1m t\u1ef1 \u0111\u1ed9ng \u0111i\u1ec1n sai d\u1ea5u \u1edf m\u1ed9t v\u00e0i d\u00f2ng do l\u1ed7i c\u1ea5u h\u00ecnh ho\u1eb7c do nh\u1eadp li\u1ec7u ban \u0111\u1ea7u kh\u00f4ng chu\u1ea9n.<\/p>\n<p style=\"text-align: justify;\">Ngo\u00e0i ra, khi \u0111\u1ed1i chi\u1ebfu b\u00e1o c\u00e1o doanh thu ho\u1eb7c thu\u1ebf GTGT theo th\u00e1ng, k\u1ebf to\u00e1n c\u1ea7n c\u1ed9ng g\u1ed9p c\u1ea3 ph\u1ea7n gi\u00e1 tr\u1ecb \u00e2m t\u1eeb h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m v\u00e0o t\u1ed5ng s\u1ed1 li\u1ec7u c\u1ee7a k\u1ef3, thay v\u00ec b\u1ecf qua v\u00ec cho r\u1eb1ng \u0111\u00e2y ch\u1ec9 l\u00e0 &#8220;h\u00f3a \u0111\u01a1n ph\u1ee5&#8221; \u0111i k\u00e8m h\u00f3a \u0111\u01a1n g\u1ed1c. N\u1ebfu ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n kh\u00f4ng t\u1ef1 \u0111\u1ed9ng c\u1ed9ng g\u1ed9p \u0111\u00fang d\u1ea5u \u00e2m\/d\u01b0\u01a1ng khi t\u1ed5ng h\u1ee3p b\u00e1o c\u00e1o, s\u1ed1 li\u1ec7u doanh thu v\u00e0 thu\u1ebf \u0111\u1ea7u ra c\u1ee7a k\u1ef3 c\u00f3 th\u1ec3 b\u1ecb l\u1ec7ch so v\u1edbi th\u1ef1c t\u1ebf, g\u00e2y kh\u00f3 kh\u0103n khi \u0111\u1ed1i chi\u1ebfu v\u1edbi d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed m\u00e0 c\u01a1 quan thu\u1ebf \u0111ang n\u1eafm gi\u1eef. Sau khi \u0111\u00e3 ghi \u0111\u00fang s\u1ed1 \u00e2m tr\u00ean h\u00f3a \u0111\u01a1n, b\u01b0\u1edbc ti\u1ebfp theo kh\u00f4ng k\u00e9m ph\u1ea7n quan tr\u1ecdng l\u00e0 k\u00ea khai l\u1ea1i \u0111\u00fang k\u1ef3 thu\u1ebf.<\/p>\n<h2 style=\"text-align: justify;\">5. K\u00ea khai thu\u1ebf sau khi l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m<\/h2>\n<p style=\"text-align: justify;\">Sau khi l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m, k\u1ebf to\u00e1n c\u1ea7n k\u00ea khai b\u1ed5 sung ho\u1eb7c \u0111i\u1ec1u ch\u1ec9nh v\u00e0o t\u1edd khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a k\u1ef3 ph\u00e1t sinh h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh, kh\u00f4ng k\u00ea khai l\u1ea1i v\u00e0o k\u1ef3 c\u1ee7a h\u00f3a \u0111\u01a1n g\u1ed1c \u0111\u00e3 l\u1eadp tr\u01b0\u1edbc \u0111\u00f3.<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">Nguy\u00ean t\u1eafc k\u00ea khai theo k\u1ef3 ph\u00e1t sinh \u0111i\u1ec1u ch\u1ec9nh: d\u00f9 h\u00f3a \u0111\u01a1n g\u1ed1c \u0111\u01b0\u1ee3c l\u1eadp \u1edf k\u1ef3 tr\u01b0\u1edbc, ph\u1ea7n gi\u00e1 tr\u1ecb v\u00e0 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng b\u1ecb gi\u1ea3m ch\u1ec9 \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o t\u1edd khai c\u1ee7a k\u1ef3 m\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m th\u1ef1c s\u1ef1 \u0111\u01b0\u1ee3c l\u1eadp, gi\u00fap tr\u00e1nh ph\u1ea3i l\u00e0m l\u1ea1i t\u1edd khai c\u1ee7a c\u00e1c k\u1ef3 \u0111\u00e3 quy\u1ebft to\u00e1n tr\u01b0\u1edbc \u0111\u00f3.<\/li>\n<li aria-level=\"1\">Tr\u01b0\u1eddng h\u1ee3p g\u1ed9p nhi\u1ec1u h\u00f3a \u0111\u01a1n gi\u1ea3m c\u1ee7a c\u00f9ng m\u1ed9t kh\u00e1ch h\u00e0ng: n\u1ebfu trong c\u00f9ng m\u1ed9t k\u1ef3 t\u00ednh thu\u1ebf ph\u00e1t sinh nhi\u1ec1u h\u00f3a \u0111\u01a1n gi\u1ea3m c\u1ee7a c\u00f9ng kh\u00e1ch h\u00e0ng, doanh nghi\u1ec7p c\u00f3 th\u1ec3 gom chung v\u00e0o m\u1ed9t h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh k\u00e8m b\u1ea3ng k\u00ea, gi\u00fap vi\u1ec7c k\u00ea khai g\u1ecdn h\u01a1n so v\u1edbi k\u00ea khai ri\u00eang l\u1ebb t\u1eebng h\u00f3a \u0111\u01a1n.