{"id":49246,"date":"2026-08-18T13:31:38","date_gmt":"2026-08-18T06:31:38","guid":{"rendered":"https:\/\/lacviet.vn\/?p=49246"},"modified":"2026-08-18T15:16:38","modified_gmt":"2026-08-18T08:16:38","slug":"hach-toan-thue-nha-thau","status":"publish","type":"post","link":"https:\/\/lacviet.vn\/en\/hach-toan-thue-nha-thau\/","title":{"rendered":"C\u00e1ch h\u1ea1ch to\u00e1n thu\u1ebf nh\u00e0 th\u1ea7u theo chu\u1ea9n Th\u00f4ng t\u01b0 99 m\u1edbi nh\u1ea5t"},"content":{"rendered":"<p style=\"text-align: justify;\"><strong>H\u1ea1ch to\u00e1n thu\u1ebf nh\u00e0 th\u1ea7u<\/strong> l\u00e0 quy tr\u00ecnh ghi nh\u1eadn c\u00e1c kho\u1ea3n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT) &amp; thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN) li\u00ean quan \u0111\u1ebfn nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i v\u00e0o s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n (g\u1ed3m c\u1ea3 gi\u00e1 Net v\u00e0 Gross). Vi\u1ec7c h\u1ea1ch to\u00e1n \u0111\u00fang gi\u00fap doanh nghi\u1ec7p qu\u1ea3n l\u00fd hi\u1ec7u qu\u1ea3 chi ph\u00ed d\u1ecbch v\u1ee5\/c\u00f4ng n\u1ee3, \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt v\u00e0 minh b\u1ea1ch b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. \u0110\u1ed3ng th\u1eddi, vi\u1ec7c ph\u00e2n lo\u1ea1i chi ph\u00ed v\u00e0 thu\u1ebf r\u00f5 r\u00e0ng s\u1ebd h\u1ed7 tr\u1ee3 quy\u1ebft \u0111\u1ecbnh thanh to\u00e1n t\u1ed1i \u01b0u, ki\u1ec3m so\u00e1t ngh\u0129a v\u1ee5 thu\u1ebf, gi\u1ea3m thi\u1ec3u r\u1ee7i ro ph\u00e1p l\u00fd.<\/p>\n<p style=\"text-align: justify;\">V\u00ec v\u1eady, n\u1eafm v\u1eefng nguy\u00ean t\u1eafc, c\u00e1ch t\u00ednh v\u00e0 ph\u01b0\u01a1ng ph\u00e1p ghi nh\u1eadn thu\u1ebf nh\u00e0 th\u1ea7u l\u00e0 y\u00eau c\u1ea7u c\u1ea7n thi\u1ebft \u0111\u1ec3 doanh nghi\u1ec7p ki\u1ec3m so\u00e1t chi ph\u00ed, qu\u1ea3n l\u00fd d\u00f2ng ti\u1ec1n hi\u1ec7u qu\u1ea3 v\u00e0 duy tr\u00ec uy t\u00edn v\u1edbi \u0111\u1ed1i t\u00e1c qu\u1ed1c t\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 nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf nh\u00e0 th\u1ea7u theo Th\u00f4ng t\u01b0 200\/133, t\u1eeb x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf \u0111\u1ebfn ghi nh\u1eadn b\u00fat to\u00e1n, nh\u1eb1m \u0111\u1ea3m b\u1ea3o th\u1ef1c hi\u1ec7n \u0111\u00fang quy \u0111\u1ecbnh v\u00e0 hi\u1ec7u qu\u1ea3 trong doanh nghi\u1ec7p.<\/p>\n<h2 style=\"text-align: justify;\">1. T\u1ed5ng quan v\u1ec1 h\u1ea1ch to\u00e1n thu\u1ebf nh\u00e0 th\u1ea7u trong doanh nghi\u1ec7p<\/h2>\n<h3 style=\"text-align: justify;\">1.1. Thu\u1ebf nh\u00e0 th\u1ea7u l\u00e0 g\u00ec?<\/h3>\n<p style=\"text-align: justify;\">Thu\u1ebf nh\u00e0 th\u1ea7u hay thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i l\u00e0 lo\u1ea1i thu\u1ebf \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i cung c\u1ea5p d\u1ecbch v\u1ee5, h\u00e0ng h\u00f3a, chuy\u1ec3n giao c\u00f4ng ngh\u1ec7 ho\u1eb7c th\u1ef1c hi\u1ec7n c\u00e1c h\u1ee3p \u0111\u1ed3ng t\u1ea1i Vi\u1ec7t Nam. Doanh nghi\u1ec7p Vi\u1ec7t Nam c\u00f3 tr\u00e1ch nhi\u1ec7m kh\u1ea5u tr\u1eeb v\u00e0 n\u1ed9p thu\u1ebf thay nh\u00e0 th\u1ea7u n\u1ebfu h\u1ecd kh\u00f4ng k\u00ea khai n\u1ed9p thu\u1ebf tr\u1ef1c ti\u1ebfp t\u1ea1i Vi\u1ec7t Nam.<\/p>\n<p style=\"text-align: justify;\">Thu\u1ebf nh\u00e0 th\u1ea7u c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c t\u00ednh theo hai h\u00ecnh th\u1ee9c ph\u1ed5 bi\u1ebfn:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">X\u1eed l\u00fd thu\u1ebf nh\u00e0 th\u1ea7u theo gi\u00e1 net: Gi\u00e1 h\u1ee3p \u0111\u1ed3ng ch\u01b0a bao g\u1ed3m thu\u1ebf. Doanh nghi\u1ec7p c\u1ea7n t\u00ednh th\u00eam <a href=\"https:\/\/vi.wikipedia.org\/wiki\/Thu%E1%BA%BF_gi%C3%A1_tr%E1%BB%8B_gia_t%C4%83ng\" target=\"_blank\" rel=\"nofollow noopener\">thu\u1ebf GTGT<\/a> c\u0169ng nh\u01b0 thu\u1ebf TNDN \u0111\u1ec3 ghi nh\u1eadn \u0111\u00fang chi ph\u00ed d\u1ecbch v\u1ee5 v\u00e0 kho\u1ea3n thu\u1ebf ph\u1ea3i n\u1ed9p.<\/li>\n<li aria-level=\"1\">X\u1eed l\u00fd thu\u1ebf nh\u00e0 th\u1ea7u gross: Gi\u00e1 h\u1ee3p \u0111\u1ed3ng \u0111\u00e3 bao g\u1ed3m thu\u1ebf. Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, doanh nghi\u1ec7p c\u1ea7n t\u00e1ch ph\u1ea7n thu\u1ebf ra kh\u1ecfi gi\u00e1 h\u1ee3p \u0111\u1ed3ng \u0111\u1ec3 h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed d\u1ecbch v\u1ee5 v\u00e0 ngh\u0129a v\u1ee5 thu\u1ebf m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c.<\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\">1.2. H\u1ea1ch to\u00e1n thu\u1ebf nh\u00e0 th\u1ea7u l\u00e0 g\u00ec?<\/h3>\n<blockquote>\n<p style=\"text-align: justify;\">H\u1ea1ch to\u00e1n thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i l\u00e0 qu\u00e1 tr\u00ecnh ghi nh\u1eadn c\u00e1c kho\u1ea3n thu\u1ebf li\u00ean quan \u0111\u1ebfn nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i v\u00e0o s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p. M\u1ee5c ti\u00eau kh\u00f4ng ch\u1ec9 l\u00e0 tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt m\u00e0 c\u00f2n gi\u00fap doanh nghi\u1ec7p qu\u1ea3n l\u00fd chi ph\u00ed, c\u00f4ng n\u1ee3 v\u00e0 d\u00f2ng ti\u1ec1n hi\u1ec7u qu\u1ea3.<\/p>\n<\/blockquote>\n<p style=\"text-align: justify;\">Vai tr\u00f2 quan tr\u1ecdng trong doanh nghi\u1ec7p:<\/p>\n<ul>\n<li>Ph\u00e2n lo\u1ea1i chi ph\u00ed h\u1ee3p \u0111\u1ed3ng r\u00f5 r\u00e0ng: Chi ph\u00ed d\u1ecbch v\u1ee5 t\u1eeb nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n \u0111\u00fang t\u00e0i kho\u1ea3n, gi\u00fap theo d\u00f5i chi ph\u00ed th\u1ef1c t\u1ebf v\u00e0 t\u00e1ch b\u1ea1ch r\u00f5 chi ph\u00ed h\u1ee3p \u0111\u1ed3ng v\u1edbi ngh\u0129a v\u1ee5 thu\u1ebf.<\/li>\n<li>Ghi nh\u1eadn thu\u1ebf m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c: Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o TK 133, thu\u1ebf nh\u00e0 th\u1ea7u v\u00e0o TK 3338. V\u1edbi h\u1ee3p \u0111\u1ed3ng gross-up, k\u1ebf to\u00e1n c\u1ea7n t\u00e1ch ri\u00eang chi ph\u00ed d\u1ecbch v\u1ee5 v\u00e0 ph\u1ea7n thu\u1ebf n\u1ed9p thay \u0111\u1ec3 ph\u1ea3n \u00e1nh \u0111\u00fang chi ph\u00ed v\u00e0 c\u00f4ng n\u1ee3.<\/li>\n<li>Qu\u1ea3n l\u00fd c\u00f4ng n\u1ee3 &#8211; d\u00f2ng ti\u1ec1n: Vi\u1ec7c ghi nh\u1eadn thu\u1ebf nh\u00e0 th\u1ea7u gi\u00fap doanh nghi\u1ec7p theo d\u00f5i ch\u00ednh x\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3, ch\u1ee7 \u0111\u1ed9ng k\u1ebf ho\u1ea1ch thanh to\u00e1n v\u00e0 h\u1ea1n ch\u1ebf r\u1ee7i ro n\u1ee3 qu\u00e1 h\u1ea1n, l\u00e3i ph\u1ea1t.<\/li>\n<li>Minh b\u1ea1ch trong ki\u1ec3m to\u00e1n &#8211; b\u00e1o c\u00e1o t\u00e0i ch\u00ednh: Ghi nh\u1eadn \u0111\u1ea7y \u0111\u1ee7, \u0111\u00fang th\u1eddi \u0111i\u1ec3m gi\u00fap doanh nghi\u1ec7p s\u1eb5n s\u00e0ng cho ki\u1ec3m to\u00e1n v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf, \u0111\u1ed3ng th\u1eddi n\u00e2ng cao \u0111\u1ed9 tin c\u1eady c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/li>\n<li>T\u1ed1i \u01b0u chi ph\u00ed &#8211; ra quy\u1ebft \u0111\u1ecbnh: H\u1ea1ch to\u00e1n ch\u00ednh x\u00e1c chi ph\u00ed, thu\u1ebf v\u00e0 l\u00e3i vay gi\u00fap doanh nghi\u1ec7p ph\u00e2n t\u00edch hi\u1ec7u qu\u1ea3 h\u1ee3p \u0111\u1ed3ng, t\u1eeb \u0111\u00f3 l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng \u00e1n thanh to\u00e1n t\u1ed1i \u01b0u.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">V\u1edbi c\u00e1ch h\u1ea1ch to\u00e1n n\u00e0y, doanh nghi\u1ec7p c\u00f3 c\u01a1 s\u1edf th\u1ef1c ti\u1ec5n \u0111\u1ec3 qu\u1ea3n l\u00fd chi ph\u00ed, ki\u1ec3m so\u00e1t d\u00f2ng ti\u1ec1n v\u00e0 tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt. \u0110\u1ed3ng th\u1eddi, vi\u1ec7c ghi nh\u1eadn \u0111\u00fang gi\u00fap t\u1ed1i \u01b0u chi ph\u00ed v\u00e0 duy tr\u00ec uy t\u00edn trong h\u1ee3p t\u00e1c v\u1edbi c\u00e1c \u0111\u1ed1i t\u00e1c n\u01b0\u1edbc ngo\u00e0i.