{"id":48554,"date":"2026-09-23T10:14:16","date_gmt":"2026-09-23T03:14:16","guid":{"rendered":"https:\/\/lacviet.vn\/?p=48554"},"modified":"2026-09-23T10:57:40","modified_gmt":"2026-09-23T03:57:40","slug":"hach-toan-thue-tndn-theo-quy-dinh-moi","status":"publish","type":"post","link":"https:\/\/lacviet.vn\/en\/hach-toan-thue-tndn-theo-quy-dinh-moi\/","title":{"rendered":"C\u00e1ch h\u1ea1ch to\u00e1n thu\u1ebf TNDN (TK821) quy \u0111\u1ecbnh m\u1edbi 2026 c\u1ea7n n\u1eafm \u0111\u1ec3 tr\u00e1nh sai s\u00f3t"},"content":{"rendered":"<p style=\"text-align: justify;\"><strong>H\u1ea1ch to\u00e1n thu\u1ebf TNDN (TK 821)<\/strong> l\u00e0 qu\u00e1 tr\u00ecnh k\u1ebf to\u00e1n ghi nh\u1eadn, ph\u1ea3n \u00e1nh s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p, \u0111\u00e3 n\u1ed9p ho\u1eb7c c\u00f2n ph\u1ea3i n\u1ed9p trong k\u1ef3 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c l\u1ee3i nhu\u1eadn sau thu\u1ebf. Nghi\u1ec7p v\u1ee5 n\u00e0y ch\u1ee7 y\u1ebfu s\u1eed d\u1ee5ng TK 8211 (chi ph\u00ed thu\u1ebf TNDN hi\u1ec7n h\u00e0nh) qua b\u00fat to\u00e1n ghi nh\u1eadn N\u1ee3 TK 8211 \/ C\u00f3 TK 3334 v\u00e0 k\u1ebft chuy\u1ec3n cu\u1ed1i k\u1ef3 sang TK 911. Doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n t\u1ea1m n\u1ed9p h\u00e0ng qu\u00fd v\u00e0 quy\u1ebft to\u00e1n \u0111i\u1ec1u ch\u1ec9nh ch\u00eanh l\u1ec7ch v\u00e0o cu\u1ed1i n\u0103m theo c\u00e1c quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh (nh\u01b0 Lu\u1eadt Thu\u1ebf TNDN s\u1ed1 67\/2025\/QH15 \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t ph\u00e2n theo doanh thu)<\/p>\n<p style=\"text-align: justify;\">Doanh nghi\u1ec7p th\u01b0\u1eddng g\u1eb7p kh\u00f3 kh\u0103n khi x\u00e1c \u0111\u1ecbnh c\u00e1c kho\u1ea3n chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb, c\u00e1ch \u0111\u1ecbnh kho\u1ea3n \u0111\u00fang ho\u1eb7c th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn ph\u00f9 h\u1ee3p. Sai s\u00f3t trong kh\u00e2u h\u1ea1ch to\u00e1n c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn vi\u1ec7c b\u1ecb truy thu thu\u1ebf, ph\u1ea1t ch\u1eadm n\u1ed9p, ho\u1eb7c l\u00e0m sai l\u1ec7ch b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n<p style=\"text-align: justify;\">B\u00e0i vi\u1ebft n\u00e0y <a href=\"https:\/\/lacviet.vn\/\">L\u1ea1c Vi\u1ec7t<\/a> s\u1ebd gi\u00fap b\u1ea1n n\u1eafm v\u1eefng kh\u00e1i ni\u1ec7m, ph\u01b0\u01a1ng ph\u00e1p h\u1ea1ch to\u00e1n thu\u1ebf TNDN theo \u0111\u00fang chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n hi\u1ec7n h\u00e0nh t\u1eeb \u0111\u00f3 gi\u00fap doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng ki\u1ec3m so\u00e1t chi ph\u00ed, t\u1ed1i \u01b0u ngh\u0129a v\u1ee5 thu\u1ebf, h\u1ea1n ch\u1ebf r\u1ee7i ro t\u00e0i ch\u00ednh.<\/p>\n<h2 style=\"text-align: justify;\">1. H\u1ea1ch to\u00e1n thu\u1ebf TNDN l\u00e0 g\u00ec?<\/h2>\n<h3 style=\"text-align: justify;\">1.1. Thu\u1ebf TNDN l\u00e0 g\u00ec?<\/h3>\n<blockquote>\n<p style=\"text-align: justify;\"><strong>Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/strong> (TNDN) l\u00e0 lo\u1ea1i thu\u1ebf tr\u1ef1c thu \u0111\u00e1nh v\u00e0o ph\u1ea7n thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a doanh nghi\u1ec7p t\u1ee9c ph\u1ea7n l\u1ee3i nhu\u1eadn sau khi \u0111\u00e3 tr\u1eeb chi ph\u00ed h\u1ee3p l\u00fd, h\u1ee3p l\u1ec7 theo quy \u0111\u1ecbnh. \u0110\u00e2y l\u00e0 m\u1ed9t trong nh\u1eefng ngu\u1ed3n thu ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc quan tr\u1ecdng, \u0111\u1ed3ng th\u1eddi th\u1ec3 hi\u1ec7n tr\u00e1ch nhi\u1ec7m x\u00e3 h\u1ed9i c\u1ee7a doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi c\u1ed9ng \u0111\u1ed3ng.<\/p>\n<\/blockquote>\n<p style=\"text-align: justify;\">Theo <a href=\"https:\/\/luatvietnam.vn\/thue-phi-le-phi\/da-co-bang-so-sanh-nghi-dinh-320-2025-nd-cp-va-nghi-dinh-218-2013-nd-cp-huong-dan-luat-thue-tndn-565-106193-article.html\" target=\"_blank\" rel=\"nofollow noopener\">Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP<\/a> v\u00e0 <span class=\"\" data-sfc-cp=\"\" data-sfc-root=\"ep\" data-sfc-inited=\"2\" data-copy-service-computed-style=\"font-family: &quot;Google Sans&quot;, Arial, sans-serif, &quot;Noto Color Emoji&quot;; font-size: 16px; font-weight: 400; margin: 0px; text-decoration: none; border-bottom: 0px rgb(10, 10, 10);\">Th\u00f4ng t\u01b0 20\/2026\/TT-BTC<\/span>, m\u1ee9c thu\u1ebf su\u1ea5t ph\u1ed5 bi\u1ebfn hi\u1ec7n nay l\u00e0 20% tr\u00ean thu nh\u1eadp ch\u1ecbu thu\u1ebf. M\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf \u01b0u \u0111\u00e3i 10% ho\u1eb7c 17% n\u1ebfu ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0 nh\u01b0 gi\u00e1o d\u1ee5c, y t\u1ebf, n\u00f4ng nghi\u1ec7p c\u00f4ng ngh\u1ec7 cao.<\/p>\n<p style=\"text-align: justify;\">Doanh nghi\u1ec7p ph\u1ea3i k\u00ea khai, t\u1ea1m n\u1ed9p thu\u1ebf TNDN h\u00e0ng qu\u00fd d\u1ef1a tr\u00ean l\u1ee3i nhu\u1eadn ph\u00e1t sinh, sau \u0111\u00f3 x\u00e1c \u0111\u1ecbnh l\u1ea1i s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p cu\u1ed1i n\u0103m theo b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ch\u00ednh th\u1ee9c. Vi\u1ec7c n\u1eafm v\u1eefng c\u01a1 ch\u1ebf n\u00e0y gi\u00fap k\u1ebf to\u00e1n ch\u1ee7 \u0111\u1ed9ng qu\u1ea3n l\u00fd ngu\u1ed3n ti\u1ec1n, tr\u00e1nh t\u00ecnh tr\u1ea1ng n\u1ed9p thi\u1ebfu ho\u1eb7c th\u1eeba thu\u1ebf.<\/p>\n<h3 style=\"text-align: justify;\">1.2. H\u1ea1ch to\u00e1n thu\u1ebf TNDN l\u00e0 g\u00ec?<\/h3>\n<p style=\"text-align: justify;\">H\u1ea1ch to\u00e1n chi ph\u00ed thu\u1ebf TNDN l\u00e0 qu\u00e1 tr\u00ecnh k\u1ebf to\u00e1n ghi nh\u1eadn v\u00e0 ph\u1ea3n \u00e1nh s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p, \u0111\u00e3 n\u1ed9p ho\u1eb7c c\u00f2n ph\u1ea3i n\u1ed9p trong k\u1ef3 k\u1ebf to\u00e1n. M\u1ee5c ti\u00eau c\u1ee7a vi\u1ec7c n\u00e0y l\u00e0 x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c l\u1ee3i nhu\u1eadn sau thu\u1ebf, \u0111\u1ea3m b\u1ea3o b\u00e1o c\u00e1o t\u00e0i ch\u00ednh th\u1ec3 hi\u1ec7n \u0111\u00fang k\u1ebft qu\u1ea3 kinh doanh th\u1ef1c t\u1ebf c\u1ee7a doanh nghi\u1ec7p.<\/p>\n<p style=\"text-align: justify;\">C\u1ee5 th\u1ec3, h\u1ea1ch to\u00e1n thu\u1ebf TNDN th\u01b0\u1eddng bao g\u1ed3m ba nghi\u1ec7p v\u1ee5 ch\u00ednh:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">H\u1ea1ch to\u00e1n chi ph\u00ed thu\u1ebf TNDN hi\u1ec7n h\u00e0nh (TK 8211): ph\u1ea3n \u00e1nh ph\u1ea7n thu\u1ebf ph\u00e1t sinh trong k\u1ef3 t\u00ednh thu\u1ebf.<\/li>\n<li aria-level=\"1\">H\u1ea1ch to\u00e1n n\u1ed9p thu\u1ebf TNDN (TK 3334): ghi nh\u1eadn ngh\u0129a v\u1ee5, s\u1ed1 ti\u1ec1n doanh nghi\u1ec7p \u0111\u00e3 n\u1ed9p cho c\u01a1 quan thu\u1ebf.<\/li>\n<li aria-level=\"1\">H\u1ea1ch to\u00e1n thu\u1ebf TNDN ho\u00e3n l\u1ea1i (n\u1ebfu c\u00f3 \u2013 TK 347): \u00e1p d\u1ee5ng v\u1edbi c\u00e1c kho\u1ea3n ch\u00eanh l\u1ec7ch t\u1ea1m th\u1eddi gi\u1eefa l\u1ee3i nhu\u1eadn k\u1ebf to\u00e1n v\u00e0 l\u1ee3i nhu\u1eadn ch\u1ecbu thu\u1ebf.