{"id":1309,"date":"2021-02-24T17:03:10","date_gmt":"2021-02-24T17:03:10","guid":{"rendered":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/?p=1309"},"modified":"2026-10-30T14:26:20","modified_gmt":"2026-10-30T07:26:20","slug":"debit-note-la-gi-cach-phan-biet-debit-note-va-credit-note","status":"publish","type":"post","link":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/kien-thuc-kinh-te\/debit-note-la-gi-cach-phan-biet-debit-note-va-credit-note","title":{"rendered":"Debit note l\u00e0 g\u00ec? C\u00e1ch ph\u00e2n bi\u1ec7t Debit note v\u00e0 Credit note"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><strong>Debit note l\u00e0 g\u00ec? Debit note kh\u00e1c g\u00ec v\u1edbi Credit note?<\/strong> V\u00e0 c\u00f3 c\u00e1c d\u1ea1ng Debit note n\u00e0o? H\u00e3y c\u00f9ng t\u00ecm hi\u1ec3u qua n\u1ed9i dung d\u01b0\u1edbi \u0111\u00e2y nh\u00e9.<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"559\" src=\"https:\/\/cl-wpml.careerlink.vn\/cam-nang-viec-lam\/wp-content\/uploads\/2021\/02\/18093230\/Debit-note-la-gi-EDIT-1024x559.jpg\" alt=\"\" class=\"wp-image-14406\" srcset=\"https:\/\/cl-wpml.careerlink.vn\/cam-nang-viec-lam\/wp-content\/uploads\/2021\/02\/18093230\/Debit-note-la-gi-EDIT-1024x559.jpg 1024w, https:\/\/cl-wpml.careerlink.vn\/cam-nang-viec-lam\/wp-content\/uploads\/2021\/02\/18093230\/Debit-note-la-gi-EDIT-300x164.jpg 300w, https:\/\/cl-wpml.careerlink.vn\/cam-nang-viec-lam\/wp-content\/uploads\/2021\/02\/18093230\/Debit-note-la-gi-EDIT-150x82.jpg 150w, https:\/\/cl-wpml.careerlink.vn\/cam-nang-viec-lam\/wp-content\/uploads\/2021\/02\/18093230\/Debit-note-la-gi-EDIT-768x419.jpg 768w, https:\/\/cl-wpml.careerlink.vn\/cam-nang-viec-lam\/wp-content\/uploads\/2021\/02\/18093230\/Debit-note-la-gi-EDIT.jpg 1408w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<div style=\"background:#e3f2fd;border-left:4px solid #1565c0;padding:15px 20px;margin:20px 0;border-radius:4px\">\n<p><strong>T\u1ed5ng quan nhanh<\/strong><\/p>\n<ul style=\"margin:5px 0;padding-left:20px\">\n<li>Debit Note (gi\u1ea5y b\u00e1o n\u1ee3) l\u00e0 ch\u1ee9ng t\u1eeb y\u00eau c\u1ea7u b\u00ean mua thanh to\u00e1n th\u00eam m\u1ed9t kho\u1ea3n ti\u1ec1n<\/li>\n<li>Ph\u00e2n bi\u1ec7t Debit Note v\u00e0 Credit Note: Debit Note t\u0103ng n\u1ee3, Credit Note gi\u1ea3m n\u1ee3<\/li>\n<li>Debit Note th\u01b0\u1eddng xu\u1ea5t hi\u1ec7n trong giao d\u1ecbch ngo\u1ea1i th\u01b0\u01a1ng v\u00e0 k\u1ebf to\u00e1n c\u00f4ng n\u1ee3<\/li>\n<\/ul>\n<\/div>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Debit Note l\u00e0 g\u00ec?<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Debit note l\u00e0 m\u1ed9t lo\u1ea1i gi\u1ea5y t\u1edd quen thu\u1ed9c trong giao d\u1ecbch th\u01b0\u01a1ng m\u1ea1i h\u00e0ng h\u00f3a qu\u1ed1c t\u1ebf. Debit note \u0111\u01b0\u1ee3c hi\u1ec3u trong ti\u1ebfng Vi\u1ec7t l\u00e0 gi\u1ea5y b\u00e1o n\u1ee3. \u0110\u00f3 l\u00e0 m\u1ed9t lo\u1ea1i ch\u1ee9ng t\u1eeb th\u01b0\u01a1ng m\u1ea1i do nh\u00e0 cung c\u1ea5p h\u00e0ng h\u00f3a g\u1eedi \u0111\u1ebfn \u0111\u1ed1i t\u00e1c mua h\u00e0ng nh\u1eb1m m\u1ee5c \u0111\u00edch th\u00f4ng b\u00e1o v\u1ec1 ngh\u0129a v\u1ee5 thanh to\u00e1n h\u00f3a \u0111\u01a1n c\u00f2n thi\u1ebfu. Ngo\u00e0i ra, gi\u1ea5y b\u00e1o n\u1ee3 c\u00f2n c\u00f3 th\u1ec3 d\u00f9ng v\u00e0o vi\u1ec7c nh\u1eafc nh\u1edf c\u00e1c kho\u1ea3n ti\u1ec1n s\u1eafp \u0111\u1ebfn h\u1ea1n ho\u1eb7c cung c\u1ea5p th\u00f4ng tin li\u00ean quan \u0111\u1ebfn h\u00f3a \u0111\u01a1n thanh to\u00e1n s\u1eafp t\u1edbi.