{"id":8832,"date":"2026-06-09T10:47:01","date_gmt":"2026-06-09T03:47:01","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=8832"},"modified":"2026-06-09T10:47:01","modified_gmt":"2026-06-09T03:47:01","slug":"dieu-chinh-hoa-don-chiet-khau-thuong-mai","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ko\/dieu-chinh-hoa-don-chiet-khau-thuong-mai\/","title":{"rendered":"\u0110i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i cu\u1ed1i k\u1ef3 theo \u0111\u00fang quy \u0111\u1ecbnh"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u00e0o m\u1ed7i k\u1ef3 quy\u1ebft to\u00e1n ho\u1eb7c khi k\u1ebft th\u00fac c\u00e1c ch\u01b0\u01a1ng tr\u00ecnh b\u00e1n h\u00e0ng theo doanh s\u1ed1, vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i lu\u00f4n l\u00e0 m\u1ed9t trong nh\u1eefng nghi\u1ec7p v\u1ee5 khi\u1ebfn nhi\u1ec1u k\u1ebf to\u00e1n g\u1eb7p kh\u00f3 kh\u0103n. Ch\u1ec9 c\u1ea7n th\u1ef1c hi\u1ec7n sai th\u1eddi \u0111i\u1ec3m, sai ph\u01b0\u01a1ng th\u1ee9c l\u1eadp h\u00f3a \u0111\u01a1n ho\u1eb7c k\u00ea khai nh\u1ea7m k\u1ef3 thu\u1ebf, doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u0111\u1ed1i m\u1eb7t v\u1edbi nguy c\u01a1 b\u1ecb lo\u1ea1i chi ph\u00ed, \u0111i\u1ec1u ch\u1ec9nh thu\u1ebf GTGT ho\u1eb7c x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh trong qu\u00e1 tr\u00ecnh thanh tra thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u1eb1m th\u00e1o g\u1ee1 nh\u1eefng v\u01b0\u1edbng m\u1eafc th\u1ef1c t\u1ebf, <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/luatvietnam.vn\/thue\/cong-van-3514-ct-cs-2026-cua-cuc-thue-ve-hoa-don-chung-tu-435960-d6.html\" target=\"_blank\" rel=\"noopener\">C\u00f4ng v\u0103n s\u1ed1 3514\/CT-CS<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> ng\u00e0y 29\/05\/2026 \u0111\u00e3 h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 v\u1ec1 c\u00e1ch \u0111i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n chi\u1ebft kh\u1ea5u cu\u1ed1i k\u1ef3 theo doanh s\u1ed1 ho\u1eb7c s\u1ea3n l\u01b0\u1ee3ng. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y s\u1ebd gi\u00fap k\u1ebf to\u00e1n hi\u1ec3u r\u00f5 c\u00e1c ph\u01b0\u01a1ng \u00e1n x\u1eed l\u00fd h\u1ee3p l\u1ec7, nguy\u00ean t\u1eafc k\u00ea khai thu\u1ebf v\u00e0 nh\u1eefng l\u01b0u \u00fd quan tr\u1ecdng \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o h\u1ed3 s\u01a1 lu\u00f4n \u0111\u00fang quy \u0111\u1ecbnh.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_76 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\uc0c9\uc778<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"\ubaa9\ucc28 \ud1a0\uae00\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\ube44\ub140\uc7a5<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/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:\/\/ketoan.man.net.vn\/ko\/dieu-chinh-hoa-don-chiet-khau-thuong-mai\/#Dieu_chinh_hoa_don_chiet_khau_thuong_mai_Tom_tat_nhanh_cho_ke_toan\" >\u0110i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i: T\u00f3m t\u1eaft nhanh cho k\u1ebf to\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:\/\/ketoan.man.net.vn\/ko\/dieu-chinh-hoa-don-chiet-khau-thuong-mai\/#Can_cu_phap_ly_ve_dieu_chinh_hoa_don_chiet_khau_thuong_mai_moi_nhat\" >C\u0103n c\u1ee9 ph\u00e1p l\u00fd v\u1ec1 \u0111i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i m\u1edbi nh\u1ea5t\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dieu-chinh-hoa-don-chiet-khau-thuong-mai\/#Dieu_chinh_hoa_don_chiet_khau_thuong_mai_cuoi_ky_theo_Cong_van_3514CT-CS\" >\u0110i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i cu\u1ed1i k\u1ef3 theo C\u00f4ng v\u0103n 3514\/CT-CS<\/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:\/\/ketoan.man.net.vn\/ko\/dieu-chinh-hoa-don-chiet-khau-thuong-mai\/#Dieu_chinh_hoa_don_chiet_khau_thuong_mai_tren_hoa_don_ky_mua_tiep_theo\" >\u0110i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i tr\u00ean h\u00f3a \u0111\u01a1n k\u1ef3 mua ti\u1ebfp theo<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dieu-chinh-hoa-don-chiet-khau-thuong-mai\/#Lap_hoa_don_dieu_chinh_giam_rieng_de_dieu_chinh_hoa_don_chiet_khau_thuong_mai\" >L\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m ri\u00eang \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i\u00a0<\/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:\/\/ketoan.man.net.vn\/ko\/dieu-chinh-hoa-don-chiet-khau-thuong-mai\/#Case_study_thuc_te_khi_dieu_chinh_hoa_don_chiet_khau_thuong_mai_cuoi_nam\" >Case study th\u1ef1c t\u1ebf khi \u0111i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i cu\u1ed1i n\u0103m<\/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:\/\/ketoan.man.net.vn\/ko\/dieu-chinh-hoa-don-chiet-khau-thuong-mai\/#Buoc_1_Xac_dinh_khoan_chiet_khau\" >B\u01b0\u1edbc 1: X\u00e1c \u0111\u1ecbnh kho\u1ea3n chi\u1ebft kh\u1ea5u<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dieu-chinh-hoa-don-chiet-khau-thuong-mai\/#Buoc_2_Xac_dinh_thue_GTGT_dieu_chinh\" >B\u01b0\u1edbc 2: X\u00e1c \u0111\u1ecbnh thu\u1ebf GTGT \u0111i\u1ec1u ch\u1ec9nh\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dieu-chinh-hoa-don-chiet-khau-thuong-mai\/#Buoc_3_Xac_dinh_tong_gia_tri_dieu_chinh\" >B\u01b0\u1edbc 3: X\u00e1c \u0111\u1ecbnh t\u1ed5ng gi\u00e1 tr\u1ecb \u0111i\u1ec1u ch\u1ec9nh<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dieu-chinh-hoa-don-chiet-khau-thuong-mai\/#Dieu_chinh_hoa_don_chiet_khau_thuong_mai_va_cach_ke_khai_thue_GTGT\" >\u0110i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i v\u00e0 c\u00e1ch k\u00ea khai thu\u1ebf GTGT\u00a0<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dieu-chinh-hoa-don-chiet-khau-thuong-mai\/#Ben_ban_ke_khai_nhu_the_nao\" >B\u00ean b\u00e1n k\u00ea khai nh\u01b0 th\u1ebf n\u00e0o?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dieu-chinh-hoa-don-chiet-khau-thuong-mai\/#Ben_mua_ke_khai_nhu_the_nao\" >B\u00ean mua k\u00ea khai nh\u01b0 th\u1ebf n\u00e0o?