{"id":48545,"date":"2025-11-26T14:33:07","date_gmt":"2025-11-26T07:33:07","guid":{"rendered":"https:\/\/lacviet.vn\/?p=48545"},"modified":"2025-11-26T15:54:19","modified_gmt":"2025-11-26T08:54:19","slug":"hach-toan-thue-mon-bai","status":"publish","type":"post","link":"https:\/\/lacviet.vn\/en\/hach-toan-thue-mon-bai\/","title":{"rendered":"The full accounting accounting and tax with time &amp; note accountants need to know"},"content":{"rendered":"<p style=\"text-align: justify;\">Thu\u1ebf m\u00f4n b\u00e0i l\u00e0 kho\u1ea3n thu\u1ebf b\u1eaft bu\u1ed9c m\u00e0 m\u1ecdi t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p, chi nh\u00e1nh ho\u1eb7c \u0111\u1ecba \u0111i\u1ec3m kinh doanh ph\u1ea3i k\u00ea khai, n\u1ed9p h\u00e0ng n\u0103m d\u1ef1a tr\u00ean v\u1ed1n \u0111i\u1ec1u l\u1ec7 ho\u1eb7c doanh thu. \u0110\u00e2y l\u00e0 lo\u1ea1i thu\u1ebf c\u00f3 gi\u00e1 tr\u1ecb nh\u1ecf nh\u01b0ng mang \u00fd ngh\u0129a quan tr\u1ecdng trong vi\u1ec7c x\u00e1c \u0111\u1ecbnh t\u00ecnh tr\u1ea1ng ho\u1ea1t \u0111\u1ed9ng h\u1ee3p ph\u00e1p c\u1ee7a doanh nghi\u1ec7p tr\u01b0\u1edbc c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf.<\/p>\n<p style=\"text-align: justify;\">Tuy nhi\u00ean, trong th\u1ef1c t\u1ebf, nhi\u1ec1u doanh nghi\u1ec7p, \u0111\u1eb7c bi\u1ec7t l\u00e0 doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp, v\u1eabn c\u00f2n l\u00fang t\u00fang khi h\u1ea1ch to\u00e1n thu\u1ebf m\u00f4n b\u00e0i t\u1eeb th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn, \u0111\u1ecbnh kho\u1ea3n cho \u0111\u1ebfn c\u00e1ch ph\u1ea3n \u00e1nh v\u00e0o s\u1ed5 k\u1ebf to\u00e1n. N\u1ebfu ghi nh\u1eadn sai th\u1eddi \u0111i\u1ec3m ho\u1eb7c nh\u1ea7m l\u1eabn gi\u1eefa \u201cph\u00ed\u201d v\u00e0 \u201cl\u1ec7 ph\u00ed m\u00f4n b\u00e0i\u201d, doanh nghi\u1ec7p c\u00f3 th\u1ec3 b\u1ecb sai l\u1ec7ch b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ho\u1eb7c g\u1eb7p r\u1ee7i ro khi quy\u1ebft to\u00e1n thu\u1ebf.<\/p>\n<p style=\"text-align: justify;\">Do \u0111\u00f3, hi\u1ec3u r\u00f5 quy \u0111\u1ecbnh c\u00f9ng c\u00e1ch h\u1ea1ch to\u00e1n n\u1ed9p thu\u1ebf m\u00f4n b\u00e0i \u0111\u00fang chu\u1ea9n kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh c\u1ee7a Nh\u00e0 n\u01b0\u1edbc m\u00e0 c\u00f2n \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch, ki\u1ec3m so\u00e1t t\u1ed1t chi ph\u00ed, \u0111\u1ed3ng th\u1eddi h\u1ed7 tr\u1ee3 vi\u1ec7c l\u1eadp k\u1ebf ho\u1ea1ch t\u00e0i ch\u00ednh hi\u1ec7u qu\u1ea3 h\u01a1n. C\u00f9ng <a href=\"https:\/\/lacviet.vn\/\">L\u1ea1c Vi\u1ec7t<\/a> t\u00ecm hi\u1ec3u chi ti\u1ebft trong b\u00e0i vi\u1ebft n\u00e0y.<\/p>\n<h2 style=\"text-align: justify;\">1. Thu\u1ebf m\u00f4n b\u00e0i l\u00e0 g\u00ec? \u0110\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i n\u1ed9p thu\u1ebf m\u00f4n b\u00e0i<\/h2>\n<h3 style=\"text-align: justify;\">1.1. Kh\u00e1i ni\u1ec7m thu\u1ebf m\u00f4n b\u00e0i<\/h3>\n<blockquote>\n<p style=\"text-align: justify;\"><strong>Thu\u1ebf m\u00f4n b\u00e0i<\/strong> (t\u1eeb n\u0103m 2021 \u0111\u01b0\u1ee3c \u0111\u1ed5i t\u00ean ch\u00ednh th\u1ee9c l\u00e0 l\u1ec7 ph\u00ed m\u00f4n b\u00e0i) l\u00e0 kho\u1ea3n thu b\u1eaft bu\u1ed9c h\u00e0ng n\u0103m \u0111\u1ed1i v\u1edbi c\u00e1c t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p, h\u1ed9 kinh doanh ho\u1eb7c c\u00e1 nh\u00e2n c\u00f3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t \u2013 kinh doanh. Theo Ngh\u1ecb \u0111\u1ecbnh 139\/2016\/N\u0110-CP v\u00e0 Th\u00f4ng t\u01b0 80\/2021\/TT-BTC, m\u1ee9c thu \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh d\u1ef1a tr\u00ean v\u1ed1n \u0111i\u1ec1u l\u1ec7 ghi tr\u00ean Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p ho\u1eb7c doanh thu c\u1ee7a n\u0103m li\u1ec1n k\u1ec1 tr\u01b0\u1edbc \u0111\u00f3.<\/p>\n<\/blockquote>\n<p style=\"text-align: justify;\">N\u00f3i c\u00e1ch kh\u00e1c, thu\u1ebf m\u00f4n b\u00e0i l\u00e0 chi ph\u00ed c\u1ed1 \u0111\u1ecbnh m\u00e0 doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p \u0111\u1ec3 duy tr\u00ec t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n h\u1ee3p l\u1ec7, t\u01b0\u01a1ng t\u1ef1 nh\u01b0 \u201cph\u00ed duy tr\u00ec ho\u1ea1t \u0111\u1ed9ng\u201d trong qu\u1ea3n l\u00fd h\u00e0nh ch\u00ednh. \u0110\u1ed1i v\u1edbi k\u1ebf to\u00e1n, vi\u1ec7c h\u1ea1ch to\u00e1n ph\u00ed m\u00f4n b\u00e0i thu\u1ed9c nh\u00f3m chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p (TK 642), c\u1ea7n \u0111\u01b0\u1ee3c ghi nh\u1eadn \u0111\u00fang k\u1ef3 k\u1ebf to\u00e1n \u0111\u1ec3 ph\u1ea3n \u00e1nh trung th\u1ef1c t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh.<\/p>\n<p style=\"text-align: justify;\">V\u00ed d\u1ee5: Doanh nghi\u1ec7p A c\u00f3 v\u1ed1n \u0111i\u1ec1u l\u1ec7 5 t\u1ef7 \u0111\u1ed3ng, theo quy \u0111\u1ecbnh s\u1ebd ph\u1ea3i n\u1ed9p l\u1ec7 ph\u00ed m\u00f4n b\u00e0i l\u00e0 2.000.000 \u0111\u1ed3ng\/n\u0103m. K\u1ebf to\u00e1n c\u1ea7n ghi nh\u1eadn chi ph\u00ed n\u00e0y v\u00e0o \u0111\u1ea7u k\u1ef3 k\u1ebf to\u00e1n n\u0103m t\u00e0i ch\u00ednh, d\u00f9 vi\u1ec7c n\u1ed9p ti\u1ec1n th\u1ef1c t\u1ebf c\u00f3 th\u1ec3 di\u1ec5n ra sau \u0111\u00f3.<\/p>\n<h3 style=\"text-align: justify;\">1.2. \u0110\u1ed1i t\u01b0\u1ee3ng, m\u1ee9c thu\u1ebf m\u00f4n b\u00e0i hi\u1ec7n h\u00e0nh<\/h3>\n<p style=\"text-align: justify;\">Theo Th\u00f4ng t\u01b0 42\/2023\/TT-BTC, c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng sau ph\u1ea3i n\u1ed9p l\u1ec7 ph\u00ed m\u00f4n b\u00e0i:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">Doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf, chi nh\u00e1nh, v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n, \u0111\u1ecba \u0111i\u1ec3m kinh doanh;<\/li>\n<li aria-level=\"1\">H\u1ed9 v\u00e0 c\u00e1 nh\u00e2n kinh doanh;<\/li>\n<li aria-level=\"1\">T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i c\u00f3 ho\u1ea1t \u0111\u1ed9ng th\u01b0\u01a1ng m\u1ea1i t\u1ea1i Vi\u1ec7t Nam.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">M\u1ee9c thu l\u1ec7 ph\u00ed m\u00f4n b\u00e0i hi\u1ec7n nay \u0111\u01b0\u1ee3c chia theo v\u1ed1n \u0111i\u1ec1u l\u1ec7 ho\u1eb7c v\u1ed1n \u0111\u1ea7u t\u01b0 nh\u01b0 sau:<\/p>\n<table>\n<tbody>\n<tr>\n<td><strong>C\u0103n c\u1ee9 t\u00ednh thu\u1ebf<\/strong><\/td>\n<td><strong>M\u1ee9c l\u1ec7 ph\u00ed m\u00f4n b\u00e0i (n\u0103m)<\/strong><\/td>\n<\/tr>\n<tr>\n<td>V\u1ed1n \u0111i\u1ec1u l\u1ec7 tr\u00ean 10 t\u1ef7 \u0111\u1ed3ng<\/td>\n<td>3.000.000 \u0111\u1ed3ng<\/td>\n<\/tr>\n<tr>\n<td>V\u1ed1n \u0111i\u1ec1u l\u1ec7 t\u1eeb 10 t\u1ef7 \u0111\u1ed3ng tr\u1edf xu\u1ed1ng<\/td>\n<td>2.000.000 \u0111\u1ed3ng<\/td>\n<\/tr>\n<tr>\n<td>Chi nh\u00e1nh, \u0111\u1ecba \u0111i\u1ec3m kinh doanh, VP \u0111\u1ea1i di\u1ec7n<\/td>\n<td>1.000.000 \u0111\u1ed3ng<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">Ngo\u00e0i ra, doanh nghi\u1ec7p th\u00e0nh l\u1eadp m\u1edbi \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf m\u00f4n b\u00e0i trong n\u0103m \u0111\u1ea7u ti\u00ean ho\u1ea1t \u0111\u1ed9ng (theo Ngh\u1ecb \u0111\u1ecbnh 22\/2020\/N\u0110-CP), gi\u00fap gi\u1ea3m b\u1edbt g\u00e1nh n\u1eb7ng chi ph\u00ed ban \u0111\u1ea7u. Tuy nhi\u00ean, k\u1ebf to\u00e1n v\u1eabn c\u1ea7n ph\u1ea3n \u00e1nh kho\u1ea3n mi\u1ec5n n\u00e0y v\u00e0o s\u1ed5 d\u01b0\u1edbi d\u1ea1ng \u201cmi\u1ec5n gi\u1ea3m thu\u1ebf\u201d, nh\u1eb1m \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch, d\u1ec5 d\u00e0ng \u0111\u1ed1i chi\u1ebfu khi quy\u1ebft to\u00e1n sau n\u00e0y.<\/p>\n<h2 style=\"text-align: justify;\">2. Nguy\u00ean t\u1eafc h\u1ea1ch to\u00e1n thu\u1ebf m\u00f4n b\u00e0i theo TT 200<\/h2>\n<p style=\"text-align: justify;\">Theo <a href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=178998\" target=\"_blank\" rel=\"nofollow noopener\">Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a>, thu\u1ebf m\u00f4n b\u00e0i (hay c\u00f2n g\u1ecdi l\u00e0 l\u1ec7 ph\u00ed m\u00f4n b\u00e0i) \u0111\u01b0\u1ee3c x\u1ebfp v\u00e0o nh\u00f3m chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p.<\/p>\n<p style=\"text-align: center;\"><img fetchpriority=\"high\" decoding=\"async\" class=\"aligncenter size-full wp-image-48804\" src=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/11\/hach-toan-thue-mon-bai-1.png\" alt=\"Nguy\u00ean t\u1eafc h\u1ea1ch to\u00e1n thu\u1ebf m\u00f4n b\u00e0i theo TT 200\" width=\"800\" height=\"500\" srcset=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/11\/hach-toan-thue-mon-bai-1.png 800w, https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/11\/hach-toan-thue-mon-bai-1-768x480.png 768w, https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/11\/hach-toan-thue-mon-bai-1-18x12.png 18w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><\/p>\n<p style=\"text-align: justify;\">Nguy\u00ean t\u1eafc c\u01a1 b\u1ea3n trong h\u1ea1ch to\u00e1n l\u1ec7 ph\u00ed m\u00f4n b\u00e0i g\u1ed3m:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">Ghi nh\u1eadn chi ph\u00ed \u0111\u00fang k\u1ef3 k\u1ebf to\u00e1n: Kho\u1ea3n thu\u1ebf m\u00f4n b\u00e0i ph\u1ea3i \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o \u0111\u1ea7u n\u0103m t\u00e0i ch\u00ednh ho\u1eb7c ngay khi doanh nghi\u1ec7p \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh. D\u00f9 th\u1ef1c t\u1ebf vi\u1ec7c n\u1ed9p thu\u1ebf c\u00f3 th\u1ec3 di\u1ec5n ra sau \u0111\u00f3, k\u1ebf to\u00e1n v\u1eabn c\u1ea7n ph\u1ea3n \u00e1nh chi ph\u00ed t\u1ea1i th\u1eddi \u0111i\u1ec3m ngh\u0129a v\u1ee5 ph\u00e1t sinh. V\u00ed d\u1ee5: Doanh nghi\u1ec7p B th\u00e0nh l\u1eadp th\u00e1ng 01\/2025, h\u1ea1n n\u1ed9p thu\u1ebf m\u00f4n b\u00e0i l\u00e0 ng\u00e0y 30\/01\/2025. D\u00f9 ch\u01b0a n\u1ed9p ti\u1ec1n, k\u1ebf to\u00e1n v\u1eabn ph\u1ea3i ghi nh\u1eadn kho\u1ea3n thu\u1ebf n\u00e0y v\u00e0o chi ph\u00ed th\u00e1ng 1 \u0111\u1ec3 ph\u1ea3n \u00e1nh \u0111\u00fang t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh.<\/li>\n<li aria-level=\"1\">Ph\u1ea3n \u00e1nh \u0111\u1ea7y \u0111\u1ee7 ngh\u0129a v\u1ee5, ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf: Khi ph\u00e1t sinh ngh\u0129a v\u1ee5 n\u1ed9p, ghi nh\u1eadn v\u00e0o TK 3338 \u2013 Thu\u1ebf, ph\u00ed v\u00e0 l\u1ec7 ph\u00ed kh\u00e1c. Khi n\u1ed9p ti\u1ec1n, h\u1ea1ch to\u00e1n gi\u1ea3m kho\u1ea3n ph\u1ea3i tr\u1ea3 n\u00e0y. \u0110i\u1ec1u n\u00e0y gi\u00fap b\u00e1o c\u00e1o t\u00e0i ch\u00ednh th\u1ec3 hi\u1ec7n r\u00f5 r\u00e0ng c\u00f4ng n\u1ee3 thu\u1ebf, \u0111\u1ed3ng th\u1eddi d\u1ec5 d\u00e0ng \u0111\u1ed1i chi\u1ebfu v\u1edbi c\u01a1 quan thu\u1ebf khi c\u1ea7n.<\/li>\n<li aria-level=\"1\">Tu\u00e2n th\u1ee7 chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n, quy \u0111\u1ecbnh thu\u1ebf hi\u1ec7n h\u00e0nh: Doanh nghi\u1ec7p c\u1ea7n \u0111\u1ea3m b\u1ea3o ch\u1ee9ng t\u1eeb g\u1ed3m: t\u1edd khai l\u1ec7 ph\u00ed m\u00f4n b\u00e0i, bi\u00ean lai n\u1ed9p thu\u1ebf \u0111i\u1ec7n t\u1eed, c\u00e1c quy\u1ebft \u0111\u1ecbnh mi\u1ec5n gi\u1ea3m (n\u1ebfu c\u00f3). Nh\u1eefng ch\u1ee9ng t\u1eeb n\u00e0y l\u00e0 c\u0103n c\u1ee9 h\u1ee3p ph\u00e1p \u0111\u1ec3 ghi nh\u1eadn chi ph\u00ed h\u1ee3p l\u1ec7 khi t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN).<\/li>\n<li aria-level=\"1\">T\u00e1ch bi\u1ec7t r\u00f5 chi ph\u00ed \u0111\u01b0\u1ee3c mi\u1ec5n ho\u1eb7c kh\u00f4ng ph\u00e1t sinh: N\u1ebfu doanh nghi\u1ec7p \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf m\u00f4n b\u00e0i n\u0103m \u0111\u1ea7u ti\u00ean, k\u1ebf to\u00e1n v\u1eabn c\u1ea7n ghi ch\u00fa trong s\u1ed5 k\u1ebf to\u00e1n \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh theo d\u00f5i, minh b\u1ea1ch v\u1ec1 ngh\u0129a v\u1ee5 thu\u1ebf.<\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\">3. C\u00e1c b\u00fat to\u00e1n \u0111\u1ecbnh kho\u1ea3n h\u1ea1ch to\u00e1n thu\u1ebf m\u00f4n b\u00e0i trong doanh nghi\u1ec7p<\/h2>\n<p style=\"text-align: justify;\">Trong k\u1ebf to\u00e1n, m\u1ed7i b\u00fat to\u00e1n h\u1ea1ch to\u00e1n thu\u1ebf m\u00f4n b\u00e0i ph\u1ea3n \u00e1nh m\u1ed9t giai \u0111o\u1ea1n kh\u00e1c nhau trong chu tr\u00ecnh th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a doanh nghi\u1ec7p: t\u1eeb khi ph\u00e1t sinh, \u0111\u1ebfn l\u00fac n\u1ed9p ti\u1ec1n v\u00e0 x\u1eed l\u00fd c\u00e1c t\u00ecnh hu\u1ed1ng \u0111\u1eb7c bi\u1ec7t nh\u01b0 \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c ho\u00e0n thu\u1ebf. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 h\u01b0\u1edbng d\u1eabn chi ti\u1ebft t\u1eebng b\u00fat to\u00e1n.<\/p>\n<p style=\"text-align: center;\"><img decoding=\"async\" class=\"aligncenter size-full wp-image-48803\" src=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/11\/hach-toan-thue-mon-bai-2.png\" alt=\"C\u00e1c b\u00fat to\u00e1n \u0111\u1ecbnh kho\u1ea3n h\u1ea1ch to\u00e1n thu\u1ebf m\u00f4n b\u00e0i trong doanh nghi\u1ec7p\" width=\"800\" height=\"500\" srcset=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/11\/hach-toan-thue-mon-bai-2.png 800w, https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/11\/hach-toan-thue-mon-bai-2-768x480.png 768w, https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/11\/hach-toan-thue-mon-bai-2-18x12.png 18w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><\/p>\n<h3 style=\"text-align: justify;\">3.1 B\u00fat to\u00e1n ghi nh\u1eadn ngh\u0129a v\u1ee5 thu\u1ebf m\u00f4n b\u00e0i \u0111\u1ea7u n\u0103m<\/h3>\n<p style=\"text-align: justify;\">Ngay khi b\u01b0\u1edbc sang n\u0103m t\u00e0i ch\u00ednh m\u1edbi, doanh nghi\u1ec7p c\u00f3 ngh\u0129a v\u1ee5 x\u00e1c \u0111\u1ecbnh v\u00e0 ghi nh\u1eadn kho\u1ea3n thu\u1ebf m\u00f4n b\u00e0i ph\u1ea3i n\u1ed9p cho c\u1ea3 n\u0103m, d\u00f9 ch\u01b0a th\u1ef1c hi\u1ec7n n\u1ed9p ti\u1ec1n. Theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC, \u0111\u00e2y l\u00e0 chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p ph\u00e1t sinh \u0111\u1ecbnh k\u1ef3, c\u1ea7n \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh s\u1edbm \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh \u0111\u00fang, t\u00ednh \u0111\u1ee7 chi ph\u00ed.<\/p>\n<p style=\"text-align: justify;\">\u00dd ngh\u0129a c\u1ee7a b\u00fat to\u00e1n: Vi\u1ec7c ghi nh\u1eadn s\u1edbm ngh\u0129a v\u1ee5 thu\u1ebf gi\u00fap:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">Doanh nghi\u1ec7p ph\u1ea3n \u00e1nh trung th\u1ef1c chi ph\u00ed, ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh ngay t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh.<\/li>\n<li aria-level=\"1\">K\u1ebf to\u00e1n ph\u00e2n b\u1ed5 h\u1ee3p l\u00fd chi ph\u00ed v\u00e0o k\u1ef3 k\u1ebf to\u00e1n, \u0111\u1ea3m b\u1ea3o b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u1ea3n \u00e1nh ch\u00ednh x\u00e1c l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf.<\/li>\n<li aria-level=\"1\">H\u1ed7 tr\u1ee3 nh\u00e0 qu\u1ea3n l\u00fd l\u1eadp k\u1ebf ho\u1ea1ch ng\u00e2n s\u00e1ch \u0111\u1ea7u n\u0103m ch\u00ednh x\u00e1c h\u01a1n.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">C\u00e1ch \u0111\u1ecbnh kho\u1ea3n<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">N\u1ee3 TK 642 \u2013 Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p<\/li>\n<li aria-level=\"1\">C\u00f3 TK 3338 \u2013 Thu\u1ebf, ph\u00ed v\u00e0 l\u1ec7 ph\u00ed kh\u00e1c<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Gi\u1ea3i th\u00edch: T\u00e0i kho\u1ea3n 642 d\u00f9ng \u0111\u1ec3 ghi nh\u1eadn chi ph\u00ed qu\u1ea3n l\u00fd, trong khi TK 3338 th\u1ec3 hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf, ph\u00ed ph\u00e1t sinh v\u1edbi Nh\u00e0 n\u01b0\u1edbc.<\/p>\n<p style=\"text-align: justify;\">V\u00ed d\u1ee5 minh h\u1ecda: C\u00f4ng ty TNHH Minh Ph\u00fac c\u00f3 v\u1ed1n \u0111i\u1ec1u l\u1ec7 6 t\u1ef7 \u0111\u1ed3ng, thu\u1ed9c m\u1ee9c n\u1ed9p l\u1ec7 ph\u00ed m\u00f4n b\u00e0i 2.000.000 \u0111\u1ed3ng\/n\u0103m. Ng\u00e0y 01\/01\/2025, k\u1ebf to\u00e1n ghi nh\u1eadn:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">N\u1ee3 TK 642: 2.000.000<\/li>\n<li aria-level=\"1\">C\u00f3 TK 3338: 2.000.000<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Khi \u0111\u00f3, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00e3 ph\u1ea3n \u00e1nh chi ph\u00ed ph\u00e1t sinh, d\u00f9 doanh nghi\u1ec7p ch\u01b0a n\u1ed9p ti\u1ec1n th\u1ef1c t\u1ebf.<\/p>\n<h3 style=\"text-align: justify;\">3.2 B\u00fat to\u00e1n h\u1ea1ch to\u00e1n thu\u1ebf m\u00f4n b\u00e0i khi doanh nghi\u1ec7p n\u1ed9p ti\u1ec1n thu\u1ebf<\/h3>\n<p style=\"text-align: justify;\">Sau khi ghi nh\u1eadn ngh\u0129a v\u1ee5, doanh nghi\u1ec7p c\u1ea7n ho\u00e0n t\u1ea5t vi\u1ec7c n\u1ed9p ti\u1ec1n cho c\u01a1 quan thu\u1ebf tr\u01b0\u1edbc ng\u00e0y 30\/01 h\u00e0ng n\u0103m. Kho\u1ea3n ti\u1ec1n n\u00e0y th\u01b0\u1eddng \u0111\u01b0\u1ee3c chuy\u1ec3n kho\u1ea3n qua ng\u00e2n h\u00e0ng ho\u1eb7c thanh to\u00e1n \u0111i\u1ec7n t\u1eed qua C\u1ed5ng th\u00f4ng tin Thu\u1ebf \u0111i\u1ec7n t\u1eed (thuedientu.gdt.gov.vn).<\/p>\n<p style=\"text-align: justify;\">\u00dd ngh\u0129a c\u1ee7a b\u00fat to\u00e1n<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">Th\u1ec3 hi\u1ec7n doanh nghi\u1ec7p \u0111\u00e3 ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh v\u1edbi Nh\u00e0 n\u01b0\u1edbc.<\/li>\n<li aria-level=\"1\">Gi\u00fap x\u00f3a c\u00f4ng n\u1ee3 thu\u1ebf tr\u00ean t\u00e0i kho\u1ea3n 3338, \u0111\u1ea3m b\u1ea3o d\u1eef li\u1ec7u ch\u00ednh x\u00e1c khi \u0111\u1ed1i chi\u1ebfu v\u1edbi c\u01a1 quan thu\u1ebf.<\/li>\n<li aria-level=\"1\">T\u1ea1o c\u01a1 s\u1edf h\u1ee3p ph\u00e1p cho vi\u1ec7c l\u01b0u tr\u1eef ch\u1ee9ng t\u1eeb, quy\u1ebft to\u00e1n thu\u1ebf TNDN.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">C\u00e1ch \u0111\u1ecbnh kho\u1ea3n<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">N\u1ee3 TK 3338 \u2013 Thu\u1ebf, ph\u00ed v\u00e0 l\u1ec7 ph\u00ed kh\u00e1c<\/li>\n<li aria-level=\"1\">C\u00f3 TK 111\/112 \u2013 Ti\u1ec1n m\u1eb7t\/Ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Gi\u1ea3i th\u00edch: Khi doanh nghi\u1ec7p n\u1ed9p ti\u1ec1n, c\u00f4ng n\u1ee3 thu\u1ebf \u0111\u01b0\u1ee3c gi\u1ea3m (ghi N\u1ee3 TK 3338), \u0111\u1ed3ng th\u1eddi t\u00e0i s\u1ea3n ti\u1ec1n m\u1eb7t ho\u1eb7c ti\u1ec1n g\u1eedi gi\u1ea3m (ghi C\u00f3 TK 111 ho\u1eb7c 112).