{"id":10051,"date":"2026-09-25T15:40:13","date_gmt":"2026-09-25T08:40:13","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=10051"},"modified":"2026-09-25T15:40:13","modified_gmt":"2026-09-25T08:40:13","slug":"dich-vu-ke-toan-kho","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/zh\/dich-vu-ke-toan-kho\/","title":{"rendered":"D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n kho: H\u1ebft l\u1ec7ch kho, kh\u00f4ng lo truy thu"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n kho l\u00e0 gi\u1ea3i ph\u00e1p gi\u00fap doanh nghi\u1ec7p ki\u1ec3m so\u00e1t ch\u00ednh x\u00e1c nh\u1eadp, xu\u1ea5t, t\u1ed3n, gi\u00e1 v\u1ed1n v\u00e0 c\u00e1c ngh\u0129a v\u1ee5 thu\u1ebf g\u1eafn v\u1edbi h\u00e0ng t\u1ed3n kho, \u0111\u00fang v\u00e0o th\u1eddi \u0111i\u1ec3m khung ph\u00e1p l\u00fd v\u1ec1 k\u1ebf to\u00e1n, h\u00f3a \u0111\u01a1n v\u00e0 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p thay \u0111\u1ed5i d\u00e0y \u0111\u1eb7c nh\u1ea5t trong nhi\u1ec1u n\u0103m. Ch\u1ec9 m\u1ed9t sai l\u1ec7ch gi\u1eefa s\u1ed1 li\u1ec7u kho th\u1ef1c t\u1ebf v\u00e0 s\u1ed5 k\u1ebf to\u00e1n c\u0169ng \u0111\u1ee7 l\u00e0m sai gi\u00e1 v\u1ed1n, sai l\u1ee3i nhu\u1eadn v\u00e0 k\u00e9o theo truy thu thu\u1ebf. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y h\u1ec7 th\u1ed1ng c\u00e1c quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh m\u00e0 k\u1ebf to\u00e1n kho b\u1eaft bu\u1ed9c ph\u1ea3i tu\u00e2n th\u1ee7, ph\u1ea1m vi c\u00f4ng vi\u1ec7c, quy tr\u00ecnh tri\u1ec3n khai v\u00e0 c\u00e1ch l\u1ef1a ch\u1ecdn \u0111\u01a1n v\u1ecb cung c\u1ea5p d\u1ecbch v\u1ee5 ph\u00f9 h\u1ee3p.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 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\">\u6307\u6570<\/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=\"\u5207\u6362\u76ee\u5f55\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\u5207\u6362<\/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\/zh\/dich-vu-ke-toan-kho\/#Khi_nao_doanh_nghiep_nen_thue_dich_vu_ke_toan_kho\" >Khi n\u00e0o doanh nghi\u1ec7p n\u00ean thu\u00ea d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n kho?\u00a0<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/ketoan.man.net.vn\/zh\/dich-vu-ke-toan-kho\/#3_thay_doi_phap_ly_nam_2026_tac_dong_truc_tiep_den_ke_toan_kho\" >3 thay \u0111\u1ed5i ph\u00e1p l\u00fd n\u0103m 2026 t\u00e1c \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn k\u1ebf to\u00e1n kho<\/a><\/li><\/ul><\/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\/zh\/dich-vu-ke-toan-kho\/#Dich_vu_ke_toan_kho_la_gi\" >D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n kho l\u00e0 g\u00ec?<\/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\/zh\/dich-vu-ke-toan-kho\/#Hang_ton_kho_gom_nhung_gi\" >H\u00e0ng t\u1ed3n kho g\u1ed3m nh\u1eefng g\u00ec?<\/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\/zh\/dich-vu-ke-toan-kho\/#Hang_khong_thuoc_quyen_so_huu_thi_khong_phai_hang_ton_kho\" >H\u00e0ng kh\u00f4ng thu\u1ed9c quy\u1ec1n s\u1edf h\u1eefu th\u00ec kh\u00f4ng ph\u1ea3i h\u00e0ng t\u1ed3n kho<\/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\/zh\/dich-vu-ke-toan-kho\/#Can_cu_phap_ly_ma_dich_vu_ke_toan_kho_phai_bam_sat\" >C\u0103n c\u1ee9 ph\u00e1p l\u00fd m\u00e0 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n kho ph\u1ea3i b\u00e1m s\u00e1t<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/zh\/dich-vu-ke-toan-kho\/#Nguyen_tac_gia_goc_va_5_phuong_phap_tinh_gia_xuat_kho\" >Nguy\u00ean t\u1eafc gi\u00e1 g\u1ed1c v\u00e0 5 ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 xu\u1ea5t kho<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/zh\/dich-vu-ke-toan-kho\/#Theo_doi_dong_thoi_gia_tri_va_hien_vat\" >Theo d\u00f5i \u0111\u1ed3ng th\u1eddi gi\u00e1 tr\u1ecb v\u00e0 hi\u1ec7n v\u1eadt<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/zh\/dich-vu-ke-toan-kho\/#Kiem_ke_hang_ton_kho_theo_Luat_Ke_toan\" >Ki\u1ec3m k\u00ea h\u00e0ng t\u1ed3n kho theo Lu\u1eadt 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-10\" href=\"https:\/\/ketoan.man.net.vn\/zh\/dich-vu-ke-toan-kho\/#Chung_tu_luu_thong_hang_hoa_theo_Nghi_dinh_2542026ND-CP\" >Ch\u1ee9ng t\u1eeb l\u01b0u th\u00f4ng h\u00e0ng h\u00f3a theo Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP<\/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\/zh\/dich-vu-ke-toan-kho\/#Du_phong_giam_gia_huy_hang_va_chi_phi_duoc_tru\" >D\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1, h\u1ee7y h\u00e0ng v\u00e0 chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/zh\/dich-vu-ke-toan-kho\/#Dich_vu_ke_toan_kho_tai_MAN_bao_gom_nhung_hang_muc_nao\" >D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n kho t\u1ea1i MAN bao g\u1ed3m nh\u1eefng h\u1ea1ng m\u1ee5c n\u00e0o?<\/a><\/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\/zh\/dich-vu-ke-toan-kho\/#Quy_trinh_trien_khai_dich_vu_ke_toan_kho_tai_MAN\" >Quy tr\u00ecnh tri\u1ec3n khai d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n kho t\u1ea1i MAN<\/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\/zh\/dich-vu-ke-toan-kho\/#Chi_phi_dich_vu_ke_toan_kho_duoc_tinh_dua_tren_nhung_yeu_to_nao\" >Chi ph\u00ed d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n kho \u0111\u01b0\u1ee3c t\u00ednh d\u1ef1a tr\u00ean nh\u1eefng y\u1ebfu t\u1ed1 n\u00e0o?<\/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\/zh\/dich-vu-ke-toan-kho\/#Ket_luan_Dang_ky_dich_vu_ke_toan_kho_de_khoa_so_nam_2026_an_toan\" >K\u1ebft lu\u1eadn: \u0110\u0103ng k\u00fd d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n kho \u0111\u1ec3 kh\u00f3a s\u1ed5 n\u0103m 2026 an to\u00e0n<\/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\/zh\/dich-vu-ke-toan-kho\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >\u8054\u7cfb\u4fe1\u606f MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/ketoan.man.net.vn\/zh\/dich-vu-ke-toan-kho\/#Cau_hoi_thuong_gap_ve_dich_vu_ke_toan_kho\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n kho<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/ketoan.man.net.vn\/zh\/dich-vu-ke-toan-kho\/#Dich_vu_ke_toan_kho_co_thay_the_duoc_thu_kho_khong\" >D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n kho c\u00f3 thay th\u1ebf \u0111\u01b0\u1ee3c th\u1ee7 kho 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\/zh\/dich-vu-ke-toan-kho\/#Co_duoc_doi_phuong_phap_tinh_gia_xuat_kho_giua_nam_khong\" >C\u00f3 \u0111\u01b0\u1ee3c \u0111\u1ed5i ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 xu\u1ea5t kho gi\u1eefa n\u0103m 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\/zh\/dich-vu-ke-toan-kho\/#Khi_nao_dung_Phieu_xuat_kho_kiem_van_chuyen_noi_bo_thay_cho_hoa_don\" >Khi n\u00e0o d\u00f9ng Phi\u1ebfu xu\u1ea5t kho ki\u00eam v\u1eadn chuy\u1ec3n n\u1ed9i b\u1ed9 thay cho h\u00f3a \u0111\u01a1n?