{"id":7453,"date":"2022-10-04T09:28:12","date_gmt":"2022-10-04T02:28:12","guid":{"rendered":"https:\/\/fts.com.vn\/?p=7453"},"modified":"2025-11-11T14:02:35","modified_gmt":"2025-11-11T07:02:35","slug":"ke-toan-can-luu-y-nhung-gi-khi-hoa-don-dien-tu-bi-sai-sot-va-cach-xu-ly-theo-tung-truong-hop-nhu-the-nao","status":"publish","type":"article","link":"https:\/\/fts.com.vn\/en\/article\/ke-toan-can-luu-y-nhung-gi-khi-hoa-don-dien-tu-bi-sai-sot-va-cach-xu-ly-theo-tung-truong-hop-nhu-the-nao\/","title":{"rendered":"K\u1ebf to\u00e1n c\u1ea7n l\u01b0u \u00fd nh\u1eefng g\u00ec khi H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed b\u1ecb sai s\u00f3t v\u00e0 c\u00e1ch x\u1eed l\u00fd theo t\u1eebng tr\u01b0\u1eddng h\u1ee3p nh\u01b0 th\u1ebf n\u00e0o?"},"content":{"rendered":"<p>&nbsp;<\/p>\n<p><strong>H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u00e0 g\u00ec?<\/strong><\/p>\n<p><a href=\"https:\/\/fts.com.vn\/vi-sao-nen-su-dung-phan-mem-ke-toan-tich-hop-hoa-don-dien-tu-cua-fts\/\">H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/a> l\u00e0\u00a0t\u1eadp h\u1ee3p th\u00f4ng \u0111i\u1ec7p d\u1eef li\u1ec7u v\u1ec1 b\u00e1n h\u00e0ng ho\u00e1, cung \u1ee9ng d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c t\u1ea1o, l\u1eadp, g\u1eedi, nh\u1eadn, l\u01b0u tr\u1eef qu\u1ea3n l\u00fd b\u1eb1ng ph\u01b0\u01a1ng ti\u1ec7n \u0111i\u1ec7n t\u1eed.<\/p>\n<p style=\"text-align: center;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-7454 size-full\" src=\"https:\/\/fts.com.vn\/wp-content\/uploads\/2022\/10\/eb1be0fe-d5a6-4eef-a852-5599ae53c5a4.jpg\" alt=\"\" width=\"1242\" height=\"872\" \/><\/p>\n<p><strong>C\u00e1c<\/strong><strong> tr\u01b0\u1eddng h\u1ee3p sai s\u00f3t c\u1ee7a h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/strong><\/p>\n<p>C\u00f3 r\u1ea5t nhi\u1ec1u tr\u01b0\u1eddng h\u1ee3p ph\u00e1t hi\u1ec7n sai s\u00f3t trong l\u00fac ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed tuy nhi\u00ean c\u00e1ch x\u1eed l\u00fd th\u00ec s\u1ebd \u0111\u01b0\u1ee3c chia th\u00e0nh 3 tr\u01b0\u1eddng h\u1ee3p sau:<\/p>\n<ul>\n<li>Tr\u01b0\u1eddng h\u1ee3p 1: Ng\u01b0\u1eddi b\u00e1n t\u1ef1 ph\u00e1t hi\u1ec7n tr\u01b0\u1edbc khi g\u1eedi h\u00f3a \u0111\u01a1n cho ng\u01b0\u1eddi mua.<\/li>\n<li>Tr\u01b0\u1eddng h\u1ee3p 2: Ng\u01b0\u1eddi b\u00e1n t\u1ef1 ph\u00e1t hi\u1ec7n sau khi \u0111\u00e3 g\u1eedi h\u00f3a \u0111\u01a1n cho ng\u01b0\u1eddi mua, h\u00f3a \u0111\u01a1n c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf ho\u1eb7c kh\u00f4ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf.<\/li>\n<li>Tr\u01b0\u1eddng h\u1ee3p 3: C\u01a1 quan thu\u1ebf ph\u00e1t hi\u1ec7n h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed b\u1ecb sai s\u00f3t.