<\/p>\n<h2 style=\"text-align: justify;\">2. C\u00e1ch x\u00e1c \u0111\u1ecbnh thu\u1ebf nh\u00e0 th\u1ea7u tr\u01b0\u1edbc khi h\u1ea1ch to\u00e1n<\/h2>\n<p style=\"text-align: justify;\">T\u1eeb n\u0103m 2026, k\u1ebf to\u00e1n c\u1ea7n l\u01b0u \u00fd s\u1ef1 thay \u0111\u1ed5i c\u1ee7a ch\u00ednh s\u00e1ch thu\u1ebf. <a href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=217191\" target=\"_blank\" rel=\"noopener\">Th\u00f4ng t\u01b0 20\/2026\/TT-BTC<\/a> c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 12\/03\/2026 v\u00e0 \u00e1p d\u1ee5ng t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2025, trong \u0111\u00f3 c\u00f3 quy \u0111\u1ecbnh m\u1edbi v\u1ec1 thu\u1ebf TNDN \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i. Trong khi \u0111\u00f3, vi\u1ec7c x\u00e1c \u0111\u1ecbnh thu\u1ebf GTGT nh\u00e0 th\u1ea7u hi\u1ec7n c\u1ea7n \u0111\u1ed1i chi\u1ebfu v\u1edbi Lu\u1eadt Thu\u1ebf GTGT v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn m\u1edbi nh\u01b0 Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP, Ngh\u1ecb \u0111\u1ecbnh 144\/2026\/N\u0110-CP.<\/p>\n<h3 style=\"text-align: justify;\">2.1. X\u00e1c \u0111\u1ecbnh doanh thu t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u<\/h3>\n<p style=\"text-align: justify;\">Doanh thu t\u00ednh thu\u1ebf l\u00e0 c\u01a1 s\u1edf \u0111\u1ea7u ti\u00ean \u0111\u1ec3 k\u1ebf to\u00e1n x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf nh\u00e0 th\u1ea7u ph\u1ea3i n\u1ed9p. V\u00ec v\u1eady, kh\u00f4ng n\u00ean l\u1ea5y m\u00e1y m\u00f3c gi\u00e1 tr\u1ecb tr\u00ean h\u1ee3p \u0111\u1ed3ng \u0111\u1ec3 t\u00ednh thu\u1ebf m\u00e0 c\u1ea7n ki\u1ec3m tra k\u1ef9 \u0111i\u1ec1u kho\u1ea3n thanh to\u00e1n, ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a t\u1eebng b\u00ean v\u00e0 c\u00e1c kho\u1ea3n chi ph\u00ed doanh nghi\u1ec7p Vi\u1ec7t Nam tr\u1ea3 thay cho nh\u00e0 th\u1ea7u.<\/p>\n<p style=\"text-align: justify;\">Theo kho\u1ea3n 3 \u0110i\u1ec1u 7 Th\u00f4ng t\u01b0 20\/2026\/TT-BTC, doanh thu t\u00ednh thu\u1ebf TNDN c\u1ee7a nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i l\u00e0 to\u00e0n b\u1ed9 doanh thu m\u00e0 nh\u00e0 th\u1ea7u nh\u1eadn \u0111\u01b0\u1ee3c, ch\u01b0a tr\u1eeb c\u00e1c kho\u1ea3n thu\u1ebf ph\u1ea3i n\u1ed9p. Doanh thu n\u00e0y c\u00f2n bao g\u1ed3m c\u00e1c kho\u1ea3n chi ph\u00ed do b\u00ean Vi\u1ec7t Nam tr\u1ea3 thay cho nh\u00e0 th\u1ea7u n\u1ebfu c\u00f3.<\/p>\n<p style=\"text-align: justify;\">\u0110i\u1ec3m k\u1ebf to\u00e1n c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd l\u00e0 quy \u0111\u1ecbnh m\u1edbi \u0111\u00e3 thay \u0111\u1ed5i c\u00e1ch di\u1ec5n \u0111\u1ea1t so v\u1edbi quy \u0111\u1ecbnh tr\u01b0\u1edbc \u0111\u00e2y. Theo Th\u00f4ng t\u01b0 103\/2014\/TT-BTC, doanh thu t\u00ednh thu\u1ebf TNDN \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 doanh thu kh\u00f4ng bao g\u1ed3m thu\u1ebf GTGT; trong khi Th\u00f4ng t\u01b0 20\/2026\/TT-BTC \u0111\u00e3 b\u1ecf c\u1ee5m t\u1eeb n\u00e0y.<\/p>\n<p style=\"text-align: justify;\">Do \u0111\u00f3, khi ti\u1ebfp nh\u1eadn m\u1ed9t h\u1ee3p \u0111\u1ed3ng v\u1edbi nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, k\u1ebf to\u00e1n n\u00ean ki\u1ec3m tra t\u1ed1i thi\u1ec3u c\u00e1c th\u00f4ng tin sau:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">Gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng th\u1ef1c t\u1ebf nh\u00e0 th\u1ea7u \u0111\u01b0\u1ee3c h\u01b0\u1edfng.<\/li>\n<li aria-level=\"1\">H\u1ee3p \u0111\u1ed3ng quy \u0111\u1ecbnh gi\u00e1 \u0111\u00e3 bao g\u1ed3m hay ch\u01b0a bao g\u1ed3m thu\u1ebf.<\/li>\n<li aria-level=\"1\">B\u00ean n\u00e0o ch\u1ecbu thu\u1ebf GTGT, thu\u1ebf TNDN.<\/li>\n<li aria-level=\"1\">Doanh nghi\u1ec7p Vi\u1ec7t Nam c\u00f3 tr\u1ea3 thay kho\u1ea3n chi ph\u00ed n\u00e0o cho nh\u00e0 th\u1ea7u hay kh\u00f4ng.<\/li>\n<li aria-level=\"1\">H\u1ee3p \u0111\u1ed3ng c\u00f3 nhi\u1ec1u lo\u1ea1i ho\u1ea1t \u0111\u1ed9ng, c\u00f3 t\u00e1ch ri\u00eang gi\u00e1 tr\u1ecb t\u1eebng ho\u1ea1t \u0111\u1ed9ng hay kh\u00f4ng.<\/li>\n<li aria-level=\"1\">Nh\u00e0 th\u1ea7u \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf n\u00e0o.<\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\">2.2. X\u00e1c \u0111\u1ecbnh thu\u1ebf GTGT nh\u00e0 th\u1ea7u<\/h3>\n<p style=\"text-align: justify;\">\u0110\u1ed1i v\u1edbi thu\u1ebf GTGT, k\u1ebf to\u00e1n c\u1ea7n x\u00e1c \u0111\u1ecbnh tr\u01b0\u1edbc giao d\u1ecbch c\u00f3 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf v\u00e0 thu\u1ed9c nh\u00f3m ho\u1ea1t \u0111\u1ed9ng n\u00e0o. Quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh v\u1ec1 thu\u1ebf GTGT \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt t\u1eeb n\u0103m 2025\u20132026, trong \u0111\u00f3 Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/07\/2025, Ngh\u1ecb \u0111\u1ecbnh 359\/2025\/N\u0110-CP ti\u1ebfp t\u1ee5c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 n\u1ed9i dung t\u1eeb ng\u00e0y 01\/01\/2026. Ngh\u1ecb \u0111\u1ecbnh 144\/2026\/N\u0110-CP ti\u1ebfp t\u1ee5c s\u1eeda \u0111\u1ed5i Ngh\u1ecb \u0111\u1ecbnh 181 v\u00e0 c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 20\/06\/2026.<\/p>\n<p style=\"text-align: justify;\">Theo h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh, \u0111\u1ed1i v\u1edbi nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i t\u00ednh thu\u1ebf GTGT tr\u1ef1c ti\u1ebfp tr\u00ean doanh thu, s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo c\u00f4ng th\u1ee9c:<\/p>\n<blockquote>\n<p style=\"text-align: justify;\">Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p = Doanh thu t\u00ednh thu\u1ebf GTGT \u00d7 T\u1ef7 l\u1ec7 % \u0111\u1ec3 t\u00ednh thu\u1ebf GTGT tr\u00ean doanh thu<\/p>\n<\/blockquote>\n<p style=\"text-align: justify;\">Doanh thu t\u00ednh thu\u1ebf GTGT l\u00e0 doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng cung c\u1ea5p d\u1ecbch v\u1ee5, d\u1ecbch v\u1ee5 g\u1eafn v\u1edbi h\u00e0ng h\u00f3a ch\u1ecbu thu\u1ebf m\u00e0 nh\u00e0 th\u1ea7u nh\u1eadn \u0111\u01b0\u1ee3c, ch\u01b0a tr\u1eeb c\u00e1c kho\u1ea3n thu\u1ebf ph\u1ea3i n\u1ed9p, bao g\u1ed3m c\u1ea3 c\u00e1c kho\u1ea3n chi ph\u00ed do b\u00ean Vi\u1ec7t Nam tr\u1ea3 thay n\u1ebfu c\u00f3.<\/p>\n<p style=\"text-align: justify;\">\u0110i\u1ec3m c\u1ea7n l\u01b0u \u00fd l\u00e0 k\u1ebf to\u00e1n kh\u00f4ng n\u00ean s\u1eed d\u1ee5ng b\u1ea3ng t\u1ef7 l\u1ec7 c\u1ee7a Th\u00f4ng t\u01b0 103\/2014\/TT-BTC m\u1ed9t c\u00e1ch m\u00e1y m\u00f3c cho m\u1ecdi giao d\u1ecbch ph\u00e1t sinh trong n\u0103m 2026. Khi l\u1eadp h\u1ed3 s\u01a1 thu\u1ebf, c\u1ea7n x\u00e1c \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng th\u1ef1c t\u1ebf v\u00e0 \u0111\u1ed1i chi\u1ebfu v\u1edbi quy \u0111\u1ecbnh GTGT \u0111ang c\u00f3 hi\u1ec7u l\u1ef1c t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh.<\/p>\n<p style=\"text-align: justify;\">V\u1ec1 b\u1ea3n ch\u1ea5t, quy tr\u00ecnh x\u00e1c \u0111\u1ecbnh n\u00ean \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo th\u1ee9 t\u1ef1:<\/p>\n<p style=\"text-align: justify;\"><em>X\u00e1c \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng \u2192 x\u00e1c \u0111\u1ecbnh doanh thu t\u00ednh thu\u1ebf \u2192 x\u00e1c \u0111\u1ecbnh t\u1ef7 l\u1ec7 GTGT \u2192 t\u00ednh s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p.<\/em><\/p>\n<p style=\"text-align: justify;\">M\u1ed9t \u0111i\u1ec3m kh\u00e1c c\u0169ng c\u1ea7n l\u01b0u \u00fd: thu\u1ebf GTGT nh\u00e0 th\u1ea7u kh\u00f4ng \u0111\u1ed3ng ngh\u0129a v\u1edbi thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb. Vi\u1ec7c c\u00f3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb hay kh\u00f4ng c\u00f2n ph\u1ee5 thu\u1ed9c v\u00e0o \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb, h\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb theo ph\u00e1p lu\u1eadt thu\u1ebf GTGT. V\u00ec v\u1eady, khi h\u1ea1ch to\u00e1n, k\u1ebf to\u00e1n c\u1ea7n t\u00e1ch ri\u00eang b\u01b0\u1edbc x\u00e1c \u0111\u1ecbnh thu\u1ebf ph\u1ea3i n\u1ed9p v\u00e0 b\u01b0\u1edbc \u0111\u00e1nh gi\u00e1 kh\u1ea3 n\u0103ng kh\u1ea5u tr\u1eeb.