{"id":14927,"date":"2026-10-09T13:53:38","date_gmt":"2026-10-09T06:53:38","guid":{"rendered":"https:\/\/arito.vn\/?p=14927"},"modified":"2026-11-03T16:19:07","modified_gmt":"2026-11-03T09:19:07","slug":"buy-now-pay-later-bnpl-la-gi-giai-phap-mua-truoc-tra-sau","status":"publish","type":"post","link":"https:\/\/arito.vn\/en\/buy-now-pay-later-bnpl-la-gi-giai-phap-mua-truoc-tra-sau\/","title":{"rendered":"Buy Now Pay Later (BNPL) L\u00e0 G\u00ec? H\u1ea1ch To\u00e1n Cho Ng\u01b0\u1eddi B\u00e1n"},"content":{"rendered":"

Buy Now Pay Later, vi\u1ebft t\u1eaft BNPL, ti\u1ebfng Vi\u1ec7t l\u00e0 mua tr\u01b0\u1edbc tr\u1ea3 sau: ng\u01b0\u1eddi mua nh\u1eadn h\u00e0ng ngay v\u00e0 tr\u1ea3 ti\u1ec1n sau theo nhi\u1ec1u k\u1ef3, th\u01b0\u1eddng trong v\u00e0i tu\u1ea7n \u0111\u1ebfn v\u00e0i th\u00e1ng.<\/p>\n

Ph\u1ea7n l\u1edbn b\u00e0i vi\u1ebft v\u1ec1 BNPL n\u00f3i cho ng\u01b0\u1eddi mua. B\u00e0i n\u00e0y vi\u1ebft cho ng\u01b0\u1eddi b\u00e1n<\/strong>: khi kh\u00e1ch ch\u1ecdn BNPL th\u00ec doanh thu ghi nh\u1eadn l\u00fac n\u00e0o, h\u00f3a \u0111\u01a1n l\u1eadp cho ai, ti\u1ec1n v\u1ec1 sau bao l\u00e2u v\u00e0 \u0111\u00e3 b\u1ecb tr\u1eeb g\u00ec, kho\u1ea3n ph\u00ed h\u1ea1ch to\u00e1n v\u00e0o \u0111\u00e2u.<\/p>\n

BNPL ho\u1ea1t \u0111\u1ed9ng th\u1ebf n\u00e0o<\/h2>\n

C\u00f3 ba b\u00ean, kh\u00f4ng ph\u1ea3i hai:<\/p>\n\n\n\n\n\n\n\n
B\u00ean<\/td>\nVai tr\u00f2<\/td>\nNh\u1eadn g\u00ec, tr\u1ea3 g\u00ec<\/td>\n<\/tr>\n<\/thead>\n
Ng\u01b0\u1eddi mua<\/strong><\/td>\nNh\u1eadn h\u00e0ng ngay<\/td>\nTr\u1ea3 n\u1ec1n t\u1ea3ng BNPL theo nhi\u1ec1u k\u1ef3<\/td>\n<\/tr>\n
N\u1ec1n t\u1ea3ng BNPL<\/strong><\/td>\nTr\u1ea3 ti\u1ec1n cho ng\u01b0\u1eddi b\u00e1n, thu l\u1ea1i t\u1eeb ng\u01b0\u1eddi mua<\/td>\nThu ph\u00ed t\u1eeb ng\u01b0\u1eddi b\u00e1n, ch\u1ecbu r\u1ee7i ro ng\u01b0\u1eddi mua kh\u00f4ng tr\u1ea3<\/td>\n<\/tr>\n
Ng\u01b0\u1eddi b\u00e1n<\/strong><\/td>\nGiao h\u00e0ng ngay<\/td>\nNh\u1eadn ti\u1ec1n t\u1eeb n\u1ec1n t\u1ea3ng, \u0111\u00e3 tr\u1eeb ph\u00ed<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\"Buy<\/p>\n