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p, gi\u1ea5y b\u00e1o n\u1ee3 do b\u00ean mua l\u1eadp ra g\u1eedi \u0111\u1ebfn b\u00ean b\u00e1n khi mu\u1ed1n tr\u1ea3 l\u1ea1i h\u00e0ng h\u00f3a vay mua. \u0110\u1ed1i v\u1edbi nh\u1eefng m\u1eb7t h\u00e0ng \u0111\u01b0\u1ee3c tr\u1ea3 l\u1ea1i, n\u1ed9i dung ch\u1ee9ng t\u1eeb Debit note bao g\u1ed3m l\u00ed do tr\u1ea3 h\u00e0ng ph\u00f9 h\u1ee3p v\u00e0 t\u1ed5ng s\u1ed1 ti\u1ec1n t\u00edn d\u1ee5ng \u0111\u00e3 gi\u1ea3i ng\u00e2n \u0111\u1ec3 b\u00ean cung c\u1ea5p h\u00e0ng h\u00f3a ho\u00e0n ti\u1ec1n (n\u1ebfu c\u00f3).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">B\u00ean c\u1ea1nh \u0111\u00f3, Debit note c\u00f2n c\u00f3 t\u00e1c d\u1ee5ng nh\u01b0 m\u1ed9t h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh (Debit Memo). N\u00f3 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng khi h\u00f3a \u0111\u01a1n b\u1ecb sai s\u00f3t trong qu\u00e1 tr\u00ecnh nh\u1eadp li\u1ec7u ho\u1eb7c c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 tr\u1ecb h\u00f3a \u0111\u01a1n t\u0103ng l\u00ean. L\u00fac n\u00e0y, n\u1ed9i dung Debit note s\u1ebd \u0111i k\u00e8m v\u1edbi l\u1eddi gi\u1ea3i th\u00edch \u0111\u1ec3 t\u0103ng t\u00ednh minh b\u1ea1ch gi\u1eefa hai b\u00ean.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Nh\u01b0 v\u1eady, Debite Note m\u1eb7c d\u00f9 \u0111\u01b0\u1ee3c hi\u1ec3u l\u00e0 gi\u1ea5y b\u00e1o n\u1ee3 nh\u01b0ng kh\u00f4ng ch\u1ec9 c\u00f3 ch\u1ee9c n\u0103ng b\u00e1o n\u1ee3 m\u00e0 c\u00f2n \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng trong nhi\u1ec1u tr\u01b0\u1eddng h\u1ee3p kh\u00e1c nhau. T\u00f9y v\u00e0o m\u1ed7i tr\u01b0\u1eddng h\u1ee3p, doanh nghi\u1ec7p khi l\u1eadp Debit s\u1ebd c\u00e2n nh\u1eafc c\u1ea9n th\u1eadn \u0111\u1ec3 \u0111\u1ea1t \u0111\u01b0\u1ee3c hi\u1ec7u qu\u1ea3 giao d\u1ecbch t\u1ed1t nh\u1ea5t.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Th\u00f4ng tin c\u1ea7n c\u00f3 tr\u00ean Debit Note l\u00e0 g\u00ec?<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">V\u1edbi kh\u00e1i ni\u1ec7m Debit note l\u00e0 g\u00ec v\u00e0 c\u00e1c t\u00ecnh hu\u1ed1ng s\u1eed d\u1ee5ng Debit note n\u00eau tr\u00ean, ch\u00fang ta ph\u1ea7n n\u00e0o h\u00ecnh dung nh\u1eefng th\u00f4ng tin c\u1ea7n c\u00f3 tr\u00ean ch\u1ee9ng t\u1eeb n\u00e0y. Ch\u00fang bao g\u1ed3m c\u00e1c th\u00f4ng tin ch\u00ednh sau \u0111\u00e2y:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">N\u1ebfu b\u1ea1n \u0111ang t\u00ecm ki\u1ebfm c\u01a1 h\u1ed9i trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n, h\u00e3y tham kh\u1ea3o chuy\u00ean m\u1ee5c <a href=\"https:\/\/www.careerlink.vn\/viec-lam\/ke-toan-kiem-toan\/1\">vi\u1ec7c l\u00e0m k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n<\/a> \u0111\u1ec3 c\u1eadp nh\u1eadt c\u00e1c v\u1ecb tr\u00ed m\u1edbi nh\u1ea5t.