<\/p>\n<h3 style=\"text-align: justify;\">2.3. X\u00e1c \u0111\u1ecbnh thu\u1ebf TNDN nh\u00e0 th\u1ea7u theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh n\u0103m 2026<\/h3>\n<p style=\"text-align: justify;\">\u0110\u00e2y l\u00e0 n\u1ed9i dung c\u1ea7n \u0111\u01b0\u1ee3c \u0111\u1eb7c bi\u1ec7t ch\u00fa \u00fd khi l\u1eadp b\u00e0i to\u00e1n thu\u1ebf nh\u00e0 th\u1ea7u n\u0103m 2026, b\u1edfi c\u0103n c\u1ee9 ph\u00e1p l\u00fd v\u1ec1 thu\u1ebf TNDN \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i \u0111\u00e3 c\u00f3 thay \u0111\u1ed5i.<\/p>\n<p style=\"text-align: justify;\">Th\u00f4ng t\u01b0 20\/2026\/TT-BTC \u0111\u01b0\u1ee3c B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh ng\u00e0y 12\/03\/2026, c\u00f3 hi\u1ec7u l\u1ef1c c\u00f9ng ng\u00e0y v\u00e0 h\u01b0\u1edbng d\u1eabn Lu\u1eadt Thu\u1ebf TNDN s\u1ed1 67\/2025\/QH15 c\u00f9ng Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP.<\/p>\n<p style=\"text-align: justify;\">Theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 20\/2026\/TT-BTC, thu\u1ebf TNDN \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo doanh thu t\u00ednh thu\u1ebf v\u00e0 t\u1ef7 l\u1ec7 % tr\u00ean doanh thu t\u00ednh thu\u1ebf. \u0110\u00e1ng ch\u00fa \u00fd, khi h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u bao g\u1ed3m nhi\u1ec1u ho\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00e1c nhau, t\u1ef7 l\u1ec7 thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo doanh thu c\u1ee7a t\u1eebng ho\u1ea1t \u0111\u1ed9ng n\u1ebfu h\u1ee3p \u0111\u1ed3ng t\u00e1ch ri\u00eang \u0111\u01b0\u1ee3c gi\u00e1 tr\u1ecb. N\u1ebfu kh\u00f4ng t\u00e1ch ri\u00eang \u0111\u01b0\u1ee3c gi\u00e1 tr\u1ecb t\u1eebng ho\u1ea1t \u0111\u1ed9ng, t\u1ef7 l\u1ec7 c\u1ee7a ng\u00e0nh ngh\u1ec1 c\u00f3 t\u1ef7 l\u1ec7 % tr\u00ean doanh thu t\u00ednh thu\u1ebf TNDN cao nh\u1ea5t \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng cho to\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng. B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 x\u00e1c nh\u1eadn nguy\u00ean t\u1eafc n\u00e0y trong h\u01b0\u1edbng d\u1eabn ch\u00ednh th\u1ee9c n\u0103m 2026.<\/p>\n<p style=\"text-align: justify;\">\u0110\u00e2y l\u00e0 \u0111i\u1ec3m c\u00f3 \u00fd ngh\u0129a th\u1ef1c t\u1ebf r\u1ea5t l\u1edbn \u0111\u1ed1i v\u1edbi k\u1ebf to\u00e1n tr\u01b0\u1edfng khi r\u00e0 so\u00e1t h\u1ee3p \u0111\u1ed3ng. V\u00ed d\u1ee5, m\u1ed9t h\u1ee3p \u0111\u1ed3ng v\u1eeba bao g\u1ed3m cung c\u1ea5p thi\u1ebft b\u1ecb, l\u1eafp \u0111\u1eb7t, d\u1ecbch v\u1ee5 k\u1ef9 thu\u1eadt nh\u01b0ng kh\u00f4ng t\u00e1ch ri\u00eang gi\u00e1 tr\u1ecb t\u1eebng ph\u1ea7n c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn c\u00e1ch x\u00e1c \u0111\u1ecbnh thu\u1ebf kh\u00e1c v\u1edbi tr\u01b0\u1eddng h\u1ee3p h\u1ee3p \u0111\u1ed3ng quy \u0111\u1ecbnh r\u00f5 gi\u00e1 tr\u1ecb c\u1ee7a t\u1eebng ho\u1ea1t \u0111\u1ed9ng.<\/p>\n<p style=\"text-align: justify;\">V\u00ec v\u1eady, khi ki\u1ec3m tra h\u1ee3p \u0111\u1ed3ng, k\u1ebf to\u00e1n n\u00ean \u01b0u ti\u00ean y\u00eau c\u1ea7u b\u1ed9 ph\u1eadn mua h\u00e0ng ho\u1eb7c ph\u00e1p ch\u1ebf l\u00e0m r\u00f5:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">Ph\u1ea1m vi c\u00f4ng vi\u1ec7c c\u1ee7a nh\u00e0 th\u1ea7u.<\/li>\n<li aria-level=\"1\">Gi\u00e1 tr\u1ecb t\u1eebng ho\u1ea1t \u0111\u1ed9ng.<\/li>\n<li aria-level=\"1\">Kho\u1ea3n n\u00e0o l\u00e0 h\u00e0ng h\u00f3a, kho\u1ea3n n\u00e0o l\u00e0 d\u1ecbch v\u1ee5.<\/li>\n<li aria-level=\"1\">Kho\u1ea3n n\u00e0o nh\u00e0 th\u1ea7u th\u1ef1c hi\u1ec7n t\u1ea1i Vi\u1ec7t Nam.<\/li>\n<li aria-level=\"1\">Kho\u1ea3n n\u00e0o doanh nghi\u1ec7p Vi\u1ec7t Nam thanh to\u00e1n thay.<\/li>\n<li aria-level=\"1\">\u0110i\u1ec1u kho\u1ea3n v\u1ec1 thu\u1ebf c\u1ee7a t\u1eebng b\u00ean.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Vi\u1ec7c ki\u1ec3m tra ngay t\u1eeb kh\u00e2u h\u1ee3p \u0111\u1ed3ng s\u1ebd gi\u00fap gi\u1ea3m r\u1ee7i ro ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh thu\u1ebf v\u00e0 b\u00fat to\u00e1n sau khi giao d\u1ecbch \u0111\u00e3 ho\u00e0n t\u1ea5t.<\/p>\n<h3 style=\"text-align: justify;\">2.4. C\u00e1ch quy \u0111\u1ed5i doanh thu khi h\u1ee3p \u0111\u1ed3ng \u0111\u00e3 bao g\u1ed3m thu\u1ebf nh\u00e0 th\u1ea7u<\/h3>\n<p style=\"text-align: justify;\">Sau khi x\u00e1c \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng, lo\u1ea1i thu\u1ebf, k\u1ebf to\u00e1n c\u1ea7n x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb d\u00f9ng \u0111\u1ec3 t\u00ednh thu\u1ebf. \u0110\u00e2y l\u00e0 b\u01b0\u1edbc \u0111\u1eb7c bi\u1ec7t quan tr\u1ecdng v\u1edbi h\u1ee3p \u0111\u1ed3ng Gross v\u00e0 Net.<\/p>\n<p><img fetchpriority=\"high\" decoding=\"async\" class=\"aligncenter wp-image-49444 size-full\" src=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/12\/hach-toan-thue-nha-thau-2.png\" alt=\"C\u00e1ch t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u theo d\u1ecbch v\u1ee5\/h\u1ee3p \u0111\u1ed3ng\" width=\"800\" height=\"500\" srcset=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/12\/hach-toan-thue-nha-thau-2.png 800w, https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/12\/hach-toan-thue-nha-thau-2-768x480.png 768w, https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/12\/hach-toan-thue-nha-thau-2-18x12.png 18w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><\/p>\n<h4 style=\"text-align: justify;\">Tr\u01b0\u1eddng h\u1ee3p h\u1ee3p \u0111\u1ed3ng \u0111\u00e3 bao g\u1ed3m thu\u1ebf<\/h4>\n<p style=\"text-align: justify;\">N\u1ebfu h\u1ee3p \u0111\u1ed3ng quy \u0111\u1ecbnh gi\u00e1 tr\u1ecb \u0111\u00e3 bao g\u1ed3m kho\u1ea3n thu\u1ebf m\u00e0 nh\u00e0 th\u1ea7u ph\u1ea3i ch\u1ecbu, k\u1ebf to\u00e1n c\u1ea7n x\u00e1c \u0111\u1ecbnh ph\u1ea7n doanh thu thu\u1ed9c v\u1ec1 nh\u00e0 th\u1ea7u v\u00e0 ph\u1ea7n thu\u1ebf ph\u1ea3i kh\u1ea5u tr\u1eeb, thay v\u00ec c\u1ed9ng thu\u1ebf m\u1ed9t l\u1ea7n n\u1eefa v\u00e0o gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng.<\/p>\n<p style=\"text-align: justify;\">V\u00ed d\u1ee5 \u0111\u01a1n gi\u1ea3n, doanh nghi\u1ec7p k\u00fd h\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5 v\u1edbi nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i v\u1edbi gi\u00e1 tr\u1ecb 100 tri\u1ec7u \u0111\u1ed3ng v\u00e0 h\u1ee3p \u0111\u1ed3ng quy \u0111\u1ecbnh \u0111\u00e2y l\u00e0 gi\u00e1 \u0111\u00e3 bao g\u1ed3m thu\u1ebf TNDN nh\u00e0 th\u1ea7u. N\u1ebfu t\u1ef7 l\u1ec7 thu\u1ebf TNDN \u00e1p d\u1ee5ng l\u00e0 5%, doanh nghi\u1ec7p c\u00f3 th\u1ec3 h\u00ecnh dung theo nguy\u00ean t\u1eafc:<\/p>\n<p style=\"text-align: justify;\">Thu\u1ebf TNDN = Doanh thu t\u00ednh thu\u1ebf \u00d7 5%<\/p>\n<p style=\"text-align: justify;\">Trong \u0111\u00f3, doanh thu t\u00ednh thu\u1ebf ph\u1ea3i \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo \u0111\u00fang \u0111i\u1ec1u kho\u1ea3n h\u1ee3p \u0111\u1ed3ng, quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh; kh\u00f4ng n\u00ean m\u1eb7c \u0111\u1ecbnh l\u1ea5y 100 tri\u1ec7u \u0111\u1ed3ng nh\u00e2n 5% n\u1ebfu h\u1ee3p \u0111\u1ed3ng th\u1ef1c t\u1ebf quy \u0111\u1ecbnh 100 tri\u1ec7u l\u00e0 gi\u00e1 Net ho\u1eb7c c\u00f3 c\u00e1c kho\u1ea3n chi ph\u00ed tr\u1ea3 thay.<\/p>\n<h4 style=\"text-align: justify;\">Tr\u01b0\u1eddng h\u1ee3p h\u1ee3p \u0111\u1ed3ng ch\u01b0a bao g\u1ed3m thu\u1ebf<\/h4>\n<p style=\"text-align: justify;\">N\u1ebfu h\u1ee3p \u0111\u1ed3ng quy \u0111\u1ecbnh s\u1ed1 ti\u1ec1n nh\u00e0 th\u1ea7u nh\u1eadn \u0111\u01b0\u1ee3c ch\u01b0a bao g\u1ed3m thu\u1ebf, doanh nghi\u1ec7p ph\u1ea3i th\u1ef1c hi\u1ec7n quy \u0111\u1ed5i doanh thu theo c\u00f4ng th\u1ee9c t\u01b0\u01a1ng \u1ee9ng v\u1edbi t\u1eebng s\u1eafc thu\u1ebf.<\/p>\n<p style=\"text-align: justify;\">V\u1ec1 nguy\u00ean t\u1eafc, khi thu\u1ebf \u0111\u01b0\u1ee3c t\u00ednh theo t\u1ef7 l\u1ec7 % tr\u00ean doanh thu nh\u01b0ng gi\u00e1 h\u1ee3p \u0111\u1ed3ng ch\u01b0a bao g\u1ed3m thu\u1ebf, doanh thu t\u00ednh thu\u1ebf th\u01b0\u1eddng ph\u1ea3i \u0111\u01b0\u1ee3c quy \u0111\u1ed5i v\u1ec1 m\u1ee9c doanh thu \u0111\u00e3 bao g\u1ed3m kho\u1ea3n thu\u1ebf t\u01b0\u01a1ng \u1ee9ng.