Lu\u1ed3ng ti\u1ec1n v\u00e0 lu\u1ed3ng h\u00e0ng:<\/p>\n

    \n
  1. Ng\u01b0\u1eddi mua ch\u1ecdn h\u00e0ng, ch\u1ecdn ph\u01b0\u01a1ng th\u1ee9c BNPL t\u1ea1i b\u01b0\u1edbc thanh to\u00e1n.<\/li>\n
  2. N\u1ec1n t\u1ea3ng BNPL duy\u1ec7t trong th\u1eddi gian ng\u1eafn, th\u01b0\u1eddng v\u00e0i ph\u00fat.<\/li>\n
  3. Ng\u01b0\u1eddi b\u00e1n giao h\u00e0ng ngay<\/strong> cho ng\u01b0\u1eddi mua.<\/li>\n
  4. N\u1ec1n t\u1ea3ng BNPL chuy\u1ec3n ti\u1ec1n cho ng\u01b0\u1eddi b\u00e1n theo k\u1ef3 \u0111\u00e3 th\u1ecfa thu\u1eadn, \u0111\u00e3 tr\u1eeb ph\u00ed<\/strong>.<\/li>\n
  5. Ng\u01b0\u1eddi mua tr\u1ea3 n\u1ec1n t\u1ea3ng BNPL theo k\u1ef3 h\u1ea1n c\u1ee7a m\u00ecnh.<\/li>\n<\/ol>\n

    \u0110i\u1ec3m quy\u1ebft \u0111\u1ecbnh v\u1edbi ng\u01b0\u1eddi b\u00e1n: sau b\u01b0\u1edbc 3, b\u00ean n\u1ee3 ti\u1ec1n ng\u01b0\u1eddi b\u00e1n l\u00e0 n\u1ec1n t\u1ea3ng BNPL, kh\u00f4ng ph\u1ea3i ng\u01b0\u1eddi mua.<\/strong> Ng\u01b0\u1eddi mua \u0111\u00e3 ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 v\u1edbi ng\u01b0\u1eddi b\u00e1n. H\u1ec7 qu\u1ea3 k\u1ebf to\u00e1n c\u1ee7a \u0111i\u1ec3m n\u00e0y n\u1eb1m \u1edf ph\u1ea7n sau.<\/p>\n

    BNPL kh\u00e1c g\u00ec b\u00e1n c\u00f4ng n\u1ee3 v\u00e0 kh\u00e1c g\u00ec th\u1ebb t\u00edn d\u1ee5ng<\/h3>\n\n\n\n\n\n\n\n\n
    <\/td>\nBNPL<\/td>\nB\u00e1n c\u00f4ng n\u1ee3 tr\u1ef1c ti\u1ebfp<\/td>\nTh\u1ebb t\u00edn d\u1ee5ng<\/td>\n<\/tr>\n<\/thead>\n
    Ai ch\u1ecbu r\u1ee7i ro ng\u01b0\u1eddi mua kh\u00f4ng tr\u1ea3<\/td>\nN\u1ec1n t\u1ea3ng BNPL<\/strong><\/td>\nNg\u01b0\u1eddi b\u00e1n<\/strong><\/td>\nNg\u00e2n h\u00e0ng ph\u00e1t h\u00e0nh<\/td>\n<\/tr>\n
    Ng\u01b0\u1eddi b\u00e1n nh\u1eadn ti\u1ec1n sau bao l\u00e2u<\/td>\nTheo k\u1ef3 c\u1ee7a n\u1ec1n t\u1ea3ng, th\u01b0\u1eddng ng\u1eafn<\/td>\nTheo \u0111i\u1ec1u kho\u1ea3n thanh to\u00e1n, th\u01b0\u1eddng 30 \u0111\u1ebfn 60 ng\u00e0y<\/td>\nTheo k\u1ef3 c\u1ee7a \u0111\u01a1n v\u1ecb thanh to\u00e1n<\/td>\n<\/tr>\n
    Ng\u01b0\u1eddi b\u00e1n tr\u1ea3 ph\u00ed<\/td>\nC\u00f3<\/td>\nKh\u00f4ng, nh\u01b0ng g\u00e1nh r\u1ee7i ro v\u00e0 chi ph\u00ed v\u1ed1n<\/td>\nC\u00f3<\/td>\n<\/tr>\n
    Ng\u01b0\u1eddi mua c\u1ea7n g\u00ec<\/td>\nTh\u01b0\u1eddng ch\u1ec9 c\u1ea7n gi\u1ea5y t\u1edd t\u00f9y th\u00e2n v\u00e0 duy\u1ec7t nhanh<\/td>\nQuan h\u1ec7 v\u00e0 h\u1ea1n m\u1ee9c do ng\u01b0\u1eddi b\u00e1n c\u1ea5p<\/td>\nC\u1ea7n c\u00f3 th\u1ebb t\u00edn d\u1ee5ng<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

