{"id":1119,"date":"2021-01-15T14:12:59","date_gmt":"2021-01-15T07:12:59","guid":{"rendered":"http:\/\/htttdn.com\/?post_type=ht_kb&#038;p=1119"},"modified":"2021-07-27T09:58:34","modified_gmt":"2021-07-27T02:58:34","slug":"11-cach-giup-ke-toan-giam-hang-ton-kho-ao","status":"publish","type":"ht_kb","link":"https:\/\/htttdn.com\/index.php\/tin-tuc\/11-cach-giup-ke-toan-giam-hang-ton-kho-ao\/","title":{"rendered":"11 c\u00e1ch gi\u00fap k\u1ebf to\u00e1n gi\u1ea3m h\u00e0ng t\u1ed3n kho \u1ea3o"},"content":{"rendered":"<p style=\"text-align: justify;\">Tr\u00ean th\u1ef1c t\u1ebf khi ki\u1ec3m kho r\u1ea5t nhi\u1ec1u doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf c\u00f3 s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng t\u1ed3n kho ch\u00eanh l\u1ec7ch r\u1ea5t l\u1edbn so v\u1edbi s\u1ed5 s\u00e1ch. V\u1eady nguy\u00ean nh\u00e2n c\u1ee7a h\u00e0ng t\u1ed3n kho \u1ea3o n\u00e0y l\u00e0 g\u00ec v\u00e0 c\u00e1ch x\u1eed l\u00fd tr\u01b0\u1edbc khi quy\u1ebft to\u00e1n thu\u1ebf nh\u01b0 th\u1ebf n\u00e0o?<\/p>\n<h2 style=\"text-align: justify;\"><strong>Nguy\u00ean nh\u00e2n h\u00e0ng t\u1ed3n kho \u1ea3o ph\u1ed5 bi\u1ebfn nh\u1ea5t m\u00e0 c\u00e1c doanh nghi\u1ec7p hay g\u1eb7p ph\u1ea3i<\/strong><\/h2>\n<ul>\n<li style=\"text-align: justify;\">Nguy\u00ean nh\u00e2n ch\u1ee7 quan: C\u00f3 th\u1ec3 do sai s\u00f3t trong qu\u00e1 tr\u00ecnh b\u00e1n h\u00e0ng kh\u00f4ng l\u1eadp h\u00f3a \u0111\u01a1n khi ng\u01b0\u1eddi mua h\u00e0ng kh\u00f4ng y\u00eau c\u1ea7u. Doanh nghi\u1ec7p b\u00e1n h\u00e0ng kh\u00f4ng xu\u1ea5t h\u00f3a \u0111\u01a1n. \u0110\u00e2y l\u00e0 m\u1ed9t vi\u1ec7c th\u01b0\u1eddng xuy\u00ean di\u1ec5n ra khi kh\u00e1ch h\u00e0ng c\u1ee7a \u0111\u01a1n v\u1ecb kh\u00f4ng c\u00f3 nhu c\u1ea7u nh\u1eadn h\u00f3a \u0111\u01a1n. V\u00e0 l\u1ed7i thu\u1ed9c v\u1ec1 k\u1ebf to\u00e1n khi b\u00e1n h\u00e0ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ghi nh\u1eadn doanh thu nh\u01b0ng kh\u00f4ng xu\u1ea5t h\u00f3a \u0111\u01a1n cho d\u00f9 ng\u01b0\u1eddi mua kh\u00f4ng c\u00f3 nhu c\u1ea7u.<\/li>\n<li style=\"text-align: justify;\">Nguy\u00ean nh\u00e2n kh\u00e1ch quan ch\u1ee7 y\u1ebfu l\u00e0 do k\u1ebf to\u00e1n ch\u01b0a n\u1eafm \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0:<\/li>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"text-align: justify;\">Kh\u00f4ng n\u1eafm r\u00f5 nguy\u00ean t\u1eafc k\u1ebf to\u00e1n: \u0110\u00f3 l\u00e0 nguy\u00ean t\u1eafc ghi ch\u00e9p, h\u1ea1ch to\u00e1n \u0111\u1ea7y \u0111\u1ee7, k\u1ecbp th\u1eddi, trung th\u1ef1c c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh<\/li>\n<li style=\"text-align: justify;\">Kh\u00f4ng n\u1eafm \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh l\u00e0: khi cung c\u1ea5p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n<\/li>\n<li style=\"text-align: justify;\">Hi\u1ec3u nh\u1ea7m v\u1ec1 c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n<\/li>\n<li style=\"text-align: justify;\">Kh\u00f4ng