{"id":51576,"date":"2026-05-12T16:47:46","date_gmt":"2026-05-12T09:47:46","guid":{"rendered":"https:\/\/lacviet.vn\/?p=51576"},"modified":"2026-05-12T16:52:42","modified_gmt":"2026-05-12T09:52:42","slug":"hach-toan-luong-thang-13","status":"publish","type":"post","link":"https:\/\/lacviet.vn\/en\/hach-toan-luong-thang-13\/","title":{"rendered":"H\u1ea1ch to\u00e1n l\u01b0\u01a1ng th\u00e1ng 13: H\u01b0\u1edbng d\u1eabn chi ti\u1ebft t\u1eeb A-Z cho doanh nghi\u1ec7p\u00a0"},"content":{"rendered":"<p style=\"text-align: justify;\">L\u01b0\u01a1ng th\u00e1ng 13 l\u00e0 kho\u1ea3n th\u01b0\u1edfng ho\u1eb7c thu nh\u1eadp b\u1ed5 sung \u0111\u01b0\u1ee3c nhi\u1ec1u doanh nghi\u1ec7p \u00e1p d\u1ee5ng nh\u1eb1m gi\u1eef ch\u00e2n nh\u00e2n s\u1ef1 v\u00e0 gia t\u0103ng \u0111\u1ed9ng l\u1ef1c l\u00e0m vi\u1ec7c cu\u1ed1i n\u0103m. Tuy nhi\u00ean, kh\u00f4ng \u00edt doanh nghi\u1ec7p g\u1eb7p kh\u00f3 kh\u0103n trong vi\u1ec7c x\u00e1c \u0111\u1ecbnh c\u00e1ch h\u1ea1ch to\u00e1n l\u01b0\u01a1ng th\u00e1ng 13, th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn chi ph\u00ed, \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed h\u1ee3p l\u00fd khi quy\u1ebft to\u00e1n thu\u1ebf v\u00e0 c\u00e1ch tr\u00edch tr\u01b0\u1edbc \u0111\u00fang quy \u0111\u1ecbnh k\u1ebf to\u00e1n.<\/p>\n<p style=\"text-align: justify;\">B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y <a href=\"https:\/\/lacviet.vn\/\">L\u1ea1c Vi\u1ec7t<\/a> s\u1ebd h\u01b0\u1edbng d\u1eabn chi ti\u1ebft: C\u00e1ch h\u1ea1ch to\u00e1n l\u01b0\u01a1ng th\u00e1ng 13 theo t\u1eebng tr\u01b0\u1eddng h\u1ee3p. Ngo\u00e0i ra, b\u00e0i vi\u1ebft c\u0169ng c\u1eadp nh\u1eadt c\u00e1c quy \u0111\u1ecbnh li\u00ean quan t\u1eeb c\u01a1 quan thu\u1ebf v\u00e0 g\u1ee3i \u00fd gi\u1ea3i ph\u00e1p ph\u1ea7n m\u1ec1m gi\u00fap doanh nghi\u1ec7p t\u1ef1 \u0111\u1ed9ng h\u00f3a quy tr\u00ecnh t\u00ednh l\u01b0\u01a1ng \u2013 k\u1ebf to\u00e1n \u2013 quy\u1ebft to\u00e1n cu\u1ed1i n\u0103m.<\/p>\n<h2 style=\"text-align: justify;\">1. H\u1ea1ch to\u00e1n l\u01b0\u01a1ng th\u00e1ng 13 l\u00e0 g\u00ec?<\/h2>\n<p style=\"text-align: justify;\">Theo h\u01b0\u1edbng d\u1eabn c\u1ee7a c\u01a1 quan thu\u1ebf, kho\u1ea3n l\u01b0\u01a1ng th\u00e1ng 13 v\u1eabn c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf doanh nghi\u1ec7p n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1, quy ch\u1ebf, ch\u1ee9ng t\u1eeb thanh to\u00e1n h\u1ee3p l\u1ec7. Th\u00f4ng tin n\u00e0y \u0111\u01b0\u1ee3c \u0111\u1ec1 c\u1eadp trong c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u00e0 T\u1ed5ng c\u1ee5c Thu\u1ebf.<\/p>\n<h3 style=\"text-align: justify;\">1.1 B\u1ea3n ch\u1ea5t k\u1ebf to\u00e1n c\u1ee7a l\u01b0\u01a1ng th\u00e1ng 13<\/h3>\n<p style=\"text-align: justify;\">V\u1ec1 b\u1ea3n ch\u1ea5t, l\u01b0\u01a1ng th\u00e1ng 13 l\u00e0 m\u1ed9t kho\u1ea3n chi ph\u00ed nh\u00e2n s\u1ef1 ph\u00e1t sinh li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a doanh nghi\u1ec7p. V\u00ec v\u1eady, kho\u1ea3n n\u00e0y c\u1ea7n \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o chi ph\u00ed trong k\u1ef3 k\u1ebf to\u00e1n ph\u00f9 h\u1ee3p thay v\u00ec ch\u1ec9 \u0111\u01a1n thu\u1ea7n xem l\u00e0 kho\u1ea3n th\u01b0\u1edfng cu\u1ed1i n\u0103m.<\/p>\n<p style=\"text-align: justify;\">Nhi\u1ec1u doanh nghi\u1ec7p hi\u1ec7n nay g\u1eb7p t\u00ecnh tr\u1ea1ng l\u1ee3i nhu\u1eadn c\u00e1c th\u00e1ng \u0111\u1ea7u n\u0103m cao nh\u01b0ng \u0111\u1ebfn cu\u1ed1i n\u0103m chi ph\u00ed nh\u00e2n s\u1ef1 t\u0103ng \u0111\u1ed9t bi\u1ebfn do ghi nh\u1eadn to\u00e0n b\u1ed9 l\u01b0\u01a1ng th\u00e1ng 13 trong m\u1ed9t th\u1eddi \u0111i\u1ec3m. \u0110i\u1ec1u n\u00e0y c\u00f3 th\u1ec3 khi\u1ebfn b\u00e1o c\u00e1o t\u00e0i ch\u00ednh bi\u1ebfn \u0111\u1ed9ng m\u1ea1nh, \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn k\u1ebf ho\u1ea1ch t\u00e0i ch\u00ednh v\u00e0 kh\u1ea3 n\u0103ng \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng th\u1ef1c t\u1ebf.<\/p>\n<p style=\"text-align: justify;\">V\u00ed d\u1ee5, m\u1ed9t doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t c\u00f3 200 nh\u00e2n s\u1ef1 v\u1edbi qu\u1ef9 l\u01b0\u01a1ng trung b\u00ecnh 2 t\u1ef7 \u0111\u1ed3ng\/th\u00e1ng. N\u1ebfu to\u00e0n b\u1ed9 l\u01b0\u01a1ng th\u00e1ng 13 \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o th\u00e1ng 12 m\u00e0 kh\u00f4ng c\u00f3 k\u1ebf ho\u1ea1ch tr\u00edch tr\u01b0\u1edbc, chi ph\u00ed cu\u1ed1i n\u0103m c\u00f3 th\u1ec3 t\u0103ng th\u00eam kho\u1ea3ng 2 t\u1ef7 \u0111\u1ed3ng ch\u1ec9 trong m\u1ed9t k\u1ef3 k\u1ebf to\u00e1n. \u0110i\u1ec1u n\u00e0y l\u00e0m gi\u1ea3m l\u1ee3i nhu\u1eadn \u0111\u1ed9t ng\u1ed9t v\u00e0 g\u00e2y kh\u00f3 kh\u0103n khi ph\u00e2n t\u00edch hi\u1ec7u qu\u1ea3 kinh doanh theo th\u00e1ng ho\u1eb7c qu\u00fd.<\/p>\n<p style=\"text-align: justify;\">Ngo\u00e0i y\u1ebfu t\u1ed1 t\u00e0i ch\u00ednh, vi\u1ec7c h\u1ea1ch to\u00e1n \u0111\u00fang c\u00f2n gi\u00fap doanh nghi\u1ec7p:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">Minh b\u1ea1ch chi ph\u00ed nh\u00e2n s\u1ef1<\/li>\n<li aria-level=\"1\">Ch\u1ee7 \u0111\u1ed9ng k\u1ebf ho\u1ea1ch d\u00f2ng ti\u1ec1n<\/li>\n<li aria-level=\"1\">H\u1ea1n ch\u1ebf r\u1ee7i ro khi quy\u1ebft to\u00e1n thu\u1ebf<\/li>\n<li aria-level=\"1\">\u0110\u1ed3ng b\u1ed9 d\u1eef li\u1ec7u gi\u1eefa HR v\u00e0 k\u1ebf to\u00e1n<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Trong b\u1ed1i c\u1ea3nh chi ph\u00ed lao \u0111\u1ed9ng ng\u00e0y c\u00e0ng t\u0103ng, vi\u1ec7c qu\u1ea3n tr\u1ecb ch\u00ednh x\u00e1c c\u00e1c kho\u1ea3n l\u01b0\u01a1ng th\u01b0\u1edfng \u0111ang tr\u1edf th\u00e0nh y\u00eau c\u1ea7u quan tr\u1ecdng \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p. Theo b\u00e1o c\u00e1o c\u1ee7a <a href=\"https:\/\/www.ilo.org\" target=\"_blank\" rel=\"nofollow noopener\">T\u1ed5 ch\u1ee9c Lao \u0111\u1ed9ng Qu\u1ed1c t\u1ebf ILO<\/a>, doanh nghi\u1ec7p t\u1ea1i nhi\u1ec1u qu\u1ed1c gia ch\u00e2u \u00c1 \u0111ang c\u00f3 xu h\u01b0\u1edbng t\u0103ng \u0111\u1ea7u t\u01b0 v\u00e0o ph\u00fac l\u1ee3i v\u00e0 ch\u00ednh s\u00e1ch gi\u1eef ch\u00e2n nh\u00e2n s\u1ef1 sau giai \u0111o\u1ea1n bi\u1ebfn \u0111\u1ed9ng lao \u0111\u1ed9ng to\u00e0n c\u1ea7u. \u0110i\u1ec1u n\u00e0y khi\u1ebfn vi\u1ec7c qu\u1ea3n tr\u1ecb qu\u1ef9 l\u01b0\u01a1ng, bao g\u1ed3m l\u01b0\u01a1ng th\u00e1ng 13, ng\u00e0y c\u00e0ng \u0111\u01b0\u1ee3c ch\u00fa tr\u1ecdng h\u01a1n.<\/p>\n<h3 style=\"text-align: justify;\">1.2 Khi n\u00e0o doanh nghi\u1ec7p c\u1ea7n h\u1ea1ch to\u00e1n l\u01b0\u01a1ng th\u00e1ng 13?<\/h3>\n<p style=\"text-align: justify;\">M\u1ed9t trong nh\u1eefng v\u1ea5n \u0111\u1ec1 doanh nghi\u1ec7p th\u01b0\u1eddng nh\u1ea7m l\u1eabn l\u00e0 th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn chi ph\u00ed l\u01b0\u01a1ng th\u00e1ng 13. Tr\u00ean th\u1ef1c t\u1ebf, vi\u1ec7c h\u1ea1ch to\u00e1n kh\u00f4ng ph\u1ee5 thu\u1ed9c ho\u00e0n to\u00e0n v\u00e0o th\u1eddi \u0111i\u1ec3m chi ti\u1ec1n m\u00e0 c\u1ea7n tu\u00e2n th\u1ee7 nguy\u00ean t\u1eafc ph\u00f9 h\u1ee3p gi\u1eefa doanh thu v\u00e0 chi ph\u00ed.<\/p>\n<p style=\"text-align: justify;\">Hi\u1ec3u \u0111\u01a1n gi\u1ea3n, n\u1ebfu kho\u1ea3n l\u01b0\u01a1ng th\u00e1ng 13 ph\u00e1t sinh t\u1eeb qu\u00e1 tr\u00ecnh ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0m vi\u1ec7c trong c\u1ea3 n\u0103m th\u00ec doanh nghi\u1ec7p c\u1ea7n xem x\u00e9t ghi nh\u1eadn chi ph\u00ed t\u01b0\u01a1ng \u1ee9ng trong n\u0103m t\u00e0i ch\u00ednh \u0111\u00f3.<\/p>\n<p style=\"text-align: justify;\">Th\u00f4ng th\u01b0\u1eddng s\u1ebd c\u00f3 hai c\u00e1ch x\u1eed l\u00fd ph\u1ed5 bi\u1ebfn.<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">Tr\u01b0\u1eddng h\u1ee3p th\u1ee9 nh\u1ea5t, doanh nghi\u1ec7p kh\u00f4ng th\u1ef1c hi\u1ec7n tr\u00edch tr\u01b0\u1edbc. Khi \u0111\u00f3, to\u00e0n b\u1ed9 chi ph\u00ed l\u01b0\u01a1ng th\u00e1ng 13 s\u1ebd \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh kho\u1ea3n ph\u1ea3i tr\u1ea3 cho nh\u00e2n vi\u00ean, th\u01b0\u1eddng r\u01a1i v\u00e0o cu\u1ed1i n\u0103m.<\/li>\n<li aria-level=\"1\">Tr\u01b0\u1eddng h\u1ee3p th\u1ee9 hai, doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n h\u1ea1ch to\u00e1n tr\u00edch tr\u01b0\u1edbc l\u01b0\u01a1ng th\u00e1ng 13 theo t\u1eebng th\u00e1ng ho\u1eb7c t\u1eebng qu\u00fd. C\u00e1ch n\u00e0y gi\u00fap ph\u00e2n b\u1ed5 chi ph\u00ed \u0111\u1ec1u h\u01a1n, tr\u00e1nh bi\u1ebfn \u0111\u1ed9ng l\u1edbn tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng ng\u00e2n s\u00e1ch.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">\u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p c\u00f3 quy m\u00f4 nh\u00e2n s\u1ef1 l\u1edbn, ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t nhi\u1ec1u giai \u0111o\u1ea1n ho\u1eb7c c\u00f3 t\u00ednh m\u00f9a v\u1ee5 cao, vi\u1ec7c tr\u00edch tr\u01b0\u1edbc th\u01b0\u1eddng \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 l\u00e0 gi\u1ea3i ph\u00e1p ph\u00f9 h\u1ee3p h\u01a1n v\u1ec1 m\u1eb7t qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh.<\/p>\n<h2 style=\"text-align: justify;\">2. Nh\u1eefng t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n th\u01b0\u1eddng s\u1eed d\u1ee5ng \u0111\u1ec3 h\u1ea1ch to\u00e1n l\u01b0\u01a1ng th\u00e1ng 13<\/h2>\n<p style=\"text-align: justify;\">Khi h\u1ea1ch to\u00e1n l\u01b0\u01a1ng th\u00e1ng 13, doanh nghi\u1ec7p th\u01b0\u1eddng s\u1eed d\u1ee5ng m\u1ed9t s\u1ed1 t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n c\u01a1 b\u1ea3n nh\u01b0 TK 334, TK 335 v\u00e0 nh\u00f3m t\u00e0i kho\u1ea3n chi ph\u00ed li\u00ean quan.<\/p>\n<p style=\"text-align: justify;\">TK 334 l\u00e0 t\u00e0i kho\u1ea3n d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng, bao g\u1ed3m ti\u1ec1n l\u01b0\u01a1ng, th\u01b0\u1edfng v\u00e0 c\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00e1c. \u0110\u00e2y l\u00e0 t\u00e0i kho\u1ea3n xu\u1ea5t hi\u1ec7n ph\u1ed5 bi\u1ebfn nh\u1ea5t khi ghi nh\u1eadn l\u01b0\u01a1ng th\u00e1ng 13.<\/p>\n<p style=\"text-align: justify;\">V\u00ed d\u1ee5, doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh ph\u1ea3i tr\u1ea3 l\u01b0\u01a1ng th\u00e1ng 13 cho nh\u00e2n vi\u00ean s\u1ed1 ti\u1ec1n 500 tri\u1ec7u \u0111\u1ed3ng. Khi \u0111\u00f3 k\u1ebf to\u00e1n s\u1ebd ghi nh\u1eadn kho\u1ea3n ph\u1ea3i tr\u1ea3 n\u00e0y v\u00e0o TK 334.<\/p>\n<p style=\"text-align: justify;\">TK 335 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng trong tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n tr\u00edch tr\u01b0\u1edbc chi ph\u00ed l\u01b0\u01a1ng th\u00e1ng 13. C\u00f3 th\u1ec3 hi\u1ec3u \u0111\u01a1n gi\u1ea3n \u0111\u00e2y l\u00e0 t\u00e0i kho\u1ea3n d\u00f9ng \u0111\u1ec3 \u201c\u0111\u1ec3 d\u00e0nh tr\u01b0\u1edbc\u201d m\u1ed9t ph\u1ea7n chi ph\u00ed trong n\u0103m thay v\u00ec d\u1ed3n to\u00e0n b\u1ed9 v\u00e0o cu\u1ed1i k\u1ef3.<\/p>\n<p style=\"text-align: justify;\">Ngo\u00e0i ra, t\u00f9y theo b\u1ed9 ph\u1eadn s\u1eed d\u1ee5ng lao \u0111\u1ed9ng, chi ph\u00ed l\u01b0\u01a1ng th\u00e1ng 13 s\u1ebd \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 v\u00e0o c\u00e1c t\u00e0i kho\u1ea3n kh\u00e1c nhau:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">TK 622: Chi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp<\/li>\n<li aria-level=\"1\">TK 623: Chi ph\u00ed s\u1eed d\u1ee5ng m\u00e1y thi c\u00f4ng<\/li>\n<li aria-level=\"1\">TK 627: Chi ph\u00ed s\u1ea3n xu\u1ea5t chung<\/li>\n<li aria-level=\"1\">TK 641: Chi ph\u00ed b\u00e1n h\u00e0ng<\/li>\n<li aria-level=\"1\">TK 642: Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">V\u00ed d\u1ee5:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">L\u01b0\u01a1ng th\u00e1ng 13 c\u1ee7a nh\u00e2n vi\u00ean kinh doanh s\u1ebd \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o TK 641<\/li>\n<li aria-level=\"1\">L\u01b0\u01a1ng th\u00e1ng 13 c\u1ee7a b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n \u2013 h\u00e0nh ch\u00ednh s\u1ebd v\u00e0o TK 642<\/li>\n<li aria-level=\"1\">L\u01b0\u01a1ng c\u1ee7a c\u00f4ng nh\u00e2n s\u1ea3n xu\u1ea5t s\u1ebd v\u00e0o TK 622<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Vi\u1ec7c ph\u00e2n b\u1ed5 \u0111\u00fang t\u00e0i kho\u1ea3n gi\u00fap doanh nghi\u1ec7p \u0111\u00e1nh gi\u00e1 ch\u00ednh x\u00e1c c\u01a1 c\u1ea5u chi ph\u00ed, hi\u1ec7u qu\u1ea3 t\u1eebng b\u1ed9 ph\u1eadn v\u00e0 ph\u1ee5c v\u1ee5 t\u1ed1t h\u01a1n cho c\u00f4ng t\u00e1c ph\u00e2n t\u00edch t\u00e0i ch\u00ednh n\u1ed9i b\u1ed9.