<\/li>\n<li aria-level=\"1\">\u0110\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u gi\u1eefa s\u1ed5 s\u00e1ch v\u00e0 t\u1edd khai: sau khi k\u00ea khai, k\u1ebf to\u00e1n n\u00ean \u0111\u1ed1i chi\u1ebfu l\u1ea1i s\u1ed1 li\u1ec7u doanh thu, thu\u1ebf GTGT \u0111\u1ea7u ra tr\u00ean s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n v\u1edbi s\u1ed1 li\u1ec7u \u0111\u00e3 k\u00ea khai tr\u00ean t\u1edd khai thu\u1ebf c\u1ee7a k\u1ef3 \u0111\u00f3, \u0111\u1ea3m b\u1ea3o hai ngu\u1ed3n s\u1ed1 li\u1ec7u kh\u1edbp nhau, tr\u00e1nh ch\u00eanh l\u1ec7ch khi c\u01a1 quan thu\u1ebf \u0111\u1ed1i chi\u1ebfu d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u1edbi t\u1edd khai.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Vi\u1ec7c k\u00ea khai \u0111\u00fang k\u1ef3 v\u00e0 \u0111\u00fang ph\u01b0\u01a1ng ph\u00e1p g\u1ed9p hay t\u00e1ch h\u00f3a \u0111\u01a1n kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p tu\u00e2n th\u1ee7 \u0111\u00fang quy \u0111\u1ecbnh, m\u00e0 c\u00f2n gi\u00fap b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 b\u00e1o c\u00e1o thu\u1ebf ph\u1ea3n \u00e1nh ch\u00ednh x\u00e1c doanh thu th\u1ef1c t\u1ebf ph\u00e1t sinh trong t\u1eebng k\u1ef3, tr\u00e1nh t\u00ecnh tr\u1ea1ng doanh thu b\u1ecb ghi nh\u1eadn cao h\u01a1n th\u1ef1c t\u1ebf do qu\u00ean \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m k\u1ecbp th\u1eddi. V\u1edbi doanh nghi\u1ec7p c\u00f3 kh\u1ed1i l\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh l\u1edbn, vi\u1ec7c theo d\u00f5i th\u1ee7 c\u00f4ng tr\u00ean Excel d\u1ec5 d\u1eabn \u0111\u1ebfn b\u1ecf s\u00f3t ho\u1eb7c k\u00ea khai tr\u00f9ng l\u1eb7p gi\u1eefa c\u00e1c k\u1ef3, \u0111\u1eb7c bi\u1ec7t khi nhi\u1ec1u nh\u00e2n vi\u00ean k\u1ebf to\u00e1n c\u00f9ng x\u1eed l\u00fd c\u00e1c h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh kh\u00e1c nhau m\u00e0 kh\u00f4ng c\u00f3 c\u00f4ng c\u1ee5 t\u1ed5ng h\u1ee3p t\u1eadp trung theo d\u00f5i tr\u1ea1ng th\u00e1i t\u1eebng h\u00f3a \u0111\u01a1n \u0111\u00e3 k\u00ea khai hay ch\u01b0a.<\/p>\n<p style=\"text-align: justify;\">Ngo\u00e0i vi\u1ec7c k\u00ea khai \u0111\u00fang k\u1ef3, k\u1ebf to\u00e1n c\u0169ng n\u00ean l\u01b0u \u00fd v\u1ec1 th\u1eddi h\u1ea1n: n\u1ebfu h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m \u0111\u01b0\u1ee3c l\u1eadp s\u00e1t th\u1eddi \u0111i\u1ec3m ch\u1ed1t t\u1edd khai c\u1ee7a k\u1ef3, c\u1ea7n ch\u1ee7 \u0111\u1ed9ng ho\u00e0n t\u1ea5t b\u01b0\u1edbc k\u00ea khai tr\u01b0\u1edbc h\u1ea1n n\u1ed9p t\u1edd khai, tr\u00e1nh \u0111\u1ec3 d\u1ed3n sang k\u1ef3 sau v\u00ec l\u1ee1 h\u1ea1n x\u1eed l\u00fd. V\u1edbi tr\u01b0\u1eddng h\u1ee3p ph\u00e1t hi\u1ec7n sai s\u00f3t c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m sau khi \u0111\u00e3 n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a k\u1ef3 tr\u01b0\u1edbc, doanh nghi\u1ec7p c\u1ea7n \u0111\u00e1nh gi\u00e1 th\u00eam m\u1ee9c \u0111\u1ed9 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn c\u00e1c ch\u1ec9 ti\u00eau \u0111\u00e3 b\u00e1o c\u00e1o, \u0111\u1ec3 quy\u1ebft \u0111\u1ecbnh c\u00f3 c\u1ea7n thuy\u1ebft minh b\u1ed5 sung trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh k\u1ef3 ti\u1ebfp theo hay kh\u00f4ng, \u0111\u1eb7c bi\u1ec7t khi gi\u00e1 tr\u1ecb \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m l\u00e0 tr\u1ecdng y\u1ebfu so v\u1edbi quy m\u00f4 doanh thu c\u1ee7a doanh nghi\u1ec7p.