{"id":9502,"date":"2024-11-05T16:14:34","date_gmt":"2024-11-05T09:14:34","guid":{"rendered":"https:\/\/fts.com.vn\/?p=9502"},"modified":"2025-11-07T11:06:04","modified_gmt":"2025-11-07T04:06:04","slug":"giam-tru-doanh-thu-va-cach-hach-toan","status":"publish","type":"article","link":"https:\/\/fts.com.vn\/en\/article\/giam-tru-doanh-thu-va-cach-hach-toan\/","title":{"rendered":"Gi\u1ea3m tr\u1eeb doanh thu v\u00e0 c\u00e1ch h\u1ea1ch to\u00e1n."},"content":{"rendered":"

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C\u00f3 \u0111\u01b0\u1ee3c doanh thu l\u00e0 m\u1ed9t trong nh\u1eefng y\u1ebfu t\u1ed1 ti\u00ean quy\u1ebft \u0111\u1ec3 doanh nghi\u1ec7p duy tr\u00ec ho\u1ea1t \u0111\u1ed9ng. V\u00e0 trong qu\u00e1 tr\u00ecnh doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n c\u00e1c ho\u1ea1t \u0111\u1ed9ng trao \u0111\u1ed5i h\u00e0ng h\u00f3a th\u00ec s\u1ebd ph\u00e1t sinh c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu. V\u1eady kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu l\u00e0 g\u00ec? C\u00e1ch t\u00ednh nh\u01b0 th\u1ebf n\u00e0o? H\u00e3y c\u00f9ng FTS t\u00ecm hi\u1ec3u d\u01b0\u1edbi b\u00e0i vi\u1ebft d\u01b0\u1edbi n\u00e0y nh\u00e9!<\/span><\/i><\/p>\n

1.C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu:<\/b><\/h4>\n

Theo th\u00f4ng t\u01b0 200\/2014 – BTC, gi\u1ea3m tr\u1eeb doanh thu l\u00e0 c\u00e1c kho\u1ea3n \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m tr\u1eeb v\u00e0o doanh thu b\u00e1n h\u00e0ng, cung c\u1ea5p d\u1ecbch v\u1ee5 ph\u00e1t sinh trong k\u1ef3. T\u00e0i kho\u1ea3n n\u00e0y kh\u00f4ng ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n thu\u1ebf \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb v\u00e0o doanh thu nh\u01b0 thu\u1ebf GTGT \u0111\u1ea7u ra ph\u1ea3i n\u1ed9p t\u00ednh theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp.\u00a0<\/span><\/p>\n

\"H\u00ecnh<\/p>\n

C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu bao g\u1ed3m:\u00a0<\/span><\/p>\n

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  • Chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i: L\u00e0 kho\u1ea3n doanh nghi\u1ec7p b\u00e1n gi\u1ea3m gi\u00e1 ni\u00eam y\u1ebft cho kh\u00e1ch h\u00e0ng mua h\u00e0ng v\u1edbi kh\u1ed1i l\u01b0\u1ee3ng l\u1edbn.\u00a0<\/span><\/li>\n
  • Gi\u1ea3m gi\u00e1 b\u00e1n h\u00e0ng: L\u00e0 kho\u1ea3n gi\u1ea3m tr\u1eeb cho ng\u01b0\u1eddi mua do s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a k\u00e9m, m\u1ea5t ph\u1ea9m ch\u1ea5t hay kh\u00f4ng \u0111\u00fang quy c\u00e1ch theo quy \u0111\u1ecbnh trong h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf.\u00a0<\/span><\/li>\n
  • H\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i: ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb c\u1ee7a s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a b\u1ecb kh\u00e1ch tr\u1ea3 l\u1ea1i do c\u00e1c nguy\u00ean nh\u00e2n: Vi ph\u1ea1m cam k\u1ebft, vi ph\u1ea1m h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf, h\u00e0ng h\u00f3a b\u1ecb k\u00e9m, m\u1ea5t ph\u1ea9m ch\u1ea5t, kh\u00f4ng \u0111\u00fang ch\u1ee7ng lo\u1ea1i, quy c\u00e1ch.\u00a0<\/span><\/li>\n
  • C\u00e1c kho\u1ea3n h\u1ed7 tr\u1ee3 kh\u00e1ch h\u00e0ng: N\u1ebfu doanh nghi\u1ec7p cung c\u1ea5p c\u00e1c kho\u1ea3n h\u1ed7 tr\u1ee3 (nh\u01b0 tr\u1ee3 gi\u00e1) cho kh\u00e1ch h\u00e0ng, nh\u1eefng kho\u1ea3n n\u00e0y c\u0169ng c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c tr\u1eeb kh\u1ecfi doanh thu.\u00a0<\/span><\/li>\n
  • C\u00e1c kho\u1ea3n kh\u00e1c theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt: C\u00f3 th\u1ec3 c\u00f3 c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb kh\u00e1c t\u00f9y thu\u1ed9c v\u00e0o quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 c\u1ee7a ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh.\u00a0<\/span><\/li>\n<\/ul>\n

