{"id":48585,"date":"2026-09-23T10:09:14","date_gmt":"2026-09-23T03:09:14","guid":{"rendered":"https:\/\/lacviet.vn\/?p=48585"},"modified":"2026-09-23T10:45:28","modified_gmt":"2026-09-23T03:45:28","slug":"hach-toan-nop-thue-gtgt-chi-tiet","status":"publish","type":"post","link":"https:\/\/lacviet.vn\/en\/hach-toan-nop-thue-gtgt-chi-tiet\/","title":{"rendered":"H\u01b0\u1edbng d\u1eabn h\u1ea1ch to\u00e1n n\u1ed9p thu\u1ebf GTGT theo TT99 t\u1eebng b\u01b0\u1edbc ch\u00ednh x\u00e1c"},"content":{"rendered":"<p style=\"text-align: justify;\"><strong>H\u1ea1ch to\u00e1n n\u1ed9p thu\u1ebf GTGT<\/strong> theo <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<\/a> l\u00e0 qu\u00e1 tr\u00ecnh ghi nh\u1eadn ngh\u0129a v\u1ee5 thu\u1ebf ph\u00e1t sinh t\u1eeb ch\u00eanh l\u1ec7ch gi\u1eefa thu\u1ebf GTGT \u0111\u1ea7u ra (TK 3331) v\u00e0 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (TK 133). Cu\u1ed1i k\u1ef3, k\u1ebf to\u00e1n th\u1ef1c hi\u1ec7n b\u00fat to\u00e1n k\u1ebft chuy\u1ec3n N\u1ee3 TK 3331 \/ C\u00f3 TK 1331 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p. Khi th\u1ef1c hi\u1ec7n n\u1ed9p ti\u1ec1n v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc qua ng\u00e2n h\u00e0ng, k\u1ebf to\u00e1n ghi nh\u1eadn b\u00fat to\u00e1n N\u1ee3 TK 3331 \/ C\u00f3 TK 112<\/p>\n<p style=\"text-align: justify;\">H\u1ea1ch to\u00e1n n\u1ed9p thu\u1ebf GTGT l\u00e0 m\u1ed9t trong nh\u1eefng nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n quan tr\u1ecdng gi\u00fap c\u00e1c doanh nghi\u1ec7p k\u00ea khai, qu\u1ea3n l\u00fd, n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c. Vi\u1ec7c th\u1ef1c hi\u1ec7n \u0111\u00fang c\u00e1c b\u00fat to\u00e1n li\u00ean quan kh\u00f4ng ch\u1ec9 \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt m\u00e0 c\u00f2n t\u1ed1i \u01b0u d\u00f2ng ti\u1ec1n, tr\u00e1nh r\u1ee7i ro ph\u1ea1t ch\u1eadm n\u1ed9p, sai s\u00f3t trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n<p style=\"text-align: justify;\">\u0110\u1ed1i v\u1edbi nhi\u1ec1u doanh nghi\u1ec7p, \u0111\u1eb7c bi\u1ec7t l\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c v\u1eeba v\u00e0 nh\u1ecf, vi\u1ec7c ghi nh\u1eadn thu\u1ebf GTGT \u0111\u1ea7u ra\/\u0111\u1ea7u v\u00e0o, b\u00f9 tr\u1eeb thu\u1ebf c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, n\u1ed9p thu\u1ebf qua ng\u00e2n h\u00e0ng hay x\u1eed l\u00fd sau quy\u1ebft to\u00e1n th\u01b0\u1eddng g\u1eb7p kh\u00f3 kh\u0103n n\u1ebfu kh\u00f4ng c\u00f3 h\u01b0\u1edbng d\u1eabn chi ti\u1ebft. B\u00e0i vi\u1ebft n\u00e0y <a href=\"https:\/\/lacviet.vn\/\">L\u1ea1c Vi\u1ec7t<\/a> s\u1ebd cung c\u1ea5p h\u01b0\u1edbng d\u1eabn h\u1ea1ch to\u00e1n n\u1ed9p thu\u1ebf GTGT \u0111\u1ea7y \u0111\u1ee7 gi\u00fap k\u1ebf to\u00e1n vi\u00ean d\u1ec5 d\u00e0ng \u00e1p d\u1ee5ng trong th\u1ef1c t\u1ebf, \u0111\u1ed3ng th\u1eddi n\u00e2ng cao hi\u1ec7u qu\u1ea3 qu\u1ea3n l\u00fd thu\u1ebf t\u00e0i ch\u00ednh.<\/p>\n<h2 style=\"text-align: justify;\">B\u1ea3ng t\u1ed5ng h\u1ee3p c\u00e1c b\u00fat to\u00e1n h\u1ea1ch to\u00e1n thu\u1ebf GTGT<\/h2>\n<p style=\"text-align: center;\"><img fetchpriority=\"high\" decoding=\"async\" class=\"aligncenter size-full wp-image-48821\" src=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/11\/hach-toan-nop-thue-gtgt-chi-tiet-2.png\" alt=\"C\u00e1ch h\u1ea1ch to\u00e1n n\u1ed9p thu\u1ebf GTGT \u0111\u1ea7u ra\" width=\"800\" height=\"500\" srcset=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/11\/hach-toan-nop-thue-gtgt-chi-tiet-2.png 800w, https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/11\/hach-toan-nop-thue-gtgt-chi-tiet-2-768x480.png 768w, https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/11\/hach-toan-nop-thue-gtgt-chi-tiet-2-18x12.png 18w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><\/p>\n<table>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><strong>Nghi\u1ec7p v\u1ee5<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>C\u00e1ch \u0111\u1ecbnh kho\u1ea3n chi ti\u1ebft<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>M\u1ee5c \u0111\u00edch<\/strong><\/td>\n<\/tr>\n<tr>\n<td>Ghi nh\u1eadn thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/td>\n<td>N\u1ee3 152, 155, 621\u2026 (t\u00f9y lo\u1ea1i chi ph\u00ed, t\u00e0i s\u1ea3n) N\u1ee3 1331 \u2013 Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb C\u00f3 111, 112 \u2013 Ti\u1ec1n m\u1eb7t \/ Ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng<\/td>\n<td>Ghi nh\u1eadn s\u1ed1 thu\u1ebf GTGT doanh nghi\u1ec7p \u0111\u00e3 tr\u1ea3 cho nh\u00e0 cung c\u1ea5p, \u0111\u1ea3m b\u1ea3o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb khi k\u00ea khai thu\u1ebf, t\u1ed1i \u01b0u ngh\u0129a v\u1ee5 thu\u1ebf, d\u00f2ng ti\u1ec1n<\/td>\n<\/tr>\n<tr>\n<td>Ghi nh\u1eadn thu\u1ebf GTGT \u0111\u1ea7u ra<\/td>\n<td>N\u1ee3 131 \u2013 Ph\u1ea3i thu kh\u00e1ch h\u00e0ng C\u00f3 511 \u2013 Doanh thu b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 C\u00f3 3331 \u2013 Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p<\/td>\n<td>Ph\u1ea3n \u00e1nh ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf GTGT ph\u00e1t sinh t\u1eeb b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 gi\u00fap k\u00ea khai ch\u00ednh x\u00e1c tr\u00e1nh thi\u1ebfu thu\u1ebf<\/td>\n<\/tr>\n<tr>\n<td>\u0110i\u1ec1u ch\u1ec9nh thu\u1ebf GTGT do h\u00e0ng tr\u1ea3 l\u1ea1i \/ chi\u1ebft kh\u1ea5u<\/td>\n<td>N\u1ee3 3331 \u2013 Thu\u1ebf GTGT \u0111\u1ea7u ra N\u1ee3 511\/521 \u2013 Doanh thu\/chi ph\u00ed li\u00ean quan C\u00f3 131 \u2013 Ph\u1ea3i thu kh\u00e1ch h\u00e0ng<\/td>\n<td>\u0110i\u1ec1u ch\u1ec9nh s\u1ed1 thu\u1ebf, doanh thu ch\u00ednh x\u00e1c khi c\u00f3 h\u00e0ng tr\u1ea3 l\u1ea1i ho\u1eb7c chi\u1ebft kh\u1ea5u, gi\u1ea3m sai s\u00f3t k\u00ea khai<\/td>\n<\/tr>\n<tr>\n<td>H\u1ea1ch to\u00e1n thu\u1ebf GTGT ph\u1ea3i n\u1ed9p trong k\u1ef3 (k\u1ebft chuy\u1ec3n cu\u1ed1i k\u1ef3)<\/td>\n<td>N\u1ee3 3331 \u2013 Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p C\u00f3 1331 \u2013 Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (n\u1ebfu c\u00f3)<\/td>\n<td>X\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p th\u1ef1c t\u1ebf trong k\u1ef3, \u0111\u1ed1i chi\u1ebfu v\u1edbi t\u1edd khai v\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/td>\n<\/tr>\n<tr>\n<td>N\u1ed9p