{"id":16270,"date":"2026-04-06T15:15:22","date_gmt":"2026-04-06T08:15:22","guid":{"rendered":"https:\/\/mb668s.com\/cam-nang-7mb66-xoc-dia\/?p=16270"},"modified":"2026-05-28T12:10:55","modified_gmt":"2026-05-28T05:10:55","slug":"credit-note-la-gi","status":"publish","type":"post","link":"https:\/\/mb668s.com\/cam-nang-7mb66-xoc-dia\/tu-van-nghe-nghiep\/credit-note-la-gi","title":{"rendered":"Credit Note L\u00e0 G\u00ec? N\u1ed9i Dung, Quy Tr\u00ecnh Ph\u00e1t H\u00e0nh V\u00e0 Quy \u0110\u1ecbnh Ph\u00e1p L\u00fd"},"content":{"rendered":"\n

Trong ho\u1ea1t \u0111\u1ed9ng mua b\u00e1n v\u00e0 k\u1ebf to\u00e1n doanh nghi\u1ec7p, c\u00f3 kh\u00f4ng \u00edt ch\u1ee9ng t\u1eeb d\u1ec5 g\u00e2y nh\u1ea7m l\u1eabn v\u00ec t\u00ean g\u1ecdi g\u1ea7n gi\u1ed1ng nhau. M\u1ed9t trong s\u1ed1 \u0111\u00f3 l\u00e0 credit note \u2013 ch\u1ee9ng t\u1eeb th\u01b0\u1eddng xu\u1ea5t hi\u1ec7n khi c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m gi\u00e1 tr\u1ecb giao d\u1ecbch \u0111\u00e3 ghi nh\u1eadn. V\u1eady credit note l\u00e0 g\u00ec<\/strong>, khi n\u00e0o ph\u00e1t h\u00e0nh v\u00e0 c\u1ea7n tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh ph\u00e1p l\u00fd n\u00e0o? B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y s\u1ebd gi\u1ea3i \u0111\u00e1p c\u1eb7n k\u1ebd \u0111\u1ec3 b\u1ea1n t\u1ef1 tin x\u1eed l\u00fd trong c\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n th\u1ef1c t\u1ebf.<\/p>\n\n\n\n

\"\"<\/figure>\n\n\n\n
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T\u1ed5ng quan nhanh v\u1ec1 credit note:<\/strong><\/p>\n

\u2013 Credit note (gi\u1ea5y b\u00e1o c\u00f3 \/ phi\u1ebfu ghi c\u00f3) l\u00e0 ch\u1ee9ng t\u1eeb do b\u00ean b\u00e1n ph\u00e1t h\u00e0nh nh\u1eb1m \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m s\u1ed1 ti\u1ec1n kh\u00e1ch h\u00e0ng ph\u1ea3i tr\u1ea3.<\/p>\n

\u2013 Th\u01b0\u1eddng d\u00f9ng khi h\u00e0ng h\u00f3a b\u1ecb tr\u1ea3 l\u1ea1i, sai l\u1ec7ch gi\u00e1, chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i ho\u1eb7c b\u00f9 tr\u1eeb c\u00f4ng n\u1ee3.<\/p>\n

\u2013 T\u1ea1i Vi\u1ec7t Nam, vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n li\u00ean quan \u0111\u1ebfn credit note \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh trong Lu\u1eadt K\u1ebf to\u00e1n 2015, Th\u00f4ng t\u01b0 200\/2014\/TT-BTC v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/p>\n<\/div>\n\n\n\n

1. Credit note l\u00e0 g\u00ec?<\/h2>\n\n\n\n

Credit note, c\u00f2n g\u1ecdi l\u00e0 credit memo, trong ti\u1ebfng Vi\u1ec7t th\u01b0\u1eddng \u0111\u01b0\u1ee3c d\u1ecbch l\u00e0 \u201cgi\u1ea5y b\u00e1o c\u00f3\u201d ho\u1eb7c \u201cphi\u1ebfu ghi c\u00f3\u201d \u2013 \u0111\u00e2y l\u00e0 ch\u1ee9ng t\u1eeb th\u01b0\u01a1ng m\u1ea1i do b\u00ean b\u00e1n ph\u00e1t h\u00e0nh cho b\u00ean mua \u0111\u1ec3 x\u00e1c nh\u1eadn kho\u1ea3n ti\u1ec1n \u0111\u01b0\u1ee3c ghi gi\u1ea3m v\u00e0o c\u00f4ng n\u1ee3 ph\u1ea3i thu. V\u1ec1 b\u1ea3n ch\u1ea5t, credit note ph\u1ea3n \u00e1nh vi\u1ec7c b\u00ean b\u00e1n \u201ctr\u1ea3 l\u1ea1i\u201d m\u1ed9t ph\u1ea7n gi\u00e1 tr\u1ecb cho b\u00ean mua m\u00e0 kh\u00f4ng c\u1ea7n chuy\u1ec3n ti\u1ec1n m\u1eb7t, thay v\u00e0o \u0111\u00f3 l\u00e0 tr\u1eeb th\u1eb3ng v\u00e0o kho\u1ea3n kh\u00e1ch h\u00e0ng c\u00f2n n\u1ee3 ho\u1eb7c \u0111\u1ec3 l\u00e0m c\u01a1 s\u1edf cho l\u1ea7n giao d\u1ecbch ti\u1ebfp theo.<\/p>\n\n\n\n

