{"id":52520,"date":"2026-07-10T10:53:00","date_gmt":"2026-07-10T03:53:00","guid":{"rendered":"https:\/\/lacviet.vn\/?p=52520"},"modified":"2026-07-10T11:23:16","modified_gmt":"2026-07-10T04:23:16","slug":"phu-cap-luu-tru","status":"publish","type":"post","link":"https:\/\/lacviet.vn\/en\/phu-cap-luu-tru\/","title":{"rendered":"Ph\u1ee5 c\u1ea5p l\u01b0u tr\u00fa l\u00e0 g\u00ec? Quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t, c\u00e1ch t\u00ednh v\u00e0 m\u1ee9c h\u01b0\u1edfng theo quy \u0111\u1ecbnh\u00a0"},"content":{"rendered":"<p style=\"text-align: justify;\">Theo Th\u00f4ng t\u01b0 40\/2017\/TT-BTC, \u0111\u1ed1i v\u1edbi c\u01a1 quan, \u0111\u01a1n v\u1ecb s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, m\u1ee9c ph\u1ee5 c\u1ea5p l\u01b0u tr\u00fa m\u1edbi nh\u1ea5t khi \u0111i c\u00f4ng t\u00e1c trong n\u01b0\u1edbc l\u00e0 200.000 \u0111\u1ed3ng\/ng\u01b0\u1eddi\/ng\u00e0y. \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p t\u01b0 nh\u00e2n, ph\u00e1p lu\u1eadt kh\u00f4ng quy \u0111\u1ecbnh m\u1ee9c b\u1eaft bu\u1ed9c m\u00e0 cho ph\u00e9p doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng x\u00e2y d\u1ef1ng m\u1ee9c ph\u1ee5 c\u1ea5p ph\u00f9 h\u1ee3p trong quy ch\u1ebf n\u1ed9i b\u1ed9.<\/p>\n<p style=\"text-align: justify;\">Ph\u1ee5 c\u1ea5p l\u01b0u tr\u00fa l\u00e0 m\u1ed9t trong nh\u1eefng kho\u1ea3n h\u1ed7 tr\u1ee3 ph\u1ed5 bi\u1ebfn khi ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u01b0\u1ee3c c\u1eed \u0111i c\u00f4ng t\u00e1c. Tuy nhi\u00ean, kh\u00f4ng \u00edt doanh nghi\u1ec7p v\u00e0 b\u1ed9 ph\u1eadn HR v\u1eabn b\u0103n kho\u0103n v\u1ec1 c\u00e1ch x\u00e1c \u0111\u1ecbnh m\u1ee9c chi, \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng, quy \u0111\u1ecbnh theo Th\u00f4ng t\u01b0 40, c\u0169ng nh\u01b0 li\u1ec7u ph\u1ee5 c\u1ea5p l\u01b0u tr\u00fa c\u00f3 ph\u1ea3i l\u00e0 ti\u1ec1n \u0103n hay c\u00f3 ph\u1ea3i t\u00ednh thu\u1ebf, \u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i hay kh\u00f4ng.<\/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 gi\u00fap b\u1ea1n hi\u1ec3u r\u00f5 ph\u1ee5 c\u1ea5p l\u01b0u tr\u00fa l\u00e0 g\u00ec, quy \u0111\u1ecbnh ph\u1ee5 c\u1ea5p l\u01b0u tr\u00fa m\u1edbi nh\u1ea5t, c\u00e1ch t\u00ednh trong t\u1eebng tr\u01b0\u1eddng h\u1ee3p, s\u1ef1 kh\u00e1c bi\u1ec7t gi\u1eefa ph\u1ee5 c\u1ea5p l\u01b0u tr\u00fa v\u00e0 ti\u1ec1n \u0103n, \u0111\u1ed3ng th\u1eddi h\u01b0\u1edbng d\u1eabn doanh nghi\u1ec7p x\u00e2y d\u1ef1ng ch\u00ednh s\u00e1ch c\u00f4ng t\u00e1c ph\u00ed minh b\u1ea1ch, \u0111\u00fang quy \u0111\u1ecbnh.<\/p>\n<h2 style=\"text-align: justify;\">1. Ph\u1ee5 c\u1ea5p l\u01b0u tr\u00fa l\u00e0 g\u00ec?<\/h2>\n<h3 style=\"text-align: justify;\">1.1 Kh\u00e1i ni\u1ec7m ph\u1ee5 c\u1ea5p l\u01b0u tr\u00fa<\/h3>\n<blockquote>\n<p style=\"text-align: justify;\">Ph\u1ee5 c\u1ea5p l\u01b0u tr\u00fa l\u00e0 kho\u1ea3n ti\u1ec1n \u0111\u01b0\u1ee3c c\u01a1 quan, t\u1ed5 ch\u1ee9c ho\u1eb7c doanh nghi\u1ec7p chi tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng khi \u0111\u01b0\u1ee3c c\u1eed \u0111i c\u00f4ng t\u00e1c nh\u1eb1m b\u00f9 \u0111\u1eafp c\u00e1c chi ph\u00ed sinh ho\u1ea1t ph\u00e1t sinh trong th\u1eddi gian l\u00e0m vi\u1ec7c xa n\u01a1i l\u00e0m vi\u1ec7c th\u01b0\u1eddng xuy\u00ean. \u0110\u00e2y l\u00e0 kho\u1ea3n h\u1ed7 tr\u1ee3 theo ch\u1ebf \u0111\u1ed9 c\u00f4ng t\u00e1c ph\u00ed, \u0111\u01b0\u1ee3c chi theo m\u1ee9c kho\u00e1n ho\u1eb7c theo quy \u0111\u1ecbnh n\u1ed9i b\u1ed9 c\u1ee7a \u0111\u01a1n v\u1ecb, kh\u00f4ng nh\u1eb1m thanh to\u00e1n tr\u1ef1c ti\u1ebfp c\u00e1c chi ph\u00ed nh\u01b0 thu\u00ea ph\u00f2ng kh\u00e1ch s\u1ea1n, v\u00e9 m\u00e1y bay hay ph\u01b0\u01a1ng ti\u1ec7n \u0111i l\u1ea1i.<\/p>\n<\/blockquote>\n<p style=\"text-align: justify;\">Hi\u1ec3u m\u1ed9t c\u00e1ch \u0111\u01a1n gi\u1ea3n, n\u1ebfu nh\u00e2n vi\u00ean ph\u1ea3i l\u00e0m vi\u1ec7c t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng kh\u00e1c trong m\u1ed9t ho\u1eb7c nhi\u1ec1u ng\u00e0y, doanh nghi\u1ec7p c\u00f3 th\u1ec3 chi tr\u1ea3 m\u1ed9t kho\u1ea3n ph\u1ee5 c\u1ea5p l\u01b0u tr\u00fa khi \u0111i c\u00f4ng t\u00e1c \u0111\u1ec3 h\u1ed7 tr\u1ee3 c\u00e1c chi ph\u00ed sinh ho\u1ea1t nh\u01b0 \u0103n u\u1ed1ng, n\u01b0\u1edbc u\u1ed1ng, g\u1eedi xe ho\u1eb7c c\u00e1c kho\u1ea3n chi nh\u1ecf ph\u00e1t sinh m\u00e0 kh\u00f4ng c\u1ea7n k\u00ea khai t\u1eebng h\u00f3a \u0111\u01a1n. \u0110i\u1ec1u n\u00e0y gi\u00fap ng\u01b0\u1eddi lao \u0111\u1ed9ng y\u00ean t\u00e2m th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5, \u0111\u1ed3ng th\u1eddi gi\u1ea3m kh\u1ed1i l\u01b0\u1ee3ng ch\u1ee9ng t\u1eeb c\u1ea7n x\u1eed l\u00fd cho c\u1ea3 doanh nghi\u1ec7p v\u00e0 nh\u00e2n vi\u00ean.<\/p>\n<p style=\"text-align: justify;\">\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p, vi\u1ec7c x\u00e2y d\u1ef1ng ch\u00ednh s\u00e1ch ph\u1ee5 c\u1ea5p l\u01b0u tr\u00fa m\u1edbi nh\u1ea5t r\u00f5 r\u00e0ng c\u00f2n gi\u00fap chu\u1ea9n h\u00f3a quy tr\u00ecnh c\u00f4ng t\u00e1c, ki\u1ec3m so\u00e1t ng\u00e2n s\u00e1ch hi\u1ec7u qu\u1ea3, h\u1ea1n ch\u1ebf c\u00e1c tranh ch\u1ea5p li\u00ean quan \u0111\u1ebfn quy\u1ec1n l\u1ee3i c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/p>\n<p style=\"text-align: justify;\">Theo Th\u00f4ng t\u01b0 40\/2017\/TT-BTC c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh, ph\u1ee5 c\u1ea5p l\u01b0u tr\u00fa l\u00e0 kho\u1ea3n chi nh\u1eb1m h\u1ed7 tr\u1ee3 ng\u01b0\u1eddi \u0111i c\u00f4ng t\u00e1c trong th\u1eddi gian l\u00e0m vi\u1ec7c xa c\u01a1 quan ho\u1eb7c \u0111\u01a1n v\u1ecb, \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng theo m\u1ee9c kho\u00e1n quy \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi c\u00e1c c\u01a1 quan, \u0111\u01a1n v\u1ecb s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc. \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p ngo\u00e0i nh\u00e0 n\u01b0\u1edbc, ph\u00e1p lu\u1eadt kh\u00f4ng quy \u0111\u1ecbnh m\u1ee9c b\u1eaft bu\u1ed9c m\u00e0 cho ph\u00e9p doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng x\u00e2y d\u1ef1ng quy ch\u1ebf c\u00f4ng t\u00e1c ph\u00ed ph\u00f9 h\u1ee3p v\u1edbi \u0111i\u1ec1u ki\u1ec7n ho\u1ea1t \u0111\u1ed9ng c\u1ee7a m\u00ecnh, mi\u1ec5n \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf.<\/p>\n<h3 style=\"text-align: justify;\">1.2 Ph\u1ee5 c\u1ea5p l\u01b0u tr\u00fa kh\u00e1c g\u00ec v\u1edbi c\u00f4ng t\u00e1c ph\u00ed?<\/h3>\n<p style=\"text-align: justify;\">M\u1ed9t trong nh\u1eefng nh\u1ea7m l\u1eabn ph\u1ed5 bi\u1ebfn c\u1ee7a nhi\u1ec1u doanh nghi\u1ec7p l\u00e0 cho r\u1eb1ng ph\u1ee5 c\u1ea5p l\u01b0u tr\u00fa v\u00e0 c\u00f4ng t\u00e1c ph\u00ed l\u00e0 m\u1ed9t. Th\u1ef1c t\u1ebf, ph\u1ee5 c\u1ea5p l\u01b0u tr\u00fa ch\u1ec9 l\u00e0 m\u1ed9t ph\u1ea7n trong t\u1ed5ng th\u1ec3 ch\u1ebf \u0111\u1ed9 c\u00f4ng t\u00e1c ph\u00ed.<\/p>\n<p style=\"text-align: justify;\">C\u00f4ng t\u00e1c ph\u00ed l\u00e0 to\u00e0n b\u1ed9 kho\u1ea3n chi ph\u1ee5c v\u1ee5 cho chuy\u1ebfn c\u00f4ng t\u00e1c c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng, bao g\u1ed3m chi ph\u00ed \u0111i l\u1ea1i, thu\u00ea n\u01a1i \u1edf, ph\u1ee5 c\u1ea5p l\u01b0u tr\u00fa v\u00e0 c\u00e1c kho\u1ea3n chi c\u1ea7n thi\u1ebft kh\u00e1c theo quy \u0111\u1ecbnh ho\u1eb7c quy ch\u1ebf c\u1ee7a doanh nghi\u1ec7p. Trong khi \u0111\u00f3, ph\u1ee5 c\u1ea5p l\u01b0u tr\u00fa ch\u1ec9 l\u00e0 kho\u1ea3n h\u1ed7 tr\u1ee3 sinh ho\u1ea1t \u0111\u01b0\u1ee3c chi theo m\u1ee9c kho\u00e1n.