<\/p>\n<h2 style=\"text-align: justify;\">3. H\u01b0\u1edbng d\u1eabn c\u00e1ch h\u1ea1ch to\u00e1n l\u01b0\u01a1ng th\u00e1ng 13 tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng tr\u00edch tr\u01b0\u1edbc<\/h2>\n<p style=\"text-align: justify;\">\u0110\u00e2y l\u00e0 c\u00e1ch h\u1ea1ch to\u00e1n ph\u1ed5 bi\u1ebfn \u1edf nhi\u1ec1u doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf do quy tr\u00ecnh \u0111\u01a1n gi\u1ea3n, d\u1ec5 th\u1ef1c hi\u1ec7n. Theo ph\u01b0\u01a1ng ph\u00e1p n\u00e0y, doanh nghi\u1ec7p ch\u1ec9 ghi nh\u1eadn chi ph\u00ed khi x\u00e1c \u0111\u1ecbnh ch\u00ednh th\u1ee9c kho\u1ea3n l\u01b0\u01a1ng th\u00e1ng 13 ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/p>\n<h3 style=\"text-align: justify;\">3.1 Khi t\u00ednh l\u01b0\u01a1ng th\u00e1ng 13 ph\u1ea3i tr\u1ea3 cho nh\u00e2n vi\u00ean<\/h3>\n<p style=\"text-align: justify;\">Khi doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh s\u1ed1 ti\u1ec1n l\u01b0\u01a1ng th\u00e1ng 13 c\u1ea7n chi tr\u1ea3, k\u1ebf to\u00e1n s\u1ebd ghi nh\u1eadn chi ph\u00ed t\u01b0\u01a1ng \u1ee9ng v\u00e0 \u0111\u1ed3ng th\u1eddi ghi nh\u1eadn kho\u1ea3n ph\u1ea3i tr\u1ea3 cho nh\u00e2n vi\u00ean.<\/p>\n<p style=\"text-align: justify;\">V\u00ed d\u1ee5, doanh nghi\u1ec7p chi l\u01b0\u01a1ng th\u00e1ng 13 cho b\u1ed9 ph\u1eadn qu\u1ea3n l\u00fd v\u1edbi s\u1ed1 ti\u1ec1n 300 tri\u1ec7u \u0111\u1ed3ng.<\/p>\n<p style=\"text-align: justify;\">K\u1ebf to\u00e1n ghi nh\u1eadn:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">N\u1ee3 TK 642: 300.000.000 \u0111\u1ed3ng<\/li>\n<li aria-level=\"1\">C\u00f3 TK 334: 300.000.000 \u0111\u1ed3ng<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Trong tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 nhi\u1ec1u ph\u00f2ng ban, chi ph\u00ed s\u1ebd \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 theo t\u1eebng b\u1ed9 ph\u1eadn t\u01b0\u01a1ng \u1ee9ng \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o ph\u1ea3n \u00e1nh \u0111\u00fang c\u01a1 c\u1ea5u chi ph\u00ed v\u1eadn h\u00e0nh.<\/p>\n<p style=\"text-align: justify;\">Vi\u1ec7c ghi nh\u1eadn ch\u00ednh x\u00e1c ngay t\u1eeb \u0111\u1ea7u gi\u00fap doanh nghi\u1ec7p d\u1ec5 d\u00e0ng ki\u1ec3m so\u00e1t ng\u00e2n s\u00e1ch l\u01b0\u01a1ng th\u01b0\u1edfng v\u00e0 h\u1ea1n ch\u1ebf sai s\u00f3t khi l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cu\u1ed1i n\u0103m.<\/p>\n<h3 style=\"text-align: justify;\">3.2 Khi chi tr\u1ea3 l\u01b0\u01a1ng th\u00e1ng 13 cho nh\u00e2n vi\u00ean<\/h3>\n<p style=\"text-align: justify;\">Sau khi ghi nh\u1eadn kho\u1ea3n ph\u1ea3i tr\u1ea3, doanh nghi\u1ec7p s\u1ebd th\u1ef1c hi\u1ec7n thanh to\u00e1n cho nh\u00e2n vi\u00ean b\u1eb1ng ti\u1ec1n m\u1eb7t ho\u1eb7c chuy\u1ec3n kho\u1ea3n.<\/p>\n<p style=\"text-align: justify;\">N\u1ebfu thanh to\u00e1n b\u1eb1ng ti\u1ec1n m\u1eb7t:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">N\u1ee3 TK 334<\/li>\n<li aria-level=\"1\">C\u00f3 TK 111<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">N\u1ebfu thanh to\u00e1n qua ng\u00e2n h\u00e0ng:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">N\u1ee3 TK 334<\/li>\n<li aria-level=\"1\">C\u00f3 TK 112<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Hi\u1ec7n nay, ph\u1ea7n l\u1edbn doanh nghi\u1ec7p l\u1ef1a ch\u1ecdn chuy\u1ec3n kho\u1ea3n \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o minh b\u1ea1ch ch\u1ee9ng t\u1eeb v\u00e0 \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n chi ph\u00ed h\u1ee3p l\u1ec7 theo quy \u0111\u1ecbnh thu\u1ebf.<\/p>\n<p style=\"text-align: justify;\">Theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, c\u00e1c kho\u1ea3n chi c\u00f3 gi\u00e1 tr\u1ecb l\u1edbn c\u1ea7n \u01b0u ti\u00ean thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t \u0111\u1ec3 t\u0103ng t\u00ednh h\u1ee3p l\u1ec7 v\u1ec1 ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n v\u00e0 thu\u1ebf. Do \u0111\u00f3, doanh nghi\u1ec7p n\u00ean l\u01b0u tr\u1eef \u0111\u1ea7y \u0111\u1ee7:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">B\u1ea3ng l\u01b0\u01a1ng<\/li>\n<li aria-level=\"1\">Phi\u1ebfu chi ho\u1eb7c \u1ee7y nhi\u1ec7m chi<\/li>\n<li aria-level=\"1\">Danh s\u00e1ch nh\u1eadn l\u01b0\u01a1ng<\/li>\n<li aria-level=\"1\">Quy\u1ebft \u0111\u1ecbnh th\u01b0\u1edfng ho\u1eb7c quy ch\u1ebf l\u01b0\u01a1ng th\u01b0\u1edfng<\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\">3.3 Khi kh\u1ea5u tr\u1eeb thu\u1ebf TNCN<\/h3>\n<p style=\"text-align: justify;\">L\u01b0\u01a1ng th\u00e1ng 13 \u0111\u01b0\u1ee3c xem l\u00e0 thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n. V\u00ec v\u1eady, doanh nghi\u1ec7p c\u00f3 tr\u00e1ch nhi\u1ec7m kh\u1ea5u tr\u1eeb thu\u1ebf tr\u01b0\u1edbc khi chi tr\u1ea3 n\u1ebfu ng\u01b0\u1eddi lao \u0111\u1ed9ng thu\u1ed9c di\u1ec7n ph\u1ea3i n\u1ed9p thu\u1ebf.<\/p>\n<p style=\"text-align: justify;\">V\u00ed d\u1ee5, nh\u00e2n vi\u00ean \u0111\u01b0\u1ee3c nh\u1eadn l\u01b0\u01a1ng th\u00e1ng 13 l\u00e0 30 tri\u1ec7u \u0111\u1ed3ng v\u00e0 s\u1ed1 thu\u1ebf TNCN ph\u1ea3i kh\u1ea5u tr\u1eeb l\u00e0 2 tri\u1ec7u \u0111\u1ed3ng.<\/p>\n<p style=\"text-align: justify;\">K\u1ebf to\u00e1n ghi nh\u1eadn:<\/p>\n<p style=\"text-align: justify;\">N\u1ee3 TK 334: 30.000.000 \u0111\u1ed3ng<br \/>\nC\u00f3 TK 3335: 2.000.000 \u0111\u1ed3ng<br \/>\nC\u00f3 TK 112 ho\u1eb7c 111: 28.000.000 \u0111\u1ed3ng<\/p>\n<p style=\"text-align: justify;\">Nhi\u1ec1u doanh nghi\u1ec7p hi\u1ec7n nay g\u1eb7p kh\u00f3 kh\u0103n khi t\u00ednh thu\u1ebf TNCN cho l\u01b0\u01a1ng th\u00e1ng 13 do kho\u1ea3n n\u00e0y th\u01b0\u1eddng \u0111\u01b0\u1ee3c c\u1ed9ng d\u1ed3n v\u00e0o thu nh\u1eadp cu\u1ed1i n\u0103m, d\u1ec5 l\u00e0m t\u0103ng b\u1eadc thu\u1ebf c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng. V\u00ec v\u1eady, vi\u1ec7c s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m t\u00ednh l\u01b0\u01a1ng c\u00f3 kh\u1ea3 n\u0103ng t\u1ef1 \u0111\u1ed9ng t\u00ednh PIT v\u00e0 \u0111\u1ed1i chi\u1ebfu d\u1eef li\u1ec7u thu\u1ebf \u0111ang tr\u1edf th\u00e0nh xu h\u01b0\u1edbng ph\u1ed5 bi\u1ebfn trong qu\u1ea3n tr\u1ecb nh\u00e2n s\u1ef1 hi\u1ec7n \u0111\u1ea1i.<\/p>\n<h2 style=\"text-align: justify;\">4. Tr\u01b0\u1eddng h\u1ee3p h\u1ea1ch to\u00e1n tr\u00edch tr\u01b0\u1edbc l\u01b0\u01a1ng th\u00e1ng 13<\/h2>\n<h3 style=\"text-align: justify;\">4.1 Tr\u00edch tr\u01b0\u1edbc l\u01b0\u01a1ng th\u00e1ng 13 l\u00e0 g\u00ec?<\/h3>\n<p style=\"text-align: justify;\">Tr\u00edch tr\u01b0\u1edbc l\u01b0\u01a1ng th\u00e1ng 13 l\u00e0 vi\u1ec7c doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng ghi nh\u1eadn tr\u01b0\u1edbc m\u1ed9t ph\u1ea7n chi ph\u00ed ti\u1ec1n l\u01b0\u01a1ng v\u00e0o t\u1eebng th\u00e1ng trong n\u0103m thay v\u00ec d\u1ed3n to\u00e0n b\u1ed9 kho\u1ea3n chi v\u00e0o cu\u1ed1i n\u0103m t\u00e0i ch\u00ednh. Kho\u1ea3n chi ph\u00ed n\u00e0y s\u1ebd \u0111\u01b0\u1ee3c theo d\u00f5i tr\u00ean t\u00e0i kho\u1ea3n chi ph\u00ed ph\u1ea3i tr\u1ea3 v\u00e0 \u0111\u01b0\u1ee3c \u0111\u1ed1i chi\u1ebfu khi doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n thanh to\u00e1n th\u1ef1c t\u1ebf cho ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/p>\n<p style=\"text-align: justify;\">C\u00f3 th\u1ec3 hi\u1ec3u \u0111\u01a1n gi\u1ea3n, thay v\u00ec \u0111\u1ebfn th\u00e1ng 12 m\u1edbi ghi nh\u1eadn to\u00e0n b\u1ed9 chi ph\u00ed l\u01b0\u01a1ng th\u00e1ng 13, doanh nghi\u1ec7p s\u1ebd \u201cchia nh\u1ecf\u201d kho\u1ea3n chi n\u00e0y theo t\u1eebng th\u00e1ng \u0111\u1ec3 ph\u1ea3n \u00e1nh \u0111\u00fang b\u1ea3n ch\u1ea5t chi ph\u00ed ph\u00e1t sinh trong su\u1ed1t qu\u00e1 tr\u00ecnh ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0m vi\u1ec7c.<\/p>\n<p style=\"text-align: justify;\">V\u00ed d\u1ee5, doanh nghi\u1ec7p d\u1ef1 ki\u1ebfn chi 1,2 t\u1ef7 \u0111\u1ed3ng l\u01b0\u01a1ng th\u00e1ng 13 cho n\u0103m 2026. N\u1ebfu kh\u00f4ng tr\u00edch tr\u01b0\u1edbc, to\u00e0n b\u1ed9 1,2 t\u1ef7 \u0111\u1ed3ng s\u1ebd \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o th\u00e1ng cu\u1ed1i n\u0103m. \u0110i\u1ec1u n\u00e0y khi\u1ebfn chi ph\u00ed t\u0103ng \u0111\u1ed9t bi\u1ebfn v\u00e0 l\u1ee3i nhu\u1eadn gi\u1ea3m m\u1ea1nh trong m\u1ed9t k\u1ef3 k\u1ebf to\u00e1n. Ng\u01b0\u1ee3c l\u1ea1i, n\u1ebfu doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n tr\u00edch tr\u01b0\u1edbc \u0111\u1ec1u h\u00e0ng th\u00e1ng, m\u1ed7i th\u00e1ng ch\u1ec9 ghi nh\u1eadn kho\u1ea3ng 100 tri\u1ec7u \u0111\u1ed3ng chi ph\u00ed. B\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00ec v\u1eady s\u1ebd \u1ed5n \u0111\u1ecbnh v\u00e0 ph\u1ea3n \u00e1nh s\u00e1t th\u1ef1c t\u1ebf v\u1eadn h\u00e0nh h\u01a1n.<\/p>\n<p style=\"text-align: justify;\">Trong th\u1ef1c t\u1ebf, nhi\u1ec1u doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t, b\u00e1n l\u1ebb ho\u1eb7c doanh nghi\u1ec7p c\u00f3 quy m\u00f4 nh\u00e2n s\u1ef1 l\u1edbn th\u01b0\u1eddng \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p n\u00e0y \u0111\u1ec3 ch\u1ee7 \u0111\u1ed9ng k\u1ebf ho\u1ea1ch t\u00e0i ch\u00ednh. \u0110\u00e2y c\u0169ng l\u00e0 c\u00e1ch qu\u1ea3n tr\u1ecb qu\u1ef9 l\u01b0\u01a1ng \u0111\u01b0\u1ee3c nhi\u1ec1u \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n, t\u01b0 v\u1ea5n t\u00e0i ch\u00ednh khuy\u1ebfn ngh\u1ecb nh\u1eb1m \u0111\u1ea3m b\u1ea3o nguy\u00ean t\u1eafc ph\u00f9 h\u1ee3p gi\u1eefa doanh thu v\u00e0 chi ph\u00ed.<\/p>\n<p style=\"text-align: justify;\">Theo h\u01b0\u1edbng d\u1eabn t\u1eeb <a href=\"https:\/\/mof.gov.vn\" target=\"_blank\" rel=\"nofollow noopener\">B\u1ed9 T\u00e0i ch\u00ednh Vi\u1ec7t Nam<\/a>, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ph\u00e9p th\u1ef1c hi\u1ec7n tr\u00edch tr\u01b0\u1edbc chi ph\u00ed n\u1ebfu c\u00f3 c\u0103n c\u1ee9 h\u1ee3p l\u00fd, \u0111\u1ea7y \u0111\u1ee7 ch\u1ee9ng t\u1eeb v\u00e0 \u0111\u1ea3m b\u1ea3o ph\u1ea3n \u00e1nh \u0111\u00fang b\u1ea3n ch\u1ea5t nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh.<\/p>\n<h3 style=\"text-align: justify;\">4.3 C\u00e1ch x\u00e1c \u0111\u1ecbnh m\u1ee9c tr\u00edch tr\u01b0\u1edbc ph\u00f9 h\u1ee3p<\/h3>\n<p style=\"text-align: justify;\">M\u1ee9c tr\u00edch tr\u01b0\u1edbc l\u01b0\u01a1ng th\u00e1ng 13 th\u01b0\u1eddng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh d\u1ef1a tr\u00ean k\u1ebf ho\u1ea1ch qu\u1ef9 l\u01b0\u01a1ng, ch\u00ednh s\u00e1ch th\u01b0\u1edfng v\u00e0 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh th\u1ef1c t\u1ebf c\u1ee7a doanh nghi\u1ec7p.<\/p>\n<p style=\"text-align: justify;\">Nhi\u1ec1u doanh nghi\u1ec7p l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng \u00e1n tr\u00edch \u0111\u1ec1u theo th\u00e1ng \u0111\u1ec3 d\u1ec5 ki\u1ec3m so\u00e1t chi ph\u00ed. Ch\u1eb3ng h\u1ea1n, n\u1ebfu t\u1ed5ng ng\u00e2n s\u00e1ch l\u01b0\u01a1ng th\u00e1ng 13 d\u1ef1 ki\u1ebfn l\u00e0 600 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m th\u00ec m\u1ed7i th\u00e1ng doanh nghi\u1ec7p s\u1ebd tr\u00edch tr\u01b0\u1edbc kho\u1ea3ng 50 tri\u1ec7u \u0111\u1ed3ng.