Trong nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n, credit note th\u01b0\u1eddng \u0111i k\u00e8m v\u1edbi kh\u00e1i ni\u1ec7m \u201ch\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m\u201d. Khi doanh nghi\u1ec7p xu\u1ea5t h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng (invoice) nh\u01b0ng sau \u0111\u00f3 ph\u00e1t sinh sai s\u00f3t v\u1ec1 s\u1ed1 l\u01b0\u1ee3ng, \u0111\u01a1n gi\u00e1, ho\u1eb7c kh\u00e1ch h\u00e0ng tr\u1ea3 l\u1ea1i m\u1ed9t ph\u1ea7n h\u00e0ng, b\u00ean b\u00e1n s\u1ebd ph\u00e1t h\u00e0nh credit note \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i doanh thu v\u00e0 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u00e3 k\u00ea khai tr\u01b0\u1edbc \u0111\u00f3.<\/p>\n\n\n\n

\n

Credit note kh\u00f4ng ph\u1ea3i l\u00e0 c\u00f4ng c\u1ee5 \u0111\u1ec3 x\u00f3a b\u1ecf m\u1ed9t giao d\u1ecbch \u2013 n\u00f3 l\u00e0 b\u1eb1ng ch\u1ee9ng k\u1ebf to\u00e1n cho th\u1ea5y giao d\u1ecbch ban \u0111\u1ea7u \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m m\u1ed9t c\u00e1ch minh b\u1ea1ch v\u00e0 h\u1ee3p l\u1ec7.<\/p>\n<\/blockquote>\n\n\n\n

Vi\u1ec7c hi\u1ec3u \u0111\u00fang b\u1ea3n ch\u1ea5t ch\u1ee9ng t\u1eeb n\u00e0y gi\u00fap k\u1ebf to\u00e1n vi\u00ean (Accountant) tr\u00e1nh nh\u1ea7m l\u1eabn v\u1edbi c\u00e1c lo\u1ea1i gi\u1ea5y t\u1edd kh\u00e1c nh\u01b0 debit note (gi\u1ea5y b\u00e1o n\u1ee3) hay h\u00f3a \u0111\u01a1n h\u1ee7y.<\/p>\n\n\n\n

2. N\u1ed9i dung v\u00e0 c\u1ea5u tr\u00fac c\u1ee7a m\u1ed9t credit note<\/h2>\n\n\n\n

D\u00f9 m\u1eabu credit note c\u00f3 th\u1ec3 kh\u00e1c nhau gi\u1eefa c\u00e1c doanh nghi\u1ec7p, nh\u01b0ng \u0111\u1ec3 \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn trong h\u1ea1ch to\u00e1n v\u00e0 k\u00ea khai thu\u1ebf, ch\u1ee9ng t\u1eeb n\u00e0y c\u1ea7n c\u00f3 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c tr\u01b0\u1eddng th\u00f4ng tin c\u01a1 b\u1ea3n. Theo h\u01b0\u1edbng d\u1eabn c\u1ee7a Th\u00f4ng t\u01b0 200\/2014\/TT-BTC v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP, m\u1ed9t credit note h\u1ee3p l\u1ec7 ph\u1ea3i c\u00f3 \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin \u0111\u1ecbnh danh hai b\u00ean, l\u00fd do \u0111i\u1ec1u ch\u1ec9nh v\u00e0 s\u1ed1 ti\u1ec1n gi\u1ea3m tr\u1eeb r\u00f5 r\u00e0ng.<\/p>\n\n\n\n

N\u1ebfu b\u1ea1n \u0111ang t\u00ecm hi\u1ec3u s\u00e2u h\u01a1n v\u1ec1 nghi\u1ec7p v\u1ee5 ch\u1ee9ng t\u1eeb v\u00e0 mu\u1ed1n theo \u0111u\u1ed5i ngh\u1ec1 n\u00e0y, c\u00f3 th\u1ec3 tham kh\u1ea3o th\u00eam c\u00e1c c\u01a1 h\u1ed9i vi\u1ec7c l\u00e0m k\u1ebf to\u00e1n \/ ki\u1ec3m to\u00e1n<\/a><\/em><\/strong> \u0111\u1ec3 n\u1eafm b\u1eaft y\u00eau c\u1ea7u th\u1ef1c t\u1ebf c\u1ee7a nh\u00e0 tuy\u1ec3n d\u1ee5ng. \u0110\u00e2y l\u00e0 nh\u00f3m ng\u00e0nh \u0111\u00f2i h\u1ecfi ki\u1ebfn th\u1ee9c chuy\u00ean s\u00e2u v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb v\u00e0 tu\u00e2n th\u1ee7 chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam (VAS).<\/p>\n\n\n\n