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">V\u00ed d\u1ee5: C\u00f4ng ty A c\u00f3 l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf n\u0103m 2024 l\u00e0 1 t\u1ef7 \u0111\u1ed3ng, chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb h\u1ee3p l\u00fd l\u00e0 900 tri\u1ec7u \u0111\u1ed3ng, ph\u1ea7n c\u00f2n l\u1ea1i 100 tri\u1ec7u l\u00e0 thu nh\u1eadp ch\u1ecbu thu\u1ebf. Thu\u1ebf TNDN ph\u1ea3i n\u1ed9p l\u00e0 20% \u00d7 100 tri\u1ec7u = 20 tri\u1ec7u \u0111\u1ed3ng. K\u1ebf to\u00e1n s\u1ebd ghi:<\/p>\n<ul>\n<li>N\u1ee3 TK 8211 \u2013 Chi ph\u00ed thu\u1ebf TNDN: 20 tri\u1ec7u \u0111\u1ed3ng<\/li>\n<li>C\u00f3 TK 3334 \u2013 Thu\u1ebf TNDN ph\u1ea3i n\u1ed9p: 20 tri\u1ec7u \u0111\u1ed3ng<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Nh\u01b0 v\u1eady, h\u1ea1ch to\u00e1n chi ph\u00ed thu\u1ebf TNDN kh\u00f4ng ch\u1ec9 l\u00e0 nghi\u1ec7p v\u1ee5 ghi s\u1ed5, m\u00e0 c\u00f2n gi\u00fap nh\u00e0 qu\u1ea3n l\u00fd hi\u1ec3u \u0111\u01b0\u1ee3c t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh sau thu\u1ebf, \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 kinh doanh, ho\u1ea1ch \u0111\u1ecbnh chi\u1ebfn l\u01b0\u1ee3c t\u00e0i ch\u00ednh cho k\u1ef3 ti\u1ebfp theo.<\/p>\n<h3>1.3. Thu\u1ebf su\u1ea5t thu\u1ebf TNDN theo quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t (Lu\u1eadt s\u1ed1 67\/2025\/QH15)<\/h3>\n<p><span style=\"font-weight: 400;\">T\u1eeb 01\/10\/2025, Lu\u1eadt Thu\u1ebf TNDN s\u1ed1 67\/2025\/QH15 l\u1ea7n \u0111\u1ea7u ti\u00ean \u00e1p d\u1ee5ng c\u01a1 ch\u1ebf thu\u1ebf su\u1ea5t <\/span><b>l\u0169y ti\u1ebfn theo doanh thu<\/b><span style=\"font-weight: 400;\"> thay v\u00ec m\u1ee9c 20% \u0111\u1ed3ng nh\u1ea5t cho m\u1ecdi doanh nghi\u1ec7p nh\u01b0 tr\u01b0\u1edbc \u0111\u00e2y:<\/span><\/p>\n<table>\n<thead>\n<tr>\n<th style=\"text-align: center;\">Nh\u00f3m doanh nghi\u1ec7p<\/th>\n<th style=\"text-align: center;\">Thu\u1ebf su\u1ea5t<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td><span style=\"font-weight: 400;\">Doanh thu n\u0103m \u2264 3 t\u1ef7 \u0111\u1ed3ng<\/span><\/td>\n<td><span style=\"font-weight: 400;\">15%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Doanh thu n\u0103m t\u1eeb 3 \u0111\u1ebfn 50 t\u1ef7 \u0111\u1ed3ng<\/span><\/td>\n<td><span style=\"font-weight: 400;\">17%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u00f2n l\u1ea1i (doanh thu &gt; 50 t\u1ef7 \u0111\u1ed3ng, kh\u00f4ng thu\u1ed9c di\u1ec7n \u01b0u \u0111\u00e3i kh\u00e1c)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">20% (m\u1ee9c chu\u1ea9n)<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">L\u0129nh v\u1ef1c th\u0103m d\u00f2\/khai th\u00e1c d\u1ea7u kh\u00ed<\/span><\/td>\n<td><span style=\"font-weight: 400;\">25%\u201350% (Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 quy\u1ebft \u0111\u1ecbnh c\u1ee5 th\u1ec3 theo t\u1eebng d\u1ef1 \u00e1n)<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">L\u0129nh v\u1ef1c khai th\u00e1c t\u00e0i nguy\u00ean qu\u00fd hi\u1ebfm<\/span><\/td>\n<td><span style=\"font-weight: 400;\">50% (ho\u1eb7c 40% t\u1ea1i \u0111\u1ecba b\u00e0n \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n, \u226570% ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba b\u00e0n \u0111\u00f3)<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">Ch\u00ednh s\u00e1ch thu\u1ebf su\u1ea5t theo doanh thu n\u00e0y nh\u1eb1m h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba.<\/span><\/p>\n<h2 style=\"text-align: justify;\">2. C\u0103n c\u1ee9 ph\u00e1p l\u00fd v\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng h\u1ea1ch to\u00e1n thu\u1ebf TNDN<\/h2>\n<h3 style=\"text-align: justify;\">2.1. C\u0103n c\u1ee9 ph\u00e1p l\u00fd th\u1ef1c hi\u1ec7n h\u1ea1ch to\u00e1n<\/h3>\n<p style=\"text-align: justify;\">H\u1ea1ch to\u00e1n thu\u1ebf TNDN \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n d\u1ef1a tr\u00ean c\u00e1c v\u0103n b\u1ea3n ph\u00e1p l\u00fd quan tr\u1ecdng sau:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><a href=\"https:\/\/congbao.chinhphu.vn\/van-ban\/thong-tu-so-99-2025-tt-btc-46529.htm\" target=\"_blank\" rel=\"nofollow noopener\">Th\u00f4ng t\u01b0 99\/2025\/TT-BTC<\/a> t\u1eeb 01\/01\/2026 &#8211; TK 821\/8211\/8212\/3334\/347 gi\u1eef nguy\u00ean s\u1ed1 hi\u1ec7u: H\u01b0\u1edbng d\u1eabn ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p, quy \u0111\u1ecbnh c\u00e1ch ghi nh\u1eadn, h\u1ea1ch to\u00e1n chi ph\u00ed thu\u1ebf TNDN hi\u1ec7n h\u00e0nh v\u00e0 ho\u00e3n l\u1ea1i.<\/li>\n<li aria-level=\"1\">Ngh\u1ecb \u0111\u1ecbnh 21\/2018\/N\u0110-CP: Quy \u0111\u1ecbnh chi ti\u1ebft v\u1ec1 thi h\u00e0nh Lu\u1eadt Thu\u1ebf TNDN, h\u01b0\u1edbng d\u1eabn c\u00e1ch x\u00e1c \u0111\u1ecbnh l\u1ee3i nhu\u1eadn t\u00ednh thu\u1ebf, thu\u1ebf su\u1ea5t, c\u00e1c lo\u1ea1i kh\u1ea5u tr\u1eeb h\u1ee3p ph\u00e1p.<\/li>\n<li aria-level=\"1\"><span style=\"font-weight: 400;\"><a href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=214607&amp;classid=1&amp;typegroupid=3\" target=\"_blank\" rel=\"nofollow noopener\">Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p s\u1ed1 67\/2025\/QH15<\/a> (hi\u1ec7u l\u1ef1c t\u1eeb 01\/10\/2025, thay th\u1ebf Lu\u1eadt Thu\u1ebf TNDN s\u1ed1 14\/2008\/QH12 v\u00e0 c\u00e1c v\u0103n b\u1ea3n s\u1eeda \u0111\u1ed5i, b\u1ed5 sung tr\u01b0\u1edbc \u0111\u00e2y) <\/span>: X\u00e1c \u0111\u1ecbnh ph\u1ea1m vi, \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf, ngh\u0129a v\u1ee5 k\u00ea khai, n\u1ed9p thu\u1ebf.<\/li>\n<li aria-level=\"1\">Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 38\/2019\/QH14: Quy \u0111\u1ecbnh chi ti\u1ebft v\u1ec1 k\u00ea khai, n\u1ed9p thu\u1ebf, x\u1eed l\u00fd vi ph\u1ea1m, truy thu, ho\u00e0n thu\u1ebf TNDN.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">C\u00e1c v\u0103n b\u1ea3n n\u00e0y l\u00e0 c\u01a1 s\u1edf ph\u00e1p l\u00fd \u0111\u1ec3 k\u1ebf to\u00e1n doanh nghi\u1ec7p ghi nh\u1eadn chi ph\u00ed thu\u1ebf, l\u1eadp b\u00e1o c\u00e1o \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 ngh\u0129a v\u1ee5 thu\u1ebf.<\/p>\n<p style=\"text-align: justify;\">\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng h\u1ea1ch to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">Doanh nghi\u1ec7p trong n\u01b0\u1edbc: Bao g\u1ed3m c\u00f4ng ty c\u1ed5 ph\u1ea7n, c\u00f4ng ty TNHH, doanh nghi\u1ec7p t\u01b0 nh\u00e2n.<\/li>\n<li aria-level=\"1\">Doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i: C\u00f3 ho\u1eb7c kh\u00f4ng c\u00f3 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa t\u1ea1i Vi\u1ec7t Nam nh\u01b0ng c\u00f3 ph\u00e1t sinh thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1ea1i Vi\u1ec7t Nam.<\/li>\n<li aria-level=\"1\">C\u00e1c t\u1ed5 ch\u1ee9c h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3: Khi c\u00f3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh ph\u00e1t sinh thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u00fang \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng gi\u00fap doanh nghi\u1ec7p tr\u00e1nh b\u1ecf s\u00f3t ngh\u0129a v\u1ee5 thu\u1ebf, l\u1eadp b\u00e1o c\u00e1o k\u1ebf to\u00e1n ch\u00ednh x\u00e1c.