thu\u1ebf GTGT qua ng\u00e2n h\u00e0ng<\/td>\n<td>N\u1ee3 3331 \u2013 Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p C\u00f3 112 \u2013 Ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng<\/td>\n<td>Ghi nh\u1eadn ngh\u0129a v\u1ee5 thu\u1ebf \u0111\u00e3 n\u1ed9p, \u0111\u1ea3m b\u1ea3o s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n kh\u1edbp v\u1edbi th\u1ef1c t\u1ebf, minh b\u1ea1ch d\u00f2ng ti\u1ec1n<\/td>\n<\/tr>\n<tr>\n<td>B\u00f9 tr\u1eeb thu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb k\u1ef3 tr\u01b0\u1edbc<\/td>\n<td>N\u1ee3 3331 \u2013 Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p C\u00f3 3331 \u2013 Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb k\u1ef3 tr\u01b0\u1edbc<\/td>\n<td>T\u1ed1i \u01b0u ngh\u0129a v\u1ee5 thu\u1ebf k\u1ef3 hi\u1ec7n t\u1ea1i, gi\u1ea3m s\u1ed1 ti\u1ec1n ph\u1ea3i n\u1ed9p ng\u00e2n s\u00e1ch<\/td>\n<\/tr>\n<tr>\n<td>Ho\u00e0n thu\u1ebf GTGT t\u1eeb c\u01a1 quan thu\u1ebf<\/td>\n<td>N\u1ee3 112 \u2013 Ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng C\u00f3 3338 \u2013 Thu\u1ebf GTGT \u0111\u01b0\u1ee3c ho\u00e0n<\/td>\n<td>Nh\u1eadn l\u1ea1i s\u1ed1 thu\u1ebf GTGT \u0111\u00e3 n\u1ed9p th\u1eeba, t\u1ed1i \u01b0u d\u00f2ng ti\u1ec1n, ghi nh\u1eadn \u0111\u00fang s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n<\/td>\n<\/tr>\n<tr>\n<td>Truy thu thu\u1ebf GTGT sau quy\u1ebft to\u00e1n<\/td>\n<td>N\u1ee3 821 \u2013 Chi ph\u00ed thu\u1ebf TNDN (n\u1ebfu \u1ea3nh h\u01b0\u1edfng) C\u00f3 3331 \u2013 Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p<\/td>\n<td>Ghi nh\u1eadn ngh\u0129a v\u1ee5 thu\u1ebf b\u1ed5 sung theo k\u1ebft lu\u1eadn thanh tra\/ki\u1ec3m tra, tr\u00e1nh r\u1ee7i ro ph\u1ea1t ch\u1eadm n\u1ed9p<\/td>\n<\/tr>\n<tr>\n<td>\u0110i\u1ec1u ch\u1ec9nh gi\u1ea3m thu\u1ebf GTGT sau quy\u1ebft to\u00e1n<\/td>\n<td>N\u1ee3 3331 \u2013 Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p C\u00f3 821 \u2013 Chi ph\u00ed thu\u1ebf TNDN ho\u1eb7c \u0111i\u1ec1u ch\u1ec9nh doanh thu<\/td>\n<td>\u0110i\u1ec1u ch\u1ec9nh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p khi c\u00f3 ch\u1ee9ng t\u1eeb h\u1ee3p l\u1ec7 ho\u1eb7c h\u00f3a \u0111\u01a1n b\u1ed5 sung, \u0111\u1ea3m b\u1ea3o s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n minh b\u1ea1ch<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\">1. T\u1ed5ng quan v\u1ec1 h\u1ea1ch to\u00e1n n\u1ed9p thu\u1ebf GTGT<\/h2>\n<h3 style=\"text-align: justify;\">1.1. H\u1ea1ch to\u00e1n n\u1ed9p thu\u1ebf GTGT l\u00e0 g\u00ec?<\/h3>\n<blockquote>\n<p style=\"text-align: justify;\"><strong>H\u1ea1ch to\u00e1n n\u1ed9p thu\u1ebf GTGT<\/strong> (ho\u1eb7c h\u1ea1ch to\u00e1n n\u1ed9p thu\u1ebf VAT) l\u00e0 qu\u00e1 tr\u00ecnh ghi nh\u1eadn to\u00e0n b\u1ed9 s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng m\u00e0 doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p cho Nh\u00e0 n\u01b0\u1edbc sau khi \u0111\u1ed1i chi\u1ebfu gi\u1eefa thu\u1ebf \u0111\u1ea7u ra v\u00e0 \u0111\u1ea7u v\u00e0o trong k\u1ef3. \u0110\u00e2y l\u00e0 nghi\u1ec7p v\u1ee5 quan tr\u1ecdng nh\u1eb1m \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 \u0111\u00fang quy \u0111\u1ecbnh thu\u1ebf, ph\u1ea3n \u00e1nh trung th\u1ef1c ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p.<\/p>\n<\/blockquote>\n<p style=\"text-align: justify;\">Trong h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n Vi\u1ec7t Nam, hai t\u00e0i kho\u1ea3n \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng th\u01b0\u1eddng xuy\u00ean nh\u1ea5t trong h\u1ea1ch to\u00e1n <a href=\"https:\/\/vi.wikipedia.org\/wiki\/Thu%E1%BA%BF_gi%C3%A1_tr%E1%BB%8B_gia_t%C4%83ng\" target=\"_blank\" rel=\"nofollow noopener\">thu\u1ebf GTGT<\/a> g\u1ed3m:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">T\u00e0i kho\u1ea3n 133 \u2013 Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb \u0111\u1ea7u v\u00e0o: d\u00f9ng \u0111\u1ec3 ghi nh\u1eadn thu\u1ebf GTGT doanh nghi\u1ec7p \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb khi mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t kinh doanh.<\/li>\n<li aria-level=\"1\">T\u00e0i kho\u1ea3n 3331 \u2013 Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p: ph\u1ea3n \u00e1nh s\u1ed1 thu\u1ebf doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc sau khi b\u00f9 tr\u1eeb gi\u1eefa thu\u1ebf \u0111\u1ea7u ra v\u00e0 \u0111\u1ea7u v\u00e0o.<\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\">1.2. C\u00e1c nguy\u00ean t\u1eafc k\u1ebf to\u00e1n \u00e1p d\u1ee5ng khi h\u1ea1ch to\u00e1n thu\u1ebf VAT<\/h3>\n<p style=\"text-align: center;\"><img decoding=\"async\" class=\"aligncenter size-full wp-image-48822\" src=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/11\/hach-toan-nop-thue-gtgt-chi-tiet-1.png\" alt=\"C\u00e1c nguy\u00ean t\u1eafc k\u1ebf to\u00e1n \u00e1p d\u1ee5ng khi h\u1ea1ch to\u00e1n thu\u1ebf VAT\" width=\"800\" height=\"500\" srcset=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/11\/hach-toan-nop-thue-gtgt-chi-tiet-1.png 800w, https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/11\/hach-toan-nop-thue-gtgt-chi-tiet-1-768x480.png 768w, https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/11\/hach-toan-nop-thue-gtgt-chi-tiet-1-18x12.png 18w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb h\u1ee3p l\u1ec7: Doanh nghi\u1ec7p ch\u1ec9 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ea7u v\u00e0o n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n theo Lu\u1eadt Thu\u1ebf GTGT: c\u00f3 h\u00f3a \u0111\u01a1n h\u1ee3p ph\u00e1p, thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n t\u1eeb 20 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean, h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 d\u00f9ng cho m\u1ee5c \u0111\u00edch kinh doanh ch\u1ecbu thu\u1ebf.<\/li>\n<li aria-level=\"1\">Thu\u1ebf GTGT \u0111\u1ea7u ra ph\u1ea3i \u0111\u01b0\u1ee3c ghi nh\u1eadn \u0111\u00fang th\u1eddi \u0111i\u1ec3m: Th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn thu\u1ebf \u0111\u1ea7u ra l\u00e0 th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n, kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o vi\u1ec7c thu ti\u1ec1n. Vi\u1ec7c ghi nh\u1eadn sai th\u1eddi \u0111i\u1ec3m c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn ch\u00eanh l\u1ec7ch thu\u1ebf ph\u1ea3i n\u1ed9p, r\u1ee7i ro b\u1ecb ph\u1ea1t ch\u1eadm k\u00ea khai.