B\u1ea3ng d\u01b0\u1edbi \u0111\u00e2y t\u1ed5ng h\u1ee3p c\u00e1c tr\u01b0\u1eddng th\u00f4ng tin b\u1eaft bu\u1ed9c tr\u00ean m\u1ed9t credit note th\u00f4ng d\u1ee5ng:<\/p>\n\n\n\n

\n\n\n\n\n\n\n\n\n\n\n\n\n
Tr\u01b0\u1eddng th\u00f4ng tin<\/th>\nM\u00f4 t\u1ea3<\/th>\nB\u1eaft bu\u1ed9c<\/th>\n<\/tr>\n<\/thead>\n
S\u1ed1 credit note<\/td>\nM\u00e3 s\u1ed1 duy nh\u1ea5t, kh\u00f4ng tr\u00f9ng l\u1eb7p<\/td>\nC\u00f3<\/td>\n<\/tr>\n
Ng\u00e0y ph\u00e1t h\u00e0nh<\/td>\nNg\u00e0y l\u1eadp ch\u1ee9ng t\u1eeb \u0111i\u1ec1u ch\u1ec9nh<\/td>\nC\u00f3<\/td>\n<\/tr>\n
Th\u00f4ng tin b\u00ean b\u00e1n<\/td>\nT\u00ean, m\u00e3 s\u1ed1 thu\u1ebf, \u0111\u1ecba ch\u1ec9<\/td>\nC\u00f3<\/td>\n<\/tr>\n
Th\u00f4ng tin b\u00ean mua<\/td>\nT\u00ean, m\u00e3 s\u1ed1 thu\u1ebf, \u0111\u1ecba ch\u1ec9<\/td>\nC\u00f3<\/td>\n<\/tr>\n
S\u1ed1 h\u00f3a \u0111\u01a1n g\u1ed1c<\/td>\nInvoice b\u1ecb \u0111i\u1ec1u ch\u1ec9nh<\/td>\nC\u00f3<\/td>\n<\/tr>\n
L\u00fd do \u0111i\u1ec1u ch\u1ec9nh<\/td>\nTr\u1ea3 h\u00e0ng, sai gi\u00e1, chi\u1ebft kh\u1ea5u\u2026<\/td>\nC\u00f3<\/td>\n<\/tr>\n
S\u1ed1 ti\u1ec1n ghi gi\u1ea3m<\/td>\nBao g\u1ed3m thu\u1ebf GTGT n\u1ebfu c\u00f3<\/td>\nC\u00f3<\/td>\n<\/tr>\n
Ch\u1eef k\u00fd, \u0111\u00f3ng d\u1ea5u<\/td>\nNg\u01b0\u1eddi l\u1eadp, ng\u01b0\u1eddi duy\u1ec7t<\/td>\nC\u00f3<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/figure>\n\n\n\n

Vi\u1ec7c ghi r\u00f5 l\u00fd do \u0111i\u1ec1u ch\u1ec9nh l\u00e0 y\u1ebfu t\u1ed1 quan tr\u1ecdng nh\u1ea5t, v\u00ec c\u01a1 quan thu\u1ebf s\u1ebd c\u0103n c\u1ee9 v\u00e0o \u0111\u00e2y \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh t\u00ednh h\u1ee3p l\u1ec7 c\u1ee7a kho\u1ea3n \u0111i\u1ec1u ch\u1ec9nh khi doanh nghi\u1ec7p quy\u1ebft to\u00e1n.<\/p>\n\n\n\n

3. Khi n\u00e0o doanh nghi\u1ec7p c\u1ea7n ph\u00e1t h\u00e0nh credit note?<\/h2>\n\n\n\n

Credit note kh\u00f4ng ph\u1ea3i l\u00e0 ch\u1ee9ng t\u1eeb xu\u1ea5t hi\u1ec7n trong m\u1ecdi giao d\u1ecbch. N\u00f3 ch\u1ec9 \u0111\u01b0\u1ee3c l\u1eadp khi c\u00f3 s\u1ef1 ki\u1ec7n l\u00e0m ph\u00e1t sinh ngh\u0129a v\u1ee5 gi\u1ea3m tr\u1eeb kho\u1ea3n ph\u1ea3i thu t\u1eeb ph\u00eda b\u00ean b\u00e1n. Trong th\u1ef1c t\u1ebf, c\u00f3 n\u0103m t\u00ecnh hu\u1ed1ng ph\u1ed5 bi\u1ebfn nh\u1ea5t m\u00e0 k\u1ebf to\u00e1n doanh nghi\u1ec7p s\u1ebd c\u1ea7n x\u1eed l\u00fd b\u1eb1ng phi\u1ebfu ghi c\u00f3. M\u1ed7i t\u00ecnh hu\u1ed1ng \u0111\u1ec1u c\u00f3 c\u00e1ch h\u1ea1ch to\u00e1n ri\u00eang nh\u01b0ng \u0111\u1ec1u th\u1ed1ng nh\u1ea5t \u1edf \u0111i\u1ec3m: ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb g\u1ed1c l\u00e0m c\u0103n c\u1ee9.<\/p>\n\n\n\n