n\u1eafm \u0111\u01b0\u1ee3c ph\u1ea3i ghi nh\u1eadn doanh thu t\u00ednh thu\u1ebf khi b\u00e1n h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5<\/li>\n<li style=\"text-align: justify;\">Kh\u00f4ng bi\u1ebft l\u1eadp h\u1ed3 s\u01a1 \u0111\u1ec3 gi\u1ea3m h\u00e0ng t\u1ed3n kho cho h\u00e0ng h\u00f3a h\u1ebft h\u1ea1n s\u1eed d\u1ee5ng, hao h\u1ee5t t\u1ef1 nhi\u00ean<\/li>\n<li style=\"text-align: justify;\">Nhi\u1ec1u doanh nghi\u1ec7p s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n kh\u00f4ng \u0111\u00fang v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh d\u1eabn \u0111\u1ebfn h\u00e0ng t\u1ed3n kho t\u1ed3n nhi\u1ec1u. (\u0110\u00e2y l\u00e0 vi\u1ec7c tr\u00e1nh VAT c\u1ee7a \u0111\u01a1n v\u1ecb).<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><img loading=\"lazy\" class=\"alignnone size-full wp-image-1101\" src=\"http:\/\/htttdn.com\/wp-content\/uploads\/2021\/01\/loi-ich-khi-su-dung-phan-mem-ql-ban-hang.jpg\" alt=\"\" width=\"1200\" height=\"628\" srcset=\"https:\/\/htttdn.com\/wp-content\/uploads\/2021\/01\/loi-ich-khi-su-dung-phan-mem-ql-ban-hang.jpg 1200w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/01\/loi-ich-khi-su-dung-phan-mem-ql-ban-hang-300x157.jpg 300w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/01\/loi-ich-khi-su-dung-phan-mem-ql-ban-hang-1024x536.jpg 1024w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/01\/loi-ich-khi-su-dung-phan-mem-ql-ban-hang-768x402.jpg 768w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/01\/loi-ich-khi-su-dung-phan-mem-ql-ban-hang-50x26.jpg 50w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/01\/loi-ich-khi-su-dung-phan-mem-ql-ban-hang-60x31.jpg 60w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/01\/loi-ich-khi-su-dung-phan-mem-ql-ban-hang-100x52.jpg 100w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/p>\n<h2 style=\"text-align: justify;\"><strong>C\u00e1c c\u00e1ch gi\u1ea3m h\u00e0ng t\u1ed3n kho \u1ea3o<\/strong><\/h2>\n<p style=\"text-align: justify;\">Doanh nghi\u1ec7p mu\u1ed1n gi\u1ea3m gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho \u1ea3o tr\u01b0\u1edbc k\u1ef3 thanh ki\u1ec3m tra thu\u1ebf \u0111\u1ec3 ph\u00f9 h\u1ee3p v\u1edbi th\u1ef1c t\u1ebf tr\u00e1nh b\u1ecb truy thu thu\u1ebf v\u00e0 quy vi\u1ec7c b\u00e1n h\u00e0ng kh\u00f4ng xu\u1ea5t h\u00f3a \u0111\u01a1n:<\/p>\n<p style=\"text-align: justify;\">1. \u0110\u0103ng k\u00fd v\u1edbi s\u1edf c\u00f4ng th\u01b0\u01a1ng th\u1ef1c hi\u1ec7n vi\u1ec7c khuy\u1ebfn m\u00e3i: Mua kh\u1ed1i l\u01b0\u1ee3ng bao nhi\u00eau th\u00ec khuy\u1ebfn m\u00e3i m\u1ed9t l\u01b0\u1ee3ng nh\u1ecf h\u00e0ng nh\u01b0 v\u1eady c\u0169ng gi\u1ea3m l\u01b0\u1ee3ng h\u00e0ng t\u1ed3n.<\/p>\n<p style=\"text-align: justify;\">2. Gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n: n\u1ebfu kh\u00e1ch mua k\u00fd h\u1ee3p \u0111\u1ed3ng mua s\u1ed1 l\u01b0\u1ee3ng l\u1edbn th\u00ec gi\u1ea3m gi\u00e1 l\u00e0m t\u0103ng \u0111\u01b0\u1ee3c s\u1ed1 l\u01b0\u1ee3ng b\u00e1n ra. Nh\u01b0 v\u1eady h\u00e0ng t\u1ed3n s\u1ebd gi\u1ea3m.