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Th\u00f4ng tin truy xu\u1ea5t v\u1ec1 b\u00ean mua v\u00e0 b\u00ean b\u00e1n;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">T\u00ean h\u00e0ng h\u00f3a, s\u1ed1 hi\u1ec7u h\u00e0ng h\u00f3a;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Th\u1eddi gian giao d\u1ecbch (ng\u00e0y\/th\u00e1ng\/n\u0103m);<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">T\u1ed5ng gi\u00e1 tr\u1ecb \u0111\u01a1n h\u00e0ng;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">S\u1ed1 ti\u1ec1n c\u1ea7n thanh to\u00e1n trong k\u1ef3 h\u1ea1n s\u1eafp t\u1edbi;<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p class=\"wp-block-paragraph\"><em>C\u00e1c th\u00f4ng tin c\u00f3 tr\u00ean Debit note c\u1ea7n chi ti\u1ebft, c\u1ee5 th\u1ec3, r\u00f5 r\u00e0ng \u0111\u1ec3 \u0111\u1ed1i t\u01b0\u1ee3ng ti\u1ebfp nh\u1eadn c\u00f3 th\u1ec3 n\u1eafm b\u1eaft v\u00e0 th\u1ef1c hi\u1ec7n. Nh\u1edd \u0111\u00f3 giao d\u1ecbch gi\u1eefa hai b\u00ean tr\u1edf n\u00ean minh b\u1ea1ch v\u00e0 d\u1ec5 d\u00e0ng h\u01a1n.<\/em><\/p>\n<\/blockquote>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>B\u1ea3n ch\u1ea5t c\u1ee7a Debit note l\u00e0 g\u00ec?<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Nhi\u1ec1u ng\u01b0\u1eddi kh\u00f4ng hi\u1ec3u r\u00f5 b\u1ea3n ch\u1ea5t Debit note l\u00e0 g\u00ec th\u01b0\u1eddng nh\u1ea7m l\u1eabn n\u00f3 v\u1edbi h\u00f3a \u0111\u01a1n thanh to\u00e1n. Tr\u00ean th\u1ef1c t\u1ebf, Gi\u1ea5y b\u00e1o n\u1ee3 (Debit note) kh\u00f4ng ph\u1ea3i l\u00e0 h\u00f3a \u0111\u01a1n. H\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c xu\u1ea5t ra trong m\u1ecdi tr\u01b0\u1eddng h\u1ee3p giao d\u1ecbch, trong khi Debit Note th\u01b0\u1eddng ch\u1ec9 \u0111\u01b0\u1ee3c l\u1eadp trong giao d\u1ecbch gi\u1eefa doanh nghi\u1ec7p v\u1edbi doanh nghi\u1ec7p.<\/p>\n\n\n\n<div style=\"background:#fff3e0;border-left:4px solid #ff9800;padding:15px 20px;margin:20px 0;border-radius:4px\">\n<p><strong>L\u01b0u \u00fd quan tr\u1ecdng<\/strong><\/p>\n<p>Debit note ph\u1ea3i \u0111\u01b0\u1ee3c l\u01b0u tr\u1eef theo \u0111\u00fang quy \u0111\u1ecbnh k\u1ebf to\u00e1n hi\u1ec7n h\u00e0nh (Lu\u1eadt K\u1ebf to\u00e1n 2015). Ch\u1ee9ng t\u1eeb g\u1ed1c c\u1ea7n gi\u1eef t\u1ed1i thi\u1ec3u 10 n\u0103m \u0111\u1ed1i v\u1edbi c\u00e1c giao d\u1ecbch li\u00ean quan \u0111\u1ebfn t\u00e0i s\u1ea3n, v\u1ed1n. Thi\u1ebfu ch\u1ee9ng t\u1eeb c\u00f3 th\u1ec3 g\u00e2y r\u1ee7i ro khi ki\u1ec3m to\u00e1n.<\/p>\n<\/div>\n\n\n\n<p class=\"wp-block-paragraph\">B\u00e0i vi\u1ebft <a href=\"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/kien-thuc-kinh-te\/loi-nhuan-gop-la-gi-cach-tinh-loi-nhuan-gop-don-gian\">L\u1ee3i nhu\u1eadn g\u1ed9p l\u00e0 g\u00ec<\/a> c\u0169ng l\u00e0 ki\u1ebfn th\u1ee9c c\u1ea7n thi\u1ebft cho ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n v\u00e0 t\u00e0i ch\u00ednh doanh nghi\u1ec7p.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">H\u01a1n n\u1eefa, Gi\u1ea5y b\u00e1o n\u1ee3 ph\u00e2n bi\u1ec7t v\u1edbi h\u00f3a \u0111\u01a1n \u1edf ch\u1ed7 ch\u00fang th\u01b0\u1eddng c\u00f3 h\u00ecnh th\u1ee9c nh\u01b0 th\u01b0 v\u00e0 kh\u00f4ng y\u00eau c\u1ea7u ng\u01b0\u1eddi nh\u1eadn ph\u1ea3i thanh to\u00e1n ngay l\u1eadp t\u1ee9c. Debit note ch\u1ec9 c\u00f3 ch\u1ee9c n\u0103ng th\u00f4ng b\u00e1o cho \u0111\u1ed1i t\u00e1c mua h\u00e0ng v\u1ec1 c\u00e1c ngh\u0129a v\u1ee5 thanh to\u00e1n n\u1ee3 s\u1eafp t\u1edbi.