{"id":999976136,"date":"2025-06-20T22:19:21","date_gmt":"2025-06-20T15:19:21","guid":{"rendered":"https:\/\/bizzi.vn\/?p=999976136"},"modified":"2026-06-09T13:47:59","modified_gmt":"2026-06-09T06:47:59","slug":"accounting-for-hospitality-expenses-detailed-instructions-from-az","status":"publish","type":"post","link":"https:\/\/bizzi.vn\/en\/accounting-for-hospitality-expenses-detailed-instructions-from-az\/","title":{"rendered":"Accounting for hospitality costs: A step-by-step guide from AZ"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">H\u1ea1ch to\u00e1n chi ph\u00ed ti\u1ebfp kh\u00e1ch l\u00e0 vi\u1ec7c ghi nh\u1eadn c\u00e1c kho\u1ea3n chi d\u00f9ng cho vi\u1ec7c \u0111\u00f3n ti\u1ebfp, g\u1eb7p g\u1ee1 kh\u00e1ch h\u00e0ng, \u0111\u1ed1i t\u00e1c nh\u01b0: \u0103n u\u1ed1ng, qu\u00e0 t\u1eb7ng, \u0111i l\u1ea1i, v.v\u2026 v\u00e0o s\u1ed5 k\u1ebf to\u00e1n. Nh\u1eefng kho\u1ea3n chi n\u00e0y th\u01b0\u1eddng thu\u1ed9c lo\u1ea1i <\/span><a href=\"https:\/\/bizzi.vn\/chi-phi-ban-hang-gom-nhung-gi\/\"><span style=\"font-weight: 400;\">chi ph\u00ed b\u00e1n h\u00e0ng<\/span><\/a><span style=\"font-weight: 400;\"> ho\u1eb7c <\/span><a href=\"https:\/\/bizzi.vn\/cac-loai-chi-phi-doanh-nghiep-phan-loai-chi-tiet-va-cach-quan-ly-hieu-qua\/\"><span style=\"font-weight: 400;\">chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p<\/span><\/a><span style=\"font-weight: 400;\">, t\u00f9y m\u1ee5c \u0111\u00edch ph\u00e1t sinh.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y c\u1ee7a Bizzi s\u1ebd h\u01b0\u1edbng d\u1eabn chi ti\u1ebft c\u00e1ch h\u1ea1ch to\u00e1n chi ph\u00ed ti\u1ebfp kh\u00e1ch c\u0169ng nh\u01b0 \u0111\u1ec1 xu\u1ea5t c\u00e1ch qu\u1ea3n l\u00fd chi ph\u00ed ti\u1ebfp kh\u00e1ch h\u1ee3p l\u00fd.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_80 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">M\u1ee5c l\u1ee5c<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/bizzi.vn\/en\/accounting-for-hospitality-expenses-detailed-instructions-from-az\/#Chi_phi_tiep_khach_la_gi\" >Chi ph\u00ed ti\u1ebfp kh\u00e1ch l\u00e0 g\u00ec?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/bizzi.vn\/en\/accounting-for-hospitality-expenses-detailed-instructions-from-az\/#Quy_dinh_ve_chi_phi_tiep_khach_hop_ly_khi_tinh_thue_thu_nhap_doanh_nghiep\" >Quy \u0111\u1ecbnh v\u1ec1 chi ph\u00ed ti\u1ebfp kh\u00e1ch h\u1ee3p l\u00fd khi t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/bizzi.vn\/en\/accounting-for-hospitality-expenses-detailed-instructions-from-az\/#Co_so_phap_ly\" >C\u01a1 s\u1edf ph\u00e1p l\u00fd<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/bizzi.vn\/en\/accounting-for-hospitality-expenses-detailed-instructions-from-az\/#Dieu_kien_de_chi_phi_tiep_khach_duoc_tru\" >\u0110i\u1ec1u ki\u1ec7n \u0111\u1ec3 chi ph\u00ed ti\u1ebfp kh\u00e1ch \u0111\u01b0\u1ee3c tr\u1eeb<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/bizzi.vn\/en\/accounting-for-hospitality-expenses-detailed-instructions-from-az\/#Dinh_muc_chi_phi_tiep_khach_Khong_con_bi_khong_che_15\" >\u0110\u1ecbnh m\u1ee9c chi ph\u00ed ti\u1ebfp kh\u00e1ch: Kh\u00f4ng c\u00f2n b\u1ecb kh\u1ed1ng ch\u1ebf 15%<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/bizzi.vn\/en\/accounting-for-hospitality-expenses-detailed-instructions-from-az\/#Ho_so_chung_tu_can_co_khi_hach_toan_chi_phi_tiep_khach_hop_ly\" >H\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb c\u1ea7n c\u00f3 khi h\u1ea1ch to\u00e1n chi ph\u00ed ti\u1ebfp kh\u00e1ch h\u1ee3p l\u00fd<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/bizzi.vn\/en\/accounting-for-hospitality-expenses-detailed-instructions-from-az\/#Hoa_don\" >H\u00f3a \u0111\u01a1n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/bizzi.vn\/en\/accounting-for-hospitality-expenses-detailed-instructions-from-az\/#Chung_tu_thanh_toan\" >Ch\u1ee9ng t\u1eeb thanh to\u00e1n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/bizzi.vn\/en\/accounting-for-hospitality-expenses-detailed-instructions-from-az\/#Cac_giay_to_kem_theo_khac\" >C\u00e1c gi\u1ea5y t\u1edd k\u00e8m theo kh\u00e1c<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/bizzi.vn\/en\/accounting-for-hospitality-expenses-detailed-instructions-from-az\/#Huong_dan_hach_toan_chi_phi_tiep_khach_hop_ly_chi_tiet\" >H\u01b0\u1edbng d\u1eabn h\u1ea1ch to\u00e1n chi ph\u00ed ti\u1ebfp kh\u00e1ch h\u1ee3p l\u00fd chi ti\u1ebft<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/bizzi.vn\/en\/accounting-for-hospitality-expenses-detailed-instructions-from-az\/#Hach_toan_chi_phi_tiep_khach_theo_Thong_tu_200_va_Thong_tu_133\" >H\u1ea1ch to\u00e1n chi ph\u00ed ti\u1ebfp kh\u00e1ch theo Th\u00f4ng t\u01b0 200 v\u00e0 Th\u00f4ng t\u01b0 133<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/bizzi.vn\/en\/accounting-for-hospitality-expenses-detailed-instructions-from-az\/#Hach_toan_chi_phi_tiep_khach_theo_Quyet_dinh_48\" >H\u1ea1ch to\u00e1n chi ph\u00ed ti\u1ebfp kh\u00e1ch theo Quy\u1ebft \u0111\u1ecbnh 48<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/bizzi.vn\/en\/accounting-for-hospitality-expenses-detailed-instructions-from-az\/#Hach_toan_chi_phi_tiep_khach_khong_co_hoa_don\" >H\u1ea1ch to\u00e1n chi ph\u00ed ti\u1ebfp kh\u00e1ch kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/bizzi.vn\/en\/accounting-for-hospitality-expenses-detailed-instructions-from-az\/#Nhung_luu_y_quan_trong_va_sai_sot_thuong_gap_khi_hach_toan_chi_phi_tiep_khach\" >Nh\u1eefng l\u01b0u \u00fd quan tr\u1ecdng v\u00e0 sai s\u00f3t th\u01b0\u1eddng g\u1eb7p khi h\u1ea1ch to\u00e1n chi ph\u00ed ti\u1ebfp kh\u00e1ch<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/bizzi.vn\/en\/accounting-for-hospitality-expenses-detailed-instructions-from-az\/#Cach_ghi_ten_hang_hoadich_vu_tren_hoa_don\" >C\u00e1ch ghi t\u00ean h\u00e0ng h\u00f3a\/d\u1ecbch v\u1ee5 tr\u00ean h\u00f3a \u0111\u01a1n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/bizzi.vn\/en\/accounting-for-hospitality-expenses-detailed-instructions-from-az\/#Phan_biet_hoa_don_va_bill_thanh_toan\" >Ph\u00e2n bi\u1ec7t h\u00f3a \u0111\u01a1n v\u00e0 bill thanh to\u00e1n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/bizzi.vn\/en\/accounting-for-hospitality-expenses-detailed-instructions-from-az\/#Chi_phi_khong_duoc_tru_khac\" >Chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb kh\u00e1c<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/bizzi.vn\/en\/accounting-for-hospitality-expenses-detailed-instructions-from-az\/#Toi_uu_hoa_quan_ly_chi_phi_tiep_khach_hop_ly_voi_Giai_phap_Bizzi\" >T\u1ed1i \u01b0u h\u00f3a qu\u1ea3n l\u00fd chi ph\u00ed ti\u1ebfp kh\u00e1ch h\u1ee3p l\u00fd v\u1edbi Gi\u1ea3i ph\u00e1p Bizzi<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/bizzi.vn\/en\/accounting-for-hospitality-expenses-detailed-instructions-from-az\/#Tu_dong_hoa_quy_trinh_xu_ly_hoa_don_dau_vao\" >T\u1ef1 \u0111\u1ed9ng h\u00f3a quy tr\u00ecnh x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/bizzi.vn\/en\/accounting-for-hospitality-expenses-detailed-instructions-from-az\/#Quan_ly_va_giam_sat_chi_tieu_hieu_qua_Bizzi_Expense\" >Qu\u1ea3n l\u00fd v\u00e0 gi\u00e1m s\u00e1t chi ti\u00eau hi\u1ec7u qu\u1ea3 (Bizzi Expense)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/bizzi.vn\/en\/accounting-for-hospitality-expenses-detailed-instructions-from-az\/#Tich_hop_voi_cac_he_thong_ke_toan_ERP\" >T\u00edch h\u1ee3p v\u1edbi c\u00e1c h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n &amp; ERP<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/bizzi.vn\/en\/accounting-for-hospitality-expenses-detailed-instructions-from-az\/#Ket_luan\" >K\u1ebft lu\u1eadn<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Chi_phi_tiep_khach_la_gi\"><\/span><b>Chi ph\u00ed ti\u1ebfp kh\u00e1ch l\u00e0 g\u00ec?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Chi ph\u00ed ti\u1ebfp kh\u00e1ch l\u00e0 c\u00e1c kho\u1ea3n chi ph\u00ed ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n c\u00e1c ho\u1ea1t \u0111\u1ed9ng giao l\u01b0u, ti\u1ebfp \u0111\u00f3n kh\u00e1ch h\u00e0ng, \u0111\u1ed1i t\u00e1c ho\u1eb7c c\u01a1 quan ch\u1ee9c n\u0103ng nh\u1eb1m duy tr\u00ec v\u00e0 ph\u00e1t tri\u1ec3n m\u1ed1i quan h\u1ec7 kinh doanh. \u0110\u00e2y l\u00e0 m\u1ed9t trong nh\u1eefng kho\u1ea3n chi ph\u00ed quan tr\u1ecdng \u0111\u1ec3 doanh nghi\u1ec7p c\u1ee7ng c\u1ed1 v\u00e0 m\u1edf r\u1ed9ng m\u1ed1i quan h\u1ec7, t\u1eeb \u0111\u00f3 g\u00f3p ph\u1ea7n v\u00e0o s\u1ef1 ph\u00e1t tri\u1ec3n \u1ed5n \u0111\u1ecbnh v\u00e0 th\u00e0nh c\u00f4ng trong d\u00e0i h\u1ea1n. Do \u0111\u00f3, c\u1ea7n h\u1ea1ch to\u00e1n chi ph\u00ed ti\u1ebfp kh\u00e1ch ch\u00ednh x\u00e1c, \u0111\u1ec3 d\u1ec5 ki\u1ec3m so\u00e1t d\u00f2ng ti\u1ec1n.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00e1c kho\u1ea3n chi ph\u00ed ti\u1ebfp kh\u00e1ch c\u00f3 th\u1ec3 bao g\u1ed3m chi ph\u00ed cho \u0103n u\u1ed1ng, qu\u00e0 t\u1eb7ng, hoa, v\u00e9 xem phim, v\u00e9 tham d\u1ef1 c\u00e1c s\u1ef1 ki\u1ec7n bi\u1ec3u di\u1ec5n, l\u01b0u tr\u00fa, di chuy\u1ec3n, v.v..C\u00e1c chi ph\u00ed n\u00e0y \u0111\u01b0\u1ee3c coi l\u00e0 h\u1ee3p l\u00fd v\u00e0 c\u1ea7n thi\u1ebft theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n<figure id=\"attachment_999976138\" aria-describedby=\"caption-attachment-999976138\" style=\"width: 877px\" class=\"wp-caption aligncenter\"><img fetchpriority=\"high\" decoding=\"async\" class=\"wp-image-999976138 size-full\" src=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/06\/bizzi-hach-toan-chi-phi-tiep-khach-1.jpg\" alt=\"bizzi-hach-toan-chi-phi-tiep-khach\" width=\"877\" height=\"500\" title=\"\" srcset=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/06\/bizzi-hach-toan-chi-phi-tiep-khach-1.jpg 877w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/06\/bizzi-hach-toan-chi-phi-tiep-khach-1-300x171.jpg 300w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/06\/bizzi-hach-toan-chi-phi-tiep-khach-1-768x438.jpg 768w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/06\/bizzi-hach-toan-chi-phi-tiep-khach-1-18x10.jpg 18w\" sizes=\"(max-width: 877px) 100vw, 877px\" \/><figcaption id=\"caption-attachment-999976138\" class=\"wp-caption-text\">Chi ph\u00ed ti\u1ebfp kh\u00e1ch l\u00e0 kho\u1ea3n chi ph\u00ed ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n c\u00e1c ho\u1ea1t \u0111\u1ed9ng giao l\u01b0u, ti\u1ebfp \u0111\u00f3n kh\u00e1ch h\u00e0ng<\/figcaption><\/figure>\n<h2><span class=\"ez-toc-section\" id=\"Quy_dinh_ve_chi_phi_tiep_khach_hop_ly_khi_tinh_thue_thu_nhap_doanh_nghiep\"><\/span><b>Quy \u0111\u1ecbnh v\u1ec1 chi ph\u00ed ti\u1ebfp kh\u00e1ch h\u1ee3p l\u00fd khi t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh v\u1ec1 chi ph\u00ed ti\u1ebfp kh\u00e1ch h\u1ee3p l\u00fd khi t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN) \u0111\u01b0\u1ee3c n\u00eau r\u00f5 t\u1ea1i Th\u00f4ng t\u01b0 78\/2014\/TT-BTC (v\u00e0 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung b\u1edfi Th\u00f4ng t\u01b0 96\/2015\/TT-BTC).<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Co_so_phap_ly\"><\/span><b>C\u01a1 s\u1edf ph\u00e1p l\u00fd<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">H\u01b0\u1edbng d\u1eabn v\u1ec1 chi ph\u00ed ti\u1ebfp kh\u00e1ch, bao g\u1ed3m d\u1ecbch v\u1ee5 \u0103n u\u1ed1ng c\u00f3 s\u1eed d\u1ee5ng r\u01b0\u1ee3u bia, \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh theo <\/span><b>C\u00f4ng v\u0103n 1300\/CTKGI-TTHT n\u0103m 2024 c\u1ee7a C\u1ee5c thu\u1ebf t\u1ec9nh Ki\u00ean Giang<\/b><span style=\"font-weight: 400;\">. C\u00f4ng v\u0103n n\u00e0y d\u1ef1a tr\u00ean <\/span><b>\u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 96\/2015\/TT-BTC<\/b><span style=\"font-weight: 400;\"> h\u01b0\u1edbng d\u1eabn v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p v\u00e0 c\u00e1c quy \u0111\u1ecbnh t\u1ea1i <\/span><b>kho\u1ea3n 1 \u0110i\u1ec1u 9 Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p 2008<\/b><span style=\"font-weight: 400;\"> (\u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung).<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Dieu_kien_de_chi_phi_tiep_khach_duoc_tru\"><\/span><b>\u0110i\u1ec1u ki\u1ec7n \u0111\u1ec3 chi ph\u00ed ti\u1ebfp kh\u00e1ch \u0111\u01b0\u1ee3c tr\u1eeb<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 chi ph\u00ed ti\u1ebfp kh\u00e1ch \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN), doanh nghi\u1ec7p c\u1ea7n \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/span><\/p>\n<ul>\n<li aria-level=\"1\"><b>Kho\u1ea3n chi th\u1ef1c t\u1ebf ph\u00e1t sinh li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a doanh nghi\u1ec7p<\/b><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Chi ph\u00ed ph\u1ea3i c\u00f3 li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a doanh nghi\u1ec7p [3, 5a, 6, 45a, 69, 101, 116, 126]. \u0110\u00e2y l\u00e0 \u0111i\u1ec1u ki\u1ec7n ti\u00ean quy\u1ebft \u0111\u1ec3 kho\u1ea3n chi ph\u00ed \u0111\u01b0\u1ee3c xem x\u00e9t l\u00e0 h\u1ee3p l\u00fd. Kho\u1ea3n chi c\u00f3 \u0111\u1ee7 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt<\/span><\/p>\n<ul>\n<li aria-level=\"1\"><b>Kho\u1ea3n chi ph\u1ea3i c\u00f3 \u0111\u1ee7 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p [3, 5b, 6, 45b, 69, 101, 116, 127].<\/b><\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><b>\u0110\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n gi\u1ea5y<\/b><span style=\"font-weight: 400;\">: C\u1ea7n tu\u00e2n th\u1ee7 \u0111\u1ea7y \u0111\u1ee7 quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 39\/2014\/TT-BTC. Y\u00eau c\u1ea7u nh\u00e0 cung c\u1ea5p xu\u1ea5t h\u00f3a \u0111\u01a1n chi ti\u1ebft c\u00e1c m\u00f3n \u0103n ho\u1eb7c k\u00e8m theo b\u1ea3ng k\u00ea chi ti\u1ebft.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><b>\u0110\u1ed1i v\u1edbi <\/b><a href=\"https:\/\/bizzi.vn\/hoa-don-dien-tu-la-gi-phan-loai-va-huong-dan-chi-tiet-ve-phat-hanh-va-su-dung-hoa-don-dien-tu\/\"><b>h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/b><\/a><span style=\"font-weight: 400;\">: C\u1ea7n tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP v\u00e0 Th\u00f4ng t\u01b0 78\/2021\/TT-BTC. H\u00f3a \u0111\u01a1n c\u1ea7n c\u00f3 \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin v\u1ec1 danh m\u1ee5c h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u1ee5 th\u1ec3, s\u1ed1 l\u01b0\u1ee3ng, \u0111\u01a1n gi\u00e1 v\u00e0 th\u00e0nh ti\u1ec1n.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<figure id=\"attachment_999976139\" aria-describedby=\"caption-attachment-999976139\" style=\"width: 626px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"wp-image-999976139 size-full\" src=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/06\/bizzi-hach-toan-chi-phi-tiep-khach-2.png\" alt=\"bizzi-hach-toan-chi-phi-tiep-khach 2\" width=\"626\" height=\"265\" title=\"\" srcset=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/06\/bizzi-hach-toan-chi-phi-tiep-khach-2.png 626w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/06\/bizzi-hach-toan-chi-phi-tiep-khach-2-300x127.png 300w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/06\/bizzi-hach-toan-chi-phi-tiep-khach-2-18x8.png 18w\" sizes=\"(max-width: 626px) 100vw, 626px\" \/><figcaption id=\"caption-attachment-999976139\" class=\"wp-caption-text\">\u0110\u1ec3 chi ph\u00ed ti\u1ebfp kh\u00e1ch \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN) c\u1ea7n \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n<\/figcaption><\/figure>\n<ul>\n<li aria-level=\"1\"><b>Kho\u1ea3n chi n\u1ebfu c\u00f3 h\u00f3a \u0111\u01a1n mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 t\u1eebng l\u1ea7n c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb 20 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean (gi\u00e1 \u0111\u00e3 bao g\u1ed3m thu\u1ebf GTGT) khi thanh to\u00e1n ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t<\/b><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">C\u00e1c kho\u1ea3n chi t\u1eeb 20 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean (\u0111\u00e3 bao g\u1ed3m VAT) ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t (thanh to\u00e1n qua ng\u00e2n h\u00e0ng) [3, 5b, 7, 33, 45c, 70, 101, 116, 127].<\/span><\/p>\n<ul>\n<li aria-level=\"1\"><b>L\u01b0u \u00fd v\u1ec1 chi ph\u00ed kho\u00e1n cho nh\u00e2n vi\u00ean<\/b><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u1ea5p m\u1ed9t kho\u1ea3n ti\u1ec1n cho nh\u00e2n vi\u00ean \u0111\u1ec3 h\u1ed7 tr\u1ee3 vi\u1ec7c ti\u1ebfp kh\u00e1ch, kho\u1ea3n ti\u1ec1n n\u00e0y s\u1ebd \u0111\u01b0\u1ee3c c\u1ed9ng tr\u1ef1c ti\u1ebfp v\u00e0o l\u01b0\u01a1ng th\u00e1ng c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u00e0 \u0111\u01b0\u1ee3c t\u00ednh l\u00e0 thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) c\u1ee7a h\u1ecd. V\u1ec1 ph\u00eda doanh nghi\u1ec7p, kho\u1ea3n th\u1ef1c chi ti\u1ebfp kh\u00e1ch d\u01b0\u1edbi d\u1ea1ng kho\u00e1n v\u00e0o ti\u1ec1n l\u01b0\u01a1ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u1eabn \u0111\u01b0\u1ee3c t\u00ednh l\u00e0 chi ph\u00ed h\u1ee3p l\u00fd n\u1ebfu \u0111\u00e3 th\u1ef1c tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u00e0 cung c\u1ea5p \u0111\u01b0\u1ee3c c\u00e1c ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Dinh_muc_chi_phi_tiep_khach_Khong_con_bi_khong_che_15\"><\/span><b>\u0110\u1ecbnh m\u1ee9c chi ph\u00ed ti\u1ebfp kh\u00e1ch: Kh\u00f4ng c\u00f2n b\u1ecb kh\u1ed1ng ch\u1ebf 15%<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc \u0111\u00e2y, chi ph\u00ed ti\u1ebfp kh\u00e1ch t\u1eebng b\u1ecb gi\u1edbi