{"id":8420,"date":"2026-05-06T14:36:09","date_gmt":"2026-05-06T07:36:09","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=8420"},"modified":"2026-05-06T14:36:09","modified_gmt":"2026-05-06T07:36:09","slug":"ke-toan-ban-hang-can-chung-tu-gi","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/zh\/ke-toan-ban-hang-can-chung-tu-gi\/","title":{"rendered":"K\u1ebf to\u00e1n b\u00e1n h\u00e0ng c\u1ea7n ch\u1ee9ng t\u1eeb g\u00ec?"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong ho\u1ea1t \u0111\u1ed9ng qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh doanh nghi\u1ec7p, vi\u1ec7c x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c k\u1ebf to\u00e1n b\u00e1n h\u00e0ng c\u1ea7n ch\u1ee9ng t\u1eeb g\u00ec kh\u00f4ng ch\u1ec9 l\u00e0 y\u00eau c\u1ea7u nghi\u1ec7p v\u1ee5 m\u00e0 c\u00f2n l\u00e0 y\u1ebfu t\u1ed1 quy\u1ebft \u0111\u1ecbnh t\u00ednh h\u1ee3p ph\u00e1p c\u1ee7a doanh thu, chi ph\u00ed v\u00e0 ngh\u0129a v\u1ee5 thu\u1ebf. T\u1eeb h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, phi\u1ebfu xu\u1ea5t kho, h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf \u0111\u1ebfn ch\u1ee9ng t\u1eeb thanh to\u00e1n v\u00e0 bi\u00ean b\u1ea3n \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3, m\u1ed7i lo\u1ea1i ch\u1ee9ng t\u1eeb \u0111\u1ec1u \u0111\u00f3ng vai tr\u00f2 quan tr\u1ecdng trong vi\u1ec7c b\u1ea3o v\u1ec7 doanh nghi\u1ec7p tr\u01b0\u1edbc r\u1ee7i ro thanh tra thu\u1ebf. B\u00e0i vi\u1ebft n\u00e0y s\u1ebd gi\u00fap b\u1ea1n h\u1ec7 th\u1ed1ng \u0111\u1ea7y \u0111\u1ee7 danh m\u1ee5c ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n b\u00e1n h\u00e0ng b\u1eaft bu\u1ed9c, quy tr\u00ecnh lu\u00e2n chuy\u1ec3n chu\u1ea9n v\u00e0 nh\u1eefng l\u01b0u \u00fd quan tr\u1ecdng \u0111\u1ec3 tr\u00e1nh sai s\u00f3t, truy thu v\u00e0 x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh.<\/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\">\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\/ke-toan-ban-hang-can-chung-tu-gi\/#Tam_quan_trong_cua_chung_tu_trong_ke_toan_ban_hang\" >T\u1ea7m quan tr\u1ecdng c\u1ee7a ch\u1ee9ng t\u1eeb trong k\u1ebf to\u00e1n b\u00e1n h\u00e0ng<\/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\/zh\/ke-toan-ban-hang-can-chung-tu-gi\/#Ke_toan_ban_hang_can_chung_tu_gi_Danh_muc_bat_buoc\" >K\u1ebf to\u00e1n b\u00e1n h\u00e0ng c\u1ea7n ch\u1ee9ng t\u1eeb g\u00ec? Danh m\u1ee5c b\u1eaft bu\u1ed9c<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/zh\/ke-toan-ban-hang-can-chung-tu-gi\/#Nhom_chung_tu_ban_hang_va_doanh_thu\" >Nh\u00f3m ch\u1ee9ng t\u1eeb b\u00e1n h\u00e0ng v\u00e0 doanh thu<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/zh\/ke-toan-ban-hang-can-chung-tu-gi\/#Nhom_chung_tu_kho_hang\" >Nh\u00f3m ch\u1ee9ng t\u1eeb kho h\u00e0ng<\/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\/ke-toan-ban-hang-can-chung-tu-gi\/#Nhom_chung_tu_thanh_toan_va_tien_te\" >Nh\u00f3m ch\u1ee9ng t\u1eeb thanh to\u00e1n v\u00e0 ti\u1ec1n t\u1ec7<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/zh\/ke-toan-ban-hang-can-chung-tu-gi\/#Cac_chung_tu_bo_tro_va_xu_ly_phat_sinh\" >C\u00e1c ch\u1ee9ng t\u1eeb b\u1ed5 tr\u1ee3 v\u00e0 x\u1eed l\u00fd ph\u00e1t sinh<\/a><\/li><\/ul><\/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\/ke-toan-ban-hang-can-chung-tu-gi\/#Quy_trinh_luan_chuyen_chung_tu_ke_toan_ban_hang_chuan\" >Quy tr\u00ecnh lu\u00e2n chuy\u1ec3n ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n b\u00e1n h\u00e0ng chu\u1ea9n<\/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\/ke-toan-ban-hang-can-chung-tu-gi\/#Nhung_luu_y_ve_chung_tu_cho_ke_toan_ban_hang\" >Nh\u1eefng l\u01b0u \u00fd v\u1ec1 ch\u1ee9ng t\u1eeb cho k\u1ebf to\u00e1n b\u00e1n h\u00e0ng<\/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\/ke-toan-ban-hang-can-chung-tu-gi\/#Ket_luan\" >\u603b\u7ed3<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/zh\/ke-toan-ban-hang-can-chung-tu-gi\/#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-11\" href=\"https:\/\/ketoan.man.net.vn\/zh\/ke-toan-ban-hang-can-chung-tu-gi\/#Giai_dap_thac_mac_ve_ke_toan_ban_hang_can_chung_tu_gi\" >Gi\u1ea3i \u0111\u00e1p th\u1eafc m\u1eafc v\u1ec1 k\u1ebf to\u00e1n b\u00e1n h\u00e0ng c\u1ea7n ch\u1ee9ng t\u1eeb 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-12\" href=\"https:\/\/ketoan.man.net.vn\/zh\/ke-toan-ban-hang-can-chung-tu-gi\/#Ban_hang_qua_san_TMDT_can_chung_tu_gi\" >B\u00e1n h\u00e0ng qua s\u00e0n TM\u0110T c\u1ea7n ch\u1ee9ng t\u1eeb g\u00ec?