<\/p>\n<p style=\"text-align: justify;\">V\u00ed d\u1ee5 minh h\u1ecda: C\u00f4ng ty Minh Ph\u00fac chuy\u1ec3n kho\u1ea3n n\u1ed9p l\u1ec7 ph\u00ed m\u00f4n b\u00e0i 2.000.000 \u0111\u1ed3ng v\u00e0o ng\u00e0y 15\/01\/2025. K\u1ebf to\u00e1n ghi nh\u1eadn:<\/p>\n<p style=\"text-align: justify;\">N\u1ee3 TK 3338: 2.000.000<br \/>\nC\u00f3 TK 112: 2.000.000<\/p>\n<p style=\"text-align: justify;\">K\u1ebft qu\u1ea3: T\u00e0i kho\u1ea3n thu\u1ebf kh\u00f4ng c\u00f2n d\u01b0 n\u1ee3, th\u1ec3 hi\u1ec7n doanh nghi\u1ec7p \u0111\u00e3 ho\u00e0n t\u1ea5t ngh\u0129a v\u1ee5.<\/p>\n<h3 style=\"text-align: justify;\">3.3 B\u00fat to\u00e1n \u0111i\u1ec1u ch\u1ec9nh, b\u1ed5 sung ho\u1eb7c ho\u00e0n thu\u1ebf m\u00f4n b\u00e0i<\/h3>\n<p style=\"text-align: justify;\">Trong th\u1ef1c t\u1ebf, c\u00f3 th\u1ec3 ph\u00e1t sinh c\u00e1c t\u00ecnh hu\u1ed1ng doanh nghi\u1ec7p khai sai, n\u1ed9p th\u1eeba ho\u1eb7c \u0111\u01b0\u1ee3c ho\u00e0n l\u1ec7 ph\u00ed m\u00f4n b\u00e0i do ch\u00ednh s\u00e1ch mi\u1ec5n gi\u1ea3m. Khi \u0111\u00f3, k\u1ebf to\u00e1n c\u1ea7n th\u1ef1c hi\u1ec7n b\u00fat to\u00e1n \u0111i\u1ec1u ch\u1ec9nh \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o s\u1ed1 li\u1ec7u ch\u00ednh x\u00e1c, tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh.<\/p>\n<p style=\"text-align: justify;\">\u00dd ngh\u0129a c\u1ee7a b\u00fat to\u00e1n<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">Gi\u00fap \u0111i\u1ec1u ch\u1ec9nh sai s\u00f3t k\u1ebf to\u00e1n v\u1ec1 ngh\u0129a v\u1ee5 thu\u1ebf.<\/li>\n<li aria-level=\"1\">\u0110\u1ea3m b\u1ea3o s\u1ed1 d\u01b0 TK 3338 ph\u1ea3n \u00e1nh \u0111\u00fang s\u1ed1 ph\u1ea3i n\u1ed9p ho\u1eb7c \u0111\u01b0\u1ee3c ho\u00e0n.<\/li>\n<li aria-level=\"1\">G\u00f3p ph\u1ea7n minh b\u1ea1ch chu\u1ea9n h\u00f3a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, \u0111\u1eb7c bi\u1ec7t khi ki\u1ec3m to\u00e1n ho\u1eb7c thanh tra thu\u1ebf.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">C\u00e1ch \u0111\u1ecbnh kho\u1ea3n<\/p>\n<p style=\"text-align: justify;\">Tr\u01b0\u1eddng h\u1ee3p 1: Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ho\u00e0n ho\u1eb7c gi\u1ea3m thu\u1ebf m\u00f4n b\u00e0i<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">N\u1ee3 TK 3338 \u2013 Thu\u1ebf, ph\u00ed v\u00e0 l\u1ec7 ph\u00ed kh\u00e1c<\/li>\n<li aria-level=\"1\">C\u00f3 TK 711 \u2013 Thu nh\u1eadp kh\u00e1c<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Tr\u01b0\u1eddng h\u1ee3p 2: Doanh nghi\u1ec7p ghi nh\u1eadn thi\u1ebfu, ph\u1ea3i b\u1ed5 sung ngh\u0129a v\u1ee5 thu\u1ebf<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">N\u1ee3 TK 642 \u2013 Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p<\/li>\n<li aria-level=\"1\">C\u00f3 TK 3338 \u2013 Thu\u1ebf, ph\u00ed v\u00e0 l\u1ec7 ph\u00ed kh\u00e1c<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">V\u00ed d\u1ee5 minh h\u1ecda<\/p>\n<p style=\"text-align: justify;\">Ho\u00e0n thu\u1ebf: Chi nh\u00e1nh C\u00f4ng ty Minh Ph\u00fac n\u1ed9p th\u1eeba l\u1ec7 ph\u00ed m\u00f4n b\u00e0i 500.000 \u0111\u1ed3ng do khai sai v\u1ed1n \u0111i\u1ec1u l\u1ec7. Khi nh\u1eadn quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf, k\u1ebf to\u00e1n ghi:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">N\u1ee3 TK 3338: 500.000<\/li>\n<li aria-level=\"1\">C\u00f3 TK 711: 500.000<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">B\u1ed5 sung: C\u00f4ng ty ABC ph\u00e1t hi\u1ec7n khai thi\u1ebfu 1.000.000 \u0111\u1ed3ng l\u1ec7 ph\u00ed m\u00f4n b\u00e0i do m\u1edf th\u00eam \u0111\u1ecba \u0111i\u1ec3m kinh doanh. K\u1ebf to\u00e1n ghi:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">N\u1ee3 TK 642: 1.000.000<\/li>\n<li aria-level=\"1\">C\u00f3 TK 3338: 1.000.000<\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\">3.4 B\u00fat to\u00e1n h\u1ea1ch to\u00e1n thu\u1ebf m\u00f4n b\u00e0i cho chi nh\u00e1nh, \u0111\u1ecba \u0111i\u1ec3m kinh doanh<\/h3>\n<p style=\"text-align: justify;\">T\u00f9y v\u00e0o h\u00ecnh th\u1ee9c ho\u1ea1t \u0111\u1ed9ng c\u1ee7a chi nh\u00e1nh (h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c hay \u0111\u1ed9c l\u1eadp), doanh nghi\u1ec7p s\u1ebd c\u00f3 c\u00e1ch x\u1eed l\u00fd thu\u1ebf m\u00f4n b\u00e0i kh\u00e1c nhau. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u00fang \u0111\u1ed1i t\u01b0\u1ee3ng k\u00ea khai gi\u00fap tr\u00e1nh tr\u00f9ng l\u1eb7p ngh\u0129a v\u1ee5 thu\u1ebf \u0111\u1ea3m b\u1ea3o t\u00ednh h\u1ee3p l\u1ec7 khi l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t.<\/p>\n<p style=\"text-align: justify;\">\u00dd ngh\u0129a c\u1ee7a b\u00fat to\u00e1n<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">Gi\u00fap ph\u00e2n \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf ch\u00ednh x\u00e1c gi\u1eefa tr\u1ee5 s\u1edf ch\u00ednh v\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c.<\/li>\n<li aria-level=\"1\">H\u1ed7 tr\u1ee3 t\u1ed5ng h\u1ee3p d\u1eef li\u1ec7u thu\u1ebf m\u00f4n b\u00e0i cho to\u00e0n h\u1ec7 th\u1ed1ng doanh nghi\u1ec7p.<\/li>\n<li aria-level=\"1\">Gi\u1ea3m thi\u1ec3u sai s\u00f3t trong k\u00ea khai, tr\u00e1nh b\u1ecb ph\u1ea1t do k\u00ea khai tr\u00f9ng ho\u1eb7c b\u1ecf s\u00f3t.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">C\u00e1ch \u0111\u1ecbnh kho\u1ea3n &amp; V\u00ed d\u1ee5 minh h\u1ecda<\/p>\n<p style=\"text-align: justify;\">Tr\u01b0\u1eddng h\u1ee3p 1: Chi nh\u00e1nh h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c<\/p>\n<p style=\"text-align: justify;\">To\u00e0n b\u1ed9 l\u1ec7 ph\u00ed m\u00f4n b\u00e0i c\u1ee7a chi nh\u00e1nh \u0111\u01b0\u1ee3c ghi nh\u1eadn t\u1ea1i tr\u1ee5 s\u1edf ch\u00ednh.<\/p>\n<p style=\"text-align: justify;\">\u0110\u1ecbnh kho\u1ea3n:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">N\u1ee3 TK 642 (t\u1ea1i tr\u1ee5 s\u1edf ch\u00ednh)<\/li>\n<li aria-level=\"1\">C\u00f3 TK 3338 (t\u1ea1i tr\u1ee5 s\u1edf ch\u00ednh)<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">V\u00ed d\u1ee5: C\u00f4ng ty CP T\u00e2n Vi\u1ec7t c\u00f3 chi nh\u00e1nh h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c t\u1ea1i Qu\u1ea3ng Ninh, m\u1ee9c thu\u1ebf m\u00f4n b\u00e0i l\u00e0 1.000.000 \u0111\u1ed3ng. Tr\u1ee5 s\u1edf ch\u00ednh \u1edf H\u00e0 N\u1ed9i k\u00ea khai v\u00e0 h\u1ea1ch to\u00e1n to\u00e0n b\u1ed9 chi ph\u00ed n\u00e0y.<\/p>\n<p style=\"text-align: justify;\">Tr\u01b0\u1eddng h\u1ee3p 2: Chi nh\u00e1nh h\u1ea1ch to\u00e1n \u0111\u1ed9c l\u1eadp<\/p>\n<p style=\"text-align: justify;\">M\u1ed7i chi nh\u00e1nh t\u1ef1 k\u00ea khai, n\u1ed9p v\u00e0 ghi nh\u1eadn ri\u00eang chi ph\u00ed.<\/p>\n<p style=\"text-align: justify;\">\u0110\u1ecbnh kho\u1ea3n:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">N\u1ee3 TK 642 (t\u1ea1i chi nh\u00e1nh)<\/li>\n<li aria-level=\"1\">C\u00f3 TK 3338 (t\u1ea1i chi nh\u00e1nh)<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">V\u00ed d\u1ee5: Chi nh\u00e1nh \u0110\u00e0 N\u1eb5ng c\u1ee7a C\u00f4ng ty TNHH An Gia c\u00f3 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ri\u00eang. Khi n\u1ed9p l\u1ec7 ph\u00ed m\u00f4n b\u00e0i 1.000.000 \u0111\u1ed3ng, k\u1ebf to\u00e1n chi nh\u00e1nh ghi nh\u1eadn chi ph\u00ed t\u1ea1i \u0111\u01a1n v\u1ecb.<\/p>\n<p style=\"text-align: justify;\">Tr\u01b0\u1eddng h\u1ee3p 3: \u0110\u1ecba \u0111i\u1ec3m kinh doanh c\u00f9ng t\u1ec9nh v\u1edbi tr\u1ee5 s\u1edf ch\u00ednh<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">\u0110\u01b0\u1ee3c mi\u1ec5n l\u1ec7 ph\u00ed m\u00f4n b\u00e0i trong n\u0103m \u0111\u1ea7u theo Ngh\u1ecb \u0111\u1ecbnh 22\/2020\/N\u0110-CP.<\/li>\n<li aria-level=\"1\">Kh\u00f4ng \u0111\u1ecbnh kho\u1ea3n chi ph\u00ed, nh\u01b0ng k\u1ebf to\u00e1n c\u1ea7n ghi ch\u00fa v\u00e0o s\u1ed5 theo d\u00f5i \u0111\u1ec3 ph\u1ee5c v\u1ee5 \u0111\u1ed1i chi\u1ebfu sau n\u00e0y.<\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\">3.5 H\u1ea1ch to\u00e1n ph\u1ea1t ch\u1eadm n\u1ed9p l\u1ec7 ph\u00ed m\u00f4n b\u00e0i<\/h3>\n<p style=\"text-align: justify;\">N\u1ebfu doanh nghi\u1ec7p n\u1ed9p l\u1ec7 ph\u00ed m\u00f4n b\u00e0i sau th\u1eddi h\u1ea1n quy \u0111\u1ecbnh, s\u1ebd b\u1ecb ph\u1ea1t ch\u1eadm n\u1ed9p theo quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt Qu\u1ea3n l\u00fd Thu\u1ebf 38\/2019\/QH14 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP.<br \/>\nM\u1ee9c ph\u1ea1t g\u1ed3m 2 lo\u1ea1i:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">Ti\u1ec1n ch\u1eadm n\u1ed9p: t\u00ednh 0,03%\/ng\u00e0y tr\u00ean s\u1ed1 ti\u1ec1n thu\u1ebf ch\u1eadm n\u1ed9p.<\/li>\n<li aria-level=\"1\">Ti\u1ec1n ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh: t\u00f9y h\u00e0nh vi, th\u01b0\u1eddng t\u1eeb 2 \u2013 25% s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Khi ph\u00e1t sinh, k\u1ebf to\u00e1n c\u1ea7n ghi nh\u1eadn chi ph\u00ed kh\u00e1c ch\u1ee9 kh\u00f4ng h\u1ea1ch to\u00e1n chung v\u00e0o chi ph\u00ed qu\u1ea3n l\u00fd (v\u00ec kh\u00f4ng ph\u1ea3i chi ph\u00ed h\u1ee3p l\u00fd khi t\u00ednh thu\u1ebf TNDN).<\/p>\n<p style=\"text-align: justify;\">\u00dd ngh\u0129a c\u1ee7a b\u00fat to\u00e1n<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">Ph\u1ea3n \u00e1nh kho\u1ea3n chi ph\u00ed ph\u00e1t sinh ngo\u00e0i k\u1ebf ho\u1ea1ch do vi ph\u1ea1m quy \u0111\u1ecbnh thu\u1ebf.<\/li>\n<li aria-level=\"1\">Gi\u00fap ph\u00e2n bi\u1ec7t r\u00f5 chi ph\u00ed h\u1ee3p l\u00fd (thu\u1ebf m\u00f4n b\u00e0i), chi ph\u00ed kh\u00f4ng h\u1ee3p l\u00fd (ph\u1ea1t vi ph\u1ea1m).