{"id":49236,"date":"2026-08-19T10:39:45","date_gmt":"2026-08-19T03:39:45","guid":{"rendered":"https:\/\/lacviet.vn\/?p=49236"},"modified":"2026-08-19T13:44:52","modified_gmt":"2026-08-19T06:44:52","slug":"hach-toan-mua-hang-nhap-khau","status":"publish","type":"post","link":"https:\/\/lacviet.vn\/en\/hach-toan-mua-hang-nhap-khau\/","title":{"rendered":"C\u00e1ch h\u1ea1ch to\u00e1n mua h\u00e0ng nh\u1eadp kh\u1ea9u theo chu\u1ea9n TT 99\/2025\/TT-BTC chi ti\u1ebft"},"content":{"rendered":"<p style=\"text-align: justify;\"><strong>H\u1ea1ch to\u00e1n mua h\u00e0ng nh\u1eadp kh\u1ea9u<\/strong> theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC c\u1ea7n x\u00e1c \u0111\u1ecbnh \u0111\u1ed3ng th\u1eddi gi\u00e1 tr\u1ecb h\u00e0ng mua, t\u1ef7 gi\u00e1 giao d\u1ecbch, thu\u1ebf nh\u1eadp kh\u1ea9u, thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u v\u00e0 c\u00e1c chi ph\u00ed tr\u1ef1c ti\u1ebfp li\u00ean quan \u0111\u1ebfn qu\u00e1 tr\u00ecnh \u0111\u01b0a h\u00e0ng v\u1ec1 doanh nghi\u1ec7p. Khi nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a, gi\u00e1 tr\u1ecb h\u00e0ng th\u01b0\u1eddng \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o TK 156; thu\u1ebf nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh qua TK 3333; thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb ghi nh\u1eadn v\u00e0o TK 133 v\u00e0 \u0111\u1ed1i \u1ee9ng TK 33312. Tr\u01b0\u1eddng h\u1ee3p thu\u1ebf GTGT kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb th\u00ec kho\u1ea3n thu\u1ebf n\u00e0y \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a.<\/p>\n<p style=\"text-align: justify;\">Tuy nhi\u00ean, nhi\u1ec1u doanh nghi\u1ec7p, \u0111\u1eb7c bi\u1ec7t l\u00e0 nh\u1eefng \u0111\u01a1n v\u1ecb m\u1edbi b\u1eaft \u0111\u1ea7u nh\u1eadp kh\u1ea9u, th\u01b0\u1eddng g\u1eb7p kh\u00f3 kh\u0103n trong vi\u1ec7c \u0111\u1ecbnh kho\u1ea3n, ghi nh\u1eadn chi ph\u00ed v\u00e0 thu\u1ebf \u0111\u00fang k\u1ef3. H\u1ea1ch to\u00e1n sai ho\u1eb7c thi\u1ebfu s\u00f3t c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn gi\u00e1 v\u1ed1n b\u1ecb t\u00ednh kh\u00f4ng ch\u00ednh x\u00e1c, chi ph\u00ed b\u1ecb ph\u00e1t sinh sai, t\u1eeb \u0111\u00f3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u0169ng nh\u01b0 t\u0103ng r\u1ee7i ro khi quy\u1ebft to\u00e1n ho\u1eb7c ki\u1ec3m to\u00e1n thu\u1ebf.<\/p>\n<p style=\"text-align: justify;\">C\u00f9ng <a href=\"https:\/\/lacviet.vn\/\">L\u1ea1c Vi\u1ec7t<\/a> t\u00ecm hi\u1ec3u chi ti\u1ebft v\u1ec1 c\u00e1c b\u01b0\u1edbc ghi nh\u1eadn thu\u1ebf nh\u1eadp kh\u1ea9u, nguy\u00ean t\u1eafc, c\u00e1ch t\u00ednh c\u0169ng nh\u01b0 l\u01b0u \u00fd quan tr\u1ecdng, gi\u00fap doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n nghi\u1ec7p v\u1ee5 ch\u00ednh x\u00e1c v\u00e0 hi\u1ec7u qu\u1ea3.<\/p>\n<h2 style=\"text-align: justify;\">1. T\u1ed5ng quan v\u1ec1 h\u1ea1ch to\u00e1n mua h\u00e0ng nh\u1eadp kh\u1ea9u l\u00e0 g\u00ec?<\/h2>\n<h3>1.1 H\u1ea1ch to\u00e1n mua h\u00e0ng nh\u1eadp kh\u1ea9u l\u00e0 g\u00ec?<\/h3>\n<blockquote><p>H\u1ea1ch to\u00e1n mua h\u00e0ng nh\u1eadp kh\u1ea9u l\u00e0 quy tr\u00ecnh ghi nh\u1eadn ph\u1ea3n \u00e1nh \u0111\u1ea7y \u0111\u1ee7 gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u, c\u00e1c chi ph\u00ed li\u00ean quan \u0111\u1ebfn c\u00e1c kho\u1ea3n thu\u1ebf tr\u00ean s\u1ed5 k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p. Khi th\u1ef1c hi\u1ec7n h\u1ea1ch to\u00e1n, m\u1ee5c ti\u00eau kh\u00f4ng ch\u1ec9 l\u00e0 x\u00e1c \u0111\u1ecbnh gi\u00e1 v\u1ed1n th\u1ef1c t\u1ebf c\u1ee7a h\u00e0ng h\u00f3a m\u00e0 c\u00f2n gi\u00fap doanh nghi\u1ec7p qu\u1ea3n l\u00fd d\u00f2ng ti\u1ec1n, n\u1ee3 ph\u1ea3i tr\u1ea3 v\u00e0 tu\u00e2n th\u1ee7 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf v\u00e0 h\u1ea3i quan.<\/p><\/blockquote>\n<p style=\"text-align: justify;\">Vai tr\u00f2 th\u1ef1c t\u1ebf c\u1ee7a ghi nh\u1eadn nghi\u1ec7p v\u1ee5 mua h\u00e0ng nh\u1eadp kh\u1ea9u:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">Ph\u1ea3n \u00e1nh ch\u00ednh x\u00e1c gi\u00e1 tr\u1ecb h\u00e0ng nh\u1eadp kh\u1ea9u tr\u00ean s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n: Bao g\u1ed3m gi\u00e1 h\u00e0ng, v\u1eadn chuy\u1ec3n, b\u1ea3o hi\u1ec3m v\u00e0 thu\u1ebf. Nh\u1edd \u0111\u00f3, doanh nghi\u1ec7p tr\u00e1nh ghi nh\u1eadn thi\u1ebfu ho\u1eb7c th\u1eeba, \u0111\u1ea3m b\u1ea3o b\u00e1o c\u00e1o t\u00e0i ch\u00ednh quy\u1ebft to\u00e1n thu\u1ebf ch\u00ednh x\u00e1c.<\/li>\n<li aria-level=\"1\">L\u00e0 c\u0103n c\u1ee9 \u0111\u1ec3 t\u00ednh gi\u00e1 v\u1ed1n &#8211; chi ph\u00ed &#8211; l\u1ee3i nhu\u1eadn: X\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c gi\u00e1 nh\u1eadp kho gi\u00fap doanh nghi\u1ec7p t\u00ednh gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n, chi ph\u00ed s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n nh\u1eadp kh\u1ea9u \u0111\u01b0a ra quy\u1ebft \u0111\u1ecbnh v\u1ec1 \u0111\u1ecbnh gi\u00e1, l\u1ee3i nhu\u1eadn d\u1ef1 ki\u1ebfn c\u0169ng nh\u01b0 chi\u1ebfn l\u01b0\u1ee3c kinh doanh.<\/li>\n<li aria-level=\"1\">H\u1ed7 tr\u1ee3 ki\u1ec3m so\u00e1t d\u00f2ng ti\u1ec1n &amp; qu\u1ea3n l\u00fd n\u1ee3 ph\u1ea3i tr\u1ea3 nh\u00e0 cung c\u1ea5p n\u01b0\u1edbc ngo\u00e0i: Ghi nh\u1eadn \u0111\u1ea7y \u0111\u1ee7 thanh to\u00e1n v\u00e0 chi ph\u00ed gi\u00fap doanh nghi\u1ec7p ki\u1ec3m so\u00e1t n\u1ee3 ph\u1ea3i tr\u1ea3 nh\u00e0 cung c\u1ea5p, tr\u00e1nh tr\u1ec5 h\u1ea1n. \u0110\u1ed3ng th\u1eddi, h\u1ed7 tr\u1ee3 d\u1ef1 b\u00e1o nhu c\u1ea7u v\u1ed1n cho c\u00e1c l\u00f4 h\u00e0ng ti\u1ebfp theo.<\/li>\n<li aria-level=\"1\">\u0110\u1ea3m b\u1ea3o k\u00ea khai thu\u1ebf \u0111\u00fang k\u1ef3 &amp; \u0111\u1ea7y \u0111\u1ee7: H\u1ea1ch to\u00e1n c\u00e1c lo\u1ea1i thu\u1ebf nh\u01b0 thu\u1ebf nh\u1eadp kh\u1ea9u, thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t (n\u1ebfu c\u00f3) c\u0169ng nh\u01b0 h\u1ea1ch to\u00e1n thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u theo t\u1edd khai h\u1ea3i quan gi\u00fap doanh nghi\u1ec7p k\u00ea khai thu\u1ebf ch\u00ednh x\u00e1c, tr\u00e1nh sai s\u00f3t v\u00e0 r\u1ee7i ro b\u1ecb truy thu.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">C\u00e1c t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p \u0111ang t\u00ecm hi\u1ec3u th\u00f4ng tin v\u1ec1 c\u00e1ch h\u1ea1ch to\u00e1n h\u00e0ng nh\u1eadp kh\u1ea9u gi\u00fap chu\u1ea9n h\u00f3a nghi\u1ec7p v\u1ee5, gi\u1ea3m sai s\u00f3t khi t\u1ed5ng h\u1ee3p chi ph\u00ed v\u00e0 thu\u1ebf, \u0111\u1ed3ng th\u1eddi d\u1ec5 d\u00e0ng ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu v\u1edbi t\u1edd khai h\u1ea3i quan.<\/p>\n<h3 style=\"text-align: justify;\">1.2 C\u00e1c t\u00e0i kho\u1ea3n th\u01b0\u1eddng s\u1eed d\u1ee5ng khi h\u1ea1ch to\u00e1n h\u00e0ng nh\u1eadp kh\u1ea9u theo Th\u00f4ng t\u01b0 99<\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a \u0111\u1ec3 b\u00e1n, <\/span><b>TK 156 \u2013 H\u00e0ng h\u00f3a<\/b><span style=\"font-weight: 400;\"> l\u00e0 t\u00e0i kho\u1ea3n tr\u1ecdng t\u00e2m \u0111\u1ec3 ph\u1ea3n \u00e1nh gi\u00e1 g\u1ed1c h\u00e0ng nh\u1eadp kho. Th\u00f4ng t\u01b0 99 quy \u0111\u1ecbnh gi\u00e1 g\u1ed1c h\u00e0ng h\u00f3a mua v\u00e0o \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh tr\u00ean TK 156 v\u00e0 doanh nghi\u1ec7p c\u00f3 th\u1ec3 m\u1edf c\u00e1c t\u00e0i kho\u1ea3n chi ti\u1ebft ph\u00f9 h\u1ee3p v\u1edbi \u0111\u1eb7c \u0111i\u1ec3m kinh doanh, y\u00eau c\u1ea7u qu\u1ea3n l\u00fd.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u00f9y t\u1eebng nghi\u1ec7p v\u1ee5, k\u1ebf to\u00e1n c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng c\u00e1c t\u00e0i kho\u1ea3n sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>TK 151 \u2013 H\u00e0ng mua \u0111ang \u0111i \u0111\u01b0\u1eddng:<\/b><span style=\"font-weight: 400;\"> s\u1eed d\u1ee5ng khi doanh nghi\u1ec7p \u0111\u00e3 nh\u1eadn \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n nh\u01b0ng \u0111\u1ebfn cu\u1ed1i k\u1ef3 h\u00e0ng ch\u01b0a v\u1ec1 nh\u1eadp kho. Khi h\u00e0ng v\u1ec1, gi\u00e1 tr\u1ecb \u0111\u01b0\u1ee3c chuy\u1ec3n t\u1eeb TK 151 sang TK 156.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>TK 152 \u2013 Nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u:<\/b><span style=\"font-weight: 400;\"> s\u1eed d\u1ee5ng n\u1ebfu h\u00e0ng nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c mua v\u1ec1 nh\u1eb1m ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t thay v\u00ec m\u1ee5c \u0111\u00edch b\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>TK 156 \u2013 H\u00e0ng h\u00f3a:<\/b><span style=\"font-weight: 400;\"> ph\u1ea3n \u00e1nh gi\u00e1 g\u1ed1c c\u1ee7a h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u \u0111\u1ec3 b\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>TK 331 \u2013 Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n:<\/b><span style=\"font-weight: 400;\"> ph\u1ea3n \u00e1nh c\u00f4ng n\u1ee3 v\u1edbi nh\u00e0 cung c\u1ea5p n\u01b0\u1edbc ngo\u00e0i.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>TK 133 \u2013 Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb:<\/b><span style=\"font-weight: 400;\"> s\u1eed d\u1ee5ng khi thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng nh\u1eadp kh\u1ea9u \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>TK 33312 \u2013 Thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u:<\/b><span style=\"font-weight: 400;\"> ph\u1ea3n \u00e1nh ngh\u0129a v\u1ee5 thu\u1ebf GTGT ph\u00e1t sinh t\u1ea1i kh\u00e2u nh\u1eadp kh\u1ea9u.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>TK 3333 \u2013 Thu\u1ebf xu\u1ea5t, nh\u1eadp kh\u1ea9u:<\/b><span style=\"font-weight: 400;\"> ph\u1ea3n \u00e1nh thu\u1ebf nh\u1eadp kh\u1ea9u ph\u1ea3i n\u1ed9p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>TK 3332 \u2013 Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t:<\/b><span style=\"font-weight: 400;\"> s\u1eed d\u1ee5ng n\u1ebfu h\u00e0ng nh\u1eadp kh\u1ea9u thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf TT\u0110B.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>TK 33381 \u2013 Thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng:<\/b><span style=\"font-weight: 400;\"> s\u1eed d\u1ee5ng n\u1ebfu h\u00e0ng nh\u1eadp kh\u1ea9u thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu kho\u1ea3n thu\u1ebf n\u00e0y.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>TK 111, 112, 141:<\/b><span style=\"font-weight: 400;\"> s\u1eed d\u1ee5ng t\u00f9y ph\u01b0\u01a1ng th\u1ee9c thanh to\u00e1n ho\u1eb7c t\u1ea1m \u1ee9ng.