<\/p>\n<p style=\"text-align: justify;\">V\u00ed d\u1ee5, n\u1ebfu m\u1ed9t kho\u1ea3n thu nh\u1eadp c\u1ee7a nh\u00e0 th\u1ea7u l\u00e0 100 tri\u1ec7u \u0111\u1ed3ng tr\u01b0\u1edbc thu\u1ebf TNDN v\u00e0 t\u1ef7 l\u1ec7 thu\u1ebf TNDN l\u00e0 5%, th\u00ec kh\u00f4ng n\u00ean \u0111\u01a1n gi\u1ea3n hi\u1ec3u r\u1eb1ng doanh nghi\u1ec7p ch\u1ec9 n\u1ed9p 5 tri\u1ec7u \u0111\u1ed3ng tr\u00ean 100 tri\u1ec7u trong m\u1ecdi tr\u01b0\u1eddng h\u1ee3p. N\u1ebfu 100 tri\u1ec7u \u0111\u1ed3ng l\u00e0 s\u1ed1 ti\u1ec1n nh\u00e0 th\u1ea7u \u0111\u01b0\u1ee3c nh\u1eadn sau khi \u0111\u00e3 tr\u1eeb thu\u1ebf, doanh thu t\u00ednh thu\u1ebf ph\u1ea3i \u0111\u01b0\u1ee3c quy \u0111\u1ed5i theo c\u00f4ng th\u1ee9c:<\/p>\n<p style=\"text-align: justify;\">Doanh thu t\u00ednh thu\u1ebf TNDN = Doanh thu kh\u00f4ng bao g\u1ed3m thu\u1ebf \/ (1 &#8211; T\u1ef7 l\u1ec7 thu\u1ebf TNDN)<\/p>\n<p style=\"text-align: justify;\">V\u1edbi gi\u1ea3 \u0111\u1ecbnh t\u1ef7 l\u1ec7 5%:<\/p>\n<p style=\"text-align: justify;\">Doanh thu t\u00ednh thu\u1ebf = 100 \/ (1 &#8211; 5%) = 105,263 tri\u1ec7u \u0111\u1ed3ng<\/p>\n<p style=\"text-align: justify;\">Thu\u1ebf TNDN = 105,263 \u00d7 5% = 5,263 tri\u1ec7u \u0111\u1ed3ng<\/p>\n<p style=\"text-align: justify;\">Nh\u01b0 v\u1eady, t\u1ed5ng s\u1ed1 ti\u1ec1n doanh nghi\u1ec7p ph\u1ea3i chi cho nh\u00e0 th\u1ea7u v\u00e0 ng\u00e2n s\u00e1ch s\u1ebd kh\u00e1c v\u1edbi tr\u01b0\u1eddng h\u1ee3p 100 tri\u1ec7u \u0111\u1ed3ng l\u00e0 gi\u00e1 Gross. \u0110\u00e2y ch\u00ednh l\u00e0 l\u00fd do k\u1ebf to\u00e1n c\u1ea7n ki\u1ec3m tra \u0111i\u1ec1u kho\u1ea3n Gross\/Net tr\u01b0\u1edbc khi l\u1eadp b\u00fat to\u00e1n.<\/p>\n<h4 style=\"text-align: justify;\">Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p Vi\u1ec7t Nam tr\u1ea3 thay chi ph\u00ed cho nh\u00e0 th\u1ea7u<\/h4>\n<p style=\"text-align: justify;\">M\u1ed9t \u0111i\u1ec3m \u0111\u00e1ng ch\u00fa \u00fd trong quy \u0111\u1ecbnh m\u1edbi l\u00e0 doanh thu t\u00ednh thu\u1ebf TNDN bao g\u1ed3m c\u1ea3 c\u00e1c kho\u1ea3n chi ph\u00ed do b\u00ean Vi\u1ec7t Nam tr\u1ea3 thay nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i n\u1ebfu c\u00f3.<\/p>\n<p style=\"text-align: justify;\">V\u00ed d\u1ee5, ngo\u00e0i kho\u1ea3n ph\u00ed d\u1ecbch v\u1ee5 100 tri\u1ec7u \u0111\u1ed3ng, doanh nghi\u1ec7p Vi\u1ec7t Nam c\u00f2n thanh to\u00e1n thay cho nh\u00e0 th\u1ea7u 10 tri\u1ec7u \u0111\u1ed3ng chi ph\u00ed l\u01b0u tr\u00fa theo \u0111\u00fang th\u1ecfa thu\u1eadn h\u1ee3p \u0111\u1ed3ng. Kho\u1ea3n 10 tri\u1ec7u \u0111\u1ed3ng n\u00e0y kh\u00f4ng n\u00ean b\u1ecb b\u1ecf qua khi x\u00e1c \u0111\u1ecbnh doanh thu t\u00ednh thu\u1ebf n\u1ebfu thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p chi ph\u00ed tr\u1ea3 thay theo quy \u0111\u1ecbnh.<\/p>\n<p style=\"text-align: justify;\">\u0110i\u1ec3m n\u00e0y \u0111\u1eb7c bi\u1ec7t quan tr\u1ecdng v\u1edbi c\u00e1c h\u1ee3p \u0111\u1ed3ng c\u00f3 chuy\u00ean gia n\u01b0\u1edbc ngo\u00e0i sang Vi\u1ec7t Nam l\u00e0m vi\u1ec7c, b\u1edfi ngo\u00e0i ph\u00ed d\u1ecbch v\u1ee5, doanh nghi\u1ec7p c\u00f3 th\u1ec3 c\u00f2n thanh to\u00e1n thay nhi\u1ec1u kho\u1ea3n nh\u01b0:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">Chi ph\u00ed l\u01b0u tr\u00fa.<\/li>\n<li aria-level=\"1\">Chi ph\u00ed \u0111i l\u1ea1i.<\/li>\n<li aria-level=\"1\">Chi ph\u00ed \u0103n \u1edf theo th\u1ecfa thu\u1eadn.<\/li>\n<li aria-level=\"1\">M\u1ed9t s\u1ed1 kho\u1ea3n chi ph\u00ed ph\u1ee5c v\u1ee5 vi\u1ec7c th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">K\u1ebf to\u00e1n c\u1ea7n \u0111\u1ecdc to\u00e0n b\u1ed9 \u0111i\u1ec1u kho\u1ea3n th\u01b0\u01a1ng m\u1ea1i v\u00e0 thanh to\u00e1n, thay v\u00ec ch\u1ec9 c\u0103n c\u1ee9 v\u00e0o h\u00f3a \u0111\u01a1n ho\u1eb7c s\u1ed1 ti\u1ec1n chuy\u1ec3n kho\u1ea3n cho nh\u00e0 th\u1ea7u.<\/p>\n<p style=\"text-align: justify;\">L\u01b0u \u00fd: Ch\u00ednh s\u00e1ch thu\u1ebf nh\u00e0 th\u1ea7u \u0111ang c\u00f3 nhi\u1ec1u thay \u0111\u1ed5i trong giai \u0111o\u1ea1n 2025\u20132026. V\u00ec v\u1eady, khi \u00e1p d\u1ee5ng cho h\u1ed3 s\u01a1 th\u1ef1c t\u1ebf, k\u1ebf to\u00e1n n\u00ean \u0111\u1ed1i chi\u1ebfu v\u0103n b\u1ea3n c\u00f3 hi\u1ec7u l\u1ef1c t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh giao d\u1ecbch, \u0111\u1eb7c bi\u1ec7t v\u1edbi h\u1ee3p \u0111\u1ed3ng k\u00fd tr\u01b0\u1edbc nh\u01b0ng thanh to\u00e1n ho\u1eb7c k\u00ea khai trong n\u0103m 2026. Th\u00f4ng t\u01b0 20\/2026\/TT-BTC hi\u1ec7n c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 12\/03\/2026 v\u00e0 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2025.<\/p>\n<h2 style=\"text-align: justify;\">3. Chi ti\u1ebft c\u00e1ch h\u1ea1ch to\u00e1n thu\u1ebf nh\u00e0 th\u1ea7u theo t\u1eebng tr\u01b0\u1eddng h\u1ee3p<\/h2>\n<p><img decoding=\"async\" class=\"aligncenter wp-image-49446 size-full\" src=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/12\/hach-toan-thue-nha-thau-3.png\" alt=\"H\u01b0\u1edbng d\u1eabn h\u1ea1ch to\u00e1n thu\u1ebf nh\u00e0 th\u1ea7u\" width=\"800\" height=\"500\" srcset=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/12\/hach-toan-thue-nha-thau-3.png 800w, https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/12\/hach-toan-thue-nha-thau-3-768x480.png 768w, https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/12\/hach-toan-thue-nha-thau-3-18x12.png 18w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><\/p>\n<p><span style=\"font-weight: 400;\">Theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC, nghi\u1ec7p v\u1ee5 thu\u1ebf nh\u00e0 th\u1ea7u \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn trong nh\u00f3m <\/span><b>TK 3339 \u2013 Ph\u00ed, l\u1ec7 ph\u00ed v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p kh\u00e1c<\/b><span style=\"font-weight: 400;\"> khi doanh nghi\u1ec7p Vi\u1ec7t Nam n\u1ed9p thu\u1ebf thay cho nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i. \u0110\u00e2y l\u00e0 \u0111i\u1ec3m k\u1ebf to\u00e1n c\u1ea7n l\u01b0u \u00fd khi chuy\u1ec3n t\u1eeb ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 200 sang Th\u00f4ng t\u01b0 99.<\/span><\/p>\n<h3 style=\"text-align: justify;\">3.1 H\u1ea1ch to\u00e1n thu\u1ebf nh\u00e0 th\u1ea7u khi gi\u00e1 h\u1ee3p \u0111\u1ed3ng \u0111\u00e3 bao g\u1ed3m thu\u1ebf<\/h3>\n<p style=\"text-align: justify;\">Theo h\u01b0\u1edbng d\u1eabn h\u1ea1ch to\u00e1n t\u1ea1i Th\u00f4ng t\u01b0 99, khi nh\u1eadn h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, doanh nghi\u1ec7p ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb v\u00e0o t\u00e0i s\u1ea3n ho\u1eb7c chi ph\u00ed li\u00ean quan; n\u1ebfu thu\u1ebf GTGT nh\u00e0 th\u1ea7u thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb th\u00ec ph\u1ea3n \u00e1nh kho\u1ea3n thu\u1ebf n\u00e0y v\u00e0o TK 1388 \u2013 Ph\u1ea3i thu kh\u00e1c. Ngh\u0129a v\u1ee5 thu\u1ebf nh\u00e0 th\u1ea7u \u0111\u01b0\u1ee3c x\u1eed l\u00fd khi doanh nghi\u1ec7p \u1ee9ng tr\u01b0\u1edbc ho\u1eb7c thanh to\u00e1n cho nh\u00e0 th\u1ea7u.<\/p>\n<p style=\"text-align: justify;\">C\u00f3 th\u1ec3 kh\u00e1i qu\u00e1t b\u00fat to\u00e1n nh\u01b0 sau:<\/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>N\u1ed9i dung<\/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>Nh\u1eadn h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5<\/td>\n<td>Ghi nh\u1eadn gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 theo h\u1ee3p \u0111\u1ed3ng<\/td>\n<td>TK 627, 641, 642, 211&#8230;<\/td>\n<td>TK 331<\/td>\n<\/tr>\n<tr>\n<td>N\u1ebfu thu\u1ebf GTGT nh\u00e0 th\u1ea7u \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/td>\n<td>Ghi nh\u1eadn kho\u1ea3n thu\u1ebf GTGT n\u1ed9p thay \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/td>\n<td>TK 1388<\/td>\n<td>\u2014<\/td>\n<\/tr>\n<tr>\n<td>Khi thanh to\u00e1n\/\u1ee9ng tr\u01b0\u1edbc cho nh\u00e0 th\u1ea7u<\/td>\n<td>Kh\u1ea5u tr\u1eeb s\u1ed1 thu\u1ebf nh\u00e0 th\u1ea7u ph\u1ea3i n\u1ed9p thay<\/td>\n<td>TK 331<\/td>\n<td>TK 3339<\/td>\n<\/tr>\n<tr>\n<td>Thanh to\u00e1n ph\u1ea7n c\u00f2n ph\u1ea3i tr\u1ea3 cho nh\u00e0 th\u1ea7u<\/td>\n<td>Chuy\u1ec3n ti\u1ec1n th\u1ef1c t\u1ebf cho nh\u00e0 th\u1ea7u<\/td>\n<td>TK 331<\/td>\n<td>TK 112<\/td>\n<\/tr>\n<tr>\n<td>N\u1ed9p thu\u1ebf nh\u00e0 th\u1ea7u<\/td>\n<td>Thanh to\u00e1n ngh\u0129a v\u1ee5 thu\u1ebf v\u00e0o NSNN<\/td>\n<td>TK 3339<\/td>\n<td>TK 112<\/td>\n<\/tr>\n<tr>\n<td>Khi \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf GTGT<\/td>\n<td>Chuy\u1ec3n thu\u1ebf GTGT n\u1ed9p thay sang thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/td>\n<td>TK 133<\/td>\n<td>TK 1388<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">Trong \u0111\u00f3, TK 3339 l\u00e0 t\u00e0i kho\u1ea3n \u0111\u01b0\u1ee3c Th\u00f4ng t\u01b0 99 s\u1eed d\u1ee5ng cho nghi\u1ec7p v\u1ee5 thu\u1ebf nh\u00e0 th\u1ea7u trong tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p n\u1ed9p thay nh\u00e0 th\u1ea7u.