{"id":7884,"date":"2023-01-31T10:39:47","date_gmt":"2023-01-31T03:39:47","guid":{"rendered":"https:\/\/fts.com.vn\/?p=7884"},"modified":"2025-11-11T10:02:13","modified_gmt":"2025-11-11T03:02:13","slug":"nhung-quy-dinh-ve-lam-tron-so-trong-ke-toan","status":"publish","type":"article","link":"https:\/\/fts.com.vn\/en\/article\/nhung-quy-dinh-ve-lam-tron-so-trong-ke-toan\/","title":{"rendered":"NH\u1eeeNG QUY \u0110\u1ecaNH V\u1ec0 L\u00c0M TR\u00d2N S\u1ed0 TRONG K\u1ebe TO\u00c1N"},"content":{"rendered":"<p>&nbsp;<\/p>\n<p>Nhi\u1ec1u k\u1ebf to\u00e1n b\u0103n kho\u0103n trong qu\u00e1 tr\u00ecnh t\u00ednh to\u00e1n, h\u1ea1ch to\u00e1n, vi\u1ebft h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT) ho\u1eb7c l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh (BCTC) xu\u1ea5t hi\u1ec7n nhi\u1ec1u s\u1ed1 l\u1ebb c\u1ea7n ph\u1ea3i l\u00e0m tr\u00f2n th\u00ec ph\u1ea3i x\u1eed l\u00fd nh\u01b0 th\u1ebf n\u00e0o? Trong b\u00e0i d\u01b0\u1edbi \u0111\u00e2y <a href=\"https:\/\/fts.com.vn\/\">FTS<\/a> s\u1ebd gi\u00fap c\u00e1c b\u1ea1n gi\u1ea3i \u0111\u00e1p nh\u1eefng th\u1eafc m\u1eafc \u0111\u00f3.<\/p>\n<p>&nbsp;<\/p>\n<p style=\"text-align: center;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-7886\" src=\"https:\/\/fts.com.vn\/wp-content\/uploads\/2023\/01\/image-2023-01-31t03-14-41-365z-2-300x170.png\" alt=\"\" width=\"600\" height=\"340\" \/><\/p>\n<p>&nbsp;<\/p>\n<p><strong>1.Quy \u0111\u1ecbnh v\u1ec1 \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 r\u00fat g\u1ecdn v\u00e0 l\u00e0m tr\u00f2n s\u1ed1 trong k\u1ebf to\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a<\/strong><strong> ph\u00e1p lu\u1eadt.<\/strong><\/p>\n<p>\u0110i\u1ec1u 4 c\u1ee7a\u00a0Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 174\/2016\/N\u0110-CP\u00a0\u2013 Quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt K\u1ebf to\u00e1n (Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 174), c\u00f3 quy \u0111\u1ecbnh v\u1ec1 \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 r\u00fat g\u1ecdn v\u00e0 l\u00e0m tr\u00f2n s\u1ed1 khi l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh nh\u01b0 sau:<\/p>\n<p>V\u1ec1 \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 r\u00fat g\u1ecdn:\u00a0\u201c\u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n trong l\u0129nh v\u1ef1c kinh doanh khi l\u1eadp BCTC t\u1ed5ng h\u1ee3p, BCTC h\u1ee3p nh\u1ea5t t\u1eeb BCTC c\u1ee7a c\u00e1c c\u00f4ng ty con, \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n tr\u1ef1c thu\u1ed9c ho\u1eb7c \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u1ea5p tr\u00ean trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n nh\u00e0 n\u01b0\u1edbc khi l\u1eadp BCTC t\u1ed5ng h\u1ee3p, b\u00e1o c\u00e1o t\u1ed5ng\u00a0quy\u1ebft\u00a0to\u00e1n ng\u00e2n s\u00e1ch n\u0103m t\u1eeb BCTC, b\u00e1o c\u00e1o quy\u1ebft to\u00e1n ng\u00e2n s\u00e1ch c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb c\u1ea5p d\u01b0\u1edbi n\u1ebfu c\u00f3 \u00edt nh\u1ea5t 1 ch\u1ec9 ti\u00eau tr\u00ean b\u00e1o c\u00e1o c\u00f3 t\u1eeb 9 ch\u1eef s\u1ed1 tr\u1edf l\u00ean th\u00ec \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 r\u00fat g\u1ecdn l\u00e0 ngh\u00ecn \u0111\u1ed3ng (1.000 \u0111\u1ed3ng), c\u00f3 t\u1eeb 12 ch\u1eef s\u1ed1 tr\u1edf l\u00ean th\u00ec \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 r\u00fat g\u1ecdn l\u00e0 tri\u1ec7u \u0111\u1ed3ng (1.000.000 \u0111\u1ed3ng), c\u00f3 t\u1eeb 15 ch\u1eef s\u1ed1 tr\u1edf l\u00ean th\u00ec \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 r\u00fat g\u1ecdn l\u00e0 t\u1ef7 \u0111\u1ed3ng (1.000.000.000 \u0111\u1ed3ng)\u201d. Ngo\u00e0i ra: \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n khi c\u00f4ng khai BCTC, b\u00e1o c\u00e1o quy\u1ebft to\u00e1n ng\u00e2n s\u00e1ch \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 r\u00fat g\u1ecdn theo quy \u0111\u1ecbnh nh\u01b0 tr\u00ean.