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e1ng ch\u00fa \u00fd, TT99 h\u01b0\u1edbng d\u1eabn ri\u00eang nghi\u1ec7p v\u1ee5 nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a: khi nh\u1eadp kh\u1ea9u, k\u1ebf to\u00e1n ghi nh\u1eadn gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a v\u00e0 \u0111\u1ed3ng th\u1eddi ph\u1ea3n \u00e1nh c\u00f4ng n\u1ee3, thu\u1ebf GTGT kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, thu\u1ebf TT\u0110B, thu\u1ebf nh\u1eadp kh\u1ea9u v\u00e0 thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng n\u1ebfu ph\u00e1t sinh. N\u1ebfu thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb th\u00ec kho\u1ea3n thu\u1ebf n\u00e0y \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh v\u00e0o <\/span><b>TK 133<\/b><span style=\"font-weight: 400;\"> thay v\u00ec t\u00ednh v\u00e0o gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a<\/span><\/p>\n<h2 style=\"text-align: justify;\">2. Nguy\u00ean t\u1eafc &amp; ph\u01b0\u01a1ng ph\u00e1p h\u1ea1ch to\u00e1n mua h\u00e0ng nh\u1eadp kh\u1ea9u<\/h2>\n<p style=\"text-align: justify;\">Khi th\u1ef1c hi\u1ec7n h\u1ea1ch to\u00e1n mua h\u00e0ng nh\u1eadp kh\u1ea9u theo Th\u00f4ng t\u01b0 99, vi\u1ec7c tu\u00e2n th\u1ee7 \u0111\u00fang nguy\u00ean t\u1eafc c\u0169ng nh\u01b0 ph\u01b0\u01a1ng ph\u00e1p kh\u00f4ng ch\u1ec9 gi\u00fap s\u1ed5 s\u00e1ch ch\u00ednh x\u00e1c m\u00e0 c\u00f2n mang l\u1ea1i gi\u00e1 tr\u1ecb th\u1ef1c ti\u1ec5n cho doanh nghi\u1ec7p v\u1ec1 qu\u1ea3n l\u00fd chi ph\u00ed, d\u00f2ng ti\u1ec1n v\u00e0 tu\u00e2n th\u1ee7 thu\u1ebf.<\/p>\n<p><img fetchpriority=\"high\" decoding=\"async\" class=\"aligncenter wp-image-49491 size-full\" src=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/12\/hach-toan-mua-hang-nhap-khau-1.png\" alt=\"Nguy\u00ean t\u1eafc &amp; Ph\u01b0\u01a1ng ph\u00e1p h\u1ea1ch to\u00e1n mua h\u00e0ng \" width=\"800\" height=\"500\" srcset=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/12\/hach-toan-mua-hang-nhap-khau-1.png 800w, https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/12\/hach-toan-mua-hang-nhap-khau-1-768x480.png 768w, https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/12\/hach-toan-mua-hang-nhap-khau-1-18x12.png 18w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><\/p>\n<h3 style=\"text-align: justify;\">2.1. Nguy\u00ean t\u1eafc ghi nh\u1eadn nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n mua h\u00e0ng nh\u1eadp kh\u1ea9u<\/h3>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">Ghi nh\u1eadn gi\u00e1 tr\u1ecb nh\u1eadp kh\u1ea9u b\u1eb1ng VND theo t\u1ef7 gi\u00e1 th\u1ef1c t\u1ebf giao d\u1ecbch: Khi mua h\u00e0ng n\u01b0\u1edbc ngo\u00e0i, gi\u00e1 tr\u1ecb nh\u1eadp kh\u1ea9u th\u01b0\u1eddng \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng ngo\u1ea1i t\u1ec7 (USD, EUR\u2026). Doanh nghi\u1ec7p c\u1ea7n quy \u0111\u1ed5i sang VND theo t\u1ef7 gi\u00e1 th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m thanh to\u00e1n ho\u1eb7c nh\u1eadn h\u00f3a \u0111\u01a1n.<\/li>\n<li aria-level=\"1\">Ghi nh\u1eadn \u0111\u1ea7y \u0111\u1ee7 chi ph\u00ed ph\u00e1t sinh &amp; thu\u1ebf li\u00ean quan: Ghi nh\u1eadn \u0111\u1ea7y \u0111\u1ee7 chi ph\u00ed ph\u00e1t sinh nh\u01b0 v\u1eadn chuy\u1ec3n, b\u1ea3o hi\u1ec3m, l\u01b0u kho v\u00e0 b\u1ed1c x\u1ebfp, c\u00f9ng c\u00e1c lo\u1ea1i thu\u1ebf nh\u1eadp kh\u1ea9u, TT\u0110B, GTGT theo t\u1edd khai h\u1ea3i quan. Vi\u1ec7c n\u00e0y gi\u00fap x\u00e1c \u0111\u1ecbnh gi\u00e1 v\u1ed1n ch\u00ednh x\u00e1c c\u0169ng nh\u01b0 k\u00ea khai thu\u1ebf \u0111\u00fang k\u1ef3, gi\u1ea3m r\u1ee7i ro truy thu.<\/li>\n<li aria-level=\"1\">Ph\u00e2n lo\u1ea1i h\u00e0ng h\u00f3a ch\u00ednh x\u00e1c (h\u00e0ng h\u00f3a, t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc, nguy\u00ean v\u1eadt li\u1ec7u): Gi\u00fap ch\u1ecdn t\u00e0i kho\u1ea3n n\u1ee3 ph\u00f9 h\u1ee3p, ph\u1ea3n \u00e1nh \u0111\u00fang t\u00e0i s\u1ea3n v\u00e0 chi ph\u00ed tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\">2.2. Ph\u01b0\u01a1ng ph\u00e1p h\u1ea1ch to\u00e1n mua h\u00e0ng nh\u1eadp kh\u1ea9u<\/h3>\n<p style=\"text-align: justify;\">\u00c1p d\u1ee5ng h\u1ea1ch to\u00e1n k\u00e9p (N\u1ee3 \u2013 C\u00f3): H\u1ea1ch to\u00e1n k\u00e9p gi\u00fap ph\u1ea3n \u00e1nh \u0111\u1ed3ng th\u1eddi chi ph\u00ed th\u1ef1c t\u1ebf, ngh\u0129a v\u1ee5 thanh to\u00e1n v\u1edbi nh\u00e0 cung c\u1ea5p v\u00e0 thu\u1ebf ph\u00e1t sinh. \u0110\u00e2y l\u00e0 ph\u01b0\u01a1ng ph\u00e1p c\u01a1 b\u1ea3n nh\u01b0ng hi\u1ec7u qu\u1ea3, s\u1ed5 s\u00e1ch minh b\u1ea1ch d\u1ec5 \u0111\u1ed1i chi\u1ebfu v\u1edbi t\u1edd khai h\u1ea3i quan.<\/p>\n<p style=\"text-align: justify;\">T\u00e0i kho\u1ea3n th\u01b0\u1eddng s\u1eed d\u1ee5ng theo TT99: C\u00e1c t\u00e0i kho\u1ea3n c\u01a1 b\u1ea3n khi h\u1ea1ch to\u00e1n h\u00e0ng nh\u1eadp kh\u1ea9u bao g\u1ed3m:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">TK 156 \u2013 H\u00e0ng h\u00f3a nh\u1eadp kho: Ghi nh\u1eadn gi\u00e1 tr\u1ecb th\u1ef1c t\u1ebf h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u, bao g\u1ed3m gi\u00e1 mua, c\u01b0\u1edbc v\u1eadn chuy\u1ec3n, b\u1ea3o hi\u1ec3m v\u00e0 thu\u1ebf nh\u1eadp kh\u1ea9u.<\/li>\n<li aria-level=\"1\">TK 1331 \u2013 Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb: Ghi nh\u1eadn s\u1ed1 thu\u1ebf GTGT c\u00f3 th\u1ec3 kh\u1ea5u tr\u1eeb t\u1eeb c\u01a1 quan thu\u1ebf, theo s\u1ed1 li\u1ec7u tr\u00ean t\u1edd khai h\u1ea3i quan.<\/li>\n<li aria-level=\"1\">TK 111\/112 \u2013 Ti\u1ec1n m\u1eb7t ho\u1eb7c ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng: Ghi nh\u1eadn c\u00e1c kho\u1ea3n thanh to\u00e1n cho nh\u00e0 cung c\u1ea5p.<\/li>\n<li aria-level=\"1\">TK 331 \u2013 Ph\u1ea3i tr\u1ea3 nh\u00e0 cung c\u1ea5p: Ghi nh\u1eadn c\u00e1c kho\u1ea3n n\u1ee3 v\u1edbi nh\u00e0 cung c\u1ea5p n\u01b0\u1edbc ngo\u00e0i n\u1ebfu thanh to\u00e1n ch\u01b0a ho\u00e0n t\u1ea5t.<\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\">3. C\u00e1ch h\u1ea1ch to\u00e1n mua h\u00e0ng nh\u1eadp kh\u1ea9u theo t\u1eebng tr\u01b0\u1eddng h\u1ee3ptheo Th\u00f4ng t\u01b0 99<\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 99 quy \u0111\u1ecbnh khi nh\u1eadp kh\u1ea9u v\u1eadt t\u01b0, h\u00e0ng h\u00f3a, doanh nghi\u1ec7p ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb h\u00e0ng nh\u1eadp kh\u1ea9u g\u1ed3m s\u1ed1 ti\u1ec1n ph\u1ea3i thanh to\u00e1n cho ng\u01b0\u1eddi b\u00e1n theo t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf, thu\u1ebf nh\u1eadp kh\u1ea9u, thu\u1ebf TT\u0110B, thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng v\u00e0 chi ph\u00ed v\u1eadn chuy\u1ec3n n\u1ebfu c\u00f3. N\u1ebfu thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb th\u00ec ghi nh\u1eadn ri\u00eang v\u00e0o TK 133; n\u1ebfu kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb th\u00ec kho\u1ea3n thu\u1ebf n\u00e0y \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o gi\u00e1 tr\u1ecb h\u00e0ng nh\u1eadp kh\u1ea9u.<\/span><\/p>\n<p><img decoding=\"async\" class=\"aligncenter wp-image-49492 size-full\" src=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/12\/hach-toan-mua-hang-nhap-khau-2.png\" alt=\"C\u00e1ch h\u1ea1ch to\u00e1n h\u00e0ng nh\u1eadp kh\u1ea9u\" width=\"800\" height=\"500\" srcset=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/12\/hach-toan-mua-hang-nhap-khau-2.png 800w, https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/12\/hach-toan-mua-hang-nhap-khau-2-768x480.png 768w, https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/12\/hach-toan-mua-hang-nhap-khau-2-18x12.png 18w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><\/p>\n<h3 style=\"text-align: justify;\">3.1. H\u1ea1ch to\u00e1n mua h\u00e0ng nh\u1eadp kh\u1ea9u khi h\u00e0ng v\u1ec1 nh\u1eadp kho<\/h3>\n<p style=\"text-align: justify;\">N\u1ebfu doanh nghi\u1ec7p nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a \u0111\u1ec3 b\u00e1n, gi\u00e1 tr\u1ecb h\u00e0ng \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh v\u00e0o TK 156 \u2013 H\u00e0ng h\u00f3a. N\u1ebfu nh\u1eadp kh\u1ea9u nguy\u00ean v\u1eadt li\u1ec7u ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t th\u00ec s\u1eed d\u1ee5ng TK 152 \u2013 Nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u thay v\u00ec TK 156.<\/p>\n<p style=\"text-align: justify;\">C\u00e1c kho\u1ea3n thu\u1ebf v\u00e0 ngh\u0129a v\u1ee5 li\u00ean quan \u0111\u01b0\u1ee3c ghi nh\u1eadn \u0111\u1ed3ng th\u1eddi theo t\u1eebng tr\u01b0\u1eddng h\u1ee3p.<\/p>\n<table>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><strong>N\u1ed9i dung nghi\u1ec7p v\u1ee5<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>T\u00e0i kho\u1ea3n N\u1ee3<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>T\u00e0i kho\u1ea3n C\u00f3<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>C\u00e1ch x\u1eed l\u00fd<\/strong><\/td>\n<\/tr>\n<tr>\n<td>Ghi nh\u1eadn gi\u00e1 tr\u1ecb h\u00e0ng nh\u1eadp kh\u1ea9u<\/td>\n<td>TK 156 \u2013 H\u00e0ng h\u00f3a<\/td>\n<td>TK 331 \u2013 Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi b\u00e1n<\/td>\n<td>Gi\u00e1 tr\u1ecb h\u00e0ng theo t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf<\/td>\n<\/tr>\n<tr>\n<td>Ghi nh\u1eadn thu\u1ebf nh\u1eadp kh\u1ea9u<\/td>\n<td>TK 156<\/td>\n<td>TK 3333 \u2013 Thu\u1ebf xu\u1ea5t, nh\u1eadp kh\u1ea9u<\/td>\n<td>Thu\u1ebf nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o gi\u00e1 g\u1ed1c h\u00e0ng<\/td>\n<\/tr>\n<tr>\n<td>Ghi nh\u1eadn thu\u1ebf TT\u0110B<\/td>\n<td>TK 156<\/td>\n<td>TK 3332 \u2013 Thu\u1ebf TT\u0110B<\/td>\n<td>\u00c1p d\u1ee5ng n\u1ebfu h\u00e0ng thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf<\/td>\n<\/tr>\n<tr>\n<td>Ghi nh\u1eadn thu\u1ebf BVMT<\/td>\n<td>TK 156<\/td>\n<td>TK 33381 \u2013 Thu\u1ebf BVMT<\/td>\n<td>\u00c1p d\u1ee5ng n\u1ebfu ph\u00e1t sinh<\/td>\n<\/tr>\n<tr>\n<td>Thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/td>\n<td>TK 133 \u2013 Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/td>\n<td>TK 33312 \u2013 Thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u<\/td>\n<td>Kh\u00f4ng c\u1ed9ng v\u00e0o gi\u00e1 h\u00e0ng<\/td>\n<\/tr>\n<tr>\n<td>Thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/td>\n<td>TK 156<\/td>\n<td>TK 33312<\/td>\n<td>T\u00ednh v\u00e0o gi\u00e1 tr\u1ecb h\u00e0ng nh\u1eadp kh\u1ea9u<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">Theo h\u01b0\u1edbng d\u1eabn tr\u1ef1c ti\u1ebfp t\u1ea1i TT99, b\u00fat to\u00e1n t\u1ed5ng qu\u00e1t khi nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a l\u00e0 ghi N\u1ee3 TK 156, \u0111\u1ed3ng th\u1eddi C\u00f3 TK 331, 33312, 3332, 3333, 33381 t\u00f9y kho\u1ea3n m\u1ee5c ph\u00e1t sinh. Tr\u01b0\u1eddng h\u1ee3p thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, k\u1ebf to\u00e1n ghi N\u1ee3 TK 133\/C\u00f3 TK 33312.<\/p>\n<h3 style=\"text-align: justify;\">3.2. H\u1ea1ch to\u00e1n thu\u1ebf nh\u1eadp kh\u1ea9u khi mua h\u00e0ng t\u1eeb n\u01b0\u1edbc ngo\u00e0i<\/h3>\n<p style=\"text-align: justify;\">Thu\u1ebf nh\u1eadp kh\u1ea9u l\u00e0 m\u1ed9t trong nh\u1eefng kho\u1ea3n d\u1ec5 b\u1ecb b\u1ecf s\u00f3t khi x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb h\u00e0ng nh\u1eadp kh\u1ea9u. Theo TT99, \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a, t\u00e0i s\u1ea3n thu\u1ed9c quy\u1ec1n s\u1edf h\u1eefu c\u1ee7a m\u00ecnh, thu\u1ebf nh\u1eadp kh\u1ea9u ph\u1ea3i n\u1ed9p \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o gi\u00e1 g\u1ed1c h\u00e0ng mua. Thu\u1ebf nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c theo d\u00f5i tr\u00ean TK 3333 \u2013 Thu\u1ebf xu\u1ea5t, nh\u1eadp kh\u1ea9u.