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dieu-chinh-hoa-don-chiet-khau-thuong-mai\/#Dieu_chinh_hoa_don_chiet_khau_thuong_mai_ghi_so_am_hay_ghi_so_duong\" >\u0110i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i ghi s\u1ed1 \u00e2m hay ghi s\u1ed1 d\u01b0\u01a1ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dieu-chinh-hoa-don-chiet-khau-thuong-mai\/#Phan_biet_dieu_chinh_hoa_don_chiet_khau_thuong_mai_va_chiet_khau_thanh_toan\" >Ph\u00e2n bi\u1ec7t \u0111i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i v\u00e0 chi\u1ebft kh\u1ea5u thanh to\u00e1n\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dieu-chinh-hoa-don-chiet-khau-thuong-mai\/#Cau_hoi_thuong_gap_khi_dieu_chinh_hoa_don_chiet_khau_thuong_mai\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p khi \u0111i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dieu-chinh-hoa-don-chiet-khau-thuong-mai\/#Khi_nao_duoc_giam_truc_tiep_tren_hoa_don_ky_sau_thay_vi_lap_hoa_don_dieu_chinh\" >Khi n\u00e0o \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1ef1c ti\u1ebfp tr\u00ean h\u00f3a \u0111\u01a1n k\u1ef3 sau thay v\u00ec l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dieu-chinh-hoa-don-chiet-khau-thuong-mai\/#Co_phai_ke_khai_bo_sung_lai_cac_ky_da_xuat_hoa_don_goc_khong\" >C\u00f3 ph\u1ea3i k\u00ea khai b\u1ed5 sung l\u1ea1i c\u00e1c k\u1ef3 \u0111\u00e3 xu\u1ea5t h\u00f3a \u0111\u01a1n g\u1ed1c kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dieu-chinh-hoa-don-chiet-khau-thuong-mai\/#Ben_mua_co_phai_dieu_chinh_thue_GTGT_dau_vao_khi_nhan_hoa_don_chiet_khau_khong\" >B\u00ean mua c\u00f3 ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o khi nh\u1eadn h\u00f3a \u0111\u01a1n chi\u1ebft kh\u1ea5u kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dieu-chinh-hoa-don-chiet-khau-thuong-mai\/#Dieu_chinh_hoa_don_chiet_khau_thuong_mai_co_anh_huong_den_doanh_thu_tinh_thue_TNDN_khong\" >\u0110i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i c\u00f3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn doanh thu t\u00ednh thu\u1ebf TNDN kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dieu-chinh-hoa-don-chiet-khau-thuong-mai\/#Chiet_khau_thuong_mai_cuoi_nam_co_duoc_gop_nhieu_hoa_don_de_dieu_chinh_mot_lan_khong\" >Chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i cu\u1ed1i n\u0103m c\u00f3 \u0111\u01b0\u1ee3c g\u1ed9p nhi\u1ec1u h\u00f3a \u0111\u01a1n \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh m\u1ed9t l\u1ea7n kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dieu-chinh-hoa-don-chiet-khau-thuong-mai\/#Chiet_khau_thuong_mai_va_giam_gia_hang_ban_co_giong_nhau_khong\" >Chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i v\u00e0 gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n c\u00f3 gi\u1ed1ng nhau kh\u00f4ng?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dieu-chinh-hoa-don-chiet-khau-thuong-mai\/#Ket_luan\" >\ub05d\ub0b4\ub2e4<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dieu-chinh-hoa-don-chiet-khau-thuong-mai\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >\uc5f0\ub77d\ucc98 \uc815\ubcf4 MAN \u2013 Master Accountant Network<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dieu_chinh_hoa_don_chiet_khau_thuong_mai_Tom_tat_nhanh_cho_ke_toan\"><\/span><b>\u0110i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i: T\u00f3m t\u1eaft nhanh cho k\u1ebf to\u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc khi \u0111i v\u00e0o chi ti\u1ebft, k\u1ebf to\u00e1n c\u1ea7n ph\u00e2n bi\u1ec7t r\u00f5 chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i v\u00e0 chi\u1ebft kh\u1ea5u thanh to\u00e1n \u0111\u1ec3 l\u1ef1a ch\u1ecdn ch\u1ee9ng t\u1eeb ph\u00f9 h\u1ee3p. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 b\u1ea3ng t\u00f3m t\u1eaft nhanh cho k\u1ebf to\u00e1n:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">B\u1ea3ng so s\u00e1nh khi \u0111i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i v\u00e0 chi\u1ebft kh\u1ea5u thanh to\u00e1n.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\uae30\uc900<\/b><\/td>\n<td style=\"text-align: center;\"><b>\uac70\ub798 \ud560\uc778<\/b><\/td>\n<td style=\"text-align: center;\"><b>Chi\u1ebft kh\u1ea5u thanh to\u00e1n<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u00f3 l\u1eadp h\u00f3a \u0111\u01a1n\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\uac00\uc9c0\ub2e4\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\uc544\ub2d9\ub2c8\ub2e4\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u00e1ch x\u1eed l\u00fd<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Gi\u1ea3m tr\u1ef1c ti\u1ebfp tr\u00ean h\u00f3a \u0111\u01a1n k\u1ef3 sau ho\u1eb7c l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ch\u1ec9 l\u1eadp ch\u1ee9ng t\u1eeb thanh to\u00e1n\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u1ea2nh h\u01b0\u1edfng thu\u1ebf GTGT<\/span><\/td>\n<td><span style=\"font-weight: 400;\">C\u00f3 \u0111i\u1ec1u ch\u1ec9nh thu\u1ebf GTGT \u0111\u1ea7u ra v\u00e0 \u0111\u1ea7u v\u00e0o<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Kh\u00f4ng \u1ea3nh h\u01b0\u1edfng thu\u1ebf GTGT<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">H\u1ea1ch to\u00e1n<\/span><\/td>\n<td><span style=\"font-weight: 400;\">TK 521 ho\u1eb7c gi\u1ea3m tr\u1ef1c ti\u1ebfp v\u00e0o doanh thu<\/span><\/td>\n<td><span style=\"font-weight: 400;\">TK 635 (B\u00ean b\u00e1n), TK 515 (B\u00ean mua)<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 ph\u00e1t sinh<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u0110\u1ea1t doanh s\u1ed1 ho\u1eb7c s\u1ea3n l\u01b0\u1ee3ng cam k\u1ebft<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Thanh to\u00e1n tr\u01b0\u1edbc h\u1ea1n<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c nh\u1ea7m l\u1eabn gi\u1eefa hai kho\u1ea3n n\u00e0y l\u00e0 nguy\u00ean nh\u00e2n d\u1eabn \u0111\u1ebfn nhi\u1ec1u sai s\u00f3t trong qu\u00e1 tr\u00ecnh \u0111i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i, \u0111\u1eb7c bi\u1ec7t khi quy\u1ebft to\u00e1n thu\u1ebf cu\u1ed1i n\u0103m.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Can_cu_phap_ly_ve_dieu_chinh_hoa_don_chiet_khau_thuong_mai_moi_nhat\"><\/span><b>C\u0103n c\u1ee9 ph\u00e1p l\u00fd v\u1ec1 \u0111i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i m\u1edbi nh\u1ea5t<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u00fang quy \u0111\u1ecbnh, doanh nghi\u1ec7p c\u1ea7n c\u1eadp nh\u1eadt c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=201365\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">\ubc95\ub839 123\/2020\/ND-CP<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubc95\ub839 70\/2025\/ND-CP\ub294 \ubc95\ub839 123\/2020\/ND-CP\ub97c \uac1c\uc815 \ubc0f \ubcf4\uc644\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-181-2025-ND-CP-huong-dan-Luat-Thue-gia-tri-gia-tang-646124.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">\ubc95\ub839 181\/2025\/ND-CP <\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\">h\u01b0\u1edbng d\u1eabn gi\u00e1 t\u00ednh thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u00f3 \u00e1p d\u1ee5ng chi\u1ebft kh\u1ea5u.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 3514\/CT-CS ng\u00e0y 29\/05\/2026 h\u01b0\u1edbng d\u1eabn tr\u1ef1c ti\u1ebfp vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i cu\u1ed1i k\u1ef3.