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Nh\u01b0 v\u1eady, v\u1ec1 b\u1ea3n ch\u1ea5t Debit note c\u00f3 li\u00ean quan \u0111\u1ebfn vi\u1ec7c gia h\u1ea1n t\u00edn d\u1ee5ng. Ngh\u0129a l\u00e0 trong giao d\u1ecbch th\u01b0\u01a1ng mai, nh\u00e0 cung c\u1ea5p chuy\u1ec3n m\u1ed9t l\u00f4 h\u00e0ng \u0111\u1ebfn b\u00ean mua khi chi ph\u00ed h\u00e0ng h\u00f3a ch\u01b0a \u0111\u01b0\u1ee3c thanh to\u00e1n. Sau \u0111\u00f3 c\u00e1c kho\u1ea3n n\u1ee3 v\u00e0 t\u00edn d\u1ee5ng n\u00e0y \u0111\u01b0\u1ee3c nh\u1eadp v\u00e0o m\u1ed9t h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n \u0111\u1ec3 ti\u1ebfp t\u1ee5c theo d\u00f5i qu\u00e1 tr\u00ecnh v\u1eadn chuy\u1ec3n h\u00e0ng h\u00f3a. Debit note s\u1ebd \u0111\u01b0\u1ee3c g\u1eedi \u0111\u1ebfn b\u00ean mua khi h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c v\u1eadn chuy\u1ec3n th\u00e0nh c\u00f4ng \u0111\u1ec3 nh\u1eafc nh\u1edf v\u1ec1 kho\u1ea3n c\u1ea7n thanh to\u00e1n s\u1eafp t\u1edbi.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>C\u00e1c h\u00ecnh th\u1ee9c Debit note ph\u1ed5 bi\u1ebfn<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Debit note \u0111\u01b0\u1ee3c l\u1eadp ra d\u01b0\u1edbi nhi\u1ec1u h\u00ecnh th\u1ee9c kh\u00e1c nhau nh\u01b0ng ph\u1ed5 bi\u1ebfn nh\u1ea5t l\u00e0 hai d\u1ea1ng: d\u1ea1ng b\u01b0u thi\u1ebfp v\u00e0 d\u1ea1ng bi\u00ean lai v\u1eadn chuy\u1ec3n. V\u1eady c\u00e1c d\u1ea1ng Debit note l\u00e0 g\u00ec?<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">V\u1edbi d\u1ea1ng th\u01b0, Debit note nh\u01b0 m\u1ed9t c\u00e1ch nh\u1eafc nh\u1edf b\u00ean mua v\u1ec1 c\u00e1c kho\u1ea3n n\u1ee3 s\u1eafp t\u1edbi h\u1ea1n. Debit note d\u1ea1ng b\u01b0u thi\u1ebfp d\u00f9ng trong tr\u01b0\u1eddng h\u1ee3p b\u00ean b\u00e1n kh\u00f4ng ch\u1eafc ch\u1eafn h\u00f3a \u0111\u01a1n g\u1ed1c \u0111\u00e3 \u0111\u01b0\u1ee3c ph\u00e1t h\u00e0nh ch\u01b0a. Ngo\u00e0i c\u00e1c th\u00f4ng tin b\u1eaft bu\u1ed9c, n\u1ed9i dung b\u01b0u thi\u1ebfp Debit note c\u00f2n c\u00f3 th\u1ec3 \u0111\u00ednh k\u00e8m th\u00f4ng tin v\u1ec1 c\u00e1ch thanh to\u00e1n n\u1ee3 nh\u01b0: th\u00f4ng tin li\u00ean h\u1ec7, th\u00f4ng tin t\u00e0i kho\u1ea3n nh\u1eadn thanh to\u00e1n<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">V\u1edbi d\u1ea1ng bi\u00ean lai v\u1eadn chuy\u1ec3n, Debit note \u0111\u01b0\u1ee3c g\u1eedi \u0111\u1ebfn b\u00ean mua sau khi h\u1ecd \u0111\u00e3 nh\u1eadn h\u00e0ng nh\u01b0ng ch\u1ec9 thanh to\u00e1n m\u1ed9t ph\u1ea7n ti\u1ec1n. Bi\u00ean lai Debit note c\u00f3 th\u1ec3 thay th\u1ebf cho h\u00f3a \u0111\u01a1n v\u00e0 ng\u01b0\u1eddi mua c\u00f3 th\u1ec3 d\u1ef1a v\u00e0o \u0111\u00f3 \u0111\u1ec3 tr\u1ea3 l\u1ea1i h\u00e0ng n\u1ebfu ch\u1ea5t l\u01b0\u1ee3ng kh\u00f4ng \u0111\u1ea3m b\u1ea3o.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Debit note c\u00f3 ph\u1ea3i l\u00e0 ch\u1ee9ng t\u1eeb b\u1eaft bu\u1ed9c kh\u00f4ng?