<\/p>\n<p style=\"text-align: justify;\">M\u1ed9t s\u1ed1 doanh nghi\u1ec7p kh\u00e1c l\u1ea1i x\u00e2y d\u1ef1ng t\u1ef7 l\u1ec7 tr\u00edch d\u1ef1a tr\u00ean qu\u1ef9 l\u01b0\u01a1ng th\u1ef1c t\u1ebf t\u1eebng th\u00e1ng. Ph\u01b0\u01a1ng ph\u00e1p n\u00e0y ph\u00f9 h\u1ee3p v\u1edbi doanh nghi\u1ec7p c\u00f3 bi\u1ebfn \u0111\u1ed9ng nh\u00e2n s\u1ef1 l\u1edbn ho\u1eb7c ho\u1ea1t \u0111\u1ed9ng mang t\u00ednh m\u00f9a v\u1ee5.<\/p>\n<p style=\"text-align: justify;\">V\u00ed d\u1ee5:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">Th\u00e1ng c\u00f3 qu\u1ef9 l\u01b0\u01a1ng cao s\u1ebd tr\u00edch nhi\u1ec1u h\u01a1n<\/li>\n<li aria-level=\"1\">Th\u00e1ng th\u1ea5p \u0111i\u1ec3m s\u1ebd gi\u1ea3m m\u1ee9c tr\u00edch<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">C\u00e1ch ti\u1ebfp c\u1eadn n\u00e0y gi\u00fap chi ph\u00ed ph\u1ea3n \u00e1nh s\u00e1t th\u1ef1c t\u1ebf v\u1eadn h\u00e0nh h\u01a1n nh\u01b0ng y\u00eau c\u1ea7u doanh nghi\u1ec7p c\u00f3 h\u1ec7 th\u1ed1ng d\u1eef li\u1ec7u nh\u00e2n s\u1ef1 v\u00e0 payroll t\u01b0\u01a1ng \u0111\u1ed1i ch\u00ednh x\u00e1c.<\/p>\n<p style=\"text-align: justify;\">Ngo\u00e0i ra, nhi\u1ec1u doanh nghi\u1ec7p hi\u1ec7n nay c\u00f2n k\u1ebft h\u1ee3p d\u1eef li\u1ec7u k\u1ebf ho\u1ea1ch t\u00e0i ch\u00ednh \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh m\u1ee9c tr\u00edch ph\u00f9 h\u1ee3p v\u1edbi m\u1ee5c ti\u00eau l\u1ee3i nhu\u1eadn t\u1eebng giai \u0111o\u1ea1n. \u0110\u00e2y l\u00e0 c\u00e1ch l\u00e0m ph\u1ed5 bi\u1ebfn t\u1ea1i c\u00e1c doanh nghi\u1ec7p c\u00f3 h\u1ec7 th\u1ed1ng qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh \u2013 nh\u00e2n s\u1ef1 \u0111\u1ed3ng b\u1ed9.<\/p>\n<p style=\"text-align: justify;\">Tuy nhi\u00ean, doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd r\u1eb1ng m\u1ee9c tr\u00edch tr\u01b0\u1edbc ph\u1ea3i c\u00f3 c\u01a1 s\u1edf h\u1ee3p l\u00fd v\u00e0 nh\u1ea5t qu\u00e1n. N\u1ebfu s\u1ed1 li\u1ec7u ch\u00eanh l\u1ec7ch qu\u00e1 l\u1edbn so v\u1edbi th\u1ef1c t\u1ebf chi tr\u1ea3, doanh nghi\u1ec7p c\u00f3 th\u1ec3 ph\u1ea3i gi\u1ea3i tr\u00ecnh th\u00eam khi ki\u1ec3m to\u00e1n ho\u1eb7c quy\u1ebft to\u00e1n thu\u1ebf.<\/p>\n<h3 style=\"text-align: justify;\">4.4 \u0110\u1ecbnh kho\u1ea3n h\u1ea1ch to\u00e1n tr\u00edch tr\u01b0\u1edbc l\u01b0\u01a1ng th\u00e1ng 13<\/h3>\n<p style=\"text-align: justify;\">Khi th\u1ef1c hi\u1ec7n tr\u00edch tr\u01b0\u1edbc l\u01b0\u01a1ng th\u00e1ng 13, doanh nghi\u1ec7p s\u1ebd ghi nh\u1eadn chi ph\u00ed h\u00e0ng th\u00e1ng \u0111\u1ed3ng th\u1eddi theo d\u00f5i kho\u1ea3n ph\u1ea3i tr\u1ea3 d\u1ef1 ki\u1ebfn.<\/p>\n<p style=\"text-align: justify;\">V\u00ed d\u1ee5, doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n tr\u00edch tr\u01b0\u1edbc 80 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng cho b\u1ed9 ph\u1eadn qu\u1ea3n l\u00fd doanh nghi\u1ec7p.<\/p>\n<p style=\"text-align: justify;\">K\u1ebf to\u00e1n ghi nh\u1eadn:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">N\u1ee3 TK 642: 80.000.000 \u0111\u1ed3ng<\/li>\n<li aria-level=\"1\">C\u00f3 TK 335: 80.000.000 \u0111\u1ed3ng<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">B\u00fat to\u00e1n n\u00e0y ph\u1ea3n \u00e1nh vi\u1ec7c doanh nghi\u1ec7p ghi nh\u1eadn tr\u01b0\u1edbc chi ph\u00ed ti\u1ec1n l\u01b0\u01a1ng d\u1ef1 ki\u1ebfn ph\u00e1t sinh trong t\u01b0\u01a1ng lai.<\/p>\n<p style=\"text-align: justify;\">\u0110\u1ebfn cu\u1ed1i n\u0103m, khi x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c s\u1ed1 ti\u1ec1n l\u01b0\u01a1ng th\u00e1ng 13 c\u1ea7n chi tr\u1ea3 cho nh\u00e2n vi\u00ean, k\u1ebf to\u00e1n s\u1ebd k\u1ebft chuy\u1ec3n kho\u1ea3n \u0111\u00e3 tr\u00edch tr\u01b0\u1edbc.<\/p>\n<p style=\"text-align: justify;\">V\u00ed d\u1ee5 t\u1ed5ng l\u01b0\u01a1ng th\u00e1ng 13 th\u1ef1c t\u1ebf l\u00e0 950 tri\u1ec7u \u0111\u1ed3ng:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">N\u1ee3 TK 335: 950.000.000 \u0111\u1ed3ng<\/li>\n<li aria-level=\"1\">C\u00f3 TK 334: 950.000.000 \u0111\u1ed3ng<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Khi doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n thanh to\u00e1n cho nh\u00e2n vi\u00ean:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">N\u1ee3 TK 334<\/li>\n<li aria-level=\"1\">C\u00f3 TK 111 ho\u1eb7c 112<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Trong th\u1ef1c t\u1ebf, s\u1ed1 ti\u1ec1n tr\u00edch tr\u01b0\u1edbc v\u00e0 s\u1ed1 ti\u1ec1n chi th\u1ef1c t\u1ebf c\u00f3 th\u1ec3 ph\u00e1t sinh ch\u00eanh l\u1ec7ch. \u0110\u00e2y l\u00e0 t\u00ecnh hu\u1ed1ng kh\u00e1 ph\u1ed5 bi\u1ebfn do bi\u1ebfn \u0111\u1ed9ng nh\u00e2n s\u1ef1, thay \u0111\u1ed5i ch\u00ednh s\u00e1ch th\u01b0\u1edfng ho\u1eb7c k\u1ebft qu\u1ea3 kinh doanh cu\u1ed1i n\u0103m.<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">N\u1ebfu s\u1ed1 th\u1ef1c t\u1ebf l\u1edbn h\u01a1n s\u1ed1 \u0111\u00e3 tr\u00edch tr\u01b0\u1edbc, doanh nghi\u1ec7p c\u1ea7n ghi nh\u1eadn b\u1ed5 sung ph\u1ea7n ch\u00eanh l\u1ec7ch v\u00e0o chi ph\u00ed trong k\u1ef3.<\/li>\n<li aria-level=\"1\">Ng\u01b0\u1ee3c l\u1ea1i, n\u1ebfu s\u1ed1 th\u1ef1c t\u1ebf th\u1ea5p h\u01a1n m\u1ee9c \u0111\u00e3 tr\u00edch, doanh nghi\u1ec7p ph\u1ea3i ho\u00e0n nh\u1eadp ph\u1ea7n chi ph\u00ed ch\u00eanh l\u1ec7ch \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u1ea3n \u00e1nh \u0111\u00fang t\u00ecnh h\u00ecnh th\u1ef1c t\u1ebf.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Vi\u1ec7c theo d\u00f5i \u0111i\u1ec1u ch\u1ec9nh k\u1ecbp th\u1eddi s\u1ebd gi\u00fap doanh nghi\u1ec7p tr\u00e1nh sai l\u1ec7ch s\u1ed1 li\u1ec7u gi\u1eefa ph\u00f2ng nh\u00e2n s\u1ef1, k\u1ebf to\u00e1n v\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cu\u1ed1i n\u0103m.<\/p>\n<h2 style=\"text-align: justify;\">5. \u0110i\u1ec1u ki\u1ec7n \u0111\u1ec3 chi ph\u00ed l\u01b0\u01a1ng th\u00e1ng 13 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed h\u1ee3p l\u00fd<\/h2>\n<p style=\"text-align: justify;\">Theo h\u01b0\u1edbng d\u1eabn t\u1ea1i <a href=\"https:\/\/www.gdt.gov.vn\" target=\"_blank\" rel=\"nofollow noopener\">T\u1ed5ng c\u1ee5c Thu\u1ebf Vi\u1ec7t Nam<\/a> v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thu\u1ebf hi\u1ec7n h\u00e0nh, kho\u1ea3n l\u01b0\u01a1ng th\u00e1ng 13 v\u1eabn c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb n\u1ebfu doanh nghi\u1ec7p \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n v\u1ec1 h\u1ed3 s\u01a1, quy ch\u1ebf, ch\u1ee9ng t\u1eeb thanh to\u00e1n.<\/p>\n<h3 style=\"text-align: justify;\">5.1 \u0110i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh thu\u1ebf hi\u1ec7n h\u00e0nh<\/h3>\n<p style=\"text-align: justify;\">\u0110i\u1ec1u ki\u1ec7n \u0111\u1ea7u ti\u00ean v\u00e0 quan tr\u1ecdng nh\u1ea5t l\u00e0 doanh nghi\u1ec7p ph\u1ea3i c\u00f3 c\u01a1 s\u1edf ch\u1ee9ng minh kho\u1ea3n chi n\u00e0y th\u1ef1c s\u1ef1 li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh.<\/p>\n<p style=\"text-align: justify;\">N\u00f3i c\u00e1ch kh\u00e1c, c\u01a1 quan thu\u1ebf c\u1ea7n th\u1ea5y r\u1eb1ng l\u01b0\u01a1ng th\u00e1ng 13 kh\u00f4ng ph\u1ea3i kho\u1ea3n chi \u201ct\u1ef1 ph\u00e1t\u201d hay ph\u00e1t sinh ng\u1eabu nhi\u00ean m\u00e0 \u0111\u00e3 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh r\u00f5 trong ch\u00ednh s\u00e1ch n\u1ed9i b\u1ed9 ho\u1eb7c th\u1ecfa thu\u1eadn lao \u0111\u1ed9ng t\u1eeb tr\u01b0\u1edbc.<\/p>\n<p style=\"text-align: justify;\">V\u00ed d\u1ee5, n\u1ebfu doanh nghi\u1ec7p quy \u0111\u1ecbnh r\u00f5 trong h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng ho\u1eb7c quy ch\u1ebf th\u01b0\u1edfng r\u1eb1ng nh\u00e2n vi\u00ean \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n s\u1ebd \u0111\u01b0\u1ee3c h\u01b0\u1edfng l\u01b0\u01a1ng th\u00e1ng 13 theo t\u1ef7 l\u1ec7 th\u1eddi gian l\u00e0m vi\u1ec7c th\u1ef1c t\u1ebf th\u00ec kho\u1ea3n chi n\u00e0y s\u1ebd c\u00f3 t\u00ednh ph\u00e1p l\u00fd r\u00f5 r\u00e0ng h\u01a1n khi quy\u1ebft to\u00e1n thu\u1ebf.<\/p>\n<p style=\"text-align: justify;\">B\u00ean c\u1ea1nh \u0111\u00f3, doanh nghi\u1ec7p c\u1ea7n \u0111\u1ea3m b\u1ea3o kho\u1ea3n chi \u0111\u01b0\u1ee3c ghi nh\u1eadn \u0111\u1ea7y \u0111\u1ee7 tr\u00ean h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n, b\u1ea3ng l\u01b0\u01a1ng v\u00e0 ch\u1ee9ng t\u1eeb thanh to\u00e1n. V\u1edbi c\u00e1c kho\u1ea3n chi c\u00f3 gi\u00e1 tr\u1ecb l\u1edbn, thanh to\u00e1n qua ng\u00e2n h\u00e0ng th\u01b0\u1eddng \u0111\u01b0\u1ee3c \u01b0u ti\u00ean nh\u1eb1m t\u0103ng t\u00ednh minh b\u1ea1ch.<\/p>\n<p style=\"text-align: justify;\">Trong th\u1ef1c t\u1ebf thanh ki\u1ec3m tra, c\u01a1 quan thu\u1ebf th\u01b0\u1eddng \u0111\u1ed1i chi\u1ebfu \u0111\u1ed3ng th\u1eddi:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">Ch\u00ednh s\u00e1ch n\u1ed9i b\u1ed9<\/li>\n<li aria-level=\"1\">D\u1eef li\u1ec7u b\u1ea3ng l\u01b0\u01a1ng<\/li>\n<li aria-level=\"1\">Ch\u1ee9ng t\u1eeb chi tr\u1ea3<\/li>\n<li aria-level=\"1\">B\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/li>\n<li aria-level=\"1\">T\u1edd khai thu\u1ebf TNCN<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">N\u1ebfu d\u1eef li\u1ec7u kh\u00f4ng \u0111\u1ed3ng nh\u1ea5t, doanh nghi\u1ec7p r\u1ea5t d\u1ec5 b\u1ecb y\u00eau c\u1ea7u gi\u1ea3i tr\u00ecnh ho\u1eb7c lo\u1ea1i chi ph\u00ed.<\/p>\n<h3 style=\"text-align: justify;\">5.2 H\u1ed3 s\u01a1 doanh nghi\u1ec7p c\u1ea7n chu\u1ea9n b\u1ecb<\/h3>\n<p style=\"text-align: justify;\">M\u1ed9t trong nh\u1eefng nguy\u00ean nh\u00e2n ph\u1ed5 bi\u1ebfn khi\u1ebfn doanh nghi\u1ec7p b\u1ecb lo\u1ea1i chi ph\u00ed l\u01b0\u01a1ng th\u00e1ng 13 l\u00e0 h\u1ed3 s\u01a1 ch\u01b0a \u0111\u1ea7y \u0111\u1ee7 ho\u1eb7c thi\u1ebfu t\u00ednh li\u00ean k\u1ebft gi\u1eefa ph\u00f2ng nh\u00e2n s\u1ef1 v\u00e0 k\u1ebf to\u00e1n.<\/p>\n<p style=\"text-align: justify;\">Th\u00f4ng th\u01b0\u1eddng, doanh nghi\u1ec7p c\u1ea7n chu\u1ea9n b\u1ecb \u0111\u1ea7y \u0111\u1ee7 c\u00e1c t\u00e0i li\u1ec7u th\u1ec3 hi\u1ec7n r\u00f5 c\u01a1 s\u1edf ph\u00e1t sinh kho\u1ea3n chi n\u00e0y.<\/p>\n<p style=\"text-align: justify;\">Trong \u0111\u00f3, h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng v\u00e0 quy ch\u1ebf l\u01b0\u01a1ng th\u01b0\u1edfng \u0111\u00f3ng vai tr\u00f2 r\u1ea5t quan tr\u1ecdng. \u0110\u00e2y \u0111\u01b0\u1ee3c xem l\u00e0 c\u0103n c\u1ee9 \u0111\u1ec3 ch\u1ee9ng minh doanh nghi\u1ec7p c\u00f3 ch\u00ednh s\u00e1ch chi tr\u1ea3 l\u01b0\u01a1ng th\u00e1ng 13 minh b\u1ea1ch, \u00e1p d\u1ee5ng th\u1ef1c t\u1ebf.<\/p>\n<p style=\"text-align: justify;\">V\u00ed d\u1ee5, n\u1ebfu quy ch\u1ebf n\u1ed9i b\u1ed9 ghi r\u00f5:<br \/>\n\u201cNg\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0m vi\u1ec7c \u0111\u1ee7 12 th\u00e1ng s\u1ebd \u0111\u01b0\u1ee3c h\u01b0\u1edfng 1 th\u00e1ng l\u01b0\u01a1ng b\u1ed5 sung v\u00e0o cu\u1ed1i n\u0103m d\u1ef1a tr\u00ean k\u1ebft qu\u1ea3 kinh doanh v\u00e0 \u0111\u00e1nh gi\u00e1 hi\u1ec7u su\u1ea5t.\u201d<\/p>\n<p style=\"text-align: justify;\">Khi \u0111\u00f3, doanh nghi\u1ec7p s\u1ebd c\u00f3 c\u01a1 s\u1edf ph\u00e1p l\u00fd r\u00f5 r\u00e0ng h\u01a1n khi gi\u1ea3i tr\u00ecnh v\u1edbi c\u01a1 quan thu\u1ebf.<\/p>\n<p style=\"text-align: justify;\">Ngo\u00e0i ra, doanh nghi\u1ec7p c\u0169ng c\u1ea7n l\u01b0u tr\u1eef:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">Quy\u1ebft \u0111\u1ecbnh chi th\u01b0\u1edfng ho\u1eb7c quy\u1ebft \u0111\u1ecbnh chi l\u01b0\u01a1ng th\u00e1ng 13<\/li>\n<li aria-level=\"1\">B\u1ea3ng t\u00ednh l\u01b0\u01a1ng<\/li>\n<li aria-level=\"1\">Danh s\u00e1ch nh\u00e2n vi\u00ean nh\u1eadn l\u01b0\u01a1ng<\/li>\n<li aria-level=\"1\">Phi\u1ebfu chi ho\u1eb7c ch\u1ee9ng t\u1eeb chuy\u1ec3n kho\u1ea3n<\/li>\n<li aria-level=\"1\">H\u1ed3 s\u01a1 kh\u1ea5u tr\u1eeb, k\u00ea khai thu\u1ebf TNCN n\u1ebfu c\u00f3<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Hi\u1ec7n nay, nhi\u1ec1u doanh nghi\u1ec7p \u0111ang chuy\u1ec3n sang s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m payroll k\u1ebft n\u1ed1i tr\u1ef1c ti\u1ebfp v\u1edbi h\u1ec7 th\u1ed1ng HRM nh\u1eb1m \u0111\u1ed3ng b\u1ed9 d\u1eef li\u1ec7u h\u1ed3 s\u01a1 nh\u00e2n s\u1ef1, b\u1ea3ng l\u01b0\u01a1ng, ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n. \u0110i\u1ec1u n\u00e0y gi\u00fap gi\u1ea3m \u0111\u00e1ng k\u1ec3 t\u00ecnh tr\u1ea1ng sai l\u1ec7ch d\u1eef li\u1ec7u gi\u1eefa c\u00e1c b\u1ed9 ph\u1eadn.