<\/p>\n<p style=\"text-align: justify;\">V\u1edbi h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u \u0111\u1ec3 b\u00e1n:<\/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>T\u00e0i kho\u1ea3n N\u1ee3<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>T\u00e0i kho\u1ea3n C\u00f3<\/strong><\/td>\n<\/tr>\n<tr>\n<td>Ghi nh\u1eadn thu\u1ebf nh\u1eadp kh\u1ea9u ph\u1ea3i n\u1ed9p<\/td>\n<td>TK 156 \u2013 H\u00e0ng h\u00f3a<\/td>\n<td>TK 3333 \u2013 Thu\u1ebf xu\u1ea5t, nh\u1eadp kh\u1ea9u<\/td>\n<\/tr>\n<tr>\n<td>Khi n\u1ed9p thu\u1ebf nh\u1eadp kh\u1ea9u<\/td>\n<td>TK 3333<\/td>\n<td>TK 111\/112<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">K\u1ebf to\u00e1n c\u0169ng c\u1ea7n ph\u00e2n bi\u1ec7t tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p nh\u1eadp kh\u1ea9u h\u00e0ng h\u1ed9 nh\u01b0ng kh\u00f4ng c\u00f3 quy\u1ec1n s\u1edf h\u1eefu h\u00e0ng h\u00f3a. Theo TT99, ch\u1eb3ng h\u1ea1n h\u00e0ng t\u1ea1m nh\u1eadp \u2013 t\u00e1i xu\u1ea5t h\u1ed9 b\u00ean th\u1ee9 ba, thu\u1ebf nh\u1eadp kh\u1ea9u kh\u00f4ng \u0111\u01b0\u1ee3c ghi t\u0103ng gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a c\u1ee7a doanh nghi\u1ec7p m\u00e0 \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh l\u00e0 m\u1ed9t kho\u1ea3n ph\u1ea3i thu kh\u00e1c.<\/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>H\u1ea1ch to\u00e1n thu\u1ebf nh\u1eadp kh\u1ea9u<\/strong><\/td>\n<\/tr>\n<tr>\n<td>Nh\u1eadp kh\u1ea9u h\u00e0ng thu\u1ed9c quy\u1ec1n s\u1edf h\u1eefu doanh nghi\u1ec7p<\/td>\n<td>N\u1ee3 TK 156\/152\/211&#8230; \u2013 C\u00f3 TK 3333<\/td>\n<\/tr>\n<tr>\n<td>Nh\u1eadp kh\u1ea9u h\u00e0ng h\u1ed9, kh\u00f4ng c\u00f3 quy\u1ec1n s\u1edf h\u1eefu<\/td>\n<td>N\u1ee3 TK 138 \u2013 C\u00f3 TK 3333<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">\u0110\u00e2y l\u00e0 \u0111i\u1ec3m quan tr\u1ecdng \u0111\u1ed1i v\u1edbi k\u1ebf to\u00e1n tr\u01b0\u1edfng c\u1ee7a doanh nghi\u1ec7p c\u00f3 ho\u1ea1t \u0111\u1ed9ng t\u1ea1m nh\u1eadp \u2013 t\u00e1i xu\u1ea5t ho\u1eb7c nh\u1eadp kh\u1ea9u \u1ee7y th\u00e1c, b\u1edfi vi\u1ec7c \u00e1p d\u1ee5ng c\u00f9ng m\u1ed9t c\u00e1ch h\u1ea1ch to\u00e1n cho m\u1ecdi tr\u01b0\u1eddng h\u1ee3p c\u00f3 th\u1ec3 l\u00e0m sai b\u1ea3n ch\u1ea5t t\u00e0i s\u1ea3n v\u00e0 c\u00f4ng n\u1ee3.<\/p>\n<h3 style=\"text-align: justify;\">3.3. H\u1ea1ch to\u00e1n thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/h3>\n<p style=\"text-align: justify;\">Khi h\u00e0ng nh\u1eadp kh\u1ea9u thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o, kho\u1ea3n thu\u1ebf n\u00e0y kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a m\u00e0 \u0111\u01b0\u1ee3c ghi nh\u1eadn tr\u00ean TK 133.<\/p>\n<p style=\"text-align: justify;\">Theo h\u01b0\u1edbng d\u1eabn TT99, khi x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u ph\u1ea3i n\u1ed9p, k\u1ebf to\u00e1n ghi:<\/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>T\u00e0i kho\u1ea3n N\u1ee3<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>T\u00e0i kho\u1ea3n C\u00f3<\/strong><\/td>\n<\/tr>\n<tr>\n<td>X\u00e1c \u0111\u1ecbnh thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/td>\n<td>TK 133 \u2013 Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/td>\n<td>TK 33312 \u2013 Thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u<\/td>\n<\/tr>\n<tr>\n<td>N\u1ed9p thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u<\/td>\n<td>TK 33312<\/td>\n<td>TK 111\/112<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">C\u00e1ch h\u1ea1ch to\u00e1n n\u00e0y \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 t\u1ea1i TT99 v\u00e0 \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt trong c\u00e1c h\u01b0\u1edbng d\u1eabn n\u0103m 2026 v\u1ec1 thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u.<\/p>\n<p style=\"text-align: justify;\">V\u00ed d\u1ee5, doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p 100 tri\u1ec7u \u0111\u1ed3ng thu\u1ebf GTGT t\u1ea1i kh\u00e2u nh\u1eadp kh\u1ea9u v\u00e0 to\u00e0n b\u1ed9 s\u1ed1 thu\u1ebf \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb:<\/p>\n<table>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><strong>B\u00fat to\u00e1n<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>N\u1ee3<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>C\u00f3<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>S\u1ed1 ti\u1ec1n<\/strong><\/td>\n<\/tr>\n<tr>\n<td>Ghi nh\u1eadn thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/td>\n<td>TK 133<\/td>\n<td>TK 33312<\/td>\n<td>100 tri\u1ec7u<\/td>\n<\/tr>\n<tr>\n<td>N\u1ed9p thu\u1ebf<\/td>\n<td>TK 33312<\/td>\n<td>TK 112<\/td>\n<td>100 tri\u1ec7u<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">L\u01b0u \u00fd: TK 133 ph\u1ea3n \u00e1nh quy\u1ec1n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf c\u1ee7a doanh nghi\u1ec7p, c\u00f2n TK 33312 ph\u1ea3n \u00e1nh ngh\u0129a v\u1ee5 thu\u1ebf GTGT t\u1ea1i kh\u00e2u nh\u1eadp kh\u1ea9u. Hai nghi\u1ec7p v\u1ee5 n\u00e0y c\u1ea7n \u0111\u01b0\u1ee3c theo d\u00f5i ri\u00eang \u0111\u1ec3 thu\u1eadn ti\u1ec7n \u0111\u1ed1i chi\u1ebfu v\u1edbi ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf v\u00e0 h\u1ed3 s\u01a1 h\u1ea3i quan.<\/p>\n<h3 style=\"text-align: justify;\">3.4. H\u1ea1ch to\u00e1n thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/h3>\n<p style=\"text-align: justify;\">N\u1ebfu thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, kho\u1ea3n thu\u1ebf n\u00e0y kh\u00f4ng \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o TK 133 m\u00e0 ph\u1ea3i t\u00ednh v\u00e0o gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, nguy\u00ean v\u1eadt li\u1ec7u ho\u1eb7c t\u00e0i s\u1ea3n t\u01b0\u01a1ng \u1ee9ng.<\/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>T\u00e0i kho\u1ea3n N\u1ee3<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>T\u00e0i kho\u1ea3n C\u00f3<\/strong><\/td>\n<\/tr>\n<tr>\n<td>Thu\u1ebf GTGT kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb c\u1ee7a h\u00e0ng h\u00f3a<\/td>\n<td>TK 156<\/td>\n<td>TK 33312<\/td>\n<\/tr>\n<tr>\n<td>Thu\u1ebf GTGT kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb c\u1ee7a nguy\u00ean v\u1eadt li\u1ec7u<\/td>\n<td>TK 152<\/td>\n<td>TK 33312<\/td>\n<\/tr>\n<tr>\n<td>Thu\u1ebf GTGT kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb c\u1ee7a TSC\u0110<\/td>\n<td>TK 211<\/td>\n<td>TK 33312<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">TT99 x\u00e1c \u0111\u1ecbnh r\u00f5: n\u1ebfu thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng nh\u1eadp kh\u1ea9u kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb th\u00ec kho\u1ea3n thu\u1ebf n\u00e0y \u0111\u01b0\u1ee3c ghi t\u0103ng gi\u00e1 tr\u1ecb v\u1eadt t\u01b0, h\u00e0ng h\u00f3a ho\u1eb7c t\u00e0i s\u1ea3n.<\/p>\n<p style=\"text-align: justify;\">V\u00ed d\u1ee5, m\u1ed9t l\u00f4 h\u00e0ng c\u00f3 gi\u00e1 tr\u1ecb tr\u01b0\u1edbc thu\u1ebf 600 tri\u1ec7u \u0111\u1ed3ng v\u00e0 thu\u1ebf GTGT nh\u1eadp kh\u1ea9u 60 tri\u1ec7u \u0111\u1ed3ng kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb:<\/p>\n<table>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><strong>B\u00fat to\u00e1n<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>N\u1ee3<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>C\u00f3<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>S\u1ed1 ti\u1ec1n<\/strong><\/td>\n<\/tr>\n<tr>\n<td>Ghi nh\u1eadn gi\u00e1 tr\u1ecb h\u00e0ng<\/td>\n<td>TK 156<\/td>\n<td>TK 331\/3333&#8230;<\/td>\n<td>600 tri\u1ec7u<\/td>\n<\/tr>\n<tr>\n<td>Ghi nh\u1eadn thu\u1ebf GTGT kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/td>\n<td>TK 156<\/td>\n<td>TK 33312<\/td>\n<td>60 tri\u1ec7u<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">Khi \u0111\u00f3, gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a t\u0103ng th\u00eam 60 tri\u1ec7u \u0111\u1ed3ng do kho\u1ea3n thu\u1ebf GTGT kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb.<\/p>\n<p style=\"text-align: justify;\">\u0110\u00e2y l\u00e0 kh\u00e1c bi\u1ec7t quan tr\u1ecdng c\u1ea7n l\u00e0m r\u00f5 trong b\u00e0i v\u00ec hai doanh nghi\u1ec7p c\u00f9ng nh\u1eadp m\u1ed9t m\u1eb7t h\u00e0ng, c\u00f9ng gi\u00e1 mua v\u00e0 c\u00f9ng s\u1ed1 thu\u1ebf GTGT nh\u01b0ng gi\u00e1 tr\u1ecb h\u00e0ng nh\u1eadp kho c\u00f3 th\u1ec3 kh\u00e1c nhau t\u00f9y kh\u1ea3 n\u0103ng kh\u1ea5u tr\u1eeb thu\u1ebf.<\/p>\n<h3 style=\"text-align: justify;\">3.5. H\u1ea1ch to\u00e1n chi ph\u00ed v\u1eadn chuy\u1ec3n, b\u1ea3o hi\u1ec3m, b\u1ed1c x\u1ebfp v\u00e0 logistics c\u1ee7a h\u00e0ng nh\u1eadp kh\u1ea9u<\/h3>\n<p style=\"text-align: justify;\">Theo TT99, chi ph\u00ed thu mua h\u00e0ng h\u00f3a g\u1ed3m c\u00e1c kho\u1ea3n li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn qu\u00e1 tr\u00ecnh thu mua nh\u01b0 b\u1ea3o hi\u1ec3m h\u00e0ng h\u00f3a, thu\u00ea kho, thu\u00ea b\u1ebfn b\u00e3i, v\u1eadn chuy\u1ec3n, b\u1ed1c x\u1ebfp, b\u1ea3o qu\u1ea3n v\u00e0 hao h\u1ee5t t\u1ef1 nhi\u00ean trong \u0111\u1ecbnh m\u1ee9c.<\/p>\n<p style=\"text-align: justify;\">V\u00ec v\u1eady, k\u1ebf to\u00e1n c\u1ea7n t\u1eadp h\u1ee3p c\u00e1c chi ph\u00ed n\u00e0y \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u00fang gi\u00e1 g\u1ed1c h\u00e0ng nh\u1eadp kh\u1ea9u.<\/p>\n<table>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><strong>Kho\u1ea3n chi ph\u00ed<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>C\u00e1ch x\u1eed l\u00fd<\/strong><\/td>\n<\/tr>\n<tr>\n<td>C\u01b0\u1edbc v\u1eadn chuy\u1ec3n \u0111\u01b0a h\u00e0ng v\u1ec1 doanh nghi\u1ec7p<\/td>\n<td>T\u00ednh v\u00e0o gi\u00e1 g\u1ed1c n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n<\/td>\n<\/tr>\n<tr>\n<td>Ph\u00ed b\u1ea3o hi\u1ec3m h\u00e0ng h\u00f3a<\/td>\n<td>T\u00ednh v\u00e0o chi ph\u00ed thu mua<\/td>\n<\/tr>\n<tr>\n<td>Chi ph\u00ed b\u1ed1c x\u1ebfp<\/td>\n<td>T\u00ednh v\u00e0o chi ph\u00ed thu mua<\/td>\n<\/tr>\n<tr>\n<td>Thu\u00ea kho, b\u1ebfn b\u00e3i trong qu\u00e1 tr\u00ecnh thu mua<\/td>\n<td>T\u00ednh v\u00e0o chi ph\u00ed thu mua theo b\u1ea3n ch\u1ea5t<\/td>\n<\/tr>\n<tr>\n<td>Chi ph\u00ed b\u1ea3o qu\u1ea3n trong qu\u00e1 tr\u00ecnh \u0111\u01b0a h\u00e0ng v\u1ec1 kho<\/td>\n<td>Xem x\u00e9t t\u00ednh v\u00e0o gi\u00e1 g\u1ed1c<\/td>\n<\/tr>\n<tr>\n<td>Hao h\u1ee5t t\u1ef1 nhi\u00ean trong \u0111\u1ecbnh m\u1ee9c<\/td>\n<td>T\u00ednh theo nguy\u00ean t\u1eafc gi\u00e1 g\u1ed1c<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">K\u1ebf to\u00e1n c\u00f3 th\u1ec3 ghi nh\u1eadn chi ph\u00ed thu mua:<\/p>\n<table>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><strong>B\u00fat to\u00e1n<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>N\u1ee3<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>C\u00f3<\/strong><\/td>\n<\/tr>\n<tr>\n<td>T\u1eadp h\u1ee3p chi ph\u00ed v\u1eadn chuy\u1ec3n, b\u1ed1c x\u1ebfp<\/td>\n<td>TK 156 \u2013 Chi ti\u1ebft chi ph\u00ed thu mua<\/td>\n<td>TK 111\/112\/331<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">Sau \u0111\u00f3 ph\u00e2n b\u1ed5 cho t\u1eebng m\u1eb7t h\u00e0ng theo ti\u00eau th\u1ee9c \u0111\u00e3 l\u1ef1a ch\u1ecdn.