<\/li>\n<li aria-level=\"1\">\u0110\u1ed1i chi\u1ebfu thu\u1ebf GTGT ph\u1ea3i n\u1ed9p cu\u1ed1i k\u1ef3 l\u00e0 b\u1eaft bu\u1ed9c: Cu\u1ed1i m\u1ed7i k\u1ef3 k\u00ea khai, k\u1ebf to\u00e1n ph\u1ea3i \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u gi\u1eefa ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n, t\u1edd khai thu\u1ebf v\u00e0 s\u1ed5 c\u00e1i TK 133 \u2013 3331. Vi\u1ec7c \u0111\u1ed1i chi\u1ebfu gi\u00fap gi\u1ea3m thi\u1ec3u sai l\u1ec7ch tr\u01b0\u1edbc khi n\u1ed9p t\u1edd khai, \u0111\u1eb7c bi\u1ec7t \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 nhi\u1ec1u h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o, \u0111\u1ea7u ra trong k\u1ef3.<\/li>\n<li aria-level=\"1\">L\u01b0u tr\u1eef ch\u1ee9ng t\u1eeb \u0111\u1ea7y \u0111\u1ee7 h\u1ee3p l\u1ec7: C\u01a1 quan thu\u1ebf c\u00f3 quy\u1ec1n y\u00eau c\u1ea7u doanh nghi\u1ec7p cung c\u1ea5p h\u1ed3 s\u01a1 trong v\u00f2ng 10 n\u0103m. N\u1ebfu thi\u1ebfu h\u1ed3 s\u01a1, to\u00e0n b\u1ed9 thu\u1ebf \u0111\u1ea7u v\u00e0o li\u00ean quan c\u00f3 th\u1ec3 b\u1ecb lo\u1ea1i kh\u1ecfi kh\u1ea5u tr\u1eeb. \u0110i\u1ec1u n\u00e0y l\u00e0 nguy\u00ean nh\u00e2n ph\u1ed5 bi\u1ebfn d\u1eabn \u0111\u1ebfn doanh nghi\u1ec7p b\u1ecb truy thu thu\u1ebf GTGT sau thanh tra.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Nh\u1eefng nguy\u00ean t\u1eafc tr\u00ean kh\u00f4ng ch\u1ec9 gi\u00fap k\u1ebf to\u00e1n th\u1ef1c hi\u1ec7n \u0111\u00fang quy \u0111\u1ecbnh, m\u00e0 c\u00f2n mang l\u1ea1i l\u1ee3i \u00edch th\u1ef1c t\u1ebf: h\u1ea1n ch\u1ebf r\u1ee7i ro b\u1ecb truy thu, gi\u1ea3m chi ph\u00ed ph\u1ea1t vi ph\u1ea1m k\u00ea khai, \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch khi doanh nghi\u1ec7p m\u1edf r\u1ed9ng quy m\u00f4 ho\u1eb7c tham gia \u0111\u1ea5u th\u1ea7u.<\/p>\n<h2 style=\"text-align: justify;\">2. C\u00e1ch h\u1ea1ch to\u00e1n n\u1ed9p thu\u1ebf GTGT \u0111\u1ea7u ra<\/h2>\n<p style=\"text-align: justify;\">Thu\u1ebf GTGT \u0111\u1ea7u ra l\u00e0 s\u1ed1 thu\u1ebf doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p tr\u00ean gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u00e1n ra trong k\u1ef3. S\u1ed1 thu\u1ebf n\u00e0y \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng t\u1ef7 l\u1ec7 % tr\u00ean gi\u00e1 tr\u1ecb thanh to\u00e1n ch\u01b0a c\u00f3 thu\u1ebf theo m\u1ee9c thu\u1ebf su\u1ea5t hi\u1ec7n h\u00e0nh (th\u01b0\u1eddng l\u00e0 10% t\u1ea1i Vi\u1ec7t Nam). \u0110\u00e2y l\u00e0 kho\u1ea3n thu\u1ebf b\u1eaft bu\u1ed9c, ph\u1ea3n \u00e1nh ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi Nh\u00e0 n\u01b0\u1edbc.<\/p>\n<p style=\"text-align: justify;\">Vi\u1ec7c h\u1ea1ch to\u00e1n \u0111\u00fang thu\u1ebf GTGT \u0111\u1ea7u ra gi\u00fap tr\u00e1nh b\u1ecb k\u00ea khai thi\u1ebfu, h\u1ea1n ch\u1ebf r\u1ee7i ro b\u1ecb truy thu thu\u1ebf, ph\u1ea1t ch\u1eadm n\u1ed9p, \u0111\u1ed3ng th\u1eddi \u0111\u1ea3m b\u1ea3o s\u1ed1 li\u1ec7u tr\u00ean s\u1ed5 s\u00e1ch b\u00e1o c\u00e1o t\u00e0i ch\u00ednh minh b\u1ea1ch.<\/p>\n<h3 style=\"text-align: justify;\">2.1 C\u00e1ch \u0111\u1ecbnh kho\u1ea3n thu\u1ebf GTGT \u0111\u1ea7u ra theo t\u1eebng tr\u01b0\u1eddng h\u1ee3p<\/h3>\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 \u0111\u1ecbnh kho\u1ea3n<\/strong><\/td>\n<\/tr>\n<tr>\n<td>B\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf<\/td>\n<td style=\"text-align: justify;\">\n<ul>\n<li aria-level=\"1\">B\u00fat to\u00e1n: N\u1ee3 131 \/ C\u00f3 511, C\u00f3 3331<\/li>\n<li aria-level=\"1\">Thu\u1ebf GTGT \u0111\u1ea7u ra ph\u00e1t sinh theo h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng.<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<td>Gi\u1ea3m gi\u00e1, chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i, h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i<\/td>\n<td style=\"text-align: justify;\">\n<ul>\n<li aria-level=\"1\">Gi\u1ea3m s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p t\u01b0\u01a1ng \u1ee9ng v\u1edbi gi\u00e1 tr\u1ecb \u0111i\u1ec1u ch\u1ec9nh.<\/li>\n<li aria-level=\"1\">B\u00fat to\u00e1n: N\u1ee3 3331 \/ C\u00f3 511, 521 (t\u00f9y tr\u01b0\u1eddng h\u1ee3p).<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<td>Xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh<\/td>\n<td style=\"text-align: justify;\">\n<ul>\n<li aria-level=\"1\">D\u00f9ng khi h\u00f3a \u0111\u01a1n l\u1eadp sai s\u1ed1 thu\u1ebf ho\u1eb7c gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a.<\/li>\n<li aria-level=\"1\">B\u00fat to\u00e1n \u0111i\u1ec1u ch\u1ec9nh: N\u1ee3 ho\u1eb7c C\u00f3 3331, \u0111\u1ed3ng th\u1eddi \u0111i\u1ec1u ch\u1ec9nh doanh thu ho\u1eb7c chi ph\u00ed t\u01b0\u01a1ng \u1ee9ng.<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 style=\"text-align: justify;\">2.2 V\u00ed d\u1ee5 minh h\u1ecda theo nghi\u1ec7p v\u1ee5 th\u1ef1c t\u1ebf<\/h3>\n<p style=\"text-align: justify;\">T\u00ecnh hu\u1ed1ng: Doanh nghi\u1ec7p b\u00e1n s\u1ea3n ph\u1ea9m tr\u1ecb gi\u00e1 500 tri\u1ec7u \u0111\u1ed3ng, thu\u1ebf GTGT 10%. Trong k\u1ef3, kh\u00e1ch h\u00e0ng tr\u1ea3 l\u1ea1i h\u00e0ng tr\u1ecb gi\u00e1 50 tri\u1ec7u \u0111\u1ed3ng, thu\u1ebf 10%.<\/p>\n<p style=\"text-align: justify;\">Ghi nh\u1eadn b\u00fat to\u00e1n:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">B\u00e1n h\u00e0ng: N\u1ee3 131: 550 tri\u1ec7u \/ C\u00f3 511: 500 tri\u1ec7u; C\u00f3 3331: 50 tri\u1ec7u<\/li>\n<li aria-level=\"1\">H\u00e0ng tr\u1ea3 l\u1ea1i: N\u1ee3 3331: 5 tri\u1ec7u \/ C\u00f3 511: 5 tri\u1ec7u; N\u1ee3 511: 50 tri\u1ec7u \/ C\u00f3 131: 50 tri\u1ec7u<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">L\u1ee3i \u00edch: Nh\u1edd ghi nh\u1eadn ch\u00ednh x\u00e1c, doanh nghi\u1ec7p \u0111\u1ed1i chi\u1ebfu s\u1ed1 thu\u1ebf \u0111\u1ea7u ra d\u1ec5 d\u00e0ng, tr\u00e1nh sai s\u00f3t khi k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf.<\/p>\n<h2 style=\"text-align: justify;\">3. H\u1ea1ch to\u00e1n thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/h2>\n<h3 style=\"text-align: justify;\">3.1. \u0110i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o<\/h3>\n<p style=\"text-align: justify;\">Doanh nghi\u1ec7p ch\u1ec9 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o n\u1ebfu \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">Ch\u1ee9ng t\u1eeb h\u1ee3p l\u1ec7: H\u00f3a \u0111\u01a1n GTGT \u0111\u00fang quy \u0111\u1ecbnh, c\u00f3 \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin v\u1ec1 ng\u01b0\u1eddi b\u00e1n, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, thu\u1ebf su\u1ea5t.