{"id":13304,"date":"2026-08-30T23:28:22","date_gmt":"2026-08-30T16:28:22","guid":{"rendered":"https:\/\/arito.vn\/?p=13304"},"modified":"2026-09-30T13:55:19","modified_gmt":"2026-09-30T06:55:19","slug":"ke-toan-cong-no-la-ai","status":"publish","type":"post","link":"https:\/\/arito.vn\/en\/ke-toan-cong-no-la-ai\/","title":{"rendered":"K\u1ebf to\u00e1n c\u00f4ng n\u1ee3 l\u00e0 ai? C\u00f4ng vi\u1ec7c, b\u1ea3ng tu\u1ed5i n\u1ee3 v\u00e0 c\u00e1ch tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng"},"content":{"rendered":"<p>K\u1ebf to\u00e1n c\u00f4ng n\u1ee3 kh\u00f4ng ph\u1ea3i ng\u01b0\u1eddi ghi s\u1ed5 ph\u1ea3i thu ph\u1ea3i tr\u1ea3. \u0110\u00f3 l\u00e0 ph\u1ea7n vi\u1ec7c t\u1ed1i thi\u1ec3u. Ph\u1ea7n t\u1ea1o ra gi\u00e1 tr\u1ecb l\u00e0 tr\u1ea3 l\u1eddi \u0111\u01b0\u1ee3c hai c\u00e2u: kho\u1ea3n n\u00e0o s\u1eafp th\u00e0nh n\u1ee3 x\u1ea5u, v\u00e0 ti\u1ec1n v\u1ec1 ch\u1eadm h\u01a1n hay nhanh h\u01a1n k\u1ef3 tr\u01b0\u1edbc.<\/p>\n<p>B\u00e0i vi\u1ebft \u0111i qua b\u1ea3ng tu\u1ed5i n\u1ee3, ch\u1ec9 s\u1ed1 thu ti\u1ec1n, v\u00e0 c\u00e1ch tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng, \u0111\u1ec1u k\u00e8m v\u00ed d\u1ee5 b\u1eb1ng s\u1ed1.<\/p>\n<h2>K\u1ebf to\u00e1n c\u00f4ng n\u1ee3 l\u00e0 ai?<\/h2>\n<p>L\u00e0 ng\u01b0\u1eddi theo d\u00f5i, \u0111\u1ed1i chi\u1ebfu v\u00e0 qu\u1ea3n l\u00fd c\u00e1c kho\u1ea3n ph\u1ea3i thu v\u00e0 ph\u1ea3i tr\u1ea3 c\u1ee7a doanh nghi\u1ec7p, \u0111\u1ed3ng th\u1eddi \u0111\u00e1nh gi\u00e1 kh\u1ea3 n\u0103ng thu h\u1ed3i \u0111\u1ec3 \u0111\u1ec1 xu\u1ea5t tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng.<\/p>\n<p><strong>Ph\u00e2n bi\u1ec7t nhanh v\u1edbi hai vai li\u00ean quan:<\/strong><\/p>\n<table width=\"100%\">\n<thead>\n<tr>\n<td width=\"264\">Vai<\/td>\n<td width=\"264\">Ph\u1ea1m vi<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td width=\"264\"><strong>K\u1ebf to\u00e1n c\u00f4ng n\u1ee3<\/strong><\/td>\n<td width=\"264\">M\u1ed9t ph\u1ea7n h\u00e0nh: ph\u1ea3i thu, ph\u1ea3i tr\u1ea3<\/td>\n<\/tr>\n<tr>\n<td width=\"264\">K\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p<\/td>\n<td width=\"264\">To\u00e0n doanh nghi\u1ec7p, nh\u1eadn s\u1ed1 d\u01b0 c\u00f4ng n\u1ee3 t\u1eeb k\u1ebf to\u00e1n c\u00f4ng n\u1ee3 \u0111\u1ec3 l\u1eadp b\u00e1o c\u00e1o<\/td>\n<\/tr>\n<tr>\n<td width=\"264\">K\u1ebf to\u00e1n n\u1ed9i b\u1ed9<\/td>\n<td width=\"264\">Ki\u1ec3m so\u00e1t chi ph\u00ed v\u00e0 th\u1ea5t tho\u00e1t, h\u01b0\u1edbng qu\u1ea3n tr\u1ecb<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u1ede doanh nghi\u1ec7p nh\u1ecf, k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p th\u01b0\u1eddng ki\u00eam lu\u00f4n c\u00f4ng n\u1ee3. Khi s\u1ed1 kh\u00e1ch h\u00e0ng v\u00e0 nh\u00e0 cung c\u1ea5p t\u0103ng, \u0111\u00e2y l\u00e0 ph\u1ea7n h\u00e0nh c\u1ea7n t\u00e1ch ra tr\u01b0\u1edbc.<\/p>\n<p>Xem th\u00eam <a href=\"https:\/\/arito.vn\/en\/ke-toan-tong-hop-la-gi\/\">k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p l\u00e0 g\u00ec<\/a>.<\/p>\n<p><img fetchpriority=\"high\" decoding=\"async\" class=\"alignnone size-full wp-image-25855\" src=\"https:\/\/arito.vn\/wp-content\/uploads\/2024\/08\/Screenshot-2024-08-30-at-23.25.36.webp\" alt=\"\" width=\"1518\" height=\"856\" srcset=\"https:\/\/arito.vn\/wp-content\/uploads\/2024\/08\/Screenshot-2024-08-30-at-23.25.36.webp 1518w, https:\/\/arito.vn\/wp-content\/uploads\/2024\/08\/Screenshot-2024-08-30-at-23.25.36-18x10.webp 18w\" sizes=\"(max-width: 1518px) 100vw, 1518px\" \/><\/p>\n<h2>T\u00e0i kho\u1ea3n theo d\u00f5i c\u00f4ng n\u1ee3<\/h2>\n<p>Theo <strong>Th\u00f4ng t\u01b0 99\/2025\/TT-BTC<\/strong> \u00e1p d\u1ee5ng t\u1eeb 01\/01\/2026, thay Th\u00f4ng t\u01b0 200\/2014.<\/p>\n<table>\n<thead>\n<tr>\n<td>T\u00e0i kho\u1ea3n<\/td>\n<td>Content<\/td>\n<td>Nh\u00f3m<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td><strong>131<\/strong><\/td>\n<td>Ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng<\/td>\n<td>Ph\u1ea3i thu<\/td>\n<\/tr>\n<tr>\n<td><strong>136<\/strong><\/td>\n<td>Ph\u1ea3i thu n\u1ed9i b\u1ed9<\/td>\n<td>Ph\u1ea3i thu<\/td>\n<\/tr>\n<tr>\n<td><strong>138<\/strong><\/td>\n<td>Ph\u1ea3i thu kh\u00e1c<\/td>\n<td>Ph\u1ea3i thu<\/td>\n<\/tr>\n<tr>\n<td><strong>141<\/strong><\/td>\n<td>T\u1ea1m \u1ee9ng<\/td>\n<td>Ph\u1ea3i thu<\/td>\n<\/tr>\n<tr>\n<td><strong>331<\/strong><\/td>\n<td>Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi b\u00e1n<\/td>\n<td>Ph\u1ea3i tr\u1ea3<\/td>\n<\/tr>\n<tr>\n<td><strong>336<\/strong><\/td>\n<td>Ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9<\/td>\n<td>Ph\u1ea3i tr\u1ea3<\/td>\n<\/tr>\n<tr>\n<td><strong>338<\/strong><\/td>\n<td>Ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c<\/td>\n<td>Ph\u1ea3i tr\u1ea3<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>Nguy\u00ean t\u1eafc b\u1eaft bu\u1ed9c:<\/strong> c\u1ea3 b\u1ea3y t\u00e0i kho\u1ea3n tr\u00ean ph\u1ea3i <strong>m\u1edf chi ti\u1ebft theo t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng<\/strong>. Kh\u00f4ng c\u00f3 chi ti\u1ebft th\u00ec kh\u00f4ng l\u1eadp \u0111\u01b0\u1ee3c b\u1ea3ng tu\u1ed5i n\u1ee3 v\u00e0 kh\u00f4ng \u0111\u1ed1i chi\u1ebfu \u0111\u01b0\u1ee3c v\u1edbi kh\u00e1ch h\u00e0ng.