<\/p>\n<h3 style=\"text-align: justify;\">2.2. T\u00e0i kho\u1ea3n s\u1eed d\u1ee5ng v\u00e0 nguy\u00ean t\u1eafc k\u1ebf to\u00e1n chi ph\u00ed thu\u1ebf TNDN (TK 821)<\/h3>\n<table>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><strong>Nguy\u00ean t\u1eafc<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>N\u1ed9i dung<\/strong><\/td>\n<\/tr>\n<tr>\n<td><strong>T\u00e0i kho\u1ea3n s\u1eed d\u1ee5ng<\/strong><\/td>\n<td style=\"text-align: justify;\">\n<ul>\n<li aria-level=\"1\">T\u00e0i kho\u1ea3n 821 \u2013 Chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p: D\u00f9ng \u0111\u1ec3 ghi nh\u1eadn t\u1ea5t c\u1ea3 chi ph\u00ed thu\u1ebf TNDN c\u1ee7a doanh nghi\u1ec7p trong n\u0103m t\u00e0i ch\u00ednh.<\/li>\n<li aria-level=\"1\">T\u00e0i kho\u1ea3n c\u1ea5p 2 c\u1ee7a TK 821:<\/li>\n<\/ul>\n<p>TK 8211 \u2013 Chi ph\u00ed thu\u1ebf TNDN hi\u1ec7n h\u00e0nh: Ghi nh\u1eadn thu\u1ebf TNDN ph\u1ea3i n\u1ed9p d\u1ef1a tr\u00ean k\u1ebft qu\u1ea3 s\u1ea3n xu\u1ea5t kinh doanh t\u1eebng qu\u00fd ho\u1eb7c c\u1ea3 n\u0103m.<\/p>\n<p>TK 8212 \u2013 Chi ph\u00ed thu\u1ebf TNDN ho\u00e3n l\u1ea1i: Ghi nh\u1eadn thu\u1ebf ph\u00e1t sinh do ch\u00eanh l\u1ec7ch t\u1ea1m th\u1eddi gi\u1eefa l\u1ee3i nhu\u1eadn k\u1ebf to\u00e1n v\u00e0 l\u1ee3i nhu\u1eadn t\u00ednh thu\u1ebf theo Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam.<\/td>\n<\/tr>\n<tr>\n<td><strong>Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n chung<\/strong><\/td>\n<td style=\"text-align: justify;\">\n<ul>\n<li aria-level=\"1\">TK 821 ph\u1ea3n \u00e1nh chi ph\u00ed thu\u1ebf TNDN hi\u1ec7n h\u00e0nh v\u00e0 ho\u00e3n l\u1ea1i ph\u00e1t sinh trong n\u0103m.<\/li>\n<li aria-level=\"1\">TK 821 kh\u00f4ng c\u00f3 s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3, t\u1ee9c t\u1ea5t c\u1ea3 chi ph\u00ed \u0111\u1ec1u \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n v\u00e0o l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf ho\u1eb7c \u0111i\u1ec1u ch\u1ec9nh theo quy \u0111\u1ecbnh khi quy\u1ebft to\u00e1n.<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<td><strong>Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n Chi ph\u00ed thu\u1ebf TNDN hi\u1ec7n h\u00e0nh (TK 8211)<\/strong><\/td>\n<td style=\"text-align: justify;\">\n<ul>\n<li aria-level=\"1\">Ghi nh\u1eadn s\u1ed1 thu\u1ebf t\u1ea1m n\u1ed9p h\u00e0ng qu\u00fd v\u00e0o chi ph\u00ed thu\u1ebf TNDN hi\u1ec7n h\u00e0nh.<\/li>\n<li aria-level=\"1\">X\u1eed l\u00fd ch\u00eanh l\u1ec7ch khi quy\u1ebft to\u00e1n cu\u1ed1i n\u0103m, n\u1ebfu thu\u1ebf th\u1ef1c t\u1ebf l\u1edbn h\u01a1n ho\u1eb7c nh\u1ecf h\u01a1n s\u1ed1 t\u1ea1m n\u1ed9p.<\/li>\n<li aria-level=\"1\">X\u1eed l\u00fd sai s\u00f3t kh\u00f4ng tr\u1ecdng y\u1ebfu c\u1ee7a c\u00e1c n\u0103m tr\u01b0\u1edbc b\u1eb1ng c\u00e1ch h\u1ea1ch to\u00e1n t\u0103ng\/gi\u1ea3m v\u00e0o chi ph\u00ed c\u1ee7a n\u0103m hi\u1ec7n t\u1ea1i.<\/li>\n<li aria-level=\"1\">\u0110\u1ed1i v\u1edbi sai s\u00f3t tr\u1ecdng y\u1ebfu, k\u1ebf to\u00e1n th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh h\u1ed3i t\u1ed1 theo Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n.<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<td><strong>Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n Chi ph\u00ed thu\u1ebf TNDN ho\u00e3n l\u1ea1i (TK 8212)<\/strong><\/td>\n<td style=\"text-align: justify;\">\n<ul>\n<li aria-level=\"1\">X\u00e1c \u0111\u1ecbnh d\u1ef1a tr\u00ean Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n v\u1ec1 Thu\u1ebf TNDN, ph\u1ea3n \u00e1nh s\u1ef1 ch\u00eanh l\u1ec7ch t\u1ea1m th\u1eddi gi\u1eefa l\u1ee3i nhu\u1eadn k\u1ebf to\u00e1n v\u00e0 l\u1ee3i nhu\u1eadn ch\u1ecbu thu\u1ebf.<\/li>\n<li aria-level=\"1\">Kh\u00f4ng ghi nh\u1eadn T\u00e0i s\u1ea3n thu\u1ebf ho\u00e3n l\u1ea1i ho\u1eb7c Thu\u1ebf ho\u00e3n l\u1ea1i ph\u1ea3i tr\u1ea3 ph\u00e1t sinh t\u1eeb c\u00e1c giao d\u1ecbch tr\u1ef1c ti\u1ebfp v\u00e0o v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu.<\/li>\n<li aria-level=\"1\">M\u1ee5c \u0111\u00edch l\u00e0 \u0111\u1ea3m b\u1ea3o b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u1ea3n \u00e1nh trung th\u1ef1c ngh\u0129a v\u1ee5 thu\u1ebf trong t\u01b0\u01a1ng lai, \u0111\u1ed3ng th\u1eddi gi\u1eef minh b\u1ea1ch v\u1edbi c\u01a1 quan thu\u1ebf c\u00f9ng c\u00e1c b\u00ean li\u00ean quan.<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\">3. H\u01b0\u1edbng d\u1eabn h\u1ea1ch to\u00e1n thu\u1ebf TNDN quy \u0111\u1ecbnh m\u1edbi c\u1ea7n n\u1eafm \u0111\u1ec3 tr\u00e1nh sai s\u00f3t cho doanh nghi\u1ec7p<\/h2>\n<p style=\"text-align: justify;\">Trong qu\u00e1 tr\u00ecnh qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh doanh nghi\u1ec7p, vi\u1ec7c h\u1ea1ch to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN) l\u00e0 m\u1ed9t trong nh\u1eefng nghi\u1ec7p v\u1ee5 quan tr\u1ecdng gi\u00fap ph\u1ea3n \u00e1nh \u0111\u00fang ngh\u0129a v\u1ee5 thu\u1ebf, \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt, l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ch\u00ednh x\u00e1c.<\/p>\n<p style=\"text-align: justify;\">T\u00f9y v\u00e0o t\u1eebng giai \u0111o\u1ea1n trong n\u0103m v\u00e0 t\u00ecnh h\u00ecnh kinh doanh, c\u00e1c b\u00fat to\u00e1n thu\u1ebf TNDN s\u1ebd kh\u00e1c nhau. Ph\u1ea7n ti\u1ebfp theo s\u1ebd tr\u00ecnh b\u00e0y chi ti\u1ebft c\u00e1c nghi\u1ec7p v\u1ee5 ph\u1ed5 bi\u1ebfn, bao g\u1ed3m: thu\u1ebf TNDN t\u1ea1m t\u00ednh h\u00e0ng qu\u00fd, thu\u1ebf TNDN ph\u1ea3i n\u1ed9p cu\u1ed1i n\u0103m, truy thu thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p thu\u1ebf TNDN, c\u00f9ng h\u01b0\u1edbng d\u1eabn c\u00e1ch h\u1ea1ch to\u00e1n, v\u00ed d\u1ee5 minh h\u1ecda c\u1ee5 th\u1ec3.<\/p>\n<p style=\"text-align: center;\"><img fetchpriority=\"high\" decoding=\"async\" class=\"aligncenter wp-image-48812 size-full\" src=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/11\/hach-toan-thue-tndn-theo-quy-dinh-moi-1.png\" alt=\"H\u01b0\u1edbng d\u1eabn h\u1ea1ch to\u00e1n thu\u1ebf TNDN quy \u0111\u1ecbnh m\u1edbi c\u1ea7n n\u1eafm \u0111\u1ec3 tr\u00e1nh sai s\u00f3t cho doanh nghi\u1ec7p\" width=\"800\" height=\"500\" srcset=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/11\/hach-toan-thue-tndn-theo-quy-dinh-moi-1.png 800w, https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/11\/hach-toan-thue-tndn-theo-quy-dinh-moi-1-768x480.png 768w, https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/11\/hach-toan-thue-tndn-theo-quy-dinh-moi-1-18x12.png 18w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><\/p>\n<h3 style=\"text-align: justify;\">3.1. H\u1ea1ch to\u00e1n thu\u1ebf TNDN t\u1ea1m t\u00ednh h\u00e0ng qu\u00fd<\/h3>\n<p style=\"text-align: justify;\">Thu\u1ebf TNDN t\u1ea1m t\u00ednh h\u00e0ng qu\u00fd l\u00e0 kho\u1ea3n thu\u1ebf doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p d\u1ef1a tr\u00ean k\u1ebft qu\u1ea3 kinh doanh t\u1ea1m t\u00ednh c\u1ee7a t\u1eebng qu\u00fd. Vi\u1ec7c t\u1ea1m n\u1ed9p gi\u00fap c\u01a1 quan thu\u1ebf duy tr\u00ec ngu\u1ed3n thu li\u00ean t\u1ee5c, \u0111\u1ed3ng th\u1eddi doanh nghi\u1ec7p c\u00f3 th\u1ec3 ph\u00e2n b\u1ed5 chi ph\u00ed thu\u1ebf \u0111\u1ec1u trong n\u0103m, tr\u00e1nh \u00e1p l\u1ef1c t\u00e0i ch\u00ednh v\u00e0o cu\u1ed1i n\u0103m. \u0110\u00e2y c\u0169ng l\u00e0 c\u01a1 s\u1edf \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh thu\u1ebf khi quy\u1ebft to\u00e1n cu\u1ed1i n\u0103m.