<\/p>\n<p>Nh\u01b0 v\u1eady:<\/p>\n<p>Th\u00f4ng th\u01b0\u1eddng c\u00e1c \u0111\u01a1n v\u1ecb khi l\u1eadp BCTC \u0111\u01a1n v\u1ecb t\u00ednh s\u1ebd l\u00e0 \u0111\u1ed3ng. Tuy nhi\u00ean n\u1ebfu c\u00f3 \u00edt nh\u1ea5t 1 ch\u1ec9 ti\u00eau tr\u00ean b\u00e1o c\u00e1o m\u00e0:<\/p>\n<p>+ C\u00f3 t\u1eeb 9 ch\u1eef s\u1ed1 tr\u1edf l\u00ean =&gt; C\u00f3 th\u1ec3 s\u1eed d\u1ee5ng \u0111\u01a1n v\u1ecb t\u00ednh l\u00e0 ngh\u00ecn \u0111\u1ed3ng (1.000 \u0111\u1ed3ng)<\/p>\n<p>+ C\u00f3 t\u1eeb 12 ch\u1eef s\u1ed1 tr\u1edf l\u00ean =&gt; C\u00f3 th\u1ec3 s\u1eed d\u1ee5ng \u0111\u01a1n v\u1ecb t\u00ednh l\u00e0 tri\u1ec7u \u0111\u1ed3ng (1.000.000 \u0111\u1ed3ng)<\/p>\n<p>+ C\u00f3 t\u1eeb 15 ch\u1eef s\u1ed1 tr\u1edf l\u00ean =&gt; C\u00f3 th\u1ec3 s\u1eed d\u1ee5ng \u0111\u01a1n v\u1ecb t\u00ednh l\u00e0 t\u1ef7 \u0111\u1ed3ng (1.000.000.000 \u0111\u1ed3ng).<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-7887\" src=\"https:\/\/fts.com.vn\/wp-content\/uploads\/2023\/01\/image-2023-01-31t01-32-35-272z-300x154.png\" alt=\"\" width=\"600\" height=\"307\" \/><\/p>\n<p>V\u1ec1 l\u00e0m tr\u00f2n s\u1ed1,\u00a0theo \u0111i\u1ec1u 4 ngh\u1ecb \u0111\u1ecbnh 174:<\/p>\n<p><em>Khi s\u1eed d\u1ee5ng \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 r\u00fat g\u1ecdn, \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c l\u00e0m tr\u00f2n s\u1ed1 b\u1eb1ng c\u00e1ch: Ch\u1eef s\u1ed1 sau ch\u1eef s\u1ed1 \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 r\u00fat g\u1ecdn n\u1ebfu b\u1eb1ng 5 tr\u1edf l\u00ean th\u00ec \u0111\u01b0\u1ee3c t\u0103ng th\u00eam 1 \u0111\u01a1n v\u1ecb; n\u1ebfu nh\u1ecf h\u01a1n 5 th\u00ec kh\u00f4ng t\u00ednh.<\/em><\/p>\n<p>Nh\u01b0 v\u1eady:<\/p>\n<p>Theo nh\u01b0 quy \u0111\u1ecbnh n\u00eau tr\u00ean th\u00ec khi s\u1eed d\u1ee5ng \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 r\u00fat g\u1ecdn, vi\u1ec7c l\u00e0m tr\u00f2n s\u1ed1 trong k\u1ebf to\u00e1n \u0111\u1ec1u th\u1ed1ng nh\u1ea5t \u00e1p d\u1ee5ng m\u1ed9t nguy\u00ean t\u1eafc:<\/p>\n<ul>\n<li>S\u1ed1 l\u1ebb sau h\u00e0ng \u0111\u01a1n v\u1ecb m\u00e0 l\u1edbn h\u01a1n ho\u1eb7c b\u1eb1ng n\u0103m (&gt;= 5), th\u00ec ch\u1eef s\u1ed1 \u1edf h\u00e0ng \u0111\u01a1n v\u1ecb s\u1ebd t\u0103ng th\u00eam 1. V\u00ed d\u1ee5: 5.546.458,5636565\u2026 =&gt; K\u1ebf to\u00e1n c\u1ed9ng th\u00eam 1 \u0111\u01a1n v\u1ecb =&gt; K\u1ebf to\u00e1n l\u00e0m tr\u00f2n th\u00e0nh: 5.546.459.<\/li>\n<li>S\u1ed1 l\u1ebb sau h\u00e0ng \u0111\u01a1n v\u1ecb m\u00e0 nh\u1ecf h\u01a1n n\u0103m (&lt;5), th\u00ec ch\u1eef s\u1ed1 \u1edf h\u00e0ng \u0111\u01a1n v\u1ecb s\u1ebd gi\u1eef nguy\u00ean. V\u00ed d\u1ee5: 458.367,444444\u2026. =&gt; K\u1ebf to\u00e1n kh\u00f4ng t\u00ednh v\u00e0 l\u00e0m tr\u00f2n th\u00e0nh: 458.367<\/li>\n<\/ul>\n<p><strong>2.L\u01b0u \u00fd v\u1ec1 nguy\u00ean t\u1eafc l\u00e0m tr\u00f2n s\u1ed1 khi vi\u1ebft h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng<\/strong><\/p>\n<p>Vi\u1ec7c l\u00e0m tr\u00f2n s\u1ed1 khi vi\u1ebft h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng c\u0169ng \u0111\u01b0\u1ee3c r\u1ea5t nhi\u1ec1u k\u1ebf to\u00e1n quan t\u00e2m v\u00ec t\u00ednh ch\u1ea5t quan tr\u1ecdng c\u1ee7a lo\u1ea1i ch\u1ee9ng t\u1eeb n\u00e0y. Tr\u01b0\u1edbc h\u1ebft, k\u1ebf to\u00e1n c\u0169ng c\u1ea7n t\u00ecm hi\u1ec3u m\u1ed9t s\u1ed1 quy \u0111\u1ecbnh li\u00ean quan nh\u01b0 sau:<\/p>\n<p><strong><em>2.1. H\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng l\u00e0 g\u00ec?