{"id":49246,"date":"2025-12-23T13:31:38","date_gmt":"2025-12-23T06:31:38","guid":{"rendered":"https:\/\/lacviet.vn\/?p=49246"},"modified":"2025-12-29T14:06:54","modified_gmt":"2025-12-29T07:06:54","slug":"hach-toan-thue-nha-thau","status":"publish","type":"post","link":"https:\/\/lacviet.vn\/en\/hach-toan-thue-nha-thau\/","title":{"rendered":"How accounting tax contractor according to standard circular 133 &amp; circular 200"},"content":{"rendered":"<p style=\"text-align: justify;\">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 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. Nguy\u00ean t\u1eafc h\u1ea1ch to\u00e1n thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i theo chu\u1ea9n th\u00f4ng t\u01b0<\/h2>\n<p style=\"text-align: justify;\">H\u1ea1ch to\u00e1n thu\u1ebf nh\u00e0 th\u1ea7u kh\u00f4ng ch\u1ec9 \u0111\u00e1p \u1ee9ng ngh\u0129a v\u1ee5 ph\u00e1p l\u00fd m\u00e0 c\u00f2n h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p ki\u1ec3m so\u00e1t chi ph\u00ed v\u00e0 d\u00f2ng ti\u1ec1n hi\u1ec7u qu\u1ea3. Vi\u1ec7c \u00e1p d\u1ee5ng \u0111\u00fang nguy\u00ean t\u1eafc gi\u00fap c\u00e1c kho\u1ea3n thanh to\u00e1n cho nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c qu\u1ea3n l\u00fd minh b\u1ea1ch, r\u00f5 r\u00e0ng.<\/p>\n<p><img fetchpriority=\"high\" decoding=\"async\" class=\"aligncenter wp-image-49443 size-full\" src=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/12\/hach-toan-thue-nha-thau-1-1.png\" alt=\"Nguy\u00ean t\u1eafc 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-1-1.png 800w, https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/12\/hach-toan-thue-nha-thau-1-1-768x480.png 768w, https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/12\/hach-toan-thue-nha-thau-1-1-18x12.png 18w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><\/p>\n<h3 style=\"text-align: justify;\">2.1. Nguy\u00ean t\u1eafc h\u1ea1ch to\u00e1n theo th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/h3>\n<p style=\"text-align: justify;\">Doanh nghi\u1ec7p Vi\u1ec7t Nam khi k\u00fd h\u1ee3p \u0111\u1ed3ng v\u1edbi nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i c\u1ea7n tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh c\u1ee7a Th\u00f4ng t\u01b0 200 \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o ghi nh\u1eadn thu\u1ebf v\u00e0 chi ph\u00ed ch\u00ednh x\u00e1c:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">Thu\u1ebf GTGT n\u1ed9p thay (n\u1ebfu c\u00f3): Ghi nh\u1eadn v\u00e0o TK 133 \u0111\u1ec3 theo d\u00f5i thu\u1ebf \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb.<\/li>\n<li aria-level=\"1\">Thu\u1ebf nh\u00e0 th\u1ea7u ph\u1ea3i n\u1ed9p: Thu\u1ebf TNDN v\u00e0 c\u00e1c lo\u1ea1i thu\u1ebf li\u00ean quan \u0111\u01b0\u1ee3c ghi v\u00e0o TK 3338.<\/li>\n<li aria-level=\"1\">Chi ph\u00ed d\u1ecbch v\u1ee5 c\u1ee7a nh\u00e0 th\u1ea7u: H\u1ea1ch to\u00e1n v\u00e0o TK chi ph\u00ed t\u01b0\u01a1ng \u1ee9ng (627, 641, 642\u2026).<\/li>\n<li aria-level=\"1\">H\u1ee3p \u0111\u1ed3ng gross \u2013 doanh nghi\u1ec7p n\u1ed9p thu\u1ebf thay: Kho\u1ea3n thu\u1ebf TNDN n\u1ed9p thay kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb theo quy \u0111\u1ecbnh.<\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\">2.2. Nguy\u00ean t\u1eafc h\u1ea1ch to\u00e1n theo th\u00f4ng t\u01b0 133\/2016\/TT-BTC<\/h3>\n<p style=\"text-align: justify;\">\u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p v\u1eeba &amp; nh\u1ecf \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 133, nguy\u00ean t\u1eafc c\u01a1 b\u1ea3n g\u1ed3m:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">X\u00e1c \u0111\u1ecbnh t\u00e0i kho\u1ea3n \u00e1p d\u1ee5ng chi ti\u1ebft: C\u1ea7n ki\u1ec3m tra TK 133, 3338 v\u00e0 TK chi ph\u00ed \u0111\u1ec3 ghi nh\u1eadn thu\u1ebf nh\u00e0 th\u1ea7u v\u00e0o chi ph\u00ed \u0111\u00fang quy \u0111\u1ecbnh.