\u2013 Kh\u00e1ch h\u00e0ng tr\u1ea3 l\u1ea1i m\u1ed9t ph\u1ea7n ho\u1eb7c to\u00e0n b\u1ed9 h\u00e0ng h\u00f3a do sai quy c\u00e1ch, k\u00e9m ch\u1ea5t l\u01b0\u1ee3ng, ho\u1eb7c kh\u00f4ng \u0111\u00fang \u0111\u01a1n \u0111\u1eb7t h\u00e0ng.<\/p>\n\n\n\n

\u2013 Hai b\u00ean th\u1ecfa thu\u1eadn gi\u1ea3m gi\u00e1 sau khi h\u00f3a \u0111\u01a1n \u0111\u00e3 xu\u1ea5t, ch\u1eb3ng h\u1ea1n do l\u1ed7i k\u1ef9 thu\u1eadt nh\u1ecf nh\u01b0ng kh\u00e1ch v\u1eabn \u0111\u1ed3ng \u00fd nh\u1eadn h\u00e0ng.<\/p>\n\n\n\n

\u2013 \u00c1p d\u1ee5ng chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i theo s\u1ea3n l\u01b0\u1ee3ng t\u00edch l\u0169y m\u00e0 t\u1ea1i th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n ch\u01b0a t\u00ednh \u0111\u01b0\u1ee3c.<\/p>\n\n\n\n

\u2013 Ghi sai \u0111\u01a1n gi\u00e1, s\u1ed1 l\u01b0\u1ee3ng ho\u1eb7c thu\u1ebf su\u1ea5t tr\u00ean h\u00f3a \u0111\u01a1n g\u1ed1c v\u00e0 c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m cho \u0111\u00fang th\u1ef1c t\u1ebf.<\/p>\n\n\n\n

\u2013 B\u00f9 tr\u1eeb c\u00f4ng n\u1ee3 gi\u1eefa hai b\u00ean khi c\u00f3 giao d\u1ecbch ng\u01b0\u1ee3c chi\u1ec1u, \u0111\u1eb7c bi\u1ec7t trong quan h\u1ec7 mua b\u00e1n th\u01b0\u1eddng xuy\u00ean.<\/p>\n\n\n\n

Nh\u00ecn chung, m\u1ed7i l\u1ea7n ph\u00e1t h\u00e0nh credit note \u0111\u1ec1u ph\u1ea3i c\u00f3 bi\u00ean b\u1ea3n th\u1ecfa thu\u1eadn, bi\u00ean b\u1ea3n tr\u1ea3 h\u00e0ng ho\u1eb7c v\u0103n b\u1ea3n x\u00e1c nh\u1eadn gi\u1eefa hai b\u00ean \u0111\u1ec3 l\u00e0m h\u1ed3 s\u01a1 l\u01b0u tr\u1eef. \u0110\u00e2y c\u0169ng l\u00e0 \u0111i\u1ec3m m\u00e0 c\u01a1 quan thu\u1ebf th\u01b0\u1eddng ki\u1ec3m tra khi r\u00e0 so\u00e1t doanh thu v\u00e0 thu\u1ebf GTGT \u0111\u1ea7u ra.<\/p>\n\n\n\n

4. Quy tr\u00ecnh ph\u00e1t h\u00e0nh credit note theo quy \u0111\u1ecbnh Vi\u1ec7t Nam<\/h2>\n\n\n\n
\"\"<\/figure>\n\n\n\n

T\u1ea1i Vi\u1ec7t Nam, quy tr\u00ecnh ph\u00e1t h\u00e0nh gi\u1ea5y b\u00e1o c\u00f3 g\u1eafn ch\u1eb7t v\u1edbi quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed. K\u1ec3 t\u1eeb khi Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP v\u00e0 Th\u00f4ng t\u01b0 78\/2021\/TT-BTC c\u00f3 hi\u1ec7u l\u1ef1c, doanh nghi\u1ec7p b\u1eaft bu\u1ed9c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 ho\u1eb7c kh\u00f4ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf cho h\u1ea7u h\u1ebft giao d\u1ecbch. \u0110i\u1ec1u n\u00e0y \u0111\u1ed3ng ngh\u0129a v\u1edbi vi\u1ec7c credit note c\u0169ng \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n d\u01b0\u1edbi d\u1ea1ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m, thay v\u00ec ch\u1ee9ng t\u1eeb gi\u1ea5y nh\u01b0 tr\u01b0\u1edbc.<\/p>\n\n\n\n

\n

L\u01b0u \u00fd quan tr\u1ecdng:<\/strong><\/p>\n

\u2013 Kh\u00f4ng \u0111\u01b0\u1ee3c t\u1ef1 \u00fd h\u1ee7y h\u00f3a \u0111\u01a1n g\u1ed1c khi ph\u00e1t hi\u1ec7n sai s\u00f3t n\u1ebfu \u0111\u00e3 k\u00ea khai thu\u1ebf \u2013 ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh.<\/p>\n