<\/p>\n<p style=\"text-align: justify;\"><strong>\u00dd ngh\u0129a c\u1ee7a b\u00fat to\u00e1n:<\/strong><\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">Ghi nh\u1eadn chi ph\u00ed thu\u1ebf TNDN ph\u00e1t sinh trong t\u1eebng qu\u00fd tr\u00ean s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n, ph\u1ea3n \u00e1nh ngh\u0129a v\u1ee5 v\u1edbi Nh\u00e0 n\u01b0\u1edbc.<\/li>\n<li aria-level=\"1\">H\u1ed7 tr\u1ee3 doanh nghi\u1ec7p l\u1eadp k\u1ebf ho\u1ea1ch d\u00f2ng ti\u1ec1n, \u0111\u1ea3m b\u1ea3o c\u00f3 \u0111\u1ee7 ng\u00e2n s\u00e1ch \u0111\u1ec3 n\u1ed9p thu\u1ebf \u0111\u00fang h\u1ea1n.<\/li>\n<li aria-level=\"1\">L\u00e0 c\u0103n c\u1ee9 \u0111\u1ec3 \u0111\u1ed1i chi\u1ebfu v\u1edbi thu\u1ebf TNDN th\u1ef1c t\u1ebf khi quy\u1ebft to\u00e1n cu\u1ed1i n\u0103m, tr\u00e1nh b\u1ecb truy thu ho\u1eb7c n\u1ed9p th\u1eeba.<\/li>\n<li aria-level=\"1\">T\u0103ng t\u00ednh minh b\u1ea1ch tu\u00e2n th\u1ee7 gi\u00fap doanh nghi\u1ec7p h\u1ea1n ch\u1ebf r\u1ee7i ro ph\u00e1p l\u00fd.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><strong>C\u00e1ch \u0111\u1ecbnh kho\u1ea3n:<\/strong><\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">N\u1ee3 TK 8211 \u2013 Chi ph\u00ed thu\u1ebf TNDN qu\u00fd<\/li>\n<li aria-level=\"1\">C\u00f3 TK 3334 \u2013 Thu\u1ebf TNDN ph\u1ea3i n\u1ed9p<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">V\u00ed d\u1ee5 minh h\u1ecda: Gi\u1ea3 s\u1eed doanh nghi\u1ec7p ABC c\u00f3 l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf qu\u00fd 1 l\u00e0 500 tri\u1ec7u \u0111\u1ed3ng, thu\u1ebf su\u1ea5t TNDN \u00e1p d\u1ee5ng l\u00e0 20%:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">Thu\u1ebf TNDN t\u1ea1m t\u00ednh = 500 tri\u1ec7u \u00d7 20% = 100 tri\u1ec7u \u0111\u1ed3ng<\/li>\n<\/ul>\n<p><i><span style=\"font-weight: 400;\">L\u01b0u \u00fd: m\u1ee9c thu\u1ebf su\u1ea5t \u00e1p d\u1ee5ng trong v\u00ed d\u1ee5 tr\u00ean (20%) l\u00e0 m\u1ee9c chu\u1ea9n cho doanh nghi\u1ec7p kh\u00f4ng thu\u1ed9c di\u1ec7n thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i theo doanh thu. Doanh nghi\u1ec7p c\u00f3 doanh thu n\u0103m \u2264 3 t\u1ef7 \u0111\u1ed3ng \u00e1p d\u1ee5ng 15%, t\u1eeb 3-50 t\u1ef7 \u0111\u1ed3ng \u00e1p d\u1ee5ng 17% theo quy \u0111\u1ecbnh m\u1edbi t\u1ea1i m\u1ee5c 1.3.<\/span><\/i><\/p>\n<p style=\"text-align: justify;\">B\u00fat to\u00e1n h\u1ea1ch to\u00e1n:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">N\u1ee3 8211: 100.000.000<\/li>\n<li aria-level=\"1\">C\u00f3 3334: 100.000.000<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">L\u01b0u \u00fd v\u1ec1 th\u1eddi h\u1ea1n: Theo Th\u00f4ng t\u01b0 80\/2021\/TT-BTC, doanh nghi\u1ec7p ph\u1ea3i k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf TNDN t\u1ea1m t\u00ednh trong v\u00f2ng 30 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac qu\u00fd. Vi\u1ec7c n\u1ed9p tr\u1ec5 c\u00f3 th\u1ec3 ph\u00e1t sinh ti\u1ec1n ch\u1eadm n\u1ed9p, \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn chi ph\u00ed, uy t\u00edn doanh nghi\u1ec7p.<\/p>\n<h3 style=\"text-align: justify;\">3.2. H\u1ea1ch to\u00e1n thu\u1ebf TNDN ph\u1ea3i n\u1ed9p cu\u1ed1i n\u0103m<\/h3>\n<p style=\"text-align: justify;\">Cu\u1ed1i n\u0103m, doanh nghi\u1ec7p c\u1ea7n quy\u1ebft to\u00e1n thu\u1ebf TNDN d\u1ef1a tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh th\u1ef1c t\u1ebf. \u0110\u00e2y l\u00e0 b\u01b0\u1edbc quan tr\u1ecdng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf c\u00f2n ph\u1ea3i n\u1ed9p ho\u1eb7c \u0111\u01b0\u1ee3c ho\u00e0n l\u1ea1i, \u0111i\u1ec1u ch\u1ec9nh ch\u00eanh l\u1ec7ch so v\u1edbi c\u00e1c kho\u1ea3n t\u1ea1m n\u1ed9p trong n\u0103m. Vi\u1ec7c h\u1ea1ch to\u00e1n \u0111\u00fang gi\u00fap b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u1ea3n \u00e1nh trung th\u1ef1c k\u1ebft qu\u1ea3 kinh doanh, ngh\u0129a v\u1ee5 thu\u1ebf.<\/p>\n<p style=\"text-align: justify;\"><strong>\u00dd ngh\u0129a c\u1ee7a h\u1ea1ch to\u00e1n thu\u1ebf tndn ph\u1ea3i n\u1ed9p cu\u1ed1i n\u0103m:<\/strong><\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">\u0110\u1ea3m b\u1ea3o doanh nghi\u1ec7p n\u1ed9p \u0111\u00fang s\u1ed1 thu\u1ebf theo l\u1ee3i nhu\u1eadn th\u1ef1c t\u1ebf.<\/li>\n<li aria-level=\"1\">Gi\u00fap c\u00e2n \u0111\u1ed1i chi ph\u00ed thu\u1ebf trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, t\u1eeb \u0111\u00f3 c\u00f3 th\u00f4ng tin ch\u00ednh x\u00e1c cho quy\u1ebft \u0111\u1ecbnh kinh doanh.<\/li>\n<li aria-level=\"1\">Gi\u1ea3m thi\u1ec3u r\u1ee7i ro b\u1ecb truy thu ho\u1eb7c n\u1ed9p th\u1eeba, tr\u00e1nh ph\u00e1t sinh chi ph\u00ed ph\u1ea1t, ti\u1ec1n ch\u1eadm n\u1ed9p.<\/li>\n<li aria-level=\"1\">L\u00e0 c\u01a1 s\u1edf \u0111\u1ec3 \u0111\u1ed1i chi\u1ebfu v\u1edbi c\u01a1 quan thu\u1ebf, minh ch\u1ee9ng t\u00ednh h\u1ee3p ph\u00e1p minh b\u1ea1ch c\u1ee7a doanh nghi\u1ec7p.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><strong>C\u00e1ch \u0111\u1ecbnh kho\u1ea3n:<\/strong><\/p>\n<table>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><strong>Tr\u01b0\u1eddng h\u1ee3p<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>C\u00e1ch h\u1ea1ch to\u00e1n<\/strong><\/td>\n<\/tr>\n<tr>\n<td>N\u1ebfu thu\u1ebf TNDN t\u1ea1m t\u00ednh nh\u1ecf h\u01a1n th\u1ef1c t\u1ebf<\/td>\n<td>\n<ul>\n<li aria-level=\"1\">N\u1ee3 TK 8211 \u2013 Chi ph\u00ed thu\u1ebf TNDN<\/li>\n<li aria-level=\"1\">C\u00f3 TK 3334 \u2013 Thu\u1ebf TNDN ph\u1ea3i n\u1ed9p b\u1ed5 sung<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<td>N\u1ebfu thu\u1ebf TNDN t\u1ea1m t\u00ednh l\u1edbn h\u01a1n th\u1ef1c t\u1ebf<\/td>\n<td>\n<ul>\n<li aria-level=\"1\">N\u1ee3 TK 3334 \u2013 Thu\u1ebf TNDN \u0111\u00e3 n\u1ed9p th\u1eeba<\/li>\n<li aria-level=\"1\">C\u00f3 TK 8211 \u2013 Chi ph\u00ed thu\u1ebf TNDN<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">V\u00ed d\u1ee5 minh h\u1ecda:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">Thu\u1ebf TNDN t\u1ea1m t\u00ednh c\u1ea3 n\u0103m: 400 tri\u1ec7u \u0111\u1ed3ng<\/li>\n<li aria-level=\"1\">Thu\u1ebf TNDN th\u1ef1c t\u1ebf theo b\u00e1o c\u00e1o t\u00e0i ch\u00ednh: 450 tri\u1ec7u \u0111\u1ed3ng<\/li>\n<li aria-level=\"1\">Ch\u00eanh l\u1ec7ch ph\u1ea3i n\u1ed9p th\u00eam: 50 tri\u1ec7u \u0111\u1ed3ng<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">B\u00fat to\u00e1n \u0111i\u1ec1u ch\u1ec9nh:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">N\u1ee3 8211: 50.000.000<\/li>\n<li aria-level=\"1\">C\u00f3 3334: 50.000.000<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Ng\u01b0\u1ee3c l\u1ea1i, n\u1ebfu thu\u1ebf t\u1ea1m n\u1ed9p l\u00e0 500 tri\u1ec7u v\u00e0 thu\u1ebf th\u1ef1c t\u1ebf 450 tri\u1ec7u, b\u00fat to\u00e1n \u0111i\u1ec1u ch\u1ec9nh:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">N\u1ee3 3334: 50.000.000<\/li>\n<li aria-level=\"1\">C\u00f3 8211: 50.000.000<\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\">3.3. H\u1ea1ch to\u00e1n truy thu thu\u1ebf TNDN<\/h3>\n<p style=\"text-align: justify;\">H\u1ea1ch to\u00e1n truy thu thu\u1ebf TNDN x\u1ea3y ra khi doanh nghi\u1ec7p k\u00ea khai sai s\u1ed1 li\u1ec7u, b\u00e1o c\u00e1o thi\u1ebfu doanh thu, chi ph\u00ed kh\u00f4ng h\u1ee3p l\u1ec7 ho\u1eb7c sau khi c\u01a1 quan thu\u1ebf ki\u1ec3m tra, thanh tra ph\u00e1t hi\u1ec7n s\u1ed1 thu\u1ebf c\u00f2n ph\u1ea3i n\u1ed9p. \u0110\u00e2y l\u00e0 kho\u1ea3n thu\u1ebf b\u1ed5 sung ngo\u00e0i k\u1ebf ho\u1ea1ch t\u1ea1m n\u1ed9p h\u00e0ng qu\u00fd ho\u1eb7c cu\u1ed1i n\u0103m.