<\/li>\n<\/ul>\n<p><strong>C\u00e1ch x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed <\/strong><strong>c\u00f3<\/strong><strong> sai<\/strong><strong> s\u00f3t<\/strong><strong> theo\u00a0Th\u00f4ng t\u01b0 78\/2021\/TT-BTC<\/strong><\/p>\n<p style=\"text-align: center;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-7455 size-full\" src=\"https:\/\/fts.com.vn\/wp-content\/uploads\/2022\/10\/0fec6c28-b427-4019-b953-6ff1a980f426.jpg\" alt=\"\" width=\"1239\" height=\"698\" \/><\/p>\n<p style=\"text-align: center;\">H\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed b\u1ecb sai s\u00f3t<\/p>\n<p><strong>Tr\u01b0\u1eddng h\u1ee3p 1: Ng\u01b0\u1eddi b\u00e1n ph\u00e1t hi\u1ec7n h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 sai s\u00f3t nh\u01b0ng ch\u01b0a g\u1eedi cho ng\u01b0\u1eddi<\/strong><strong> mua<\/strong><\/p>\n<p><strong>H\u00f3a \u0111\u01a1n ch\u01b0a \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf<\/strong><\/p>\n<p>Theo C\u00f4ng v\u0103n s\u1ed1 3441\/TCT-CS ng\u00e0y 29-8-2019 c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 ghi r\u00f5:<\/p>\n<p>Trong tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp c\u00f3 sai s\u00f3t nh\u01b0ng ch\u01b0a g\u1eedi cho ng\u01b0\u1eddi mua, ng\u01b0\u1eddi b\u00e1n c\u00f3 th\u1ec3 h\u1ee7y h\u00f3a \u0111\u01a1n\u00a0sai s\u00f3t v\u00e0 th\u1ef1c hi\u1ec7n l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed m\u1edbi. Tuy nhi\u00ean, h\u00f3a \u0111\u01a1n \u0111\u00e3 h\u1ee7y c\u1ea7n ph\u1ea3i \u0111\u01b0\u1ee3c l\u01b0u tr\u1eef \u0111\u1ec3 ph\u1ee5c v\u1ee5 cho qu\u00e1 tr\u00ecnh tra c\u1ee9u c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n.<\/p>\n<p><strong>H\u00f3a \u0111\u01a1n \u0111\u00e3 x\u00e1c nh\u1eadn m\u00e3 c\u1ee7a C\u01a1 quan thu\u1ebf<\/strong><\/p>\n<p>N\u1ebfu ph\u00e1t hi\u1ec7n h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed vi\u1ebft sai \u0111\u00e3 c\u00f3 m\u00e3 c\u1ee7a CQT\u00a0nh\u01b0ng ch\u01b0a g\u1eedi cho ng\u01b0\u1eddi mua, ng\u01b0\u1eddi b\u00e1n c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh theo quy tr\u00ecnh sau:<\/p>\n<ul>\n<li>B\u01b0\u1edbc 1: G\u1eedi th\u00f4ng b\u00e1o c\u00f3 sai s\u00f3t l\u00ean CQT, sau \u0111\u00f3 CQT s\u1ebd h\u1ee7y h\u00f3a \u0111\u01a1n \u0111\u00e3 c\u1ea5p m\u00e3 tr\u00ean h\u1ec7 th\u1ed1ng.<\/li>\n<li>B\u01b0\u1edbc 2: L\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed m\u1edbi, k\u00fd s\u1ed1 g\u1eedi CQT \u0111\u1ec3 \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 h\u00f3a \u0111\u01a1n thay th\u1ebf cho h\u00f3a \u0111\u01a1n \u0111\u00e3 h\u1ee7y \u0111\u1ec3 g\u1eedi cho ng\u01b0\u1eddi mua.<\/li>\n<\/ul>\n<p><strong>Tr\u01b0\u1eddng h\u1ee3p 2: Ng\u01b0\u1eddi b\u00e1n ph\u00e1t hi\u1ec7n h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed <\/strong><strong>c\u00f3 sai s\u00f3t<\/strong> <strong>nh\u01b0ng \u0111<\/strong><strong>\u00e3 g\u1eedi cho ng\u01b0\u1eddi mua<\/strong><\/p>\n<p><strong>H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed vi\u1ebft sai \u0111\u1ecba ch\u1ec9, sai t\u00ean c\u00f4ng ty<\/strong><\/p>\n<p>Trong tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed sai \u0111\u1ecba ch\u1ec9, sai t\u00ean c\u00f4ng ty tr\u00ean h\u00f3a \u0111\u01a1n, ng\u01b0\u1eddi b\u00e1n th\u1ef1c hi\u1ec7n c\u00e1c b\u01b0\u1edbc x\u1eed l\u00fd theo quy tr\u00ecnh sau:<\/p>\n<ul>\n<li>B\u01b0\u1edbc 1: Ng\u01b0\u1eddi b\u00e1n th\u1ef1c hi\u1ec7n th\u00f4ng b\u00e1o cho ng\u01b0\u1eddi mua v\u1ec1 vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed sai \u0111\u1ecba ch\u1ec9, kh\u00f4ng ph\u1ea3i l\u1eadp l\u1ea1i h\u00f3a \u0111\u01a1n m\u1edbi.