<\/p>\n<p style=\"text-align: justify;\">N\u1ebfu doanh nghi\u1ec7p c\u1ea7n c\u00f4ng c\u1ee5 t\u1ef1 \u0111\u1ed9ng ghi \u0111\u00fang chu\u1ea9n s\u1ed1 \u00e2m\/d\u01b0\u01a1ng, gi\u1ea3m r\u1ee7i ro sai s\u00f3t th\u1ee7 c\u00f4ng khi kh\u1ed1i l\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh l\u1edbn, t\u00ecm hi\u1ec3u th\u00eam v\u1ec1 ph\u00e2n h\u1ec7 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed\/k\u1ebf to\u00e1n trong Accnet ERP l\u00e0 m\u1ed9t l\u1ef1a ch\u1ecdn \u0111\u00e1ng c\u00e2n nh\u1eafc.<\/p>\n<p style=\"text-align: center;\">\t\t<div data-elementor-type=\"container\" data-elementor-id=\"47765\" class=\"elementor elementor-47765\" data-elementor-post-type=\"elementor_library\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2185786 e-flex e-con-boxed e-con e-parent\" data-id=\"2185786\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9742f47 elementor-widget elementor-widget-text-editor\" data-id=\"9742f47\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div><p style=\"text-align: center;\"><strong style=\"color: #cf2e2e; font-size: 130%; text-align: center;\">GI\u1ea2I PH\u00c1P K\u1ebe TO\u00c1N ACCNET ERP T\u00cdCH H\u1ee2P AI T\u1ef0 \u0110\u1ed8NG H\u00d3A M\u1eccI NGHI\u1ec6P V\u1ee4<\/strong><\/p><\/div><p style=\"text-align: justify;\" data-start=\"308\" data-end=\"594\">AccNet ERP l\u00e0 gi\u1ea3i ph\u00e1p ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n t\u00e0i ch\u00ednh t\u00edch h\u1ee3p trong h\u1ec7 th\u1ed1ng qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p to\u00e0n di\u1ec7n, \u0111\u01b0\u1ee3c ph\u00e1t tri\u1ec3n b\u1edfi C\u00f4ng ty L\u1ea1c Vi\u1ec7t. \u0110i\u1ec3m kh\u00e1c bi\u1ec7t n\u1ed5i b\u1eadt c\u1ee7a AccNet ERP ch\u00ednh l\u00e0 vi\u1ec7c <strong data-start=\"508\" data-end=\"542\">\u1ee9ng d\u1ee5ng tr\u00ed tu\u1ec7 nh\u00e2n t\u1ea1o (AI)<\/strong> trong nhi\u1ec1u quy tr\u00ecnh k\u1ebf to\u00e1n gi\u00fap doanh nghi\u1ec7p:<\/p><ul style=\"text-align: justify;\"><li data-start=\"597\" data-end=\"643\">T\u1ef1 \u0111\u1ed9ng h\u00f3a h\u1ea1ch to\u00e1n v\u00e0 ph\u00e2n lo\u1ea1i ch\u1ee9ng t\u1eeb.<\/li><li data-start=\"646\" data-end=\"696\">N\u00e2ng cao t\u00ednh ch\u00ednh x\u00e1c trong ki\u1ec3m so\u00e1t s\u1ed1 li\u1ec7u.<\/li><li data-start=\"699\" data-end=\"756\">R\u00fat ng\u1eafn th\u1eddi gian x\u1eed l\u00fd nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n \u2013 t\u00e0i ch\u00ednh.<\/li><\/ul><p style=\"text-align: justify;\" data-start=\"758\" data-end=\"913\">Nh\u1edd \u0111\u00f3, AccNet ERP kh\u00f4ng ch\u1ec9 l\u00e0 c\u00f4ng c\u1ee5 h\u1ed7 tr\u1ee3 m\u00e0 c\u00f2n l\u00e0 \u201ctr\u1ee3 l\u00fd th\u00f4ng minh\u201d \u0111\u1ed3ng h\u00e0nh c\u00f9ng doanh nghi\u1ec7p trong qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh minh b\u1ea1ch hi\u1ec7u qu\u1ea3.<\/p><p style=\"text-align: justify;\"><span style=\"color: #000000;\"><b>T\u00ednh n\u0103ng n\u1ed5i b\u1eadt:<\/b><\/span><\/p><p style=\"text-align: justify;\">\u2714\ufe0f T\u1ef1 \u0111\u1ed9ng h\u1ea1ch to\u00e1n ch\u1ee9ng t\u1eeb, \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3 nh\u1edd AI.<br data-start=\"1028\" data-end=\"1031\" \/>\u2714\ufe0f Qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh \u2013 k\u1ebf to\u00e1n \u0111a chi nh\u00e1nh, \u0111a c\u00f4ng ty con.<br data-start=\"1091\" data-end=\"1094\" \/>\u2714\ufe0f B\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t theo chu\u1ea9n Vi\u1ec7t Nam &amp; qu\u1ed1c t\u1ebf (VAS, IFRS).<br data-start=\"1166\" data-end=\"1169\" \/>\u2714\ufe0f Qu\u1ea3n tr\u1ecb d\u00f2ng ti\u1ec1n, ng\u00e2n s\u00e1ch, d\u1ef1 b\u00e1o chi ph\u00ed ch\u00ednh x\u00e1c.