<\/li>\n<li aria-level=\"1\">Thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t: <span style=\"font-weight: 400;\">C\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n t\u1eeb 5 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean (\u0111\u00e3 g\u1ed3m thu\u1ebf GTGT). Ng\u01b0\u1ee1ng n\u00e0y \u0111\u00e3 gi\u1ea3m t\u1eeb 20 tri\u1ec7u xu\u1ed1ng 5 tri\u1ec7u \u0111\u1ed3ng, \u00e1p d\u1ee5ng t\u1eeb 01\/07\/2025. <\/span><i><span style=\"font-weight: 400;\">(Ngo\u00e0i ra, theo <a href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=212476&amp;classid=1&amp;orggroupid=1\" target=\"_blank\" rel=\"nofollow noopener\">Lu\u1eadt thu\u1ebf GTGT s\u1ed1 48\/2024\/QH15<\/a>, Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP, Th\u00f4ng t\u01b0 69\/2025\/TT-BTC <\/span><\/i>\u0110\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n tr\u00ean 20 tri\u1ec7u \u0111\u1ed3ng, thanh to\u00e1n ph\u1ea3i qua ng\u00e2n h\u00e0ng ho\u1eb7c c\u00e1c ph\u01b0\u01a1ng th\u1ee9c thanh to\u00e1n \u0111\u01b0\u1ee3c ph\u00e1p lu\u1eadt cho ph\u00e9p.)<\/li>\n<li aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p mua tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p: n\u1ebfu \u0111\u1ebfn h\u1ea1n thanh to\u00e1n theo h\u1ee3p \u0111\u1ed3ng m\u00e0 ch\u01b0a c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t h\u1ee3p l\u1ec7, doanh nghi\u1ec7p ph\u1ea3i k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u00e3 kh\u1ea5u tr\u1eeb t\u01b0\u01a1ng \u1ee9ng.<\/span><\/li>\n<li aria-level=\"1\">H\u1ee3p \u0111\u1ed3ng \u2013 b\u1ea3ng k\u00ea \u2013 bi\u00ean b\u1ea3n nghi\u1ec7m thu: H\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ph\u1ea3i th\u1ef1c s\u1ef1 ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh ch\u1ecbu thu\u1ebf.<\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\">3.2. C\u00e1ch ghi nh\u1eadn h\u1ea1ch to\u00e1n thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/h3>\n<p style=\"text-align: justify;\">B\u00fat to\u00e1n ghi nh\u1eadn h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">N\u1ee3 152, 155, 621\u2026 (t\u00f9y lo\u1ea1i chi ph\u00ed, t\u00e0i s\u1ea3n)<\/li>\n<li aria-level=\"1\">N\u1ee3 1331 \u2013 Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/li>\n<li aria-level=\"1\">C\u00f3 111, 112 \u2013 Ti\u1ec1n m\u1eb7t ho\u1eb7c ti\u1ec1n ng\u00e2n h\u00e0ng<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Khi k\u00ea khai thu\u1ebf GTGT h\u00e0ng th\u00e1ng, ph\u1ea7n thu\u1ebf \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb tr\u1ef1c ti\u1ebfp v\u00e0o s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p:<\/p>\n<p style=\"text-align: justify;\">Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p = Thu\u1ebf \u0111\u1ea7u ra \u2013 Thu\u1ebf \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/p>\n<h3 style=\"text-align: justify;\">3.3. V\u00ed d\u1ee5 minh h\u1ecda v\u00e0 l\u01b0u \u00fd khi \u0111\u1ed1i chi\u1ebfu<\/h3>\n<p style=\"text-align: justify;\">V\u00ed d\u1ee5: Doanh nghi\u1ec7p mua nguy\u00ean v\u1eadt li\u1ec7u tr\u1ecb gi\u00e1 100 tri\u1ec7u \u0111\u1ed3ng, thu\u1ebf GTGT 10%, thanh to\u00e1n qua ng\u00e2n h\u00e0ng:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">N\u1ee3 152: 100 tri\u1ec7u<\/li>\n<li aria-level=\"1\">N\u1ee3 1331: 10 tri\u1ec7u<\/li>\n<li aria-level=\"1\">C\u00f3 112: 110 tri\u1ec7u<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">L\u01b0u \u00fd khi \u0111\u1ed1i chi\u1ebfu:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">\u0110\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u gi\u1eefa h\u00f3a \u0111\u01a1n, s\u1ed5 k\u1ebf to\u00e1n, ph\u1ea7n m\u1ec1m k\u00ea khai thu\u1ebf gi\u00fap tr\u00e1nh t\u00ecnh tr\u1ea1ng k\u00ea khai thi\u1ebfu ho\u1eb7c th\u1eeba thu\u1ebf GTGT.<\/li>\n<li aria-level=\"1\">Theo b\u00e1o c\u00e1o T\u1ed5ng c\u1ee5c Thu\u1ebf 2023, kho\u1ea3ng 28% doanh nghi\u1ec7p g\u1eb7p sai s\u00f3t khi kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ea7u v\u00e0o do ch\u01b0a \u0111\u1ed1i chi\u1ebfu h\u00f3a \u0111\u01a1n h\u1ee3p l\u1ec7 ho\u1eb7c sai TK.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Khi h\u1ea1ch to\u00e1n thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o ch\u00ednh x\u00e1c, doanh nghi\u1ec7p gi\u1ea3m s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p, t\u1ed1i \u01b0u d\u00f2ng ti\u1ec1n \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt, h\u1ea1n ch\u1ebf r\u1ee7i ro ph\u1ea1t h\u00e0nh ch\u00ednh.<\/p>\n<h2 style=\"text-align: justify;\">4. H\u1ea1ch to\u00e1n thu\u1ebf GTGT ph\u1ea3i n\u1ed9p trong k\u1ef3<\/h2>\n<h3 style=\"text-align: justify;\">4.1. C\u00f4ng th\u1ee9c x\u00e1c \u0111\u1ecbnh thu\u1ebf GTGT ph\u1ea3i n\u1ed9p<\/h3>\n<p style=\"text-align: justify;\">Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p l\u00e0 kho\u1ea3n thu\u1ebf doanh nghi\u1ec7p c\u00f3 ngh\u0129a v\u1ee5 n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc trong k\u1ef3 k\u1ebf to\u00e1n. C\u00f4ng th\u1ee9c c\u01a1 b\u1ea3n \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng:<\/p>\n<p style=\"text-align: justify;\">Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p = Thu\u1ebf GTGT \u0111\u1ea7u ra \u2013 Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/p>\n<p style=\"text-align: justify;\">Trong \u0111\u00f3:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">Thu\u1ebf GTGT \u0111\u1ea7u ra: l\u00e0 thu\u1ebf ph\u00e1t sinh t\u1eeb vi\u1ec7c b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 trong k\u1ef3.<\/li>\n<li aria-level=\"1\">Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb: l\u00e0 thu\u1ebf doanh nghi\u1ec7p \u0111\u00e3 tr\u1ea3 cho nh\u00e0 cung c\u1ea5p, \u0111\u01b0\u1ee3c ph\u00e9p kh\u1ea5u tr\u1eeb theo quy \u0111\u1ecbnh.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">V\u00ed d\u1ee5: Doanh nghi\u1ec7p c\u00f3 thu\u1ebf GTGT \u0111\u1ea7u ra l\u00e0 50 tri\u1ec7u \u0111\u1ed3ng v\u00e0 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb l\u00e0 30 tri\u1ec7u \u0111\u1ed3ng. Khi \u0111\u00f3:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">Thu\u1ebf ph\u1ea3i n\u1ed9p = 50 \u2013 30 = 20 tri\u1ec7u \u0111\u1ed3ng.