{"id":630,"date":"2026-05-07T15:27:35","date_gmt":"2026-05-07T08:27:35","guid":{"rendered":"https:\/\/dhhp.com.vn\/?p=630"},"modified":"2026-05-14T14:33:07","modified_gmt":"2026-05-14T07:33:07","slug":"doi-chieu-ma-hang-trong-bao-cao-quyet-toan-hai-quan","status":"publish","type":"post","link":"https:\/\/dhhp.com.vn\/en\/doi-chieu-ma-hang-trong-bao-cao-quyet-toan-hai-quan\/","title":{"rendered":"\u0110\u1ed1i Chi\u1ebfu M\u00e3 H\u00e0ng Trong B\u00e1o C\u00e1o Quy\u1ebft To\u00e1n H\u1ea3i Quan"},"content":{"rendered":"<p class=\"wp-block-paragraph\"><strong>T\u1ef7 l\u1ec7 1:1 v\u00e0 1:Nhi\u1ec1u<\/strong>&nbsp;l\u00e0 nh\u1eefng kh\u00e1i ni\u1ec7m then ch\u1ed1t m\u00f4 t\u1ea3 c\u00e1ch th\u1ee9c \u0111\u1ed1i chi\u1ebfu m\u00e3 h\u00e0ng gi\u1eefa c\u00e1c b\u1ed9 ph\u1eadn trong doanh nghi\u1ec7p, \u0111\u00f3ng vai tr\u00f2 quy\u1ebft \u0111\u1ecbnh \u0111\u1ebfn t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a b\u00e1o c\u00e1o quy\u1ebft to\u00e1n H\u1ea3i quan.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">D\u01b0\u1edbi \u0111\u00e2y l\u00e0 chi ti\u1ebft v\u1ec1 c\u00e1c t\u1ef7 l\u1ec7 n\u00e0y trong m\u1ed1i li\u00ean h\u1ec7 gi\u1eefa K\u1ebf to\u00e1n, Kho v\u00e0 Xu\u1ea5t nh\u1eadp kh\u1ea9u (XNK):<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">1. B\u1ed1i c\u1ea3nh: M\u1ed1i li\u00ean h\u1ec7 &#8220;Ki\u1ec1ng ba ch\u00e2n&#8221; (K\u1ebf to\u00e1n &#8211; Kho &#8211; XNK)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Vi\u1ec7c l\u1eadp b\u00e1o c\u00e1o quy\u1ebft to\u00e1n kh\u00f4ng ch\u1ec9 d\u1ef1a ri\u00eang v\u00e0o ch\u1ee9ng t\u1eeb c\u1ee7a b\u1ed9 ph\u1eadn XNK m\u00e0 l\u00e0 s\u1ef1 k\u1ebft h\u1ee3p ch\u1eb7t ch\u1ebd gi\u1eefa ba b\u1ed9 ph\u1eadn:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Xu\u1ea5t nh\u1eadp kh\u1ea9u:<\/strong>\u00a0Qu\u1ea3n l\u00fd m\u00e3 h\u00e0ng theo t\u1edd khai h\u1ea3i quan v\u00e0 danh m\u1ee5c \u0111\u00e3 \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan H\u1ea3i quan.<\/li>\n\n\n\n<li><strong>Kho:<\/strong>\u00a0Theo d\u00f5i l\u01b0\u1ee3ng h\u00e0ng nh\u1eadp &#8211; xu\u1ea5t &#8211; t\u1ed3n th\u1ef1c t\u1ebf t\u1ea1i nh\u00e0 m\u00e1y.<\/li>\n\n\n\n<li><strong>K\u1ebf to\u00e1n:<\/strong>\u00a0Ph\u1ea3n \u00e1nh c\u00e1c nghi\u1ec7p v\u1ee5 tr\u00ean s\u1ed5 s\u00e1ch v\u00e0 \u0111\u1ecbnh ngh\u0129a m\u00e3 nguy\u00ean ph\u1ee5 li\u1ec7u qua c\u00e1c t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n (152, 154, 155).