{"id":53272,"date":"2026-09-11T10:41:38","date_gmt":"2026-09-11T03:41:38","guid":{"rendered":"https:\/\/lacviet.vn\/?p=53272"},"modified":"2026-09-11T11:42:31","modified_gmt":"2026-09-11T04:42:31","slug":"chi-phi-khac","status":"publish","type":"post","link":"https:\/\/lacviet.vn\/en\/chi-phi-khac\/","title":{"rendered":"Chi ph\u00ed kh\u00e1c l\u00e0 g\u00ec? C\u00e1ch h\u1ea1ch to\u00e1n v\u00e0 c\u00f3 \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN"},"content":{"rendered":"<p style=\"text-align: justify;\"><strong>Chi ph\u00ed kh\u00e1c<\/strong> l\u00e0 nh\u1eefng kho\u1ea3n chi ph\u00ed ph\u00e1t sinh t\u1eeb c\u00e1c s\u1ef1 ki\u1ec7n ho\u1eb7c nghi\u1ec7p v\u1ee5 ri\u00eang bi\u1ec7t v\u1edbi ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh th\u00f4ng th\u01b0\u1eddng c\u1ee7a doanh nghi\u1ec7p, \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o t\u00e0i kho\u1ea3n 811 theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC. C\u00e1c kho\u1ea3n ph\u1ed5 bi\u1ebfn g\u1ed3m chi ph\u00ed thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, ti\u1ec1n ph\u1ea1t vi ph\u1ea1m h\u1ee3p \u0111\u1ed3ng ho\u1eb7c vi ph\u1ea1m h\u00e0nh ch\u00ednh, v\u00e0 ch\u00eanh l\u1ec7ch l\u1ed7 do \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n.<\/p>\n<p style=\"text-align: justify;\">Trong qu\u00e1 tr\u00ecnh quy\u1ebft to\u00e1n cu\u1ed1i n\u0103m, kh\u00f4ng \u00edt k\u1ebf to\u00e1n vi\u00ean v\u1eabn l\u00fang t\u00fang khi ph\u00e2n lo\u1ea1i m\u1ed9t kho\u1ea3n chi v\u00e0o t\u00e0i kho\u1ea3n 811 hay c\u00e1c t\u00e0i kho\u1ea3n chi ph\u00ed quen thu\u1ed9c nh\u01b0 632, 642 \u2014 d\u1eabn \u0111\u1ebfn b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u1ea3n \u00e1nh sai b\u1ea3n ch\u1ea5t nghi\u1ec7p v\u1ee5, v\u00e0 d\u1ec5 b\u1ecf s\u00f3t b\u01b0\u1edbc \u0111i\u1ec1u ch\u1ec9nh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN) khi kho\u1ea3n chi \u0111\u00f3 kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c tr\u1eeb.<\/p>\n<p style=\"text-align: justify;\">V\u1ea5n \u0111\u1ec1 c\u00e0ng r\u00f5 khi h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n v\u1eeba \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC, khi\u1ebfn nhi\u1ec1u ng\u01b0\u1eddi c\u1ea7n tra c\u1ee9u l\u1ea1i quy \u0111\u1ecbnh cho ch\u1eafc ch\u1eafn thay v\u00ec \u00e1p d\u1ee5ng theo th\u00f3i quen c\u0169.<\/p>\n<p style=\"text-align: justify;\">Trong b\u00e0i vi\u1ebft n\u00e0y, <a href=\"https:\/\/lacviet.vn\/\">L\u1ea1c Vi\u1ec7t<\/a> s\u1ebd gi\u00fap k\u1ebf to\u00e1n vi\u00ean hi\u1ec3u \u0111\u00fang kh\u00e1i ni\u1ec7m chi ph\u00ed kh\u00e1c, ph\u00e2n bi\u1ec7t v\u1edbi chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh th\u00f4ng th\u01b0\u1eddng, n\u1eafm r\u00f5 c\u00e1c kho\u1ea3n m\u1ee5c \u0111i\u1ec3n h\u00ecnh \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh v\u00e0o t\u00e0i kho\u1ea3n n\u00e0y, c\u00e1ch h\u1ea1ch to\u00e1n c\u1ee5 th\u1ec3 k\u00e8m v\u00ed d\u1ee5 minh h\u1ecda, v\u00e0 x\u1eed l\u00fd \u0111\u00fang ph\u1ea7n thu\u1ebf TNDN li\u00ean quan khi quy\u1ebft to\u00e1n.<\/p>\n<h2 style=\"text-align: justify;\">1. Chi ph\u00ed kh\u00e1c l\u00e0 g\u00ec?<\/h2>\n<p style=\"text-align: justify;\">Theo nguy\u00ean t\u1eafc k\u1ebf to\u00e1n t\u00e0i kho\u1ea3n 811 quy \u0111\u1ecbnh t\u1ea1i <a href=\"https:\/\/congbao.chinhphu.vn\/van-ban\/thong-tu-so-99-2025-tt-btc-46529.htm\" target=\"_blank\" rel=\"nofollow noopener\">Th\u00f4ng t\u01b0 99\/2025\/TT-BTC<\/a> (c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 01\/01\/2026, thay th\u1ebf Th\u00f4ng t\u01b0 200\/2014\/TT-BTC), chi ph\u00ed kh\u00e1c l\u00e0 c\u00e1c kho\u1ea3n chi ph\u00ed ph\u00e1t sinh do c\u00e1c s\u1ef1 ki\u1ec7n hay nghi\u1ec7p v\u1ee5 ri\u00eang bi\u1ec7t v\u1edbi ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh th\u00f4ng th\u01b0\u1eddng c\u1ee7a doanh nghi\u1ec7p.<\/p>\n<p style=\"text-align: justify;\">\u0110\u00e2y l\u00e0 \u0111i\u1ec3m m\u1ea5u ch\u1ed1t \u0111\u1ec3 ph\u00e2n bi\u1ec7t t\u00e0i kho\u1ea3n 811 v\u1edbi c\u00e1c t\u00e0i kho\u1ea3n chi ph\u00ed c\u00f2n l\u1ea1i trong h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n doanh nghi\u1ec7p.