<\/p>\n<h3 style=\"text-align: justify;\">3.6. H\u1ea1ch to\u00e1n h\u00e0ng nh\u1eadp kh\u1ea9u b\u1eb1ng ngo\u1ea1i t\u1ec7<\/h3>\n<p style=\"text-align: justify;\">\u0110\u00e2y l\u00e0 tr\u01b0\u1eddng h\u1ee3p d\u1ec5 ph\u00e1t sinh ch\u00eanh l\u1ec7ch n\u1ebfu doanh nghi\u1ec7p thanh to\u00e1n theo nhi\u1ec1u th\u1eddi \u0111i\u1ec3m. TT99 quy \u0111\u1ecbnh n\u1ebfu doanh nghi\u1ec7p \u1ee9ng tr\u01b0\u1edbc cho ng\u01b0\u1eddi b\u00e1n m\u1ed9t ph\u1ea7n b\u1eb1ng ngo\u1ea1i t\u1ec7 th\u00ec ph\u1ea7n gi\u00e1 tr\u1ecb h\u00e0ng t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 ngo\u1ea1i t\u1ec7 \u0111\u00e3 \u1ee9ng tr\u01b0\u1edbc \u0111\u01b0\u1ee3c ghi nh\u1eadn theo t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m \u1ee9ng tr\u01b0\u1edbc. Ph\u1ea7n gi\u00e1 tr\u1ecb h\u00e0ng b\u1eb1ng ngo\u1ea1i t\u1ec7 ch\u01b0a thanh to\u00e1n \u0111\u01b0\u1ee3c ghi nh\u1eadn theo t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m nh\u1eadn h\u00e0ng.<\/p>\n<p style=\"text-align: justify;\">V\u00ed d\u1ee5 doanh nghi\u1ec7p mua l\u00f4 h\u00e0ng tr\u1ecb gi\u00e1 100.000 USD:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">\u0110\u00e3 \u1ee9ng tr\u01b0\u1edbc 40.000 USD v\u1edbi t\u1ef7 gi\u00e1 25.000 VND\/USD.<\/li>\n<li aria-level=\"1\">Khi nh\u1eadn h\u00e0ng, t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf l\u00e0 25.300 VND\/USD.<\/li>\n<li aria-level=\"1\">60.000 USD c\u00f2n l\u1ea1i thanh to\u00e1n sau.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Gi\u00e1 tr\u1ecb h\u00e0ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh:<\/p>\n<table>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><strong>Ph\u1ea7n gi\u00e1 tr\u1ecb<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>S\u1ed1 USD<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>T\u1ef7 gi\u00e1<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>Gi\u00e1 tr\u1ecb quy \u0111\u1ed5i<\/strong><\/td>\n<\/tr>\n<tr>\n<td>\u0110\u00e3 \u1ee9ng tr\u01b0\u1edbc<\/td>\n<td>40.000<\/td>\n<td>25.000<\/td>\n<td>1.000.000.000 \u0111\u1ed3ng<\/td>\n<\/tr>\n<tr>\n<td>Ch\u01b0a thanh to\u00e1n<\/td>\n<td>60.000<\/td>\n<td>25.300<\/td>\n<td>1.518.000.000 \u0111\u1ed3ng<\/td>\n<\/tr>\n<tr>\n<td>T\u1ed5ng gi\u00e1 tr\u1ecb h\u00e0ng<\/td>\n<td>100.000<\/td>\n<td><\/td>\n<td>2.518.000.000 \u0111\u1ed3ng<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">K\u1ebf to\u00e1n c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd kh\u00f4ng l\u1ea5y m\u1ed9t t\u1ef7 gi\u00e1 duy nh\u1ea5t cho to\u00e0n b\u1ed9 100.000 USD trong tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 c\u00f3 kho\u1ea3n \u1ee9ng tr\u01b0\u1edbc. Ch\u00ednh s\u1ef1 kh\u00e1c bi\u1ec7t v\u1ec1 th\u1eddi \u0111i\u1ec3m giao d\u1ecbch khi\u1ebfn gi\u00e1 tr\u1ecb ghi nh\u1eadn c\u1ee7a ph\u1ea7n \u0111\u00e3 \u1ee9ng tr\u01b0\u1edbc v\u00e0 ph\u1ea7n ch\u01b0a thanh to\u00e1n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo hai t\u1ef7 gi\u00e1 kh\u00e1c nhau.<\/p>\n<h3 style=\"text-align: justify;\">3.7. H\u1ea1ch to\u00e1n h\u00e0ng nh\u1eadp kh\u1ea9u ch\u01b0a v\u1ec1 kho \u2013 TK 151<\/h3>\n<p style=\"text-align: justify;\">Kh\u00f4ng ph\u1ea3i m\u1ecdi l\u00f4 h\u00e0ng \u0111\u00e3 mua \u0111\u1ec1u \u0111\u01b0\u1ee3c ghi ngay v\u00e0o TK 156. N\u1ebfu \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n, h\u00e0ng \u0111\u00e3 thu\u1ed9c quy\u1ec1n s\u1edf h\u1eefu doanh nghi\u1ec7p nh\u01b0ng ch\u01b0a v\u1ec1 kho, k\u1ebf to\u00e1n s\u1eed d\u1ee5ng TK 151 \u2013 H\u00e0ng mua \u0111ang \u0111i \u0111\u01b0\u1eddng.<\/p>\n<p style=\"text-align: justify;\">Theo TT99, h\u00e0ng mua \u0111ang \u0111i \u0111\u01b0\u1eddng bao g\u1ed3m v\u1eadt t\u01b0, h\u00e0ng h\u00f3a \u0111\u00e3 mua ngo\u00e0i, \u0111\u00e3 thanh to\u00e1n ho\u1eb7c ch\u1ea5p nh\u1eadn thanh to\u00e1n nh\u01b0ng c\u00f2n \u1edf kho ng\u01b0\u1eddi b\u00e1n, b\u1ebfn c\u1ea3ng, b\u1ebfn b\u00e3i, kho ngo\u1ea1i quan, \u0111ang v\u1eadn chuy\u1ec3n ho\u1eb7c \u0111\u00e3 v\u1ec1 doanh nghi\u1ec7p nh\u01b0ng \u0111ang ch\u1edd ki\u1ec3m nghi\u1ec7m, ki\u1ec3m nh\u1eadn nh\u1eadp kho.<\/p>\n<p style=\"text-align: justify;\">Khi ghi nh\u1eadn h\u00e0ng mua \u0111ang \u0111i \u0111\u01b0\u1eddng:<\/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>T\u00e0i kho\u1ea3n N\u1ee3<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>T\u00e0i kho\u1ea3n C\u00f3<\/strong><\/td>\n<\/tr>\n<tr>\n<td>Ghi nh\u1eadn h\u00e0ng mua \u0111ang \u0111i \u0111\u01b0\u1eddng<\/td>\n<td>TK 151<\/td>\n<td>TK 111\/112\/331&#8230;<\/td>\n<\/tr>\n<tr>\n<td>Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, n\u1ebfu \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n<\/td>\n<td>TK 133<\/td>\n<td>TK 33312 ho\u1eb7c t\u00e0i kho\u1ea3n li\u00ean quan<\/td>\n<\/tr>\n<tr>\n<td>Khi h\u00e0ng v\u1ec1 nh\u1eadp kho<\/td>\n<td>TK 156<\/td>\n<td>TK 151<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">V\u00ed d\u1ee5 cu\u1ed1i th\u00e1ng 12, doanh nghi\u1ec7p \u0111\u00e3 mua m\u1ed9t l\u00f4 h\u00e0ng tr\u1ecb gi\u00e1 300 tri\u1ec7u \u0111\u1ed3ng, \u0111\u00e3 ho\u00e0n t\u1ea5t giao d\u1ecbch nh\u01b0ng h\u00e0ng \u0111ang v\u1eadn chuy\u1ec3n v\u00e0 ch\u01b0a nh\u1eadp kho.<\/p>\n<table>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><strong>Th\u1eddi \u0111i\u1ec3m<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>B\u00fat to\u00e1n<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>S\u1ed1 ti\u1ec1n<\/strong><\/td>\n<\/tr>\n<tr>\n<td>Cu\u1ed1i k\u1ef3<\/td>\n<td>N\u1ee3 TK 151 \/ C\u00f3 TK 331<\/td>\n<td>300 tri\u1ec7u<\/td>\n<\/tr>\n<tr>\n<td>Khi h\u00e0ng v\u1ec1 kho k\u1ef3 sau<\/td>\n<td>N\u1ee3 TK 156 \/ C\u00f3 TK 151<\/td>\n<td>300 tri\u1ec7u<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">C\u00e1ch n\u00e0y gi\u00fap b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u1ea3n \u00e1nh \u0111\u00fang gi\u00e1 tr\u1ecb h\u00e0ng doanh nghi\u1ec7p \u0111\u00e3 s\u1edf h\u1eefu nh\u01b0ng ch\u01b0a th\u1ef1c t\u1ebf n\u1eb1m trong kho. TK 151 c\u0169ng c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c theo d\u00f5i chi ti\u1ebft theo t\u1eebng m\u1eb7t h\u00e0ng, l\u00f4 h\u00e0ng ho\u1eb7c h\u1ee3p \u0111\u1ed3ng \u0111\u1ec3 thu\u1eadn ti\u1ec7n ki\u1ec3m so\u00e1t.<\/p>\n<h3 style=\"text-align: justify;\">3.8. H\u1ea1ch to\u00e1n mua h\u00e0ng nh\u1eadp kh\u1ea9u \u1ee7y th\u00e1c<\/h3>\n<p style=\"text-align: justify;\">V\u1edbi nh\u1eadp kh\u1ea9u \u1ee7y th\u00e1c, doanh nghi\u1ec7p c\u1ea7n x\u00e1c \u0111\u1ecbnh r\u00f5 m\u00ecnh l\u00e0 b\u00ean giao \u1ee7y th\u00e1c hay b\u00ean nh\u1eadn \u1ee7y th\u00e1c, b\u1edfi c\u00e1ch h\u1ea1ch to\u00e1n kh\u00f4ng gi\u1ed1ng nhau.<\/p>\n<p style=\"text-align: justify;\">Theo TT99, giao d\u1ecbch mua h\u00e0ng h\u00f3a d\u01b0\u1edbi h\u00ecnh th\u1ee9c \u1ee7y th\u00e1c nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i TK 331 \u2013 Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n. \u0110\u1ed1i v\u1edbi thu\u1ebf nh\u1eadp kh\u1ea9u, TK 3333 ch\u1ec9 s\u1eed d\u1ee5ng cho b\u00ean giao \u1ee7y th\u00e1c; b\u00ean nh\u1eadn \u1ee7y th\u00e1c kh\u00f4ng ghi nh\u1eadn kho\u1ea3n thu\u1ebf nh\u1eadp kh\u1ea9u n\u00e0y v\u00e0o gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a c\u1ee7a m\u00ecnh n\u1ebfu kh\u00f4ng c\u00f3 quy\u1ec1n s\u1edf h\u1eefu h\u00e0ng.<\/p>\n<p style=\"text-align: justify;\">K\u1ebf to\u00e1n n\u00ean ph\u00e2n bi\u1ec7t:<\/p>\n<table>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><strong>\u0110\u1ed1i t\u01b0\u1ee3ng<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>N\u1ed9i dung c\u1ea7n ki\u1ec3m so\u00e1t<\/strong><\/td>\n<\/tr>\n<tr>\n<td>B\u00ean giao \u1ee7y th\u00e1c<\/td>\n<td>Ghi nh\u1eadn h\u00e0ng h\u00f3a, thu\u1ebf nh\u1eadp kh\u1ea9u v\u00e0 c\u00e1c kho\u1ea3n li\u00ean quan theo b\u1ea3n ch\u1ea5t giao d\u1ecbch<\/td>\n<\/tr>\n<tr>\n<td>B\u00ean nh\u1eadn \u1ee7y th\u00e1c<\/td>\n<td>Theo d\u00f5i kho\u1ea3n ph\u1ea3i tr\u1ea3, ph\u1ea3i thu v\u00e0 ph\u00ed \u1ee7y th\u00e1c; kh\u00f4ng ghi nh\u1eadn h\u00e0ng h\u00f3a thu\u1ed9c quy\u1ec1n s\u1edf h\u1eefu b\u00ean giao \u1ee7y th\u00e1c v\u00e0o h\u00e0ng t\u1ed3n kho c\u1ee7a m\u00ecnh<\/td>\n<\/tr>\n<tr>\n<td>Thu\u1ebf nh\u1eadp kh\u1ea9u<\/td>\n<td>B\u00ean giao \u1ee7y th\u00e1c ch\u1ecbu v\u00e0 theo d\u00f5i theo quy \u0111\u1ecbnh; c\u1ea7n \u0111\u1ed1i chi\u1ebfu ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf<\/td>\n<\/tr>\n<tr>\n<td>Ph\u00ed \u1ee7y th\u00e1c<\/td>\n<td>H\u1ea1ch to\u00e1n ri\u00eang theo b\u1ea3n ch\u1ea5t kho\u1ea3n ph\u00ed d\u1ecbch v\u1ee5<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p th\u01b0\u1eddng xuy\u00ean s\u1eed d\u1ee5ng h\u00ecnh th\u1ee9c nh\u1eadp kh\u1ea9u \u1ee7y th\u00e1c, k\u1ebf to\u00e1n n\u00ean m\u1edf chi ti\u1ebft theo t\u1eebng h\u1ee3p \u0111\u1ed3ng, t\u1eebng l\u00f4 h\u00e0ng v\u00e0 t\u1eebng b\u00ean \u1ee7y th\u00e1c. \u0110i\u1ec1u n\u00e0y gi\u00fap h\u1ea1n ch\u1ebf nh\u1ea7m l\u1eabn gi\u1eefa h\u00e0ng h\u00f3a c\u1ee7a doanh nghi\u1ec7p v\u00e0 h\u00e0ng h\u00f3a nh\u1eadn nh\u1eadp kh\u1ea9u h\u1ed9.<\/p>\n<h3 style=\"text-align: justify;\">3.9. H\u1ea1ch to\u00e1n h\u00e0ng nh\u1eadp kh\u1ea9u giao th\u1eb3ng cho kh\u00e1ch h\u00e0ng<\/h3>\n<p style=\"text-align: justify;\">Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p mua h\u00e0ng nh\u1eadp kh\u1ea9u nh\u01b0ng kh\u00f4ng \u0111\u01b0a v\u1ec1 kho m\u00e0 giao b\u00e1n ngay cho kh\u00e1ch h\u00e0ng, k\u1ebf to\u00e1n kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i ghi nh\u1eadn qua TK 156.<\/p>\n<p style=\"text-align: justify;\">TT99 quy \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a mua \u0111\u1ec3 giao b\u00e1n ngay cho kh\u00e1ch h\u00e0ng, kh\u00f4ng qua nh\u1eadp kho, k\u1ebf to\u00e1n ghi nh\u1eadn tr\u1ef1c ti\u1ebfp v\u00e0o TK 632 \u2013 Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n v\u00e0 TK 133 n\u1ebfu c\u00f3 thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb.<\/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>T\u00e0i kho\u1ea3n N\u1ee3<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>T\u00e0i kho\u1ea3n C\u00f3<\/strong><\/td>\n<\/tr>\n<tr>\n<td>Ghi nh\u1eadn gi\u00e1 v\u1ed1n h\u00e0ng mua giao b\u00e1n ngay<\/td>\n<td>TK 632<\/td>\n<td>TK 111\/112\/331&#8230;<\/td>\n<\/tr>\n<tr>\n<td>Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb n\u1ebfu c\u00f3<\/td>\n<td>TK 133<\/td>\n<td>TK li\u00ean quan<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">C\u00e1ch h\u1ea1ch to\u00e1n n\u00e0y gi\u00fap ph\u1ea3n \u00e1nh \u0111\u00fang b\u1ea3n ch\u1ea5t giao d\u1ecbch v\u00e0 tr\u00e1nh t\u1ea1o th\u00eam m\u1ed9t v\u00f2ng nh\u1eadp kho \u2013 xu\u1ea5t kho kh\u00f4ng c\u1ea7n thi\u1ebft.<\/p>\n<h3 style=\"text-align: justify;\">3.10. H\u1ea1ch to\u00e1n h\u00e0ng nh\u1eadp kh\u1ea9u tr\u1ea3 l\u1ea1i ho\u1eb7c \u0111\u01b0\u1ee3c gi\u1ea3m gi\u00e1<\/h3>\n<p style=\"text-align: justify;\">N\u1ebfu doanh nghi\u1ec7p \u0111\u01b0\u1ee3c h\u01b0\u1edfng chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i ho\u1eb7c gi\u1ea3m gi\u00e1 sau khi mua h\u00e0ng, kho\u1ea3n \u0111\u01b0\u1ee3c h\u01b0\u1edfng ph\u1ea3i \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 d\u1ef1a tr\u00ean t\u00ecnh h\u00ecnh h\u00e0ng h\u00f3a: h\u00e0ng c\u00f2n t\u1ed3n kho th\u00ec \u0111i\u1ec1u ch\u1ec9nh TK 156; h\u00e0ng \u0111\u00e3 ti\u00eau th\u1ee5 th\u00ec \u0111i\u1ec1u ch\u1ec9nh TK 632. Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o li\u00ean quan c\u0169ng \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh n\u1ebfu c\u00f3.<\/p>\n<table>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><strong>T\u00ecnh tr\u1ea1ng h\u00e0ng<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>T\u00e0i kho\u1ea3n C\u00f3 \u0111i\u1ec1u ch\u1ec9nh<\/strong><\/td>\n<\/tr>\n<tr>\n<td>H\u00e0ng c\u00f2n t\u1ed3n kho<\/td>\n<td>TK 156<\/td>\n<\/tr>\n<tr>\n<td>H\u00e0ng \u0111\u00e3 b\u00e1n trong k\u1ef3<\/td>\n<td>TK 632<\/td>\n<\/tr>\n<tr>\n<td>Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o li\u00ean quan<\/td>\n<td>TK 133<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">V\u1edbi h\u00e0ng tr\u1ea3 l\u1ea1i nh\u00e0 cung c\u1ea5p, k\u1ebf to\u00e1n c\u0103n c\u1ee9 ch\u1ee9ng t\u1eeb tr\u1ea3 h\u00e0ng v\u00e0 t\u00ecnh tr\u1ea1ng c\u00f4ng n\u1ee3 \u0111\u1ec3 ghi gi\u1ea3m kho\u1ea3n ph\u1ea3i tr\u1ea3 ho\u1eb7c ghi nh\u1eadn kho\u1ea3n ti\u1ec1n \u0111\u01b0\u1ee3c nh\u1eadn l\u1ea1i. M\u1ee5c ti\u00eau cu\u1ed1i c\u00f9ng l\u00e0 b\u1ea3o \u0111\u1ea3m gi\u00e1 tr\u1ecb t\u1ed3n kho, gi\u00e1 v\u1ed1n v\u00e0 c\u00f4ng n\u1ee3 nh\u00e0 cung c\u1ea5p c\u00f9ng \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh th\u1ed1ng nh\u1ea5t.<\/p>\n<h2 style=\"text-align: justify;\">4. Checklist ki\u1ec3m tra h\u1ea1ch to\u00e1n h\u00e0ng nh\u1eadp kh\u1ea9u tr\u01b0\u1edbc khi kh\u00f3a s\u1ed5<\/h2>\n<p style=\"text-align: justify;\">\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p th\u01b0\u1eddng xuy\u00ean nh\u1eadp kh\u1ea9u, sai s\u00f3t kh\u00f4ng ch\u1ec9 ph\u00e1t sinh \u1edf b\u01b0\u1edbc \u0111\u1ecbnh kho\u1ea3n m\u00e0 c\u00f2n n\u1eb1m \u1edf kh\u00e2u \u0111\u1ed1i chi\u1ebfu ch\u1ee9ng t\u1eeb, t\u1ef7 gi\u00e1, thu\u1ebf v\u00e0 gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho. \u0110\u1eb7c bi\u1ec7t, theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC, gi\u00e1 g\u1ed1c h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u c\u00f3 th\u1ec3 bao g\u1ed3m gi\u00e1 mua, chi ph\u00ed thu mua, thu\u1ebf nh\u1eadp kh\u1ea9u, thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng v\u00e0 thu\u1ebf GTGT n\u1ebfu kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb. V\u00ec v\u1eady, tr\u01b0\u1edbc khi kh\u00f3a s\u1ed5, k\u1ebf to\u00e1n n\u00ean ki\u1ec3m tra to\u00e0n b\u1ed9 m\u1ed9t l\u00f4 h\u00e0ng theo c\u00f9ng m\u1ed9t quy tr\u00ecnh thay v\u00ec ch\u1ec9 \u0111\u1ed1i chi\u1ebfu s\u1ed1 ph\u00e1t sinh tr\u00ean s\u1ed5 c\u00e1i.<\/p>\n<p style=\"text-align: justify;\">D\u01b0\u1edbi \u0111\u00e2y l\u00e0 checklist th\u1ef1c t\u1ebf c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng khi ki\u1ec3m tra h\u00e0ng nh\u1eadp kh\u1ea9u cu\u1ed1i k\u1ef3:<\/p>\n<table>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><strong>N\u1ed9i dung c\u1ea7n ki\u1ec3m tra<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>C\u00e1ch ki\u1ec3m tra th\u1ef1c t\u1ebf<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>D\u1ea5u hi\u1ec7u c\u1ea7n x\u1eed l\u00fd<\/strong><\/td>\n<\/tr>\n<tr>\n<td>T\u1ef7 gi\u00e1 giao d\u1ecbch<\/td>\n<td>\u0110\u1ed1i chi\u1ebfu t\u1ef7 gi\u00e1 s\u1eed d\u1ee5ng v\u1edbi th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh giao d\u1ecbch<\/td>\n<td>D\u00f9ng m\u1ed9t t\u1ef7 gi\u00e1 cho to\u00e0n b\u1ed9 l\u00f4 h\u00e0ng d\u00f9 c\u00f3 nhi\u1ec1u th\u1eddi \u0111i\u1ec3m thanh to\u00e1n<\/td>\n<\/tr>\n<tr>\n<td>Kho\u1ea3n \u1ee9ng tr\u01b0\u1edbc b\u1eb1ng ngo\u1ea1i t\u1ec7<\/td>\n<td>Ki\u1ec3m tra s\u1ed1 ti\u1ec1n \u0111\u00e3 \u1ee9ng , t\u1ef7 gi\u00e1 t\u1ea1i ng\u00e0y \u1ee9ng tr\u01b0\u1edbc<\/td>\n<td>Gi\u00e1 tr\u1ecb h\u00e0ng kh\u00f4ng t\u01b0\u01a1ng \u1ee9ng v\u1edbi t\u1ef7 gi\u00e1 c\u1ee7a ph\u1ea7n \u0111\u00e3 \u1ee9ng tr\u01b0\u1edbc<\/td>\n<\/tr>\n<tr>\n<td>Gi\u00e1 mua h\u00e0ng<\/td>\n<td>\u0110\u1ed1i chi\u1ebfu Commercial Invoice, h\u1ee3p \u0111\u1ed3ng, ch\u1ee9ng t\u1eeb thanh to\u00e1n<\/td>\n<td>Gi\u00e1 ghi s\u1ed5 kh\u00e1c ch\u1ee9ng t\u1eeb nh\u01b0ng kh\u00f4ng c\u00f3 c\u0103n c\u1ee9 gi\u1ea3i tr\u00ecnh<\/td>\n<\/tr>\n<tr>\n<td>Thu\u1ebf nh\u1eadp kh\u1ea9u<\/td>\n<td>\u0110\u1ed1i chi\u1ebfu t\u1edd khai h\u1ea3i quan, ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf<\/td>\n<td>Thi\u1ebfu TK 3333 ho\u1eb7c s\u1ed1 thu\u1ebf tr\u00ean s\u1ed5 kh\u00f4ng kh\u1edbp t\u1edd khai<\/td>\n<\/tr>\n<tr>\n<td>Thu\u1ebf GTGT nh\u1eadp kh\u1ea9u<\/td>\n<td>X\u00e1c \u0111\u1ecbnh kho\u1ea3n thu\u1ebf \u0111\u01b0\u1ee3c hay kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/td>\n<td>\u0110\u01b0a to\u00e0n b\u1ed9 thu\u1ebf GTGT nh\u1eadp kh\u1ea9u v\u00e0o TK 156 ho\u1eb7c to\u00e0n b\u1ed9 v\u00e0o TK 133<\/td>\n<\/tr>\n<tr>\n<td>Chi ph\u00ed thu mua<\/td>\n<td>T\u1eadp h\u1ee3p v\u1eadn chuy\u1ec3n, b\u1ea3o hi\u1ec3m, b\u1ed1c x\u1ebfp, kho b\u00e3i&#8230;<\/td>\n<td>C\u00f3 chi ph\u00ed ph\u00e1t sinh nh\u01b0ng ch\u01b0a \u0111\u01b0\u1ee3c t\u1eadp h\u1ee3p ho\u1eb7c ph\u00e2n b\u1ed5<\/td>\n<\/tr>\n<tr>\n<td>Ph\u00e2n b\u1ed5 chi ph\u00ed thu mua<\/td>\n<td>Ki\u1ec3m tra ti\u00eau th\u1ee9c ph\u00e2n b\u1ed5 v\u00e0 t\u00ednh nh\u1ea5t qu\u00e1n<\/td>\n<td>M\u1ed7i k\u1ef3 s\u1eed d\u1ee5ng m\u1ed9t ti\u00eau th\u1ee9c kh\u00e1c nhau m\u00e0 kh\u00f4ng c\u00f3 l\u00fd do<\/td>\n<\/tr>\n<tr>\n<td>H\u00e0ng ch\u01b0a v\u1ec1 kho<\/td>\n<td>Ki\u1ec3m tra h\u00e0ng \u0111\u00e3 thu\u1ed9c quy\u1ec1n s\u1edf h\u1eefu nh\u01b0ng c\u00f2n v\u1eadn chuy\u1ec3n<\/td>\n<td>\u0110\u00e3 ghi nh\u1eadn c\u00f4ng n\u1ee3 nh\u01b0ng ch\u01b0a theo d\u00f5i tr\u00ean TK 151 khi cu\u1ed1i k\u1ef3 h\u00e0ng ch\u01b0a v\u1ec1<\/td>\n<\/tr>\n<tr>\n<td>C\u00f4ng n\u1ee3 nh\u00e0 cung c\u1ea5p<\/td>\n<td>\u0110\u1ed1i chi\u1ebfu TK 331 v\u1edbi h\u1ee3p \u0111\u1ed3ng, invoice v\u00e0 x\u00e1c nh\u1eadn c\u00f4ng n\u1ee3<\/td>\n<td>Ch\u00eanh l\u1ec7ch s\u1ed1 d\u01b0 ngo\u1ea1i t\u1ec7 ho\u1eb7c c\u00f4ng n\u1ee3 ch\u01b0a \u0111\u01b0\u1ee3c \u0111\u1ed1i chi\u1ebfu<\/td>\n<\/tr>\n<tr>\n<td>Ngh\u0129a v\u1ee5 thu\u1ebf<\/td>\n<td>\u0110\u1ed1i chi\u1ebfu TK 3332, 3333, 33381, 33312 v\u1edbi h\u1ed3 s\u01a1 h\u1ea3i quan<\/td>\n<td>S\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p tr\u00ean s\u1ed5 kh\u00f4ng kh\u1edbp ch\u1ee9ng t\u1eeb<\/td>\n<\/tr>\n<tr>\n<td>H\u00e0ng t\u1ed3n kho<\/td>\n<td>\u0110\u1ed1i chi\u1ebfu TK 156 v\u1edbi phi\u1ebfu nh\u1eadp kho, chi ti\u1ebft t\u1eebng l\u00f4<\/td>\n<td>S\u1ed5 k\u1ebf to\u00e1n c\u00f3 h\u00e0ng nh\u01b0ng ch\u01b0a c\u00f3 ch\u1ee9ng t\u1eeb nh\u1eadp kho<\/td>\n<\/tr>\n<tr>\n<td>\u0110\u1ed1i chi\u1ebfu t\u1ed5ng th\u1ec3<\/td>\n<td>So s\u00e1nh h\u1ed3 s\u01a1 h\u1ea3i quan \u2013 kho \u2013 k\u1ebf to\u00e1n<\/td>\n<td>M\u1ed9t l\u00f4 h\u00e0ng c\u00f3 s\u1ed1 li\u1ec7u kh\u00e1c nhau gi\u1eefa c\u00e1c b\u1ed9 ph\u1eadn<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 style=\"text-align: justify;\">4.1. Ki\u1ec3m tra t\u1ef7 gi\u00e1 v\u00e0 c\u00e1c kho\u1ea3n \u1ee9ng tr\u01b0\u1edbc b\u1eb1ng ngo\u1ea1i t\u1ec7<\/h3>\n<p style=\"text-align: justify;\">\u0110\u00e2y l\u00e0 b\u01b0\u1edbc n\u00ean ki\u1ec3m tra \u0111\u1ea7u ti\u00ean \u0111\u1ed1i v\u1edbi c\u00e1c l\u00f4 h\u00e0ng thanh to\u00e1n b\u1eb1ng USD ho\u1eb7c ngo\u1ea1i t\u1ec7 kh\u00e1c. Theo TT99, n\u1ebfu doanh nghi\u1ec7p \u1ee9ng tr\u01b0\u1edbc m\u1ed9t ph\u1ea7n ti\u1ec1n cho nh\u00e0 cung c\u1ea5p b\u1eb1ng ngo\u1ea1i t\u1ec7, ph\u1ea7n gi\u00e1 tr\u1ecb h\u00e0ng t\u01b0\u01a1ng \u1ee9ng v\u1edbi kho\u1ea3n \u1ee9ng tr\u01b0\u1edbc \u0111\u01b0\u1ee3c ghi nh\u1eadn theo t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m \u1ee9ng tr\u01b0\u1edbc. Ph\u1ea7n gi\u00e1 tr\u1ecb h\u00e0ng ch\u01b0a thanh to\u00e1n \u0111\u01b0\u1ee3c ghi nh\u1eadn theo t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m nh\u1eadn h\u00e0ng.<\/p>\n<p style=\"text-align: justify;\">Do \u0111\u00f3, k\u1ebf to\u00e1n c\u1ea7n \u0111\u1ed1i chi\u1ebfu:<\/p>\n<p style=\"text-align: justify;\">H\u1ee3p \u0111\u1ed3ng \u2192 ch\u1ee9ng t\u1eeb chuy\u1ec3n ti\u1ec1n \u2192 t\u1ef7 gi\u00e1 ng\u00e0y \u1ee9ng tr\u01b0\u1edbc \u2192 Commercial Invoice \u2192 t\u1ef7 gi\u00e1 ng\u00e0y nh\u1eadn h\u00e0ng \u2192 s\u1ed1 d\u01b0 c\u00f4ng n\u1ee3.<\/p>\n<p style=\"text-align: justify;\">N\u1ebfu doanh nghi\u1ec7p c\u00f3 nhi\u1ec1u l\u1ea7n \u1ee9ng tr\u01b0\u1edbc, n\u00ean theo d\u00f5i ri\u00eang t\u1eebng l\u1ea7n thay v\u00ec l\u1ea5y t\u1ef7 gi\u00e1 b\u00ecnh qu\u00e2n \u0111\u1ec3 ghi nh\u1eadn m\u1ed9t c\u00e1ch \u0111\u01a1n gi\u1ea3n. \u0110\u00e2y l\u00e0 m\u1ed9t trong nh\u1eefng \u0111i\u1ec3m c\u00f3 th\u1ec3 t\u1ea1o ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 tr\u1ecb h\u00e0ng nh\u1eadp kh\u1ea9u v\u00e0 c\u00f4ng n\u1ee3 ph\u1ea3i tr\u1ea3 n\u1ebfu x\u1eed l\u00fd kh\u00f4ng \u0111\u00fang th\u1eddi \u0111i\u1ec3m.<\/p>\n<h3 style=\"text-align: justify;\">4.2. \u0110\u1ed1i chi\u1ebfu thu\u1ebf nh\u1eadp kh\u1ea9u v\u00e0 thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u<\/h3>\n<p style=\"text-align: justify;\">Sau khi ki\u1ec3m tra t\u1ef7 gi\u00e1, k\u1ebf to\u00e1n c\u1ea7n \u0111\u1ed1i chi\u1ebfu c\u00e1c kho\u1ea3n thu\u1ebf v\u1edbi t\u1edd khai h\u1ea3i quan, ch\u1ee9ng t\u1eeb n\u1ed9p ng\u00e2n s\u00e1ch.<\/p>\n<p style=\"text-align: justify;\">\u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a thu\u1ed9c quy\u1ec1n s\u1edf h\u1eefu doanh nghi\u1ec7p, thu\u1ebf nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o gi\u00e1 g\u1ed1c h\u00e0ng h\u00f3a v\u00e0 ph\u1ea3n \u00e1nh ngh\u0129a v\u1ee5 ph\u1ea3i n\u1ed9p tr\u00ean TK 3333. Trong khi \u0111\u00f3, thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u ph\u1ea3i \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh ri\u00eang: n\u1ebfu \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb th\u00ec ghi nh\u1eadn v\u00e0o TK 133; n\u1ebfu kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb th\u00ec t\u00ednh v\u00e0o gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a.<\/p>\n<p style=\"text-align: justify;\">K\u1ebf to\u00e1n c\u00f3 th\u1ec3 ki\u1ec3m tra nhanh theo nguy\u00ean t\u1eafc:<\/p>\n<table>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><strong>Kho\u1ea3n m\u1ee5c<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>C\u1ea7n \u0111\u1ed1i chi\u1ebfu v\u1edbi<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>Ki\u1ec3m tra<\/strong><\/td>\n<\/tr>\n<tr>\n<td>Thu\u1ebf nh\u1eadp kh\u1ea9u<\/td>\n<td>T\u1edd khai h\u1ea3i quan, ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf<\/td>\n<td>\u0110\u00e3 t\u00ednh v\u00e0o gi\u00e1 g\u1ed1c ch\u01b0a?<\/td>\n<\/tr>\n<tr>\n<td>Thu\u1ebf GTGT nh\u1eadp kh\u1ea9u<\/td>\n<td>T\u1edd khai, ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf<\/td>\n<td>\u0110\u01b0\u1ee3c kh\u1ea5u tr\u1eeb hay kh\u00f4ng?<\/td>\n<\/tr>\n<tr>\n<td>Thu\u1ebf TT\u0110B<\/td>\n<td>T\u1edd khai, h\u1ed3 s\u01a1 h\u00e0ng h\u00f3a<\/td>\n<td>C\u00f3 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf kh\u00f4ng?