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u00fang s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p gi\u00fap doanh nghi\u1ec7p tr\u00e1nh r\u1ee7i ro b\u1ecb truy thu, gi\u1ea3m chi ph\u00ed ph\u1ea1t, t\u1ed1i \u01b0u d\u00f2ng ti\u1ec1n thu\u1ebf.<\/p>\n<h3 style=\"text-align: justify;\">4.2. B\u00fat to\u00e1n k\u1ebft chuy\u1ec3n thu\u1ebf GTGT cu\u1ed1i k\u1ef3<\/h3>\n<p style=\"text-align: justify;\">Cu\u1ed1i k\u1ef3, k\u1ebf to\u00e1n th\u1ef1c hi\u1ec7n h\u1ea1ch to\u00e1n thu\u1ebf GTGT cu\u1ed1i k\u1ef3 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p tr\u00ean s\u1ed5 k\u1ebf to\u00e1n:<\/p>\n<p style=\"text-align: justify;\">B\u00fat to\u00e1n t\u1ed5ng h\u1ee3p:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">N\u1ee3 TK 3331 \u2013 Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p<\/li>\n<li aria-level=\"1\">C\u00f3 TK 1331 \u2013 Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (n\u1ebfu c\u00f3)<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Sau khi k\u1ebft chuy\u1ec3n, s\u1ed1 d\u01b0 TK 3331 th\u1ec3 hi\u1ec7n t\u1ed5ng s\u1ed1 thu\u1ebf GTGT doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p trong k\u1ef3.<\/p>\n<p style=\"text-align: justify;\">L\u1ee3i \u00edch th\u1ef1c t\u1ebf:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">Gi\u00fap \u0111\u1ed1i chi\u1ebfu ch\u00ednh x\u00e1c v\u1edbi t\u1edd khai thu\u1ebf GTGT.<\/li>\n<li aria-level=\"1\">\u0110\u1ea3m b\u1ea3o doanh nghi\u1ec7p k\u00ea khai, n\u1ed9p thu\u1ebf \u0111\u00fang h\u1ea1n, h\u1ea1n ch\u1ebf ph\u1ea1t ch\u1eadm n\u1ed9p.<\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\">4.3. C\u00e1c tr\u01b0\u1eddng h\u1ee3p s\u1ed1 thu\u1ebf c\u00f2n ph\u1ea3i n\u1ed9p ho\u1eb7c c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/h3>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">S\u1ed1 thu\u1ebf c\u00f2n ph\u1ea3i n\u1ed9p: \u0110\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o TK 3331 \u0111\u1ec3 th\u1ef1c hi\u1ec7n n\u1ed9p thu\u1ebf qua ng\u00e2n h\u00e0ng ho\u1eb7c qu\u1ea7y thu ng\u00e2n s\u00e1ch.<\/li>\n<li aria-level=\"1\">S\u1ed1 thu\u1ebf c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb: Chuy\u1ec3n sang k\u1ef3 sau, ghi nh\u1eadn v\u00e0o TK 1331 \u0111\u1ec3 ti\u1ebfp t\u1ee5c kh\u1ea5u tr\u1eeb khi ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf trong k\u1ef3 m\u1edbi.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">V\u00ed d\u1ee5 minh h\u1ecda: Thu\u1ebf \u0111\u1ea7u ra: 70 tri\u1ec7u, Thu\u1ebf \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb: 90 tri\u1ec7u.<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">S\u1ed1 c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb: 90 \u2013 70 = 20 tri\u1ec7u, ghi TK 1331 chuy\u1ec3n k\u1ef3 sau.<\/li>\n<li aria-level=\"1\">S\u1ed1 ph\u1ea3i n\u1ed9p = 0.<\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\">5. H\u1ea1ch to\u00e1n thu\u1ebf GTGT ph\u1ea3i n\u1ed9p sau quy\u1ebft to\u00e1n<\/h2>\n<h3 style=\"text-align: justify;\">5.1. Truy thu thu\u1ebf sau ki\u1ec3m tra \u2013 thanh tra<\/h3>\n<p style=\"text-align: justify;\">Khi c\u01a1 quan thu\u1ebf thanh tra, x\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p ch\u01b0a k\u00ea khai \u0111\u1ee7 thu\u1ebf, k\u1ebf to\u00e1n ph\u1ea3i ghi nh\u1eadn truy thu thu\u1ebf:<\/p>\n<p style=\"text-align: justify;\">B\u00fat to\u00e1n:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">N\u1ee3 821 \u2013 Chi ph\u00ed thu\u1ebf TNDN (n\u1ebfu \u1ea3nh h\u01b0\u1edfng)<\/li>\n<li aria-level=\"1\">C\u00f3 3331 \u2013 Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">V\u00ed d\u1ee5: Doanh nghi\u1ec7p b\u1ecb truy thu 5 tri\u1ec7u \u0111\u1ed3ng thu\u1ebf GTGT do h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o ch\u01b0a \u0111\u01b0\u1ee3c k\u00ea khai \u0111\u00fang. B\u00fat to\u00e1n ghi: N\u1ee3 821 \/ C\u00f3 3331: 5 tri\u1ec7u \u0111\u1ed3ng.<\/p>\n<h3 style=\"text-align: justify;\">5.2. Ghi gi\u1ea3m thu\u1ebf ph\u1ea3i n\u1ed9p \u2013 \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m sau quy\u1ebft to\u00e1n<\/h3>\n<p style=\"text-align: justify;\">N\u1ebfu sau quy\u1ebft to\u00e1n, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c gi\u1ea3m s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p (v\u00ed d\u1ee5: h\u00f3a \u0111\u01a1n h\u1ee3p l\u1ec7 ch\u01b0a t\u00ednh), k\u1ebf to\u00e1n ghi gi\u1ea3m ngh\u0129a v\u1ee5:<\/p>\n<p style=\"text-align: justify;\">B\u00fat to\u00e1n:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">N\u1ee3 3331 \u2013 Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p<\/li>\n<li aria-level=\"1\">C\u00f3 821 \u2013 Chi ph\u00ed thu\u1ebf TNDN ho\u1eb7c \u0111i\u1ec1u ch\u1ec9nh doanh thu, t\u00f9y t\u00ecnh hu\u1ed1ng<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">L\u1ee3i \u00edch th\u1ef1c t\u1ebf:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">\u0110i\u1ec1u ch\u1ec9nh k\u1ecbp th\u1eddi s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n, \u0111\u1ea3m b\u1ea3o b\u00e1o c\u00e1o t\u00e0i ch\u00ednh minh b\u1ea1ch.<\/li>\n<li aria-level=\"1\">Gi\u1ea3m r\u1ee7i ro ph\u1ea1t h\u00e0nh ch\u00ednh, b\u1ea3o v\u1ec7 quy\u1ec1n l\u1ee3i t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p.<\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\">5.3. V\u00ed d\u1ee5 m\u1ed9t t\u00ecnh hu\u1ed1ng th\u1ef1c t\u1ebf<\/h3>\n<p style=\"text-align: justify;\">T\u00ecnh hu\u1ed1ng: Doanh nghi\u1ec7p k\u00ea khai thu\u1ebf GTGT \u0111\u1ea7u ra l\u00e0 100 tri\u1ec7u, \u0111\u1ea7u v\u00e0o kh\u1ea5u tr\u1eeb 80 tri\u1ec7u \u2192 Thu\u1ebf ph\u1ea3i n\u1ed9p 20 tri\u1ec7u.<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">Sau thanh tra, c\u01a1 quan thu\u1ebf x\u00e1c \u0111\u1ecbnh 10 tri\u1ec7u \u0111\u1ea7u v\u00e0o ch\u01b0a h\u1ee3p l\u1ec7 \u2192 ph\u1ea3i n\u1ed9p th\u00eam 10 tri\u1ec7u.<\/li>\n<li aria-level=\"1\">B\u00fat to\u00e1n truy thu: N\u1ee3 821 \/ C\u00f3 3331: 10 tri\u1ec7u.<\/li>\n<li aria-level=\"1\">Ng\u01b0\u1ee3c l\u1ea1i, n\u1ebfu doanh nghi\u1ec7p b\u1ed5 sung ch\u1ee9ng t\u1eeb h\u1ee3p l\u1ec7 \u2192 \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m: N\u1ee3 3331 \/ C\u00f3 821: 10 tri\u1ec7u.