<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">Chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh th\u00f4ng th\u01b0\u1eddng (ph\u1ea3n \u00e1nh \u1edf c\u00e1c t\u00e0i kho\u1ea3n nh\u01b0 632 &#8211; gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n, 641 &#8211; chi ph\u00ed b\u00e1n h\u00e0ng, 642 &#8211; chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p) mang t\u00ednh l\u1eb7p l\u1ea1i, g\u1eafn li\u1ec1n v\u1edbi chu k\u1ef3 kinh doanh ch\u00ednh c\u1ee7a doanh nghi\u1ec7p: mua h\u00e0ng, s\u1ea3n xu\u1ea5t, b\u00e1n h\u00e0ng, qu\u1ea3n l\u00fd v\u1eadn h\u00e0nh h\u1eb1ng ng\u00e0y.<\/li>\n<li aria-level=\"1\">Ng\u01b0\u1ee3c l\u1ea1i, chi ph\u00ed kh\u00e1c mang t\u00ednh kh\u00f4ng th\u01b0\u1eddng xuy\u00ean, kh\u00f4ng l\u1eb7p l\u1ea1i theo chu k\u1ef3, v\u00e0 kh\u00f4ng xu\u1ea5t ph\u00e1t t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ed1t l\u00f5i c\u1ee7a doanh nghi\u1ec7p.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">V\u00ed d\u1ee5, m\u1ed9t doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t ph\u00e1t sinh chi ph\u00ed nguy\u00ean v\u1eadt li\u1ec7u h\u1eb1ng th\u00e1ng th\u00ec \u0111\u00f3 l\u00e0 chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh th\u00f4ng th\u01b0\u1eddng.<\/p>\n<p style=\"text-align: justify;\">Nh\u01b0ng n\u1ebfu doanh nghi\u1ec7p n\u00e0y thanh l\u00fd m\u1ed9t d\u00e2y chuy\u1ec1n m\u00e1y m\u00f3c c\u0169 kh\u00f4ng c\u00f2n s\u1eed d\u1ee5ng, th\u00ec ph\u1ea7n chi ph\u00ed li\u00ean quan \u0111\u1ebfn vi\u1ec7c thanh l\u00fd (chi ph\u00ed th\u00e1o d\u1ee1, chi ph\u00ed m\u00f4i gi\u1edbi, gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n) l\u1ea1i \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o chi ph\u00ed kh\u00e1c, v\u00ec \u0111\u00e2y l\u00e0 nghi\u1ec7p v\u1ee5 ph\u00e1t sinh m\u1ed9t l\u1ea7n, t\u00e1ch bi\u1ec7t ho\u00e0n to\u00e0n kh\u1ecfi ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t ch\u00ednh.<\/p>\n<p style=\"text-align: justify;\">Vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u00fang m\u1ed9t kho\u1ea3n chi c\u00f3 thu\u1ed9c ph\u1ea1m vi chi ph\u00ed kh\u00e1c hay kh\u00f4ng c\u0169ng \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn c\u00e1ch tr\u00ecnh b\u00e0y tr\u00ean b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh, v\u00ec kho\u1ea3n m\u1ee5c n\u00e0y \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n \u1edf ch\u1ec9 ti\u00eau ri\u00eang, t\u00e1ch bi\u1ec7t v\u1edbi l\u1ee3i nhu\u1eadn t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh ch\u00ednh.<\/p>\n<p style=\"text-align: justify;\">Nh\u1edd v\u1eady, ng\u01b0\u1eddi \u0111\u1ecdc b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00e1nh gi\u00e1 \u0111\u00fang hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng c\u1ed1t l\u00f5i c\u1ee7a doanh nghi\u1ec7p, kh\u00f4ng b\u1ecb nhi\u1ec5u b\u1edfi c\u00e1c kho\u1ea3n ph\u00e1t sinh b\u1ea5t th\u01b0\u1eddng, kh\u00f4ng l\u1eb7p l\u1ea1i theo chu k\u1ef3.<\/p>\n<p style=\"text-align: justify;\">Ngo\u00e0i \u00fd ngh\u0129a tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o, vi\u1ec7c ph\u00e2n lo\u1ea1i \u0111\u00fang c\u00f2n gi\u00fap doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng h\u01a1n khi l\u1eadp k\u1ebf ho\u1ea1ch thu\u1ebf cu\u1ed1i n\u0103m, v\u00ec nh\u01b0 ph\u1ea7n 4 s\u1ebd tr\u00ecnh b\u00e0y, kh\u00f4ng ph\u1ea3i kho\u1ea3n chi ph\u00ed kh\u00e1c n\u00e0o c\u0169ng \u0111\u01b0\u1ee3c coi l\u00e0 chi ph\u00ed h\u1ee3p l\u00fd khi quy\u1ebft to\u00e1n thu\u1ebf TNDN. X\u00e1c \u0111\u1ecbnh sai b\u1ea3n ch\u1ea5t nghi\u1ec7p v\u1ee5 ngay t\u1eeb \u0111\u1ea7u d\u1ec5 k\u00e9o theo sai s\u00f3t d\u00e2y chuy\u1ec1n \u1edf c\u00e1c b\u01b0\u1edbc sau. V\u1eady chi ph\u00ed kh\u00e1c bao g\u1ed3m nh\u1eefng kho\u1ea3n n\u00e0o?<\/p>\n<h2 style=\"text-align: justify;\">2. Chi ph\u00ed kh\u00e1c bao g\u1ed3m nh\u1eefng kho\u1ea3n n\u00e0o?<\/h2>\n<p style=\"text-align: justify;\">Theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 99\/2025\/TT-BTC, t\u00e0i kho\u1ea3n 811 ph\u1ea3n \u00e1nh ba nh\u00f3m nghi\u1ec7p v\u1ee5 ch\u00ednh: chi ph\u00ed li\u00ean quan \u0111\u1ebfn thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh; c\u00e1c kho\u1ea3n ti\u1ec1n ph\u1ea1t ph\u00e1t sinh t\u1eeb vi ph\u1ea1m h\u1ee3p \u0111\u1ed3ng ho\u1eb7c vi ph\u1ea1m h\u00e0nh ch\u00ednh; v\u00e0 ch\u00eanh l\u1ec7ch l\u1ed7 khi \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n ho\u1eb7c gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n thi\u1ebfu h\u1ee5t ph\u00e1t hi\u1ec7n qua ki\u1ec3m k\u00ea. T\u1eebng nh\u00f3m c\u00f3 \u0111\u1eb7c \u0111i\u1ec3m ghi nh\u1eadn ri\u00eang, c\u1ea7n ph\u00e2n bi\u1ec7t r\u00f5 \u0111\u1ec3 h\u1ea1ch to\u00e1n \u0111\u00fang.