<\/em><\/strong><\/p>\n<p>Theo kho\u1ea3n 1, \u0110i\u1ec1u 8, Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP- Quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb, c\u00f3 quy \u0111\u1ecbnh:<\/p>\n<p><em>\u201cH\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng\u00a0l\u00e0 h\u00f3a \u0111\u01a1n d\u00e0nh cho c\u00e1c t\u1ed5 ch\u1ee9c khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb s\u1eed d\u1ee5ng cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng:\u00a0<\/em><\/p>\n<ol>\n<li><em>a) B\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 trong n\u1ed9i \u0111\u1ecba;<\/em><\/li>\n<li><em>b) Ho\u1ea1t \u0111\u1ed9ng v\u1eadn t\u1ea3i qu\u1ed1c t\u1ebf;<\/em><\/li>\n<li><em>c) Xu\u1ea5t v\u00e0o khu phi thu\u1ebf quan v\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c coi nh\u01b0 xu\u1ea5t kh\u1ea9u;<\/em><\/li>\n<li><em>d) Xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 ra n\u01b0\u1edbc ngo\u00e0i.\u201d<\/em><\/li>\n<\/ol>\n<p><strong><em>2.2. Quy \u0111\u1ecbnh v\u1ec1 ch\u1eef s\u1ed1 tr\u00ean h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng<\/em><\/strong><\/p>\n<p>T\u1ea1i \u0111i\u1ec3m b, kho\u1ea3n 13, \u0110i\u1ec1u 10, Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP c\u00f3 quy \u0111\u1ecbnh:<\/p>\n<p><em>\u201cCh\u1eef s\u1ed1 hi\u1ec3n th\u1ecb tr\u00ean ho\u0301a \u0111\u01a1n l\u00e0 ch\u1eef s\u1ed1 \u1ea2-r\u1eadp: 0, 1, 2, 3, 4, 5, 6, 7, 8, 9.\u00a0Ng\u01b0\u1eddi b\u00e1n \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn: sau ch\u1eef s\u1ed1 h\u00e0ng ngh\u00ecn, tri\u1ec7u, t\u1ef7, ngh\u00ecn t\u1ef7, tri\u1ec7u t\u1ef7, t\u1ef7 t\u1ef7 ph\u1ea3i \u0111\u1eb7t d\u1ea5u ch\u1ea5m (.), n\u1ebfu c\u00f3 ghi ch\u1eef s\u1ed1 sau ch\u1eef s\u1ed1 h\u00e0ng \u0111\u01a1n v\u1ecb ph\u1ea3i \u0111\u1eb7t d\u1ea5u ph\u1ea9y (,) sau ch\u1eef s\u1ed1 h\u00e0ng \u0111\u01a1n v\u1ecb ho\u1eb7c s\u1eed d\u1ee5ng d\u1ea5u ph\u00e2n c\u00e1ch s\u1ed1 t\u1ef1 nhi\u00ean l\u00e0 d\u1ea5u ph\u1ea9y (,) sau ch\u1eef s\u1ed1 h\u00e0ng ngh\u00ecn, tri\u1ec7u, t\u1ef7, ngh\u00ecn t\u1ef7, tri\u1ec7u t\u1ef7, t\u1ef7 t\u1ef7 v\u00e0 s\u1eed d\u1ee5ng d\u1ea5u ch\u1ea5m (.) sau ch\u1eef s\u1ed1 h\u00e0ng \u0111\u01a1n v\u1ecb tr\u00ean ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n\u201d.\u00a0<\/em><\/p>\n<p><strong><em>2.3. Quy \u0111\u1ecbnh v\u1ec1 \u0111\u1ed3ng ti\u1ec1n k\u1ebf to\u00e1n ghi tr\u00ean h\u00f3a \u0111\u01a1n v\u00e0 c\u00e1c ch\u1ec9 ti\u00eau tr\u00ean h\u00f3a \u0111\u01a1n<\/em><\/strong><\/p>\n<p>T\u1ea1i \u0111i\u1ec3m c, kho\u1ea3n 13, \u0110i\u1ec1u 10 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP c\u00f3 n\u00eau r\u00f5:<\/p>\n<p><em>\u0110\u1ed3ng ti\u1ec1n ghi tr\u00ean h\u00f3a \u0111\u01a1n l\u00e0 \u0110\u1ed3ng Vi\u1ec7t Nam, ky\u0301 hi\u00ea\u0323u qu\u00f4\u0301c gia la\u0300 \u201c\u0111\u201d.