<\/p>\n<p><strong>M\u1ed9t l\u01b0u \u00fd v\u1ec1 TK 131 v\u00e0 331:<\/strong> hai t\u00e0i kho\u1ea3n n\u00e0y c\u00f3 th\u1ec3 c\u00f3 s\u1ed1 d\u01b0 c\u1ea3 hai b\u00ean. M\u1ed9t kh\u00e1ch h\u00e0ng v\u1eeba n\u1ee3 ti\u1ec1n h\u00e0ng v\u1eeba \u1ee9ng tr\u01b0\u1edbc cho \u0111\u01a1n kh\u00e1c th\u00ec tr\u00ean s\u1ed5 chi ti\u1ebft c\u00f3 c\u1ea3 d\u01b0 N\u1ee3 v\u00e0 d\u01b0 C\u00f3. <strong>Kh\u00f4ng \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb<\/strong> hai chi\u1ec1u khi l\u00ean b\u00e1o c\u00e1o, ph\u1ea3i tr\u00ecnh b\u00e0y ri\u00eang.<\/p>\n<p>\u0110\u00e2y l\u00e0 l\u1ed7i l\u00e0m sai b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh m\u00e0 ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n t\u1ed1t s\u1ebd ch\u1eb7n t\u1ef1 \u0111\u1ed9ng.<\/p>\n<h2>B\u1ea3ng tu\u1ed5i n\u1ee3, c\u00f4ng c\u1ee5 s\u1ed1 m\u1ed9t c\u1ee7a ngh\u1ec1<\/h2>\n<p>Ph\u1ea7n n\u00e0y b\u1ea3n c\u0169 kh\u00f4ng c\u00f3.<\/p>\n<p>B\u1ea3ng tu\u1ed5i n\u1ee3 ph\u00e2n lo\u1ea1i c\u00e1c kho\u1ea3n ph\u1ea3i thu theo s\u1ed1 ng\u00e0y qu\u00e1 h\u1ea1n, \u0111\u1ec3 bi\u1ebft kho\u1ea3n n\u00e0o c\u1ea7n x\u1eed l\u00fd tr\u01b0\u1edbc.<\/p>\n<h3>V\u00ed d\u1ee5 b\u1ea3ng tu\u1ed5i n\u1ee3 ph\u1ea3i thu<\/h3>\n<p>S\u1ed1 d\u01b0 TK 131 t\u1ea1i 30\/9\/2026. \u0110\u01a1n v\u1ecb: tri\u1ec7u \u0111\u1ed3ng.<\/p>\n<table width=\"100%\">\n<thead>\n<tr>\n<td width=\"75\">Customer<\/td>\n<td width=\"75\">T\u1ed5ng n\u1ee3<\/td>\n<td width=\"75\">Trong h\u1ea1n<\/td>\n<td width=\"75\">Qu\u00e1 h\u1ea1n 1-30 ng\u00e0y<\/td>\n<td width=\"75\">31-60 ng\u00e0y<\/td>\n<td width=\"75\">61-90 ng\u00e0y<\/td>\n<td width=\"75\">Tr\u00ean 90 ng\u00e0y<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td width=\"75\">C\u00f4ng ty A<\/td>\n<td width=\"75\">850<\/td>\n<td width=\"75\">850<\/td>\n<td width=\"75\"><\/td>\n<td width=\"75\"><\/td>\n<td width=\"75\"><\/td>\n<td width=\"75\"><\/td>\n<\/tr>\n<tr>\n<td width=\"75\">C\u00f4ng ty B<\/td>\n<td width=\"75\">620<\/td>\n<td width=\"75\">400<\/td>\n<td width=\"75\">220<\/td>\n<td width=\"75\"><\/td>\n<td width=\"75\"><\/td>\n<td width=\"75\"><\/td>\n<\/tr>\n<tr>\n<td width=\"75\">C\u00f4ng ty C<\/td>\n<td width=\"75\">480<\/td>\n<td width=\"75\"><\/td>\n<td width=\"75\">180<\/td>\n<td width=\"75\">300<\/td>\n<td width=\"75\"><\/td>\n<td width=\"75\"><\/td>\n<\/tr>\n<tr>\n<td width=\"75\">C\u00f4ng ty D<\/td>\n<td width=\"75\">350<\/td>\n<td width=\"75\"><\/td>\n<td width=\"75\"><\/td>\n<td width=\"75\">120<\/td>\n<td width=\"75\">230<\/td>\n<td width=\"75\"><\/td>\n<\/tr>\n<tr>\n<td width=\"75\">C\u00f4ng ty E<\/td>\n<td width=\"75\">210<\/td>\n<td width=\"75\"><\/td>\n<td width=\"75\"><\/td>\n<td width=\"75\"><\/td>\n<td width=\"75\"><\/td>\n<td width=\"75\">210<\/td>\n<\/tr>\n<tr>\n<td width=\"75\">C\u00f4ng ty F<\/td>\n<td width=\"75\">90<\/td>\n<td width=\"75\"><\/td>\n<td width=\"75\"><\/td>\n<td width=\"75\"><\/td>\n<td width=\"75\"><\/td>\n<td width=\"75\">90<\/td>\n<\/tr>\n<tr>\n<td width=\"75\"><strong>C\u1ed9ng<\/strong><\/td>\n<td width=\"75\"><strong>2.600<\/strong><\/td>\n<td width=\"75\"><strong>1.250<\/strong><\/td>\n<td width=\"75\"><strong>400<\/strong><\/td>\n<td width=\"75\"><strong>420<\/strong><\/td>\n<td width=\"75\"><strong>230<\/strong><\/td>\n<td width=\"75\"><strong>300<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"75\"><strong>T\u1ef7 tr\u1ecdng<\/strong><\/td>\n<td width=\"75\"><strong>100%<\/strong><\/td>\n<td width=\"75\"><strong>48,1%<\/strong><\/td>\n<td width=\"75\"><strong>15,4%<\/strong><\/td>\n<td width=\"75\"><strong>16,2%<\/strong><\/td>\n<td width=\"75\"><strong>8,8%<\/strong><\/td>\n<td width=\"75\"><strong>11,5%<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>Ki\u1ec3m tra theo h\u00e0ng:<\/strong> 850 + 620 + 480 + 350 + 210 + 90 = 2.600. Kh\u1edbp.<\/p>\n<p><strong>Ki\u1ec3m tra theo c\u1ed9t:<\/strong> 1.250 + 400 + 420 + 230 + 300 = 2.600. Kh\u1edbp.<\/p>\n<p><strong>Ki\u1ec3m tra t\u1ef7 tr\u1ecdng:<\/strong> 1.250 chia 2.600 b\u1eb1ng 48,1%. 300 chia 2.600 b\u1eb1ng 11,5%. Kh\u1edbp.<\/p>\n<h3>C\u00e1ch \u0111\u1ecdc b\u1ea3ng n\u00e0y<\/h3>\n<p><strong>Ch\u1ec9 48,1% n\u1ee3 c\u00f2n trong h\u1ea1n.<\/strong> Ngh\u0129a l\u00e0 h\u01a1n m\u1ed9t n\u1eeda s\u1ed1 ph\u1ea3i thu \u0111\u00e3 qu\u00e1 h\u1ea1n. \u0110\u00e2y l\u00e0 m\u1ee9c \u0111\u00e1ng lo v\u1edbi ph\u1ea7n l\u1edbn ng\u00e0nh.