<\/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\/zh\/dich-vu-ke-toan-kho\/#Hang_het_han_dem_huy_co_duoc_tinh_vao_chi_phi_duoc_tru_khong\" >H\u00e0ng h\u1ebft h\u1ea1n \u0111em h\u1ee7y c\u00f3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/ketoan.man.net.vn\/zh\/dich-vu-ke-toan-kho\/#Kho_da_lech_so_nhieu_nam_thi_dich_vu_ke_toan_kho_xu_ly_the_nao\" >Kho \u0111\u00e3 l\u1ec7ch s\u1ed5 nhi\u1ec1u n\u0103m th\u00ec d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n kho x\u1eed l\u00fd th\u1ebf n\u00e0o?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khi_nao_doanh_nghiep_nen_thue_dich_vu_ke_toan_kho\"><\/span><b>Khi n\u00e0o doanh nghi\u1ec7p n\u00ean thu\u00ea d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n kho?<\/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;\">V\u1edbi doanh nghi\u1ec7p th\u01b0\u01a1ng m\u1ea1i v\u00e0 s\u1ea3n xu\u1ea5t, h\u00e0ng t\u1ed3n kho th\u01b0\u1eddng l\u00e0 kho\u1ea3n m\u1ee5c t\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n c\u00f3 gi\u00e1 tr\u1ecb l\u1edbn nh\u1ea5t. M\u1ecdi sai s\u00f3t \u1edf kho kh\u00f4ng d\u1eebng l\u1ea1i \u1edf kho: n\u00f3 \u0111i th\u1eb3ng v\u00e0o gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n, l\u00e0m sai l\u1ee3i nhu\u1eadn k\u1ebf to\u00e1n, sai thu nh\u1eadp ch\u1ecbu thu\u1ebf v\u00e0 sai lu\u00f4n c\u00e1c ch\u1ec9 ti\u00eau tr\u00ean B\u00e1o c\u00e1o t\u00e0i ch\u00ednh m\u00e0 ng\u00e2n h\u00e0ng, nh\u00e0 \u0111\u1ea7u t\u01b0 d\u1ef1a v\u00e0o \u0111\u1ec3 ra quy\u1ebft \u0111\u1ecbnh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"3_thay_doi_phap_ly_nam_2026_tac_dong_truc_tiep_den_ke_toan_kho\"><\/span><b>3 thay \u0111\u1ed5i ph\u00e1p l\u00fd n\u0103m 2026 t\u00e1c \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn k\u1ebf to\u00e1n kho<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u1ee9 nh\u1ea5t, ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n m\u1edbi. T\u1eeb 01\/01\/2026, <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Thong-tu-99-2025-TT-BTC-huong-dan-Che-do-ke-toan-doanh-nghiep-565484.aspx\" target=\"_blank\" rel=\"noopener\">\u901a\u51fd 99\/2025\/TT-BTC<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> ch\u00ednh th\u1ee9c thay th\u1ebf Th\u00f4ng t\u01b0 200\/2014\/TT-BTC, k\u00e9o theo nhi\u1ec1u thay \u0111\u1ed5i trong h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n. Ri\u00eang kh\u1ed1i doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba, t\u1eeb ng\u00e0y 01\/01\/2026 c\u00f3 th\u1ec3 l\u1ef1a ch\u1ecdn ti\u1ebfp t\u1ee5c th\u1ef1c hi\u1ec7n ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 133\/2016\/TT-BTC ho\u1eb7c \u00e1p d\u1ee5ng ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u1ee9 hai, quy \u0111\u1ecbnh m\u1edbi v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb. T\u1eeb ng\u00e0y 01\/7\/2026, <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-254-2026-ND-CP-huong-dan-Luat-Quan-ly-thue-hoa-don-dien-tu-chung-tu-dien-tu-713085.aspx\" target=\"_blank\" rel=\"noopener\">\u7b2c254\/2026\/ND-CP\u53f7\u6cd5\u4ee4<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> ch\u00ednh th\u1ee9c thay th\u1ebf Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed; trong \u0111\u00f3 Phi\u1ebfu xu\u1ea5t kho ki\u00eam v\u1eadn chuy\u1ec3n n\u1ed9i b\u1ed9 ti\u1ebfp t\u1ee5c l\u00e0 ch\u1ee9ng t\u1eeb \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd, s\u1eed d\u1ee5ng v\u00e0 qu\u1ea3n l\u00fd nh\u01b0 h\u00f3a \u0111\u01a1n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u1ee9 ba, \u0111i\u1ec1u ki\u1ec7n chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb thay \u0111\u1ed5i. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-320-2025-ND-CP-huong-dan-Luat-Thue-thu-nhap-doanh-nghiep-665051.aspx\" target=\"_blank\" rel=\"noopener\">\u7b2c320\/2025\/ND-CP\u53f7\u6cd5\u4ee4<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> h\u1ea1 m\u1ee9c ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb xu\u1ed1ng 5 tri\u1ec7u \u0111\u1ed3ng, thay cho m\u1ed1c 20 tri\u1ec7u \u0111\u1ed3ng tr\u01b0\u1edbc \u0111\u00e2y, \u0111\u1ed3ng th\u1eddi m\u1edf r\u1ed9ng c\u00e1c tr\u01b0\u1eddng h\u1ee3p h\u1ee7y h\u00e0ng t\u1ed3n kho \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t ph\u00f2ng k\u1ebf to\u00e1n nh\u1ecf v\u1eeba ph\u1ea3i lo thu\u1ebf, l\u01b0\u01a1ng, c\u00f4ng n\u1ee3 v\u1eeba ph\u1ea3i c\u1eadp nh\u1eadt \u0111\u1ed3ng th\u1eddi b\u1ed1n nh\u00f3m v\u0103n b\u1ea3n tr\u00ean l\u00e0 qu\u00e1 t\u1ea3i. \u0110\u00f3 l\u00e0 l\u00fd do d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n kho tr\u1edf th\u00e0nh l\u1ef1a ch\u1ecdn th\u1ef1c t\u1ebf \u0111\u00e1ng c\u00e2n nh\u1eafc c\u1ee7a doanh nghi\u1ec7p hi\u1ec7n nay.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">5 d\u1ea5u hi\u1ec7u cho th\u1ea5y kho c\u1ee7a doanh nghi\u1ec7p \u0111ang l\u1ec7ch s\u1ed5:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ea7n m\u1ec1m xu\u1ea5t hi\u1ec7n t\u1ed3n kho \u00e2m: H\u00e0ng \u0111\u01b0\u1ee3c ghi xu\u1ea5t tr\u01b0\u1edbc khi ch\u1ee9ng t\u1eeb nh\u1eadp \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gi\u00e1 v\u1ed1n \u0111\u01a1n v\u1ecb bi\u1ebfn \u0111\u1ed9ng b\u1ea5t th\u01b0\u1eddng gi\u1eefa c\u00e1c th\u00e1ng d\u00f9 gi\u00e1 mua g\u1ea7n nh\u01b0 kh\u00f4ng \u0111\u1ed5i.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">K\u1ebft qu\u1ea3 ki\u1ec3m k\u00ea cu\u1ed1i n\u0103m l\u1ec7ch v\u1edbi s\u1ed5 nh\u01b0ng kh\u00f4ng truy \u0111\u01b0\u1ee3c nguy\u00ean nh\u00e2n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u00e0ng nh\u1eadn gia c\u00f4ng, nh\u1eadn k\u00fd g\u1eedi b\u1ecb ghi l\u1eabn v\u00e0o t\u1ed3n kho c\u1ee7a doanh nghi\u1ec7p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u00e0ng h\u1ebft h\u1ea1n, l\u1ed7i th\u1eddi n\u1eb1m kho nhi\u1ec1u n\u0103m, ch\u01b0a l\u1eadp d\u1ef1 ph\u00f2ng v\u00e0 ch\u01b0a c\u00f3 h\u1ed3 s\u01a1 x\u1eed l\u00fd.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u1ec9 c\u1ea7n m\u1ed9t trong n\u0103m d\u1ea5u hi\u1ec7u tr\u00ean, doanh nghi\u1ec7p n\u00ean cho r\u00e0 so\u00e1t l\u1ea1i to\u00e0n b\u1ed9 h\u1ec7 th\u1ed1ng kho tr\u01b0\u1edbc k\u1ef3 quy\u1ebft to\u00e1n.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dich_vu_ke_toan_kho_la_gi\"><\/span><b>D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n kho l\u00e0 g\u00ec?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n kho l\u00e0 vi\u1ec7c doanh nghi\u1ec7p thu\u00ea t\u1ed5 ch\u1ee9c kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n th\u1ef1c hi\u1ec7n ghi nh\u1eadn, theo d\u00f5i v\u00e0 ki\u1ec3m so\u00e1t to\u00e0n b\u1ed9 bi\u1ebfn \u0111\u1ed9ng h\u00e0ng t\u1ed3n kho, t\u1eeb ch\u1ee9ng t\u1eeb nh\u1eadp, xu\u1ea5t, t\u00ednh gi\u00e1 xu\u1ea5t kho, \u0111\u1ed1i chi\u1ebfu ki\u1ec3m k\u00ea \u0111\u1ebfn l\u1eadp d\u1ef1 ph\u00f2ng v\u00e0 x\u1eed l\u00fd h\u00e0ng h\u01b0 h\u1ecfng\u00a0 theo \u0111\u00fang chu\u1ea9n m\u1ef1c, ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n v\u00e0 ph\u00e1p lu\u1eadt thu\u1ebf hi\u1ec7n h\u00e0nh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hang_ton_kho_gom_nhung_gi\"><\/span><b>H\u00e0ng t\u1ed3n kho g\u1ed3m nh\u1eefng g\u00ec?