<\/p>\n<h3 style=\"text-align: justify;\">5.4 Nh\u1eefng tr\u01b0\u1eddng h\u1ee3p d\u1ec5 b\u1ecb lo\u1ea1i chi ph\u00ed khi quy\u1ebft to\u00e1n thu\u1ebf<\/h3>\n<p style=\"text-align: justify;\">Trong qu\u00e1 tr\u00ecnh quy\u1ebft to\u00e1n, c\u01a1 quan thu\u1ebf th\u01b0\u1eddng \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd c\u00e1c kho\u1ea3n chi th\u01b0\u1edfng ho\u1eb7c l\u01b0\u01a1ng b\u1ed5 sung cu\u1ed1i n\u0103m do \u0111\u00e2y l\u00e0 nh\u00f3m chi ph\u00ed c\u00f3 gi\u00e1 tr\u1ecb l\u1edbn v\u00e0 d\u1ec5 ph\u00e1t sinh sai s\u00f3t.<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">M\u1ed9t tr\u01b0\u1eddng h\u1ee3p kh\u00e1 ph\u1ed5 bi\u1ebfn l\u00e0 doanh nghi\u1ec7p c\u00f3 th\u1ef1c hi\u1ec7n chi l\u01b0\u01a1ng th\u00e1ng 13 nh\u01b0ng kh\u00f4ng c\u00f3 quy ch\u1ebf b\u1eb1ng v\u0103n b\u1ea3n. \u0110i\u1ec1u n\u00e0y khi\u1ebfn kho\u1ea3n chi thi\u1ebfu c\u01a1 s\u1edf ch\u1ee9ng minh t\u00ednh h\u1ee3p l\u00fd v\u00e0 d\u1ec5 b\u1ecb xem l\u00e0 chi ph\u00ed kh\u00f4ng ph\u1ee5c v\u1ee5 tr\u1ef1c ti\u1ebfp ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/li>\n<li aria-level=\"1\">Ngo\u00e0i ra, nhi\u1ec1u doanh nghi\u1ec7p ch\u1ec9 l\u1eadp h\u1ed3 s\u01a1 sau khi ph\u00e1t sinh thanh ki\u1ec3m tra. \u0110\u00e2y l\u00e0 sai s\u00f3t l\u1edbn v\u00ec c\u01a1 quan thu\u1ebf th\u01b0\u1eddng \u0111\u00e1nh gi\u00e1 t\u00ednh h\u1ee3p l\u1ec7 d\u1ef1a tr\u00ean th\u1eddi \u0111i\u1ec3m ban h\u00e0nh ch\u00ednh s\u00e1ch v\u00e0 s\u1ef1 nh\u1ea5t qu\u00e1n trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n.<\/li>\n<li aria-level=\"1\">M\u1ed9t l\u1ed7i kh\u00e1c l\u00e0 chi tr\u1ea3 ti\u1ec1n m\u1eb7t nh\u01b0ng kh\u00f4ng c\u00f3 \u0111\u1ea7y \u0111\u1ee7 ch\u1ee9ng t\u1eeb k\u00fd nh\u1eadn ho\u1eb7c ch\u1ee9ng t\u1eeb ng\u00e2n h\u00e0ng. Trong b\u1ed1i c\u1ea3nh qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh ng\u00e0y c\u00e0ng minh b\u1ea1ch, c\u00e1c kho\u1ea3n thanh to\u00e1n kh\u00f4ng r\u00f5 d\u00f2ng ti\u1ec1n th\u01b0\u1eddng ti\u1ec1m \u1ea9n r\u1ee7i ro cao khi quy\u1ebft to\u00e1n.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">B\u00ean c\u1ea1nh \u0111\u00f3, kh\u00f4ng \u00edt doanh nghi\u1ec7p g\u1eb7p t\u00ecnh tr\u1ea1ng d\u1eef li\u1ec7u gi\u1eefa HR, C&amp;B v\u00e0 k\u1ebf to\u00e1n kh\u00f4ng kh\u1edbp nhau. V\u00ed d\u1ee5:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">B\u1ea3ng l\u01b0\u01a1ng m\u1ed9t s\u1ed1 li\u1ec7u<\/li>\n<li aria-level=\"1\">Quy\u1ebft \u0111\u1ecbnh th\u01b0\u1edfng m\u1ed9t s\u1ed1 li\u1ec7u kh\u00e1c<\/li>\n<li aria-level=\"1\">T\u1edd khai thu\u1ebf TNCN l\u1ea1i kh\u00f4ng \u0111\u1ed3ng nh\u1ea5t<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Nh\u1eefng sai l\u1ec7ch n\u00e0y khi\u1ebfn doanh nghi\u1ec7p m\u1ea5t nhi\u1ec1u th\u1eddi gian gi\u1ea3i tr\u00ecnh v\u00e0 c\u00f3 th\u1ec3 b\u1ecb truy thu thu\u1ebf n\u1ebfu kh\u00f4ng ch\u1ee9ng minh \u0111\u01b0\u1ee3c t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a h\u1ed3 s\u01a1.<\/p>\n<h3 style=\"text-align: justify;\">5.5 C\u1eadp nh\u1eadt h\u01b0\u1edbng d\u1eabn t\u1eeb c\u01a1 quan thu\u1ebf<\/h3>\n<p style=\"text-align: justify;\">\u0110\u1ec3 h\u1ea1n ch\u1ebf r\u1ee7i ro, doanh nghi\u1ec7p n\u00ean th\u01b0\u1eddng xuy\u00ean c\u1eadp nh\u1eadt c\u00e1c h\u01b0\u1edbng d\u1eabn m\u1edbi t\u1eeb c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf thay v\u00ec \u00e1p d\u1ee5ng theo kinh nghi\u1ec7m c\u0169 ho\u1eb7c truy\u1ec1n mi\u1ec7ng n\u1ed9i b\u1ed9.<\/p>\n<p style=\"text-align: justify;\">Hi\u1ec7n nay, c\u00e1c ngu\u1ed3n tham kh\u1ea3o ch\u00ednh th\u1ed1ng doanh nghi\u1ec7p n\u00ean theo d\u00f5i g\u1ed3m:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">T\u1ed5ng c\u1ee5c Thu\u1ebf Vi\u1ec7t Nam<\/li>\n<li aria-level=\"1\">B\u1ed9 T\u00e0i ch\u00ednh Vi\u1ec7t Nam<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">\u0110\u00e2y l\u00e0 c\u00e1c ngu\u1ed3n th\u01b0\u1eddng xuy\u00ean c\u1eadp nh\u1eadt:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">C\u00f4ng v\u0103n h\u01b0\u1edbng d\u1eabn thu\u1ebf<\/li>\n<li aria-level=\"1\">Quy \u0111\u1ecbnh k\u1ebf to\u00e1n m\u1edbi<\/li>\n<li aria-level=\"1\">Ch\u00ednh s\u00e1ch li\u00ean quan \u0111\u1ebfn chi ph\u00ed ti\u1ec1n l\u01b0\u01a1ng<\/li>\n<li aria-level=\"1\">Quy \u0111\u1ecbnh quy\u1ebft to\u00e1n thu\u1ebf doanh nghi\u1ec7p<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Trong b\u1ed1i c\u1ea3nh quy \u0111\u1ecbnh thu\u1ebf v\u00e0 lao \u0111\u1ed9ng li\u00ean t\u1ee5c thay \u0111\u1ed5i, vi\u1ec7c theo d\u00f5i th\u00f4ng tin ch\u00ednh th\u1ed1ng s\u1ebd gi\u00fap doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng h\u01a1n trong qu\u1ea3n tr\u1ecb chi ph\u00ed nh\u00e2n s\u1ef1 v\u00e0 h\u1ea1n ch\u1ebf r\u1ee7i ro ph\u00e1p l\u00fd v\u1ec1 sau.<\/p>\n<h2 style=\"text-align: justify;\">6. C\u00e1c sai s\u00f3t ph\u1ed5 bi\u1ebfn khi h\u1ea1ch to\u00e1n l\u01b0\u01a1ng th\u00e1ng 13<\/h2>\n<p style=\"text-align: justify;\">H\u1ea1ch to\u00e1n l\u01b0\u01a1ng th\u00e1ng 13 l\u00e0 nghi\u1ec7p v\u1ee5 t\u01b0\u1edfng ch\u1eebng quen thu\u1ed9c nh\u01b0ng tr\u00ean th\u1ef1c t\u1ebf l\u1ea1i l\u00e0 m\u1ed9t trong nh\u1eefng nh\u00f3m chi ph\u00ed d\u1ec5 ph\u00e1t sinh sai s\u00f3t nh\u1ea5t v\u00e0o cu\u1ed1i n\u0103m t\u00e0i ch\u00ednh. Nguy\u00ean nh\u00e2n ch\u1ee7 y\u1ebfu \u0111\u1ebfn t\u1eeb vi\u1ec7c d\u1eef li\u1ec7u ph\u00e2n t\u00e1n gi\u1eefa nhi\u1ec1u b\u1ed9 ph\u1eadn, \u00e1p l\u1ef1c quy\u1ebft to\u00e1n cu\u1ed1i n\u0103m v\u00e0 c\u00e1ch hi\u1ec3u ch\u01b0a th\u1ed1ng nh\u1ea5t gi\u1eefa HR, C&amp;B v\u00e0 k\u1ebf to\u00e1n.<\/p>\n<p style=\"text-align: justify;\">\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p, nh\u1eefng sai s\u00f3t n\u00e0y kh\u00f4ng ch\u1ec9 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn b\u00e1o c\u00e1o t\u00e0i ch\u00ednh m\u00e0 c\u00f2n c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn r\u1ee7i ro b\u1ecb lo\u1ea1i chi ph\u00ed ho\u1eb7c truy thu thu\u1ebf.<\/p>\n<h3 style=\"text-align: justify;\">6.1 Kh\u00f4ng tr\u00edch tr\u01b0\u1edbc nh\u01b0ng ghi nh\u1eadn sai k\u1ef3 k\u1ebf to\u00e1n<\/h3>\n<p style=\"text-align: justify;\">\u0110\u00e2y l\u00e0 l\u1ed7i kh\u00e1 ph\u1ed5 bi\u1ebfn \u1edf c\u00e1c doanh nghi\u1ec7p ch\u01b0a c\u00f3 k\u1ebf ho\u1ea1ch ng\u00e2n s\u00e1ch nh\u00e2n s\u1ef1 r\u00f5 r\u00e0ng.<\/p>\n<p style=\"text-align: justify;\">V\u00ed d\u1ee5, kho\u1ea3n l\u01b0\u01a1ng th\u00e1ng 13 ph\u00e1t sinh t\u1eeb k\u1ebft qu\u1ea3 l\u00e0m vi\u1ec7c c\u1ee7a nh\u00e2n vi\u00ean trong n\u0103m 2026 nh\u01b0ng doanh nghi\u1ec7p l\u1ea1i ghi nh\u1eadn to\u00e0n b\u1ed9 chi ph\u00ed v\u00e0o \u0111\u1ea7u n\u0103m 2027. Khi \u0111\u00f3, chi ph\u00ed v\u00e0 doanh thu kh\u00f4ng c\u00f2n ph\u1ea3n \u00e1nh \u0111\u00fang c\u00f9ng m\u1ed9t k\u1ef3 k\u1ebf to\u00e1n.<\/p>\n<p style=\"text-align: justify;\">Sai l\u1ec7ch n\u00e0y c\u00f3 th\u1ec3 khi\u1ebfn:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">L\u1ee3i nhu\u1eadn gi\u1eefa c\u00e1c k\u1ef3 bi\u1ebfn \u0111\u1ed9ng b\u1ea5t th\u01b0\u1eddng<\/li>\n<li aria-level=\"1\">B\u00e1o c\u00e1o t\u00e0i ch\u00ednh thi\u1ebfu t\u00ednh ch\u00ednh x\u00e1c<\/li>\n<li aria-level=\"1\">Kh\u00f3 ki\u1ec3m so\u00e1t hi\u1ec7u qu\u1ea3 kinh doanh th\u1ef1c t\u1ebf<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 quy m\u00f4 l\u1edbn, vi\u1ec7c ghi nh\u1eadn sai k\u1ef3 c\u00f2n \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn ph\u00e2n t\u00edch t\u00e0i ch\u00ednh v\u00e0 k\u1ebf ho\u1ea1ch ng\u00e2n s\u00e1ch n\u0103m ti\u1ebfp theo.<\/p>\n<h3 style=\"text-align: justify;\">6.2 Thi\u1ebfu h\u1ed3 s\u01a1 ch\u1ee9ng minh chi ph\u00ed<\/h3>\n<p style=\"text-align: justify;\">Nhi\u1ec1u doanh nghi\u1ec7p th\u1ef1c t\u1ebf c\u00f3 chi tr\u1ea3 l\u01b0\u01a1ng th\u00e1ng 13 nh\u01b0ng l\u1ea1i thi\u1ebfu h\u1ed3 s\u01a1 ch\u1ee9ng minh \u0111\u1ea7y \u0111\u1ee7. \u0110\u00e2y l\u00e0 l\u00fd do ph\u1ed5 bi\u1ebfn khi\u1ebfn chi ph\u00ed b\u1ecb lo\u1ea1i khi quy\u1ebft to\u00e1n thu\u1ebf.<\/p>\n<p style=\"text-align: justify;\">M\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p th\u01b0\u1eddng g\u1eb7p g\u1ed3m:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">Kh\u00f4ng c\u00f3 quy ch\u1ebf th\u01b0\u1edfng b\u1eb1ng v\u0103n b\u1ea3n<\/li>\n<li aria-level=\"1\">Kh\u00f4ng l\u01b0u quy\u1ebft \u0111\u1ecbnh chi l\u01b0\u01a1ng th\u00e1ng 13<\/li>\n<li aria-level=\"1\">Kh\u00f4ng c\u00f3 b\u1ea3ng k\u00fd nh\u1eadn ho\u1eb7c ch\u1ee9ng t\u1eeb chuy\u1ec3n kho\u1ea3n<\/li>\n<li aria-level=\"1\">H\u1ed3 s\u01a1 nh\u00e2n s\u1ef1 kh\u00f4ng \u0111\u1ed3ng nh\u1ea5t v\u1edbi b\u1ea3ng l\u01b0\u01a1ng<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Trong c\u00e1c \u0111\u1ee3t thanh ki\u1ec3m tra, c\u01a1 quan thu\u1ebf th\u01b0\u1eddng \u0111\u00e1nh gi\u00e1 r\u1ea5t k\u1ef9 t\u00ednh logic v\u00e0 li\u00ean k\u1ebft gi\u1eefa c\u00e1c h\u1ed3 s\u01a1. N\u1ebfu doanh nghi\u1ec7p kh\u00f4ng ch\u1ee9ng minh \u0111\u01b0\u1ee3c t\u00ednh minh b\u1ea1ch c\u1ee7a kho\u1ea3n chi, nguy c\u01a1 b\u1ecb lo\u1ea1i chi ph\u00ed l\u00e0 kh\u00e1 cao.<\/p>\n<h3 style=\"text-align: justify;\">6.3 Nh\u1ea7m l\u1eabn gi\u1eefa th\u01b0\u1edfng v\u00e0 l\u01b0\u01a1ng<\/h3>\n<p style=\"text-align: justify;\">Kh\u00f4ng \u00edt doanh nghi\u1ec7p hi\u1ec7n nay s\u1eed d\u1ee5ng kh\u00e1i ni\u1ec7m \u201cth\u01b0\u1edfng T\u1ebft\u201d v\u00e0 \u201cl\u01b0\u01a1ng th\u00e1ng 13\u201d thay th\u1ebf cho nhau m\u00e0 ch\u01b0a ph\u00e2n bi\u1ec7t r\u00f5 b\u1ea3n ch\u1ea5t.<\/p>\n<p style=\"text-align: justify;\">Tr\u00ean th\u1ef1c t\u1ebf:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">L\u01b0\u01a1ng th\u00e1ng 13 th\u01b0\u1eddng g\u1eafn v\u1edbi ch\u00ednh s\u00e1ch thu nh\u1eadp c\u1ed1 \u0111\u1ecbnh ho\u1eb7c quy ch\u1ebf l\u01b0\u01a1ng<\/li>\n<li aria-level=\"1\">Th\u01b0\u1edfng T\u1ebft c\u00f3 th\u1ec3 ph\u1ee5 thu\u1ed9c k\u1ebft qu\u1ea3 kinh doanh ho\u1eb7c \u0111\u00e1nh gi\u00e1 hi\u1ec7u su\u1ea5t<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Vi\u1ec7c x\u00e1c \u0111\u1ecbnh sai b\u1ea3n ch\u1ea5t kho\u1ea3n chi c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn sai l\u1ec7ch trong:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">H\u1ea1ch to\u00e1n k\u1ebf to\u00e1n<\/li>\n<li aria-level=\"1\">K\u00ea khai thu\u1ebf TNCN<\/li>\n<li aria-level=\"1\">H\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf doanh nghi\u1ec7p<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">\u0110\u00e2y c\u0169ng l\u00e0 l\u00fd do doanh nghi\u1ec7p c\u1ea7n x\u00e2y d\u1ef1ng quy ch\u1ebf l\u01b0\u01a1ng th\u01b0\u1edfng r\u00f5 r\u00e0ng ngay t\u1eeb \u0111\u1ea7u n\u0103m thay v\u00ec x\u1eed l\u00fd ph\u00e1t sinh v\u00e0o cu\u1ed1i k\u1ef3.<\/p>\n<h3 style=\"text-align: justify;\">6.4 H\u1ea1ch to\u00e1n sai t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n<\/h3>\n<p style=\"text-align: justify;\">M\u1ed9t l\u1ed7i kh\u00e1c kh\u00e1 th\u01b0\u1eddng g\u1eb7p l\u00e0 ghi nh\u1eadn sai t\u00e0i kho\u1ea3n chi ph\u00ed ho\u1eb7c t\u00e0i kho\u1ea3n ph\u1ea3i tr\u1ea3.