<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Tr\u00ean th\u1ef1c t\u1ebf, kh\u00f4ng ph\u1ea3i trong b\u1ea5t k\u1ef3 giao d\u1ecbch n\u00e0o doanh nghi\u1ec7p c\u0169ng c\u1ea7n l\u1eadp Gi\u1ea5y b\u00e1o n\u1ee3 (Debit note). Nh\u00e0 cung c\u1ea5p h\u00e0ng h\u00f3a c\u00f3 th\u1ec3 l\u1eadp ho\u1eb7c kh\u00f4ng l\u1eadp Debit note, tuy nhi\u00ean h\u1ecd \u01b0u ti\u00ean l\u1eadp Gi\u1ea5y b\u00e1o n\u1ee3 \u0111\u1ec3 ti\u1ec7n theo d\u00f5i t\u1ea5t c\u1ea3 giao d\u1ecbch. V\u1ec1 ph\u00eda b\u00ean mua, \u0111\u00f4i khi \u0111\u1ed1i t\u00e1c mua h\u00e0ng c\u0169ng \u0111\u01b0a ra y\u00eau c\u1ea7u nh\u00e0 cung c\u1ea5p g\u1eedi Debit note \u0111\u1ec3 l\u01b0u tr\u1eef n\u1ed9i b\u1ed9 cho c\u00f4ng ty.<\/p>\n\n\n\n<div style=\"background:#e8f5e9;border-left:4px solid #4caf50;padding:15px 20px;margin:20px 0;border-radius:4px\">\n<p><strong>L\u1eddi khuy\u00ean th\u1ef1c t\u1ebf<\/strong><\/p>\n<p>Lu\u00f4n \u0111\u1ed1i chi\u1ebfu n\u1ed9i dung debit note v\u1edbi h\u1ee3p \u0111\u1ed3ng g\u1ed1c v\u00e0 \u0111\u01a1n \u0111\u1eb7t h\u00e0ng tr\u01b0\u1edbc khi x\u00e1c nh\u1eadn. S\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n \u0111\u1ec3 qu\u1ea3n l\u00fd debit note\/credit note t\u1ef1 \u0111\u1ed9ng, tr\u00e1nh sai s\u00f3t khi x\u1eed l\u00fd th\u1ee7 c\u00f4ng s\u1ed1 l\u01b0\u1ee3ng l\u1edbn.<\/p>\n<\/div>\n\n\n\n<p class=\"wp-block-paragraph\">C\u00f3 th\u1ec3 n\u00f3i Debit note kh\u00f4ng ph\u1ea3i l\u00e0 m\u1ed9t ch\u1ee9ng t\u1eeb c\u1ee9ng nh\u1eafc v\u00e0 b\u1eaft bu\u1ed9c trong kh\u00e2u giao d\u1ecbch th\u01b0\u01a1ng m\u1ea1i. Vi\u1ec7c s\u1eed d\u1ee5ng Gi\u1ea5y b\u00e1o n\u1ee3 l\u00e0 ho\u00e0n to\u00e0n linh ho\u1ea1t v\u00e0 d\u00f9ng Debit note h\u00ecnh th\u1ee9c n\u00e0o \u0111\u1ec1u ph\u1ee5 thu\u1ed9c v\u00e0o k\u1ebf to\u00e1n c\u1ee7a m\u1ed7i c\u00f4ng ty.<\/p>\n\n\n\n<!-- gop301 n=27 -->\n<div data-gop301=\"27\">\n<h3 class=\"wp-block-heading\">Credit note trong th\u1ef1c t\u1ebf: khi n\u00e0o ph\u00e1t h\u00e0nh v\u00e0 c\u1ea7n ghi g\u00ec<\/h3>\n<p>Song song v\u1edbi gi\u1ea5y b\u00e1o n\u1ee3, doanh nghi\u1ec7p th\u01b0\u1eddng xuy\u00ean ph\u1ea3i x\u1eed l\u00fd credit note (c\u00f2n g\u1ecdi l\u00e0 credit memo, gi\u1ea5y b\u00e1o c\u00f3 ho\u1eb7c phi\u1ebfu ghi c\u00f3) \u2013 ch\u1ee9ng t\u1eeb b\u00ean b\u00e1n l\u1eadp \u0111\u1ec3 ghi gi\u1ea3m kho\u1ea3n b\u00ean mua c\u00f2n ph\u1ea3i tr\u1ea3. Credit note kh\u00f4ng x\u00f3a b\u1ecf giao d\u1ecbch ban \u0111\u1ea7u m\u00e0 l\u00e0 b\u1eb1ng ch\u1ee9ng cho th\u1ea5y giao d\u1ecbch \u0111\u00f3 \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m m\u1ed9t c\u00e1ch minh b\u1ea1ch. K\u1ebf to\u00e1n vi\u00ean (Accountant) th\u01b0\u1eddng g\u1eb7p ch\u1ee9ng t\u1eeb n\u00e0y trong c\u00e1c t\u00ecnh hu\u1ed1ng sau:<\/p>\n<p>\u2013 Kh\u00e1ch h\u00e0ng tr\u1ea3 l\u1ea1i m\u1ed9t ph\u1ea7n ho\u1eb7c to\u00e0n b\u1ed9 h\u00e0ng v\u00ec 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<p>\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 h\u00e0ng c\u00f3 l\u1ed7i nh\u1ecf nh\u01b0ng kh\u00e1ch v\u1eabn \u0111\u1ed3ng \u00fd nh\u1eadn.<\/p>\n<p>\u2013 Chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i theo s\u1ea3n l\u01b0\u1ee3ng t\u00edch l\u0169y \u0111\u01b0\u1ee3c t\u00ednh sau th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n.<\/p>\n<p>\u2013 H\u00f3a \u0111\u01a1n g\u1ed1c ghi sai \u0111\u01a1n gi\u00e1, s\u1ed1 l\u01b0\u1ee3ng ho\u1eb7c thu\u1ebf su\u1ea5t theo h\u01b0\u1edbng cao h\u01a1n th\u1ef1c t\u1ebf.