<\/li>\n<li aria-level=\"1\">L\u00e0 c\u0103n c\u1ee9 quan tr\u1ecdng khi l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf TNDN, v\u00ec kho\u1ea3n ph\u1ea1t n\u00e0y s\u1ebd b\u1ecb lo\u1ea1i tr\u1eeb.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">C\u00e1ch \u0111\u1ecbnh kho\u1ea3n<\/p>\n<p style=\"text-align: justify;\">Khi ghi nh\u1eadn s\u1ed1 ti\u1ec1n ph\u1ea1t ph\u1ea3i n\u1ed9p:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">N\u1ee3 TK 811 \u2013 Chi ph\u00ed kh\u00e1c<\/li>\n<li aria-level=\"1\">C\u00f3 TK 3339 \u2013 Ph\u00ed, l\u1ec7 ph\u00ed v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p kh\u00e1c<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Khi n\u1ed9p ti\u1ec1n ph\u1ea1t v\u00e0o NSNN:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">N\u1ee3 TK 3339 \u2013 Ph\u00ed, l\u1ec7 ph\u00ed v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p kh\u00e1c<\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">C\u00f3 TK 111\/112 \u2013 Ti\u1ec1n m\u1eb7t ho\u1eb7c ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">V\u00ed d\u1ee5 minh h\u1ecda<\/p>\n<p style=\"text-align: justify;\">C\u00f4ng ty TNHH Ho\u00e0ng Long n\u1ed9p l\u1ec7 ph\u00ed m\u00f4n b\u00e0i tr\u1ec5 20 ng\u00e0y, b\u1ecb c\u01a1 quan thu\u1ebf ph\u1ea1t:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">Ph\u1ea1t ch\u1eadm n\u1ed9p: 60.000 \u0111\u1ed3ng<\/li>\n<li aria-level=\"1\">Ph\u1ea1t h\u00e0nh ch\u00ednh: 500.000 \u0111\u1ed3ng<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">T\u1ed5ng s\u1ed1 ti\u1ec1n ph\u1ea1t: 560.000 \u0111\u1ed3ng<\/p>\n<p style=\"text-align: justify;\">B\u00fat to\u00e1n ghi nh\u1eadn:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">N\u1ee3 TK 811: 560.000<\/li>\n<li aria-level=\"1\">C\u00f3 TK 3339: 560.000<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Khi n\u1ed9p ti\u1ec1n ph\u1ea1t:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">N\u1ee3 TK 3339: 560.000<\/li>\n<li aria-level=\"1\">C\u00f3 TK 112: 560.000<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">\u2192 Kho\u1ea3n chi ph\u00ed 560.000 \u0111\u1ed3ng n\u00e0y kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/p>\n<h2 style=\"text-align: justify;\">4. Th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn v\u00e0 l\u01b0u \u00fd khi h\u1ea1ch to\u00e1n thu\u1ebf m\u00f4n b\u00e0i<\/h2>\n<p style=\"text-align: justify;\">Vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u00fang th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn thu\u1ebf m\u00f4n b\u00e0i l\u00e0 y\u1ebfu t\u1ed1 then ch\u1ed1t gi\u00fap doanh nghi\u1ec7p ph\u1ea3n \u00e1nh ch\u00ednh x\u00e1c chi ph\u00ed v\u00e0 ngh\u0129a v\u1ee5 thu\u1ebf trong k\u1ef3 k\u1ebf to\u00e1n. Theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 200\/2014\/TT-BTC, chi ph\u00ed thu\u1ebf m\u00f4n b\u00e0i ph\u1ea3i \u0111\u01b0\u1ee3c ghi nh\u1eadn khi ngh\u0129a v\u1ee5 ph\u00e1t sinh, kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o th\u1eddi \u0111i\u1ec3m doanh nghi\u1ec7p th\u1ef1c t\u1ebf n\u1ed9p ti\u1ec1n \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o b\u00e1o c\u00e1o t\u00e0i ch\u00ednh th\u1ec3 hi\u1ec7n trung th\u1ef1c t\u00ecnh h\u00ecnh ho\u1ea1t \u0111\u1ed9ng, tu\u00e2n th\u1ee7 \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a c\u01a1 quan thu\u1ebf.<\/p>\n<h3 style=\"text-align: justify;\">4.1. Th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn<\/h3>\n<p style=\"text-align: justify;\">\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p \u0111ang ho\u1ea1t \u0111\u1ed9ng, thu\u1ebf m\u00f4n b\u00e0i l\u00e0 kho\u1ea3n chi ph\u00ed \u0111\u01b0\u1ee3c ghi nh\u1eadn ngay \u0111\u1ea7u k\u1ef3 k\u1ebf to\u00e1n n\u0103m t\u00e0i ch\u00ednh (th\u01b0\u1eddng l\u00e0 th\u00e1ng 1 h\u00e0ng n\u0103m). M\u1eb7c d\u00f9 h\u1ea1n n\u1ed9p l\u1ec7 ph\u00ed m\u00f4n b\u00e0i theo quy \u0111\u1ecbnh l\u00e0 ng\u00e0y 30\/01, nh\u01b0ng k\u1ebf to\u00e1n c\u1ea7n h\u1ea1ch to\u00e1n chi ph\u00ed n\u00e0y ngay khi b\u1eaft \u0111\u1ea7u n\u0103m m\u1edbi, v\u00ec ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf \u0111\u00e3 ph\u00e1t sinh t\u1eeb th\u1eddi \u0111i\u1ec3m \u0111\u00f3.<\/p>\n<p style=\"text-align: justify;\">\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp, th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn l\u00e0 ng\u00e0y \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p v\u00e0 m\u00e3 s\u1ed1 thu\u1ebf. N\u1ebfu th\u00e0nh l\u1eadp sau ng\u00e0y 30\/6 th\u00ec ch\u1ec9 c\u1ea7n n\u1ed9p 50% m\u1ee9c thu\u1ebf m\u00f4n b\u00e0i c\u1ee7a n\u0103m, k\u1ebf to\u00e1n vi\u00ean c\u1ea7n ghi nh\u1eadn chi ph\u00ed n\u00e0y t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 ti\u1ec1n th\u1ef1c t\u1ebf ph\u1ea3i n\u1ed9p.<\/p>\n<p style=\"text-align: justify;\">V\u00ed d\u1ee5: C\u00f4ng ty TNHH Minh Anh \u0111\u01b0\u1ee3c c\u1ea5p gi\u1ea5y ph\u00e9p ho\u1ea1t \u0111\u1ed9ng ng\u00e0y 10\/7\/2025, v\u1ed1n \u0111i\u1ec1u l\u1ec7 5 t\u1ef7 \u0111\u1ed3ng \u2192 m\u1ee9c l\u1ec7 ph\u00ed m\u00f4n b\u00e0i ph\u1ea3i n\u1ed9p l\u00e0 1.000.000 \u0111\u1ed3ng (50% c\u1ee7a 2.000.000 \u0111\u1ed3ng). K\u1ebf to\u00e1n ghi nh\u1eadn:<\/p>\n<p style=\"text-align: justify;\">N\u1ee3 TK 642 \u2013 Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p: 1.000.000<br \/>\nC\u00f3 TK 3338 \u2013 Thu\u1ebf, ph\u00ed v\u00e0 l\u1ec7 ph\u00ed kh\u00e1c: 1.000.000<\/p>\n<p style=\"text-align: justify;\">N\u1ebfu doanh nghi\u1ec7p ghi nh\u1eadn sai th\u1eddi \u0111i\u1ec3m, chi ph\u00ed s\u1ebd kh\u00f4ng ph\u1ea3n \u00e1nh \u0111\u00fang k\u1ef3 k\u1ebf to\u00e1n, \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh, x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN. Vi\u1ec7c ch\u1eadm ghi nh\u1eadn c\u0169ng c\u00f3 th\u1ec3 khi\u1ebfn s\u1ed1 li\u1ec7u tr\u00ean h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n l\u1ec7ch so v\u1edbi d\u1eef li\u1ec7u qu\u1ea3n l\u00fd thu\u1ebf \u0111i\u1ec7n t\u1eed, g\u00e2y kh\u00f3 kh\u0103n khi \u0111\u1ed1i chi\u1ebfu ho\u1eb7c thanh ki\u1ec3m tra.<\/p>\n<h3 style=\"text-align: justify;\">4.2. L\u01b0u \u00fd khi h\u1ea1ch to\u00e1n<\/h3>\n<p style=\"text-align: justify;\">\u0110\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c minh b\u1ea1ch trong h\u1ea1ch to\u00e1n n\u1ed9p thu\u1ebf m\u00f4n b\u00e0i, k\u1ebf to\u00e1n c\u1ea7n l\u01b0u \u00fd m\u1ed9t s\u1ed1 \u0111i\u1ec3m sau:<\/p>\n<p style=\"text-align: center;\"><img decoding=\"async\" class=\"aligncenter size-full wp-image-48802\" src=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/11\/hach-toan-thue-mon-bai-3.png\" alt=\"Th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn v\u00e0 l\u01b0u \u00fd khi h\u1ea1ch to\u00e1n thu\u1ebf m\u00f4n b\u00e0i\" width=\"800\" height=\"500\" srcset=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/11\/hach-toan-thue-mon-bai-3.png 800w, https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/11\/hach-toan-thue-mon-bai-3-768x480.png 768w, https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/11\/hach-toan-thue-mon-bai-3-18x12.png 18w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">Ki\u1ec3m tra v\u00e0 l\u01b0u tr\u1eef ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed h\u1ee3p l\u1ec7: To\u00e0n b\u1ed9 bi\u00ean lai n\u1ed9p thu\u1ebf m\u00f4n b\u00e0i hi\u1ec7n nay \u0111\u1ec1u \u0111\u01b0\u1ee3c ph\u00e1t h\u00e0nh qua C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf. K\u1ebf to\u00e1n c\u1ea7n t\u1ea3i, l\u01b0u tr\u1eef \u0111\u1ea7y \u0111\u1ee7 bi\u00ean lai n\u00e0y k\u00e8m ch\u1ee9ng t\u1eeb thanh to\u00e1n (UNC ho\u1eb7c phi\u1ebfu chi) l\u00e0m c\u0103n c\u1ee9 ghi s\u1ed5 k\u1ebf to\u00e1n.<\/li>\n<li aria-level=\"1\">Ph\u00e2n bi\u1ec7t r\u00f5 gi\u1eefa thu\u1ebf m\u00f4n b\u00e0i v\u00e0 l\u1ec7 ph\u00ed \u0111\u0103ng k\u00fd kinh doanh: Nhi\u1ec1u doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp th\u01b0\u1eddng nh\u1ea7m l\u1eabn gi\u1eefa hai lo\u1ea1i chi ph\u00ed n\u00e0y. Thu\u1ebf m\u00f4n b\u00e0i l\u00e0 kho\u1ea3n ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh h\u00e0ng n\u0103m, trong khi l\u1ec7 ph\u00ed \u0111\u0103ng k\u00fd kinh doanh ch\u1ec9 ph\u00e1t sinh m\u1ed9t l\u1ea7n khi th\u00e0nh l\u1eadp. Vi\u1ec7c ghi sai c\u00f3 th\u1ec3 khi\u1ebfn chi ph\u00ed b\u1ecb lo\u1ea1i tr\u1eeb khi quy\u1ebft to\u00e1n thu\u1ebf.<\/li>\n<li aria-level=\"1\">\u0110\u1ed1i chi\u1ebfu \u0111\u1ecbnh k\u1ef3 v\u1edbi c\u01a1 quan thu\u1ebf: Cu\u1ed1i m\u1ed7i k\u1ef3 k\u1ebf to\u00e1n, k\u1ebf to\u00e1n c\u1ea7n \u0111\u1ed1i chi\u1ebfu TK 3338 \u2013 Thu\u1ebf, ph\u00ed v\u00e0 l\u1ec7 ph\u00ed kh\u00e1c v\u1edbi d\u1eef li\u1ec7u tr\u00ean h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd thu\u1ebf \u0111i\u1ec7n t\u1eed \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m kh\u00f4ng c\u00f2n c\u00f4ng n\u1ee3 thu\u1ebf m\u00f4n b\u00e0i t\u1ed3n \u0111\u1ecdng. \u0110\u00e2y l\u00e0 b\u01b0\u1edbc quan tr\u1ecdng gi\u00fap tr\u00e1nh sai l\u1ec7ch b\u00e1o c\u00e1o, r\u1ee7i ro b\u1ecb ph\u1ea1t h\u00e0nh ch\u00ednh.