    B\u1ea3ng n\u00e0y cho th\u1ea5y \u0111i\u1ec1u ng\u01b0\u1eddi b\u00e1n c\u1ea7n t\u00ednh: ph\u00ed BNPL l\u00e0 ti\u1ec1n tr\u1ea3 \u0111\u1ec3 chuy\u1ec3n r\u1ee7i ro t\u00edn d\u1ee5ng sang b\u00ean kh\u00e1c.<\/strong> N\u00ean so ph\u00ed \u0111\u00f3 v\u1edbi t\u1ed5n th\u1ea5t d\u1ef1 ki\u1ebfn n\u1ebfu t\u1ef1 cho n\u1ee3, kh\u00f4ng so v\u1edbi ph\u01b0\u01a1ng \u00e1n thu ti\u1ec1n ngay.<\/p>\n

    So s\u00e1nh tr\u00ean m\u1ed9t \u0111\u01a1n h\u00e0ng 10.000.000 \u0111\u1ed3ng, v\u1edbi m\u1ee9c ph\u00ed gi\u1ea3 \u0111\u1ecbnh 3%:<\/p>\n\n\n\n\n\n\n\n
    Ph\u01b0\u01a1ng \u00e1n<\/td>\nPh\u00ed<\/td>\nTi\u1ec1n v\u1ec1 sau<\/td>\nTh\u1ef1c nh\u1eadn<\/td>\nR\u1ee7i ro kh\u00f4ng thu \u0111\u01b0\u1ee3c<\/td>\n<\/tr>\n<\/thead>\n
    Thu ti\u1ec1n ngay<\/td>\n0<\/td>\nNgay<\/td>\n10.000.000<\/td>\nKh\u00f4ng<\/td>\n<\/tr>\n
    BNPL, ph\u00ed gi\u1ea3 \u0111\u1ecbnh 3%<\/td>\n300.000<\/td>\nTheo k\u1ef3 n\u1ec1n t\u1ea3ng<\/td>\n9.700.000<\/td>\nN\u1ec1n t\u1ea3ng ch\u1ecbu<\/td>\n<\/tr>\n
    T\u1ef1 cho n\u1ee3 30 ng\u00e0y<\/td>\n0<\/td>\n30 ng\u00e0y<\/td>\n10.000.000<\/td>\nNg\u01b0\u1eddi b\u00e1n ch\u1ecbu<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

    N\u1ebfu t\u1ef1 cho n\u1ee3 m\u00e0 t\u1ef7 l\u1ec7 kh\u00f4ng thu \u0111\u01b0\u1ee3c l\u00e0 4%, t\u1ed5n th\u1ea5t d\u1ef1 ki\u1ebfn tr\u00ean m\u1ed9t \u0111\u01a1n l\u00e0 400.000 \u0111\u1ed3ng, cao h\u01a1n kho\u1ea3n ph\u00ed 300.000 \u0111\u1ed3ng<\/strong> c\u1ee7a ph\u01b0\u01a1ng \u00e1n BNPL.<\/p>\n

    Ki\u1ec3m tra:<\/strong> 10.000.000 \u00d7 3% = 300.000 \u0111\u1ed3ng. 10.000.000 \u00d7 4% = 400.000 \u0111\u1ed3ng. 400.000 > 300.000. Kh\u1edbp.<\/p>\n