\u00a0<\/em><\/p>\n<p>Tr\u00ean h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng bao g\u1ed3m c\u00e1c ch\u1ec9 ti\u00eau sau:<\/p>\n<ul>\n<li>S\u1ed1 l\u01b0\u1ee3ng;<\/li>\n<li>\u0110\u01a1n gi\u00e1 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5;<\/li>\n<li>Th\u00e0nh ti\u1ec1n ch\u01b0a c\u00f3 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng;<\/li>\n<li>Thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng;<\/li>\n<li>T\u1ed5ng s\u1ed1 ti\u1ec1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo t\u1eebng lo\u1ea1i thu\u1ebf su\u1ea5t;<\/li>\n<li>T\u1ed5ng c\u1ed9ng ti\u1ec1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng;<\/li>\n<li>T\u1ed5ng ti\u1ec1n thanh to\u00e1n \u0111\u00e3 c\u00f3 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/li>\n<\/ul>\n<p>V\u1eady trong c\u00e1c ch\u1ec9 ti\u00eau n\u00eau tr\u00ean th\u00ec k\u1ebf to\u00e1n c\u1ea7n quan t\u00e2m \u0111\u1ebfn quy \u0111\u1ecbnh l\u00e0m tr\u00f2n s\u1ed1 trong k\u1ebf to\u00e1n \u1edf nh\u1eefng ch\u1ec9 ti\u00eau n\u00e0o?<\/p>\n<ul>\n<li>Ch\u1ec9 ti\u00eau\u00a0\u201cThu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng\u201d:\u00a0Tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng do v\u1eady k\u1ebf to\u00e1n\u00a0kh\u00f4ng \u0111\u01b0\u1ee3c l\u00e0m tr\u00f2n s\u1ed1\u00a0\u1edf ch\u1ec9 ti\u00eau n\u00e0y.<\/li>\n<li>Ch\u1ec9 ti\u00eau\u00a0\u201cS\u1ed1 l\u01b0\u1ee3ng\u201d:\u00a0Theo th\u1ef1c t\u1ebf c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 tu\u00e2n th\u1ee7 theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m b, kho\u1ea3n 13, \u0111i\u1ec1u 10 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP nh\u01b0 \u0111\u00e3 tr\u00ecnh b\u00e0y \u1edf tr\u00ean. N\u1ebfu k\u1ebf to\u00e1n mong mu\u1ed1n l\u00e0m tr\u00f2n \u1edf ch\u1ec9 ti\u00eau n\u00e0y th\u00ec tu\u00e2n th\u1ee7 theo nguy\u00ean t\u1eafc l\u00e0m tr\u00f2n trong to\u00e1n h\u1ecdc.<\/li>\n<\/ul>\n<p>Nh\u01b0 v\u1eady: K\u1ebf to\u00e1n c\u1ea7n quan t\u00e2m \u0111\u1ebfn quy \u0111\u1ecbnh l\u00e0m tr\u00f2n s\u1ed1 cho c\u00e1c ch\u1ec9 ti\u00eau ti\u1ec1n t\u1ec7 g\u1ed3m: \u0110\u01a1n gi\u00e1, Th\u00e0nh ti\u1ec1n ch\u01b0a c\u00f3 thu\u1ebf GTGT, Ti\u1ec1n thu\u1ebf GTGT, T\u1ed5ng ti\u1ec1n thanh to\u00e1n \u0111\u00e3 c\u00f3 thu\u1ebf GTGT.<\/p>\n<p>T\u1ed5ng k\u1ebft l\u1ea1i c\u00e1c quy \u0111\u1ecbnh h\u01b0\u1edbng d\u1eabn c\u1ee7a ph\u00e1p lu\u1eadt, c\u00f3 th\u1ec3 r\u00fat ra c\u00e1c nguy\u00ean t\u1eafc l\u00e0m tr\u00f2n s\u1ed1 khi vi\u1ebft h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng nh\u01b0 sau:<\/p>\n<ul>\n<li>Ch\u1ec9 ti\u00eau\u00a0\u201c\u0110\u01a1n gi\u00e1\u201d,\u00a0\u201cTh\u00e0nh ti\u1ec1n ch\u01b0a c\u00f3 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng\u201d, \u201cT\u1ed5ng s\u1ed1 ti\u1ec1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo t\u1eebng lo\u1ea1i thu\u1ebf su\u1ea5t\u201d\u00a0l\u00e0 c\u00e1c ch\u1ec9 ti\u00eau ti\u1ec1n n\u00ean b\u1eaft bu\u1ed9c ph\u1ea3i l\u00e0m tr\u00f2n\u00a0\u0111\u00fang theo \u0111\u01a1n v\u1ecb \u0111\u1ed3ng, t\u1ee9c l\u00e0 ph\u1ea3i l\u00e0m tr\u00f2n \u0111\u1ebfn ch\u1eef s\u1ed1 h\u00e0ng \u0111\u01a1n v\u1ecb nh\u01b0 nguy\u00ean t\u1eafc \u0111\u00e3 tr\u00ecnh b\u00e0y \u1edf m\u1ee5c 1.<\/li>\n<\/ul>\n<p>V\u00ed d\u1ee5: Tr\u00ean h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng kh\u00f4ng th\u1ec3 c\u00f3 th\u00e0nh ti\u1ec1n l\u00e0: 542.315.326,75 \u0111\u1ed3ng. \u0110\u00e2y l\u00e0 m\u1ed9t c\u00e1ch ghi sai v\u00ec \u0111\u1ed3ng ti\u1ec1n c\u1ee7a Vi\u1ec7t Nam s\u1ebd ch\u1ec9 c\u00f3 \u0111\u1ebfn 542.315.327 \u0111\u1ed3ng (\u00c1p d\u1ee5ng nguy\u00ean t\u1eafc l\u00e0m tr\u00f2n nh\u01b0 m\u1ee5c 1).<\/p>\n<p>\u2013 Ch\u1ec9 ti\u00eau \u201cT\u1ed5ng c\u1ed9ng ti\u1ec1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng\u201d v\u00e0 \u201cT\u1ed5ng ti\u1ec1n thanh to\u00e1n \u0111\u00e3 c\u00f3 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng\u201d:\u00a0Do c\u00e1c ch\u1ec9 ti\u00eau ch\u1ec9 l\u00e0\u00a0k\u1ebft qu\u1ea3 c\u1ee7a ph\u00e9p c\u1ed9ng to\u00e1n h\u1ecdc\u00a0c\u1ee7a c\u00e1c ch\u1ec9 ti\u00eau tr\u01b0\u1edbc \u0111\u00f3 \u0111\u00e3 l\u00e0m tr\u00f2n (n\u1ebfu c\u00f3) n\u00ean k\u1ebf to\u00e1n kh\u00f4ng c\u1ea7n quan t\u00e2m \u0111\u1ebfn c\u00e1c quy \u0111\u1ecbnh l\u00e0m tr\u00f2n s\u1ed1 \u0111\u1ed1i v\u1edbi 2 ch\u1ec9 ti\u00eau n\u00e0y.