<\/li>\n<li aria-level=\"1\">Ph\u00e2n lo\u1ea1i c\u00e1c kho\u1ea3n thu\u1ebf, c\u00f4ng n\u1ee3, chi ph\u00ed r\u00f5 r\u00e0ng: Gi\u00fap s\u1ed5 s\u00e1ch minh b\u1ea1ch, thu\u1eadn l\u1ee3i cho vi\u1ec7c ki\u1ec3m so\u00e1t d\u00f2ng ti\u1ec1n theo b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/li>\n<li aria-level=\"1\">Ghi nh\u1eadn t\u1ea1m \u1ee9ng, thanh to\u00e1n &#8211; c\u00f4ng n\u1ee3 \u0111\u00fang th\u1eddi \u0111i\u1ec3m: Qu\u1ea3n l\u00fd hi\u1ec7u qu\u1ea3 d\u00f2ng ti\u1ec1n, tr\u00e1nh ph\u00e1t sinh chi ph\u00ed l\u00e3i vay kh\u00f4ng c\u1ea7n thi\u1ebft li\u00ean quan \u0111\u1ebfn thanh to\u00e1n nh\u00e0 th\u1ea7u.<\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\">2.3. Ghi nh\u1eadn chung khi th\u1ef1c hi\u1ec7n ghi nh\u1eadn nghi\u1ec7p v\u1ee5 thu\u1ebf nh\u00e0 th\u1ea7u<\/h3>\n<p style=\"text-align: justify;\">\u0110\u1ec3 \u0111\u1ea3m b\u1ea3o h\u1ea1ch to\u00e1n ch\u00ednh x\u00e1c, doanh nghi\u1ec7p c\u1ea7n tu\u00e2n th\u1ee7 c\u00e1c nguy\u00ean t\u1eafc sau:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">Ki\u1ec3m tra h\u1ee3p \u0111\u1ed3ng k\u1ef9 l\u01b0\u1ee1ng: X\u00e1c \u0111\u1ecbnh h\u1ee3p \u0111\u1ed3ng theo gi\u00e1 net hay gross, c\u00f3 VAT hay kh\u00f4ng, ai ch\u1ecbu thu\u1ebf.<\/li>\n<li aria-level=\"1\">\u0110\u1ed1i chi\u1ebfu ch\u1ee9ng t\u1eeb \u0111\u1ea7y \u0111\u1ee7: Bao g\u1ed3m h\u1ee3p \u0111\u1ed3ng, h\u00f3a \u0111\u01a1n\/invoice, phi\u1ebfu chi, ch\u1ee9ng t\u1eeb t\u1ea1m \u1ee9ng, ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf.<\/li>\n<li aria-level=\"1\">Ghi nh\u1eadn \u0111\u00fang th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh chi ph\u00ed &#8211; thu\u1ebf: Tr\u00e1nh ghi ch\u1ed3ng ho\u1eb7c b\u1ecf s\u00f3t, gi\u00fap qu\u1ea3n l\u00fd c\u00f4ng n\u1ee3 v\u00e0 d\u00f2ng ti\u1ec1n ch\u00ednh x\u00e1c.<\/li>\n<li aria-level=\"1\">L\u01b0u tr\u1eef c\u00f4ng n\u1ee3 &#8211; s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p: H\u1ed7 tr\u1ee3 doanh nghi\u1ec7p ki\u1ec3m so\u00e1t c\u00f4ng n\u1ee3, l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u0169ng nh\u01b0 chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf nhanh ch\u00f3ng.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Tu\u00e2n th\u1ee7 nh\u1eefng nguy\u00ean t\u1eafc n\u00e0y gi\u00fap c\u00e1c t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p \u0111ang t\u00ecm hi\u1ec3u th\u00f4ng tin v\u1ec1 nghi\u1ec7p v\u1ee5 thu\u1ebf nh\u00e0 th\u1ea7u ghi nh\u1eadn \u0111\u1ea7y \u0111\u1ee7 c\u00e1c chi ph\u00ed, qu\u1ea3n l\u00fd d\u00f2ng ti\u1ec1n hi\u1ec7u qu\u1ea3, \u0111\u1ed3ng th\u1eddi h\u1ed7 tr\u1ee3 h\u1ea1ch to\u00e1n thu\u1ebf nh\u00e0 th\u1ea7u l\u00e3i vay\/gross\/theo gi\u00e1 net \u0111\u00fang quy \u0111\u1ecbnh, gi\u1ea3m thi\u1ec3u r\u1ee7i ro ph\u00e1p l\u00fd v\u00e0 t\u1ed1i \u01b0u h\u00f3a chi ph\u00ed.<\/p>\n<h2 style=\"text-align: justify;\">3. Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf ph\u1ed5 bi\u1ebfn trong doanh nghi\u1ec7p<\/h2>\n<p style=\"text-align: justify;\">T\u00f9y theo h\u1ee3p \u0111\u1ed3ng c\u0169ng nh\u01b0 \u0111i\u1ec1u ki\u1ec7n k\u00ea khai c\u1ee7a nh\u00e0 th\u1ea7u, doanh nghi\u1ec7p s\u1ebd \u00e1p d\u1ee5ng m\u1ed9t trong c\u00e1c ph\u01b0\u01a1ng ph\u00e1p sau:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">Ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb: \u00c1p d\u1ee5ng khi nh\u00e0 th\u1ea7u \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n k\u00ea khai thu\u1ebf theo Lu\u1eadt. Doanh nghi\u1ec7p ch\u1ec9 gi\u1eef vai tr\u00f2 kh\u1ea5u tr\u1eeb khi thanh to\u00e1n, gi\u00fap gi\u1ea3m r\u1ee7i ro sai s\u00f3t. Ph\u01b0\u01a1ng ph\u00e1p n\u00e0y t\u1ea1o thu\u1eadn l\u1ee3i cho vi\u1ec7c ghi nh\u1eadn nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf nh\u00e0 th\u1ea7u v\u00e0o chi ph\u00ed m\u1ed9t c\u00e1ch r\u00f5 r\u00e0ng, minh b\u1ea1ch.<\/li>\n<li aria-level=\"1\">Ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp\/\u1ea5n \u0111\u1ecbnh t\u1ef7 l\u1ec7: khi nh\u00e0 th\u1ea7u kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n k\u00ea khai, doanh nghi\u1ec7p Vi\u1ec7t Nam kh\u1ea5u tr\u1eeb thu\u1ebf t\u1ea1i ngu\u1ed3n theo t\u1ef7 l\u1ec7 % tr\u00ean doanh thu h\u1ee3p \u0111\u1ed3ng.<\/li>\n<li aria-level=\"1\">Ph\u01b0\u01a1ng ph\u00e1p h\u1ed7n h\u1ee3p: K\u1ebft h\u1ee3p k\u00ea khai thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb (n\u1ebfu \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n) v\u00e0 n\u1ed9p thu\u1ebf TNDN theo t\u1ef7 l\u1ec7 doanh thu. Doanh nghi\u1ec7p c\u00f3 th\u1ec3 kh\u1ea5u tr\u1eeb, n\u1ed9p thay theo h\u1ee3p \u0111\u1ed3ng, qua \u0111\u00f3 ki\u1ec3m so\u00e1t h\u1ea1ch to\u00e1n thu\u1ebf nh\u00e0 th\u1ea7u gross\/net, gi\u1ea3m r\u1ee7i ro ph\u00e1p l\u00fd v\u00e0 t\u1ed1i \u01b0u d\u00f2ng ti\u1ec1n.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">L\u1ef1a ch\u1ecdn \u0111\u00fang ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt m\u00e0 c\u00f2n mang l\u1ea1i l\u1ee3i \u00edch th\u1ef1c t\u1ebf: qu\u1ea3n l\u00fd chi ph\u00ed, c\u00f4ng n\u1ee3 minh b\u1ea1ch, l\u1eadp k\u1ebf ho\u1ea1ch thanh to\u00e1n t\u1ed1i \u01b0u v\u00e0 t\u1ea1o uy t\u00edn v\u1edbi c\u00e1c nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i.<\/p>\n<h2 style=\"text-align: justify;\">4. C\u00e1ch t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u theo t\u1eebng lo\u1ea1i d\u1ecbch v\u1ee5\/ h\u1ee3p \u0111\u1ed3ng<\/h2>\n<p style=\"text-align: justify;\">Tr\u01b0\u1edbc khi ghi nh\u1eadn, k\u1ebf to\u00e1n c\u1ea7n x\u00e1c \u0111\u1ecbnh \u0111\u00fang lo\u1ea1i d\u1ecbch v\u1ee5 nh\u00e0 th\u1ea7u cung c\u1ea5p (t\u01b0 v\u1ea5n, x\u00e2y d\u1ef1ng, chuy\u1ec3n giao c\u00f4ng ngh\u1ec7, v\u1eadn t\u1ea3i, cho thu\u00ea, b\u1ea3n quy\u1ec1n\u2026). Vi\u1ec7c ph\u00e2n lo\u1ea1i ch\u00ednh x\u00e1c l\u00e0 c\u01a1 s\u1edf \u00e1p d\u1ee5ng \u0111\u00fang t\u1ef7 l\u1ec7 thu\u1ebf GTGT v\u00e0 TNDN, \u0111\u1ea3m b\u1ea3o h\u1ea1ch to\u00e1n thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i \u0111\u00fang chi ph\u00ed v\u00e0 ngh\u0129a v\u1ee5 thu\u1ebf.<\/p>\n<p><img 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<h3 style=\"text-align: justify;\">4.1. H\u1ee3p \u0111\u1ed3ng theo gi\u00e1 net (gi\u00e1 ch\u01b0a bao g\u1ed3m thu\u1ebf)<\/h3>\n<p style=\"text-align: justify;\">Khi h\u1ee3p \u0111\u1ed3ng net, doanh nghi\u1ec7p ph\u1ea3i t\u1ef1 t\u00ednh thu\u1ebf ph\u00e1t sinh \u0111\u1ec3 ghi nh\u1eadn v\u00e0o s\u1ed5 s\u00e1ch. C\u1ee5 th\u1ec3:<\/p>\n<p style=\"text-align: justify;\">Thu\u1ebf GTGT (n\u1ebfu c\u00f3) = Doanh thu h\u1ee3p \u0111\u1ed3ng \u00d7 T\u1ef7 l\u1ec7 VAT theo quy \u0111\u1ecbnh<\/p>\n<p style=\"text-align: justify;\">Thu\u1ebf TNDN nh\u00e0 th\u1ea7u = Doanh thu h\u1ee3p \u0111\u1ed3ng \u00d7 T\u1ef7 l\u1ec7 thu\u1ebf TNDN theo lo\u1ea1i d\u1ecbch v\u1ee5<\/p>\n<p style=\"text-align: justify;\">V\u00ed d\u1ee5: Doanh nghi\u1ec7p k\u00fd h\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n v\u1edbi nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, t\u1ed5ng gi\u00e1 tr\u1ecb 100 tri\u1ec7u \u0111\u1ed3ng, ch\u01b0a bao g\u1ed3m thu\u1ebf GTGT &amp; thu\u1ebf TNDN nh\u00e0 th\u1ea7u.