<\/p>\n<p style=\"text-align: justify;\">S\u1ef1 kh\u00e1c bi\u1ec7t n\u00e0y c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n nh\u01b0 sau:<\/p>\n<table>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><strong>Kho\u1ea3n chi<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>M\u1ee5c \u0111\u00edch<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>C\u00f3 c\u1ea7n h\u00f3a \u0111\u01a1n?<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>H\u00ecnh th\u1ee9c thanh to\u00e1n<\/strong><\/td>\n<\/tr>\n<tr>\n<td>Ph\u1ee5 c\u1ea5p l\u01b0u tr\u00fa<\/td>\n<td>H\u1ed7 tr\u1ee3 chi ph\u00ed sinh ho\u1ea1t trong th\u1eddi gian c\u00f4ng t\u00e1c<\/td>\n<td>Th\u00f4ng th\u01b0\u1eddng kh\u00f4ng b\u1eaft bu\u1ed9c n\u1ebfu chi theo m\u1ee9c kho\u00e1n, \u0111\u00fang quy ch\u1ebf<\/td>\n<td>Theo m\u1ee9c kho\u00e1n<\/td>\n<\/tr>\n<tr>\n<td>Ti\u1ec1n thu\u00ea ph\u00f2ng<\/td>\n<td>Thanh to\u00e1n chi ph\u00ed l\u01b0u tr\u00fa t\u1ea1i kh\u00e1ch s\u1ea1n ho\u1eb7c nh\u00e0 ngh\u1ec9<\/td>\n<td>C\u00f3<\/td>\n<td>Theo th\u1ef1c t\u1ebf ho\u1eb7c m\u1ee9c kho\u00e1n<\/td>\n<\/tr>\n<tr>\n<td>Ti\u1ec1n t\u00e0u xe<\/td>\n<td>Thanh to\u00e1n chi ph\u00ed di chuy\u1ec3n<\/td>\n<td>C\u00f3<\/td>\n<td>Theo th\u1ef1c t\u1ebf<\/td>\n<\/tr>\n<tr>\n<td>Ti\u1ec1n \u0103n<\/td>\n<td>H\u1ed7 tr\u1ee3 ho\u1eb7c thanh to\u00e1n chi ph\u00ed \u0103n u\u1ed1ng<\/td>\n<td>Theo quy ch\u1ebf doanh nghi\u1ec7p<\/td>\n<td>Theo th\u1ef1c t\u1ebf ho\u1eb7c kho\u00e1n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">V\u00ed d\u1ee5, m\u1ed9t nh\u00e2n vi\u00ean \u0111\u01b0\u1ee3c c\u1eed \u0111i c\u00f4ng t\u00e1c t\u1ea1i H\u1ea3i Ph\u00f2ng trong ba ng\u00e0y. Doanh nghi\u1ec7p c\u00f3 th\u1ec3 thanh to\u00e1n v\u00e9 m\u00e1y bay kh\u1ee9 h\u1ed3i, ti\u1ec1n kh\u00e1ch s\u1ea1n theo h\u00f3a \u0111\u01a1n, ti\u1ec1n taxi ph\u1ee5c v\u1ee5 c\u00f4ng vi\u1ec7c v\u00e0 \u0111\u1ed3ng th\u1eddi chi th\u00eam m\u1ed9t kho\u1ea3n ph\u1ee5 c\u1ea5p l\u01b0u tr\u00fa theo m\u1ee9c kho\u00e1n \u0111\u1ec3 h\u1ed7 tr\u1ee3 c\u00e1c kho\u1ea3n chi sinh ho\u1ea1t kh\u00e1c. Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, ch\u1ec9 kho\u1ea3n h\u1ed7 tr\u1ee3 sinh ho\u1ea1t m\u1edbi \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 ph\u1ee5 c\u1ea5p l\u01b0u tr\u00fa, c\u00f2n to\u00e0n b\u1ed9 c\u00e1c kho\u1ea3n chi n\u00f3i tr\u00ean h\u1ee3p th\u00e0nh c\u00f4ng t\u00e1c ph\u00ed.<\/p>\n<h2 style=\"text-align: justify;\">2. Ph\u1ee5 c\u1ea5p l\u01b0u tr\u00fa c\u00f3 ph\u1ea3i ti\u1ec1n \u0103n kh\u00f4ng?<\/h2>\n<p style=\"text-align: justify;\">Trong th\u1ef1c t\u1ebf, nhi\u1ec1u doanh nghi\u1ec7p v\u00e0 c\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng th\u01b0\u1eddng cho r\u1eb1ng ph\u1ee5 c\u1ea5p l\u01b0u tr\u00fa ch\u00ednh l\u00e0 ti\u1ec1n \u0103n trong th\u1eddi gian \u0111i c\u00f4ng t\u00e1c. Nguy\u00ean nh\u00e2n xu\u1ea5t ph\u00e1t t\u1eeb vi\u1ec7c c\u1ea3 hai kho\u1ea3n \u0111\u1ec1u nh\u1eb1m h\u1ed7 tr\u1ee3 chi ph\u00ed sinh ho\u1ea1t, th\u01b0\u1eddng \u0111\u01b0\u1ee3c chi c\u00f9ng th\u1eddi \u0111i\u1ec3m.<\/p>\n<p style=\"text-align: justify;\">Tuy nhi\u00ean, x\u00e9t v\u1ec1 b\u1ea3n ch\u1ea5t, ph\u1ee5 c\u1ea5p l\u01b0u tr\u00fa kh\u00f4ng ph\u1ea3i l\u00e0 kho\u1ea3n thanh to\u00e1n ri\u00eang cho b\u1eefa \u0103n. \u0110\u00e2y l\u00e0 kho\u1ea3n h\u1ed7 tr\u1ee3 t\u1ed5ng h\u1ee3p \u0111\u1ec3 ng\u01b0\u1eddi lao \u0111\u1ed9ng trang tr\u1ea3i nhi\u1ec1u chi ph\u00ed sinh ho\u1ea1t ph\u00e1t sinh khi l\u00e0m vi\u1ec7c xa n\u01a1i c\u01b0 tr\u00fa nh\u01b0 \u0103n u\u1ed1ng, n\u01b0\u1edbc u\u1ed1ng, g\u1eedi xe, gi\u1eb7t l\u00e0 ho\u1eb7c c\u00e1c kho\u1ea3n chi nh\u1ecf kh\u00e1c. Do \u0111\u00f3, ti\u1ec1n \u0103n ch\u1ec9 c\u00f3 th\u1ec3 l\u00e0 m\u1ed9t ph\u1ea7n trong kho\u1ea3n ph\u1ee5 c\u1ea5p l\u01b0u tr\u00fa ch\u1ee9 kh\u00f4ng \u0111\u1ed3ng ngh\u0129a v\u1edbi ph\u1ee5 c\u1ea5p l\u01b0u tr\u00fa.<\/p>\n<p style=\"text-align: justify;\">\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p, vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u00fang b\u1ea3n ch\u1ea5t t\u1eebng kho\u1ea3n chi gi\u00fap x\u00e2y d\u1ef1ng quy ch\u1ebf c\u00f4ng t\u00e1c ph\u00ed minh b\u1ea1ch, tr\u00e1nh tr\u00f9ng l\u1eb7p gi\u1eefa ti\u1ec1n \u0103n v\u00e0 ph\u1ee5 c\u1ea5p l\u01b0u tr\u00fa, \u0111\u1ed3ng th\u1eddi gi\u1ea3m r\u1ee7i ro khi quy\u1ebft to\u00e1n thu\u1ebf.<\/p>\n<p style=\"text-align: justify;\">\u0110i\u1ec3m kh\u00e1c nhau gi\u1eefa ph\u1ee5 c\u1ea5p l\u01b0u tr\u00fa v\u00e0 ti\u1ec1n \u0103n<\/p>\n<p style=\"text-align: justify;\">M\u1eb7c d\u00f9 \u0111\u1ec1u h\u1ed7 tr\u1ee3 ng\u01b0\u1eddi lao \u0111\u1ed9ng trong th\u1eddi gian c\u00f4ng t\u00e1c, nh\u01b0ng ph\u1ee5 c\u1ea5p l\u01b0u tr\u00fa v\u00e0 ti\u1ec1n \u0103n c\u00f3 s\u1ef1 kh\u00e1c bi\u1ec7t r\u00f5 r\u00e0ng v\u1ec1 m\u1ee5c \u0111\u00edch, c\u00e1ch chi tr\u1ea3.<\/p>\n<table>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><strong>Ti\u00eau ch\u00ed<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>Ph\u1ee5 c\u1ea5p l\u01b0u tr\u00fa<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>Ti\u1ec1n \u0103n<\/strong><\/td>\n<\/tr>\n<tr>\n<td>M\u1ee5c \u0111\u00edch<\/td>\n<td>H\u1ed7 tr\u1ee3 chi ph\u00ed sinh ho\u1ea1t khi \u0111i c\u00f4ng t\u00e1c<\/td>\n<td>Thanh to\u00e1n ho\u1eb7c h\u1ed7 tr\u1ee3 ri\u00eang chi ph\u00ed \u0103n u\u1ed1ng<\/td>\n<\/tr>\n<tr>\n<td>Ph\u1ea1m vi<\/td>\n<td>Bao g\u1ed3m nhi\u1ec1u kho\u1ea3n chi sinh ho\u1ea1t ph\u00e1t sinh<\/td>\n<td>Ch\u1ec9 ph\u1ee5c v\u1ee5 b\u1eefa \u0103n<\/td>\n<\/tr>\n<tr>\n<td>C\u0103n c\u1ee9 chi tr\u1ea3<\/td>\n<td>Theo quy ch\u1ebf c\u00f4ng t\u00e1c ph\u00ed ho\u1eb7c m\u1ee9c kho\u00e1n<\/td>\n<td>Theo quy ch\u1ebf ph\u00fac l\u1ee3i ho\u1eb7c ch\u00ednh s\u00e1ch n\u1ed9i b\u1ed9<\/td>\n<\/tr>\n<tr>\n<td>Ch\u1ee9ng t\u1eeb<\/td>\n<td>Th\u01b0\u1eddng kh\u00f4ng y\u00eau c\u1ea7u h\u00f3a \u0111\u01a1n n\u1ebfu chi kho\u00e1n \u0111\u00fang quy \u0111\u1ecbnh<\/td>\n<td>T\u00f9y ch\u00ednh s\u00e1ch doanh nghi\u1ec7p<\/td>\n<\/tr>\n<tr>\n<td>B\u1ea3n ch\u1ea5t<\/td>\n<td>M\u1ed9t kho\u1ea3n trong ch\u1ebf \u0111\u1ed9 c\u00f4ng t\u00e1c ph\u00ed<\/td>\n<td>Kho\u1ea3n h\u1ed7 tr\u1ee3 ri\u00eang v\u1ec1 \u0103n u\u1ed1ng<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">N\u1ebfu doanh nghi\u1ec7p v\u1eeba thanh to\u00e1n ti\u1ec1n \u0103n theo h\u00f3a \u0111\u01a1n v\u1eeba chi ph\u1ee5 c\u1ea5p l\u01b0u tr\u00fa m\u00e0 kh\u00f4ng quy \u0111\u1ecbnh r\u00f5 trong quy ch\u1ebf n\u1ed9i b\u1ed9, r\u1ea5t d\u1ec5 ph\u00e1t sinh t\u00ecnh tr\u1ea1ng chi tr\u00f9ng ho\u1eb7c g\u1eb7p kh\u00f3 kh\u0103n khi gi\u1ea3i tr\u00ecnh v\u1edbi c\u01a1 quan thu\u1ebf. V\u00ec v\u1eady, HR v\u00e0 b\u1ed9 ph\u1eadn t\u00e0i ch\u00ednh n\u00ean quy \u0111\u1ecbnh r\u00f5 t\u1eebng kho\u1ea3n h\u1ed7 tr\u1ee3, \u0111i\u1ec1u ki\u1ec7n h\u01b0\u1edfng, m\u1ee9c chi ngay t\u1eeb \u0111\u1ea7u.