{"id":14440,"date":"2024-10-13T18:46:52","date_gmt":"2024-10-13T11:46:52","guid":{"rendered":"https:\/\/arito.vn\/?p=14440"},"modified":"2025-06-16T16:32:56","modified_gmt":"2025-06-16T09:32:56","slug":"loi-nhuan-la-gi","status":"publish","type":"post","link":"https:\/\/arito.vn\/en\/loi-nhuan-la-gi\/","title":{"rendered":"What is the profit? Guide how to calculate profit for business"},"content":{"rendered":"

L\u1ee3i nhu\u1eadn<\/a><\/strong> l\u00e0 y\u1ebfu t\u1ed1 c\u1ed1t l\u00f5i v\u00e0 quan tr\u1ecdng b\u1eadc nh\u1ea5t trong ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a m\u1ed7i doanh nghi\u1ec7p. \u0110\u1ed1i v\u1edbi b\u1ea5t k\u1ef3 doanh nghi\u1ec7p n\u00e0o, vi\u1ec7c t\u1ea1o ra l\u1ee3i nhu\u1eadn kh\u00f4ng ch\u1ec9 gi\u00fap h\u1ecd duy tr\u00ec ho\u1ea1t \u0111\u1ed9ng m\u00e0 c\u00f2n g\u00f3p ph\u1ea7n m\u1edf r\u1ed9ng quy m\u00f4 v\u00e0 ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng. Tuy nhi\u00ean, l\u1ee3i nhu\u1eadn kh\u00f4ng ch\u1ec9 \u0111\u01a1n gi\u1ea3n l\u00e0 con s\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa doanh thu v\u00e0 chi ph\u00ed, m\u00e0 c\u00f2n l\u00e0 bi\u1ec3u hi\u1ec7n c\u1ee7a s\u1ef1 th\u00e0nh c\u00f4ng trong vi\u1ec7c qu\u1ea3n l\u00fd v\u00e0 t\u1ed1i \u01b0u h\u00f3a c\u00e1c ngu\u1ed3n l\u1ef1c. Trong b\u00e0i vi\u1ebft n\u00e0y, Arito<\/a><\/strong> v\u00e0 b\u1ea1n s\u1ebd c\u00f9ng t\u00ecm hi\u1ec3u k\u1ef9 h\u01a1n v\u1ec1 kh\u00e1i ni\u1ec7m l\u1ee3i nhu\u1eadn, c\u00e1c lo\u1ea1i l\u1ee3i nhu\u1eadn ph\u1ed5 bi\u1ebfn v\u00e0 c\u00e1ch t\u00ednh l\u1ee3i nhu\u1eadn \u0111\u1ec3 gi\u00fap doanh nghi\u1ec7p \u0111\u1ea1t \u0111\u01b0\u1ee3c hi\u1ec7u qu\u1ea3 kinh doanh cao nh\u1ea5t.<\/span><\/p>\n

L\u1ee3i nhu\u1eadn l\u00e0 g\u00ec?<\/b><\/h2>\n

L\u1ee3i nhu\u1eadn c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c hi\u1ec3u \u0111\u01a1n gi\u1ea3n l\u00e0 k\u1ebft qu\u1ea3 t\u00e0i ch\u00ednh cu\u1ed1i c\u00f9ng sau khi doanh thu \u0111\u00e3 \u0111\u01b0\u1ee3c thu v\u1ec1 v\u00e0 tr\u1eeb \u0111i c\u00e1c kho\u1ea3n chi ph\u00ed \u0111\u1ea7u t\u01b0, chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng, v\u00e0 c\u00e1c kho\u1ea3n ph\u00e1t sinh kh\u00e1c. \u0110\u00e2y ch\u00ednh l\u00e0 ph\u1ea7n ch\u00eanh l\u1ec7ch gi\u1eefa doanh thu v\u00e0 chi ph\u00ed c\u1ee7a m\u1ed9t doanh nghi\u1ec7p ho\u1eb7c c\u00e1 nh\u00e2n. L\u1ee3i nhu\u1eadn c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c bi\u1ec3u th\u1ecb d\u01b0\u1edbi nhi\u1ec1u h\u00ecnh th\u1ee9c nh\u01b0 s\u1ed1 ti\u1ec1n, ph\u1ea7n tr\u0103m ho\u1eb7c t\u1ef7 l\u1ec7.<\/span><\/p>\n