<\/p>\n<p><strong><em>2.4. Quy \u0111\u1ecbnh v\u1ec1 l\u00e0m tr\u00f2n s\u1ed1 trong tr\u01b0\u1eddng h\u1ee3p vi\u1ebft h\u00f3a \u0111\u01a1n b\u1eb1ng ngo\u1ea1i t\u1ec7<\/em><\/strong><\/p>\n<p>C\u0169ng t\u1ea1i \u0111i\u1ec3m T\u1ea1i \u0111i\u1ec3m c, kho\u1ea3n 13, \u0110i\u1ec1u 10 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP, k\u1ebf to\u00e1n c\u0169ng c\u1ea7n l\u01b0u \u00fd \u0111\u1ebfn quy \u0111\u1ecbnh vi\u1ebft h\u00f3a \u0111\u01a1n b\u1eb1ng ngo\u1ea1i t\u1ec7 nh\u01b0 sau:<\/p>\n<p><em>\u201cTr\u01b0\u01a1\u0300ng h\u01a1\u0323p nghi\u00ea\u0323p vu\u0323 kinh t\u00ea\u0301, ta\u0300i chi\u0301nh pha\u0301t sinh b\u0103\u0300ng ngoa\u0323i t\u00ea\u0323 theo quy \u0111i\u0323nh cu\u0309a pha\u0301p lu\u00e2\u0323t v\u00ea\u0300 ngoa\u0323i h\u00f4\u0301i thi\u0300 \u0111\u01a1n gi\u00e1, th\u00e0nh ti\u1ec1n, t\u1ed5ng s\u1ed1 ti\u1ec1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo t\u1eebng lo\u1ea1i thu\u1ebf su\u1ea5t, t\u1ed5ng c\u1ed9ng ti\u1ec1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, t\u1ed5ng s\u1ed1 ti\u1ec1n thanh to\u00e1n \u0111\u01b0\u1ee3c ghi b\u1eb1ng ngo\u1ea1i t\u1ec7, \u0111\u01a1n vi\u0323 ti\u00ea\u0300n t\u00ea\u0323 ghi t\u00ean ngo\u1ea1i t\u1ec7. Ng\u01b0\u1eddi b\u00e1n \u0111\u1ed3ng th\u1eddi th\u1ec3 hi\u1ec7n tr\u00ean h\u00f3a \u0111\u01a1n t\u1ef7 gi\u00e1 ngo\u1ea1i t\u1ec7 v\u1edbi \u0111\u1ed3ng Vi\u1ec7t Nam theo t\u1ef7 gi\u00e1 theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh.\u00a0<\/em><\/p>\n<p><em>Ma\u0303 ky\u0301 hi\u00ea\u0323u ngoa\u0323i t\u00ea\u0323 theo ti\u00eau chu\u00e2\u0309n qu\u00f4\u0301c t\u00ea\u0301 (v\u00ed d\u1ee5: 13.800,25 USD \u2013 M\u01b0\u1eddi ba ngh\u00ecn t\u00e1m tr\u0103m \u0111\u00f4 la M\u1ef9 v\u00e0 hai m\u01b0\u01a1i nh\u0103m xu, v\u00ed d\u1ee5: 5.000,50 EUR \u2013 N\u0103m ngh\u00ecn \u01a1-r\u00f4 v\u00e0 n\u0103m m\u01b0\u01a1i xu).<\/em><\/p>\n<p><em>Tr\u01b0\u1eddng h\u1ee3p b\u00e1n h\u00e0ng h\u00f3a pha\u0301t sinh b\u0103\u0300ng ngoa\u0323i t\u00ea\u0323 theo quy \u0111i\u0323nh cu\u0309a pha\u0301p lu\u00e2\u0323t v\u00ea\u0300 ngoa\u0323i h\u00f4\u0301i v\u00e0 \u0111\u01b0\u1ee3c n\u1ed9p thu\u1ebf b\u1eb1ng ngo\u1ea1i t\u1ec7 th\u00ec t\u1ed5ng s\u1ed1 ti\u1ec1n thanh to\u00e1n th\u1ec3 hi\u1ec7n tr\u00ean h\u00f3a \u0111\u01a1n theo ngo\u1ea1i t\u1ec7, kh\u00f4ng ph\u1ea3i quy \u0111\u1ed5i ra \u0111\u1ed3ng Vi\u1ec7t Nam.\u201d<\/em><\/p>\n<p>Do v\u1eady: N\u1ebfu tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ea7n vi\u1ebft theo ngo\u1ea1i t\u1ec7 th\u00ec ch\u1ec9 ti\u00eau \u201c\u0110\u01a1n gi\u00e1\u201d, \u201cTh\u00e0nh ti\u1ec1n ch\u01b0a c\u00f3 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng\u00a0\u201d, \u201cT\u1ed5ng s\u1ed1 ti\u1ec1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo t\u1eebng lo\u1ea1i thu\u1ebf su\u1ea5t\u201d, kh\u00f4ng ph\u1ea3i l\u00e0 \u0111\u1ed3ng =&gt;\u00a0 Kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i l\u00e0m tr\u00f2n m\u00e0 theo th\u1ef1c t\u1ebf nghi\u1ec7p v\u1ee5. Sau n\u00e0y khi quy \u0111\u1ed5i t\u1eeb ngo\u1ea1i t\u1ec7 sang \u0111\u1ed3ng nh\u1eb1m m\u1ee5c \u0111\u00edch h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n th\u00ec k\u1ebf to\u00e1n c\u00f3 th\u1ec3 \u00e1p d\u1ee5ng nguy\u00ean t\u1eafc l\u00e0m tr\u00f2n s\u1ed1 trong k\u1ebf to\u00e1n \u0111\u00e3 tr\u00ecnh b\u00e0y t\u1ea1i m\u1ee5c 1.