<\/p>\n<h2 style=\"text-align: justify;\">3. Quy \u0111\u1ecbnh v\u1ec1 ph\u1ee5 c\u1ea5p l\u01b0u tr\u00fa theo Th\u00f4ng t\u01b0 40 m\u1edbi nh\u1ea5t<\/h2>\n<p style=\"text-align: justify;\">\u0110\u1ed1i v\u1edbi c\u00e1c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc, \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp v\u00e0 t\u1ed5 ch\u1ee9c s\u1eed d\u1ee5ng kinh ph\u00ed t\u1eeb ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, ch\u1ebf \u0111\u1ed9 c\u00f4ng t\u00e1c ph\u00ed, bao g\u1ed3m ph\u1ee5 c\u1ea5p l\u01b0u tr\u00fa khi \u0111i c\u00f4ng t\u00e1c, hi\u1ec7n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo Th\u00f4ng t\u01b0 40\/2017\/TT-BTC c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/p>\n<p style=\"text-align: justify;\">M\u1eb7c d\u00f9 Th\u00f4ng t\u01b0 40 kh\u00f4ng \u00e1p d\u1ee5ng b\u1eaft bu\u1ed9c \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p t\u01b0 nh\u00e2n, nh\u01b0ng tr\u00ean th\u1ef1c t\u1ebf nhi\u1ec1u doanh nghi\u1ec7p v\u1eabn tham kh\u1ea3o m\u1ee9c quy \u0111\u1ecbnh n\u00e0y \u0111\u1ec3 x\u00e2y d\u1ef1ng quy ch\u1ebf c\u00f4ng t\u00e1c ph\u00ed n\u1ed9i b\u1ed9. \u0110i\u1ec1u n\u00e0y gi\u00fap ch\u00ednh s\u00e1ch chi tr\u1ea3 minh b\u1ea1ch, h\u1ee3p l\u00fd v\u00e0 thu\u1eadn l\u1ee3i h\u01a1n khi gi\u1ea3i tr\u00ecnh v\u1edbi c\u01a1 quan thu\u1ebf.<\/p>\n<h3 style=\"text-align: justify;\">3.1 \u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng c\u1ee7a Th\u00f4ng t\u01b0 40<\/h3>\n<p style=\"text-align: justify;\">Theo \u0110i\u1ec1u 2 Th\u00f4ng t\u01b0 40\/2017\/TT-BTC, ch\u1ebf \u0111\u1ed9 c\u00f4ng t\u00e1c ph\u00ed \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">C\u01a1 quan nh\u00e0 n\u01b0\u1edbc.<\/li>\n<li aria-level=\"1\">\u0110\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp.<\/li>\n<li aria-level=\"1\">T\u1ed5 ch\u1ee9c ch\u00ednh tr\u1ecb, t\u1ed5 ch\u1ee9c ch\u00ednh tr\u1ecb &#8211; x\u00e3 h\u1ed9i.<\/li>\n<li aria-level=\"1\">C\u00e1c \u0111\u01a1n v\u1ecb kh\u00e1c s\u1eed d\u1ee5ng kinh ph\u00ed t\u1eeb ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Nh\u1eefng \u0111\u01a1n v\u1ecb n\u00e0y c\u00f3 tr\u00e1ch nhi\u1ec7m x\u00e2y d\u1ef1ng quy ch\u1ebf chi ti\u00eau n\u1ed9i b\u1ed9 tr\u00ean c\u01a1 s\u1edf quy \u0111\u1ecbnh c\u1ee7a Th\u00f4ng t\u01b0 40 v\u00e0 trong ph\u1ea1m vi d\u1ef1 to\u00e1n ng\u00e2n s\u00e1ch \u0111\u01b0\u1ee3c giao.<\/p>\n<p style=\"text-align: justify;\">\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p ngo\u00e0i khu v\u1ef1c nh\u00e0 n\u01b0\u1edbc, ph\u00e1p lu\u1eadt kh\u00f4ng b\u1eaft bu\u1ed9c ph\u1ea3i \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 40. Tuy nhi\u00ean, doanh nghi\u1ec7p n\u00ean ban h\u00e0nh quy ch\u1ebf c\u00f4ng t\u00e1c ph\u00ed ri\u00eang, quy \u0111\u1ecbnh r\u00f5 m\u1ee9c ph\u1ee5 c\u1ea5p l\u01b0u tr\u00fa, \u0111i\u1ec1u ki\u1ec7n h\u01b0\u1edfng, h\u1ed3 s\u01a1 thanh to\u00e1n \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh nh\u1ea5t qu\u00e1n trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n.<\/p>\n<h3 style=\"text-align: justify;\">3.2 M\u1ee9c ph\u1ee5 c\u1ea5p l\u01b0u tr\u00fa theo Th\u00f4ng t\u01b0 40<\/h3>\n<p style=\"text-align: justify;\">Theo kho\u1ea3n 2 \u0110i\u1ec1u 5 Th\u00f4ng t\u01b0 40\/2017\/TT-BTC, m\u1ee9c ph\u1ee5 c\u1ea5p l\u01b0u tr\u00fa m\u1edbi nh\u1ea5t \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi \u0111i c\u00f4ng t\u00e1c trong n\u01b0\u1edbc l\u00e0 200.000 \u0111\u1ed3ng\/ng\u01b0\u1eddi\/ng\u00e0y. \u0110\u00e2y l\u00e0 kho\u1ea3n h\u1ed7 tr\u1ee3 theo h\u00ecnh th\u1ee9c kho\u00e1n nh\u1eb1m b\u00f9 \u0111\u1eafp chi ph\u00ed sinh ho\u1ea1t ph\u00e1t sinh trong th\u1eddi gian c\u00f4ng t\u00e1c, kh\u00f4ng bao g\u1ed3m ti\u1ec1n thu\u00ea ph\u00f2ng ngh\u1ec9 ho\u1eb7c chi ph\u00ed \u0111i l\u1ea1i.<\/p>\n<p style=\"text-align: justify;\">\u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p \u0111i &#8211; v\u1ec1 trong ng\u00e0y, ng\u01b0\u1eddi \u0111\u1ee9ng \u0111\u1ea7u c\u01a1 quan ho\u1eb7c \u0111\u01a1n v\u1ecb s\u1ebd c\u0103n c\u1ee9 v\u00e0o s\u1ed1 gi\u1edd th\u1ef1c t\u1ebf \u0111i c\u00f4ng t\u00e1c, kho\u1ea3ng c\u00e1ch di chuy\u1ec3n v\u00e0 t\u00ednh ch\u1ea5t c\u00f4ng vi\u1ec7c \u0111\u1ec3 quy \u0111\u1ecbnh m\u1ee9c chi ph\u00f9 h\u1ee3p trong quy ch\u1ebf chi ti\u00eau n\u1ed9i b\u1ed9.<\/p>\n<p style=\"text-align: justify;\">Ri\u00eang c\u00e1c \u0111\u1ecba ph\u01b0\u01a1ng c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf &#8211; x\u00e3 h\u1ed9i \u0111\u1eb7c th\u00f9 ho\u1eb7c c\u01a1 quan \u0111\u01b0\u1ee3c ph\u00e9p \u00e1p d\u1ee5ng c\u01a1 ch\u1ebf t\u00e0i ch\u00ednh ri\u00eang c\u00f3 th\u1ec3 quy \u0111\u1ecbnh m\u1ee9c chi kh\u00e1c n\u1ebfu \u0111\u01b0\u1ee3c c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t, v\u1eabn b\u1ea3o \u0111\u1ea3m tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh.<\/p>\n<p style=\"text-align: justify;\">Do \u0111\u1eb7c th\u00f9 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a t\u1eebng \u0111\u01a1n v\u1ecb kh\u00f4ng gi\u1ed1ng nhau, doanh nghi\u1ec7p ngo\u00e0i nh\u00e0 n\u01b0\u1edbc ho\u00e0n to\u00e0n c\u00f3 th\u1ec3 x\u00e2y d\u1ef1ng m\u1ee9c ph\u1ee5 c\u1ea5p cao h\u01a1n ho\u1eb7c th\u1ea5p h\u01a1n m\u1ee9c quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 40, mi\u1ec5n l\u00e0 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh r\u00f5 trong quy ch\u1ebf t\u00e0i ch\u00ednh ho\u1eb7c quy ch\u1ebf c\u00f4ng t\u00e1c ph\u00ed.<\/p>\n<h3 style=\"text-align: justify;\">3.3 Khi n\u00e0o ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u01b0\u1ee3c thanh to\u00e1n ph\u1ee5 c\u1ea5p l\u01b0u tr\u00fa?<\/h3>\n<p style=\"text-align: justify;\">Kh\u00f4ng ph\u1ea3i m\u1ecdi chuy\u1ebfn \u0111i \u0111\u1ec1u \u0111\u01b0\u1ee3c h\u01b0\u1edfng ph\u1ee5 c\u1ea5p l\u01b0u tr\u00fa. Ng\u01b0\u1eddi lao \u0111\u1ed9ng ch\u1ec9 \u0111\u01b0\u1ee3c thanh to\u00e1n khi \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh ho\u1eb7c quy ch\u1ebf n\u1ed9i b\u1ed9 c\u1ee7a \u0111\u01a1n v\u1ecb.<\/p>\n<p style=\"text-align: justify;\">Tr\u01b0\u1edbc h\u1ebft, chuy\u1ebfn \u0111i ph\u1ea3i \u0111\u01b0\u1ee3c ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n c\u1eed \u0111i c\u00f4ng t\u00e1c ho\u1eb7c ph\u00ea duy\u1ec7t b\u1eb1ng v\u0103n b\u1ea3n. \u0110\u1ed3ng th\u1eddi, n\u1ed9i dung c\u00f4ng t\u00e1c ph\u1ea3i ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u01a1 quan ho\u1eb7c doanh nghi\u1ec7p v\u00e0 ph\u00e1t sinh th\u1eddi gian l\u00e0m vi\u1ec7c ngo\u00e0i n\u01a1i l\u00e0m vi\u1ec7c th\u01b0\u1eddng xuy\u00ean.<\/p>\n<p style=\"text-align: justify;\">Sau khi ho\u00e0n th\u00e0nh nhi\u1ec7m v\u1ee5, ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u1ea7n th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 th\u1ee7 t\u1ee5c thanh to\u00e1n theo quy \u0111\u1ecbnh. Vi\u1ec7c quy \u0111\u1ecbnh r\u00f5 \u0111i\u1ec1u ki\u1ec7n h\u01b0\u1edfng ngay t\u1eeb \u0111\u1ea7u s\u1ebd gi\u00fap HR v\u00e0 k\u1ebf to\u00e1n tr\u00e1nh c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u1ec1 ngh\u1ecb thanh to\u00e1n kh\u00f4ng \u0111\u00fang \u0111\u1ed1i t\u01b0\u1ee3ng ho\u1eb7c ph\u00e1t sinh tranh ch\u1ea5p v\u1ec1 quy\u1ec1n l\u1ee3i.