<\/p>\n<h3 style=\"text-align: justify;\">2.1. Chi ph\u00ed thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/h3>\n<p style=\"text-align: justify;\">Khi doanh nghi\u1ec7p thanh l\u00fd ho\u1eb7c nh\u01b0\u1ee3ng b\u00e1n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh kh\u00f4ng c\u00f2n nhu c\u1ea7u s\u1eed d\u1ee5ng, to\u00e0n b\u1ed9 chi ph\u00ed ph\u00e1t sinh li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn nghi\u1ec7p v\u1ee5 n\u00e0y \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o chi ph\u00ed kh\u00e1c. Kho\u1ea3n chi ph\u00ed n\u00e0y bao g\u1ed3m gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i (n\u1ebfu t\u00e0i s\u1ea3n ch\u01b0a kh\u1ea5u hao h\u1ebft) c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111em thanh l\u00fd ho\u1eb7c nh\u01b0\u1ee3ng b\u00e1n, c\u00f9ng c\u00e1c chi ph\u00ed ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n thanh l\u00fd.<\/p>\n<p style=\"text-align: justify;\">Chi ph\u00ed ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh thanh l\u00fd kh\u00e1 \u0111a d\u1ea1ng tr\u00ean th\u1ef1c t\u1ebf: chi ph\u00ed th\u00e1o d\u1ee1, v\u1eadn chuy\u1ec3n t\u00e0i s\u1ea3n, chi ph\u00ed thu\u00ea \u0111\u01a1n v\u1ecb \u0111\u1ecbnh gi\u00e1 \u0111\u1ed9c l\u1eadp, v\u00e0 c\u1ea3 chi ph\u00ed t\u1ed5 ch\u1ee9c \u0111\u1ea5u th\u1ea7u n\u1ebfu doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n \u0111\u1ea5u gi\u00e1 c\u00f4ng khai \u0111\u1ec3 ch\u1ecdn b\u00ean mua. T\u1ea5t c\u1ea3 c\u00e1c kho\u1ea3n n\u00e0y \u0111\u1ec1u \u0111\u01b0\u1ee3c t\u1eadp h\u1ee3p chung v\u00e0o t\u00e0i kho\u1ea3n 811, kh\u00f4ng t\u00e1ch sang t\u00e0i kho\u1ea3n n\u00e0o kh\u00e1c.<\/p>\n<p style=\"text-align: justify;\">C\u1ea7n l\u01b0u \u00fd, ph\u1ea7n thu v\u1ec1 t\u1eeb vi\u1ec7c b\u00e1n t\u00e0i s\u1ea3n thanh l\u00fd (gi\u00e1 b\u00e1n t\u00e0i s\u1ea3n) kh\u00f4ng \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o t\u00e0i kho\u1ea3n 811 m\u00e0 ph\u1ea3n \u00e1nh v\u00e0o t\u00e0i kho\u1ea3n 711 &#8211; thu nh\u1eadp kh\u00e1c. Hai lu\u1ed3ng n\u00e0y \u0111\u1ed9c l\u1eadp v\u1edbi nhau tr\u00ean s\u1ed5 s\u00e1ch, d\u00f9 c\u00f9ng ph\u00e1t sinh t\u1eeb m\u1ed9t nghi\u1ec7p v\u1ee5 thanh l\u00fd t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh.<\/p>\n<p style=\"text-align: justify;\">K\u1ebf to\u00e1n c\u1ea7n t\u00e1ch b\u1ea1ch r\u00f5 kho\u1ea3n thu v\u00e0 kho\u1ea3n chi \u0111\u1ec3 ph\u1ea3n \u00e1nh \u0111\u00fang b\u1ea3n ch\u1ea5t, tr\u00e1nh b\u00f9 tr\u1eeb tr\u1ef1c ti\u1ebfp gi\u1eefa hai t\u00e0i kho\u1ea3n khi ghi s\u1ed5.<\/p>\n<p style=\"text-align: justify;\">Tr\u00ean th\u1ef1c t\u1ebf, ph\u1ea7n l\u1edbn t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh khi thanh l\u00fd \u0111\u00e3 kh\u1ea5u hao g\u1ea7n h\u1ebft ho\u1eb7c h\u1ebft ho\u00e0n to\u00e0n, n\u00ean gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i ghi v\u00e0o chi ph\u00ed kh\u00e1c th\u01b0\u1eddng kh\u00f4ng l\u1edbn.<\/p>\n<p style=\"text-align: justify;\">Tuy nhi\u00ean v\u1edbi t\u00e0i s\u1ea3n thanh l\u00fd s\u1edbm tr\u01b0\u1edbc th\u1eddi h\u1ea1n kh\u1ea5u hao d\u1ef1 ki\u1ebfn, gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u00f3 th\u1ec3 chi\u1ebfm t\u1ef7 tr\u1ecdng \u0111\u00e1ng k\u1ec3 trong t\u1ed5ng chi ph\u00ed kh\u00e1c c\u1ee7a k\u1ef3 \u0111\u00f3, \u1ea3nh h\u01b0\u1edfng r\u00f5 r\u1ec7t \u0111\u1ebfn l\u1ee3i nhu\u1eadn kh\u00e1c tr\u00ean b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh.<\/p>\n<p style=\"text-align: justify;\">V\u00ec v\u1eady, tr\u01b0\u1edbc khi quy\u1ebft \u0111\u1ecbnh thanh l\u00fd, doanh nghi\u1ec7p n\u00ean c\u00e2n nh\u1eafc th\u1eddi \u0111i\u1ec3m ph\u00f9 h\u1ee3p \u0111\u1ec3 h\u1ea1n ch\u1ebf bi\u1ebfn \u0111\u1ed9ng l\u1edbn v\u1ec1 l\u1ee3i nhu\u1eadn gi\u1eefa c\u00e1c k\u1ef3 b\u00e1o c\u00e1o.<\/p>\n<h3 style=\"text-align: justify;\">2.2. Ti\u1ec1n ph\u1ea1t vi ph\u1ea1m h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf, ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh<\/h3>\n<p style=\"text-align: justify;\">Nh\u00f3m th\u1ee9 hai g\u1ed3m c\u00e1c kho\u1ea3n ti\u1ec1n ph\u1ea1t m\u00e0 doanh nghi\u1ec7p ph\u1ea3i tr\u1ea3 do vi ph\u1ea1m ngh\u0129a v\u1ee5 \u0111\u00e3 cam k\u1ebft. V\u1edbi h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf, \u0111\u00e2y l\u00e0 kho\u1ea3n ph\u1ea1t ph\u00e1t sinh khi doanh nghi\u1ec7p kh\u00f4ng th\u1ef1c hi\u1ec7n \u0111\u00fang th\u1ecfa thu\u1eadn \u0111\u00e3 k\u00fd v\u1edbi \u0111\u1ed1i t\u00e1c, v\u00ed d\u1ee5 giao h\u00e0ng ch\u1eadm ti\u1ebfn \u0111\u1ed9, kh\u00f4ng \u0111\u1ea3m b\u1ea3o ch\u1ea5t l\u01b0\u1ee3ng theo h\u1ee3p \u0111\u1ed3ng, ho\u1eb7c \u0111\u01a1n ph\u01b0\u01a1ng ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng tr\u01b0\u1edbc th\u1eddi h\u1ea1n m\u00e0 kh\u00f4ng c\u00f3 l\u00fd do ch\u00ednh \u0111\u00e1ng.