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo nguy\u00ean t\u1eafc k\u1ebf to\u00e1n h\u00e0ng t\u1ed3n kho t\u1ea1i Th\u00f4ng t\u01b0 99, h\u00e0ng t\u1ed3n kho g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u00e0ng mua \u0111ang \u0111i \u0111\u01b0\u1eddng;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ea3n ph\u1ea9m d\u1edf dang;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ea3n ph\u1ea9m (th\u00e0nh ph\u1ea9m v\u00e0 b\u00e1n th\u00e0nh ph\u1ea9m);<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u00e0ng h\u00f3a, h\u00e0ng g\u1eedi \u0111i b\u00e1n;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 t\u1ea1i kho b\u1ea3o thu\u1ebf c\u1ee7a doanh nghi\u1ec7p.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>\u7b14\u8bb0\uff1a<\/b><span style=\"font-weight: 400;\"> V\u1eadt t\u01b0, thi\u1ebft b\u1ecb, ph\u1ee5 t\u00f9ng thay th\u1ebf c\u00f3 th\u1eddi gian d\u1ef1 tr\u1eef tr\u00ean 12 th\u00e1ng ho\u1eb7c h\u01a1n m\u1ed9t chu k\u1ef3 s\u1ea3n xu\u1ea5t, kinh doanh th\u00f4ng th\u01b0\u1eddng; s\u1ea3n ph\u1ea9m d\u1edf dang c\u00f3 th\u1eddi gian s\u1ea3n xu\u1ea5t, lu\u00e2n chuy\u1ec3n v\u01b0\u1ee3t qu\u00e1 m\u1ed9t chu k\u1ef3 s\u1ea3n xu\u1ea5t, kinh doanh th\u00f4ng th\u01b0\u1eddng th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y l\u00e0 h\u00e0ng t\u1ed3n kho tr\u00ean B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh m\u00e0 tr\u00ecnh b\u00e0y l\u00e0 t\u00e0i s\u1ea3n d\u00e0i h\u1ea1n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hang_khong_thuoc_quyen_so_huu_thi_khong_phai_hang_ton_kho\"><\/span><b>H\u00e0ng kh\u00f4ng thu\u1ed9c quy\u1ec1n s\u1edf h\u1eefu th\u00ec kh\u00f4ng ph\u1ea3i h\u00e0ng t\u1ed3n kho<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c lo\u1ea1i s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, v\u1eadt t\u01b0, t\u00e0i s\u1ea3n nh\u1eadn gi\u1eef h\u1ed9, nh\u1eadn k\u00fd g\u1eedi, nh\u1eadn \u1ee7y th\u00e1c xu\u1ea5t nh\u1eadp kh\u1ea9u, nh\u1eadn gia c\u00f4ng&#8230; kh\u00f4ng thu\u1ed9c quy\u1ec1n s\u1edf h\u1eefu v\u00e0 ki\u1ec3m so\u00e1t c\u1ee7a doanh nghi\u1ec7p th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh l\u00e0 h\u00e0ng t\u1ed3n kho, m\u00e0 ph\u1ea3i m\u1edf s\u1ed5 chi ti\u1ebft theo d\u00f5i v\u00e0 thuy\u1ebft minh tr\u00ean B\u00e1o c\u00e1o t\u00e0i ch\u00ednh. \u0110\u00e2y l\u00e0 l\u1ed7i r\u1ea5t ph\u1ed5 bi\u1ebfn \u1edf doanh nghi\u1ec7p gia c\u00f4ng cho \u0111\u1ed1i t\u00e1c n\u01b0\u1edbc ngo\u00e0i.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Can_cu_phap_ly_ma_dich_vu_ke_toan_kho_phai_bam_sat\"><\/span><b>C\u0103n c\u1ee9 ph\u00e1p l\u00fd m\u00e0 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n kho ph\u1ea3i b\u00e1m s\u00e1t<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u01b0\u1edbi \u0111\u00e2y l\u00e0 b\u1ea3ng t\u1ed5ng h\u1ee3p c\u01a1 s\u1edf ph\u00e1p l\u00fd m\u00e0 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n kho ph\u1ea3i b\u00e1m s\u00e1t:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u6587\u6863<\/b><\/td>\n<td style=\"text-align: center;\"><b>N\u1ed9i dung \u00e1p d\u1ee5ng cho k\u1ebf to\u00e1n kho<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Lu\u1eadt K\u1ebf to\u00e1n s\u1ed1 88\/2015\/QH13 (s\u1eeda \u0111\u1ed5i, b\u1ed5 sung b\u1edfi Lu\u1eadt s\u1ed1 56\/2024\/QH15)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ch\u1ee9ng t\u1eeb, s\u1ed5 k\u1ebf to\u00e1n, ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n, l\u01b0u tr\u1eef t\u00e0i li\u1ec7u<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam s\u1ed1 02 &#8211; H\u00e0ng t\u1ed3n kho<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Gi\u00e1 g\u1ed1c, gi\u00e1 tr\u1ecb thu\u1ea7n c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c, ph\u01b0\u01a1ng ph\u00e1p tih1 gi\u00e1<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u901a\u51fd 99\/2025\/TT-BTC<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n h\u00e0ng t\u1ed3n kho, nh\u00f3m TK 151 \u0111\u1ebfn TK 158, TK 229<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 133\/2016\/TT-BTC (s\u1eeda \u0111\u1ed5i, b\u1ed5 sung b\u1edfi Th\u00f4ng t\u01b0 46\/2025\/TT-BTC)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 t\u01b0 48\/2019\/TT-BTC (s\u1eeda \u0111\u1ed5i b\u1edfi Th\u00f4ng t\u01b0 24\/2022\/TT-BTC)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Tr\u00edch l\u1eadp, x\u1eed l\u00fd d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Lu\u1eadt thu\u1ebf TNDN s\u1ed1 67\/2025\/QH15, Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u0110i\u1ec1u ki\u1ec7n chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb, chi ph\u00ed h\u1ee7y h\u00e0ng t\u1ed3n kho<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 108\/2025\/QH15, Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP, Th\u00f4ng t\u01b0 91\/2026\/TT-BTC<\/span><\/td>\n<td><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n, Phi\u1ebfu xu\u1ea5t kho ki\u00eam v\u1eadn chuy\u1ec3n n\u1ed9i b\u1ed9 (M\u1eabu 03\/XKNB)<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 41\/2018\/N\u0110-CP (s\u1eeda \u0111\u1ed5i b\u1edfi Ngh\u1ecb \u0111\u1ecbnh 102\/2021\/N\u0110-CP v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 132\/2026\/N\u0110-CP)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">X\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nguyen_tac_gia_goc_va_5_phuong_phap_tinh_gia_xuat_kho\"><\/span><b>Nguy\u00ean t\u1eafc gi\u00e1 g\u1ed1c v\u00e0 5 ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 xu\u1ea5t kho<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_10063\" aria-describedby=\"caption-attachment-10063\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-10063\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Dich-vu-ke-toan-kho-va-5-phuong-phap-tinh-gia-xuat-kho.jpg\" alt=\"D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n kho v\u00e0 5 ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 xu\u1ea5t kho\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Dich-vu-ke-toan-kho-va-5-phuong-phap-tinh-gia-xuat-kho.