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Vi\u1ec7c h\u1ea1ch to\u00e1n \u0111\u1ea7y \u0111\u1ee7 k\u1ecbp th\u1eddi sau quy\u1ebft to\u00e1n gi\u00fap doanh nghi\u1ec7p t\u1ed1i \u01b0u ngh\u0129a v\u1ee5 thu\u1ebf, tr\u00e1nh ph\u00e1t sinh chi ph\u00ed ngo\u00e0i d\u1ef1 ki\u1ebfn.<\/p>\n<h2 style=\"text-align: justify;\">6. H\u1ea1ch to\u00e1n n\u1ed9p thu\u1ebf GTGT qua ng\u00e2n h\u00e0ng<\/h2>\n<h3 style=\"text-align: justify;\">6.1 Quy tr\u00ecnh n\u1ed9p thu\u1ebf tr\u00ean h\u1ec7 th\u1ed1ng eTax<\/h3>\n<p style=\"text-align: justify;\">Hi\u1ec7n nay, \u0111a s\u1ed1 c\u00e1c doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam th\u1ef1c hi\u1ec7n n\u1ed9p thu\u1ebf GTGT tr\u1ef1c ti\u1ebfp qua c\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed eTax c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf, thay v\u00ec n\u1ed9p tr\u1ef1c ti\u1ebfp t\u1ea1i ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc.<\/p>\n<p style=\"text-align: justify;\">Quy tr\u00ecnh c\u01a1 b\u1ea3n g\u1ed3m:<\/p>\n<ol style=\"text-align: justify;\">\n<li aria-level=\"1\">K\u00ea khai thu\u1ebf GTGT tr\u00ean ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n v\u00e0 xu\u1ea5t t\u1edd khai \u0111\u1ecbnh d\u1ea1ng XML.<\/li>\n<li aria-level=\"1\">\u0110\u0103ng nh\u1eadp h\u1ec7 th\u1ed1ng eTax, t\u1ea3i t\u1edd khai XML l\u00ean h\u1ec7 th\u1ed1ng.<\/li>\n<li aria-level=\"1\">Ch\u1ecdn ph\u01b0\u01a1ng th\u1ee9c n\u1ed9p: chuy\u1ec3n kho\u1ea3n qua ng\u00e2n h\u00e0ng ho\u1eb7c th\u1ebb.<\/li>\n<li aria-level=\"1\">H\u1ec7 th\u1ed1ng x\u00e1c nh\u1eadn s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p, ph\u00e1t h\u00e0nh bi\u00ean lai \u0111i\u1ec7n t\u1eed.<\/li>\n<\/ol>\n<p style=\"text-align: justify;\">Theo b\u00e1o c\u00e1o T\u1ed5ng c\u1ee5c Thu\u1ebf 2023, h\u01a1n 85% c\u00e1c t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p hi\u1ec7n nay th\u1ef1c hi\u1ec7n n\u1ed9p thu\u1ebf GTGT qua ng\u00e2n h\u00e0ng gi\u00fap gi\u1ea3m th\u1eddi gian giao d\u1ecbch, h\u1ea1n ch\u1ebf r\u1ee7i ro sai s\u00f3t khi k\u00ea khai thu\u1ebf.<\/p>\n<h3 style=\"text-align: justify;\">6.2 B\u00fat to\u00e1n chi ti\u1ebft k\u00e8m v\u00ed d\u1ee5<\/h3>\n<p style=\"text-align: justify;\">Khi th\u1ef1c hi\u1ec7n n\u1ed9p thu\u1ebf GTGT qua ng\u00e2n h\u00e0ng, k\u1ebf to\u00e1n ghi nh\u1eadn b\u00fat to\u00e1n:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">N\u1ee3 3331 \u2013 Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p<\/li>\n<li aria-level=\"1\">C\u00f3 112 \u2013 Ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">B\u00fat to\u00e1n n\u00e0y th\u1ec3 hi\u1ec7n vi\u1ec7c gi\u1ea3m ngh\u0129a v\u1ee5 thu\u1ebf tr\u00ean s\u1ed5 k\u1ebf to\u00e1n sau khi ti\u1ec1n \u0111\u00e3 th\u1ef1c t\u1ebf chuy\u1ec3n v\u00e0o ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc.<\/p>\n<p style=\"text-align: justify;\">V\u00ed d\u1ee5 minh h\u1ecda<\/p>\n<p style=\"text-align: justify;\">Doanh nghi\u1ec7p c\u00f3 s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p trong k\u1ef3 l\u00e0 50 tri\u1ec7u \u0111\u1ed3ng. Sau khi k\u00ea khai x\u00e1c nh\u1eadn s\u1ed1 thu\u1ebf, k\u1ebf to\u00e1n th\u1ef1c hi\u1ec7n chuy\u1ec3n kho\u1ea3n qua ng\u00e2n h\u00e0ng. B\u00fat to\u00e1n ghi nh\u1eadn:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">N\u1ee3 3331: 50.000.000<\/li>\n<li aria-level=\"1\">C\u00f3 112: 50.000.000<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">L\u1ee3i \u00edch th\u1ef1c t\u1ebf:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">\u0110\u1ea3m b\u1ea3o s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n kh\u1edbp v\u1edbi th\u1ef1c t\u1ebf n\u1ed9p thu\u1ebf, tr\u00e1nh sai s\u00f3t khi quy\u1ebft to\u00e1n cu\u1ed1i n\u0103m.<\/li>\n<li aria-level=\"1\">Gi\u00fap doanh nghi\u1ec7p theo d\u00f5i ngh\u0129a v\u1ee5 thu\u1ebf \u0111\u00e3 ho\u00e0n t\u1ea5t, minh b\u1ea1ch d\u00f2ng ti\u1ec1n gi\u1ea3m r\u1ee7i ro ph\u1ea1t ch\u1eadm n\u1ed9p.<\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\">7. H\u1ea1ch to\u00e1n n\u1ed9p thu\u1ebf GTGT b\u1eb1ng b\u00f9 tr\u1eeb, ho\u00e0n thu\u1ebf<\/h2>\n<h3 style=\"text-align: justify;\">7.1 B\u00f9 tr\u1eeb v\u1edbi kho\u1ea3n thu\u1ebf kh\u00e1c<\/h3>\n<p style=\"text-align: justify;\">Trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p, doanh nghi\u1ec7p c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng s\u1ed1 thu\u1ebf GTGT c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb t\u1eeb k\u1ef3 tr\u01b0\u1edbc \u0111\u1ec3 b\u00f9 tr\u1eeb v\u1edbi s\u1ed1 thu\u1ebf ph\u00e1t sinh ph\u1ea3i n\u1ed9p k\u1ef3 hi\u1ec7n t\u1ea1i.<\/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 3331 \u2013 Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p<\/li>\n<li aria-level=\"1\">C\u00f3 3331 \u2013 Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb k\u1ef3 tr\u01b0\u1edbc<\/li>\n<\/ul>\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 GTGT ph\u1ea3i n\u1ed9p k\u1ef3 n\u00e0y: 40 tri\u1ec7u \u0111\u1ed3ng<\/li>\n<li aria-level=\"1\">S\u1ed1 thu\u1ebf \u0111\u1ea7u v\u00e0o c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb: 15 tri\u1ec7u \u0111\u1ed3ng<\/li>\n<li aria-level=\"1\">Th\u1ef1c hi\u1ec7n b\u00f9 tr\u1eeb: 40 \u2013 15 = 25 tri\u1ec7u \u0111\u1ed3ng ph\u1ea3i n\u1ed9p ng\u00e2n s\u00e1ch.