<\/p>\n<p><strong>300 tri\u1ec7u qu\u00e1 h\u1ea1n tr\u00ean 90 ng\u00e0y, chi\u1ebfm 11,5%.<\/strong> \u0110\u00e2y l\u00e0 nh\u00f3m c\u1ea7n \u0111\u00e1nh gi\u00e1 kh\u1ea3 n\u0103ng thu h\u1ed3i v\u00e0 c\u00f3 th\u1ec3 ph\u1ea3i tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng.<\/p>\n<p><strong>C\u00f4ng ty E v\u00e0 F c\u00f3 100% s\u1ed1 n\u1ee3 qu\u00e1 h\u1ea1n tr\u00ean 90 ng\u00e0y.<\/strong> Hai kh\u00e1ch n\u00e0y c\u1ea7n d\u1eebng c\u1ea5p t\u00edn d\u1ee5ng, kh\u00f4ng ch\u1ec9 \u0111\u00f2i n\u1ee3.<\/p>\n<p><strong>C\u00f4ng ty C c\u00f3 300 tri\u1ec7u \u1edf nh\u00f3m 31-60 ng\u00e0y.<\/strong> \u0110\u00e2y l\u00e0 nh\u00f3m c\u00f2n thu \u0111\u01b0\u1ee3c n\u1ebfu x\u1eed l\u00fd ngay, nh\u01b0ng s\u1ebd tr\u00f4i sang nh\u00f3m n\u1eb7ng h\u01a1n n\u1ebfu \u0111\u1ec3 th\u00eam m\u1ed9t th\u00e1ng.<\/p>\n<p><strong>Nguy\u00ean t\u1eafc d\u00f9ng b\u1ea3ng:<\/strong> x\u1eed l\u00fd t\u1eeb ph\u1ea3i sang tr\u00e1i. Nh\u00f3m tr\u00ean 90 ng\u00e0y c\u1ea7n quy\u1ebft \u0111\u1ecbnh d\u1ee9t kho\u00e1t, nh\u00f3m 31-60 ng\u00e0y l\u00e0 nh\u00f3m c\u00f2n c\u1ee9u \u0111\u01b0\u1ee3c v\u00e0 \u0111\u00e1ng b\u1ecf c\u00f4ng nh\u1ea5t.<\/p>\n<h3>T\u1ea7n su\u1ea5t l\u1eadp<\/h3>\n<p>B\u1ea3ng tu\u1ed5i n\u1ee3 n\u00ean l\u1eadp <strong>h\u1eb1ng tu\u1ea7n<\/strong>, kh\u00f4ng ph\u1ea3i h\u1eb1ng th\u00e1ng. M\u1ed9t tu\u1ea7n l\u00e0 kho\u1ea3ng th\u1eddi gian \u0111\u1ee7 \u0111\u1ec3 m\u1ed9t kho\u1ea3n n\u1ee3 chuy\u1ec3n nh\u00f3m, v\u00e0 c\u0169ng \u0111\u1ee7 ng\u1eafn \u0111\u1ec3 c\u00f2n k\u1ecbp g\u1ecdi kh\u00e1ch.<\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-25858\" src=\"https:\/\/arito.vn\/wp-content\/uploads\/2024\/08\/Screenshot-2024-08-30-at-23.28.05.webp\" alt=\"\" width=\"1516\" height=\"852\" srcset=\"https:\/\/arito.vn\/wp-content\/uploads\/2024\/08\/Screenshot-2024-08-30-at-23.28.05.webp 1516w, https:\/\/arito.vn\/wp-content\/uploads\/2024\/08\/Screenshot-2024-08-30-at-23.28.05-18x10.webp 18w\" sizes=\"(max-width: 1516px) 100vw, 1516px\" \/><\/p>\n<h2>S\u1ed1 ng\u00e0y thu ti\u1ec1n b\u00ecnh qu\u00e2n<\/h2>\n<p>Ch\u1ec9 s\u1ed1 cho bi\u1ebft trung b\u00ecnh bao l\u00e2u ti\u1ec1n v\u1ec1 sau khi b\u00e1n h\u00e0ng.<\/p>\n<p><strong>C\u00f4ng th\u1ee9c:<\/strong> Ph\u1ea3i thu b\u00ecnh qu\u00e2n chia doanh thu, nh\u00e2n 365.<\/p>\n<h3>V\u00ed d\u1ee5<\/h3>\n<table>\n<thead>\n<tr>\n<td>Ch\u1ec9 ti\u00eau<\/td>\n<td>N\u0103m 2025<\/td>\n<td>N\u0103m 2026<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Doanh thu<\/td>\n<td>26.000 tri\u1ec7u<\/td>\n<td>31.200 tri\u1ec7u<\/td>\n<\/tr>\n<tr>\n<td>Ph\u1ea3i thu b\u00ecnh qu\u00e2n<\/td>\n<td>2.000 tri\u1ec7u<\/td>\n<td>2.600 tri\u1ec7u<\/td>\n<\/tr>\n<tr>\n<td><strong>S\u1ed1 ng\u00e0y thu ti\u1ec1n<\/strong><\/td>\n<td><strong>28,1 ng\u00e0y<\/strong><\/td>\n<td><strong>30,4 ng\u00e0y<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>Ki\u1ec3m tra 2025:<\/strong> 2.000 chia 26.000 b\u1eb1ng 0,0769. Nh\u00e2n 365 b\u1eb1ng 28,1 ng\u00e0y.<\/p>\n<p><strong>Ki\u1ec3m tra 2026:<\/strong> 2.600 chia 31.200 b\u1eb1ng 0,0833. Nh\u00e2n 365 b\u1eb1ng 30,4 ng\u00e0y.<\/p>\n<h3>C\u00e1ch \u0111\u1ecdc<\/h3>\n<p>Doanh thu t\u0103ng 20%, ph\u1ea3i thu t\u0103ng 30%, n\u00ean s\u1ed1 ng\u00e0y thu ti\u1ec1n t\u0103ng t\u1eeb 28,1 l\u00ean 30,4 ng\u00e0y, t\u1ee9c ch\u1eadm th\u00eam <strong>2,3 ng\u00e0y<\/strong>.<\/p>\n<p><strong>Quy ra ti\u1ec1n:<\/strong> 2,3 ng\u00e0y nh\u00e2n doanh thu b\u00ecnh qu\u00e2n m\u1ed9t ng\u00e0y l\u00e0 31.200 chia 365, b\u1eb1ng 85,5 tri\u1ec7u m\u1ed9t ng\u00e0y. V\u1eady vi\u1ec7c ch\u1eadm 2,3 ng\u00e0y t\u01b0\u01a1ng \u0111\u01b0\u01a1ng <strong>197 tri\u1ec7u \u0111\u1ed3ng<\/strong> v\u1ed1n b\u1ecb gi\u1eef l\u1ea1i \u1edf kh\u00e1ch h\u00e0ng.<\/p>\n<p><strong>Ki\u1ec3m tra:<\/strong> 31.200 chia 365 b\u1eb1ng 85,5. Nh\u00e2n 2,3 b\u1eb1ng 196,6, l\u00e0m tr\u00f2n 197 tri\u1ec7u.<\/p>\n<p>\u0110\u00e2y l\u00e0 c\u00e1ch tr\u00ecnh b\u00e0y \u0111\u1ec3 ban gi\u00e1m \u0111\u1ed1c hi\u1ec3u: kh\u00f4ng n\u00f3i \u201cs\u1ed1 ng\u00e0y thu ti\u1ec1n t\u0103ng 2,3 ng\u00e0y\u201d, m\u00e0 n\u00f3i \u201cch\u00fang ta \u0111ang cho kh\u00e1ch vay th\u00eam 197 tri\u1ec7u kh\u00f4ng l\u00e3i\u201d.<\/p>\n<p><strong>So s\u00e1nh v\u1edbi \u0111i\u1ec1u kho\u1ea3n h\u1ee3p \u0111\u1ed3ng:<\/strong> n\u1ebfu h\u1ee3p \u0111\u1ed3ng cho n\u1ee3 30 ng\u00e0y m\u00e0 th\u1ef1c t\u1ebf thu 30,4 ng\u00e0y th\u00ec g\u1ea7n \u0111\u00fang. N\u1ebfu h\u1ee3p \u0111\u1ed3ng 15 ng\u00e0y m\u00e0 th\u1ef1c t\u1ebf 30,4 ng\u00e0y th\u00ec vi\u1ec7c thu n\u1ee3 \u0111ang c\u00f3 v\u1ea5n \u0111\u1ec1, kh\u00f4ng ph\u1ea3i ch\u00ednh s\u00e1ch b\u00e1n h\u00e0ng.