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Dich-vu-ke-toan-kho-va-5-phuong-phap-tinh-gia-xuat-kho-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Dich-vu-ke-toan-kho-va-5-phuong-phap-tinh-gia-xuat-kho-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Dich-vu-ke-toan-kho-va-5-phuong-phap-tinh-gia-xuat-kho-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Dich-vu-ke-toan-kho-va-5-phuong-phap-tinh-gia-xuat-kho-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-10063\" class=\"wp-caption-text\">D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n kho v\u00e0 5 ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 xu\u1ea5t kho<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Gi\u00e1 tr\u1ecb h\u00e0ng nh\u1eadp kho \u0111\u01b0\u1ee3c ghi theo gi\u00e1 g\u1ed1c. C\u00e1c kho\u1ea3n thu\u1ebf, ph\u00ed (nh\u01b0 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, thu\u1ebf nh\u1eadp kh\u1ea9u, thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng, thu\u1ebf t\u00e0i nguy\u00ean&#8230;) ph\u1ea3i n\u1ed9p khi mua, khai th\u00e1c, s\u1ea3n xu\u1ea5t h\u00e0ng t\u1ed3n kho m\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c ho\u00e0n l\u1ea1i theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt thu\u1ebf th\u00ec \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb h\u00e0ng xu\u1ea5t kho v\u00e0 t\u1ed3n kho, Th\u00f4ng t\u01b0 99 cho ph\u00e9p doanh nghi\u1ec7p \u00e1p d\u1ee5ng m\u1ed9t trong n\u0103m ph\u01b0\u01a1ng ph\u00e1p:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gi\u00e1 \u0111\u00edch danh;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u00ecnh qu\u00e2n gia quy\u1ec1n (t\u00ednh theo t\u1eebng k\u1ef3 ho\u1eb7c sau t\u1eebng l\u00f4 h\u00e0ng nh\u1eadp v\u1ec1);<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Nh\u1eadp tr\u01b0\u1edbc, xu\u1ea5t tr\u01b0\u1edbc (FIFO);<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gi\u00e1 b\u00e1n l\u1ebb d\u00f9ng trong ng\u00e0nh b\u00e1n l\u1ebb;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">V\u00e0 chi ph\u00ed chu\u1ea9n c\u00f3 th\u1ec3 \u00e1p d\u1ee5ng cho doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>\u0110i\u1ec1u ki\u1ec7n quan tr\u1ecdng nh\u1ea5t<\/b><span style=\"font-weight: 400;\">: Ph\u01b0\u01a1ng ph\u00e1p \u0111\u00e3 ch\u1ecdn ph\u1ea3i \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng nh\u1ea5t qu\u00e1n gi\u1eefa c\u00e1c k\u1ef3 k\u1ebf to\u00e1n, tr\u1eeb khi c\u00f3 s\u1ef1 thay \u0111\u1ed5i ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n. V\u00ec v\u1eady, l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 l\u00e0 m\u1ed9t quy\u1ebft \u0111\u1ecbnh ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n, kh\u00f4ng ph\u1ea3i thao t\u00e1c ph\u1ea7n m\u1ec1m. M\u1ed9t \u0111\u01a1n v\u1ecb cung c\u1ea5p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n kho chuy\u00ean nghi\u1ec7p s\u1ebd ph\u00e2n t\u00edch \u0111\u1eb7c \u0111i\u1ec3m m\u1eb7t h\u00e0ng, t\u1ea7n su\u1ea5t nh\u1eadp xu\u1ea5t v\u00e0 bi\u1ebfn \u0111\u1ed9ng gi\u00e1 tr\u01b0\u1edbc khi \u0111\u1ec1 xu\u1ea5t.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Song song, doanh nghi\u1ec7p ph\u1ea3i ch\u1ecdn c\u00e1ch x\u00e1c \u0111\u1ecbnh h\u00e0ng xu\u1ea5t theo t\u1eebng l\u1ea7n ph\u00e1t sinh (theo d\u00f5i th\u01b0\u1eddng xuy\u00ean, li\u00ean t\u1ee5c tr\u00ean s\u1ed5) ho\u1eb7c t\u00ednh tr\u00ean c\u01a1 s\u1edf s\u1ed1 l\u01b0\u1ee3ng v\u00e0 gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho cu\u1ed1i k\u1ef3 c\u0103n c\u1ee9 k\u1ebft qu\u1ea3 ki\u1ec3m k\u00ea th\u1ef1c t\u1ebf, v\u00e0 c\u0169ng ph\u1ea3i \u00e1p d\u1ee5ng nh\u1ea5t qu\u00e1n.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Theo_doi_dong_thoi_gia_tri_va_hien_vat\"><\/span><b>Theo d\u00f5i \u0111\u1ed3ng th\u1eddi gi\u00e1 tr\u1ecb v\u00e0 hi\u1ec7n v\u1eadt<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 y\u00eau c\u1ea7u c\u1ed1t l\u00f5i quy\u1ebft \u0111\u1ecbnh ch\u1ea5t l\u01b0\u1ee3ng d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n kho. K\u1ebf to\u00e1n h\u00e0ng t\u1ed3n kho ph\u1ea3i \u0111\u1ed3ng th\u1eddi theo d\u00f5i chi ti\u1ebft c\u1ea3 v\u1ec1 gi\u00e1 tr\u1ecb v\u00e0 hi\u1ec7n v\u1eadt theo t\u1eebng th\u1ee9, t\u1eebng lo\u1ea1i, quy c\u00e1ch v\u1eadt t\u01b0, h\u00e0ng h\u00f3a theo t\u1eebng \u0111\u1ecba \u0111i\u1ec3m qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng, lu\u00f4n b\u1ea3o \u0111\u1ea3m s\u1ef1 kh\u1edbp \u0111\u00fang c\u1ea3 v\u1ec1 gi\u00e1 tr\u1ecb v\u00e0 hi\u1ec7n v\u1eadt gi\u1eefa s\u1ed1 li\u1ec7u th\u1ef1c t\u1ebf v\u1edbi s\u1ed5 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p v\u00e0 s\u1ed5 k\u1ebf to\u00e1n chi ti\u1ebft.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Kiem_ke_hang_ton_kho_theo_Luat_Ke_toan\"><\/span><b>Ki\u1ec3m k\u00ea h\u00e0ng t\u1ed3n kho theo Lu\u1eadt K\u1ebf to\u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Lu\u1eadt K\u1ebf to\u00e1n quy \u0111\u1ecbnh \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n ph\u1ea3i ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n v\u00e0o cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n n\u0103m v\u00e0 trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t nh\u01b0 chia, t\u00e1ch, h\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp, gi\u1ea3i th\u1ec3, chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh, x\u1ea3y ra h\u1ecfa ho\u1ea1n, l\u0169 l\u1ee5t ho\u1eb7c thi\u1ec7t h\u1ea1i b\u1ea5t th\u01b0\u1eddng. Sau ki\u1ec3m k\u00ea, n\u1ebfu c\u00f3 ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 th\u1ef1c t\u1ebf v\u00e0 s\u1ed5 k\u1ebf to\u00e1n, \u0111\u01a1n v\u1ecb ph\u1ea3i x\u00e1c \u0111\u1ecbnh nguy\u00ean nh\u00e2n v\u00e0 ph\u1ea3n \u00e1nh s\u1ed1 ch\u00eanh l\u1ec7ch, k\u1ebft qu\u1ea3 x\u1eed l\u00fd v\u00e0o s\u1ed5 k\u1ebf to\u00e1n tr\u01b0\u1edbc khi l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>Th\u00f4ng t\u01b0 99 nh\u1ea5n m\u1ea1nh th\u00eam:<\/b><span style=\"font-weight: 400;\"> V\u1edbi ph\u01b0\u01a1ng ph\u00e1p theo d\u00f5i t\u1eebng l\u1ea7n ph\u00e1t sinh, v\u1ec1 nguy\u00ean t\u1eafc s\u1ed1 l\u01b0\u1ee3ng t\u1ed3n kho th\u1ef1c t\u1ebf ph\u1ea3i lu\u00f4n b\u1eb1ng s\u1ed1 l\u01b0\u1ee3ng t\u1ed3n kho tr\u00ean s\u1ed5 k\u1ebf to\u00e1n; n\u1ebfu c\u00f3 ch\u00eanh l\u1ec7ch ph\u1ea3i truy t\u00ecm nguy\u00ean nh\u00e2n v\u00e0 c\u00f3 gi\u1ea3i ph\u00e1p x\u1eed l\u00fd k\u1ecbp th\u1eddi.