    Ngh\u0129a l\u00e0 BNPL c\u00f3 th\u1ec3 r\u1ebb h\u01a1n t\u1ef1 cho n\u1ee3 n\u1ebfu t\u1ef7 l\u1ec7 th\u1ea5t thu th\u1ef1c t\u1ebf c\u1ee7a b\u1ea1n cao h\u01a1n m\u1ee9c ph\u00ed. Con s\u1ed1 c\u1ea7n d\u00f9ng l\u00e0 t\u1ef7 l\u1ec7 th\u1ea5t thu th\u1ef1c t\u1ebf c\u1ee7a ch\u00ednh doanh nghi\u1ec7p<\/strong>, l\u1ea5y t\u1eeb d\u1eef li\u1ec7u c\u00f4ng n\u1ee3 c\u00e1c n\u0103m tr\u01b0\u1edbc, kh\u00f4ng l\u1ea5y theo c\u1ea3m nh\u1eadn.<\/p>\n

    Ngh\u0129a v\u1ee5 l\u1eadp h\u00f3a \u0111\u01a1n c\u1ee7a ng\u01b0\u1eddi b\u00e1n<\/h2>\n

    \u0110\u00e2y l\u00e0 ph\u1ea7n quan tr\u1ecdng nh\u1ea5t v\u00e0 c\u0169ng l\u00e0 ph\u1ea7n d\u1ec5 l\u00e0m sai nh\u1ea5t.<\/p>\n

    Theo \u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP<\/strong>, hi\u1ec7u l\u1ef1c t\u1eeb 01\/7\/2026:<\/p>\n\n\n\n\n\n\n
    Lo\u1ea1i giao d\u1ecbch<\/td>\nTh\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n<\/td>\n<\/tr>\n<\/thead>\n
    B\u00e1n h\u00e0ng h\u00f3a<\/strong><\/td>\nTh\u1eddi \u0111i\u1ec3m chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu ho\u1eb7c quy\u1ec1n s\u1eed d\u1ee5ng h\u00e0ng h\u00f3a, kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 thu \u0111\u01b0\u1ee3c ti\u1ec1n hay ch\u01b0a<\/strong><\/td>\n<\/tr>\n
    Cung c\u1ea5p d\u1ecbch v\u1ee5<\/strong><\/td>\nTh\u1eddi \u0111i\u1ec3m ho\u00e0n th\u00e0nh vi\u1ec7c cung c\u1ea5p d\u1ecbch v\u1ee5. N\u1ebfu thu ti\u1ec1n tr\u01b0\u1edbc ho\u1eb7c trong khi cung c\u1ea5p th\u00ec l\u1eadp t\u1ea1i th\u1eddi \u0111i\u1ec3m thu ti\u1ec1n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

    \"Buy<\/p>\n

    \u00c1p v\u00e0o BNPL, ba k\u1ebft lu\u1eadn:<\/p>\n

      \n
    1. L\u1eadp h\u00f3a \u0111\u01a1n t\u1ea1i th\u1eddi \u0111i\u1ec3m giao h\u00e0ng<\/strong>, kh\u00f4ng ch\u1edd n\u1ec1n t\u1ea3ng BNPL chuy\u1ec3n ti\u1ec1n v\u00e0 kh\u00f4ng ch\u1edd ng\u01b0\u1eddi mua tr\u1ea3 h\u1ebft c\u00e1c k\u1ef3.<\/li>\n
    2. H\u00f3a \u0111\u01a1n l\u1eadp cho ng\u01b0\u1eddi mua<\/strong>, v\u1edbi to\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb<\/strong> \u0111\u01a1n h\u00e0ng, v\u00ec ng\u01b0\u1eddi mua l\u00e0 ng\u01b0\u1eddi mua h\u00e0ng. Kh\u00f4ng l\u1eadp h\u00f3a \u0111\u01a1n cho n\u1ec1n t\u1ea3ng BNPL theo gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a.<\/li>\n
    3. Kh\u00f4ng chia h\u00f3a \u0111\u01a1n theo s\u1ed1 k\u1ef3 tr\u1ea3.<\/strong> Ng\u01b0\u1eddi mua tr\u1ea3 n\u1ec1n t\u1ea3ng theo 3 k\u1ef3 kh\u00f4ng c\u00f3 ngh\u0129a l\u00e0 ng\u01b0\u1eddi b\u00e1n l\u1eadp 3 h\u00f3a \u0111\u01a1n. Vi\u1ec7c tr\u1ea3 nhi\u1ec1u k\u1ef3 l\u00e0 quan h\u1ec7 gi\u1eefa ng\u01b0\u1eddi mua v\u00e0 n\u1ec1n t\u1ea3ng, kh\u00f4ng ph\u1ea3i quan h\u1ec7 mua b\u00e1n h\u00e0ng h\u00f3a.<\/li>\n<\/ol>\n