<\/p>\n<p style=\"text-align: justify;\">V\u00ed d\u1ee5:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">L\u01b0\u01a1ng c\u1ee7a b\u1ed9 ph\u1eadn qu\u1ea3n l\u00fd l\u1ea1i h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed b\u00e1n h\u00e0ng<\/li>\n<li aria-level=\"1\">Kho\u1ea3n tr\u00edch tr\u01b0\u1edbc kh\u00f4ng theo d\u00f5i qua TK 335<\/li>\n<li aria-level=\"1\">Ghi nh\u1eadn thi\u1ebfu kho\u1ea3n thu\u1ebf TNCN ph\u1ea3i kh\u1ea5u tr\u1eeb<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Nh\u1eefng sai l\u1ec7ch n\u00e0y c\u00f3 th\u1ec3 khi\u1ebfn b\u00e1o c\u00e1o t\u00e0i ch\u00ednh m\u1ea5t c\u00e2n \u0111\u1ed1i ho\u1eb7c ph\u00e1t sinh ch\u00eanh l\u1ec7ch khi ki\u1ec3m to\u00e1n.<\/p>\n<p style=\"text-align: justify;\">\u0110\u1eb7c bi\u1ec7t v\u1edbi doanh nghi\u1ec7p c\u00f3 nhi\u1ec1u chi nh\u00e1nh ho\u1eb7c quy m\u00f4 nh\u00e2n s\u1ef1 l\u1edbn, vi\u1ec7c h\u1ea1ch to\u00e1n th\u1ee7 c\u00f4ng b\u1eb1ng Excel r\u1ea5t d\u1ec5 d\u1eabn \u0111\u1ebfn l\u1ed7i ph\u00e2n b\u1ed5 chi ph\u00ed.<\/p>\n<h3 style=\"text-align: justify;\">6.5 Kh\u00f4ng \u0111\u1ed1i chi\u1ebfu d\u1eef li\u1ec7u gi\u1eefa HR \u2013 C&amp;B \u2013 K\u1ebf to\u00e1n<\/h3>\n<p style=\"text-align: justify;\">\u0110\u00e2y \u0111ang l\u00e0 v\u1ea5n \u0111\u1ec1 ph\u1ed5 bi\u1ebfn \u1edf nhi\u1ec1u doanh nghi\u1ec7p v\u1eadn h\u00e0nh theo m\u00f4 h\u00ecnh d\u1eef li\u1ec7u r\u1eddi r\u1ea1c.<\/p>\n<p style=\"text-align: justify;\">Th\u00f4ng th\u01b0\u1eddng:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">HR qu\u1ea3n l\u00fd h\u1ed3 s\u01a1 nh\u00e2n s\u1ef1<\/li>\n<li aria-level=\"1\">C&amp;B t\u00ednh l\u01b0\u01a1ng v\u00e0 th\u01b0\u1edfng<\/li>\n<li aria-level=\"1\">K\u1ebf to\u00e1n th\u1ef1c hi\u1ec7n h\u1ea1ch to\u00e1n<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">N\u1ebfu d\u1eef li\u1ec7u kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u1ed3ng b\u1ed9, doanh nghi\u1ec7p d\u1ec5 g\u1eb7p t\u00ecnh tr\u1ea1ng:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">Ch\u00eanh l\u1ec7ch s\u1ed1 li\u1ec7u l\u01b0\u01a1ng<\/li>\n<li aria-level=\"1\">Sai thu\u1ebf TNCN<\/li>\n<li aria-level=\"1\">Sai \u0111\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n<\/li>\n<li aria-level=\"1\">Sai b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Trong giai \u0111o\u1ea1n quy\u1ebft to\u00e1n cu\u1ed1i n\u0103m, nh\u1eefng sai l\u1ec7ch nh\u1ecf n\u00e0y c\u00f3 th\u1ec3 khi\u1ebfn doanh nghi\u1ec7p m\u1ea5t r\u1ea5t nhi\u1ec1u th\u1eddi gian r\u00e0 so\u00e1t \u0111i\u1ec1u ch\u1ec9nh.<\/p>\n<p style=\"text-align: justify;\">Ch\u00ednh v\u00ec v\u1eady, xu h\u01b0\u1edbng hi\u1ec7n nay l\u00e0 t\u00edch h\u1ee3p d\u1eef li\u1ec7u HRM, ch\u1ea5m c\u00f4ng, payroll v\u00e0 k\u1ebf to\u00e1n tr\u00ean c\u00f9ng m\u1ed9t n\u1ec1n t\u1ea3ng qu\u1ea3n tr\u1ecb. Khi d\u1eef li\u1ec7u \u0111\u01b0\u1ee3c li\u00ean th\u00f4ng t\u1ef1 \u0111\u1ed9ng, doanh nghi\u1ec7p s\u1ebd gi\u1ea3m \u0111\u00e1ng k\u1ec3 sai s\u00f3t th\u1ee7 c\u00f4ng v\u00e0 t\u0103ng kh\u1ea3 n\u0103ng ki\u1ec3m so\u00e1t chi ph\u00ed nh\u00e2n s\u1ef1 to\u00e0n di\u1ec7n.<\/p>\n<h2 style=\"text-align: justify;\">7. Doanh nghi\u1ec7p n\u00ean tr\u00edch tr\u01b0\u1edbc l\u01b0\u01a1ng th\u00e1ng 13 hay kh\u00f4ng?<\/h2>\n<p style=\"text-align: justify;\">Tr\u00ean th\u1ef1c t\u1ebf, ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh kh\u00f4ng b\u1eaft bu\u1ed9c doanh nghi\u1ec7p ph\u1ea3i th\u1ef1c hi\u1ec7n tr\u00edch tr\u01b0\u1edbc l\u01b0\u01a1ng th\u00e1ng 13. Tuy nhi\u00ean, d\u01b0\u1edbi g\u00f3c \u0111\u1ed9 qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh v\u00e0 k\u1ebf to\u00e1n, vi\u1ec7c tr\u00edch tr\u01b0\u1edbc \u0111ang \u0111\u01b0\u1ee3c xem l\u00e0 gi\u1ea3i ph\u00e1p gi\u00fap doanh nghi\u1ec7p ki\u1ec3m so\u00e1t chi ph\u00ed hi\u1ec7u qu\u1ea3 h\u01a1n, \u0111\u1ed3ng th\u1eddi gi\u1ea3m \u00e1p l\u1ef1c ng\u00e2n s\u00e1ch v\u00e0o cu\u1ed1i n\u0103m.<\/p>\n<h3 style=\"text-align: justify;\">7.1 \u01afu \u0111i\u1ec3m c\u1ee7a vi\u1ec7c tr\u00edch tr\u01b0\u1edbc<\/h3>\n<p style=\"text-align: justify;\">M\u1ed9t trong nh\u1eefng l\u1ee3i \u00edch d\u1ec5 th\u1ea5y nh\u1ea5t c\u1ee7a vi\u1ec7c tr\u00edch tr\u01b0\u1edbc l\u01b0\u01a1ng th\u00e1ng 13 l\u00e0 gi\u00fap doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng ng\u00e2n s\u00e1ch nh\u00e2n s\u1ef1 ngay t\u1eeb \u0111\u1ea7u n\u0103m.<\/p>\n<p style=\"text-align: justify;\">Thay v\u00ec \u0111\u1ebfn qu\u00fd IV m\u1edbi ph\u00e1t sinh kho\u1ea3n chi l\u1edbn, doanh nghi\u1ec7p c\u00f3 th\u1ec3 ph\u00e2n b\u1ed5 chi ph\u00ed \u0111\u1ec1u theo t\u1eebng th\u00e1ng ho\u1eb7c t\u1eebng qu\u00fd. \u0110i\u1ec1u n\u00e0y gi\u00fap b\u1ed9 ph\u1eadn t\u00e0i ch\u00ednh d\u1ec5 d\u1ef1 b\u00e1o d\u00f2ng ti\u1ec1n h\u01a1n v\u00e0 h\u1ea1n ch\u1ebf t\u00ecnh tr\u1ea1ng bi\u1ebfn \u0111\u1ed9ng l\u1ee3i nhu\u1eadn \u0111\u1ed9t ng\u1ed9t cu\u1ed1i n\u0103m.<\/p>\n<p style=\"text-align: justify;\">V\u00ed d\u1ee5, m\u1ed9t doanh nghi\u1ec7p c\u00f3 300 nh\u00e2n s\u1ef1 v\u1edbi t\u1ed5ng qu\u1ef9 l\u01b0\u01a1ng th\u00e1ng kho\u1ea3ng 3 t\u1ef7 \u0111\u1ed3ng. N\u1ebfu chi tr\u1ea3 l\u01b0\u01a1ng th\u00e1ng 13 t\u01b0\u01a1ng \u0111\u01b0\u01a1ng m\u1ed9t th\u00e1ng l\u01b0\u01a1ng th\u1ef1c nh\u1eadn nh\u01b0ng kh\u00f4ng th\u1ef1c hi\u1ec7n tr\u00edch tr\u01b0\u1edbc, doanh nghi\u1ec7p s\u1ebd c\u1ea7n b\u1ed5 sung ngay kho\u1ea3ng 3 t\u1ef7 \u0111\u1ed3ng chi ph\u00ed v\u00e0o cu\u1ed1i n\u0103m. \u0110\u00e2y l\u00e0 \u00e1p l\u1ef1c kh\u00e1 l\u1edbn, \u0111\u1eb7c bi\u1ec7t trong b\u1ed1i c\u1ea3nh doanh nghi\u1ec7p c\u00f2n ph\u1ea3i x\u1eed l\u00fd:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">C\u00f4ng n\u1ee3 \u0111\u1ed1i t\u00e1c<\/li>\n<li aria-level=\"1\">Th\u01b0\u1edfng T\u1ebft<\/li>\n<li aria-level=\"1\">Quy\u1ebft to\u00e1n thu\u1ebf<\/li>\n<li aria-level=\"1\">K\u1ebf ho\u1ea1ch t\u00e0i ch\u00ednh n\u0103m m\u1edbi<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Trong khi \u0111\u00f3, n\u1ebfu doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n tr\u00edch tr\u01b0\u1edbc kho\u1ea3ng 250 tri\u1ec7u \u0111\u1ed3ng m\u1ed7i th\u00e1ng, \u00e1p l\u1ef1c ng\u00e2n s\u00e1ch s\u1ebd \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 \u0111\u1ec1u v\u00e0 d\u1ec5 ki\u1ec3m so\u00e1t h\u01a1n r\u1ea5t nhi\u1ec1u.<\/p>\n<p style=\"text-align: justify;\">Ngo\u00e0i y\u1ebfu t\u1ed1 t\u00e0i ch\u00ednh, vi\u1ec7c tr\u00edch tr\u01b0\u1edbc c\u00f2n gi\u00fap b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh ph\u1ea3n \u00e1nh s\u00e1t th\u1ef1c t\u1ebf h\u01a1n. Chi ph\u00ed nh\u00e2n s\u1ef1 \u0111\u01b0\u1ee3c ghi nh\u1eadn xuy\u00ean su\u1ed1t theo qu\u00e1 tr\u00ecnh ng\u01b0\u1eddi lao \u0111\u1ed9ng t\u1ea1o ra doanh thu thay v\u00ec t\u1eadp trung v\u00e0o m\u1ed9t th\u1eddi \u0111i\u1ec3m.<\/p>\n<p style=\"text-align: justify;\">\u0110\u00e2y l\u00e0 nguy\u00ean t\u1eafc \u0111\u01b0\u1ee3c nhi\u1ec1u \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n, t\u01b0 v\u1ea5n t\u00e0i ch\u00ednh \u00e1p d\u1ee5ng nh\u1eb1m \u0111\u1ea3m b\u1ea3o t\u00ednh ph\u00f9 h\u1ee3p gi\u1eefa doanh thu v\u00e0 chi ph\u00ed.<\/p>\n<p style=\"text-align: justify;\">M\u1ed9t gi\u00e1 tr\u1ecb kh\u00e1c th\u01b0\u1eddng b\u1ecb b\u1ecf qua l\u00e0 kh\u1ea3 n\u0103ng gi\u1ea3m \u00e1p l\u1ef1c v\u1eadn h\u00e0nh cu\u1ed1i n\u0103m cho ph\u00f2ng nh\u00e2n s\u1ef1 v\u00e0 k\u1ebf to\u00e1n. Khi d\u1eef li\u1ec7u \u0111\u00e3 \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5, ghi nh\u1eadn t\u1eebng th\u00e1ng, doanh nghi\u1ec7p s\u1ebd h\u1ea1n ch\u1ebf \u0111\u00e1ng k\u1ec3 kh\u1ed1i l\u01b0\u1ee3ng c\u00f4ng vi\u1ec7c x\u1eed l\u00fd d\u1ed3n v\u00e0o giai \u0111o\u1ea1n quy\u1ebft to\u00e1n.<\/p>\n<h3 style=\"text-align: justify;\">7.2 H\u1ea1n ch\u1ebf doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd<\/h3>\n<p style=\"text-align: justify;\">D\u00f9 mang l\u1ea1i nhi\u1ec1u l\u1ee3i \u00edch, vi\u1ec7c tr\u00edch tr\u01b0\u1edbc l\u01b0\u01a1ng th\u00e1ng 13 c\u0169ng t\u1ed3n t\u1ea1i m\u1ed9t s\u1ed1 h\u1ea1n ch\u1ebf n\u1ebfu doanh nghi\u1ec7p kh\u00f4ng c\u00f3 k\u1ebf ho\u1ea1ch qu\u1ea3n tr\u1ecb ph\u00f9 h\u1ee3p.<\/p>\n<p style=\"text-align: justify;\">Kh\u00f3 kh\u0103n ph\u1ed5 bi\u1ebfn nh\u1ea5t l\u00e0 ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 ti\u1ec1n d\u1ef1 ki\u1ebfn v\u00e0 s\u1ed1 ti\u1ec1n th\u1ef1c t\u1ebf ph\u1ea3i chi tr\u1ea3 cu\u1ed1i n\u0103m.<\/p>\n<p style=\"text-align: justify;\">V\u00ed d\u1ee5, \u0111\u1ea7u n\u0103m doanh nghi\u1ec7p d\u1ef1 ki\u1ebfn chi m\u1ed9t th\u00e1ng l\u01b0\u01a1ng th\u1ee9 13 c\u1ed1 \u0111\u1ecbnh cho to\u00e0n b\u1ed9 nh\u00e2n s\u1ef1. Tuy nhi\u00ean \u0111\u1ebfn cu\u1ed1i n\u0103m:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">S\u1ed1 l\u01b0\u1ee3ng nh\u00e2n s\u1ef1 thay \u0111\u1ed5i<\/li>\n<li aria-level=\"1\">Ch\u00ednh s\u00e1ch th\u01b0\u1edfng \u0111i\u1ec1u ch\u1ec9nh<\/li>\n<li aria-level=\"1\">K\u1ebft qu\u1ea3 kinh doanh v\u01b0\u1ee3t k\u1ef3 v\u1ecdng<\/li>\n<li aria-level=\"1\">Ph\u00e1t sinh th\u01b0\u1edfng hi\u1ec7u su\u1ea5t b\u1ed5 sung<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Khi \u0111\u00f3, kho\u1ea3n chi th\u1ef1c t\u1ebf c\u00f3 th\u1ec3 cao h\u01a1n ho\u1eb7c th\u1ea5p h\u01a1n \u0111\u00e1ng k\u1ec3 so v\u1edbi s\u1ed1 \u0111\u00e3 tr\u00edch tr\u01b0\u1edbc.<\/p>\n<p style=\"text-align: justify;\">N\u1ebfu doanh nghi\u1ec7p kh\u00f4ng th\u01b0\u1eddng xuy\u00ean r\u00e0 so\u00e1t v\u00e0 \u0111i\u1ec1u ch\u1ec9nh d\u1eef li\u1ec7u, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00f3 th\u1ec3 xu\u1ea5t hi\u1ec7n sai l\u1ec7ch chi ph\u00ed gi\u1eefa c\u00e1c k\u1ef3 k\u1ebf to\u00e1n.<\/p>\n<p style=\"text-align: justify;\">Ngo\u00e0i ra, v\u1edbi nh\u1eefng doanh nghi\u1ec7p c\u00f3 t\u1ef7 l\u1ec7 bi\u1ebfn \u0111\u1ed9ng nh\u00e2n s\u1ef1 cao, vi\u1ec7c x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c ng\u00e2n s\u00e1ch l\u01b0\u01a1ng th\u00e1ng 13 t\u1eeb \u0111\u1ea7u n\u0103m kh\u00f4ng ph\u1ea3i l\u00fac n\u00e0o c\u0169ng d\u1ec5 d\u00e0ng.<\/p>\n<p style=\"text-align: justify;\">V\u00ed d\u1ee5 trong l\u0129nh v\u1ef1c b\u00e1n l\u1ebb ho\u1eb7c d\u1ecbch v\u1ee5, s\u1ed1 l\u01b0\u1ee3ng nh\u00e2n vi\u00ean th\u1eddi v\u1ee5 th\u01b0\u1eddng thay \u0111\u1ed5i theo m\u00f9a kinh doanh. N\u1ebfu tr\u00edch tr\u01b0\u1edbc theo k\u1ebf ho\u1ea1ch c\u1ed1 \u0111\u1ecbnh nh\u01b0ng nh\u00e2n s\u1ef1 th\u1ef1c t\u1ebf t\u0103ng m\u1ea1nh v\u00e0o cu\u1ed1i n\u0103m, doanh nghi\u1ec7p s\u1ebd ph\u1ea3i b\u1ed5 sung th\u00eam ph\u1ea7n ch\u00eanh l\u1ec7ch kh\u00e1 l\u1edbn.<\/p>\n<p style=\"text-align: justify;\">\u0110\u00e2y c\u0169ng l\u00e0 l\u00fd do nhi\u1ec1u doanh nghi\u1ec7p hi\u1ec7n nay kh\u00f4ng c\u00f2n qu\u1ea3n l\u00fd qu\u1ef9 l\u01b0\u01a1ng ho\u00e0n to\u00e0n b\u1eb1ng Excel m\u00e0 chuy\u1ec3n sang s\u1eed d\u1ee5ng h\u1ec7 th\u1ed1ng HRM t\u00edch h\u1ee3p payroll v\u00e0 k\u1ebf to\u00e1n \u0111\u1ec3 c\u1eadp nh\u1eadt d\u1eef li\u1ec7u theo th\u1eddi gian th\u1ef1c.<\/p>\n<h3 style=\"text-align: justify;\">7.3 Nh\u1eefng doanh nghi\u1ec7p n\u00ean \u00e1p d\u1ee5ng tr\u00edch tr\u01b0\u1edbc<\/h3>\n<p style=\"text-align: justify;\">Tr\u00ean th\u1ef1c t\u1ebf, kh\u00f4ng ph\u1ea3i doanh nghi\u1ec7p n\u00e0o c\u0169ng b\u1eaft bu\u1ed9c c\u1ea7n tr\u00edch tr\u01b0\u1edbc l\u01b0\u01a1ng th\u00e1ng 13. Tuy nhi\u00ean, v\u1edbi nh\u1eefng doanh nghi\u1ec7p c\u00f3 quy m\u00f4 nh\u00e2n s\u1ef1 l\u1edbn ho\u1eb7c c\u01a1 c\u1ea5u chi ph\u00ed lao \u0111\u1ed9ng cao, \u0111\u00e2y th\u01b0\u1eddng l\u00e0 gi\u1ea3i ph\u00e1p qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh hi\u1ec7u qu\u1ea3 h\u01a1n v\u1ec1 d\u00e0i h\u1ea1n.