<\/p>\n<p style=\"text-align: justify;\">B\u01b0\u1edbc 1: T\u00ednh thu\u1ebf ph\u00e1t sinh<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">Thu\u1ebf GTGT (n\u1ebfu c\u00f3) = 100 tri\u1ec7u \u00d7 10% VAT = 10 tri\u1ec7u \u0111\u1ed3ng<\/li>\n<li aria-level=\"1\">Thu\u1ebf TNDN nh\u00e0 th\u1ea7u = 100 tri\u1ec7u \u00d7 5% = 5 tri\u1ec7u \u0111\u1ed3ng<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">B\u01b0\u1edbc 2: Ghi nh\u1eadn b\u00fat to\u00e1n k\u1ebf to\u00e1n<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">Khi nh\u1eadn h\u00f3a \u0111\u01a1n t\u1eeb nh\u00e0 th\u1ea7u:\n<ul>\n<li aria-level=\"2\">N\u1ee3 TK chi ph\u00ed d\u1ecbch v\u1ee5: 100 tri\u1ec7u \u0111\u1ed3ng<\/li>\n<li aria-level=\"2\">N\u1ee3 TK 133 \u2013 Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb: 10 tri\u1ec7u \u0111\u1ed3ng<\/li>\n<li aria-level=\"2\">C\u00f3 TK 331 \u2013 Ph\u1ea3i tr\u1ea3 nh\u00e0 th\u1ea7u: 115 tri\u1ec7u \u0111\u1ed3ng (100 + 10 + 5)<\/li>\n<\/ul>\n<\/li>\n<li aria-level=\"1\">Khi thanh to\u00e1n cho nh\u00e0 th\u1ea7u v\u00e0 n\u1ed9p thu\u1ebf thay:\n<ul>\n<li aria-level=\"2\">N\u1ee3 TK 331 \u2013 Ph\u1ea3i tr\u1ea3 nh\u00e0 th\u1ea7u: 115 tri\u1ec7u \u0111\u1ed3ng<\/li>\n<li aria-level=\"2\">C\u00f3 TK 112 \u2013 Ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng: 115 tri\u1ec7u \u0111\u1ed3ng<\/li>\n<li aria-level=\"2\">N\u1ee3 TK 3338 \u2013 Thu\u1ebf TNDN nh\u00e0 th\u1ea7u: 5 tri\u1ec7u \u0111\u1ed3ng<\/li>\n<li aria-level=\"2\">C\u00f3 TK 112 \u2013 Ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng: 5 tri\u1ec7u \u0111\u1ed3ng<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\">4.2. H\u1ee3p \u0111\u1ed3ng theo gi\u00e1 gross (gi\u00e1 \u0111\u00e3 bao g\u1ed3m thu\u1ebf)<\/h3>\n<p style=\"text-align: justify;\">Khi h\u1ee3p \u0111\u1ed3ng gross, gi\u00e1 h\u1ee3p \u0111\u1ed3ng \u0111\u00e3 bao g\u1ed3m thu\u1ebf. K\u1ebf to\u00e1n c\u1ea7n t\u00e1ch ph\u1ea7n thu\u1ebf v\u00e0 ph\u1ea7n chi ph\u00ed d\u1ecbch v\u1ee5 th\u1ef1c t\u1ebf tr\u01b0\u1edbc khi ghi nh\u1eadn.<\/p>\n<p style=\"text-align: justify;\">Chi ph\u00ed D\u1ecbch v\u1ee5 th\u1ef1c t\u1ebf = Gi\u00e1 H\u1ee3p \u0111\u1ed3ng Gross\/(1 + T\u1ef7 l\u1ec7 VAT + T\u1ef7 l\u1ec7 TNDN)<\/p>\n<p style=\"text-align: justify;\">V\u00ed d\u1ee5: Doanh nghi\u1ec7p k\u00fd h\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n v\u1edbi nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, t\u1ed5ng gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng 110 tri\u1ec7u \u0111\u1ed3ng, \u0111\u00e3 bao g\u1ed3m: (Thu\u1ebf GTGT: 10% &#8211; Thu\u1ebf TNDN nh\u00e0 th\u1ea7u: 5%).<\/p>\n<p style=\"text-align: justify;\">B\u01b0\u1edbc 1: T\u00e1ch ph\u1ea7n chi ph\u00ed d\u1ecbch v\u1ee5 v\u00e0 ph\u1ea7n thu\u1ebf t\u1eeb gi\u00e1 gross.