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec3m m\u1edbi \u0111\u00e1ng ch\u00fa \u00fd theo h\u01b0\u1edbng d\u1eabn m\u1edbi nh\u1ea5t, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c:\u00a0<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gi\u1ea3m tr\u1ef1c ti\u1ebfp kho\u1ea3n chi\u1ebft kh\u1ea5u tr\u00ean h\u00f3a \u0111\u01a1n c\u1ee7a l\u1ea7n mua ti\u1ebfp theo.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh ri\u00eang cho kho\u1ea3n chi\u1ebft kh\u1ea5u cu\u1ed1i k\u1ef3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u01b0u b\u1ea3ng k\u00ea chi ti\u1ebft n\u1ed9i b\u1ed9 thay v\u00ec g\u1eedi k\u00e8m c\u01a1 quan thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">K\u00ea khai \u0111i\u1ec1u ch\u1ec9nh doanh thu v\u00e0 thu\u1ebf GTGT t\u1ea1i k\u1ef3 ph\u00e1t sinh h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u1eefng thay \u0111\u1ed5i n\u00e0y gi\u00fap doanh nghi\u1ec7p linh ho\u1ea1t h\u01a1n trong qu\u00e1 tr\u00ecnh \u0111i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i, \u0111\u1ed3ng th\u1eddi gi\u1ea3m \u00e1p l\u1ef1c x\u1eed l\u00fd h\u1ed3 s\u01a1 k\u1ebf to\u00e1n.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dieu_chinh_hoa_don_chiet_khau_thuong_mai_cuoi_ky_theo_Cong_van_3514CT-CS\"><\/span><b>\u0110i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i cu\u1ed1i k\u1ef3 theo C\u00f4ng v\u0103n 3514\/CT-CS<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8833\" aria-describedby=\"caption-attachment-8833\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8833\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Dieu-chinh-hoa-don-chiet-khau-thuong-mai-cuoi-ky.jpg\" alt=\"\u0110i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i cu\u1ed1i k\u1ef3\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Dieu-chinh-hoa-don-chiet-khau-thuong-mai-cuoi-ky.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Dieu-chinh-hoa-don-chiet-khau-thuong-mai-cuoi-ky-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Dieu-chinh-hoa-don-chiet-khau-thuong-mai-cuoi-ky-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Dieu-chinh-hoa-don-chiet-khau-thuong-mai-cuoi-ky-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Dieu-chinh-hoa-don-chiet-khau-thuong-mai-cuoi-ky-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8833\" class=\"wp-caption-text\">\u0110i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i cu\u1ed1i k\u1ef3<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi kh\u00e1ch h\u00e0ng \u0111\u1ea1t doanh s\u1ed1 ho\u1eb7c s\u1ea3n l\u01b0\u1ee3ng theo th\u1ecfa thu\u1eadn trong h\u1ee3p \u0111\u1ed3ng, doanh nghi\u1ec7p b\u00e1n h\u00e0ng ph\u1ea3i th\u1ef1c hi\u1ec7n gi\u1ea3m tr\u1eeb doanh thu t\u01b0\u01a1ng \u1ee9ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n theo hai ph\u01b0\u01a1ng \u00e1n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dieu_chinh_hoa_don_chiet_khau_thuong_mai_tren_hoa_don_ky_mua_tiep_theo\"><\/span><b>\u0110i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i tr\u00ean h\u00f3a \u0111\u01a1n k\u1ef3 mua ti\u1ebfp theo<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 ph\u01b0\u01a1ng \u00e1n th\u01b0\u1eddng \u00e1p d\u1ee5ng v\u1edbi kh\u00e1ch h\u00e0ng c\u00f3 giao d\u1ecbch mua b\u00e1n th\u01b0\u1eddng xuy\u00ean.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi ph\u00e1t sinh \u0111\u01a1n h\u00e0ng ti\u1ebfp theo, doanh nghi\u1ec7p s\u1ebd t\u00ednh to\u00e1n s\u1ed1 ti\u1ec1n chi\u1ebft kh\u1ea5u \u0111\u01b0\u1ee3c h\u01b0\u1edfng t\u1eeb c\u00e1c k\u1ef3 tr\u01b0\u1edbc v\u00e0 ghi gi\u1ea3m tr\u1ef1c ti\u1ebfp tr\u00ean h\u00f3a \u0111\u01a1n m\u1edbi. Gi\u00e1 t\u00ednh thu\u1ebf GTGT l\u00fac n\u00e0y l\u00e0 gi\u00e1 \u0111\u00e3 tr\u1eeb kho\u1ea3n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u01afu \u0111i\u1ec3m c\u1ee7a ph\u01b0\u01a1ng \u00e1n:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u01a1n gi\u1ea3n, d\u1ec5 th\u1ef1c hi\u1ec7n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00f4ng c\u1ea7n l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh ri\u00eang.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gi\u1ea3m kh\u1ed1i l\u01b0\u1ee3ng ch\u1ee9ng t\u1eeb l\u01b0u tr\u1eef.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>\uba54\ubaa8:<\/b><span style=\"font-weight: 400;\"> S\u1ed1 ti\u1ec1n chi\u1ebft kh\u1ea5u \u0111\u01b0\u1ee3c ghi gi\u1ea3m kh\u00f4ng \u0111\u01b0\u1ee3c l\u1edbn h\u01a1n gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a tr\u00ean h\u00f3a \u0111\u01a1n m\u1edbi. N\u1ebfu kho\u1ea3n chi\u1ebft kh\u1ea5u v\u01b0\u1ee3t qu\u00e1 gi\u00e1 tr\u1ecb \u0111\u01a1n h\u00e0ng ti\u1ebfp theo, doanh nghi\u1ec7p b\u1eaft bu\u1ed9c ph\u1ea3i chuy\u1ec3n sang ph\u01b0\u01a1ng \u00e1n l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh ri\u00eang.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Lap_hoa_don_dieu_chinh_giam_rieng_de_dieu_chinh_hoa_don_chiet_khau_thuong_mai\"><\/span><b>L\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m ri\u00eang \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u00e1t sinh \u0111\u01a1n h\u00e0ng ti\u1ebfp theo ho\u1eb7c gi\u00e1 tr\u1ecb chi\u1ebft kh\u1ea5u l\u1edbn h\u01a1n \u0111\u01a1n h\u00e0ng m\u1edbi, doanh nghi\u1ec7p ph\u1ea3i th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i b\u1eb1ng h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m ri\u00eang bi\u1ec7t.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh s\u1ebd ghi nh\u1eadn:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gi\u00e1 tr\u1ecb chi\u1ebft kh\u1ea5u \u0111\u01b0\u1ee3c gi\u1ea3m.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu\u1ebf GTGT \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ed9i dung \u0111i\u1ec1u ch\u1ec9nh li\u00ean quan \u0111\u1ebfn c\u00e1c h\u00f3a \u0111\u01a1n g\u1ed1c tr\u01b0\u1edbc \u0111\u00f3.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u1ea7n l\u1eadp b\u1ea3ng k\u00ea chi ti\u1ebft th\u1ec3 hi\u1ec7n:\u00a0<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">K\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ed1 h\u00f3a \u0111\u01a1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ng\u00e0y l\u1eadp h\u00f3a \u0111\u01a1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gi\u00e1 tr\u1ecb \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu\u1ebf GTGT \u0111i\u1ec1u ch\u1ec9nh t\u01b0\u01a1ng \u1ee9ng.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u1ea3ng k\u00ea n\u00e0y \u0111\u01b0\u1ee3c l\u01b0u n\u1ed9i b\u1ed9 v\u00e0 xu\u1ea5t tr\u00ecnh khi c\u01a1 quan thu\u1ebf ki\u1ec3m tra ho\u1eb7c thanh tra.