<\/p>\n<p style=\"text-align: justify;\"><strong>\u00dd ngh\u0129a c\u1ee7a b\u00fat to\u00e1n:<\/strong><\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">Ph\u1ea3n \u00e1nh ngh\u0129a v\u1ee5 thu\u1ebf ph\u00e1t sinh ngo\u00e0i d\u1ef1 ki\u1ebfn, gi\u00fap s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n trung th\u1ef1c.<\/li>\n<li aria-level=\"1\">Gi\u00fap doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng qu\u1ea3n l\u00fd d\u00f2ng ti\u1ec1n \u0111\u1ec3 n\u1ed9p b\u1ed5 sung k\u1ecbp th\u1eddi, tr\u00e1nh ph\u00e1t sinh ti\u1ec1n ph\u1ea1t ch\u1eadm n\u1ed9p.<\/li>\n<li aria-level=\"1\">L\u00e0 c\u00f4ng c\u1ee5 ki\u1ec3m so\u00e1t r\u1ee7i ro thu\u1ebf, gi\u1ea3m kh\u1ea3 n\u0103ng sai s\u00f3t d\u1eabn \u0111\u1ebfn tranh ch\u1ea5p v\u1edbi c\u01a1 quan thu\u1ebf.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><strong>C\u00e1ch \u0111\u1ecbnh kho\u1ea3n:<\/strong><\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">N\u1ee3 TK 8211 \u2013 Chi ph\u00ed thu\u1ebf TNDN ph\u00e1t sinh<\/li>\n<li aria-level=\"1\">C\u00f3 TK 3334 \u2013 Thu\u1ebf TNDN ph\u1ea3i n\u1ed9p (ph\u1ea7n truy thu)<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><strong>V\u00ed d\u1ee5 minh h\u1ecda:<\/strong><\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">Doanh nghi\u1ec7p XYZ b\u1ecb c\u01a1 quan thu\u1ebf ki\u1ec3m tra, ph\u00e1t hi\u1ec7n k\u00ea khai thi\u1ebfu 20 tri\u1ec7u \u0111\u1ed3ng doanh thu qu\u00fd 2 d\u1eabn \u0111\u1ebfn thi\u1ebfu 4 tri\u1ec7u \u0111\u1ed3ng thu\u1ebf TNDN.<\/li>\n<li aria-level=\"1\">B\u00fat to\u00e1n h\u1ea1ch to\u00e1n:\n<ul>\n<li aria-level=\"2\">N\u1ee3 8211: 4.000.000<\/li>\n<li aria-level=\"2\">C\u00f3 3334: 4.000.000<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">H\u1eadu qu\u1ea3 v\u00e0 bi\u1ec7n ph\u00e1p ph\u00f2ng tr\u00e1nh:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">H\u1eadu qu\u1ea3: Ch\u1eadm n\u1ed9p ho\u1eb7c k\u00ea khai sai d\u1eabn \u0111\u1ebfn truy thu c\u00f3 th\u1ec3 ph\u00e1t sinh th\u00eam ti\u1ec1n ph\u1ea1t, ti\u1ec1n ch\u1eadm n\u1ed9p, \u1ea3nh h\u01b0\u1edfng uy t\u00edn v\u00e0 d\u00f2ng ti\u1ec1n doanh nghi\u1ec7p.<\/li>\n<li aria-level=\"1\">Bi\u1ec7n ph\u00e1p: S\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n chu\u1ea9n h\u00f3a nh\u01b0 LV-DX Accounting \u0111\u1ec3 t\u1ef1 \u0111\u1ed9ng t\u00ednh to\u00e1n, ki\u1ec3m tra s\u1ed1 li\u1ec7u tr\u01b0\u1edbc khi k\u00ea khai. Ki\u1ec3m so\u00e1t ch\u1eb7t ch\u1ebd h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u1ecbnh k\u1ef3. \u0110\u00e0o t\u1ea1o nh\u00e2n vi\u00ean k\u1ebf to\u00e1n v\u1ec1 quy \u0111\u1ecbnh thu\u1ebf m\u1edbi nh\u1ea5t, c\u1eadp nh\u1eadt Th\u00f4ng t\u01b0, Ngh\u1ecb \u0111\u1ecbnh li\u00ean quan.<\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\">3.4. H\u1ea1ch to\u00e1n ti\u1ec1n ch\u1eadm n\u1ed9p thu\u1ebf TNDN<\/h3>\n<p style=\"text-align: justify;\">Ti\u1ec1n ch\u1eadm n\u1ed9p l\u00e0 kho\u1ea3n ti\u1ec1n ph\u1ea1t ph\u00e1t sinh khi doanh nghi\u1ec7p n\u1ed9p thu\u1ebf TNDN ch\u1eadm so v\u1edbi th\u1eddi h\u1ea1n quy \u0111\u1ecbnh. M\u1ee9c ti\u1ec1n ch\u1eadm n\u1ed9p \u0111\u01b0\u1ee3c t\u00ednh theo Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf, nh\u1eb1m khuy\u1ebfn kh\u00edch doanh nghi\u1ec7p n\u1ed9p thu\u1ebf \u0111\u00fang h\u1ea1n.<\/p>\n<p style=\"text-align: justify;\"><strong>\u00dd ngh\u0129a c\u1ee7a b\u00fat to\u00e1n:<\/strong><\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">Ph\u1ea3n \u00e1nh chi ph\u00ed th\u1ef1c t\u1ebf ph\u00e1t sinh do vi ph\u1ea1m ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf.<\/li>\n<li aria-level=\"1\">Gi\u00fap doanh nghi\u1ec7p theo d\u00f5i ki\u1ec3m so\u00e1t r\u1ee7i ro li\u00ean quan \u0111\u1ebfn d\u00f2ng ti\u1ec1n v\u00e0 ngh\u0129a v\u1ee5 ph\u00e1p l\u00fd.<\/li>\n<li aria-level=\"1\">H\u1ed7 tr\u1ee3 vi\u1ec7c \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 qu\u1ea3n l\u00fd thu\u1ebf n\u1ed9i b\u1ed9, c\u1ea3i thi\u1ec7n k\u1ebf ho\u1ea1ch t\u00e0i ch\u00ednh, tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><strong>C\u00e1ch \u0111\u1ecbnh kho\u1ea3n:<\/strong><\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">N\u1ee3 TK 811 \u2013 Chi ph\u00ed kh\u00e1c (ti\u1ec1n ch\u1eadm n\u1ed9p)<\/li>\n<li aria-level=\"1\">C\u00f3 TK 3339 \u2013 Ti\u1ec1n ph\u1ea1t, ch\u1eadm n\u1ed9p thu\u1ebf<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><strong>V\u00ed d\u1ee5 minh h\u1ecda: <\/strong>Doanh nghi\u1ec7p ABC n\u1ed9p thu\u1ebf TNDN qu\u00fd 1 tr\u1ec5 15 ng\u00e0y, c\u01a1 quan thu\u1ebf t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p l\u00e0 5 tri\u1ec7u \u0111\u1ed3ng.<\/p>\n<p>B\u00fat to\u00e1n h\u1ea1ch to\u00e1n:<\/p>\n<ul>\n<li>N\u1ee3 811: 5.000.000<\/li>\n<li>C\u00f3 3339: 5.000.000<\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\">3.5. H\u1ea1ch to\u00e1n x\u1eed l\u00fd sai s\u00f3t kh\u00f4ng tr\u1ecdng y\u1ebfu c\u00e1c n\u0103m tr\u01b0\u1edbc<\/h3>\n<p style=\"text-align: justify;\">Sai s\u00f3t kh\u00f4ng tr\u1ecdng y\u1ebfu l\u00e0 c\u00e1c l\u1ed7i k\u1ebf to\u00e1n ph\u00e1t sinh t\u1eeb c\u00e1c n\u0103m tr\u01b0\u1edbc nh\u01b0ng gi\u00e1 tr\u1ecb kh\u00f4ng l\u1edbn \u0111\u1ebfn m\u1ee9c ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh h\u1ed3i t\u1ed1 theo chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n. Khi ph\u00e1t hi\u1ec7n, doanh nghi\u1ec7p c\u1ea7n x\u1eed l\u00fd b\u1eb1ng c\u00e1ch ghi t\u0103ng ho\u1eb7c gi\u1ea3m chi ph\u00ed thu\u1ebf TNDN c\u1ee7a n\u0103m hi\u1ec7n t\u1ea1i.<\/p>\n<p style=\"text-align: justify;\"><strong>\u00dd ngh\u0129a c\u1ee7a b\u00fat to\u00e1n:<\/strong><\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">\u0110\u1ea3m b\u1ea3o s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh trung th\u1ef1c ngh\u0129a v\u1ee5 thu\u1ebf.<\/li>\n<li aria-level=\"1\">Gi\u00fap doanh nghi\u1ec7p \u0111i\u1ec1u ch\u1ec9nh chi ph\u00ed h\u1ee3p l\u00fd, tr\u00e1nh ph\u00e1t sinh sai s\u00f3t trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf TNDN.