<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">Chi ph\u00ed d\u1ecbch v\u1ee5 th\u1ef1c t\u1ebf = 110 tri\u1ec7u \u00f7 (1 + 10% VAT + 5% TNDN)\n<ul>\n<li aria-level=\"2\">T\u1ef7 l\u1ec7 t\u1ed5ng thu\u1ebf = 10% + 5% = 15%<\/li>\n<li aria-level=\"2\">Chi ph\u00ed d\u1ecbch v\u1ee5 th\u1ef1c t\u1ebf = 110 tri\u1ec7u \u00f7 1,15 \u2248 95,65 tri\u1ec7u \u0111\u1ed3ng<\/li>\n<\/ul>\n<\/li>\n<li aria-level=\"1\">Thu\u1ebf GTGT = Chi ph\u00ed d\u1ecbch v\u1ee5 th\u1ef1c t\u1ebf \u00d7 10% \u2248 95,65 \u00d7 10% \u2248 9,57 tri\u1ec7u \u0111\u1ed3ng<\/li>\n<li aria-level=\"1\">Thu\u1ebf TNDN nh\u00e0 th\u1ea7u = Chi ph\u00ed d\u1ecbch v\u1ee5 th\u1ef1c t\u1ebf \u00d7 5% \u2248 95,65 \u00d7 5% \u2248 4,78 tri\u1ec7u \u0111\u1ed3ng<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">B\u01b0\u1edbc 2: Ghi nh\u1eadn b\u00fat to\u00e1n k\u1ebf to\u00e1n<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">Khi nh\u1eadn h\u00f3a \u0111\u01a1n t\u1eeb nh\u00e0 th\u1ea7u:\n<ul>\n<li aria-level=\"2\">N\u1ee3 TK chi ph\u00ed d\u1ecbch v\u1ee5: 95,65 tri\u1ec7u \u0111\u1ed3ng<\/li>\n<li aria-level=\"2\">N\u1ee3 TK 133 \u2013 Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb: 9,57 tri\u1ec7u \u0111\u1ed3ng<\/li>\n<li aria-level=\"2\">C\u00f3 TK 331 \u2013 Ph\u1ea3i tr\u1ea3 nh\u00e0 th\u1ea7u: 110 tri\u1ec7u \u0111\u1ed3ng<\/li>\n<\/ul>\n<\/li>\n<li aria-level=\"1\">Khi thanh to\u00e1n v\u00e0 n\u1ed9p thu\u1ebf thay nh\u00e0 th\u1ea7u:\n<ul>\n<li aria-level=\"2\">N\u1ee3 TK 331 \u2013 Ph\u1ea3i tr\u1ea3 nh\u00e0 th\u1ea7u: 110 tri\u1ec7u \u0111\u1ed3ng<\/li>\n<li aria-level=\"2\">C\u00f3 TK 112 \u2013 Ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng: 110 tri\u1ec7u \u0111\u1ed3ng<\/li>\n<li aria-level=\"2\">N\u1ee3 TK 3338 \u2013 Thu\u1ebf TNDN nh\u00e0 th\u1ea7u: 4,78 tri\u1ec7u \u0111\u1ed3ng<\/li>\n<li aria-level=\"2\">C\u00f3 TK 112 \u2013 Ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng: 4,78 tri\u1ec7u \u0111\u1ed3ng<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">C\u00e1ch h\u1ea1ch to\u00e1n n\u00e0y gi\u00fap ghi nh\u1eadn h\u1ea1ch to\u00e1n thu\u1ebf nh\u00e0 th\u1ea7u gross ch\u00ednh x\u00e1c, \u0111\u1ea3m b\u1ea3o b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u1ea3n \u00e1nh \u0111\u00fang chi ph\u00ed v\u00e0 ngh\u0129a v\u1ee5 thu\u1ebf, \u0111\u1ed3ng th\u1eddi h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p ki\u1ec3m so\u00e1t d\u00f2ng ti\u1ec1n hi\u1ec7u qu\u1ea3.<\/p>\n<h2 style=\"text-align: justify;\">5. H\u01b0\u1edbng d\u1eabn ghi nh\u1eadn nghi\u1ec7p v\u1ee5 thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i<\/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<h3 style=\"text-align: justify;\">5.1. H\u1ea1ch to\u00e1n thu\u1ebf nh\u00e0 th\u1ea7u theo gi\u00e1 Net<\/h3>\n<p style=\"text-align: justify;\">Gi\u00e1 Net l\u00e0 gi\u00e1 h\u1ee3p \u0111\u1ed3ng ch\u01b0a bao g\u1ed3m thu\u1ebf. Doanh nghi\u1ec7p Vi\u1ec7t Nam khi thanh to\u00e1n cho nh\u00e0 th\u1ea7u ph\u1ea3i t\u00ednh th\u00eam thu\u1ebf nh\u00e0 th\u1ea7u (GTGT + TNDN) \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o nh\u00e0 th\u1ea7u nh\u1eadn \u0111\u00fang gi\u00e1 Net.<\/p>\n<p style=\"text-align: justify;\">B\u00fat to\u00e1n chi ti\u1ebft:<\/p>\n<table style=\"width: 97.1173%;\">\n<tbody>\n<tr>\n<td style=\"width: 29.5511%;\">Nghi\u1ec7p v\u1ee5<\/td>\n<td style=\"width: 69.4514%;\">B\u00fat to\u00e1n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 29.5511%;\">Ghi nh\u1eadn chi ph\u00ed d\u1ecbch v\u1ee5<\/td>\n<td style=\"width: 69.4514%;\">\n<ul>\n<li aria-level=\"1\">N\u1ee3 TK 627 ho\u1eb7c 642: chi ph\u00ed d\u1ecbch v\u1ee5 (gi\u00e1 h\u1ee3p \u0111\u1ed3ng Net)<\/li>\n<li aria-level=\"1\">C\u00f3 TK 331: ph\u1ea3i tr\u1ea3 nh\u00e0 th\u1ea7u (gi\u00e1 h\u1ee3p \u0111\u1ed3ng