<\/p>\n<p style=\"text-align: justify;\">B\u00ean c\u1ea1nh ph\u1ea1t h\u1ee3p \u0111\u1ed3ng, doanh nghi\u1ec7p c\u00f2n c\u00f3 th\u1ec3 b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh t\u1eeb c\u00e1c c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc ph\u1ed5 bi\u1ebfn nh\u1ea5t l\u00e0 ph\u1ea1t ch\u1eadm n\u1ed9p thu\u1ebf, ph\u1ea1t vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 lao \u0111\u1ed9ng, ph\u00f2ng ch\u00e1y ch\u1eefa ch\u00e1y, ho\u1eb7c m\u00f4i tr\u01b0\u1eddng.<\/p>\n<p style=\"text-align: justify;\">D\u00f9 ngu\u1ed3n g\u1ed1c kho\u1ea3n ph\u1ea1t kh\u00e1c nhau, c\u1ea3 hai lo\u1ea1i \u0111\u1ec1u \u0111\u01b0\u1ee3c ghi nh\u1eadn chung v\u00e0o chi ph\u00ed kh\u00e1c v\u00ec c\u00f9ng mang t\u00ednh ch\u1ea5t b\u1ea5t th\u01b0\u1eddng, kh\u00f4ng g\u1eafn v\u1edbi ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh h\u1eb1ng ng\u00e0y.<\/p>\n<p style=\"text-align: justify;\">M\u1ed9t \u0111i\u1ec3m doanh nghi\u1ec7p c\u1ea7n ph\u00e2n bi\u1ec7t r\u00f5 l\u00e0 kho\u1ea3n ti\u1ec1n ph\u1ea1t doanh nghi\u1ec7p ph\u1ea3i tr\u1ea3 (ghi v\u00e0o TK 811) kh\u00e1c ho\u00e0n to\u00e0n v\u1edbi kho\u1ea3n ti\u1ec1n ph\u1ea1t doanh nghi\u1ec7p nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb \u0111\u1ed1i t\u00e1c do \u0111\u1ed1i t\u00e1c vi ph\u1ea1m h\u1ee3p \u0111\u1ed3ng v\u1edbi m\u00ecnh. Kho\u1ea3n nh\u1eadn \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o t\u00e0i kho\u1ea3n 711 &#8211; thu nh\u1eadp kh\u00e1c, kh\u00f4ng \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb v\u1edbi kho\u1ea3n \u0111\u00e3 tr\u1ea3 khi h\u1ea1ch to\u00e1n.<\/p>\n<p style=\"text-align: justify;\">V\u1edbi kho\u1ea3n ph\u1ea1t vi ph\u1ea1m h\u1ee3p \u0111\u1ed3ng, doanh nghi\u1ec7p c\u1ea7n l\u01b0u gi\u1eef bi\u00ean b\u1ea3n thanh l\u00fd h\u1ee3p \u0111\u1ed3ng ho\u1eb7c v\u0103n b\u1ea3n th\u1ecfa thu\u1eadn m\u1ee9c ph\u1ea1t gi\u1eefa hai b\u00ean l\u00e0m c\u0103n c\u1ee9 ghi s\u1ed5.<\/p>\n<p style=\"text-align: justify;\">V\u1edbi kho\u1ea3n ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh, ch\u1ee9ng t\u1eeb c\u1ea7n l\u01b0u l\u00e0 quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh do c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n ban h\u00e0nh, k\u00e8m ch\u1ee9ng t\u1eeb n\u1ed9p ph\u1ea1t (\u1ee7y nhi\u1ec7m chi ho\u1eb7c phi\u1ebfu chi).<\/p>\n<p style=\"text-align: justify;\">H\u1ed3 s\u01a1 \u0111\u1ea7y \u0111\u1ee7 kh\u00f4ng ch\u1ec9 ph\u1ee5c v\u1ee5 vi\u1ec7c ghi s\u1ed5 ch\u00ednh x\u00e1c, m\u00e0 c\u00f2n l\u00e0 c\u0103n c\u1ee9 quan tr\u1ecdng khi doanh nghi\u1ec7p gi\u1ea3i tr\u00ecnh ph\u1ea7n \u0111i\u1ec1u ch\u1ec9nh thu\u1ebf TNDN li\u00ean quan \u0111\u1ebfn kho\u1ea3n ph\u1ea1t n\u00e0y, s\u1ebd \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y c\u1ee5 th\u1ec3 \u1edf ph\u1ea7n 4.<\/p>\n<h3 style=\"text-align: justify;\">2.3. Ch\u00eanh l\u1ec7ch l\u1ed7 do \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n; gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n thi\u1ebfu sau ki\u1ec3m k\u00ea<\/h3>\n<p style=\"text-align: justify;\">Nh\u00f3m nghi\u1ec7p v\u1ee5 th\u1ee9 ba li\u00ean quan \u0111\u1ebfn vi\u1ec7c \u0111\u00e1nh gi\u00e1 l\u1ea1i gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n trong m\u1ed9t s\u1ed1 t\u00ecnh hu\u1ed1ng \u0111\u1eb7c th\u00f9, v\u00ed d\u1ee5 khi doanh nghi\u1ec7p \u0111em v\u1eadt t\u01b0, h\u00e0ng h\u00f3a ho\u1eb7c t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111i g\u00f3p v\u1ed1n v\u00e0o m\u1ed9t \u0111\u01a1n v\u1ecb kh\u00e1c. N\u1ebfu gi\u00e1 tr\u1ecb \u0111\u00e1nh gi\u00e1 l\u1ea1i th\u1ea5p h\u01a1n gi\u00e1 tr\u1ecb ghi s\u1ed5 ban \u0111\u1ea7u, ph\u1ea7n ch\u00eanh l\u1ec7ch l\u1ed7 n\u00e0y \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o chi ph\u00ed kh\u00e1c.