<\/li>\n<li aria-level=\"1\">Theo d\u00f5i ri\u00eang chi ph\u00ed \u0111\u01b0\u1ee3c mi\u1ec5n ho\u1eb7c ho\u00e0n thu\u1ebf: Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf m\u00f4n b\u00e0i theo quy \u0111\u1ecbnh (v\u00ed d\u1ee5 n\u0103m \u0111\u1ea7u ho\u1ea1t \u0111\u1ed9ng), k\u1ebf to\u00e1n v\u1eabn n\u00ean m\u1edf s\u1ed5 theo d\u00f5i ri\u00eang \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o minh b\u1ea1ch khi l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/li>\n<li aria-level=\"1\">T\u1ef1 \u0111\u1ed9ng h\u00f3a c\u00f4ng t\u00e1c h\u1ea1ch to\u00e1n, c\u1ea3nh b\u00e1o ngh\u0129a v\u1ee5 thu\u1ebf: V\u1edbi s\u1ef1 ph\u00e1t tri\u1ec3n c\u1ee7a ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n hi\u1ec7n nay, nhi\u1ec1u doanh nghi\u1ec7p \u0111\u00e3 chuy\u1ec3n sang h\u1ea1ch to\u00e1n l\u1ec7 ph\u00ed m\u00f4n b\u00e0i t\u1ef1 \u0111\u1ed9ng \u0111\u1ec3 gi\u1ea3m sai s\u00f3t, ti\u1ebft ki\u1ec7m th\u1eddi gian.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Gi\u1ea3i ph\u00e1p nh\u01b0 ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n LV-DX Accounting c\u1ee7a L\u1ea1c Vi\u1ec7t cho ph\u00e9p k\u1ebf to\u00e1n thi\u1ebft l\u1eadp l\u1ecbch c\u1ea3nh b\u00e1o \u0111\u1ecbnh k\u1ef3, t\u1ef1 \u0111\u1ed9ng ghi nh\u1eadn v\u00e0 \u0111\u1ed1i chi\u1ebfu ngh\u0129a v\u1ee5 h\u1ea1ch to\u00e1n ph\u00ed m\u00f4n b\u00e0i theo t\u1eebng chi nh\u00e1nh ho\u1eb7c \u0111\u1ecba \u0111i\u1ec3m kinh doanh. Nh\u1edd \u0111\u00f3, doanh nghi\u1ec7p kh\u00f4ng ch\u1ec9 \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh m\u00e0 c\u00f2n ti\u1ebft ki\u1ec7m th\u1eddi gian, chi ph\u00ed nh\u00e2n s\u1ef1.<\/p>\n<h2 style=\"text-align: justify;\">5. X\u1eed l\u00fd c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t khi h\u1ea1ch to\u00e1n l\u1ec7 ph\u00ed thu\u1ebf m\u00f4n b\u00e0i<\/h2>\n<p style=\"text-align: justify;\">Kh\u00f4ng ph\u1ea3i doanh nghi\u1ec7p n\u00e0o c\u0169ng th\u1ef1c hi\u1ec7n h\u1ea1ch to\u00e1n thu\u1ebf m\u00f4n b\u00e0i theo c\u00f9ng m\u1ed9t c\u00e1ch. T\u00f9y theo giai \u0111o\u1ea1n ho\u1ea1t \u0111\u1ed9ng v\u00e0 t\u00ecnh hu\u1ed1ng c\u1ee5 th\u1ec3, k\u1ebf to\u00e1n c\u1ea7n c\u00f3 ph\u01b0\u01a1ng \u00e1n x\u1eed l\u00fd ph\u00f9 h\u1ee3p nh\u1eb1m \u0111\u1ea3m b\u1ea3o t\u00ednh h\u1ee3p l\u1ec7 minh b\u1ea1ch trong s\u1ed5 s\u00e1ch.<\/p>\n<h3 style=\"text-align: justify;\">5.1. Doanh nghi\u1ec7p th\u00e0nh l\u1eadp m\u1edbi \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf m\u00f4n b\u00e0i n\u0103m \u0111\u1ea7u<\/h3>\n<p style=\"text-align: justify;\">Theo Ngh\u1ecb \u0111\u1ecbnh 22\/2020\/N\u0110-CP, doanh nghi\u1ec7p nh\u1ecf, si\u00eau nh\u1ecf ho\u1eb7c doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf m\u00f4n b\u00e0i trong n\u0103m \u0111\u1ea7u ti\u00ean c\u00f3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t \u2013 kinh doanh. M\u1eb7c d\u00f9 kh\u00f4ng ph\u1ea3i n\u1ed9p ti\u1ec1n, k\u1ebf to\u00e1n v\u1eabn c\u1ea7n ghi ch\u00fa kho\u1ea3n mi\u1ec5n n\u00e0y trong s\u1ed5 \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh theo d\u00f5i minh b\u1ea1ch khi \u0111\u1ed1i chi\u1ebfu v\u1edbi c\u01a1 quan thu\u1ebf.<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">C\u00e1ch h\u1ea1ch to\u00e1n: Kh\u00f4ng ghi nh\u1eadn chi ph\u00ed, nh\u01b0ng m\u1edf s\u1ed5 theo d\u00f5i ri\u00eang \u201cthu\u1ebf m\u00f4n b\u00e0i \u0111\u01b0\u1ee3c mi\u1ec5n\u201d trong h\u1ed3 s\u01a1 k\u1ebf to\u00e1n.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Gi\u00fap doanh nghi\u1ec7p d\u1ec5 d\u00e0ng x\u00e1c \u0111\u1ecbnh l\u1ea1i ngh\u0129a v\u1ee5 thu\u1ebf khi h\u1ebft th\u1eddi h\u1ea1n mi\u1ec5n, tr\u00e1nh b\u1ecb b\u1ecf s\u00f3t ho\u1eb7c ghi sai k\u1ef3 n\u1ed9p n\u0103m sau.<\/p>\n<p style=\"text-align: justify;\">V\u00ed d\u1ee5: C\u00f4ng ty TNHH An Ph\u00e1t th\u00e0nh l\u1eadp ng\u00e0y 15\/3\/2025 v\u00e0 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng mi\u1ec5n l\u1ec7 ph\u00ed m\u00f4n b\u00e0i n\u0103m \u0111\u1ea7u. K\u1ebf to\u00e1n ghi ch\u00fa \u201cMi\u1ec5n thu\u1ebf m\u00f4n b\u00e0i n\u0103m 2025 theo Ngh\u1ecb \u0111\u1ecbnh 22\/2020\/N\u0110-CP\u201d, \u0111\u1ed3ng th\u1eddi theo d\u00f5i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh ngh\u0129a v\u1ee5 n\u1ed9p t\u1eeb 01\/01\/2026.<\/p>\n<h3 style=\"text-align: justify;\">5.2. Doanh nghi\u1ec7p ng\u1eebng ho\u1ea1t \u0111\u1ed9ng ho\u1eb7c gi\u1ea3i th\u1ec3<\/h3>\n<p style=\"text-align: justify;\">Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p t\u1ea1m ng\u1eebng ho\u1ea1t \u0111\u1ed9ng, k\u1ebf to\u00e1n c\u1ea7n ph\u00e2n bi\u1ec7t r\u00f5 hai t\u00ecnh hu\u1ed1ng sau:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">N\u1ebfu \u0111\u00e3 k\u00ea khai thu\u1ebf m\u00f4n b\u00e0i tr\u01b0\u1edbc khi t\u1ea1m ng\u1eebng: Doanh nghi\u1ec7p v\u1eabn ph\u1ea3i n\u1ed9p kho\u1ea3n thu\u1ebf \u0111\u00e3 k\u00ea khai.<\/li>\n<li aria-level=\"1\">N\u1ebfu th\u00f4ng b\u00e1o t\u1ea1m ng\u1eebng ho\u1ea1t \u0111\u1ed9ng \u0111\u00fang h\u1ea1n v\u1edbi c\u01a1 quan thu\u1ebf: Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c mi\u1ec5n ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf m\u00f4n b\u00e0i trong n\u0103m t\u1ea1m ng\u1eebng.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Khi doanh nghi\u1ec7p gi\u1ea3i th\u1ec3, k\u1ebf to\u00e1n c\u1ea7n r\u00e0 so\u00e1t to\u00e0n b\u1ed9 c\u00f4ng n\u1ee3 thu\u1ebf m\u00f4n b\u00e0i, l\u1eadp bi\u00ean b\u1ea3n \u0111\u1ed1i chi\u1ebfu v\u1edbi c\u01a1 quan thu\u1ebf v\u00e0 th\u1ef1c hi\u1ec7n b\u00fat to\u00e1n x\u00f3a c\u00f4ng n\u1ee3 sau khi c\u00f3 quy\u1ebft \u0111\u1ecbnh ch\u1ea5m d\u1ee9t m\u00e3 s\u1ed1 thu\u1ebf.<\/p>\n<p style=\"text-align: justify;\">N\u1ee3 TK 3338 \u2013 Thu\u1ebf, ph\u00ed v\u00e0 l\u1ec7 ph\u00ed kh\u00e1c<br \/>\nC\u00f3 TK 111\/112 \u2013 Ti\u1ec1n m\u1eb7t\/Ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng (n\u1ebfu n\u1ed9p b\u1ed5 sung)<br \/>\nHo\u1eb7c C\u00f3 TK 711 \u2013 Thu nh\u1eadp kh\u00e1c (n\u1ebfu \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf)<\/p>\n<p style=\"text-align: justify;\">Vi\u1ec7c h\u1ea1ch to\u00e1n ch\u00ednh x\u00e1c gi\u00fap doanh nghi\u1ec7p tr\u00e1nh b\u1ecb truy thu ho\u1eb7c b\u1ecb ph\u1ea1t do k\u00ea khai sai ngh\u0129a v\u1ee5 thu\u1ebf. \u0110\u00e2y c\u0169ng l\u00e0 b\u01b0\u1edbc cu\u1ed1i c\u00f9ng trong quy tr\u00ecnh x\u1eed l\u00fd h\u1ea1ch to\u00e1n l\u1ec7 ph\u00ed m\u00f4n b\u00e0i khi doanh nghi\u1ec7p ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng.<\/p>\n<h2 style=\"text-align: justify;\">6. \u1ee8ng d\u1ee5ng ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n LV-DX Accounting trong h\u1ea1ch to\u00e1n ph\u00ed m\u00f4n b\u00e0i<\/h2>\n<p style=\"text-align: justify;\">Ph\u1ea7n m\u1ec1m LV-DX Accounting do C\u00f4ng ty L\u1ea1c Vi\u1ec7t ph\u00e1t tri\u1ec3n l\u00e0 h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n doanh nghi\u1ec7p \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng theo chu\u1ea9n Th\u00f4ng t\u01b0 200\/2014\/TT-BTC, \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 c\u00e1c quy \u0111\u1ecbnh v\u1ec1 k\u1ebf to\u00e1n \u2013 thu\u1ebf hi\u1ec7n h\u00e0nh. Gi\u1ea3i ph\u00e1p n\u00e0y h\u1ed7 tr\u1ee3 k\u1ebf to\u00e1n vi\u00ean qu\u1ea3n l\u00fd, \u0111\u1ecbnh kho\u1ea3n v\u00e0 theo d\u00f5i to\u00e0n b\u1ed9 quy tr\u00ecnh h\u1ea1ch to\u00e1n thu\u1ebf m\u00f4n b\u00e0i, t\u1eeb k\u00ea khai, ghi nh\u1eadn \u0111\u1ebfn b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n<p style=\"text-align: justify;\">C\u00e1c t\u00ednh n\u0103ng n\u1ed5i b\u1eadt:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">T\u1ef1 \u0111\u1ed9ng \u0111\u1ecbnh kho\u1ea3n l\u1ec7 ph\u00ed m\u00f4n b\u00e0i d\u1ef1a tr\u00ean khai b\u00e1o v\u1ed1n \u0111i\u1ec1u l\u1ec7, lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p, d\u1eef li\u1ec7u n\u0103m tr\u01b0\u1edbc. H\u1ec7 th\u1ed1ng t\u1ef1 sinh b\u00fat to\u00e1n \u201cN\u1ee3 642 \/ C\u00f3 3338\u201d v\u00e0o \u0111\u00fang k\u1ef3 k\u1ebf to\u00e1n, gi\u00fap k\u1ebf to\u00e1n vi\u00ean kh\u00f4ng b\u1ecf s\u00f3t ho\u1eb7c ghi sai th\u1eddi \u0111i\u1ec3m.<\/li>\n<li aria-level=\"1\">K\u1ebft n\u1ed1i tr\u1ef1c ti\u1ebfp v\u1edbi c\u1ed5ng k\u00ea khai thu\u1ebf \u0111i\u1ec7n t\u1eed (thuedientu.gdt.gov.vn): cho ph\u00e9p doanh nghi\u1ec7p n\u1ed9p t\u1edd khai, n\u1ed9p ti\u1ec1n, \u0111\u1ed1i chi\u1ebfu bi\u00ean lai ngay trong ph\u1ea7n m\u1ec1m, gi\u1ea3m sai l\u1ec7ch d\u1eef li\u1ec7u gi\u1eefa s\u1ed5 k\u1ebf to\u00e1n v\u00e0 d\u1eef li\u1ec7u thu\u1ebf.<\/li>\n<li aria-level=\"1\">Theo d\u00f5i ngh\u0129a v\u1ee5 thu\u1ebf m\u00f4n b\u00e0i theo t\u1eebng chi nh\u00e1nh, \u0111\u1ecba \u0111i\u1ec3m kinh doanh: ph\u00f9 h\u1ee3p v\u1edbi m\u00f4 h\u00ecnh c\u00f4ng ty \u0111a \u0111\u01a1n v\u1ecb ho\u1eb7c c\u00f3 v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n \u1edf nhi\u1ec1u t\u1ec9nh th\u00e0nh.<\/li>\n<li aria-level=\"1\">C\u1eadp nh\u1eadt t\u1ef1 \u0111\u1ed9ng m\u1ee9c l\u1ec7 ph\u00ed, ch\u00ednh s\u00e1ch thu\u1ebf m\u1edbi nh\u1ea5t: ph\u1ea7n m\u1ec1m \u0111\u01b0\u1ee3c \u0111\u1ed3ng b\u1ed9 th\u01b0\u1eddng xuy\u00ean v\u1edbi c\u01a1 s\u1edf d\u1eef li\u1ec7u ph\u00e1p l\u00fd, \u0111\u1ea3m b\u1ea3o k\u1ebf to\u00e1n lu\u00f4n tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh.<\/li>\n<li aria-level=\"1\">L\u1eadp v\u00e0 xu\u1ea5t b\u00e1o c\u00e1o thu\u1ebf \u2013 t\u00e0i ch\u00ednh t\u1ee9c th\u1eddi: ch\u1ec9 b\u1eb1ng v\u00e0i thao t\u00e1c, k\u1ebf to\u00e1n c\u00f3 th\u1ec3 tr\u00edch xu\u1ea5t c\u00e1c b\u00e1o c\u00e1o \u201cB\u1ea3ng k\u00ea ngh\u0129a v\u1ee5 thu\u1ebf m\u00f4n b\u00e0i\u201d, \u201cT\u1ed5ng h\u1ee3p l\u1ec7 ph\u00ed n\u1ed9p theo \u0111\u01a1n v\u1ecb\u201d, \u201cBi\u00ean b\u1ea3n \u0111\u1ed1i chi\u1ebfu TK 3338\u201d&#8230;<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">\t\t<div data-elementor-type=\"container\" data-elementor-id=\"47765\" class=\"elementor elementor-47765\" data-elementor-post-type=\"elementor_library\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2185786 e-flex e-con-boxed e-con e-parent\" data-id=\"2185786\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9742f47 elementor-widget elementor-widget-text-editor\" data-id=\"9742f47\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div><p style=\"text-align: center;\"><strong style=\"color: #cf2e2e; font-size: 130%; text-align: center;\">GI\u1ea2I PH\u00c1P K\u1ebe TO\u00c1N ACCNET ERP T\u00cdCH H\u1ee2P AI T\u1ef0 \u0110\u1ed8NG H\u00d3A M\u1eccI NGHI\u1ec6P V\u1ee4<\/strong><\/p><\/div><p data-start=\"308\" data-end=\"594\">AccNet ERP l\u00e0 gi\u1ea3i ph\u00e1p ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n t\u00e0i ch\u00ednh t\u00edch h\u1ee3p trong h\u1ec7 th\u1ed1ng qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p to\u00e0n di\u1ec7n, \u0111\u01b0\u1ee3c ph\u00e1t tri\u1ec3n b\u1edfi C\u00f4ng ty L\u1ea1c Vi\u1ec7t. \u0110i\u1ec3m kh\u00e1c bi\u1ec7t n\u1ed5i b\u1eadt c\u1ee7a AccNet ERP ch\u00ednh l\u00e0 vi\u1ec7c <strong data-start=\"508\" data-end=\"542\">\u1ee9ng d\u1ee5ng tr\u00ed tu\u1ec7 nh\u00e2n t\u1ea1o (AI)<\/strong> trong nhi\u1ec1u quy tr\u00ecnh k\u1ebf to\u00e1n gi\u00fap doanh nghi\u1ec7p:<\/p><ul><li data-start=\"597\" data-end=\"643\">T\u1ef1 \u0111\u1ed9ng h\u00f3a h\u1ea1ch to\u00e1n v\u00e0 ph\u00e2n lo\u1ea1i ch\u1ee9ng t\u1eeb.<\/li><li data-start=\"646\" data-end=\"696\">N\u00e2ng cao t\u00ednh ch\u00ednh x\u00e1c trong ki\u1ec3m so\u00e1t s\u1ed1 li\u1ec7u.<\/li><li data-start=\"699\" data-end=\"756\">R\u00fat ng\u1eafn th\u1eddi gian x\u1eed l\u00fd nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n \u2013 t\u00e0i ch\u00ednh.<\/li><\/ul><p data-start=\"758\" data-end=\"913\">Nh\u1edd \u0111\u00f3, AccNet ERP kh\u00f4ng ch\u1ec9 l\u00e0 c\u00f4ng c\u1ee5 h\u1ed7 tr\u1ee3 m\u00e0 c\u00f2n l\u00e0 \u201ctr\u1ee3 l\u00fd th\u00f4ng minh\u201d \u0111\u1ed3ng h\u00e0nh c\u00f9ng doanh nghi\u1ec7p trong qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh minh b\u1ea1ch hi\u1ec7u qu\u1ea3.<\/p><p style=\"text-align: justify;\"><span style=\"color: #000000;\"><b>T\u00ednh n\u0103ng n\u1ed5i b\u1eadt:<\/b><\/span><\/p><p>\u2714\ufe0f T\u1ef1 \u0111\u1ed9ng h\u1ea1ch to\u00e1n ch\u1ee9ng t\u1eeb, \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3 nh\u1edd AI.<br data-start=\"1028\" data-end=\"1031\" \/>\u2714\ufe0f Qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh \u2013 k\u1ebf to\u00e1n \u0111a chi nh\u00e1nh, \u0111a c\u00f4ng ty con.<br data-start=\"1091\" data-end=\"1094\" \/>\u2714\ufe0f B\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t theo chu\u1ea9n Vi\u1ec7t Nam &amp; qu\u1ed1c t\u1ebf (VAS, IFRS).<br data-start=\"1166\" data-end=\"1169\" \/>\u2714\ufe0f Qu\u1ea3n tr\u1ecb d\u00f2ng ti\u1ec1n, ng\u00e2n s\u00e1ch, d\u1ef1 b\u00e1o chi ph\u00ed ch\u00ednh x\u00e1c.<br data-start=\"1228\" data-end=\"1231\" \/>\u2714\ufe0f K\u1ebft n\u1ed1i v\u1edbi c\u00e1c ph\u00e2n h\u1ec7 qu\u1ea3n tr\u1ecb nh\u00e2n s\u1ef1, s\u1ea3n xu\u1ea5t, b\u00e1n h\u00e0ng \u0111\u1ec3 \u0111\u1ed3ng b\u1ed9 d\u1eef li\u1ec7u.<br data-start=\"1314\" data-end=\"1317\" \/>\u2714\ufe0f T\u00edch h\u1ee3p AI trong ph\u00e2n t\u00edch s\u1ed1 li\u1ec7u, c\u1ea3nh b\u00e1o r\u1ee7i ro v\u00e0 \u0111\u1ec1 xu\u1ea5t ph\u01b0\u01a1ng \u00e1n t\u1ed1i \u01b0u.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1c4a85f elementor-widget elementor-widget-image\" data-id=\"1c4a85f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"1536\" height=\"679\" src=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/08\/mo-hinh-he-thong-LV-accnet-erp.png\" class=\"attachment-full size-full wp-image-48734\" alt=\"ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n accnet erp\" srcset=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/08\/mo-hinh-he-thong-LV-accnet-erp.png 1536w, https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/08\/mo-hinh-he-thong-LV-accnet-erp-768x340.png 768w, https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/08\/mo-hinh-he-thong-LV-accnet-erp-18x8.png 18w\" sizes=\"(max-width: 1536px) 100vw, 1536px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-902027a elementor-widget elementor-widget-text-editor\" data-id=\"902027a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div><p style=\"text-align: center;\"><span style=\"font-size: 120%; color: #cf2e2e;\"><strong>KH\u00c1CH H\u00c0NG TI\u00caU BI\u1ec2U \u0110ANG TRI\u1ec2N KHAI ACCNET ERP<\/strong><\/span><\/p><\/div><ul><li data-start=\"193\" data-end=\"280\"><strong data-start=\"200\" data-end=\"280\">Nitto Denko \u2013 Ki\u1ec3m so\u00e1t chi ph\u00ed s\u1ea3n xu\u1ea5t nh\u1edd \u1ee9ng d\u1ee5ng k\u1ebf to\u00e1n t\u00ednh gi\u00e1 th\u00e0nh: <\/strong>Nitto Denko \u0111\u00e3 l\u1ef1a ch\u1ecdn gi\u1ea3i ph\u00e1p <strong data-start=\"315\" data-end=\"329\">AccNet ERP<\/strong> \u0111\u1ec3 tri\u1ec3n khai h\u1ec7 th\u1ed1ng <strong data-start=\"353\" data-end=\"379\">k\u1ebf to\u00e1n t\u00ednh gi\u00e1 th\u00e0nh<\/strong>, gi\u00fap doanh nghi\u1ec7p ki\u1ec3m so\u00e1t chi ph\u00ed hi\u1ec7u qu\u1ea3 h\u01a1n trong qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t. Sau m\u1ed9t th\u1eddi gian s\u1eed d\u1ee5ng, c\u00f4ng ty \u0111\u00e1nh gi\u00e1 cao hi\u1ec7u qu\u1ea3 th\u1ef1c ti\u1ec5n m\u00e0 h\u1ec7 th\u1ed1ng mang l\u1ea1i, c\u0169ng nh\u01b0 m\u1ee9c \u0111\u1ed9 \u1ed5n \u0111\u1ecbnh v\u01b0\u1ee3t tr\u1ed9i so v\u1edbi c\u00e1c ph\u1ea7n m\u1ec1m kh\u00e1c tr\u00ean th\u1ecb tr\u01b0\u1eddng.<\/li><li data-start=\"659\" data-end=\"742\"><strong data-start=\"666\" data-end=\"742\">ANTESCO \u2013 T\u00e1i c\u1ea5u tr\u00fac quy tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng v\u1edbi k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb v\u1eadn h\u00e0nh: <\/strong>T\u1ea1i ANTESCO, \u0111\u1ed9i ng\u0169 t\u01b0 v\u1ea5n v\u00e0 tri\u1ec3n khai c\u1ee7a AccNetERP \u0111\u00e3 ph\u1ed1i h\u1ee3p ch\u1eb7t ch\u1ebd v\u1edbi doanh nghi\u1ec7p trong giai \u0111o\u1ea1n \u0111\u1ea7u, thi\u1ebft l\u1eadp l\u1ea1i quy tr\u00ecnh chu\u1ea9n v\u00e0 x\u00e2y d\u1ef1ng lu\u1ed3ng c\u00f4ng vi\u1ec7c li\u00ean ph\u00f2ng ban xuy\u00ean su\u1ed1t. Gi\u1ea3i ph\u00e1p \u0111\u00e3 gi\u00fap ANTESCO c\u1ea3i thi\u1ec7n \u0111\u00e1ng k\u1ec3 kh\u1ea3 n\u0103ng qu\u1ea3n tr\u1ecb v\u1eadn h\u00e0nh m\u1ed9t c\u00e1ch \u0111\u1ed3ng b\u1ed9 v\u00e0 linh ho\u1ea1t<\/li><li data-start=\"1083\" data-end=\"1167\"><strong data-start=\"1090\" data-end=\"1167\">Khatoco \u2013 M\u1edf r\u1ed9ng g\u00f3i gi\u1ea3i ph\u00e1p AccNetC sau tri\u1ec3n khai th\u00e0nh c\u00f4ng ban \u0111\u1ea7u: <\/strong>L\u1ea1c Vi\u1ec7t \u0111\u00e3 tri\u1ec3n khai th\u00e0nh c\u00f4ng <strong data-start=\"1202\" data-end=\"1227\">g\u00f3i gi\u1ea3i ph\u00e1p AccNetC<\/strong> cho C\u00f4ng ty TNHH Th\u01b0\u01a1ng m\u1ea1i Khatoco t\u1ea1i Nha Trang theo tho\u1ea3 thu\u1eadn k\u00fd k\u1ebft ng\u00e0y 29\/07\/2014. Sau khi ba ph\u00e2n h\u1ec7 \u0111\u1ea7u ti\u00ean \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o v\u1eadn h\u00e0nh hi\u1ec7u qu\u1ea3, Khatoco d\u1ef1 \u0111\u1ecbnh s\u1ebd ti\u1ebfp t\u1ee5c h\u1ee3p t\u00e1c v\u00e0 m\u1edf r\u1ed9ng th\u00eam c\u00e1c ph\u00e2n h\u1ec7 t\u00e0i ch\u00ednh \u2013 k\u1ebf to\u00e1n v\u00e0 qu\u1ea3n l\u00fd b\u00e1n l\u1ebb v\u1edbi AccNetC, th\u1ec3 hi\u1ec7n s\u1ef1 tin t\u01b0\u1edfng s\u00e2u s\u1eafc v\u00e0o n\u0103ng l\u1ef1c tri\u1ec3n khai v\u00e0 ch\u1ea5t l\u01b0\u1ee3ng d\u1ecbch v\u1ee5 t\u1eeb L\u1ea1c Vi\u1ec7t.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5757393 e-con-full e-flex e-con e-child\" data-id=\"5757393\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2544591 elementor-widget elementor-widget-text-editor\" data-id=\"2544591\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: center;\"><span style=\"color: #cf2e2e;\"><strong>\u0110\u0102NG K\u00dd NH\u1eacN DEMO NGAY<\/strong><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ba78556 elementor-widget elementor-widget-formidable\" data-id=\"ba78556\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"formidable.