{"id":17950,"date":"2026-07-31T15:26:31","date_gmt":"2026-07-31T08:26:31","guid":{"rendered":"https:\/\/arito.vn\/?p=17950"},"modified":"2026-07-31T15:31:01","modified_gmt":"2026-07-31T08:31:01","slug":"mau-bang-ke-mua-hang-khong-hoa-don","status":"publish","type":"post","link":"https:\/\/arito.vn\/en\/mau-bang-ke-mua-hang-khong-hoa-don\/","title":{"rendered":"(T\u1ea3i ngay) M\u1eabu b\u1ea3ng k\u00ea mua h\u00e0ng kh\u00f4ng h\u00f3a \u0111\u01a1n theo 02\/TNDN"},"content":{"rendered":"<p style=\"text-align: justify;\"><b><span style=\"color: #000080;\"><a style=\"color: #000080;\" href=\"https:\/\/arito.vn\/en\/mau-bang-ke-mua-hang-khong-hoa-don\/\" target=\"_blank\" rel=\"noopener\">M\u1eabu b\u1ea3ng k\u00ea mua h\u00e0ng kh\u00f4ng h\u00f3a \u0111\u01a1n<\/a> <\/span>theo 02\/TNDN<\/b><span style=\"font-weight: 400;\"> l\u00e0 c\u0103n c\u1ee9 gi\u00fap doanh nghi\u1ec7p ghi nh\u1eadn c\u00e1c kho\u1ea3n mua v\u00e0o t\u1eeb c\u00e1 nh\u00e2n, ng\u01b0\u1eddi s\u1ea3n xu\u1ea5t tr\u1ef1c ti\u1ebfp ho\u1eb7c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng xu\u1ea5t h\u00f3a \u0111\u01a1n. N\u1ebfu l\u1eadp sai \u0111\u1ed1i t\u01b0\u1ee3ng, thi\u1ebfu ch\u1ee9ng t\u1eeb ho\u1eb7c kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n thanh to\u00e1n, kho\u1ea3n chi c\u00f3 th\u1ec3 kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi quy\u1ebft to\u00e1n thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1eady khi n\u00e0o doanh nghi\u1ec7p \u0111\u01b0\u1ee3c l\u1eadp b\u1ea3ng k\u00ea mua h\u00e0ng kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n v\u00e0 c\u1ea7n chu\u1ea9n b\u1ecb nh\u1eefng h\u1ed3 s\u01a1 g\u00ec? Trong b\u00e0i vi\u1ebft n\u00e0y, <\/span><a href=\"https:\/\/arito.vn\/en\/\"><b>ARITO<\/b><\/a><span style=\"font-weight: 400;\"> s\u1ebd cung c\u1ea5p m\u1eabu 02\/TNDN m\u1edbi nh\u1ea5t, h\u01b0\u1edbng d\u1eabn c\u00e1ch l\u1eadp, \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng v\u00e0 c\u00e1ch qu\u1ea3n l\u00fd ch\u1ee9ng t\u1eeb hi\u1ec7u qu\u1ea3.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>1. M\u1eabu b\u1ea3ng k\u00ea mua h\u00e0ng kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n l\u00e0 g\u00ec?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1eabu b\u1ea3ng k\u00ea mua h\u00e0ng kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n l\u00e0 ch\u1ee9ng t\u1eeb d\u00f9ng \u0111\u1ec3 ghi nh\u1eadn c\u00e1c kho\u1ea3n mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 t\u1eeb c\u00e1 nh\u00e2n, ng\u01b0\u1eddi s\u1ea3n xu\u1ea5t tr\u1ef1c ti\u1ebfp ho\u1eb7c c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng xu\u1ea5t h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh. N\u1ed9i dung b\u1ea3ng k\u00ea th\u01b0\u1eddng bao g\u1ed3m th\u00f4ng tin doanh nghi\u1ec7p mua h\u00e0ng, ng\u01b0\u1eddi b\u00e1n, t\u00ean h\u00e0ng h\u00f3a ho\u1eb7c d\u1ecbch v\u1ee5, s\u1ed1 l\u01b0\u1ee3ng, \u0111\u01a1n gi\u00e1 v\u00e0 t\u1ed5ng gi\u00e1 tr\u1ecb thanh to\u00e1n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Hi\u1ec7n nay, doanh nghi\u1ec7p s\u1eed d\u1ee5ng <\/span><b>M\u1eabu s\u1ed1 02\/TNDN<\/b><span style=\"font-weight: 400;\"> \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 h\u1ea1ch to\u00e1n, \u0111\u1ed1i chi\u1ebfu v\u1edbi <span style=\"color: #000080;\"><strong><a style=\"color: #000080;\" href=\"https:\/\/arito.vn\/en\/mau-phieu-nhap-kho-danh-cho-doanh-nghiep-dung-quy-dinh\/\" target=\"_blank\" rel=\"noopener\">phi\u1ebfu nh\u1eadp kho<\/a><\/strong><\/span>, ch\u1ee9ng t\u1eeb thanh to\u00e1n v\u00e0 c\u00e1c h\u1ed3 s\u01a1 li\u00ean quan. Tuy nhi\u00ean, b\u1ea3ng k\u00ea kh\u00f4ng c\u00f3 gi\u00e1 tr\u1ecb thay th\u1ebf h\u00f3a \u0111\u01a1n GTGT v\u00e0 ch\u1ec9 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng trong nh\u1eefng tr\u01b0\u1eddng h\u1ee3p ph\u00e1p lu\u1eadt cho ph\u00e9p.<\/span><\/p>\n<p><img fetchpriority=\"high\" decoding=\"async\" class=\"alignnone size-full wp-image-17954\" src=\"https:\/\/arito.vn\/wp-content\/uploads\/2026\/07\/Ma\u0302\u0303u-ba\u0309ng-ke\u0302-mua-ha\u0300ng-kho\u0302ng-ho\u0301a-do\u031bn-la\u0300-gi\u0300.jpg\" alt=\"M\u1eabu b\u1ea3ng k\u00ea mua h\u00e0ng kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n l\u00e0 g\u00ec\" width=\"2000\" height=\"1000\" srcset=\"https:\/\/arito.vn\/wp-content\/uploads\/2026\/07\/Ma\u0302\u0303u-ba\u0309ng-ke\u0302-mua-ha\u0300ng-kho\u0302ng-ho\u0301a-do\u031bn-la\u0300-gi\u0300.jpg 2000w, https:\/\/arito.vn\/wp-content\/uploads\/2026\/07\/Ma\u0302\u0303u-ba\u0309ng-ke\u0302-mua-ha\u0300ng-kho\u0302ng-ho\u0301a-do\u031bn-la\u0300-gi\u0300-18x9.jpg 18w\" sizes=\"(max-width: 2000px) 100vw, 2000px\" \/><\/p>\n<h2 style=\"text-align: justify;\"><b>2. Khi n\u00e0o \u0111\u01b0\u1ee3c l\u1eadp b\u1ea3ng k\u00ea mua h\u00e0ng kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c l\u1eadp b\u1ea3ng k\u00ea mua h\u00e0ng kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n khi mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 t\u1eeb nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng thu\u1ed9c di\u1ec7n xu\u1ea5t h\u00f3a \u0111\u01a1n v\u00e0 giao d\u1ecbch n\u1eb1m trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c ph\u00e1p lu\u1eadt cho ph\u00e9p. Vi\u1ec7c ng\u01b0\u1eddi b\u00e1n kh\u00f4ng cung c\u1ea5p h\u00f3a \u0111\u01a1n kh\u00f4ng \u0111\u1ed3ng ngh\u0129a doanh nghi\u1ec7p c\u00f3 th\u1ec3 t\u1ef1 \u0111\u1ed9ng l\u1eadp b\u1ea3ng k\u00ea cho m\u1ecdi kho\u1ea3n mua v\u00e0o.