<\/p>\n<p>D\u00f9 m\u1eabu ch\u1ee9ng t\u1eeb m\u1ed7i n\u01a1i m\u1ed9t kh\u00e1c, m\u1ed9t credit note \u0111\u1ee7 c\u0103n c\u1ee9 h\u1ea1ch to\u00e1n th\u01b0\u1eddng th\u1ec3 hi\u1ec7n c\u00e1c th\u00f4ng tin ch\u00ednh d\u01b0\u1edbi \u0111\u00e2y.<\/p>\n<table class=\"table table-bordered table-striped\">\n<thead><tr><th>Th\u00f4ng tin<\/th><th>N\u1ed9i dung c\u1ea7n ghi<\/th><\/tr><\/thead>\n<tbody>\n<tr><td>S\u1ed1 v\u00e0 ng\u00e0y l\u1eadp ch\u1ee9ng t\u1eeb<\/td><td>M\u00e3 s\u1ed1 kh\u00f4ng tr\u00f9ng l\u1eb7p, ng\u00e0y ph\u00e1t h\u00e0nh \u0111i\u1ec1u ch\u1ec9nh<\/td><\/tr>\n<tr><td>Th\u00f4ng tin hai b\u00ean<\/td><td>T\u00ean, m\u00e3 s\u1ed1 thu\u1ebf, \u0111\u1ecba ch\u1ec9 b\u00ean b\u00e1n v\u00e0 b\u00ean mua<\/td><\/tr>\n<tr><td>H\u00f3a \u0111\u01a1n g\u1ed1c<\/td><td>S\u1ed1 h\u00f3a \u0111\u01a1n (invoice) b\u1ecb \u0111i\u1ec1u ch\u1ec9nh<\/td><\/tr>\n<tr><td>L\u00fd do \u0111i\u1ec1u ch\u1ec9nh<\/td><td>Tr\u1ea3 h\u00e0ng, sai gi\u00e1, chi\u1ebft kh\u1ea5u\u2026<\/td><\/tr>\n<tr><td>S\u1ed1 ti\u1ec1n ghi gi\u1ea3m<\/td><td>Bao g\u1ed3m thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT) n\u1ebfu c\u00f3<\/td><\/tr>\n<\/tbody><\/table>\n<h3>\u0110i\u1ec1u ch\u1ec9nh gi\u1ea3m khi \u0111\u00e3 d\u00f9ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/h3>\n<p>T\u1ea1i Vi\u1ec7t Nam, khi doanh nghi\u1ec7p \u0111\u00e3 d\u00f9ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed (t\u1eeb 01\/7\/2026 thay th\u1ebf Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP), vi\u1ec7c ghi gi\u1ea3m th\u01b0\u1eddng \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n b\u1eb1ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m thay v\u00ec m\u1ed9t t\u1edd credit note gi\u1ea5y ri\u00eang l\u1ebb. N\u1ebfu h\u00f3a \u0111\u01a1n g\u1ed1c \u0111\u00e3 k\u00ea khai thu\u1ebf, k\u1ebf to\u00e1n kh\u00f4ng t\u1ef1 \u00fd h\u1ee7y m\u00e0 l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh, th\u01b0\u1eddng k\u00e8m th\u1ecfa thu\u1eadn b\u1eb1ng v\u0103n b\u1ea3n gi\u1eefa hai b\u00ean ghi r\u00f5 n\u1ed9i dung v\u00e0 s\u1ed1 h\u00f3a \u0111\u01a1n li\u00ean quan. Kho\u1ea3n \u0111i\u1ec1u ch\u1ec9nh n\u00e0y l\u00e0m gi\u1ea3m doanh thu v\u00e0 thu\u1ebf GTGT \u0111\u1ea7u ra c\u1ee7a b\u00ean b\u00e1n, \u0111\u1ed3ng th\u1eddi b\u00ean mua ph\u1ea3i gi\u1ea3m t\u01b0\u01a1ng \u1ee9ng thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u00e3 kh\u1ea5u tr\u1eeb. V\u00ec quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n v\u00e0 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt kh\u00e1 th\u01b0\u1eddng xuy\u00ean, doanh nghi\u1ec7p n\u00ean \u0111\u1ed1i chi\u1ebfu v\u0103n b\u1ea3n \u0111ang c\u00f3 hi\u1ec7u l\u1ef1c ho\u1eb7c h\u1ecfi k\u1ebf to\u00e1n tr\u01b0\u1edfng tr\u01b0\u1edbc khi x\u1eed l\u00fd tr\u01b0\u1eddng h\u1ee3p ph\u1ee9c t\u1ea1p.<\/p>\n<\/div>\n\n<h2 class=\"wp-block-heading\"><strong>C\u00e1ch ph\u00e2n bi\u1ec7t Debit note v\u00e0 Credit note<\/strong><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Credit Note l\u00e0 g\u00ec?<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">B\u00ean c\u1ea1nh vi\u1ec7c n\u1eafm b\u1eaft Debit note l\u00e0 g\u00ec, ch\u00fang ta c\u0169ng c\u1ea7n t\u00ecm hi\u1ec3u m\u1ed9t kh\u00e1i ni\u1ec7m d\u1ec5 g\u00e2y nh\u1ea7m l\u1eabn: Credit note.