h\u1ea1n kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 10% t\u1ed5ng s\u1ed1 chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb (theo Th\u00f4ng t\u01b0 123\/2012\/TT-BTC), sau \u0111\u00f3 l\u00e0 15% (theo Th\u00f4ng t\u01b0 78\/2014\/TT-BTC). Tuy nhi\u00ean, t\u1eeb ng\u00e0y 01\/01\/2015, <\/span><b>\u0110i\u1ec3m m Kho\u1ea3n 2 \u0110i\u1ec1u 9 c\u1ee7a Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/b><span style=\"font-weight: 400;\"> \u0111\u00e3 \u0111\u01b0\u1ee3c b\u00e3i b\u1ecf b\u1edfi <\/span><b>Lu\u1eadt s\u1ed1 71\/2014\/QH13<\/b><span style=\"font-weight: 400;\">. \u0110i\u1ec1u n\u00e0y c\u00f3 ngh\u0129a l\u00e0, <\/span><b>hi\u1ec7n nay chi ph\u00ed ti\u1ebfp kh\u00e1ch kh\u00f4ng c\u00f2n b\u1ecb gi\u1edbi h\u1ea1n v\u1ec1 \u0111\u1ecbnh m\u1ee9c<\/b><span style=\"font-weight: 400;\"> v\u00e0 s\u1ebd \u0111\u01b0\u1ee3c xem l\u00e0 chi ph\u00ed h\u1ee3p l\u00fd khi t\u00ednh thu\u1ebf TNDN n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb v\u00e0 m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ho_so_chung_tu_can_co_khi_hach_toan_chi_phi_tiep_khach_hop_ly\"><\/span><b>H\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb c\u1ea7n c\u00f3 khi h\u1ea1ch to\u00e1n chi ph\u00ed ti\u1ebfp kh\u00e1ch h\u1ee3p l\u00fd<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 chi ph\u00ed ti\u1ebfp kh\u00e1ch \u0111\u01b0\u1ee3c coi l\u00e0 h\u1ee3p l\u00fd, b\u1ed9 h\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb c\u1ea7n bao g\u1ed3m:<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Hoa_don\"><\/span><b>H\u00f3a \u0111\u01a1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>H\u00f3a \u0111\u01a1n GTGT ho\u1eb7c h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/b><span style=\"font-weight: 400;\"> ph\u1ea3i c\u00f3 \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP v\u00e0 Th\u00f4ng t\u01b0 78\/2021\/TT-BTC.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>H\u00f3a \u0111\u01a1n kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n<\/b><span style=\"font-weight: 400;\"> c\u1ee7a nh\u00e0 h\u00e0ng c\u0169ng \u0111\u01b0\u1ee3c xem l\u00e0 h\u00f3a \u0111\u01a1n h\u1ee3p l\u1ec7 n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u1ee7 th\u00f4ng tin v\u00e0 c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf.<\/span><\/li>\n<\/ul>\n<figure id=\"attachment_999976140\" aria-describedby=\"caption-attachment-999976140\" style=\"width: 516px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"wp-image-999976140 size-full\" src=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/06\/bizzi-hach-toan-chi-phi-tiep-khach-4.jpg\" alt=\"bizzi-hach-toan-chi-phi-tiep-khach 4\" width=\"516\" height=\"343\" title=\"\" srcset=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/06\/bizzi-hach-toan-chi-phi-tiep-khach-4.jpg 516w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/06\/bizzi-hach-toan-chi-phi-tiep-khach-4-300x199.jpg 300w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/06\/bizzi-hach-toan-chi-phi-tiep-khach-4-18x12.jpg 18w\" sizes=\"(max-width: 516px) 100vw, 516px\" \/><figcaption id=\"caption-attachment-999976140\" class=\"wp-caption-text\">Ho\u00e1 \u0111\u01a1n l\u00e0 m\u1ed9t trong nh\u1eefng ch\u1ee9ng t\u1eeb c\u1ea7n c\u00f3 khi h\u1ea1ch to\u00e1n chi ph\u00ed ti\u1ebfp kh\u00e1ch h\u1ee3p l\u00fd<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Chung_tu_thanh_toan\"><\/span><b>Ch\u1ee9ng t\u1eeb thanh to\u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Bill thanh to\u00e1n v\u00e0 \u0111\u01a1n h\u00e0ng \u0111i k\u00e8m<\/b><span style=\"font-weight: 400;\"> (n\u1ebfu kh\u00f4ng c\u00f3 h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf ho\u1eb7c phi\u1ebfu \u0111\u1eb7t d\u1ecbch v\u1ee5).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Phi\u1ebfu thu ti\u1ec1n<\/b><span style=\"font-weight: 400;\"> (trong tr\u01b0\u1eddng h\u1ee3p thanh to\u00e1n b\u1eb1ng ti\u1ec1n m\u1eb7t).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t<\/b><span style=\"font-weight: 400;\"> \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n t\u1eeb 20 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean [3, 5b, 7, 33, 45c, 70, 101, 116, 127].<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Cac_giay_to_kem_theo_khac\"><\/span><b>C\u00e1c gi\u1ea5y t\u1edd k\u00e8m theo kh\u00e1c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>B\u1ea3ng k\u00ea chi ti\u1ebft c\u00e1c m\u00f3n \u0103n, \u0111\u1ed3 u\u1ed1ng, chi ph\u00ed ph\u00e1t sinh<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Phi\u1ebfu x\u00e1c nh\u1eadn d\u1ecbch v\u1ee5 ho\u1eb7c h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf<\/b><span style=\"font-weight: 400;\"> (n\u1ebfu kh\u00e1ch \u0111\u1eb7t tr\u01b0\u1edbc).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Bi\u00ean b\u1ea3n thanh l\u00fd h\u1ee3p \u0111\u1ed3ng<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Quy ch\u1ebf t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p<\/b><span style=\"font-weight: 400;\"> c\u00f3 quy \u0111\u1ecbnh r\u00f5 v\u1ec1 chi ph\u00ed ti\u1ebfp kh\u00e1ch v\u00e0 h\u1ea1n m\u1ee9c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Gi\u1ea5y \u0111\u1ec1 ngh\u1ecb thanh to\u00e1n\/t\u1ea1m \u1ee9ng<\/b><span style=\"font-weight: 400;\"> (n\u1ebfu c\u00f3).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c t\u00e0i li\u1ec7u nh\u01b0 <\/span><b>th\u01b0 m\u1eddi, danh s\u00e1ch kh\u00e1ch m\u1eddi<\/b><span style=\"font-weight: 400;\"> \u0111\u1ec3 ch\u1ee9ng minh m\u1ee5c \u0111\u00edch h\u1ee3p l\u1ec7 c\u1ee7a chi ph\u00ed.