\"l\u1ee3i<\/p>\n

C\u00e1c lo\u1ea1i l\u1ee3i nhu\u1eadn hi\u1ec7n nay v\u00e0 c\u00e1ch t\u00ednh<\/b><\/h2>\n

C\u00f3 th\u1ec3 chia l\u1ee3i nhu\u1eadn th\u00e0nh c\u00e1c lo\u1ea1i ch\u00ednh sau:<\/span><\/p>\n

L\u1ee3i nhu\u1eadn r\u00f2ng:\u00a0<\/b><\/h3>\n

L\u00e0 l\u1ee3i nhu\u1eadn sau khi tr\u1eeb \u0111i t\u1ea5t c\u1ea3 c\u00e1c chi ph\u00ed li\u00ean quan \u0111\u1ebfn b\u00e1n h\u00e0ng, qu\u1ea3n l\u00fd, thu\u1ebf, v\u00e0 c\u00e1c chi ph\u00ed kh\u00e1c. C\u00f4ng th\u1ee9c t\u00ednh l\u1ee3i nhu\u1eadn r\u00f2ng l\u00e0:<\/span>
\n<\/span>L\u1ee3i nhu\u1eadn r\u00f2ng = T\u1ed5ng doanh thu – T\u1ed5ng chi ph\u00ed<\/b><\/p>\n

    \n
  • T\u1ed5ng doanh thu<\/b>: L\u00e0 to\u00e0n b\u1ed9 s\u1ed1 ti\u1ec1n doanh nghi\u1ec7p thu \u0111\u01b0\u1ee3c t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/span><\/li>\n
  • T\u1ed5ng chi ph\u00ed<\/b>: Bao g\u1ed3m to\u00e0n b\u1ed9 chi ph\u00ed m\u00e0 doanh nghi\u1ec7p ph\u1ea3i b\u1ecf ra \u0111\u1ec3 s\u1ea3n xu\u1ea5t ho\u1eb7c cung c\u1ea5p d\u1ecbch v\u1ee5.<\/span><\/li>\n<\/ul>\n

    L\u1ee3i nhu\u1eadn g\u1ed9p:\u00a0<\/b><\/h3>\n

    L\u00e0 l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc khi tr\u1eeb c\u00e1c chi ph\u00ed b\u00e1n h\u00e0ng v\u00e0 qu\u1ea3n l\u00fd. C\u00f4ng th\u1ee9c t\u00ednh l\u1ee3i nhu\u1eadn g\u1ed9p l\u00e0:<\/span>
    \n<\/span>L\u1ee3i nhu\u1eadn g\u1ed9p = T\u1ed5ng doanh thu – Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n<\/b><\/p>\n

    B\u1ea3n ch\u1ea5t c\u1ee7a l\u1ee3i nhu\u1eadn<\/b><\/h2>\n

    L\u1ee3i nhu\u1eadn<\/b> l\u00e0 m\u1ed9t kh\u00e1i ni\u1ec7m quan tr\u1ecdng trong ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t v\u00e0 kinh doanh. Theo Karl Marx, l\u1ee3i nhu\u1eadn ch\u00ednh l\u00e0 gi\u00e1 tr\u1ecb th\u1eb7ng d\u01b0 m\u00e0 nh\u00e0 t\u01b0 b\u1ea3n thu \u0111\u01b0\u1ee3c sau khi b\u00f9 \u0111\u1eafp chi ph\u00ed s\u1ea3n xu\u1ea5t, v\u00e0 \u0111\u00f3 l\u00e0 m\u1ee5c ti\u00eau c\u1ed1t l\u00f5i c\u1ee7a ho\u1ea1t \u0111\u1ed9ng kinh doanh trong n\u1ec1n kinh t\u1ebf th\u1ecb tr\u01b0\u1eddng. L\u1ee3i nhu\u1eadn kh\u00f4ng ch\u1ec9 \u0111\u01a1n thu\u1ea7n l\u00e0 ph\u1ea7n v\u01b0\u1ee3t tr\u1ed9i c\u1ee7a gi\u00e1 tr\u1ecb s\u1ea3n xu\u1ea5t so v\u1edbi chi ph\u00ed \u0111\u1ea7u t\u01b0, m\u00e0 c\u00f2n l\u00e0 ngu\u1ed3n \u0111\u1ed9ng l\u1ef1c th\u00fac \u0111\u1ea9y s\u1ef1 ph\u00e1t tri\u1ec3n v\u00e0 \u0111\u1ed5i m\u1edbi trong kinh doanh.<\/span><\/p>\n