<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Nguy\u00ean t\u1eafc c\u1ed1t l\u00f5i:<\/strong>&nbsp;B\u00e1o c\u00e1o quy\u1ebft to\u00e1n hi\u1ec7n nay \u0111\u01b0\u1ee3c l\u1eadp theo m\u00e3 qu\u1ea3n tr\u1ecb c\u1ee7a&nbsp;<strong>t\u1edd khai h\u1ea3i quan<\/strong>, nh\u01b0ng s\u1ed1 li\u1ec7u (l\u01b0\u1ee3ng) l\u1ea1i ph\u1ea3i l\u1ea5y t\u1eeb&nbsp;<strong>s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n v\u00e0 kho<\/strong>. Do \u0111\u00f3, vi\u1ec7c x\u00e1c \u0111\u1ecbnh t\u1ef7 l\u1ec7 \u0111\u1ed1i chi\u1ebfu gi\u1eefa hai h\u1ec7 th\u1ed1ng m\u00e3 n\u00e0y l\u00e0 b\u1eaft bu\u1ed9c.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">2. T\u1ef7 l\u1ec7 1:1 (T\u1ef7 l\u1ec7 \u0111\u1ed3ng nh\u1ea5t)<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u0110\u1ecbnh ngh\u0129a:<\/strong>\u00a0L\u00e0 tr\u01b0\u1eddng h\u1ee3p m\u00e3 nguy\u00ean ph\u1ee5 li\u1ec7u nh\u1eadp v\u1ec1 tr\u00ean t\u1edd khai XNK tr\u00f9ng kh\u1edbp ho\u00e0n to\u00e0n v\u1edbi m\u00e3 m\u00e0 K\u1ebf to\u00e1n\/Kho ghi nh\u1eadn tr\u00ean h\u1ec7 th\u1ed1ng n\u1ed9i b\u1ed9.<\/li>\n\n\n\n<li><strong>\u01afu \u0111i\u1ec3m:<\/strong>\u00a0\u0110\u00e2y l\u00e0 tr\u01b0\u1eddng h\u1ee3p l\u00fd t\u01b0\u1edfng nh\u1ea5t, gi\u00fap vi\u1ec7c \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u tr\u1edf n\u00ean \u0111\u01a1n gi\u1ea3n. Doanh nghi\u1ec7p c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng tr\u1ef1c ti\u1ebfp c\u00e1c t\u00ednh n\u0103ng h\u1ed7 tr\u1ee3 tr\u00ean ph\u1ea7n m\u1ec1m (nh\u01b0 s\u1ed5 quy\u1ebft to\u00e1n tr\u00ean ECUS) \u0111\u1ec3 l\u1ea5y s\u1ed1 li\u1ec7u t\u1eeb s\u1ed5 k\u1ebf to\u00e1n \u0111\u1ed5 v\u00e0o b\u00e1o c\u00e1o m\u00e0 \u00edt sai s\u00f3t.<\/li>\n\n\n\n<li><strong>\u0110\u1eb7c \u0111i\u1ec3m:<\/strong>\u00a0M\u1ed9t m\u00e3 XNK t\u01b0\u01a1ng \u1ee9ng v\u1edbi \u0111\u00fang m\u1ed9t m\u00e3 k\u1ebf to\u00e1n v\u00e0 c\u00f9ng m\u1ed9t \u0111\u01a1n v\u1ecb t\u00ednh.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">3. T\u1ef7 l\u1ec7 1:Nhi\u1ec1u v\u00e0 Nhi\u1ec1u:1 (S\u1ef1 kh\u00e1c bi\u1ec7t m\u00e3 qu\u1ea3n tr\u1ecb)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Trong th\u1ef1c t\u1ebf s\u1ea3n xu\u1ea5t, vi\u1ec7c kh\u00f4ng \u0111\u1ed3ng nh\u1ea5t m\u00e3 th\u01b0\u1eddng xuy\u00ean x\u1ea3y ra d\u1eabn \u0111\u1ebfn c\u00e1c t\u1ef7 l\u1ec7 ph\u1ee9c t\u1ea1p h\u01a1n:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>T\u1ef7 l\u1ec7 1:Nhi\u1ec1u (1 m\u00e3 XNK &#8211; Nhi\u1ec1u m\u00e3 K\u1ebf to\u00e1n):<\/strong><\/li>\n\n\n\n<li>X\u1ea3y ra khi XNK ch\u1ec9 khai b\u00e1o m\u1ed9t m\u00e3 h\u00e0ng duy nh\u1ea5t tr\u00ean t\u1edd khai, nh\u01b0ng b\u1ed9 ph\u1eadn K\u1ebf to\u00e1n\/Kho l\u1ea1i chia nh\u1ecf th\u00e0nh nhi\u1ec1u m\u00e3 n\u1ed9i b\u1ed9 \u0111\u1ec3 qu\u1ea3n l\u00fd chi ti\u1ebft (v\u00ed d\u1ee5: chia theo l\u00f4 s\u1ea3n xu\u1ea5t, theo ng\u00e0y nh\u1eadp ho\u1eb7c theo \u0111\u1eb7c t\u00ednh k\u1ef9 thu\u1eadt ri\u00eang l\u1ebb).