{"id":234898,"date":"2024-11-13T10:58:54","date_gmt":"2024-11-13T03:58:54","guid":{"rendered":"https:\/\/gtax.vn\/?p=234898"},"modified":"2024-11-18T10:29:04","modified_gmt":"2024-11-18T03:29:04","slug":"tai-khoan-157","status":"publish","type":"post","link":"https:\/\/gtax.vn\/english\/tai-khoan-157\/","title":{"rendered":"T\u00e0i kho\u1ea3n 157"},"content":{"rendered":"<p>GTAX s\u1ebd l\u00e0m r\u00f5 c\u00e1ch h\u1ea1ch to\u00e1n t\u00e0i kho\u1ea3n 157, gi\u00fap k\u1ebf to\u00e1n thu\u1eadn ti\u1ec7n h\u01a1n trong vi\u1ec7c qu\u1ea3n l\u00fd h\u00e0ng h\u00f3a. H\u00e0ng g\u1eedi b\u00e1n \u0111\u01b0\u1ee3c ghi nh\u1eadn tr\u00ean t\u00e0i kho\u1ea3n 157 theo nguy\u00ean t\u1eafc gi\u00e1 g\u1ed1c nh\u01b0 \u0111\u00e3 quy \u0111\u1ecbnh trong Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n H\u00e0ng t\u1ed3n kho.<\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_85 counter-hierarchy ez-toc-counter ez-toc-light-blue ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title ez-toc-toggle\" style=\"cursor:pointer\">M\u1ee5c L\u1ee5c<\/p>\n<span class=\"ez-toc-title-toggle\"><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/gtax.vn\/english\/tai-khoan-157\/#Nguyen_tac_hach_toan_tai_khoan_157_%E2%80%93_Hang_gui_ban\" >Nguy\u00ean t\u1eafc h\u1ea1ch to\u00e1n t\u00e0i kho\u1ea3n 157 \u2013 H\u00e0ng g\u1eedi b\u00e1n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/gtax.vn\/english\/tai-khoan-157\/#Ket_cau_va_noi_dung_phan_anh_cua_tai_khoan_157_%E2%80%93_Hang_gui_di_ban\" >K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a t\u00e0i kho\u1ea3n 157 \u2013 H\u00e0ng g\u1eedi \u0111i b\u00e1n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/gtax.vn\/english\/tai-khoan-157\/#Phuong_phap_ke_toan_mot_so_giao_dich_kinh_te_chu_yeu_ve_tai_khoan_157\" >Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n m\u1ed9t s\u1ed1 giao d\u1ecbch kinh t\u1ebf ch\u1ee7 y\u1ebfu v\u1ec1 t\u00e0i kho\u1ea3n 157<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/gtax.vn\/english\/tai-khoan-157\/#Truong_hop_doanh_nghiep_hach_toan_theo_phuong_phap_ke_khai_thuong_xuyen\" >Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p h\u1ea1ch to\u00e1n theo ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai th\u01b0\u1eddng xuy\u00ean<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/gtax.vn\/english\/tai-khoan-157\/#Truong_hop_doanh_nghiep_hach_toan_hang_ton_kho_theo_phuong_phap_kiem_ke_dinh_ky\" >Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p h\u1ea1ch to\u00e1n h\u00e0ng t\u1ed3n kho theo ph\u01b0\u01a1ng ph\u00e1p ki\u1ec3m k\u00ea \u0111\u1ecbnh k\u1ef3<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/gtax.vn\/english\/tai-khoan-157\/#Cau_hoi_thuong_gap_ve_hach_toan_hang_gui_di_ban\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 h\u1ea1ch to\u00e1n h\u00e0ng g\u1eedi \u0111i b\u00e1n<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/gtax.vn\/english\/tai-khoan-157\/#Cau_1_Hang_gui_di_ban_la_gi\" >C\u00e2u 1: H\u00e0ng g\u1eedi \u0111i b\u00e1n l\u00e0 g\u00ec?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/gtax.vn\/english\/tai-khoan-157\/#Cau_2_Hang_gui_di_ban_la_tai_san_hay_nguon_von\" >C\u00e2u 2: H\u00e0ng g\u1eedi \u0111i b\u00e1n l\u00e0 t\u00e0i s\u1ea3n hay ngu\u1ed3n v\u1ed1n?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/gtax.vn\/english\/tai-khoan-157\/#Cau_3_Hang_gui_di_ban_co_phai_hang_ton_kho_khong\" >C\u00e2u 3: H\u00e0ng g\u1eedi \u0111i b\u00e1n c\u00f3 ph\u1ea3i h\u00e0ng t\u1ed3n kho kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/gtax.vn\/english\/tai-khoan-157\/#Cau_4_Lam_the_nao_de_theo_doi_hang_gui_di_ban_da_duoc_ban_hay_chua\" >C\u00e2u 4: L\u00e0m th\u1ebf n\u00e0o \u0111\u1ec3 theo d\u00f5i h\u00e0ng g\u1eedi \u0111i b\u00e1n \u0111\u00e3 \u0111\u01b0\u1ee3c b\u00e1n hay ch\u01b0a?