\u2013 Bi\u00ean b\u1ea3n \u0111i\u1ec1u ch\u1ec9nh ph\u1ea3i c\u00f3 ch\u1eef k\u00fd c\u1ee7a c\u1ea3 hai b\u00ean, ghi r\u00f5 n\u1ed9i dung \u0111i\u1ec1u ch\u1ec9nh v\u00e0 s\u1ed1 h\u00f3a \u0111\u01a1n li\u00ean quan.<\/p>\n

\u2013 Th\u1eddi \u0111i\u1ec3m l\u1eadp credit note n\u00ean tr\u00f9ng v\u1edbi k\u1ef3 k\u00ea khai thu\u1ebf ph\u00e1t sinh \u0111i\u1ec1u ch\u1ec9nh \u0111\u1ec3 tr\u00e1nh sai l\u1ec7ch b\u00e1o c\u00e1o.<\/p>\n<\/div>\n\n\n\n

Quy tr\u00ecnh c\u01a1 b\u1ea3n th\u01b0\u1eddng tr\u1ea3i qua b\u1ed1n b\u01b0\u1edbc: x\u00e1c nh\u1eadn s\u1ef1 ki\u1ec7n ph\u00e1t sinh \u0111i\u1ec1u ch\u1ec9nh, l\u1eadp bi\u00ean b\u1ea3n th\u1ecfa thu\u1eadn gi\u1eefa hai b\u00ean, ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m (credit note) tr\u00ean ph\u1ea7n m\u1ec1m, v\u00e0 cu\u1ed1i c\u00f9ng l\u00e0 h\u1ea1ch to\u00e1n v\u00e0o s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n theo \u0111\u00fang t\u00e0i kho\u1ea3n quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 200\/2014\/TT-BTC. To\u00e0n b\u1ed9 ch\u1ee9ng t\u1eeb li\u00ean quan ph\u1ea3i \u0111\u01b0\u1ee3c l\u01b0u tr\u1eef t\u1ed1i thi\u1ec3u 10 n\u0103m theo Lu\u1eadt K\u1ebf to\u00e1n 2015. \u0110\u1ec3 ph\u00e2n bi\u1ec7t credit note v\u1edbi c\u00e1c lo\u1ea1i ch\u1ee9ng t\u1eeb th\u01b0\u01a1ng m\u1ea1i kh\u00e1c, b\u1ea1n c\u00f3 th\u1ec3 tham kh\u1ea3o th\u00eam b\u00e0i PO v\u00e0 invoice kh\u00e1c nhau ra sao<\/a><\/em><\/strong> \u0111\u1ec3 hi\u1ec3u b\u1ee9c tranh ch\u1ee9ng t\u1eeb giao d\u1ecbch \u0111\u1ea7y \u0111\u1ee7 h\u01a1n.<\/p>\n\n\n\n

5. So s\u00e1nh ng\u1eafn credit note v\u1edbi debit note<\/h2>\n\n\n\n

Nhi\u1ec1u ng\u01b0\u1eddi d\u1ec5 nh\u1ea7m credit note v\u1edbi debit note v\u00ec c\u1ea3 hai \u0111\u1ec1u l\u00e0 ch\u1ee9ng t\u1eeb \u0111i\u1ec1u ch\u1ec9nh. Tuy nhi\u00ean, h\u01b0\u1edbng \u0111i\u1ec1u ch\u1ec9nh v\u00e0 b\u00ean ph\u00e1t h\u00e0nh l\u1ea1i ho\u00e0n to\u00e0n kh\u00e1c nhau. Credit note do b\u00ean b\u00e1n l\u1eadp \u0111\u1ec3 ghi gi\u1ea3m kho\u1ea3n ph\u1ea3i thu, c\u00f2n debit note (gi\u1ea5y b\u00e1o n\u1ee3) do b\u00ean mua \u2013 ho\u1eb7c b\u00ean b\u00e1n trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u2013 l\u1eadp \u0111\u1ec3 ghi t\u0103ng kho\u1ea3n ph\u1ea3i thu ho\u1eb7c y\u00eau c\u1ea7u thanh to\u00e1n b\u1ed5 sung.<\/p>\n\n\n\n

M\u1ed9t c\u00e1ch \u0111\u01a1n gi\u1ea3n \u0111\u1ec3 ghi nh\u1edb: credit note l\u00e0m gi\u1ea3m s\u1ed1 ti\u1ec1n kh\u00e1ch h\u00e0ng ph\u1ea3i tr\u1ea3, trong khi debit note l\u00e0m t\u0103ng s\u1ed1 ti\u1ec1n \u0111\u00f3. Hai ch\u1ee9ng t\u1eeb n\u00e0y \u0111\u00f4i khi c\u00f9ng xu\u1ea5t hi\u1ec7n trong m\u1ed9t giao d\u1ecbch ph\u1ee9c t\u1ea1p, v\u00ed d\u1ee5 khi c\u00f3 c\u1ea3 ph\u1ea7n tr\u1ea3 h\u00e0ng l\u1eabn ph\u00e1t sinh ph\u00ed b\u1ed5 sung. Khi \u0111\u00f3, k\u1ebf to\u00e1n c\u1ea7n t\u00e1ch b\u1ea1ch hai nghi\u1ec7p v\u1ee5 \u0111\u1ec3 tr\u00e1nh b\u00f9 tr\u1eeb sai.<\/p>\n\n\n\n