Net)<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 29.5511%;\">Ghi nh\u1eadn thu\u1ebf nh\u00e0 th\u1ea7u ph\u1ea3i n\u1ed9p<\/td>\n<td style=\"width: 69.4514%;\">\n<ul>\n<li aria-level=\"1\">N\u1ee3 TK 133: ph\u1ea7n thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/li>\n<li aria-level=\"1\">N\u1ee3 TK 627 ho\u1eb7c 642: ph\u1ea7n thu\u1ebf TNDN n\u1ebfu \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed h\u1ee3p l\u00fd<\/li>\n<li aria-level=\"1\">C\u00f3 TK 3338: t\u1ed5ng s\u1ed1 thu\u1ebf nh\u00e0 th\u1ea7u (GTGT + TNDN) ph\u1ea3i n\u1ed9p<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 29.5511%;\">Khi n\u1ed9p thu\u1ebf<\/td>\n<td style=\"width: 69.4514%;\">\n<ul>\n<li aria-level=\"1\">N\u1ee3 TK 3338<\/li>\n<li aria-level=\"1\">C\u00f3 TK 112 (ho\u1eb7c 111 n\u1ebfu thanh to\u00e1n b\u1eb1ng ti\u1ec1n m\u1eb7t)<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">L\u01b0u \u00fd: Thu\u1ebf TNDN n\u1ed9p thay theo h\u1ee3p \u0111\u1ed3ng Net \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed h\u1ee3p l\u00fd, \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN c\u1ee7a doanh nghi\u1ec7p (\u0110i\u1ec1u 6, Th\u00f4ng t\u01b0 78\/2014\/TT-BTC).<\/p>\n<h3 style=\"text-align: justify;\">5.2. H\u1ea1ch to\u00e1n thu\u1ebf nh\u00e0 th\u1ea7u theo gi\u00e1 Gross<\/h3>\n<p style=\"text-align: justify;\">Khi h\u1ee3p \u0111\u1ed3ng ghi gi\u00e1 Gross (\u0111\u00e3 bao g\u1ed3m thu\u1ebf), doanh nghi\u1ec7p kh\u00f4ng c\u1ea7n gross-up.<\/p>\n<p style=\"text-align: justify;\">B\u00fat to\u00e1n k\u1ebf to\u00e1n:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">N\u1ee3 TK 627, 642: gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng sau khi tr\u1eeb thu\u1ebf nh\u00e0 th\u1ea7u<\/li>\n<li aria-level=\"1\">N\u1ee3 TK 133: thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/li>\n<li aria-level=\"1\">N\u1ee3 TK 811: thu\u1ebf TNDN (kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb)<\/li>\n<li aria-level=\"1\">C\u00f3 TK 331: ph\u1ea3i tr\u1ea3 nh\u00e0 th\u1ea7u (gi\u00e1 th\u1ef1c tr\u1ea3)<\/li>\n<li aria-level=\"1\">C\u00f3 TK 3338: t\u1ed5ng thu\u1ebf nh\u00e0 th\u1ea7u ph\u1ea3i n\u1ed9p<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Khi n\u1ed9p thu\u1ebf:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">N\u1ee3 TK 3338, C\u00f3 TK 112 (ho\u1eb7c 111 n\u1ebfu ti\u1ec1n m\u1eb7t)<\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\">5.3.\u00a0 H\u1ea1ch to\u00e1n ghi nh\u1eadn thu\u1ebf nh\u00e0 th\u1ea7u n\u1ed9p thay<\/h3>\n<p style=\"text-align: justify;\">N\u1ebfu doanh nghi\u1ec7p n\u1ed9p thay thu\u1ebf nh\u00e0 th\u1ea7u cho nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i:<\/p>\n<table>\n<tbody>\n<tr>\n<td>Nghi\u1ec7p v\u1ee5<\/td>\n<td>B\u00fat to\u00e1n<\/td>\n<\/tr>\n<tr>\n<td>Chi ph\u00ed d\u1ecbch v\u1ee5 + thu\u1ebf<\/td>\n<td>\n<ul>\n<li aria-level=\"1\">N\u1ee3 TK 627, 641, 642: chi ph\u00ed d\u1ecbch v\u1ee5 (gi\u00e1 h\u1ee3p \u0111\u1ed3ng tr\u01b0\u1edbc thu\u1ebf)<\/li>\n<li aria-level=\"1\">C\u00f3 TK 331: ph\u1ea3i tr\u1ea3 nh\u00e0 th\u1ea7u (gi\u00e1 tr\u01b0\u1edbc thu\u1ebf)<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<td>Ghi nh\u1eadn thu\u1ebf n\u1ed9p thay<\/td>\n<td>\n<ul>\n<li aria-level=\"1\">N\u1ee3 TK 331: t\u1ed5ng s\u1ed1 thu\u1ebf n\u1ed9p thay<\/li>\n<li aria-level=\"1\">C\u00f3 TK 3338: thu\u1ebf nh\u00e0 th\u1ea7u ph\u1ea3i n\u1ed9p thay<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<td>Khi n\u1ed9p thu\u1ebf<\/td>\n<td>\n<ul>\n<li aria-level=\"1\">N\u1ee3 TK 3338<\/li>\n<li aria-level=\"1\">C\u00f3 TK 112 (ho\u1eb7c 111 n\u1ebfu ti\u1ec1n m\u1eb7t)<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">L\u01b0u \u00fd: Ph\u00e2n bi\u1ec7t r\u00f5 ph\u1ea7n chi ph\u00ed d\u1ecbch v\u1ee5 (gi\u00e1 Net) v\u00e0 ph\u1ea7n thu\u1ebf n\u1ed9p thay. Thu\u1ebf TNDN n\u1ed9p thay \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed h\u1ee3p l\u00fd.