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Huong_dan_hach_toan_chi_phi_tiep_khach_hop_ly_chi_tiet\"><\/span><b>H\u01b0\u1edbng d\u1eabn h\u1ea1ch to\u00e1n chi ph\u00ed ti\u1ebfp kh\u00e1ch h\u1ee3p l\u00fd chi ti\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Chi ph\u00ed ti\u1ebfp kh\u00e1ch th\u01b0\u1eddng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed qu\u1ea3n l\u00fd kinh doanh c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Hach_toan_chi_phi_tiep_khach_theo_Thong_tu_200_va_Thong_tu_133\"><\/span><b>H\u1ea1ch to\u00e1n chi ph\u00ed ti\u1ebfp kh\u00e1ch theo Th\u00f4ng t\u01b0 200 v\u00e0 Th\u00f4ng t\u01b0 133<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh c\u1ee7a Th\u00f4ng t\u01b0 200\/2014\/TT-BTC v\u00e0 Th\u00f4ng t\u01b0 133\/2016\/TT-BTC, vi\u1ec7c h\u1ea1ch to\u00e1n chi ph\u00ed ti\u1ebfp kh\u00e1ch \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>N\u1ee3 TK 642<\/b><span style=\"font-weight: 400;\"> (<\/span><a href=\"https:\/\/bizzi.vn\/cac-loai-chi-phi-doanh-nghiep-phan-loai-chi-tiet-va-cach-quan-ly-hieu-qua\/\"><span style=\"font-weight: 400;\">Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p<\/span><\/a><span style=\"font-weight: 400;\">) ho\u1eb7c <\/span><b>TK 641<\/b><span style=\"font-weight: 400;\"> (Chi ph\u00ed b\u00e1n h\u00e0ng): Ghi nh\u1eadn chi ph\u00ed th\u1ef1c t\u1ebf ph\u00e1t sinh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>N\u1ee3 TK 1331<\/b><span style=\"font-weight: 400;\"> (Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb): Ghi nh\u1eadn s\u1ed1 thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (n\u1ebfu c\u00f3).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>C\u00f3 TK 111<\/b><span style=\"font-weight: 400;\"> (Ti\u1ec1n m\u1eb7t), <\/span><b>TK 112<\/b><span style=\"font-weight: 400;\"> (Ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng), ho\u1eb7c <\/span><b>TK 131<\/b><span style=\"font-weight: 400;\"> (Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi b\u00e1n): Ghi nh\u1eadn t\u1ed5ng s\u1ed1 ti\u1ec1n thanh to\u00e1n.<\/span><\/li>\n<\/ul>\n<p><b>V\u00ed d\u1ee5<\/b><span style=\"font-weight: 400;\">: Doanh nghi\u1ec7p chi 2.000.000 \u0111\u1ed3ng cho chi ph\u00ed ti\u1ebfp kh\u00e1ch v\u00e0 thu\u1ebf GTGT l\u00e0 200.000 \u0111\u1ed3ng:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ee3 TK 642: 2.000.000 \u0111\u1ed3ng<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ee3 TK 1331: 200.000 \u0111\u1ed3ng<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 TK 111\/112\/131: 2.200.000 \u0111\u1ed3ng<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Hach_toan_chi_phi_tiep_khach_theo_Quyet_dinh_48\"><\/span><b>H\u1ea1ch to\u00e1n chi ph\u00ed ti\u1ebfp kh\u00e1ch theo Quy\u1ebft \u0111\u1ecbnh 48<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi Quy\u1ebft \u0111\u1ecbnh 48, chi ph\u00ed ti\u1ebfp kh\u00e1ch c\u0169ng \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n theo c\u00e1c t\u00e0i kho\u1ea3n t\u01b0\u01a1ng t\u1ef1:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>N\u1ee3 TK 6421\/6422<\/b><span style=\"font-weight: 400;\"> (Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p): Ghi nh\u1eadn chi ph\u00ed th\u1ef1c t\u1ebf ph\u00e1t sinh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>N\u1ee3 TK 1331<\/b><span style=\"font-weight: 400;\"> (Thu\u1ebf GTGT): Ghi nh\u1eadn s\u1ed1 thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (n\u1ebfu c\u00f3).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>C\u00f3 TK 111\/112\/131<\/b><span style=\"font-weight: 400;\"> (Ti\u1ec1n m\u1eb7t\/Ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng\/Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi b\u00e1n): Ghi nh\u1eadn t\u1ed5ng s\u1ed1 ti\u1ec1n ph\u1ea3i thanh to\u00e1n.<\/span><\/li>\n<\/ul>\n<p><b>V\u00ed d\u1ee5<\/b><span style=\"font-weight: 400;\">: Doanh nghi\u1ec7p chi 1.500.000 \u0111\u1ed3ng cho chi ph\u00ed ti\u1ebfp kh\u00e1ch v\u00e0 thu\u1ebf GTGT l\u00e0 150.000 \u0111\u1ed3ng:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ee3 TK 6421 (ho\u1eb7c TK 6422): 1.500.000 \u0111\u1ed3ng<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ee3 TK 1331: 150.000 \u0111\u1ed3ng<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 TK 111\/112\/131: 1.650.000 \u0111\u1ed3ng<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Hach_toan_chi_phi_tiep_khach_khong_co_hoa_don\"><\/span><b>H\u1ea1ch to\u00e1n chi ph\u00ed ti\u1ebfp kh\u00e1ch kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Khi chi ph\u00ed ti\u1ebfp kh\u00e1ch kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n, doanh nghi\u1ec7p c\u1ea7n tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh h\u1ee3p l\u1ec7 v\u00e0 minh b\u1ea1ch:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>L\u1eadp ch\u1ee9ng t\u1eeb thay th\u1ebf<\/b><span style=\"font-weight: 400;\">: C\u1ea7n l\u1eadp bi\u00ean b\u1ea3n chi ti\u00eau, phi\u1ebfu chi ho\u1eb7c b\u1ea3ng k\u00ea chi ti\u1ebft chi ph\u00ed ti\u1ebfp kh\u00e1ch. C\u00e1c ch\u1ee9ng t\u1eeb n\u00e0y ph\u1ea3i \u0111\u01b0\u1ee3c k\u00fd nh\u1eadn b\u1edfi ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ghi s\u1ed5 k\u1ebf to\u00e1n<\/b><span style=\"font-weight: 400;\">: H\u1ea1ch to\u00e1n chi ph\u00ed ti\u1ebfp kh\u00e1ch v\u00e0o c\u00e1c t\u00e0i kho\u1ea3n ph\u00f9 h\u1ee3p nh\u01b0 TK 641 (Chi ph\u00ed b\u00e1n h\u00e0ng) ho\u1eb7c TK 642 (Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>L\u01b0u tr\u1eef bi\u00ean b\u1ea3n chi ti\u00eau<\/b><span style=\"font-weight: 400;\">: C\u00e1c bi\u00ean b\u1ea3n chi ti\u00eau c\u1ea7n \u0111\u01b0\u1ee3c k\u00fd x\u00e1c nh\u1eadn b\u1edfi ng\u01b0\u1eddi ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u00e0 ng\u01b0\u1eddi nh\u1eadn chi ph\u00ed.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Gi\u1ea5y t\u1edd li\u00ean quan<\/b><span style=\"font-weight: 400;\">: L\u01b0u gi\u1eef c\u00e1c t\u00e0i li\u1ec7u nh\u01b0 th\u01b0 m\u1eddi, danh s\u00e1ch kh\u00e1ch m\u1eddi v\u00e0 c\u00e1c ch\u1ee9ng t\u1eeb kh\u00e1c \u0111\u1ec3 ch\u1ee9ng minh m\u1ee5c \u0111\u00edch h\u1ee3p l\u1ec7 c\u1ee7a chi ph\u00ed ti\u1ebfp kh\u00e1ch.