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><strong>C\u00e1ch \u0111\u1ecbnh kho\u1ea3n:<\/strong><\/p>\n<table>\n<tbody>\n<tr>\n<td><strong>Tr\u01b0\u1eddng h\u1ee3p<\/strong><\/td>\n<td><strong>C\u00e1ch h\u1ea1ch to\u00e1n<\/strong><\/td>\n<\/tr>\n<tr>\n<td><strong>Tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i n\u1ed9p b\u1ed5 sung (ghi t\u0103ng chi ph\u00ed hi\u1ec7n t\u1ea1i)<\/strong><\/td>\n<td>\n<ul>\n<li aria-level=\"1\">N\u1ee3 TK 8211 \u2013 Chi ph\u00ed thu\u1ebf TNDN hi\u1ec7n h\u00e0nh<\/li>\n<li aria-level=\"1\">C\u00f3 TK 3334 \u2013 Thu\u1ebf TNDN ph\u1ea3i n\u1ed9p<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<td><strong>Tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c gi\u1ea3m s\u1ed1 ph\u1ea3i n\u1ed9p (ghi gi\u1ea3m chi ph\u00ed hi\u1ec7n t\u1ea1i)<\/strong><\/td>\n<td>\n<ul>\n<li aria-level=\"1\">N\u1ee3 TK 3334 \u2013 Thu\u1ebf TNDN ph\u1ea3i n\u1ed9p<\/li>\n<li aria-level=\"1\">C\u00f3 TK 8211 \u2013 Chi ph\u00ed thu\u1ebf TNDN hi\u1ec7n h\u00e0nh<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">V\u00ed d\u1ee5 minh h\u1ecda: Doanh nghi\u1ec7p ph\u00e1t hi\u1ec7n k\u00ea khai thi\u1ebfu 10 tri\u1ec7u \u0111\u1ed3ng thu\u1ebf qu\u00fd 2 n\u0103m tr\u01b0\u1edbc. B\u00fat to\u00e1n ghi b\u1ed5 sung:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">N\u1ee3 8211: 10.000.000<\/li>\n<li aria-level=\"1\">C\u00f3 3334: 10.000.000<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Ng\u01b0\u1ee3c l\u1ea1i, n\u1ebfu k\u00ea khai th\u1eeba 5 tri\u1ec7u \u0111\u1ed3ng:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">N\u1ee3 3334: 5.000.000<\/li>\n<li aria-level=\"1\">C\u00f3 8211: 5.000.000<\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\">3.6. B\u00fat to\u00e1n k\u1ebft chuy\u1ec3n chi ph\u00ed thu\u1ebf TNDN hi\u1ec7n h\u00e0nh (TK 8211) cu\u1ed1i k\u1ef3<\/h3>\n<p style=\"text-align: justify;\">Cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n, to\u00e0n b\u1ed9 chi ph\u00ed thu\u1ebf TNDN hi\u1ec7n h\u00e0nh ph\u1ea3i \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n sang TK 911 \u2013 X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh, nh\u1eb1m x\u00e1c \u0111\u1ecbnh l\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u00ednh x\u00e1c c\u1ee7a doanh nghi\u1ec7p.<\/p>\n<p style=\"text-align: justify;\"><strong>\u00dd ngh\u0129a c\u1ee7a b\u00fat to\u00e1n:<\/strong><\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">K\u1ebft th\u00fac k\u1ef3, t\u1ea5t c\u1ea3 chi ph\u00ed thu\u1ebf \u0111\u00e3 ph\u00e1t sinh \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh trong k\u1ebft qu\u1ea3 kinh doanh, \u0111\u1ea3m b\u1ea3o b\u00e1o c\u00e1o t\u00e0i ch\u00ednh trung th\u1ef1c.<\/li>\n<li aria-level=\"1\">Gi\u00fap \u0111\u1ed1i chi\u1ebfu v\u1edbi c\u01a1 quan thu\u1ebf, x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf cu\u1ed1i k\u1ef3.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><strong>C\u00e1ch \u0111\u1ecbnh kho\u1ea3n:<\/strong><\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">N\u1ee3 TK 911 \u2013 X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh<\/li>\n<li aria-level=\"1\">C\u00f3 TK 8211 \u2013 Chi ph\u00ed thu\u1ebf TNDN hi\u1ec7n h\u00e0nh<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">V\u00ed d\u1ee5 minh h\u1ecda: Chi ph\u00ed thu\u1ebf TNDN hi\u1ec7n h\u00e0nh c\u1ea3 n\u0103m l\u00e0 400 tri\u1ec7u \u0111\u1ed3ng. K\u1ebft chuy\u1ec3n cu\u1ed1i n\u0103m<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">N\u1ee3 911: 400.000.000<\/li>\n<li aria-level=\"1\">C\u00f3 8211: 400.000.000<\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\">3.7. B\u00fat to\u00e1n h\u1ea1ch to\u00e1n chi ph\u00ed thu\u1ebf TNDN ho\u00e3n l\u1ea1i (TK 8212)<\/h3>\n<p style=\"text-align: justify;\">Chi ph\u00ed thu\u1ebf TNDN ho\u00e3n l\u1ea1i ph\u00e1t sinh t\u1eeb ch\u00eanh l\u1ec7ch t\u1ea1m th\u1eddi gi\u1eefa l\u1ee3i nhu\u1eadn k\u1ebf to\u00e1n v\u00e0 l\u1ee3i nhu\u1eadn t\u00ednh thu\u1ebf. Vi\u1ec7c ghi nh\u1eadn, \u0111i\u1ec1u ch\u1ec9nh chi ph\u00ed thu\u1ebf ho\u00e3n l\u1ea1i gi\u00fap ph\u1ea3n \u00e1nh ngh\u0129a v\u1ee5 thu\u1ebf t\u01b0\u01a1ng lai trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/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 ngh\u0129a v\u1ee5 thu\u1ebf ti\u1ec1m \u1ea9n ho\u1eb7c \u0111\u01b0\u1ee3c ho\u00e0n l\u1ea1i trong c\u00e1c k\u1ef3 t\u1edbi.<\/li>\n<li aria-level=\"1\">Gi\u00fap doanh nghi\u1ec7p l\u1eadp k\u1ebf ho\u1ea1ch d\u00f2ng ti\u1ec1n v\u00e0 \u0111\u00e1nh gi\u00e1 l\u1ee3i nhu\u1eadn th\u1ef1c t\u1ebf.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><strong>C\u00e1ch \u0111\u1ecbnh kho\u1ea3n:<\/strong><\/p>\n<table>\n<tbody>\n<tr>\n<td><strong>T\u00ean \u0111\u1ecbnh kho\u1ea3n<\/strong><\/td>\n<td><strong>C\u00e1ch h\u1ea1ch to\u00e1n<\/strong><\/td>\n<\/tr>\n<tr>\n<td><strong>Ghi nh\u1eadn chi ph\u00ed thu\u1ebf ho\u00e3n l\u1ea1i<\/strong><\/td>\n<td>\n<ul>\n<li aria-level=\"1\">N\u1ee3 TK 8212 \u2013 Chi ph\u00ed thu\u1ebf TNDN ho\u00e3n l\u1ea1i<\/li>\n<li aria-level=\"1\">C\u00f3 TK 347 \u2013 Thu\u1ebf TNDN ho\u00e3n l\u1ea1i ph\u1ea3i tr\u1ea3 (ho\u1eb7c C\u00f3 TK 243 \u2013 Thu\u1ebf TNDN ho\u00e3n l\u1ea1i \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb)<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<td><strong>Ghi gi\u1ea3m chi ph\u00ed thu\u1ebf ho\u00e3n l\u1ea1i<\/strong><\/td>\n<td>\n<ul>\n<li aria-level=\"1\">N\u1ee3 TK 243 \u2013 Thu\u1ebf TNDN ho\u00e3n l\u1ea1i \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (ho\u1eb7c N\u1ee3 TK 347 \u2013 Thu\u1ebf TNDN ho\u00e3n l\u1ea1i ph\u1ea3i tr\u1ea3)<\/li>\n<li aria-level=\"1\">C\u00f3 TK 8212 \u2013 Chi ph\u00ed thu\u1ebf TNDN ho\u00e3n l\u1ea1i<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">V\u00ed d\u1ee5 minh h\u1ecda: Doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh chi ph\u00ed thu\u1ebf ho\u00e3n l\u1ea1i ph\u00e1t sinh 15 tri\u1ec7u \u0111\u1ed3ng:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">N\u1ee3 8212: 15.000.000<\/li>\n<li aria-level=\"1\">C\u00f3 347: 15.000.000<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Khi \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m 5 tri\u1ec7u \u0111\u1ed3ng:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">N\u1ee3 347: 5.000.000<\/li>\n<li aria-level=\"1\">C\u00f3 8212: 5.000.000<\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\">4. L\u01b0u \u00fd khi th\u1ef1c hi\u1ec7n h\u1ea1ch to\u00e1n chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/h2>\n<p style=\"text-align: center;\"><img decoding=\"async\" class=\"aligncenter size-full wp-image-48812\" src=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/11\/hach-toan-thue-tndn-theo-quy-dinh-moi-1.png\" alt=\"L\u01b0u \u00fd khi th\u1ef1c hi\u1ec7n h\u1ea1ch to\u00e1n chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p\" width=\"800\" height=\"500\" srcset=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/11\/hach-toan-thue-tndn-theo-quy-dinh-moi-1.png 800w, https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/11\/hach-toan-thue-tndn-theo-quy-dinh-moi-1-768x480.png 768w, https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/11\/hach-toan-thue-tndn-theo-quy-dinh-moi-1-18x12.png 18w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><\/p>\n<p style=\"text-align: justify;\">Trong th\u1ef1c t\u1ebf k\u1ebf to\u00e1n doanh nghi\u1ec7p, vi\u1ec7c h\u1ea1ch to\u00e1n thu\u1ebf TNDN th\u01b0\u1eddng g\u1eb7p m\u1ed9t s\u1ed1 sai s\u00f3t nh\u01b0:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">Ghi nh\u1eadn sai k\u1ef3 h\u1ea1ch to\u00e1n: V\u00ed d\u1ee5, chi ph\u00ed thu\u1ebf TNDN c\u1ee7a qu\u00fd 1 \u0111\u01b0\u1ee3c ghi nh\u1eadn sang qu\u00fd 2 ho\u1eb7c cu\u1ed1i n\u0103m, d\u1eabn \u0111\u1ebfn b\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00f4ng ph\u1ea3n \u00e1nh \u0111\u00fang ngh\u0129a v\u1ee5 thu\u1ebf trong k\u1ef3.