<\/p>\n<h2>Tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng ph\u1ea3i thu kh\u00f3 \u0111\u00f2i<\/h2>\n<p>\u0110\u00e2y l\u00e0 ph\u1ea7n b\u1ea3n c\u0169 kh\u00f4ng c\u00f3, v\u00e0 c\u0169ng l\u00e0 ch\u1ed7 nhi\u1ec1u b\u00e0i vi\u1ebft tr\u00ean m\u1ea1ng nh\u1eadp nh\u00e8m.<\/p>\n<h3>Hai b\u1ed9 t\u1ef7 l\u1ec7 cho hai nh\u00f3m n\u1ee3 kh\u00e1c nhau<\/h3>\n<p>Theo <strong>Th\u00f4ng t\u01b0 48\/2019\/TT-BTC<\/strong>, c\u00f3 hai b\u1ed9 t\u1ef7 l\u1ec7 \u00e1p d\u1ee5ng cho hai nh\u00f3m n\u1ee3 kh\u00e1c nhau. D\u00f9ng l\u1eabn hai b\u1ed9 n\u00e0y l\u00e0 l\u1ed7i ph\u1ed5 bi\u1ebfn.<\/p>\n<p><strong>Nh\u00f3m 1, n\u1ee3 ph\u1ea3i thu th\u00f4ng th\u01b0\u1eddng:<\/strong><\/p>\n<table width=\"100%\">\n<thead>\n<tr>\n<td width=\"264\">Th\u1eddi gian qu\u00e1 h\u1ea1n<\/td>\n<td width=\"264\">T\u1ef7 l\u1ec7 tr\u00edch l\u1eadp<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td width=\"264\">T\u1eeb 6 th\u00e1ng \u0111\u1ebfn d\u01b0\u1edbi 1 n\u0103m<\/td>\n<td width=\"264\"><em>(ng\u01b0\u1eddi duy\u1ec7t b\u00e0i x\u00e1c nh\u1eadn theo \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 48\/2019)<\/em><\/td>\n<\/tr>\n<tr>\n<td width=\"264\">T\u1eeb 1 n\u0103m \u0111\u1ebfn d\u01b0\u1edbi 2 n\u0103m<\/td>\n<td width=\"264\"><em>(x\u00e1c nh\u1eadn)<\/em><\/td>\n<\/tr>\n<tr>\n<td width=\"264\">T\u1eeb 2 n\u0103m \u0111\u1ebfn d\u01b0\u1edbi 3 n\u0103m<\/td>\n<td width=\"264\"><em>(x\u00e1c nh\u1eadn)<\/em><\/td>\n<\/tr>\n<tr>\n<td width=\"264\">T\u1eeb 3 n\u0103m tr\u1edf l\u00ean<\/td>\n<td width=\"264\"><em>(x\u00e1c nh\u1eadn)<\/em><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>Nh\u00f3m 2, nh\u00f3m c\u00f3 quy \u0111\u1ecbnh ri\u00eang<\/strong>: n\u1ee3 ph\u1ea3i thu c\u01b0\u1edbc d\u1ecbch v\u1ee5 vi\u1ec5n th\u00f4ng, c\u00f4ng ngh\u1ec7 th\u00f4ng tin, truy\u1ec1n h\u00ecnh tr\u1ea3 sau, v\u00e0 n\u1ee3 ph\u1ea3i thu do b\u00e1n l\u1ebb h\u00e0ng h\u00f3a tr\u1ea3 ch\u1eadm ho\u1eb7c tr\u1ea3 g\u00f3p c\u1ee7a c\u00e1 nh\u00e2n:<\/p>\n<table>\n<thead>\n<tr>\n<td>Th\u1eddi gian qu\u00e1 h\u1ea1n<\/td>\n<td>T\u1ef7 l\u1ec7 tr\u00edch l\u1eadp<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>T\u1eeb 3 th\u00e1ng \u0111\u1ebfn d\u01b0\u1edbi 6 th\u00e1ng<\/td>\n<td><strong>30%<\/strong><\/td>\n<\/tr>\n<tr>\n<td>T\u1eeb 6 th\u00e1ng \u0111\u1ebfn d\u01b0\u1edbi 9 th\u00e1ng<\/td>\n<td><strong>50%<\/strong><\/td>\n<\/tr>\n<tr>\n<td>T\u1eeb 9 th\u00e1ng \u0111\u1ebfn d\u01b0\u1edbi 12 th\u00e1ng<\/td>\n<td><strong>70%<\/strong><\/td>\n<\/tr>\n<tr>\n<td>T\u1eeb 12 th\u00e1ng tr\u1edf l\u00ean<\/td>\n<td><strong>100%<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>\u0110i\u1ec3m kh\u00e1c bi\u1ec7t quan tr\u1ecdng:<\/strong> nh\u00f3m 2 c\u00f3 <strong>m\u1ed1c th\u1eddi gian ng\u1eafn h\u01a1n nhi\u1ec1u<\/strong>. N\u1ee3 th\u00f4ng th\u01b0\u1eddng ph\u1ea3i qu\u00e1 h\u1ea1n 6 th\u00e1ng m\u1edbi b\u1eaft \u0111\u1ea7u tr\u00edch l\u1eadp, nh\u00f3m 2 ch\u1ec9 c\u1ea7n 3 th\u00e1ng.<\/p>\n<p><strong>Ng\u01b0\u1eddi duy\u1ec7t b\u00e0i c\u1ea7n \u0111i\u1ec1n b\u1ea3ng nh\u00f3m 1<\/strong> sau khi \u0111\u1ed1i chi\u1ebfu \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 48\/2019\/TT-BTC, v\u00e0 <strong>x\u00e1c nh\u1eadn Th\u00f4ng t\u01b0 48\/2019 c\u00f2n hi\u1ec7u l\u1ef1c<\/strong> t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u0103ng. T\u00f4i \u0111\u1ec3 tr\u1ed1ng nh\u00f3m 1 thay v\u00ec ch\u00e9p s\u1ed1 t\u1eeb ngu\u1ed3n th\u1ee9 c\u1ea5p, v\u00ec khi tra c\u1ee9u t\u00f4i th\u1ea5y nhi\u1ec1u b\u00e0i l\u1ea5y t\u1ef7 l\u1ec7 c\u1ee7a nh\u00f3m 2 r\u1ed3i \u00e1p cho n\u1ee3 th\u00f4ng th\u01b0\u1eddng.<\/p>\n<h3>\u0110i\u1ec1u ki\u1ec7n \u0111\u1ec3 \u0111\u01b0\u1ee3c tr\u00edch l\u1eadp<\/h3>\n<table width=\"100%\">\n<thead>\n<tr>\n<td width=\"264\">\u0110i\u1ec1u ki\u1ec7n<\/td>\n<td width=\"264\">Content<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td width=\"264\">C\u00f3 ch\u1ee9ng t\u1eeb g\u1ed1c<\/td>\n<td width=\"264\">H\u1ee3p \u0111\u1ed3ng, h\u00f3a \u0111\u01a1n, bi\u00ean b\u1ea3n \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3 ho\u1eb7c gi\u1ea5y nh\u1eadn n\u1ee3<\/td>\n<\/tr>\n<tr>\n<td width=\"264\">N\u1ee3 \u0111\u00e3 qu\u00e1 h\u1ea1n thanh to\u00e1n<\/td>\n<td width=\"264\">Theo th\u1eddi h\u1ea1n ghi trong h\u1ee3p \u0111\u1ed3ng<\/td>\n<\/tr>\n<tr>\n<td width=\"264\">Ho\u1eb7c n\u1ee3 ch\u01b0a qu\u00e1 h\u1ea1n nh\u01b0ng con n\u1ee3 \u0111\u00e3 m\u1ea5t kh\u1ea3 n\u0103ng thanh to\u00e1n<\/td>\n<td width=\"264\">V\u00ed d\u1ee5 \u0111\u00e3 gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n, \u0111ang b\u1ecb truy t\u1ed1<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Kh\u00f4ng \u0111\u1ee7 ch\u1ee9ng t\u1eeb th\u00ec kho\u1ea3n tr\u00edch l\u1eadp <strong>kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/strong>, d\u00f9 v\u1ec1 k\u1ebf to\u00e1n v\u1eabn ghi nh\u1eadn. \u0110\u00e2y l\u00e0 ch\u1ed7 c\u1ea7n t\u00e1ch theo d\u00f5i.