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/zh\/ke-toan-ban-hang-can-chung-tu-gi\/#Khong_co_phieu_xuat_kho_co_sao_khong\" >Kh\u00f4ng c\u00f3 phi\u1ebfu xu\u1ea5t kho c\u00f3 sao kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/zh\/ke-toan-ban-hang-can-chung-tu-gi\/#Chung_tu_giay_con_gia_tri_khong\" >Ch\u1ee9ng t\u1eeb gi\u1ea5y c\u00f2n gi\u00e1 tr\u1ecb kh\u00f4ng?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tam_quan_trong_cua_chung_tu_trong_ke_toan_ban_hang\"><\/span><b>T\u1ea7m quan tr\u1ecdng c\u1ee7a ch\u1ee9ng t\u1eeb trong k\u1ebf to\u00e1n b\u00e1n h\u00e0ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8424\" aria-describedby=\"caption-attachment-8424\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8424\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Tam-quan-trong-cua-ke-toan-ban-hang-can-chung-tu-gi-trong-quan-ly-doanh-thu-va-tuan-thu-thue.jpg\" alt=\"T\u1ea7m quan tr\u1ecdng c\u1ee7a k\u1ebf to\u00e1n b\u00e1n h\u00e0ng c\u1ea7n ch\u1ee9ng t\u1eeb g\u00ec trong qu\u1ea3n l\u00fd doanh thu v\u00e0 tu\u00e2n th\u1ee7 thu\u1ebf\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Tam-quan-trong-cua-ke-toan-ban-hang-can-chung-tu-gi-trong-quan-ly-doanh-thu-va-tuan-thu-thue.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Tam-quan-trong-cua-ke-toan-ban-hang-can-chung-tu-gi-trong-quan-ly-doanh-thu-va-tuan-thu-thue-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Tam-quan-trong-cua-ke-toan-ban-hang-can-chung-tu-gi-trong-quan-ly-doanh-thu-va-tuan-thu-thue-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Tam-quan-trong-cua-ke-toan-ban-hang-can-chung-tu-gi-trong-quan-ly-doanh-thu-va-tuan-thu-thue-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Tam-quan-trong-cua-ke-toan-ban-hang-can-chung-tu-gi-trong-quan-ly-doanh-thu-va-tuan-thu-thue-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8424\" class=\"wp-caption-text\">T\u1ea7m quan tr\u1ecdng c\u1ee7a k\u1ebf to\u00e1n b\u00e1n h\u00e0ng c\u1ea7n ch\u1ee9ng t\u1eeb g\u00ec trong qu\u1ea3n l\u00fd doanh thu v\u00e0 tu\u00e2n th\u1ee7 thu\u1ebf<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 hi\u1ec3u r\u00f5 k\u1ebf to\u00e1n b\u00e1n h\u00e0ng c\u1ea7n ch\u1ee9ng t\u1eeb g\u00ec, tr\u01b0\u1edbc ti\u00ean c\u1ea7n x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb c\u1ed1t l\u00f5i c\u1ee7a c\u00e1c lo\u1ea1i gi\u1ea5y t\u1edd n\u00e0y. Theo Lu\u1eadt K\u1ebf to\u00e1n 2015, ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n l\u00e0 nh\u1eefng gi\u1ea5y t\u1edd v\u00e0 v\u1eadt mang tin ph\u1ea3n \u00e1nh nghi\u1ec7p v\u1ee5 kinh t\u1ebf, t\u00e0i ch\u00ednh ph\u00e1t sinh v\u00e0 \u0111\u00e3 ho\u00e0n th\u00e0nh, l\u00e0m c\u0103n c\u1ee9 ghi s\u1ed5 k\u1ebf to\u00e1n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi ph\u1ea7n h\u00e0nh b\u00e1n h\u00e0ng, ch\u1ee9ng t\u1eeb l\u00e0 b\u1eb1ng ch\u1ee9ng duy nh\u1ea5t ch\u1ee9ng minh giao d\u1ecbch b\u00e1n h\u00e0ng l\u00e0 c\u00f3 th\u1eadt, kh\u00f4ng ph\u1ea3i doanh thu &#8220;kh\u1ed1ng&#8221;. Trong c\u00e1c \u0111\u1ee3t thanh tra thu\u1ebf, b\u1ed9 ch\u1ee9ng t\u1eeb b\u00e1n h\u00e0ng \u0111\u1ea7y \u0111\u1ee7 s\u1ebd gi\u00fap doanh nghi\u1ec7p gi\u1ea3i tr\u00ecnh v\u1ec1 doanh thu ch\u1ecbu thu\u1ebf, c\u00e1c kho\u1ea3n chi\u1ebft kh\u1ea5u, gi\u1ea3m gi\u00e1 v\u00e0 t\u00ednh h\u1ee3p l\u1ec7 c\u1ee7a gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n. \u0110\u1ebfn n\u0103m 2026, khi h\u1ec7 th\u1ed1ng d\u1eef li\u1ec7u c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1ed1 h\u00f3a ho\u00e0n to\u00e0n, vi\u1ec7c n\u1eafm v\u1eefng k\u1ebf to\u00e1n b\u00e1n h\u00e0ng c\u1ea7n ch\u1ee9ng t\u1eeb g\u00ec tr\u1edf th\u00e0nh y\u00eau c\u1ea7u b\u1eaft bu\u1ed9c \u0111\u1ec3 tr\u00e1nh c\u00e1c r\u1ee7i ro v\u1ec1 x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh v\u00e0 truy thu thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c thi\u1ebfu h\u1ee5t ch\u1ee9ng t\u1eeb kh\u00f4ng ch\u1ec9 khi\u1ebfn doanh nghi\u1ec7p b\u1ecb b\u00e1c b\u1ecf chi ph\u00ed m\u00e0 c\u00f2n c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn c\u00e1o bu\u1ed9c tr\u1ed1n thu\u1ebf n\u1ebfu kh\u00f4ng gi\u1ea3i tr\u00ecnh \u0111\u01b0\u1ee3c d\u00f2ng ti\u1ec1n \u0111i v\u00e0 h\u00e0ng h\u00f3a xu\u1ea5t. Do \u0111\u00f3, hi\u1ec3u r\u00f5 k\u1ebf to\u00e1n b\u00e1n h\u00e0ng c\u1ea7n ch\u1ee9ng t\u1eeb g\u00ec l\u00e0 b\u01b0\u1edbc \u0111\u1ea7u ti\u00ean \u0111\u1ec3 x\u00e2y d\u1ef1ng h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 v\u1eefng ch\u1eafc. Trong tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u1ee7a b\u1ea1n \u0111ang g\u1eb7p kh\u00f3 kh\u0103n trong vi\u1ec7c thi\u1ebft l\u1eadp b\u1ed9 m\u00e1y n\u00e0y, vi\u1ec7c tham kh\u1ea3o <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/zh\/bao-gia-dich-vu-ke-toan\/\">b\u00e1o gi\u00e1 d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> chuy\u00ean nghi\u1ec7p c\u1ee7a MAN &#8211; Master Accountant Network s\u1ebd gi\u00fap doanh nghi\u1ec7p t\u1ed1i \u01b0u h\u00f3a chi ph\u00ed m\u00e0 v\u1eabn \u0111\u1ea3m b\u1ea3o t\u00ednh tu\u00e2n th\u1ee7.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ke_toan_ban_hang_can_chung_tu_gi_Danh_muc_bat_buoc\"><\/span><b>K\u1ebf to\u00e1n b\u00e1n h\u00e0ng c\u1ea7n ch\u1ee9ng t\u1eeb g\u00ec? Danh m\u1ee5c b\u1eaft bu\u1ed9c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8423\" aria-describedby=\"caption-attachment-8423\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8423\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Ke-toan-ban-hang-can-chung-tu-gi-va-danh-muc-chung-tu-bat-buoc.jpg\" alt=\"K\u1ebf to\u00e1n b\u00e1n h\u00e0ng c\u1ea7n ch\u1ee9ng t\u1eeb g\u00ec v\u00e0 danh m\u1ee5c ch\u1ee9ng t\u1eeb b\u1eaft bu\u1ed9c\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Ke-toan-ban-hang-can-chung-tu-gi-va-danh-muc-chung-tu-bat-buoc.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Ke-toan-ban-hang-can-chung-tu-gi-va-danh-muc-chung-tu-bat-buoc-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Ke-toan-ban-hang-can-chung-tu-gi-va-danh-muc-chung-tu-bat-buoc-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Ke-toan-ban-hang-can-chung-tu-gi-va-danh-muc-chung-tu-bat-buoc-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Ke-toan-ban-hang-can-chung-tu-gi-va-danh-muc-chung-tu-bat-buoc-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8423\" class=\"wp-caption-text\">K\u1ebf to\u00e1n b\u00e1n h\u00e0ng c\u1ea7n ch\u1ee9ng t\u1eeb g\u00ec v\u00e0 danh m\u1ee5c ch\u1ee9ng t\u1eeb b\u1eaft bu\u1ed9c<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u1ec7 th\u1ed1ng ch\u1ee9ng t\u1eeb b\u00e1n h\u00e0ng \u0111\u01b0\u1ee3c chia th\u00e0nh nhi\u1ec1u nh\u00f3m d\u1ef1a tr\u00ean m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng v\u00e0 t\u00ednh ch\u1ea5t c\u1ee7a nghi\u1ec7p v\u1ee5. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 danh m\u1ee5c chi ti\u1ebft tr\u1ea3 l\u1eddi cho c\u00e2u h\u1ecfi k\u1ebf to\u00e1n b\u00e1n h\u00e0ng c\u1ea7n ch\u1ee9ng t\u1eeb g\u00ec m\u1ed9t c\u00e1ch \u0111\u1ea7y \u0111\u1ee7 nh\u1ea5t.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhom_chung_tu_ban_hang_va_doanh_thu\"><\/span><b>Nh\u00f3m ch\u1ee9ng t\u1eeb b\u00e1n h\u00e0ng v\u00e0 doanh thu<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 nh\u00f3m ch\u1ee9ng t\u1eeb tr\u1ef1c ti\u1ebfp x\u00e1c nh\u1eadn doanh thu cho doanh nghi\u1ec7p, l\u00e0 c\u1ed1t l\u00f5i c\u1ee7a h\u1ed3 s\u01a1 b\u00e1n h\u00e0ng.