<\/td>\n<\/tr>\n<tr>\n<td>Thu\u1ebf BVMT<\/td>\n<td>T\u1edd khai, h\u1ed3 s\u01a1 h\u00e0ng h\u00f3a<\/td>\n<td>C\u00f3 ph\u00e1t sinh kh\u00f4ng?<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">Kh\u00f4ng n\u00ean ch\u1ec9 ki\u1ec3m tra s\u1ed1 d\u01b0 TK 333 m\u00e0 c\u1ea7n \u0111\u1ed1i chi\u1ebfu theo t\u1eebng t\u1edd khai ho\u1eb7c t\u1eebng l\u00f4 h\u00e0ng, \u0111\u1eb7c bi\u1ec7t khi doanh nghi\u1ec7p c\u00f3 nhi\u1ec1u l\u00f4 nh\u1eadp kh\u1ea9u trong c\u00f9ng k\u1ef3.<\/p>\n<h3 style=\"text-align: justify;\">4.3. Ki\u1ec3m tra chi ph\u00ed thu mua v\u00e0 gi\u00e1 g\u1ed1c h\u00e0ng nh\u1eadp kh\u1ea9u<\/h3>\n<p style=\"text-align: justify;\">Theo TT99, chi ph\u00ed thu mua h\u00e0ng h\u00f3a c\u00f3 th\u1ec3 bao g\u1ed3m b\u1ea3o hi\u1ec3m, thu\u00ea kho, thu\u00ea b\u1ebfn b\u00e3i, v\u1eadn chuy\u1ec3n, b\u1ed1c x\u1ebfp, b\u1ea3o qu\u1ea3n v\u00e0 c\u00e1c kho\u1ea3n hao h\u1ee5t t\u1ef1 nhi\u00ean trong \u0111\u1ecbnh m\u1ee9c ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh \u0111\u01b0a h\u00e0ng t\u1eeb n\u01a1i mua v\u1ec1 kho. N\u1ebfu chi ph\u00ed li\u00ean quan \u0111\u1ebfn nhi\u1ec1u h\u00e0ng h\u00f3a, doanh nghi\u1ec7p c\u00f3 th\u1ec3 ph\u00e2n b\u1ed5 theo ti\u00eau th\u1ee9c ph\u00f9 h\u1ee3p, ph\u1ea3i \u0111\u1ea3m b\u1ea3o t\u00ednh nh\u1ea5t qu\u00e1n.<\/p>\n<p style=\"text-align: justify;\">V\u00ec v\u1eady, tr\u01b0\u1edbc khi kh\u00f3a s\u1ed5, k\u1ebf to\u00e1n n\u00ean l\u1eadp danh s\u00e1ch c\u00e1c kho\u1ea3n chi ph\u00ed ph\u00e1t sinh cho t\u1eebng l\u00f4:<\/p>\n<p style=\"text-align: justify;\">Gi\u00e1 mua + thu\u1ebf nh\u1eadp kh\u1ea9u + chi ph\u00ed v\u1eadn chuy\u1ec3n + b\u1ea3o hi\u1ec3m + b\u1ed1c x\u1ebfp + chi ph\u00ed thu mua kh\u00e1c = c\u01a1 s\u1edf x\u00e1c \u0111\u1ecbnh gi\u00e1 g\u1ed1c h\u00e0ng nh\u1eadp kh\u1ea9u.<\/p>\n<p style=\"text-align: justify;\">M\u1ed9t l\u1ed7i th\u01b0\u1eddng g\u1eb7p l\u00e0 k\u1ebf to\u00e1n \u0111\u00e3 nh\u1eadp h\u00e0ng v\u00e0o TK 156 nh\u01b0ng c\u00e1c h\u00f3a \u0111\u01a1n v\u1eadn chuy\u1ec3n, ph\u00ed logistics ho\u1eb7c chi ph\u00ed li\u00ean quan ph\u00e1t sinh sau \u0111\u00f3 l\u1ea1i ch\u01b0a \u0111\u01b0\u1ee3c t\u1eadp h\u1ee3p. \u0110i\u1ec1u n\u00e0y khi\u1ebfn gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho v\u00e0 gi\u00e1 v\u1ed1n c\u00f3 th\u1ec3 ch\u01b0a ph\u1ea3n \u00e1nh \u0111\u1ea7y \u0111\u1ee7 gi\u00e1 g\u1ed1c.<\/p>\n<h3 style=\"text-align: justify;\">4.4. Ki\u1ec3m tra h\u00e0ng nh\u1eadp kh\u1ea9u ch\u01b0a v\u1ec1 kho<\/h3>\n<p style=\"text-align: justify;\">Kh\u00f4ng n\u00ean m\u1eb7c \u0111\u1ecbnh r\u1eb1ng m\u1ecdi h\u00e0ng \u0111\u00e3 mua \u0111\u1ec1u ph\u1ea3i n\u1eb1m tr\u00ean TK 156. Theo TT99, TK 151 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 ph\u1ea3n \u00e1nh v\u1eadt t\u01b0, h\u00e0ng h\u00f3a \u0111\u00e3 thu\u1ed9c quy\u1ec1n s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p nh\u01b0ng c\u00f2n \u0111ang \u1edf kho ng\u01b0\u1eddi b\u00e1n, c\u1ea3ng, b\u1ebfn b\u00e3i, kho ngo\u1ea1i quan, \u0111ang v\u1eadn chuy\u1ec3n ho\u1eb7c \u0111\u00e3 v\u1ec1 doanh nghi\u1ec7p nh\u01b0ng ch\u1edd ki\u1ec3m nghi\u1ec7m, ki\u1ec3m nh\u1eadn nh\u1eadp kho.<\/p>\n<p style=\"text-align: justify;\">V\u00ec v\u1eady, cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n c\u1ea7n r\u00e0 so\u00e1t c\u00e1c l\u00f4 h\u00e0ng c\u00f3 t\u00ecnh tr\u1ea1ng:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">\u0110\u00e3 thanh to\u00e1n ho\u1eb7c \u0111\u00e3 ch\u1ea5p nh\u1eadn thanh to\u00e1n.<\/li>\n<li aria-level=\"1\">H\u00e0ng ch\u01b0a th\u1ef1c t\u1ebf nh\u1eadp kho.<\/li>\n<li aria-level=\"1\">H\u00e0ng \u0111ang v\u1eadn chuy\u1ec3n ho\u1eb7c c\u00f2n \u1edf c\u1ea3ng\/kho ngo\u1ea1i quan.<\/li>\n<li aria-level=\"1\">H\u00e0ng \u0111\u00e3 v\u1ec1 nh\u01b0ng ch\u01b0a ho\u00e0n t\u1ea5t ki\u1ec3m nh\u1eadn.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">N\u1ebfu thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p h\u00e0ng mua \u0111ang \u0111i \u0111\u01b0\u1eddng, c\u1ea7n ghi nh\u1eadn tr\u00ean TK 151 thay v\u00ec \u0111\u01b0a ngay v\u00e0o TK 156. Khi h\u00e0ng v\u1ec1 nh\u1eadp kho, k\u1ebf to\u00e1n chuy\u1ec3n t\u1eeb TK 151 sang TK 156.<\/p>\n<p style=\"text-align: justify;\">\u0110i\u1ec1u n\u00e0y \u0111\u1eb7c bi\u1ec7t quan tr\u1ecdng t\u1ea1i th\u1eddi \u0111i\u1ec3m 31\/12 ho\u1eb7c ng\u00e0y k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh, b\u1edfi n\u1ebfu b\u1ecf s\u00f3t h\u00e0ng mua \u0111ang \u0111i \u0111\u01b0\u1eddng, s\u1ed1 li\u1ec7u h\u00e0ng t\u1ed3n kho v\u00e0 c\u00f4ng n\u1ee3 c\u00f3 th\u1ec3 kh\u00f4ng ph\u1ea3n \u00e1nh \u0111\u00fang tr\u1ea1ng th\u00e1i t\u00e0i s\u1ea3n c\u1ee7a doanh nghi\u1ec7p.<\/p>\n<h3 style=\"text-align: justify;\">4.5. \u0110\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3 v\u1edbi nh\u00e0 cung c\u1ea5p n\u01b0\u1edbc ngo\u00e0i<\/h3>\n<p style=\"text-align: justify;\">\u0110\u1ed1i v\u1edbi TK 331, k\u1ebf to\u00e1n n\u00ean \u0111\u1ed1i chi\u1ebfu t\u1ed1i thi\u1ec3u:<\/p>\n<p style=\"text-align: justify;\">H\u1ee3p \u0111\u1ed3ng \u2192 Commercial Invoice \u2192 s\u1ed1 ti\u1ec1n \u0111\u00e3 \u1ee9ng \u2192 h\u00e0ng \u0111\u00e3 nh\u1eadn \u2192 s\u1ed1 ti\u1ec1n \u0111\u00e3 thanh to\u00e1n \u2192 s\u1ed1 d\u01b0 ph\u1ea3i tr\u1ea3.<\/p>\n<p style=\"text-align: justify;\">N\u1ebfu giao d\u1ecbch b\u1eb1ng ngo\u1ea1i t\u1ec7, n\u00ean ki\u1ec3m tra ri\u00eang c\u1ea3 nguy\u00ean t\u1ec7 v\u00e0 gi\u00e1 tr\u1ecb quy \u0111\u1ed5i VND. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111\u00e3 \u1ee9ng tr\u01b0\u1edbc nhi\u1ec1u l\u1ea7n, m\u1ed7i kho\u1ea3n \u1ee9ng tr\u01b0\u1edbc c\u1ea7n c\u00f3 c\u0103n c\u1ee9 v\u1ec1 th\u1eddi \u0111i\u1ec3m, t\u1ef7 gi\u00e1 s\u1eed d\u1ee5ng.<\/p>\n<p style=\"text-align: justify;\">M\u1ee5c ti\u00eau kh\u00f4ng ch\u1ec9 l\u00e0 \u0111\u1ea3m b\u1ea3o TK 331 \u201ckh\u1edbp s\u1ed1\u201d m\u00e0 c\u00f2n ph\u1ea3i tr\u1ea3 l\u1eddi \u0111\u01b0\u1ee3c: s\u1ed1 d\u01b0 c\u00f4ng n\u1ee3 hi\u1ec7n t\u1ea1i thu\u1ed9c l\u00f4 h\u00e0ng n\u00e0o, c\u00f2n ph\u1ea3i thanh to\u00e1n bao nhi\u00eau ngo\u1ea1i t\u1ec7, gi\u00e1 tr\u1ecb ghi s\u1ed5 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh t\u1eeb nh\u1eefng giao d\u1ecbch n\u00e0o.<\/p>\n<h3 style=\"text-align: justify;\">4.6. \u0110\u1ed1i chi\u1ebfu ba b\u00ean: H\u1ea3i quan \u2013 Kho \u2013 K\u1ebf to\u00e1n<\/h3>\n<p style=\"text-align: justify;\">\u0110\u00e2y l\u00e0 b\u01b0\u1edbc ki\u1ec3m tra t\u1ed5ng th\u1ec3 n\u00ean th\u1ef1c hi\u1ec7n tr\u01b0\u1edbc khi kh\u00f3a s\u1ed5. C\u00f3 th\u1ec3 x\u00e2y d\u1ef1ng m\u1ed9t b\u1ea3ng \u0111\u1ed1i chi\u1ebfu theo t\u1eebng l\u00f4:<\/p>\n<table>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><strong>N\u1ed9i dung<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>H\u1ed3 s\u01a1 h\u1ea3i quan<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>B\u1ed9 ph\u1eadn kho<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>S\u1ed5 k\u1ebf to\u00e1n<\/strong><\/td>\n<\/tr>\n<tr>\n<td>S\u1ed1 t\u1edd khai\/l\u00f4 h\u00e0ng<\/td>\n<td>C\u00f3<\/td>\n<td>C\u00f3<\/td>\n<td>C\u00f3<\/td>\n<\/tr>\n<tr>\n<td>S\u1ed1 l\u01b0\u1ee3ng<\/td>\n<td>\u0110\u1ed1i chi\u1ebfu<\/td>\n<td>\u0110\u1ed1i chi\u1ebfu<\/td>\n<td>\u0110\u1ed1i chi\u1ebfu<\/td>\n<\/tr>\n<tr>\n<td>Gi\u00e1 tr\u1ecb h\u00e0ng<\/td>\n<td>\u0110\u1ed1i chi\u1ebfu<\/td>\n<td>Phi\u1ebfu nh\u1eadp<\/td>\n<td>TK 156\/151<\/td>\n<\/tr>\n<tr>\n<td>Thu\u1ebf nh\u1eadp kh\u1ea9u<\/td>\n<td>T\u1edd khai<\/td>\n<td>Kh\u00f4ng \u00e1p d\u1ee5ng<\/td>\n<td>TK 3333<\/td>\n<\/tr>\n<tr>\n<td>Thu\u1ebf GTGT nh\u1eadp kh\u1ea9u<\/td>\n<td>T\u1edd khai<\/td>\n<td>Kh\u00f4ng \u00e1p d\u1ee5ng<\/td>\n<td>TK 133\/33312<\/td>\n<\/tr>\n<tr>\n<td>Chi ph\u00ed thu mua<\/td>\n<td>H\u1ed3 s\u01a1 li\u00ean quan<\/td>\n<td>Ch\u1ee9ng t\u1eeb d\u1ecbch v\u1ee5<\/td>\n<td>TK 156\/632<\/td>\n<\/tr>\n<tr>\n<td>T\u00ecnh tr\u1ea1ng h\u00e0ng<\/td>\n<td>\u0110ang v\u1eadn chuy\u1ec3n\/\u0111\u00e3 th\u00f4ng quan<\/td>\n<td>\u0110\u00e3\/ch\u01b0a nh\u1eadp kho<\/td>\n<td>TK 151\/156<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">C\u00e1ch ki\u1ec3m tra n\u00e0y gi\u00fap k\u1ebf to\u00e1n ph\u00e1t hi\u1ec7n nhanh tr\u01b0\u1eddng h\u1ee3p h\u1ea3i quan \u0111\u00e3 c\u00f3 t\u1edd khai nh\u01b0ng kho ch\u01b0a ghi nh\u1eadn, ho\u1eb7c kho \u0111\u00e3 nh\u1eadp h\u00e0ng nh\u01b0ng k\u1ebf to\u00e1n ch\u01b0a c\u1eadp nh\u1eadt \u0111\u1ea7y \u0111\u1ee7 gi\u00e1 tr\u1ecb v\u00e0 chi ph\u00ed li\u00ean quan.<\/p>\n<h3 style=\"text-align: justify;\">4.7. Checklist cu\u1ed1i c\u00f9ng tr\u01b0\u1edbc khi kh\u00f3a s\u1ed5<\/h3>\n<p style=\"text-align: justify;\">Tr\u01b0\u1edbc khi ch\u1ed1t s\u1ed1 li\u1ec7u, k\u1ebf to\u00e1n c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng checklist ng\u1eafn sau:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">\u0110\u00e3 \u0111\u1ed1i chi\u1ebfu t\u1ef7 gi\u00e1 c\u1ee7a t\u1eebng th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh giao d\u1ecbch ngo\u1ea1i t\u1ec7.<\/li>\n<li aria-level=\"1\">\u0110\u00e3 ki\u1ec3m tra ri\u00eang c\u00e1c kho\u1ea3n \u1ee9ng tr\u01b0\u1edbc cho nh\u00e0 cung c\u1ea5p n\u01b0\u1edbc ngo\u00e0i.<\/li>\n<li aria-level=\"1\">\u0110\u00e3 \u0111\u1ed1i chi\u1ebfu gi\u00e1 mua v\u1edbi Commercial Invoice v\u00e0 h\u1ee3p \u0111\u1ed3ng.<\/li>\n<li aria-level=\"1\">\u0110\u00e3 ghi nh\u1eadn \u0111\u1ea7y \u0111\u1ee7 thu\u1ebf nh\u1eadp kh\u1ea9u v\u00e0o gi\u00e1 g\u1ed1c khi thu\u1ed9c quy\u1ec1n s\u1edf h\u1eefu doanh nghi\u1ec7p.<\/li>\n<li aria-level=\"1\">\u0110\u00e3 x\u00e1c \u0111\u1ecbnh \u0111\u00fang thu\u1ebf GTGT nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb\/kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb.<\/li>\n<li aria-level=\"1\">\u0110\u00e3 t\u1eadp h\u1ee3p \u0111\u1ea7y \u0111\u1ee7 chi ph\u00ed thu mua li\u00ean quan \u0111\u1ebfn t\u1eebng l\u00f4 h\u00e0ng.<\/li>\n<li aria-level=\"1\">\u0110\u00e3 ph\u00e2n b\u1ed5 chi ph\u00ed thu mua theo ti\u00eau th\u1ee9c ph\u00f9 h\u1ee3p, nh\u1ea5t qu\u00e1n.<\/li>\n<li aria-level=\"1\">\u0110\u00e3 r\u00e0 so\u00e1t c\u00e1c l\u00f4 h\u00e0ng ch\u01b0a v\u1ec1 kho \u0111\u1ec3 ghi nh\u1eadn TK 151 n\u1ebfu \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n.<\/li>\n<li aria-level=\"1\">\u0110\u00e3 \u0111\u1ed1i chi\u1ebfu TK 331 v\u1edbi c\u00f4ng n\u1ee3 nh\u00e0 cung c\u1ea5p n\u01b0\u1edbc ngo\u00e0i.<\/li>\n<li aria-level=\"1\">\u0110\u00e3 \u0111\u1ed1i chi\u1ebfu c\u00e1c t\u00e0i kho\u1ea3n thu\u1ebf v\u1edbi t\u1edd khai, ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf.<\/li>\n<li aria-level=\"1\">\u0110\u00e3 \u0111\u1ed1i chi\u1ebfu s\u1ed1 l\u01b0\u1ee3ng, gi\u00e1 tr\u1ecb gi\u1eefa h\u1ed3 s\u01a1 nh\u1eadp kh\u1ea9u, kho, s\u1ed5 k\u1ebf to\u00e1n.<\/li>\n<li aria-level=\"1\">\u0110\u00e3 x\u1eed l\u00fd c\u00e1c kho\u1ea3n h\u00e0ng tr\u1ea3 l\u1ea1i, gi\u1ea3m gi\u00e1 ho\u1eb7c chi\u1ebft kh\u1ea5u ph\u00e1t sinh tr\u01b0\u1edbc ng\u00e0y kh\u00f3a s\u1ed5.