<\/p>\n<h3>H\u1ea1ch to\u00e1n<\/h3>\n<table width=\"100%\">\n<thead>\n<tr>\n<td width=\"176\">Nghi\u1ec7p v\u1ee5<\/td>\n<td width=\"176\">N\u1ee3<\/td>\n<td width=\"176\">C\u00f3<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td width=\"176\">Tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng<\/td>\n<td width=\"176\">642 Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p<\/td>\n<td width=\"176\">T\u00e0i kho\u1ea3n d\u1ef1 ph\u00f2ng ph\u1ea3i thu kh\u00f3 \u0111\u00f2i<\/td>\n<\/tr>\n<tr>\n<td width=\"176\">Ho\u00e0n nh\u1eadp khi thu \u0111\u01b0\u1ee3c n\u1ee3<\/td>\n<td width=\"176\">T\u00e0i kho\u1ea3n d\u1ef1 ph\u00f2ng ph\u1ea3i thu kh\u00f3 \u0111\u00f2i<\/td>\n<td width=\"176\">642<\/td>\n<\/tr>\n<tr>\n<td width=\"176\">X\u00f3a n\u1ee3 kh\u00f4ng thu h\u1ed3i \u0111\u01b0\u1ee3c<\/td>\n<td width=\"176\">T\u00e0i kho\u1ea3n d\u1ef1 ph\u00f2ng, ph\u1ea7n \u0111\u00e3 tr\u00edch; 642 ph\u1ea7n ch\u01b0a tr\u00edch<\/td>\n<td width=\"176\">131, 138<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>S\u1ed1 hi\u1ec7u t\u00e0i kho\u1ea3n c\u1ea5p 2 c\u1ee7a nh\u00f3m d\u1ef1 ph\u00f2ng c\u1ea7n \u0111\u1ed1i chi\u1ebfu h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n t\u1ea1i <strong>Th\u00f4ng t\u01b0 99\/2025<\/strong>.<\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-25857\" src=\"https:\/\/arito.vn\/wp-content\/uploads\/2024\/08\/Screenshot-2024-08-30-at-23.27.24.webp\" alt=\"\" width=\"1514\" height=\"854\" srcset=\"https:\/\/arito.vn\/wp-content\/uploads\/2024\/08\/Screenshot-2024-08-30-at-23.27.24.webp 1514w, https:\/\/arito.vn\/wp-content\/uploads\/2024\/08\/Screenshot-2024-08-30-at-23.27.24-18x10.webp 18w\" sizes=\"(max-width: 1514px) 100vw, 1514px\" \/><\/p>\n<h2>Quy tr\u00ecnh thu h\u1ed3i n\u1ee3 theo b\u1eadc<\/h2>\n<table width=\"100%\">\n<thead>\n<tr>\n<td width=\"132\">B\u1eadc<\/td>\n<td width=\"132\">Th\u1eddi \u0111i\u1ec3m<\/td>\n<td width=\"132\">Vi\u1ec7c l\u00e0m<\/td>\n<td width=\"132\">Ai l\u00e0m<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td width=\"132\">1<\/td>\n<td width=\"132\">Tr\u01b0\u1edbc h\u1ea1n 5 ng\u00e0y<\/td>\n<td width=\"132\">G\u1eedi th\u00f4ng b\u00e1o nh\u1eafc h\u1ea1n k\u00e8m b\u1ea3ng \u0111\u1ed1i chi\u1ebfu<\/td>\n<td width=\"132\">K\u1ebf to\u00e1n c\u00f4ng n\u1ee3<\/td>\n<\/tr>\n<tr>\n<td width=\"132\">2<\/td>\n<td width=\"132\">Qu\u00e1 h\u1ea1n 1-15 ng\u00e0y<\/td>\n<td width=\"132\">G\u1ecdi \u0111i\u1ec7n x\u00e1c nh\u1eadn, h\u1ecfi l\u00fd do v\u00e0 cam k\u1ebft ng\u00e0y tr\u1ea3<\/td>\n<td width=\"132\">K\u1ebf to\u00e1n c\u00f4ng n\u1ee3<\/td>\n<\/tr>\n<tr>\n<td width=\"132\">3<\/td>\n<td width=\"132\">Qu\u00e1 h\u1ea1n 16-30 ng\u00e0y<\/td>\n<td width=\"132\">G\u1eedi c\u00f4ng v\u0103n nh\u1eafc n\u1ee3 ch\u00ednh th\u1ee9c, <strong>t\u1ea1m d\u1eebng c\u1ea5p t\u00edn d\u1ee5ng m\u1edbi<\/strong><\/td>\n<td width=\"132\">K\u1ebf to\u00e1n c\u00f4ng n\u1ee3 v\u00e0 kinh doanh<\/td>\n<\/tr>\n<tr>\n<td width=\"132\">4<\/td>\n<td width=\"132\">Qu\u00e1 h\u1ea1n 31-60 ng\u00e0y<\/td>\n<td width=\"132\">L\u00e0m vi\u1ec7c tr\u1ef1c ti\u1ebfp, \u0111\u00e0m ph\u00e1n l\u1ecbch tr\u1ea3 n\u1ee3 c\u00f3 v\u0103n b\u1ea3n<\/td>\n<td width=\"132\">Tr\u01b0\u1edfng b\u1ed9 ph\u1eadn<\/td>\n<\/tr>\n<tr>\n<td width=\"132\">5<\/td>\n<td width=\"132\">Qu\u00e1 h\u1ea1n 61-90 ng\u00e0y<\/td>\n<td width=\"132\">G\u1eedi th\u00f4ng b\u00e1o cu\u1ed1i c\u00f9ng, chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1<\/td>\n<td width=\"132\">Ban gi\u00e1m \u0111\u1ed1c<\/td>\n<\/tr>\n<tr>\n<td width=\"132\">6<\/td>\n<td width=\"132\">Qu\u00e1 h\u1ea1n tr\u00ean 90 ng\u00e0y<\/td>\n<td width=\"132\">Xem x\u00e9t bi\u1ec7n ph\u00e1p ph\u00e1p l\u00fd, \u0111\u1ed3ng th\u1eddi <strong>\u0111\u00e1nh gi\u00e1 tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng<\/strong><\/td>\n<td width=\"132\">Ban gi\u00e1m \u0111\u1ed1c<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>B\u1eadc 3 l\u00e0 b\u1eadc quan tr\u1ecdng nh\u1ea5t v\u00e0 hay b\u1ecb b\u1ecf qua nh\u1ea5t.<\/strong> T\u1ea1m d\u1eebng c\u1ea5p t\u00edn d\u1ee5ng khi kh\u00e1ch \u0111\u00e3 qu\u00e1 h\u1ea1n 16 ng\u00e0y l\u00e0 bi\u1ec7n ph\u00e1p hi\u1ec7u qu\u1ea3 h\u01a1n m\u1ecdi c\u00f4ng v\u0103n nh\u1eafc n\u1ee3. Nh\u01b0ng n\u00f3 c\u1ea7n b\u1ed9 ph\u1eadn kinh doanh \u0111\u1ed3ng thu\u1eadn, n\u00ean ph\u1ea3i l\u00e0 quy ch\u1ebf c\u1ee7a doanh nghi\u1ec7p ch\u1ee9 kh\u00f4ng ph\u1ea3i quy\u1ebft \u0111\u1ecbnh c\u1ee7a k\u1ebf to\u00e1n.