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">C\u00f9ng v\u1edbi Debit note, Credit note l\u00e0 m\u1ed9t lo\u1ea1i ch\u1ee9ng t\u1eeb quen thu\u1ed9c trong giao d\u1ecbch th\u01b0\u01a1ng m\u1ea1i. Thu\u1eadt ng\u1eef Credit note trong ti\u1ebfng Anh \u0111\u01b0\u1ee3c hi\u1ec3u theo ngh\u0129a ti\u1ebfng Vi\u1ec7t l\u00e0 \u201cghi ch\u00fa t\u00edn d\u1ee5ng\u201d. Ngh\u0129a l\u00e0 Credit note \u0111\u00f3ng vai tr\u00f2 nh\u01b0 m\u1ed9t lo\u1ea1i ch\u1ee9ng t\u1eeb do b\u00ean b\u00e1n g\u1eedi \u0111\u1ebfn b\u00ean mua, trong \u0111\u00f3 ch\u1ee9a c\u00e1c ghi ch\u00fa v\u1ec1 kho\u1ea3n ti\u1ec1n b\u00ean mua c\u1ea7n thanh to\u00e1n.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0110i\u1ec1u \u0111\u1eb7c bi\u1ec7t l\u00e0 kho\u1ea3n ti\u1ec1n c\u1ea7n thanh to\u00e1n n\u00e0y c\u00f3 gi\u00e1 tr\u1ecb \u00edt h\u01a1n so v\u1edbi kho\u1ea3n ti\u1ec1n ghi tr\u00ean h\u00f3a \u0111\u01a1n. M\u1ee5c \u0111\u00edch c\u1ee7a nh\u00e0 cung c\u1ea5p h\u00e0ng h\u00f3a l\u00e0 k\u00edch th\u00edch b\u00ean mua duy tr\u00ec giao d\u1ecbch v\u1edbi m\u00ecnh trong tr\u01b0\u1eddng h\u1ee3p xu\u1ea5t hi\u1ec7n h\u00e0ng b\u1ecb l\u1ed7i, h\u01b0 h\u1ecfng trong qu\u00e1 tr\u00ecnh v\u1eadn chuy\u1ec3n ho\u1eb7c kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 y\u00eau c\u1ea7u v\u1ec1 ch\u1ea5t l\u01b0\u1ee3ng.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>C\u00e1ch ph\u00e2n bi\u1ec7t Credit note v\u00e0 Debit note l\u00e0 g\u00ec?<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Credit note v\u00e0 Debit note \u0111\u1ec1u l\u00e0 nh\u1eefng ch\u1ee9ng t\u1eeb th\u01b0\u01a1ng m\u1ea1i ph\u1ed5 bi\u1ebfn, v\u1eady c\u00e1ch ph\u00e2n bi\u1ec7t Credit note v\u1edbi Debit note l\u00e0 g\u00ec?<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">C\u1ea7n hi\u1ec3u r\u1eb1ng Debit note l\u00e0 gi\u1ea5y ghi n\u1ee3 \u0111\u01b0\u1ee3c ng\u01b0\u1eddi b\u00e1n xu\u1ea5t ra nh\u1eb1m m\u1ee5c \u0111\u00edch nh\u1eafc nh\u1edf ho\u1eb7c th\u00f4ng b\u00e1o cho ng\u01b0\u1eddi mua v\u1ec1 kho\u1ea3n thanh to\u00e1n s\u1eafp t\u1edbi. Ngo\u00e0i ra, m\u1ed9t s\u1ed1 Debit note c\u00f2n \u0111\u01b0\u1ee3c d\u00f9ng \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh t\u0103ng gi\u00e1 tr\u1ecb \u0111\u01a1n h\u00e0ng so v\u1edbi h\u00f3a \u0111\u01a1n h\u00e0ng h\u00f3a tr\u01b0\u1edbc \u0111\u00f3. N\u00f3i c\u00e1ch kh\u00e1c, v\u1edbi Debit note, b\u00ean b\u00e1n s\u1ebd thu v\u1ec1 \u0111\u01b0\u1ee3c l\u1ee3i nhu\u1eadn.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Trong khi \u0111\u00f3, Credit note l\u1ea1i \u0111\u00f3ng vai tr\u00f2 nh\u01b0 m\u1ed9t \u201ch\u00f3a \u0111\u01a1n \u00e2m\u201d, t\u1ee9c l\u00e0 h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c ng\u01b0\u1eddi b\u00e1n xu\u1ea5t ra v\u1edbi m\u1ee5c \u0111\u00edch chuy\u1ec3n g\u1eedi ti\u1ec1n th\u1eeba cho ph\u1ea7n h\u00e0ng h\u00f3a b\u00ean mua tr\u1ea3 l\u1ea1i ho\u1eb7c \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m gi\u00e1 tr\u1ecb \u0111\u01a1n h\u00e0ng so v\u1edbi h\u00f3a \u0111\u01a1n tr\u01b0\u1edbc \u0111\u00f3. Khi xu\u1ea5t Credit Note, nh\u00e0 cung c\u1ea5p s\u1ebd ph\u1ea3i ch\u1ecbu m\u1ed9t ph\u1ea7n l\u1ed7 nh\u1ea5t \u0111\u1ecbnh \u0111\u1ec3 \u201cn\u00edu ch\u00e2n\u201d kh\u00e1ch h\u00e0ng ti\u1ec1m n\u0103ng.