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed: T\u1eeb n\u0103m 2026, 100% doanh nghi\u1ec7p \u0111\u00e3 chuy\u1ec3n sang s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n ho\u1eb7c ph\u1ea7n m\u1ec1m c\u00f3 k\u1ebft n\u1ed1i d\u1eef li\u1ec7u tr\u1ef1c ti\u1ebfp. Theo Ngh\u1ecb \u0111\u1ecbnh 123 v\u00e0 Th\u00f4ng t\u01b0 78, h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u00e0 ch\u1ee9ng t\u1eeb quan tr\u1ecdng nh\u1ea5t. K\u1ebf to\u00e1n c\u1ea7n ph\u00e2n bi\u1ec7t r\u00f5 h\u00f3a \u0111\u01a1n c\u00f3 m\u00e3 v\u00e0 kh\u00f4ng c\u00f3 m\u00e3. Vi\u1ec7c xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111\u00fang th\u1eddi \u0111i\u1ec3m l\u00e0 c\u1ef1c k\u1ef3 quan tr\u1ecdng \u0111\u1ec3 tr\u1ea3 l\u1eddi c\u00e2u h\u1ecfi k\u1ebf to\u00e1n b\u00e1n h\u00e0ng c\u1ea7n ch\u1ee9ng t\u1eeb g\u00ec v\u1ec1 m\u1eb7t thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ee3p \u0111\u1ed3ng kinh t\u1ebf: \u0110\u00e2y l\u00e0 v\u0103n b\u1ea3n ph\u00e1p l\u00fd r\u00e0ng bu\u1ed9c quy\u1ec1n v\u00e0 ngh\u0129a v\u1ee5 gi\u1eefa b\u00ean mua v\u00e0 b\u00ean b\u00e1n. Trong h\u1ee3p \u0111\u1ed3ng ph\u1ea3i th\u1ec3 hi\u1ec7n r\u00f5 c\u00e1c \u0111i\u1ec1u kho\u1ea3n v\u1ec1 gi\u00e1 b\u00e1n, thu\u1ebf su\u1ea5t gi\u00e1 tr\u1ecb gia t\u0103ng (VAT), ph\u01b0\u01a1ng th\u1ee9c thanh to\u00e1n v\u00e0 th\u1eddi h\u1ea1n giao h\u00e0ng. Khi xem x\u00e9t k\u1ebf to\u00e1n b\u00e1n h\u00e0ng c\u1ea7n ch\u1ee9ng t\u1eeb g\u00ec, kh\u00f4ng bao gi\u1edd \u0111\u01b0\u1ee3c b\u1ecf qua h\u1ee3p \u0111\u1ed3ng v\u00ec \u0111\u00e2y l\u00e0 g\u1ed1c r\u1ec5 c\u1ee7a m\u1ecdi \u0111\u1ed1i chi\u1ebfu sau n\u00e0y.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u01a1n \u0111\u1eb7t h\u00e0ng: Gi\u00fap k\u1ebf to\u00e1n ki\u1ec3m so\u00e1t s\u1ed1 l\u01b0\u1ee3ng kh\u00e1ch y\u00eau c\u1ea7u. \u0110\u01a1n \u0111\u1eb7t h\u00e0ng l\u00e0 b\u1eb1ng ch\u1ee9ng v\u1ec1 mua h\u00e0ng tr\u01b0\u1edbc khi c\u00e1c ch\u1ee9ng t\u1eeb giao nh\u1eadn ch\u00ednh th\u1ee9c \u0111\u01b0\u1ee3c l\u1eadp.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u00e1o gi\u00e1: T\u00e0i li\u1ec7u n\u00e0y ch\u1ee9ng minh t\u00ednh h\u1ee3p l\u00fd c\u1ee7a gi\u00e1 b\u00e1n, gi\u00fap k\u1ebf to\u00e1n gi\u1ea3i tr\u00ecnh v\u1ec1 t\u00ednh th\u1ecb tr\u01b0\u1eddng c\u1ee7a giao d\u1ecbch v\u1edbi c\u01a1 quan thu\u1ebf khi c\u1ea7n thi\u1ebft.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhom_chung_tu_kho_hang\"><\/span><b>Nh\u00f3m ch\u1ee9ng t\u1eeb kho h\u00e0ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 ghi nh\u1eadn gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n v\u00e0 qu\u1ea3n l\u00fd h\u00e0ng t\u1ed3n kho, tr\u1ea3 l\u1eddi cho k\u1ebf to\u00e1n b\u00e1n h\u00e0ng c\u1ea7n ch\u1ee9ng t\u1eeb g\u00ec ph\u1ea3i bao g\u1ed3m nh\u00f3m ch\u1ee9ng t\u1eeb v\u1eadt t\u01b0 th\u1ef1c t\u1ebf:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Phi\u1ebfu xu\u1ea5t kho (M\u1eabu 02-VT): Ghi l\u1ea1i s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng h\u00f3a th\u1ef1c t\u1ebf r\u1eddi kho. C\u00e1c doanh nghi\u1ec7p th\u01b0\u1eddng s\u1eed d\u1ee5ng m\u00e3 QR tr\u00ean phi\u1ebfu xu\u1ea5t kho \u0111\u1ec3 \u0111\u1ed3ng b\u1ed9 v\u1edbi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Bi\u00ean b\u1ea3n giao nh\u1eadn h\u00e0ng h\u00f3a: \u0110\u00e2y l\u00e0 x\u00e1c nh\u1eadn h\u00e0ng h\u00f3a \u0111\u00e3 \u0111\u1ebfn tay kh\u00e1ch h\u00e0ng. Khi kh\u00e1ch h\u00e0ng k\u00fd v\u00e0o bi\u00ean b\u1ea3n n\u00e0y, r\u1ee7i ro \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a \u0111\u00e3 \u0111\u01b0\u1ee3c chuy\u1ec3n giao. \u0110\u00e2y l\u00e0 c\u0103n c\u1ee9 ph\u00e1p l\u00fd quan tr\u1ecdng \u0111\u1ec3 k\u1ebf to\u00e1n ghi nh\u1eadn doanh thu theo chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e0n giao.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Phi\u1ebfu xu\u1ea5t kho ki\u00eam v\u1eadn chuy\u1ec3n n\u1ed9i b\u1ed9: D\u00f9ng khi h\u00e0ng h\u00f3a l\u01b0u th\u00f4ng tr\u00ean \u0111\u01b0\u1eddng t\u1eeb kho t\u1ed5ng \u0111\u1ebfn \u0111\u1ea1i l\u00fd ho\u1eb7c chi nh\u00e1nh m\u00e0 ch\u01b0a th\u1ef1c hi\u1ec7n b\u00e1n ngay.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhom_chung_tu_thanh_toan_va_tien_te\"><\/span><b>Nh\u00f3m ch\u1ee9ng t\u1eeb thanh to\u00e1n v\u00e0 ti\u1ec1n t\u1ec7<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Thu h\u1ed3i c\u00f4ng n\u1ee3 l\u00e0 nhi\u1ec7m v\u1ee5 tr\u1ecdng t\u00e2m. V\u1eady v\u1ec1 m\u1eb7t d\u00f2ng ti\u1ec1n, k\u1ebf to\u00e1n b\u00e1n h\u00e0ng c\u1ea7n ch\u1ee9ng t\u1eeb g\u00ec?