<\/li>\n<li>B\u01b0\u1edbc 2: Ng\u01b0\u1eddi b\u00e1n g\u1eedi th\u00f4ng b\u00e1o sai s\u00f3t l\u00ean CQT<\/li>\n<\/ul>\n<p><strong>H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed vi\u1ebft sai c\u00e1c th\u00f4ng tin kh\u00e1c<\/strong><\/p>\n<p>\u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 g\u1eedi cho ng\u01b0\u1eddi mua nh\u01b0ng ph\u00e1t hi\u1ec7n sai s\u00f3t c\u00e1c th\u00f4ng tin kh\u00e1c nh\u01b0:\u00a0M\u00e3 s\u1ed1 thu\u1ebf, s\u1ed1 ti\u1ec1n ghi tr\u00ean h\u00f3a \u0111\u01a1n, thu\u1ebf su\u1ea5t, ti\u1ec1n thu\u1ebf, sai t\u00ean h\u00e0ng h\u00f3a tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed,&#8230; ng\u01b0\u1eddi b\u00e1n c\u00f3 th\u1ec3 l\u1ef1a ch\u1ecdn m\u1ed9t trong hai c\u00e1ch sau:<\/p>\n<ul>\n<li>C\u00e1ch 1: <strong>L\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh <\/strong>\n<ul>\n<li>Ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua l\u1eadp v\u0103n b\u1ea3n th\u1ecfa thu\u1eadn ghi r\u00f5 n\u1ed9i dung sai s\u00f3t, sau \u0111\u00f3 l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n \u0111\u00e3 sai s\u00f3t.<\/li>\n<li>H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp c\u00f3 sai s\u00f3t ph\u1ea3i c\u00f3 d\u00f2ng ch\u1eef\u00a0<em>\u201c\u0110i\u1ec1u ch\u1ec9nh cho h\u00f3a \u0111\u01a1n M\u1eabu s\u1ed1\u2026 k\u00fd hi\u1ec7u\u2026 s\u1ed1\u2026 ng\u00e0y\u2026 th\u00e1ng\u2026 n\u0103m\u201d.<\/em><\/li>\n<\/ul>\n<\/li>\n<li>C\u00e1ch 2: <strong>L\u1eadp h\u00f3a \u0111\u01a1n thay th\u1ebf<\/strong>\n<ul>\n<li>Ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua l\u1eadp v\u0103n b\u1ea3n th\u1ecfa thu\u1eadn ghi r\u00f5 n\u1ed9i dung sai s\u00f3t, sau \u0111\u00f3 ng\u01b0\u1eddi b\u00e1n l\u1eadp m\u1ed9t h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed m\u1edbi thay th\u1ebf h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 sai s\u00f3t.<\/li>\n<li>H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed thay th\u1ebf h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp c\u00f3 sai s\u00f3t ph\u1ea3i c\u00f3 d\u00f2ng ch\u1eef\u00a0<em>\u201cThay th\u1ebf cho h\u00f3a \u0111\u01a1n M\u1eabu s\u1ed1\u2026 k\u00fd hi\u1ec7u\u2026 s\u1ed1\u2026 ng\u00e0y\u2026 th\u00e1ng\u2026 n\u0103m\u201d.<\/em><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>Note: Ng\u01b0\u1eddi b\u00e1n k\u00fd s\u1ed1 v\u00e0 g\u1eedi l\u1ea1i cho c\u01a1 quan thu\u1ebf \u0111\u1ec3 c\u1ea5p m\u00e3 cho h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed m\u1edbi v\u00e0 g\u1eedi cho ng\u01b0\u1eddi mua.<\/p>\n<p><strong>Tr\u01b0\u1eddng h\u1ee3p 3: H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed b\u1ecb ph\u00e1t hi\u1ec7n sai s\u00f3t b\u1edfi C\u01a1 quan thu\u1ebf<\/strong><\/p>\n<p>Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y c\u01a1 quan thu\u1ebf th\u00f4ng b\u00e1o v\u1edbi ng\u01b0\u1eddi b\u00e1n \u0111\u1ec3 ki\u1ec3m tra h\u00f3a \u0111\u01a1n sai s\u00f3t theo M\u1eabu s\u1ed1 01\/TB-RS\u0110T.