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Nh\u01b0 v\u1eady, m\u1eb7c d\u00f9 \u0111\u1ec1u l\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh nh\u01b0ng Debit note v\u00e0 Credit note \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng v\u1edbi hai m\u1ee5c \u0111\u00edch tr\u00e1i ng\u01b0\u1ee3c nhau. Trong th\u1ef1c t\u1ebf kinh doanh, c\u00e1c c\u00f4ng ty c\u00f3 c\u00f3 th\u1ec3 v\u1eadn d\u1ee5ng linh ho\u1ea1t c\u1ea3 hai lo\u1ea1i ch\u1ee9ng t\u1eeb n\u00e0y \u0111\u1ec3 c\u00e1c giao d\u1ecbch th\u01b0\u01a1ng m\u1ea1i h\u00e0ng h\u00f3a tr\u1edf n\u00ean d\u1ec5 d\u00e0ng v\u00e0 l\u00e2u d\u00e0i.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Tr\u00ean \u0111\u00e2y l\u00e0 s\u1ef1 gi\u1ea3i th\u00edch kh\u00e1i ni\u1ec7m <strong>Debit note l\u00e0 g\u00ec<\/strong> c\u0169ng nh\u01b0 c\u00e1c th\u00f4ng tin c\u01a1 b\u1ea3n xoay quanh thu\u1eadt ng\u1eef n\u00e0y. Debit note l\u00e0 gi\u1ea5y b\u00e1o n\u1ee3 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng nhi\u1ec1u trong c\u00e1c giao d\u1ecbch th\u01b0\u01a1ng m\u1ea1i, \u0111\u1eb7c bi\u1ec7t l\u00e0 th\u01b0\u01a1ng m\u1ea1i qu\u1ed1c t\u1ebf. Vi\u1ec7c s\u1eed d\u1ee5ng Debit note kh\u00f4ng b\u1eaft bu\u1ed9c n\u00ean doanh nghi\u1ec7p c\u1ea7n l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng th\u1ee9c ph\u00f9 h\u1ee3p nh\u1ea5t \u1ee9ng v\u1edbi m\u1ed7i t\u00ecnh hu\u1ed1ng giao d\u1ecbch.<\/p>\n\n\n\n<p class=\"has-text-align-right wp-block-paragraph\"><strong>Pha L\u00ea<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n<p><!-- \/wp:post-content --><\/p>","protected":false},"excerpt":{"rendered":"<p>Debit note l\u00e0 g\u00ec? Debit note kh\u00e1c g\u00ec v\u1edbi Credit note? V\u00e0 c\u00f3 c\u00e1c d\u1ea1ng Debit note n\u00e0o? H\u00e3y c\u00f9ng t\u00ecm hi\u1ec3u qua n\u1ed9i dung &#8230;<\/p>\n","protected":false},"author":58,"featured_media":14406,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-1309","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-kien-thuc-kinh-te"],"_links":{"self":[{"href":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/wp-json\/wp\/v2\/posts\/1309","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/wp-json\/wp\/v2\/users\/58"}],"replies":[{"embeddable":true,"href":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/wp-json\/wp\/v2\/comments?post=1309"}],"version-history":[{"count":6,"href":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/wp-json\/wp\/v2\/posts\/1309\/revisions"}],"predecessor-version":[{"id":31963,"href":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/wp-json\/wp\/v2\/posts\/1309\/revisions\/31963"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/wp-json\/wp\/v2\/media\/14406"}],"wp:attachment":[{"href":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/wp-json\/wp\/v2\/media?parent=1309"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/wp-json\/wp\/v2\/categories?post=1309"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/wp-json\/wp\/v2\/tags?post=1309"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}