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Nguyen_tac_hach_toan_tai_khoan_157_%E2%80%93_Hang_gui_ban\"><\/span>Nguy\u00ean t\u1eafc h\u1ea1ch to\u00e1n t\u00e0i kho\u1ea3n 157 \u2013 H\u00e0ng g\u1eedi b\u00e1n<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>1. T\u00e0i kho\u1ea3n 157 \u201cH\u00e0ng g\u1eedi \u0111i b\u00e1n\u201d ch\u1ec9 ghi nh\u1eadn gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a v\u00e0 th\u00e0nh ph\u1ea9m \u0111\u00e3 \u0111\u01b0\u1ee3c g\u1eedi \u0111\u1ebfn kh\u00e1ch h\u00e0ng, g\u1eedi cho \u0111\u1ea1i l\u00fd, k\u00fd g\u1eedi, ho\u1eb7c d\u1ecbch v\u1ee5 \u0111\u00e3 ho\u00e0n th\u00e0nh v\u00e0 b\u00e0n giao theo h\u1ee3p \u0111\u1ed3ng ho\u1eb7c \u0111\u01a1n \u0111\u1eb7t h\u00e0ng, nh\u01b0ng ch\u01b0a \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 \u0111\u00e3 b\u00e1n, t\u1ee9c l\u00e0 ch\u01b0a \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o doanh thu b\u00e1n h\u00e0ng trong k\u1ef3 \u0111\u1ed1i v\u1edbi s\u1ed1 h\u00e0ng h\u00f3a v\u00e0 d\u1ecbch v\u1ee5 \u0111\u00e3 cung c\u1ea5p.<\/p>\n<p><img fetchpriority=\"high\" decoding=\"async\" class=\"aligncenter wp-image-234914 size-full\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/Huong-dan-tai-khoan-157-trong-doanh-nghiep-nho-va-vua-2023.png\" alt=\"Nguy\u00ean t\u1eafc h\u1ea1ch to\u00e1n t\u00e0i kho\u1ea3n 157 \u2013 H\u00e0ng g\u1eedi b\u00e1n\" width=\"600\" height=\"400\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/Huong-dan-tai-khoan-157-trong-doanh-nghiep-nho-va-vua-2023.png 600w, https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/Huong-dan-tai-khoan-157-trong-doanh-nghiep-nho-va-vua-2023-300x200.png 300w\" sizes=\"(max-width: 600px) 100vw, 600px\" \/><\/p>\n<p>2. H\u00e0ng h\u00f3a v\u00e0 th\u00e0nh ph\u1ea9m \u0111\u01b0\u1ee3c ghi nh\u1eadn tr\u00ean t\u00e0i kho\u1ea3n n\u00e0y v\u1eabn thu\u1ed9c quy\u1ec1n s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p. K\u1ebf to\u00e1n c\u1ea7n m\u1edf s\u1ed5 chi ti\u1ebft \u0111\u1ec3 theo d\u00f5i t\u1eebng lo\u1ea1i h\u00e0ng h\u00f3a, th\u00e0nh ph\u1ea9m v\u00e0 t\u1eebng l\u1ea7n g\u1eedi h\u00e0ng t\u1eeb th\u1eddi \u0111i\u1ec3m g\u1eedi cho \u0111\u1ebfn khi x\u00e1c \u0111\u1ecbnh l\u00e0 \u0111\u00e3 b\u00e1n.<\/p>\n<p>3. T\u00e0i kho\u1ea3n n\u00e0y kh\u00f4ng ghi nh\u1eadn c\u00e1c chi ph\u00ed li\u00ean quan \u0111\u1ebfn v\u1eadn chuy\u1ec3n, b\u1ed1c x\u1ebfp hay chi h\u1ed9 kh\u00e1ch h\u00e0ng. T\u00e0i kho\u1ea3n 157 c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c m\u1edf chi ti\u1ebft \u0111\u1ec3 theo d\u00f5i t\u1eebng lo\u1ea1i h\u00e0ng h\u00f3a, th\u00e0nh ph\u1ea9m \u0111\u00e3 g\u1eedi \u0111i b\u00e1n v\u00e0 d\u1ecbch v\u1ee5 \u0111\u00e3 cung c\u1ea5p cho t\u1eebng kh\u00e1ch h\u00e0ng c\u0169ng nh\u01b0 t\u1eebng c\u01a1 s\u1edf nh\u1eadn \u0111\u1ea1i l\u00fd.<\/p>\n<p>Xem th\u00eam: <a href=\"https:\/\/gtax.vn\/english\/ke-toan-tron-goi\/\">D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n tr\u1ecdn g\u00f3i<\/a> GTax s\u1ebd gi\u00fap b\u1ea1n gi\u1ea3i quy\u1ebft c\u00e1c lo l\u1eafng v\u1ec1 nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n.