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chung_tu_luu_thong_hang_hoa_theo_Nghi_dinh_2542026ND-CP\"><\/span><b>Ch\u1ee9ng t\u1eeb l\u01b0u th\u00f4ng h\u00e0ng h\u00f3a theo Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Phi\u1ebfu xu\u1ea5t kho ki\u00eam v\u1eadn chuy\u1ec3n n\u1ed9i b\u1ed9 ch\u1ec9 \u0111\u01b0\u1ee3c d\u00f9ng trong ph\u1ea1m vi lu\u1eadt \u0111\u1ecbnh. Theo kho\u1ea3n 3 \u0110i\u1ec1u 6 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP, ch\u1ee9ng t\u1eeb n\u00e0y \u00e1p d\u1ee5ng theo M\u1eabu s\u1ed1 03\/XKNB c\u1ee7a Th\u00f4ng t\u01b0 91\/2026\/TT-BTC v\u00e0 ch\u1ec9 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng trong 05 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;\">Xu\u1ea5t tr\u1ea3 h\u00e0ng nh\u1eadp kh\u1ea9u \u1ee7y th\u00e1c khi ch\u01b0a n\u1ed9p thu\u1ebf GTGT kh\u00e2u nh\u1eadp kh\u1ea9u,<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Xu\u1ea5t h\u00e0ng giao cho c\u01a1 s\u1edf nh\u1eadn \u1ee7y th\u00e1c xu\u1ea5t kh\u1ea9u,<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">V\u1eadn chuy\u1ec3n h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u \u0111\u1ebfn c\u1eeda kh\u1ea9u ho\u1eb7c n\u01a1i l\u00e0m th\u1ee7 t\u1ee5c xu\u1ea5t kh\u1ea9u,<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Xu\u1ea5t \u0111i\u1ec1u chuy\u1ec3n h\u00e0ng h\u00f3a cho c\u01a1 s\u1edf h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c kh\u00e1c \u0111\u1ecba ph\u01b0\u01a1ng ho\u1eb7c xu\u1ea5t h\u00e0ng cho \u0111\u1ea1i l\u00fd b\u00e1n \u0111\u00fang gi\u00e1 h\u01b0\u1edfng hoa h\u1ed3ng<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">V\u00e0 xu\u1ea5t h\u00e0ng h\u00f3a b\u00e1n l\u01b0u \u0111\u1ed9ng.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Du_phong_giam_gia_huy_hang_va_chi_phi_duoc_tru\"><\/span><b>D\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1, h\u1ee7y h\u00e0ng v\u00e0 chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><b>D\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho.<\/b><span style=\"font-weight: 400;\"> T\u1ea1i th\u1eddi \u0111i\u1ec3m k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n, n\u1ebfu gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho kh\u00f4ng thu h\u1ed3i \u0111\u1ee7 do h\u01b0 h\u1ecfng, l\u1ed7i th\u1eddi, gi\u00e1 b\u00e1n gi\u1ea3m ho\u1eb7c chi ph\u00ed ho\u00e0n thi\u1ec7n, chi ph\u00ed b\u00e1n h\u00e0ng t\u0103ng l\u00ean d\u1eabn \u0111\u1ebfn gi\u00e1 tr\u1ecb thu\u1ea7n c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c th\u1ea5p h\u01a1n gi\u00e1 g\u1ed1c th\u00ec doanh nghi\u1ec7p ph\u1ea3i l\u1eadp d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho, th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i T\u00e0i kho\u1ea3n 229 &#8211; D\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t t\u00e0i s\u1ea3n.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>Chi ph\u00ed h\u1ee7y h\u00e0ng t\u1ed3n kho.<\/b><span style=\"font-weight: 400;\"> Theo ti\u1ebft i7 \u0111i\u1ec3m i kho\u1ea3n 2 \u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP, \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb \u0111\u1ed1i v\u1edbi chi ph\u00ed h\u1ee7y h\u00e0ng t\u1ed3n kho h\u01b0 h\u1ecfng do thay \u0111\u1ed5i qu\u00e1 tr\u00ecnh sinh h\u00f3a t\u1ef1 nhi\u00ean, h\u00e0ng l\u1ea1c h\u1eadu m\u1ed1t, l\u1ea1c h\u1eadu k\u1ef9 thu\u1eadt, l\u1ed7i th\u1eddi, h\u00e0ng h\u1ebft h\u1ea1n s\u1eed d\u1ee5ng, h\u00e0ng kh\u00f4ng c\u00f2n gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng, h\u00e0ng kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n l\u01b0u th\u00f4ng tr\u00ean th\u1ecb tr\u01b0\u1eddng do quy \u0111\u1ecbnh c\u1ee7a c\u00e1c lu\u1eadt chuy\u00ean ng\u00e0nh; chi ph\u00ed h\u1ee7y nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0, linh ki\u1ec7n kh\u00f4ng c\u00f2n nhu c\u1ea7u s\u1eed d\u1ee5ng, v\u1edbi \u0111i\u1ec1u ki\u1ec7n kho\u1ea3n chi \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n t\u1ea1i \u0111i\u1ec3m b v\u00e0 \u0111i\u1ec3m c kho\u1ea3n 1 \u0110i\u1ec1u 9.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u00ean th\u1ef1c t\u1ebf, h\u1ed3 s\u01a1 t\u1ed1i thi\u1ec3u c\u1ea7n c\u00f3 quy\u1ebft \u0111\u1ecbnh ti\u00eau h\u1ee7y do ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt k\u00fd, n\u00eau r\u00f5 l\u00fd do, danh m\u1ee5c h\u00e0ng h\u00f3a v\u00e0 gi\u00e1 tr\u1ecb \u01b0\u1edbc t\u00ednh, k\u00e8m bi\u00ean b\u1ea3n ki\u1ec3m k\u00ea, bi\u00ean b\u1ea3n h\u1ed9i \u0111\u1ed3ng x\u1eed l\u00fd v\u00e0 bi\u00ean b\u1ea3n ti\u00eau h\u1ee7y.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng t\u1ed5n th\u1ea5t.<\/b><span style=\"font-weight: 400;\"> Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o kh\u00f4ng \u0111\u01b0\u1ee3c b\u1ed3i th\u01b0\u1eddng c\u1ee7a h\u00e0ng h\u00f3a ch\u1ecbu thu\u1ebf GTGT b\u1ecb t\u1ed5n th\u1ea5t \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, nh\u01b0ng c\u01a1 s\u1edf kinh doanh ph\u1ea3i c\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1, t\u00e0i li\u1ec7u ch\u1ee9ng minh c\u00e1c tr\u01b0\u1eddng h\u1ee3p t\u1ed5n th\u1ea5t kh\u00f4ng \u0111\u01b0\u1ee3c b\u1ed3i th\u01b0\u1eddng.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>Thanh to\u00e1n khi mua h\u00e0ng nh\u1eadp kho.<\/b><span style=\"font-weight: 400;\"> Kho\u1ea3n chi mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 t\u1eebng l\u1ea7n c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb 05 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean (t\u00ednh theo t\u1eebng l\u1ea7n ho\u1eb7c t\u1ed5ng c\u1ed9ng trong ng\u00e0y cho c\u00f9ng m\u1ed9t ng\u01b0\u1eddi b\u00e1n) ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t m\u1edbi \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c tr\u1eeb.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dich_vu_ke_toan_kho_tai_MAN_bao_gom_nhung_hang_muc_nao\"><\/span><b>D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n kho t\u1ea1i MAN bao g\u1ed3m nh\u1eefng h\u1ea1ng m\u1ee5c n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_10064\" aria-describedby=\"caption-attachment-10064\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-10064\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Dich-vu-ke-toan-kho-tai-MAN-bao-gom-nhung-hang-muc-nao.jpg\" alt=\"D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n kho t\u1ea1i MAN bao g\u1ed3m nh\u1eefng h\u1ea1ng m\u1ee5c n\u00e0o\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Dich-vu-ke-toan-kho-tai-MAN-bao-gom-nhung-hang-muc-nao.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Dich-vu-ke-toan-kho-tai-MAN-bao-gom-nhung-hang-muc-nao-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Dich-vu-ke-toan-kho-tai-MAN-bao-gom-nhung-hang-muc-nao-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Dich-vu-ke-toan-kho-tai-MAN-bao-gom-nhung-hang-muc-nao-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Dich-vu-ke-toan-kho-tai-MAN-bao-gom-nhung-hang-muc-nao-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-10064\" class=\"wp-caption-text\">D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n kho t\u1ea1i MAN bao g\u1ed3m nh\u1eefng h\u1ea1ng m\u1ee5c n\u00e0o<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u01b0\u1edbi \u0111\u00e2y l\u00e0 b\u1ea3ng t\u1ed5ng h\u1ee3p h\u1ea1ng m\u1ee5c trong d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n kho tr\u1ecdn g\u00f3i t\u1ea1i MAN &#8211; Master Accountant Network:<\/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 t\u1ed5ng h\u1ee3p h\u1ea1ng m\u1ee5c c\u00f4ng vi\u1ec7c trong d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n kho tr\u1ecdn g\u00f3i t\u1ea1i MAN.