\n

L\u1eddi khuy\u00ean cho k\u1ebf to\u00e1n m\u1edbi:<\/strong><\/p>\n

\u2013 Lu\u00f4n gi\u1eef b\u1ea3n scan bi\u00ean b\u1ea3n th\u1ecfa thu\u1eadn \u0111i\u1ec1u ch\u1ec9nh c\u00f9ng v\u1edbi credit note \u0111\u1ec3 \u0111\u1ed1i chi\u1ebfu khi c\u1ea7n.<\/p>\n

\u2013 S\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 t\u00ednh n\u0103ng li\u00ean k\u1ebft h\u00f3a \u0111\u01a1n g\u1ed1c \u2013 h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh \u0111\u1ec3 truy v\u1ebft d\u1ec5 d\u00e0ng.<\/p>\n

\u2013 Trao \u0111\u1ed5i tr\u01b0\u1edbc v\u1edbi b\u00ean mua v\u1ec1 c\u00e1ch h\u1ea1ch to\u00e1n \u0111\u1ec3 hai b\u00ean kh\u1edbp s\u1ed1 li\u1ec7u khi \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3 cu\u1ed1i k\u1ef3.<\/p>\n<\/div>\n\n\n\n

6. Th\u1ecb tr\u01b0\u1eddng ngh\u1ec1 Credit Note tr\u00ean CareerLink (2026)<\/h2>\n\n\n\n

D\u01b0\u1edbi \u0111\u00e2y l\u00e0 b\u1ee9c tranh t\u1ed5ng quan th\u1ecb tr\u01b0\u1eddng tuy\u1ec3n d\u1ee5ng v\u1ecb tr\u00ed credit note d\u1ef1a tr\u00ean d\u1eef li\u1ec7u c\u1eadp nh\u1eadt t\u1eeb CareerLink n\u0103m 2026. S\u1ed1 li\u1ec7u ph\u1ea3n \u00e1nh tin \u0111\u0103ng th\u1ef1c t\u1ebf v\u00e0 l\u00e0 tham chi\u1ebfu h\u1eefu \u00edch cho \u1ee9ng vi\u00ean \u0111\u1ecbnh h\u01b0\u1edbng ngh\u1ec1 nghi\u1ec7p.<\/p>\n\n\n\n\n\n\n
Ch\u1ec9 s\u1ed1<\/th>D\u1eef li\u1ec7u CareerLink 2026<\/th><\/tr>\n<\/thead>\n
T\u1ed5ng s\u1ed1 tin tuy\u1ec3n d\u1ee5ng \u0111ang m\u1edf<\/strong><\/td>306 tin tuy\u1ec3n d\u1ee5ng \u0111ang m\u1edf tr\u00ean CareerLink 2026<\/td><\/tr>\n
M\u1ee9c l\u01b0\u01a1ng tham chi\u1ebfu theo c\u1ea5p b\u1eadc<\/strong><\/td>Trung b\u00ecnh Trung b\u00ecnh 13 tri\u1ec7u\/th\u00e1ng (theo c\u1ea5p: K\u1ebf to\u00e1n vi\u00ean 8\u201312 tri\u1ec7u | Senior 14\u201320 tri\u1ec7u | K\u1ebf to\u00e1n tr\u01b0\u1edfng 25\u201345 tri\u1ec7u\/th\u00e1ng)<\/td><\/tr>\n
Top v\u1ecb tr\u00ed c\u1ee5 th\u1ec3 \u0111\u01b0\u1ee3c tuy\u1ec3n nhi\u1ec1u<\/strong><\/td>H\u1ed3 Ch\u00ed Minh | H\u00e0 N\u1ed9i | \u0110\u00e0 N\u1eb5ng | Long An | B\u00e0 R\u1ecba – V\u0169ng T\u00e0u<\/td><\/tr>\n
Khu v\u1ef1c tuy\u1ec3n d\u1ee5ng t\u1eadp trung<\/strong><\/td>H\u1ed3 Ch\u00ed Minh | H\u00e0 N\u1ed9i | \u0110\u00e0 N\u1eb5ng | Long An | B\u00e0 R\u1ecba – V\u0169ng T\u00e0u<\/td><\/tr>\n
Doanh nghi\u1ec7p \u0111\u0103ng tuy\u1ec3n ti\u00eau bi\u1ec3u<\/strong><\/td>CareerLink’s Client | C\u00d4NG TY TNHH C\u00d4NG NGH\u1ec6 TANIXA | C\u00f4ng Ty TNHH \u0110\u1ea1i L\u00fd Thu\u1ebf H\u1ee3p Lu\u1eadt | C\u00f4ng Ty C\u1ed5 Ph\u1ea7n T\u1eadp \u0110o\u00e0n Minh Anh (MIAN GROUP) | C\u00f4ng Ty TNHH Th\u1eddi Trang & M\u1ef9 Ph\u1ea9m \u00c2u Ch\u00e2u (Au Chau Fashion & Cosmetic Company – ACFC)<\/td><\/tr>\n
K\u1ef9 n\u0103ng v\u00e0 ch\u1ee9ng ch\u1ec9 \u0111\u01b0\u1ee3c \u01b0u ti\u00ean<\/strong><\/td>Ph\u1ea7n m\u1ec1m Misa SME, Fast, Bravo | Hi\u1ec3u Lu\u1eadt Thu\u1ebf GTGT\/TNDN\/TNCN | Th\u00f4ng t\u01b0 78\/2021 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed | VAS (Chu\u1ea9n m\u1ef1c K\u1ebf to\u00e1n Vi\u1ec7t Nam) | Excel: VLOOKUP, PivotTable, SUMIFS<\/td><\/tr>\n
Xu h\u01b0\u1edbng tuy\u1ec3n d\u1ee5ng 2026<\/strong><\/td>\u00c1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo Th\u00f4ng t\u01b0 78\/2021 v\u00e0 chu\u1ea9n IFRS \u0111ang \u0111\u1ea9y nhu c\u1ea7u k\u1ebf to\u00e1n hi\u1ec3u c\u1ea3 2 chu\u1ea9n (VAS + IFRS).<\/td><\/tr>\n<\/tbody>\n<\/table>\n\n\n\n
\n