\u200b<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ket_cau_va_noi_dung_phan_anh_cua_tai_khoan_157_%E2%80%93_Hang_gui_di_ban\"><\/span>K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a t\u00e0i kho\u1ea3n 157 \u2013 H\u00e0ng g\u1eedi \u0111i b\u00e1n<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><strong>B\u00ean N\u1ee3<\/strong><\/p>\n<p>\u2013 Gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, th\u00e0nh ph\u1ea9m \u0111\u00e3 chuy\u1ec3n cho kh\u00e1ch h\u00e0ng, ho\u1eb7c g\u1eedi b\u00e1n qua \u0111\u1ea1i l\u00fd, k\u00fd g\u1eedi; g\u1eedi cho c\u00e1c \u0111\u01a1n v\u1ecb c\u1ea5p d\u01b0\u1edbi c\u00f3 h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c;<\/p>\n<p>\u2013 Gi\u00e1 tr\u1ecb d\u1ecbch v\u1ee5 \u0111\u00e3 th\u1ef1c hi\u1ec7n cho kh\u00e1ch h\u00e0ng, nh\u01b0ng ch\u01b0a \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 \u0111\u00e3 b\u00e1n;<\/p>\n<p>\u2013 Cu\u1ed1i k\u1ef3, chuy\u1ec3n giao gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, th\u00e0nh ph\u1ea9m \u0111\u00e3 g\u1eedi \u0111i b\u00e1n m\u00e0 ch\u01b0a \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 \u0111\u00e3 b\u00e1n v\u00e0o cu\u1ed1i k\u1ef3 (trong tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p ki\u1ec3m k\u00ea \u0111\u1ecbnh k\u1ef3 cho h\u00e0ng t\u1ed3n kho).<\/p>\n<p><img decoding=\"async\" class=\"aligncenter wp-image-234901 size-large\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/tai-khoan-157-hang-gui-di-ban-1024x707.png\" alt=\"K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a t\u00e0i kho\u1ea3n 157 \u2013 H\u00e0ng g\u1eedi \u0111i b\u00e1n\" width=\"1024\" height=\"707\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/tai-khoan-157-hang-gui-di-ban-1024x707.png 1024w, https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/tai-khoan-157-hang-gui-di-ban-300x207.png 300w, https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/tai-khoan-157-hang-gui-di-ban-768x530.png 768w, https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/tai-khoan-157-hang-gui-di-ban.png 1500w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/p>\n<p><strong>B\u00ean C\u00f3<\/strong><\/p>\n<p>\u2013 Gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, th\u00e0nh ph\u1ea9m \u0111\u00e3 g\u1eedi \u0111i b\u00e1n, d\u1ecbch v\u1ee5 \u0111\u00e3 cung c\u1ea5p \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 \u0111\u00e3 b\u00e1n;<\/p>\n<p>\u2013 Gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, th\u00e0nh ph\u1ea9m, d\u1ecbch v\u1ee5 \u0111\u00e3 g\u1eedi \u0111i b\u1ecb kh\u00e1ch h\u00e0ng tr\u1ea3 l\u1ea1i;<\/p>\n<p>\u2013 \u0110\u1ea7u k\u1ef3, chuy\u1ec3n giao gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, th\u00e0nh ph\u1ea9m \u0111\u00e3 g\u1eedi \u0111i b\u00e1n, d\u1ecbch v\u1ee5 \u0111\u00e3 cung c\u1ea5p m\u00e0 ch\u01b0a \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 \u0111\u00e3 b\u00e1n v\u00e0o \u0111\u1ea7u k\u1ef3 (trong tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p ki\u1ec3m k\u00ea \u0111\u1ecbnh k\u1ef3 cho h\u00e0ng t\u1ed3n kho).<\/p>\n<p><strong>S\u1ed1 d\u01b0 b\u00ean N\u1ee3<\/strong><\/p>\n<p>\u2013 Gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, th\u00e0nh ph\u1ea9m \u0111\u00e3 g\u1eedi \u0111i, d\u1ecbch v\u1ee5 \u0111\u00e3 cung c\u1ea5p m\u00e0 ch\u01b0a \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 \u0111\u00e3 b\u00e1n trong k\u1ef3.<\/p>\n<p>T\u00e0i kho\u1ea3n 157 \u2013 H\u00e0ng g\u1eedi \u0111i b\u00e1n kh\u00f4ng c\u00f3 t\u00e0i kho\u1ea3n c\u1ea5p 2.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Phuong_phap_ke_toan_mot_so_giao_dich_kinh_te_chu_yeu_ve_tai_khoan_157\"><\/span>Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n m\u1ed9t s\u1ed1 giao d\u1ecbch kinh t\u1ebf ch\u1ee7 y\u1ebfu v\u1ec1 t\u00e0i kho\u1ea3n 157<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"Truong_hop_doanh_nghiep_hach_toan_theo_phuong_phap_ke_khai_thuong_xuyen\"><\/span>Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p h\u1ea1ch to\u00e1n theo ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai th\u01b0\u1eddng xuy\u00ean<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Khi th\u1ef1c hi\u1ec7n vi\u1ec7c chuy\u1ec3n giao h\u00e0ng h\u00f3a, s\u1ea3n ph\u1ea9m cho kh\u00e1ch h\u00e0ng ho\u1eb7c xu\u1ea5t h\u00e0ng h\u00f3a, s\u1ea3n ph\u1ea9m cho doanh nghi\u1ec7p \u0111\u1ea1i l\u00fd theo h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf, d\u1ef1a tr\u00ean phi\u1ebfu xu\u1ea5t kho, ghi nh\u1eadn nh\u01b0 sau:<\/p>\n<ul>\n<li>N\u1ee3 TK 157 \u2013 H\u00e0ng g\u1eedi \u0111i b\u00e1n<\/li>\n<li>C\u00f3 TK 156 \u2013 H\u00e0ng h\u00f3a<\/li>\n<li>C\u00f3 TK 155 \u2013 Th\u00e0nh ph\u1ea9m.<\/li>\n<\/ul>\n<p>\u0110\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 \u0111\u00e3 \u0111\u01b0\u1ee3c ho\u00e0n th\u00e0nh v\u00e0 b\u00e0n giao cho kh\u00e1ch h\u00e0ng nh\u01b0ng ch\u01b0a \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 \u0111\u00e3 b\u00e1n trong k\u1ef3, ghi nh\u1eadn nh\u01b0 sau:<\/p>\n<ul>\n<li>N\u1ee3 TK 157 \u2013 H\u00e0ng g\u1eedi \u0111i b\u00e1n<\/li>\n<li>C\u00f3 TK 154 \u2013 Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang.<\/li>\n<\/ul>\n<p>Khi h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c g\u1eedi \u0111i b\u00e1n v\u00e0 d\u1ecbch v\u1ee5 \u0111\u00e3 \u0111\u01b0\u1ee3c ho\u00e0n t\u1ea5t b\u00e0n giao cho kh\u00e1ch h\u00e0ng, ch\u00fang \u0111\u01b0\u1ee3c coi l\u00e0 \u0111\u00e3 b\u00e1n trong k\u1ef3:<\/p>\n<p>\u2013 N\u1ebfu c\u00f3 th\u1ec3 t\u00e1ch ri\u00eang thu\u1ebf gi\u00e1n thu t\u1ea1i th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn doanh thu, k\u1ebf to\u00e1n s\u1ebd ghi nh\u1eadn doanh thu t\u1eeb vi\u1ec7c b\u00e1n h\u00e0ng h\u00f3a, th\u00e0nh ph\u1ea9m v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 theo gi\u00e1 b\u00e1n ch\u01b0a bao g\u1ed3m thu\u1ebf, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/p>\n<ul>\n<li>N\u1ee3 TK 131 \u2013 Ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng<\/li>\n<li>C\u00f3 TK 511 \u2013 Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5<\/li>\n<li>C\u00f3 TK 333 \u2013 Thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p Nh\u00e0 n\u01b0\u1edbc.<\/li>\n<\/ul>\n<p>N\u1ebfu kh\u00f4ng th\u1ec3 t\u00e1ch ri\u00eang thu\u1ebf gi\u00e1n thu ngay l\u1eadp t\u1ee9c, k\u1ebf to\u00e1n s\u1ebd ghi nh\u1eadn doanh thu bao g\u1ed3m c\u1ea3 thu\u1ebf. \u0110\u1ecbnh k\u1ef3, k\u1ebf to\u00e1n s\u1ebd \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m doanh thu t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 thu\u1ebf gi\u00e1n thu ph\u1ea3i n\u1ed9p, c\u1ee5 th\u1ec3 ghi:<\/p>\n<ul>\n<li>N\u1ee3 TK 511 \u2013 Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5<\/li>\n<li>C\u00f3 TK 333 \u2013 Thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p Nh\u00e0 n\u01b0\u1edbc.<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"aligncenter wp-image-234915 size-full\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/tai-khoan-157-hang-gui-di-ban.jpg\" alt=\"Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n m\u1ed9t s\u1ed1 giao d\u1ecbch kinh t\u1ebf ch\u1ee7 y\u1ebfu v\u1ec1 t\u00e0i kho\u1ea3n 157\" width=\"700\" height=\"400\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/tai-khoan-157-hang-gui-di-ban.jpg 700w, https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/tai-khoan-157-hang-gui-di-ban-300x171.jpg 300w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/><\/p>\n<p><strong>Ngo\u00e0i ra, c\u1ea7n ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb v\u1ed1n c\u1ee7a h\u00e0ng h\u00f3a, th\u00e0nh ph\u1ea9m, d\u1ecbch v\u1ee5 \u0111\u00e3 b\u00e1n trong k\u1ef3, ghi:<\/strong><\/p>\n<ul>\n<li>N\u1ee3 TK 632 \u2013 Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n<\/li>\n<li>C\u00f3 TK 157 \u2013 H\u00e0ng g\u1eedi \u0111i b\u00e1n.