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>M\u1ee5c \u0111\u00edch h\u1ee3p l\u00fd<\/b><span style=\"font-weight: 400;\">: \u0110\u1ea3m b\u1ea3o r\u1eb1ng chi ph\u00ed ti\u1ebfp kh\u00e1ch ph\u1ee5c v\u1ee5 tr\u1ef1c ti\u1ebfp cho ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a doanh nghi\u1ec7p v\u00e0 c\u00f3 li\u00ean quan \u0111\u1ebfn c\u00e1c c\u00f4ng vi\u1ec7c c\u1ee5 th\u1ec3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0110\u1ee7 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf<\/b><span style=\"font-weight: 400;\">: Ch\u1ec9 nh\u1eefng chi ph\u00ed ti\u1ebfp kh\u00e1ch h\u1ee3p l\u00fd b\u1eaft bu\u1ed9c ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb h\u1ee3p l\u1ec7 m\u1edbi \u0111\u01b0\u1ee3c ph\u00e9p kh\u1ea5u tr\u1eeb thu\u1ebf theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Theo d\u00f5i chi ph\u00ed<\/b><span style=\"font-weight: 400;\">: Doanh nghi\u1ec7p c\u1ea7n theo d\u00f5i s\u00e1t sao chi ph\u00ed ti\u1ebfp kh\u00e1ch \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 ng\u00e2n s\u00e1ch d\u1ef1 ki\u1ebfn.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>B\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/b><span style=\"font-weight: 400;\">: C\u00e1c chi ph\u00ed ti\u1ebfp kh\u00e1ch h\u1ee3p l\u00fd c\u1ea7n \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt \u0111\u1ea7y \u0111\u1ee7 v\u00e0o b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo c\u00e1c chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n hi\u1ec7n h\u00e0nh.<\/span><\/li>\n<\/ul>\n<figure id=\"attachment_999976141\" aria-describedby=\"caption-attachment-999976141\" style=\"width: 853px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-999976141 size-full\" src=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/06\/bizzi-hach-toan-chi-phi-tiep-khach-5-e1750432503595.jpeg\" alt=\"bizzi-hach-toan-chi-phi-tiep-khach \" width=\"853\" height=\"648\" title=\"\" srcset=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/06\/bizzi-hach-toan-chi-phi-tiep-khach-5-e1750432503595.jpeg 853w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/06\/bizzi-hach-toan-chi-phi-tiep-khach-5-e1750432503595-300x228.jpeg 300w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/06\/bizzi-hach-toan-chi-phi-tiep-khach-5-e1750432503595-768x583.jpeg 768w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/06\/bizzi-hach-toan-chi-phi-tiep-khach-5-e1750432503595-16x12.jpeg 16w\" sizes=\"(max-width: 853px) 100vw, 853px\" \/><figcaption id=\"caption-attachment-999976141\" class=\"wp-caption-text\">Khi chi ph\u00ed ti\u1ebfp kh\u00e1ch kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n, doanh nghi\u1ec7p c\u1ea7n tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh h\u1ee3p l\u1ec7 v\u00e0 minh b\u1ea1ch<\/figcaption><\/figure>\n<h2><span class=\"ez-toc-section\" id=\"Nhung_luu_y_quan_trong_va_sai_sot_thuong_gap_khi_hach_toan_chi_phi_tiep_khach\"><\/span><b>Nh\u1eefng l\u01b0u \u00fd quan tr\u1ecdng v\u00e0 sai s\u00f3t th\u01b0\u1eddng g\u1eb7p khi h\u1ea1ch to\u00e1n chi ph\u00ed ti\u1ebfp kh\u00e1ch<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Khi h\u1ea1ch to\u00e1n chi ph\u00ed ti\u1ebfp kh\u00e1ch, \u0111\u1eb7c bi\u1ec7t l\u00e0 \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed h\u1ee3p l\u00fd khi quy\u1ebft to\u00e1n thu\u1ebf TNDN, c\u00f3 m\u1ed9t s\u1ed1 l\u01b0u \u00fd quan tr\u1ecdng v\u00e0 sai s\u00f3t th\u01b0\u1eddng g\u1eb7p m\u00e0 doanh nghi\u1ec7p c\u1ea7n tr\u00e1nh. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 t\u1ed5ng h\u1ee3p chi ti\u1ebft:<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cach_ghi_ten_hang_hoadich_vu_tren_hoa_don\"><\/span><b>C\u00e1ch ghi t\u00ean h\u00e0ng h\u00f3a\/d\u1ecbch v\u1ee5 tr\u00ean h\u00f3a \u0111\u01a1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Khi l\u1eadp h\u00f3a \u0111\u01a1n cho chi ph\u00ed ti\u1ebfp kh\u00e1ch, doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd ghi t\u00ean h\u00f3a \u0111\u01a1n l\u00e0 <\/span><b>&#8220;D\u1ecbch v\u1ee5 \u0103n u\u1ed1ng&#8221;<\/b><span style=\"font-weight: 400;\"> thay v\u00ec &#8220;Ti\u1ebfp kh\u00e1ch&#8221; v\u00ec kh\u00f4ng c\u00f3 m\u00e3 ng\u00e0nh ngh\u1ec1 c\u1ee5 th\u1ec3 cho &#8220;Ti\u1ebfp kh\u00e1ch&#8221; trong Quy\u1ebft \u0111\u1ecbnh v\u1ec1 m\u00e3 ng\u00e0nh ngh\u1ec1 \u0111\u0103ng k\u00fd kinh doanh. H\u00f3a \u0111\u01a1n ghi t\u00ean h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 l\u00e0 &#8220;D\u1ecbch v\u1ee5 \u0103n u\u1ed1ng&#8221;, &#8220;\u0102n u\u1ed1ng ti\u1ebfp kh\u00e1ch&#8221;, &#8220;C\u01a1m ti\u1ebfp kh\u00e1ch&#8221; c\u1ea7n <\/span><b>ph\u1ea3i k\u00e8m theo b\u1ea3ng k\u00ea chi ti\u1ebft c\u00e1c m\u00f3n \u0103n, \u0111\u1ed3 u\u1ed1ng<\/b><span style=\"font-weight: 400;\"> \u0111\u00e3 s\u1eed d\u1ee5ng.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Phan_biet_hoa_don_va_bill_thanh_toan\"><\/span><b>Ph\u00e2n bi\u1ec7t h\u00f3a \u0111\u01a1n v\u00e0 bill thanh to\u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Nhi\u1ec1u k\u1ebf to\u00e1n vi\u00ean th\u01b0\u1eddng nh\u1ea7m l\u1eabn gi\u1eefa h\u00f3a \u0111\u01a1n v\u00e0 bill thanh to\u00e1n. Th\u1ef1c t\u1ebf, nhi\u1ec1u nh\u00e0 h\u00e0ng ch\u1ec9 ph\u00e1t h\u00e0nh bill thanh to\u00e1n v\u00e0 kh\u00f4ng c\u00f3 gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng nh\u01b0 m\u1ed9t h\u00f3a \u0111\u01a1n h\u1ee3p l\u1ec7. N\u1ebfu ch\u1ec9 d\u1ef1a v\u00e0o bill thanh to\u00e1n, s\u1ebd kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 ghi nh\u1eadn chi ph\u00ed ti\u1ebfp kh\u00e1ch v\u00e0o chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Chi_phi_khong_duoc_tru_khac\"><\/span><b>Chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb kh\u00e1c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">M\u1ed9t s\u1ed1 chi ph\u00ed ph\u00e1t sinh li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng gi\u1ea3i tr\u00ed c\u00e1 nh\u00e2n cho ban l\u00e3nh \u0111\u1ea1o ho\u1eb7c kh\u00e1ch h\u00e0ng (v\u00ed d\u1ee5: <\/span><b>chi ph\u00ed ch\u01a1i golf<\/b><span style=\"font-weight: 400;\">) th\u01b0\u1eddng kh\u00f4ng \u0111\u01b0\u1ee3c coi l\u00e0 chi ph\u00ed ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t kinh doanh v\u00e0 do \u0111\u00f3 kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT, c\u0169ng kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN. N\u1ebfu chi ph\u00ed n\u00e0y ghi r\u00f5 t\u00ean c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c h\u01b0\u1edfng, s\u1ebd t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf TNCN c\u1ee7a c\u00e1 nh\u00e2n \u0111\u00f3.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Toi_uu_hoa_quan_ly_chi_phi_tiep_khach_hop_ly_voi_Giai_phap_Bizzi\"><\/span><b>T\u1ed1i \u01b0u h\u00f3a qu\u1ea3n l\u00fd chi ph\u00ed ti\u1ebfp kh\u00e1ch h\u1ee3p l\u00fd v\u1edbi Gi\u1ea3i ph\u00e1p Bizzi<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Bizzi cung c\u1ea5p m\u1ed9t <\/span><b>h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t chi ph\u00ed to\u00e0n di\u1ec7n cho doanh nghi\u1ec7p<\/b><span style=\"font-weight: 400;\">, \u0111\u00f3ng vai tr\u00f2 nh\u01b0 m\u1ed9t <\/span><b>tr\u1ee3 l\u00fd AI cho ph\u00f2ng t\u00e0i ch\u00ednh &#8211; k\u1ebf to\u00e1n<\/b><span style=\"font-weight: 400;\"> trong vi\u1ec7c t\u1ef1 \u0111\u1ed9ng h\u00f3a quy tr\u00ecnh thu &#8211; chi. N\u1ec1n t\u1ea3ng n\u00e0y t\u00edch h\u1ee3p h\u01a1n 30 t\u00ednh n\u0103ng gi\u00fap doanh nghi\u1ec7p tinh g\u1ecdn v\u00e0 t\u1ef1 \u0111\u1ed9ng h\u00f3a quy tr\u00ecnh qu\u1ea3n l\u00fd chi ph\u00ed.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tu_dong_hoa_quy_trinh_xu_ly_hoa_don_dau_vao\"><\/span><b>T\u1ef1 \u0111\u1ed9ng h\u00f3a quy tr\u00ecnh x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Bizzi s\u1eed d\u1ee5ng Bizzi Bot v\u1edbi c\u00f4ng ngh\u1ec7 RPA v\u00e0 AI \u0111\u1ec3 <\/span><b>t\u1ef1 \u0111\u1ed9ng t\u1ea3i, ki\u1ec3m tra v\u00e0 \u0111\u1ed1i so\u00e1t h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o<\/b><span style=\"font-weight: 400;\">. Gi\u1ea3i ph\u00e1p n\u00e0y gi\u00fap:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>T\u1ef1 \u0111\u1ed9ng \u0111\u1ed1i so\u00e1t h\u00f3a \u0111\u01a1n &#8211; PO &#8211; GR<\/b><span style=\"font-weight: 400;\">: \u0110\u1ed1i chi\u1ebfu chi ti\u1ebft h\u00f3a \u0111\u01a1n v\u1edbi \u0111\u01a1n \u0111\u1eb7t h\u00e0ng (PO) v\u00e0 phi\u1ebfu nh\u1eadp kho (GR) theo th\u1eddi gian th\u1ef1c \u0111\u1ec3 ph\u00e1t hi\u1ec7n sai l\u1ec7ch.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>X\u00e1c minh nh\u00e0 cung c\u1ea5p h\u1ee3p l\u1ec7<\/b><span style=\"font-weight: 400;\">: Ki\u1ec3m tra m\u00e3 s\u1ed1 thu\u1ebf, tr\u1ea1ng th\u00e1i ho\u1ea1t \u0111\u1ed9ng tr\u00ean h\u1ec7 th\u1ed1ng thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>C\u1ea3nh b\u00e1o h\u00f3a \u0111\u01a1n r\u1ee7i ro<\/b><span style=\"font-weight: 400;\">: Ph\u00e1t hi\u1ec7n h\u00f3a \u0111\u01a1n t\u1eeb nh\u00e0 cung c\u1ea5p c\u00f3 d\u1ea5u hi\u1ec7u r\u1ee7i ro.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>T\u1ef1 \u0111\u1ed9ng ghi nh\u1eadn v\u00e0 l\u01b0u tr\u1eef h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o<\/b><span style=\"font-weight: 400;\">: V\u1edbi th\u1eddi h\u1ea1n l\u01b0u tr\u1eef 10 n\u0103m, \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>T\u00edch h\u1ee3p API v\u1edbi h\u1ec7 th\u1ed1ng ERP &amp; K\u1ebf to\u00e1n<\/b><span style=\"font-weight: 400;\">: \u0110\u1ed3ng b\u1ed9 d\u1eef li\u1ec7u v\u1edbi c\u00e1c ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n v\u00e0 h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd doanh nghi\u1ec7p.<\/span><\/li>\n<\/ul>\n<figure id=\"attachment_999976142\" aria-describedby=\"caption-attachment-999976142\" style=\"width: 1027px\" class=\"wp-caption alignnone\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-999976142 size-full\" src=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/06\/bizzi-hach-toan-chi-phi-tiep-khach.png\" alt=\"bizzi-hach-toan-chi-phi-tiep-khach\" width=\"1027\" height=\"698\" title=\"\" srcset=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/06\/bizzi-hach-toan-chi-phi-tiep-khach.png 1027w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/06\/bizzi-hach-toan-chi-phi-tiep-khach-300x204.png 300w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/06\/bizzi-hach-toan-chi-phi-tiep-khach-1024x696.png 1024w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/06\/bizzi-hach-toan-chi-phi-tiep-khach-768x522.png 768w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/06\/bizzi-hach-toan-chi-phi-tiep-khach-18x12.png 18w\" sizes=\"(max-width: 1027px) 100vw, 1027px\" \/><figcaption id=\"caption-attachment-999976142\" class=\"wp-caption-text\">Bizzi Bot v\u1edbi c\u00f4ng ngh\u1ec7 RPA v\u00e0 AI h\u1ed7 tr\u1ee3 k\u1ebf to\u00e1n t\u1ef1 \u0111\u1ed9ng t\u1ea3i, ki\u1ec3m tra v\u00e0 \u0111\u1ed1i so\u00e1t h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Quan_ly_va_giam_sat_chi_tieu_hieu_qua_Bizzi_Expense\"><\/span><b>Qu\u1ea3n l\u00fd v\u00e0 gi\u00e1m s\u00e1t chi ti\u00eau hi\u1ec7u qu\u1ea3 (Bizzi Expense)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">T\u00ednh n\u0103ng Bizzi Expense gi\u00fap doanh nghi\u1ec7p qu\u1ea3n l\u00fd chi ti\u00eau m\u1ed9t c\u00e1ch ch\u1eb7t ch\u1ebd:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Thi\u1ebft l\u1eadp v\u00e0 gi\u00e1m s\u00e1t ng\u00e2n s\u00e1ch<\/b><span style=\"font-weight: 400;\">: Ph\u00e2n b\u1ed5 ng\u00e2n s\u00e1ch theo ph\u00f2ng ban\/d\u1ef1 \u00e1n v\u00e0 c\u1ea3nh b\u00e1o khi chi ti\u00eau v\u01b0\u1ee3t ng\u00e2n s\u00e1ch.