{"id":14376,"date":"2026-07-14T13:20:06","date_gmt":"2026-07-14T06:20:06","guid":{"rendered":"https:\/\/fts.com.vn\/?post_type=article&#038;p=14376"},"modified":"2026-07-17T09:10:10","modified_gmt":"2026-07-17T02:10:10","slug":"huong-dan-xu-ly-hoa-don-dien-tu-sai-sot-theo-quy-dinh-moi","status":"publish","type":"article","link":"https:\/\/fts.com.vn\/en\/article\/huong-dan-xu-ly-hoa-don-dien-tu-sai-sot-theo-quy-dinh-moi\/","title":{"rendered":"H\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed sai s\u00f3t theo quy \u0111\u1ecbnh m\u1edbi"},"content":{"rendered":"\n<h2 class=\"wp-block-heading\">\u0110i\u1ec1u ch\u1ec9nh, thay th\u1ebf hay h\u1ee7y h\u00f3a \u0111\u01a1n \u2013 Doanh nghi\u1ec7p c\u1ea7n l\u1ef1a ch\u1ecdn \u0111\u00fang ph\u01b0\u01a1ng \u00e1n<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Trong qu\u00e1 tr\u00ecnh l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, sai s\u00f3t c\u00f3 th\u1ec3 ph\u00e1t sinh t\u1eeb th\u00f4ng tin ng\u01b0\u1eddi mua, m\u00e3 s\u1ed1 thu\u1ebf, t\u00ean h\u00e0ng h\u00f3a, s\u1ed1 l\u01b0\u1ee3ng, \u0111\u01a1n gi\u00e1, thu\u1ebf su\u1ea5t, ti\u1ec1n thu\u1ebf ho\u1eb7c t\u1ed5ng gi\u00e1 tr\u1ecb thanh to\u00e1n. Doanh nghi\u1ec7p c\u0169ng th\u01b0\u1eddng g\u1eb7p c\u00e1c t\u00ecnh hu\u1ed1ng ph\u00e1t sinh sau b\u00e1n h\u00e0ng nh\u01b0 tr\u1ea3 l\u1ea1i h\u00e0ng, gi\u1ea3m gi\u00e1, chi\u1ebft kh\u1ea5u ho\u1eb7c \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 <strong>254\/2026\/N\u0110-CP<\/strong> v\u00e0 Th\u00f4ng t\u01b0 s\u1ed1 <strong>91\/2026\/TT-BTC<\/strong>, vi\u1ec7c x\u1eed l\u00fd ph\u1ea3i c\u0103n c\u1ee9 v\u00e0o <strong>n\u1ed9i dung sai, m\u1ee9c \u0111\u1ed9 \u1ea3nh h\u01b0\u1edfng c\u1ee7a sai s\u00f3t v\u00e0 tr\u1ea1ng th\u00e1i c\u1ee7a h\u00f3a \u0111\u01a1n<\/strong>. Kh\u00f4ng ph\u1ea3i m\u1ecdi h\u00f3a \u0111\u01a1n sai \u0111\u1ec1u ph\u1ea3i h\u1ee7y ho\u1eb7c l\u1eadp l\u1ea1i.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0110\u1eb7c bi\u1ec7t, Th\u00f4ng t\u01b0 s\u1ed1 <strong>91\/2026\/TT-BTC<\/strong> m\u1edf r\u1ed9ng nh\u00f3m sai s\u00f3t ch\u1ec9 c\u1ea7n th\u00f4ng b\u00e1o m\u00e0 kh\u00f4ng ph\u1ea3i l\u1eadp l\u1ea1i h\u00f3a \u0111\u01a1n, \u0111\u1ed3ng th\u1eddi ti\u1ebfp t\u1ee5c ph\u00e2n bi\u1ec7t r\u00f5 gi\u1eefa hai ph\u01b0\u01a1ng th\u1ee9c ch\u00ednh l\u00e0 <strong>l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh<\/strong> v\u00e0 <strong>l\u1eadp h\u00f3a \u0111\u01a1n thay th\u1ebf<\/strong>.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">C\u0103n c\u1ee9 ph\u00e1p l\u00fd<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 108\/2025\/QH15.<\/li>\n\n\n\n<li>Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 254\/2026\/N\u0110-CP.<\/li>\n\n\n\n<li>\u0110i\u1ec1u 10 Th\u00f4ng t\u01b0 s\u1ed1 91\/2026\/TT-BTC v\u1ec1 x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp.<\/li>\n\n\n\n<li>M\u1eabu s\u1ed1 04\/SS-H\u0110\u0110T t\u1ea1i Ph\u1ee5 l\u1ee5c III ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 91\/2026\/TT-BTC.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">1. Nguy\u00ean t\u1eafc x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed sai s\u00f3t<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Khi ph\u00e1t hi\u1ec7n h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp c\u00f3 sai s\u00f3t, doanh nghi\u1ec7p c\u1ea7n th\u1ef1c hi\u1ec7n l\u1ea7n l\u01b0\u1ee3t b\u1ed1n b\u01b0\u1edbc:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>X\u00e1c \u0111\u1ecbnh h\u00f3a \u0111\u01a1n m\u1edbi \u1edf tr\u1ea1ng th\u00e1i nh\u00e1p hay \u0111\u00e3 \u0111\u01b0\u1ee3c k\u00fd, ph\u00e1t h\u00e0nh.<\/li>\n\n\n\n<li>X\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c n\u1ed9i dung sai.<\/li>\n\n\n\n<li>\u0110\u00e1nh gi\u00e1 sai s\u00f3t c\u00f3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn m\u00e3 s\u1ed1 thu\u1ebf, h\u00e0ng h\u00f3a, s\u1ed1 ti\u1ec1n ho\u1eb7c ngh\u0129a v\u1ee5 thu\u1ebf hay kh\u00f4ng.<\/li>\n\n\n\n<li>L\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng \u00e1n th\u00f4ng b\u00e1o, \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c thay th\u1ebf ph\u00f9 h\u1ee3p.<\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\">C\u00f3 th\u1ec3 ph\u00e2n lo\u1ea1i nhanh nh\u01b0 sau:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>Nh\u00f3m sai s\u00f3t<\/th><th>H\u01b0\u1edbng x\u1eed l\u00fd ch\u00ednh<\/th><\/tr><\/thead><tbody><tr><td>Sai t\u00ean, \u0111\u1ecba ch\u1ec9, s\u1ed1 ti\u1ec1n b\u1eb1ng ch\u1eef ho\u1eb7c n\u1ed9i dung kh\u00e1c nh\u01b0ng kh\u00f4ng sai m\u00e3 s\u1ed1 thu\u1ebf, s\u1ed1 ti\u1ec1n, thu\u1ebf su\u1ea5t, ti\u1ec1n thu\u1ebf v\u00e0 h\u00e0ng h\u00f3a<\/td><td>Th\u00f4ng b\u00e1o cho ng\u01b0\u1eddi mua v\u00e0 c\u01a1 quan thu\u1ebf; kh\u00f4ng ph\u1ea3i l\u1eadp l\u1ea1i h\u00f3a \u0111\u01a1n<\/td><\/tr><tr><td>Sai m\u00e3 s\u1ed1 thu\u1ebf<\/td><td>\u0110i\u1ec1u ch\u1ec9nh ho\u1eb7c thay th\u1ebf<\/td><\/tr><tr><td>Sai h\u00e0ng h\u00f3a, s\u1ed1 l\u01b0\u1ee3ng, \u0111\u01a1n gi\u00e1, s\u1ed1 ti\u1ec1n<\/td><td>\u0110i\u1ec1u ch\u1ec9nh ho\u1eb7c thay th\u1ebf<\/td><\/tr><tr><td>Sai thu\u1ebf su\u1ea5t, ti\u1ec1n thu\u1ebf<\/td><td>\u0110i\u1ec1u ch\u1ec9nh ho\u1eb7c thay th\u1ebf<\/td><\/tr><tr><td>Tr\u1ea3 l\u1ea1i h\u00e0ng, gi\u1ea3m gi\u00e1, chi\u1ebft kh\u1ea5u sau b\u00e1n h\u00e0ng<\/td><td>L\u1eadp h\u00f3a \u0111\u01a1n x\u1eed l\u00fd theo b\u1ea3n ch\u1ea5t nghi\u1ec7p v\u1ee5<\/td><\/tr><tr><td>H\u00f3a \u0111\u01a1n m\u1edbi l\u1eadp nh\u00e1p, ch\u01b0a k\u00fd v\u00e0 ch\u01b0a ph\u00e1t h\u00e0nh<\/td><td>C\u00f3 th\u1ec3 s\u1eeda ho\u1eb7c x\u00f3a b\u1ea3n nh\u00e1p tr\u00ean ph\u1ea7n m\u1ec1m<\/td><\/tr><tr><td>H\u00f3a \u0111\u01a1n \u0111\u00e3 k\u00fd, g\u1eedi c\u01a1 quan thu\u1ebf ho\u1eb7c g\u1eedi ng\u01b0\u1eddi mua<\/td><td>Kh\u00f4ng \u0111\u01b0\u1ee3c t\u1ef1 \u00fd x\u00f3a kh\u1ecfi h\u1ec7 th\u1ed1ng<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\">2. Tr\u01b0\u1eddng h\u1ee3p ch\u1ec9 c\u1ea7n th\u00f4ng b\u00e1o, kh\u00f4ng ph\u1ea3i l\u1eadp l\u1ea1i h\u00f3a \u0111\u01a1n<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Th\u00f4ng t\u01b0 s\u1ed1 <strong>91\/2026\/TT-BTC<\/strong> quy \u0111\u1ecbnh tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n sai c\u00e1c n\u1ed9i dung nh\u01b0:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>T\u00ean ng\u01b0\u1eddi mua.<\/li>\n\n\n\n<li>\u0110\u1ecba ch\u1ec9 ng\u01b0\u1eddi mua.<\/li>\n\n\n\n<li>S\u1ed1 ti\u1ec1n b\u1eb1ng ch\u1eef.<\/li>\n\n\n\n<li>M\u1ed9t s\u1ed1 n\u1ed9i dung kh\u00e1c.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Nh\u01b0ng \u0111\u1ed3ng th\u1eddi <strong>kh\u00f4ng sai<\/strong> c\u00e1c ch\u1ec9 ti\u00eau tr\u1ecdng y\u1ebfu sau:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>M\u00e3 s\u1ed1 thu\u1ebf.<\/li>\n\n\n\n<li>S\u1ed1 ti\u1ec1n ghi tr\u00ean h\u00f3a \u0111\u01a1n.