    2. H\u1ea1ch to\u00e1n gi\u1ea3m tr\u1eeb doanh thu:<\/strong><\/h4>\n

    Theo th\u00f4ng t\u01b0 200\/2014\/TT-BTC, \u0111\u1ec3 h\u1ea1ch to\u00e1n gi\u1ea3m tr\u1eeb doanh thu, t\u00e0i kho\u1ea3n 521 c\u00f3 3 t\u00e0i kho\u1ea3n c\u1ea5p 2 bao g\u1ed3m:<\/span><\/p>\n

    TK 5211 – Chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i (CKTM)<\/span><\/p>\n

    TK 5212 – H\u00e0ng b\u00e1n tr\u1ea3 l\u1ea1i.\u00a0<\/span><\/p>\n

    TK 5213 – Gi\u1ea3m gi\u00e1 h\u00e0n b\u00e1n.\u00a0<\/span><\/p>\n

    K\u1ebft c\u1ea5u t\u00e0i kho\u1ea3n 521 – C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu:\u00a0<\/span><\/p>\n

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    • B\u00ean N\u1ee3:<\/span><\/li>\n<\/ul>\n

      S\u1ed1 ti\u1ec1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i doanh nghi\u1ec7p thanh to\u00e1n cho kh\u00e1ch h\u00e0ng.\u00a0<\/span><\/p>\n

      S\u1ed1 l\u01b0\u1ee3ng gi\u1ea3m gi\u00e1 h\u00e0ng h\u00f3a b\u00e1n h\u00e0ng doanh nghi\u1ec7p ch\u1ea5p thu\u1eadn cho ng\u01b0\u1eddi mua h\u00e0ng.\u00a0<\/span><\/p>\n

      Doanh thu c\u1ee7a h\u00e0ng h\u00f3a b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i m\u00e0 doanh nghi\u1ec7p \u0111\u00e3 tr\u1ea3 l\u1ea1i ti\u1ec1n cho ng\u01b0\u1eddi mua ho\u1eb7c tr\u1eeb v\u00e0o doanh thu kh\u00e1ch h\u00e0ng v\u1ec1 s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a \u0111\u00e3 b\u00e1n.\u00a0<\/span><\/p>\n

        \n
      • B\u00ean c\u00f3:\u00a0<\/span><\/li>\n<\/ul>\n

        K\u1ebft chuy\u1ec3n to\u00e0n b\u1ed9 s\u1ed1 chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i, gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n, doanh thu c\u1ee7a h\u00e0ng h\u00f3a b\u00e1n b\u1ecb kh\u00e1ch h\u00e0ng tr\u1ea3 l\u1ea1i sang t\u00e0i kho\u1ea3n 511 – Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh doanh thu.\u00a0<\/span><\/p>\n

        T\u00e0i kho\u1ea3n 521 kh\u00f4ng c\u00f3 s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3.\u00a0<\/span><\/p>\n

        3. Nghi\u1ec7p v\u1ee5 h\u1ea1ch to\u00e1n gi\u1ea3m tr\u1eeb doanh thu c\u01a1 b\u1ea3n.\u00a0<\/strong><\/h4>\n

        <\/p>\n

        H\u1ea1ch to\u00e1n c\u00e1c kho\u1ea3n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i.\u00a0<\/b><\/p>\n