<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gi\u1ea5y b\u00e1o C\u00f3\/S\u1ed5 ph\u1ee5 ng\u00e2n h\u00e0ng: V\u1edbi giao d\u1ecbch t\u1eeb 05 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean, doanh nghi\u1ec7p b\u1eaft bu\u1ed9c thanh to\u00e1n qua ng\u00e2n h\u00e0ng \u0111\u1ec3 kh\u1ea5u tr\u1eeb thu\u1ebf. Gi\u1ea5y b\u00e1o C\u00f3 l\u00e0 b\u1eb1ng ch\u1ee9ng th\u00e9p x\u00e1c nh\u1eadn ti\u1ec1n \u0111\u00e3 v\u00e0o t\u00e0i kho\u1ea3n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Phi\u1ebfu thu (M\u1eabu 01-TT): S\u1eed d\u1ee5ng cho giao d\u1ecbch ti\u1ec1n m\u1eb7t. Phi\u1ebfu thu ph\u1ea3i \u0111\u01b0\u1ee3c l\u1eadp \u0111\u00fang m\u1eabu, \u0111\u1ee7 li\u00ean \u0111\u1ec3 ph\u1ee5c v\u1ee5 h\u1eadu ki\u1ec3m.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Bi\u00ean b\u1ea3n \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3: L\u00e0 ch\u1ee9ng t\u1eeb c\u1ea7n thi\u1ebft \u0111\u1ec3 ch\u1ed1t s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3 v\u1edbi kh\u00e1ch h\u00e0ng. Khi ki\u1ec3m to\u00e1n h\u1ecfi k\u1ebf to\u00e1n b\u00e1n h\u00e0ng c\u1ea7n ch\u1ee9ng t\u1eeb g\u00ec \u0111\u1ec3 ch\u1ee9ng minh n\u1ee3 ph\u1ea3i thu l\u00e0 th\u1eadt, bi\u00ean b\u1ea3n \u0111\u1ed1i chi\u1ebfu ch\u00ednh l\u00e0 c\u00e2u tr\u1ea3 l\u1eddi.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_chung_tu_bo_tro_va_xu_ly_phat_sinh\"><\/span><b>C\u00e1c ch\u1ee9ng t\u1eeb b\u1ed5 tr\u1ee3 v\u00e0 x\u1eed l\u00fd ph\u00e1t sinh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi ph\u00e1t sinh l\u1ed7i, k\u1ebf to\u00e1n b\u00e1n h\u00e0ng c\u1ea7n ch\u1ee9ng t\u1eeb g\u00ec \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh?<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Bi\u00ean b\u1ea3n gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n ho\u1eb7c H\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i: Ghi r\u00f5 l\u00fd do, s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng l\u1ed7i. C\u0103n c\u1ee9 v\u00e0o \u0111\u00e2y, k\u1ebf to\u00e1n m\u1edbi c\u00f3 quy\u1ec1n l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c thay th\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ea3ng k\u00ea h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u00e1n ra: Gi\u00fap t\u1ed5ng h\u1ee3p d\u1eef li\u1ec7u, ph\u1ee5c v\u1ee5 l\u1eadp t\u1edd khai thu\u1ebf GTGT h\u00e0ng th\u00e1ng\/qu\u00fd.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_trinh_luan_chuyen_chung_tu_ke_toan_ban_hang_chuan\"><\/span><b>Quy tr\u00ecnh lu\u00e2n chuy\u1ec3n ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n b\u00e1n h\u00e0ng chu\u1ea9n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1eafm \u0111\u01b0\u1ee3c k\u1ebf to\u00e1n b\u00e1n h\u00e0ng c\u1ea7n ch\u1ee9ng t\u1eeb g\u00ec l\u00e0 \u0111i\u1ec1u ki\u1ec7n c\u1ea7n nh\u01b0ng bi\u1ebft c\u00e1ch v\u1eadn h\u00e0nh ch\u00fang m\u1edbi l\u00e0 \u0111i\u1ec1u ki\u1ec7n \u0111\u1ee7. Quy tr\u00ecnh 5 b\u01b0\u1edbc sau \u0111\u00e2y \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u1eb7t ch\u1ebd:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 1 &#8211; Ti\u1ebfp nh\u1eadn v\u00e0 ki\u1ec3m so\u00e1t: K\u1ebf to\u00e1n ki\u1ec3m tra \u0111\u01a1n h\u00e0ng v\u00e0 h\u1ea1n m\u1ee9c t\u00edn d\u1ee5ng kh\u00e1ch h\u00e0ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 2 &#8211; Duy\u1ec7t v\u00e0 k\u00fd s\u1ed1: S\u1eed d\u1ee5ng ch\u1eef k\u00fd s\u1ed1 \u0111\u1ec3 ph\u00ea duy\u1ec7t l\u1ec7nh xu\u1ea5t h\u00e0ng v\u00e0 h\u1ee3p \u0111\u1ed3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 3 &#8211; Th\u1ef1c hi\u1ec7n giao d\u1ecbch: Xu\u1ea5t kho \u0111\u1ed3ng th\u1eddi ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ngay t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e0n giao. N\u1ebfu kh\u00f4ng xu\u1ea5t h\u00f3a \u0111\u01a1n ngay, b\u1ea1n \u0111\u00e3 vi ph\u1ea1m nguy\u00ean t\u1eafc v\u1ec1 vi\u1ec7c kh\u00f4ng ghi nh\u1eadn t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh doanh thu.