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Case_study_thuc_te_khi_dieu_chinh_hoa_don_chiet_khau_thuong_mai_cuoi_nam\"><\/span><b>Case study th\u1ef1c t\u1ebf khi \u0111i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i cu\u1ed1i n\u0103m<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Gi\u1ea3 s\u1eed tr\u01b0\u1eddng h\u1ee3p:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f4ng ty A b\u00e1n h\u00e0ng cho C\u00f4ng ty B.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh s\u1ed1 l\u0169y k\u1ebf n\u0103m 2026 \u0111\u1ea1t 2 t\u1ef7 \u0111\u1ed3ng (ch\u01b0a bao g\u1ed3m thu\u1ebf GTGT).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Theo h\u1ee3p \u0111\u1ed3ng, C\u00f4ng ty B \u0111\u01b0\u1ee3c h\u01b0\u1edfng chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i 3%.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_1_Xac_dinh_khoan_chiet_khau\"><\/span><b>B\u01b0\u1edbc 1: X\u00e1c \u0111\u1ecbnh kho\u1ea3n chi\u1ebft kh\u1ea5u<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Gi\u00e1 tr\u1ecb chi\u1ebft kh\u1ea5u:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">Gi\u00e1 tr\u1ecb chi\u1ebft kh\u1ea5u = 2 t\u1ef7 \u0111\u1ed3ng x 3% = 60 tri\u1ec7u \u0111\u1ed3ng<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_2_Xac_dinh_thue_GTGT_dieu_chinh\"><\/span><b>B\u01b0\u1edbc 2: X\u00e1c \u0111\u1ecbnh thu\u1ebf GTGT \u0111i\u1ec1u ch\u1ec9nh\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi \u0111\u00f3, thu\u1ebf GTGT \u0111i\u1ec1u ch\u1ec9nh nh\u01b0 sau:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">Thu\u1ebf GTGT \u0111i\u1ec1u ch\u1ec9nh = 60.000.000 x 10% = 6.000.000 \u0111\u1ed3ng<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_3_Xac_dinh_tong_gia_tri_dieu_chinh\"><\/span><b>B\u01b0\u1edbc 3: X\u00e1c \u0111\u1ecbnh t\u1ed5ng gi\u00e1 tr\u1ecb \u0111i\u1ec1u ch\u1ec9nh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1ed5ng gi\u00e1 tr\u1ecb \u0111i\u1ec1u ch\u1ec9nh:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1ed5ng gi\u00e1 tr\u1ecb \u0111i\u1ec1u ch\u1ec9nh = 60.000.000 + 6.000.000 = 66.000.000 \u0111\u1ed3ng<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Do cu\u1ed1i n\u0103m kh\u00f4ng ph\u00e1t sinh \u0111\u01a1n h\u00e0ng m\u1edbi n\u00ean C\u00f4ng ty A th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i b\u1eb1ng c\u00e1ch l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m ri\u00eang.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u00ean h\u00f3a \u0111\u01a1n ph\u1ea3i ghi r\u00f5:<\/span><\/p>\n<blockquote><p><span style=\"font-weight: 400;\">\u0110i\u1ec1u ch\u1ec9nh gi\u1ea3m doanh thu v\u00e0 thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi kho\u1ea3n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i cu\u1ed1i n\u0103m 2026 theo h\u1ee3p \u0111\u1ed3ng s\u1ed1&#8230;\u00a0<\/span><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed3ng th\u1eddi l\u1eadp b\u1ea3ng k\u00ea li\u1ec7t k\u00ea to\u00e0n b\u1ed9 h\u00f3a \u0111\u01a1n ph\u00e1t sinh trong n\u0103m l\u00e0m c\u0103n c\u1ee9 \u0111i\u1ec1u ch\u1ec9nh.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf ch\u01b0a c\u00f3 b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n chuy\u00ean s\u00e2u, c\u00e1c l\u1ed7i nh\u01b0 k\u00ea khai sai k\u1ef3 thu\u1ebf, l\u1eadp thi\u1ebfu b\u1ea3ng k\u00ea ho\u1eb7c x\u1eed l\u00fd sai h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh v\u1eabn x\u1ea3y ra kh\u00e1 ph\u1ed5 bi\u1ebfn. Vi\u1ec7c tham kh\u1ea3o <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-ke-toan-tphcm\/\">\ud68c\uacc4 \uc11c\ube44\uc2a4<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> gi\u00fap doanh nghi\u1ec7p chu\u1ea9n h\u00f3a quy tr\u00ecnh x\u1eed l\u00fd h\u00f3a \u0111\u01a1n, gi\u1ea3m thi\u1ec3u r\u1ee7i ro b\u1ecb truy thu thu\u1ebf v\u00e0 ti\u1ebft ki\u1ec7m \u0111\u00e1ng k\u1ec3 th\u1eddi gian x\u1eed l\u00fd h\u1ed3 s\u01a1 k\u1ebf to\u00e1n \u0111\u1ecbnh k\u1ef3.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dieu_chinh_hoa_don_chiet_khau_thuong_mai_va_cach_ke_khai_thue_GTGT\"><\/span><b>\u0110i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i v\u00e0 c\u00e1ch k\u00ea khai thu\u1ebf GTGT<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8834\" aria-describedby=\"caption-attachment-8834\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8834\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Dieu-chinh-hoa-don-chiet-khau-thuong-mai-va-cach-ke-khai-thue-GTGT-.jpg\" alt=\"\u0110i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i v\u00e0 c\u00e1ch k\u00ea khai thu\u1ebf GTGT\u00a0\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Dieu-chinh-hoa-don-chiet-khau-thuong-mai-va-cach-ke-khai-thue-GTGT-.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Dieu-chinh-hoa-don-chiet-khau-thuong-mai-va-cach-ke-khai-thue-GTGT--300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Dieu-chinh-hoa-don-chiet-khau-thuong-mai-va-cach-ke-khai-thue-GTGT--1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Dieu-chinh-hoa-don-chiet-khau-thuong-mai-va-cach-ke-khai-thue-GTGT--768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Dieu-chinh-hoa-don-chiet-khau-thuong-mai-va-cach-ke-khai-thue-GTGT--18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8834\" class=\"wp-caption-text\">\u0110i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i v\u00e0 c\u00e1ch k\u00ea khai thu\u1ebf GTGT<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nhi\u1ec1u k\u1ebf to\u00e1n v\u1eabn nh\u1ea7m l\u1eabn r\u1eb1ng ph\u1ea3i quay l\u1ea1i \u0111i\u1ec1u ch\u1ec9nh c\u00e1c k\u1ef3 \u0111\u00e3 ph\u00e1t sinh h\u00f3a \u0111\u01a1n g\u1ed1c. Tuy nhi\u00ean \u0111\u00e2y l\u00e0 c\u00e1ch l\u00e0m kh\u00f4ng c\u00f2n ph\u00f9 h\u1ee3p theo h\u01b0\u1edbng d\u1eabn m\u1edbi.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ben_ban_ke_khai_nhu_the_nao\"><\/span><b>B\u00ean b\u00e1n k\u00ea khai nh\u01b0 th\u1ebf n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi ho\u00e0n th\u00e0nh \u0111i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i, b\u00ean b\u00e1n th\u1ef1c hi\u1ec7n k\u00ea khai t\u1ea1i k\u1ef3 ph\u00e1t sinh h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\uc608\ub97c \ub4e4\uc5b4:<\/b><span style=\"font-weight: 400;\"> Gi\u1ea3m doanh thu ch\u1ecbu thu\u1ebf l\u00e0 60 tri\u1ec7u \u0111\u1ed3ng v\u00e0 Gi\u1ea3m thu\u1ebf GTGT \u0111\u1ea7u ra l\u00e0 6 tri\u1ec7u \u0111\u1ed3ng. Kho\u1ea3n \u0111i\u1ec1u ch\u1ec9nh \u0111\u01b0\u1ee3c ghi nh\u1eadn ngay tr\u00ean t\u1edd khai k\u1ef3 hi\u1ec7n t\u1ea1i.