<\/p>\n<p style=\"text-align: justify;\">K\u1ebf to\u00e1n c\u1ea7n tr\u00e1nh hi\u1ec3u r\u1eb1ng to\u00e0n b\u1ed9 thu\u1ebf nh\u00e0 th\u1ea7u \u0111\u1ec1u \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o chi ph\u00ed. Ph\u1ea7n thu\u1ebf GTGT nh\u00e0 th\u1ea7u \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n, \u0111\u01b0\u1ee3c theo d\u00f5i ri\u00eang \u0111\u1ec3 x\u1eed l\u00fd kh\u1ea5u tr\u1eeb; ch\u1ec9 ph\u1ea7n kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb ho\u1eb7c ph\u1ea7n thu\u1ebf TNDN n\u1ed9p thay m\u1edbi \u0111\u01b0\u1ee3c xem x\u00e9t x\u1eed l\u00fd theo b\u1ea3n ch\u1ea5t giao d\u1ecbch v\u00e0 quy \u0111\u1ecbnh li\u00ean quan.<\/p>\n<h3 style=\"text-align: justify;\">3.2 H\u1ea1ch to\u00e1n thu\u1ebf nh\u00e0 th\u1ea7u khi gi\u00e1 h\u1ee3p \u0111\u1ed3ng ch\u01b0a bao g\u1ed3m thu\u1ebf<\/h3>\n<p style=\"text-align: justify;\">V\u1edbi h\u1ee3p \u0111\u1ed3ng ch\u01b0a bao g\u1ed3m thu\u1ebf, \u0111i\u1ec3m quan tr\u1ecdng nh\u1ea5t l\u00e0 x\u00e1c \u0111\u1ecbnh ai ch\u1ecbu kho\u1ea3n thu\u1ebf.<\/p>\n<p style=\"text-align: justify;\">N\u1ebfu nh\u00e0 th\u1ea7u ch\u1ecbu thu\u1ebf, doanh nghi\u1ec7p Vi\u1ec7t Nam ch\u1ec9 kh\u1ea5u tr\u1eeb, n\u1ed9p thay, s\u1ed1 ti\u1ec1n doanh nghi\u1ec7p chuy\u1ec3n cho nh\u00e0 th\u1ea7u s\u1ebd l\u00e0 s\u1ed1 ti\u1ec1n sau khi kh\u1ea5u tr\u1eeb thu\u1ebf. Ng\u01b0\u1ee3c l\u1ea1i, n\u1ebfu h\u1ee3p \u0111\u1ed3ng quy \u0111\u1ecbnh nh\u00e0 th\u1ea7u \u0111\u01b0\u1ee3c nh\u1eadn \u0111\u1ee7 m\u1ed9t kho\u1ea3n ti\u1ec1n Net v\u00e0 doanh nghi\u1ec7p Vi\u1ec7t Nam ch\u1ecbu thu\u1ebf thay, k\u1ebf to\u00e1n ph\u1ea3i x\u00e1c \u0111\u1ecbnh l\u1ea1i doanh thu t\u00ednh thu\u1ebf theo quy \u0111\u1ecbnh tr\u01b0\u1edbc khi ghi nh\u1eadn ngh\u0129a v\u1ee5 thu\u1ebf.<\/p>\n<p style=\"text-align: justify;\">Do \u0111\u00f3, kh\u00f4ng n\u00ean \u00e1p d\u1ee5ng m\u1ed9t b\u00fat to\u00e1n duy nh\u1ea5t cho m\u1ecdi h\u1ee3p \u0111\u1ed3ng Net\/Gross.<\/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>B\u1ea3n ch\u1ea5t<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>C\u00e1ch x\u1eed l\u00fd k\u1ebf to\u00e1n<\/strong><\/td>\n<\/tr>\n<tr>\n<td>Gi\u00e1 Gross, thu\u1ebf do nh\u00e0 th\u1ea7u ch\u1ecbu<\/td>\n<td>Thu\u1ebf \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb t\u1eeb kho\u1ea3n ph\u1ea3i tr\u1ea3 nh\u00e0 th\u1ea7u<\/td>\n<td>Gi\u1ea3m kho\u1ea3n thanh to\u00e1n cho nh\u00e0 th\u1ea7u, ghi nh\u1eadn ngh\u0129a v\u1ee5 thu\u1ebf<\/td>\n<\/tr>\n<tr>\n<td>Gi\u00e1 Net, doanh nghi\u1ec7p ch\u1ecbu thu\u1ebf thay<\/td>\n<td>Nh\u00e0 th\u1ea7u nh\u1eadn \u0111\u1ee7 s\u1ed1 ti\u1ec1n theo h\u1ee3p \u0111\u1ed3ng<\/td>\n<td>X\u00e1c \u0111\u1ecbnh ph\u1ea7n thu\u1ebf doanh nghi\u1ec7p ph\u1ea3i ch\u1ecbu th\u00eam v\u00e0 ghi nh\u1eadn theo b\u1ea3n ch\u1ea5t<\/td>\n<\/tr>\n<tr>\n<td>Doanh nghi\u1ec7p tr\u1ea3 thay th\u00eam chi ph\u00ed cho nh\u00e0 th\u1ea7u<\/td>\n<td>Kho\u1ea3n tr\u1ea3 thay c\u00f3 th\u1ec3 l\u00e0m t\u0103ng doanh thu t\u00ednh thu\u1ebf<\/td>\n<td>Ki\u1ec3m tra h\u1ee3p \u0111\u1ed3ng, quy \u0111\u1ecbnh thu\u1ebf tr\u01b0\u1edbc khi t\u00ednh thu\u1ebf<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">\u0110\u1eb7c bi\u1ec7t, theo Th\u00f4ng t\u01b0 20\/2026\/TT-BTC, doanh thu t\u00ednh thu\u1ebf TNDN c\u1ee7a nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i bao g\u1ed3m to\u00e0n b\u1ed9 doanh thu nh\u00e0 th\u1ea7u nh\u1eadn \u0111\u01b0\u1ee3c, ch\u01b0a tr\u1eeb c\u00e1c kho\u1ea3n thu\u1ebf ph\u1ea3i n\u1ed9p v\u00e0 bao g\u1ed3m c\u1ea3 kho\u1ea3n chi ph\u00ed do b\u00ean Vi\u1ec7t Nam tr\u1ea3 thay n\u1ebfu c\u00f3.<\/p>\n<h3 style=\"text-align: justify;\">3.3 H\u1ea1ch to\u00e1n thu\u1ebf GTGT nh\u00e0 th\u1ea7u \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/h3>\n<p style=\"text-align: justify;\">Theo h\u01b0\u1edbng d\u1eabn hi\u1ec7n h\u00e0nh \u0111\u01b0\u1ee3c B\u1ed9 T\u00e0i ch\u00ednh gi\u1ea3i \u0111\u00e1p, \u0111\u1ed1i v\u1edbi nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf GTGT tr\u1ef1c ti\u1ebfp tr\u00ean doanh thu, nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o \u0111\u1ec3 th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u. Tuy nhi\u00ean, \u1edf ph\u00eda doanh nghi\u1ec7p Vi\u1ec7t Nam, vi\u1ec7c thu\u1ebf GTGT n\u1ed9p thay c\u00f3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb hay kh\u00f4ng l\u1ea1i ph\u1ea3i xem x\u00e9t theo \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb \u00e1p d\u1ee5ng cho b\u00ean Vi\u1ec7t Nam.<\/p>\n<p style=\"text-align: justify;\">V\u1ec1 h\u1ea1ch to\u00e1n, khi kho\u1ea3n thu\u1ebf GTGT n\u1ed9p thay thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, Th\u00f4ng t\u01b0 99 h\u01b0\u1edbng d\u1eabn theo h\u01b0\u1edbng \u0111\u01b0a kho\u1ea3n thu\u1ebf n\u00e0y v\u00e0o TK 1388, sau \u0111\u00f3 chuy\u1ec3n sang TK 133 \u2013 Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb khi \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n.<\/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>N\u1ee3<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>C\u00f3<\/strong><\/td>\n<\/tr>\n<tr>\n<td>Ghi nh\u1eadn thu\u1ebf GTGT nh\u00e0 th\u1ea7u \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/td>\n<td>TK 1388<\/td>\n<td>TK 331\/3339 t\u00f9y th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn theo nghi\u1ec7p v\u1ee5<\/td>\n<\/tr>\n<tr>\n<td>Khi n\u1ed9p thu\u1ebf nh\u00e0 th\u1ea7u<\/td>\n<td>TK 3339<\/td>\n<td>TK 112<\/td>\n<\/tr>\n<tr>\n<td>Khi \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb<\/td>\n<td>TK 133<\/td>\n<td>TK 1388<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">K\u1ebf to\u00e1n c\u1ea7n l\u01b0u \u00fd kh\u00f4ng m\u1eb7c \u0111\u1ecbnh m\u1ecdi kho\u1ea3n thu\u1ebf GTGT nh\u00e0 th\u1ea7u \u0111\u1ec1u \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb. Tr\u01b0\u1edbc khi ghi N\u1ee3 TK 133, c\u1ea7n ki\u1ec3m tra h\u1ed3 s\u01a1 h\u1ee3p \u0111\u1ed3ng, ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf, \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb theo ph\u00e1p lu\u1eadt thu\u1ebf GTGT hi\u1ec7n h\u00e0nh.<\/p>\n<h3 style=\"text-align: justify;\">3.4 H\u1ea1ch to\u00e1n thu\u1ebf TNDN nh\u00e0 th\u1ea7u n\u1ed9p thay<\/h3>\n<p style=\"text-align: justify;\">Thu\u1ebf TNDN nh\u00e0 th\u1ea7u l\u00e0 ph\u1ea7n ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i m\u00e0 doanh nghi\u1ec7p Vi\u1ec7t Nam th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb, khai v\u00e0 n\u1ed9p thay theo quy \u0111\u1ecbnh.<\/p>\n<p style=\"text-align: justify;\">T\u1eeb n\u0103m 2026, k\u1ebf to\u00e1n c\u1ea7n s\u1eed d\u1ee5ng c\u0103n c\u1ee9 thu\u1ebf m\u1edbi khi x\u00e1c \u0111\u1ecbnh s\u1ed1 ph\u1ea3i n\u1ed9p. Theo Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP, thu\u1ebf TNDN \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p thu\u1ed9c di\u1ec7n t\u00ednh theo t\u1ef7 l\u1ec7 tr\u00ean doanh thu \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo t\u1ef7 l\u1ec7 t\u01b0\u01a1ng \u1ee9ng v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh. Ch\u1eb3ng h\u1ea1n, d\u1ecbch v\u1ee5 th\u00f4ng th\u01b0\u1eddng \u00e1p d\u1ee5ng t\u1ef7 l\u1ec7 5%; cung c\u1ea5p v\u00e0 ph\u00e2n ph\u1ed1i h\u00e0ng h\u00f3a theo c\u00e1c h\u00ecnh th\u1ee9c quy \u0111\u1ecbnh \u00e1p d\u1ee5ng t\u1ef7 l\u1ec7 1%.