<\/span><\/caption>\n<tbody>\n<tr style=\"height: 56px;\">\n<td style=\"height: 56px; text-align: center;\"><b>\u7c7b\u522b<\/b><\/td>\n<td style=\"height: 56px; text-align: center;\"><b>\u5b9e\u65bd\u5185\u5bb9<\/b><\/td>\n<\/tr>\n<tr style=\"height: 80px;\">\n<td style=\"height: 80px;\"><span style=\"font-weight: 400;\">Thi\u1ebft l\u1eadp h\u1ec7 th\u1ed1ng<\/span><\/td>\n<td style=\"height: 80px;\"><span style=\"font-weight: 400;\">Chu\u1ea9n h\u00f3a danh m\u1ee5c m\u00e3 \u0111\u01a1n h\u00e0ng, \u0111\u01a1n v\u1ecb t\u00ednh, kho. \u0110\u1ec1 xu\u1ea5t ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 v\u00e0 c\u00e1ch theo d\u00f5i h\u00e0ng xu\u1ea5t ph\u00f9 h\u1ee3p<\/span><\/td>\n<\/tr>\n<tr style=\"height: 80px;\">\n<td style=\"height: 80px;\"><span style=\"font-weight: 400;\">H\u1ea1ch to\u00e1n nh\u1eadp &#8211; xu\u1ea5t<\/span><\/td>\n<td style=\"height: 80px;\"><span style=\"font-weight: 400;\">Ki\u1ec3m tra ch\u1ee9ng t\u1eeb, h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o, \u0111i\u1ec1u ki\u1ec7n thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t, h\u1ea1ch to\u00e1n nh\u1eadp, xu\u1ea5t v\u00e0 \u0111i\u1ec1u chuy\u1ec3n<\/span><\/td>\n<\/tr>\n<tr style=\"height: 80px;\">\n<td style=\"height: 80px;\"><span style=\"font-weight: 400;\">T\u00ednh gi\u00e1 xu\u1ea5t kho, gi\u00e1 th\u00e0nh<\/span><\/td>\n<td style=\"height: 80px;\"><span style=\"font-weight: 400;\">T\u00ednh gi\u00e1 v\u1ed1n theo ph\u01b0\u01a1ng ph\u00e1p \u0111\u00e3 \u0111\u0103ng k\u00fd. T\u1eadp h\u1ee3p chi ph\u00ed v\u00e0 t\u00ednh gi\u00e1 th\u00e0nh v\u1edbi doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"height: 56px;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i chi\u1ebfu kho, s\u1ed5<\/span><\/td>\n<td style=\"height: 56px;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i chi\u1ebfu \u0111\u1ecbnh k\u1ef3 th\u1ebb kho v\u1edbi s\u1ed5 chi ti\u1ebft, s\u1ed5 t\u1ed5ng h\u1ee3p, x\u1eed l\u00fd t\u1ed3n \u00e2m, h\u00e0ng treo ch\u01b0a c\u00f3 ch\u1ee9ng t\u1eeb<\/span><\/td>\n<\/tr>\n<tr style=\"height: 80px;\">\n<td style=\"height: 80px;\"><span style=\"font-weight: 400;\">Ki\u1ec3m k\u00ea\u00a0<\/span><\/td>\n<td style=\"height: 80px;\"><span style=\"font-weight: 400;\">L\u1eadp k\u1ebf ho\u1ea1ch, h\u01b0\u1edbng d\u1eabn v\u00e0 tham gia ch\u1ee9ng ki\u1ebfn ki\u1ec3m k\u00ea, l\u1eadp b\u00e1o c\u00e1o t\u1ed5ng h\u1ee3p k\u1ebft qu\u1ea3, \u0111\u1ec1 xu\u1ea5t x\u1eed l\u00fd ch\u00eanh l\u1ec7ch<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"height: 56px;\"><span style=\"font-weight: 400;\">D\u1ef1 ph\u00f2ng, h\u1ee7y h\u00e0ng<\/span><\/td>\n<td style=\"height: 56px;\"><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb thu\u1ea7n c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c, l\u1eadp d\u1ef1 ph\u00f2ng, ho\u00e0n thi\u1ec7n h\u1ed3 s\u01a1 h\u1ee7y h\u00e0ng \u0111\u1ec3 t\u00ednh chi ph\u00ed<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"height: 56px;\"><span style=\"font-weight: 400;\">Ch\u1ee9ng t\u1eeb l\u01b0u th\u00f4ng\u00a0<\/span><\/td>\n<td style=\"height: 56px;\"><span style=\"font-weight: 400;\">T\u01b0 v\u1ea5n \u0111\u00fang h\u00f3a \u0111\u01a1n, Phi\u1ebfu xu\u1ea5t kho ki\u00eam v\u1eadn chuy\u1ec3n n\u1ed9i b\u1ed9 theo Ngh\u1ecb \u0111\u1ecbnh 254\u00a0<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"height: 56px;\"><span style=\"font-weight: 400;\">\u7ba1\u7406\u62a5\u544a\u00a0<\/span><\/td>\n<td style=\"height: 56px;\"><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o nh\u1eadp, xu\u1ea5t, t\u1ed3n, tu\u1ed5i t\u1ed3n kho h\u00e0ng ch\u1eadm lu\u00e2n chuy\u1ec3n, v\u00f2ng quay h\u00e0ng t\u1ed3n kho<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">L\u00fac n\u00e0y, d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n kho t\u1eeb nh\u1eefng \u0111\u01a1n v\u1ecb cung c\u1ea5p <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/zh\/dich-vu-ke-toan-tron-goi\/\">\u5168\u65b9\u4f4d\u4f1a\u8ba1\u670d\u52a1<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> nh\u01b0 MAN &#8211; Master Accountant Network l\u00e0 gi\u1ea3i ph\u00e1p t\u1ed1i \u01b0u, v\u1eeba ti\u1ebft ki\u1ec7m th\u1eddi gian &#8211; v\u1eeba ti\u1ebft ki\u1ec7m chi ph\u00ed &#8211; v\u1eeba cam k\u1ebft tr\u00e1ch nhi\u1ec7m cho doanh nghi\u1ec7p.<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_trinh_trien_khai_dich_vu_ke_toan_kho_tai_MAN\"><\/span><b>Quy tr\u00ecnh tri\u1ec3n khai d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n kho t\u1ea1i MAN<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u01b0\u1edbi \u0111\u00e2y l\u00e0 quy tr\u00ecnh tri\u1ec3n khai d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n kho:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\">B\u01b0\u1edbc 1 &#8211; Kh\u1ea3o s\u00e1t v\u00e0 r\u00e0 so\u00e1t hi\u1ec7n tr\u1ea1ng: \u0110\u00e1nh gi\u00e1 ph\u1ea7n m\u1ec1m, danh m\u1ee5c h\u00e0ng, ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 \u0111ang d\u00f9ng, s\u1ed1 d\u01b0 t\u1ed3n kho v\u00e0 c\u00e1c ch\u00eanh l\u1ec7ch t\u1ed3n \u0111\u1ecdng t\u1eeb c\u00e1c k\u1ef3 tr\u01b0\u1edbc.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">B\u01b0\u1edbc 2 &#8211; Chu\u1ea9n h\u00f3a ch\u00ednh s\u00e1ch v\u00e0 quy ch\u1ebf kho: Th\u1ed1ng nh\u1ea5t ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1, quy tr\u00ecnh lu\u00e2n chuy\u1ec3n ch\u1ee9ng t\u1eeb gi\u1eefa th\u1ee7 kho, mua h\u00e0ng, b\u00e1n h\u00e0ng v\u00e0 k\u1ebf to\u00e1n, sau \u0111\u00f3 ph\u00e2n quy\u1ec1n ph\u00ea duy\u1ec7t xu\u1ea5t kho.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">B\u01b0\u1edbc 3 &#8211; Ki\u1ec3m k\u00ea v\u00e0 ch\u1ed1t s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3: Ki\u1ec3m k\u00ea th\u1ef1c t\u1ebf, x\u1eed l\u00fd ch\u00eanh l\u1ec7ch, ch\u1ed1t s\u1ed1 d\u01b0 l\u00e0m m\u1ed1c v\u1eadn h\u00e0nh.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">B\u01b0\u1edbc 4 &#8211; V\u1eadn h\u00e0nh h\u1ea1ch to\u00e1n: Ghi nh\u1eadn nh\u1eadp, xu\u1ea5t v\u00e0 \u0111i\u1ec1u chuy\u1ec3n theo t\u1ea7n su\u1ea5t th\u1ecfa thu\u1eadn; ki\u1ec3m so\u00e1t h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb thanh to\u00e1n ngay t\u1eeb \u0111\u1ea7u v\u00e0o.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">B\u01b0\u1edbc 5 &#8211; \u0110\u1ed1i chi\u1ebfu v\u00e0 b\u00e1o c\u00e1o \u0111\u1ecbnh k\u1ef3: \u0110\u1ed1i chi\u1ebfu th\u1ebb kho v\u1edbi s\u1ed5 k\u1ebf to\u00e1n h\u00e0ng th\u00e1ng, g\u1eedi b\u00e1o c\u00e1o t\u1ed3n kho v\u00e0 c\u1ea3nh b\u00e1o h\u00e0ng ch\u1eadm lu\u00e2n chuy\u1ec3n, h\u00e0ng c\u1eadn h\u1ea1n.