<\/li>\n\n\n\n<li>Thu\u1ebf su\u1ea5t.<\/li>\n\n\n\n<li>Ti\u1ec1n thu\u1ebf.<\/li>\n\n\n\n<li>H\u00e0ng h\u00f3a ghi tr\u00ean h\u00f3a \u0111\u01a1n.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Th\u00ec ng\u01b0\u1eddi b\u00e1n:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Th\u00f4ng b\u00e1o cho ng\u01b0\u1eddi mua v\u1ec1 sai s\u00f3t;<\/li>\n\n\n\n<li>Kh\u00f4ng ph\u1ea3i l\u1eadp l\u1ea1i h\u00f3a \u0111\u01a1n;<\/li>\n\n\n\n<li>Th\u1ef1c hi\u1ec7n th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf theo <strong>M\u1eabu s\u1ed1 04\/SS-H\u0110\u0110T<\/strong>.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u0110\u00e2y l\u00e0 \u0111i\u1ec3m m\u1edbi \u0111\u00e1ng ch\u00fa \u00fd so v\u1edbi quy \u0111\u1ecbnh tr\u01b0\u1edbc, khi ph\u1ea1m vi sai s\u00f3t kh\u00f4ng ph\u1ea3i l\u1eadp l\u1ea1i h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c m\u1edf r\u1ed9ng h\u01a1n, kh\u00f4ng ch\u1ec9 gi\u1edbi h\u1ea1n \u1edf sai t\u00ean ho\u1eb7c \u0111\u1ecba ch\u1ec9 ng\u01b0\u1eddi mua.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">V\u00ed d\u1ee5<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">H\u00f3a \u0111\u01a1n ghi \u0111\u00fang:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>M\u00e3 s\u1ed1 thu\u1ebf ng\u01b0\u1eddi mua.<\/li>\n\n\n\n<li>H\u00e0ng h\u00f3a.<\/li>\n\n\n\n<li>Gi\u00e1 tr\u1ecb tr\u01b0\u1edbc thu\u1ebf.<\/li>\n\n\n\n<li>Thu\u1ebf su\u1ea5t.<\/li>\n\n\n\n<li>Ti\u1ec1n thu\u1ebf.<\/li>\n\n\n\n<li>T\u1ed5ng ti\u1ec1n thanh to\u00e1n.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Nh\u01b0ng t\u00ean doanh nghi\u1ec7p b\u1ecb thi\u1ebfu c\u1ee5m t\u1eeb \u201cC\u00f4ng ty C\u1ed5 ph\u1ea7n\u201d.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, ng\u01b0\u1eddi b\u00e1n th\u00f4ng b\u00e1o cho ng\u01b0\u1eddi mua v\u00e0 g\u1eedi th\u00f4ng b\u00e1o sai s\u00f3t theo M\u1eabu s\u1ed1 04\/SS-H\u0110\u0110T; kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c thay th\u1ebf.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">3. H\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh l\u00e0 g\u00ec?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">H\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh m\u1ed9t ho\u1eb7c m\u1ed9t s\u1ed1 n\u1ed9i dung sai tr\u00ean h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">H\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh kh\u00f4ng x\u00f3a b\u1ecf h\u00f3a \u0111\u01a1n ban \u0111\u1ea7u. H\u00f3a \u0111\u01a1n g\u1ed1c v\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh c\u00f9ng t\u1ed3n t\u1ea1i, t\u1ea1o th\u00e0nh m\u1ed9t chu\u1ed7i d\u1eef li\u1ec7u \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb \u0111\u00fang cu\u1ed1i c\u00f9ng c\u1ee7a giao d\u1ecbch.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">H\u00ecnh th\u1ee9c \u0111i\u1ec1u ch\u1ec9nh ph\u00f9 h\u1ee3p khi:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Sai m\u1ed9t ph\u1ea7n s\u1ed1 l\u01b0\u1ee3ng.<\/li>\n\n\n\n<li>Sai \u0111\u01a1n gi\u00e1.<\/li>\n\n\n\n<li>Sai gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a.<\/li>\n\n\n\n<li>Sai thu\u1ebf su\u1ea5t.<\/li>\n\n\n\n<li>Sai ti\u1ec1n thu\u1ebf.<\/li>\n\n\n\n<li>Sai m\u00e3 s\u1ed1 thu\u1ebf.<\/li>\n\n\n\n<li>Ph\u00e1t sinh gi\u1ea3m gi\u00e1 sau khi \u0111\u00e3 l\u1eadp h\u00f3a \u0111\u01a1n.<\/li>\n\n\n\n<li>Ph\u00e1t sinh tr\u1ea3 l\u1ea1i m\u1ed9t ph\u1ea7n h\u00e0ng h\u00f3a.<\/li>\n\n\n\n<li>Gi\u00e1 tr\u1ecb thanh to\u00e1n th\u1ef1c t\u1ebf thay \u0111\u1ed5i so v\u1edbi gi\u00e1 tr\u1ecb \u0111\u00e3 l\u1eadp h\u00f3a \u0111\u01a1n.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Khi l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh, doanh nghi\u1ec7p ph\u1ea3i th\u1ec3 hi\u1ec7n r\u00f5 h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh v\u00e0 n\u1ed9i dung c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">4. C\u00e1ch th\u1ec3 hi\u1ec7n gi\u00e1 tr\u1ecb tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Doanh nghi\u1ec7p c\u1ea7n ph\u00e2n bi\u1ec7t gi\u1eefa \u0111i\u1ec1u ch\u1ec9nh t\u0103ng v\u00e0 \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u0110i\u1ec1u ch\u1ec9nh t\u0103ng<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u00c1p d\u1ee5ng khi gi\u00e1 tr\u1ecb \u0111\u00fang cao h\u01a1n gi\u00e1 tr\u1ecb tr\u00ean h\u00f3a \u0111\u01a1n g\u1ed1c.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">V\u00ed d\u1ee5:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>H\u00f3a \u0111\u01a1n g\u1ed1c ghi s\u1ed1 l\u01b0\u1ee3ng 90 s\u1ea3n ph\u1ea9m.<\/li>\n\n\n\n<li>Th\u1ef1c t\u1ebf giao 100 s\u1ea3n ph\u1ea9m.<\/li>\n\n\n\n<li>\u0110\u01a1n gi\u00e1 100.000 \u0111\u1ed3ng\/s\u1ea3n ph\u1ea9m.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Ng\u01b0\u1eddi b\u00e1n l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh t\u0103ng th\u00eam:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>S\u1ed1 l\u01b0\u1ee3ng: 10 s\u1ea3n ph\u1ea9m.<\/li>\n\n\n\n<li>Ti\u1ec1n h\u00e0ng: 1.000.000 \u0111\u1ed3ng.<\/li>\n\n\n\n<li>Thu\u1ebf v\u00e0 t\u1ed5ng ti\u1ec1n t\u01b0\u01a1ng \u1ee9ng.<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\">\u0110i\u1ec1u ch\u1ec9nh gi\u1ea3m<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u00c1p d\u1ee5ng khi gi\u00e1 tr\u1ecb \u0111\u00fang th\u1ea5p h\u01a1n gi\u00e1 tr\u1ecb tr\u00ean h\u00f3a \u0111\u01a1n g\u1ed1c, ch\u1eb3ng h\u1ea1n:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Ghi th\u1eeba s\u1ed1 l\u01b0\u1ee3ng.<\/li>\n\n\n\n<li>Ghi \u0111\u01a1n gi\u00e1 cao h\u01a1n th\u1ef1c t\u1ebf.<\/li>\n\n\n\n<li>Gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n.<\/li>\n\n\n\n<li>Kh\u00e1ch h\u00e0ng tr\u1ea3 l\u1ea1i m\u1ed9t ph\u1ea7n h\u00e0ng.<\/li>\n\n\n\n<li>Gi\u1ea3m ti\u1ec1n thu\u1ebf.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">H\u1ec7 th\u1ed1ng ph\u1ea7n m\u1ec1m ph\u1ea3i th\u1ec3 hi\u1ec7n \u0111\u01b0\u1ee3c b\u1ea3n ch\u1ea5t gi\u1ea3m c\u1ee7a c\u00e1c ch\u1ec9 ti\u00eau c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh theo \u0111\u1ecbnh d\u1ea1ng d\u1eef li\u1ec7u \u00e1p d\u1ee5ng.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">5. H\u00f3a \u0111\u01a1n thay th\u1ebf l\u00e0 g\u00ec?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">H\u00f3a \u0111\u01a1n thay th\u1ebf l\u00e0 h\u00f3a \u0111\u01a1n m\u1edbi \u0111\u01b0\u1ee3c l\u1eadp \u0111\u1ec3 thay th\u1ebf to\u00e0n b\u1ed9 h\u00f3a \u0111\u01a1n c\u00f3 sai s\u00f3t.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ph\u01b0\u01a1ng \u00e1n n\u00e0y th\u01b0\u1eddng ph\u00f9 h\u1ee3p khi:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>H\u00f3a \u0111\u01a1n sai nhi\u1ec1u ch\u1ec9 ti\u00eau.<\/li>\n\n\n\n<li>Sai to\u00e0n b\u1ed9 th\u00f4ng tin ng\u01b0\u1eddi mua.<\/li>\n\n\n\n<li>Sai m\u00e3 s\u1ed1 thu\u1ebf \u0111\u1ed3ng th\u1eddi sai h\u00e0ng h\u00f3a ho\u1eb7c gi\u00e1 tr\u1ecb.