          \n
        • Tr\u01b0\u1eddng h\u1ee3p: Doanh nghi\u1ec7p t\u00ednh thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb:\u00a0<\/span><\/li>\n<\/ul>\n

          N\u1ee3 TK 5211: CKTM cho kh\u00e1ch h\u00e0ng h\u01b0\u1edfng.\u00a0<\/span><\/p>\n

          N\u1ee3 TK 3331: Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p \u0111\u00e3 ghi nh\u1eadn nay ghi gi\u1ea3m.\u00a0<\/span><\/p>\n

          C\u00f3 TK 111, 112, 131: T\u1ed5ng gi\u00e1 tr\u1ecb chi\u1ebft kh\u1ea5u cho kh\u00e1ch.\u00a0<\/span><\/p>\n

            \n
          • Tr\u01b0\u1eddng h\u1ee3p; Doanh nghi\u1ec7p t\u00ednh thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp:\u00a0<\/span><\/li>\n<\/ul>\n

            N\u1ee3 TK 5211: CKTM cho kh\u00e1ch h\u00e0ng h\u01b0\u1edfng.\u00a0<\/span><\/p>\n

            C\u00f3 TK 111, 112, 131: T\u1ed5ng gi\u00e1 tr\u1ecb chi\u1ebft kh\u1ea5u cho kh\u00e1ch.\u00a0<\/span><\/p>\n

            H\u1ea1ch to\u00e1n c\u00e1c kho\u1ea3n gi\u1ea3m gi\u00e1 b\u00e1n ph\u00e1t sinh trong k\u1ef3.\u00a0<\/b><\/p>\n

              \n
            • Tr\u01b0\u1eddng h\u1ee3p: Doanh nghi\u1ec7p t\u00ednh thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb:\u00a0<\/span><\/li>\n<\/ul>\n

              N\u1ee3 TK 5213: gi\u00e1 tr\u1ecb h\u00e0ng gi\u1ea3m cho kh\u00e1ch h\u00e0ng.\u00a0<\/span><\/p>\n

              N\u1ee3 TK 3331: Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p \u0111\u00e3 ghi nh\u1eadn nay ghi gi\u1ea3m.\u00a0<\/span><\/p>\n

              C\u00f3 TK 111, 112, 131: T\u1ed5ng gi\u00e1 tr\u1ecb h\u00e0ng gi\u1ea3m cho kh\u00e1ch h\u00e0ng.\u00a0<\/span><\/p>\n

                \n
              • Tr\u01b0\u1eddng h\u1ee3p: Doanh nghi\u1ec7p t\u00ednh thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp:\u00a0<\/span><\/li>\n<\/ul>\n

                N\u1ee3 TK 5213: gi\u00e1 tr\u1ecb h\u00e0ng gi\u1ea3m cho kh\u00e1ch h\u00e0ng.\u00a0<\/span><\/p>\n

                C\u00f3 TK 111, 112, 131: T\u1ed5ng gi\u00e1 tr\u1ecb gi\u1ea3m gi\u00e1 cho kh\u00e1ch h\u00e0ng.\u00a0<\/span><\/p>\n

                H\u1ea1ch to\u00e1n kho\u1ea3n h\u00e0ng \u0111\u00e3 b\u00e1n m\u00e0 kh\u00e1ch h\u00e0ng tr\u1ea3 l\u1ea1i.\u00a0<\/b><\/p>\n

                Ph\u1ea3n \u00e1nh kho\u1ea3n doanh thu c\u1ee7a h\u00e0ng b\u00e1n tr\u1ea3 l\u1ea1i.\u00a0<\/i><\/b><\/p>\n

                  \n
                • Tr\u01b0\u1eddng h\u1ee3p: Doanh nghi\u1ec7p t\u00ednh thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb:<\/span><\/li>\n<\/ul>\n

                  N\u1ee3 TK 5212: Doanh thu c\u1ee7a s\u1ed1 h\u00e0ng h\u00f3a b\u1ecb tr\u1ea3 l\u1ea1i ghi nh\u1eadn gi\u1ea3m.\u00a0<\/span><\/p>\n