      Kho\u1ea3n ph\u00ed n\u1ec1n t\u1ea3ng thu t\u1eeb ng\u01b0\u1eddi b\u00e1n l\u00e0 m\u1ed9t giao d\u1ecbch ri\u00eang: n\u1ec1n t\u1ea3ng cung c\u1ea5p d\u1ecbch v\u1ee5 cho ng\u01b0\u1eddi b\u00e1n v\u00e0 l\u1eadp h\u00f3a \u0111\u01a1n cho ng\u01b0\u1eddi b\u00e1n v\u1ec1 kho\u1ea3n ph\u00ed \u0111\u00f3. Ng\u01b0\u1eddi b\u00e1n c\u1ea7n nh\u1eadn \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n n\u00e0y \u0111\u1ec3 c\u00f3 c\u0103n c\u1ee9 ghi chi ph\u00ed (ng\u01b0\u1eddi duy\u1ec7t b\u00e0i x\u00e1c nh\u1eadn thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a kho\u1ea3n ph\u00ed v\u00e0 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb)<\/em>.<\/p>\n

      Chi ti\u1ebft quy \u0111\u1ecbnh v\u1ec1 th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n xem t\u1ea1i quy \u0111\u1ecbnh xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/a>.<\/p>\n

      H\u1ea1ch to\u00e1n cho ng\u01b0\u1eddi b\u00e1n<\/h2>\n

      X\u00e9t m\u1ed9t \u0111\u01a1n h\u00e0ng 10.000.000 \u0111\u1ed3ng \u0111\u00e3 g\u1ed3m thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 10%, ph\u00ed n\u1ec1n t\u1ea3ng gi\u1ea3 \u0111\u1ecbnh 3% tr\u00ean gi\u00e1 tr\u1ecb \u0111\u01a1n h\u00e0ng.<\/p>\n

      T\u00e1ch gi\u00e1 tr\u1ecb:<\/p>\n\n\n\n\n\n\n\n\n\n
      Th\u00e0nh ph\u1ea7n<\/td>\nS\u1ed1 ti\u1ec1n<\/td>\n<\/tr>\n<\/thead>\n
      Doanh thu ch\u01b0a thu\u1ebf<\/td>\n9.090.909 \u0111\u1ed3ng<\/td>\n<\/tr>\n
      Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u ra<\/td>\n909.091 \u0111\u1ed3ng<\/td>\n<\/tr>\n
      Gi\u00e1 tr\u1ecb \u0111\u01a1n h\u00e0ng<\/strong><\/td>\n10.000.000 \u0111\u1ed3ng<\/strong><\/td>\n<\/tr>\n
      Ph\u00ed n\u1ec1n t\u1ea3ng 3%<\/td>\n300.000 \u0111\u1ed3ng<\/td>\n<\/tr>\n
      Ti\u1ec1n th\u1ef1c nh\u1eadn t\u1eeb n\u1ec1n t\u1ea3ng<\/strong><\/td>\n9.700.000 \u0111\u1ed3ng<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

      Ki\u1ec3m tra:<\/strong> 10.000.000 \u00f7 1,1 = 9.090.909 \u0111\u1ed3ng. 10.000.000 \u2212 9.090.909 = 909.091 \u0111\u1ed3ng. 9.090.909 + 909.091 = 10.000.000 \u0111\u1ed3ng. 10.000.000 \u00d7 3% = 300.000 \u0111\u1ed3ng. 10.000.000 \u2212 300.000 = 9.700.000 \u0111\u1ed3ng. Kh\u1edbp.<\/p>\n