\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ben_mua_ke_khai_nhu_the_nao\"><\/span><b>B\u00ean mua k\u00ea khai nh\u01b0 th\u1ebf n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi nh\u1eadn \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh, b\u00ean mua ph\u1ea3i:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gi\u1ea3m gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a mua v\u00e0o.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gi\u1ea3m thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb t\u01b0\u01a1ng \u1ee9ng.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu kh\u00f4ng th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh \u0111\u00fang k\u1ef3, doanh nghi\u1ec7p c\u00f3 th\u1ec3 b\u1ecb x\u00e1c \u0111\u1ecbnh l\u00e0 k\u00ea khai sai d\u1eabn \u0111\u1ebfn thi\u1ebfu s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u00ean th\u1ef1c t\u1ebf, vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u00fang th\u1eddi \u0111i\u1ec3m k\u00ea khai v\u00e0 x\u1eed l\u00fd h\u1ed3 s\u01a1 \u0111i\u1ec1u ch\u1ec9nh kh\u00f4ng ch\u1ec9 \u0111\u00f2i h\u1ecfi k\u1ebf to\u00e1n vi\u00ean n\u1eafm ch\u1eafc quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed m\u00e0 c\u00f2n c\u1ea7n hi\u1ec3u r\u00f5 nguy\u00ean t\u1eafc k\u00ea khai thu\u1ebf GTGT v\u00e0 thu\u1ebf TNDN li\u00ean quan. \u0110\u00e2y c\u0169ng l\u00e0 l\u00fd do doanh nghi\u1ec7p tham kh\u1ea3o ph\u01b0\u01a1ng \u00e1n <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thue-ke-toan-truong\/\">thu\u00ea k\u1ebf to\u00e1n tr\u01b0\u1edfng<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u1ec3 r\u00e0 so\u00e1t h\u1ed3 s\u01a1, ki\u1ec3m so\u00e1t r\u1ee7i ro v\u00e0 \u0111\u1ea3m b\u1ea3o c\u00e1c kho\u1ea3n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i \u0111\u01b0\u1ee3c ghi nh\u1eadn \u0111\u00fang theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh.\u00a0\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dieu_chinh_hoa_don_chiet_khau_thuong_mai_ghi_so_am_hay_ghi_so_duong\"><\/span><b>\u0110i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i ghi s\u1ed1 \u00e2m hay ghi s\u1ed1 d\u01b0\u01a1ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8835\" aria-describedby=\"caption-attachment-8835\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8835\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Dieu-chinh-hoa-don-chiet-khau-thuong-mai-ghi-so-am-hay-ghi-so-duong.jpg\" alt=\"\u0110i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i ghi s\u1ed1 \u00e2m hay ghi s\u1ed1 d\u01b0\u01a1ng\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Dieu-chinh-hoa-don-chiet-khau-thuong-mai-ghi-so-am-hay-ghi-so-duong.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Dieu-chinh-hoa-don-chiet-khau-thuong-mai-ghi-so-am-hay-ghi-so-duong-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Dieu-chinh-hoa-don-chiet-khau-thuong-mai-ghi-so-am-hay-ghi-so-duong-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Dieu-chinh-hoa-don-chiet-khau-thuong-mai-ghi-so-am-hay-ghi-so-duong-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Dieu-chinh-hoa-don-chiet-khau-thuong-mai-ghi-so-am-hay-ghi-so-duong-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8835\" class=\"wp-caption-text\">\u0110i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i ghi s\u1ed1 \u00e2m hay ghi s\u1ed1 d\u01b0\u01a1ng<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 c\u00e2u h\u1ecfi \u0111\u01b0\u1ee3c r\u1ea5t nhi\u1ec1u k\u1ebf to\u00e1n quan t\u00e2m khi th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i tr\u00ean ph\u1ea7n m\u1ec1m h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u1ef1c t\u1ebf, ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh kh\u00f4ng b\u1eaft bu\u1ed9c h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh ph\u1ea3i hi\u1ec3n th\u1ecb s\u1ed1 \u00e2m hay s\u1ed1 d\u01b0\u01a1ng tr\u00ean b\u1ea3n PDF.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u quan tr\u1ecdng l\u00e0:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">D\u1eef li\u1ec7u XML truy\u1ec1n l\u00ean c\u01a1 quan thu\u1ebf ph\u1ea3i ph\u1ea3n \u00e1nh \u0111\u00fang b\u1ea3n ch\u1ea5t gi\u1ea3m doanh thu.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gi\u00e1 tr\u1ecb thu\u1ebf GTGT ph\u1ea3i \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh ch\u00ednh x\u00e1c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u00f4ng tin h\u00f3a \u0111\u01a1n ph\u00f9 h\u1ee3p v\u1edbi h\u01b0\u1edbng d\u1eabn k\u1ef9 thu\u1eadt c\u1ee7a nh\u00e0 cung c\u1ea5p ph\u1ea7n m\u1ec1m.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Do \u0111\u00f3, d\u00f9 ph\u1ea7n m\u1ec1m hi\u1ec3n th\u1ecb d\u1ea5u \u00e2m (-) hay ghi ch\u00fa \u201c\u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m\u201d, doanh nghi\u1ec7p v\u1eabn \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn n\u1ebfu d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed h\u1ee3p l\u1ec7.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phan_biet_dieu_chinh_hoa_don_chiet_khau_thuong_mai_va_chiet_khau_thanh_toan\"><\/span><b>Ph\u00e2n bi\u1ec7t \u0111i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i v\u00e0 chi\u1ebft kh\u1ea5u thanh to\u00e1n\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 gi\u00fap k\u1ebf to\u00e1n v\u00e0 ch\u1ee7 doanh nghi\u1ec7p d\u1ec5 d\u00e0ng nh\u1eadn di\u1ec7n b\u1ea3n ch\u1ea5t t\u1eebng kho\u1ea3n gi\u1ea3m tr\u1eeb trong ho\u1ea1t \u0111\u1ed9ng kinh doanh, d\u01b0\u1edbi \u0111\u00e2y l\u00e0 b\u1ea3ng so s\u00e1nh chi ti\u1ebft gi\u1eefa chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i v\u00e0 chi\u1ebft kh\u1ea5u thanh to\u00e1n. i\u1ec7c ph\u00e2n bi\u1ec7t ch\u00ednh x\u00e1c hai kh\u00e1i ni\u1ec7m n\u00e0y l\u00e0 \u0111i\u1ec1u ki\u1ec7n ti\u00ean quy\u1ebft \u0111\u1ec3 th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i \u0111\u00fang quy \u0111\u1ecbnh, tr\u00e1nh c\u00e1c sai s\u00f3t c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn r\u1ee7i ro v\u1ec1 thu\u1ebf.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">B\u1ea3ng ph\u00e2n bi\u1ec7t chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i v\u00e0 chi\u1ebft kh\u1ea5u thanh to\u00e1n.