<\/p>\n<p style=\"text-align: justify;\">3. L\u1eadp th\u1ee7 t\u1ee5c thanh l\u00fd, h\u1ee7y h\u00e0ng h\u00f3a c\u1ee9 c\u00e1ch kho\u1ea3n 3-4-5-6 th\u00e1ng th\u00ec l\u00e0m m\u1ed9t l\u1ea7n b\u1eb1ng c\u00e1ch xem m\u1eb7t h\u00e0ng n\u00e0o c\u00f3 gi\u00e1 tr\u1ecb ng\u00e0y mua l\u00e2u nh\u1ea5t m\u00e0 gi\u1edd ch\u01b0a xu\u1ea5t \u0111\u01b0\u1ee3c.<\/p>\n<p style=\"text-align: justify;\">Thanh l\u00fd:<\/p>\n<ul>\n<li style=\"text-align: justify;\">Bi\u00ean b\u1ea3n ki\u1ec3m k\u00ea h\u00e0ng h\u00f3a<\/li>\n<li style=\"text-align: justify;\">Quy\u1ebft \u0111\u1ecbnh thanh l\u00fd h\u00f3a h\u00f3a \u0111\u1ec3 l\u00e2u kh\u00f4ng b\u00e1n \u0111\u01b0\u1ee3c<\/li>\n<li style=\"text-align: justify;\">Xu\u1ea5t h\u00f3a \u0111\u01a1n thanh l\u00fd.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">H\u1ee7y h\u00e0ng:<\/p>\n<ul>\n<li style=\"text-align: justify;\">Nh\u1eefng m\u1eb7t h\u00e0ng c\u00f3 h\u1ea1n s\u1eed d\u1ee5ng nh\u01b0 s\u1eefa, h\u00e0ng h\u00f3a kh\u00e1c ho\u1eb7c nh\u01b0 xi m\u0103ng d\u1ec5 b\u1ecb h\u01b0 h\u1ecfng do t\u00ednh sinh l\u00fd h\u00f3a c\u1ee7a s\u1ea3n ph\u1ea9m, tr\u00e1nh hi\u1ec3u nh\u1ea7m nh\u01b0 s\u1eaft th\u00e9p ch\u1ec9 c\u00f3 th\u1ec3 thanh l\u00fd kh\u00f4ng h\u1ee7y<\/li>\n<li style=\"text-align: justify;\">Bi\u00ean b\u1ea3n ki\u1ec3m k\u00ea h\u00e0ng h\u00f3a h\u1ebft h\u1ea1n s\u1eed d\u1ee5ng ho\u1eb7c h\u01b0 h\u1ecfng do sinh l\u00fd h\u00f3a<\/li>\n<li style=\"text-align: justify;\">\u0110\u1ec1 ngh\u1ecb h\u1ee7y h\u00e0ng h\u00f3a do h\u1ebft h\u1ea1n s\u1eed d\u1ee5ng ho\u1eb7c h\u01b0 h\u1ecfng sinh l\u00fd h\u00f3a<\/li>\n<li style=\"text-align: justify;\">Quy\u1ebft \u0111\u1ecbnh ti\u00eau h\u1ee7y v\u00e0 ph\u01b0\u01a1ng \u00e1n h\u1ee7y h\u00e0ng h\u00f3a<\/li>\n<li style=\"text-align: justify;\">Bi\u00ean b\u1ea3n h\u1ee7y h\u00e0ng h\u00f3a.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">4. Nh\u01b0\u01a1\u0323ng th\u01b0\u01a1ng ma\u0323i t\u00ecm xem doanh nghi\u1ec7p n\u00e0o c\u00f3 nhu c\u1ea7u, c\u00f2n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p th\u00ec kh\u00f4ng b\u00e1n b\u1eb1ng gi\u00e1 v\u1ed1n.<\/p>\n<p style=\"text-align: justify;\">5. Xu\u00e2\u0301t ba\u0301n le\u0309 l\u00e0 c\u00e1ch cu\u1ed1i c\u00f9ng an to\u00e0n xu\u1ea5t b\u00e1n l\u1ebb cho kh\u00e1ch l\u1ebb kh\u00f4ng l\u1ea5y h\u00f3a \u0111\u01a1n ch\u1ecbu thi\u1ec7t 10%.<\/p>\n<p style=\"text-align: justify;\">6. Ha\u0300ng thi\u00ea\u0301u hu\u0323t khi ki\u00ea\u0309m k\u00ea Ki\u1ec3m k\u00ea h\u00e0ng h\u00f3a m\u1ea5t m\u00e1t thi\u1ebfu h\u1ee5t, l\u00e0m bi\u00ean b\u1ea3n ph\u1ea1t \u0111\u1ec1n v\u00e0o tr\u1eeb l\u01b0\u01a1ng nh\u00e2n vi\u00ean, c\u0169ng ch\u1ec9 gi\u1ea3m \u0111\u01b0\u1ee3c m\u1ed9t ph\u1ea7n nh\u1ecf kh\u00f4ng \u0111\u00e1ng k\u1ec3.