<\/p>\n<p style=\"text-align: justify;\">Khi \u0111\u00e3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p thay, k\u1ebf to\u00e1n ghi nh\u1eadn ngh\u0129a v\u1ee5 ph\u1ea3i n\u1ed9p v\u00e0 th\u1ef1c hi\u1ec7n thanh to\u00e1n v\u1edbi ng\u00e2n s\u00e1ch:<\/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>N\u1ee3<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>C\u00f3<\/strong><\/td>\n<\/tr>\n<tr>\n<td>X\u00e1c \u0111\u1ecbnh thu\u1ebf TNDN nh\u00e0 th\u1ea7u ph\u1ea3i n\u1ed9p thay<\/td>\n<td>TK chi ph\u00ed\/t\u00e0i s\u1ea3n li\u00ean quan theo b\u1ea3n ch\u1ea5t<\/td>\n<td>TK 3339<\/td>\n<\/tr>\n<tr>\n<td>N\u1ed9p thu\u1ebf TNDN nh\u00e0 th\u1ea7u<\/td>\n<td>TK 3339<\/td>\n<td>TK 112<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">\u0110i\u1ec3m c\u1ea7n ph\u00e2n bi\u1ec7t l\u00e0 TK 3339 ph\u1ea3n \u00e1nh ngh\u0129a v\u1ee5 thu\u1ebf nh\u00e0 th\u1ea7u, kh\u00f4ng c\u00f3 ngh\u0129a kho\u1ea3n thu\u1ebf TNDN n\u1ed9p thay lu\u00f4n \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o m\u1ed9t t\u00e0i kho\u1ea3n chi ph\u00ed c\u1ed1 \u0111\u1ecbnh. T\u00e0i kho\u1ea3n \u0111\u1ed1i \u1ee9ng ph\u1ea3i \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh d\u1ef1a tr\u00ean b\u1ea3n ch\u1ea5t c\u1ee7a giao d\u1ecbch v\u00e0 vi\u1ec7c thu\u1ebf do doanh nghi\u1ec7p hay nh\u00e0 th\u1ea7u ch\u1ecbu theo h\u1ee3p \u0111\u1ed3ng.<\/p>\n<h3 style=\"text-align: justify;\">3.5 H\u1ea1ch to\u00e1n tr\u01b0\u1eddng h\u1ee3p h\u1ee3p \u0111\u1ed3ng c\u00f3 c\u1ea3 thu\u1ebf GTGT v\u00e0 thu\u1ebf TNDN nh\u00e0 th\u1ea7u<\/h3>\n<p style=\"text-align: justify;\">\u0110\u00e2y l\u00e0 tr\u01b0\u1eddng h\u1ee3p c\u1ea7n l\u00e0m r\u00f5 nh\u1ea5t v\u00ec m\u1ed9t h\u1ee3p \u0111\u1ed3ng c\u00f3 th\u1ec3 \u0111\u1ed3ng th\u1eddi ph\u00e1t sinh thu\u1ebf GTGT v\u00e0 thu\u1ebf TNDN, nh\u01b0ng c\u00e1ch x\u1eed l\u00fd k\u1ebf to\u00e1n c\u1ee7a hai kho\u1ea3n thu\u1ebf kh\u00f4ng ho\u00e0n to\u00e0n gi\u1ed1ng nhau.<\/p>\n<p style=\"text-align: justify;\">Gi\u1ea3 s\u1eed doanh nghi\u1ec7p thu\u00ea d\u1ecbch v\u1ee5 c\u1ee7a nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i. H\u1ee3p \u0111\u1ed3ng quy \u0111\u1ecbnh doanh nghi\u1ec7p Vi\u1ec7t Nam c\u00f3 tr\u00e1ch nhi\u1ec7m n\u1ed9p thay thu\u1ebf nh\u00e0 th\u1ea7u. Sau khi x\u00e1c \u0111\u1ecbnh doanh thu t\u00ednh thu\u1ebf v\u00e0 t\u1ef7 l\u1ec7 thu\u1ebf hi\u1ec7n h\u00e0nh, k\u1ebf to\u00e1n x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">Thu\u1ebf TNDN nh\u00e0 th\u1ea7u: 5 tri\u1ec7u \u0111\u1ed3ng.<\/li>\n<li aria-level=\"1\">Thu\u1ebf GTGT nh\u00e0 th\u1ea7u: 5 tri\u1ec7u \u0111\u1ed3ng.<\/li>\n<li aria-level=\"1\">T\u1ed5ng thu\u1ebf n\u1ed9p thay: 10 tri\u1ec7u \u0111\u1ed3ng.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">C\u00e1c con s\u1ed1 tr\u00ean ch\u1ec9 nh\u1eb1m minh h\u1ecda c\u00e1ch h\u1ea1ch to\u00e1n; t\u1ef7 l\u1ec7 v\u00e0 s\u1ed1 thu\u1ebf th\u1ef1c t\u1ebf ph\u1ea3i \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo lo\u1ea1i ho\u1ea1t \u0111\u1ed9ng, quy \u0111\u1ecbnh thu\u1ebf \u00e1p d\u1ee5ng t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh. \u0110\u1eb7c bi\u1ec7t, Th\u00f4ng t\u01b0 20\/2026\/TT-BTC \u0111\u00e3 thay \u0111\u1ed5i quy \u0111\u1ecbnh v\u1ec1 doanh thu t\u00ednh thu\u1ebf TNDN so v\u1edbi Th\u00f4ng t\u01b0 103\/2014\/TT-BTC, v\u00ec v\u1eady kh\u00f4ng n\u00ean l\u1ea5y t\u1ef7 l\u1ec7 ho\u1eb7c c\u00f4ng th\u1ee9c c\u0169 \u00e1p d\u1ee5ng m\u00e1y m\u00f3c cho giao d\u1ecbch n\u0103m 2026.<\/p>\n<p style=\"text-align: justify;\">B\u00fat to\u00e1n minh h\u1ecda:<\/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>N\u1ed9i dung<\/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 style=\"text-align: center;\">1<\/td>\n<td>Ghi nh\u1eadn chi ph\u00ed d\u1ecbch v\u1ee5 theo h\u1ee3p \u0111\u1ed3ng<\/td>\n<td>TK 642<\/td>\n<td>TK 331<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">2<\/td>\n<td>Ghi nh\u1eadn thu\u1ebf GTGT nh\u00e0 th\u1ea7u \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/td>\n<td>TK 1388<\/td>\n<td>TK 3339<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">3<\/td>\n<td>Ghi nh\u1eadn thu\u1ebf TNDN nh\u00e0 th\u1ea7u doanh nghi\u1ec7p ch\u1ecbu thay<\/td>\n<td>TK 642*<\/td>\n<td>TK 3339<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">4<\/td>\n<td>Thanh to\u00e1n nh\u00e0 th\u1ea7u<\/td>\n<td>TK 331<\/td>\n<td>TK 112<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">5<\/td>\n<td>N\u1ed9p thu\u1ebf nh\u00e0 th\u1ea7u v\u00e0o NSNN<\/td>\n<td>TK 3339<\/td>\n<td>TK 112<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">6<\/td>\n<td>Chuy\u1ec3n thu\u1ebf GTGT \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb<\/td>\n<td>TK 133<\/td>\n<td>TK 1388<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">* T\u00e0i kho\u1ea3n \u0111\u1ed1i \u1ee9ng c\u1ee5 th\u1ec3 c\u1ea7n x\u00e1c \u0111\u1ecbnh theo b\u1ea3n ch\u1ea5t kho\u1ea3n chi v\u00e0 \u0111i\u1ec1u ki\u1ec7n ghi nh\u1eadn chi ph\u00ed\/t\u00e0i s\u1ea3n c\u1ee7a giao d\u1ecbch.<\/p>\n<h3 style=\"text-align: justify;\">3.6 H\u1ea1ch to\u00e1n thu\u1ebf nh\u00e0 th\u1ea7u \u0111\u1ed1i v\u1edbi h\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5 n\u01b0\u1edbc ngo\u00e0i<\/h3>\n<p style=\"text-align: justify;\">\u0110\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n, ph\u1ea7n m\u1ec1m, qu\u1ea3ng c\u00e1o, n\u1ec1n t\u1ea3ng s\u1ed1, h\u1ed7 tr\u1ee3 k\u1ef9 thu\u1eadt ho\u1eb7c c\u00e1c d\u1ecbch v\u1ee5 kh\u00e1c t\u1eeb nh\u00e0 cung c\u1ea5p n\u01b0\u1edbc ngo\u00e0i, k\u1ebf to\u00e1n c\u1ea7n ki\u1ec3m tra b\u1ea3n ch\u1ea5t d\u1ecbch v\u1ee5 v\u00e0 ph\u1ea1m vi th\u1ef1c hi\u1ec7n tr\u01b0\u1edbc khi x\u00e1c \u0111\u1ecbnh thu\u1ebf.<\/p>\n<p style=\"text-align: justify;\">\u0110\u1eb7c bi\u1ec7t v\u1edbi giao d\u1ecbch b\u1eb1ng USD ho\u1eb7c ngo\u1ea1i t\u1ec7 kh\u00e1c, ngo\u00e0i thu\u1ebf nh\u00e0 th\u1ea7u, k\u1ebf to\u00e1n c\u00f2n ph\u1ea3i x\u1eed l\u00fd vi\u1ec7c ghi nh\u1eadn giao d\u1ecbch ngo\u1ea1i t\u1ec7, ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 theo quy \u0111\u1ecbnh k\u1ebf to\u00e1n hi\u1ec7n h\u00e0nh.<\/p>\n<p style=\"text-align: justify;\">Quy tr\u00ecnh c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/p>\n<table>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><strong>B\u01b0\u1edbc<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>C\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>K\u1ebft qu\u1ea3 c\u1ea7n ki\u1ec3m so\u00e1t<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">1<\/td>\n<td>Ki\u1ec3m tra h\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5<\/td>\n<td>X\u00e1c \u0111\u1ecbnh gi\u00e1 Gross\/Net, b\u00ean ch\u1ecbu thu\u1ebf<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">2<\/td>\n<td>X\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf<\/td>\n<td>Thu\u1ebf GTGT v\u00e0 TNDN nh\u00e0 th\u1ea7u<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">3<\/td>\n<td>Quy \u0111\u1ed5i ngo\u1ea1i t\u1ec7<\/td>\n<td>X\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb ghi s\u1ed5 b\u1eb1ng VND<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">4<\/td>\n<td>Ghi nh\u1eadn c\u00f4ng n\u1ee3<\/td>\n<td>Theo gi\u00e1 tr\u1ecb giao d\u1ecbch \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">5<\/td>\n<td>Kh\u1ea5u tr\u1eeb, n\u1ed9p thay thu\u1ebf<\/td>\n<td>Theo s\u1ed1 thu\u1ebf \u0111\u00e3 x\u00e1c \u0111\u1ecbnh<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">6<\/td>\n<td>Thanh to\u00e1n nh\u00e0 cung c\u1ea5p<\/td>\n<td>Theo s\u1ed1 ti\u1ec1n th\u1ef1c t\u1ebf ph\u1ea3i tr\u1ea3<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">7<\/td>\n<td>\u0110\u1ed1i chi\u1ebfu<\/td>\n<td>C\u00f4ng n\u1ee3 + thu\u1ebf ph\u1ea3i n\u1ed9p + ch\u1ee9ng t\u1eeb ng\u00e2n h\u00e0ng<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">V\u1edbi doanh nghi\u1ec7p c\u00f3 nhi\u1ec1u giao d\u1ecbch qu\u1ed1c t\u1ebf, n\u00ean theo d\u00f5i ri\u00eang t\u1eebng h\u1ee3p \u0111\u1ed3ng ho\u1eb7c t\u1eebng nh\u00e0 cung c\u1ea5p. C\u00e1ch n\u00e0y gi\u00fap k\u1ebf to\u00e1n tr\u01b0\u1edfng d\u1ec5 ki\u1ec3m tra khi c\u00f3 ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng ngo\u1ea1i t\u1ec7, c\u00f4ng n\u1ee3 quy \u0111\u1ed5i, s\u1ed1 ti\u1ec1n thanh to\u00e1n, ngh\u0129a v\u1ee5 thu\u1ebf.