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>H\u1ec7 th\u1ed1ng ph\u00ea duy\u1ec7t chi ti\u00eau t\u1ef1 \u0111\u1ed9ng<\/b><span style=\"font-weight: 400;\">: Gi\u00fap \u0111\u1ea9y nhanh qu\u00e1 tr\u00ecnh duy\u1ec7t c\u00e1c y\u00eau c\u1ea7u chi ti\u00eau v\u1edbi lu\u1ed3ng ph\u00ea duy\u1ec7t linh ho\u1ea1t.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Theo d\u00f5i chi ph\u00ed theo th\u1eddi gian th\u1ef1c v\u00e0 b\u00e1o c\u00e1o chi ph\u00ed<\/b><span style=\"font-weight: 400;\">: Cung c\u1ea5p th\u00f4ng tin c\u1eadp nh\u1eadt v\u00e0 b\u00e1o c\u00e1o chi ti\u1ebft theo danh m\u1ee5c, ph\u00f2ng ban ho\u1eb7c d\u1ef1 \u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Thi\u1ebft l\u1eadp v\u00e0 th\u1ef1c thi c\u00e1c ch\u00ednh s\u00e1ch chi ti\u00eau<\/b><span style=\"font-weight: 400;\">: \u0110\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 n\u1ed9i quy c\u00f4ng ty.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>X\u00e1c th\u1ef1c h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/b><span style=\"font-weight: 400;\">: Ki\u1ec3m tra t\u00ednh h\u1ee3p l\u1ec7 c\u1ee7a h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh k\u1ebf to\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>G\u1eafn chi ti\u00eau v\u00e0o t\u1eebng d\u1ef1 \u00e1n ho\u1eb7c nhi\u1ec7m v\u1ee5<\/b><span style=\"font-weight: 400;\">: D\u1ec5 d\u00e0ng theo d\u00f5i v\u00e0 b\u00e1o c\u00e1o.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Tich_hop_voi_cac_he_thong_ke_toan_ERP\"><\/span><b>T\u00edch h\u1ee3p v\u1edbi c\u00e1c h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n &amp; ERP<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Bizzi t\u00edch h\u1ee3p API v\u1edbi c\u00e1c ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n v\u00e0 h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd doanh nghi\u1ec7p (ERP), gi\u00fap \u0111\u1ed3ng b\u1ed9 d\u1eef li\u1ec7u m\u1ed9t c\u00e1ch li\u1ec1n m\u1ea1ch. \u0110i\u1ec1u n\u00e0y gi\u1ea3m thi\u1ec3u sai s\u00f3t trong qu\u00e1 tr\u00ecnh nh\u1eadp li\u1ec7u v\u00e0 t\u1ed1i \u01b0u h\u00f3a ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m so\u00e1t ch\u1ee9ng t\u1eeb, s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n, t\u0103ng t\u1ed1c \u0111\u1ed9 cho b\u01b0\u1edbc h\u1ea1ch to\u00e1n chi ph\u00ed ti\u1ebfp kh\u00e1ch.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>K\u1ebft lu\u1eadn<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">T\u00f3m l\u1ea1i, vi\u1ec7c h\u1ea1ch to\u00e1n chi ph\u00ed ti\u1ebfp kh\u00e1ch \u0111\u00fang quy \u0111\u1ecbnh l\u00e0 y\u1ebfu t\u1ed1 then ch\u1ed1t \u0111\u1ec3 doanh nghi\u1ec7p t\u1ed1i \u01b0u h\u00f3a chi ph\u00ed v\u00e0 gi\u1ea3m thi\u1ec3u r\u1ee7i ro trong qu\u00e1 tr\u00ecnh quy\u1ebft to\u00e1n thu\u1ebf. V\u1edbi c\u00e1c quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, chi ph\u00ed ti\u1ebfp kh\u00e1ch kh\u00f4ng c\u00f2n b\u1ecb gi\u1edbi h\u1ea1n \u0111\u1ecbnh m\u1ee9c, nh\u01b0ng y\u00eau c\u1ea7u v\u1ec1 ch\u1ee9ng t\u1eeb, h\u00f3a \u0111\u01a1n h\u1ee3p l\u1ec7 v\u00e0 m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng v\u1eabn r\u1ea5t ch\u1eb7t ch\u1ebd.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u00c1p d\u1ee5ng c\u00e1c gi\u1ea3i ph\u00e1p c\u00f4ng ngh\u1ec7 nh\u01b0 Bizzi c\u00f3 th\u1ec3 h\u1ed7 tr\u1ee3 \u0111\u00e1ng k\u1ec3 doanh nghi\u1ec7p trong vi\u1ec7c t\u1ef1 \u0111\u1ed9ng h\u00f3a, ki\u1ec3m so\u00e1t v\u00e0 \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch, h\u1ee3p l\u1ec7 c\u1ee7a c\u00e1c kho\u1ea3n chi ph\u00ed n\u00e0y, t\u1eeb \u0111\u00f3 n\u00e2ng cao hi\u1ec7u qu\u1ea3 qu\u1ea3n l\u00fd chi ph\u00ed ti\u1ebfp kh\u00e1ch h\u1ee3p l\u00fd, n\u0103ng l\u1ef1c qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh \u2013 thu\u1ebf.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Bizzi s\u1eb5n s\u00e0ng l\u1eafng nghe v\u1ea5n \u0111\u1ec1 c\u1ee7a doanh nghi\u1ec7p \u0111\u1ec3 thi\u1ebft k\u1ebf ph\u1ea7n m\u1ec1m t\u1ed1i \u01b0u, \u0111\u00e1p \u1ee9ng nhu c\u1ea7u gi\u1ea3i quy\u1ebft b\u00e0i to\u00e1n v\u1ec1 chi ph\u00ed. \u0110\u1ec3 tr\u1ea3i nghi\u1ec7m c\u00e1c gi\u1ea3i ph\u00e1p t\u1eeb Bizzi, \u0111\u0103ng k\u00fd d\u00f9ng th\u1eed s\u1ea3n ph\u1ea9m t\u1ea1i \u0111\u00e2y: <\/span><a href=\"https:\/\/bizzi.vn\/dang-ky-dung-thu\/\"><span style=\"font-weight: 400;\">https:\/\/bizzi.vn\/dang-ky-dung-thu\/<\/span><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Accounting for hospitality costs is the recording of expenses for welcoming and meeting customers and partners such as:...<\/p>","protected":false},"author":56,"featured_media":999976122,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","inline_featured_image":false,"footnotes":""},"categories":[263],"tags":[],"class_list":["post-999976136","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-kien-thuc"],"acf":[],"_links":{"self":[{"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/posts\/999976136","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/users\/56"}],"replies":[{"embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/comments?post=999976136"}],"version-history":[{"count":2,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/posts\/999976136\/revisions"}],"predecessor-version":[{"id":999976144,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/posts\/999976136\/revisions\/999976144"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/media\/999976122"}],"wp:attachment":[{"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/media?parent=999976136"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/categories?post=999976136"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/tags?post=999976136"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}