<br data-start=\"1228\" data-end=\"1231\" \/>\u2714\ufe0f K\u1ebft n\u1ed1i v\u1edbi c\u00e1c ph\u00e2n h\u1ec7 qu\u1ea3n tr\u1ecb nh\u00e2n s\u1ef1, s\u1ea3n xu\u1ea5t, b\u00e1n h\u00e0ng \u0111\u1ec3 \u0111\u1ed3ng b\u1ed9 d\u1eef li\u1ec7u.<br data-start=\"1314\" data-end=\"1317\" \/>\u2714\ufe0f T\u00edch h\u1ee3p AI trong ph\u00e2n t\u00edch s\u1ed1 li\u1ec7u, c\u1ea3nh b\u00e1o r\u1ee7i ro v\u00e0 \u0111\u1ec1 xu\u1ea5t ph\u01b0\u01a1ng \u00e1n t\u1ed1i \u01b0u.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1c4a85f elementor-widget elementor-widget-image\" data-id=\"1c4a85f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img 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=\"7555d1551697344e538f790c0b588ccc\">\n<form enctype=\"multipart\/form-data\" method=\"post\" class=\"frm-show-form \" id=\"form_pm-ke-toan\" data-token=\"7555d1551697344e538f790c0b588ccc\">\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=\"cf15d0b413\" \/><input type=\"hidden\" name=\"_wp_http_referer\" value=\"\/en\/wp-json\/wp\/v2\/posts\/53400\" \/><div id=\"frm_field_277_container\" class=\"frm_form_field form-field  frm_required_field frm_top_container frm12 frm_first\">\r\n    <label for=\"field_k597l745\" id=\"field_k597l745_label\" class=\"frm_primary_label\">\r\n        <span class=\"frm_required\" aria-hidden=\"true\"><\/span>\r\n    <\/label>\r\n    <input type=\"text\" id=\"field_k597l745\" name=\"item_meta[277]\" value=\"\"  placeholder=\"H\u1ecd v\u00e0 t\u00ean*\" data-reqmsg=\"Th\u00f4ng tin n\u00e0y kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u1ec3 tr\u1ed1ng\" aria-required=\"true\" data-invmsg=\"Text is invalid\" aria-invalid=\"false\"  \/>\r\n    \r\n    \r\n<\/div>\n<div id=\"frm_field_278_container\" class=\"frm_form_field form-field  frm_required_field frm_top_container frm6 frm_first\">\r\n    <label for=\"field_k7d4c745\" id=\"field_k7d4c745_label\" class=\"frm_primary_label\">\r\n        <span class=\"frm_required\" aria-hidden=\"true\"><\/span>\r\n    <\/label>\r\n    <input type=\"tel\" id=\"field_k7d4c745\" name=\"item_meta[278]\" value=\"\"  placeholder=\"S\u1ed1 \u0111i\u1ec7n tho\u1ea1i*\" data-reqmsg=\"Th\u00f4ng tin n\u00e0y kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u1ec3 tr\u1ed1ng\" aria-required=\"true\" data-invmsg=\"This field kh\u00f4ng h\u1ee3p l\u1ec7\" aria-invalid=\"false\" pattern=\"((\\+\\d{1,3}(-|.| )?\\(?\\d\\)?(-| |.)?\\d{1,5})|(\\(?\\d{2,6}\\)?))(-|.| )?(\\d{3,4})(-|.| )?(\\d{4})(( x| ext)\\d{1,5}){0,1}$\"  \/>\r\n    \r\n    \r\n<\/div>\n<div id=\"frm_field_279_container\" class=\"frm_form_field form-field  frm_required_field frm_top_container frm6\">\r\n    <label for=\"field_qnbh4745\" id=\"field_qnbh4745_label\" class=\"frm_primary_label\">\r\n        <span class=\"frm_required\" aria-hidden=\"true\"><\/span>\r\n    <\/label>\r\n    <input type=\"email\" id=\"field_qnbh4745\" name=\"item_meta[279]\" value=\"\"  placeholder=\"Email*\" data-reqmsg=\"Th\u00f4ng tin n\u00e0y kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u1ec3 tr\u1ed1ng\" aria-required=\"true\" data-invmsg=\"This field kh\u00f4ng h\u1ee3p l\u1ec7\" aria-invalid=\"false\"  \/>\r\n    \r\n    \r\n<\/div>\n<div id=\"frm_field_280_container\" class=\"frm_form_field form-field  frm_top_container frm6 frm_first\">\r\n\t<label for=\"field_c6cjz3\" id=\"field_c6cjz3_label\" class=\"frm_primary_label\">\r\n\t\t<span class=\"frm_required\" aria-hidden=\"true\"><\/span>\r\n\t<\/label>\r\n\t\t\t<select name=\"item_meta[280]\" id=\"field_c6cjz3\"  placeholder=\"Ch\u1ee9c v\u1ee5\" data-invmsg=\"This field kh\u00f4ng h\u1ee3p l\u1ec7\" aria-invalid=\"false\"  >\n\t\t<option  