<\/li>\n\n\n\n<li>H\u00f3a \u0111\u01a1n kh\u00f4ng ph\u1ea3n \u00e1nh \u0111\u00fang b\u1ea3n ch\u1ea5t giao d\u1ecbch.<\/li>\n\n\n\n<li>L\u1eadp nh\u1ea7m h\u00f3a \u0111\u01a1n cho m\u1ed9t kh\u00e1ch h\u00e0ng kh\u00e1c.<\/li>\n\n\n\n<li>Vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh t\u1eebng ch\u1ec9 ti\u00eau khi\u1ebfn h\u00f3a \u0111\u01a1n kh\u00f3 theo d\u00f5i ho\u1eb7c kh\u00f3 \u0111\u1ed1i chi\u1ebfu.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Tr\u00ean h\u00f3a \u0111\u01a1n thay th\u1ebf ph\u1ea3i c\u00f3 th\u00f4ng tin x\u00e1c \u0111\u1ecbnh h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c thay th\u1ebf.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Sau khi thay th\u1ebf:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>H\u00f3a \u0111\u01a1n g\u1ed1c v\u1eabn \u0111\u01b0\u1ee3c l\u01b0u tr\u00ean h\u1ec7 th\u1ed1ng \u0111\u1ec3 ph\u1ee5c v\u1ee5 tra c\u1ee9u.<\/li>\n\n\n\n<li>H\u00f3a \u0111\u01a1n thay th\u1ebf l\u00e0 ch\u1ee9ng t\u1eeb ph\u1ea3n \u00e1nh n\u1ed9i dung \u0111\u00fang c\u1ee7a giao d\u1ecbch.<\/li>\n\n\n\n<li>Doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c x\u00f3a ho\u00e0n to\u00e0n d\u1ea5u v\u1ebft c\u1ee7a h\u00f3a \u0111\u01a1n g\u1ed1c.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">6. \u0110i\u1ec1u ch\u1ec9nh hay thay th\u1ebf \u2013 N\u00ean l\u1ef1a ch\u1ecdn th\u1ebf n\u00e0o?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Ph\u00e1p lu\u1eadt cho ph\u00e9p x\u1eed l\u00fd theo ph\u01b0\u01a1ng th\u1ee9c ph\u00f9 h\u1ee3p v\u1edbi t\u1eebng tr\u01b0\u1eddng h\u1ee3p, nh\u01b0ng doanh nghi\u1ec7p c\u1ea7n th\u1ed1ng nh\u1ea5t quy tr\u00ecnh n\u1ed9i b\u1ed9.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>T\u00ecnh hu\u1ed1ng<\/th><th>Ph\u01b0\u01a1ng \u00e1n n\u00ean xem x\u00e9t<\/th><\/tr><\/thead><tbody><tr><td>Sai nh\u1ecf, ch\u1ec9 \u1ea3nh h\u01b0\u1edfng m\u1ed9t ch\u1ec9 ti\u00eau<\/td><td>\u0110i\u1ec1u ch\u1ec9nh<\/td><\/tr><tr><td>Sai s\u1ed1 l\u01b0\u1ee3ng, \u0111\u01a1n gi\u00e1 ho\u1eb7c ti\u1ec1n thu\u1ebf<\/td><td>\u0110i\u1ec1u ch\u1ec9nh<\/td><\/tr><tr><td>Sai m\u00e3 s\u1ed1 thu\u1ebf nh\u01b0ng c\u00e1c n\u1ed9i dung kh\u00e1c \u0111\u00fang<\/td><td>\u0110i\u1ec1u ch\u1ec9nh ho\u1eb7c thay th\u1ebf<\/td><\/tr><tr><td>Sai \u0111\u1ed3ng th\u1eddi nhi\u1ec1u n\u1ed9i dung<\/td><td>Thay th\u1ebf<\/td><\/tr><tr><td>L\u1eadp nh\u1ea7m cho kh\u00e1ch h\u00e0ng kh\u00e1c<\/td><td>Thay th\u1ebf<\/td><\/tr><tr><td>H\u00f3a \u0111\u01a1n kh\u00f4ng \u0111\u00fang b\u1ea3n ch\u1ea5t giao d\u1ecbch<\/td><td>Thay th\u1ebf<\/td><\/tr><tr><td>Ch\u1ec9 sai t\u00ean ho\u1eb7c \u0111\u1ecba ch\u1ec9, kh\u00f4ng sai MST v\u00e0 c\u00e1c ch\u1ec9 ti\u00eau tr\u1ecdng y\u1ebfu<\/td><td>Th\u00f4ng b\u00e1o, kh\u00f4ng l\u1eadp l\u1ea1i<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u0110i\u1ec1u quan tr\u1ecdng l\u00e0 doanh nghi\u1ec7p ph\u1ea3i \u00e1p d\u1ee5ng nh\u1ea5t qu\u00e1n v\u00e0 l\u01b0u \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 gi\u1ea3i tr\u00ecnh.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">7. H\u1ee7y h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c hi\u1ec3u nh\u01b0 th\u1ebf n\u00e0o?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Doanh nghi\u1ec7p th\u01b0\u1eddng s\u1eed d\u1ee5ng t\u1eeb \u201ch\u1ee7y h\u00f3a \u0111\u01a1n\u201d cho m\u1ecdi tr\u01b0\u1eddng h\u1ee3p sai s\u00f3t. Tuy nhi\u00ean, c\u1ea7n ph\u00e2n bi\u1ec7t:<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">H\u00f3a \u0111\u01a1n ch\u01b0a k\u00fd, ch\u01b0a ph\u00e1t h\u00e0nh<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">N\u1ebfu h\u00f3a \u0111\u01a1n m\u1edbi ch\u1ec9 l\u00e0 b\u1ea3n nh\u00e1p tr\u00ean ph\u1ea7n m\u1ec1m, ch\u01b0a k\u00fd s\u1ed1, ch\u01b0a g\u1eedi c\u01a1 quan thu\u1ebf v\u00e0 ch\u01b0a g\u1eedi ng\u01b0\u1eddi mua, ng\u01b0\u1eddi d\u00f9ng c\u00f3 th\u1ec3 s\u1eeda ho\u1eb7c x\u00f3a b\u1ea3n nh\u00e1p theo quy tr\u00ecnh c\u1ee7a ph\u1ea7n m\u1ec1m.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Tr\u01b0\u1eddng h\u1ee3p n\u00e0y ch\u01b0a \u0111\u01b0\u1ee3c coi l\u00e0 x\u1eed l\u00fd m\u1ed9t h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 ph\u00e1t h\u00e0nh.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">H\u00f3a \u0111\u01a1n \u0111\u00e3 ph\u00e1t h\u00e0nh<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">N\u1ebfu h\u00f3a \u0111\u01a1n \u0111\u00e3:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0110\u01b0\u1ee3c k\u00fd s\u1ed1;<\/li>\n\n\n\n<li>\u0110\u01b0\u1ee3c c\u1ea5p m\u00e3;<\/li>\n\n\n\n<li>\u0110\u01b0\u1ee3c truy\u1ec1n d\u1eef li\u1ec7u \u0111\u1ebfn c\u01a1 quan thu\u1ebf;<\/li>\n\n\n\n<li>Ho\u1eb7c \u0111\u00e3 g\u1eedi cho ng\u01b0\u1eddi mua;<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">th\u00ec doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c t\u1ef1 \u00fd x\u00f3a h\u00f3a \u0111\u01a1n kh\u1ecfi h\u1ec7 th\u1ed1ng nh\u01b0 ch\u01b0a t\u1eebng t\u1ed3n t\u1ea1i.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">T\u00f9y sai s\u00f3t, doanh nghi\u1ec7p ph\u1ea3i th\u1ef1c hi\u1ec7n:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Th\u00f4ng b\u00e1o sai s\u00f3t;<\/li>\n\n\n\n<li>L\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh;<\/li>\n\n\n\n<li>Ho\u1eb7c l\u1eadp h\u00f3a \u0111\u01a1n thay th\u1ebf.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Doanh nghi\u1ec7p c\u1ea7n th\u1eadn tr\u1ecdng v\u1edbi ch\u1ee9c n\u0103ng c\u00f3 t\u00ean \u201ch\u1ee7y\u201d tr\u00ean ph\u1ea7n m\u1ec1m. Vi\u1ec7c ph\u1ea7n m\u1ec1m cho ph\u00e9p thao t\u00e1c kh\u00f4ng \u0111\u1ed3ng ngh\u0129a doanh nghi\u1ec7p \u0111\u01b0\u1ee3c x\u00f3a d\u1eef li\u1ec7u ph\u00e1p l\u00fd c\u1ee7a h\u00f3a \u0111\u01a1n \u0111\u00e3 ph\u00e1t h\u00e0nh.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">8. Sai m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi mua<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">M\u00e3 s\u1ed1 thu\u1ebf l\u00e0 ch\u1ec9 ti\u00eau quan tr\u1ecdng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u00fang ng\u01b0\u1eddi mua v\u00e0 ph\u1ee5c v\u1ee5 h\u1ea1ch to\u00e1n, k\u00ea khai, kh\u1ea5u tr\u1eeb thu\u1ebf.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Khi sai m\u00e3 s\u1ed1 thu\u1ebf, doanh nghi\u1ec7p kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p ch\u1ec9 c\u1ea7n th\u00f4ng b\u00e1o. Ng\u01b0\u1eddi b\u00e1n ph\u1ea3i l\u1eadp:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>H\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh; ho\u1eb7c<\/li>\n\n\n\n<li>H\u00f3a \u0111\u01a1n thay th\u1ebf.