                  N\u1ee3 TK 3331: Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p \u0111\u00e3 ghi nh\u1eadn nay ghi gi\u1ea3m.\u00a0<\/span><\/p>\n

                  C\u00f3 TK 111, 112, 131: T\u1ed5ng doanh thu bao g\u1ed3m c\u1ea3 thu\u1ebf ghi nh\u1eadn gi\u1ea3m\u00a0<\/span><\/p>\n

                    \n
                  • Tr\u01b0\u1eddng h\u1ee3p: Doanh nghi\u1ec7p t\u00ednh thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp:\u00a0<\/span><\/li>\n<\/ul>\n

                    N\u1ee3 TK 5212: Doanh thu c\u1ee7a s\u1ed1 h\u00e0ng b\u1ecb tr\u1ea3 l\u1ea1i ghi nh\u1eadn gi\u1ea3m.\u00a0<\/span><\/p>\n

                    C\u00f3 TK 111, 112, 131: T\u1ed5ng doanh thu bao g\u1ed3m c\u1ea3 thu\u1ebf ghi nh\u1eadn gi\u1ea3m.\u00a0<\/span><\/p>\n

                    Ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb h\u00e0ng nh\u1eadp kho v\u00e0 ghi gi\u1ea3m gi\u00e1 v\u1ed1n c\u1ee7a h\u00e0ng nh\u1eadp l\u1ea1i kho.\u00a0<\/i><\/b><\/p>\n

                    N\u1ee3 TK 156: Gi\u00e1 tr\u1ecb h\u00e0ng b\u1ecb tr\u1ea3 l\u1ea1i nh\u1eadp kho.\u00a0<\/span><\/p>\n

                    C\u00f3 TK 632: Gi\u00e1 v\u1ed1n h\u00e0ng b\u1ecb tr\u1ea3 l\u1ea1i ghi nh\u1eadn gi\u1ea3m\u00a0<\/span><\/p>\n

                    4. B\u00fat to\u00e1n k\u1ebft chuy\u1ec3n cu\u1ed1i k\u1ef3 kho\u1ea3n gi\u1ea3m tr\u1eeb cho doanh thu b\u00e1n h\u00e0ng.\u00a0<\/b><\/h4>\n

                     <\/p>\n

                    Cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n, k\u1ebf to\u00e1n th\u1ef1c hi\u1ec7n b\u00fat to\u00e1n k\u1ebft chuy\u1ec3n c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb tr\u00ean doanh thu cho ng\u01b0\u1eddi mua h\u00e0ng \u1edf c\u00e1c b\u00fat to\u00e1n 3.1, 3.2 v\u00e0 3.3 sang b\u00ean N\u1ee3 TK 511 \u0111\u1ec3 t\u00ednh doanh thu thu\u1ea7n.\u00a0<\/span><\/i><\/p>\n

                    N\u1ee3 TK 511: C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb l\u00e0m doanh thu gi\u1ea3m.\u00a0<\/span><\/p>\n

                    C\u00f3 TK 5211: Chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i l\u00e0m doanh thu gi\u1ea3m.\u00a0<\/span><\/p>\n

                    C\u00f3 TK 5213: Gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n l\u00e0m doanh thu gi\u1ea3m.\u00a0<\/span><\/p>\n

                    C\u00f3 TK 5212: H\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i l\u00e0m doanh thu gi\u1ea3m.\u00a0<\/span><\/p>\n

                    5. L\u01b0u \u00fd khi ki\u1ec3m tra, thanh tra, quy\u1ebft to\u00e1n thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu.\u00a0<\/b><\/h4>\n