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 4 &#8211; H\u1ea1ch to\u00e1n ghi s\u1ed5: C\u0103n c\u1ee9 b\u1ed9 ch\u1ee9ng t\u1eeb \u0111\u1ec3 ghi nh\u1eadn doanh thu, gi\u00e1 v\u1ed1n v\u00e0 thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 5 &#8211; \u0110\u1ed1i so\u00e1t cu\u1ed1i k\u1ef3: Ki\u1ec3m tra l\u1ea1i d\u1eef li\u1ec7u tr\u00ean T\u1ed5ng c\u1ee5c Thu\u1ebf v\u00e0 s\u1ed5 k\u1ebf to\u00e1n.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb quy m\u00f4 v\u1eeba v\u00e0 nh\u1ecf, vi\u1ec7c v\u1eadn h\u00e0nh quy tr\u00ecnh n\u00e0y th\u01b0\u1eddng t\u1ed1n nhi\u1ec1u ngu\u1ed3n l\u1ef1c. Gi\u1ea3i ph\u00e1p s\u1eed d\u1ee5ng<\/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;\"> s\u1ebd gi\u00fap doanh nghi\u1ec7p chu\u1ea9n h\u00f3a to\u00e0n b\u1ed9 h\u1ec7 th\u1ed1ng ch\u1ee9ng t\u1eeb t\u1eeb kh\u00e2u \u0111\u1ea7u v\u00e0o \u0111\u1ebfn kh\u00e2u quy\u1ebft to\u00e1n thu\u1ebf.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhung_luu_y_ve_chung_tu_cho_ke_toan_ban_hang\"><\/span><b>Nh\u1eefng l\u01b0u \u00fd v\u1ec1 ch\u1ee9ng t\u1eeb cho k\u1ebf to\u00e1n b\u00e1n h\u00e0ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8422\" aria-describedby=\"caption-attachment-8422\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8422\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Nhung-luu-y-quan-trong-ve-ke-toan-ban-hang-can-chung-tu-gi-nam-2026-de-tranh-sai-sot-thue.jpg\" alt=\"Nh\u1eefng l\u01b0u \u00fd quan tr\u1ecdng v\u1ec1 k\u1ebf to\u00e1n b\u00e1n h\u00e0ng c\u1ea7n ch\u1ee9ng t\u1eeb g\u00ec n\u0103m 2026 \u0111\u1ec3 tr\u00e1nh sai s\u00f3t thu\u1ebf\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Nhung-luu-y-quan-trong-ve-ke-toan-ban-hang-can-chung-tu-gi-nam-2026-de-tranh-sai-sot-thue.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Nhung-luu-y-quan-trong-ve-ke-toan-ban-hang-can-chung-tu-gi-nam-2026-de-tranh-sai-sot-thue-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Nhung-luu-y-quan-trong-ve-ke-toan-ban-hang-can-chung-tu-gi-nam-2026-de-tranh-sai-sot-thue-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Nhung-luu-y-quan-trong-ve-ke-toan-ban-hang-can-chung-tu-gi-nam-2026-de-tranh-sai-sot-thue-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Nhung-luu-y-quan-trong-ve-ke-toan-ban-hang-can-chung-tu-gi-nam-2026-de-tranh-sai-sot-thue-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8422\" class=\"wp-caption-text\">Nh\u1eefng l\u01b0u \u00fd quan tr\u1ecdng v\u1ec1 k\u1ebf to\u00e1n b\u00e1n h\u00e0ng c\u1ea7n ch\u1ee9ng t\u1eeb g\u00ec n\u0103m 2026 \u0111\u1ec3 tr\u00e1nh sai s\u00f3t thu\u1ebf<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u0103m 2026, c\u01a1 quan thu\u1ebf \u00e1p d\u1ee5ng AI \u0111\u1ed1i so\u00e1t t\u1ef1 \u0111\u1ed9ng, n\u00ean khi t\u00ecm hi\u1ec3u k\u1ebf to\u00e1n b\u00e1n h\u00e0ng c\u1ea7n ch\u1ee9ng t\u1eeb g\u00ec, k\u1ebf to\u00e1n vi\u00ean c\u1ea7n nh\u1edb:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n: Ph\u1ea3i l\u00e0 th\u1eddi \u0111i\u1ec3m chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu. Sai th\u1eddi \u0111i\u1ec3m c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn ph\u1ea1t t\u1eeb 4 &#8211; 8 tri\u1ec7u \u0111\u1ed3ng ho\u1eb7c h\u01a1n t\u00f9y m\u1ee9c \u0111\u1ed9.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00ednh nh\u1ea5t qu\u00e1n: T\u1ea5t c\u1ea3 th\u00f4ng tin tr\u00ean H\u1ee3p \u0111\u1ed3ng, Phi\u1ebfu xu\u1ea5t kho, H\u00f3a \u0111\u01a1n ph\u1ea3i kh\u1edbp nhau 100%. N\u1ebfu kh\u00f4ng k\u1ebf to\u00e1n vi\u00ean bu\u1ed9c ph\u1ea3i gi\u1ea3i tr\u00ecnh khi thanh tra ki\u1ec3m tra.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u01b0u tr\u1eef: Ph\u1ea3i l\u01b0u tr\u1eef file g\u1ed1c XML c\u1ee7a h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed trong 10 n\u0103m, kh\u00f4ng ch\u1ec9 l\u00e0 b\u1ea3n in PDF.