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 kho\u1ea3n chi c\u00f3 \u0111\u1ee7 c\u0103n c\u1ee9 ghi nh\u1eadn, doanh nghi\u1ec7p c\u1ea7n x\u00e1c \u0111\u1ecbnh \u0111\u00fang \u0111\u1ed1i t\u01b0\u1ee3ng b\u00e1n h\u00e0ng, l\u1eadp M\u1eabu 02\/TNDN v\u00e0 chu\u1ea9n b\u1ecb ch\u1ee9ng t\u1eeb thanh to\u00e1n c\u00f9ng c\u00e1c h\u1ed3 s\u01a1 li\u00ean quan. B\u1ea3ng k\u00ea ph\u1ea3i do ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt ho\u1eb7c ng\u01b0\u1eddi \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n c\u1ee7a doanh nghi\u1ec7p k\u00fd v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>2.1. Nh\u1eefng tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c ph\u00e9p s\u1eed d\u1ee5ng b\u1ea3ng k\u00ea<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng b\u1ea3ng k\u00ea mua h\u00e0ng kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Mua n\u00f4ng s\u1ea3n, l\u00e2m s\u1ea3n ho\u1eb7c th\u1ee7y s\u1ea3n<\/b><span style=\"font-weight: 400;\"> t\u1eeb ng\u01b0\u1eddi tr\u1ef1c ti\u1ebfp s\u1ea3n xu\u1ea5t, nu\u00f4i tr\u1ed3ng ho\u1eb7c \u0111\u00e1nh b\u1eaft b\u00e1n ra.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Mua h\u1ea3i s\u1ea3n<\/b><span style=\"font-weight: 400;\"> t\u1eeb ng\u01b0 d\u00e2n tr\u1ef1c ti\u1ebfp khai th\u00e1c v\u00e0 b\u00e1n l\u1ea1i cho doanh nghi\u1ec7p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Mua s\u1ea3n ph\u1ea9m th\u1ee7 c\u00f4ng<\/b><span style=\"font-weight: 400;\"> l\u00e0m t\u1eeb \u0111ay, c\u00f3i, tre, n\u1ee9a, l\u00e1, song, m\u00e2y, r\u01a1m, v\u1ecf d\u1eeba, s\u1ecd d\u1eeba ho\u1eb7c nguy\u00ean li\u1ec7u t\u1eadn d\u1ee5ng t\u1eeb s\u1ea3n ph\u1ea9m n\u00f4ng nghi\u1ec7p c\u1ee7a ng\u01b0\u1eddi tr\u1ef1c ti\u1ebfp s\u1ea3n xu\u1ea5t th\u1ee7 c\u00f4ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Mua ph\u1ebf li\u1ec7u<\/b><span style=\"font-weight: 400;\"> t\u1eeb ng\u01b0\u1eddi tr\u1ef1c ti\u1ebfp thu nh\u1eb7t.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mua \u0111\u1ed3 d\u00f9ng, t\u00e0i s\u1ea3n do <\/span><b>h\u1ed9 gia \u0111\u00ecnh ho\u1eb7c c\u00e1 nh\u00e2n<\/b><span style=\"font-weight: 400;\"> tr\u1ef1c ti\u1ebfp b\u00e1n ra.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 t\u1eeb <\/span><b>c\u00e1 nh\u00e2n ho\u1eb7c h\u1ed9 kinh doanh<\/b><span style=\"font-weight: 400;\"> c\u00f3 doanh thu d\u01b0\u1edbi ng\u01b0\u1ee1ng ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>V\u00ed d\u1ee5<\/b><span style=\"font-weight: 400;\">, doanh nghi\u1ec7p ch\u1ebf bi\u1ebfn th\u1ef1c ph\u1ea9m mua rau c\u1ee7 tr\u1ef1c ti\u1ebfp t\u1eeb n\u00f4ng d\u00e2n, c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t mua h\u1ea3i s\u1ea3n t\u1eeb ng\u01b0 d\u00e2n ho\u1eb7c doanh nghi\u1ec7p mua s\u1ea3n ph\u1ea9m th\u1ee7 c\u00f4ng t\u1eeb ng\u01b0\u1eddi tr\u1ef1c ti\u1ebfp l\u00e0m ra s\u1ea3n ph\u1ea9m c\u00f3 th\u1ec3 l\u1eadp b\u1ea3ng k\u00ea n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi c\u00e1c giao d\u1ecbch n\u00e0y, doanh nghi\u1ec7p ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb chi tr\u1ea3 ti\u1ec1n cho ng\u01b0\u1eddi b\u00e1n v\u00e0 l\u1eadp b\u1ea3ng k\u00ea thu mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5. N\u1ebfu t\u1ed5ng gi\u00e1 tr\u1ecb mua trong ng\u00e0y c\u1ee7a t\u1eebng h\u1ed9 ho\u1eb7c c\u00e1 nh\u00e2n t\u1eeb <\/span><b>5 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean<\/b><span style=\"font-weight: 400;\">, doanh nghi\u1ec7p ph\u1ea3i thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t. B\u1ea3ng k\u00ea ph\u1ea3i do ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt ho\u1eb7c ng\u01b0\u1eddi \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n k\u00fd v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>2.2. Nh\u1eefng tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u1ea3ng k\u00ea kh\u00f4ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng khi doanh nghi\u1ec7p mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 t\u1eeb t\u1ed5 ch\u1ee9c ho\u1eb7c c\u00e1 nh\u00e2n c\u00f3 ngh\u0129a v\u1ee5 xu\u1ea5t h\u00f3a \u0111\u01a1n. V\u00ec v\u1eady, doanh nghi\u1ec7p kh\u00f4ng th\u1ec3 d\u00f9ng <\/span><b>M\u1eabu 02\/TNDN<\/b><span style=\"font-weight: 400;\"> \u0111\u1ec3 thay th\u1ebf h\u00f3a \u0111\u01a1n trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p nh\u01b0:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 t\u1eeb doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3 ho\u1eb7c t\u1ed5 ch\u1ee9c kinh doanh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mua t\u1eeb h\u1ed9, c\u00e1 nh\u00e2n kinh doanh thu\u1ed9c di\u1ec7n ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mua h\u00e0ng qua nh\u00e0 ph\u00e2n ph\u1ed1i, \u0111\u1ea1i l\u00fd ho\u1eb7c th\u01b0\u01a1ng nh\u00e2n thay v\u00ec ng\u01b0\u1eddi tr\u1ef1c ti\u1ebfp s\u1ea3n xu\u1ea5t, \u0111\u00e1nh b\u1eaft hay thu nh\u1eb7t.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Giao d\u1ecbch kh\u00f4ng thu\u1ed9c c\u00e1c nh\u00f3m h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c ph\u00e9p l\u1eadp b\u1ea3ng k\u00ea.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi b\u00e1n c\u00f3 tr\u00e1ch nhi\u1ec7m xu\u1ea5t h\u00f3a \u0111\u01a1n nh\u01b0ng kh\u00f4ng xu\u1ea5t ho\u1eb7c doanh nghi\u1ec7p kh\u00f4ng y\u00eau c\u1ea7u nh\u1eadn h\u00f3a \u0111\u01a1n.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong nh\u1eefng tr\u01b0\u1eddng h\u1ee3p n\u00e0y, doanh nghi\u1ec7p c\u1ea7n y\u00eau c\u1ea7u ng\u01b0\u1eddi b\u00e1n l\u1eadp h\u00f3a \u0111\u01a1n h\u1ee3p ph\u00e1p. Vi\u1ec7c t\u1ef1 l\u1eadp b\u1ea3ng k\u00ea kh\u00f4ng l\u00e0m thay \u0111\u1ed5i ngh\u0129a v\u1ee5 xu\u1ea5t h\u00f3a \u0111\u01a1n c\u1ee7a ng\u01b0\u1eddi b\u00e1n v\u00e0 c\u00f3 th\u1ec3 khi\u1ebfn kho\u1ea3n chi thi\u1ebfu c\u0103n c\u1ee9 khi x\u00e1c \u0111\u1ecbnh chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb.<\/span><\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-17958\" src=\"https:\/\/arito.vn\/wp-content\/uploads\/2026\/07\/Nhu\u031b\u0303ng-tru\u031bo\u031b\u0300ng-ho\u031b\u0323p-du\u031bo\u031b\u0323c-phe\u0301p-su\u031b\u0309-du\u0323ng-ba\u0309ng-ke\u0302.jpg\" alt=\"Nh\u1eefng tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng\" width=\"2000\" height=\"1000\" srcset=\"https:\/\/arito.vn\/wp-content\/uploads\/2026\/07\/Nhu\u031b\u0303ng-tru\u031bo\u031b\u0300ng-ho\u031b\u0323p-du\u031bo\u031b\u0323c-phe\u0301p-su\u031b\u0309-du\u0323ng-ba\u0309ng-ke\u0302.jpg 2000w, https:\/\/arito.vn\/wp-content\/uploads\/2026\/07\/Nhu\u031b\u0303ng-tru\u031bo\u031b\u0300ng-ho\u031b\u0323p-du\u031bo\u031b\u0323c-phe\u0301p-su\u031b\u0309-du\u0323ng-ba\u0309ng-ke\u0302-18x9.jpg 18w\" sizes=\"(max-width: 2000px) 100vw, 2000px\" \/><\/p>\n<h2 style=\"text-align: justify;\"><b>3. M\u1eabu b\u1ea3ng k\u00ea mua h\u00e0ng kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n m\u1edbi nh\u1ea5t (M\u1eabu s\u1ed1 02\/TNDN)<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1eabu s\u1ed1 02\/TNDN l\u00e0 b\u1ea3ng k\u00ea thu mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n, \u0111\u01b0\u1ee3c ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 20\/2026\/TT-BTC c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh. M\u1eabu \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 ghi nh\u1eadn th\u00f4ng tin ng\u01b0\u1eddi b\u00e1n, lo\u1ea1i h\u00e0ng h\u00f3a ho\u1eb7c d\u1ecbch v\u1ee5, s\u1ed1 l\u01b0\u1ee3ng, \u0111\u01a1n gi\u00e1, gi\u00e1 tr\u1ecb thanh to\u00e1n v\u00e0 l\u00e0m c\u0103n c\u1ee9 l\u01b0u tr\u1eef c\u00f9ng c\u00e1c ch\u1ee9ng t\u1eeb li\u00ean quan.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u00f3 th\u1ec3 t\u1ea3i m\u1eabu d\u01b0\u1edbi \u0111\u1ecbnh d\u1ea1ng Word \u0111\u1ec3 ch\u1ec9nh s\u1eeda, in v\u00e0 l\u01b0u h\u1ed3 s\u01a1. Khi s\u1eed d\u1ee5ng, c\u1ea7n b\u1ea3o \u0111\u1ea3m th\u00f4ng tin tr\u00ean b\u1ea3ng k\u00ea th\u1ed1ng nh\u1ea5t v\u1edbi ch\u1ee9ng t\u1eeb thanh to\u00e1n, phi\u1ebfu nh\u1eadp kho, bi\u00ean b\u1ea3n giao nh\u1eadn v\u00e0 s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n.\u00a0<\/span><\/p>\n<blockquote>\n<p style=\"text-align: justify;\"><b>&gt;T\u1ea3i ngay: <a href=\"https:\/\/arito.vn\/wp-content\/uploads\/2026\/07\/Mau-02-TNDN.docx\" target=\"_blank\" rel=\"noopener\"><span style=\"color: #000080;\">M\u1eabu b\u1ea3ng k\u00ea mua h\u00e0ng kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n 02-TNDN<\/span><\/a><\/b><\/p>\n<\/blockquote>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-17955\" src=\"https:\/\/arito.vn\/wp-content\/uploads\/2026\/07\/Ma\u0302\u0303u-ba\u0309ng-ke\u0302-mua-ha\u0300ng.jpg\" alt=\"M\u1eabu b\u1ea3ng k\u00ea mua h\u00e0ng kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n m\u1edbi nh\u1ea5t (M\u1eabu s\u1ed1 02\/TNDN)\" width=\"2000\" height=\"1000\" srcset=\"https:\/\/arito.vn\/wp-content\/uploads\/2026\/07\/Ma\u0302\u0303u-ba\u0309ng-ke\u0302-mua-ha\u0300ng.jpg 2000w, https:\/\/arito.vn\/wp-content\/uploads\/2026\/07\/Ma\u0302\u0303u-ba\u0309ng-ke\u0302-mua-ha\u0300ng-18x9.jpg 18w\" sizes=\"(max-width: 2000px) 100vw, 2000px\" \/><\/p>\n<h2 style=\"text-align: justify;\"><b>4. H\u01b0\u1edbng d\u1eabn c\u00e1ch l\u1eadp m\u1eabu b\u1ea3ng k\u00ea mua h\u00e0ng kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi l\u1eadp M\u1eabu 02\/TNDN, doanh nghi\u1ec7p c\u1ea7n ghi \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin theo \u0111\u00fang giao d\u1ecbch th\u1ef1c t\u1ebf v\u00e0 b\u1ea3o \u0111\u1ea3m s\u1ed1 li\u1ec7u th\u1ed1ng nh\u1ea5t v\u1edbi phi\u1ebfu nh\u1eadp kho, bi\u00ean b\u1ea3n giao nh\u1eadn, ch\u1ee9ng t\u1eeb thanh to\u00e1n c\u00f9ng c\u00e1c h\u1ed3 s\u01a1 li\u00ean quan. B\u1ea3ng k\u00ea \u0111\u01b0\u1ee3c l\u1eadp theo th\u1ee9 t\u1ef1 th\u1eddi gian mua h\u00e0ng v\u00e0 t\u1ed5ng h\u1ee3p theo t\u1eebng th\u00e1ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>4.1. Th\u00f4ng tin ng\u01b0\u1eddi mua<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1ea1i ph\u1ea7n \u0111\u1ea7u b\u1ea3ng k\u00ea, doanh nghi\u1ec7p ghi ng\u00e0y, th\u00e1ng, n\u0103m l\u1eadp b\u1ea3ng k\u00ea; t\u00ean doanh nghi\u1ec7p; m\u00e3 s\u1ed1 thu\u1ebf; \u0111\u1ecba ch\u1ec9; s\u1ed1 \u0111i\u1ec7n tho\u1ea1i v\u00e0 \u0111\u1ecba ch\u1ec9 n\u01a1i t\u1ed5 ch\u1ee9c thu mua. C\u00e1c th\u00f4ng tin n\u00e0y c\u1ea7n \u0111\u01b0\u1ee3c ghi ch\u00ednh x\u00e1c theo h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd c\u1ee7a doanh nghi\u1ec7p v\u00e0 \u0111\u1ecba \u0111i\u1ec3m th\u1ef1c t\u1ebf ph\u00e1t sinh ho\u1ea1t \u0111\u1ed9ng thu mua.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p t\u1ed5 ch\u1ee9c nhi\u1ec1u tr\u1ea1m thu mua t\u1ea1i c\u00e1c \u0111\u1ecba \u0111i\u1ec3m kh\u00e1c nhau, t\u1eebng tr\u1ea1m c\u1ea7n l\u1eadp b\u1ea3ng k\u00ea ri\u00eang. Sau \u0111\u00f3, doanh nghi\u1ec7p t\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u t\u1eeb c\u00e1c tr\u1ea1m \u0111\u1ec3 ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c k\u1ebf to\u00e1n v\u00e0 l\u01b0u tr\u1eef ch\u1ee9ng t\u1eeb.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>4.2. Th\u00f4ng tin ng\u01b0\u1eddi b\u00e1n<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u1ea7n ghi r\u00f5 t\u00ean ng\u01b0\u1eddi b\u00e1n, \u0111\u1ecba ch\u1ec9, s\u1ed1 c\u0103n c\u01b0\u1edbc v\u00e0 s\u1ed1 \u0111i\u1ec7n tho\u1ea1i n\u1ebfu c\u00f3. Th\u00f4ng tin n\u00e0y gi\u00fap x\u00e1c \u0111\u1ecbnh ng\u01b0\u1eddi tr\u1ef1c ti\u1ebfp b\u00e1n h\u00e0ng v\u00e0 l\u00e0 c\u0103n c\u1ee9 \u0111\u1ec3 ki\u1ec3m tra giao d\u1ecbch c\u00f3 thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c ph\u00e9p l\u1eadp b\u1ea3ng k\u00ea hay kh\u00f4ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi thu mua t\u1eeb nhi\u1ec1u c\u00e1 nh\u00e2n ho\u1eb7c h\u1ed9 gia \u0111\u00ecnh, m\u1ed7i ng\u01b0\u1eddi b\u00e1n c\u1ea7n \u0111\u01b0\u1ee3c ghi th\u00e0nh m\u1ed9t d\u00f2ng ri\u00eang. Doanh nghi\u1ec7p n\u00ean \u0111\u1ed1i chi\u1ebfu th\u00f4ng tin v\u1edbi gi\u1ea5y t\u1edd t\u00f9y th\u00e2n v\u00e0 c\u00e1c t\u00e0i li\u1ec7u li\u00ean quan \u0111\u1ec3 h\u1ea1n ch\u1ebf sai l\u1ec7ch khi ki\u1ec3m tra h\u1ed3 s\u01a1.