<\/p>\n<p style=\"text-align: justify;\">C\u00e1c doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t l\u00e0 nh\u00f3m n\u00ean \u01b0u ti\u00ean \u00e1p d\u1ee5ng do chi ph\u00ed nh\u00e2n c\u00f4ng th\u01b0\u1eddng chi\u1ebfm t\u1ef7 tr\u1ecdng l\u1edbn trong gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m. N\u1ebfu kh\u00f4ng tr\u00edch tr\u01b0\u1edbc, chi ph\u00ed cu\u1ed1i n\u0103m c\u00f3 th\u1ec3 t\u0103ng m\u1ea1nh v\u00e0 \u1ea3nh h\u01b0\u1edfng \u0111\u00e1ng k\u1ec3 \u0111\u1ebfn k\u1ebft qu\u1ea3 kinh doanh theo t\u1eebng qu\u00fd.<\/p>\n<p style=\"text-align: justify;\">T\u01b0\u01a1ng t\u1ef1, c\u00e1c chu\u1ed7i b\u00e1n l\u1ebb ho\u1eb7c doanh nghi\u1ec7p c\u00f3 nhi\u1ec1u chi nh\u00e1nh c\u0169ng ph\u00f9 h\u1ee3p v\u1edbi m\u00f4 h\u00ecnh n\u00e0y v\u00ec s\u1ed1 l\u01b0\u1ee3ng lao \u0111\u1ed9ng l\u1edbn v\u00e0 bi\u1ebfn \u0111\u1ed9ng li\u00ean t\u1ee5c. Vi\u1ec7c ph\u00e2n b\u1ed5 chi ph\u00ed \u0111\u1ec1u theo t\u1eebng th\u00e1ng s\u1ebd gi\u00fap ban \u0111i\u1ec1u h\u00e0nh ki\u1ec3m so\u00e1t ng\u00e2n s\u00e1ch s\u00e1t th\u1ef1c t\u1ebf h\u01a1n.<\/p>\n<p style=\"text-align: justify;\">\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 t\u00ednh m\u00f9a v\u1ee5 nh\u01b0 th\u01b0\u01a1ng m\u1ea1i, logistics ho\u1eb7c FMCG, tr\u00edch tr\u01b0\u1edbc c\u00f2n gi\u00fap gi\u1ea3m \u00e1p l\u1ef1c d\u00f2ng ti\u1ec1n trong giai \u0111o\u1ea1n cao \u0111i\u1ec3m cu\u1ed1i n\u0103m \u2014 th\u1eddi \u0111i\u1ec3m doanh nghi\u1ec7p th\u01b0\u1eddng ph\u1ea3i \u0111\u1ed3ng th\u1eddi chi tr\u1ea3:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">Th\u01b0\u1edfng nh\u00e2n vi\u00ean<\/li>\n<li aria-level=\"1\">Chi ph\u00ed h\u00e0ng h\u00f3a<\/li>\n<li aria-level=\"1\">C\u00f4ng n\u1ee3 \u0111\u1ed1i t\u00e1c<\/li>\n<li aria-level=\"1\">Ng\u00e2n s\u00e1ch marketing<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Ngo\u00e0i ra, c\u00e1c doanh nghi\u1ec7p \u0111ang h\u01b0\u1edbng \u0111\u1ebfn chu\u1ea9n h\u00f3a qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh ho\u1eb7c chu\u1ea9n b\u1ecb ki\u1ec3m to\u00e1n c\u0169ng th\u01b0\u1eddng \u01b0u ti\u00ean \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p tr\u00edch tr\u01b0\u1edbc \u0111\u1ec3 t\u0103ng t\u00ednh minh b\u1ea1ch cho b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n<p style=\"text-align: justify;\">C\u00f3 th\u1ec3 th\u1ea5y, vi\u1ec7c tr\u00edch tr\u01b0\u1edbc l\u01b0\u01a1ng th\u00e1ng 13 kh\u00f4ng \u0111\u01a1n thu\u1ea7n l\u00e0 nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n m\u00e0 c\u00f2n l\u00e0 c\u00f4ng c\u1ee5 gi\u00fap doanh nghi\u1ec7p qu\u1ea3n tr\u1ecb chi ph\u00ed nh\u00e2n s\u1ef1 b\u00e0i b\u1ea3n h\u01a1n. Khi \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u0111\u00fang c\u00e1ch, doanh nghi\u1ec7p s\u1ebd ch\u1ee7 \u0111\u1ed9ng h\u01a1n v\u1ec1 ng\u00e2n s\u00e1ch, gi\u1ea3m \u00e1p l\u1ef1c v\u1eadn h\u00e0nh cu\u1ed1i n\u0103m v\u00e0 n\u00e2ng cao kh\u1ea3 n\u0103ng ki\u1ec3m so\u00e1t t\u00e0i ch\u00ednh trong d\u00e0i h\u1ea1n.<\/p>\n<h2 style=\"text-align: justify;\">8. Gi\u1ea3i ph\u00e1p qu\u1ea3n l\u00fd l\u01b0\u01a1ng th\u01b0\u1edfng ph\u00fac l\u1ee3i LV SureHCS C&amp;B<\/h2>\n<p style=\"text-align: justify;\">Nhi\u1ec1u doanh nghi\u1ec7p hi\u1ec7n nay chuy\u1ec3n sang s\u1eed d\u1ee5ng <a href=\"https:\/\/lacviet.vn\/phan-mem-tinh-luong\/\">ph\u1ea7n m\u1ec1m qu\u1ea3n tr\u1ecb nh\u00e2n s\u1ef1 t\u00ednh l\u01b0\u01a1ng<\/a> chuy\u00ean bi\u1ec7t nh\u01b0 LV SureHCS nh\u1eb1m t\u1ef1 \u0111\u1ed9ng h\u00f3a to\u00e0n b\u1ed9 quy tr\u00ecnh payroll v\u00e0 qu\u1ea3n tr\u1ecb chi ph\u00ed nh\u00e2n s\u1ef1.<\/p>\n<p style=\"text-align: justify;\">LV SureHCS h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p k\u1ebft n\u1ed1i d\u1eef li\u1ec7u ch\u1ea5m c\u00f4ng, t\u00ednh l\u01b0\u01a1ng, thu\u1ebf TNCN v\u00e0 h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n tr\u00ean c\u00f9ng m\u1ed9t n\u1ec1n t\u1ea3ng th\u1ed1ng nh\u1ea5t. Thay v\u00ec nh\u1eadp li\u1ec7u th\u1ee7 c\u00f4ng nhi\u1ec1u l\u1ea7n gi\u1eefa c\u00e1c ph\u00f2ng ban, d\u1eef li\u1ec7u \u0111\u01b0\u1ee3c \u0111\u1ed3ng b\u1ed9 t\u1ef1 \u0111\u1ed9ng gi\u00fap gi\u1ea3m sai l\u1ec7ch s\u1ed1 li\u1ec7u, r\u00fat ng\u1eafn \u0111\u00e1ng k\u1ec3 th\u1eddi gian x\u1eed l\u00fd b\u1ea3ng l\u01b0\u01a1ng cu\u1ed1i th\u00e1ng.<\/p>\n<p style=\"text-align: justify;\">\u0110\u1ed1i v\u1edbi nghi\u1ec7p v\u1ee5 l\u01b0\u01a1ng th\u00e1ng 13, LV SureHCS cho ph\u00e9p doanh nghi\u1ec7p:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">Thi\u1ebft l\u1eadp linh ho\u1ea1t c\u00f4ng th\u1ee9c t\u00ednh l\u01b0\u01a1ng th\u00e1ng 13 theo th\u1eddi gian l\u00e0m vi\u1ec7c, KPI ho\u1eb7c ch\u00ednh s\u00e1ch ri\u00eang<\/li>\n<li aria-level=\"1\">T\u1ef1 \u0111\u1ed9ng t\u00ednh thu\u1ebf TNCN theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh<\/li>\n<li aria-level=\"1\">H\u1ed7 tr\u1ee3 h\u1ea1ch to\u00e1n tr\u00edch tr\u01b0\u1edbc l\u01b0\u01a1ng th\u00e1ng 13<\/li>\n<li aria-level=\"1\">\u0110\u1ed3ng b\u1ed9 d\u1eef li\u1ec7u gi\u1eefa HR, C&amp;B v\u00e0 k\u1ebf to\u00e1n<\/li>\n<li aria-level=\"1\">Xu\u1ea5t b\u00e1o c\u00e1o l\u01b0\u01a1ng, b\u00e1o c\u00e1o chi ph\u00ed v\u00e0 d\u1eef li\u1ec7u quy\u1ebft to\u00e1n nhanh ch\u00f3ng<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">\u0110i\u1ec3m quan tr\u1ecdng l\u00e0 doanh nghi\u1ec7p c\u00f3 th\u1ec3 ki\u1ec3m so\u00e1t qu\u1ef9 l\u01b0\u01a1ng theo th\u1eddi gian th\u1ef1c thay v\u00ec ch\u1edd t\u1ed5ng h\u1ee3p th\u1ee7 c\u00f4ng v\u00e0o cu\u1ed1i k\u1ef3. \u0110i\u1ec1u n\u00e0y \u0111\u1eb7c bi\u1ec7t h\u1eefu \u00edch v\u1edbi doanh nghi\u1ec7p c\u00f3 nhi\u1ec1u chi nh\u00e1nh, s\u1ed1 l\u01b0\u1ee3ng nh\u00e2n s\u1ef1 l\u1edbn ho\u1eb7c th\u01b0\u1eddng xuy\u00ean bi\u1ebfn \u0111\u1ed9ng lao \u0111\u1ed9ng.<\/p>\n<p style=\"text-align: center;\">\t\t<div data-elementor-type=\"container\" data-elementor-id=\"47583\" class=\"elementor elementor-47583\" data-elementor-post-type=\"elementor_library\">\n\t\t\t\t<div class=\"elementor-element elementor-element-460c65d e-flex e-con-boxed e-con e-parent\" data-id=\"460c65d\" 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-6df9337 elementor-widget elementor-widget-spacer\" data-id=\"6df9337\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-be280ce elementor-widget elementor-widget-text-editor\" data-id=\"be280ce\" 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;\">L\u1ea0C VI\u1ec6T SUREHCS &#8211; QU\u1ea2N TR\u1eca NH\u00c2N S\u1ef0 TI\u1ec0N L\u01af\u01a0NG C&amp;B, T\u00d9Y CH\u1ec8NH CHUY\u00caN S\u00c2U CHO DOANH NGHI\u1ec6P L\u1edaN<\/strong><\/p><\/div><p style=\"text-align: justify;\">L\u1ea1c Vi\u1ec7t SureHCS l\u00e0 ph\u1ea7n m\u1ec1m HRM qu\u1ea3n l\u00fd nh\u00e2n s\u1ef1 to\u00e0n di\u1ec7n, \u0111\u01b0\u1ee3c ph\u00e1t tri\u1ec3n b\u1edfi L\u1ea1c Vi\u1ec7t \u2013 \u0111\u01a1n v\u1ecb h\u01a1n 30 n\u0103m kinh nghi\u1ec7m trong l\u0129nh v\u1ef1c ph\u1ea7n m\u1ec1m qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam v\u1edbi ti\u00eau chu\u1ea9n qu\u1ed1c t\u1ebf nh\u01b0 CMMI Level\u202f3, ISO 9001:2015 v\u00e0 ISO 27001:2013.<\/p><p style=\"text-align: justify;\">SureHCS kh\u00f4ng ch\u1ec9 \u0111\u00e1p \u1ee9ng c\u00e1c nghi\u1ec7p v\u1ee5 nh\u00e2n s\u1ef1 ti\u00eau chu\u1ea9n, m\u00e0 \u0111\u01b0\u1ee3c thi\u1ebft k\u1ebf \u0111\u1ec3 x\u1eed l\u00fd c\u00e1c b\u00e0i to\u00e1n nh\u00e2n s\u1ef1 \u2013 C&amp;B \u2013 ti\u1ec1n l\u01b0\u01a1ng ph\u1ee9c t\u1ea1p, quy m\u00f4 l\u1edbn, \u0111a c\u00f4ng ty, \u0111a ng\u00e0nh, \u0111\u1eb7c bi\u1ec7t ph\u00f9 h\u1ee3p v\u1edbi doanh nghi\u1ec7p FDI, t\u1eadp \u0111o\u00e0n, nh\u00e0 m\u00e1y s\u1ea3n xu\u1ea5t, logistics, h\u00e0ng kh\u00f4ng, kh\u00e1ch s\u1ea1n, th\u01b0\u01a1ng m\u1ea1i \u2013 d\u1ecbch v\u1ee5.<\/p><p style=\"text-align: justify;\">H\u1ec7 th\u1ed1ng \u0111\u01b0\u1ee3c tri\u1ec3n khai linh ho\u1ea1t On-premise ho\u1eb7c theo m\u00f4 h\u00ecnh t\u00f9y ch\u1ec9nh chuy\u00ean s\u00e2u, gi\u00fap doanh nghi\u1ec7p t\u1ef1 \u0111\u1ed9ng h\u00f3a to\u00e0n b\u1ed9 quy tr\u00ecnh nh\u00e2n s\u1ef1 \u2013 ch\u1ea5m c\u00f4ng \u2013 t\u00ednh l\u01b0\u01a1ng \u2013 ph\u00fac l\u1ee3i \u2013 b\u1ea3o hi\u1ec3m, thay th\u1ebf ho\u00e0n to\u00e0n vi\u1ec7c qu\u1ea3n l\u00fd th\u1ee7 c\u00f4ng b\u1eb1ng Excel r\u1eddi r\u1ea1c.<\/p><p style=\"text-align: justify;\"><b>C\u00e1c ph\u00e2n h\u1ec7 c\u1ed1t l\u00f5i c\u1ee7a ph\u1ea7n m\u1ec1m nh\u00e2n s\u1ef1 L\u1ea1c Vi\u1ec7t SureHCS:<\/b><\/p><ul><li style=\"font-weight: 400; text-align: justify;\" aria-level=\"1\"><em><span style=\"text-decoration: underline;\"><b>Ph\u00e2n h\u1ec7 Tuy\u1ec3n d\u1ee5ng \u2013 \u0110\u00e0o t\u1ea1o:<\/b><\/span><\/em><span style=\"font-weight: 400;\"> Qu\u1ea3n l\u00fd xuy\u00ean su\u1ed1t tuy\u1ec3n d\u1ee5ng, h\u1ed9i nh\u1eadp \u0111\u00e0o t\u1ea1o nh\u00e2n s\u1ef1, h\u1ed7 tr\u1ee3 x\u00e2y d\u1ef1ng Talent Pipeline cho doanh nghi\u1ec7p quy m\u00f4 l\u1edbn.<\/span><\/li><li style=\"font-weight: 400; text-align: justify;\" aria-level=\"1\"><b><em><span style=\"text-decoration: underline;\">C\u1ed5ng th\u00f4ng tin &amp; Qu\u1ea3n l\u00fd h\u1ed3 s\u01a1 nh\u00e2n s\u1ef1<\/span><\/em>:<\/b><span style=\"font-weight: 400;\"> L\u01b0u tr\u1eef h\u1ed3 s\u01a1 nh\u00e2n s\u1ef1 \u0111i\u1ec7n t\u1eed t\u1eadp trung, c\u1ed5ng self-service cho ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u00e0 k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng \u0111i\u1ec7n t\u1eed ngay tr\u00ean h\u1ec7 th\u1ed1ng.<\/span><\/li><li style=\"font-weight: 400; text-align: justify;\" aria-level=\"1\"><b><span style=\"text-decoration: underline;\"><em>Ph\u00e2n h\u1ec7 Ch\u1ea5m c\u00f4ng<\/em><\/span>:<\/b><span style=\"font-weight: 400;\"> Ch\u1ea5m c\u00f4ng \u0111a h\u00ecnh th\u1ee9c (v\u00e2n tay, nh\u1eadn di\u1ec7n khu\u00f4n m\u1eb7t Face ID, GPS, Wifi, online), k\u1ebft n\u1ed1i nhi\u1ec1u lo\u1ea1i m\u00e1y ch\u1ea5m c\u00f4ng, h\u1ed7 tr\u1ee3 ch\u1ea5m c\u00f4ng theo gi\u1edd, theo ca, ca linh ho\u1ea1t cho nh\u00e0 m\u00e1y v\u00e0 kh\u00e1ch s\u1ea1n.<\/span><\/li><li style=\"font-weight: 400; text-align: justify;\" aria-level=\"1\"><b><em><span style=\"text-decoration: underline;\">Ph\u00e2n h\u1ec7 T\u00ednh l\u01b0\u01a1ng &amp; C&amp;B<\/span><\/em>:<\/b><span style=\"font-weight: 400;\"> T\u1ef1 \u0111\u1ed9ng t\u00ednh l\u01b0\u01a1ng theo nhi\u1ec1u m\u00f4 h\u00ecnh (gi\u1edd, ca, s\u1ea3n ph\u1ea9m, 3P, KPI hi\u1ec7u su\u1ea5t\u2026), li\u00ean k\u1ebft tr\u1ef1c ti\u1ebfp d\u1eef li\u1ec7u ch\u1ea5m c\u00f4ng \u2013 hi\u1ec7u su\u1ea5t \u2013 ph\u00fac l\u1ee3i, thay th\u1ebf ho\u00e0n to\u00e0n t\u00ednh l\u01b0\u01a1ng th\u1ee7 c\u00f4ng b\u1eb1ng Excel.<\/span><\/li><li style=\"text-align: justify;\"><b><em><span style=\"text-decoration: underline;\">Ph\u00fac l\u1ee3i \u2013 BHXH \u2013 Chi l\u01b0\u01a1ng<\/span><\/em>:<\/b><span style=\"font-weight: 400;\"> Qu\u1ea3n l\u00fd ph\u00fac l\u1ee3i linh ho\u1ea1t, t\u00edch h\u1ee3p\u00a0BHXH online iCare \u0111i\u1ec7n t\u1eed v\u00e0 Bank Hub chi l\u01b0\u01a1ng t\u1ef1 \u0111\u1ed9ng, h\u1ed7 tr\u1ee3 chi tr\u1ea3 \u0111a ti\u1ec1n t\u1ec7 cho doanh nghi\u1ec7p FDI. T\u00edch h\u1ee3p ch\u1eef k\u00fd s\u1ed1 ch\u1ee9ng t\u1eeb thu\u1ebf TNCN, t\u00edch h\u1ee3p k\u00fd s\u1ed1 h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng \u0111i\u1ec7n t\u1eed.<\/span><\/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-2669094 elementor-arrows-position-inside elementor-pagination-position-outside elementor-widget elementor-widget-image-carousel\" data-id=\"2669094\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;slides_to_show&quot;:&quot;1&quot;,&quot;navigation&quot;:&quot;both&quot;,&quot;autoplay&quot;:&quot;yes&quot;,&quot;pause_on_hover&quot;:&quot;yes&quot;,&quot;pause_on_interaction&quot;:&quot;yes&quot;,&quot;autoplay_speed&quot;:5000,&quot;infinite&quot;:&quot;yes&quot;,&quot;effect&quot;:&quot;slide&quot;,&quot;speed&quot;:500}\" data-widget_type=\"image-carousel.