<\/li>\n\n\n\n<li><strong>V\u00ed d\u1ee5:<\/strong>\u00a0M\u1ed9t m\u00e3 v\u1ea3i tr\u00ean t\u1edd khai nh\u01b0ng K\u1ebf to\u00e1n chia th\u00e0nh 3 m\u00e3 kh\u00e1c nhau cho 3 \u0111\u1ee3t nh\u1eadp \u0111\u1ec3 theo d\u00f5i gi\u00e1 th\u00e0nh.<\/li>\n\n\n\n<li><strong>T\u1ef7 l\u1ec7 Nhi\u1ec1u:1 (Nhi\u1ec1u m\u00e3 XNK &#8211; 1 m\u00e3 K\u1ebf to\u00e1n):<\/strong><\/li>\n\n\n\n<li>X\u1ea3y ra khi XNK khai b\u00e1o nhi\u1ec1u m\u00e3 kh\u00e1c nhau (c\u00f3 th\u1ec3 do kh\u00e1c m\u00e0u s\u1eafc, k\u00edch th\u01b0\u1edbc nh\u1ecf) nh\u01b0ng K\u1ebf to\u00e1n l\u1ea1i gom chung v\u00e0o m\u1ed9t m\u00e3 qu\u1ea3n tr\u1ecb duy nh\u1ea5t v\u00ec ch\u00fang c\u00f3 c\u00f9ng b\u1ea3n ch\u1ea5t m\u1eb7t h\u00e0ng.<\/li>\n\n\n\n<li><strong>V\u00ed d\u1ee5:<\/strong>\u00a0Ba m\u00e3 v\u1ea3i V1, V2, V3 (xanh, v\u00e0ng, \u0111\u1ecf) tr\u00ean t\u1edd khai \u0111\u01b0\u1ee3c K\u1ebf to\u00e1n gom chung th\u00e0nh m\u1ed9t m\u00e3 &#8220;V\u1ea3i Cotton&#8221; \u0111\u1ec3 qu\u1ea3n l\u00fd t\u1ed5ng.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">4. Gi\u1ea3i ph\u00e1p: B\u1ea3ng quy \u0111\u1ed5i (B\u1ea3ng Map Code)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0110\u1ec3 gi\u1ea3i quy\u1ebft s\u1ef1 l\u1ec7ch pha n\u00e0y v\u00e0 c\u00f3 s\u1ed1 li\u1ec7u n\u1ed9p cho H\u1ea3i quan, doanh nghi\u1ec7p ph\u1ea3i x\u00e2y d\u1ef1ng&nbsp;<strong>B\u1ea3ng Map Code<\/strong>:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Vai tr\u00f2:<\/strong>\u00a0L\u00e0 b\u1ea3ng d\u1ecbch thu\u1eadt gi\u00fap r\u00e1p m\u00e3 XNK v\u1edbi s\u1ed1 li\u1ec7u t\u1eeb s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n. \u0110\u00e2y l\u00e0 t\u00e0i li\u1ec7u quan tr\u1ecdng \u0111\u1ec3 gi\u1ea3i tr\u00ecnh khi H\u1ea3i quan th\u1ef1c hi\u1ec7n ki\u1ec3m tra sau th\u00f4ng quan.<\/li>\n\n\n\n<li><strong>C\u00e1ch th\u1ef1c hi\u1ec7n:<\/strong>\u00a0Doanh nghi\u1ec7p c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng c\u00e1c c\u00f4ng c\u1ee5 nh\u01b0 Excel (h\u00e0m Pivot Table, VLOOKUP, INDEX &amp; MATCH) ho\u1eb7c c\u00e1c ti\u1ec7n \u00edch nh\u01b0 &#8220;Go to special&#8221; (F5) \u0111\u1ec3 l\u1ea5p \u0111\u1ea7y v\u00e0 kh\u1edbp n\u1ed1i d\u1eef li\u1ec7u gi\u1eefa c\u00e1c m\u00e3.