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>4.3. N\u1ed9i dung h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u1ede ph\u1ea7n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o, doanh nghi\u1ec7p ghi ng\u00e0y mua h\u00e0ng, t\u00ean h\u00e0ng h\u00f3a ho\u1eb7c d\u1ecbch v\u1ee5, s\u1ed1 l\u01b0\u1ee3ng ho\u1eb7c tr\u1ecdng l\u01b0\u1ee3ng v\u00e0 \u0111\u01a1n gi\u00e1 th\u1ef1c t\u1ebf. T\u00ean h\u00e0ng h\u00f3a c\u1ea7n \u0111\u01b0\u1ee3c m\u00f4 t\u1ea3 r\u00f5 r\u00e0ng, ph\u00f9 h\u1ee3p v\u1edbi phi\u1ebfu nh\u1eadp kho, bi\u00ean b\u1ea3n giao nh\u1eadn v\u00e0 n\u1ed9i dung thanh to\u00e1n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi n\u00f4ng s\u1ea3n, th\u1ee7y s\u1ea3n, ph\u1ebf li\u1ec7u ho\u1eb7c s\u1ea3n ph\u1ea9m th\u1ee7 c\u00f4ng, n\u00ean ghi c\u1ee5 th\u1ec3 lo\u1ea1i h\u00e0ng, \u0111\u01a1n v\u1ecb t\u00ednh v\u00e0 kh\u1ed1i l\u01b0\u1ee3ng thu mua. C\u00e1ch ghi chi ti\u1ebft gi\u00fap doanh nghi\u1ec7p thu\u1eadn ti\u1ec7n \u0111\u1ed1i chi\u1ebfu s\u1ed1 l\u01b0\u1ee3ng nh\u1eadp kho v\u00e0 ch\u1ee9ng minh ngu\u1ed3n g\u1ed1c h\u00e0ng h\u00f3a.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>4.4. Gi\u00e1 tr\u1ecb thanh to\u00e1n<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u1ed9t t\u1ed5ng gi\u00e1 thanh to\u00e1n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh d\u1ef1a tr\u00ean s\u1ed1 l\u01b0\u1ee3ng, tr\u1ecdng l\u01b0\u1ee3ng v\u00e0 \u0111\u01a1n gi\u00e1 c\u1ee7a t\u1eebng m\u1eb7t h\u00e0ng ho\u1eb7c d\u1ecbch v\u1ee5. Sau khi ho\u00e0n t\u1ea5t c\u00e1c d\u00f2ng k\u00ea khai, doanh nghi\u1ec7p c\u1ed9ng t\u1ed5ng gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o v\u00e0 ghi s\u1ed1 ti\u1ec1n b\u1eb1ng ch\u1eef t\u1ea1i ph\u1ea7n cu\u1ed1i b\u1ea3ng k\u00ea.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">S\u1ed1 ti\u1ec1n tr\u00ean b\u1ea3ng k\u00ea ph\u1ea3i th\u1ed1ng nh\u1ea5t v\u1edbi phi\u1ebfu chi ho\u1eb7c ch\u1ee9ng t\u1eeb thanh to\u00e1n. Tr\u01b0\u1eddng h\u1ee3p t\u1ed5ng gi\u00e1 tr\u1ecb mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 trong ng\u00e0y c\u1ee7a t\u1eebng h\u1ed9 ho\u1eb7c c\u00e1 nh\u00e2n t\u1eeb 5 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean, doanh nghi\u1ec7p ph\u1ea3i th\u1ef1c hi\u1ec7n thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t theo quy \u0111\u1ecbnh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>4.5. Ch\u1eef k\u00fd v\u00e0 l\u01b0u tr\u1eef h\u1ed3 s\u01a1<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Sau khi ho\u00e0n th\u00e0nh, ng\u01b0\u1eddi l\u1eadp b\u1ea3ng k\u00ea k\u00fd v\u00e0 ghi r\u00f5 h\u1ecd t\u00ean. Ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt ho\u1eb7c ng\u01b0\u1eddi \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n c\u1ee7a doanh nghi\u1ec7p k\u00fd t\u00ean, \u0111\u00f3ng d\u1ea5u v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a th\u00f4ng tin \u0111\u00e3 k\u00ea khai. M\u1eabu 02\/TNDN kh\u00f4ng c\u00f3 ph\u1ea7n y\u00eau c\u1ea7u ch\u1eef k\u00fd c\u1ee7a ng\u01b0\u1eddi b\u00e1n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u1ea7n l\u01b0u b\u1ea3ng k\u00ea c\u00f9ng ch\u1ee9ng t\u1eeb thanh to\u00e1n, phi\u1ebfu nh\u1eadp kho, bi\u00ean b\u1ea3n giao nh\u1eadn v\u00e0 t\u00e0i li\u1ec7u ch\u1ee9ng minh ngu\u1ed3n g\u1ed1c h\u00e0ng h\u00f3a. Vi\u1ec7c s\u1eafp x\u1ebfp h\u1ed3 s\u01a1 theo t\u1eebng giao d\u1ecbch ho\u1eb7c t\u1eebng th\u00e1ng gi\u00fap qu\u00e1 tr\u00ecnh ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf thu\u1eadn ti\u1ec7n h\u01a1n.<\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-17953\" src=\"https:\/\/arito.vn\/wp-content\/uploads\/2026\/07\/Hu\u031bo\u031b\u0301ng-da\u0302\u0303n-ca\u0301ch-la\u0323\u0302p.jpg\" alt=\"H\u01b0\u1edbng d\u1eabn c\u00e1ch l\u1eadp m\u1eabu b\u1ea3ng k\u00ea mua h\u00e0ng kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n\" width=\"2000\" height=\"1000\" srcset=\"https:\/\/arito.vn\/wp-content\/uploads\/2026\/07\/Hu\u031bo\u031b\u0301ng-da\u0302\u0303n-ca\u0301ch-la\u0323\u0302p.jpg 2000w, https:\/\/arito.vn\/wp-content\/uploads\/2026\/07\/Hu\u031bo\u031b\u0301ng-da\u0302\u0303n-ca\u0301ch-la\u0323\u0302p-18x9.jpg 18w\" sizes=\"(max-width: 2000px) 100vw, 2000px\" \/><\/p>\n<h2 style=\"text-align: justify;\"><b>5. H\u1ed3 s\u01a1 c\u1ea7n chu\u1ea9n b\u1ecb khi mua h\u00e0ng kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 kho\u1ea3n mua h\u00e0ng kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n c\u00f3 \u0111\u1ee7 c\u0103n c\u1ee9 h\u1ea1ch to\u00e1n v\u00e0 ph\u1ee5c v\u1ee5 quy\u1ebft to\u00e1n thu\u1ebf, doanh nghi\u1ec7p c\u1ea7n chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 ch\u1ee9ng minh giao d\u1ecbch th\u1ef1c t\u1ebf. T\u00f9y t\u1eebng tr\u01b0\u1eddng h\u1ee3p, b\u1ed9 h\u1ed3 s\u01a1 c\u00f3 th\u1ec3 g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ea3ng k\u00ea thu mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 theo M\u1eabu 02\/TNDN.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ee3p \u0111\u1ed3ng mua b\u00e1n ho\u1eb7c th\u1ecfa thu\u1eadn giao d\u1ecbch n\u1ebfu c\u00f3.<\/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, d\u1ecbch v\u1ee5.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Phi\u1ebfu nh\u1eadp kho \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a mua v\u00e0o.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Phi\u1ebfu chi ho\u1eb7c ch\u1ee9ng t\u1eeb chi tr\u1ea3 ti\u1ec1n cho ng\u01b0\u1eddi b\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t n\u1ebfu gi\u00e1 tr\u1ecb mua trong ng\u00e0y c\u1ee7a t\u1eebng h\u1ed9 ho\u1eb7c c\u00e1 nh\u00e2n t\u1eeb 5 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ea3n sao c\u0103n c\u01b0\u1edbc ho\u1eb7c th\u00f4ng tin nh\u1eadn di\u1ec7n c\u1ee7a ng\u01b0\u1eddi b\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 ch\u1ee9ng minh ngu\u1ed3n g\u1ed1c h\u00e0ng h\u00f3a.