                    Trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 th\u1ec3 t\u00ecm c\u00e1ch \u201ch\u1ee3p th\u1ee9c h\u00f3a\u201d c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb Doanh thu kh\u00f4ng th\u1ef1c s\u1ef1 ph\u00e1t sinh nh\u1eb1m l\u00e0m gi\u1ea3m doanh thu d\u1eabn \u0111\u1ebfn gi\u1ea3m s\u1ed1 thu\u1ebf Thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p. V\u00ec v\u1eady \u0111\u1ec3 tr\u00e1nh t\u00ecnh tr\u1ea1ng gian l\u1eadn thu\u1ebf x\u1ea3y ra \u1edf c\u00e1c doanh nghi\u1ec7p, \u0111\u1ed1i v\u1edbi nh\u1eefng kho\u1ea3n n\u00e0y, c\u01a1 quan thu\u1ebf \u0111\u00e3 c\u00f3 nh\u1eefng bi\u1ec7n ph\u00e1p ki\u1ec3m tra ch\u1eb7t ch\u1ebd. Nh\u1eefng tr\u01b0\u1eddng h\u1ee3p d\u01b0\u1edbi \u0111\u00e2y kh\u00f4ng \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf ch\u1ea5p nh\u1eadn nh\u01b0:\u00a0<\/span><\/p>\n

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                    • Kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu t\u1ea1i c\u00e1c C\u00f4ng ty x\u00e2y d\u1ef1ng b\u1edfi Doanh nghi\u1ec7p x\u00e2y d\u1ef1ng ch\u1ec9 ghi nh\u1eadn Doanh thu khi \u0111\u00e3 th\u1ed1ng nh\u1ea5t v\u00e0 b\u00e0n giao t\u00e0i s\u1ea3n, n\u1ebfu c\u00f4ng tr\u00ecnh k\u00e9m ch\u1ea5t l\u01b0\u1ee3ng th\u00ec \u0111\u01b0\u1ee3c b\u1ea3o h\u00e0nh c\u00f4ng tr\u00ecnh theo \u0111i\u1ec1u kho\u1ea3n quy \u0111\u1ecbnh trong h\u1ee3p \u0111\u1ed3ng d\u1eabn \u0111\u1ebfn vi\u1ec7c t\u0103ng chi ph\u00ed ch\u1ee9 kh\u00f4ng ph\u1ea3i gi\u1ea3m tr\u1eeb doanh thu;\u00a0<\/span><\/li>\n
                    • Chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i kh\u00f4ng th\u1ec3 hi\u1ec7n tr\u00ean h\u00f3a \u0111\u01a1n, thi\u1ebfu c\u00e1c v\u0103n b\u1ea3n v\u1ec1 ch\u00ednh s\u00e1ch Chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i cho kh\u00e1ch h\u00e0ng;\u00a0<\/span><\/li>\n
                    • H\u00e0ng b\u1ecb tr\u1ea3 l\u1ea1i nh\u01b0ng kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n xu\u1ea5t tr\u1ea3 c\u1ee7a b\u00ean mua;\u00a0<\/span><\/li>\n
                    • Gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n kh\u00f4ng \u0111\u0103ng k\u00fd ch\u01b0\u01a1ng tr\u00ecnh khuy\u1ebfn m\u1ea1i ho\u1eb7c m\u1ee9c gi\u1ea3m gi\u00e1 tr\u00ean 50% (theo quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt th\u01b0\u01a1ng m\u1ea1i 2005; Ngh\u1ecb \u0111\u1ecbnh 81\/2018\/N\u0110-CP)<\/span><\/li>\n<\/ul>\n

                      Khi ki\u1ec3m tra, thanh tra ,quy\u1ebft to\u00e1n thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu, c\u1ea7n l\u01b0u \u00fd m\u1ed9t s\u1ed1 \u0111i\u1ec3m quan tr\u1ecdng sau:\u00a0<\/span><\/i><\/p>\n