class=\"frm-select-placeholder\" value=\"\" data-placeholder=\"true\">Ch\u1ee9c v\u1ee5<\/option><option  value=\"Ch\u1ee7 doanh nghi\u1ec7p\">Ch\u1ee7 doanh nghi\u1ec7p<\/option><option  value=\"Gi\u00e1m \u0111\u1ed1c\/Ph\u00f3 gi\u00e1m \u0111\u1ed1c\">Gi\u00e1m \u0111\u1ed1c\/Ph\u00f3 gi\u00e1m \u0111\u1ed1c<\/option><option  value=\"Tr\u01b0\u1edfng ph\u00f2ng K\u00ea\u0301 toa\u0301n\">Tr\u01b0\u1edfng ph\u00f2ng K\u00ea\u0301 toa\u0301n<\/option><option  value=\"Tr\u01b0\u1edfng ph\u00f2ng Mua ha\u0300ng\">Tr\u01b0\u1edfng ph\u00f2ng Mua ha\u0300ng<\/option><option  value=\"Tr\u01b0\u1edfng ph\u00f2ng IT\">Tr\u01b0\u1edfng ph\u00f2ng IT<\/option><option  value=\"Tr\u01b0\u1edfng ph\u00f2ng Nh\u00e2n s\u1ef1\">Tr\u01b0\u1edfng ph\u00f2ng Nh\u00e2n s\u1ef1<\/option><option  value=\"Tr\u01b0\u1edfng ph\u00f2ng Marketing\">Tr\u01b0\u1edfng ph\u00f2ng Marketing<\/option><option  value=\"Tr\u01b0\u1edfng ph\u00f2ng Kinh doanh\">Tr\u01b0\u1edfng ph\u00f2ng Kinh doanh<\/option><option  value=\"Qu\u1ea3n l\u00fd d\u1ef1 \u00e1n\">Qu\u1ea3n l\u00fd d\u1ef1 \u00e1n<\/option><option  value=\"Nh\u00e2n vi\u00ean\">Nh\u00e2n vi\u00ean<\/option><option  value=\"Kh\u00e1c\">Kh\u00e1c<\/option>\t<\/select>\n\t\r\n\t\r\n\t\r\n<\/div>\n<div id=\"frm_field_281_container\" class=\"frm_form_field form-field  frm_required_field frm_top_container frm6\">\r\n    <label for=\"field_92h0d745\" id=\"field_92h0d745_label\" class=\"frm_primary_label\">\r\n        <span class=\"frm_required\" aria-hidden=\"true\"><\/span>\r\n    <\/label>\r\n    <input type=\"text\" id=\"field_92h0d745\" name=\"item_meta[281]\" value=\"\"  placeholder=\"T\u00ean doanh nghi\u1ec7p\/MST*\" data-reqmsg=\"Th\u00f4ng tin n\u00e0y kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u1ec3 tr\u1ed1ng\" aria-required=\"true\" data-invmsg=\"Text is invalid\" aria-invalid=\"false\"  \/>\r\n    \r\n    \r\n<\/div>\n<div id=\"frm_field_282_container\" class=\"frm_form_field form-field  frm_top_container frm6 frm_first\">\r\n\t<label for=\"field_tidhs5\" id=\"field_tidhs5_label\" class=\"frm_primary_label\">\r\n\t\t<span class=\"frm_required\" aria-hidden=\"true\"><\/span>\r\n\t<\/label>\r\n\t\t\t<select name=\"item_meta[282]\" id=\"field_tidhs5\"  placeholder=\"Quy m\u00f4 nh\u00e2n s\u1ef1\" data-invmsg=\"This field kh\u00f4ng h\u1ee3p l\u1ec7\" aria-invalid=\"false\"  >\n\t\t<option  class=\"frm-select-placeholder\" value=\"\" data-placeholder=\"true\">Quy m\u00f4 nh\u00e2n s\u1ef1<\/option><option  value=\"Si\u00eau Nho\u0309 (&lt;20)\">Si\u00eau Nho\u0309 (&lt;20)<\/option><option  value=\"Nho\u0309 (&lt;=100)\">Nho\u0309 (&lt;=100)<\/option><option  value=\"V\u01b0\u0300a (&lt;=500)\">V\u01b0\u0300a (&lt;=500)<\/option><option  value=\"L\u01a1\u0301n (&lt;=3000)\">L\u01a1\u0301n (&lt;=3000)<\/option><option  value=\"R\u00e2\u0301t L\u01a1\u0301n (&gt;3000)\">R\u00e2\u0301t L\u01a1\u0301n (&gt;3000)<\/option>\t<\/select>\n\t\r\n\t\r\n\t\r\n<\/div>\n<div id=\"frm_field_283_container\" class=\"frm_form_field form-field  frm_top_container frm6\">\r\n\t<label for=\"field_obq9c34\" id=\"field_obq9c34_label\" class=\"frm_primary_label\">\r\n\t\t<span class=\"frm_required\" aria-hidden=\"true\"><\/span>\r\n\t<\/label>\r\n\t\t\t<select name=\"item_meta[283]\" id=\"field_obq9c34\"  placeholder=\"Ng\u00e0nh ngh\u1ec1\" data-invmsg=\"This field kh\u00f4ng h\u1ee3p l\u1ec7\" aria-invalid=\"false\"  >\n\t\t<option  class=\"frm-select-placeholder\" value=\"\" data-placeholder=\"true\">Ng\u00e0nh ngh\u1ec1<\/option><option  value=\"D\u1ecbch v\u1ee5 