<\/p>\n<p>Ng\u01b0\u1eddi b\u00e1n th\u1ef1c hi\u1ec7n th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf theo M\u1eabu s\u1ed1 04\/SS-H\u0110\u0110T v\u1ec1 vi\u1ec7c ki\u1ec3m tra h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 sai s\u00f3t theo th\u1eddi h\u1ea1n th\u00f4ng b\u00e1o ghi tr\u00ean M\u1eabu s\u1ed1 01\/TB-RS\u0110T.<\/p>\n<p>H\u1ebft th\u1eddi h\u1ea1n th\u00f4ng b\u00e1o m\u00e0 ng\u01b0\u1eddi b\u00e1n ch\u01b0a c\u00f3 th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf th\u00ec s\u1ebd \u0111\u01b0\u1ee3c th\u00f4ng b\u00e1o l\u1ea7n 2 theo M\u1eabu s\u1ed1 01\/TB-RS\u0110T. H\u1ebft th\u1eddi h\u1ea1n th\u00f4ng b\u00e1o l\u1ea7n 2 m\u00e0 ng\u01b0\u1eddi b\u00e1n v\u1eabn kh\u00f4ng c\u00f3 th\u00f4ng b\u00e1o th\u00ec c\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n xem x\u00e9t chuy\u1ec3n sang tr\u01b0\u1eddng h\u1ee3p ki\u1ec3m tra v\u1ec1 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/p>\n<p>Hy v\u1ecdng v\u1edbi nh\u1eefng chia s\u1ebb tr\u00ean, c\u00e1c b\u1ea1n k\u1ebf to\u00e1n c\u00f3 th\u1ec3 ph\u1ea7n n\u00e0o hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 c\u00e1c c\u00e1ch gi\u1ea3i quy\u1ebft cho t\u1eebng tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed sai s\u00f3t. N\u1ebfu c\u00f3 b\u1ea5t k\u1ef3 th\u1eafc m\u1eafc c\u1ea7n t\u01b0 v\u1ea5n v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, li\u00ean h\u1ec7 ngay <a href=\"https:\/\/fts.com.vn\/\">C\u00f4ng Ty C\u1ed5 Ph\u1ea7n First Trust Solution<\/a> \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 v\u00e0 gi\u1ea3i \u0111\u00e1p m\u1ed9t c\u00e1ch nhanh nh\u1ea5t nh\u00e9!<\/p>\n<p>B\u00e0i vi\u1ebft li\u00ean quan: <a href=\"https:\/\/fts.com.vn\/vi-sao-nen-su-dung-phan-mem-ke-toan-tich-hop-hoa-don-dien-tu-cua-fts\/\">https:\/\/fts.com.vn\/vi-sao-nen-su-dung-phan-mem-ke-toan-tich-hop-hoa-don-dien-tu-cua-fts\/<\/a><\/p>\n<p><strong>Hotline: 024 3748 0398<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>&nbsp; H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u00e0 g\u00ec? H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u00e0\u00a0t\u1eadp h\u1ee3p th\u00f4ng \u0111i\u1ec7p d\u1eef li\u1ec7u v\u1ec1 b\u00e1n h\u00e0ng ho\u00e1, cung \u1ee9ng d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c t\u1ea1o, l\u1eadp, g\u1eedi, nh\u1eadn, l\u01b0u tr\u1eef qu\u1ea3n l\u00fd b\u1eb1ng ph\u01b0\u01a1ng ti\u1ec7n \u0111i\u1ec7n t\u1eed. C\u00e1c tr\u01b0\u1eddng h\u1ee3p sai s\u00f3t c\u1ee7a h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed C\u00f3 r\u1ea5t nhi\u1ec1u tr\u01b0\u1eddng h\u1ee3p ph\u00e1t [&hellip;]<\/p>\n","protected":false},"featured_media":13616,"template":"","article_category":[],"class_list":["post-7453","article","type-article","status-publish","has-post-thumbnail","hentry"],"_links":{"self":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article\/7453","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\/13616"}],"wp:attachment":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media?parent=7453"}],"wp:term":[{"taxonomy":"article_category","embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article_category?post=7453"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}