<\/li>\n<\/ul>\n<p>Trong tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a, th\u00e0nh ph\u1ea9m \u0111\u00e3 g\u1eedi \u0111i b\u00e1n nh\u01b0ng b\u1ecb kh\u00e1ch h\u00e0ng tr\u1ea3 l\u1ea1i:<\/p>\n<p>\u2013 N\u1ebfu h\u00e0ng h\u00f3a, th\u00e0nh ph\u1ea9m v\u1eabn c\u00f3 th\u1ec3 b\u00e1n l\u1ea1i ho\u1eb7c s\u1eeda ch\u1eefa, ghi:<\/p>\n<ul>\n<li>N\u1ee3 TK 156 \u2013 H\u00e0ng h\u00f3a; ho\u1eb7c<\/li>\n<li>N\u1ee3 TK 155 \u2013 Th\u00e0nh ph\u1ea9m<\/li>\n<li>C\u00f3 TK 157 \u2013 H\u00e0ng g\u1eedi \u0111i b\u00e1n.<\/li>\n<\/ul>\n<p>\u2013 N\u1ebfu h\u00e0ng h\u00f3a, th\u00e0nh ph\u1ea9m b\u1ecb h\u01b0 h\u1ecfng kh\u00f4ng th\u1ec3 b\u00e1n ho\u1eb7c s\u1eeda ch\u1eefa, ghi:<\/p>\n<ul>\n<li>N\u1ee3 TK 632 \u2013 Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n<\/li>\n<li>C\u00f3 TK 157 \u2013 H\u00e0ng g\u1eedi \u0111i b\u00e1n.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Truong_hop_doanh_nghiep_hach_toan_hang_ton_kho_theo_phuong_phap_kiem_ke_dinh_ky\"><\/span>Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p h\u1ea1ch to\u00e1n h\u00e0ng t\u1ed3n kho theo ph\u01b0\u01a1ng ph\u00e1p ki\u1ec3m k\u00ea \u0111\u1ecbnh k\u1ef3<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>V\u00e0o \u0111\u1ea7u k\u1ef3 k\u1ebf to\u00e1n, c\u1ea7n th\u1ef1c hi\u1ec7n vi\u1ec7c k\u1ebft chuy\u1ec3n gi\u00e1 tr\u1ecb c\u1ee7a h\u00e0ng h\u00f3a v\u00e0 th\u00e0nh ph\u1ea9m \u0111\u00e3 \u0111\u01b0\u1ee3c g\u1eedi cho kh\u00e1ch h\u00e0ng, nh\u01b0ng ch\u01b0a \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 \u0111\u00e3 b\u00e1n trong k\u1ef3. \u0110i\u1ec1u n\u00e0y bao g\u1ed3m h\u00e0ng h\u00f3a g\u1eedi b\u00e1n qua \u0111\u1ea1i l\u00fd, h\u00e0ng k\u00fd g\u1eedi (ch\u01b0a \u0111\u01b0\u1ee3c coi l\u00e0 \u0111\u00e3 b\u00e1n trong k\u1ef3), v\u00e0 gi\u00e1 tr\u1ecb d\u1ecbch v\u1ee5 \u0111\u00e3 \u0111\u01b0\u1ee3c b\u00e0n giao cho ng\u01b0\u1eddi \u0111\u1eb7t h\u00e0ng nh\u01b0ng ch\u01b0a \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 \u0111\u00e3 b\u00e1n trong k\u1ef3. Ghi nh\u1eadn nh\u01b0 sau:<\/p>\n<ul>\n<li>N\u1ee3 TK 611 \u2013 Mua h\u00e0ng (\u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a)<\/li>\n<li>N\u1ee3 TK 632 \u2013 Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n (\u0111\u1ed1i v\u1edbi th\u00e0nh ph\u1ea9m, d\u1ecbch v\u1ee5)<\/li>\n<li>C\u00f3 TK 157 \u2013 H\u00e0ng g\u1eedi \u0111i b\u00e1n.<\/li>\n<\/ul>\n<p>V\u00e0o cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n, d\u1ef1a tr\u00ean k\u1ebft qu\u1ea3 ki\u1ec3m k\u00ea h\u00e0ng t\u1ed3n kho, c\u1ea7n x\u00e1c \u0111\u1ecbnh tr\u1ecb gi\u00e1 c\u1ee7a h\u00e0ng h\u00f3a, s\u1ea3n ph\u1ea9m (bao g\u1ed3m th\u00e0nh ph\u1ea9m v\u00e0 b\u00e1n th\u00e0nh ph\u1ea9m), c\u0169ng nh\u01b0 d\u1ecbch v\u1ee5 \u0111\u00e3 cung c\u1ea5p cho kh\u00e1ch h\u00e0ng. \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a g\u1eedi b\u00e1n qua \u0111\u1ea1i l\u00fd, h\u00e0ng k\u00fd g\u1eedi ch\u01b0a \u0111\u01b0\u1ee3c coi l\u00e0 \u0111\u00e3 b\u00e1n v\u00e0o cu\u1ed1i k\u1ef3, ghi nh\u1eadn nh\u01b0 sau:<\/p>\n<p>\u2013 Gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a \u0111\u00e3 g\u1eedi cho kh\u00e1ch h\u00e0ng nh\u01b0ng ch\u01b0a \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn thanh to\u00e1n; h\u00e0ng h\u00f3a g\u1eedi b\u00e1n qua \u0111\u1ea1i l\u00fd, h\u00e0ng k\u00fd g\u1eedi; v\u00e0 h\u00e0ng h\u00f3a g\u1eedi cho \u0111\u01a1n v\u1ecb c\u1ea5p d\u01b0\u1edbi h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c ch\u01b0a \u0111\u01b0\u1ee3c coi l\u00e0 \u0111\u00e3 b\u00e1n v\u00e0o cu\u1ed1i k\u1ef3, ghi:<\/p>\n<ul>\n<li>N\u1ee3 TK 157 \u2013 H\u00e0ng g\u1eedi \u0111i b\u00e1n<\/li>\n<li>C\u00f3 TK 611 \u2013 Mua h\u00e0ng.