<\/p>\n<h3 style=\"text-align: justify;\">3.4 H\u1ed3 s\u01a1 thanh to\u00e1n ph\u1ee5 c\u1ea5p l\u01b0u tr\u00fa<\/h3>\n<p style=\"text-align: justify;\">\u0110\u1ec3 vi\u1ec7c thanh to\u00e1n c\u00f4ng t\u00e1c ph\u00ed di\u1ec5n ra minh b\u1ea1ch thu\u1eadn l\u1ee3i khi ki\u1ec3m tra, doanh nghi\u1ec7p n\u00ean y\u00eau c\u1ea7u ng\u01b0\u1eddi lao \u0111\u1ed9ng chu\u1ea9n b\u1ecb \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 theo quy ch\u1ebf n\u1ed9i b\u1ed9.<\/p>\n<p style=\"text-align: justify;\">Th\u00f4ng th\u01b0\u1eddng, m\u1ed9t b\u1ed9 h\u1ed3 s\u01a1 s\u1ebd bao g\u1ed3m quy\u1ebft \u0111\u1ecbnh ho\u1eb7c v\u0103n b\u1ea3n c\u1eed \u0111i c\u00f4ng t\u00e1c, gi\u1ea5y \u0111i \u0111\u01b0\u1eddng ho\u1eb7c t\u00e0i li\u1ec7u x\u00e1c nh\u1eadn qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5, b\u1ea3ng k\u00ea ho\u1eb7c \u0111\u1ec1 ngh\u1ecb thanh to\u00e1n c\u00f4ng t\u00e1c ph\u00ed v\u00e0 c\u00e1c ch\u1ee9ng t\u1eeb li\u00ean quan \u0111\u1ed1i v\u1edbi nh\u1eefng kho\u1ea3n chi theo th\u1ef1c t\u1ebf nh\u01b0 v\u00e9 m\u00e1y bay, h\u00f3a \u0111\u01a1n kh\u00e1ch s\u1ea1n ho\u1eb7c h\u00f3a \u0111\u01a1n taxi n\u1ebfu c\u00f3.<\/p>\n<p style=\"text-align: justify;\">Vi\u1ec7c chu\u1ea9n h\u00f3a h\u1ed3 s\u01a1 kh\u00f4ng ch\u1ec9 gi\u00fap r\u00fat ng\u1eafn th\u1eddi gian x\u1eed l\u00fd c\u1ee7a b\u1ed9 ph\u1eadn HR v\u00e0 k\u1ebf to\u00e1n m\u00e0 c\u00f2n h\u1ea1n ch\u1ebf r\u1ee7i ro khi quy\u1ebft to\u00e1n thu\u1ebf ho\u1eb7c ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9.<\/p>\n<p style=\"text-align: justify;\">Ngu\u1ed3n tham kh\u1ea3o: <a href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=190008\" target=\"_blank\" rel=\"nofollow noopener\">Th\u00f4ng t\u01b0 40\/2017\/TT-BTC c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 ch\u1ebf \u0111\u1ed9 c\u00f4ng t\u00e1c ph\u00ed, ch\u1ebf \u0111\u1ed9 chi h\u1ed9i ngh\u1ecb<\/a><\/p>\n<h3 style=\"text-align: justify;\">3.5 Doanh nghi\u1ec7p t\u01b0 nh\u00e2n c\u00f3 b\u1eaft bu\u1ed9c \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 40 kh\u00f4ng?<\/h3>\n<p style=\"text-align: justify;\">C\u00e2u tr\u1ea3 l\u1eddi l\u00e0 kh\u00f4ng.<\/p>\n<p style=\"text-align: justify;\">Hi\u1ec7n nay, ph\u00e1p lu\u1eadt kh\u00f4ng b\u1eaft bu\u1ed9c doanh nghi\u1ec7p ngo\u00e0i nh\u00e0 n\u01b0\u1edbc ph\u1ea3i \u00e1p d\u1ee5ng m\u1ee9c ph\u1ee5 c\u1ea5p l\u01b0u tr\u00fa m\u1edbi nh\u1ea5t theo Th\u00f4ng t\u01b0 40. Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c quy\u1ec1n x\u00e2y d\u1ef1ng m\u1ee9c chi ph\u00f9 h\u1ee3p v\u1edbi quy m\u00f4, \u0111\u1eb7c \u0111i\u1ec3m ho\u1ea1t \u0111\u1ed9ng v\u00e0 kh\u1ea3 n\u0103ng t\u00e0i ch\u00ednh c\u1ee7a m\u00ecnh.<\/p>\n<p style=\"text-align: justify;\">Tuy nhi\u00ean, \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch v\u00e0 t\u1ea1o c\u01a1 s\u1edf khi h\u1ea1ch to\u00e1n chi ph\u00ed, doanh nghi\u1ec7p n\u00ean ban h\u00e0nh quy ch\u1ebf c\u00f4ng t\u00e1c ph\u00ed b\u1eb1ng v\u0103n b\u1ea3n, quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng, m\u1ee9c ph\u1ee5 c\u1ea5p l\u01b0u tr\u00fa, \u0111i\u1ec1u ki\u1ec7n h\u01b0\u1edfng, h\u1ed3 s\u01a1 thanh to\u00e1n, quy tr\u00ecnh ph\u00ea duy\u1ec7t.<\/p>\n<p style=\"text-align: justify;\">Vi\u1ec7c tham kh\u1ea3o m\u1ee9c chi c\u1ee7a Nh\u00e0 n\u01b0\u1edbc c\u0169ng l\u00e0 gi\u1ea3i ph\u00e1p \u0111\u01b0\u1ee3c nhi\u1ec1u doanh nghi\u1ec7p l\u1ef1a ch\u1ecdn v\u00ec v\u1eeba \u0111\u1ea3m b\u1ea3o t\u00ednh h\u1ee3p l\u00fd, v\u1eeba gi\u00fap HR d\u1ec5 d\u00e0ng x\u00e2y d\u1ef1ng ch\u00ednh s\u00e1ch th\u1ed1ng nh\u1ea5t, h\u1ea1n ch\u1ebf ph\u00e1t sinh tranh ch\u1ea5p v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng, gi\u1ea3m r\u1ee7i ro trong qu\u00e1 tr\u00ecnh thanh tra, ki\u1ec3m tra thu\u1ebf.<\/p>\n<h2 style=\"text-align: justify;\">4. C\u00e1ch t\u00ednh ph\u1ee5 c\u1ea5p l\u01b0u tr\u00fa<\/h2>\n<p style=\"text-align: justify;\">\u0110\u1ed1i v\u1edbi c\u01a1 quan nh\u00e0 n\u01b0\u1edbc, \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp, m\u1ee9c ph\u1ee5 c\u1ea5p l\u01b0u tr\u00fa m\u1edbi nh\u1ea5t \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo Th\u00f4ng t\u01b0 40\/2017\/TT-BTC. \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p t\u01b0 nh\u00e2n, m\u1ee9c chi s\u1ebd do doanh nghi\u1ec7p quy \u0111\u1ecbnh trong quy ch\u1ebf n\u1ed9i b\u1ed9.<\/p>\n<h3 style=\"text-align: justify;\">4.1 Nguy\u00ean t\u1eafc t\u00ednh ph\u1ee5 c\u1ea5p l\u01b0u tr\u00fa<\/h3>\n<p style=\"text-align: justify;\">Khi x\u00e2y d\u1ef1ng ch\u00ednh s\u00e1ch ph\u1ee5 c\u1ea5p l\u01b0u tr\u00fa khi \u0111i c\u00f4ng t\u00e1c, HR n\u00ean \u0111\u1ea3m b\u1ea3o m\u1ed9t s\u1ed1 nguy\u00ean t\u1eafc c\u01a1 b\u1ea3n.<\/p>\n<p style=\"text-align: justify;\">Tr\u01b0\u1edbc h\u1ebft, ng\u01b0\u1eddi lao \u0111\u1ed9ng ph\u1ea3i \u0111\u01b0\u1ee3c c\u1eed \u0111i c\u00f4ng t\u00e1c theo quy\u1ebft \u0111\u1ecbnh ho\u1eb7c k\u1ebf ho\u1ea1ch \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t. Th\u1eddi gian c\u00f4ng t\u00e1c c\u1ea7n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh r\u00f5 \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 t\u00ednh s\u1ed1 ng\u00e0y h\u01b0\u1edfng ph\u1ee5 c\u1ea5p.<\/p>\n<p style=\"text-align: justify;\">B\u00ean c\u1ea1nh \u0111\u00f3, doanh nghi\u1ec7p n\u00ean \u00e1p d\u1ee5ng th\u1ed1ng nh\u1ea5t m\u1ed9t m\u1ee9c ph\u1ee5 c\u1ea5p cho t\u1eebng nh\u00f3m ch\u1ee9c danh ho\u1eb7c t\u1eebng c\u1ea5p qu\u1ea3n l\u00fd nh\u1eb1m \u0111\u1ea3m b\u1ea3o t\u00ednh c\u00f4ng b\u1eb1ng. Trong tr\u01b0\u1eddng h\u1ee3p c\u00f3 s\u1ef1 kh\u00e1c bi\u1ec7t v\u1ec1 m\u1ee9c chi gi\u1eefa c\u00e1c v\u1ecb tr\u00ed, ti\u00eau ch\u00ed ph\u00e2n lo\u1ea1i c\u1ea7n \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh r\u00f5 trong quy ch\u1ebf c\u00f4ng t\u00e1c ph\u00ed.<\/p>\n<p style=\"text-align: justify;\">Ngo\u00e0i ra, doanh nghi\u1ec7p c\u0169ng c\u1ea7n quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng ho\u1eb7c ch\u1ec9 \u0111\u01b0\u1ee3c h\u01b0\u1edfng m\u1ed9t ph\u1ea7n ph\u1ee5 c\u1ea5p, ch\u1eb3ng h\u1ea1n nh\u01b0 \u0111i c\u00f4ng t\u00e1c trong th\u1eddi gian qu\u00e1 ng\u1eafn, \u0111\u01b0\u1ee3c \u0111\u01a1n v\u1ecb t\u1ed5 ch\u1ee9c chi tr\u1ea3 to\u00e0n b\u1ed9 chi ph\u00ed sinh ho\u1ea1t ho\u1eb7c c\u00f4ng t\u00e1c k\u1ebft h\u1ee3p ngh\u1ec9 ph\u00e9p c\u00e1 nh\u00e2n.<\/p>\n<h3 style=\"text-align: justify;\">4.2 C\u00f4ng th\u1ee9c t\u00ednh ph\u1ee5 c\u1ea5p l\u01b0u tr\u00fa<\/h3>\n<p style=\"text-align: justify;\">Trong th\u1ef1c t\u1ebf, ph\u1ea7n l\u1edbn doanh nghi\u1ec7p \u00e1p d\u1ee5ng h\u00ecnh th\u1ee9c kho\u00e1n theo ng\u00e0y c\u00f4ng t\u00e1c. Khi \u0111\u00f3, c\u00f4ng th\u1ee9c t\u00ednh kh\u00e1 \u0111\u01a1n gi\u1ea3n:<\/p>\n<p style=\"text-align: justify;\">Ph\u1ee5 c\u1ea5p l\u01b0u tr\u00fa = M\u1ee9c ph\u1ee5 c\u1ea5p\/ng\u00e0y \u00d7 S\u1ed1 ng\u00e0y \u0111\u01b0\u1ee3c h\u01b0\u1edfng<\/p>\n<p style=\"text-align: justify;\">V\u00ed d\u1ee5, doanh nghi\u1ec7p quy \u0111\u1ecbnh m\u1ee9c ph\u1ee5 c\u1ea5p l\u01b0u tr\u00fa l\u00e0 250.000 \u0111\u1ed3ng\/ng\u01b0\u1eddi\/ng\u00e0y. N\u1ebfu nh\u00e2n vi\u00ean \u0111i c\u00f4ng t\u00e1c \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n trong 4 ng\u00e0y th\u00ec s\u1ed1 ti\u1ec1n \u0111\u01b0\u1ee3c h\u01b0\u1edfng l\u00e0:<\/p>\n<p style=\"text-align: justify;\">250.000 \u00d7 4 = 1.000.000 \u0111\u1ed3ng<\/p>\n<p style=\"text-align: justify;\">\u0110\u1ed1i v\u1edbi nh\u1eefng doanh nghi\u1ec7p \u00e1p d\u1ee5ng nhi\u1ec1u m\u1ee9c ph\u1ee5 c\u1ea5p theo t\u1eebng ch\u1ee9c danh ho\u1eb7c khu v\u1ef1c c\u00f4ng t\u00e1c, c\u00f4ng th\u1ee9c v\u1eabn gi\u1eef nguy\u00ean nh\u01b0ng m\u1ee9c kho\u00e1n s\u1ebd \u0111\u01b0\u1ee3c thay \u0111\u1ed5i theo quy ch\u1ebf n\u1ed9i b\u1ed9.