<\/p>\n<p><strong>3.M\u1ed9t s\u1ed1 v\u00ed d\u1ee5 th\u1ef1c t\u1ebf khi l\u00e0m tr\u00f2n s\u1ed1 trong k\u1ebf to\u00e1n<\/strong><\/p>\n<p>\u0110\u1ec3 hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 nguy\u00ean t\u1eafc l\u00e0m tr\u00f2n s\u1ed1, m\u1eddi b\u1ea1n \u0111\u1ecdc xem x\u00e9t c\u00e1c v\u00ed d\u1ee5 sau:<\/p>\n<p><strong><em>V\u00ed d\u1ee5 1:\u00a0L\u00e0m tr\u00f2n s\u1ed1 khi t\u00ednh kh\u1ea5u hao T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh<\/em><\/strong><\/p>\n<p>C\u00f4ng ty TNHH ABC, mua m\u00e1y photocopy, c\u00f3 gi\u00e1 ch\u01b0a c\u00f3 thu\u1ebf GTGT l\u00e0: 72.435.000 \u0111\u1ed3ng, k\u1ebf to\u00e1n kh\u1ea5u hao trong 6 n\u0103m. S\u1ed1 ti\u1ec1n kh\u1ea5u hao h\u00e0ng th\u00e1ng k\u1ebf to\u00e1n t\u00ednh to\u00e1n nh\u01b0 sau:<\/p>\n<p>Kh\u1ea5u hao h\u00e0ng th\u00e1ng: 72.435.000\/6\/12 =1.006.041,666666\u2026<\/p>\n<p>+ Theo nguy\u00ean t\u1eafc \u0111\u00e3 \u0111\u1ec1 c\u1eadp \u1edf m\u1ee5c 1, th\u00ec ch\u1eef s\u1ed1 sau ch\u1eef s\u1ed1 h\u00e0ng \u0111\u01a1n v\u1ecb l\u00e0 s\u1ed1 6, thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p &gt;=5 do \u0111\u00f3 s\u1ebd \u0111\u01b0\u1ee3c c\u1ed9ng th\u00eam 1.<\/p>\n<ul>\n<li>K\u1ebf to\u00e1n l\u00e0m tr\u00f2n kh\u1ea5u hao h\u00e0ng th\u00e1ng c\u1ee7a m\u00e1y photocopy l\u00e0: 1.006.042 \u0111\u1ed3ng<\/li>\n<\/ul>\n<p><strong><em>V\u00ed d\u1ee5 2:\u00a0L\u00e0m tr\u00f2n s\u1ed1 khi t\u00ednh gi\u00e1 xu\u1ea5t kho h\u00e0ng h\u00f3a<\/em><\/strong><\/p>\n<p>Khi t\u00ednh \u0111\u01a1n gi\u00e1 xu\u1ea5t kho c\u1ee7a m\u1eb7t h\u00e0ng A theo ph\u01b0\u01a1ng ph\u00e1p b\u00ecnh qu\u00e2n gia quy\u1ec1n v\u1edbi c\u00e1c s\u1ed1 li\u1ec7u sau: M\u1eb7t h\u00e0ng A t\u1ed3n kho 15 c\u00e1i \u0111\u01a1n gi\u00e1 300.000 \u0111\u1ed3ng\/c\u00e1i, 19 c\u00e1i \u0111\u01a1n gi\u00e1: 305.000 \u0111\u1ed3ng\/c\u00e1i<\/p>\n<p>+ \u0110\u01a1n gi\u00e1 xu\u1ea5t kho c\u1ee7a m\u1eb7t h\u00e0ng A theo ph\u01b0\u01a1ng ph\u00e1p b\u00ecnh qu\u00e2n gia quy\u1ec1n:<\/p>\n<p>(15\u00d7300.000+19\u00d7305.000)\/(15+19) =302.794,11764706\u2026<\/p>\n<p>+ Theo nguy\u00ean t\u1eafc \u0111\u00e3 \u0111\u1ec1 c\u1eadp \u1edf m\u1ee5c 1, th\u00ec ch\u1eef s\u1ed1 sau ch\u1eef s\u1ed1 h\u00e0ng \u0111\u01a1n v\u1ecb l\u00e0 s\u1ed1 1=&gt; Thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p &lt;5<\/p>\n<ul>\n<li>K\u1ebf to\u00e1n l\u00e0m tr\u00f2n \u0111\u01a1n gi\u00e1 xu\u1ea5t kho c\u1ee7a m\u1eb7t h\u00e0ng A l\u00e0: 302.794 \u0111\u1ed3ng\/c\u00e1i<\/li>\n<\/ul>\n<p><strong><em>V\u00ed d\u1ee5 3:\u00a0L\u00e0m tr\u00f2n s\u1ed1 khi l\u1eadp BCTC<\/em><\/strong><\/p>\n<p>Trong qu\u00e1 tr\u00ecnh l\u1eadp BCTC h\u1ee3p nh\u1ea5t c\u1ee7a T\u1eadp \u0111o\u00e0n XYZ, k\u1ebf to\u00e1n x\u00e1c \u0111\u1ecbnh ch\u1ec9 ti\u00eau ti\u1ec1n v\u00e0 t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n c\u00f3 s\u1ed1 li\u1ec7u l\u00e0: 548.489.625.147 \u0111\u1ed3ng=&gt; \u0110\u00e2y l\u00e0 1 ch\u1ec9 ti\u00eau c\u00f3 12 ch\u1eef s\u1ed1 =&gt; Theo nguy\u00ean t\u1eafc \u1edf m\u1ee5c 1 v\u1ec1 vi\u1ec7c s\u1eed d\u1ee5ng \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 r\u00fat g\u1ecdn th\u00ec k\u1ebf to\u00e1n d\u00f9ng \u0111\u01a1n v\u1ecb r\u00fat g\u1ecdn l\u00e0 tri\u1ec7u \u0111\u1ed3ng (1.000.000 \u0111\u1ed3ng)<\/p>\n<p>+ Khi tr\u00ecnh b\u00e0y ch\u1ec9 ti\u00eau n\u00e0y tr\u00ean BCTC h\u1ee3p nh\u1ea5t, t\u00ednh to\u00e1n nh\u01b0 