Accounting methods revenue deductions are one of the issues that is raised at the forefront by commercial enterprises, because of doing accounting work in reality, business transactions related to these amounts are quite variety. If the Vietnamese accounting policy for enterprises issued in attachment to decision 15/2006/QD-BTC dated 20.3.2006 of the Minister of Finance hasn't full that how to solve revenue deductions which arise in the commercial enterprises, and not close to the Accounting Standard No. 23 (VAS 23), the Vietnamese accounting policy for enterprises issued in attachment to Circular 200/2014/TT-BTC (Circular 200) dated 22.12.2014 of the Ministry of Finance has overcome these disadvantages. So accounting methods revenue deductions under Circular 200 have new features yet? This article will address that issue.