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-image-carousel-wrapper swiper\" role=\"region\" aria-roledescription=\"carousel\" aria-label=\"B\u0103ng chuy\u1ec1n h\u00ecnh \u1ea3nh\" dir=\"ltr\">\n\t\t\t<div class=\"elementor-image-carousel swiper-wrapper\" aria-live=\"off\">\n\t\t\t\t\t\t\t\t<div class=\"swiper-slide\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"1 tr\u00ean 18\"><figure class=\"swiper-slide-inner\"><img decoding=\"async\" class=\"swiper-slide-image\" src=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/09\/lac-viet-surehcs-hrm-1.png\" alt=\"Ph\u1ea7n m\u1ec1m nh\u00e2n s\u1ef1 L\u1ea1c Vi\u1ec7t SureHCS HRM\" \/><\/figure><\/div><div class=\"swiper-slide\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"2 tr\u00ean 18\"><figure class=\"swiper-slide-inner\"><img decoding=\"async\" class=\"swiper-slide-image\" src=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/09\/lac-viet-surehcs-hrm-11.png\" alt=\"Ph\u1ea7n m\u1ec1m nh\u00e2n s\u1ef1 L\u1ea1c Vi\u1ec7t SureHCS HRM\" \/><\/figure><\/div><div class=\"swiper-slide\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"3 tr\u00ean 18\"><figure class=\"swiper-slide-inner\"><img decoding=\"async\" class=\"swiper-slide-image\" src=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/09\/lac-viet-surehcs-hrm-12.png\" alt=\"Ph\u1ea7n m\u1ec1m nh\u00e2n s\u1ef1 L\u1ea1c Vi\u1ec7t SureHCS HRM\" \/><\/figure><\/div><div class=\"swiper-slide\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"4 tr\u00ean 18\"><figure class=\"swiper-slide-inner\"><img decoding=\"async\" class=\"swiper-slide-image\" src=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/09\/lac-viet-surehcs-hrm-13.png\" alt=\"Ph\u1ea7n m\u1ec1m nh\u00e2n s\u1ef1 L\u1ea1c Vi\u1ec7t SureHCS HRM\" \/><\/figure><\/div><div class=\"swiper-slide\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"5 tr\u00ean 18\"><figure class=\"swiper-slide-inner\"><img decoding=\"async\" class=\"swiper-slide-image\" src=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/09\/lac-viet-surehcs-hrm-14.png\" alt=\"Ph\u1ea7n m\u1ec1m nh\u00e2n s\u1ef1 L\u1ea1c Vi\u1ec7t SureHCS HRM\" \/><\/figure><\/div><div class=\"swiper-slide\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"6 tr\u00ean 18\"><figure class=\"swiper-slide-inner\"><img decoding=\"async\" class=\"swiper-slide-image\" src=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/09\/lac-viet-surehcs-hrm-15.png\" alt=\"Ph\u1ea7n m\u1ec1m nh\u00e2n s\u1ef1 L\u1ea1c Vi\u1ec7t SureHCS HRM\" \/><\/figure><\/div><div class=\"swiper-slide\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"7 tr\u00ean 18\"><figure class=\"swiper-slide-inner\"><img decoding=\"async\" class=\"swiper-slide-image\" src=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/09\/lac-viet-surehcs-hrm-2.png\" alt=\"Ph\u1ea7n m\u1ec1m nh\u00e2n s\u1ef1 L\u1ea1c Vi\u1ec7t SureHCS HRM\" \/><\/figure><\/div><div class=\"swiper-slide\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"8 tr\u00ean 18\"><figure class=\"swiper-slide-inner\"><img decoding=\"async\" class=\"swiper-slide-image\" src=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/09\/lac-viet-surehcs-hrm-21.png\" alt=\"Ph\u1ea7n m\u1ec1m nh\u00e2n s\u1ef1 L\u1ea1c Vi\u1ec7t SureHCS HRM\" \/><\/figure><\/div><div class=\"swiper-slide\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"9 tr\u00ean 18\"><figure class=\"swiper-slide-inner\"><img decoding=\"async\" class=\"swiper-slide-image\" src=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/09\/lac-viet-surehcs-hrm-22.png\" alt=\"Ph\u1ea7n m\u1ec1m nh\u00e2n s\u1ef1 L\u1ea1c Vi\u1ec7t SureHCS HRM\" \/><\/figure><\/div><div class=\"swiper-slide\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"10 tr\u00ean 18\"><figure class=\"swiper-slide-inner\"><img decoding=\"async\" class=\"swiper-slide-image\" src=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/09\/lac-viet-surehcs-hrm-23.png\" alt=\"Ph\u1ea7n m\u1ec1m nh\u00e2n s\u1ef1 L\u1ea1c Vi\u1ec7t SureHCS HRM\" \/><\/figure><\/div><div class=\"swiper-slide\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"11 tr\u00ean 18\"><figure class=\"swiper-slide-inner\"><img decoding=\"async\" class=\"swiper-slide-image\" src=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/09\/lac-viet-surehcs-hrm-24.png\" alt=\"Ph\u1ea7n m\u1ec1m nh\u00e2n s\u1ef1 L\u1ea1c Vi\u1ec7t SureHCS HRM\" \/><\/figure><\/div><div class=\"swiper-slide\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"12 tr\u00ean 18\"><figure class=\"swiper-slide-inner\"><img decoding=\"async\" class=\"swiper-slide-image\" src=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/09\/lac-viet-surehcs-hrm-3.png\" alt=\"Ph\u1ea7n m\u1ec1m nh\u00e2n s\u1ef1 L\u1ea1c Vi\u1ec7t SureHCS HRM\" \/><\/figure><\/div><div class=\"swiper-slide\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"13 tr\u00ean 18\"><figure class=\"swiper-slide-inner\"><img decoding=\"async\" class=\"swiper-slide-image\" src=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/09\/lac-viet-surehcs-hrm-31.png\" alt=\"Ph\u1ea7n m\u1ec1m nh\u00e2n s\u1ef1 L\u1ea1c Vi\u1ec7t SureHCS HRM\" \/><\/figure><\/div><div class=\"swiper-slide\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"14 tr\u00ean 18\"><figure class=\"swiper-slide-inner\"><img decoding=\"async\" class=\"swiper-slide-image\" src=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/09\/lac-viet-surehcs-hrm-32.png\" alt=\"Ph\u1ea7n m\u1ec1m nh\u00e2n s\u1ef1 L\u1ea1c Vi\u1ec7t SureHCS HRM\" \/><\/figure><\/div><div class=\"swiper-slide\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"15 tr\u00ean 18\"><figure class=\"swiper-slide-inner\"><img decoding=\"async\" class=\"swiper-slide-image\" src=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/09\/lac-viet-surehcs-hrm-33.png\" alt=\"Ph\u1ea7n m\u1ec1m nh\u00e2n s\u1ef1 L\u1ea1c Vi\u1ec7t SureHCS HRM\" \/><\/figure><\/div><div class=\"swiper-slide\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"16 tr\u00ean 18\"><figure class=\"swiper-slide-inner\"><img decoding=\"async\" class=\"swiper-slide-image\" src=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/09\/lac-viet-surehcs-hrm-34.png\" alt=\"Ph\u1ea7n m\u1ec1m nh\u00e2n s\u1ef1 L\u1ea1c Vi\u1ec7t SureHCS HRM\" \/><\/figure><\/div><div class=\"swiper-slide\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"17 tr\u00ean 18\"><figure class=\"swiper-slide-inner\"><img decoding=\"async\" class=\"swiper-slide-image\" src=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/09\/lac-viet-surehcs-hrm-35.png\" alt=\"Ph\u1ea7n m\u1ec1m nh\u00e2n s\u1ef1 L\u1ea1c Vi\u1ec7t SureHCS HRM\" \/><\/figure><\/div><div class=\"swiper-slide\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"18 tr\u00ean 18\"><figure class=\"swiper-slide-inner\"><img decoding=\"async\" class=\"swiper-slide-image\" src=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/09\/lac-viet-surehcs-hrm-36.png\" alt=\"Ph\u1ea7n m\u1ec1m nh\u00e2n s\u1ef1 L\u1ea1c Vi\u1ec7t SureHCS HRM\" \/><\/figure><\/div>\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-swiper-button elementor-swiper-button-prev\" role=\"button\" tabindex=\"0\">\n\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-eicon-chevron-left\" viewBox=\"0 0 1000 1000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M646 125C629 125 613 133 604 142L308 442C296 454 292 471 292 487 292 504 296 521 308 533L604 854C617 867 629 875 646 875 663 875 679 871 692 858 704 846 713 829 713 812 713 796 708 779 692 767L438 487 692 225C700 217 708 204 708 187 708 171 704 154 692 142 675 129 663 125 646 125Z\"><\/path><\/svg>\t\t\t\t\t<\/div>\n\t\t\t\t\t<div class=\"elementor-swiper-button elementor-swiper-button-next\" role=\"button\" tabindex=\"0\">\n\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-eicon-chevron-right\" viewBox=\"0 0 1000 1000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M696 533C708 521 713 504 713 487 713 471 708 454 696 446L400 146C388 133 375 125 354 125 338 125 325 129 313 142 300 154 292 171 292 187 292 204 296 221 308 233L563 492 304 771C292 783 288 800 288 817 288 833 296 850 308 863 321 871 338 875 354 875 371 875 388 867 400 854L696 533Z\"><\/path><\/svg>\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"swiper-pagination\"><\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-18bc699 elementor-widget elementor-widget-text-editor\" data-id=\"18bc699\" 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>T\u00cdCH H\u1ee2P AI T\u0102NG T\u1ed0C CHUY\u1ec2N \u0110\u1ed4I S\u1ed0 QU\u1ea2N TR\u1eca NGU\u1ed2N NH\u00c2N L\u1ef0C<\/strong><\/span><\/p><p style=\"text-align: justify;\"><span style=\"font-weight: 400; color: #000000;\">L\u1ea1c Vi\u1ec7t \u0111\u00e3 ch\u00ednh th\u1ee9c ra m\u1eaft B\u1ed9 3 tr\u1ee3 l\u00fd AI nh\u00e2n s\u1ef1 t\u00edch h\u1ee3p s\u00e2u v\u00e0o LV SureHCS g\u1ed3m LV-AI.Docs, LV\u2011AI.Resume v\u00e0 LV\u2011AI.Help \u0111\u1ec3 t\u1ef1 \u0111\u1ed9ng h\u00f3a c\u00e1c t\u00e1c v\u1ee5 h\u00e0nh ch\u00ednh, chu\u1ea9n h\u00f3a d\u1eef li\u1ec7u n\u00e2ng cao tr\u1ea3i nghi\u1ec7m nh\u00e2n s\u1ef1<\/span><\/p><ul style=\"text-align: justify;\"><li style=\"font-weight: 400; text-align: justify;\" aria-level=\"1\"><span style=\"font-weight: 400; color: #000000;\"><strong>LV\u2011AI.Docs<\/strong>: t\u1ef1 \u0111\u1ed9ng b\u00f3c t\u00e1ch chuy\u1ec3n d\u1eef li\u1ec7u t\u1eeb gi\u1ea5y t\u1edd nh\u01b0 CCCD, s\u1ed5 BHXH, b\u1eb1ng c\u1ea5p th\u00e0nh h\u1ed3 s\u01a1 k\u1ef9 thu\u1eadt s\u1ed1 chu\u1ea9n h\u00f3a<\/span><\/li><li style=\"font-weight: 400; text-align: justify;\" aria-level=\"1\"><span style=\"font-weight: 400; color: #000000;\"><strong>LV\u2011AI.Resume<\/strong>: <span style=\"color: #000000;\">t\u1ef1 \u0111\u1ed9ng b\u00f3c t\u00e1ch CV m\u1ecdi \u0111\u1ecbnh d\u1ea1ng, <\/span>ph\u00e2n t\u00edch CV t\u1ef1 \u0111\u1ed9ng, x\u00e2y h\u1ed3 s\u01a1 \u1ee9ng vi\u00ean, t\u00ecm ng\u01b0\u1eddi \u0111\u00fang ti\u00eau ch\u00ed b\u1eb1ng prompt th\u00f4ng minh, khai th\u00e1c d\u1eef li\u1ec7u candidate pool hi\u1ec7u qu\u1ea3\u00a0<\/span><\/li><li style=\"font-weight: 400; text-align: justify;\" aria-level=\"1\"><span style=\"font-weight: 400; color: #000000;\"><strong>LV\u2011AI.Help<\/strong>: chatbot n\u1ed9i b\u1ed9 h\u1ed7 tr\u1ee3 tr\u1ea3 l\u1eddi c\u00e2u h\u1ecfi HR 24\/7, truy xu\u1ea5t bi\u1ec3u m\u1eabu quy tr\u00ecnh nhanh ch\u00f3ng theo ng\u1eef c\u1ea3nh ng\u01b0\u1eddi d\u00f9ng<\/span><\/li><\/ul><p><iframe title=\"YouTube video player\" src=\"https:\/\/www.youtube.com\/embed\/oFa6ZfmwEbM?si=t9VPFAvY6KSLKaJJ&amp;start=23\" width=\"900\" height=\"600\" frameborder=\"0\" allowfullscreen=\"allowfullscreen\"><span data-mce-type=\"bookmark\" style=\"display: inline-block; width: 0px; overflow: hidden; line-height: 0;\" class=\"mce_SELRES_start\">\ufeff<\/span><\/iframe><\/p><p><span style=\"font-weight: 400;\">SureHCS \u0111\u1eb7c bi\u1ec7t ph\u00f9 h\u1ee3p v\u1edbi:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p quy m\u00f4 l\u1edbn, <\/span><b>t\u1eeb 300 \u2013 tr\u00ean 10.000 nh\u00e2n s\u1ef1<\/b><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1eadp \u0111o\u00e0n, doanh nghi\u1ec7p <\/span><b>\u0111a c\u00f4ng ty con, \u0111a chi nh\u00e1nh<\/b><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p FDI, s\u1ea3n xu\u1ea5t, nh\u00e0 m\u00e1y, logistics, h\u00e0ng kh\u00f4ng c\u1ea7n ch\u1ea5m c\u00f4ng \u2013 ph\u00e2n ca \u2013 t\u00ednh l\u01b0\u01a1ng ph\u1ee9c t\u1ea1p<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u00f3 nghi\u1ec7p v\u1ee5 C&amp;B \u0111\u1eb7c th\u00f9, c\u1ea7n <\/span><b>t\u00f9y ch\u1ec9nh s\u00e2u theo th\u1ef1c t\u1ebf v\u1eadn h\u00e0nh<a id=\"tuvan\"><\/a><\/b><\/li><li><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p \u0111ang qu\u1ea3n l\u00fd nh\u00e2n s\u1ef1 th\u1ee7 c\u00f4ng b\u1eb1ng Excel, nhi\u1ec1u lo\u1ea1i m\u00e1y ch\u1ea5m c\u00f4ng, c\u1ea7n <\/span><b>t\u1ef1 \u0111\u1ed9ng h\u00f3a to\u00e0n b\u1ed9 quy tr\u00ecnh<\/b><\/li><\/ul><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 LV SUREHCS<\/strong><\/span><\/p><p><em>SureHCS \u0111ang \u0111\u01b0\u1ee3c tin d\u00f9ng b\u1edfi nhi\u1ec1u doanh nghi\u1ec7p l\u1edbn v\u00e0 t\u1eadp \u0111o\u00e0n h\u00e0ng \u0111\u1ea7u nh\u01b0: <strong>Coca-Cola, <a href=\"https:\/\/lacviet.vn\/takashimaya-hop-tac-cung-lac-viet-trien-khai-phan-mem-quan-ly-nhan-su\/\">Takashimaya<\/a>, <a href=\"https:\/\/lacviet.vn\/cong-ty-co-phan-det-may-dau-tu-thuong-mai-thanh-cong-chuan-hoa-quan-ly-nhan-su-voi-giai-phap-phan-mem-lv-surehcs\/\">D\u1ec7t May Th\u00e0nh C\u00f4ng<\/a>, Nh\u1ef1a Long Th\u00e0nh, <a href=\"https:\/\/lacviet.vn\/lac-viet-phu-hung-life-dong-hanh-cung-phat-trien\/\">Ph\u00fa H\u01b0ng Life<\/a>, <a href=\"https:\/\/lacviet.vn\/tong-cong-ty-cang-hang-khong-viet-nam-chuyen-doi-so-quan-tri-nhan-su-voi-lv-surehcs\/\">C\u1ea3ng H\u00e0ng Kh\u00f4ng Vi\u1ec7t Nam (ACV)<\/a><\/strong>, <strong><a href=\"https:\/\/lacviet.vn\/long-hau-trien-khai-he-thong-phan-mem-nhan-su-lv-surehcs-toi-uu-quan-tri-but-pha-nang-suat\/\">Khu c\u00f4ng nghi\u1ec7p Long H\u1eadu<\/a><\/strong>, c\u00e1c doanh nghi\u1ec7p thu\u1ed9c T\u1eadp \u0111o\u00e0n SGC<span style=\"font-weight: 400;\">, c\u00f9ng nhi\u1ec1u doanh nghi\u1ec7p FDI trong c\u00e1c l\u0129nh v\u1ef1c s\u1ea3n xu\u1ea5t, logistics, th\u01b0\u01a1ng m\u1ea1i \u2013 d\u1ecbch v\u1ee5.