<\/p>\n<h3 style=\"text-align: justify;\">3.7 H\u1ea1ch to\u00e1n thu\u1ebf nh\u00e0 th\u1ea7u \u0111\u1ed1i v\u1edbi h\u1ee3p \u0111\u1ed3ng mua m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb c\u00f3 k\u00e8m d\u1ecbch v\u1ee5<\/h3>\n<p style=\"text-align: justify;\">Kh\u00f4ng n\u00ean ch\u1ec9 c\u0103n c\u1ee9 t\u00ean h\u1ee3p \u0111\u1ed3ng l\u00e0 \u201ch\u1ee3p \u0111\u1ed3ng mua m\u00e1y m\u00f3c thi\u1ebft b\u1ecb\u201d \u0111\u1ec3 k\u1ebft lu\u1eadn v\u1ec1 ngh\u0129a v\u1ee5 thu\u1ebf. K\u1ebf to\u00e1n c\u1ea7n xem nh\u00e0 th\u1ea7u c\u00f3 th\u1ef1c hi\u1ec7n th\u00eam c\u00e1c ho\u1ea1t \u0111\u1ed9ng nh\u01b0 l\u1eafp \u0111\u1eb7t, ch\u1ea1y th\u1eed, b\u1ea3o tr\u00ec, \u0111\u00e0o t\u1ea1o ho\u1eb7c d\u1ecbch v\u1ee5 k\u1ef9 thu\u1eadt t\u1ea1i Vi\u1ec7t Nam hay kh\u00f4ng.<\/p>\n<p style=\"text-align: justify;\">M\u1ed9t h\u1ee3p \u0111\u1ed3ng c\u00e0ng t\u00e1ch r\u00f5 gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a v\u00e0 t\u1eebng lo\u1ea1i d\u1ecbch v\u1ee5 th\u00ec c\u00e0ng thu\u1eadn l\u1ee3i cho vi\u1ec7c x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf theo ho\u1ea1t \u0111\u1ed9ng. Ng\u01b0\u1ee3c l\u1ea1i, n\u1ebfu nhi\u1ec1u ho\u1ea1t \u0111\u1ed9ng \u0111\u01b0\u1ee3c g\u1ed9p chung v\u00e0 kh\u00f4ng t\u00e1ch \u0111\u01b0\u1ee3c gi\u00e1 tr\u1ecb, doanh nghi\u1ec7p c\u00f3 th\u1ec3 ph\u1ea3i \u00e1p d\u1ee5ng t\u1ef7 l\u1ec7 theo ho\u1ea1t \u0111\u1ed9ng c\u00f3 t\u1ef7 l\u1ec7 thu\u1ebf cao h\u01a1n theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh \u0111\u1ed1i v\u1edbi thu\u1ebf TNDN nh\u00e0 th\u1ea7u.<\/p>\n<table>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><strong>C\u1ea5u ph\u1ea7n h\u1ee3p \u0111\u1ed3ng<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>K\u1ebf to\u00e1n c\u1ea7n ki\u1ec3m tra<\/strong><\/td>\n<\/tr>\n<tr>\n<td>M\u00e1y m\u00f3c, thi\u1ebft b\u1ecb<\/td>\n<td>Ngu\u1ed3n g\u1ed1c, \u0111i\u1ec1u ki\u1ec7n giao h\u00e0ng, quy\u1ec1n s\u1edf h\u1eefu<\/td>\n<\/tr>\n<tr>\n<td>V\u1eadn chuy\u1ec3n<\/td>\n<td>B\u00ean n\u00e0o th\u1ef1c hi\u1ec7n v\u00e0 ch\u1ecbu chi ph\u00ed<\/td>\n<\/tr>\n<tr>\n<td>L\u1eafp \u0111\u1eb7t<\/td>\n<td>C\u00f3 th\u1ef1c hi\u1ec7n t\u1ea1i Vi\u1ec7t Nam kh\u00f4ng<\/td>\n<\/tr>\n<tr>\n<td>Ch\u1ea1y th\u1eed<\/td>\n<td>C\u00f3 ph\u1ea3i m\u1ed9t ph\u1ea7n c\u1ee7a d\u1ecbch v\u1ee5 hay kh\u00f4ng<\/td>\n<\/tr>\n<tr>\n<td>\u0110\u00e0o t\u1ea1o<\/td>\n<td>\u0110\u1ecba \u0111i\u1ec3m, n\u1ed9i dung th\u1ef1c hi\u1ec7n<\/td>\n<\/tr>\n<tr>\n<td>B\u1ea3o tr\u00ec<\/td>\n<td>Th\u1eddi h\u1ea1n, gi\u00e1 tr\u1ecb d\u1ecbch v\u1ee5<\/td>\n<\/tr>\n<tr>\n<td>Gi\u00e1 tr\u1ecb t\u1eebng c\u1ea5u ph\u1ea7n<\/td>\n<td>C\u00f3 t\u00e1ch ri\u00eang trong h\u1ee3p \u0111\u1ed3ng\/ph\u1ee5 l\u1ee5c kh\u00f4ng<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">Sau khi x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf, b\u00fat to\u00e1n c\u1ea7n \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng theo \u0111\u00fang b\u1ea3n ch\u1ea5t c\u1ee7a t\u1eebng c\u1ea5u ph\u1ea7n thay v\u00ec \u0111\u01b0a to\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng v\u00e0o m\u1ed9t t\u00e0i kho\u1ea3n chi ph\u00ed duy nh\u1ea5t.<\/p>\n<h3 style=\"text-align: justify;\">3.8 H\u1ea1ch to\u00e1n thu\u1ebf nh\u00e0 th\u1ea7u \u0111\u1ed1i v\u1edbi h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t<\/h3>\n<p style=\"text-align: justify;\">\u0110\u1ed1i v\u1edbi h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t, m\u1ed9t trong nh\u1eefng y\u1ebfu t\u1ed1 c\u1ea7n ki\u1ec3m tra l\u00e0 nh\u00e0 th\u1ea7u c\u00f3 bao th\u1ea7u nguy\u00ean v\u1eadt li\u1ec7u, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb hay kh\u00f4ng. \u0110\u00e2y l\u00e0 th\u00f4ng tin \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn vi\u1ec7c x\u00e1c \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng v\u00e0 t\u1ef7 l\u1ec7 thu\u1ebf.<\/p>\n<p style=\"text-align: justify;\">V\u1edbi quy \u0111\u1ecbnh m\u1edbi v\u1ec1 thu\u1ebf TNDN nh\u00e0 th\u1ea7u, tr\u01b0\u1eddng h\u1ee3p h\u1ee3p \u0111\u1ed3ng bao g\u1ed3m nhi\u1ec1u ho\u1ea1t \u0111\u1ed9ng, doanh nghi\u1ec7p c\u1ea7n c\u0103n c\u1ee9 gi\u00e1 tr\u1ecb t\u1eebng ho\u1ea1t \u0111\u1ed9ng theo h\u1ee3p \u0111\u1ed3ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh t\u1ef7 l\u1ec7 t\u01b0\u01a1ng \u1ee9ng. N\u1ebfu kh\u00f4ng t\u00e1ch ri\u00eang \u0111\u01b0\u1ee3c th\u00ec \u00e1p d\u1ee5ng t\u1ef7 l\u1ec7 c\u1ee7a ng\u00e0nh ngh\u1ec1 c\u00f3 t\u1ef7 l\u1ec7 cao nh\u1ea5t cho to\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng.<\/p>\n<p style=\"text-align: justify;\">K\u1ebf to\u00e1n n\u00ean ki\u1ec3m tra h\u1ee3p \u0111\u1ed3ng theo b\u1ea3ng sau:<\/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>Tr\u01b0\u1eddng h\u1ee3p 1<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>Tr\u01b0\u1eddng h\u1ee3p 2<\/strong><\/td>\n<\/tr>\n<tr>\n<td>V\u1eadt t\u01b0<\/td>\n<td>Nh\u00e0 th\u1ea7u cung c\u1ea5p<\/td>\n<td>Doanh nghi\u1ec7p Vi\u1ec7t Nam cung c\u1ea5p<\/td>\n<\/tr>\n<tr>\n<td>M\u00e1y m\u00f3c, thi\u1ebft b\u1ecb<\/td>\n<td>Nh\u00e0 th\u1ea7u cung c\u1ea5p<\/td>\n<td>Doanh nghi\u1ec7p Vi\u1ec7t Nam cung c\u1ea5p<\/td>\n<\/tr>\n<tr>\n<td>Nh\u00e2n c\u00f4ng<\/td>\n<td>Nh\u00e0 th\u1ea7u th\u1ef1c hi\u1ec7n<\/td>\n<td>C\u00f3 th\u1ec3 t\u00e1ch ri\u00eang<\/td>\n<\/tr>\n<tr>\n<td>L\u1eafp \u0111\u1eb7t<\/td>\n<td>Nh\u00e0 th\u1ea7u th\u1ef1c hi\u1ec7n<\/td>\n<td>Nh\u00e0 th\u1ea7u th\u1ef1c hi\u1ec7n<\/td>\n<\/tr>\n<tr>\n<td>Gi\u00e1 tr\u1ecb t\u1eebng ho\u1ea1t \u0111\u1ed9ng<\/td>\n<td>T\u00e1ch ri\u00eang<\/td>\n<td>Kh\u00f4ng t\u00e1ch ri\u00eang<\/td>\n<\/tr>\n<tr>\n<td>C\u0103n c\u1ee9 t\u00ednh thu\u1ebf<\/td>\n<td>Theo t\u1eebng ho\u1ea1t \u0111\u1ed9ng<\/td>\n<td>C\u00f3 th\u1ec3 \u00e1p d\u1ee5ng t\u1ef7 l\u1ec7 cao nh\u1ea5t theo quy \u0111\u1ecbnh<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">V\u1ec1 h\u1ea1ch to\u00e1n, sau khi x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p, doanh nghi\u1ec7p v\u1eabn th\u1ef1c hi\u1ec7n nguy\u00ean t\u1eafc chung: ghi nh\u1eadn t\u00e0i s\u1ea3n\/chi ph\u00ed theo b\u1ea3n ch\u1ea5t, ghi nh\u1eadn ngh\u0129a v\u1ee5 thu\u1ebf nh\u00e0 th\u1ea7u v\u00e0 sau \u0111\u00f3 thanh to\u00e1n thu\u1ebf v\u00e0o ng\u00e2n s\u00e1ch.<\/p>\n<h3 style=\"text-align: justify;\">3.9 H\u1ea1ch to\u00e1n khi doanh nghi\u1ec7p thanh to\u00e1n nhi\u1ec1u l\u1ea7n cho nh\u00e0 th\u1ea7u<\/h3>\n<p style=\"text-align: justify;\">\u0110\u00e2y l\u00e0 tr\u01b0\u1eddng h\u1ee3p kh\u00e1 ph\u1ed5 bi\u1ebfn v\u1edbi c\u00e1c h\u1ee3p \u0111\u1ed3ng c\u00f3 gi\u00e1 tr\u1ecb l\u1edbn ho\u1eb7c thanh to\u00e1n theo ti\u1ebfn \u0111\u1ed9.<\/p>\n<p style=\"text-align: justify;\">K\u1ebf to\u00e1n kh\u00f4ng n\u00ean ch\u1edd \u0111\u1ebfn khi thanh to\u00e1n to\u00e0n b\u1ed9 h\u1ee3p \u0111\u1ed3ng m\u1edbi t\u1ed5ng h\u1ee3p thu\u1ebf. C\u1ea7n theo d\u00f5i ri\u00eang s\u1ed1 ph\u1ea3i tr\u1ea3 nh\u00e0 th\u1ea7u, s\u1ed1 thu\u1ebf \u0111\u00e3 kh\u1ea5u tr\u1eeb, s\u1ed1 thu\u1ebf \u0111\u00e3 n\u1ed9p sau t\u1eebng l\u1ea7n thanh to\u00e1n.