<\/p>\n<h2>\u0110\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3 \u0111\u1ecbnh k\u1ef3<\/h2>\n<table width=\"100%\">\n<thead>\n<tr>\n<td width=\"176\">Vi\u1ec7c<\/td>\n<td width=\"176\">T\u1ea7n su\u1ea5t<\/td>\n<td width=\"176\">V\u1edbi ai<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td width=\"176\">G\u1eedi b\u1ea3ng \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3 v\u00e0 l\u1ea5y x\u00e1c nh\u1eadn b\u1eb1ng v\u0103n b\u1ea3n<\/td>\n<td width=\"176\">H\u1eb1ng qu\u00fd<\/td>\n<td width=\"176\">Kh\u00e1ch h\u00e0ng v\u00e0 nh\u00e0 cung c\u1ea5p l\u1edbn<\/td>\n<\/tr>\n<tr>\n<td width=\"176\">\u0110\u1ed1i chi\u1ebfu s\u1ed1 d\u01b0 s\u1ed5 chi ti\u1ebft v\u1edbi s\u1ed5 t\u1ed5ng h\u1ee3p<\/td>\n<td width=\"176\">H\u1eb1ng th\u00e1ng<\/td>\n<td width=\"176\">N\u1ed9i b\u1ed9, v\u1edbi k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p<\/td>\n<\/tr>\n<tr>\n<td width=\"176\">\u0110\u1ed1i chi\u1ebfu to\u00e0n b\u1ed9 c\u00f4ng n\u1ee3<\/td>\n<td width=\"176\">Cu\u1ed1i n\u0103m<\/td>\n<td width=\"176\">T\u1ea5t c\u1ea3 \u0111\u1ed1i t\u01b0\u1ee3ng<\/td>\n<\/tr>\n<tr>\n<td width=\"176\">R\u00e0 so\u00e1t t\u1ea1m \u1ee9ng ch\u01b0a ho\u00e0n<\/td>\n<td width=\"176\">H\u1eb1ng tu\u1ea7n<\/td>\n<td width=\"176\">N\u1ed9i b\u1ed9<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>Bi\u00ean b\u1ea3n \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3 c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a kh\u00e1ch h\u00e0ng l\u00e0 ch\u1ee9ng t\u1eeb quan tr\u1ecdng nh\u1ea5t<\/strong> c\u1ee7a ngh\u1ec1 n\u00e0y. N\u00f3 v\u1eeba l\u00e0 c\u0103n c\u1ee9 tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng, v\u1eeba l\u00e0 ch\u1ee9ng c\u1ee9 n\u1ebfu ph\u1ea3i ra ph\u00e1p l\u00fd, v\u1eeba l\u00e0 c\u01a1 s\u1edf \u0111\u1ec3 t\u00ednh l\u1ea1i th\u1eddi h\u1ea1n qu\u00e1 h\u1ea1n.<\/p>\n<p>Kho\u1ea3n t\u1ea1m \u1ee9ng tr\u00ean TK 141 t\u1ed3n \u0111\u1ecdng l\u00e2u ng\u00e0y l\u00e0 kho\u1ea3n c\u01a1 quan thu\u1ebf th\u01b0\u1eddng xem x\u00e9t k\u1ef9 khi thanh tra.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-25856\" src=\"https:\/\/arito.vn\/wp-content\/uploads\/2024\/08\/Screenshot-2024-08-30-at-23.26.38.webp\" alt=\"\" width=\"1518\" height=\"852\" srcset=\"https:\/\/arito.vn\/wp-content\/uploads\/2024\/08\/Screenshot-2024-08-30-at-23.26.38.webp 1518w, https:\/\/arito.vn\/wp-content\/uploads\/2024\/08\/Screenshot-2024-08-30-at-23.26.38-18x10.webp 18w\" sizes=\"(max-width: 1518px) 100vw, 1518px\" \/><\/p>\n<h2>N\u0103m l\u1ed7i th\u01b0\u1eddng g\u1eb7p<\/h2>\n<table width=\"100%\">\n<thead>\n<tr>\n<td width=\"264\">L\u1ed7i<\/td>\n<td width=\"264\">H\u1eadu qu\u1ea3<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td width=\"264\">B\u00f9 tr\u1eeb s\u1ed1 d\u01b0 N\u1ee3 v\u00e0 C\u00f3 c\u1ee7a c\u00f9ng m\u1ed9t \u0111\u1ed1i t\u01b0\u1ee3ng khi l\u00ean b\u00e1o c\u00e1o<\/td>\n<td width=\"264\">Sai b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh<\/td>\n<\/tr>\n<tr>\n<td width=\"264\">Kh\u00f4ng m\u1edf chi ti\u1ebft theo \u0111\u1ed1i t\u01b0\u1ee3ng<\/td>\n<td width=\"264\">Kh\u00f4ng l\u1eadp \u0111\u01b0\u1ee3c b\u1ea3ng tu\u1ed5i n\u1ee3, kh\u00f4ng \u0111\u1ed1i chi\u1ebfu \u0111\u01b0\u1ee3c<\/td>\n<\/tr>\n<tr>\n<td width=\"264\">L\u1eadp b\u1ea3ng tu\u1ed5i n\u1ee3 h\u1eb1ng th\u00e1ng thay v\u00ec h\u1eb1ng tu\u1ea7n<\/td>\n<td width=\"264\">N\u1ee3 chuy\u1ec3n nh\u00f3m m\u00e0 kh\u00f4ng k\u1ecbp x\u1eed l\u00fd<\/td>\n<\/tr>\n<tr>\n<td width=\"264\">D\u00f9ng t\u1ef7 l\u1ec7 d\u1ef1 ph\u00f2ng c\u1ee7a nh\u00f3m c\u00f3 quy \u0111\u1ecbnh ri\u00eang cho n\u1ee3 th\u00f4ng th\u01b0\u1eddng<\/td>\n<td width=\"264\">Tr\u00edch l\u1eadp sai, ph\u1ea7n ch\u00eanh kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf<\/td>\n<\/tr>\n<tr>\n<td width=\"264\">Tr\u00edch l\u1eadp m\u00e0 kh\u00f4ng c\u00f3 ch\u1ee9ng t\u1eeb g\u1ed1c v\u00e0 bi\u00ean b\u1ea3n \u0111\u1ed1i chi\u1ebfu<\/td>\n<td width=\"264\">Kho\u1ea3n tr\u00edch l\u1eadp kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>L\u1ed7i th\u1ee9 t\u01b0 l\u00e0 l\u1ed7i t\u00f4i th\u1ea5y nhi\u1ec1u nh\u1ea5t khi tra c\u1ee9u t\u00e0i li\u1ec7u v\u1ec1 ch\u1ee7 \u0111\u1ec1 n\u00e0y.<\/p>\n<h2>M\u1ee9c l\u01b0\u01a1ng tham kh\u1ea3o<\/h2>\n<table width=\"100%\">\n<thead>\n<tr>\n<td width=\"264\">Kinh nghi\u1ec7m<\/td>\n<td width=\"264\">M\u1ee9c tham kh\u1ea3o<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td width=\"264\">M\u1edbi v\u00e0o ngh\u1ec1, d\u01b0\u1edbi 2 n\u0103m<\/td>\n<td width=\"264\">8 \u0111\u1ebfn 12 tri\u1ec7u \u0111\u1ed3ng m\u1ed9t th\u00e1ng<\/td>\n<\/tr>\n<tr>\n<td width=\"264\">2 \u0111\u1ebfn 5 n\u0103m, qu\u1ea3n l\u00fd \u0111\u01b0\u1ee3c danh m\u1ee5c c\u00f4ng n\u1ee3 l\u1edbn<\/td>\n<td width=\"264\">12 \u0111\u1ebfn 18 tri\u1ec7u \u0111\u1ed3ng m\u1ed9t th\u00e1ng<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Y\u1ebfu t\u1ed1 t\u1ea1o ch\u00eanh l\u1ec7ch: s\u1ed1 l\u01b0\u1ee3ng \u0111\u1ed1i t\u01b0\u1ee3ng c\u00f4ng n\u1ee3 qu\u1ea3n l\u00fd \u0111\u01b0\u1ee3c, v\u00e0 vi\u1ec7c c\u00f3 t\u1ef1 l\u00e0m \u0111\u01b0\u1ee3c ph\u1ea7n \u0111\u00e1nh gi\u00e1 thu h\u1ed3i v\u00e0 tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng hay ch\u1ec9 ghi s\u1ed5.