<\/p>\n<h3 style=\"text-align: justify;\">5.4. Nghi\u1ec7p v\u1ee5 thu\u1ebf nh\u00e0 th\u1ea7u khi h\u1ee3p \u0111\u1ed3ng ch\u01b0a t\u00ednh thu\u1ebf GTGT<\/h3>\n<p style=\"text-align: justify;\">N\u1ebfu h\u1ee3p \u0111\u1ed3ng ch\u01b0a t\u00e1ch thu\u1ebf GTGT (v\u00e0 c\u00f3 th\u1ec3 c\u1ea3 TNDN), doanh nghi\u1ec7p c\u1ea7n t\u00ednh h\u1ea1ch to\u00e1n thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i d\u1ef1a tr\u00ean doanh thu tr\u01b0\u1edbc thu\u1ebf, sau \u0111\u00f3 h\u1ea1ch to\u00e1n chi ti\u1ebft nh\u01b0 sau:<\/p>\n<p style=\"text-align: justify;\">B\u01b0\u1edbc 1: X\u00e1c \u0111\u1ecbnh doanh thu t\u00ednh thu\u1ebf<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">Doanh thu t\u00ednh thu\u1ebf = Doanh thu ch\u01b0a bao g\u1ed3m thu\u1ebf \/ (1 \u2013 t\u1ef7 l\u1ec7 % thu\u1ebf \u00e1p d\u1ee5ng) n\u1ebfu c\u1ea7n gross-up<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">B\u01b0\u1edbc 2: H\u1ea1ch to\u00e1n chi ph\u00ed d\u1ecbch v\u1ee5 &#8211; thu\u1ebf (kh\u00f4ng n\u1ed9p thay)<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">N\u1ee3 TK 627, 642: chi ph\u00ed d\u1ecbch v\u1ee5 (gi\u00e1 h\u1ee3p \u0111\u1ed3ng Net)<\/li>\n<li aria-level=\"1\">N\u1ee3 TK 133: thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/li>\n<li aria-level=\"1\">N\u1ee3 TK 627, 642 ho\u1eb7c 811: thu\u1ebf TNDN (t\u00f9y theo Net ho\u1eb7c Gross)<\/li>\n<li aria-level=\"1\">C\u00f3 TK 331: ph\u1ea3i tr\u1ea3 nh\u00e0 th\u1ea7u<\/li>\n<li aria-level=\"1\">C\u00f3 TK 3338: thu\u1ebf nh\u00e0 th\u1ea7u ph\u1ea3i n\u1ed9p<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">B\u01b0\u1edbc 3: H\u1ea1ch to\u00e1n n\u1ebfu doanh nghi\u1ec7p n\u1ed9p thay thu\u1ebf nh\u00e0 th\u1ea7u<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">N\u1ee3 TK 627, 642: chi ph\u00ed d\u1ecbch v\u1ee5 (gi\u00e1 h\u1ee3p \u0111\u1ed3ng Net)<\/li>\n<li aria-level=\"1\">C\u00f3 TK 331: ph\u1ea3i tr\u1ea3 nh\u00e0 th\u1ea7u (gi\u00e1 h\u1ee3p \u0111\u1ed3ng tr\u01b0\u1edbc thu\u1ebf)<\/li>\n<li aria-level=\"1\">N\u1ee3 TK 331: t\u1ed5ng s\u1ed1 thu\u1ebf n\u1ed9p thay<\/li>\n<li aria-level=\"1\">C\u00f3 TK 3338: thu\u1ebf nh\u00e0 th\u1ea7u ph\u1ea3i n\u1ed9p thay<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">B\u01b0\u1edbc 4: Khi n\u1ed9p thu\u1ebf nh\u00e0 th\u1ea7u<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">N\u1ee3 TK 3338<\/li>\n<li aria-level=\"1\">C\u00f3 TK 112 (ho\u1eb7c 111 n\u1ebfu ti\u1ec1n m\u1eb7t)<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">L\u01b0u \u00fd: Khi n\u1ed9p thay thu\u1ebf, ph\u1ea7n thu\u1ebf TNDN \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed h\u1ee3p l\u00fd, nh\u01b0ng n\u1ebfu h\u1ee3p \u0111\u1ed3ng Gross, thu\u1ebf TNDN kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh chi ph\u00ed.<\/p>\n<h2 style=\"text-align: justify;\">6. 