c\u00f4ng\">D\u1ecbch v\u1ee5 c\u00f4ng<\/option><option  value=\"T\u00e0i ch\u00ednh\/ng\u00e2n h\u00e0ng\/ba\u0309o hi\u00ea\u0309m\">T\u00e0i ch\u00ednh\/ng\u00e2n h\u00e0ng\/ba\u0309o hi\u00ea\u0309m<\/option><option  value=\"X\u00e2y d\u1ef1ng\/b\u1ea5t \u0111\u1ed9ng s\u1ea3n\">X\u00e2y d\u1ef1ng\/b\u1ea5t \u0111\u1ed9ng s\u1ea3n<\/option><option  value=\"D\u00e2\u0300u khi\u0301\/n\u01b0\u01a1\u0301c\">D\u00e2\u0300u khi\u0301\/n\u01b0\u01a1\u0301c<\/option><option  value=\"Gi\u00e1o d\u1ee5c\/\u0111\u00e0o t\u1ea1o\">Gi\u00e1o d\u1ee5c\/\u0111\u00e0o t\u1ea1o<\/option><option  value=\"B\u00e1n l\u1ebb\">B\u00e1n l\u1ebb<\/option><option  value=\"Th\u1ef1c ph\u1ea9m\/ha\u0300ng ti\u00eau du\u0300ng\">Th\u1ef1c ph\u1ea9m\/ha\u0300ng ti\u00eau du\u0300ng<\/option><option  value=\"D\u01b0\u1ee3c ph\u1ea9m\/Y t\u1ebf\/CN sinh h\u1ecdc\">D\u01b0\u1ee3c ph\u1ea9m\/Y t\u1ebf\/CN sinh h\u1ecdc<\/option><option  value=\"D\u1ec7t\/may\">D\u1ec7t\/may<\/option><option  value=\"Sa\u0309n xu\u00e2\u0301t c\u00f4ng nghi\u00ea\u0323p n\u0103\u0323ng (c\u01a1 kh\u00ed, xi m\u0103ng, the\u0323\u0301p, \u0111i\u00ea\u0323n...)\">Sa\u0309n xu\u00e2\u0301t c\u00f4ng nghi\u00ea\u0323p n\u0103\u0323ng (c\u01a1 kh\u00ed, xi m\u0103ng, the\u0323\u0301p, \u0111i\u00ea\u0323n...)<\/option><option  value=\"S\u1ea3n xu\u00e2\u0301t gi\u00e2\u0301y\/bao bi\u0300\">S\u1ea3n xu\u00e2\u0301t gi\u00e2\u0301y\/bao bi\u0300<\/option><option  value=\"Sa\u0309n xu\u00e2\u0301t kha\u0301c\">Sa\u0309n xu\u00e2\u0301t kha\u0301c<\/option><option  value=\"C\u00f4ng ngh\u1ec7 cao (CNTT, \u0111i\u00ea\u0323n t\u01b0\u0309)\">C\u00f4ng ngh\u1ec7 cao (CNTT, \u0111i\u00ea\u0323n t\u01b0\u0309)<\/option><option  value=\"Di\u0323ch vu\u0323 T\u01b0 v\u1ea5n\/HR\/k\u00ea\u0301 toa\u0301n\">Di\u0323ch vu\u0323 T\u01b0 v\u1ea5n\/HR\/k\u00ea\u0301 toa\u0301n<\/option><option  value=\"L\u00e0m \u0111\u1eb9p\/spa\/th\u1ea9m m\u1ef9\">L\u00e0m \u0111\u1eb9p\/spa\/th\u1ea9m m\u1ef9<\/option><option  value=\"V\u1eadn t\u1ea3i\/kho b\u00e3i\">V\u1eadn t\u1ea3i\/kho b\u00e3i<\/option><option  value=\"\u00d4 t\u00f4\/xe ma\u0301y\/thi\u00ea\u0301t bi\u0323\">\u00d4 t\u00f4\/xe ma\u0301y\/thi\u00ea\u0301t bi\u0323<\/option><option  value=\"Di\u0323ch vu\u0323 l\u01b0u tru\u0301\">Di\u0323ch vu\u0323 l\u01b0u tru\u0301<\/option><option  value=\"Di\u0323ch vu\u0323 \u0103n u\u00f4\u0301ng\/gia\u0309i tri\u0301\">Di\u0323ch vu\u0323 \u0103n u\u00f4\u0301ng\/gia\u0309i tri\u0301<\/option><option  value=\"D\u1ecbch v\u1ee5 th\u01b0\u01a1ng ma\u0323i kha\u0301c\">D\u1ecbch v\u1ee5 th\u01b0\u01a1ng ma\u0323i kha\u0301c<\/option><option  value=\"Kh\u00e1c\">Kh\u00e1c<\/option>\t<\/select>\n\t\r\n\t\r\n\t\r\n<\/div>\n<div id=\"frm_field_285_container\" class=\"frm_form_field  frm_html_container form-field\">\n<div style=\"margin: 15px 0;\"><label style=\"display: flex; align-items: flex-start; gap: 8px; cursor: pointer; font-size: 14px; line-height: 1.5;\"><br \/>\n<input style=\"width: 14px; height: 14px; margin: 3px 0 0 0; flex-shrink: 0;\" name=\"privacy_policy\" required=\"\" type=\"checkbox\" value=\"1\" \/><br \/>\n<span style=\"font-size: 13px;\"><em>T\u00f4i \u0111\u1ed3ng \u00fd cho L\u1ea1c Vi\u1ec7t thu th\u1eadp v\u00e0 x\u1eed l\u00fd th\u00f4ng tin c\u00e1 nh\u00e2n \u0111\u1ec3 li\u00ean h\u1ec7, t\u01b0 v\u1ea5n theo y\u00eau c\u1ea7u v\u00e0 theo <a href=\"https:\/\/lacviet.vn\/chinh-sach-bao-ve-du-lieu-ca-nhan\/\" target=\"_blank\" rel=\"noopener noreferrer\"> Ch\u00ednh s\u00e1ch b\u1ea3o v\u1ec7 d\u1eef li\u1ec7u c\u00e1 nh\u00e2n<\/a> c\u1ee7a L\u1ea1c Vi\u1ec7t.