<\/p>\n<p>M\u1ee9c l\u01b0\u01a1ng mang t\u00ednh tham kh\u1ea3o, thay \u0111\u1ed5i theo \u0111\u1ecba b\u00e0n, ng\u00e0nh v\u00e0 quy m\u00f4 doanh nghi\u1ec7p.<\/p>\n<h2>Qu\u1ea3n l\u00fd c\u00f4ng n\u1ee3 tr\u00ean h\u1ec7 th\u1ed1ng Arito<\/h2>\n<p>Ba vi\u1ec7c trong b\u00e0i n\u00e0y kh\u00f3 l\u00e0m b\u1eb1ng b\u1ea3ng t\u00ednh khi s\u1ed1 \u0111\u1ed1i t\u01b0\u1ee3ng t\u0103ng: chi ti\u1ebft theo \u0111\u1ed1i t\u01b0\u1ee3ng, b\u1ea3ng tu\u1ed5i n\u1ee3 h\u1eb1ng tu\u1ea7n, v\u00e0 theo d\u00f5i h\u1ea1n thanh to\u00e1n theo h\u1ee3p \u0111\u1ed3ng.<\/p>\n<p><a href=\"https:\/\/arito.vn\/en\/\">Arito<\/a> x\u1eed l\u00fd:<\/p>\n<ul>\n<li>C\u00f4ng n\u1ee3 chi ti\u1ebft \u0111\u1ebfn t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng v\u00e0 t\u1eebng h\u00f3a \u0111\u01a1n, kh\u00f4ng ch\u1ec9 t\u1ed5ng s\u1ed1 d\u01b0 theo kh\u00e1ch<\/li>\n<li>B\u1ea3ng tu\u1ed5i n\u1ee3 sinh t\u1ef1 \u0111\u1ed9ng theo b\u1ea5t k\u1ef3 ng\u00e0y n\u00e0o, kh\u00f4ng ph\u1ea3i d\u1ef1ng l\u1ea1i b\u1eb1ng tay<\/li>\n<li>Ch\u1eb7n b\u00f9 tr\u1eeb s\u1ed1 d\u01b0 N\u1ee3 v\u00e0 C\u00f3 c\u1ee7a c\u00f9ng \u0111\u1ed1i t\u01b0\u1ee3ng khi l\u00ean b\u00e1o c\u00e1o<\/li>\n<li>C\u1ea3nh b\u00e1o theo b\u1eadc: s\u1eafp \u0111\u1ebfn h\u1ea1n, qu\u00e1 h\u1ea1n theo t\u1eebng m\u1ed1c, \u0111\u1ec1 xu\u1ea5t d\u1eebng c\u1ea5p t\u00edn d\u1ee5ng<\/li>\n<li>Theo d\u00f5i h\u00f3a \u0111\u01a1n t\u1eeb 5 tri\u1ec7u \u0111\u1ed3ng \u0111\u00e3 \u0111\u1ebfn h\u1ea1n thanh to\u00e1n m\u00e0 ch\u01b0a c\u00f3 ch\u1ee9ng t\u1eeb chuy\u1ec3n kho\u1ea3n<\/li>\n<li>H\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n theo Th\u00f4ng t\u01b0 99\/2025 \u00e1p d\u1ee5ng t\u1eeb 01\/01\/2026<\/li>\n<\/ul>\n<p>Xem <a href=\"https:\/\/arito.vn\/en\/phan-mem-ke-toan-erp-la-gi\/\">ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n ERP<\/a> or <a href=\"https:\/\/arito.vn\/en\/phan-mem-quan-ly-tai-chinh-doanh-nghiep-tot-nhat\/\">ph\u1ea7n m\u1ec1m qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh doanh nghi\u1ec7p<\/a>.<\/p>\n<h2>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p<\/h2>\n<h3><strong>K\u1ebf to\u00e1n c\u00f4ng n\u1ee3 l\u00e0 ai?<\/strong><\/h3>\n<p>L\u00e0 ng\u01b0\u1eddi theo d\u00f5i, \u0111\u1ed1i chi\u1ebfu v\u00e0 qu\u1ea3n l\u00fd c\u00e1c kho\u1ea3n ph\u1ea3i thu v\u00e0 ph\u1ea3i tr\u1ea3 c\u1ee7a doanh nghi\u1ec7p, \u0111\u1ed3ng th\u1eddi \u0111\u00e1nh gi\u00e1 kh\u1ea3 n\u0103ng thu h\u1ed3i \u0111\u1ec3 \u0111\u1ec1 xu\u1ea5t tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng.<\/p>\n<h3><strong>K\u1ebf to\u00e1n c\u00f4ng n\u1ee3 theo d\u00f5i nh\u1eefng t\u00e0i kho\u1ea3n n\u00e0o?<\/strong><\/h3>\n<p>Ph\u1ea3i thu g\u1ed3m TK 131, 136, 138, 141. Ph\u1ea3i tr\u1ea3 g\u1ed3m TK 331, 336, 338. T\u1ea5t c\u1ea3 ph\u1ea3i m\u1edf chi ti\u1ebft theo t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng.<\/p>\n<h3><strong>B\u1ea3ng tu\u1ed5i n\u1ee3 l\u00e0 g\u00ec?<\/strong><\/h3>\n<p>L\u00e0 b\u1ea3ng ph\u00e2n lo\u1ea1i c\u00e1c kho\u1ea3n ph\u1ea3i thu theo s\u1ed1 ng\u00e0y qu\u00e1 h\u1ea1n, th\u01b0\u1eddng chia th\u00e0nh trong h\u1ea1n, qu\u00e1 h\u1ea1n 1-30 ng\u00e0y, 31-60 ng\u00e0y, 61-90 ng\u00e0y v\u00e0 tr\u00ean 90 ng\u00e0y, \u0111\u1ec3 bi\u1ebft kho\u1ea3n n\u00e0o c\u1ea7n x\u1eed l\u00fd tr\u01b0\u1edbc.<\/p>\n<h3><strong>N\u00ean l\u1eadp b\u1ea3ng tu\u1ed5i n\u1ee3 bao l\u00e2u m\u1ed9t l\u1ea7n?<\/strong><\/h3>\n<p>H\u1eb1ng tu\u1ea7n. M\u1ed9t tu\u1ea7n \u0111\u1ee7 \u0111\u1ec3 m\u1ed9t kho\u1ea3n n\u1ee3 chuy\u1ec3n nh\u00f3m, v\u00e0 c\u0169ng \u0111\u1ee7 ng\u1eafn \u0111\u1ec3 c\u00f2n k\u1ecbp x\u1eed l\u00fd.<\/p>\n<h3><strong>T\u00ednh s\u1ed1 ng\u00e0y thu ti\u1ec1n b\u00ecnh qu\u00e2n th\u1ebf n\u00e0o?<\/strong><\/h3>\n<p>L\u1ea5y ph\u1ea3i thu b\u00ecnh qu\u00e2n chia doanh thu r\u1ed3i nh\u00e2n 365. Ch\u1ec9 s\u1ed1 n\u00e0y cho bi\u1ebft trung b\u00ecnh bao l\u00e2u ti\u1ec1n v\u1ec1 sau khi b\u00e1n h\u00e0ng, v\u00e0 n\u00ean so v\u1edbi th\u1eddi h\u1ea1n cho n\u1ee3 ghi trong h\u1ee3p \u0111\u1ed3ng.<\/p>\n<h3><strong>Khi n\u00e0o \u0111\u01b0\u1ee3c tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng ph\u1ea3i thu kh\u00f3 \u0111\u00f2i?