<\/p>\n<h2 style=\"text-align: justify;\">5. Tham kh\u1ea3o c\u00e1ch t\u00ednh c\u00e1c tr\u01b0\u1eddng h\u1ee3p th\u01b0\u1eddng g\u1eb7p<\/h2>\n<h3 style=\"text-align: justify;\">V\u00ed d\u1ee5 1: \u0110i c\u00f4ng t\u00e1c 2 ng\u00e0y<\/h3>\n<p style=\"text-align: justify;\">Ch\u1ecb Lan \u0111\u01b0\u1ee3c c\u1eed \u0111i c\u00f4ng t\u00e1c t\u1ea1i B\u00ecnh D\u01b0\u01a1ng trong 2 ng\u00e0y \u0111\u1ec3 tri\u1ec3n khai d\u1ef1 \u00e1n cho kh\u00e1ch h\u00e0ng.<\/p>\n<p style=\"text-align: justify;\">Theo quy ch\u1ebf c\u00f4ng t\u00e1c ph\u00ed c\u1ee7a doanh nghi\u1ec7p, m\u1ee9c ph\u1ee5 c\u1ea5p l\u01b0u tr\u00fa l\u00e0 300.000 \u0111\u1ed3ng\/ng\u01b0\u1eddi\/ng\u00e0y.<\/p>\n<p style=\"text-align: justify;\">Khi \u0111\u00f3:<\/p>\n<p style=\"text-align: justify;\">300.000 \u00d7 2 = 600.000 \u0111\u1ed3ng<\/p>\n<p style=\"text-align: justify;\">Ngo\u00e0i kho\u1ea3n ph\u1ee5 c\u1ea5p n\u00e0y, doanh nghi\u1ec7p v\u1eabn thanh to\u00e1n ri\u00eang ti\u1ec1n kh\u00e1ch s\u1ea1n v\u00e0 v\u00e9 xe theo h\u00f3a \u0111\u01a1n th\u1ef1c t\u1ebf n\u1ebfu quy ch\u1ebf c\u00f3 quy \u0111\u1ecbnh.<\/p>\n<h3 style=\"text-align: justify;\">V\u00ed d\u1ee5 2: \u0110i c\u00f4ng t\u00e1c 5 ng\u00e0y<\/h3>\n<p style=\"text-align: justify;\">Anh Nam tham gia kh\u1ea3o s\u00e1t th\u1ecb tr\u01b0\u1eddng t\u1ea1i mi\u1ec1n Trung trong th\u1eddi gian 5 ng\u00e0y.<\/p>\n<p style=\"text-align: justify;\">Doanh nghi\u1ec7p \u00e1p d\u1ee5ng m\u1ee9c ph\u1ee5 c\u1ea5p l\u01b0u tr\u00fa l\u00e0 250.000 \u0111\u1ed3ng\/ng\u01b0\u1eddi\/ng\u00e0y.<\/p>\n<p style=\"text-align: justify;\">Kho\u1ea3n ph\u1ee5 c\u1ea5p \u0111\u01b0\u1ee3c thanh to\u00e1n l\u00e0:<\/p>\n<p style=\"text-align: justify;\">250.000 \u00d7 5 = 1.250.000 \u0111\u1ed3ng<\/p>\n<p style=\"text-align: justify;\">Trong tr\u01b0\u1eddng h\u1ee3p chuy\u1ebfn c\u00f4ng t\u00e1c k\u00e9o d\u00e0i h\u01a1n k\u1ebf ho\u1ea1ch ban \u0111\u1ea7u do y\u00eau c\u1ea7u c\u00f4ng vi\u1ec7c v\u00e0 \u0111\u01b0\u1ee3c c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n ch\u1ea5p thu\u1eadn, doanh nghi\u1ec7p c\u00f3 th\u1ec3 thanh to\u00e1n b\u1ed5 sung s\u1ed1 ng\u00e0y ph\u00e1t sinh theo quy \u0111\u1ecbnh n\u1ed9i b\u1ed9.<\/p>\n<h3 style=\"text-align: justify;\">V\u00ed d\u1ee5 3: \u0110i c\u00f4ng t\u00e1c trong ng\u00e0y<\/h3>\n<p style=\"text-align: justify;\">Kh\u00f4ng ph\u1ea3i m\u1ecdi chuy\u1ebfn c\u00f4ng t\u00e1c \u0111\u1ec1u k\u00e9o d\u00e0i qua \u0111\u00eam. Tr\u00ean th\u1ef1c t\u1ebf, nhi\u1ec1u nh\u00e2n vi\u00ean ch\u1ec9 \u0111i l\u00e0m vi\u1ec7c t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng kh\u00e1c v\u00e0 quay v\u1ec1 trong ng\u00e0y.<\/p>\n<p style=\"text-align: justify;\">V\u00ed d\u1ee5, anh H\u00f9ng \u0111i c\u00f4ng t\u00e1c t\u1eeb TP. H\u1ed3 Ch\u00ed Minh \u0111\u1ebfn \u0110\u1ed3ng Nai t\u1eeb 7 gi\u1edd s\u00e1ng v\u00e0 tr\u1edf v\u1ec1 l\u00fac 18 gi\u1edd c\u00f9ng ng\u00e0y.<\/p>\n<p style=\"text-align: justify;\">Theo Th\u00f4ng t\u01b0 40\/2017\/TT-BTC, \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p \u0111i v\u1ec1 trong ng\u00e0y, ng\u01b0\u1eddi \u0111\u1ee9ng \u0111\u1ea7u \u0111\u01a1n v\u1ecb s\u1ebd c\u0103n c\u1ee9 v\u00e0o th\u1eddi gian th\u1ef1c t\u1ebf, qu\u00e3ng \u0111\u01b0\u1eddng di chuy\u1ec3n, t\u00ednh ch\u1ea5t c\u00f4ng vi\u1ec7c \u0111\u1ec3 quy\u1ebft \u0111\u1ecbnh m\u1ee9c h\u1ed7 tr\u1ee3 ph\u00f9 h\u1ee3p theo quy ch\u1ebf chi ti\u00eau n\u1ed9i b\u1ed9. V\u00ec v\u1eady, doanh nghi\u1ec7p n\u00ean quy \u0111\u1ecbnh r\u00f5 ti\u00eau ch\u00ed h\u01b0\u1edfng ph\u1ee5 c\u1ea5p \u0111\u1ed1i v\u1edbi c\u00e1c chuy\u1ebfn c\u00f4ng t\u00e1c trong ng\u00e0y \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh th\u1ed1ng nh\u1ea5t khi \u00e1p d\u1ee5ng.<\/p>\n<h3 style=\"text-align: justify;\">Tr\u01b0\u1eddng h\u1ee3p \u0111i nhi\u1ec1u t\u1ec9nh<\/h3>\n<p style=\"text-align: justify;\">\u0110\u1ed1i v\u1edbi c\u00e1c chuy\u1ebfn c\u00f4ng t\u00e1c li\u00ean t\u1ee5c qua nhi\u1ec1u \u0111\u1ecba ph\u01b0\u01a1ng, doanh nghi\u1ec7p th\u01b0\u1eddng t\u00ednh ph\u1ee5 c\u1ea5p theo t\u1ed5ng s\u1ed1 ng\u00e0y c\u00f4ng t\u00e1c th\u1ef1c t\u1ebf thay v\u00ec t\u00ednh ri\u00eang t\u1eebng t\u1ec9nh.<\/p>\n<p style=\"text-align: justify;\">V\u00ed d\u1ee5, nh\u00e2n vi\u00ean l\u00e0m vi\u1ec7c t\u1ea1i H\u00e0 N\u1ed9i trong 2 ng\u00e0y, sau \u0111\u00f3 ti\u1ebfp t\u1ee5c di chuy\u1ec3n \u0111\u1ebfn H\u1ea3i Ph\u00f2ng th\u00eam 3 ng\u00e0y.<\/p>\n<p style=\"text-align: justify;\">N\u1ebfu quy ch\u1ebf quy \u0111\u1ecbnh m\u1ee9c ph\u1ee5 c\u1ea5p l\u00e0 300.000 \u0111\u1ed3ng\/ng\u00e0y th\u00ec t\u1ed5ng ph\u1ee5 c\u1ea5p s\u1ebd l\u00e0:<\/p>\n<p style=\"text-align: justify;\">300.000 \u00d7 5 = 1.500.000 \u0111\u1ed3ng<\/p>\n<p style=\"text-align: justify;\">Trong tr\u01b0\u1eddng h\u1ee3p m\u1ed7i \u0111\u1ecba ph\u01b0\u01a1ng c\u00f3 m\u1ee9c kho\u00e1n kh\u00e1c nhau theo ch\u00ednh s\u00e1ch n\u1ed9i b\u1ed9, doanh nghi\u1ec7p n\u00ean quy \u0111\u1ecbnh r\u00f5 c\u00e1ch x\u00e1c \u0111\u1ecbnh m\u1ee9c h\u01b0\u1edfng t\u01b0\u01a1ng \u1ee9ng \u0111\u1ec3 tr\u00e1nh ph\u00e1t sinh khi\u1ebfu n\u1ea1i.<\/p>\n<h3 style=\"text-align: justify;\">Tr\u01b0\u1eddng h\u1ee3p \u0111i c\u00f4ng t\u00e1c n\u01b0\u1edbc ngo\u00e0i<\/h3>\n<p style=\"text-align: justify;\">\u0110\u1ed1i v\u1edbi c\u00e1c chuy\u1ebfn c\u00f4ng t\u00e1c n\u01b0\u1edbc ngo\u00e0i, ch\u1ebf \u0111\u1ed9 ph\u1ee5 c\u1ea5p l\u01b0u tr\u00fa kh\u00f4ng \u00e1p d\u1ee5ng theo Th\u00f4ng t\u01b0 40 v\u1ec1 c\u00f4ng t\u00e1c ph\u00ed trong n\u01b0\u1edbc.<\/p>\n<p style=\"text-align: justify;\">Th\u00f4ng th\u01b0\u1eddng, m\u1ee9c h\u1ed7 tr\u1ee3 s\u1ebd c\u0103n c\u1ee9 v\u00e0o quy \u0111\u1ecbnh ri\u00eang c\u1ee7a Nh\u00e0 n\u01b0\u1edbc \u0111\u1ed1i v\u1edbi c\u01a1 quan s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch ho\u1eb7c theo quy ch\u1ebf t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi khu v\u1ef1c ngo\u00e0i nh\u00e0 n\u01b0\u1edbc. M\u1ee9c ph\u1ee5 c\u1ea5p th\u01b0\u1eddng \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng d\u1ef1a tr\u00ean qu\u1ed1c gia \u0111\u1ebfn c\u00f4ng t\u00e1c, th\u1eddi gian l\u01b0u tr\u00fa, t\u1ef7 gi\u00e1 ngo\u1ea1i t\u1ec7 v\u00e0 chi ph\u00ed sinh ho\u1ea1t t\u1ea1i t\u1eebng \u0111\u1ecba \u0111i\u1ec3m.<\/p>\n<p style=\"text-align: justify;\">\u0110\u1ec3 \u0111\u1ea3m b\u1ea3o ki\u1ec3m so\u00e1t chi ph\u00ed hi\u1ec7u qu\u1ea3, doanh nghi\u1ec7p n\u00ean quy \u0111\u1ecbnh r\u00f5 m\u1ee9c ph\u1ee5 c\u1ea5p theo t\u1eebng khu v\u1ef1c ho\u1eb7c nh\u00f3m qu\u1ed1c gia, \u0111\u1ed3ng th\u1eddi c\u1eadp nh\u1eadt \u0111\u1ecbnh k\u1ef3 \u0111\u1ec3 ph\u00f9 h\u1ee3p v\u1edbi bi\u1ebfn \u0111\u1ed9ng chi ph\u00ed th\u1ef1c t\u1ebf.