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: justify;\">\t\t<div data-elementor-type=\"container\" data-elementor-id=\"47765\" class=\"elementor elementor-47765\" data-elementor-post-type=\"elementor_library\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2185786 e-flex e-con-boxed e-con e-parent\" data-id=\"2185786\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9742f47 elementor-widget elementor-widget-text-editor\" data-id=\"9742f47\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div><p style=\"text-align: center;\"><strong style=\"color: #cf2e2e; font-size: 130%; text-align: center;\">GI\u1ea2I PH\u00c1P K\u1ebe TO\u00c1N ACCNET ERP T\u00cdCH H\u1ee2P AI T\u1ef0 \u0110\u1ed8NG H\u00d3A M\u1eccI NGHI\u1ec6P V\u1ee4<\/strong><\/p><\/div><p 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 loading=\"lazy\" decoding=\"async\" width=\"1536\" height=\"679\" src=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/08\/mo-hinh-he-thong-LV-accnet-erp.png\" class=\"attachment-full size-full wp-image-48734\" alt=\"ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n accnet erp\" srcset=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/08\/mo-hinh-he-thong-LV-accnet-erp.png 1536w, https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/08\/mo-hinh-he-thong-LV-accnet-erp-768x340.png 768w, https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/08\/mo-hinh-he-thong-LV-accnet-erp-18x8.png 18w\" sizes=\"(max-width: 1536px) 100vw, 1536px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-902027a elementor-widget elementor-widget-text-editor\" data-id=\"902027a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div><p style=\"text-align: center;\"><span style=\"font-size: 120%; color: #cf2e2e;\"><strong>KH\u00c1CH H\u00c0NG TI\u00caU BI\u1ec2U \u0110ANG TRI\u1ec2N KHAI ACCNET ERP<\/strong><\/span><\/p><\/div><ul><li 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. 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>\u00a0<\/p><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=\"079c87e5878affb168cca296fdceb6b3\">\n<form enctype=\"multipart\/form-data\" method=\"post\" class=\"frm-show-form \" id=\"form_pm-ke-toan\" data-token=\"079c87e5878affb168cca296fdceb6b3\">\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=\"4cb9527d25\" \/><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=\"https:\/\/accnet.vn\/accnet-erp?utm_source=lacviet.vn&amp;utm_medium=topic-kt\" target=\"_blank\" rel=\"nofollow noopener\"><span class=\"xem-tinh-nang\">Xem chi ti\u1ebft t\u00ednh n\u0103ng &amp; nh\u1eadn Demo MI\u1ec4N PH\u00cd<\/span><\/a><\/strong><\/p><div style=\"text-align: center;\"><p style=\"text-align: justify;\"><b>TH\u00d4NG TIN LI\u00caN H\u1ec6<\/b><\/p><ul><li style=\"text-align: justify;\">Hotline\/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: https:\/\/accnet.vn\/<\/li><li style=\"text-align: justify;\">\u0110\u1ecba ch\u1ec9 v\u0103n ph\u00f2ng: <a href=\"https:\/\/maps.app.goo.gl\/Jqy5fZgaAnFMbJdB7\" target=\"_blank\" rel=\"nofollow noopener\">23 Nguy\u1ec5n Th\u1ecb Hu\u1ef3nh, Ph\u01b0\u1eddng Ph\u00fa Nhu\u1eadn, TP.HCM<\/a><\/li><\/ul><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<\/p>\n<p style=\"text-align: justify;\">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":[62],"tags":[123],"class_list":["post-49246","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tai-chinh-ke-toan","tag-hach-toan-thue"],"_links":{"self":[{"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/posts\/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":3,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/posts\/49246\/revisions"}],"predecessor-version":[{"id":49447,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/posts\/49246\/revisions\/49447"}],"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}]}}