<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\">V\u00ed d\u1ee5<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">H\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp ghi m\u00e3 s\u1ed1 thu\u1ebf ng\u01b0\u1eddi mua l\u00e0:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><code>0101234568<\/code><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Trong khi m\u00e3 s\u1ed1 thu\u1ebf \u0111\u00fang l\u00e0:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><code>0101234567<\/code><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">C\u00e1c th\u00f4ng tin v\u1ec1 h\u00e0ng h\u00f3a v\u00e0 gi\u00e1 tr\u1ecb \u0111\u1ec1u \u0111\u00fang.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ng\u01b0\u1eddi b\u00e1n c\u00f3 th\u1ec3 l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh m\u00e3 s\u1ed1 thu\u1ebf ho\u1eb7c l\u1eadp h\u00f3a \u0111\u01a1n thay th\u1ebf, t\u00f9y quy tr\u00ecnh \u00e1p d\u1ee5ng c\u1ee7a doanh nghi\u1ec7p.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Sau khi x\u1eed l\u00fd, c\u1ea7n g\u1eedi h\u00f3a \u0111\u01a1n m\u1edbi cho ng\u01b0\u1eddi mua v\u00e0 l\u01b0u li\u00ean k\u1ebft v\u1edbi h\u00f3a \u0111\u01a1n g\u1ed1c.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">9. Sai t\u00ean ho\u1eb7c \u0111\u1ecba ch\u1ec9 ng\u01b0\u1eddi mua<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">N\u1ebfu h\u00f3a \u0111\u01a1n ch\u1ec9 sai:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>T\u00ean ng\u01b0\u1eddi mua;<\/li>\n\n\n\n<li>\u0110\u1ecba ch\u1ec9 ng\u01b0\u1eddi mua;<\/li>\n\n\n\n<li>Ho\u1eb7c n\u1ed9i dung t\u01b0\u01a1ng t\u1ef1;<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">nh\u01b0ng kh\u00f4ng sai m\u00e3 s\u1ed1 thu\u1ebf, h\u00e0ng h\u00f3a, s\u1ed1 ti\u1ec1n, thu\u1ebf su\u1ea5t v\u00e0 ti\u1ec1n thu\u1ebf, ng\u01b0\u1eddi b\u00e1n:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Th\u00f4ng b\u00e1o cho ng\u01b0\u1eddi mua;<\/li>\n\n\n\n<li>Kh\u00f4ng ph\u1ea3i l\u1eadp l\u1ea1i h\u00f3a \u0111\u01a1n;<\/li>\n\n\n\n<li>Th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf theo M\u1eabu s\u1ed1 04\/SS-H\u0110\u0110T.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Tuy nhi\u00ean, n\u1ebfu sai t\u00ean ho\u1eb7c \u0111\u1ecba ch\u1ec9 \u0111\u1ed3ng th\u1eddi sai m\u00e3 s\u1ed1 thu\u1ebf ho\u1eb7c c\u00e1c ch\u1ec9 ti\u00eau \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn ngh\u0129a v\u1ee5 thu\u1ebf, doanh nghi\u1ec7p ph\u1ea3i x\u1eed l\u00fd b\u1eb1ng \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c thay th\u1ebf.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">10. Sai s\u1ed1 ti\u1ec1n tr\u00ean h\u00f3a \u0111\u01a1n<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Sai s\u1ed1 ti\u1ec1n c\u00f3 th\u1ec3 xu\u1ea5t ph\u00e1t t\u1eeb:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Sai s\u1ed1 l\u01b0\u1ee3ng.<\/li>\n\n\n\n<li>Sai \u0111\u01a1n gi\u00e1.<\/li>\n\n\n\n<li>Sai th\u00e0nh ti\u1ec1n.<\/li>\n\n\n\n<li>Sai kho\u1ea3n gi\u1ea3m tr\u1eeb.<\/li>\n\n\n\n<li>Sai t\u1ed5ng ti\u1ec1n thanh to\u00e1n.<\/li>\n\n\n\n<li>Sai t\u1ef7 gi\u00e1.<\/li>\n\n\n\n<li>Sai ph\u01b0\u01a1ng ph\u00e1p l\u00e0m tr\u00f2n.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u0110\u00e2y l\u00e0 sai s\u00f3t \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn doanh thu, chi ph\u00ed v\u00e0 ngh\u0129a v\u1ee5 thu\u1ebf n\u00ean ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c thay th\u1ebf.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">V\u00ed d\u1ee5<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">H\u00f3a \u0111\u01a1n ghi:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Gi\u00e1 tr\u1ecb tr\u01b0\u1edbc thu\u1ebf: 120.000.000 \u0111\u1ed3ng.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Gi\u00e1 tr\u1ecb \u0111\u00fang:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>100.000.000 \u0111\u1ed3ng.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Doanh nghi\u1ec7p c\u00f3 th\u1ec3 l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m 20.000.000 \u0111\u1ed3ng c\u00f9ng ph\u1ea7n ti\u1ec1n thu\u1ebf t\u01b0\u01a1ng \u1ee9ng, ho\u1eb7c l\u1eadp h\u00f3a \u0111\u01a1n thay th\u1ebf ghi to\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb \u0111\u00fang.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">11. Sai thu\u1ebf su\u1ea5t ho\u1eb7c ti\u1ec1n thu\u1ebf<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Khi sai thu\u1ebf su\u1ea5t ho\u1eb7c ti\u1ec1n thu\u1ebf, ng\u01b0\u1eddi b\u00e1n ph\u1ea3i x\u1eed l\u00fd b\u1eb1ng h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c thay th\u1ebf.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">C\u00e1c tr\u01b0\u1eddng h\u1ee3p th\u01b0\u1eddng g\u1eb7p:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>H\u00e0ng h\u00f3a thu\u1ed9c thu\u1ebf su\u1ea5t 8% nh\u01b0ng ghi 10%.<\/li>\n\n\n\n<li>H\u00e0ng h\u00f3a kh\u00f4ng ch\u1ecbu thu\u1ebf nh\u01b0ng ph\u1ea7n m\u1ec1m ghi thu\u1ebf su\u1ea5t.<\/li>\n\n\n\n<li>Ti\u1ec1n thu\u1ebf b\u1ecb t\u00ednh sai do l\u00e0m tr\u00f2n.<\/li>\n\n\n\n<li>\u00c1p d\u1ee5ng nh\u1ea7m ch\u00ednh s\u00e1ch gi\u1ea3m thu\u1ebf.<\/li>\n\n\n\n<li>Sai t\u1ef7 l\u1ec7 t\u00ednh thu\u1ebf tr\u00ean doanh thu.<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\">V\u00ed d\u1ee5<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">H\u00f3a \u0111\u01a1n c\u00f3 gi\u00e1 tr\u1ecb tr\u01b0\u1edbc thu\u1ebf 100 tri\u1ec7u \u0111\u1ed3ng:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0110\u00e3 ghi thu\u1ebf su\u1ea5t 10%, ti\u1ec1n thu\u1ebf 10 tri\u1ec7u \u0111\u1ed3ng.<\/li>\n\n\n\n<li>Thu\u1ebf su\u1ea5t \u0111\u00fang l\u00e0 8%, ti\u1ec1n thu\u1ebf \u0111\u00fang l\u00e0 8 tri\u1ec7u \u0111\u1ed3ng.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">N\u1ebfu l\u1ef1a ch\u1ecdn \u0111i\u1ec1u ch\u1ec9nh, ng\u01b0\u1eddi b\u00e1n l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m 2 tri\u1ec7u \u0111\u1ed3ng ti\u1ec1n thu\u1ebf v\u00e0 th\u1ec3 hi\u1ec7n r\u00f5 h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Doanh nghi\u1ec7p \u0111\u1ed3ng th\u1eddi ph\u1ea3i r\u00e0 so\u00e1t \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn k\u00ea khai thu\u1ebf c\u1ee7a c\u1ea3 ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">12. Sai t\u00ean h\u00e0ng h\u00f3a, s\u1ed1 l\u01b0\u1ee3ng ho\u1eb7c \u0111\u01a1n gi\u00e1<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">N\u1ebfu sai h\u00e0ng h\u00f3a ghi tr\u00ean h\u00f3a \u0111\u01a1n, doanh nghi\u1ec7p ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c thay th\u1ebf, v\u00ec \u0111\u00e2y l\u00e0 m\u1ed9t trong nh\u1eefng ch\u1ec9 ti\u00eau tr\u1ecdng y\u1ebfu.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">M\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p ph\u1ed5 bi\u1ebfn:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Ghi nh\u1ea7m m\u00e3 h\u00e0ng.<\/li>\n\n\n\n<li>Ghi sai t\u00ean d\u1ecbch v\u1ee5.<\/li>\n\n\n\n<li>Ghi h\u00e0ng h\u00f3a A th\u00e0nh h\u00e0ng h\u00f3a B.<\/li>\n\n\n\n<li>Sai s\u1ed1 l\u01b0\u1ee3ng.<\/li>\n\n\n\n<li>Sai \u0111\u01a1n v\u1ecb t\u00ednh.<\/li>\n\n\n\n<li>Sai \u0111\u01a1n gi\u00e1.<\/li>\n\n\n\n<li>Thi\u1ebfu m\u1ed9t d\u00f2ng h\u00e0ng h\u00f3a.