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c t\u00e0i li\u1ec7u ch\u1ee9ng minh ng\u01b0\u1eddi b\u00e1n thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c ph\u00e9p b\u00e1n h\u00e0ng kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u00f4ng tin tr\u00ean c\u00e1c ch\u1ee9ng t\u1eeb c\u1ea7n th\u1ed1ng nh\u1ea5t v\u1ec1 ng\u01b0\u1eddi b\u00e1n, ng\u00e0y giao d\u1ecbch, lo\u1ea1i h\u00e0ng h\u00f3a, s\u1ed1 l\u01b0\u1ee3ng v\u00e0 gi\u00e1 tr\u1ecb thanh to\u00e1n. Doanh nghi\u1ec7p n\u00ean s\u1eafp x\u1ebfp h\u1ed3 s\u01a1 theo t\u1eebng giao d\u1ecbch ho\u1eb7c t\u1eebng th\u00e1ng \u0111\u1ec3 thu\u1eadn ti\u1ec7n ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu v\u00e0 gi\u1ea3i tr\u00ecnh khi c\u1ea7n.<\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-17952\" src=\"https:\/\/arito.vn\/wp-content\/uploads\/2026\/07\/Ho\u0302\u0300-so\u031b-ca\u0302\u0300n-chua\u0302\u0309n-bi\u0323-khi-mua-ha\u0300ng-kho\u0302ng-co\u0301-ho\u0301a-do\u031bn.jpg\" alt=\"H\u1ed3 s\u01a1 c\u1ea7n chu\u1ea9n b\u1ecb khi mua h\u00e0ng kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n\" width=\"2000\" height=\"1000\" srcset=\"https:\/\/arito.vn\/wp-content\/uploads\/2026\/07\/Ho\u0302\u0300-so\u031b-ca\u0302\u0300n-chua\u0302\u0309n-bi\u0323-khi-mua-ha\u0300ng-kho\u0302ng-co\u0301-ho\u0301a-do\u031bn.jpg 2000w, https:\/\/arito.vn\/wp-content\/uploads\/2026\/07\/Ho\u0302\u0300-so\u031b-ca\u0302\u0300n-chua\u0302\u0309n-bi\u0323-khi-mua-ha\u0300ng-kho\u0302ng-co\u0301-ho\u0301a-do\u031bn-18x9.jpg 18w\" sizes=\"(max-width: 2000px) 100vw, 2000px\" \/><\/p>\n<h2 style=\"text-align: justify;\"><b>6. \u0110i\u1ec1u ki\u1ec7n \u0111\u1ec3 kho\u1ea3n chi \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng ph\u1ea3i m\u1ecdi kho\u1ea3n mua h\u00e0ng kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n \u0111\u1ec1u \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb. Doanh nghi\u1ec7p c\u1ea7n ch\u1ee9ng minh giao d\u1ecbch ph\u00e1t sinh th\u1ef1c t\u1ebf, ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh, thu\u1ed9c \u0111\u00fang tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c l\u1eadp b\u1ea3ng k\u00ea v\u00e0 \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u v\u1ec1 h\u1ed3 s\u01a1, thanh to\u00e1n, h\u1ea1ch to\u00e1n theo quy \u0111\u1ecbnh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>6.1. Chi ph\u00ed ph\u1ea3i ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kho\u1ea3n chi ph\u1ea3i ph\u00e1t sinh th\u1ef1c t\u1ebf v\u00e0 c\u00f3 li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a doanh nghi\u1ec7p. H\u00e0ng h\u00f3a mua v\u00e0o c\u1ea7n \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng l\u00e0m nguy\u00ean v\u1eadt li\u1ec7u, h\u00e0ng h\u00f3a kinh doanh, c\u00f4ng c\u1ee5, t\u00e0i s\u1ea3n ho\u1eb7c ph\u1ee5c v\u1ee5 nh\u1eefng nhu c\u1ea7u h\u1ee3p l\u00fd trong qu\u00e1 tr\u00ecnh v\u1eadn h\u00e0nh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u1ea7n tr\u00e1nh \u0111\u01b0a c\u00e1c kho\u1ea3n chi ti\u00eau c\u00e1 nh\u00e2n, giao d\u1ecbch kh\u00f4ng c\u00f3 th\u1eadt ho\u1eb7c h\u00e0ng h\u00f3a kh\u00f4ng li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0o b\u1ea3ng k\u00ea. Khi c\u1ea7n gi\u1ea3i tr\u00ecnh, doanh nghi\u1ec7p ph\u1ea3i ch\u1ee9ng minh \u0111\u01b0\u1ee3c m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng v\u00e0 m\u1ed1i li\u00ean h\u1ec7 gi\u1eefa kho\u1ea3n mua v\u00e0o v\u1edbi ho\u1ea1t \u0111\u1ed9ng t\u1ea1o doanh thu.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>6.2. C\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 ch\u1ee9ng minh<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u1ea7n l\u1eadp M\u1eabu 02\/TNDN v\u00e0 l\u01b0u k\u00e8m c\u00e1c t\u00e0i li\u1ec7u ch\u1ee9ng minh giao d\u1ecbch, ch\u1eb3ng h\u1ea1n nh\u01b0 h\u1ee3p \u0111\u1ed3ng, bi\u00ean b\u1ea3n giao nh\u1eadn, phi\u1ebfu nh\u1eadp kho, ch\u1ee9ng t\u1eeb chi tr\u1ea3 v\u00e0 h\u1ed3 s\u01a1 ngu\u1ed3n g\u1ed1c h\u00e0ng h\u00f3a. Th\u00f4ng tin gi\u1eefa c\u00e1c ch\u1ee9ng t\u1eeb ph\u1ea3i th\u1ed1ng nh\u1ea5t v\u1ec1 ng\u01b0\u1eddi b\u00e1n, th\u1eddi gian mua, s\u1ed1 l\u01b0\u1ee3ng, \u0111\u01a1n gi\u00e1 v\u00e0 t\u1ed5ng gi\u00e1 tr\u1ecb thanh to\u00e1n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngo\u00e0i vi\u1ec7c ch\u1ee9ng minh giao d\u1ecbch c\u00f3 th\u1eadt, doanh nghi\u1ec7p c\u0169ng c\u1ea7n c\u00f3 t\u00e0i li\u1ec7u x\u00e1c \u0111\u1ecbnh ng\u01b0\u1eddi b\u00e1n thu\u1ed9c \u0111\u00fang \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c ph\u00e9p mua h\u00e0ng kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n. H\u1ed3 s\u01a1 c\u00e0ng \u0111\u1ea7y \u0111\u1ee7, r\u00f5 r\u00e0ng th\u00ec doanh nghi\u1ec7p c\u00e0ng thu\u1eadn ti\u1ec7n khi \u0111\u1ed1i chi\u1ebfu v\u00e0 gi\u1ea3i tr\u00ecnh v\u1edbi c\u01a1 quan thu\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>6.3. Thanh to\u00e1n \u0111\u00fang quy \u0111\u1ecbnh<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb chi tr\u1ea3 ti\u1ec1n cho ng\u01b0\u1eddi b\u00e1n theo quy \u0111\u1ecbnh v\u1ec1 k\u1ebf to\u00e1n, h\u00f3a \u0111\u01a1n v\u00e0 ch\u1ee9ng t\u1eeb. \u0110\u1ed1i v\u1edbi t\u1ed5ng gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua trong ng\u00e0y c\u1ee7a t\u1eebng h\u1ed9 ho\u1eb7c c\u00e1 nh\u00e2n t\u1eeb <\/span><b>5 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean<\/b><span style=\"font-weight: 400;\">, doanh nghi\u1ec7p ph\u1ea3i th\u1ef1c hi\u1ec7n thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ed9i dung tr\u00ean phi\u1ebfu chi ho\u1eb7c ch\u1ee9ng t\u1eeb chuy\u1ec3n kho\u1ea3n c\u1ea7n kh\u1edbp v\u1edbi th\u00f4ng tin ng\u01b0\u1eddi b\u00e1n v\u00e0 gi\u00e1 tr\u1ecb ghi tr\u00ean b\u1ea3ng k\u00ea. Doanh nghi\u1ec7p kh\u00f4ng n\u00ean chia nh\u1ecf kho\u1ea3n thanh to\u00e1n ho\u1eb7c