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">B\u01b0\u1edbc 6 &#8211; Kh\u00f3a s\u1ed5 cu\u1ed1i n\u0103m: T\u1ed5 ch\u1ee9c ki\u1ec3m k\u00ea, x\u1eed l\u00fd ch\u00eanh l\u1ec7ch, l\u1eadp d\u1ef1 ph\u00f2ng, ho\u00e0n thi\u1ec7n h\u1ed3 s\u01a1 h\u1ee7y h\u00e0ng, thuy\u1ebft minh h\u00e0ng t\u1ed3n kho tr\u00ean B\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>\u4f8b\u5982\uff1a<\/b><span style=\"font-weight: 400;\"> M\u1ed9t c\u00f4ng ty th\u01b0\u01a1ng m\u1ea1i ki\u1ec3m k\u00ea cu\u1ed1i n\u0103m ph\u00e1t hi\u1ec7n s\u1ed1 l\u01b0\u1ee3ng th\u1ef1c t\u1ebf c\u1ee7a m\u1ed9t m\u00e3 h\u00e0ng th\u1ea5p h\u01a1n s\u1ed5. Thay v\u00ec ghi th\u1eb3ng ph\u1ea7n thi\u1ebfu v\u00e0o gi\u00e1 v\u1ed1n, k\u1ebf to\u00e1n ph\u1ea3i x\u00e1c \u0111\u1ecbnh nguy\u00ean nh\u00e2n (ghi tr\u00f9ng ch\u1ee9ng t\u1eeb xu\u1ea5t, giao nh\u1ea7m, hao h\u1ee5t hay m\u1ea5t m\u00e1t), ph\u1ea3n \u00e1nh ch\u00eanh l\u1ec7ch v\u00e0 k\u1ebft qu\u1ea3 x\u1eed l\u00fd v\u00e0o s\u1ed5 tr\u01b0\u1edbc khi l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh. Ph\u1ea7n gi\u00e1 tr\u1ecb \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o chi ph\u00ed khi t\u00ednh thu\u1ebf TNDN c\u00f2n ph\u1ea3i \u0111\u1ed1i chi\u1ebfu v\u1edbi \u0111i\u1ec1u ki\u1ec7n chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb t\u1ea1i \u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP, kh\u00f4ng th\u1ec3 m\u1eb7c \u0111\u1ecbnh l\u00e0 chi ph\u00ed h\u1ee3p l\u1ec7.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu kho c\u00f3 m\u1eadt \u0111\u1ed9 giao d\u1ecbch l\u1edbn, c\u1ea7n ng\u01b0\u1eddi t\u00fac tr\u1ef1c x\u1eed l\u00fd ch\u1ee9ng t\u1eeb t\u1ea1i ch\u1ed7, doanh nghi\u1ec7p c\u00f3 th\u1ec3 c\u00e2n nh\u1eafc<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/zh\/dich-vu-ke-toan-noi-bo\/\"> \u5185\u90e8\u4f1a\u8ba1\u670d\u52a1<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u1ec3 c\u00f3 nh\u00e2n s\u1ef1 l\u00e0m vi\u1ec7c tr\u1ef1c ti\u1ebfp, trong khi v\u1eabn \u0111\u01b0\u1ee3c \u0111\u1ed9i ng\u0169 chuy\u00ean m\u00f4n c\u1ee7a MAN gi\u00e1m s\u00e1t \u0111\u1ecbnh k\u1ef3.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chi_phi_dich_vu_ke_toan_kho_duoc_tinh_dua_tren_nhung_yeu_to_nao\"><\/span><b>Chi ph\u00ed d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n kho \u0111\u01b0\u1ee3c t\u00ednh d\u1ef1a tr\u00ean nh\u1eefng y\u1ebfu t\u1ed1 n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng c\u00f3 m\u1ed9t m\u1ee9c ph\u00ed c\u1ed1 \u0111\u1ecbnh cho m\u1ecdi doanh nghi\u1ec7p, v\u00ec kh\u1ed1i l\u01b0\u1ee3ng v\u00e0 \u0111\u1ed9 ph\u1ee9c t\u1ea1p c\u1ee7a kho kh\u00e1c nhau \u0111\u00e1ng k\u1ec3. Ph\u00ed d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n kho th\u01b0\u1eddng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh tr\u00ean c\u00e1c y\u1ebfu t\u1ed1:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ed1 l\u01b0\u1ee3ng m\u00e3 h\u00e0ng v\u00e0 s\u1ed1 kho, \u0111i\u1ec3m l\u01b0u tr\u1eef c\u1ea7n theo d\u00f5i chi ti\u1ebft.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ed1 l\u01b0\u1ee3ng ch\u1ee9ng t\u1eeb nh\u1eadp, xu\u1ea5t ph\u00e1t sinh m\u1ed7i th\u00e1ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 v\u00e0 lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p: Doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t c\u00f3 th\u00eam ph\u1ea7n t\u1eadp h\u1ee3p chi ph\u00ed v\u00e0 t\u00ednh gi\u00e1 th\u00e0nh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Hi\u1ec7n tr\u1ea1ng s\u1ed5 s\u00e1ch: Kho \u0111\u00e3 l\u1ec7ch nhi\u1ec1u k\u1ef3 c\u1ea7n th\u00eam kh\u1ed1i l\u01b0\u1ee3ng r\u00e0 so\u00e1t, l\u00e0m l\u1ea1i s\u1ed1 li\u1ec7u.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ea7n su\u1ea5t ki\u1ec3m k\u00ea v\u00e0 b\u00e1o c\u00e1o qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p y\u00eau c\u1ea7u.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u53ef\u4ee5\u53c2\u8003\u8fd9\u4e00\u70b9\u3002<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/zh\/gia-dich-vu-ke-toan-tron-goi\/\"> gi\u00e1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n tr\u1ecdn g\u00f3i<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u1ec3 \u01b0\u1edbc l\u01b0\u1ee3ng ng\u00e2n s\u00e1ch t\u1ed5ng th\u1ec3, sau \u0111\u00f3 MAN s\u1ebd b\u00e1o gi\u00e1 chi ti\u1ebft sau bu\u1ed5i kh\u1ea3o s\u00e1t hi\u1ec7n tr\u1ea1ng kho.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan_Dang_ky_dich_vu_ke_toan_kho_de_khoa_so_nam_2026_an_toan\"><\/span><b>K\u1ebft lu\u1eadn: \u0110\u0103ng k\u00fd d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n kho \u0111\u1ec3 kh\u00f3a s\u1ed5 n\u0103m 2026 an to\u00e0n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u0103m 2026 \u0111\u1eb7t k\u1ebf to\u00e1n kho v\u00e0o gi\u1eefa b\u1ed1n thay \u0111\u1ed5i l\u1edbn: ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n m\u1edbi, quy \u0111\u1ecbnh m\u1edbi v\u1ec1 h\u00f3a \u0111\u01a1n v\u00e0 ch\u1ee9ng t\u1eeb, \u0111i\u1ec1u ki\u1ec7n chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb theo Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP v\u00e0 th\u1eddi h\u1ea1n hi\u1ec7u l\u1ef1c c\u00f3 gi\u1edbi h\u1ea1n c\u1ee7a v\u0103n b\u1ea3n v\u1ec1 d\u1ef1 ph\u00f2ng. Kho \u0111\u00fang kh\u00f4ng ch\u1ec9 l\u00e0 \u0111\u1ebfm \u0111\u00fang s\u1ed1 l\u01b0\u1ee3ng; \u0111\u00f3 l\u00e0 gi\u00e1 v\u1ed1n \u0111\u00fang, l\u1ee3i nhu\u1eadn \u0111\u00fang v\u00e0 ngh\u0129a v\u1ee5 thu\u1ebf \u0111\u00fang.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">S\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n kho gi\u00fap doanh nghi\u1ec7p chuy\u1ec3n g\u00e1nh n\u1eb7ng c\u1eadp nh\u1eadt v\u0103n b\u1ea3n v\u00e0 \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u sang m\u1ed9t \u0111\u1ed9i ng\u0169 chuy\u00ean tr\u00e1ch, \u0111\u1ec3 ban l\u00e3nh \u0111\u1ea1o t\u1eadp trung v\u00e0o kinh doanh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu kho c\u1ee7a qu\u00fd doanh nghi\u1ec7p \u0111ang c\u00f3 d\u1ea5u hi\u1ec7u l\u1ec7ch s\u1ed5, ho\u1eb7c c\u1ea7n \u0111\u00e1nh gi\u00e1 l\u1ea1i ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1, h\u1ed3 s\u01a1 d\u1ef1 ph\u00f2ng v\u00e0 h\u1ee7y h\u00e0ng tr\u01b0\u1edbc k\u1ef3 quy\u1ebft to\u00e1n, h\u00e3y \u0111\u1eb7t l\u1ecbch<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/zh\/tu-van-ke-toan\/\"> \u4f1a\u8ba1\u54a8\u8be2<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> c\u00f9ng chuy\u00ean gia c\u1ee7a MAN &#8211; Master Accountant Network \u0111\u1ec3 \u0111\u01b0\u1ee3c kh\u1ea3o s\u00e1t hi\u1ec7n tr\u1ea1ng v\u00e0 nh\u1eadn b\u00e1o gi\u00e1 ph\u00f9 h\u1ee3p.