<\/li>\n\n\n\n<li>Ghi th\u1eeba h\u00e0ng h\u00f3a kh\u00f4ng ph\u00e1t sinh.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">N\u1ebfu ch\u1ec9 sai c\u00e1ch vi\u1ebft nh\u01b0ng v\u1eabn x\u00e1c \u0111\u1ecbnh \u0111\u00fang h\u00e0ng h\u00f3a v\u00e0 kh\u00f4ng l\u00e0m thay \u0111\u1ed5i b\u1ea3n ch\u1ea5t giao d\u1ecbch, doanh nghi\u1ec7p c\u1ea7n \u0111\u00e1nh gi\u00e1 c\u1ee5 th\u1ec3. N\u1ebfu sai s\u00f3t c\u00f3 th\u1ec3 g\u00e2y hi\u1ec3u nh\u1ea7m v\u1ec1 h\u00e0ng h\u00f3a th\u1ef1c t\u1ebf, n\u00ean x\u1eed l\u00fd b\u1eb1ng \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c thay th\u1ebf.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">13. X\u1eed l\u00fd khi ng\u01b0\u1eddi mua tr\u1ea3 l\u1ea1i h\u00e0ng h\u00f3a<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Tr\u1ea3 l\u1ea1i h\u00e0ng h\u00f3a kh\u00f4ng \u0111\u01a1n thu\u1ea7n l\u00e0 s\u1eeda m\u1ed9t l\u1ed7i nh\u1eadp li\u1ec7u. \u0110\u00e2y l\u00e0 nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh sau khi h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng \u0111\u00e3 \u0111\u01b0\u1ee3c l\u1eadp.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Doanh nghi\u1ec7p c\u1ea7n c\u00f3 h\u1ed3 s\u01a1 l\u00e0m c\u0103n c\u1ee9, c\u00f3 th\u1ec3 g\u1ed3m:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Th\u1ecfa thu\u1eadn tr\u1ea3 h\u00e0ng.<\/li>\n\n\n\n<li>Bi\u00ean b\u1ea3n tr\u1ea3 h\u00e0ng.<\/li>\n\n\n\n<li>Phi\u1ebfu nh\u1eadp l\u1ea1i kho.<\/li>\n\n\n\n<li>Ch\u1ee9ng t\u1eeb thanh to\u00e1n ho\u1eb7c ho\u00e0n ti\u1ec1n.<\/li>\n\n\n\n<li>H\u00f3a \u0111\u01a1n g\u1ed1c li\u00ean quan.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Ng\u01b0\u1eddi b\u00e1n th\u1ef1c hi\u1ec7n l\u1eadp h\u00f3a \u0111\u01a1n x\u1eed l\u00fd \u0111\u1ed1i v\u1edbi ph\u1ea7n h\u00e0ng h\u00f3a b\u1ecb tr\u1ea3 l\u1ea1i theo quy \u0111\u1ecbnh, b\u1ea3o \u0111\u1ea3m th\u1ec3 hi\u1ec7n \u0111\u01b0\u1ee3c:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>H\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng ban \u0111\u1ea7u.<\/li>\n\n\n\n<li>H\u00e0ng h\u00f3a tr\u1ea3 l\u1ea1i.<\/li>\n\n\n\n<li>S\u1ed1 l\u01b0\u1ee3ng.<\/li>\n\n\n\n<li>Gi\u00e1 tr\u1ecb.<\/li>\n\n\n\n<li>Thu\u1ebf t\u01b0\u01a1ng \u1ee9ng.<\/li>\n\n\n\n<li>L\u00fd do x\u1eed l\u00fd.<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\">Tr\u1ea3 l\u1ea1i to\u00e0n b\u1ed9 h\u00e0ng<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">N\u1ebfu kh\u00e1ch h\u00e0ng tr\u1ea3 l\u1ea1i to\u00e0n b\u1ed9 h\u00e0ng h\u00f3a c\u1ee7a h\u00f3a \u0111\u01a1n, ng\u01b0\u1eddi b\u00e1n x\u1eed l\u00fd to\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb h\u00e0ng v\u00e0 thu\u1ebf li\u00ean quan.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Tr\u1ea3 l\u1ea1i m\u1ed9t ph\u1ea7n h\u00e0ng<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">N\u1ebfu ch\u1ec9 tr\u1ea3 l\u1ea1i m\u1ed9t ph\u1ea7n, ng\u01b0\u1eddi b\u00e1n \u0111i\u1ec1u ch\u1ec9nh \u0111\u1ed1i v\u1edbi \u0111\u00fang s\u1ed1 l\u01b0\u1ee3ng v\u00e0 gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a b\u1ecb tr\u1ea3.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">V\u00ed d\u1ee5<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Doanh nghi\u1ec7p b\u00e1n 100 s\u1ea3n ph\u1ea9m, \u0111\u01a1n gi\u00e1 1 tri\u1ec7u \u0111\u1ed3ng\/s\u1ea3n ph\u1ea9m. Sau \u0111\u00f3 kh\u00e1ch h\u00e0ng tr\u1ea3 l\u1ea1i 10 s\u1ea3n ph\u1ea9m do kh\u00f4ng \u0111\u1ea1t y\u00eau c\u1ea7u.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ng\u01b0\u1eddi b\u00e1n l\u1eadp h\u00f3a \u0111\u01a1n x\u1eed l\u00fd gi\u1ea3m \u0111\u1ed1i v\u1edbi:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>10 s\u1ea3n ph\u1ea9m.<\/li>\n\n\n\n<li>Gi\u00e1 tr\u1ecb tr\u01b0\u1edbc thu\u1ebf: 10 tri\u1ec7u \u0111\u1ed3ng.<\/li>\n\n\n\n<li>Thu\u1ebf t\u01b0\u01a1ng \u1ee9ng.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Kh\u00f4ng \u0111i\u1ec1u ch\u1ec9nh to\u00e0n b\u1ed9 h\u00f3a \u0111\u01a1n n\u1ebfu ph\u1ea7n c\u00f2n l\u1ea1i c\u1ee7a giao d\u1ecbch v\u1eabn c\u00f3 hi\u1ec7u l\u1ef1c.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">14. Gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n sau khi \u0111\u00e3 l\u1eadp h\u00f3a \u0111\u01a1n<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n th\u01b0\u1eddng ph\u00e1t sinh khi:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>H\u00e0ng h\u00f3a kh\u00f4ng \u0111\u00fang ch\u1ea5t l\u01b0\u1ee3ng.<\/li>\n\n\n\n<li>Giao h\u00e0ng ch\u1eadm.<\/li>\n\n\n\n<li>D\u1ecbch v\u1ee5 kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 cam k\u1ebft.<\/li>\n\n\n\n<li>Hai b\u00ean th\u1ecfa thu\u1eadn gi\u1ea3m gi\u00e1 sau nghi\u1ec7m thu.<\/li>\n\n\n\n<li>C\u00f3 ch\u00ednh s\u00e1ch h\u1ed7 tr\u1ee3 kh\u00e1ch h\u00e0ng sau b\u00e1n h\u00e0ng.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">N\u1ebfu h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp theo gi\u00e1 ban \u0111\u1ea7u, ng\u01b0\u1eddi b\u00e1n ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m cho ph\u1ea7n gi\u00e1 tr\u1ecb \u0111\u01b0\u1ee3c gi\u1ea3m.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">H\u1ed3 s\u01a1 n\u00ean bao g\u1ed3m:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Th\u1ecfa thu\u1eadn ho\u1eb7c ph\u1ee5 l\u1ee5c h\u1ee3p \u0111\u1ed3ng.<\/li>\n\n\n\n<li>Bi\u00ean b\u1ea3n x\u00e1c nh\u1eadn gi\u1ea3m gi\u00e1.<\/li>\n\n\n\n<li>C\u0103n c\u1ee9 t\u00ednh m\u1ee9c gi\u1ea3m.<\/li>\n\n\n\n<li>H\u00f3a \u0111\u01a1n g\u1ed1c.<\/li>\n\n\n\n<li>H\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh.<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\">V\u00ed d\u1ee5<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">D\u1ecbch v\u1ee5 \u0111\u00e3 xu\u1ea5t h\u00f3a \u0111\u01a1n 200 tri\u1ec7u \u0111\u1ed3ng. Sau nghi\u1ec7m thu, hai b\u00ean th\u1ed1ng nh\u1ea5t gi\u1ea3m 20 tri\u1ec7u \u0111\u1ed3ng do m\u1ed9t ph\u1ea7n c\u00f4ng vi\u1ec7c kh\u00f4ng th\u1ef1c hi\u1ec7n.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ng\u01b0\u1eddi b\u00e1n l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Gi\u00e1 tr\u1ecb d\u1ecbch v\u1ee5: 20 tri\u1ec7u \u0111\u1ed3ng.<\/li>\n\n\n\n<li>Ti\u1ec1n thu\u1ebf t\u01b0\u01a1ng \u1ee9ng.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">15. Chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i l\u00e0 kho\u1ea3n gi\u1ea3m gi\u00e1 theo ch\u00ednh s\u00e1ch mua h\u00e0ng, th\u01b0\u1eddng c\u0103n c\u1ee9 v\u00e0o:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Doanh s\u1ed1.<\/li>\n\n\n\n<li>S\u1ea3n l\u01b0\u1ee3ng.<\/li>\n\n\n\n<li>M\u1ee9c mua t\u00edch l\u0169y.<\/li>\n\n\n\n<li>Ch\u01b0\u01a1ng tr\u00ecnh b\u00e1n h\u00e0ng.<\/li>\n\n\n\n<li>\u0110i\u1ec1u ki\u1ec7n thanh to\u00e1n ho\u1eb7c ph\u00e2n ph\u1ed1i.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Vi\u1ec7c l\u1eadp h\u00f3a \u0111\u01a1n ph\u1ee5 thu\u1ed9c v\u00e0o th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c kho\u1ea3n chi\u1ebft kh\u1ea5u.