    L\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c sinh ra t\u1eeb gi\u00e1 tr\u1ecb th\u1eb7ng d\u01b0, l\u00e0 th\u00e0nh qu\u1ea3 c\u1ee7a qu\u00e1 tr\u00ecnh lao \u0111\u1ed9ng v\u00e0 \u0111\u1ea7u t\u01b0 kinh doanh. Theo Karl Marx, l\u1ee3i nhu\u1eadn l\u00e0 bi\u1ec3u hi\u1ec7n c\u1ee7a gi\u00e1 tr\u1ecb th\u1eb7ng d\u01b0, t\u1ee9c l\u00e0 ph\u1ea7n gi\u00e1 tr\u1ecb m\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng t\u1ea1o ra v\u01b0\u1ee3t qu\u00e1 chi ph\u00ed lao \u0111\u1ed9ng c\u1ee7a h\u1ecd. \u0110\u1ed1i v\u1edbi nh\u00e0 t\u01b0 b\u1ea3n, l\u1ee3i nhu\u1eadn th\u01b0\u1eddng \u0111\u01b0\u1ee3c hi\u1ec3u l\u00e0 do t\u01b0 b\u1ea3n \u1ee9ng tr\u01b0\u1edbc sinh ra, nh\u01b0ng th\u1ef1c t\u1ebf, \u0111\u00f3 l\u00e0 k\u1ebft qu\u1ea3 c\u1ee7a vi\u1ec7c khai th\u00e1c gi\u00e1 tr\u1ecb th\u1eb7ng d\u01b0.<\/span><\/p>\n

    Nh\u00e0 kinh t\u1ebf h\u1ecdc Paul Samuelson \u0111\u1ecbnh ngh\u0129a l\u1ee3i nhu\u1eadn l\u00e0 ph\u1ea7n thu nh\u1eadp th\u1eb7ng d\u01b0, \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng hi\u1ec7u qu\u1ea3 gi\u1eefa t\u1ed5ng doanh thu tr\u1eeb \u0111i t\u1ed5ng chi ph\u00ed. L\u1ee3i nhu\u1eadn ph\u1ea3n \u00e1nh s\u1ef1 th\u00e0nh c\u00f4ng c\u1ee7a doanh nghi\u1ec7p trong vi\u1ec7c qu\u1ea3n l\u00fd r\u1ee7i ro v\u00e0 \u0111\u1ed5i m\u1edbi s\u1ea3n xu\u1ea5t kinh doanh.<\/span><\/p>\n

    \"l\u1ee3i<\/p>\n

    Vai tr\u00f2 c\u1ee7a l\u1ee3i nhu\u1eadn<\/b><\/h2>\n

    \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p<\/b>, l\u1ee3i nhu\u1eadn l\u00e0 y\u1ebfu t\u1ed1 quy\u1ebft \u0111\u1ecbnh s\u1ef1 t\u1ed3n t\u1ea1i v\u00e0 ph\u00e1t tri\u1ec3n. C\u00e1c vai tr\u00f2 ch\u00ednh bao g\u1ed3m:<\/span><\/p>\n