      \u0110\u1ecbnh kho\u1ea3n theo ba b\u01b0\u1edbc:<\/p>\n\n\n\n\n\n\n\n
      B\u01b0\u1edbc<\/td>\nNghi\u1ec7p v\u1ee5<\/td>\n\u0110\u1ecbnh kho\u1ea3n<\/td>\n<\/tr>\n<\/thead>\n
      1<\/td>\nGiao h\u00e0ng, l\u1eadp h\u00f3a \u0111\u01a1n cho ng\u01b0\u1eddi mua<\/td>\nN\u1ee3 131 (theo d\u00f5i chi ti\u1ebft n\u1ec1n t\u1ea3ng BNPL)<\/em> 10.000.000 \/ C\u00f3 511 9.090.909 \/ C\u00f3 3331 909.091<\/td>\n<\/tr>\n
      2<\/td>\nGhi nh\u1eadn ph\u00ed n\u1ec1n t\u1ea3ng<\/td>\nN\u1ee3 641 ho\u1eb7c 642 300.000 \/ C\u00f3 131 300.000<\/td>\n<\/tr>\n
      3<\/td>\nNh\u1eadn ti\u1ec1n t\u1eeb n\u1ec1n t\u1ea3ng<\/td>\nN\u1ee3 112 9.700.000 \/ C\u00f3 131 9.700.000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

      Ki\u1ec3m tra s\u1ed1 d\u01b0 t\u00e0i kho\u1ea3n 131:<\/strong> 10.000.000 \u2212 300.000 \u2212 9.700.000 = 0 \u0111\u1ed3ng. T\u00e0i kho\u1ea3n ph\u1ea3i thu v\u1ec1 0 sau khi nh\u1eadn \u0111\u1ee7 ti\u1ec1n. Kh\u1edbp.<\/p>\n

      Ba \u0111i\u1ec3m c\u1ea7n nh\u1edb khi h\u1ea1ch to\u00e1n:<\/p>\n

        \n
      1. Doanh thu ghi nh\u1eadn to\u00e0n b\u1ed9 t\u1ea1i th\u1eddi \u0111i\u1ec3m giao h\u00e0ng<\/strong>, b\u1eb1ng gi\u00e1 tr\u1ecb \u0111\u01a1n h\u00e0ng, kh\u00f4ng b\u1eb1ng s\u1ed1 ti\u1ec1n th\u1ef1c nh\u1eadn. S\u1ed1 ti\u1ec1n th\u1ef1c nh\u1eadn th\u1ea5p h\u01a1n v\u00ec \u0111\u00e3 tr\u1eeb ph\u00ed, v\u00e0 ph\u00ed l\u00e0 chi ph\u00ed<\/strong>, kh\u00f4ng ph\u1ea3i kho\u1ea3n gi\u1ea3m doanh thu.<\/li>\n
      2. Theo d\u00f5i ph\u1ea3i thu theo n\u1ec1n t\u1ea3ng BNPL, kh\u00f4ng theo t\u1eebng ng\u01b0\u1eddi mua.<\/strong> Sau khi giao h\u00e0ng, b\u00ean n\u1ee3 ti\u1ec1n l\u00e0 n\u1ec1n t\u1ea3ng. M\u1edf chi ti\u1ebft t\u00e0i kho\u1ea3n 131 cho t\u1eebng n\u1ec1n t\u1ea3ng BNPL \u0111ang h\u1ee3p t\u00e1c.<\/li>\n
      3. Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u ra t\u00ednh tr\u00ean to\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb \u0111\u01a1n h\u00e0ng<\/strong>, kh\u00f4ng t\u00ednh tr\u00ean s\u1ed1 ti\u1ec1n th\u1ef1c nh\u1eadn.<\/li>\n<\/ol>\n