<\/span><\/em><\/p><\/div><ul style=\"text-align: justify;\"><li style=\"text-align: justify;\" aria-level=\"1\"><strong>Coca-Cola Vi\u1ec7t Nam<\/strong>: Tri\u1ec3n khai h\u1ec7 th\u1ed1ng LV SureHCS \u0111\u1ec3 s\u1ed1 h\u00f3a to\u00e0n di\u1ec7n c\u00f4ng t\u00e1c qu\u1ea3n tr\u1ecb nh\u00e2n s\u1ef1 gi\u00fap t\u1eadp \u0111o\u00e0n chu\u1ea9n h\u00f3a d\u1eef li\u1ec7u, t\u1ed1i \u01b0u v\u1eadn h\u00e0nh HR theo m\u00f4 h\u00ecnh qu\u1ed1c t\u1ebf.<\/li><li style=\"text-align: justify;\" aria-level=\"1\"><strong>C\u00f4ng ty D\u1ec7t May Th\u00e0nh C\u00f4ng (TCM)<\/strong>: \u00c1p d\u1ee5ng LV SureHCS \u0111\u1ec3 qu\u1ea3n l\u00fd nh\u00e2n s\u1ef1, l\u01b0\u01a1ng, ph\u00fac l\u1ee3i, ch\u1ea5m c\u00f4ng v\u00e0 h\u1ed3 s\u01a1 n\u0103ng l\u1ef1c cho g\u1ea7n 5.000 nh\u00e2n vi\u00ean tr\u00ean 5 l\u0129nh v\u1ef1c ho\u1ea1t \u0111\u1ed9ng \u2013 t\u1eeb d\u1ec7t may, th\u1eddi trang \u0111\u1ebfn b\u1ea5t \u0111\u1ed9ng s\u1ea3n.<\/li><li style=\"text-align: justify;\" aria-level=\"1\"><strong>T\u1ed5ng C\u00f4ng ty C\u1ea3ng H\u00e0ng Kh\u00f4ng Vi\u1ec7t Nam (ACV)<\/strong>: Tin t\u01b0\u1edfng l\u1ef1a ch\u1ecdn LV SureHCS \u0111\u1ec3 v\u1eadn h\u00e0nh h\u1ec7 th\u1ed1ng nh\u00e2n s\u1ef1 quy m\u00f4 l\u1edbn v\u1edbi h\u01a1n 10.000 nh\u00e2n vi\u00ean, 24 \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c, gi\u1ea3i quy\u1ebft tri\u1ec7t \u0111\u1ec3 b\u00e0i to\u00e1n nghi\u1ec7p v\u1ee5 ph\u1ee9c t\u1ea1p c\u1ee7a m\u00f4 h\u00ecnh c\u00f4ng ty Nh\u00e0 n\u01b0\u1edbc.<\/li><\/ul><blockquote><p style=\"text-align: center;\"><span style=\"color: #cf2e2e;\"><strong>\u0110\u0102NG K\u00dd NH\u1eacN DEMO NGAY<\/strong><\/span><\/p><p style=\"text-align: center;\"><div class=\"frm_forms  with_frm_style frm_style_formidable-style\" id=\"frm_form_29_container\" data-token=\"be00ac63048b6c9954372b84d5566868\">\n<form enctype=\"multipart\/form-data\" method=\"post\" class=\"frm-show-form \" id=\"form_nhan-su-surehcs\" data-token=\"be00ac63048b6c9954372b84d5566868\">\n<div class=\"frm_form_fields \">\n<fieldset>\n<legend class=\"frm_screen_reader\">\u0110\u0103ng k\u00fd PM nh\u00e2n s\u1ef1<\/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=\"29\" \/>\n<input type=\"hidden\" name=\"frm_hide_fields_29\" id=\"frm_hide_fields_29\" value=\"\" \/>\n<input type=\"hidden\" name=\"form_key\" value=\"nhan-su-surehcs\" \/>\n<input type=\"hidden\" name=\"item_meta[0]\" value=\"\" \/>\n<input type=\"hidden\" id=\"frm_submit_entry_29\" name=\"frm_submit_entry_29\" value=\"065c213422\" \/><input type=\"hidden\" name=\"_wp_http_referer\" value=\"\/en\/wp-json\/wp\/v2\/posts\/51576\" \/><div id=\"frm_field_267_container\" class=\"frm_form_field form-field  frm_required_field frm_top_container frm12 frm_first\">\r\n    <label for=\"field_k597l744\" id=\"field_k597l744_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_k597l744\" name=\"item_meta[267]\" 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_268_container\" class=\"frm_form_field form-field  frm_required_field frm_top_container frm6 frm_first\">\r\n    <label for=\"field_k7d4c744\" id=\"field_k7d4c744_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_k7d4c744\" name=\"item_meta[268]\" 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_269_container\" class=\"frm_form_field form-field  frm_required_field frm_top_container frm6\">\r\n    <label for=\"field_qnbh4744\" id=\"field_qnbh4744_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_qnbh4744\" name=\"item_meta[269]\" 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_270_container\" class=\"frm_form_field form-field  frm_top_container frm6 frm_first\">\r\n\t<label for=\"field_c6cjz2\" id=\"field_c6cjz2_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[270]\" id=\"field_c6cjz2\"  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_271_container\" class=\"frm_form_field form-field  frm_required_field frm_top_container frm6\">\r\n    <label for=\"field_92h0d744\" id=\"field_92h0d744_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_92h0d744\" name=\"item_meta[271]\" 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_272_container\" class=\"frm_form_field form-field  frm_top_container frm6 frm_first\">\r\n\t<label for=\"field_tidhs4\" id=\"field_tidhs4_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[272]\" id=\"field_tidhs4\"  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_273_container\" class=\"frm_form_field form-field  frm_top_container frm6\">\r\n\t<label for=\"field_obq9c33\" id=\"field_obq9c33_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[273]\" id=\"field_obq9c33\"  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&#8230;)<\/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_274_container\" class=\"frm_form_field form-field  frm_none_container\">\r\n\t<label for=\"g-recaptcha-response\" id=\"field_vlud3_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_vlud3\" 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_275_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_276_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<\/p><\/blockquote><p style=\"text-align: center;\"><span style=\"color: #cf2e2e; font-size: 120%;\"><b>V\u00cc SAO DOANH NGHI\u1ec6P N\u00caN CH\u1eccN L\u1ea0C VI\u1ec6C SUREHCS?<\/b><\/span><\/p><ul style=\"text-align: justify;\"><li aria-level=\"1\">T\u00f9y ch\u1ec9nh theo nghi\u1ec7p v\u1ee5 th\u1ef1c t\u1ebf, kh\u00f4ng \u00e1p khu\u00f4n nh\u01b0 ph\u1ea7n m\u1ec1m \u0111\u00f3ng g\u00f3i.<\/li><li aria-level=\"1\">X\u1eed l\u00fd \u0111\u01b0\u1ee3c b\u00e0i to\u00e1n nh\u00e2n s\u1ef1 \u2013 ti\u1ec1n l\u01b0\u01a1ng ph\u1ee9c t\u1ea1p m\u00e0 nhi\u1ec1u ph\u1ea7n m\u1ec1m HRM kh\u00e1c kh\u00f4ng \u0111\u00e1p \u1ee9ng.<\/li><li aria-level=\"1\">Am hi\u1ec3u s\u00e2u v\u1eadn h\u00e0nh doanh nghi\u1ec7p Vi\u1ec7t &amp; FDI, \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 ph\u00e1p l\u00fd Vi\u1ec7t Nam (lao \u0111\u1ed9ng, BHXH, thu\u1ebf TNCN).<\/li><li aria-level=\"1\">H\u1ec7 sinh th\u00e1i t\u00edch h\u1ee3p m\u1ea1nh: ch\u1ea5m c\u00f4ng \u2013 l\u01b0\u01a1ng \u2013 ng\u00e2n h\u00e0ng \u2013 BHXH \u2013 h\u1ee3p \u0111\u1ed3ng \u0111i\u1ec7n t\u1eed.<\/li><\/ul><div style=\"text-align: justify;\"><a class=\"zalo-banner\" href=\"#tuvan\"><img fetchpriority=\"high\" decoding=\"async\" class=\"aligncenter\" src=\"https:\/\/www.surehcs.com\/wp-content\/uploads\/2025\/03\/banner-surehcs-hr-1.gif\" alt=\"gi\u1ea3i ph\u00e1p qu\u1ea3n l\u00fd nh\u00e2n s\u1ef1 SureHCS\" width=\"630\" height=\"420\" \/><\/a><\/div><div style=\"text-align: center;\"><p><b> <strong><a href=\"https:\/\/www.surehcs.com\/quan-tri-nguon-nhan-luc\/?utm_source=lacviet.vn&amp;utm_medium=tinh-nang\" 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><\/b><\/p><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: <a style=\"text-align: center;\" href=\"mailto:surehcs@lacviet.com.vn\">surehcs@lacviet.com.vn<\/a><\/li><li style=\"text-align: justify;\">Website: <a href=\"https:\/\/lacviet.vn\">https:\/\/lacviet.vn<\/a> | <a href=\"https:\/\/www.surehcs.com\/\" target=\"_blank\" rel=\"noopener\">www.surehcs.com<\/a><\/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<div class=\"elementor-element elementor-element-f4459fb elementor-widget elementor-widget-spacer\" data-id=\"f4459fb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\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<div class=\"elementor-element elementor-element-99b5104 e-flex e-con-boxed e-con e-parent\" data-id=\"99b5104\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4cf7c04 elementor-widget elementor-widget-spacer\" data-id=\"4cf7c04\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\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;\">Kh\u00f4ng ch\u1ec9 d\u1eebng \u1edf b\u00e0i to\u00e1n t\u00ednh l\u01b0\u01a1ng, LV SureHCS c\u00f2n h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p chu\u1ea9n h\u00f3a quy tr\u00ecnh qu\u1ea3n tr\u1ecb nh\u00e2n s\u1ef1 theo h\u01b0\u1edbng d\u1eef li\u1ec7u t\u1eadp trung, minh b\u1ea1ch d\u1ec5 ki\u1ec3m so\u00e1t h\u01a1n trong d\u00e0i h\u1ea1n.<\/p>\n<p style=\"text-align: justify;\">Doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u0111\u0103ng k\u00fd d\u00f9ng th\u1eed ho\u1eb7c nh\u1eadn t\u01b0 v\u1ea5n \u0111\u1ec3 x\u00e2y d\u1ef1ng quy tr\u00ecnh t\u00ednh l\u01b0\u01a1ng \u2013 h\u1ea1ch to\u00e1n \u2013 qu\u1ea3n tr\u1ecb chi ph\u00ed nh\u00e2n s\u1ef1 ph\u00f9 h\u1ee3p v\u1edbi m\u00f4 h\u00ecnh v\u1eadn h\u00e0nh th\u1ef1c t\u1ebf.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>L\u01b0\u01a1ng th\u00e1ng 13 l\u00e0 kho\u1ea3n th\u01b0\u1edfng ho\u1eb7c thu nh\u1eadp b\u1ed5 sung \u0111\u01b0\u1ee3c nhi\u1ec1u doanh nghi\u1ec7p \u00e1p d\u1ee5ng nh\u1eb1m gi\u1eef ch\u00e2n nh\u00e2n s\u1ef1 v\u00e0 gia t\u0103ng \u0111\u1ed9ng l\u1ef1c l\u00e0m vi\u1ec7c cu\u1ed1i n\u0103m. Tuy nhi\u00ean, kh\u00f4ng \u00edt doanh nghi\u1ec7p g\u1eb7p kh\u00f3 kh\u0103n trong vi\u1ec7c x\u00e1c \u0111\u1ecbnh c\u00e1ch h\u1ea1ch to\u00e1n l\u01b0\u01a1ng th\u00e1ng 13, th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn chi [&hellip;]<\/p>\n","protected":false},"author":8,"featured_media":51587,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[141],"tags":[168],"class_list":["post-51576","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tinh-luong","tag-luong-13"],"_links":{"self":[{"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/posts\/51576","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\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/comments?post=51576"}],"version-history":[{"count":1,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/posts\/51576\/revisions"}],"predecessor-version":[{"id":51581,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/posts\/51576\/revisions\/51581"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/media\/51587"}],"wp:attachment":[{"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/media?parent=51576"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/categories?post=51576"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/tags?post=51576"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}