      \n
    1. S\u1ef1 s\u1ed1ng c\u00f2n<\/b>: L\u1ee3i nhu\u1eadn l\u00e0 c\u01a1 s\u1edf \u0111\u1ec3 doanh nghi\u1ec7p duy tr\u00ec v\u00e0 ph\u00e1t tri\u1ec3n. N\u1ebfu kh\u00f4ng c\u00f3 l\u1ee3i nhu\u1eadn, doanh nghi\u1ec7p s\u1ebd kh\u00f4ng th\u1ec3 t\u1ed3n t\u1ea1i l\u00e2u d\u00e0i.<\/span><\/li>\n
    2. T\u00e1i s\u1ea3n xu\u1ea5t<\/b>: L\u1ee3i nhu\u1eadn t\u1ea1o \u0111i\u1ec1u ki\u1ec7n cho doanh nghi\u1ec7p m\u1edf r\u1ed9ng quy m\u00f4, \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ngh\u1ec7 v\u00e0 n\u00e2ng c\u1ea5p c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng.<\/span><\/li>\n
    3. \u0110o l\u01b0\u1eddng hi\u1ec7u qu\u1ea3<\/b>: L\u1ee3i nhu\u1eadn ph\u1ea3n \u00e1nh t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p, gi\u00fap \u0111\u00e1nh gi\u00e1 kh\u1ea3 n\u0103ng thanh to\u00e1n v\u00e0 s\u1ee9c kh\u1ecfe t\u00e0i ch\u00ednh.<\/span><\/li>\n
    4. T\u1ea1o v\u1ecb th\u1ebf<\/b>: Doanh nghi\u1ec7p c\u00f3 l\u1ee3i nhu\u1eadn cao s\u1ebd c\u00f3 v\u1ecb th\u1ebf t\u1ed1t h\u01a1n trong m\u1eaft c\u00e1c \u0111\u1ed1i t\u00e1c v\u00e0 nh\u00e0 \u0111\u1ea7u t\u01b0, thu\u1eadn l\u1ee3i cho vi\u1ec7c vay v\u1ed1n v\u00e0 m\u1edf r\u1ed9ng h\u1ee3p t\u00e1c.<\/span><\/li>\n<\/ol>\n

      \u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/b>, l\u1ee3i nhu\u1eadn t\u1ea1o ra nh\u1eefng t\u00e1c \u0111\u1ed9ng t\u00edch c\u1ef1c nh\u01b0:<\/span><\/p>\n

        \n
      1. T\u0103ng thu nh\u1eadp<\/b>: Khi doanh nghi\u1ec7p l\u00e0m \u0103n c\u00f3 l\u1ee3i nhu\u1eadn, ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 c\u01a1 h\u1ed9i h\u01b0\u1edfng thu nh\u1eadp cao h\u01a1n.<\/span><\/li>\n
      2. T\u1ea1o \u0111\u1ed9ng l\u1ef1c<\/b>: L\u1ee3i nhu\u1eadn th\u00fac \u0111\u1ea9y tinh th\u1ea7n l\u00e0m vi\u1ec7c c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng, khuy\u1ebfn kh\u00edch h\u1ecd l\u00e0m vi\u1ec7c hi\u1ec7u qu\u1ea3 h\u01a1n.<\/span><\/li>\n<\/ol>\n

        \u0110\u1ed1i v\u1edbi n\u1ec1n kinh t\u1ebf<\/b>, l\u1ee3i nhu\u1eadn gi\u00fap th\u00fac \u0111\u1ea9y t\u0103ng tr\u01b0\u1edfng v\u00e0 ph\u00e1t tri\u1ec3n. C\u00e1c doanh nghi\u1ec7p c\u00f3 l\u1ee3i nhu\u1eadn cao s\u1ebd \u0111\u00f3ng g\u00f3p nhi\u1ec1u h\u01a1n v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc th\u00f4ng qua thu\u1ebf, t\u1eeb \u0111\u00f3 t\u1ea1o \u0111i\u1ec1u ki\u1ec7n cho s\u1ef1 ph\u00e1t tri\u1ec3n kinh t\u1ebf to\u00e0n di\u1ec7n.<\/span><\/p>\n