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\uae30\uc900<\/b><\/td>\n<td style=\"text-align: center;\"><b>\uac70\ub798 \ud560\uc778<\/b><\/td>\n<td style=\"text-align: center;\"><b>Chi\u1ebft kh\u1ea5u thanh to\u00e1n<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc790\uc5f0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Kho\u1ea3n gi\u1ea3m gi\u00e1 b\u00e1n d\u00e0nh cho kh\u00e1ch h\u00e0ng khi \u0111\u1ea1t s\u1ea3n l\u01b0\u1ee3ng ho\u1eb7c doanh s\u1ed1 theo th\u1ecfa thu\u1eadn<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Kho\u1ea3n \u01b0u \u0111\u00e3i t\u00e0i ch\u00ednh d\u00e0nh cho kh\u00e1ch h\u00e0ng thanh to\u00e1n tr\u01b0\u1edbc h\u1ea1n<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ubaa9\uc801<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Th\u00fac \u0111\u1ea9y ti\u00eau th\u1ee5 h\u00e0ng h\u00f3a, gia t\u0103ng doanh s\u1ed1 b\u00e1n h\u00e0ng<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Khuy\u1ebfn kh\u00edch kh\u00e1ch h\u00e0ng thanh to\u00e1n s\u1edbm, c\u1ea3i thi\u1ec7n d\u00f2ng ti\u1ec1n<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u ki\u1ec7n ph\u00e1t sinh<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Mua h\u00e0ng \u0111\u1ea1t s\u1ed1 l\u01b0\u1ee3ng ho\u1eb7c doanh s\u1ed1 cam k\u1ebft<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Thanh to\u00e1n ti\u1ec1n h\u00e0ng tr\u01b0\u1edbc th\u1eddi h\u1ea1n quy \u0111\u1ecbnh<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Li\u00ean quan \u0111\u1ebfn gi\u00e1 b\u00e1n h\u00e0ng h\u00f3a<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\uac00\uc9c0\ub2e4\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\uc544\ub2d9\ub2c8\ub2e4\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u00f3 ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\uac00\uc9c0\ub2e4\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\uc544\ub2d9\ub2c8\ub2e4\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u00e1ch x\u1eed l\u00fd ch\u1ee9ng t\u1eeb<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ghi gi\u1ea3m tr\u1ef1c ti\u1ebfp tr\u00ean h\u00f3a \u0111\u01a1n ho\u1eb7c l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m<\/span><\/td>\n<td><span style=\"font-weight: 400;\">L\u1eadp ch\u1ee9ng t\u1eeb thu, chi ho\u1eb7c ch\u1ee9ng t\u1eeb ng\u00e2n h\u00e0ng<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u00f3 ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i<\/span><\/td>\n<td><span style=\"font-weight: 400;\">C\u00f3, b\u1eaft bu\u1ed9c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Kh\u00f4ng \u00e1p d\u1ee5ng<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u1ea2nh h\u01b0\u1edfng \u0111\u1ebfn thu\u1ebf GTGT<\/span><\/td>\n<td><span style=\"font-weight: 400;\">C\u00f3 \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m thu\u1ebf GTGT \u0111\u1ea7u ra v\u00e0 \u0111\u1ea7u v\u00e0o t\u01b0\u01a1ng \u1ee9ng<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Kh\u00f4ng \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn thu\u1ebf GTGT<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">H\u1ea1ch to\u00e1n b\u00ean b\u00e1n<\/span><\/td>\n<td><span style=\"font-weight: 400;\">TK 5211 ho\u1eb7c gi\u1ea3m tr\u1ef1c ti\u1ebfp doanh thu TK 511<\/span><\/td>\n<td><span style=\"font-weight: 400;\">TK 635 chi ph\u00ed ph\u00e1t sinh<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">H\u1ea1ch to\u00e1n b\u00ean mua<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Gi\u1ea3m gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a mua v\u00e0o<\/span><\/td>\n<td><span style=\"font-weight: 400;\">TK 515 doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ubc95\uc801 \uadfc\uac70\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP, Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP, C\u00f4ng v\u0103n 3514\/CT-CS<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n v\u00e0 quy \u0111\u1ecbnh v\u1ec1 h\u1ea1ch to\u00e1n t\u00e0i ch\u00ednh<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">S\u1ef1 kh\u00e1c bi\u1ec7t l\u1edbn nh\u1ea5t n\u1eb1m \u1edf vi\u1ec7c chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i l\u00e0m thay \u0111\u1ed5i gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a \u0111\u00e3 b\u00e1n n\u00ean ph\u1ea3i th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i v\u00e0 k\u00ea khai thu\u1ebf GTGT t\u01b0\u01a1ng \u1ee9ng, trong khi chi\u1ebft kh\u1ea5u thanh to\u00e1n ch\u1ec9 l\u00e0 m\u1ed9t kho\u1ea3n \u01b0u \u0111\u00e3i t\u00e0i ch\u00ednh ph\u00e1t sinh sau giao d\u1ecbch mua b\u00e1n n\u00ean kh\u00f4ng c\u1ea7n l\u1eadp h\u00f3a \u0111\u01a1n v\u00e0 kh\u00f4ng l\u00e0m thay \u0111\u1ed5i ngh\u0129a v\u1ee5 thu\u1ebf GTGT c\u1ee7a c\u00e1c b\u00ean.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngo\u00e0i vi\u1ec7c chu\u1ea9n b\u1ecb \u0111\u1ea7y \u0111\u1ee7 h\u1ee3p \u0111\u1ed3ng, ch\u00ednh s\u00e1ch chi\u1ebft kh\u1ea5u v\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh, doanh nghi\u1ec7p c\u0169ng c\u1ea7n \u0111\u1ea3m b\u1ea3o c\u00e1c s\u1ed1 li\u1ec7u doanh thu, c\u00f4ng n\u1ee3 v\u00e0 thu\u1ebf \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh nh\u1ea5t qu\u00e1n tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cu\u1ed1i n\u0103m.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 nhi\u1ec1u ch\u01b0\u01a1ng tr\u00ecnh chi\u1ebft kh\u1ea5u ho\u1eb7c s\u1ed1 l\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n l\u1edbn, vi\u1ec7c <\/span><a href=\"https:\/\/ketoan.man.net.vn\/ko\/thue-ke-toan-lam-bao-cao-tai-chinh\/\"><span style=\"font-weight: 400;\">thu\u00ea k\u1ebf to\u00e1n l\u00e0m b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/span><\/a><span style=\"font-weight: 400;\"> s\u1ebd h\u1ea1n ch\u1ebf t\u1ed1i \u0111a c\u00e1c sai l\u1ec7ch khi quy\u1ebft to\u00e1n thu\u1ebf.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_khi_dieu_chinh_hoa_don_chiet_khau_thuong_mai\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p khi \u0111i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\">        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Khi_nao_duoc_giam_truc_tiep_tren_hoa_don_ky_sau_thay_vi_lap_hoa_don_dieu_chinh\"><\/span>Khi n\u00e0o \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1ef1c ti\u1ebfp tr\u00ean h\u00f3a \u0111\u01a1n k\u1ef3 sau thay v\u00ec l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tDoanh nghi\u1ec7p \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1ef1c ti\u1ebfp tr\u00ean h\u00f3a \u0111\u01a1n c\u1ee7a l\u1ea7n mua h\u00e0ng ti\u1ebfp theo khi Kh\u00e1ch h\u00e0ng ti\u1ebfp t\u1ee5c ph\u00e1t sinh giao d\u1ecbch mua h\u00e0ng v\u00e0 Gi\u00e1 tr\u1ecb chi\u1ebft kh\u1ea5u nh\u1ecf h\u01a1n ho\u1eb7c b\u1eb1ng gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a tr\u00ean h\u00f3a \u0111\u01a1n m\u1edbi. N\u1ebfu kh\u00e1ch h\u00e0ng kh\u00f4ng ph\u00e1t sinh \u0111\u01a1n h\u00e0ng ti\u1ebfp theo ho\u1eb7c s\u1ed1 ti\u1ec1n chi\u1ebft kh\u1ea5u l\u1edbn h\u01a1n gi\u00e1 tr\u1ecb \u0111\u01a1n h\u00e0ng m\u1edbi, k\u1ebf to\u00e1n ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m ri\u00eang theo quy \u0111\u1ecbnh.