<\/li>\n<li aria-level=\"1\">Thi\u1ebfu ch\u1ee9ng t\u1eeb, h\u00f3a \u0111\u01a1n h\u1ee3p l\u1ec7: N\u1ebfu kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n ho\u1eb7c ch\u1ee9ng t\u1eeb \u0111\u1ea7y \u0111\u1ee7, kho\u1ea3n chi ph\u00ed thu\u1ebf TNDN kh\u00f4ng \u0111\u01b0\u1ee3c c\u00f4ng nh\u1eadn, doanh nghi\u1ec7p d\u1ec5 b\u1ecb truy thu khi c\u01a1 quan thu\u1ebf ki\u1ec3m tra.<\/li>\n<li aria-level=\"1\">Kh\u00f4ng \u0111i\u1ec1u ch\u1ec9nh ch\u00eanh l\u1ec7ch t\u1ea1m t\u00ednh: Doanh nghi\u1ec7p ch\u1ec9 t\u1ea1m n\u1ed9p thu\u1ebf qu\u00fd, nh\u01b0ng kh\u00f4ng \u0111i\u1ec1u ch\u1ec9nh khi quy\u1ebft to\u00e1n cu\u1ed1i n\u0103m, d\u1eabn \u0111\u1ebfn sai s\u1ed1 gi\u1eefa thu\u1ebf t\u1ea1m n\u1ed9p v\u00e0 thu\u1ebf th\u1ef1c t\u1ebf.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">C\u00e1ch t\u1ed1i \u01b0u ngh\u0129a v\u1ee5 thu\u1ebf h\u1ee3p ph\u00e1p:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">Ph\u00e2n b\u1ed5 chi ph\u00ed h\u1ee3p l\u00fd: \u0110\u1ea3m b\u1ea3o chi ph\u00ed ph\u00e1t sinh \u0111\u01b0\u1ee3c ghi nh\u1eadn \u0111\u00fang k\u1ef3, \u0111\u00fang lo\u1ea1i, tr\u00e1nh ghi nh\u1eadn tr\u00f9ng ho\u1eb7c b\u1ecf s\u00f3t.<\/li>\n<li aria-level=\"1\">Tr\u00edch l\u1eadp qu\u1ef9 d\u1ef1 ph\u00f2ng theo quy \u0111\u1ecbnh: V\u00ed d\u1ee5, doanh nghi\u1ec7p c\u00f3 th\u1ec3 tr\u00edch l\u1eadp qu\u1ef9 d\u1ef1 ph\u00f2ng thu\u1ebf TNDN \u0111\u1ec3 d\u1ef1 ph\u00f2ng c\u00e1c kho\u1ea3n truy thu ti\u1ec1m \u1ea9n gi\u00fap c\u00e2n \u0111\u1ed1i ng\u00e2n s\u00e1ch, gi\u1ea3m r\u1ee7i ro d\u00f2ng ti\u1ec1n.<\/li>\n<li aria-level=\"1\">Ki\u1ec3m so\u00e1t ch\u1ee9ng t\u1eeb, b\u00e1o c\u00e1o \u0111\u1ecbnh k\u1ef3: \u0110\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u l\u1ee3i nhu\u1eadn, thu\u1ebf t\u1ea1m n\u1ed9p v\u00e0 thu\u1ebf th\u1ef1c t\u1ebf, l\u1eadp b\u00e1o c\u00e1o \u0111i\u1ec1u ch\u1ec9nh k\u1ecbp th\u1eddi tr\u01b0\u1edbc khi n\u1ed9p cho c\u01a1 quan thu\u1ebf.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">\u00c1p d\u1ee5ng c\u00e1c bi\u1ec7n ph\u00e1p n\u00e0y gi\u00fap doanh nghi\u1ec7p gi\u1ea3m thi\u1ec3u r\u1ee7i ro b\u1ecb truy thu thu\u1ebf, \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch ch\u00ednh x\u00e1c trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n<h2 style=\"text-align: justify;\">5. \u1ee8ng d\u1ee5ng ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n Accnet ERP trong h\u1ea1ch to\u00e1n chi ph\u00ed thu\u1ebf TNDN<\/h2>\n<p style=\"text-align: justify;\">Trong qu\u00e1 tr\u00ecnh h\u1ea1ch to\u00e1n n\u1ed9p thu\u1ebf TNDN, c\u00e1c doanh nghi\u1ec7p th\u01b0\u1eddng g\u1eb7p kh\u00f3 kh\u0103n khi ph\u1ea3i t\u00ednh to\u00e1n l\u1ee3i nhu\u1eadn, \u0111i\u1ec1u ch\u1ec9nh ch\u00eanh l\u1ec7ch t\u1ea1m t\u00ednh, qu\u1ea3n l\u00fd truy thu hay ti\u1ec1n ch\u1eadm n\u1ed9p. Vi\u1ec7c th\u1ef1c hi\u1ec7n th\u1ee7 c\u00f4ng kh\u00f4ng ch\u1ec9 m\u1ea5t th\u1eddi gian m\u00e0 c\u00f2n ti\u1ec1m \u1ea9n r\u1ee7i ro sai s\u00f3t, \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn ngh\u0129a v\u1ee5 thu\u1ebf, d\u00f2ng ti\u1ec1n.<\/p>\n<p style=\"text-align: justify;\">\u0110\u00e2y ch\u00ednh l\u00e0 l\u00fd do nhi\u1ec1u t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p \u0111ang t\u00ecm ki\u1ebfm gi\u1ea3i ph\u00e1p ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n th\u00f4ng minh. Accnet ERP\u00a0gi\u00fap t\u1ef1 \u0111\u1ed9ng t\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u, \u0111\u1ecbnh kho\u1ea3n c\u00e1c b\u00fat to\u00e1n thu\u1ebf TNDN chu\u1ea9n x\u00e1c v\u00e0 t\u1ea1o b\u00e1o c\u00e1o theo quy \u0111\u1ecbnh, t\u1eeb \u0111\u00f3 \u0111\u1ea3m b\u1ea3o doanh nghi\u1ec7p h\u1ea1ch to\u00e1n chi ph\u00ed thu\u1ebf TNDN minh b\u1ea1ch, tu\u00e2n th\u1ee7 ph\u00e1p l\u00fd.<\/p>\n<p style=\"text-align: justify;\">L\u1ee3i \u00edch khi d\u00f9ng ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n nh\u01b0 Accnet ERP:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">T\u1ef1 \u0111\u1ed9ng t\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf: H\u1ec7 th\u1ed1ng t\u1ef1 t\u00ednh to\u00e1n l\u1ee3i nhu\u1eadn t\u1eebng qu\u00fd, c\u1ea3 n\u0103m gi\u00fap gi\u1ea3m nguy c\u01a1 sai s\u00f3t khi x\u00e1c \u0111\u1ecbnh c\u01a1 s\u1edf t\u00ednh thu\u1ebf.<\/li>\n<li aria-level=\"1\">T\u1ef1 \u0111\u1ed9ng \u0111\u1ecbnh kho\u1ea3n, t\u1ea1o b\u00e1o c\u00e1o thu\u1ebf TNDN: C\u00e1c b\u00fat to\u00e1n thu\u1ebf t\u1ea1m t\u00ednh, quy\u1ebft to\u00e1n cu\u1ed1i n\u0103m, truy thu hay ti\u1ec1n ch\u1eadm n\u1ed9p \u0111\u01b0\u1ee3c \u0111\u1ecbnh kho\u1ea3n t\u1ef1 \u0111\u1ed9ng, s\u1eb5n s\u00e0ng xu\u1ea5t b\u00e1o c\u00e1o theo m\u1eabu c\u1ee7a c\u01a1 quan thu\u1ebf.<\/li>\n<li aria-level=\"1\">Gi\u1ea3m thi\u1ec3u sai s\u00f3t, ti\u1ebft ki\u1ec7m th\u1eddi gian cho k\u1ebf to\u00e1n: Lo\u1ea1i b\u1ecf vi\u1ec7c t\u00ednh to\u00e1n th\u1ee7 c\u00f4ng, gi\u1ea3m r\u1ee7i ro h\u1ea1ch to\u00e1n sai k\u1ef3, b\u1ecf s\u00f3t ch\u1ee9ng t\u1eeb ho\u1eb7c kh\u00f4ng \u0111i\u1ec1u ch\u1ec9nh ch\u00eanh l\u1ec7ch. Gi\u00fap nh\u00e2n vi\u00ean k\u1ebf to\u00e1n t\u1eadp trung v\u00e0o ki\u1ec3m so\u00e1t, ph\u00e2n t\u00edch s\u1ed1 li\u1ec7u thay v\u00ec nh\u1eadp li\u1ec7u th\u1ee7 c\u00f4ng.<\/li>\n<\/ul>\n<p style=\"text-align: center;\">\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 style=\"text-align: justify;\" 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 style=\"text-align: justify;\"><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 style=\"text-align: justify;\" 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 style=\"text-align: justify;\">\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 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 style=\"text-align: justify;\" 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 style=\"text-align: justify;\" 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 style=\"text-align: justify;\" 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. <a id=\"formtuvan\"><\/a>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><p style=\"text-align: center;\"><span style=\"font-size: 120%; color: #cf2e2e;\"><strong>ACCNET ERP L\u00c0M \u0110\u01af\u1ee2C G\u00cc M\u00c0 C\u00c1C PM K\u1ebe TO\u00c1N PH\u1ed4 BI\u1ebeN GI\u00c1 R\u1eba KH\u00d4NG L\u00c0M \u0110\u01af\u1ee2C?