<\/p>\n<p style=\"text-align: justify;\">V\u00ed d\u1ee5, h\u1ee3p \u0111\u1ed3ng thanh to\u00e1n th\u00e0nh 3 \u0111\u1ee3t, k\u1ebf to\u00e1n c\u00f3 th\u1ec3 theo d\u00f5i:<\/p>\n<table>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><strong>\u0110\u1ee3t<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>Gi\u00e1 tr\u1ecb thanh to\u00e1n<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>Thu\u1ebf nh\u00e0 th\u1ea7u kh\u1ea5u tr\u1eeb<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>Ti\u1ec1n th\u1ef1c tr\u1ea3 nh\u00e0 th\u1ea7u<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>Thu\u1ebf \u0111\u00e3 n\u1ed9p NSNN<\/strong><\/td>\n<\/tr>\n<tr>\n<td>\u0110\u1ee3t 1<\/td>\n<td style=\"text-align: center;\">X<\/td>\n<td style=\"text-align: center;\">Y<\/td>\n<td style=\"text-align: center;\">X &#8211; Y<\/td>\n<td style=\"text-align: center;\">Y<\/td>\n<\/tr>\n<tr>\n<td>\u0110\u1ee3t 2<\/td>\n<td style=\"text-align: center;\">X<\/td>\n<td style=\"text-align: center;\">Y<\/td>\n<td style=\"text-align: center;\">X &#8211; Y<\/td>\n<td style=\"text-align: center;\">Y<\/td>\n<\/tr>\n<tr>\n<td>\u0110\u1ee3t 3<\/td>\n<td style=\"text-align: center;\">X<\/td>\n<td style=\"text-align: center;\">Y<\/td>\n<td style=\"text-align: center;\">X &#8211; Y<\/td>\n<td style=\"text-align: center;\">Y<\/td>\n<\/tr>\n<tr>\n<td>T\u1ed5ng<\/td>\n<td style=\"text-align: center;\">3X<\/td>\n<td style=\"text-align: center;\">3Y<\/td>\n<td style=\"text-align: center;\">3X &#8211; 3Y<\/td>\n<td style=\"text-align: center;\">3Y<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">V\u1ec1 b\u00fat to\u00e1n, m\u1ed7i l\u1ea7n ph\u00e1t sinh ngh\u0129a v\u1ee5 c\u00f3 th\u1ec3 theo d\u00f5i:<\/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>N\u1ee3<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>C\u00f3<\/strong><\/td>\n<\/tr>\n<tr>\n<td>Kh\u1ea5u tr\u1eeb thu\u1ebf khi thanh to\u00e1n<\/td>\n<td>TK 331<\/td>\n<td>TK 3339<\/td>\n<\/tr>\n<tr>\n<td>Thanh to\u00e1n ph\u1ea7n c\u00f2n l\u1ea1i cho nh\u00e0 th\u1ea7u<\/td>\n<td>TK 331<\/td>\n<td>TK 112<\/td>\n<\/tr>\n<tr>\n<td>N\u1ed9p thu\u1ebf v\u00e0o NSNN<\/td>\n<td>TK 3339<\/td>\n<td>TK 112<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">C\u00e1ch theo d\u00f5i n\u00e0y gi\u00fap k\u1ebf to\u00e1n tr\u01b0\u1edfng nhanh ch\u00f3ng \u0111\u1ed1i chi\u1ebfu \u0111\u01b0\u1ee3c ba s\u1ed1 li\u1ec7u quan tr\u1ecdng: c\u00f4ng n\u1ee3 c\u00f2n ph\u1ea3i tr\u1ea3 nh\u00e0 th\u1ea7u, thu\u1ebf nh\u00e0 th\u1ea7u c\u00f2n ph\u1ea3i n\u1ed9p v\u00e0 s\u1ed1 ti\u1ec1n th\u1ef1c t\u1ebf \u0111\u00e3 thanh to\u00e1n.<\/p>\n<h2 style=\"text-align: justify;\">4. Gi\u1ea3i ph\u00e1p qu\u1ea3n tr\u1ecb k\u1ebf to\u00e1n hi\u1ec7u qu\u1ea3 v\u1edbi ph\u1ea7n m\u1ec1m Accnet ERP<\/h2>\n<p style=\"text-align: justify;\">\u0110\u1ec3 t\u1ed1i \u01b0u qu\u00e1 tr\u00ecnh ghi nh\u1eadn thu\u1ebf nh\u00e0 th\u1ea7u, doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u00e1p d\u1ee5ng ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n Accnet ERP, gi\u00fap t\u1ef1 \u0111\u1ed9ng h\u00f3a v\u00e0 minh b\u1ea1ch to\u00e0n b\u1ed9 quy tr\u00ecnh:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">T\u1ef1 \u0111\u1ed9ng ph\u00e2n lo\u1ea1i h\u1ee3p \u0111\u1ed3ng Net\/Gross, t\u00ednh thu\u1ebf GTGT &amp; TNDN: Ph\u1ea7n m\u1ec1m t\u1ef1 nh\u1eadn di\u1ec7n lo\u1ea1i h\u1ee3p \u0111\u1ed3ng, t\u00ednh to\u00e1n ch\u00ednh x\u00e1c thu\u1ebf ph\u00e1t sinh, h\u1ed7 tr\u1ee3 h\u1ea1ch to\u00e1n thu\u1ebf nh\u00e0 th\u1ea7u theo gi\u00e1 net ho\u1eb7c gross, gi\u1ea3m r\u1ee7i ro sai s\u00f3t th\u1ee7 c\u00f4ng.<\/li>\n<li aria-level=\"1\">T\u1ea1o b\u00fat to\u00e1n t\u1ef1 \u0111\u1ed9ng: H\u1ec7 th\u1ed1ng t\u1ef1 \u0111\u1ed9ng ph\u00e2n b\u1ed5 chi ph\u00ed d\u1ecbch v\u1ee5, c\u00f4ng n\u1ee3 v\u00e0 thu\u1ebf v\u00e0o c\u00e1c t\u00e0i kho\u1ea3n ph\u00f9 h\u1ee3p (TK 133, TK 3338, TK chi ph\u00ed), gi\u00fap k\u1ebf to\u00e1n ti\u1ebft ki\u1ec7m th\u1eddi gian nh\u1eb1m \u0111\u1ea3m b\u1ea3o ghi nh\u1eadn \u0111\u00fang quy \u0111\u1ecbnh.<\/li>\n<li aria-level=\"1\">Qu\u1ea3n l\u00fd ch\u1ee9ng t\u1eeb &#8211; c\u00f4ng n\u1ee3, nh\u1eafc n\u1ed9p thu\u1ebf \u0111\u00fang h\u1ea1n: Accnet ERP l\u01b0u tr\u1eef ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed, theo d\u00f5i c\u00f4ng n\u1ee3 v\u00e0 t\u1ef1 \u0111\u1ed9ng nh\u1eafc h\u1ea1n n\u1ed9p thu\u1ebf, gi\u00fap h\u1ea1n ch\u1ebf r\u1ee7i ro ph\u1ea1t ch\u1eadm v\u00e0 ki\u1ec3m so\u00e1t ch\u1eb7t ch\u1ebd nghi\u1ec7p v\u1ee5 thu\u1ebf nh\u00e0 th\u1ea7u, bao g\u1ed3m c\u1ea3 l\u00e3i vay.<\/li>\n<li aria-level=\"1\">B\u00e1o c\u00e1o t\u1ed5ng h\u1ee3p chi ph\u00ed, thu\u1ebf: Ph\u1ea7n m\u1ec1m cung c\u1ea5p b\u00e1o c\u00e1o chi ti\u1ebft, gi\u00fap l\u00e3nh \u0111\u1ea1o d\u1ec5 d\u00e0ng \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 h\u1ee3p \u0111\u1ed3ng v\u1edbi nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, so s\u00e1nh chi ph\u00ed th\u1ef1c t\u1ebf v\u00e0 ngh\u0129a v\u1ee5 thu\u1ebf, t\u1eeb \u0111\u00f3 ra quy\u1ebft \u0111\u1ecbnh chi\u1ebfn l\u01b0\u1ee3c ch\u00ednh x\u00e1c h\u01a1n.<\/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=\"38c329b5e99cca452dafba6c8caebfec\">\n<form enctype=\"multipart\/form-data\" method=\"post\" class=\"frm-show-form \" id=\"form_pm-ke-toan\" data-token=\"38c329b5e99cca452dafba6c8caebfec\">\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=\"396a056073\" \/><input type=\"hidden\" name=\"_wp_http_referer\" value=\"\/en\/wp-json\/wp\/v2\/posts\/49246\" \/><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;\">Vi\u1ec7c \u00e1p d\u1ee5ng ph\u1ea7n m\u1ec1m Accnet ERP kh\u00f4ng ch\u1ec9 t\u1ed1i \u01b0u h\u00f3a quy tr\u00ecnh h\u1ea1ch to\u00e1n thu\u1ebf nh\u00e0 th\u1ea7u m\u00e0 c\u00f2n n\u00e2ng cao hi\u1ec7u qu\u1ea3 qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh t\u1ed5ng th\u1ec3, h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p qu\u1ea3n l\u00fd chi ph\u00ed, c\u00f4ng n\u1ee3 c\u0169ng nh\u01b0 d\u00f2ng ti\u1ec1n m\u1ed9t c\u00e1ch minh b\u1ea1ch, ch\u00ednh x\u00e1c v\u00e0 hi\u1ec7u qu\u1ea3.<\/p>\n<p style=\"text-align: justify;\">Vi\u1ec7c h\u1ea1ch to\u00e1n thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p tu\u00e2n th\u1ee7 \u0111\u1ea7y \u0111\u1ee7 quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt m\u00e0 c\u00f2n n\u00e2ng cao hi\u1ec7u qu\u1ea3 qu\u1ea3n l\u00fd chi ph\u00ed, c\u00f4ng n\u1ee3 v\u00e0 d\u00f2ng ti\u1ec1n. Ghi nh\u1eadn chi ph\u00ed c\u0169ng nh\u01b0 thu\u1ebf minh b\u1ea1ch gi\u00fap b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u1ea3n \u00e1nh \u0111\u00fang th\u1ef1c t\u1ebf, t\u1ea1o thu\u1eadn l\u1ee3i cho ki\u1ec3m to\u00e1n d\u1ec5 d\u00e0ng \u0111\u01b0a ra quy\u1ebft \u0111\u1ecbnh chi\u1ebfn l\u01b0\u1ee3c. \u0110\u1ed3ng th\u1eddi, qu\u1ea3n l\u00fd ch\u1eb7t ch\u1ebd c\u00e1c ngh\u0129a v\u1ee5 thu\u1ebf c\u0169ng nh\u01b0 thanh to\u00e1n \u0111\u00fang h\u1ea1n g\u00f3p ph\u1ea7n duy tr\u00ec uy t\u00edn v\u1edbi \u0111\u1ed1i t\u00e1c qu\u1ed1c t\u1ebf.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>H\u1ea1ch to\u00e1n thu\u1ebf nh\u00e0 th\u1ea7u l\u00e0 quy tr\u00ecnh ghi nh\u1eadn c\u00e1c kho\u1ea3n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT) &amp; thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN) li\u00ean quan \u0111\u1ebfn nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i v\u00e0o s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n (g\u1ed3m c\u1ea3 gi\u00e1 Net v\u00e0 Gross). Vi\u1ec7c h\u1ea1ch to\u00e1n \u0111\u00fang gi\u00fap doanh nghi\u1ec7p qu\u1ea3n l\u00fd hi\u1ec7u qu\u1ea3 chi [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":49201,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[153],"tags":[123],"class_list":["post-49246","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-thue-phi-khac","tag-hach-toan-thue"],"_links":{"self":[{"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/posts\/49246","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=49246"}],"version-history":[{"count":5,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/posts\/49246\/revisions"}],"predecessor-version":[{"id":53045,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/posts\/49246\/revisions\/53045"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/media\/49201"}],"wp:attachment":[{"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/media?parent=49246"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/categories?post=49246"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/tags?post=49246"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}