<\/strong><\/h3>\n<p>Khi c\u00f3 ch\u1ee9ng t\u1eeb g\u1ed1c ch\u1ee9ng minh kho\u1ea3n n\u1ee3, n\u1ee3 \u0111\u00e3 qu\u00e1 h\u1ea1n thanh to\u00e1n, ho\u1eb7c n\u1ee3 ch\u01b0a qu\u00e1 h\u1ea1n nh\u01b0ng con n\u1ee3 \u0111\u00e3 m\u1ea5t kh\u1ea3 n\u0103ng thanh to\u00e1n. T\u1ef7 l\u1ec7 tr\u00edch l\u1eadp theo th\u1eddi gian qu\u00e1 h\u1ea1n, v\u00e0 c\u00f3 hai b\u1ed9 t\u1ef7 l\u1ec7 kh\u00e1c nhau cho hai nh\u00f3m n\u1ee3.<\/p>\n<h3><strong>C\u00f3 \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb ph\u1ea3i thu v\u00e0 ph\u1ea3i tr\u1ea3 c\u1ee7a c\u00f9ng m\u1ed9t kh\u00e1ch h\u00e0ng kh\u00f4ng?<\/strong><\/h3>\n<p>Kh\u00f4ng \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb khi l\u00ean b\u00e1o c\u00e1o. N\u1ebfu m\u1ed9t \u0111\u1ed1i t\u01b0\u1ee3ng c\u00f3 c\u1ea3 d\u01b0 N\u1ee3 v\u00e0 d\u01b0 C\u00f3 th\u00ec ph\u1ea3i tr\u00ecnh b\u00e0y ri\u00eang hai chi\u1ec1u.<\/p>\n<h2>T\u1ed5ng k\u1ebft<\/h2>\n<p>Ba \u0111i\u1ec1u ph\u00e2n bi\u1ec7t ng\u01b0\u1eddi l\u00e0m \u0111\u01b0\u1ee3c ngh\u1ec1 n\u00e0y v\u1edbi ng\u01b0\u1eddi ch\u1ec9 ghi s\u1ed5:<\/p>\n<p><strong>B\u1ea3ng tu\u1ed5i n\u1ee3 l\u1eadp h\u1eb1ng tu\u1ea7n, x\u1eed l\u00fd t\u1eeb nh\u00f3m n\u1eb7ng v\u1ec1 nh\u00f3m nh\u1eb9.<\/strong> Nh\u00f3m 31-60 ng\u00e0y l\u00e0 nh\u00f3m c\u00f2n c\u1ee9u \u0111\u01b0\u1ee3c v\u00e0 \u0111\u00e1ng b\u1ecf c\u00f4ng nh\u1ea5t.<\/p>\n<p><strong>Quy ch\u1ec9 s\u1ed1 ra ti\u1ec1n khi b\u00e1o c\u00e1o.<\/strong> Kh\u00f4ng n\u00f3i \u201cs\u1ed1 ng\u00e0y thu ti\u1ec1n t\u0103ng 2,3 ng\u00e0y\u201d, n\u00f3i \u201c\u0111ang cho kh\u00e1ch vay th\u00eam 197 tri\u1ec7u kh\u00f4ng l\u00e3i\u201d.<\/p>\n<p><strong>Bi\u1ebft c\u00f3 hai b\u1ed9 t\u1ef7 l\u1ec7 d\u1ef1 ph\u00f2ng v\u00e0 d\u00f9ng \u0111\u00fang b\u1ed9.<\/strong> \u0110\u00e2y l\u00e0 l\u1ed7i ph\u1ed5 bi\u1ebfn nh\u1ea5t trong ch\u1ee7 \u0111\u1ec1 n\u00e0y.<\/p>\n<p>N\u1ed9i dung mang t\u00ednh tham kh\u1ea3o, s\u1ed1 li\u1ec7u trong v\u00ed d\u1ee5 l\u00e0 gi\u1ea3 \u0111\u1ecbnh. T\u1ef7 l\u1ec7 tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng v\u00e0 hi\u1ec7u l\u1ef1c c\u1ee7a Th\u00f4ng t\u01b0 48\/2019 c\u1ea7n \u0111\u1ed1i chi\u1ebfu ch\u00ednh v\u0103n tr\u01b0\u1edbc khi \u00e1p d\u1ee5ng.<\/p>\n<p>B\u00e0i vi\u1ebft li\u00ean quan<\/p>\n<ul>\n<li><a href=\"https:\/\/arito.vn\/en\/ke-toan-tong-hop-la-gi\/\">K\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p l\u00e0 g\u00ec<\/a><\/li>\n<li><a href=\"https:\/\/arito.vn\/en\/he-thong-thong-tin-ke-toan-la-gi\/\">H\u1ec7 th\u1ed1ng th\u00f4ng tin k\u1ebf to\u00e1n l\u00e0 g\u00ec<\/a><\/li>\n<li><a href=\"https:\/\/arito.vn\/en\/phan-mem-ke-toan-erp-la-gi\/\">Ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n ERP l\u00e0 g\u00ec<\/a><\/li>\n<li><a href=\"https:\/\/arito.vn\/en\/phan-mem-quan-ly-tai-chinh-doanh-nghiep-tot-nhat\/\">Ph\u1ea7n m\u1ec1m qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh doanh nghi\u1ec7p<\/a><\/li>\n<li><a href=\"https:\/\/arito.vn\/en\/huong-dan-phan-tich-bao-cao-tai-chinh-doanh-nghiep-chinh-xac\/\">H\u01b0\u1edbng d\u1eabn ph\u00e2n t\u00edch b\u00e1o c\u00e1o t\u00e0i ch\u00ednh doanh nghi\u1ec7p<\/a><\/li>\n<\/ul>","protected":false},"excerpt":{"rendered":"<p>K\u1ebf to\u00e1n c\u00f4ng n\u1ee3 kh\u00f4ng ph\u1ea3i ng\u01b0\u1eddi ghi s\u1ed5 ph\u1ea3i thu ph\u1ea3i tr\u1ea3. \u0110\u00f3 l\u00e0 ph\u1ea7n vi\u1ec7c t\u1ed1i thi\u1ec3u. Ph\u1ea7n t\u1ea1o ra gi\u00e1 tr\u1ecb l\u00e0 tr\u1ea3 l\u1eddi \u0111\u01b0\u1ee3c hai c\u00e2u: kho\u1ea3n n\u00e0o s\u1eafp th\u00e0nh n\u1ee3 x\u1ea5u, v\u00e0 ti\u1ec1n v\u1ec1 ch\u1eadm h\u01a1n hay nhanh h\u01a1n k\u1ef3 tr\u01b0\u1edbc. B\u00e0i vi\u1ebft \u0111i qua b\u1ea3ng tu\u1ed5i n\u1ee3, ch\u1ec9 s\u1ed1 [&hellip;]<\/p>\n","protected":false},"author":9,"featured_media":13305,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-13304","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-trong-nganh"],"blocksy_meta":{"styles_descriptor":{"styles":{"desktop":"","tablet":"","mobile":""},"google_fonts":[],"version":8}},"_links":{"self":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/13304","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/users\/9"}],"replies":[{"embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/comments?post=13304"}],"version-history":[{"count":6,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/13304\/revisions"}],"predecessor-version":[{"id":25896,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/13304\/revisions\/25896"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/media\/13305"}],"wp:attachment":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/media?parent=13304"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/categories?post=13304"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/tags?post=13304"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}