<\/p>\n<p style=\"text-align: justify;\">Tr\u01b0\u1eddng h\u1ee3p c\u00f2n l\u1ea1i l\u00e0 gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n ph\u00e1t hi\u1ec7n thi\u1ebfu sau khi ki\u1ec3m k\u00ea, sau khi \u0111\u00e3 tr\u1eeb \u0111i ph\u1ea7n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh do hao h\u1ee5t t\u1ef1 nhi\u00ean trong \u0111\u1ecbnh m\u1ee9c ho\u1eb7c ph\u1ea7n c\u00e1 nh\u00e2n li\u00ean quan ph\u1ea3i b\u1ed3i th\u01b0\u1eddng. Ph\u1ea7n gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n thi\u1ebfu kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c nguy\u00ean nh\u00e2n ho\u1eb7c kh\u00f4ng c\u00f3 ng\u01b0\u1eddi ch\u1ecbu tr\u00e1ch nhi\u1ec7m b\u1ed3i th\u01b0\u1eddng s\u1ebd \u0111\u01b0\u1ee3c x\u1eed l\u00fd v\u00e0o TK 811 theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n t\u1ea1i doanh nghi\u1ec7p.<\/p>\n<p style=\"text-align: justify;\">Quy tr\u00ecnh x\u1eed l\u00fd t\u00e0i s\u1ea3n thi\u1ebfu sau ki\u1ec3m k\u00ea th\u01b0\u1eddng tr\u1ea3i qua ba b\u01b0\u1edbc: l\u1eadp bi\u00ean b\u1ea3n ki\u1ec3m k\u00ea x\u00e1c nh\u1eadn s\u1ed1 l\u01b0\u1ee3ng th\u1ef1c t\u1ebf th\u1ea5p h\u01a1n s\u1ed5 s\u00e1ch, th\u00e0nh l\u1eadp h\u1ed9i \u0111\u1ed3ng x\u1eed l\u00fd (ho\u1eb7c giao ng\u01b0\u1eddi ph\u1ee5 tr\u00e1ch n\u1ebfu gi\u00e1 tr\u1ecb nh\u1ecf) \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh nguy\u00ean nh\u00e2n, v\u00e0 ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd cu\u1ed1i c\u00f9ng n\u00eau r\u00f5 ph\u1ea7n b\u1ed3i th\u01b0\u1eddng (n\u1ebfu c\u00f3 ng\u01b0\u1eddi ch\u1ecbu tr\u00e1ch nhi\u1ec7m) v\u00e0 ph\u1ea7n c\u00f2n l\u1ea1i t\u00ednh v\u00e0o chi ph\u00ed kh\u00e1c.<\/p>\n<p style=\"text-align: justify;\">Doanh nghi\u1ec7p kh\u00f4ng n\u00ean v\u1ed9i h\u1ea1ch to\u00e1n ngay khi ph\u00e1t hi\u1ec7n thi\u1ebfu m\u00e0 c\u1ea7n ch\u1edd \u0111\u1ee7 ba b\u01b0\u1edbc tr\u00ean \u0111\u1ec3 tr\u00e1nh ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i sau n\u00e0y.<\/p>\n<p style=\"text-align: justify;\">V\u1edbi c\u1ea3 hai tr\u01b0\u1eddng h\u1ee3p trong nh\u00f3m n\u00e0y, doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1: bi\u00ean b\u1ea3n ki\u1ec3m k\u00ea, bi\u00ean b\u1ea3n \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n g\u00f3p v\u1ed1n, quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd c\u1ee7a ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n. \u0110\u00e2y l\u00e0 c\u0103n c\u1ee9 quan tr\u1ecdng kh\u00f4ng ch\u1ec9 \u0111\u1ec3 h\u1ea1ch to\u00e1n \u0111\u00fang m\u00e0 c\u00f2n \u0111\u1ec3 gi\u1ea3i tr\u00ecnh khi c\u01a1 quan thu\u1ebf thanh tra, ki\u1ec3m tra sau n\u00e0y. V\u1eady c\u00e1c kho\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n c\u1ee5 th\u1ec3 nh\u01b0 th\u1ebf n\u00e0o?<\/p>\n<h2 style=\"text-align: justify;\">3. C\u00e1ch h\u1ea1ch to\u00e1n chi ph\u00ed kh\u00e1c &#8211; T\u00e0i kho\u1ea3n 811<\/h2>\n<p style=\"text-align: justify;\">Sau khi \u0111\u00e3 x\u00e1c \u0111\u1ecbnh \u0111\u00fang kho\u1ea3n chi thu\u1ed9c nh\u00f3m n\u00e0o trong ba nh\u00f3m n\u00eau tr\u00ean, b\u01b0\u1edbc ti\u1ebfp theo l\u00e0 h\u1ea1ch to\u00e1n \u0111\u00fang k\u1ebft c\u1ea5u t\u00e0i kho\u1ea3n 811 v\u00e0 ph\u1ea3n \u00e1nh ch\u00ednh x\u00e1c v\u00e0o s\u1ed5 s\u00e1ch theo t\u1eebng nghi\u1ec7p v\u1ee5 ph\u00e1t sinh.<\/p>\n<h3 style=\"text-align: justify;\">3.1. K\u1ebft c\u1ea5u t\u00e0i kho\u1ea3n 811<\/h3>\n<p style=\"text-align: justify;\">T\u00e0i kho\u1ea3n 811 c\u00f3 k\u1ebft c\u1ea5u t\u01b0\u01a1ng \u0111\u1ed1i \u0111\u01a1n gi\u1ea3n so v\u1edbi c\u00e1c t\u00e0i kho\u1ea3n chi ph\u00ed c\u00f2n l\u1ea1i trong h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n doanh nghi\u1ec7p. B\u00ean N\u1ee3 t\u00e0i kho\u1ea3n 811 t\u1eadp h\u1ee3p to\u00e0n b\u1ed9 c\u00e1c kho\u1ea3n chi ph\u00ed kh\u00e1c ph\u00e1t sinh trong k\u1ef3, theo \u0111\u00fang ba nh\u00f3m nghi\u1ec7p v\u1ee5 \u0111\u00e3 tr\u00ecnh b\u00e0y \u1edf ph\u1ea7n tr\u00ean.<\/p>\n<p style=\"text-align: justify;\">B\u00ean C\u00f3 t\u00e0i kho\u1ea3n 811 ghi nh\u1eadn vi\u1ec7c k\u1ebft chuy\u1ec3n to\u00e0n b\u1ed9 s\u1ed1 chi ph\u00ed \u0111\u00e3 t\u1eadp h\u1ee3p trong k\u1ef3 sang t\u00e0i kho\u1ea3n 911 &#8211; x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh, th\u1ef1c hi\u1ec7n v\u00e0o cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n (th\u01b0\u1eddng l\u00e0 cu\u1ed1i th\u00e1ng, cu\u1ed1i qu\u00fd ho\u1eb7c cu\u1ed1i n\u0103m t\u00f9y theo k\u1ef3 l\u1eadp b\u00e1o c\u00e1o c\u1ee7a doanh nghi\u1ec7p).