<\/li>\n<\/ul>\n<p>\u2013 Cu\u1ed1i k\u1ef3, k\u1ebf to\u00e1n c\u1ea7n k\u1ebft chuy\u1ec3n gi\u00e1 tr\u1ecb c\u1ee7a th\u00e0nh ph\u1ea9m \u0111\u00e3 cung c\u1ea5p cho kh\u00e1ch h\u00e0ng ho\u1eb7c h\u00e0ng g\u1eedi b\u00e1n qua \u0111\u1ea1i l\u00fd, h\u00e0ng k\u00fd g\u1eedi; gi\u00e1 tr\u1ecb d\u1ecbch v\u1ee5 \u0111\u00e3 cung c\u1ea5p cho ng\u01b0\u1eddi \u0111\u1eb7t h\u00e0ng nh\u01b0ng ch\u01b0a \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 \u0111\u00e3 b\u00e1n v\u00e0o cu\u1ed1i k\u1ef3, ghi:<\/p>\n<ul>\n<li>N\u1ee3 TK 157 \u2013 H\u00e0ng g\u1eedi \u0111i b\u00e1n<\/li>\n<li>C\u00f3 TK 632 \u2013 Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n.<\/li>\n<\/ul>\n<p>Xem th\u00eam: Nhi\u1ec7m v\u1ee5 c\u1ee7a <a href=\"https:\/\/gtax.vn\/english\/ke-toan-kho\/\">k\u1ebf to\u00e1n kho<\/a> bao g\u1ed3m nh\u1eefng g\u00ec?<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_hach_toan_hang_gui_di_ban\"><\/span>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 h\u1ea1ch to\u00e1n h\u00e0ng g\u1eedi \u0111i b\u00e1n<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"Cau_1_Hang_gui_di_ban_la_gi\"><\/span>C\u00e2u 1: H\u00e0ng g\u1eedi \u0111i b\u00e1n l\u00e0 g\u00ec?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>H\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c g\u1eedi \u0111i \u0111\u1ec3 b\u00e1n l\u00e0 s\u1ea3n ph\u1ea9m m\u00e0 doanh nghi\u1ec7p chuy\u1ec3n \u0111\u1ebfn m\u1ed9t \u0111\u1ed1i t\u00e1c (th\u01b0\u1eddng l\u00e0 nh\u00e0 b\u00e1n l\u1ebb ho\u1eb7c \u0111\u1ea1i l\u00fd) nh\u1eb1m m\u1ee5c \u0111\u00edch b\u00e1n h\u1ed9, trong khi quy\u1ec1n s\u1edf h\u1eefu c\u1ee7a h\u00e0ng h\u00f3a v\u1eabn thu\u1ed9c v\u1ec1 doanh nghi\u1ec7p g\u1eedi.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cau_2_Hang_gui_di_ban_la_tai_san_hay_nguon_von\"><\/span>C\u00e2u 2: H\u00e0ng g\u1eedi \u0111i b\u00e1n l\u00e0 t\u00e0i s\u1ea3n hay ngu\u1ed3n v\u1ed1n?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>H\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c g\u1eedi \u0111i \u0111\u1ec3 b\u00e1n \u0111\u01b0\u1ee3c xem nh\u01b0 m\u1ed9t lo\u1ea1i t\u00e0i s\u1ea3n trong h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n. Khi doanh nghi\u1ec7p chuy\u1ec3n giao h\u00e0ng h\u00f3a cho m\u1ed9t \u0111\u1ea1i l\u00fd ho\u1eb7c \u0111\u1ed1i t\u00e1c \u0111\u1ec3 ti\u00eau th\u1ee5 m\u00e0 ch\u01b0a chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n s\u1edf h\u1eefu, nh\u1eefng m\u1eb7t h\u00e0ng n\u00e0y v\u1eabn \u0111\u01b0\u1ee3c coi l\u00e0 t\u00e0i s\u1ea3n c\u1ee7a doanh nghi\u1ec7p cho \u0111\u1ebfn khi ch\u00fang \u0111\u01b0\u1ee3c ti\u00eau th\u1ee5. Trong kho\u1ea3ng th\u1eddi gian n\u00e0y, h\u00e0ng h\u00f3a s\u1ebd \u0111\u01b0\u1ee3c ghi nh\u1eadn trong s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p d\u01b0\u1edbi d\u1ea1ng h\u00e0ng t\u1ed3n kho ho\u1eb7c m\u1ed9t t\u00e0i kho\u1ea3n ri\u00eang bi\u1ec7t mang t\u00ean \u201cH\u00e0ng g\u1eedi b\u00e1n\u201d nh\u1eb1m th\u1ec3 hi\u1ec7n r\u00f5 r\u00e0ng gi\u00e1 tr\u1ecb v\u00e0 s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng h\u00f3a \u0111ang ch\u1edd \u0111\u01b0\u1ee3c b\u00e1n.