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"frm_forms  with_frm_style frm_style_formidable-style\" id=\"frm_form_30_container\" data-token=\"13d758f5a93b641ffc2ed90f2a3ddb6a\">\n<form enctype=\"multipart\/form-data\" method=\"post\" class=\"frm-show-form \" id=\"form_pm-ke-toan\" data-token=\"13d758f5a93b641ffc2ed90f2a3ddb6a\">\n<div class=\"frm_form_fields \">\n<fieldset>\n<legend class=\"frm_screen_reader\">\u0110\u0103ng k\u00fd PM k\u1ebf to\u00e1n<\/legend>\r\n\r\n<div class=\"frm_fields_container\">\n<input type=\"hidden\" name=\"frm_action\" value=\"create\" \/>\n<input type=\"hidden\" name=\"form_id\" value=\"30\" \/>\n<input type=\"hidden\" name=\"frm_hide_fields_30\" id=\"frm_hide_fields_30\" value=\"\" \/>\n<input type=\"hidden\" name=\"form_key\" value=\"pm-ke-toan\" \/>\n<input type=\"hidden\" name=\"item_meta[0]\" value=\"\" \/>\n<input type=\"hidden\" id=\"frm_submit_entry_30\" name=\"frm_submit_entry_30\" value=\"0ef47eab6d\" \/><input type=\"hidden\" name=\"_wp_http_referer\" value=\"\/en\/wp-json\/wp\/v2\/posts\/48545\" \/><div id=\"frm_field_277_container\" class=\"frm_form_field form-field  frm_required_field frm_top_container frm12 frm_first\">\r\n    <label for=\"field_k597l745\" id=\"field_k597l745_label\" class=\"frm_primary_label\">\r\n        <span class=\"frm_required\" aria-hidden=\"true\"><\/span>\r\n    <\/label>\r\n    <input type=\"text\" id=\"field_k597l745\" name=\"item_meta[277]\" value=\"\"  placeholder=\"H\u1ecd v\u00e0 t\u00ean*\" data-reqmsg=\"Th\u00f4ng tin n\u00e0y kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u1ec3 tr\u1ed1ng\" aria-required=\"true\" data-invmsg=\"Text is invalid\" aria-invalid=\"false\"  \/>\r\n    \r\n    \r\n<\/div>\n<div id=\"frm_field_278_container\" class=\"frm_form_field form-field  frm_required_field frm_top_container frm6 frm_first\">\r\n    <label for=\"field_k7d4c745\" id=\"field_k7d4c745_label\" class=\"frm_primary_label\">\r\n        <span class=\"frm_required\" aria-hidden=\"true\"><\/span>\r\n    <\/label>\r\n    <input type=\"tel\" id=\"field_k7d4c745\" name=\"item_meta[278]\" value=\"\"  placeholder=\"S\u1ed1 \u0111i\u1ec7n tho\u1ea1i*\" data-reqmsg=\"Th\u00f4ng tin n\u00e0y kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u1ec3 tr\u1ed1ng\" aria-required=\"true\" data-invmsg=\"This field kh\u00f4ng h\u1ee3p l\u1ec7\" aria-invalid=\"false\" pattern=\"((\\+\\d{1,3}(-|.| )?\\(?\\d\\)?(-| |.)?\\d{1,5})|(\\(?\\d{2,6}\\)?))(-|.| )?(\\d{3,4})(-|.| )?(\\d{4})(( x| ext)\\d{1,5}){0,1}$\"  \/>\r\n    \r\n    \r\n<\/div>\n<div id=\"frm_field_279_container\" class=\"frm_form_field form-field  frm_required_field frm_top_container frm6\">\r\n    <label for=\"field_qnbh4745\" id=\"field_qnbh4745_label\" class=\"frm_primary_label\">\r\n        <span class=\"frm_required\" aria-hidden=\"true\"><\/span>\r\n    <\/label>\r\n    <input type=\"email\" id=\"field_qnbh4745\" name=\"item_meta[279]\" value=\"\"  placeholder=\"Email*\" data-reqmsg=\"Th\u00f4ng tin n\u00e0y kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u1ec3 tr\u1ed1ng\" aria-required=\"true\" data-invmsg=\"This field kh\u00f4ng h\u1ee3p l\u1ec7\" aria-invalid=\"false\"  \/>\r\n    \r\n    \r\n<\/div>\n<div id=\"frm_field_280_container\" class=\"frm_form_field form-field  frm_top_container frm6 frm_first\">\r\n\t<label for=\"field_c6cjz3\" id=\"field_c6cjz3_label\" class=\"frm_primary_label\">\r\n\t\t<span class=\"frm_required\" aria-hidden=\"true\"><\/span>\r\n\t<\/label>\r\n\t\t\t<select name=\"item_meta[280]\" id=\"field_c6cjz3\"  placeholder=\"Ch\u1ee9c v\u1ee5\" data-invmsg=\"This field kh\u00f4ng h\u1ee3p l\u1ec7\" aria-invalid=\"false\"  >\n\t\t<option  class=\"frm-select-placeholder\" value=\"\" data-placeholder=\"true\">Ch\u1ee9c v\u1ee5<\/option><option  value=\"Ch\u1ee7 doanh nghi\u1ec7p\">Ch\u1ee7 doanh nghi\u1ec7p<\/option><option  value=\"Gi\u00e1m \u0111\u1ed1c\/Ph\u00f3 gi\u00e1m \u0111\u1ed1c\">Gi\u00e1m \u0111\u1ed1c\/Ph\u00f3 gi\u00e1m \u0111\u1ed1c<\/option><option  value=\"Tr\u01b0\u1edfng ph\u00f2ng K\u00ea\u0301 toa\u0301n\">Tr\u01b0\u1edfng ph\u00f2ng K\u00ea\u0301 toa\u0301n<\/option><option  value=\"Tr\u01b0\u1edfng ph\u00f2ng Mua ha\u0300ng\">Tr\u01b0\u1edfng ph\u00f2ng Mua ha\u0300ng<\/option><option  value=\"Tr\u01b0\u1edfng ph\u00f2ng IT\">Tr\u01b0\u1edfng ph\u00f2ng IT<\/option><option  value=\"Tr\u01b0\u1edfng ph\u00f2ng Nh\u00e2n s\u1ef1\">Tr\u01b0\u1edfng ph\u00f2ng Nh\u00e2n s\u1ef1<\/option><option  value=\"Tr\u01b0\u1edfng ph\u00f2ng Marketing\">Tr\u01b0\u1edfng ph\u00f2ng Marketing<\/option><option  value=\"Tr\u01b0\u1edfng ph\u00f2ng Kinh doanh\">Tr\u01b0\u1edfng ph\u00f2ng Kinh doanh<\/option><option  value=\"Qu\u1ea3n l\u00fd d\u1ef1 \u00e1n\">Qu\u1ea3n l\u00fd d\u1ef1 \u00e1n<\/option><option  value=\"Nh\u00e2n vi\u00ean\">Nh\u00e2n vi\u00ean<\/option><option  value=\"Kh\u00e1c\">Kh\u00e1c<\/option>\t<\/select>\n\t\r\n\t\r\n\t\r\n<\/div>\n<div id=\"frm_field_281_container\" class=\"frm_form_field form-field  frm_required_field frm_top_container frm6\">\r\n    <label for=\"field_92h0d745\" id=\"field_92h0d745_label\" class=\"frm_primary_label\">\r\n        <span class=\"frm_required\" aria-hidden=\"true\"><\/span>\r\n    <\/label>\r\n    <input type=\"text\" id=\"field_92h0d745\" name=\"item_meta[281]\" value=\"\"  placeholder=\"T\u00ean doanh nghi\u1ec7p\/MST*\" data-reqmsg=\"Th\u00f4ng tin n\u00e0y kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u1ec3 tr\u1ed1ng\" aria-required=\"true\" data-invmsg=\"Text is invalid\" aria-invalid=\"false\"  \/>\r\n    \r\n    \r\n<\/div>\n<div id=\"frm_field_282_container\" class=\"frm_form_field form-field  frm_top_container frm6 frm_first\">\r\n\t<label for=\"field_tidhs5\" id=\"field_tidhs5_label\" class=\"frm_primary_label\">\r\n\t\t<span class=\"frm_required\" aria-hidden=\"true\"><\/span>\r\n\t<\/label>\r\n\t\t\t<select name=\"item_meta[282]\" id=\"field_tidhs5\"  placeholder=\"Quy m\u00f4 nh\u00e2n s\u1ef1\" data-invmsg=\"This field kh\u00f4ng h\u1ee3p l\u1ec7\" aria-invalid=\"false\"  >\n\t\t<option  class=\"frm-select-placeholder\" value=\"\" data-placeholder=\"true\">Quy m\u00f4 nh\u00e2n s\u1ef1<\/option><option  value=\"Si\u00eau Nho\u0309 (&lt;20)\">Si\u00eau Nho\u0309 (&lt;20)<\/option><option  value=\"Nho\u0309 (&lt;=100)\">Nho\u0309 (&lt;=100)<\/option><option  value=\"V\u01b0\u0300a (&lt;=500)\">V\u01b0\u0300a (&lt;=500)<\/option><option  value=\"L\u01a1\u0301n (&lt;=3000)\">L\u01a1\u0301n (&lt;=3000)<\/option><option  value=\"R\u00e2\u0301t L\u01a1\u0301n (&gt;3000)\">R\u00e2\u0301t L\u01a1\u0301n (&gt;3000)<\/option>\t<\/select>\n\t\r\n\t\r\n\t\r\n<\/div>\n<div id=\"frm_field_283_container\" class=\"frm_form_field form-field  frm_top_container frm6\">\r\n\t<label for=\"field_obq9c34\" id=\"field_obq9c34_label\" class=\"frm_primary_label\">\r\n\t\t<span class=\"frm_required\" aria-hidden=\"true\"><\/span>\r\n\t<\/label>\r\n\t\t\t<select name=\"item_meta[283]\" id=\"field_obq9c34\"  placeholder=\"Ng\u00e0nh ngh\u1ec1\" data-invmsg=\"This field kh\u00f4ng h\u1ee3p l\u1ec7\" aria-invalid=\"false\"  >\n\t\t<option  class=\"frm-select-placeholder\" value=\"\" data-placeholder=\"true\">Ng\u00e0nh ngh\u1ec1<\/option><option  value=\"D\u1ecbch v\u1ee5 c\u00f4ng\">D\u1ecbch v\u1ee5 c\u00f4ng<\/option><option  value=\"T\u00e0i ch\u00ednh\/ng\u00e2n h\u00e0ng\/ba\u0309o hi\u00ea\u0309m\">T\u00e0i ch\u00ednh\/ng\u00e2n h\u00e0ng\/ba\u0309o hi\u00ea\u0309m<\/option><option  value=\"X\u00e2y d\u1ef1ng\/b\u1ea5t \u0111\u1ed9ng s\u1ea3n\">X\u00e2y d\u1ef1ng\/b\u1ea5t \u0111\u1ed9ng s\u1ea3n<\/option><option  value=\"D\u00e2\u0300u khi\u0301\/n\u01b0\u01a1\u0301c\">D\u00e2\u0300u khi\u0301\/n\u01b0\u01a1\u0301c<\/option><option  value=\"Gi\u00e1o d\u1ee5c\/\u0111\u00e0o t\u1ea1o\">Gi\u00e1o d\u1ee5c\/\u0111\u00e0o t\u1ea1o<\/option><option  value=\"B\u00e1n l\u1ebb\">B\u00e1n l\u1ebb<\/option><option  value=\"Th\u1ef1c ph\u1ea9m\/ha\u0300ng ti\u00eau du\u0300ng\">Th\u1ef1c ph\u1ea9m\/ha\u0300ng ti\u00eau du\u0300ng<\/option><option  value=\"D\u01b0\u1ee3c ph\u1ea9m\/Y t\u1ebf\/CN sinh h\u1ecdc\">D\u01b0\u1ee3c ph\u1ea9m\/Y t\u1ebf\/CN sinh h\u1ecdc<\/option><option  value=\"D\u1ec7t\/may\">D\u1ec7t\/may<\/option><option  value=\"Sa\u0309n xu\u00e2\u0301t c\u00f4ng nghi\u00ea\u0323p n\u0103\u0323ng (c\u01a1 kh\u00ed, xi m\u0103ng, the\u0323\u0301p, \u0111i\u00ea\u0323n...)\">Sa\u0309n xu\u00e2\u0301t c\u00f4ng nghi\u00ea\u0323p n\u0103\u0323ng (c\u01a1 kh\u00ed, xi m\u0103ng, the\u0323\u0301p, \u0111i\u00ea\u0323n...)<\/option><option  value=\"S\u1ea3n xu\u00e2\u0301t gi\u00e2\u0301y\/bao bi\u0300\">S\u1ea3n xu\u00e2\u0301t gi\u00e2\u0301y\/bao bi\u0300<\/option><option  value=\"Sa\u0309n xu\u00e2\u0301t kha\u0301c\">Sa\u0309n xu\u00e2\u0301t kha\u0301c<\/option><option  value=\"C\u00f4ng ngh\u1ec7 cao (CNTT, \u0111i\u00ea\u0323n t\u01b0\u0309)\">C\u00f4ng ngh\u1ec7 cao (CNTT, \u0111i\u00ea\u0323n t\u01b0\u0309)<\/option><option  value=\"Di\u0323ch vu\u0323 T\u01b0 v\u1ea5n\/HR\/k\u00ea\u0301 toa\u0301n\">Di\u0323ch vu\u0323 T\u01b0 v\u1ea5n\/HR\/k\u00ea\u0301 toa\u0301n<\/option><option  value=\"L\u00e0m \u0111\u1eb9p\/spa\/th\u1ea9m m\u1ef9\">L\u00e0m \u0111\u1eb9p\/spa\/th\u1ea9m m\u1ef9<\/option><option  value=\"V\u1eadn t\u1ea3i\/kho b\u00e3i\">V\u1eadn t\u1ea3i\/kho b\u00e3i<\/option><option  value=\"\u00d4 t\u00f4\/xe ma\u0301y\/thi\u00ea\u0301t bi\u0323\">\u00d4 t\u00f4\/xe ma\u0301y\/thi\u00ea\u0301t bi\u0323<\/option><option  value=\"Di\u0323ch vu\u0323 l\u01b0u tru\u0301\">Di\u0323ch vu\u0323 l\u01b0u tru\u0301<\/option><option  value=\"Di\u0323ch vu\u0323 \u0103n u\u00f4\u0301ng\/gia\u0309i tri\u0301\">Di\u0323ch vu\u0323 \u0103n u\u00f4\u0301ng\/gia\u0309i tri\u0301<\/option><option  value=\"D\u1ecbch v\u1ee5 th\u01b0\u01a1ng ma\u0323i kha\u0301c\">D\u1ecbch v\u1ee5 th\u01b0\u01a1ng ma\u0323i kha\u0301c<\/option><option  value=\"Kh\u00e1c\">Kh\u00e1c<\/option>\t<\/select>\n\t\r\n\t\r\n\t\r\n<\/div>\n<div id=\"frm_field_284_container\" class=\"frm_form_field form-field  frm_none_container\">\r\n\t<label for=\"g-recaptcha-response\" id=\"field_vlud4_label\" class=\"frm_primary_label\">\r\n\t\t<span class=\"frm_required\" aria-hidden=\"true\"><\/span>\r\n\t<\/label>\r\n\t<div  id=\"field_vlud4\" class=\"frm-g-recaptcha\" data-sitekey=\"6LexPF8bAAAAABVTCNDuOGGhiBWMaQijt5r_RX_G\" data-size=\"normal\" data-theme=\"light\"><\/div>\r\n\t\r\n\t\r\n<\/div>\n<div id=\"frm_field_285_container\" class=\"frm_form_field  frm_html_container form-field\"><span style=\"font-size: 12px;\"><em>B\u1eb1ng c\u00e1ch nh\u1ea5n v\u00e0o n\u00fat <strong>G\u1eedi y\u00eau c\u1ea7u<\/strong>, b\u1ea1n \u0111\u00e3 \u0111\u1ed3ng \u00fd v\u1edbi <a href=\"https:\/\/lacviet.vn\/chinh-sach-bao-ve-du-lieu-ca-nhan\/\">Ch\u00ednh s\u00e1ch b\u1ea3o m\u1eadt th\u00f4ng tin<\/a> c\u1ee7a L\u1ea1c Vi\u1ec7t.