        L\u1ed7i hay g\u1eb7p: ghi doanh thu b\u1eb1ng 9.700.000 \u0111\u1ed3ng, t\u1ee9c s\u1ed1 ti\u1ec1n nh\u1eadn \u0111\u01b0\u1ee3c. C\u00e1ch ghi \u0111\u00f3 l\u00e0m gi\u1ea3m doanh thu, gi\u1ea3m thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u ra ph\u1ea3i k\u00ea khai, v\u00e0 l\u00e0m m\u1ea5t kho\u1ea3n chi ph\u00ed 300.000 \u0111\u1ed3ng kh\u1ecfi s\u1ed5. Sai c\u1ea3 ba ch\u1ed7 c\u00f9ng l\u00fac.<\/p>\n

        \u0110\u1ed1i chi\u1ebfu ti\u1ec1n v\u1ec1: vi\u1ec7c t\u1ed1n c\u00f4ng nh\u1ea5t<\/h2>\n

        N\u1ec1n t\u1ea3ng BNPL th\u01b0\u1eddng chuy\u1ec3n ti\u1ec1n theo k\u1ef3 v\u00e0 g\u1ed9p nhi\u1ec1u \u0111\u01a1n v\u00e0o m\u1ed9t l\u1ea7n chuy\u1ec3n, \u0111\u00e3 tr\u1eeb ph\u00ed. M\u1ed9t l\u1ea7n chuy\u1ec3n 300 tri\u1ec7u \u0111\u1ed3ng c\u00f3 th\u1ec3 g\u1ed3m 80 \u0111\u01a1n h\u00e0ng v\u1edbi c\u00e1c m\u1ee9c ph\u00ed kh\u00e1c nhau.<\/p>\n

        V\u00ec v\u1eady c\u1ea7n \u0111\u1ed1i chi\u1ebfu ba l\u1edbp:<\/p>\n\n\n\n\n\n\n\n
        L\u1edbp \u0111\u1ed1i chi\u1ebfu<\/td>\nSo c\u00e1i g\u00ec v\u1edbi c\u00e1i g\u00ec<\/td>\nPh\u00e1t hi\u1ec7n \u0111i\u1ec1u g\u00ec<\/td>\n<\/tr>\n<\/thead>\n
        1. Theo t\u1eebng \u0111\u01a1n<\/td>\n\u0110\u01a1n h\u00e0ng tr\u00ean h\u1ec7 th\u1ed1ng v\u1edbi \u0111\u01a1n h\u00e0ng tr\u00ean b\u00e1o c\u00e1o c\u1ee7a n\u1ec1n t\u1ea3ng<\/td>\n\u0110\u01a1n b\u1ecb thi\u1ebfu, \u0111\u01a1n b\u1ecb tr\u1ea3 l\u1ea1i ch\u01b0a \u0111\u01b0\u1ee3c x\u1eed l\u00fd<\/td>\n<\/tr>\n
        2. Theo s\u1ed1 ti\u1ec1n<\/td>\nT\u1ed5ng gi\u00e1 tr\u1ecb \u0111\u01a1n tr\u1eeb t\u1ed5ng ph\u00ed v\u1edbi s\u1ed1 ti\u1ec1n th\u1ef1c nh\u1eadn trong k\u1ef3<\/td>\nPh\u00ed t\u00ednh sai, \u0111\u01a1n b\u1ecb gi\u1eef l\u1ea1i ch\u01b0a chuy\u1ec3n ti\u1ec1n<\/td>\n<\/tr>\n
        3. Theo k\u1ef3<\/td>\nS\u1ed1 d\u01b0 ph\u1ea3i thu v\u1edbi n\u1ec1n t\u1ea3ng \u1edf cu\u1ed1i k\u1ef3 v\u1edbi b\u00e1o c\u00e1o \u0111\u1ed1i chi\u1ebfu c\u1ee7a n\u1ec1n t\u1ea3ng<\/td>\n\u0110\u01a1n \u0111\u00e3 giao nh\u01b0ng n\u1ec1n t\u1ea3ng ch\u01b0a ghi nh\u1eadn<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

        Hai vi\u1ec7c c\u1ea7n l\u00e0m t\u1eeb \u0111\u1ea7u, tr\u01b0\u1edbc khi b\u1eadt BNPL tr\u00ean k\u00eanh b\u00e1n:<\/p>\n