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cau_3_Hang_gui_di_ban_co_phai_hang_ton_kho_khong\"><\/span>C\u00e2u 3: H\u00e0ng g\u1eedi \u0111i b\u00e1n c\u00f3 ph\u1ea3i h\u00e0ng t\u1ed3n kho kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>H\u00e0ng h\u00f3a g\u1eedi \u0111i b\u00e1n th\u01b0\u1eddng \u0111\u01b0\u1ee3c xem x\u00e9t m\u1ed9t c\u00e1ch \u0111\u1eb7c bi\u1ec7t trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n v\u00e0 c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c coi l\u00e0 m\u1ed9t ph\u1ea7n c\u1ee7a h\u00e0ng t\u1ed3n kho t\u1eeb m\u1ed9t g\u00f3c \u0111\u1ed9 nh\u1ea5t \u0111\u1ecbnh. M\u1eb7c d\u00f9 v\u1ec1 m\u1eb7t k\u1ef9 thu\u1eadt, h\u00e0ng h\u00f3a g\u1eedi \u0111i b\u00e1n v\u1eabn thu\u1ed9c quy\u1ec1n s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p cho \u0111\u1ebfn khi \u0111\u01b0\u1ee3c ti\u00eau th\u1ee5, nh\u01b0ng ch\u00fang kh\u00f4ng n\u1eb1m trong s\u1ef1 ki\u1ec3m so\u00e1t v\u1eadt l\u00fd tr\u1ef1c ti\u1ebfp c\u1ee7a doanh nghi\u1ec7p. \u0110i\u1ec1u n\u00e0y y\u00eau c\u1ea7u m\u1ed9t ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n ri\u00eang bi\u1ec7t \u0111\u1ec3 ph\u1ea3n \u00e1nh ch\u00ednh x\u00e1c t\u00ecnh h\u00ecnh t\u00e0i s\u1ea3n.<\/p>\n<p>Trong h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n, h\u00e0ng h\u00f3a g\u1eedi \u0111i b\u00e1n th\u01b0\u1eddng \u0111\u01b0\u1ee3c ghi nh\u1eadn trong m\u1ed9t t\u00e0i kho\u1ea3n ri\u00eang bi\u1ec7t, \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 \u201cH\u00e0ng g\u1eedi b\u00e1n\u201d ho\u1eb7c \u201cH\u00e0ng g\u1eedi \u0111i b\u00e1n\u201d, thay v\u00ec n\u1eb1m trong t\u00e0i kho\u1ea3n \u201cH\u00e0ng t\u1ed3n kho\u201d th\u00f4ng th\u01b0\u1eddng. Vi\u1ec7c n\u00e0y gi\u00fap doanh nghi\u1ec7p theo d\u00f5i ch\u00ednh x\u00e1c s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng \u0111\u00e3 g\u1eedi \u0111i m\u00e0 ch\u01b0a \u0111\u01b0\u1ee3c b\u00e1n, t\u1eeb \u0111\u00f3 \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch v\u00e0 ch\u00ednh x\u00e1c trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n<p>Tuy nhi\u00ean, v\u1ec1 b\u1ea3n ch\u1ea5t, h\u00e0ng h\u00f3a g\u1eedi \u0111i b\u00e1n v\u1eabn l\u00e0 m\u1ed9t lo\u1ea1i h\u00e0ng t\u1ed3n kho v\u00ec n\u00f3 v\u1eabn thu\u1ed9c quy\u1ec1n s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p v\u00e0 ch\u01b0a \u0111\u01b0\u1ee3c chuy\u1ec3n nh\u01b0\u1ee3ng cho b\u00ean mua. Do \u0111\u00f3, h\u00e0ng g\u1eedi \u0111i b\u00e1n c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c xem l\u00e0 m\u1ed9t ph\u1ea7n c\u1ee7a t\u1ed5ng h\u00e0ng t\u1ed3n kho, nh\u01b0ng \u0111\u01b0\u1ee3c qu\u1ea3n l\u00fd th\u00f4ng qua m\u1ed9t h\u1ec7 th\u1ed1ng ghi ch\u00e9p ri\u00eang bi\u1ec7t \u0111\u1ec3 ph\u00e2n bi\u1ec7t v\u1edbi c\u00e1c h\u00e0ng t\u1ed3n kho kh\u00e1c \u0111\u01b0\u1ee3c l\u01b0u tr\u1eef tr\u1ef1c ti\u1ebfp t\u1ea1i doanh nghi\u1ec7p.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cau_4_Lam_the_nao_de_theo_doi_hang_gui_di_ban_da_duoc_ban_hay_chua\"><\/span>C\u00e2u 4: L\u00e0m th\u1ebf n\u00e0o \u0111\u1ec3 theo d\u00f5i h\u00e0ng g\u1eedi \u0111i b\u00e1n \u0111\u00e3 \u0111\u01b0\u1ee3c b\u00e1n hay ch\u01b0a?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Doanh nghi\u1ec7p c\u1ea7n x\u00e2y d\u1ef1ng m\u1ed9t h\u1ec7 th\u1ed1ng b\u00e1o c\u00e1o \u0111\u1ecbnh k\u1ef3 t\u1eeb c\u00e1c \u0111\u1ed1i t\u00e1c nh\u1eadn h\u00e0ng \u0111\u1ec3 theo d\u00f5i th\u00f4ng tin v\u1ec1 t\u00ecnh h\u00ecnh b\u00e1n h\u00e0ng v\u00e0 t\u1ed3n kho.<\/p>\n<p>Ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n tr\u1ef1c tuy\u1ebfn GTAX h\u1ed7 tr\u1ee3 k\u1ebf to\u00e1n gi\u1ea3m thi\u1ec3u t\u1ed1i \u0111a c\u00e1c sai s\u00f3t trong qu\u00e1 tr\u00ecnh h\u1ea1ch to\u00e1n, \u0111\u1eb7c bi\u1ec7t l\u00e0 trong vi\u1ec7c qu\u1ea3n l\u00fd h\u00e0ng h\u00f3a, gi\u00fap k\u1ebf to\u00e1n ti\u1ebft ki\u1ec7m th\u1eddi gian v\u00e0 c\u00f4ng s\u1ee9c m\u1ed9t c\u00e1ch hi\u1ec7u qu\u1ea3 so v\u1edbi c\u00e1c ph\u01b0\u01a1ng ph\u00e1p th\u1ee7 c\u00f4ng tr\u01b0\u1edbc \u0111\u00e2y.