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Chi\u1ebft kh\u1ea5u x\u00e1c \u0111\u1ecbnh ngay khi b\u00e1n h\u00e0ng<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">N\u1ebfu m\u1ee9c chi\u1ebft kh\u1ea5u \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh ngay t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1n, gi\u00e1 t\u00ednh thu\u1ebf v\u00e0 gi\u00e1 tr\u1ecb tr\u00ean h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c ghi theo gi\u00e1 \u0111\u00e3 gi\u1ea3m.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Chi\u1ebft kh\u1ea5u x\u00e1c \u0111\u1ecbnh sau nhi\u1ec1u l\u1ea7n mua<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">N\u1ebfu kho\u1ea3n chi\u1ebft kh\u1ea5u ch\u1ec9 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh khi k\u1ebft th\u00fac ch\u01b0\u01a1ng tr\u00ecnh ho\u1eb7c k\u1ebft th\u00fac k\u1ef3 doanh s\u1ed1, ng\u01b0\u1eddi b\u00e1n th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 tr\u1ecb c\u1ee7a c\u00e1c h\u00f3a \u0111\u01a1n li\u00ean quan theo quy \u0111\u1ecbnh.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Doanh nghi\u1ec7p c\u1ea7n qu\u1ea3n l\u00fd r\u00f5:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Th\u1eddi gian ch\u01b0\u01a1ng tr\u00ecnh.<\/li>\n\n\n\n<li>\u0110i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c h\u01b0\u1edfng.<\/li>\n\n\n\n<li>Doanh s\u1ed1 l\u00e0m c\u0103n c\u1ee9.<\/li>\n\n\n\n<li>Danh s\u00e1ch h\u00f3a \u0111\u01a1n li\u00ean quan.<\/li>\n\n\n\n<li>Gi\u00e1 tr\u1ecb chi\u1ebft kh\u1ea5u.<\/li>\n\n\n\n<li>Thu\u1ebf su\u1ea5t c\u1ee7a t\u1eebng nh\u00f3m h\u00e0ng h\u00f3a.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Kh\u00f4ng n\u00ean ph\u00e2n b\u1ed5 m\u1ed9t m\u1ee9c thu\u1ebf chung cho kho\u1ea3n chi\u1ebft kh\u1ea5u n\u1ebfu c\u00e1c h\u00e0ng h\u00f3a li\u00ean quan c\u00f3 nhi\u1ec1u m\u1ee9c thu\u1ebf su\u1ea5t kh\u00e1c nhau.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">16. Tr\u01b0\u1eddng h\u1ee3p gi\u00e1 tr\u1ecb thay \u0111\u1ed5i nh\u01b0ng h\u00f3a \u0111\u01a1n ban \u0111\u1ea7u kh\u00f4ng sai<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Kh\u00f4ng ph\u1ea3i m\u1ecdi h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh \u0111\u1ec1u xu\u1ea5t ph\u00e1t t\u1eeb l\u1ed7i c\u1ee7a ng\u01b0\u1eddi l\u1eadp.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Th\u00f4ng t\u01b0 91 b\u1ed5 sung tr\u01b0\u1eddng h\u1ee3p b\u00e1n kh\u00ed thi\u00ean nhi\u00ean, h\u00f3a \u0111\u01a1n ban \u0111\u1ea7u kh\u00f4ng c\u00f3 sai s\u00f3t nh\u01b0ng gi\u00e1 tr\u1ecb thanh to\u00e1n th\u1ef1c t\u1ebf thay \u0111\u1ed5i do quy \u0111\u1ed5i ngo\u1ea1i t\u1ec7 sang \u0111\u1ed3ng Vi\u1ec7t Nam. Khi \u0111\u00f3, ng\u01b0\u1eddi b\u00e1n l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh \u0111\u1ed1i v\u1edbi ph\u1ea7n ch\u00eanh l\u1ec7ch.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0110i\u1ec1u n\u00e0y cho th\u1ea5y h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh c\u00f2n \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng khi gi\u00e1 tr\u1ecb cu\u1ed1i c\u00f9ng c\u1ee7a giao d\u1ecbch thay \u0111\u1ed5i theo c\u0103n c\u1ee9 h\u1ee3p ph\u00e1p sau th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">17. M\u1ed9t s\u1ed1 t\u00ecnh hu\u1ed1ng th\u1ef1c t\u1ebf<\/h3>\n\n\n\n<h4 class=\"wp-block-heading\">T\u00ecnh hu\u1ed1ng 1: Sai \u0111\u1ecba ch\u1ec9 nh\u01b0ng \u0111\u00fang m\u00e3 s\u1ed1 thu\u1ebf<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">C\u00f4ng ty A l\u1eadp h\u00f3a \u0111\u01a1n cho C\u00f4ng ty B. M\u00e3 s\u1ed1 thu\u1ebf \u0111\u00fang, nh\u01b0ng \u0111\u1ecba ch\u1ec9 v\u1eabn ghi theo \u0111\u1ecba ch\u1ec9 c\u0169.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>X\u1eed l\u00fd:<\/strong> Th\u00f4ng b\u00e1o cho ng\u01b0\u1eddi mua v\u00e0 c\u01a1 quan thu\u1ebf theo M\u1eabu s\u1ed1 04\/SS-H\u0110\u0110T; kh\u00f4ng ph\u1ea3i l\u1eadp l\u1ea1i n\u1ebfu c\u00e1c n\u1ed9i dung tr\u1ecdng y\u1ebfu kh\u00e1c \u0111\u1ec1u \u0111\u00fang.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">T\u00ecnh hu\u1ed1ng 2: Sai m\u00e3 s\u1ed1 thu\u1ebf<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">T\u00ean c\u00f4ng ty, h\u00e0ng h\u00f3a v\u00e0 ti\u1ec1n thu\u1ebf \u0111\u00fang nh\u01b0ng m\u00e3 s\u1ed1 thu\u1ebf ng\u01b0\u1eddi mua sai m\u1ed9t ch\u1eef s\u1ed1.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>X\u1eed l\u00fd:<\/strong> L\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c h\u00f3a \u0111\u01a1n thay th\u1ebf.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">T\u00ecnh hu\u1ed1ng 3: Sai thu\u1ebf su\u1ea5t<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">H\u00e0ng h\u00f3a \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 8% nh\u01b0ng h\u00f3a \u0111\u01a1n ghi 10%.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>X\u1eed l\u00fd:<\/strong> L\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh ph\u1ea7n thu\u1ebf ch\u00eanh l\u1ec7ch ho\u1eb7c l\u1eadp h\u00f3a \u0111\u01a1n thay th\u1ebf.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">T\u00ecnh hu\u1ed1ng 4: L\u1eadp nh\u1ea7m cho kh\u00e1ch h\u00e0ng kh\u00e1c<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">H\u00f3a \u0111\u01a1n c\u1ee7a C\u00f4ng ty B nh\u01b0ng l\u1ea1i ghi to\u00e0n b\u1ed9 th\u00f4ng tin c\u1ee7a C\u00f4ng ty C.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>X\u1eed l\u00fd:<\/strong> N\u00ean l\u1eadp h\u00f3a \u0111\u01a1n thay th\u1ebf \u0111\u1ec3 ph\u1ea3n \u00e1nh \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin \u0111\u00fang c\u1ee7a giao d\u1ecbch.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">T\u00ecnh hu\u1ed1ng 5: Tr\u1ea3 l\u1ea1i m\u1ed9t ph\u1ea7n h\u00e0ng<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Kh\u00e1ch h\u00e0ng mua 50 s\u1ea3n ph\u1ea9m nh\u01b0ng tr\u1ea3 l\u1ea1i 5 s\u1ea3n ph\u1ea9m.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>X\u1eed l\u00fd:<\/strong> L\u1eadp h\u00f3a \u0111\u01a1n x\u1eed l\u00fd gi\u1ea3m \u0111\u1ed1i v\u1edbi 5 s\u1ea3n ph\u1ea9m v\u00e0 ph\u1ea7n thu\u1ebf t\u01b0\u01a1ng \u1ee9ng, k\u00e8m h\u1ed3 s\u01a1 tr\u1ea3 h\u00e0ng.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">T\u00ecnh hu\u1ed1ng 6: Chi\u1ebft kh\u1ea5u cu\u1ed1i qu\u00fd<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Kh\u00e1ch h\u00e0ng \u0111\u1ea1t doanh s\u1ed1 v\u00e0 \u0111\u01b0\u1ee3c chi\u1ebft kh\u1ea5u 3% tr\u00ean c\u00e1c \u0111\u01a1n h\u00e0ng trong qu\u00fd.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>X\u1eed l\u00fd:<\/strong> X\u00e1c \u0111\u1ecbnh c\u00e1c h\u00f3a \u0111\u01a1n li\u00ean quan, gi\u00e1 tr\u1ecb chi\u1ebft kh\u1ea5u theo t\u1eebng nh\u00f3m thu\u1ebf su\u1ea5t v\u00e0 l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh theo quy \u0111\u1ecbnh.