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Th\u1ef1c hi\u1ec7n checklist n\u00e0y gi\u00fap chuy\u1ec3n vi\u1ec7c ki\u1ec3m tra t\u1eeb \u201cxem b\u00fat to\u00e1n c\u00f3 \u0111\u00fang kh\u00f4ng\u201d sang \u201cki\u1ec3m so\u00e1t to\u00e0n b\u1ed9 chu\u1ed7i nghi\u1ec7p v\u1ee5 nh\u1eadp kh\u1ea9u\u201d. \u0110\u00e2y l\u00e0 c\u00e1ch ti\u1ebfp c\u1eadn ph\u00f9 h\u1ee3p h\u01a1n v\u1edbi vai tr\u00f2 c\u1ee7a k\u1ebf to\u00e1n tr\u01b0\u1edfng, b\u1edfi m\u1ed9t nghi\u1ec7p v\u1ee5 nh\u1eadp kh\u1ea9u ch\u1ec9 th\u1ef1c s\u1ef1 \u0111\u01b0\u1ee3c ki\u1ec3m so\u00e1t khi ch\u1ee9ng t\u1eeb h\u1ea3i quan, thu\u1ebf, c\u00f4ng n\u1ee3, kho v\u00e0 gi\u00e1 tr\u1ecb ghi nh\u1eadn k\u1ebf to\u00e1n c\u00f9ng kh\u1edbp v\u1edbi nhau.<\/p>\n<h2 style=\"text-align: justify;\">5. Qu\u1ea3n l\u00fd k\u1ebf to\u00e1n hi\u1ec7u qu\u1ea3 v\u1edbi ph\u1ea7n m\u1ec1m Accnet ERP<\/h2>\n<p style=\"text-align: justify;\">Ph\u1ea7n m\u1ec1m Accnet ERP cung c\u1ea5p gi\u1ea3i ph\u00e1p to\u00e0n di\u1ec7n, gi\u00fap k\u1ebf to\u00e1n th\u1ef1c hi\u1ec7n nghi\u1ec7p v\u1ee5 m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c v\u00e0 nhanh ch\u00f3ng.<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">H\u1ea1ch to\u00e1n t\u1ef1 \u0111\u1ed9ng to\u00e0n b\u1ed9 nghi\u1ec7p v\u1ee5 nh\u1eadp kh\u1ea9u: cho ph\u00e9p nh\u1eadp li\u1ec7u nhanh th\u00f4ng tin h\u00e0ng h\u00f3a, t\u1ef1 \u0111\u1ed9ng t\u00ednh thu\u1ebf nh\u1eadp kh\u1ea9u, thu\u1ebf GTGT v\u00e0 c\u00e1c chi ph\u00ed li\u00ean quan theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, bao g\u1ed3m h\u1ea1ch to\u00e1n theo Th\u00f4ng t\u01b0 133 &amp; 99. H\u1ec7 th\u1ed1ng t\u1ef1 \u0111\u1ed9ng sinh b\u00fat to\u00e1n v\u00e0o c\u00e1c t\u00e0i kho\u1ea3n t\u01b0\u01a1ng \u1ee9ng (TK 156, 211, 133, 3333\u2026), gi\u1ea3m thi\u1ec3u sai s\u00f3t so v\u1edbi h\u1ea1ch to\u00e1n th\u1ee7 c\u00f4ng.<\/li>\n<li aria-level=\"1\">C\u1eadp nh\u1eadt t\u1ef7 gi\u00e1 th\u1ef1c t\u1ebf &amp; chuy\u1ec3n \u0111\u1ed5i sang VND: Accnet ERP t\u1ef1 \u0111\u1ed9ng c\u1eadp nh\u1eadt t\u1ef7 gi\u00e1 theo ng\u00e0y giao d\u1ecbch ho\u1eb7c l\u1eadp t\u1edd khai h\u1ea3i quan, \u0111\u1ea3m b\u1ea3o gi\u00e1 tr\u1ecb k\u1ebf to\u00e1n ch\u00ednh x\u00e1c b\u1eb1ng VND. H\u1ec7 th\u1ed1ng c\u0169ng x\u1eed l\u00fd bi\u1ebfn \u0111\u1ed9ng t\u1ef7 gi\u00e1 v\u00e0 ph\u00e2n b\u1ed5 ch\u00eanh l\u1ec7ch v\u00e0o c\u00e1c t\u00e0i kho\u1ea3n li\u00ean quan, gi\u00fap b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 qu\u1ea3n tr\u1ecb chi ph\u00ed ph\u1ea3n \u00e1nh \u0111\u00fang th\u1ef1c t\u1ebf.<\/li>\n<li aria-level=\"1\">Ki\u1ec3m so\u00e1t ch\u1ee9ng t\u1eeb &amp; c\u00f4ng n\u1ee3 ch\u1eb7t ch\u1ebd: Ph\u1ea7n m\u1ec1m l\u01b0u tr\u1eef to\u00e0n b\u1ed9 ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed nh\u01b0 h\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i, t\u1edd khai h\u1ea3i quan, v\u1eadn \u0111\u01a1n v\u00e0 bi\u00ean lai n\u1ed9p thu\u1ebf. \u0110\u1ed3ng th\u1eddi, h\u1ec7 th\u1ed1ng theo d\u00f5i c\u00f4ng n\u1ee3 nh\u00e0 cung c\u1ea5p nh\u1eafc nh\u1edf thanh to\u00e1n \u0111\u00fang h\u1ea1n, gi\u1ea3m r\u1ee7i ro ph\u1ea1t \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o h\u1ea1ch to\u00e1n \u0111\u1ea7y \u0111\u1ee7, ch\u00ednh x\u00e1c m\u1ecdi nghi\u1ec7p v\u1ee5 nh\u1eadp kh\u1ea9u.<\/li>\n<li aria-level=\"1\">T\u1ed5ng h\u1ee3p b\u00e1o c\u00e1o chi ph\u00ed, gi\u00e1 v\u1ed1n &amp; thu\u1ebf nh\u1eadp kh\u1ea9u: Cung c\u1ea5p b\u00e1o c\u00e1o chi ti\u1ebft, gi\u00fap k\u1ebf to\u00e1n v\u00e0 l\u00e3nh \u0111\u1ea1o \u0111\u00e1nh gi\u00e1 ch\u00ednh x\u00e1c chi ph\u00ed nh\u1eadp kh\u1ea9u, gi\u00e1 v\u1ed1n c\u0169ng nh\u01b0 thu\u1ebf ph\u1ea3i n\u1ed9p. Doanh nghi\u1ec7p c\u00f3 th\u1ec3 so s\u00e1nh chi ph\u00ed th\u1ef1c t\u1ebf v\u1edbi d\u1ef1 to\u00e1n, t\u1ed1i \u01b0u chi\u1ebfn l\u01b0\u1ee3c mua h\u00e0ng qu\u1ea3n l\u00fd d\u00f2ng ti\u1ec1n hi\u1ec7u qu\u1ea3.<\/li>\n<li aria-level=\"1\">T\u1ed1i \u01b0u c\u00f4ng t\u00e1c ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 &amp; gi\u1ea3m sai s\u00f3t: V\u1edbi t\u00ednh n\u0103ng t\u1ef1 \u0111\u1ed9ng h\u1ea1ch to\u00e1n, l\u01b0u tr\u1eef ch\u1ee9ng t\u1eeb v\u00e0 c\u1ea3nh b\u00e1o nh\u1eafc nh\u1edf, ph\u1ea7n m\u1ec1m gi\u00fap gi\u1ea3m r\u1ee7i ro sai s\u00f3t th\u1ee7 c\u00f4ng nh\u1eb1m n\u00e2ng cao hi\u1ec7u qu\u1ea3 ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9, \u0111\u1eb7c bi\u1ec7t h\u1eefu \u00edch cho doanh nghi\u1ec7p nh\u1eadp kh\u1ea9u v\u1edbi kh\u1ed1i l\u01b0\u1ee3ng giao d\u1ecbch l\u1edbn ho\u1eb7c \u0111a d\u1ea1ng h\u00e0ng h\u00f3a.<\/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=\"368938dab81041f5095e9295e4c797e1\">\n<form enctype=\"multipart\/form-data\" method=\"post\" class=\"frm-show-form \" id=\"form_pm-ke-toan\" data-token=\"368938dab81041f5095e9295e4c797e1\">\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=\"1203972099\" \/><input type=\"hidden\" name=\"_wp_http_referer\" value=\"\/en\/wp-json\/wp\/v2\/posts\/49236\" \/><div id=\"frm_field_277_container\" class=\"frm_form_field form-field  frm_required_field frm_top_container frm12 frm_first\">\r\n    <label for=\"field_k597l745\" id=\"field_k597l745_label\" class=\"frm_primary_label\">\r\n        <span class=\"frm_required\" aria-hidden=\"true\"><\/span>\r\n    <\/label>\r\n    <input type=\"text\" id=\"field_k597l745\" name=\"item_meta[277]\" value=\"\"  placeholder=\"H\u1ecd v\u00e0 t\u00ean*\" data-reqmsg=\"Th\u00f4ng tin n\u00e0y kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u1ec3 tr\u1ed1ng\" aria-required=\"true\" data-invmsg=\"Text is invalid\" aria-invalid=\"false\"  \/>\r\n    \r\n    \r\n<\/div>\n<div id=\"frm_field_278_container\" class=\"frm_form_field form-field  frm_required_field frm_top_container frm6 frm_first\">\r\n    <label for=\"field_k7d4c745\" id=\"field_k7d4c745_label\" class=\"frm_primary_label\">\r\n        <span class=\"frm_required\" aria-hidden=\"true\"><\/span>\r\n    <\/label>\r\n    <input type=\"tel\" id=\"field_k7d4c745\" name=\"item_meta[278]\" value=\"\"  placeholder=\"S\u1ed1 \u0111i\u1ec7n tho\u1ea1i*\" data-reqmsg=\"Th\u00f4ng tin n\u00e0y kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u1ec3 tr\u1ed1ng\" aria-required=\"true\" data-invmsg=\"This field kh\u00f4ng h\u1ee3p l\u1ec7\" aria-invalid=\"false\" pattern=\"((\\+\\d{1,3}(-|.| )?\\(?\\d\\)?(-| |.)?\\d{1,5})|(\\(?\\d{2,6}\\)?))(-|.| )?(\\d{3,4})(-|.| )?(\\d{4})(( x| ext)\\d{1,5}){0,1}$\"  \/>\r\n    \r\n    \r\n<\/div>\n<div id=\"frm_field_279_container\" class=\"frm_form_field form-field  frm_required_field frm_top_container frm6\">\r\n    <label for=\"field_qnbh4745\" id=\"field_qnbh4745_label\" class=\"frm_primary_label\">\r\n        <span class=\"frm_required\" aria-hidden=\"true\"><\/span>\r\n    <\/label>\r\n    <input type=\"email\" id=\"field_qnbh4745\" name=\"item_meta[279]\" value=\"\"  placeholder=\"Email*\" data-reqmsg=\"Th\u00f4ng tin n\u00e0y kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u1ec3 tr\u1ed1ng\" aria-required=\"true\" data-invmsg=\"This field kh\u00f4ng h\u1ee3p l\u1ec7\" aria-invalid=\"false\"  \/>\r\n    \r\n    \r\n<\/div>\n<div id=\"frm_field_280_container\" class=\"frm_form_field form-field  frm_top_container frm6 frm_first\">\r\n\t<label for=\"field_c6cjz3\" id=\"field_c6cjz3_label\" class=\"frm_primary_label\">\r\n\t\t<span class=\"frm_required\" aria-hidden=\"true\"><\/span>\r\n\t<\/label>\r\n\t\t\t<select name=\"item_meta[280]\" id=\"field_c6cjz3\"  placeholder=\"Ch\u1ee9c v\u1ee5\" data-invmsg=\"This field kh\u00f4ng h\u1ee3p l\u1ec7\" aria-invalid=\"false\"  >\n\t\t<option  class=\"frm-select-placeholder\" value=\"\" data-placeholder=\"true\">Ch\u1ee9c v\u1ee5<\/option><option  value=\"Ch\u1ee7 doanh nghi\u1ec7p\">Ch\u1ee7 doanh nghi\u1ec7p<\/option><option  value=\"Gi\u00e1m \u0111\u1ed1c\/Ph\u00f3 gi\u00e1m \u0111\u1ed1c\">Gi\u00e1m \u0111\u1ed1c\/Ph\u00f3 gi\u00e1m \u0111\u1ed1c<\/option><option  value=\"Tr\u01b0\u1edfng ph\u00f2ng K\u00ea\u0301 toa\u0301n\">Tr\u01b0\u1edfng ph\u00f2ng K\u00ea\u0301 toa\u0301n<\/option><option  value=\"Tr\u01b0\u1edfng ph\u00f2ng Mua ha\u0300ng\">Tr\u01b0\u1edfng ph\u00f2ng Mua ha\u0300ng<\/option><option  value=\"Tr\u01b0\u1edfng ph\u00f2ng IT\">Tr\u01b0\u1edfng ph\u00f2ng IT<\/option><option  value=\"Tr\u01b0\u1edfng ph\u00f2ng Nh\u00e2n s\u1ef1\">Tr\u01b0\u1edfng ph\u00f2ng Nh\u00e2n s\u1ef1<\/option><option  value=\"Tr\u01b0\u1edfng ph\u00f2ng Marketing\">Tr\u01b0\u1edfng ph\u00f2ng Marketing<\/option><option  value=\"Tr\u01b0\u1edfng ph\u00f2ng Kinh doanh\">Tr\u01b0\u1edfng ph\u00f2ng Kinh doanh<\/option><option  value=\"Qu\u1ea3n l\u00fd d\u1ef1 \u00e1n\">Qu\u1ea3n l\u00fd d\u1ef1 \u00e1n<\/option><option  value=\"Nh\u00e2n vi\u00ean\">Nh\u00e2n vi\u00ean<\/option><option  value=\"Kh\u00e1c\">Kh\u00e1c<\/option>\t<\/select>\n\t\r\n\t\r\n\t\r\n<\/div>\n<div id=\"frm_field_281_container\" class=\"frm_form_field form-field  frm_required_field frm_top_container frm6\">\r\n    <label for=\"field_92h0d745\" id=\"field_92h0d745_label\" class=\"frm_primary_label\">\r\n        <span class=\"frm_required\" aria-hidden=\"true\"><\/span>\r\n    <\/label>\r\n    <input type=\"text\" id=\"field_92h0d745\" name=\"item_meta[281]\" value=\"\"  placeholder=\"T\u00ean doanh nghi\u1ec7p\/MST*\" data-reqmsg=\"Th\u00f4ng tin n\u00e0y kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u1ec3 tr\u1ed1ng\" aria-required=\"true\" data-invmsg=\"Text is invalid\" aria-invalid=\"false\"  \/>\r\n    \r\n    \r\n<\/div>\n<div id=\"frm_field_282_container\" class=\"frm_form_field form-field  frm_top_container frm6 frm_first\">\r\n\t<label for=\"field_tidhs5\" id=\"field_tidhs5_label\" class=\"frm_primary_label\">\r\n\t\t<span class=\"frm_required\" aria-hidden=\"true\"><\/span>\r\n\t<\/label>\r\n\t\t\t<select name=\"item_meta[282]\" id=\"field_tidhs5\"  placeholder=\"Quy m\u00f4 nh\u00e2n s\u1ef1\" data-invmsg=\"This field kh\u00f4ng h\u1ee3p l\u1ec7\" aria-invalid=\"false\"  >\n\t\t<option  class=\"frm-select-placeholder\" value=\"\" data-placeholder=\"true\">Quy m\u00f4 nh\u00e2n s\u1ef1<\/option><option  value=\"Si\u00eau Nho\u0309 (&lt;20)\">Si\u00eau Nho\u0309 (&lt;20)<\/option><option  value=\"Nho\u0309 (&lt;=100)\">Nho\u0309 (&lt;=100)<\/option><option  value=\"V\u01b0\u0300a (&lt;=500)\">V\u01b0\u0300a (&lt;=500)<\/option><option  value=\"L\u01a1\u0301n (&lt;=3000)\">L\u01a1\u0301n (&lt;=3000)<\/option><option  value=\"R\u00e2\u0301t L\u01a1\u0301n (&gt;3000)\">R\u00e2\u0301t L\u01a1\u0301n (&gt;3000)<\/option>\t<\/select>\n\t\r\n\t\r\n\t\r\n<\/div>\n<div id=\"frm_field_283_container\" class=\"frm_form_field form-field  frm_top_container frm6\">\r\n\t<label for=\"field_obq9c34\" id=\"field_obq9c34_label\" class=\"frm_primary_label\">\r\n\t\t<span class=\"frm_required\" aria-hidden=\"true\"><\/span>\r\n\t<\/label>\r\n\t\t\t<select name=\"item_meta[283]\" id=\"field_obq9c34\"  placeholder=\"Ng\u00e0nh ngh\u1ec1\" data-invmsg=\"This field kh\u00f4ng h\u1ee3p l\u1ec7\" aria-invalid=\"false\"  >\n\t\t<option  class=\"frm-select-placeholder\" value=\"\" data-placeholder=\"true\">Ng\u00e0nh ngh\u1ec1<\/option><option  value=\"D\u1ecbch v\u1ee5 c\u00f4ng\">D\u1ecbch v\u1ee5 c\u00f4ng<\/option><option  value=\"T\u00e0i ch\u00ednh\/ng\u00e2n h\u00e0ng\/ba\u0309o hi\u00ea\u0309m\">T\u00e0i ch\u00ednh\/ng\u00e2n h\u00e0ng\/ba\u0309o hi\u00ea\u0309m<\/option><option  value=\"X\u00e2y d\u1ef1ng\/b\u1ea5t \u0111\u1ed9ng s\u1ea3n\">X\u00e2y d\u1ef1ng\/b\u1ea5t \u0111\u1ed9ng s\u1ea3n<\/option><option  value=\"D\u00e2\u0300u khi\u0301\/n\u01b0\u01a1\u0301c\">D\u00e2\u0300u khi\u0301\/n\u01b0\u01a1\u0301c<\/option><option  value=\"Gi\u00e1o d\u1ee5c\/\u0111\u00e0o t\u1ea1o\">Gi\u00e1o d\u1ee5c\/\u0111\u00e0o t\u1ea1o<\/option><option  value=\"B\u00e1n l\u1ebb\">B\u00e1n l\u1ebb<\/option><option  value=\"Th\u1ef1c ph\u1ea9m\/ha\u0300ng ti\u00eau du\u0300ng\">Th\u1ef1c ph\u1ea9m\/ha\u0300ng ti\u00eau du\u0300ng<\/option><option  value=\"D\u01b0\u1ee3c ph\u1ea9m\/Y t\u1ebf\/CN sinh h\u1ecdc\">D\u01b0\u1ee3c ph\u1ea9m\/Y t\u1ebf\/CN sinh h\u1ecdc<\/option><option  value=\"D\u1ec7t\/may\">D\u1ec7t\/may<\/option><option  value=\"Sa\u0309n xu\u00e2\u0301t c\u00f4ng nghi\u00ea\u0323p n\u0103\u0323ng (c\u01a1 kh\u00ed, xi m\u0103ng, the\u0323\u0301p, \u0111i\u00ea\u0323n...)