<\/em><\/span><br \/>\n<\/label><\/div>\n<\/div>\n<div id=\"frm_field_286_container\" class=\"frm_form_field form-field \">\r\n\t<div class=\"frm_submit frm_flex\">\r\n<button class=\"frm_button_submit\" type=\"submit\"  >G\u1eedi y\u00eau c\u1ea7u<\/button>\r\n\r\n\r\n\r\n<\/div>\r\n<\/div>\n\t<input type=\"hidden\" name=\"item_key\" value=\"\" \/>\n\t<\/div>\n<\/fieldset>\n<\/div>\n\n<\/form>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2da6d83 elementor-widget elementor-widget-text-editor\" data-id=\"2da6d83\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: center;\"><span style=\"font-size: 120%; color: #cf2e2e;\"><strong>T\u00cdCH H\u1ee2P AI T\u0102NG T\u1ed0C CHUY\u1ec2N \u0110\u1ed4I S\u1ed0 K\u1ebe TO\u00c1N<\/strong><\/span><\/p><p data-start=\"1956\" data-end=\"2029\">AI trong AccNet ERP kh\u00f4ng ch\u1ec9 d\u1eebng l\u1ea1i \u1edf t\u1ef1 \u0111\u1ed9ng h\u00f3a nh\u1eadp li\u1ec7u, m\u00e0 c\u00f2n:<\/p><ul><li style=\"text-align: justify;\" data-start=\"2032\" data-end=\"2176\"><strong data-start=\"2032\" data-end=\"2077\">Nh\u1eadn di\u1ec7n &amp; ph\u00e2n lo\u1ea1i ch\u1ee9ng t\u1eeb th\u00f4ng minh<\/strong>: AI qu\u00e9t, \u0111\u1ecdc v\u00e0 ph\u00e2n lo\u1ea1i h\u00f3a \u0111\u01a1n, phi\u1ebfu chi, phi\u1ebfu thu, h\u1ea1n ch\u1ebf sai s\u00f3t do nh\u1eadp li\u1ec7u th\u1ee7 c\u00f4ng.<\/li><li style=\"text-align: justify;\" data-start=\"2179\" data-end=\"2321\"><strong data-start=\"2179\" data-end=\"2211\">D\u1ef1 b\u00e1o t\u00e0i ch\u00ednh &amp; ng\u00e2n s\u00e1ch<\/strong>: h\u1ec7 th\u1ed1ng s\u1eed d\u1ee5ng thu\u1eadt to\u00e1n h\u1ecdc m\u00e1y \u0111\u1ec3 d\u1ef1 b\u00e1o chi ph\u00ed, doanh thu, h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p ra quy\u1ebft \u0111\u1ecbnh nhanh.<\/li><li style=\"text-align: justify;\" data-start=\"2324\" data-end=\"2452\"><strong data-start=\"2324\" data-end=\"2351\">C\u1ea3nh b\u00e1o r\u1ee7i ro k\u1ebf to\u00e1n<\/strong>: AI ph\u00e1t hi\u1ec7n b\u1ea5t th\u01b0\u1eddng trong s\u1ed5 s\u00e1ch, t\u1eeb \u0111\u00f3 c\u1ea3nh b\u00e1o k\u1ecbp th\u1eddi c\u00e1c sai l\u1ec7ch ho\u1eb7c r\u1ee7i ro gian l\u1eadn.<\/li><li style=\"text-align: justify;\" data-start=\"2455\" data-end=\"2584\"><strong data-start=\"2455\" data-end=\"2484\">Tr\u1ee3 l\u00fd b\u00e1o c\u00e1o th\u00f4ng minh<\/strong>: AI g\u1ee3i \u00fd m\u1eabu b\u00e1o c\u00e1o, t\u1ef1 \u0111\u1ed9ng t\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u, h\u1ed7 tr\u1ee3 ban l\u00e3nh \u0111\u1ea1o ph\u00e2n t\u00edch t\u00e0i ch\u00ednh t\u1ee9c th\u00ec.<\/li><\/ul><p style=\"text-align: center;\"><img 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<h2 style=\"text-align: justify;\">6. M\u1ed9t s\u1ed1 c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p<\/h2>\n<h3 style=\"text-align: justify;\">H\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m v\u00e0 h\u00f3a \u0111\u01a1n thay th\u1ebf kh\u00e1c nhau \u1edf \u0111i\u1ec3m n\u00e0o?<\/h3>\n<p style=\"text-align: justify;\">H\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m ch\u1ec9 ghi ph\u1ea7n ch\u00eanh l\u1ec7ch c\u1ea7n tr\u1eeb b\u1edbt so v\u1edbi h\u00f3a \u0111\u01a1n g\u1ed1c v\u00e0 h\u00f3a \u0111\u01a1n g\u1ed1c v\u1eabn c\u00f2n gi\u00e1 tr\u1ecb tham chi\u1ebfu, trong khi h\u00f3a \u0111\u01a1n thay th\u1ebf ghi l\u1ea1i to\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb giao d\u1ecbch m\u1edbi, th\u01b0\u1eddng \u00e1p d\u1ee5ng khi sai s\u00f3t li\u00ean quan \u0111\u1ebfn th\u00f4ng tin \u0111\u1ecbnh danh c\u01a1 