        Nh\u01b0 v\u1eady, l\u1ee3i nhu\u1eadn kh\u00f4ng ch\u1ec9 l\u00e0 m\u1ee5c ti\u00eau c\u1ee7a doanh nghi\u1ec7p m\u00e0 c\u00f2n l\u00e0 \u0111\u1ed9ng l\u1ef1c ph\u00e1t tri\u1ec3n cho ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u00e0 n\u1ec1n kinh t\u1ebf.<\/span><\/p>\n

        C\u00e1c kho\u1ea3n \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh l\u1ee3i nhu\u1eadn sau thu\u1ebf n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc l\u00e0 g\u00ec?<\/b><\/h2>\n

        Theo kho\u1ea3n 1 \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 85\/2021\/TT-BTC, vi\u1ec7c thu v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc ph\u1ea7n l\u1ee3i nhu\u1eadn c\u00f2n l\u1ea1i c\u1ee7a doanh nghi\u1ec7p 100% v\u1ed1n nh\u00e0 n\u01b0\u1edbc \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

          \n
        1. X\u00e1c \u0111\u1ecbnh l\u1ee3i nhu\u1eadn c\u00f2n l\u1ea1i ph\u1ea3i n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc:<\/b><\/li>\n<\/ol>\n

          L\u1ee3i nhu\u1eadn c\u00f2n l\u1ea1i c\u1ee7a doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc ph\u1ea3i n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch l\u00e0 kho\u1ea3n l\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n sau khi tr\u1eeb c\u00e1c kho\u1ea3n sau:<\/span><\/p>\n

            \n
          • [a] B\u00f9 \u0111\u1eafp l\u1ed7 n\u0103m tr\u01b0\u1edbc<\/b> theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p;<\/span><\/li>\n
          • [b] Tr\u00edch Qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7<\/b> n\u1ebfu ch\u01b0a \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0o chi ph\u00ed khi x\u00e1c \u0111\u1ecbnh l\u1ee3i nhu\u1eadn k\u1ebf to\u00e1n;<\/span><\/li>\n
          • [c] Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/b> ph\u1ea3i n\u1ed9p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/span><\/li>\n
          • [d] C\u00e1c kho\u1ea3n ph\u00e2n ph\u1ed1i, tr\u00edch l\u1eadp qu\u1ef9<\/b> theo c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh, bao g\u1ed3m c\u00e1c \u0111i\u1ec1u kho\u1ea3n trong Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 91\/2015\/N\u0110-CP v\u00e0 c\u00e1c v\u0103n b\u1ea3n s\u1eeda \u0111\u1ed5i b\u1ed5 sung li\u00ean quan.<\/span><\/li>\n<\/ul>\n

            T\u00f3m l\u1ea1i,<\/b> c\u00e1c kho\u1ea3n \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh l\u1ee3i nhu\u1eadn sau thu\u1ebf \u0111\u1ec3 n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc bao g\u1ed3m:<\/span><\/p>\n

              \n
            1. B\u00f9 \u0111\u1eafp l\u1ed7 n\u0103m tr\u01b0\u1edbc.<\/span><\/li>\n
            2. Tr\u00edch Qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7.<\/span><\/li>\n
            3. Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/span><\/li>\n
            4. C\u00e1c kho\u1ea3n ph\u00e2n ph\u1ed1i, tr\u00edch l\u1eadp qu\u1ef9 theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt.<\/span><\/li>\n<\/ol>\n

              \"c\u00e1ch<\/p>\n

              C\u00e1c nguy\u00ean t\u1eafc c\u1ea7n l\u01b0u \u00fd khi \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 g\u00ec?<\/b><\/h2>\n

              Kho\u1ea3n 2 \u0110i\u1ec1u 14 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP quy \u0111\u1ecbnh chi ti\u1ebft v\u1ec1 <\/span>ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn<\/b> gi\u1eefa ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh \u0111\u1ed9c l\u1eadp nh\u1eb1m \u0111\u1ea3m b\u1ea3o t\u00ednh h\u1ee3p l\u00fd v\u00e0 c\u00f4ng b\u1eb1ng trong vi\u1ec7c x\u00e1c \u0111\u1ecbnh thu\u1ebf. N\u1ed9i dung n\u00e0y li\u00ean quan \u0111\u1ebfn vi\u1ec7c \u00e1p d\u1ee5ng c\u00e1c ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft trong c\u00e1c ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p, \u0111\u1eb7c bi\u1ec7t l\u00e0 c\u00e1c t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia.<\/span><\/p>\n