sau:<\/p>\n<p>548.489.625.147\/1.000.000 =548.489,625147 =&gt; C\u0169ng theo nguy\u00ean t\u1eafc l\u00e0m tr\u00f2n \u0111\u1ec1 c\u1eadp \u1edf m\u1ee5c 1, k\u1ebf to\u00e1n l\u00e0m tr\u00f2n v\u00e0 tr\u00ecnh b\u00e0y ch\u1ec9 ti\u00eau \u201cTi\u1ec1n v\u00e0 t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n\u201d l\u00e0:\u00a0548.490 tri\u1ec7u \u0111\u1ed3ng<\/p>\n<p><strong><em>V\u00ed d\u1ee5 4:\u00a0L\u00e0m tr\u00f2n s\u1ed1 khi vi\u1ebft h\u00f3a \u0111\u01a1n GTGT<\/em><\/strong><\/p>\n<p>Khi vi\u1ebft h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng b\u00e1n m\u00e1y h\u00fat b\u1ee5i Z, s\u1ed1 l\u01b0\u1ee3ng 1 chi\u1ebfc, c\u00f3 gi\u00e1 ni\u00eam y\u1ebft (\u0111\u00e3 bao g\u1ed3m thu\u1ebf GTGT) t\u1ea1i c\u1eeda h\u00e0ng l\u00e0: 7.000.000 \u0111\u1ed3ng\/chi\u1ebfc. Thu\u1ebf GTGT \u00e1p d\u1ee5ng l\u00e0: 8%<\/p>\n<p>T\u00ednh to\u00e1n: \u0110\u01a1n gi\u00e1 ch\u01b0a c\u00f3 thu\u1ebf GTGT: 7.000.000\/1.08 = 6.484.481,481481\u2026<\/p>\n<p>+ K\u1ebf to\u00e1n l\u00e0m tr\u00f2n \u0111\u01a1n gi\u00e1 c\u1ee7a m\u00e1y h\u00fat b\u1ee5i Z l\u00e0: 6.484.481 \u0111\u1ed3ng\/chi\u1ebfc<\/p>\n<p>+ Th\u00e0nh ti\u1ec1n ch\u01b0a c\u00f3 thu\u1ebf GTGT: 1 x 6.481.481= 6.484.481 \u0111\u1ed3ng (M\u1ee5c n\u00e0y kh\u00f4ng c\u1ea7n l\u00e0m tr\u00f2n do s\u1ed1 l\u01b0\u1ee3ng l\u00e0: 1)<\/p>\n<p>+ Ti\u1ec1n Thu\u1ebf Gi\u00e1 tr\u1ecb gia t\u0103ng: 6.484.481481481\u2026. x 8% = 518.518,51851852\u2026 Do ch\u1eef s\u1ed1 sau d\u1ea5u ph\u1ea9y l\u00e0 s\u1ed1 5 =&gt; \u0110\u01b0\u1ee3c c\u1ed9ng th\u00eam 1 \u0111\u01a1n v\u1ecb =&gt; 518.519 \u0111\u1ed3ng<\/p>\n<p>+ T\u1ed5ng c\u1ed9ng ti\u1ec1n h\u00e0ng (\u0111\u00e3 bao g\u1ed3m thu\u1ebf): 6.484.481 + 518.519 =7.000.000 \u0111\u1ed3ng.<\/p>\n<p>Minh h\u1ecda v\u00ed d\u1ee5 tr\u00ean khi vi\u1ebft h\u00f3a \u0111\u01a1n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i m\u1ee5c 1 v\u00e0 m\u1ee5c 2 nh\u01b0 sau:<\/p>\n<p>K\u1ebf to\u00e1n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd: Do \u0111\u1ed3ng ti\u1ec1n ghi tr\u00ean h\u00f3a \u0111\u01a1n l\u00e0 \u0110\u1ed3ng Vi\u1ec7t Nam n\u00ean nh\u01b0 \u0111\u00e3 tr\u00ecnh b\u00e0y \u1edf m\u1ee5c 2: C\u00e1c chi ti\u00eau ti\u1ec1n t\u1ec7 g\u1ed3m: \u0110\u01a1n gi\u00e1, Th\u00e0nh ti\u1ec1n, C\u1ed9ng ti\u1ec1n h\u00e0ng, Ti\u1ec1n thu\u1ebf GTGT, T\u1ed5ng c\u1ed9ng thanh to\u00e1n kh\u00f4ng th\u1ec3 l\u00e0 c\u00e1c s\u1ed1 c\u00f3 s\u1ed1 l\u1ebb sau h\u00e0ng \u0111\u01a1n v\u1ecb m\u00e0 ph\u1ea3i l\u00e0 s\u1ed1 \u0111\u00e3 l\u00e0m tr\u00f2n theo nguy\u00ean t\u1eafc \u1edf m\u1ee5c 1.<\/p>\n<p>Ti\u1ebfp theo v\u00ed d\u1ee5 4 \u1edf tr\u00ean th\u00ec ch\u1ec9 ti\u00eau \u201c\u0110\u01a1n gi\u00e1\u201d k\u1ebf to\u00e1n kh\u00f4ng \u0111\u1ec3 \u0111\u01a1n gi\u00e1 l\u00e0: 6.481.481,481481 \u0111\u1ed3ng =&gt; \u0110\u00e2y l\u00e0 c\u00e1ch vi\u1ebft sai, m\u00e0 ph\u1ea3i vi\u1ebft \u201c\u0110\u01a1n gi\u00e1\u201d l\u00e0 s\u1ed1 \u0111\u00e3 l\u00e0m tr\u00f2n: 6.481.481 \u0111\u1ed3ng\/chi\u1ebfc.<\/p>\n<p>Trong k\u1ebf to\u00e1n, vi\u1ec7c tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh l\u00e0 r\u1ea5t quan tr\u1ecdng. <a href=\"https:\/\/fts.com.vn\/san-pham\/ke-toan-tai-chinh-erp\/\">FTS ERP<\/a> hy v\u1ecdng v\u1edbi b\u00e0i vi\u1ebft n\u00e0y, b\u1ea1n \u0111\u1ecdc \u0111\u00e3 n\u1eafm v\u1eefng \u0111\u01b0\u1ee3c c\u00e1c quy \u0111\u1ecbnh li\u00ean quan \u0111\u1ebfn \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 r\u00fat g\u1ecdn v\u00e0 l\u00e0m tr\u00f2n s\u1ed1 trong k\u1ebf to\u00e1n.