                        \n
                      • Ch\u1ee9ng t\u1eeb h\u1ee3p l\u1ec7: <\/b>\u0110\u1ea3m b\u1ea3o t\u1ea5t c\u1ea3 c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu \u0111\u1ec1u c\u00f3 ch\u1ee9ng t\u1eeb ch\u1ee9ng minh h\u1ee3p l\u1ec7, nh\u01b0 h\u00f3a \u0111\u01a1n, bi\u00ean b\u1ea3n thanh l\u00fd, ho\u1eb7c h\u1ee3p \u0111\u1ed3ng.\u00a0<\/span><\/li>\n
                      • \u0110\u00fang quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt: <\/b>Ki\u1ec3m tra xem c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb c\u00f3 tu\u00e2n th\u1ee7 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt thu\u1ebf hi\u1ec7n h\u00e0nh kh\u00f4ng. C\u00e1c kho\u1ea3n kh\u00f4ng \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u00f3 th\u1ec3 b\u1ecb tr\u1eeb.\u00a0<\/span><\/li>\n
                      • Ghi ch\u00e9p r\u00f5 r\u00e0ng: <\/b>\u00a0C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb c\u1ea7n \u0111\u01b0\u1ee3c ghi ch\u00e9p r\u00f5 r\u00e0ng trong s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n d\u1ec5 d\u00e0ng tra c\u1ee9u v\u00e0 ki\u1ec3m tra.\u00a0<\/span><\/li>\n
                      • T\u00ednh h\u1ee3p l\u00fd v\u00e0 h\u1ee3p l\u1ec7: <\/b>X\u00e1c minh t\u00ednh h\u1ee3p l\u00fd c\u1ee7a c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb. C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb qu\u00e1 cao ho\u1eb7c kh\u00f4ng ph\u00f9 h\u1ee3p c\u00f3 th\u1ec3 b\u1ecb nghi ng\u1edd v\u00e0 y\u00eau c\u1ea7u gi\u1ea3i tr\u00ecnh.\u00a0<\/span><\/li>\n
                      • Th\u1eddi gian th\u1ef1c hi\u1ec7n: <\/b>Ki\u1ec3m tra xem c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb c\u00f3 n\u1eb1m trong k\u1ef3 t\u00ednh thu\u1ebf m\u00e0 doanh nghi\u1ec7p \u0111ang quy\u1ebft to\u00e1n hay kh\u00f4ng.\u00a0<\/span><\/li>\n
                      • Ki\u1ec3m tra \u0111\u1ecbnh k\u1ef3:<\/b> Th\u1ef1c hi\u1ec7n ki\u1ec3m tra \u0111\u1ecbnh k\u1ef3 \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u0111\u00fang c\u00e1ch trong su\u1ed1t n\u0103m t\u00e0i ch\u00ednh.\u00a0<\/span><\/li>\n
                      • Gi\u1ea3i tr\u00ecnh r\u00f5 r\u00e0ng: <\/b>N\u1ebfu c\u00f3 c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb \u0111\u1eb7c bi\u1ec7t, doanh nghi\u1ec7p n\u00ean chu\u1ea9n b\u1ecb gi\u1ea3i tr\u00ecnh r\u00f5 r\u00e0ng \u0111\u1ec3 cung c\u1ea5p cho c\u01a1 quan thu\u1ebf trong tr\u01b0\u1eddng h\u1ee3p c\u1ea7n thi\u1ebft. <\/span><\/li>\n
                      • L\u01b0u tr\u1eef h\u1ed3 s\u01a1: <\/b>C\u1ea7n l\u01b0u tr\u1eef h\u1ed3 s\u01a1 li\u00ean quan \u0111\u1ebfn c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb trong th\u1eddi gian quy \u0111\u1ecbnh \u0111\u1ec3 ph\u1ee5c v\u1ee5 cho vi\u1ec7c ki\u1ec3m tra sau n\u00e0y.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"

                          C\u00f3 \u0111\u01b0\u1ee3c doanh thu l\u00e0 m\u1ed9t trong nh\u1eefng y\u1ebfu t\u1ed1 ti\u00ean quy\u1ebft \u0111\u1ec3 doanh nghi\u1ec7p duy tr\u00ec ho\u1ea1t \u0111\u1ed9ng. V\u00e0 trong qu\u00e1 tr\u00ecnh doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n c\u00e1c ho\u1ea1t \u0111\u1ed9ng trao \u0111\u1ed5i h\u00e0ng h\u00f3a th\u00ec s\u1ebd ph\u00e1t sinh c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu. V\u1eady kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu l\u00e0 g\u00ec? C\u00e1ch t\u00ednh […]<\/p>\n","protected":false},"featured_media":13450,"template":"","article_category":[10],"class_list":["post-9502","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\/9502","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\/13450"}],"wp:attachment":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media?parent=9502"}],"wp:term":[{"taxonomy":"article_category","embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article_category?post=9502"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}