<\/li>\n\n\n\n<li><strong>L\u01b0u \u00fd v\u1ec1 \u0111\u01a1n v\u1ecb t\u00ednh:<\/strong>\u00a0Ngo\u00e0i m\u00e3 h\u00e0ng, n\u1ebfu \u0111\u01a1n v\u1ecb t\u00ednh gi\u1eefa XNK (v\u00ed d\u1ee5: m\u00e9t) v\u00e0 K\u1ebf to\u00e1n (v\u00ed d\u1ee5: yard) kh\u00e1c nhau, doanh nghi\u1ec7p c\u0169ng ph\u1ea3i x\u00e2y d\u1ef1ng b\u1ea3ng quy \u0111\u1ed5i t\u1ef7 l\u1ec7 \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o s\u1ed1 l\u01b0\u1ee3ng kh\u00f4ng b\u1ecb ch\u00eanh l\u1ec7ch khi l\u00ean b\u00e1o c\u00e1o.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">T\u00f3m l\u1ea1i, vi\u1ec7c hi\u1ec3u v\u00e0 qu\u1ea3n tr\u1ecb t\u1ed1t c\u00e1c&nbsp;<strong>t\u1ef7 l\u1ec7 1:1 v\u00e0 1:Nhi\u1ec1u<\/strong>&nbsp;l\u00e0 &#8220;ch\u00eca kh\u00f3a&#8221; \u0111\u1ec3 b\u1ed9 ph\u1eadn XNK l\u1ea5y \u0111\u01b0\u1ee3c d\u1eef li\u1ec7u chu\u1ea9n t\u1eeb K\u1ebf to\u00e1n v\u00e0 Kho, t\u1eeb \u0111\u00f3 ph\u1ea3n \u00e1nh trung th\u1ef1c t\u00ecnh h\u00ecnh xu\u1ea5t nh\u1eadp t\u1ed3n v\u00e0 tr\u00e1nh c\u00e1c r\u1ee7i ro b\u1ecb truy thu thu\u1ebf do ch\u00eanh l\u1ec7ch s\u1ed1 li\u1ec7u<\/p>","protected":false},"excerpt":{"rendered":"<p>T\u1ef7 l\u1ec7 1:1 v\u00e0 1:Nhi\u1ec1u&nbsp;l\u00e0 nh\u1eefng kh\u00e1i ni\u1ec7m then ch\u1ed1t m\u00f4 t\u1ea3 c\u00e1ch th\u1ee9c \u0111\u1ed1i [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":631,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[15],"tags":[45,48,46,39,47,44,65],"class_list":["post-630","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-kien-thuc","tag-bao-cao-quyet-toan","tag-che-xuat","tag-gia-cong","tag-hai-quan","tag-san-xuat-xuat-khau","tag-thu-tuc-hai-quan","tag-xuat-nhap-khau"],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/dhhp.com.vn\/en\/wp-json\/wp\/v2\/posts\/630","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/dhhp.com.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/dhhp.com.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/dhhp.com.vn\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/dhhp.com.vn\/en\/wp-json\/wp\/v2\/comments?post=630"}],"version-history":[{"count":2,"href":"https:\/\/dhhp.com.vn\/en\/wp-json\/wp\/v2\/posts\/630\/revisions"}],"predecessor-version":[{"id":646,"href":"https:\/\/dhhp.com.vn\/en\/wp-json\/wp\/v2\/posts\/630\/revisions\/646"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/dhhp.com.vn\/en\/wp-json\/wp\/v2\/media\/631"}],"wp:attachment":[{"href":"https:\/\/dhhp.com.vn\/en\/wp-json\/wp\/v2\/media?parent=630"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/dhhp.com.vn\/en\/wp-json\/wp\/v2\/categories?post=630"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/dhhp.com.vn\/en\/wp-json\/wp\/v2\/tags?post=630"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}