<\/span><\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/ketoan.man.net.vn\/zh\/lien-he\/\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">\u8054\u7cfb MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> \u514d\u8d39\u63d0\u4f9b\u652f\u6301\u548c\u5efa\u8bae\uff01<\/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>\u8054\u7cfb\u4fe1\u606f MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u5730\u5740\uff1a<\/b><span style=\"font-weight: 400;\"> \u80e1\u5fd7\u660e\u5e02\u65b0\u987a\u533a 43 \u8857 19A \u53f7<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u624b\u673a\/Zalo\uff1a<\/b><span style=\"font-weight: 400;\"> 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u7535\u5b50\u90ae\u4ef6\uff1a<\/b><span style=\"font-weight: 400;\"> man@man.net.vn<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Google\u5546\u5bb6\u4fe1\u606f\uff1a<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"noopener\">\u67e5\u770b MAN \u2013 Master Accountant Network \u7684 Google \u5546\u5bb6\u8d44\u6599\u00a0<\/a><\/span><\/strong><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn\u521b\u59cb\u4eba\uff1a<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" target=\"_blank\" rel=\"noopener\">\u67e5\u770b\u4e13\u5bb6 Le Hoang Tuyen \u7684 LinkedIn \u4e2a\u4eba\u8d44\u6599\u3002\u00a0<\/a><\/span><\/strong><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8d1f\u8d23\u5236\u4f5c\u548c\u4e13\u4e1a\u5185\u5bb9\u5ba1\u6838\uff1a\u5148\u751f <\/span><span style=\"color: #0000ff;\"><strong><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\">\u9ece\u9ec4\u5ba3 \u2013 MAN \u2013 \u9ad8\u7ea7\u4f1a\u8ba1\u5e08\u7f51\u7edc\u521b\u59cb\u4eba\u517c\u9996\u5e2d\u6267\u884c\u5b98<\/a><\/strong><\/span><span style=\"font-weight: 400;\">\u4ed6\u662f\u8d8a\u5357\u6ce8\u518c\u4f1a\u8ba1\u5e08\uff0c\u62e5\u6709\u8d85\u8fc7 30 \u5e74\u7684\u4f1a\u8ba1\u3001\u5ba1\u8ba1\u3001\u7a0e\u52a1\u548c\u516c\u53f8\u6cd5\u5f8b\u54a8\u8be2\u65b9\u9762\u7684\u4e30\u5bcc\u7ecf\u9a8c\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_dich_vu_ke_toan_kho\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n kho<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dich_vu_ke_toan_kho_co_thay_the_duoc_thu_kho_khong\"><\/span><b>D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n kho c\u00f3 thay th\u1ebf \u0111\u01b0\u1ee3c th\u1ee7 kho kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng. Th\u1ee7 kho qu\u1ea3n l\u00fd hi\u1ec7n v\u1eadt, b\u1ea3o qu\u1ea3n v\u00e0 giao nh\u1eadn h\u00e0ng; k\u1ebf to\u00e1n ghi nh\u1eadn, t\u00ednh gi\u00e1 v\u00e0 \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u. T\u00e1ch b\u1ea1ch hai vai tr\u00f2 n\u00e0y ch\u00ednh l\u00e0 m\u1ed9t l\u1edbp ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 quan tr\u1ecdng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Co_duoc_doi_phuong_phap_tinh_gia_xuat_kho_giua_nam_khong\"><\/span><b>C\u00f3 \u0111\u01b0\u1ee3c \u0111\u1ed5i ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 xu\u1ea5t kho gi\u1eefa n\u0103m kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 ph\u1ea3i \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng nh\u1ea5t qu\u00e1n gi\u1eefa c\u00e1c k\u1ef3 k\u1ebf to\u00e1n; ch\u1ec9 thay \u0111\u1ed5i khi c\u00f3 s\u1ef1 thay \u0111\u1ed5i ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n v\u00e0 ph\u1ea3i tr\u00ecnh b\u00e0y, thuy\u1ebft minh theo quy \u0111\u1ecbnh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khi_nao_dung_Phieu_xuat_kho_kiem_van_chuyen_noi_bo_thay_cho_hoa_don\"><\/span><b>Khi n\u00e0o d\u00f9ng Phi\u1ebfu xu\u1ea5t kho ki\u00eam v\u1eadn chuy\u1ec3n n\u1ed9i b\u1ed9 thay cho h\u00f3a \u0111\u01a1n?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u1ec9 trong 05 tr\u01b0\u1eddng h\u1ee3p t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 6 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP nh\u01b0 \u0111\u00e3 n\u00eau \u1edf tr\u00ean. Ngo\u00e0i c\u00e1c tr\u01b0\u1eddng h\u1ee3p n\u00e0y, khi b\u00e1n h\u00e0ng h\u00f3a doanh nghi\u1ec7p ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hang_het_han_dem_huy_co_duoc_tinh_vao_chi_phi_duoc_tru_khong\"><\/span><b>H\u00e0ng h\u1ebft h\u1ea1n \u0111em h\u1ee7y c\u00f3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u01b0\u1ee3c, n\u1ebfu thu\u1ed9c c\u00e1c tr\u01b0\u1eddng h\u1ee3p t\u1ea1i ti\u1ebft i7 \u0111i\u1ec3m i kho\u1ea3n 2 \u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP v\u00e0 kho\u1ea3n chi \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n t\u1ea1i \u0111i\u1ec3m b, \u0111i\u1ec3m c kho\u1ea3n 1 \u0110i\u1ec1u 9, k\u00e8m h\u1ed3 s\u01a1 ch\u1ee9ng minh \u0111\u1ea7y \u0111\u1ee7.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Kho_da_lech_so_nhieu_nam_thi_dich_vu_ke_toan_kho_xu_ly_the_nao\"><\/span><b>Kho \u0111\u00e3 l\u1ec7ch s\u1ed5 nhi\u1ec1u n\u0103m th\u00ec d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n kho x\u1eed l\u00fd th\u1ebf n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u01a1n v\u1ecb cung c\u1ea5p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n kho s\u1ebd r\u00e0 so\u00e1t ch\u1ee9ng t\u1eeb, t\u1ed5 ch\u1ee9c ki\u1ec3m k\u00ea, x\u00e1c \u0111\u1ecbnh nguy\u00ean nh\u00e2n t\u1eebng kho\u1ea3n ch\u00eanh l\u1ec7ch, \u0111\u1ec1 xu\u1ea5t ph\u01b0\u01a1ng \u00e1n x\u1eed l\u00fd v\u00e0 \u0111i\u1ec1u ch\u1ec9nh s\u1ed5 s\u00e1ch theo quy \u0111\u1ecbnh tr\u01b0\u1edbc khi v\u1eadn h\u00e0nh theo d\u00f5i th\u01b0\u1eddng xuy\u00ean.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n kho l\u00e0 gi\u1ea3i ph\u00e1p gi\u00fap doanh nghi\u1ec7p ki\u1ec3m so\u00e1t ch\u00ednh x\u00e1c nh\u1eadp, xu\u1ea5t, t\u1ed3n, gi\u00e1 v\u1ed1n v\u00e0 c\u00e1c ngh\u0129a v\u1ee5 thu\u1ebf g\u1eafn v\u1edbi h\u00e0ng t\u1ed3n kho, \u0111\u00fang v\u00e0o th\u1eddi \u0111i\u1ec3m khung ph\u00e1p l\u00fd v\u1ec1 k\u1ebf to\u00e1n, h\u00f3a \u0111\u01a1n v\u00e0 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p thay \u0111\u1ed5i d\u00e0y \u0111\u1eb7c nh\u1ea5t trong nhi\u1ec1u [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":10062,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-10051","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/10051","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/comments?post=10051"}],"version-history":[{"count":2,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/10051\/revisions"}],"predecessor-version":[{"id":10065,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/10051\/revisions\/10065"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/10062"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=10051"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=10051"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=10051"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}