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Co_phai_ke_khai_bo_sung_lai_cac_ky_da_xuat_hoa_don_goc_khong\"><\/span>C\u00f3 ph\u1ea3i k\u00ea khai b\u1ed5 sung l\u1ea1i c\u00e1c k\u1ef3 \u0111\u00e3 xu\u1ea5t h\u00f3a \u0111\u01a1n g\u1ed1c kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tKh\u00f4ng. \u0110\u00e2y l\u00e0 m\u1ed9t trong nh\u1eefng sai l\u1ea7m ph\u1ed5 bi\u1ebfn nh\u1ea5t c\u1ee7a k\u1ebf to\u00e1n. Theo h\u01b0\u1edbng d\u1eabn c\u1ee7a c\u01a1 quan thu\u1ebf, vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i \u0111\u01b0\u1ee3c k\u00ea khai t\u1ea1i k\u1ef3 ph\u00e1t sinh h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh, kh\u00f4ng quay l\u1ea1i \u0111i\u1ec1u ch\u1ec9nh c\u00e1c k\u1ef3 \u0111\u00e3 k\u00ea khai tr\u01b0\u1edbc \u0111\u00f3. Nguy\u00ean t\u1eafc n\u00e0y \u00e1p d\u1ee5ng cho c\u1ea3 b\u00ean b\u00e1n v\u00e0 b\u00ean mua.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Ben_mua_co_phai_dieu_chinh_thue_GTGT_dau_vao_khi_nhan_hoa_don_chiet_khau_khong\"><\/span>B\u00ean mua c\u00f3 ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o khi nh\u1eadn h\u00f3a \u0111\u01a1n chi\u1ebft kh\u1ea5u kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u00f3. Khi nh\u1eadn \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m t\u1eeb nh\u00e0 cung c\u1ea5p, b\u00ean mua ph\u1ea3i gi\u1ea3m gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a mua v\u00e0o v\u00e0 gi\u1ea3m s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb t\u01b0\u01a1ng \u1ee9ng. N\u1ebfu kh\u00f4ng th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh, doanh nghi\u1ec7p c\u00f3 th\u1ec3 b\u1ecb truy thu thu\u1ebf v\u00e0 x\u1eed ph\u1ea1t do k\u00ea khai sai s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Dieu_chinh_hoa_don_chiet_khau_thuong_mai_co_anh_huong_den_doanh_thu_tinh_thue_TNDN_khong\"><\/span>\u0110i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i c\u00f3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn doanh thu t\u00ednh thu\u1ebf TNDN kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u00f3. Kho\u1ea3n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i l\u00e0 kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu n\u00ean s\u1ebd l\u00e0m gi\u1ea3m doanh thu t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u1ee7a b\u00ean b\u00e1n. \u0110\u1ec3 \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf ch\u1ea5p nh\u1eadn, doanh nghi\u1ec7p c\u1ea7n c\u00f3 \u0111\u1ea7y \u0111\u1ee7 H\u1ee3p \u0111\u1ed3ng ho\u1eb7c ch\u00ednh s\u00e1ch chi\u1ebft kh\u1ea5u, Ch\u1ee9ng t\u1eeb x\u00e1c \u0111\u1ecbnh doanh s\u1ed1 ho\u1eb7c s\u1ea3n l\u01b0\u1ee3ng \u0111\u1ea1t \u0111i\u1ec1u ki\u1ec7n h\u01b0\u1edfng chi\u1ebft kh\u1ea5u, H\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh h\u1ee3p l\u1ec7 v\u00e0 H\u1ed3 s\u01a1 k\u00ea khai thu\u1ebf \u0111\u1ea7y \u0111\u1ee7.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Chiet_khau_thuong_mai_cuoi_nam_co_duoc_gop_nhieu_hoa_don_de_dieu_chinh_mot_lan_khong\"><\/span>Chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i cu\u1ed1i n\u0103m c\u00f3 \u0111\u01b0\u1ee3c g\u1ed9p nhi\u1ec1u h\u00f3a \u0111\u01a1n \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh m\u1ed9t l\u1ea7n kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u00f3. Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ph\u00e9p l\u1eadp m\u1ed9t h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh t\u1ed5ng h\u1ee3p cho to\u00e0n b\u1ed9 kho\u1ea3n chi\u1ebft kh\u1ea5u ph\u00e1t sinh trong k\u1ef3, mi\u1ec5n l\u00e0 c\u00f3 b\u1ea3ng k\u00ea chi ti\u1ebft th\u1ec3 hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 c\u00e1c h\u00f3a \u0111\u01a1n g\u1ed1c li\u00ean quan. \u0110\u00e2y c\u0169ng l\u00e0 ph\u01b0\u01a1ng \u00e1n \u0111\u01b0\u1ee3c nhi\u1ec1u doanh nghi\u1ec7p \u00e1p d\u1ee5ng khi th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i cu\u1ed1i n\u0103m nh\u1eb1m gi\u1ea3m s\u1ed1 l\u01b0\u1ee3ng ch\u1ee9ng t\u1eeb ph\u1ea3i ph\u00e1t h\u00e0nh.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Chiet_khau_thuong_mai_va_giam_gia_hang_ban_co_giong_nhau_khong\"><\/span>Chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i v\u00e0 gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n c\u00f3 gi\u1ed1ng nhau kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tKh\u00f4ng ho\u00e0n to\u00e0n. Chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i l\u00e0 kho\u1ea3n gi\u1ea3m gi\u00e1 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh tr\u01b0\u1edbc theo ch\u00ednh s\u00e1ch b\u00e1n h\u00e0ng, th\u01b0\u1eddng d\u1ef1a tr\u00ean doanh s\u1ed1 ho\u1eb7c s\u1ea3n l\u01b0\u1ee3ng mua. Gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n ph\u00e1t sinh sau giao d\u1ecbch do h\u00e0ng h\u00f3a k\u00e9m ch\u1ea5t l\u01b0\u1ee3ng, kh\u00f4ng \u0111\u00fang quy c\u00e1ch ho\u1eb7c c\u00e1c nguy\u00ean nh\u00e2n kh\u00e1c. M\u1eb7c d\u00f9 \u0111\u1ec1u l\u00e0m gi\u1ea3m doanh thu nh\u01b0ng c\u0103n c\u1ee9 ph\u00e1t sinh, h\u1ed3 s\u01a1 ch\u1ee9ng minh v\u00e0 c\u00e1ch h\u1ea1ch to\u00e1n c\u00f3 s\u1ef1 kh\u00e1c bi\u1ec7t nh\u1ea5t \u0111\u1ecbnh.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t\n<script type=\"application\/ld+json\">\n    {\n\t\t\"@context\": \"https:\/\/schema.org\",\n\t\t\"@type\": \"FAQPage\",\n\t\t\"mainEntity\": [\n\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Khi n\u00e0o \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1ef1c ti\u1ebfp tr\u00ean h\u00f3a \u0111\u01a1n k\u1ef3 sau thay v\u00ec l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1ef1c ti\u1ebfp tr\u00ean h\u00f3a \u0111\u01a1n c\u1ee7a l\u1ea7n mua h\u00e0ng ti\u1ebfp theo khi Kh\u00e1ch h\u00e0ng ti\u1ebfp t\u1ee5c ph\u00e1t sinh giao d\u1ecbch mua h\u00e0ng v\u00e0 Gi\u00e1 tr\u1ecb chi\u1ebft kh\u1ea5u nh\u1ecf h\u01a1n ho\u1eb7c b\u1eb1ng gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a tr\u00ean h\u00f3a \u0111\u01a1n m\u1edbi. N\u1ebfu kh\u00e1ch h\u00e0ng kh\u00f4ng ph\u00e1t sinh \u0111\u01a1n h\u00e0ng ti\u1ebfp theo ho\u1eb7c s\u1ed1 ti\u1ec1n chi\u1ebft kh\u1ea5u l\u1edbn h\u01a1n gi\u00e1 tr\u1ecb \u0111\u01a1n h\u00e0ng m\u1edbi, k\u1ebf to\u00e1n ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m ri\u00eang theo quy \u0111\u1ecbnh.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"C\u00f3 ph\u1ea3i k\u00ea khai b\u1ed5 sung l\u1ea1i c\u00e1c k\u1ef3 \u0111\u00e3 xu\u1ea5t h\u00f3a \u0111\u01a1n g\u1ed1c kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Kh\u00f4ng. \u0110\u00e2y l\u00e0 m\u1ed9t trong nh\u1eefng sai l\u1ea7m ph\u1ed5 bi\u1ebfn nh\u1ea5t c\u1ee7a k\u1ebf to\u00e1n. 