G\u1ee3i \u00fd t\u1eeb d\u1eef li\u1ec7u CareerLink 2026<\/strong><\/p>\n

\u2013 \u1ee8ng vi\u00ean n\u00ean \u0111\u1ed1i chi\u1ebfu k\u1ef9 n\u0103ng v\u00e0 ch\u1ee9ng ch\u1ec9 c\u00e1 nh\u00e2n v\u1edbi y\u00eau c\u1ea7u th\u1ef1c t\u1ebf trong tin \u0111\u0103ng m\u1edbi nh\u1ea5t t\u1ea1i chuy\u00ean m\u1ee5c t\u01b0\u01a1ng \u1ee9ng.<\/p>\n

\u2013 M\u1ee9c l\u01b0\u01a1ng tr\u00ean l\u00e0 d\u1ea3i tham chi\u1ebfu \u2014 thu nh\u1eadp th\u1ef1c t\u1ebf ph\u1ee5 thu\u1ed9c quy m\u00f4 doanh nghi\u1ec7p, v\u1ecb tr\u00ed \u0111\u1ecba l\u00fd v\u00e0 kinh nghi\u1ec7m c\u1ee5 th\u1ec3.<\/p>\n

\u2013 \u0110\u1ea7u t\u01b0 ch\u1ee9ng ch\u1ec9 chuy\u00ean ng\u00e0nh v\u00e0 ngo\u1ea1i ng\u1eef l\u00e0 c\u00e1ch hi\u1ec7u qu\u1ea3 nh\u1ea5t \u0111\u1ec3 v\u01b0\u1ee3t l\u00ean trung v\u1ecb l\u01b0\u01a1ng.<\/p>\n<\/div>\n\n\n

7. FAQ \u2013 C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 credit note<\/h2>\n

1. Credit note c\u00f3 ph\u1ea3i l\u00e0 h\u00f3a \u0111\u01a1n kh\u00f4ng?<\/em><\/strong> Credit note trong b\u1ed1i c\u1ea3nh Vi\u1ec7t Nam hi\u1ec7n nay th\u01b0\u1eddng \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n d\u01b0\u1edbi d\u1ea1ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m theo Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP, n\u00ean c\u00f3 gi\u00e1 tr\u1ecb ph\u00e1p l\u00fd t\u01b0\u01a1ng \u0111\u01b0\u01a1ng h\u00f3a \u0111\u01a1n v\u00e0 \u0111\u01b0\u1ee3c d\u00f9ng \u0111\u1ec3 k\u00ea khai thu\u1ebf.<\/p>\n

2. Ph\u00e1t h\u00e0nh credit note c\u00f3 c\u1ea7n bi\u00ean b\u1ea3n th\u1ecfa thu\u1eadn kh\u00f4ng?<\/em><\/strong> C\u00f3. Bi\u00ean b\u1ea3n th\u1ecfa thu\u1eadn gi\u1eefa hai b\u00ean l\u00e0 c\u01a1 s\u1edf b\u1eaft bu\u1ed9c \u0111\u1ec3 l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan thu\u1ebf \u0111\u00e3 ph\u00e1t hi\u1ec7n sai s\u00f3t v\u00e0 y\u00eau c\u1ea7u \u0111i\u1ec1u ch\u1ec9nh theo quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra.<\/p>\n