<\/p>\n<ul>\n<li>T\u00ednh gi\u00e1 xu\u1ea5t kho theo nhi\u1ec1u ph\u01b0\u01a1ng ph\u00e1p kh\u00e1c nhau<\/li>\n<li>Qu\u1ea3n l\u00fd h\u00e0ng h\u00f3a d\u1ef1a tr\u00ean nhi\u1ec1u \u0111\u1eb7c t\u00ednh<\/li>\n<li>Qu\u1ea3n l\u00fd h\u00e0ng h\u00f3a theo nhi\u1ec1u \u0111\u01a1n v\u1ecb \u0111o l\u01b0\u1eddng<\/li>\n<li>Qu\u1ea3n l\u00fd h\u00e0ng h\u00f3a theo s\u1ed1 l\u00f4 v\u00e0 h\u1ea1n s\u1eed d\u1ee5ng<\/li>\n<li>Qu\u1ea3n l\u00fd phi\u1ebfu xu\u1ea5t kho ki\u00eam v\u1eadn chuy\u1ec3n<\/li>\n<li>Qu\u1ea3n l\u00fd v\u1eadt t\u01b0 h\u00e0ng h\u00f3a theo nhi\u1ec1u c\u1ea5p \u0111\u1ed9<\/li>\n<li>Thi\u1ebft l\u1eadp \u0111\u1ecbnh m\u1ee9c nguy\u00ean v\u1eadt li\u1ec7u<\/li>\n<li>\u0110\u1ea3m b\u1ea3o \u0111\u1ea7y \u0111\u1ee7 s\u1ed5 s\u00e1ch theo quy \u0111\u1ecbnh.<\/li>\n<\/ul>\n<p>Ph\u1ea7n m\u1ec1m c\u0169ng cung c\u1ea5p \u0111\u1ea7y \u0111\u1ee7 c\u00e1c ch\u1ee9c n\u0103ng k\u1ebf to\u00e1n kh\u00e1c, \u0111\u1ea3m b\u1ea3o quy tr\u00ecnh k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf di\u1ec5n ra ch\u00ednh x\u00e1c trong doanh nghi\u1ec7p.<\/p>\n<ul>\n<li>T\u1ef1 \u0111\u1ed9ng t\u1ed5ng h\u1ee3p d\u1eef li\u1ec7u \u0111\u1ec3 t\u1ea1o ra b\u00e1o c\u00e1o thu\u1ebf, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 c\u00e1c s\u1ed5 s\u00e1ch, gi\u00fap doanh nghi\u1ec7p n\u1ed9p b\u00e1o c\u00e1o m\u1ed9t c\u00e1ch k\u1ecbp th\u1eddi v\u00e0 ch\u00ednh x\u00e1c.<\/li>\n<li>Cung c\u1ea5p \u0111\u1ea7y \u0111\u1ee7 c\u00e1c b\u00e1o c\u00e1o qu\u1ea3n tr\u1ecb: H\u00e0ng tr\u0103m m\u1eabu b\u00e1o c\u00e1o qu\u1ea3n tr\u1ecb c\u00f3 s\u1eb5n ho\u1eb7c c\u00f3 th\u1ec3 t\u00f9y ch\u1ec9nh theo nhu c\u1ea7u c\u1ee7a doanh nghi\u1ec7p \u1edf m\u1ecdi l\u0129nh v\u1ef1c.<\/li>\n<li>Gi\u00e1m \u0111\u1ed1c c\u00f3 th\u1ec3 truy c\u1eadp b\u00e1o c\u00e1o t\u1eeb b\u1ea5t k\u1ef3 thi\u1ebft b\u1ecb n\u00e0o, bao g\u1ed3m \u0111i\u1ec7n tho\u1ea1i, m\u00e1y t\u00ednh v\u00e0 m\u00e1y t\u00ednh b\u1ea3ng.<\/li>\n<li>H\u1ec7 th\u1ed1ng c\u1ea3nh b\u00e1o th\u00f4ng minh: T\u1ef1 \u0111\u1ed9ng th\u00f4ng b\u00e1o khi ph\u00e1t hi\u1ec7n sai s\u00f3t.<\/li>\n<\/ul>\n<div class=\"notranslate\" style=\"all: initial;\"><\/div>","protected":false},"excerpt":{"rendered":"<p>GTAX s\u1ebd l\u00e0m r\u00f5 c\u00e1ch h\u1ea1ch to\u00e1n t\u00e0i kho\u1ea3n 157, gi\u00fap k\u1ebf to\u00e1n thu\u1eadn ti\u1ec7n h\u01a1n trong vi\u1ec7c qu\u1ea3n l\u00fd h\u00e0ng h\u00f3a. H\u00e0ng g\u1eedi b\u00e1n \u0111\u01b0\u1ee3c ghi nh\u1eadn tr\u00ean t\u00e0i kho\u1ea3n 157 theo nguy\u00ean t\u1eafc gi\u00e1 g\u1ed1c nh\u01b0 \u0111\u00e3 quy \u0111\u1ecbnh trong Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n H\u00e0ng t\u1ed3n kho. Nguy\u00ean t\u1eafc h\u1ea1ch to\u00e1n t\u00e0i kho\u1ea3n [&#8230;]\n","protected":false},"author":1,"featured_media":234915,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-234898","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc"],"_links":{"self":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/234898"}],"collection":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/comments?post=234898"}],"version-history":[{"count":3,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/234898\/revisions"}],"predecessor-version":[{"id":235300,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/234898\/revisions\/235300"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/media\/234915"}],"wp:attachment":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/media?parent=234898"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/categories?post=234898"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/tags?post=234898"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}