<\/p>\n<p style=\"text-align: justify;\">Do \u0111\u1eb7c \u0111i\u1ec3m k\u1ebft chuy\u1ec3n to\u00e0n b\u1ed9 n\u00e0y, t\u00e0i kho\u1ea3n 811 kh\u00f4ng c\u00f3 s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3, kh\u00e1c v\u1edbi c\u00e1c t\u00e0i kho\u1ea3n t\u00e0i s\u1ea3n hay t\u00e0i kho\u1ea3n c\u00f3 t\u00ednh ch\u1ea5t l\u0169y k\u1ebf nh\u01b0 h\u00e0ng t\u1ed3n kho hay chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc.<\/p>\n<table>\n<tbody>\n<tr>\n<td style=\"width: 11.0429%; text-align: center;\"><strong>B\u00ean<\/strong><\/td>\n<td style=\"width: 87.9755%; text-align: center;\"><strong>N\u1ed9i dung ph\u1ea3n \u00e1nh<\/strong><\/td>\n<\/tr>\n<tr style=\"height: 52px;\">\n<td style=\"height: 52px; width: 11.0429%;\">N\u1ee3<\/td>\n<td style=\"height: 52px; width: 87.9755%;\">T\u1eadp h\u1ee3p chi ph\u00ed kh\u00e1c ph\u00e1t sinh trong k\u1ef3 (thanh l\u00fd TSC\u0110, ti\u1ec1n ph\u1ea1t, ch\u00eanh l\u1ec7ch l\u1ed7 \u0111\u00e1nh gi\u00e1 l\u1ea1i, t\u00e0i s\u1ea3n thi\u1ebfu&#8230;)<\/td>\n<\/tr>\n<tr style=\"height: 52px;\">\n<td style=\"height: 52px; width: 11.0429%;\">C\u00f3<\/td>\n<td style=\"height: 52px; width: 87.9755%;\">K\u1ebft chuy\u1ec3n to\u00e0n b\u1ed9 chi ph\u00ed kh\u00e1c cu\u1ed1i k\u1ef3 sang TK 911 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">\u0110\u1eb7c \u0111i\u1ec3m kh\u00f4ng c\u00f3 s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3 n\u00e0y \u0111\u1ed3ng ngh\u0129a v\u1edbi vi\u1ec7c t\u00e0i kho\u1ea3n 811 s\u1ebd kh\u00f4ng xu\u1ea5t hi\u1ec7n tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n, m\u00e0 ch\u1ec9 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn ch\u1ec9 ti\u00eau l\u1ee3i nhu\u1eadn kh\u00e1c tr\u00ean B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a k\u1ef3 ph\u00e1t sinh.<\/p>\n<p style=\"text-align: justify;\">\u0110\u1eb7c \u0111i\u1ec3m n\u00e0y kh\u00f4ng ph\u1ea3i ri\u00eang c\u00f3 c\u1ee7a TK 811 &#8211; c\u00e1c t\u00e0i kho\u1ea3n thu\u1ed9c nh\u00f3m chi ph\u00ed v\u00e0 thu nh\u1eadp (nh\u01b0 632, 641, 642, 711) trong h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n doanh nghi\u1ec7p \u0111\u1ec1u \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n h\u1ebft m\u1ed7i k\u1ef3 theo nguy\u00ean t\u1eafc chung, kh\u00e1c v\u1edbi nh\u00f3m t\u00e0i kho\u1ea3n t\u00e0i s\u1ea3n v\u00e0 ngu\u1ed3n v\u1ed1n (nh\u01b0 154, 242, 331) v\u1eabn gi\u1eef s\u1ed1 d\u01b0 sang k\u1ef3 sau.<\/p>\n<p style=\"text-align: justify;\">D\u00f9 kh\u00f4ng c\u00f3 s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3 tr\u00ean s\u1ed5 c\u00e1i, doanh nghi\u1ec7p v\u1eabn c\u1ea7n theo d\u00f5i chi ti\u1ebft t\u1eebng kho\u1ea3n chi ph\u00ed kh\u00e1c \u0111\u00e3 ph\u00e1t sinh trong n\u0103m theo s\u1ed5 chi ti\u1ebft ri\u00eang, thay v\u00ec ch\u1ec9 nh\u00ecn v\u00e0o s\u1ed1 t\u1ed5ng c\u1ed9ng tr\u00ean t\u00e0i kho\u1ea3n 811.<\/p>\n<p style=\"text-align: justify;\">L\u00fd do l\u00e0 khi quy\u1ebft to\u00e1n thu\u1ebf TNDN cu\u1ed1i n\u0103m, k\u1ebf to\u00e1n c\u1ea7n t\u00e1ch \u0111\u01b0\u1ee3c ch\u00ednh x\u00e1c kho\u1ea3n n\u00e0o trong t\u1ed5ng s\u1ed1 \u0111\u00e3 k\u1ebft chuy\u1ec3n thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0 kho\u1ea3n n\u00e0o kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb, nh\u01b0 tr\u00ecnh b\u00e0y \u1edf ph\u1ea7n 4 &#8211; vi\u1ec7c n\u00e0y kh\u00f4ng th\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c n\u1ebfu ch\u1ec9 d\u1ef1a v\u00e0o s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3 b\u1eb1ng 0 c\u1ee7a t\u00e0i kho\u1ea3n.<\/p>\n<h3 style=\"text-align: justify;\">3.2. V\u00ed d\u1ee5 minh h\u1ecda b\u00fat to\u00e1n thanh l\u00fd TSC\u0110 v\u00e0 b\u00fat to\u00e1n ti\u1ec1n ph\u1ea1t h\u1ee3p \u0111\u1ed3ng<\/h3>\n<p style=\"text-align: justify;\">\u0110\u1ec3 h\u00ecnh dung r\u00f5 h\u01a1n c\u00e1ch h\u1ea1ch to\u00e1n, d\u01b0\u1edbi \u0111\u00e2y l\u00e0 hai v\u00ed d\u1ee5 minh h\u1ecda nghi\u1ec7p v\u1ee5 mang t\u00ednh gi\u1ea3 \u0111\u1ecbnh, gi\u00fap ng\u01b0\u1eddi \u0111\u1ecdc h\u00ecnh dung c\u00e1ch ghi s\u1ed5 ch\u1ee9 kh\u00f4ng ph\u1ea3i s\u1ed1 li\u1ec7u th\u1ed1ng k\u00ea th\u1ef1c t\u1ebf c\u1ee7a b\u1ea5t k\u1ef3 doanh nghi\u1ec7p c\u1ee5 th\u1ec3 n\u00e0o.