3. Credit note c\u00f3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn thu\u1ebf GTGT \u0111\u00e3 k\u00ea khai kh\u00f4ng?<\/em><\/strong> C\u00f3. Khi ph\u00e1t h\u00e0nh credit note, doanh nghi\u1ec7p ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m doanh thu v\u00e0 thu\u1ebf GTGT \u0111\u1ea7u ra trong k\u1ef3 k\u00ea khai t\u01b0\u01a1ng \u1ee9ng, \u0111\u1ed3ng th\u1eddi b\u00ean mua c\u0169ng ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u00e3 kh\u1ea5u tr\u1eeb.<\/p>\n

Hi\u1ec3u r\u00f5 credit note l\u00e0 g\u00ec<\/strong> v\u00e0 c\u00e1ch v\u1eadn d\u1ee5ng \u0111\u00fang quy \u0111\u1ecbnh s\u1ebd gi\u00fap k\u1ebf to\u00e1n vi\u00ean x\u1eed l\u00fd nghi\u1ec7p v\u1ee5 \u0111i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n m\u1ed9t c\u00e1ch minh b\u1ea1ch, tr\u00e1nh r\u1ee7i ro khi quy\u1ebft to\u00e1n thu\u1ebf. Gi\u1ea5y b\u00e1o c\u00f3 kh\u00f4ng ch\u1ec9 l\u00e0 ch\u1ee9ng t\u1eeb k\u1ef9 thu\u1eadt m\u00e0 c\u00f2n l\u00e0 c\u00f4ng c\u1ee5 b\u1ea3o v\u1ec7 quy\u1ec1n l\u1ee3i c\u1ee7a c\u1ea3 b\u00ean b\u00e1n v\u00e0 b\u00ean mua trong m\u1ed1i quan h\u1ec7 th\u01b0\u01a1ng m\u1ea1i. H\u00e3y lu\u00f4n \u0111\u1ed1i chi\u1ebfu v\u1edbi Lu\u1eadt K\u1ebf to\u00e1n 2015, Th\u00f4ng t\u01b0 200\/2014\/TT-BTC v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP \u0111\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u00fang quy tr\u00ecnh.<\/p>\n

Minh An<\/strong><\/p>\n

B\u00e0i vi\u1ebft mang t\u00ednh ch\u1ea5t tham kh\u1ea3o, kh\u00f4ng thay th\u1ebf cho t\u01b0 v\u1ea5n chuy\u00ean m\u00f4n v\u1ec1 k\u1ebf to\u00e1n \u2013 thu\u1ebf. Doanh nghi\u1ec7p n\u00ean li\u00ean h\u1ec7 k\u1ebf to\u00e1n tr\u01b0\u1edfng ho\u1eb7c c\u01a1 quan thu\u1ebf tr\u1ef1c ti\u1ebfp \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 cho t\u1eebng tr\u01b0\u1eddng h\u1ee3p.<\/em><\/p>","protected":false},"excerpt":{"rendered":"

Credit note l\u00e0 g\u00ec, khi n\u00e0o ph\u00e1t h\u00e0nh, n\u1ed9i dung, c\u1ea5u tr\u00fac v\u00e0 quy \u0111\u1ecbnh ph\u00e1p l\u00fd theo Lu\u1eadt K\u1ebf to\u00e1n 2015, Th\u00f4ng t\u01b0 200\/2014\/TT-BTC v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP.<\/p>\n","protected":false},"author":58,"featured_media":16314,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[17],"tags":[],"class_list":["post-16270","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tu-van-nghe-nghiep"],"_links":{"self":[{"href":"https:\/\/mb668s.com\/cam-nang-7mb66-xoc-dia\/wp-json\/wp\/v2\/posts\/16270","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/mb668s.com\/cam-nang-7mb66-xoc-dia\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/mb668s.com\/cam-nang-7mb66-xoc-dia\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/mb668s.com\/cam-nang-7mb66-xoc-dia\/wp-json\/wp\/v2\/users\/58"}],"replies":[{"embeddable":true,"href":"https:\/\/mb668s.com\/cam-nang-7mb66-xoc-dia\/wp-json\/wp\/v2\/comments?post=16270"}],"version-history":[{"count":6,"href":"https:\/\/mb668s.com\/cam-nang-7mb66-xoc-dia\/wp-json\/wp\/v2\/posts\/16270\/revisions"}],"predecessor-version":[{"id":20934,"href":"https:\/\/mb668s.com\/cam-nang-7mb66-xoc-dia\/wp-json\/wp\/v2\/posts\/16270\/revisions\/20934"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mb668s.com\/cam-nang-7mb66-xoc-dia\/wp-json\/wp\/v2\/media\/16314"}],"wp:attachment":[{"href":"https:\/\/mb668s.com\/cam-nang-7mb66-xoc-dia\/wp-json\/wp\/v2\/media?parent=16270"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mb668s.com\/cam-nang-7mb66-xoc-dia\/wp-json\/wp\/v2\/categories?post=16270"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mb668s.com\/cam-nang-7mb66-xoc-dia\/wp-json\/wp\/v2\/tags?post=16270"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}