t\u00e1ch giao d\u1ecbch trong c\u00f9ng ng\u00e0y nh\u1eb1m tr\u00e1nh \u0111i\u1ec1u ki\u1ec7n thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>6.4. \u0110\u01b0\u1ee3c ghi nh\u1eadn \u0111\u1ea7y \u0111\u1ee7 tr\u00ean s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kho\u1ea3n mua h\u00e0ng ph\u1ea3i \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n \u0111\u1ea7y \u0111\u1ee7, \u0111\u00fang k\u1ef3 v\u00e0 \u0111\u00fang n\u1ed9i dung kinh t\u1ebf ph\u00e1t sinh. S\u1ed1 li\u1ec7u tr\u00ean b\u1ea3ng k\u00ea c\u1ea7n th\u1ed1ng nh\u1ea5t v\u1edbi s\u1ed5 k\u1ebf to\u00e1n, phi\u1ebfu nh\u1eadp kho, c\u00f4ng n\u1ee3 ph\u1ea3i tr\u1ea3 v\u00e0 ch\u1ee9ng t\u1eeb thanh to\u00e1n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p n\u00ean \u0111\u1ed1i chi\u1ebfu \u0111\u1ecbnh k\u1ef3 gi\u1eefa b\u1ed9 ph\u1eadn mua h\u00e0ng, kho v\u00e0 k\u1ebf to\u00e1n \u0111\u1ec3 ph\u00e1t hi\u1ec7n ch\u00eanh l\u1ec7ch v\u1ec1 s\u1ed1 l\u01b0\u1ee3ng ho\u1eb7c gi\u00e1 tr\u1ecb. Vi\u1ec7c ghi nh\u1eadn thi\u1ebfu, sai k\u1ef3 ho\u1eb7c kh\u00f4ng \u0111\u1ed3ng nh\u1ea5t gi\u1eefa c\u00e1c ch\u1ee9ng t\u1eeb c\u00f3 th\u1ec3 l\u00e0m gi\u1ea3m t\u00ednh thuy\u1ebft ph\u1ee5c c\u1ee7a h\u1ed3 s\u01a1 khi quy\u1ebft to\u00e1n thu\u1ebf.<\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-17951\" src=\"https:\/\/arito.vn\/wp-content\/uploads\/2026\/07\/Die\u0302\u0300u-kie\u0323\u0302n-de\u0302\u0309-khoa\u0309n-chi-du\u031bo\u031b\u0323c-ti\u0301nh-va\u0300o-chi-phi\u0301-du\u031bo\u031b\u0323c-tru\u031b\u0300.jpg\" alt=\"\u0110i\u1ec1u ki\u1ec7n \u0111\u1ec3 kho\u1ea3n chi \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb\" width=\"2000\" height=\"1000\" srcset=\"https:\/\/arito.vn\/wp-content\/uploads\/2026\/07\/Die\u0302\u0300u-kie\u0323\u0302n-de\u0302\u0309-khoa\u0309n-chi-du\u031bo\u031b\u0323c-ti\u0301nh-va\u0300o-chi-phi\u0301-du\u031bo\u031b\u0323c-tru\u031b\u0300.jpg 2000w, https:\/\/arito.vn\/wp-content\/uploads\/2026\/07\/Die\u0302\u0300u-kie\u0323\u0302n-de\u0302\u0309-khoa\u0309n-chi-du\u031bo\u031b\u0323c-ti\u0301nh-va\u0300o-chi-phi\u0301-du\u031bo\u031b\u0323c-tru\u031b\u0300-18x9.jpg 18w\" sizes=\"(max-width: 2000px) 100vw, 2000px\" \/><\/p>\n<h2 style=\"text-align: justify;\"><b>7. Nh\u1eefng sai s\u00f3t th\u01b0\u1eddng g\u1eb7p khi l\u1eadp b\u1ea3ng k\u00ea mua h\u00e0ng kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi l\u1eadp M\u1eabu 02\/TNDN, doanh nghi\u1ec7p c\u00f3 th\u1ec3 g\u1eb7p nhi\u1ec1u sai s\u00f3t khi\u1ebfn h\u1ed3 s\u01a1 thi\u1ebfu c\u0103n c\u1ee9 ho\u1eb7c kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ghi nh\u1eadn chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb. C\u00e1c l\u1ed7i th\u01b0\u1eddng g\u1eb7p g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>L\u1eadp sai \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng:<\/b><span style=\"font-weight: 400;\"> Doanh nghi\u1ec7p s\u1eed d\u1ee5ng b\u1ea3ng k\u00ea cho giao d\u1ecbch v\u1edbi t\u1ed5 ch\u1ee9c, h\u1ed9 ho\u1eb7c c\u00e1 nh\u00e2n kinh doanh thu\u1ed9c di\u1ec7n ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Thi\u1ebfu ch\u1eef k\u00fd:<\/b><span style=\"font-weight: 400;\"> B\u1ea3ng k\u00ea kh\u00f4ng c\u00f3 ch\u1eef k\u00fd c\u1ee7a ng\u01b0\u1eddi l\u1eadp ho\u1eb7c ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt, ng\u01b0\u1eddi \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n c\u1ee7a doanh nghi\u1ec7p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Kh\u00f4ng c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n:<\/b><span style=\"font-weight: 400;\"> Kho\u1ea3n chi kh\u00f4ng k\u00e8m phi\u1ebfu chi, ch\u1ee9ng t\u1eeb chuy\u1ec3n kho\u1ea3n ho\u1eb7c t\u00e0i li\u1ec7u x\u00e1c nh\u1eadn \u0111\u00e3 thanh to\u00e1n cho ng\u01b0\u1eddi b\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Kh\u00f4ng c\u00f3 phi\u1ebfu nh\u1eadp kho:<\/b><span style=\"font-weight: 400;\"> H\u00e0ng h\u00f3a \u0111\u00e3 k\u00ea khai nh\u01b0ng kh\u00f4ng c\u00f3 ch\u1ee9ng t\u1eeb ch\u1ee9ng minh \u0111\u00e3 \u0111\u01b0\u1ee3c giao nh\u1eadn v\u00e0 nh\u1eadp kho th\u1ef1c t\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Khai sai gi\u00e1 tr\u1ecb:<\/b><span style=\"font-weight: 400;\"> S\u1ed1 l\u01b0\u1ee3ng, \u0111\u01a1n gi\u00e1 ho\u1eb7c t\u1ed5ng gi\u00e1 thanh to\u00e1n tr\u00ean b\u1ea3ng k\u00ea kh\u00f4ng kh\u1edbp v\u1edbi ch\u1ee9ng t\u1eeb giao nh\u1eadn v\u00e0 thanh to\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Thanh to\u00e1n kh\u00f4ng \u0111\u00fang quy \u0111\u1ecbnh:<\/b><span style=\"font-weight: 400;\"> Giao d\u1ecbch c\u00f3 t\u1ed5ng gi\u00e1 tr\u1ecb mua trong ng\u00e0y t\u1eeb 5 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean nh\u01b0ng v\u1eabn thanh to\u00e1n b\u1eb1ng ti\u1ec1n m\u1eb7t.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Kh\u00f4ng l\u01b0u h\u1ed3 s\u01a1 \u0111\u1ea7y \u0111\u1ee7:<\/b><span style=\"font-weight: 400;\"> Doanh nghi\u1ec7p ch\u1ec9 l\u01b0u b\u1ea3ng k\u00ea m\u00e0 thi\u1ebfu h\u1ee3p \u0111\u1ed3ng, bi\u00ean b\u1ea3n giao nh\u1eadn, h\u1ed3 s\u01a1 ng\u01b0\u1eddi b\u00e1n ho\u1eb7c t\u00e0i li\u1ec7u ch\u1ee9ng minh ngu\u1ed3n g\u1ed1c h\u00e0ng h\u00f3a.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 h\u1ea1n ch\u1ebf r\u1ee7i ro, doanh nghi\u1ec7p c\u1ea7n ki\u1ec3m tra \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng tr\u01b0\u1edbc khi mua h\u00e0ng, \u0111\u1ed1i chi\u1ebfu th\u00f4ng tin gi\u1eefa c\u00e1c ch\u1ee9ng t\u1eeb v\u00e0 l\u01b0u h\u1ed3 s\u01a1 t\u1eadp trung theo t\u1eebng giao d\u1ecbch. Vi\u1ec7c r\u00e0 so\u00e1t \u0111\u1ecbnh k\u1ef3 c\u0169ng gi\u00fap ph\u00e1t hi\u1ec7n s\u1edbm c\u00e1c sai l\u1ec7ch tr\u01b0\u1edbc khi k\u00ea khai v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf.<\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-17956\" src=\"https:\/\/arito.vn\/wp-content\/uploads\/2026\/07\/Nhu\u031b\u0303ng-sai-so\u0301t-thu\u031bo\u031b\u0300ng-ga\u0323\u0306p.jpg\" alt=\"Nh\u1eefng sai s\u00f3t th\u01b0\u1eddng g\u1eb7p khi l\u1eadp b\u1ea3ng k\u00ea mua h\u00e0ng kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n\" width=\"2000\" height=\"1000\" srcset=\"https:\/\/arito.vn\/wp-content\/uploads\/2026\/07\/Nhu\u031b\u0303ng-sai-so\u0301t-thu\u031bo\u031b\u0300ng-ga\u0323\u0306p.jpg 2000w, https:\/\/arito.vn\/wp-content\/uploads\/2026\/07\/Nhu\u031b\u0303ng-sai-so\u0301t-thu\u031bo\u031b\u0300ng-ga\u0323\u0306p-18x9.jpg 18w\" sizes=\"(max-width: 2000px) 100vw, 2000px\" \/><\/p>\n<h2 style=\"text-align: justify;\"><b>8. Doanh nghi\u1ec7p n\u00ean qu\u1ea3n l\u00fd c\u00e1c kho\u1ea3n mua h\u00e0ng kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n nh\u01b0 th\u1ebf n\u00e0o?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c kho\u1ea3n mua h\u00e0ng kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n th\u01b0\u1eddng ti\u1ec1m \u1ea9n r\u1ee7i ro v\u1ec1 thi\u1ebfu ch\u1ee9ng t\u1eeb, sai l\u1ec7ch s\u1ed1 li\u1ec7u v\u00e0 kh\u00f3 gi\u1ea3i tr\u00ecnh khi quy\u1ebft to\u00e1n thu\u1ebf. V\u00ec v\u1eady, doanh nghi\u1ec7p c\u1ea7n x\u00e2y d\u1ef1ng quy tr\u00ecnh th\u1ed1ng nh\u1ea5t t\u1eeb kh\u00e2u x\u00e1c minh ng\u01b0\u1eddi b\u00e1n, l\u1eadp b\u1ea3ng k\u00ea, giao nh\u1eadn h\u00e0ng h\u00f3a, thanh to\u00e1n \u0111\u1ebfn h\u1ea1ch to\u00e1n v\u00e0 l\u01b0u tr\u1eef h\u1ed3 s\u01a1.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t s\u1ed1 bi\u1ec7n ph\u00e1p doanh nghi\u1ec7p n\u00ean \u00e1p d\u1ee5ng g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chu\u1ea9n h\u00f3a quy tr\u00ecnh mua h\u00e0ng v\u00e0 x\u00e1c \u0111\u1ecbnh r\u00f5 tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c ph\u00e9p l\u1eadp M\u1eabu 02\/TNDN.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh danh m\u1ee5c ch\u1ee9ng t\u1eeb c\u1ea7n thu th\u1eadp cho t\u1eebng giao d\u1ecbch.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Theo d\u00f5i b\u1ea3ng k\u00ea, phi\u1ebfu nh\u1eadp kho, ch\u1ee9ng t\u1eeb thanh to\u00e1n v\u00e0 h\u1ed3 s\u01a1 ng\u01b0\u1eddi b\u00e1n t\u1eadp trung.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Li\u00ean k\u1ebft d\u1eef li\u1ec7u gi\u1eefa b\u1ed9 ph\u1eadn mua h\u00e0ng, kho v\u00e0 k\u1ebf to\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i chi\u1ebfu \u0111\u1ecbnh k\u1ef3 s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng nh\u1eadp, gi\u00e1 tr\u1ecb thanh to\u00e1n v\u00e0 s\u1ed1 li\u1ec7u \u0111\u00e3 h\u1ea1ch to\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u00e2n quy\u1ec1n ph\u00ea duy\u1ec7t nh\u1eb1m h\u1ea1n ch\u1ebf giao d\u1ecbch thi\u1ebfu h\u1ed3 s\u01a1 ho\u1eb7c kh\u00f4ng \u0111\u00fang \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00ean c\u1ea1nh quy tr\u00ecnh n\u1ed9i b\u1ed9, doanh nghi\u1ec7p c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m <\/span><b>ERP<\/b><span style=\"font-weight: 400;\"> \u0111\u1ec3 s\u1ed1 h\u00f3a v\u00e0 qu\u1ea3n l\u00fd to\u00e0n b\u1ed9 ch\u1ee9ng t\u1eeb mua h\u00e0ng tr\u00ean c\u00f9ng m\u1ed9t h\u1ec7 th\u1ed1ng. D\u1eef li\u1ec7u t\u1eeb \u0111\u01a1n mua h\u00e0ng, phi\u1ebfu nh\u1eadp kho, thanh to\u00e1n v\u00e0 k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c li\u00ean k\u1ebft gi\u00fap gi\u1ea3m nh\u1eadp li\u1ec7u tr\u00f9ng l\u1eb7p, h\u1ea1n ch\u1ebf ch\u00eanh l\u1ec7ch v\u00e0 h\u1ed7 tr\u1ee3 truy xu\u1ea5t h\u1ed3 s\u01a1 nhanh ch\u00f3ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi <\/span><a href=\"https:\/\/arito.vn\/en\/\" target=\"_blank\" rel=\"noopener\"><b>ARITO ERP<\/b><\/a><span style=\"font-weight: 400;\">, doanh nghi\u1ec7p c\u00f3 th\u1ec3 qu\u1ea3n l\u00fd t\u1eadp trung ho\u1ea1t \u0111\u1ed9ng mua h\u00e0ng, kho, c\u00f4ng n\u1ee3 v\u00e0 k\u1ebf to\u00e1n, \u0111\u1ed3ng th\u1eddi \u0111\u1ed1i chi\u1ebfu d\u1eef li\u1ec7u gi\u1eefa c\u00e1c b\u1ed9 ph\u1eadn theo t\u1eebng giao d\u1ecbch. Nh\u1edd \u0111\u00f3, h\u1ed3 s\u01a1 mua h\u00e0ng kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c ki\u1ec3m so\u00e1t ch\u1eb7t ch\u1ebd h\u01a1n, gi\u1ea3m nguy c\u01a1 th\u1ea5t l\u1ea1c ch\u1ee9ng t\u1eeb v\u00e0 h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng khi ki\u1ec3m tra, quy\u1ebft to\u00e1n thu\u1ebf.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>9. C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 m\u1eabu b\u1ea3ng k\u00ea mua h\u00e0ng kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n<\/b><\/h2>\n<h3 style=\"text-align: justify;\"><b>9.1. M\u1eabu b\u1ea3ng k\u00ea mua h\u00e0ng kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n c\u00f3 thay th\u1ebf h\u00f3a \u0111\u01a1n GTGT kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1eabu 02\/TNDN kh\u00f4ng c\u00f3 gi\u00e1 tr\u1ecb thay th\u1ebf h\u00f3a \u0111\u01a1n GTGT. \u0110\u00e2y ch\u1ec9 l\u00e0 ch\u1ee9ng t\u1eeb d\u00f9ng \u0111\u1ec3 ghi nh\u1eadn c\u00e1c kho\u1ea3n thu mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n trong nh\u1eefng tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c ph\u00e1p lu\u1eadt cho ph\u00e9p. N\u1ebfu ng\u01b0\u1eddi b\u00e1n thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng c\u00f3 ngh\u0129a v\u1ee5 xu\u1ea5t h\u00f3a \u0111\u01a1n, doanh nghi\u1ec7p v\u1eabn ph\u1ea3i y\u00eau c\u1ea7u ng\u01b0\u1eddi b\u00e1n cung c\u1ea5p h\u00f3a \u0111\u01a1n h\u1ee3p ph\u00e1p.