<\/em><\/span><\/div>\n<div id=\"frm_field_286_container\" class=\"frm_form_field form-field \">\r\n\t<div class=\"frm_submit frm_flex\">\r\n<button class=\"frm_button_submit\" type=\"submit\"  >G\u1eedi y\u00eau c\u1ea7u<\/button>\r\n\r\n\r\n\r\n<\/div>\r\n<\/div>\n\t<input type=\"hidden\" name=\"item_key\" value=\"\" \/>\n\t<\/div>\n<\/fieldset>\n<\/div>\n\n<\/form>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2da6d83 elementor-widget elementor-widget-text-editor\" data-id=\"2da6d83\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: center;\"><span style=\"font-size: 120%; color: #cf2e2e;\"><strong>T\u00cdCH H\u1ee2P AI T\u0102NG T\u1ed0C CHUY\u1ec2N \u0110\u1ed4I S\u1ed0 K\u1ebe TO\u00c1N<\/strong><\/span><\/p><p data-start=\"1956\" data-end=\"2029\">AI trong AccNet ERP kh\u00f4ng ch\u1ec9 d\u1eebng l\u1ea1i \u1edf t\u1ef1 \u0111\u1ed9ng h\u00f3a nh\u1eadp li\u1ec7u, m\u00e0 c\u00f2n:<\/p><ul><li style=\"text-align: justify;\" data-start=\"2032\" data-end=\"2176\"><strong data-start=\"2032\" data-end=\"2077\">Nh\u1eadn di\u1ec7n &amp; ph\u00e2n lo\u1ea1i ch\u1ee9ng t\u1eeb th\u00f4ng minh<\/strong>: AI qu\u00e9t, \u0111\u1ecdc v\u00e0 ph\u00e2n lo\u1ea1i h\u00f3a \u0111\u01a1n, phi\u1ebfu chi, phi\u1ebfu thu, h\u1ea1n ch\u1ebf sai s\u00f3t do nh\u1eadp li\u1ec7u th\u1ee7 c\u00f4ng.<\/li><li style=\"text-align: justify;\" data-start=\"2179\" data-end=\"2321\"><strong data-start=\"2179\" data-end=\"2211\">D\u1ef1 b\u00e1o t\u00e0i ch\u00ednh &amp; ng\u00e2n s\u00e1ch<\/strong>: h\u1ec7 th\u1ed1ng s\u1eed d\u1ee5ng thu\u1eadt to\u00e1n h\u1ecdc m\u00e1y \u0111\u1ec3 d\u1ef1 b\u00e1o chi ph\u00ed, doanh thu, h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p ra quy\u1ebft \u0111\u1ecbnh nhanh.<\/li><li style=\"text-align: justify;\" data-start=\"2324\" data-end=\"2452\"><strong data-start=\"2324\" data-end=\"2351\">C\u1ea3nh b\u00e1o r\u1ee7i ro k\u1ebf to\u00e1n<\/strong>: AI ph\u00e1t hi\u1ec7n b\u1ea5t th\u01b0\u1eddng trong s\u1ed5 s\u00e1ch, t\u1eeb \u0111\u00f3 c\u1ea3nh b\u00e1o k\u1ecbp th\u1eddi c\u00e1c sai l\u1ec7ch ho\u1eb7c r\u1ee7i ro gian l\u1eadn.<\/li><li style=\"text-align: justify;\" data-start=\"2455\" data-end=\"2584\"><strong data-start=\"2455\" data-end=\"2484\">Tr\u1ee3 l\u00fd b\u00e1o c\u00e1o th\u00f4ng minh<\/strong>: AI g\u1ee3i \u00fd m\u1eabu b\u00e1o c\u00e1o, t\u1ef1 \u0111\u1ed9ng t\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u, h\u1ed7 tr\u1ee3 ban l\u00e3nh \u0111\u1ea1o ph\u00e2n t\u00edch t\u00e0i ch\u00ednh t\u1ee9c th\u00ec.<\/li><\/ul><p style=\"text-align: center;\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-47770\" src=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/08\/phan-mem-ke-toan-lac-viet-1.png\" alt=\"K\u1ebf to\u00e1n L\u1ea1c Vi\u1ec7t \u1ee9ng d\u1ee5ng AI\" width=\"800\" height=\"500\" srcset=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/08\/phan-mem-ke-toan-lac-viet-1.png 800w, https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/08\/phan-mem-ke-toan-lac-viet-1-768x480.png 768w, https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/08\/phan-mem-ke-toan-lac-viet-1-18x12.png 18w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><\/p><p style=\"text-align: center;\"><span style=\"color: #cf2e2e; font-size: 120%;\"><b>DOANH NGHI\u1ec6P \u0110\u01af\u1ee2C G\u00cc KHI TRI\u1ec2N KHAI PH\u1ea6N M\u1ec0M K\u1ebe TO\u00c1N L\u1ea0C VI\u1ec6T?<\/b><\/span><\/p><ul><li data-start=\"2638\" data-end=\"2732\"><strong data-start=\"2638\" data-end=\"2664\">Kinh nghi\u1ec7m h\u01a1n 30 n\u0103m<\/strong> ph\u00e1t tri\u1ec3n gi\u1ea3i ph\u00e1p ph\u1ea7n m\u1ec1m qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam.<\/li><li data-start=\"2735\" data-end=\"2856\"><strong data-start=\"2735\" data-end=\"2764\">H\u1ec7 sinh th\u00e1i s\u1ed1 to\u00e0n di\u1ec7n<\/strong>: AccNet ERP d\u1ec5 d\u00e0ng k\u1ebft n\u1ed1i v\u1edbi c\u00e1c gi\u1ea3i ph\u00e1p kh\u00e1c c\u1ee7a L\u1ea1c Vi\u1ec7t (HRM, Workflow, Portal\u2026).<\/li><li data-start=\"2859\" data-end=\"2935\"><strong data-start=\"2859\" data-end=\"2882\">C\u00f4ng ngh\u1ec7 ti\u00ean ti\u1ebfn<\/strong>: T\u00edch h\u1ee3p AI, h\u1ed7 tr\u1ee3 cloud &amp; on-premise linh ho\u1ea1t.<\/li><li data-start=\"2938\" data-end=\"3073\"><strong data-start=\"2938\" data-end=\"2964\">D\u1ecbch v\u1ee5 h\u1ed7 tr\u1ee3 t\u1eadn t\u00e2m<\/strong>: \u0110\u1ed9i ng\u0169 chuy\u00ean gia am hi\u1ec3u nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n \u2013 t\u00e0i ch\u00ednh Vi\u1ec7t Nam, \u0111\u1ed3ng h\u00e0nh xuy\u00ean su\u1ed1t trong tri\u1ec3n khai.<\/li><li data-start=\"3076\" data-end=\"3190\"><strong data-start=\"3076\" data-end=\"3113\">Ni\u1ec1m tin t\u1eeb h\u00e0ng ngh\u00ecn kh\u00e1ch h\u00e0ng<\/strong> trong nhi\u1ec1u l\u0129nh v\u1ef1c: t\u00e0i ch\u00ednh, ng\u00e2n h\u00e0ng, s\u1ea3n xu\u1ea5t, th\u01b0\u01a1ng m\u1ea1i, d\u1ecbch v\u1ee5.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-904c40a elementor-widget elementor-widget-text-editor\" data-id=\"904c40a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: center;\"><strong><a href=\"https:\/\/accnet.vn\/accnet-erp?utm_source=lacviet.vn&amp;utm_medium=topic-kt\" target=\"_blank\" rel=\"nofollow noopener\"><span class=\"xem-tinh-nang\">Xem chi ti\u1ebft t\u00ednh n\u0103ng &amp; nh\u1eadn Demo MI\u1ec4N PH\u00cd<\/span><\/a><\/strong><\/p><div style=\"text-align: center;\"><p style=\"text-align: justify;\"><b>TH\u00d4NG TIN LI\u00caN H\u1ec6:<\/b><\/p><ul><li style=\"text-align: justify;\">Hotline: <a href=\"tel:0901555063\">0901 555 063<\/a><\/li><li style=\"text-align: justify;\">Email: accnet@lacviet.com.vn | Website: https:\/\/accnet.vn\/<\/li><li style=\"text-align: justify;\">\u0110\u1ecba ch\u1ec9 v\u0103n ph\u00f2ng: <a href=\"https:\/\/maps.app.goo.gl\/Jqy5fZgaAnFMbJdB7\" target=\"_blank\" rel=\"nofollow noopener\">23 Nguy\u1ec5n Th\u1ecb Hu\u1ef3nh, Ph\u01b0\u1eddng Ph\u00fa Nhu\u1eadn, TP.HCM<\/a><\/li><\/ul><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<\/p>\n<p style=\"text-align: justify;\">\u0110\u0103ng k\u00fd demo mi\u1ec5n ph\u00ed ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n LV-DX Accounting ngay h\u00f4m nay \u0111\u1ec3 t\u1ef1 \u0111\u1ed9ng h\u00f3a to\u00e0n b\u1ed9 quy tr\u00ecnh h\u1ea1ch to\u00e1n thu\u1ebf m\u00f4n b\u00e0i c\u00f9ng c\u00e1c nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf kh\u00e1c. Gi\u00fap doanh nghi\u1ec7p c\u1ee7a b\u1ea1n v\u1eadn h\u00e0nh minh b\u1ea1ch ch\u00ednh x\u00e1c, tu\u00e2n th\u1ee7 ho\u00e0n to\u00e0n quy \u0111\u1ecbnh ph\u00e1p l\u00fd.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Thu\u1ebf m\u00f4n b\u00e0i l\u00e0 kho\u1ea3n thu\u1ebf b\u1eaft bu\u1ed9c m\u00e0 m\u1ecdi t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p, chi nh\u00e1nh ho\u1eb7c \u0111\u1ecba \u0111i\u1ec3m kinh doanh ph\u1ea3i k\u00ea khai, n\u1ed9p h\u00e0ng n\u0103m d\u1ef1a tr\u00ean v\u1ed1n \u0111i\u1ec1u l\u1ec7 ho\u1eb7c doanh thu. \u0110\u00e2y l\u00e0 lo\u1ea1i thu\u1ebf c\u00f3 gi\u00e1 tr\u1ecb nh\u1ecf nh\u01b0ng mang \u00fd ngh\u0129a quan tr\u1ecdng trong vi\u1ec7c x\u00e1c \u0111\u1ecbnh t\u00ecnh tr\u1ea1ng [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":48549,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[62],"tags":[123],"class_list":["post-48545","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tai-chinh-ke-toan","tag-hach-toan-thue"],"_links":{"self":[{"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/posts\/48545","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/comments?post=48545"}],"version-history":[{"count":5,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/posts\/48545\/revisions"}],"predecessor-version":[{"id":48806,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/posts\/48545\/revisions\/48806"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/media\/48549"}],"wp:attachment":[{"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/media?parent=48545"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/categories?post=48545"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/tags?post=48545"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}