<\/p>\n<h2 style=\"text-align: justify;\">6. Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c t\u1ef1 quy \u0111\u1ecbnh m\u1ee9c ph\u1ee5 c\u1ea5p l\u01b0u tr\u00fa kh\u00f4ng?<\/h2>\n<p style=\"text-align: justify;\">C\u00e2u tr\u1ea3 l\u1eddi l\u00e0 c\u00f3.<\/p>\n<p style=\"text-align: justify;\">\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p ngo\u00e0i khu v\u1ef1c nh\u00e0 n\u01b0\u1edbc, ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh kh\u00f4ng quy \u0111\u1ecbnh m\u1ed9t m\u1ee9c ph\u1ee5 c\u1ea5p l\u01b0u tr\u00fa c\u1ed1 \u0111\u1ecbnh b\u1eaft bu\u1ed9c \u00e1p d\u1ee5ng cho m\u1ecdi doanh nghi\u1ec7p. \u0110i\u1ec1u n\u00e0y cho ph\u00e9p doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng x\u00e2y d\u1ef1ng ch\u00ednh s\u00e1ch c\u00f4ng t\u00e1c ph\u00ed ph\u00f9 h\u1ee3p v\u1edbi quy m\u00f4, \u0111\u1eb7c \u0111i\u1ec3m ho\u1ea1t \u0111\u1ed9ng v\u00e0 kh\u1ea3 n\u0103ng t\u00e0i ch\u00ednh c\u1ee7a m\u00ecnh.<\/p>\n<p style=\"text-align: justify;\">Tuy nhi\u00ean, s\u1ef1 linh ho\u1ea1t n\u00e0y c\u0169ng \u0111\u1eb7t ra y\u00eau c\u1ea7u HR ph\u1ea3i x\u00e2y d\u1ef1ng quy ch\u1ebf r\u00f5 r\u00e0ng, minh b\u1ea1ch, th\u1ed1ng nh\u1ea5t \u0111\u1ec3 tr\u00e1nh ph\u00e1t sinh tranh ch\u1ea5p ho\u1eb7c r\u1ee7i ro khi thanh tra thu\u1ebf.<\/p>\n<h3 style=\"text-align: justify;\">6.1 B\u1ed9 lu\u1eadt Lao \u0111\u1ed9ng quy \u0111\u1ecbnh th\u1ebf n\u00e0o?<\/h3>\n<p style=\"text-align: justify;\">B\u1ed9 lu\u1eadt Lao \u0111\u1ed9ng 2019 kh\u00f4ng quy \u0111\u1ecbnh m\u1ee9c ph\u1ee5 c\u1ea5p l\u01b0u tr\u00fa c\u1ee5 th\u1ec3 m\u00e0 trao quy\u1ec1n cho ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng v\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng th\u1ecfa thu\u1eadn v\u1ec1 c\u00e1c ch\u1ebf \u0111\u1ed9, ch\u00ednh s\u00e1ch li\u00ean quan trong h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng, th\u1ecfa \u01b0\u1edbc lao \u0111\u1ed9ng t\u1eadp th\u1ec3 ho\u1eb7c quy ch\u1ebf n\u1ed9i b\u1ed9.<\/p>\n<p style=\"text-align: justify;\">\u0110i\u1ec1u n\u00e0y c\u00f3 ngh\u0129a doanh nghi\u1ec7p ho\u00e0n to\u00e0n c\u00f3 th\u1ec3 quy \u0111\u1ecbnh m\u1ee9c ph\u1ee5 c\u1ea5p ph\u00f9 h\u1ee3p v\u1edbi \u0111\u1eb7c th\u00f9 ho\u1ea1t \u0111\u1ed9ng. Ch\u1eb3ng h\u1ea1n, doanh nghi\u1ec7p x\u00e2y d\u1ef1ng, logistics ho\u1eb7c d\u1ecbch v\u1ee5 k\u1ef9 thu\u1eadt th\u01b0\u1eddng c\u00f3 t\u1ea7n su\u1ea5t c\u00f4ng t\u00e1c cao n\u00ean m\u1ee9c h\u1ed7 tr\u1ee3 c\u00f3 th\u1ec3 kh\u00e1c v\u1edbi doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng ch\u1ee7 y\u1ebfu t\u1ea1i v\u0103n ph\u00f2ng.<\/p>\n<p style=\"text-align: justify;\">\u0110i\u1ec1u quan tr\u1ecdng l\u00e0 ch\u00ednh s\u00e1ch c\u1ea7n \u0111\u01b0\u1ee3c ban h\u00e0nh b\u1eb1ng v\u0103n b\u1ea3n, ph\u1ed5 bi\u1ebfn \u0111\u1ebfn ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u00e0 \u00e1p d\u1ee5ng th\u1ed1ng nh\u1ea5t trong to\u00e0n doanh nghi\u1ec7p.<\/p>\n<h3 style=\"text-align: justify;\">6.2 \u0110i\u1ec1u ki\u1ec7n \u0111\u1ec3 kho\u1ea3n ph\u1ee5 c\u1ea5p \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed h\u1ee3p l\u00fd<\/h3>\n<p style=\"text-align: justify;\">Theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, kho\u1ea3n chi c\u00f4ng t\u00e1c ph\u00ed, bao g\u1ed3m ph\u1ee5 c\u1ea5p l\u01b0u tr\u00fa khi \u0111i c\u00f4ng t\u00e1c, 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 n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh.<\/p>\n<p style=\"text-align: justify;\">Doanh nghi\u1ec7p c\u1ea7n c\u00f3 quy ch\u1ebf t\u00e0i ch\u00ednh ho\u1eb7c quy ch\u1ebf c\u00f4ng t\u00e1c ph\u00ed quy \u0111\u1ecbnh r\u00f5 m\u1ee9c chi, \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng, \u0111i\u1ec1u ki\u1ec7n h\u01b0\u1edfng. \u0110\u1ed3ng th\u1eddi, kho\u1ea3n chi ph\u1ea3i ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a doanh nghi\u1ec7p v\u00e0 c\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 ch\u1ee9ng minh nh\u01b0 quy\u1ebft \u0111\u1ecbnh c\u1eed \u0111i c\u00f4ng t\u00e1c, b\u1ea3ng thanh to\u00e1n c\u00f4ng t\u00e1c ph\u00ed ho\u1eb7c c\u00e1c ch\u1ee9ng t\u1eeb li\u00ean quan theo t\u1eebng kho\u1ea3n chi.<\/p>\n<p style=\"text-align: justify;\">Vi\u1ec7c chu\u1ea9n h\u00f3a quy tr\u00ecnh, l\u01b0u tr\u1eef h\u1ed3 s\u01a1 \u0111\u1ea7y \u0111\u1ee7 s\u1ebd gi\u00fap doanh nghi\u1ec7p gi\u1ea3m \u0111\u00e1ng k\u1ec3 r\u1ee7i ro khi c\u01a1 quan thu\u1ebf ho\u1eb7c ki\u1ec3m to\u00e1n ti\u1ebfn h\u00e0nh ki\u1ec3m tra.<\/p>\n<p style=\"text-align: justify;\">Ngu\u1ed3n tham kh\u1ea3o:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><a href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=214607&amp;classid=1&amp;typegroupid=3\" target=\"_blank\" rel=\"nofollow noopener\">Lu\u1eadt s\u1ed1 67\/2025\/QH15 c\u1ee7a Qu\u1ed1c h\u1ed9i<\/a><\/li>\n<li aria-level=\"1\"><a href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=217191\" target=\"_blank\" rel=\"nofollow noopener\">Th\u00f4ng t\u01b0 20\/2026\/TT-BTC<\/a><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\">6.3 X\u00e2y d\u1ef1ng quy ch\u1ebf c\u00f4ng t\u00e1c ph\u00ed nh\u01b0 th\u1ebf n\u00e0o?<\/h3>\n<p style=\"text-align: justify;\">M\u1ed9t quy ch\u1ebf c\u00f4ng t\u00e1c ph\u00ed hi\u1ec7u qu\u1ea3 kh\u00f4ng ch\u1ec9 quy \u0111\u1ecbnh m\u1ee9c ph\u1ee5 c\u1ea5p m\u00e0 c\u00f2n gi\u00fap doanh nghi\u1ec7p qu\u1ea3n l\u00fd ng\u00e2n s\u00e1ch minh b\u1ea1ch th\u1ed1ng nh\u1ea5t trong to\u00e0n h\u1ec7 th\u1ed1ng.<\/p>\n<p style=\"text-align: justify;\">Trong quy ch\u1ebf, HR n\u00ean x\u00e1c \u0111\u1ecbnh r\u00f5 \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng, m\u1ee9c ph\u1ee5 c\u1ea5p theo t\u1eebng ch\u1ee9c danh ho\u1eb7c khu v\u1ef1c c\u00f4ng t\u00e1c, nguy\u00ean t\u1eafc t\u00ednh s\u1ed1 ng\u00e0y \u0111\u01b0\u1ee3c h\u01b0\u1edfng, c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n thanh to\u00e1n. \u0110\u1ed3ng th\u1eddi, c\u1ea7n quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 h\u1ed3 s\u01a1 thanh to\u00e1n, th\u1eddi h\u1ea1n n\u1ed9p ch\u1ee9ng t\u1eeb, quy tr\u00ecnh ph\u00ea duy\u1ec7t \u0111\u1ec3 tr\u00e1nh ph\u00e1t sinh v\u01b0\u1edbng m\u1eafc gi\u1eefa ng\u01b0\u1eddi lao \u0111\u1ed9ng, b\u1ed9 ph\u1eadn nh\u00e2n s\u1ef1 v\u00e0 k\u1ebf to\u00e1n.<\/p>\n<p style=\"text-align: justify;\">\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 quy m\u00f4 l\u1edbn ho\u1eb7c c\u00f3 nhi\u1ec1u chi nh\u00e1nh, vi\u1ec7c s\u1ed1 h\u00f3a to\u00e0n b\u1ed9 quy tr\u00ecnh ph\u00ea duy\u1ec7t c\u00f4ng t\u00e1c ph\u00ed s\u1ebd gi\u00fap gi\u1ea3m \u0111\u00e1ng k\u1ec3 th\u1eddi gian x\u1eed l\u00fd, h\u1ea1n ch\u1ebf nh\u1eadp li\u1ec7u th\u1ee7 c\u00f4ng t\u0103ng t\u00ednh minh b\u1ea1ch trong qu\u1ea3n l\u00fd chi ph\u00ed. \u0110\u00e2y c\u0169ng l\u00e0 xu h\u01b0\u1edbng \u0111\u01b0\u1ee3c nhi\u1ec1u doanh nghi\u1ec7p l\u1ef1a ch\u1ecdn khi chuy\u1ec3n \u0111\u1ed5i s\u1ed1 ho\u1ea1t \u0111\u1ed9ng qu\u1ea3n tr\u1ecb nh\u00e2n s\u1ef1 v\u00e0 t\u00e0i ch\u00ednh.