<\/strong><\/span><\/p><p style=\"text-align: justify;\">C\u00e1c ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n gi\u00e1 r\u1ebb th\u01b0\u1eddng ch\u1ec9 gi\u1ea3i quy\u1ebft ghi nh\u1eadn k\u1ebf to\u00e1n + b\u00e1o c\u00e1o c\u01a1 b\u1ea3n, trong khi m\u1ed9t h\u1ec7 th\u1ed1ng AccNet ERP (on-premise, customizable) gi\u1ea3i quy\u1ebft qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh to\u00e0n doanh nghi\u1ec7p.<\/p><ul><li style=\"text-align: justify;\"><em><span style=\"text-decoration: underline;\"><strong>H\u1ee3p nh\u1ea5t b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111a c\u00f4ng ty<\/strong><\/span><\/em>: H\u1ee3p nh\u1ea5t nhi\u1ec1u c\u00f4ng ty con; Lo\u1ea1i tr\u1eeb giao d\u1ecbch n\u1ed9i b\u1ed9; T\u1ef1 \u0111\u1ed9ng t\u1ea1o b\u00e1o c\u00e1o h\u1ee3p nh\u1ea5t<\/li><li style=\"text-align: justify;\"><em><span style=\"text-decoration: underline;\"><strong>T\u00f9y ch\u1ec9nh quy tr\u00ecnh k\u1ebf to\u00e1n<\/strong><\/span><\/em> theo doanh nghi\u1ec7p, c\u00f3 th\u1ec3 custom workflow theo \u0111\u1eb7c th\u00f9 doanh nghi\u1ec7p<\/li><li style=\"text-align: justify;\"><em><span style=\"text-decoration: underline;\"><strong>T\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n xu\u1ea5t ph\u1ee9c t\u1ea1p<\/strong><\/span><\/em>: C\u00f3 th\u1ec3 t\u00ednh gi\u00e1 th\u00e0nh theo nhi\u1ec1u c\u00f4ng \u0111o\u1ea1n, nhi\u1ec1u ph\u00e2n x\u01b0\u1edfng, nhi\u1ec1u \u0111\u1ecbnh m\u1ee9c.<\/li><li style=\"text-align: justify;\"><em><span style=\"text-decoration: underline;\"><strong>Qu\u1ea3n tr\u1ecb ng\u00e2n s\u00e1ch to\u00e0n doanh nghi\u1ec7p<\/strong><\/span><\/em>: l\u1eadp ng\u00e2n s\u00e1ch theo ph\u00f2ng ban, ki\u1ec3m so\u00e1t ng\u00e2n s\u00e1ch theo d\u1ef1 \u00e1n, c\u1ea3nh b\u00e1o v\u01b0\u1ee3t ng\u00e2n s\u00e1ch.<\/li><li style=\"text-align: justify;\"><em><span style=\"text-decoration: underline;\"><strong>T\u00edch h\u1ee3p h\u1ec7 th\u1ed1ng n\u1ed9i b\u1ed9 doanh nghi\u1ec7p<\/strong><\/span><\/em>: AccNet ERP c\u00f3 th\u1ec3 t\u00edch h\u1ee3p HRM, CRM, DMS, MES, POS, Core banking, h\u1ec7 th\u1ed1ng n\u1ed9i b\u1ed9.<\/li><li style=\"text-align: justify;\"><em><span style=\"text-decoration: underline;\"><strong>D\u1eef li\u1ec7u b\u1ea3o m\u1eadt<\/strong><\/span><\/em>: Tri\u1ec3n khai On-premise tr\u00ean server doanh nghi\u1ec7p, d\u1eef li\u1ec7u \u0111\u01b0\u1ee3c b\u1ea3o m\u1eadt do DN ki\u1ec3m so\u00e1t ho\u00e0n to\u00e0n.<\/li><li style=\"text-align: justify;\"><em><span style=\"text-decoration: underline;\"><strong>Kh\u1ea3 n\u0103ng x\u1eed l\u00fd d\u1eef li\u1ec7u l\u1edbn<\/strong><\/span><\/em> v\u1edbi h\u00e0ng tri\u1ec7u ch\u1ee9ng t\u1eeb, quy tr\u00ecnh k\u1ebf to\u00e1n ph\u1ee9c t\u1ea1p<\/li><li style=\"text-align: justify;\"><em><span style=\"text-decoration: underline;\"><strong>B\u00e1o c\u00e1o qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh n\u00e2ng cao<\/strong><\/span><\/em>: b\u00e1o c\u00e1o d\u00f2ng ti\u1ec1n, ph\u00e2n t\u00edch l\u1ee3i nhu\u1eadn, ph\u00e2n t\u00edch chi ph\u00ed, dashboard t\u00e0i ch\u00ednh.<\/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=\"2fb81169f052b55d7195a1384f482e6c\">\n<form enctype=\"multipart\/form-data\" method=\"post\" class=\"frm-show-form \" id=\"form_pm-ke-toan\" data-token=\"2fb81169f052b55d7195a1384f482e6c\">\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=\"97eea41e48\" \/><input type=\"hidden\" name=\"_wp_http_referer\" value=\"\/en\/wp-json\/wp\/v2\/posts\/48554\" \/><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_355_container\" class=\"frm_form_field form-field  frm_none_container\"><div  id=\"field_lkzwk\" class=\"frm-g-recaptcha\" data-sitekey=\"6LexPF8bAAAAABVTCNDuOGGhiBWMaQijt5r_RX_G\" data-size=\"normal\" data-theme=\"light\"><\/div>\n\t\n\t\n<\/div>\n<div id=\"frm_field_285_container\" class=\"frm_form_field  frm_html_container form-field\">\n<div style=\"margin: 15px 0;\"><label style=\"display: flex; align-items: flex-start; gap: 8px; cursor: pointer; font-size: 14px; line-height: 1.5;\"><br \/>\n<input style=\"width: 14px; height: 14px; margin: 3px 0 0 0; flex-shrink: 0;\" name=\"privacy_policy\" required=\"\" type=\"checkbox\" value=\"1\" \/><br \/>\n<span style=\"font-size: 13px;\"><em>T\u00f4i \u0111\u1ed3ng \u00fd cho L\u1ea1c Vi\u1ec7t thu th\u1eadp v\u00e0 x\u1eed l\u00fd th\u00f4ng tin c\u00e1 nh\u00e2n \u0111\u1ec3 li\u00ean h\u1ec7, t\u01b0 v\u1ea5n theo y\u00eau c\u1ea7u v\u00e0 theo <a href=\"https:\/\/lacviet.vn\/chinh-sach-bao-ve-du-lieu-ca-nhan\/\" target=\"_blank\" rel=\"noopener noreferrer\"> Ch\u00ednh s\u00e1ch b\u1ea3o v\u1ec7 d\u1eef li\u1ec7u c\u00e1 nh\u00e2n<\/a> c\u1ee7a L\u1ea1c Vi\u1ec7t.<\/em><\/span><br \/>\n<\/label><\/div>\n<\/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=\"#formtuvan\"><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;\"><strong id=\"str-call-timer\">TH\u00d4NG TIN LI\u00caN H\u1ec6<\/strong><\/p><ul><li style=\"text-align: justify;\">Hotline\/Zalo: <a href=\"https:\/\/zalo.me\/0901555063\" target=\"_blank\" rel=\"noopener\">0901 555 063<\/a><\/li><li style=\"text-align: justify;\">Email: accnet@lacviet.com.vn | Website: lacviet.vn | 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;\">Ph\u1ea7n m\u1ec1m Accnet ERP gi\u00fap doanh nghi\u1ec7p h\u1ea1ch to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ch\u00ednh x\u00e1c theo ph\u00e1p l\u00fd, \u0111\u1ed3ng th\u1eddi cung c\u1ea5p c\u00e1c c\u1ea3nh b\u00e1o nh\u1eafc nh\u1edf th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf gi\u00fap gi\u1ea3m thi\u1ec3u r\u1ee7i ro vi ph\u1ea1m ph\u00e1p lu\u1eadt.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>H\u1ea1ch to\u00e1n thu\u1ebf TNDN (TK 821) l\u00e0 qu\u00e1 tr\u00ecnh k\u1ebf to\u00e1n ghi nh\u1eadn, ph\u1ea3n \u00e1nh s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p, \u0111\u00e3 n\u1ed9p ho\u1eb7c c\u00f2n ph\u1ea3i n\u1ed9p trong k\u1ef3 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c l\u1ee3i nhu\u1eadn sau thu\u1ebf. Nghi\u1ec7p v\u1ee5 n\u00e0y ch\u1ee7 y\u1ebfu s\u1eed d\u1ee5ng TK 8211 (chi ph\u00ed thu\u1ebf TNDN hi\u1ec7n h\u00e0nh) [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":48558,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[151],"tags":[123],"class_list":["post-48554","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-thue-tndn","tag-hach-toan-thue"],"_links":{"self":[{"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/posts\/48554","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=48554"}],"version-history":[{"count":6,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/posts\/48554\/revisions"}],"predecessor-version":[{"id":53537,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/posts\/48554\/revisions\/53537"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/media\/48558"}],"wp:attachment":[{"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/media?parent=48554"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/categories?post=48554"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/tags?post=48554"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}