<\/p>\n<p>B\u00ean c\u1ea1nh t\u1ed5ng h\u1ee3p c\u00e1c ki\u1ebfn th\u1ee9c h\u1eefu \u00edch v\u1ec1 k\u1ebf to\u00e1n \u0111\u1ec3 gi\u00fap k\u1ebf to\u00e1n doanh nghi\u1ec7p d\u1ec5 d\u00e0ng t\u00ecm hi\u1ec3u trong qu\u00e1 tr\u00ecnh c\u00f4ng t\u00e1c, FTS \u0111\u1ed3ng th\u1eddi ph\u00e1t tri\u1ec3n ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n mang \u0111\u1ebfn gi\u1ea3i\u00a0ph\u00e1p qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh k\u1ebf to\u00e1n t\u1ed5ng th\u1ec3 v\u1eeba \u0111\u01a1n gi\u1ea3n, th\u00f4ng minh v\u1eeba an to\u00e0n ch\u00ednh x\u00e1c. Anh\/Ch\u1ecb k\u1ebf to\u00e1n doanh nghi\u1ec7p h\u00e3y \u0111\u0103ng k\u00fd ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n t\u00e0i ch\u00ednh FTS\u00a0\u0111\u1ec3 th\u1ef1c t\u1ebf tr\u1ea3i nghi\u1ec7m m\u1ed9t gi\u1ea3i ph\u00e1p v\u1edbi nhi\u1ec1u t\u00ednh n\u0103ng, ti\u1ec7n \u00edch nh\u01b0:<\/p>\n<ul>\n<li>T\u00edch h\u1ee3p s\u1eb5n h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed tr\u00ean ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n<\/li>\n<li>C\u00f3 kh\u1ea3 n\u0103ng k\u1ebft n\u1ed1i v\u1edbi ph\u1ea7n m\u1ec1m kh\u00e1c<\/li>\n<li>\u0110\u1ea7y \u0111\u1ee7 c\u00e1c nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n: \u0110\u1ea7y \u0111\u1ee7 nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n theo TT133 &amp; TT200, t\u1eeb Mua h\u00e0ng, B\u00e1n h\u00e0ng, Kho, H\u00f3a \u0111\u01a1n, Thu\u1ebf, Gi\u00e1 th\u00e0nh,\u2026<\/li>\n<li>T\u1ef1 \u0111\u1ed9ng nh\u1eadp li\u1ec7u: T\u1ef1 \u0111\u1ed9ng nh\u1eadp li\u1ec7u t\u1eeb h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, nh\u1eadp kh\u1ea9u d\u1eef li\u1ec7u t\u1eeb Excel gi\u00fap r\u00fat ng\u1eafn th\u1eddi gian nh\u1eadp ch\u1ee9ng t\u1eeb, tr\u00e1nh sai s\u00f3t.<\/li>\n<li>H\u1ed7 tr\u1ee3 t\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u v\u00e0 k\u1ebft xu\u1ea5t b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u1edbi h\u00e0ng tr\u0103m bi\u1ec3u m\u1eabu c\u00f3 s\u1eb5n gi\u00fap k\u1ebf to\u00e1n \u0111\u00e1p \u1ee9ng k\u1ecbp th\u1eddi y\u00eau c\u1ea7u c\u1ee7a l\u00e3nh \u0111\u1ea1o.<\/li>\n<\/ul>\n<p>V\u00e0 r\u1ea5t nhi\u1ec1u t\u00ednh n\u0103ng kh\u00e1c, nhanh tay <a href=\"https:\/\/fts.com.vn\/lien-he\/\">\u0111\u0103ng k\u00fd<\/a> \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n v\u00e0 demo Ph\u1ea7n m\u1ec1m.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>&nbsp; Nhi\u1ec1u k\u1ebf to\u00e1n b\u0103n kho\u0103n trong qu\u00e1 tr\u00ecnh t\u00ednh to\u00e1n, h\u1ea1ch to\u00e1n, vi\u1ebft h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT) ho\u1eb7c l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh (BCTC) xu\u1ea5t hi\u1ec7n nhi\u1ec1u s\u1ed1 l\u1ebb c\u1ea7n ph\u1ea3i l\u00e0m tr\u00f2n th\u00ec ph\u1ea3i x\u1eed l\u00fd nh\u01b0 th\u1ebf n\u00e0o? Trong b\u00e0i d\u01b0\u1edbi \u0111\u00e2y FTS s\u1ebd gi\u00fap c\u00e1c b\u1ea1n gi\u1ea3i \u0111\u00e1p [&hellip;]<\/p>\n","protected":false},"featured_media":13560,"template":"","article_category":[10],"class_list":["post-7884","article","type-article","status-publish","has-post-thumbnail","hentry","article_category-ke-toan-tai-chinh"],"_links":{"self":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article\/7884","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\/13560"}],"wp:attachment":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media?parent=7884"}],"wp:term":[{"taxonomy":"article_category","embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article_category?post=7884"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}