<\/p>\n<h2 style=\"text-align: justify;\">7. Nh\u1eefng l\u01b0u \u00fd gi\u00fap doanh nghi\u1ec7p qu\u1ea3n l\u00fd ph\u1ee5 c\u1ea5p l\u01b0u tr\u00fa hi\u1ec7u qu\u1ea3<\/h2>\n<p style=\"text-align: justify;\">Vi\u1ec7c x\u00e2y d\u1ef1ng ch\u00ednh s\u00e1ch ph\u1ee5 c\u1ea5p l\u01b0u tr\u00fa khi \u0111i c\u00f4ng t\u00e1c kh\u00f4ng ch\u1ec9 nh\u1eb1m \u0111\u1ea3m b\u1ea3o quy\u1ec1n l\u1ee3i cho ng\u01b0\u1eddi lao \u0111\u1ed9ng m\u00e0 c\u00f2n gi\u00fap doanh nghi\u1ec7p ki\u1ec3m so\u00e1t ng\u00e2n s\u00e1ch, h\u1ea1n ch\u1ebf r\u1ee7i ro v\u1ec1 thu\u1ebf v\u00e0 n\u00e2ng cao hi\u1ec7u qu\u1ea3 qu\u1ea3n tr\u1ecb. Tr\u00ean th\u1ef1c t\u1ebf, nhi\u1ec1u doanh nghi\u1ec7p v\u1eabn qu\u1ea3n l\u00fd c\u00f4ng t\u00e1c ph\u00ed b\u1eb1ng b\u1ea3ng t\u00ednh Excel ho\u1eb7c x\u1eed l\u00fd th\u1ee7 c\u00f4ng, d\u1eabn \u0111\u1ebfn t\u00ecnh tr\u1ea1ng thi\u1ebfu ch\u1ee9ng t\u1eeb, t\u00ednh sai s\u1ed1 ng\u00e0y c\u00f4ng t\u00e1c ho\u1eb7c chi tr\u1ea3 kh\u00f4ng th\u1ed1ng nh\u1ea5t gi\u1eefa c\u00e1c b\u1ed9 ph\u1eadn.<\/p>\n<h3 style=\"text-align: justify;\">7.1 Ban h\u00e0nh quy ch\u1ebf c\u00f4ng t\u00e1c ph\u00ed r\u00f5 r\u00e0ng<\/h3>\n<p style=\"text-align: justify;\">M\u1ed9t quy ch\u1ebf c\u00f4ng t\u00e1c ph\u00ed \u0111\u1ea7y \u0111\u1ee7 l\u00e0 n\u1ec1n t\u1ea3ng gi\u00fap doanh nghi\u1ec7p qu\u1ea3n l\u00fd ph\u1ee5 c\u1ea5p l\u01b0u tr\u00fa m\u1edbi nh\u1ea5t m\u1ed9t c\u00e1ch th\u1ed1ng nh\u1ea5t. Quy ch\u1ebf n\u00ean quy \u0111\u1ecbnh r\u00f5 \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng, m\u1ee9c ph\u1ee5 c\u1ea5p theo t\u1eebng ch\u1ee9c danh ho\u1eb7c khu v\u1ef1c c\u00f4ng t\u00e1c, \u0111i\u1ec1u ki\u1ec7n thanh to\u00e1n, h\u1ed3 s\u01a1 c\u1ea7n chu\u1ea9n b\u1ecb v\u00e0 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t.<\/p>\n<p style=\"text-align: justify;\">Khi c\u00e1c quy \u0111\u1ecbnh \u0111\u01b0\u1ee3c chu\u1ea9n h\u00f3a ngay t\u1eeb \u0111\u1ea7u, HR s\u1ebd gi\u1ea3m \u0111\u00e1ng k\u1ec3 th\u1eddi gian gi\u1ea3i th\u00edch ch\u00ednh s\u00e1ch cho nh\u00e2n vi\u00ean, \u0111\u1ed3ng th\u1eddi h\u1ea1n ch\u1ebf nh\u1eefng tr\u01b0\u1eddng h\u1ee3p khi\u1ebfu n\u1ea1i do hi\u1ec3u kh\u00e1c nhau v\u1ec1 quy\u1ec1n l\u1ee3i. \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 nhi\u1ec1u chi nh\u00e1nh ho\u1eb7c th\u01b0\u1eddng xuy\u00ean c\u1eed nh\u00e2n s\u1ef1 \u0111i c\u00f4ng t\u00e1c, \u0111\u00e2y c\u0169ng l\u00e0 c\u01a1 s\u1edf \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o m\u1ecdi ph\u00f2ng ban \u00e1p d\u1ee5ng c\u00f9ng m\u1ed9t nguy\u00ean t\u1eafc chi tr\u1ea3.<\/p>\n<h3 style=\"text-align: justify;\">7.2 Chu\u1ea9n h\u00f3a quy tr\u00ecnh ph\u00ea duy\u1ec7t<\/h3>\n<p style=\"text-align: justify;\">M\u1ed9t trong nh\u1eefng nguy\u00ean nh\u00e2n khi\u1ebfn vi\u1ec7c thanh to\u00e1n c\u00f4ng t\u00e1c ph\u00ed k\u00e9o d\u00e0i l\u00e0 quy tr\u00ecnh ph\u00ea duy\u1ec7t ch\u01b0a th\u1ed1ng nh\u1ea5t. H\u1ed3 s\u01a1 th\u01b0\u1eddng ph\u1ea3i lu\u00e2n chuy\u1ec3n qua nhi\u1ec1u b\u1ed9 ph\u1eadn, d\u1ec5 th\u1ea5t l\u1ea1c ho\u1eb7c thi\u1ebfu th\u00f4ng tin, khi\u1ebfn HR v\u00e0 k\u1ebf to\u00e1n ph\u1ea3i b\u1ed5 sung nhi\u1ec1u l\u1ea7n.<\/p>\n<p style=\"text-align: justify;\">Doanh nghi\u1ec7p n\u00ean x\u00e2y d\u1ef1ng quy tr\u00ecnh xuy\u00ean su\u1ed1t t\u1eeb kh\u00e2u \u0111\u1ec1 xu\u1ea5t c\u00f4ng t\u00e1c, ph\u00ea duy\u1ec7t, th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 \u0111\u1ebfn thanh to\u00e1n sau c\u00f4ng t\u00e1c. Khi tr\u00e1ch nhi\u1ec7m c\u1ee7a t\u1eebng c\u00e1 nh\u00e2n v\u00e0 b\u1ed9 ph\u1eadn \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh r\u00f5, th\u1eddi gian x\u1eed l\u00fd h\u1ed3 s\u01a1 s\u1ebd \u0111\u01b0\u1ee3c r\u00fat ng\u1eafn, \u0111\u1ed3ng th\u1eddi h\u1ea1n ch\u1ebf t\u00ecnh tr\u1ea1ng thanh to\u00e1n tr\u00f9ng ho\u1eb7c v\u01b0\u1ee3t \u0111\u1ecbnh m\u1ee9c.<\/p>\n<h3 style=\"text-align: justify;\">7.3 L\u01b0u tr\u1eef ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed<\/h3>\n<p style=\"text-align: justify;\">Vi\u1ec7c l\u01b0u tr\u1eef ch\u1ee9ng t\u1eeb d\u01b0\u1edbi d\u1ea1ng \u0111i\u1ec7n t\u1eed \u0111ang tr\u1edf th\u00e0nh xu h\u01b0\u1edbng trong qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p nh\u1edd kh\u1ea3 n\u0103ng tra c\u1ee9u nhanh, gi\u1ea3m chi ph\u00ed l\u01b0u tr\u1eef h\u1ed3 s\u01a1 gi\u1ea5y. \u0110\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p l\u01b0u tr\u00fa khi \u0111i c\u00f4ng t\u00e1c, doanh nghi\u1ec7p c\u00f3 th\u1ec3 s\u1ed1 h\u00f3a quy\u1ebft \u0111\u1ecbnh c\u1eed \u0111i c\u00f4ng t\u00e1c, gi\u1ea5y \u0111i \u0111\u01b0\u1eddng, b\u1ea3ng thanh to\u00e1n c\u00f4ng t\u00e1c ph\u00ed v\u00e0 c\u00e1c ch\u1ee9ng t\u1eeb li\u00ean quan \u0111\u1ec3 qu\u1ea3n l\u00fd t\u1eadp trung.<\/p>\n<p style=\"text-align: justify;\">H\u00ecnh th\u1ee9c n\u00e0y kh\u00f4ng ch\u1ec9 gi\u00fap HR d\u1ec5 d\u00e0ng ki\u1ec3m tra l\u1ecbch s\u1eed thanh to\u00e1n m\u00e0 c\u00f2n h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u ki\u1ec3m to\u00e1n ho\u1eb7c thanh tra thu\u1ebf khi c\u1ea7n \u0111\u1ed1i chi\u1ebfu h\u1ed3 s\u01a1.<\/p>\n<h3 style=\"text-align: justify;\">7.4 T\u1ef1 \u0111\u1ed9ng t\u00ednh ph\u1ee5 c\u1ea5p theo t\u1eebng chuy\u1ebfn c\u00f4ng t\u00e1c<\/h3>\n<p style=\"text-align: justify;\">Khi s\u1ed1 l\u01b0\u1ee3ng chuy\u1ebfn c\u00f4ng t\u00e1c t\u0103ng l\u00ean, vi\u1ec7c t\u00ednh ph\u1ee5 c\u1ea5p th\u1ee7 c\u00f4ng d\u1ec5 ph\u00e1t sinh sai s\u00f3t v\u1ec1 s\u1ed1 ng\u00e0y h\u01b0\u1edfng, m\u1ee9c ph\u1ee5 c\u1ea5p ho\u1eb7c \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng. \u0110\u1eb7c bi\u1ec7t, \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 nhi\u1ec1u ch\u00ednh s\u00e1ch c\u00f4ng t\u00e1c ph\u00ed theo t\u1eebng c\u1ea5p b\u1eadc ho\u1eb7c \u0111\u1ecba b\u00e0n l\u00e0m vi\u1ec7c, vi\u1ec7c qu\u1ea3n l\u00fd b\u1eb1ng Excel s\u1ebd m\u1ea5t nhi\u1ec1u th\u1eddi gian v\u00e0 kh\u00f3 ki\u1ec3m so\u00e1t.<\/p>\n<p style=\"text-align: justify;\">\u1ee8ng d\u1ee5ng ph\u1ea7n m\u1ec1m qu\u1ea3n l\u00fd nh\u00e2n s\u1ef1 gi\u00fap t\u1ef1 \u0111\u1ed9ng x\u00e1c \u0111\u1ecbnh s\u1ed1 ng\u00e0y c\u00f4ng t\u00e1c, \u00e1p d\u1ee5ng \u0111\u00fang m\u1ee9c ph\u1ee5 c\u1ea5p theo quy ch\u1ebf, \u0111\u1ed3ng b\u1ed9 d\u1eef li\u1ec7u v\u1edbi b\u1ea3ng l\u01b0\u01a1ng. Nh\u1edd \u0111\u00f3, doanh nghi\u1ec7p c\u00f3 th\u1ec3 gi\u1ea3m sai s\u00f3t trong t\u00ednh to\u00e1n, tr\u00e1nh thanh to\u00e1n tr\u00f9ng l\u1eb7p, r\u00fat ng\u1eafn th\u1eddi gian quy\u1ebft to\u00e1n v\u00e0 n\u00e2ng cao t\u00ednh minh b\u1ea1ch trong qu\u1ea3n l\u00fd chi ph\u00ed.<\/p>\n<h2 style=\"text-align: justify;\">8. Qu\u1ea3n l\u00fd ph\u1ee5 c\u1ea5p l\u01b0u tr\u00fa t\u1ef1 \u0111\u1ed9ng b\u1eb1ng ph\u1ea7n m\u1ec1m nh\u00e2n s\u1ef1 L\u1ea1c Vi\u1ec7t SureHCS<\/h2>\n<p style=\"text-align: justify;\">\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 h\u00e0ng ch\u1ee5c ho\u1eb7c h\u00e0ng tr\u0103m chuy\u1ebfn c\u00f4ng t\u00e1c m\u1ed7i th\u00e1ng, vi\u1ec7c theo d\u00f5i ph\u1ee5 c\u1ea5p l\u01b0u tr\u00fa b\u1eb1ng b\u1ea3ng t\u00ednh Excel kh\u00f4ng ch\u1ec9 t\u1ed1n nhi\u1ec1u th\u1eddi gian m\u00e0 c\u00f2n ti\u1ec1m \u1ea9n nguy c\u01a1 nh\u1eadp sai d\u1eef li\u1ec7u, thi\u1ebfu ch\u1ee9ng t\u1eeb ho\u1eb7c \u00e1p d\u1ee5ng kh\u00f4ng \u0111\u00fang ch\u00ednh s\u00e1ch. Khi quy m\u00f4 doanh nghi\u1ec7p m\u1edf r\u1ed9ng, nh\u1eefng sai s\u00f3t nh\u1ecf n\u00e0y c\u00f3 th\u1ec3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn qu\u00e1 tr\u00ecnh t\u00ednh l\u01b0\u01a1ng, quy\u1ebft to\u00e1n thu\u1ebf, ki\u1ec3m so\u00e1t chi ph\u00ed.