<\/li>\n<li aria-level=\"1\">B\u00fat to\u00e1n h\u1ea1ch to\u00e1n:\n<ul>\n<li aria-level=\"2\">N\u1ee3 3331: 40.000.000<\/li>\n<li aria-level=\"2\">C\u00f3 3331: 15.000.000<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\">7.2 H\u1ea1ch to\u00e1n ho\u00e0n thu\u1ebf khi c\u00f3 quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u01a1 quan thu\u1ebf<\/h3>\n<p style=\"text-align: justify;\">Khi doanh nghi\u1ec7p \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf ho\u00e0n thu\u1ebf GTGT (v\u00ed d\u1ee5 xu\u1ea5t kh\u1ea9u ho\u1eb7c \u0111\u01b0\u1ee3c ho\u00e0n s\u1ed1 d\u01b0 thu\u1ebf \u0111\u1ea7u v\u00e0o), k\u1ebf to\u00e1n ghi nh\u1eadn:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">N\u1ee3 112 \u2013 Ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng (nh\u1eadn ti\u1ec1n ho\u00e0n)<\/li>\n<li aria-level=\"1\">C\u00f3 3331 \u2013 Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p ho\u1eb7c C\u00f3 3338 \u2013 Thu\u1ebf GTGT \u0111\u01b0\u1ee3c ho\u00e0n t\u00f9y ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">V\u00ed d\u1ee5 minh h\u1ecda: Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT 30 tri\u1ec7u \u0111\u1ed3ng. B\u00fat to\u00e1n ghi:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">N\u1ee3 112: 30.000.000<\/li>\n<li aria-level=\"1\">C\u00f3 3338: 30.000.000<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">L\u1ee3i \u00edch th\u1ef1c t\u1ebf:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">Gi\u00fap doanh nghi\u1ec7p t\u1ed1i \u01b0u d\u00f2ng ti\u1ec1n, t\u1eadn d\u1ee5ng s\u1ed1 thu\u1ebf GTGT \u0111\u00e3 n\u1ed9p \u0111\u1ec3 ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/li>\n<li aria-level=\"1\">T\u0103ng minh b\u1ea1ch s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n, gi\u1ea3m r\u1ee7i ro sai s\u00f3t khi quy\u1ebft to\u00e1n v\u00e0 \u0111\u1ed1i chi\u1ebfu v\u1edbi c\u01a1 quan thu\u1ebf.<\/li>\n<li aria-level=\"1\">\u0110\u1eb7c bi\u1ec7t h\u1eefu \u00edch v\u1edbi c\u00e1c doanh nghi\u1ec7p xu\u1ea5t kh\u1ea9u, n\u01a1i s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o th\u01b0\u1eddng cao h\u01a1n \u0111\u1ea7u ra d\u1ec5 \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf.<\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\">8. Sai s\u00f3t th\u01b0\u1eddng g\u1eb7p khi h\u1ea1ch to\u00e1n thu\u1ebf GTGT<\/h2>\n<p style=\"text-align: justify;\">Trong qu\u00e1 tr\u00ecnh h\u1ea1ch to\u00e1n n\u1ed9p thu\u1ebf GTGT, nhi\u1ec1u doanh nghi\u1ec7p th\u01b0\u1eddng g\u1eb7p m\u1ed9t s\u1ed1 sai s\u00f3t ph\u1ed5 bi\u1ebfn. Vi\u1ec7c nh\u1eadn di\u1ec7n \u0111\u1ec3 ph\u00f2ng tr\u00e1nh c\u00e1c sai s\u00f3t n\u00e0y gi\u00fap gi\u1ea3m r\u1ee7i ro ph\u1ea1t h\u00e0nh ch\u00ednh, t\u1ed1i \u01b0u d\u00f2ng ti\u1ec1n \u0111\u1ea3m b\u1ea3o minh b\u1ea1ch s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n.<\/p>\n<h3 style=\"text-align: justify;\">8.1. H\u1ea1ch to\u00e1n thi\u1ebfu ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf<\/h3>\n<p style=\"text-align: justify;\">M\u1ed9t trong nh\u1eefng sai s\u00f3t ph\u1ed5 bi\u1ebfn l\u00e0 doanh nghi\u1ec7p ghi nh\u1eadn s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p nh\u01b0ng thi\u1ebfu ch\u1ee9ng t\u1eeb thanh to\u00e1n ho\u1eb7c bi\u00ean lai n\u1ed9p thu\u1ebf.<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">V\u00ed d\u1ee5: Doanh nghi\u1ec7p k\u00ea khai s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p 50 tri\u1ec7u \u0111\u1ed3ng nh\u01b0ng qu\u00ean ghi b\u00fat to\u00e1n N\u1ee3 3331 \/ C\u00f3 112 khi chuy\u1ec3n kho\u1ea3n n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch.<\/li>\n<li aria-level=\"1\">H\u1eadu qu\u1ea3: S\u1ed1 d\u01b0 tr\u00ean s\u1ed5 k\u1ebf to\u00e1n kh\u00f4ng kh\u1edbp v\u1edbi bi\u00ean lai ng\u00e2n h\u00e0ng v\u00e0 b\u00e1o c\u00e1o tr\u00ean h\u1ec7 th\u1ed1ng eTax, d\u1eabn \u0111\u1ebfn r\u1ee7i ro b\u1ecb thanh tra, truy thu ho\u1eb7c ph\u1ea1t ch\u1eadm n\u1ed9p.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Gi\u1ea3i ph\u00e1p th\u1ef1c t\u1ebf:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">L\u01b0u gi\u1eef \u0111\u1ea7y \u0111\u1ee7 bi\u00ean lai \u0111i\u1ec7n t\u1eed, h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb li\u00ean quan.<\/li>\n<li aria-level=\"1\">\u0110\u1ed1i chi\u1ebfu s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n v\u1edbi bi\u00ean lai v\u00e0 h\u1ec7 th\u1ed1ng ETAX tr\u01b0\u1edbc khi quy\u1ebft to\u00e1n.<\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\">8.2. Kh\u00f4ng h\u1ea1ch to\u00e1n ch\u00eanh l\u1ec7ch k\u1ef3 tr\u01b0\u1edbc<\/h3>\n<p style=\"text-align: justify;\">Khi c\u00f3 s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o ho\u1eb7c \u0111\u1ea7u ra c\u00f2n l\u1ea1i t\u1eeb k\u1ef3 tr\u01b0\u1edbc, nhi\u1ec1u doanh nghi\u1ec7p th\u01b0\u1eddng qu\u00ean h\u1ea1ch to\u00e1n s\u1ed1 ch\u00eanh l\u1ec7ch n\u00e0y v\u00e0o k\u1ef3 hi\u1ec7n t\u1ea1i.<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">V\u00ed d\u1ee5: Thu\u1ebf \u0111\u1ea7u v\u00e0o kh\u1ea5u tr\u1eeb k\u1ef3 tr\u01b0\u1edbc c\u00f2n d\u01b0 20 tri\u1ec7u nh\u01b0ng kh\u00f4ng nh\u1eadp v\u00e0o TK 1331 \u0111\u1ec3 b\u00f9 tr\u1eeb k\u1ef3 n\u00e0y, d\u1eabn \u0111\u1ebfn k\u00ea khai sai s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p.<\/li>\n<li aria-level=\"1\">Theo kh\u1ea3o s\u00e1t T\u1ed5ng c\u1ee5c Thu\u1ebf 2023, kho\u1ea3ng 22% doanh nghi\u1ec7p b\u1ecb \u0111i\u1ec1u ch\u1ec9nh thu\u1ebf do l\u1ed7i n\u00e0y trong c\u00e1c k\u1ef3 quy\u1ebft to\u00e1n thu\u1ebf GTGT.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Gi\u1ea3i ph\u00e1p th\u1ef1c t\u1ebf:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">Th\u01b0\u1eddng xuy\u00ean r\u00e0 so\u00e1t s\u1ed1 d\u01b0 TK 1331, TK 3331 cu\u1ed1i k\u1ef3 v\u00e0 nh\u1eadp \u0111\u00fang s\u1ed1 d\u01b0 sang k\u1ef3 k\u1ebf ti\u1ebfp.<\/li>\n<li aria-level=\"1\">S\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n c\u00f3 c\u1ea3nh b\u00e1o s\u1ed1 d\u01b0 thu\u1ebf GTGT \u0111\u1ec3 gi\u1ea3m r\u1ee7i ro sai s\u00f3t.<\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\">8.3. Kh\u00f4ng \u0111\u1ed1i chi\u1ebfu tr\u00ean ETAX<\/h3>\n<p style=\"text-align: justify;\">M\u1ed9t sai s\u00f3t kh\u00e1c l\u00e0 kh\u00f4ng \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n v\u1edbi h\u1ec7 th\u1ed1ng k\u00ea khai thu\u1ebf ETAX tr\u01b0\u1edbc khi n\u1ed9p thu\u1ebf.<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">V\u00ed d\u1ee5: Doanh nghi\u1ec7p k\u00ea khai thu\u1ebf GTGT ph\u1ea3i n\u1ed9p 50 tri\u1ec7u \u0111\u1ed3ng tr\u00ean ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n nh\u01b0ng h\u1ec7 th\u1ed1ng ETAX hi\u1ec3n th\u1ecb 52 tri\u1ec7u \u0111\u1ed3ng do m\u1ed9t h\u00f3a \u0111\u01a1n ch\u01b0a \u0111\u01b0\u1ee3c nh\u1eadp.<\/li>\n<li aria-level=\"1\">H\u1eadu qu\u1ea3: Khi c\u01a1 quan thu\u1ebf ki\u1ec3m tra, doanh nghi\u1ec7p c\u00f3 th\u1ec3 b\u1ecb ph\u1ea1t ch\u1eadm n\u1ed9p ho\u1eb7c truy thu thu\u1ebf.