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Kho\u1ea3n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i l\u00e0 kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu n\u00ean s\u1ebd l\u00e0m gi\u1ea3m doanh thu t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u1ee7a b\u00ean b\u00e1n. \u0110\u1ec3 \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf ch\u1ea5p nh\u1eadn, doanh nghi\u1ec7p c\u1ea7n c\u00f3 \u0111\u1ea7y \u0111\u1ee7 H\u1ee3p \u0111\u1ed3ng ho\u1eb7c ch\u00ednh s\u00e1ch chi\u1ebft kh\u1ea5u, Ch\u1ee9ng t\u1eeb x\u00e1c \u0111\u1ecbnh doanh s\u1ed1 ho\u1eb7c s\u1ea3n l\u01b0\u1ee3ng \u0111\u1ea1t \u0111i\u1ec1u ki\u1ec7n h\u01b0\u1edfng chi\u1ebft kh\u1ea5u, H\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh h\u1ee3p l\u1ec7 v\u00e0 H\u1ed3 s\u01a1 k\u00ea khai thu\u1ebf \u0111\u1ea7y \u0111\u1ee7.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i cu\u1ed1i n\u0103m c\u00f3 \u0111\u01b0\u1ee3c g\u1ed9p nhi\u1ec1u h\u00f3a \u0111\u01a1n \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh m\u1ed9t l\u1ea7n kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"C\u00f3. Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ph\u00e9p l\u1eadp m\u1ed9t h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh t\u1ed5ng h\u1ee3p cho to\u00e0n b\u1ed9 kho\u1ea3n chi\u1ebft kh\u1ea5u ph\u00e1t sinh trong k\u1ef3, mi\u1ec5n l\u00e0 c\u00f3 b\u1ea3ng k\u00ea chi ti\u1ebft th\u1ec3 hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 c\u00e1c h\u00f3a \u0111\u01a1n g\u1ed1c li\u00ean quan. \u0110\u00e2y c\u0169ng l\u00e0 ph\u01b0\u01a1ng \u00e1n \u0111\u01b0\u1ee3c nhi\u1ec1u doanh nghi\u1ec7p \u00e1p d\u1ee5ng khi th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i cu\u1ed1i n\u0103m nh\u1eb1m gi\u1ea3m s\u1ed1 l\u01b0\u1ee3ng ch\u1ee9ng t\u1eeb ph\u1ea3i ph\u00e1t h\u00e0nh.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i v\u00e0 gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n c\u00f3 gi\u1ed1ng nhau kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Kh\u00f4ng ho\u00e0n to\u00e0n. Chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i l\u00e0 kho\u1ea3n gi\u1ea3m gi\u00e1 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh tr\u01b0\u1edbc theo ch\u00ednh s\u00e1ch b\u00e1n h\u00e0ng, th\u01b0\u1eddng d\u1ef1a tr\u00ean doanh s\u1ed1 ho\u1eb7c s\u1ea3n l\u01b0\u1ee3ng mua. Gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n ph\u00e1t sinh sau giao d\u1ecbch do h\u00e0ng h\u00f3a k\u00e9m ch\u1ea5t l\u01b0\u1ee3ng, kh\u00f4ng \u0111\u00fang quy c\u00e1ch ho\u1eb7c c\u00e1c nguy\u00ean nh\u00e2n kh\u00e1c. M\u1eb7c d\u00f9 \u0111\u1ec1u l\u00e0m gi\u1ea3m doanh thu nh\u01b0ng c\u0103n c\u1ee9 ph\u00e1t sinh, h\u1ed3 s\u01a1 ch\u1ee9ng minh v\u00e0 c\u00e1ch h\u1ea1ch to\u00e1n c\u00f3 s\u1ef1 kh\u00e1c bi\u1ec7t nh\u1ea5t \u0111\u1ecbnh.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t\t    ]\n}\n<\/script>\n\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\ub05d\ub0b4\ub2e4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i kh\u00f4ng ch\u1ec9 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn doanh thu m\u00e0 c\u00f2n t\u00e1c \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a c\u1ea3 b\u00ean b\u00e1n v\u00e0 b\u00ean mua. Theo h\u01b0\u1edbng d\u1eabn m\u1edbi nh\u1ea5t t\u1ea1i C\u00f4ng v\u0103n 3514\/CT-CS, doanh nghi\u1ec7p c\u00f3 th\u1ec3 l\u1ef1a ch\u1ecdn gi\u1ea3m tr\u1ef1c ti\u1ebfp tr\u00ean h\u00f3a \u0111\u01a1n k\u1ef3 ti\u1ebfp theo ho\u1eb7c l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh ri\u00eang t\u00f9y t\u1eebng t\u00ecnh hu\u1ed1ng th\u1ef1c t\u1ebf.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u1ef1c hi\u1ec7n \u0111\u00fang quy \u0111\u1ecbnh ngay t\u1eeb \u0111\u1ea7u s\u1ebd gi\u00fap doanh nghi\u1ec7p h\u1ea1n ch\u1ebf r\u1ee7i ro thanh tra thu\u1ebf, \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch v\u00e0 an to\u00e0n cho to\u00e0n b\u1ed9 h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n.<\/span><\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/ketoan.man.net.vn\/ko\/lien-he\/\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">MAN \u2013 \ub9c8\uc2a4\ud130 \ud68c\uacc4\uc0ac \ub124\ud2b8\uc6cc\ud06c\uc5d0 \ubb38\uc758\ud558\uc138\uc694<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 v\u00e0 t\u01b0 v\u1ea5n mi\u1ec5n ph\u00ed<\/span><span style=\"font-weight: 400;\">!<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>\uc5f0\ub77d\ucc98 \uc815\ubcf4 MAN \u2013 Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc8fc\uc18c: \ud638\uce58\ubbfc\uc2dc \ud0c4\ud22c\uc548\uad6c 43\ubc88\uac00 19A\ud638<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubaa8\ubc14\uc77c\/Zalo: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc774\uba54\uc77c: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ucf58\ud150\uce20 \uc81c\uc791\uc790: Mr. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\">L\u00ea Ho\u00e0ng Tuy\u00ean \u2013 S\u00e1ng l\u1eadp vi\u00ean (Founder) &amp; CEO MAN \u2013 Master Accountant Network<\/a><\/span><\/strong><span style=\"font-weight: 400;\">, Ki\u1ec3m to\u00e1n vi\u00ean CPA Vi\u1ec7t Nam v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m trong ng\u00e0nh K\u1ebf to\u00e1n, Ki\u1ec3m to\u00e1n v\u00e0 T\u01b0 v\u1ea5n T\u00e0i ch\u00ednh.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>V\u00e0o m\u1ed7i k\u1ef3 quy\u1ebft to\u00e1n ho\u1eb7c khi k\u1ebft th\u00fac c\u00e1c ch\u01b0\u01a1ng tr\u00ecnh b\u00e1n h\u00e0ng theo doanh s\u1ed1, vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i lu\u00f4n l\u00e0 m\u1ed9t trong nh\u1eefng nghi\u1ec7p v\u1ee5 khi\u1ebfn nhi\u1ec1u k\u1ebf to\u00e1n g\u1eb7p kh\u00f3 kh\u0103n. Ch\u1ec9 c\u1ea7n th\u1ef1c hi\u1ec7n sai th\u1eddi \u0111i\u1ec3m, sai ph\u01b0\u01a1ng th\u1ee9c l\u1eadp h\u00f3a \u0111\u01a1n ho\u1eb7c k\u00ea [&hellip;]<\/p>","protected":false},"author":4,"featured_media":8833,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-8832","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/8832","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/comments?post=8832"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/8832\/revisions"}],"predecessor-version":[{"id":8836,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/8832\/revisions\/8836"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media\/8833"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media?parent=8832"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/categories?post=8832"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/tags?post=8832"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}