<\/p>\n<p style=\"text-align: justify;\">Ph\u1ea7n m\u1ec1m nh\u00e2n s\u1ef1 L\u1ea1c Vi\u1ec7t SureHCS l\u00e0 gi\u1ea3i ph\u00e1p gi\u00fap doanh nghi\u1ec7p qu\u1ea3n l\u00fd to\u00e0n b\u1ed9 quy tr\u00ecnh nh\u00e2n s\u1ef1, ti\u1ec1n l\u01b0\u01a1ng v\u00e0 ph\u1ee5 c\u1ea5p tr\u00ean c\u00f9ng m\u1ed9t n\u1ec1n t\u1ea3ng. H\u1ec7 th\u1ed1ng h\u1ed7 tr\u1ee3 thi\u1ebft l\u1eadp ch\u00ednh s\u00e1ch linh ho\u1ea1t, t\u1ef1 \u0111\u1ed9ng h\u00f3a c\u00e1c nghi\u1ec7p v\u1ee5 C&amp;B v\u00e0 cung c\u1ea5p b\u00e1o c\u00e1o theo th\u1eddi gian th\u1ef1c, gi\u00fap HR gi\u1ea3m \u0111\u00e1ng k\u1ec3 kh\u1ed1i l\u01b0\u1ee3ng c\u00f4ng vi\u1ec7c th\u1ee7 c\u00f4ng.<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">Qu\u1ea3n l\u00fd h\u1ed3 s\u01a1 c\u00f4ng t\u00e1c t\u1eadp trung gi\u00fap HR d\u1ec5 d\u00e0ng theo d\u00f5i c\u00e1c chuy\u1ebfn c\u00f4ng t\u00e1c, ki\u1ec3m tra \u0111i\u1ec1u ki\u1ec7n h\u01b0\u1edfng ph\u1ee5 c\u1ea5p, truy xu\u1ea5t d\u1eef li\u1ec7u khi c\u1ea7n \u0111\u1ed1i chi\u1ebfu ho\u1eb7c quy\u1ebft to\u00e1n.<\/li>\n<li aria-level=\"1\">Thi\u1ebft l\u1eadp nhi\u1ec1u ch\u00ednh s\u00e1ch ph\u1ee5 c\u1ea5p: M\u1ed7i doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u00e1p d\u1ee5ng nhi\u1ec1u m\u1ee9c ph\u1ee5 c\u1ea5p kh\u00e1c nhau theo ch\u1ee9c danh, ph\u00f2ng ban ho\u1eb7c \u0111\u1ecba b\u00e0n c\u00f4ng t\u00e1c. SureHCS cho ph\u00e9p doanh nghi\u1ec7p thi\u1ebft l\u1eadp linh ho\u1ea1t c\u00e1c ch\u00ednh s\u00e1ch l\u01b0\u01a1ng, th\u01b0\u1edfng\/ph\u1ee5 c\u1ea5p m\u00e0 kh\u00f4ng b\u1ecb gi\u1edbi h\u1ea1n b\u1edfi m\u1ed9t m\u00f4 h\u00ecnh t\u00ednh c\u1ed1 \u0111\u1ecbnh.<\/li>\n<li aria-level=\"1\">T\u1ef1 \u0111\u1ed9ng t\u00ednh l\u01b0\u01a1ng &#8211; ph\u1ee5 c\u1ea5p: Thay v\u00ec nh\u1eadp li\u1ec7u, t\u00ednh to\u00e1n th\u1ee7 c\u00f4ng, h\u1ec7 th\u1ed1ng t\u1ef1 \u0111\u1ed9ng \u00e1p d\u1ee5ng c\u00e1c c\u00f4ng th\u1ee9c t\u00ednh l\u01b0\u01a1ng, th\u01b0\u1edfng, ph\u1ee5 c\u1ea5p theo quy ch\u1ebf \u0111\u00e3 thi\u1ebft l\u1eadp.<\/li>\n<li aria-level=\"1\">\u0110\u1ed3ng b\u1ed9 thu\u1ebf TNCN v\u00e0 b\u1ea3o hi\u1ec3m ngay trong quy tr\u00ecnh t\u00ednh l\u01b0\u01a1ng. H\u1ec7 th\u1ed1ng h\u1ed7 tr\u1ee3 theo d\u00f5i qu\u00e1 tr\u00ecnh tham gia b\u1ea3o hi\u1ec3m, t\u00ednh c\u00e1c kho\u1ea3n tr\u00edch n\u1ed9p v\u00e0 k\u1ebft n\u1ed1i v\u1edbi c\u00e1c h\u1ec7 th\u1ed1ng k\u00ea khai theo quy \u0111\u1ecbnh.<\/li>\n<li aria-level=\"1\">B\u00e1o c\u00e1o chi ph\u00ed c\u00f4ng t\u00e1c theo th\u1eddi gian th\u1ef1c: cung c\u1ea5p h\u1ec7 th\u1ed1ng b\u00e1o c\u00e1o ph\u00e2n t\u00edch d\u1eef li\u1ec7u nh\u00e2n s\u1ef1 theo th\u1eddi gian th\u1ef1c, cho ph\u00e9p theo d\u00f5i chi ph\u00ed theo ph\u00f2ng ban, \u0111\u01a1n v\u1ecb ho\u1eb7c kho\u1ea3ng th\u1eddi gian, t\u1eeb \u0111\u00f3 h\u1ed7 tr\u1ee3 \u0111\u01b0a ra quy\u1ebft \u0111\u1ecbnh nhanh ch\u00ednh x\u00e1c h\u01a1n.<\/li>\n<\/ul>\n<p style=\"text-align: center;\">\t\t<div data-elementor-type=\"container\" data-elementor-id=\"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><\/div><div style=\"text-align: center;\">\u00a0<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-cfb3b3c e-con-full e-flex e-con e-child\" data-id=\"cfb3b3c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-bf871a3 elementor-widget elementor-widget-text-editor\" data-id=\"bf871a3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: center;\"><span style=\"font-size: 120%; color: #cf2e2e;\"><strong>KH\u00c1CH H\u00c0NG TI\u00caU BI\u1ec2U \u0110ANG TRI\u1ec2N KHAI LV SUREHCS<\/strong><\/span><\/p><p style=\"text-align: justify;\"><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>\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-d67626c elementor-widget elementor-widget-text-editor\" data-id=\"d67626c\" 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<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=\"a15f4e71384b916c5aba47762c54932d\">\n<form enctype=\"multipart\/form-data\" method=\"post\" class=\"frm-show-form \" id=\"form_nhan-su-surehcs\" data-token=\"a15f4e71384b916c5aba47762c54932d\">\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=\"df352ec6ab\" \/><input type=\"hidden\" name=\"_wp_http_referer\" value=\"\/en\/wp-json\/wp\/v2\/posts\/52520\" \/><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>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3693db0 elementor-widget elementor-widget-text-editor\" data-id=\"3693db0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: center;\"><span style=\"color: #cf2e2e; 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\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;\">Vi\u1ec7c s\u1ed1 h\u00f3a quy tr\u00ecnh qu\u1ea3n l\u00fd ph\u1ee5 c\u1ea5p l\u01b0u tr\u00fa khi \u0111i c\u00f4ng t\u00e1c b\u1eb1ng m\u1ed9t n\u1ec1n t\u1ea3ng nh\u01b0 L\u1ea1c Vi\u1ec7t SureHCS kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p gi\u1ea3m kh\u1ed1i l\u01b0\u1ee3ng c\u00f4ng vi\u1ec7c h\u00e0nh ch\u00ednh m\u00e0 c\u00f2n n\u00e2ng cao t\u00ednh minh b\u1ea1ch trong qu\u1ea3n l\u00fd chi ph\u00ed, chu\u1ea9n h\u00f3a quy tr\u00ecnh C&amp;B v\u00e0 t\u1ea1o n\u1ec1n t\u1ea3ng cho ho\u1ea1t \u0111\u1ed9ng qu\u1ea3n tr\u1ecb nh\u00e2n s\u1ef1 hi\u1ec7n \u0111\u1ea1i.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Theo Th\u00f4ng t\u01b0 40\/2017\/TT-BTC, \u0111\u1ed1i v\u1edbi c\u01a1 quan, \u0111\u01a1n v\u1ecb s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, m\u1ee9c ph\u1ee5 c\u1ea5p l\u01b0u tr\u00fa m\u1edbi nh\u1ea5t khi \u0111i c\u00f4ng t\u00e1c trong n\u01b0\u1edbc l\u00e0 200.000 \u0111\u1ed3ng\/ng\u01b0\u1eddi\/ng\u00e0y. \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p t\u01b0 nh\u00e2n, ph\u00e1p lu\u1eadt kh\u00f4ng quy \u0111\u1ecbnh m\u1ee9c b\u1eaft bu\u1ed9c m\u00e0 cho ph\u00e9p doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng x\u00e2y d\u1ef1ng [&hellip;]<\/p>\n","protected":false},"author":9,"featured_media":52539,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[142],"tags":[],"class_list":["post-52520","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-phuc-loi"],"_links":{"self":[{"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/posts\/52520","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\/9"}],"replies":[{"embeddable":true,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/comments?post=52520"}],"version-history":[{"count":2,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/posts\/52520\/revisions"}],"predecessor-version":[{"id":52540,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/posts\/52520\/revisions\/52540"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/media\/52539"}],"wp:attachment":[{"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/media?parent=52520"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/categories?post=52520"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/tags?post=52520"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}