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">18. Quy tr\u00ecnh x\u1eed l\u00fd h\u00f3a \u0111\u01a1n sai s\u00f3t doanh nghi\u1ec7p n\u00ean \u00e1p d\u1ee5ng<\/h3>\n\n\n\n<h4 class=\"wp-block-heading\">B\u01b0\u1edbc 1: Ti\u1ebfp nh\u1eadn th\u00f4ng tin<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Sai s\u00f3t c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c ph\u00e1t hi\u1ec7n b\u1edfi:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>K\u1ebf to\u00e1n.<\/li>\n\n\n\n<li>Ng\u01b0\u1eddi mua.<\/li>\n\n\n\n<li>B\u1ed9 ph\u1eadn b\u00e1n h\u00e0ng.<\/li>\n\n\n\n<li>H\u1ec7 th\u1ed1ng ph\u1ea7n m\u1ec1m.<\/li>\n\n\n\n<li>C\u01a1 quan thu\u1ebf.<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\">B\u01b0\u1edbc 2: Kh\u00f3a nghi\u1ec7p v\u1ee5 li\u00ean quan<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Kh\u00f4ng ti\u1ebfp t\u1ee5c x\u1eed l\u00fd ho\u1eb7c k\u00ea khai tr\u00ean d\u1eef li\u1ec7u sai khi ch\u01b0a x\u00e1c \u0111\u1ecbnh ph\u01b0\u01a1ng \u00e1n.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">B\u01b0\u1edbc 3: Ki\u1ec3m tra h\u00f3a \u0111\u01a1n g\u1ed1c<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u0110\u1ed1i chi\u1ebfu:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Tr\u1ea1ng th\u00e1i h\u00f3a \u0111\u01a1n.<\/li>\n\n\n\n<li>M\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf.<\/li>\n\n\n\n<li>Th\u00f4ng tin ng\u01b0\u1eddi mua.<\/li>\n\n\n\n<li>H\u00e0ng h\u00f3a.<\/li>\n\n\n\n<li>Gi\u00e1 tr\u1ecb.<\/li>\n\n\n\n<li>Thu\u1ebf su\u1ea5t.<\/li>\n\n\n\n<li>H\u1ed3 s\u01a1 giao d\u1ecbch.<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\">B\u01b0\u1edbc 4: Ph\u00e2n lo\u1ea1i sai s\u00f3t<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">X\u00e1c \u0111\u1ecbnh thu\u1ed9c nh\u00f3m:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Ch\u1ec9 c\u1ea7n th\u00f4ng b\u00e1o.<\/li>\n\n\n\n<li>\u0110i\u1ec1u ch\u1ec9nh.<\/li>\n\n\n\n<li>Thay th\u1ebf.<\/li>\n\n\n\n<li>Nghi\u1ec7p v\u1ee5 tr\u1ea3 h\u00e0ng, gi\u1ea3m gi\u00e1 ho\u1eb7c chi\u1ebft kh\u1ea5u.<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\">B\u01b0\u1edbc 5: L\u1eadp h\u1ed3 s\u01a1 x\u1eed l\u00fd<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">T\u00f9y t\u00ecnh hu\u1ed1ng, h\u1ed3 s\u01a1 c\u00f3 th\u1ec3 g\u1ed3m:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Th\u00f4ng b\u00e1o sai s\u00f3t.<\/li>\n\n\n\n<li>Bi\u00ean b\u1ea3n ho\u1eb7c th\u1ecfa thu\u1eadn gi\u1eefa c\u00e1c b\u00ean.<\/li>\n\n\n\n<li>H\u1ed3 s\u01a1 tr\u1ea3 h\u00e0ng.<\/li>\n\n\n\n<li>Ch\u00ednh s\u00e1ch chi\u1ebft kh\u1ea5u.<\/li>\n\n\n\n<li>H\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c thay th\u1ebf.<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\">B\u01b0\u1edbc 6: K\u00fd v\u00e0 g\u1eedi d\u1eef li\u1ec7u<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Th\u1ef1c hi\u1ec7n k\u00fd s\u1ed1, c\u1ea5p m\u00e3 ho\u1eb7c truy\u1ec1n d\u1eef li\u1ec7u theo lo\u1ea1i h\u00f3a \u0111\u01a1n s\u1eed d\u1ee5ng.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">B\u01b0\u1edbc 7: G\u1eedi cho ng\u01b0\u1eddi mua<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Th\u00f4ng b\u00e1o r\u00f5:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>L\u00fd do x\u1eed l\u00fd.<\/li>\n\n\n\n<li>H\u00f3a \u0111\u01a1n g\u1ed1c.<\/li>\n\n\n\n<li>H\u00f3a \u0111\u01a1n m\u1edbi.<\/li>\n\n\n\n<li>\u1ea2nh h\u01b0\u1edfng \u0111\u1ebfn k\u00ea khai.<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\">B\u01b0\u1edbc 8: C\u1eadp nh\u1eadt ERP v\u00e0 k\u1ebf to\u00e1n<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u0110\u1ed3ng b\u1ed9 gi\u00e1 tr\u1ecb \u0111i\u1ec1u ch\u1ec9nh v\u00e0o:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>C\u00f4ng n\u1ee3.<\/li>\n\n\n\n<li>Doanh thu.<\/li>\n\n\n\n<li>Thu\u1ebf.<\/li>\n\n\n\n<li>Kho.<\/li>\n\n\n\n<li>Thanh to\u00e1n.<\/li>\n\n\n\n<li>B\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 b\u00e1o c\u00e1o thu\u1ebf.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">19. C\u00e1c l\u1ed7i doanh nghi\u1ec7p th\u01b0\u1eddng m\u1eafc<\/h3>\n\n\n\n<h4 class=\"wp-block-heading\">X\u00f3a h\u00f3a \u0111\u01a1n \u0111\u00e3 ph\u00e1t h\u00e0nh kh\u1ecfi ph\u1ea7n m\u1ec1m<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">H\u00f3a \u0111\u01a1n \u0111\u00e3 k\u00fd ho\u1eb7c truy\u1ec1n c\u01a1 quan thu\u1ebf ph\u1ea3i \u0111\u01b0\u1ee3c l\u01b0u \u0111\u1ea7y \u0111\u1ee7 l\u1ecbch s\u1eed, kh\u00f4ng \u0111\u01b0\u1ee3c x\u00f3a d\u1ea5u v\u1ebft nh\u01b0 h\u00f3a \u0111\u01a1n nh\u00e1p.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Nh\u1ea7m m\u1ecdi tr\u01b0\u1eddng h\u1ee3p \u0111\u1ec1u ph\u1ea3i h\u1ee7y<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Ph\u1ea7n l\u1edbn sai s\u00f3t sau ph\u00e1t h\u00e0nh \u0111\u01b0\u1ee3c x\u1eed l\u00fd b\u1eb1ng th\u00f4ng b\u00e1o, \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c thay th\u1ebf.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Sai t\u00ean, \u0111\u1ecba ch\u1ec9 c\u0169ng l\u1eadp h\u00f3a \u0111\u01a1n thay th\u1ebf<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Trong tr\u01b0\u1eddng h\u1ee3p m\u00e3 s\u1ed1 thu\u1ebf v\u00e0 c\u00e1c ch\u1ec9 ti\u00eau tr\u1ecdng y\u1ebfu \u0111\u1ec1u \u0111\u00fang, quy \u0111\u1ecbnh m\u1edbi cho ph\u00e9p ch\u1ec9 th\u00f4ng b\u00e1o m\u00e0 kh\u00f4ng ph\u1ea3i l\u1eadp l\u1ea1i h\u00f3a \u0111\u01a1n.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u0110i\u1ec1u ch\u1ec9nh to\u00e0n b\u1ed9 khi ch\u1ec9 sai m\u1ed9t ph\u1ea7n<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">N\u1ebfu kh\u00e1ch h\u00e0ng ch\u1ec9 tr\u1ea3 m\u1ed9t ph\u1ea7n h\u00e0ng ho\u1eb7c ch\u1ec9 sai m\u1ed9t d\u00f2ng, doanh nghi\u1ec7p kh\u00f4ng n\u00ean \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m to\u00e0n b\u1ed9 giao d\u1ecbch.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Kh\u00f4ng li\u00ean k\u1ebft h\u00f3a \u0111\u01a1n m\u1edbi v\u1edbi h\u00f3a \u0111\u01a1n g\u1ed1c<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u0110i\u1ec1u n\u00e0y g\u00e2y kh\u00f3 kh\u0103n khi tra c\u1ee9u, gi\u1ea3i tr\u00ecnh v\u00e0 \u0111\u1ed1i chi\u1ebfu.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Ch\u1ec9 s\u1eeda d\u1eef li\u1ec7u tr\u00ean ERP<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Vi\u1ec7c s\u1eeda phi\u1ebfu b\u00e1n h\u00e0ng ho\u1eb7c ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n kh\u00f4ng t\u1ef1 \u0111\u1ed9ng l\u00e0m thay \u0111\u1ed5i h\u00f3a \u0111\u01a1n \u0111\u00e3 ph\u00e1t h\u00e0nh.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">L\u1eadp h\u00f3a \u0111\u01a1n m\u1edbi nh\u01b0ng kh\u00f4ng x\u1eed l\u00fd h\u00f3a \u0111\u01a1n sai<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Hai h\u00f3a \u0111\u01a1n c\u00f9ng t\u1ed3n t\u1ea1i c\u00f3 th\u1ec3 l\u00e0m t\u0103ng doanh thu v\u00e0 ngh\u0129a v\u1ee5 thu\u1ebf kh\u00f4ng \u0111\u00fang.