<\/p>\n<p style=\"text-align: justify;\">7. L\u00e0m bi\u00ean b\u1ea3n tr\u1ed9m c\u1eafp m\u1ea5t m\u00e1t, ph\u1ea3i c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a c\u00f4ng an, v\u00e0 c\u00e1c c\u01a1 quan ch\u1ee9c n\u0103ng kh\u00e1c.<\/p>\n<p style=\"text-align: justify;\">8. H\u1ecfa ho\u1ea1n ch\u00e1y n\u1ed5, kh\u00f4ng n\u00ean d\u00f9ng.<\/p>\n<p style=\"text-align: justify;\">9. \u0110\u1ec3 h\u00e0ng t\u1ed3n gi\u1eef nguy\u00ean, khi thanh ki\u1ec3m tra truy thu\u1ebf GTGT 10%, truy thu\u1ebf TNDN 20%, ph\u1ea1t t\u1ed9i b\u00e1n h\u00e0ng kh\u00f4ng xu\u1ea5t h\u00f3a \u0111\u01a1n theo th\u00f4ng t\u01b0 s\u1ed1 10 v\u00e0 ph\u1ea1t t\u1ed9i tr\u1ed1n thu\u1ebf theo s\u1ed1: 166\/2013\/TT-BTC m\u1ee9c cao nh\u1ea5t 3 l\u1ea7n.<\/p>\n<p style=\"text-align: justify;\">10. Cho vay m\u01b0\u1ee3n \u0111\u1ec3 h\u1ee3p th\u1ee9c h\u00f3a sau \u0111o\u0301 tra\u0309 la\u0323i.<\/p>\n<p style=\"text-align: justify;\">C\u0103n c\u01b0\u0301 pha\u0301p ly\u0301: Th\u00f4ng t\u01b0 : 119\/2014\/TT- BTC H\u00e0 N\u1ed9i, ng\u00e0y 25 th\u00e1ng 8 n\u0103m 2014 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC ng\u00e0y 06-11-2013, Th\u00f4ng t\u01b0 s\u1ed1 111\/2013\/TT-BTC ng\u00e0y 15-08-2013, Th\u00f4ng t\u01b0 s\u1ed1 219\/2013\/TT-BTC ng\u00e0y 31-12-2013, Th\u00f4ng t\u01b0 s\u1ed1 08\/2013\/TT-BTC ng\u00e0y 10-01-2013, Th\u00f4ng t\u01b0 s\u1ed1 85\/2011\/TT-BTC ng\u00e0y 17-06-2011, Th\u00f4ng t\u01b0 s\u1ed1 39\/2014\/TT-BTC ng\u00e0y 31-03-2014 v\u00e0 Th\u00f4ng t\u01b0 s\u1ed1 78\/2014\/TT-BTC ng\u00e0y 18-06-2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec3 c\u1ea3i c\u00e1ch, \u0111\u01a1n gi\u1ea3n c\u00e1c th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf.<\/p>\n<p style=\"text-align: justify;\">\u0110i\u1ec1u 3. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung Th\u00f4ng t\u01b0 s\u1ed1 219\/2013\/TT-BTC ng\u00e0y 31-12-2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 209\/2013\/N\u0110-CP ng\u00e0y 18-12-2013 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng nh\u01b0 sau:<\/p>\n<p style=\"text-align: justify;\">2. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung kho\u1ea3n 4 \u0110i\u1ec1u 7 Th\u00f4ng t\u01b0 s\u1ed1 219\/2013\/TT-BTC nh\u01b0 sau:<\/p>\n<p style=\"text-align: justify; padding-left: 40px;\"><em>\u201c4. Gi\u00e1 t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi s\u1ea3n ph\u1ea9m, h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9.<\/em><\/p>\n<p style=\"text-align: justify; padding-left: 40px;\"><em>H\u00e0ng h\u00f3a lu\u00e2n chuy\u1ec3n n\u1ed9i b\u1ed9 nh\u01b0 h\u00e0ng ho\u00e1 \u0111\u01b0\u1ee3c xu\u1ea5t \u0111\u1ec3 chuy\u1ec3n kho n\u1ed9i b\u1ed9, xu\u1ea5t v\u1eadt t\u01b0, b\u00e1n th\u00e0nh ph\u1ea9m, \u0111\u1ec3 ti\u1ebfp t\u1ee5c qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t trong m\u1ed9t c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t, kinh doanh ho\u1eb7c h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 do c\u01a1 s\u1edf kinh doanh xu\u1ea5t ho\u1eb7c cung \u1ee9ng s\u1eed d\u1ee5ng ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng kinh doanh th\u00ec kh\u00f4ng ph\u1ea3i t\u00ednh, n\u1ed9p thu\u1ebf GTGT.