              C\u00e1c \u0111i\u1ec3m ch\u00ednh trong quy \u0111\u1ecbnh:<\/b><\/h3>\n
                \n
              1. Nguy\u00ean t\u1eafc chung<\/b>: Ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng khi kh\u00f4ng c\u00f3 kh\u00e1c bi\u1ec7t tr\u1ecdng y\u1ebfu v\u1ec1 ch\u1ee9c n\u0103ng ho\u1ea1t \u0111\u1ed9ng, t\u00e0i s\u1ea3n, r\u1ee7i ro gi\u1eefa ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh \u0111\u1ed9c l\u1eadp. N\u1ebfu c\u00f3 c\u00e1c kh\u00e1c bi\u1ec7t tr\u1ecdng y\u1ebfu \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn, th\u00ec c\u1ea7n ph\u1ea3i lo\u1ea1i tr\u1eeb ho\u1eb7c \u0111i\u1ec1u ch\u1ec9nh c\u00e1c kh\u00e1c bi\u1ec7t n\u00e0y.<\/span>\n
                  \n
                • C\u00e1c y\u1ebfu t\u1ed1 \u1ea3nh h\u01b0\u1edfng tr\u1ecdng y\u1ebfu bao g\u1ed3m: t\u00e0i s\u1ea3n, v\u1ed1n, chi ph\u00ed; quy\u1ec1n ki\u1ec3m so\u00e1t v\u00e0 quy\u1ebft \u0111\u1ecbnh; t\u00ednh ch\u1ea5t ng\u00e0nh ngh\u1ec1; ph\u01b0\u01a1ng ph\u00e1p h\u1ea1ch to\u00e1n; \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf v\u00e0 c\u00e1c y\u1ebfu t\u1ed1 kh\u00e1c nh\u01b0 quan h\u1ec7 t\u00e0i ch\u00ednh trong t\u1eadp \u0111o\u00e0n, chia s\u1ebb b\u00ed quy\u1ebft kinh doanh, s\u1eed d\u1ee5ng nh\u00e2n s\u1ef1 ki\u00eam nhi\u1ec7m, v.v.<\/span><\/li>\n<\/ul>\n<\/li>\n
                • \u00c1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p gi\u00e1 b\u00e1n l\u1ea1i<\/b>: Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, kh\u00e1c bi\u1ec7t tr\u1ecdng y\u1ebfu c\u00f3 th\u1ec3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn <\/span>t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn g\u1ed9p tr\u00ean gi\u00e1 b\u00e1n<\/b> (doanh thu thu\u1ea7n). C\u00e1c y\u1ebfu t\u1ed1 \u1ea3nh h\u01b0\u1edfng bao g\u1ed3m: chi ph\u00ed li\u00ean quan \u0111\u1ebfn ch\u1ee9c n\u0103ng \u0111\u1ea1i l\u00fd, nh\u00e0 ph\u00e2n ph\u1ed1i; m\u1ee9c \u0111\u1ed9 ph\u00e1t tri\u1ec3n c\u1ee7a th\u1ecb tr\u01b0\u1eddng; ch\u1ee9c n\u0103ng trong chu\u1ed7i cung \u1ee9ng (b\u00e1n l\u1ebb, b\u00e1n bu\u00f4n); v\u00e0 ph\u01b0\u01a1ng ph\u00e1p h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n.<\/span><\/li>\n