\">Sa\u0309n xu\u00e2\u0301t c\u00f4ng nghi\u00ea\u0323p n\u0103\u0323ng (c\u01a1 kh\u00ed, xi m\u0103ng, the\u0323\u0301p, \u0111i\u00ea\u0323n...)<\/option><option  value=\"S\u1ea3n xu\u00e2\u0301t gi\u00e2\u0301y\/bao bi\u0300\">S\u1ea3n xu\u00e2\u0301t gi\u00e2\u0301y\/bao bi\u0300<\/option><option  value=\"Sa\u0309n xu\u00e2\u0301t kha\u0301c\">Sa\u0309n xu\u00e2\u0301t kha\u0301c<\/option><option  value=\"C\u00f4ng ngh\u1ec7 cao (CNTT, \u0111i\u00ea\u0323n t\u01b0\u0309)\">C\u00f4ng ngh\u1ec7 cao (CNTT, \u0111i\u00ea\u0323n t\u01b0\u0309)<\/option><option  value=\"Di\u0323ch vu\u0323 T\u01b0 v\u1ea5n\/HR\/k\u00ea\u0301 toa\u0301n\">Di\u0323ch vu\u0323 T\u01b0 v\u1ea5n\/HR\/k\u00ea\u0301 toa\u0301n<\/option><option  value=\"L\u00e0m \u0111\u1eb9p\/spa\/th\u1ea9m m\u1ef9\">L\u00e0m \u0111\u1eb9p\/spa\/th\u1ea9m m\u1ef9<\/option><option  value=\"V\u1eadn t\u1ea3i\/kho b\u00e3i\">V\u1eadn t\u1ea3i\/kho b\u00e3i<\/option><option  value=\"\u00d4 t\u00f4\/xe ma\u0301y\/thi\u00ea\u0301t bi\u0323\">\u00d4 t\u00f4\/xe ma\u0301y\/thi\u00ea\u0301t bi\u0323<\/option><option  value=\"Di\u0323ch vu\u0323 l\u01b0u tru\u0301\">Di\u0323ch vu\u0323 l\u01b0u tru\u0301<\/option><option  value=\"Di\u0323ch vu\u0323 \u0103n u\u00f4\u0301ng\/gia\u0309i tri\u0301\">Di\u0323ch vu\u0323 \u0103n u\u00f4\u0301ng\/gia\u0309i tri\u0301<\/option><option  value=\"D\u1ecbch v\u1ee5 th\u01b0\u01a1ng ma\u0323i kha\u0301c\">D\u1ecbch v\u1ee5 th\u01b0\u01a1ng ma\u0323i kha\u0301c<\/option><option  value=\"Kh\u00e1c\">Kh\u00e1c<\/option>\t<\/select>\n\t\r\n\t\r\n\t\r\n<\/div>\n<div id=\"frm_field_284_container\" class=\"frm_form_field form-field  frm_none_container\">\r\n\t<label for=\"g-recaptcha-response\" id=\"field_vlud4_label\" class=\"frm_primary_label\">\r\n\t\t<span class=\"frm_required\" aria-hidden=\"true\"><\/span>\r\n\t<\/label>\r\n\t<div  id=\"field_vlud4\" class=\"frm-g-recaptcha\" data-sitekey=\"6LexPF8bAAAAABVTCNDuOGGhiBWMaQijt5r_RX_G\" data-size=\"normal\" data-theme=\"light\"><\/div>\r\n\t\r\n\t\r\n<\/div>\n<div id=\"frm_field_285_container\" class=\"frm_form_field  frm_html_container form-field\"><span style=\"font-size: 12px;\"><em>B\u1eb1ng c\u00e1ch nh\u1ea5n v\u00e0o n\u00fat <strong>G\u1eedi y\u00eau c\u1ea7u<\/strong>, b\u1ea1n \u0111\u00e3 \u0111\u1ed3ng \u00fd v\u1edbi <a href=\"https:\/\/lacviet.vn\/chinh-sach-bao-ve-du-lieu-ca-nhan\/\">Ch\u00ednh s\u00e1ch b\u1ea3o m\u1eadt th\u00f4ng tin<\/a> c\u1ee7a L\u1ea1c Vi\u1ec7t.<\/em><\/span><\/div>\n<div id=\"frm_field_286_container\" class=\"frm_form_field form-field \">\r\n\t<div class=\"frm_submit frm_flex\">\r\n<button class=\"frm_button_submit\" type=\"submit\"  >G\u1eedi y\u00eau c\u1ea7u<\/button>\r\n\r\n\r\n\r\n<\/div>\r\n<\/div>\n\t<input type=\"hidden\" name=\"item_key\" value=\"\" \/>\n\t<\/div>\n<\/fieldset>\n<\/div>\n\n<\/form>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2da6d83 elementor-widget elementor-widget-text-editor\" data-id=\"2da6d83\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: center;\"><span style=\"font-size: 120%; color: #cf2e2e;\"><strong>T\u00cdCH H\u1ee2P AI T\u0102NG T\u1ed0C CHUY\u1ec2N \u0110\u1ed4I S\u1ed0 K\u1ebe TO\u00c1N<\/strong><\/span><\/p><p data-start=\"1956\" data-end=\"2029\">AI trong AccNet ERP kh\u00f4ng ch\u1ec9 d\u1eebng l\u1ea1i \u1edf t\u1ef1 \u0111\u1ed9ng h\u00f3a nh\u1eadp li\u1ec7u, m\u00e0 c\u00f2n:<\/p><ul><li style=\"text-align: justify;\" data-start=\"2032\" data-end=\"2176\"><strong data-start=\"2032\" data-end=\"2077\">Nh\u1eadn di\u1ec7n &amp; ph\u00e2n lo\u1ea1i ch\u1ee9ng t\u1eeb th\u00f4ng minh<\/strong>: AI qu\u00e9t, \u0111\u1ecdc v\u00e0 ph\u00e2n lo\u1ea1i h\u00f3a \u0111\u01a1n, phi\u1ebfu chi, phi\u1ebfu thu, h\u1ea1n ch\u1ebf sai s\u00f3t do nh\u1eadp li\u1ec7u th\u1ee7 c\u00f4ng.<\/li><li style=\"text-align: justify;\" data-start=\"2179\" data-end=\"2321\"><strong data-start=\"2179\" data-end=\"2211\">D\u1ef1 b\u00e1o t\u00e0i ch\u00ednh &amp; ng\u00e2n s\u00e1ch<\/strong>: h\u1ec7 th\u1ed1ng s\u1eed d\u1ee5ng thu\u1eadt to\u00e1n h\u1ecdc m\u00e1y \u0111\u1ec3 d\u1ef1 b\u00e1o chi ph\u00ed, doanh thu, h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p ra quy\u1ebft \u0111\u1ecbnh nhanh.<\/li><li style=\"text-align: justify;\" data-start=\"2324\" data-end=\"2452\"><strong data-start=\"2324\" data-end=\"2351\">C\u1ea3nh b\u00e1o r\u1ee7i ro k\u1ebf to\u00e1n<\/strong>: AI ph\u00e1t hi\u1ec7n b\u1ea5t th\u01b0\u1eddng trong s\u1ed5 s\u00e1ch, t\u1eeb \u0111\u00f3 c\u1ea3nh b\u00e1o k\u1ecbp th\u1eddi c\u00e1c sai l\u1ec7ch ho\u1eb7c r\u1ee7i ro gian l\u1eadn.<\/li><li style=\"text-align: justify;\" data-start=\"2455\" data-end=\"2584\"><strong data-start=\"2455\" data-end=\"2484\">Tr\u1ee3 l\u00fd b\u00e1o c\u00e1o th\u00f4ng minh<\/strong>: AI g\u1ee3i \u00fd m\u1eabu b\u00e1o c\u00e1o, t\u1ef1 \u0111\u1ed9ng t\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u, h\u1ed7 tr\u1ee3 ban l\u00e3nh \u0111\u1ea1o ph\u00e2n t\u00edch t\u00e0i ch\u00ednh t\u1ee9c th\u00ec.<\/li><\/ul><p style=\"text-align: center;\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-47770\" src=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/08\/phan-mem-ke-toan-lac-viet-1.png\" alt=\"K\u1ebf to\u00e1n L\u1ea1c Vi\u1ec7t \u1ee9ng d\u1ee5ng AI\" width=\"800\" height=\"500\" srcset=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/08\/phan-mem-ke-toan-lac-viet-1.png 800w, https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/08\/phan-mem-ke-toan-lac-viet-1-768x480.png 768w, https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/08\/phan-mem-ke-toan-lac-viet-1-18x12.png 18w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><\/p><p style=\"text-align: center;\"><span style=\"color: #cf2e2e; font-size: 120%;\"><b>DOANH NGHI\u1ec6P \u0110\u01af\u1ee2C G\u00cc KHI TRI\u1ec2N KHAI PH\u1ea6N M\u1ec0M K\u1ebe TO\u00c1N L\u1ea0C VI\u1ec6T?<\/b><\/span><\/p><ul><li data-start=\"2638\" data-end=\"2732\"><strong data-start=\"2638\" data-end=\"2664\">Kinh nghi\u1ec7m h\u01a1n 30 n\u0103m<\/strong> ph\u00e1t tri\u1ec3n gi\u1ea3i ph\u00e1p ph\u1ea7n m\u1ec1m qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam.<\/li><li data-start=\"2735\" data-end=\"2856\"><strong data-start=\"2735\" data-end=\"2764\">H\u1ec7 sinh th\u00e1i s\u1ed1 to\u00e0n di\u1ec7n<\/strong>: AccNet ERP d\u1ec5 d\u00e0ng k\u1ebft n\u1ed1i v\u1edbi c\u00e1c gi\u1ea3i ph\u00e1p kh\u00e1c c\u1ee7a L\u1ea1c Vi\u1ec7t (HRM, Workflow, Portal\u2026).<\/li><li data-start=\"2859\" data-end=\"2935\"><strong data-start=\"2859\" data-end=\"2882\">C\u00f4ng ngh\u1ec7 ti\u00ean ti\u1ebfn<\/strong>: T\u00edch h\u1ee3p AI, h\u1ed7 tr\u1ee3 cloud &amp; on-premise linh ho\u1ea1t.<\/li><li data-start=\"2938\" data-end=\"3073\"><strong data-start=\"2938\" data-end=\"2964\">D\u1ecbch v\u1ee5 h\u1ed7 tr\u1ee3 t\u1eadn t\u00e2m<\/strong>: \u0110\u1ed9i ng\u0169 chuy\u00ean gia am hi\u1ec3u nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n \u2013 t\u00e0i ch\u00ednh Vi\u1ec7t Nam, \u0111\u1ed3ng h\u00e0nh xuy\u00ean su\u1ed1t trong tri\u1ec3n khai.<\/li><li data-start=\"3076\" data-end=\"3190\"><strong data-start=\"3076\" data-end=\"3113\">Ni\u1ec1m tin t\u1eeb h\u00e0ng ngh\u00ecn kh\u00e1ch h\u00e0ng<\/strong> trong nhi\u1ec1u l\u0129nh v\u1ef1c: t\u00e0i ch\u00ednh, ng\u00e2n h\u00e0ng, s\u1ea3n xu\u1ea5t, th\u01b0\u01a1ng m\u1ea1i, d\u1ecbch v\u1ee5.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-904c40a elementor-widget elementor-widget-text-editor\" data-id=\"904c40a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: center;\"><strong><a href=\"#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;\">H\u1ea1ch to\u00e1n mua h\u00e0ng nh\u1eadp kh\u1ea9u l\u00e0 nghi\u1ec7p v\u1ee5 then ch\u1ed1t gi\u00fap doanh nghi\u1ec7p qu\u1ea3n l\u00fd chi ph\u00ed, gi\u00e1 v\u1ed1n v\u00e0 thu\u1ebf ch\u00ednh x\u00e1c, \u0111\u1ed3ng th\u1eddi gi\u1ea3m r\u1ee7i ro khi quy\u1ebft to\u00e1n ho\u1eb7c ki\u1ec3m to\u00e1n. Th\u1ef1c hi\u1ec7n \u0111\u00fang nguy\u00ean t\u1eafc, ki\u1ec3m so\u00e1t ch\u1ee9ng t\u1eeb c\u0169ng nh\u01b0 \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p h\u1ea1ch to\u00e1n chu\u1ea9n gi\u00fap d\u00f2ng ti\u1ec1n, n\u1ee3 ph\u1ea3i tr\u1ea3 v\u00e0 chi ph\u00ed nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c qu\u1ea3n l\u00fd hi\u1ec7u qu\u1ea3. T\u1eeb \u0111\u00f3 t\u1ed1i \u01b0u chi\u1ebfn l\u01b0\u1ee3c mua h\u00e0ng n\u00e2ng cao hi\u1ec7u qu\u1ea3 qu\u1ea3n tr\u1ecb t\u1ed5ng th\u1ec3.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>H\u1ea1ch to\u00e1n mua h\u00e0ng nh\u1eadp kh\u1ea9u theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC c\u1ea7n x\u00e1c \u0111\u1ecbnh \u0111\u1ed3ng th\u1eddi gi\u00e1 tr\u1ecb h\u00e0ng mua, t\u1ef7 gi\u00e1 giao d\u1ecbch, thu\u1ebf nh\u1eadp kh\u1ea9u, thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u v\u00e0 c\u00e1c chi ph\u00ed tr\u1ef1c ti\u1ebfp li\u00ean quan \u0111\u1ebfn qu\u00e1 tr\u00ecnh \u0111\u01b0a h\u00e0ng v\u1ec1 doanh nghi\u1ec7p. Khi nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a, gi\u00e1 tr\u1ecb h\u00e0ng [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":49237,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[159],"tags":[127],"class_list":["post-49236","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ke-toan-mua-hang","tag-hach-toan-hang-hoa"],"_links":{"self":[{"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/posts\/49236","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=49236"}],"version-history":[{"count":5,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/posts\/49236\/revisions"}],"predecessor-version":[{"id":53046,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/posts\/49236\/revisions\/53046"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/media\/49237"}],"wp:attachment":[{"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/media?parent=49236"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/categories?post=49236"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/tags?post=49236"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}