<\/em><\/p>\n<p style=\"text-align: justify; padding-left: 40px;\"><em>Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh t\u1ef1 s\u1ea3n xu\u1ea5t, x\u00e2y d\u1ef1ng t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh (t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh t\u1ef1 l\u00e0m) \u0111\u1ec3 ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf GTGT th\u00ec khi ho\u00e0n th\u00e0nh, nghi\u1ec7m thu, b\u00e0n giao, c\u01a1 s\u1edf kinh doanh kh\u00f4ng ph\u1ea3i l\u1eadp ho\u00e1 \u0111\u01a1n. Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o h\u00ecnh th\u00e0nh n\u00ean t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh t\u1ef1 l\u00e0m \u0111\u01b0\u1ee3c k\u00ea khai, kh\u1ea5u tr\u1eeb theo quy \u0111\u1ecbnh.<\/em><\/p>\n<p style=\"text-align: justify; padding-left: 40px;\"><em>Tr\u01b0\u1eddng h\u1ee3p xu\u1ea5t m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb, v\u1eadt t\u01b0, h\u00e0ng h\u00f3a d\u01b0\u1edbi h\u00ecnh th\u1ee9c cho vay, cho m\u01b0\u1ee3n ho\u1eb7c ho\u00e0n tr\u1ea3, n\u1ebfu c\u00f3 h\u1ee3p \u0111\u1ed3ng v\u00e0 c\u00e1c ch\u1ee9ng t\u1eeb li\u00ean quan \u0111\u1ebfn giao d\u1ecbch ph\u00f9 h\u1ee3p, c\u01a1 s\u1edf kinh doanh kh\u00f4ng ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n, t\u00ednh, n\u1ed9p thu\u1ebf GTGT.&#8221;<\/em><\/p>\n<p style=\"text-align: justify;\">C\u00e1ch n\u00e0y ch\u1ec9 \u00e1p d\u1ee5ng trong n\u0103m t\u00e0i ch\u00ednh hi\u1ec7n h\u00e0nh n\u1ebfu hai b\u00ean \u0111\u1ed3ng \u00fd.<\/p>\n<p style=\"text-align: justify;\">11. \u0110\u1ea9y h\u1ebft v\u1eadt t\u01b0 cho c\u00f4ng tr\u00ecnh<\/p>\n<ul>\n<li style=\"text-align: justify;\">M\u1ed9t: C\u00f4ng tr\u00ecnh n\u00e0o \u0111ang thi c\u00f4ng \u0111\u1ea9y h\u1ebft v\u1eadt t\u01b0 xu\u1ea5t kho s\u1eed d\u1ee5ng.<\/li>\n<li style=\"text-align: justify;\">Hai: K\u00fd \u1ea3o m\u1ed9t c\u00f4ng ty n\u00e0o \u0111\u00f3 quen bi\u1ebft c\u00f3 gi\u00e1 tr\u1ecb thi c\u00f4ng l\u1edbn, c\u00f9ng v\u1edbi \u0111\u00f3 xu\u1ea5t kho theo d\u1ef1 to\u00e1n \u1ea3o s\u1eed d\u1ee5ng \u0111\u1ec3 kho b\u00e3i tr\u1edf n\u00ean tr\u1ed1ng khi c\u00e1n b\u1ed9 thanh ki\u1ec3m tra, \u0111\u1ee3i khi quy\u1ebft to\u00e1n xong xu\u00f4i th\u00ec ti\u1ebfn h\u00e0nh h\u1ee7y h\u1ee3p \u0111\u1ed3ng, bi\u1ec7n ph\u00e1p \u0111\u1ed1i ph\u00f3 nh\u1ea5t th\u1eddi.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Ghi ch\u00fa: \u0110\u1ec3 kh\u00f4ng x\u1ea3y ra h\u1eadu qu\u1ea3 \u0111\u00e1ng ti\u1ebfc, doanh nghi\u1ec7p n\u00ean \u00e1p d\u1ee5ng nh\u1eefng bi\u1ec7n ph\u00e1p \u0111\u00fang ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh, xu\u1ea5t b\u00e1n h\u00e0ng ph\u1ea3i c\u00f3 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb r\u00f5 r\u00e0ng.<\/p>\n<p>&gt;&gt;&gt; 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