b\u1ea3n nh\u01b0 t\u00ean ho\u1eb7c m\u00e3 s\u1ed1 thu\u1ebf ng\u01b0\u1eddi mua. (Ghi ch\u00fa n\u1ed9i b\u1ed9 cho \u0111\u1ed9i content: b\u1ed5 sung internal link tr\u1ecf v\u1ec1 b\u00e0i &#8220;c\u00e1ch l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh&#8221; t\u1ea1i c\u00e2u tr\u00ean khi b\u00e0i \u0111\u00f3 \u0111\u00e3 \u0111\u0103ng l\u00ean web, \u0111\u1ed3ng th\u1eddi th\u00eam link ng\u01b0\u1ee3c l\u1ea1i t\u1eeb b\u00e0i \u0111\u00f3 v\u1ec1 b\u00e0i n\u00e0y. X\u00f3a ghi ch\u00fa n\u00e0y tr\u01b0\u1edbc khi publish.)<\/p>\n<h3 style=\"text-align: justify;\">\u0110i\u1ec1u ch\u1ec9nh gi\u1ea3m h\u00f3a \u0111\u01a1n v\u1ec1 0 c\u00f3 c\u1ea7n l\u1eadp bi\u00ean b\u1ea3n kh\u00f4ng?<\/h3>\n<p style=\"text-align: justify;\">C\u00f3. Tr\u01b0\u1eddng h\u1ee3p \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m to\u00e0n b\u1ed9 h\u00f3a \u0111\u01a1n v\u1ec1 0 v\u1eabn ph\u1ea3i tu\u00e2n th\u1ee7 nguy\u00ean t\u1eafc x\u00e1c nh\u1eadn sai s\u00f3t v\u1edbi ng\u01b0\u1eddi mua tr\u01b0\u1edbc khi l\u1eadp, gi\u1ed1ng nh\u01b0 m\u1ecdi tr\u01b0\u1eddng h\u1ee3p \u0111i\u1ec1u ch\u1ec9nh kh\u00e1c: l\u1eadp v\u0103n b\u1ea3n th\u1ecfa thu\u1eadn n\u1ebfu ng\u01b0\u1eddi mua l\u00e0 doanh nghi\u1ec7p, ho\u1eb7c th\u00f4ng b\u00e1o n\u1ebfu ng\u01b0\u1eddi mua l\u00e0 c\u00e1 nh\u00e2n.<\/p>\n<p style=\"text-align: justify;\">N\u1eafm \u0111\u00fang c\u00e1ch ghi s\u1ed1 \u00e2m, tham chi\u1ebfu ch\u00ednh x\u00e1c h\u00f3a \u0111\u01a1n g\u1ed1c v\u00e0 v\u1eadn d\u1ee5ng \u0111\u00fang c\u00e1c v\u00ed d\u1ee5 minh h\u1ecda tr\u00ean \u0111\u00e2y gi\u00fap k\u1ebf to\u00e1n l\u1eadp m\u1eabu h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m \u0111\u00fang chu\u1ea9n, tr\u00e1nh sai s\u00f3t l\u1eb7p l\u1ea1i v\u00e0 tu\u00e2n th\u1ee7 \u0111\u00fang Th\u00f4ng t\u01b0 91\/2026\/TT-BTC khi x\u1eed l\u00fd c\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u00e1t sinh trong th\u1ef1c t\u1ebf.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>M\u1eabu h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m theo Th\u00f4ng t\u01b0 91\/2026\/TT-BTC g\u1ed3m c\u00e1ch ghi d\u00f2ng tham chi\u1ebfu h\u00f3a \u0111\u01a1n g\u1ed1c, ghi gi\u00e1 tr\u1ecb \u00e2m \u0111\u00fang chu\u1ea9n cho c\u00e1c ch\u1ec9 ti\u00eau b\u1ecb gi\u1ea3m, v\u00e0 c\u00e1ch x\u1eed l\u00fd cho t\u1eebng tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 nh\u01b0 gi\u1ea3m s\u1ed1 l\u01b0\u1ee3ng, gi\u1ea3m \u0111\u01a1n gi\u00e1 ho\u1eb7c gi\u1ea3m to\u00e0n b\u1ed9 h\u00f3a \u0111\u01a1n v\u1ec1 [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":53403,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[149],"tags":[187],"class_list":["post-53400","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-hoa-don-chung-tu","tag-hoa-don"],"_links":{"self":[{"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/posts\/53400","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=53400"}],"version-history":[{"count":3,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/posts\/53400\/revisions"}],"predecessor-version":[{"id":53405,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/posts\/53400\/revisions\/53405"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/media\/53403"}],"wp:attachment":[{"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/media?parent=53400"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/categories?post=53400"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/tags?post=53400"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}