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>9.2. Kh\u00f4ng l\u1eadp b\u1ea3ng k\u00ea c\u00f3 \u0111\u01b0\u1ee3c t\u00ednh chi ph\u00ed h\u1ee3p l\u00fd kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n mua h\u00e0ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i l\u1eadp b\u1ea3ng k\u00ea, vi\u1ec7c kh\u00f4ng c\u00f3 M\u1eabu 02\/TNDN c\u00f3 th\u1ec3 khi\u1ebfn h\u1ed3 s\u01a1 thi\u1ebfu c\u0103n c\u1ee9 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb. Doanh nghi\u1ec7p c\u1ea7n l\u1eadp b\u1ea3ng k\u00ea \u0111\u1ea7y \u0111\u1ee7, \u0111\u1ed3ng th\u1eddi l\u01b0u ch\u1ee9ng t\u1eeb thanh to\u00e1n, phi\u1ebfu nh\u1eadp kho, bi\u00ean b\u1ea3n giao nh\u1eadn v\u00e0 c\u00e1c t\u00e0i li\u1ec7u ch\u1ee9ng minh giao d\u1ecbch th\u1ef1c t\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>9.3. C\u00f3 c\u1ea7n ch\u1eef k\u00fd c\u1ee7a ng\u01b0\u1eddi b\u00e1n kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1eabu 02\/TNDN kh\u00f4ng y\u00eau c\u1ea7u ch\u1eef k\u00fd c\u1ee7a ng\u01b0\u1eddi b\u00e1n. B\u1ea3ng k\u00ea ph\u1ea3i c\u00f3 ch\u1eef k\u00fd c\u1ee7a ng\u01b0\u1eddi l\u1eadp v\u00e0 ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt ho\u1eb7c ng\u01b0\u1eddi \u0111\u01b0\u1ee3c doanh nghi\u1ec7p \u1ee7y quy\u1ec1n. Tuy nhi\u00ean, doanh nghi\u1ec7p v\u1eabn n\u00ean l\u01b0u th\u00f4ng tin nh\u1eadn di\u1ec7n, bi\u00ean b\u1ea3n giao nh\u1eadn ho\u1eb7c gi\u1ea5y t\u1edd x\u00e1c nh\u1eadn giao d\u1ecbch v\u1edbi ng\u01b0\u1eddi b\u00e1n \u0111\u1ec3 t\u0103ng t\u00ednh \u0111\u1ea7y \u0111\u1ee7 cho h\u1ed3 s\u01a1.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>9.4. C\u00f3 th\u1ec3 l\u1eadp b\u1ea3ng k\u00ea \u0111i\u1ec7n t\u1eed kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u00f3 th\u1ec3 l\u1eadp v\u00e0 qu\u1ea3n l\u00fd b\u1ea3ng k\u00ea b\u1eb1ng Excel, ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n ho\u1eb7c h\u1ec7 th\u1ed1ng ERP \u0111\u1ec3 thu\u1eadn ti\u1ec7n nh\u1eadp li\u1ec7u, \u0111\u1ed1i chi\u1ebfu v\u00e0 l\u01b0u tr\u1eef. Khi s\u1eed d\u1ee5ng b\u1ea3n \u0111i\u1ec7n t\u1eed, doanh nghi\u1ec7p c\u1ea7n b\u1ea3o \u0111\u1ea3m n\u1ed9i dung \u0111\u1ea7y \u0111\u1ee7, c\u00f3 th\u1ec3 truy xu\u1ea5t khi c\u1ea7n v\u00e0 \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u v\u1ec1 ch\u1eef k\u00fd, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>9.5. M\u1eabu 02\/TNDN c\u00f3 b\u1eaft bu\u1ed9c v\u1edbi m\u1ecdi tr\u01b0\u1eddng h\u1ee3p mua h\u00e0ng kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1eabu 02\/TNDN kh\u00f4ng \u00e1p d\u1ee5ng cho m\u1ecdi giao d\u1ecbch kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n. Doanh nghi\u1ec7p ch\u1ec9 \u0111\u01b0\u1ee3c l\u1eadp b\u1ea3ng k\u00ea khi mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 thu\u1ed9c \u0111\u00fang nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c ph\u00e1p lu\u1eadt cho ph\u00e9p, ch\u1eb3ng h\u1ea1n mua n\u00f4ng, l\u00e2m, th\u1ee7y s\u1ea3n t\u1eeb ng\u01b0\u1eddi tr\u1ef1c ti\u1ebfp s\u1ea3n xu\u1ea5t ho\u1eb7c \u0111\u00e1nh b\u1eaft; mua ph\u1ebf li\u1ec7u t\u1eeb ng\u01b0\u1eddi tr\u1ef1c ti\u1ebfp thu nh\u1eb7t; ho\u1eb7c mua t\u1eeb c\u00e1 nh\u00e2n, h\u1ed9 kinh doanh c\u00f3 doanh thu d\u01b0\u1edbi ng\u01b0\u1ee1ng ch\u1ecbu thu\u1ebf GTGT.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>10. K\u1ebft lu\u1eadn<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1eabu b\u1ea3ng k\u00ea mua h\u00e0ng kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n theo 02\/TNDN l\u00e0 c\u0103n c\u1ee9 quan tr\u1ecdng gi\u00fap doanh nghi\u1ec7p ghi nh\u1eadn \u0111\u00fang c\u00e1c kho\u1ea3n mua v\u00e0o, ho\u00e0n thi\u1ec7n h\u1ed3 s\u01a1 chi ph\u00ed v\u00e0 h\u1ea1n ch\u1ebf r\u1ee7i ro khi quy\u1ebft to\u00e1n thu\u1ebf. Doanh nghi\u1ec7p c\u1ea7n x\u00e1c \u0111\u1ecbnh \u0111\u00fang \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng, l\u1eadp b\u1ea3ng k\u00ea \u0111\u1ea7y \u0111\u1ee7, thanh to\u00e1n \u0111\u00fang quy \u0111\u1ecbnh v\u00e0 l\u01b0u tr\u1eef \u0111\u1ed3ng b\u1ed9 c\u00e1c ch\u1ee9ng t\u1eeb li\u00ean quan.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 ki\u1ec3m so\u00e1t ch\u1eb7t ch\u1ebd h\u01a1n to\u00e0n b\u1ed9 quy tr\u00ecnh mua h\u00e0ng, nh\u1eadp kho, thanh to\u00e1n v\u00e0 h\u1ea1ch to\u00e1n, doanh nghi\u1ec7p c\u00f3 th\u1ec3 tri\u1ec3n khai <\/span><a href=\"https:\/\/arito.vn\/en\/\"><b>ARITO ERP<\/b><\/a><span style=\"font-weight: 400;\">. H\u1ec7 th\u1ed1ng gi\u00fap li\u00ean k\u1ebft d\u1eef li\u1ec7u gi\u1eefa c\u00e1c b\u1ed9 ph\u1eadn, gi\u1ea3m sai s\u00f3t ch\u1ee9ng t\u1eeb v\u00e0 h\u1ed7 tr\u1ee3 truy xu\u1ea5t h\u1ed3 s\u01a1 nhanh ch\u00f3ng.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>M\u1eabu b\u1ea3ng k\u00ea mua h\u00e0ng kh\u00f4ng h\u00f3a \u0111\u01a1n theo 02\/TNDN l\u00e0 c\u0103n c\u1ee9 gi\u00fap doanh nghi\u1ec7p ghi nh\u1eadn c\u00e1c kho\u1ea3n mua v\u00e0o t\u1eeb c\u00e1 nh\u00e2n, ng\u01b0\u1eddi s\u1ea3n xu\u1ea5t tr\u1ef1c ti\u1ebfp ho\u1eb7c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng xu\u1ea5t h\u00f3a \u0111\u01a1n. N\u1ebfu l\u1eadp sai \u0111\u1ed1i t\u01b0\u1ee3ng, thi\u1ebfu ch\u1ee9ng t\u1eeb ho\u1eb7c kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n thanh to\u00e1n, kho\u1ea3n chi [&hellip;]<\/p>\n","protected":false},"author":14,"featured_media":17957,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[349],"tags":[],"class_list":["post-17950","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-hoa-don"],"blocksy_meta":[],"_links":{"self":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/17950","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\/14"}],"replies":[{"embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/comments?post=17950"}],"version-history":[{"count":2,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/17950\/revisions"}],"predecessor-version":[{"id":17961,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/17950\/revisions\/17961"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/media\/17957"}],"wp:attachment":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/media?parent=17950"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/categories?post=17950"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/tags?post=17950"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}