                • \u00c1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p gi\u00e1 v\u1ed1n c\u1ed9ng l\u00e3i<\/b>: C\u00e1c kh\u00e1c bi\u1ec7t \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn <\/span>t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn g\u1ed9p tr\u00ean gi\u00e1 v\u1ed1n<\/b> c\u00f3 th\u1ec3 bao g\u1ed3m: chi ph\u00ed li\u00ean quan \u0111\u1ebfn ch\u1ee9c n\u0103ng ho\u1ea1t \u0111\u1ed9ng (s\u1ea3n xu\u1ea5t theo h\u1ee3p \u0111\u1ed3ng, cung c\u1ea5p d\u1ecbch v\u1ee5 n\u1ed9i b\u1ed9); ngh\u0129a v\u1ee5 h\u1ee3p \u0111\u1ed3ng (th\u1eddi gian giao s\u1ea3n ph\u1ea9m, chi ph\u00ed gi\u00e1m s\u00e1t ch\u1ea5t l\u01b0\u1ee3ng, l\u01b0u kho, \u0111i\u1ec1u ki\u1ec7n thanh to\u00e1n); v\u00e0 ph\u01b0\u01a1ng ph\u00e1p h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n.<\/span><\/li>\n
                • \u00c1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n<\/b>: Kh\u00e1c bi\u1ec7t c\u00f3 th\u1ec3 \u1ea3nh h\u01b0\u1edfng tr\u1ecdng y\u1ebfu \u0111\u1ebfn <\/span>t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n<\/b> bao g\u1ed3m: ch\u1ee9c n\u0103ng ho\u1ea1t \u0111\u1ed9ng, t\u00e0i s\u1ea3n, r\u1ee7i ro, \u0111i\u1ec1u ki\u1ec7n h\u1ee3p \u0111\u1ed3ng v\u00e0 \u0111\u1eb7c t\u00ednh s\u1ea3n ph\u1ea9m.<\/span><\/li>\n
                • Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 ch\u1ee9c n\u0103ng s\u1ea3n xu\u1ea5t \u0111\u01a1n gi\u1ea3n<\/b>: N\u1ebfu ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n ch\u1ee9c n\u0103ng s\u1ea3n xu\u1ea5t \u0111\u01a1n gi\u1ea3n, kh\u00f4ng c\u00f3 quy\u1ebft \u0111\u1ecbnh chi\u1ebfn l\u01b0\u1ee3c, t\u1ea1o gi\u00e1 tr\u1ecb gia t\u0103ng th\u1ea5p, kh\u00f4ng ch\u1ecbu r\u1ee7i ro v\u1ec1 h\u00e0ng t\u1ed3n kho v\u00e0 th\u1ecb tr\u01b0\u1eddng, th\u00ec doanh nghi\u1ec7p n\u00e0y kh\u00f4ng ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 c\u00e1c kho\u1ea3n l\u1ed7 ph\u00e1t sinh do c\u00e1c r\u1ee7i ro n\u00e0y.<\/span><\/li>\n<\/ol>\n