<\/p>\n<p style=\"text-align: justify;\">V\u00ed d\u1ee5 1: Doanh nghi\u1ec7p thanh l\u00fd m\u1ed9t t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u00e3 kh\u1ea5u hao h\u1ebft, nguy\u00ean gi\u00e1 500 tri\u1ec7u \u0111\u1ed3ng, gi\u00e1 tr\u1ecb hao m\u00f2n l\u0169y k\u1ebf 500 tri\u1ec7u \u0111\u1ed3ng (gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i b\u1eb1ng 0). Chi ph\u00ed thu\u00ea \u0111\u01a1n v\u1ecb th\u00e1o d\u1ee1, v\u1eadn chuy\u1ec3n t\u00e0i s\u1ea3n l\u00e0 5 tri\u1ec7u \u0111\u1ed3ng, \u0111\u00e3 thanh to\u00e1n b\u1eb1ng ti\u1ec1n m\u1eb7t.<\/p>\n<table>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><strong>Nghi\u1ec7p v\u1ee5<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>\u0110\u1ecbnh kho\u1ea3n<\/strong><\/td>\n<\/tr>\n<tr>\n<td>X\u00f3a s\u1ed5 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u00e3 kh\u1ea5u hao h\u1ebft<\/td>\n<td>N\u1ee3 TK 214 (Hao m\u00f2n TSC\u0110): 500 tri\u1ec7u \u0111\u1ed3ng \/ C\u00f3 TK 211 (T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh): 500 tri\u1ec7u \u0111\u1ed3ng<\/td>\n<\/tr>\n<tr>\n<td>Ghi nh\u1eadn chi ph\u00ed th\u00e1o d\u1ee1, v\u1eadn chuy\u1ec3n<\/td>\n<td>N\u1ee3 TK 811 (Chi ph\u00ed kh\u00e1c): 5 tri\u1ec7u \u0111\u1ed3ng \/ C\u00f3 TK 111 (Ti\u1ec1n m\u1eb7t): 5 tri\u1ec7u \u0111\u1ed3ng<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">V\u00ed d\u1ee5 2: Doanh nghi\u1ec7p b\u1ecb \u0111\u1ed1i t\u00e1c ph\u1ea1t 20 tri\u1ec7u \u0111\u1ed3ng do giao h\u00e0ng ch\u1eadm ti\u1ebfn \u0111\u1ed9 so v\u1edbi h\u1ee3p \u0111\u1ed3ng \u0111\u00e3 k\u00fd, \u0111\u00e3 chuy\u1ec3n kho\u1ea3n thanh to\u00e1n kho\u1ea3n ph\u1ea1t n\u00e0y.<\/p>\n<table>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><strong>Nghi\u1ec7p v\u1ee5<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>\u0110\u1ecbnh kho\u1ea3n<\/strong><\/td>\n<\/tr>\n<tr>\n<td>Ghi nh\u1eadn v\u00e0 thanh to\u00e1n ti\u1ec1n ph\u1ea1t vi ph\u1ea1m h\u1ee3p \u0111\u1ed3ng<\/td>\n<td>N\u1ee3 TK 811 (Chi ph\u00ed kh\u00e1c): 20 tri\u1ec7u \u0111\u1ed3ng \/ C\u00f3 TK 112 (Ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng): 20 tri\u1ec7u \u0111\u1ed3ng<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">N\u1ebfu t\u00e0i s\u1ea3n thanh l\u00fd \u1edf v\u00ed d\u1ee5 1 ch\u01b0a kh\u1ea5u hao h\u1ebft (c\u00f2n gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i l\u1edbn h\u01a1n 0), \u0111\u1ecbnh kho\u1ea3n s\u1ebd c\u00f3 th\u00eam m\u1ed9t d\u00f2ng: N\u1ee3 TK 811 (ph\u1ea7n gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i) v\u00e0 N\u1ee3 TK 214 (ph\u1ea7n hao m\u00f2n l\u0169y k\u1ebf \u0111\u00e3 tr\u00edch), \u0111\u1ed1i \u1ee9ng C\u00f3 TK 211 b\u1eb1ng \u0111\u00fang nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n. Ph\u1ea7n gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i n\u00e0y c\u1ed9ng v\u1edbi chi ph\u00ed th\u00e1o d\u1ee1, v\u1eadn chuy\u1ec3n s\u1ebd t\u1ea1o th\u00e0nh t\u1ed5ng chi ph\u00ed kh\u00e1c c\u1ee7a nghi\u1ec7p v\u1ee5 thanh l\u00fd \u0111\u00f3.<\/p>\n<p style=\"text-align: justify;\">C\u1ea3 hai v\u00ed d\u1ee5 tr\u00ean \u0111\u1ec1u th\u1ec3 hi\u1ec7n r\u00f5 nguy\u00ean t\u1eafc: chi ph\u00ed kh\u00e1c \u0111\u01b0\u1ee3c ghi nh\u1eadn ngay khi ph\u00e1t sinh, kh\u00f4ng ph\u00e2n b\u1ed5 d\u1ea7n nh\u01b0 m\u1ed9t s\u1ed1 t\u00e0i kho\u1ea3n chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc, v\u00e0 kh\u00f4ng ph\u00e2n bi\u1ec7t kho\u1ea3n chi \u0111\u00f3 c\u00f3 \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN hay kh\u00f4ng ngay t\u1ea1i th\u1eddi \u0111i\u1ec3m h\u1ea1ch to\u00e1n.<\/p>\n<p style=\"text-align: justify;\">V\u1ea5n \u0111\u1ec1 thu\u1ebf \u0111\u01b0\u1ee3c x\u1eed l\u00fd \u0111\u1ed9c l\u1eadp \u1edf b\u01b0\u1edbc quy\u1ebft to\u00e1n cu\u1ed1i n\u0103m, tr\u00ecnh b\u00e0y c\u1ee5 th\u1ec3 \u1edf ph\u1ea7n ti\u1ebfp theo. C\u00e1c kho\u1ea3n chi n\u00e0y c\u00f3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf kh\u00f4ng?<\/p>\n<h2 style=\"text-align: justify;\">4. Chi ph\u00ed kh\u00e1c c\u00f3 \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN kh\u00f4ng?<\/h2>\n<p style=\"text-align: justify;\">\u0110\u00e2y l\u00e0 c\u00e2u h\u1ecfi nhi\u1ec1u k\u1ebf to\u00e1n vi\u00ean \u0111\u1eb7t ra khi ghi nh\u1eadn c\u00e1c kho\u1ea3n chi ph\u00ed kh\u00e1c, \u0111\u1eb7c bi\u1ec7t v\u1edbi c\u00e1c kho\u1ea3n ti\u1ec1n ph\u1ea1t. C\u00e2u tr\u1ea3 l\u1eddi c\u1ea7n t\u00e1ch b\u1ea1ch r\u00f5 hai kh\u00eda c\u1ea1nh: ghi nh\u1eadn theo ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n v\u00e0 x\u1eed l\u00fd khi quy\u1ebft to\u00e1n thu\u1ebf TNDN \u2014 \u0111\u00e2y l\u00e0 hai v\u1ea5n \u0111\u1ec1 \u0111\u1ed9c l\u1eadp, kh\u00f4ng \u0111\u00e1nh \u0111\u1ed3ng v\u1edbi nhau.