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 ki\u1ec3m so\u00e1t nh\u1eefng r\u1ee7i ro n\u00e0y m\u1ed9t c\u00e1ch chuy\u00ean nghi\u1ec7p, nhi\u1ec1u doanh nghi\u1ec7p \u0111\u00e3 l\u1ef1a ch\u1ecdn h\u00ecnh th\u1ee9c<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/zh\/thue-ke-toan-truong\/\"> thu\u00ea k\u1ebf to\u00e1n tr\u01b0\u1edfng<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u1ec3 c\u00f3 ng\u01b0\u1eddi \u0111\u1ee9ng ra ch\u1ecbu tr\u00e1ch nhi\u1ec7m cao nh\u1ea5t v\u1ec1 t\u00ednh ch\u00ednh x\u00e1c v\u00e0 ph\u00e1p l\u00fd c\u1ee7a h\u1ed3 s\u01a1 k\u1ebf to\u00e1n tr\u01b0\u1edbc c\u01a1 quan Nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\u603b\u7ed3<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Hi\u1ec3u r\u00f5 k\u1ebf to\u00e1n b\u00e1n h\u00e0ng c\u1ea7n ch\u1ee9ng t\u1eeb g\u00ec kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 \u0111\u00fang quy \u0111\u1ecbnh k\u1ebf to\u00e1n &#8211; thu\u1ebf m\u00e0 c\u00f2n l\u00e0 n\u1ec1n t\u1ea3ng quan tr\u1ecdng \u0111\u1ec3 ki\u1ec3m so\u00e1t doanh thu, c\u00f4ng n\u1ee3 v\u00e0 h\u1ea1n ch\u1ebf t\u1ed1i \u0111a r\u1ee7i ro khi thanh tra, quy\u1ebft to\u00e1n. M\u1ed9t b\u1ed9 ch\u1ee9ng t\u1eeb \u0111\u1ea7y \u0111\u1ee7, nh\u1ea5t qu\u00e1n v\u00e0 \u0111\u00fang th\u1eddi \u0111i\u1ec3m s\u1ebd gi\u00fap k\u1ebf to\u00e1n ch\u1ee7 \u0111\u1ed9ng h\u01a1n trong c\u00f4ng t\u00e1c h\u1ea1ch to\u00e1n, \u0111\u1ed3ng th\u1eddi b\u1ea3o v\u1ec7 doanh nghi\u1ec7p tr\u01b0\u1edbc c\u00e1c kho\u1ea3n truy thu hay x\u1eed ph\u1ea1t kh\u00f4ng \u0111\u00e1ng c\u00f3.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p \u0111ang c\u1ea7n r\u00e0 so\u00e1t h\u1ec7 th\u1ed1ng ch\u1ee9ng t\u1eeb b\u00e1n h\u00e0ng, chu\u1ea9n h\u00f3a quy tr\u00ecnh k\u1ebf to\u00e1n ho\u1eb7c t\u01b0 v\u1ea5n chuy\u00ean s\u00e2u v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 qu\u1ea3n tr\u1ecb thu\u1ebf n\u0103m 2026, h\u00e3y li\u00ean h\u1ec7 ngay v\u1edbi MAN &#8211; Master Accountant Network \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n v\u00e0 h\u1ed7 tr\u1ee3 chi ti\u1ebft.<\/span><\/p>\n<p style=\"text-align: justify;\"><div class=\"su-button-center\"><a href=\"https:\/\/ketoan.man.net.vn\/zh\/lien-he\/\" class=\"su-button su-button-style-flat\" style=\"color:#FFFFFF;background-color:#d9534f;border-color:#ae4340;border-radius:5px\" target=\"_self\"><span style=\"color:#FFFFFF;padding:0px 22px;font-size:17px;line-height:34px;border-color:#e58784;border-radius:5px;text-shadow:none\">  \u8054\u7cfb\u6211\u4eec\u8fdb\u884c\u54a8\u8be2 <\/span><\/a><\/div>\n<p style=\"text-align: justify;\">\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\"><span style=\"font-weight: 400;\">\u5730\u5740\uff1a\u80e1\u5fd7\u660e\u5e02\u65b0\u987a\u574a43\u885719A\u53f7<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u624b\u673a\/\u624e\u6d1b\uff1a0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7535\u5b50\u90ae\u4ef6\uff1aman@man.net.vn<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5185\u5bb9\u5236\u4f5c\uff1a\u5148\u751f <\/span><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><b>\u9ece\u9ec4\u5ba3<\/b><\/a><\/span><span style=\"font-weight: 400;\"> \u2013 MAN \u2013 Master Accountant Network \u7684\u521b\u59cb\u4eba\u517c\u9996\u5e2d\u6267\u884c\u5b98\uff0c\u8d8a\u5357\u6ce8\u518c\u4f1a\u8ba1\u5e08\uff0c\u62e5\u6709\u8d85\u8fc7 30 \u5e74\u7684\u4f1a\u8ba1\u3001\u5ba1\u8ba1\u548c\u8d22\u52a1\u54a8\u8be2\u7ecf\u9a8c\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><strong>T\u00e0i li\u1ec7u tham kh\u1ea3o:<\/strong><\/p>\n<ul style=\"text-align: justify;\">\n<li>Lu\u1eadt K\u1ebf to\u00e1n 88\/2015\/QH13.<\/li>\n<li>Th\u00f4ng t\u01b0 200\/2014\/TT-BTC v\u00e0 Th\u00f4ng t\u01b0 133\/2016\/TT-BTC.<\/li>\n<li>Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP v\u00e0 Th\u00f4ng t\u01b0 78\/2021\/TT-BTC.<\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Giai_dap_thac_mac_ve_ke_toan_ban_hang_can_chung_tu_gi\"><\/span><b>Gi\u1ea3i \u0111\u00e1p th\u1eafc m\u1eafc v\u1ec1 k\u1ebf to\u00e1n b\u00e1n h\u00e0ng c\u1ea7n ch\u1ee9ng t\u1eeb g\u00ec<\/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=\"Ban_hang_qua_san_TMDT_can_chung_tu_gi\"><\/span>B\u00e1n h\u00e0ng qua s\u00e0n TM\u0110T c\u1ea7n ch\u1ee9ng t\u1eeb g\u00ec?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tNgo\u00e0i h\u00f3a \u0111\u01a1n, b\u1ea1n c\u1ea7n b\u00e1o c\u00e1o \u0111\u1ed1i so\u00e1t c\u1ee7a s\u00e0n v\u00e0 h\u00f3a \u0111\u01a1n ph\u00ed d\u1ecbch v\u1ee5 s\u00e0n. H\u00e3y ch\u00fa \u00fd \u0111\u1ebfn s\u1ef1 ch\u00eanh l\u1ec7ch gi\u1eefa ti\u1ec1n kh\u00e1ch tr\u1ea3 v\u00e0 ti\u1ec1n th\u1ef1c nh\u1eadn sau ph\u00ed.                    <\/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=\"Khong_co_phieu_xuat_kho_co_sao_khong\"><\/span>Kh\u00f4ng c\u00f3 phi\u1ebfu xu\u1ea5t kho c\u00f3 sao kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tR\u1ea5t nghi\u00eam tr\u1ecdng. Doanh nghi\u1ec7p kh\u00f4ng ch\u1ee9ng minh \u0111\u01b0\u1ee3c gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n, d\u1eabn \u0111\u1ebfn b\u1ecb lo\u1ea1i chi ph\u00ed khi t\u00ednh thu\u1ebf TNDN. \u0110\u00e2y l\u00e0 ch\u1ee9ng t\u1eeb b\u1eaft bu\u1ed9c trong danh m\u1ee5c m\u00e0 k\u1ebf to\u00e1n b\u00e1n h\u00e0ng c\u1ea7n ph\u1ea3i n\u1eafm.                    <\/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=\"Chung_tu_giay_con_gia_tri_khong\"><\/span>Ch\u1ee9ng t\u1eeb gi\u1ea5y c\u00f2n gi\u00e1 tr\u1ecb kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tH\u00f3a \u0111\u01a1n ph\u1ea3i l\u00e0 \u0111i\u1ec7n t\u1eed. C\u00e1c bi\u00ean b\u1ea3n giao nh\u1eadn c\u00f3 th\u1ec3 d\u00f9ng gi\u1ea5y nh\u01b0ng khuy\u1ebfn kh\u00edch s\u1ed1 h\u00f3a \u0111\u1ec3 \u0111\u1ed3ng b\u1ed9 h\u00f3a h\u1ed3 s\u01a1.                    <\/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\": \"B\u00e1n h\u00e0ng qua s\u00e0n TM\u0110T c\u1ea7n ch\u1ee9ng t\u1eeb g\u00ec?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Ngo\u00e0i h\u00f3a \u0111\u01a1n, b\u1ea1n c\u1ea7n b\u00e1o c\u00e1o \u0111\u1ed1i so\u00e1t c\u1ee7a s\u00e0n v\u00e0 h\u00f3a \u0111\u01a1n ph\u00ed d\u1ecbch v\u1ee5 s\u00e0n. H\u00e3y ch\u00fa \u00fd \u0111\u1ebfn s\u1ef1 ch\u00eanh l\u1ec7ch gi\u1eefa ti\u1ec1n kh\u00e1ch tr\u1ea3 v\u00e0 ti\u1ec1n th\u1ef1c nh\u1eadn sau ph\u00ed.\"\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\": \"Kh\u00f4ng c\u00f3 phi\u1ebfu xu\u1ea5t kho c\u00f3 sao kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"R\u1ea5t nghi\u00eam tr\u1ecdng. Doanh nghi\u1ec7p kh\u00f4ng ch\u1ee9ng minh \u0111\u01b0\u1ee3c gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n, d\u1eabn \u0111\u1ebfn b\u1ecb lo\u1ea1i chi ph\u00ed khi t\u00ednh thu\u1ebf TNDN. \u0110\u00e2y l\u00e0 ch\u1ee9ng t\u1eeb b\u1eaft bu\u1ed9c trong danh m\u1ee5c m\u00e0 k\u1ebf to\u00e1n b\u00e1n h\u00e0ng c\u1ea7n ph\u1ea3i n\u1eafm.\"\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\": \"Ch\u1ee9ng t\u1eeb gi\u1ea5y c\u00f2n gi\u00e1 tr\u1ecb kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"H\u00f3a \u0111\u01a1n ph\u1ea3i l\u00e0 \u0111i\u1ec7n t\u1eed. C\u00e1c bi\u00ean b\u1ea3n giao nh\u1eadn c\u00f3 th\u1ec3 d\u00f9ng gi\u1ea5y nh\u01b0ng khuy\u1ebfn kh\u00edch s\u1ed1 h\u00f3a \u0111\u1ec3 \u0111\u1ed3ng b\u1ed9 h\u00f3a h\u1ed3 s\u01a1.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t\t    ]\n}\n<\/script>","protected":false},"excerpt":{"rendered":"<p>Trong ho\u1ea1t \u0111\u1ed9ng qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh doanh nghi\u1ec7p, vi\u1ec7c x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c k\u1ebf to\u00e1n b\u00e1n h\u00e0ng c\u1ea7n ch\u1ee9ng t\u1eeb g\u00ec kh\u00f4ng ch\u1ec9 l\u00e0 y\u00eau c\u1ea7u nghi\u1ec7p v\u1ee5 m\u00e0 c\u00f2n l\u00e0 y\u1ebfu t\u1ed1 quy\u1ebft \u0111\u1ecbnh t\u00ednh h\u1ee3p ph\u00e1p c\u1ee7a doanh thu, chi ph\u00ed v\u00e0 ngh\u0129a v\u1ee5 thu\u1ebf. T\u1eeb h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, phi\u1ebfu xu\u1ea5t [&hellip;]<\/p>","protected":false},"author":4,"featured_media":8421,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-8420","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\/8420","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=8420"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/8420\/revisions"}],"predecessor-version":[{"id":8425,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/8420\/revisions\/8425"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/8421"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=8420"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=8420"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=8420"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}