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Kh\u00f4ng \u0111i\u1ec1u ch\u1ec9nh thu\u1ebf t\u01b0\u01a1ng \u1ee9ng<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Khi \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, doanh nghi\u1ec7p th\u01b0\u1eddng qu\u00ean \u0111i\u1ec1u ch\u1ec9nh ti\u1ec1n thu\u1ebf ho\u1eb7c \u00e1p d\u1ee5ng sai thu\u1ebf su\u1ea5t.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Kh\u00f4ng l\u01b0u h\u1ed3 s\u01a1 tr\u1ea3 h\u00e0ng, gi\u1ea3m gi\u00e1, chi\u1ebft kh\u1ea5u<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">H\u00f3a \u0111\u01a1n x\u1eed l\u00fd ph\u1ea3i c\u00f3 c\u0103n c\u1ee9 nghi\u1ec7p v\u1ee5, kh\u00f4ng n\u00ean ch\u1ec9 d\u1ef1a tr\u00ean y\u00eau c\u1ea7u mi\u1ec7ng.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">K\u00ea khai tr\u01b0\u1edbc khi ki\u1ec3m tra tr\u1ea1ng th\u00e1i h\u00f3a \u0111\u01a1n<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Doanh nghi\u1ec7p c\u1ea7n b\u1ea3o \u0111\u1ea3m h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c thay th\u1ebf \u0111\u00e3 ho\u00e0n th\u00e0nh tr\u1ea1ng th\u00e1i h\u1ee3p l\u1ec7 tr\u01b0\u1edbc khi \u0111\u01b0a v\u00e0o k\u00ea khai.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">20. Checklist ki\u1ec3m tra ph\u1ea7n m\u1ec1m x\u1eed l\u00fd h\u00f3a \u0111\u01a1n sai s\u00f3t<\/h3>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>N\u1ed9i dung ki\u1ec3m tra<\/th><th>Tr\u1ea1ng th\u00e1i<\/th><\/tr><\/thead><tbody><tr><td>Ph\u00e2n bi\u1ec7t \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n nh\u00e1p v\u00e0 h\u00f3a \u0111\u01a1n \u0111\u00e3 ph\u00e1t h\u00e0nh<\/td><td>\u2610<\/td><\/tr><tr><td>H\u1ed7 tr\u1ee3 M\u1eabu s\u1ed1 04\/SS-H\u0110\u0110T<\/td><td>\u2610<\/td><\/tr><tr><td>H\u1ed7 tr\u1ee3 l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh t\u0103ng v\u00e0 gi\u1ea3m<\/td><td>\u2610<\/td><\/tr><tr><td>H\u1ed7 tr\u1ee3 l\u1eadp h\u00f3a \u0111\u01a1n thay th\u1ebf<\/td><td>\u2610<\/td><\/tr><tr><td>Li\u00ean k\u1ebft h\u00f3a \u0111\u01a1n m\u1edbi v\u1edbi h\u00f3a \u0111\u01a1n g\u1ed1c<\/td><td>\u2610<\/td><\/tr><tr><td>Hi\u1ec3n th\u1ecb \u0111\u1ea7y \u0111\u1ee7 l\u00fd do \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c thay th\u1ebf<\/td><td>\u2610<\/td><\/tr><tr><td>Theo d\u00f5i \u0111\u01b0\u1ee3c nhi\u1ec1u l\u1ea7n \u0111i\u1ec1u ch\u1ec9nh<\/td><td>\u2610<\/td><\/tr><tr><td>H\u1ed7 tr\u1ee3 x\u1eed l\u00fd tr\u1ea3 l\u1ea1i m\u1ed9t ph\u1ea7n h\u00e0ng<\/td><td>\u2610<\/td><\/tr><tr><td>H\u1ed7 tr\u1ee3 gi\u1ea3m gi\u00e1 v\u00e0 chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i<\/td><td>\u2610<\/td><\/tr><tr><td>T\u1ef1 \u0111\u1ed9ng t\u00ednh l\u1ea1i ti\u1ec1n thu\u1ebf<\/td><td>\u2610<\/td><\/tr><tr><td>Ki\u1ec3m so\u00e1t theo t\u1eebng thu\u1ebf su\u1ea5t<\/td><td>\u2610<\/td><\/tr><tr><td>\u0110\u1ed3ng b\u1ed9 v\u1edbi doanh thu, c\u00f4ng n\u1ee3 v\u00e0 kho<\/td><td>\u2610<\/td><\/tr><tr><td>L\u01b0u XML, b\u1ea3n th\u1ec3 hi\u1ec7n v\u00e0 ph\u1ea3n h\u1ed3i c\u01a1 quan thu\u1ebf<\/td><td>\u2610<\/td><\/tr><tr><td>C\u00f3 nh\u1eadt k\u00fd ng\u01b0\u1eddi th\u1ef1c hi\u1ec7n v\u00e0 th\u1eddi \u0111i\u1ec3m x\u1eed l\u00fd<\/td><td>\u2610<\/td><\/tr><tr><td>Kh\u00f4ng cho ph\u00e9p x\u00f3a h\u00f3a \u0111\u01a1n \u0111\u00e3 ph\u00e1t h\u00e0nh<\/td><td>\u2610<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">Khuy\u1ebfn ngh\u1ecb t\u1eeb FTS<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">X\u1eed l\u00fd h\u00f3a \u0111\u01a1n sai s\u00f3t kh\u00f4ng ch\u1ec9 l\u00e0 thao t\u00e1c l\u1eadp th\u00eam m\u1ed9t h\u00f3a \u0111\u01a1n tr\u00ean ph\u1ea7n m\u1ec1m. Doanh nghi\u1ec7p ph\u1ea3i b\u1ea3o \u0111\u1ea3m \u0111\u1ed3ng th\u1eddi ba y\u1ebfu t\u1ed1:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>\u0110\u00fang ph\u01b0\u01a1ng ph\u00e1p:<\/strong> Th\u00f4ng b\u00e1o, \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c thay th\u1ebf \u0111\u00fang tr\u01b0\u1eddng h\u1ee3p.<\/li>\n\n\n\n<li><strong>\u0110\u00fang d\u1eef li\u1ec7u:<\/strong> Gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, thu\u1ebf v\u00e0 c\u00f4ng n\u1ee3 \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt ch\u00ednh x\u00e1c.<\/li>\n\n\n\n<li><strong>\u0110\u00fang chu\u1ed7i ki\u1ec3m so\u00e1t:<\/strong> H\u00f3a \u0111\u01a1n g\u1ed1c, h\u00f3a \u0111\u01a1n x\u1eed l\u00fd v\u00e0 h\u1ed3 s\u01a1 nghi\u1ec7p v\u1ee5 ph\u1ea3i \u0111\u01b0\u1ee3c li\u00ean k\u1ebft \u0111\u1ea7y \u0111\u1ee7.<\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\">FTS khuy\u1ebfn ngh\u1ecb doanh nghi\u1ec7p x\u00e2y d\u1ef1ng m\u1ed9t quy tr\u00ecnh x\u1eed l\u00fd sai s\u00f3t th\u1ed1ng nh\u1ea5t gi\u1eefa k\u1ebf to\u00e1n, b\u00e1n h\u00e0ng, kho, c\u00f4ng n\u1ee3 v\u00e0 b\u1ed9 ph\u1eadn c\u00f4ng ngh\u1ec7 th\u00f4ng tin. Ph\u1ea7n m\u1ec1m h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u0169ng c\u1ea7n h\u1ed7 tr\u1ee3 \u0111\u1ea7y \u0111\u1ee7 vi\u1ec7c l\u1eadp th\u00f4ng b\u00e1o, \u0111i\u1ec1u ch\u1ec9nh, thay th\u1ebf, tr\u1ea3 h\u00e0ng, gi\u1ea3m gi\u00e1 v\u00e0 chi\u1ebft kh\u1ea5u, \u0111\u1ed3ng th\u1eddi t\u1ef1 \u0111\u1ed9ng \u0111\u1ed3ng b\u1ed9 v\u1edbi ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n ho\u1eb7c ERP \u0111\u1ec3 tr\u00e1nh ch\u00eanh l\u1ec7ch d\u1eef li\u1ec7u. FTS lu\u00f4n \u0111\u1ed3ng h\u00e0nh c\u00f9ng doanh nghi\u1ec7p trong qu\u00e1 tr\u00ecnh chuy\u1ec3n \u0111\u1ed5i s\u1ed1. <\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u0110i\u1ec1u ch\u1ec9nh, thay th\u1ebf hay h\u1ee7y h\u00f3a \u0111\u01a1n \u2013 Doanh nghi\u1ec7p c\u1ea7n l\u1ef1a ch\u1ecdn \u0111\u00fang ph\u01b0\u01a1ng \u00e1n Trong qu\u00e1 tr\u00ecnh l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, sai s\u00f3t c\u00f3 th\u1ec3 ph\u00e1t sinh t\u1eeb th\u00f4ng tin ng\u01b0\u1eddi mua, m\u00e3 s\u1ed1 thu\u1ebf, t\u00ean h\u00e0ng h\u00f3a, s\u1ed1 l\u01b0\u1ee3ng, \u0111\u01a1n gi\u00e1, thu\u1ebf su\u1ea5t, ti\u1ec1n thu\u1ebf ho\u1eb7c t\u1ed5ng gi\u00e1 tr\u1ecb thanh [&hellip;]<\/p>\n","protected":false},"featured_media":14378,"template":"","article_category":[10,13],"class_list":["post-14376","article","type-article","status-publish","has-post-thumbnail","hentry","article_category-ke-toan-tai-chinh","article_category-hoa-don-dien-tu"],"_links":{"self":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article\/14376","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article"}],"about":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/types\/article"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media\/14378"}],"wp:attachment":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media?parent=14376"}],"wp:term":[{"taxonomy":"article_category","embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article_category?post=14376"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}