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Gi\u1ea3i ph\u00e1p th\u1ef1c t\u1ebf:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">Tr\u01b0\u1edbc khi n\u1ed9p thu\u1ebf, \u0111\u1ed1i chi\u1ebfu to\u00e0n b\u1ed9 s\u1ed1 li\u1ec7u TK 1331, 3331, h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o, \u0111\u1ea7u ra v\u1edbi b\u00e1o c\u00e1o tr\u00ean ETAX.<\/li>\n<li aria-level=\"1\">C\u1eadp nh\u1eadt k\u1ecbp th\u1eddi c\u00e1c \u0111i\u1ec1u ch\u1ec9nh ph\u00e1t sinh v\u00e0 ghi b\u00fat to\u00e1n b\u1ed5 sung n\u1ebfu c\u1ea7n.<\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\">Gi\u1ea3i ph\u00e1p Accnet ERP k\u1ebf to\u00e1n to\u00e0n di\u1ec7n cho doanh nghi\u1ec7p<\/h2>\n<p style=\"text-align: justify;\">Accnet ERP l\u00e0 <a href=\"https:\/\/lacviet.vn\/phan-mem-ke-toan\/\">ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n<\/a> \u0111\u01b0\u1ee3c thi\u1ebft k\u1ebf nh\u1eb1m h\u1ed7 tr\u1ee3 c\u00e1c t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p \u0111ang t\u00ecm ki\u1ebfm gi\u1ea3i ph\u00e1p t\u1ef1 \u0111\u1ed9ng h\u00f3a quy tr\u00ecnh h\u1ea1ch to\u00e1n, qu\u1ea3n l\u00fd thu chi, k\u00ea khai thu\u1ebf GTGT m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c minh b\u1ea1ch.<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">V\u1edbi giao di\u1ec7n th\u00e2n thi\u1ec7n, Accnet ERP gi\u00fap k\u1ebf to\u00e1n vi\u00ean d\u1ec5 d\u00e0ng nh\u1eadp li\u1ec7u, theo d\u00f5i s\u1ed1 d\u01b0 c\u00e1c t\u00e0i kho\u1ea3n, k\u1ebft chuy\u1ec3n thu\u1ebf GTGT c\u0169ng nh\u01b0 \u0111\u1ed1i chi\u1ebfu d\u1eef li\u1ec7u v\u1edbi ng\u00e2n h\u00e0ng v\u00e0 h\u1ec7 th\u1ed1ng eTax.<\/li>\n<li aria-level=\"1\">\u0110i\u1ec3m m\u1ea1nh c\u1ee7a Accnet ERP kh\u00f4ng ch\u1ec9 n\u1eb1m \u1edf vi\u1ec7c t\u1ef1 \u0111\u1ed9ng h\u00f3a c\u00e1c nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n ph\u1ee9c t\u1ea1p, m\u00e0 c\u00f2n gi\u00fap doanh nghi\u1ec7p t\u1ed1i \u01b0u d\u00f2ng ti\u1ec1n, gi\u1ea3m r\u1ee7i ro sai s\u00f3t \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt.<\/li>\n<li aria-level=\"1\">V\u00ed d\u1ee5, khi h\u1ea1ch to\u00e1n n\u1ed9p thu\u1ebf GTGT, ph\u1ea7n m\u1ec1m s\u1ebd t\u1ef1 \u0111\u1ed9ng k\u1ebft chuy\u1ec3n thu\u1ebf \u0111\u1ea7u ra \u2013 \u0111\u1ea7u v\u00e0o, nh\u1eafc nh\u1edf h\u1ea1n n\u1ed9p, t\u1ea1o c\u00e1c b\u00fat to\u00e1n chu\u1ea9n x\u00e1c gi\u00fap gi\u1ea3m th\u1eddi gian thao t\u00e1c th\u1ee7 c\u00f4ng, t\u0103ng \u0111\u1ed9 tin c\u1eady c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/li>\n<li aria-level=\"1\">Nh\u1edd kh\u1ea3 n\u0103ng linh ho\u1ea1t trong vi\u1ec7c t\u00f9y ch\u1ec9nh theo lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p, Accnet ERP tr\u1edf th\u00e0nh c\u00f4ng c\u1ee5 h\u1eefu \u00edch cho c\u1ea3 doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf l\u1eabn c\u00e1c t\u1eadp \u0111o\u00e0n l\u1edbn gi\u00fap k\u1ebf to\u00e1n vi\u00ean t\u1eadp trung v\u00e0o ph\u00e2n t\u00edch s\u1ed1 li\u1ec7u ra quy\u1ebft \u0111\u1ecbnh kinh doanh, thay v\u00ec t\u1ed1n nhi\u1ec1u th\u1eddi gian cho vi\u1ec7c nh\u1eadp li\u1ec7u, ki\u1ec3m tra 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=\"91bb3f58ed8ade56b3ed502683fd730f\">\n<form enctype=\"multipart\/form-data\" method=\"post\" class=\"frm-show-form \" id=\"form_pm-ke-toan\" data-token=\"91bb3f58ed8ade56b3ed502683fd730f\">\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=\"9fb32ba933\" \/><input type=\"hidden\" name=\"_wp_http_referer\" value=\"\/en\/wp-json\/wp\/v2\/posts\/48585\" \/><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_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;\">Nh\u1eadn demo mi\u1ec5n ph\u00ed ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n L\u1ea1c Vi\u1ec7t \u0111\u1ec3 s\u1ed1 h\u00f3a chuy\u1ec3n \u0111\u1ed5i quy tr\u00ecnh nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n trong doanh nghi\u1ec7p.<\/p>\n<p style=\"text-align: justify;\">T\u00f3m l\u1ea1i, h\u1ea1ch to\u00e1n n\u1ed9p thu\u1ebf GTGT l\u00e0 nghi\u1ec7p v\u1ee5 thi\u1ebft y\u1ebfu \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o doanh nghi\u1ec7p tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt, qu\u1ea3n l\u00fd d\u00f2ng ti\u1ec1n hi\u1ec7u qu\u1ea3 v\u00e0 t\u1ed1i \u01b0u ngh\u0129a v\u1ee5 thu\u1ebf. Vi\u1ec7c ghi nh\u1eadn \u0111\u1ea7y \u0111\u1ee7 c\u00e1c b\u00fat to\u00e1n t\u1eeb thu\u1ebf \u0111\u1ea7u ra, thu\u1ebf \u0111\u1ea7u v\u00e0o, n\u1ed9p thu\u1ebf qua ng\u00e2n h\u00e0ng \u0111\u1ebfn x\u1eed l\u00fd sau quy\u1ebft to\u00e1n kh\u00f4ng ch\u1ec9 gi\u00fap k\u1ebf to\u00e1n vi\u00ean l\u00e0m vi\u1ec7c ch\u00ednh x\u00e1c m\u00e0 c\u00f2n t\u0103ng t\u00ednh minh b\u1ea1ch trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. Hy v\u1ecdng nh\u1eefng th\u00f4ng tin \u0111\u01b0\u1ee3c cung c\u1ea5p t\u1eeb L\u1ea1c Vi\u1ec7t gi\u00fap c\u00e1c k\u1ebf to\u00e1n vi\u00ean trong c\u00e1c nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n trong doanh nghi\u1ec7p.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>H\u1ea1ch to\u00e1n n\u1ed9p thu\u1ebf GTGT theo Th\u00f4ng t\u01b0 99 l\u00e0 qu\u00e1 tr\u00ecnh ghi nh\u1eadn ngh\u0129a v\u1ee5 thu\u1ebf ph\u00e1t sinh t\u1eeb ch\u00eanh l\u1ec7ch gi\u1eefa thu\u1ebf GTGT \u0111\u1ea7u ra (TK 3331) v\u00e0 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (TK 133). Cu\u1ed1i k\u1ef3, k\u1ebf to\u00e1n th\u1ef1c hi\u1ec7n b\u00fat to\u00e1n k\u1ebft chuy\u1ec3n N\u1ee3 TK 3331 \/ C\u00f3 TK [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":48607,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[152],"tags":[123],"class_list":["post-48585","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-thue-gtgt","tag-hach-toan-thue"],"_links":{"self":[{"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/posts\/48585","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=48585"}],"version-history":[{"count":6,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/posts\/48585\/revisions"}],"predecessor-version":[{"id":53534,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/posts\/48585\/revisions\/53534"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/media\/48607"}],"wp:attachment":[{"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/media?parent=48585"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/categories?post=48585"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/tags?post=48585"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}