                  \u00dd ngh\u0129a c\u1ee7a quy \u0111\u1ecbnh:<\/b><\/h3>\n

                  Quy \u0111\u1ecbnh n\u00e0y gi\u00fap doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 c\u01a1 quan thu\u1ebf \u0111\u1ea3m b\u1ea3o r\u1eb1ng c\u00e1c giao d\u1ecbch \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo nguy\u00ean t\u1eafc gi\u00e1 th\u1ecb tr\u01b0\u1eddng, \u0111\u1ed3ng th\u1eddi lo\u1ea1i tr\u1eeb ho\u1eb7c \u0111i\u1ec1u ch\u1ec9nh c\u00e1c y\u1ebfu t\u1ed1 kh\u00e1c bi\u1ec7t c\u00f3 th\u1ec3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn khi so s\u00e1nh v\u1edbi c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u1ed9c l\u1eadp. \u0110i\u1ec1u n\u00e0y \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch v\u00e0 c\u00f4ng b\u1eb1ng trong vi\u1ec7c n\u1ed9p thu\u1ebf v\u00e0 gi\u1ea3m thi\u1ec3u r\u1ee7i ro v\u1ec1 tr\u00e1nh thu\u1ebf qua giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/p>\n

                  Hi\u1ec3u r\u00f5 v\u1ec1 l\u1ee3i nhu\u1eadn v\u00e0 c\u00e1ch t\u00ednh to\u00e1n ch\u00ednh x\u00e1c l\u1ee3i nhu\u1eadn s\u1ebd gi\u00fap doanh nghi\u1ec7p kh\u00f4ng ch\u1ec9 duy tr\u00ec ho\u1ea1t \u0111\u1ed9ng m\u00e0 c\u00f2n t\u1ed1i \u01b0u h\u00f3a c\u00e1c ngu\u1ed3n l\u1ef1c, n\u00e2ng cao kh\u1ea3 n\u0103ng c\u1ea1nh tranh tr\u00ean th\u1ecb tr\u01b0\u1eddng. L\u1ee3i nhu\u1eadn kh\u00f4ng ch\u1ec9 l\u00e0 m\u1ee5c ti\u00eau ng\u1eafn h\u1ea1n m\u00e0 c\u00f2n l\u00e0 n\u1ec1n t\u1ea3ng \u0111\u1ec3 doanh nghi\u1ec7p ti\u1ebfp t\u1ee5c ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng v\u00e0 t\u1ea1o ra gi\u00e1 tr\u1ecb d\u00e0i h\u1ea1n. Hy v\u1ecdng qua b\u00e0i vi\u1ebft n\u00e0y, c\u00e1c doanh nghi\u1ec7p v\u00e0 c\u00e1 nh\u00e2n kinh doanh \u0111\u00e3 n\u1eafm v\u1eefng \u0111\u01b0\u1ee3c nh\u1eefng th\u00f4ng tin c\u01a1 b\u1ea3n v\u1ec1 l\u1ee3i nhu\u1eadn c\u0169ng nh\u01b0 t\u1ea7m quan tr\u1ecdng c\u1ee7a n\u00f3 trong ho\u1ea1t \u0111\u1ed9ng kinh doanh h\u00e0ng ng\u00e0y.<\/span><\/p>\n

                   <\/p>","protected":false},"excerpt":{"rendered":"

                  L\u1ee3i nhu\u1eadn l\u00e0 y\u1ebfu t\u1ed1 c\u1ed1t l\u00f5i v\u00e0 quan tr\u1ecdng b\u1eadc nh\u1ea5t trong ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a m\u1ed7i doanh nghi\u1ec7p. \u0110\u1ed1i v\u1edbi b\u1ea5t k\u1ef3 doanh nghi\u1ec7p n\u00e0o, vi\u1ec7c t\u1ea1o ra l\u1ee3i nhu\u1eadn kh\u00f4ng ch\u1ec9 gi\u00fap h\u1ecd duy tr\u00ec ho\u1ea1t \u0111\u1ed9ng m\u00e0 c\u00f2n g\u00f3p ph\u1ea7n m\u1edf r\u1ed9ng quy m\u00f4 v\u00e0 ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng. Tuy nhi\u00ean, l\u1ee3i nhu\u1eadn kh\u00f4ng ch\u1ec9 \u0111\u01a1n gi\u1ea3n l\u00e0 con s\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa doanh thu v\u00e0 chi ph\u00ed, m\u00e0 c\u00f2n l\u00e0 bi\u1ec3u hi\u1ec7n c\u1ee7a s\u1ef1 th\u00e0nh c\u00f4ng trong vi\u1ec7c qu\u1ea3n l\u00fd v\u00e0 t\u1ed1i \u01b0u h\u00f3a c\u00e1c ngu\u1ed3n l\u1ef1c. Trong b\u00e0i vi\u1ebft n\u00e0y, Arito v\u00e0 b\u1ea1n\u2026<\/p>","protected":false},"author":9,"featured_media":14442,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13,306],"tags":[],"class_list":["post-14440","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-trong-nganh","category-tai-chinh-ke-toan"],"blocksy_meta":"","_links":{"self":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/14440","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=14440"}],"version-history":[{"count":1,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/14440\/revisions"}],"predecessor-version":[{"id":14444,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/14440\/revisions\/14444"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/media\/14442"}],"wp:attachment":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/media?parent=14440"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/categories?post=14440"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/tags?post=14440"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}