<\/p>\n<p style=\"text-align: justify;\">V\u1ec1 m\u1eb7t k\u1ebf to\u00e1n, m\u1ecdi kho\u1ea3n chi ph\u00ed kh\u00e1c ph\u00e1t sinh th\u1ef1c t\u1ebf, c\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p v\u00e0 \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n \u0111\u00fang ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n hi\u1ec7n h\u00e0nh \u0111\u1ec1u \u0111\u01b0\u1ee3c ghi nh\u1eadn \u0111\u1ea7y \u0111\u1ee7 v\u00e0o t\u00e0i kho\u1ea3n 811, kh\u00f4ng ph\u00e2n bi\u1ec7t kho\u1ea3n \u0111\u00f3 sau n\u00e0y c\u00f3 \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf ch\u1ea5p nh\u1eadn l\u00e0 chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb hay kh\u00f4ng. S\u1ed5 s\u00e1ch k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh \u0111\u00fang b\u1ea3n ch\u1ea5t giao d\u1ecbch th\u1ef1c t\u1ebf \u0111\u00e3 ph\u00e1t sinh c\u1ee7a doanh nghi\u1ec7p.<\/p>\n<p style=\"text-align: justify;\">Tuy nhi\u00ean, khi l\u1eadp t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN, m\u1ed9t s\u1ed1 kho\u1ea3n chi ph\u00ed kh\u00e1c l\u1ea1i kh\u00f4ng \u0111\u01b0\u1ee3c coi l\u00e0 chi ph\u00ed h\u1ee3p l\u00fd, h\u1ee3p l\u1ec7 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt thu\u1ebf, d\u00f9 \u0111\u00e3 h\u1ea1ch to\u00e1n \u0111\u00fang v\u00e0o TK 811. Tr\u01b0\u1eddng h\u1ee3p \u0111i\u1ec3n h\u00ecnh nh\u1ea5t l\u00e0 kho\u1ea3n ti\u1ec1n ph\u1ea1t do vi ph\u1ea1m h\u00e0nh ch\u00ednh.<\/p>\n<p style=\"text-align: justify;\">Theo <a href=\"https:\/\/congbao.chinhphu.vn\/van-ban\/67-2025-qh15-45557.htm?cbid=57755\" target=\"_blank\" rel=\"nofollow noopener\">Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p s\u1ed1 67\/2025\/QH15<\/a> (c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/10\/2025, thay th\u1ebf Lu\u1eadt Thu\u1ebf TNDN s\u1ed1 14\/2008\/QH12 c\u00f9ng c\u00e1c lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung tr\u01b0\u1edbc \u0111\u00f3), \u0110i\u1ec1u 9, kho\u1ea3n 2, \u0111i\u1ec3m b quy \u0111\u1ecbnh r\u00f5 kho\u1ea3n ti\u1ec1n ph\u1ea1t do vi ph\u1ea1m h\u00e0nh ch\u00ednh thu\u1ed9c danh m\u1ee5c c\u00e1c kho\u1ea3n chi kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/p>\n<p style=\"text-align: justify;\">V\u1edbi kho\u1ea3n chi thu\u1ed9c di\u1ec7n kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb n\u00e0y, k\u1ebf to\u00e1n kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00e9p ghi gi\u1ea3m chi ph\u00ed \u0111\u00e3 h\u1ea1ch to\u00e1n tr\u00ean s\u1ed5 s\u00e1ch (v\u00ec \u0111\u00f3 l\u00e0 chi ph\u00ed th\u1ef1c t\u1ebf \u0111\u00e3 ph\u00e1t sinh, \u0111\u00e3 chi tr\u1ea3), m\u00e0 ph\u1ea3i th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh t\u0103ng thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u01b0\u01a1ng \u1ee9ng ngay tr\u00ean t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN cu\u1ed1i n\u0103m.<\/p>\n<p style=\"text-align: justify;\">N\u00f3i c\u00e1ch kh\u00e1c, kho\u1ea3n ti\u1ec1n ph\u1ea1t v\u1eabn n\u1eb1m nguy\u00ean trong chi ph\u00ed k\u1ebf to\u00e1n, nh\u01b0ng b\u1ecb lo\u1ea1i tr\u1eeb kh\u1ecfi chi ph\u00ed \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb khi t\u00ednh ra s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p, khi\u1ebfn s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p t\u0103ng l\u00ean t\u01b0\u01a1ng \u1ee9ng v\u1edbi ph\u1ea7n chi ph\u00ed b\u1ecb lo\u1ea1i.<\/p>\n<p style=\"text-align: justify;\">Ng\u01b0\u1ee3c l\u1ea1i, ph\u1ea7n l\u1edbn c\u00e1c kho\u1ea3n chi ph\u00ed kh\u00e1c c\u00f2n l\u1ea1i v\u1eabn \u0111\u01b0\u1ee3c t\u00ednh l\u00e0 chi ph\u00ed h\u1ee3p l\u00fd khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf, mi\u1ec5n l\u00e0 \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt thu\u1ebf hi\u1ec7n h\u00e0nh. Nh\u00f3m n\u00e0y bao g\u1ed3m chi ph\u00ed thanh l\u00fd t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1ee3p l\u1ec7, ti\u1ec1n ph\u1ea1t vi ph\u1ea1m h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf v\u1edbi \u0111\u1ed1i t\u00e1c (kh\u00f4ng ph\u1ea3i ph\u1ea1t h\u00e0nh ch\u00ednh t\u1eeb c\u01a1 quan nh\u00e0 n\u01b0\u1edbc), v\u00e0 ch\u00eanh l\u1ec7ch l\u1ed7 \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n g\u00f3p v\u1ed1n c\u00f3 \u0111\u1ea7y \u0111\u1ee7 ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p.<\/p>\n<p style=\"text-align: justify;\">L\u00e0m sao \u0111\u1ec3 h\u1ea1n ch\u1ebf sai s\u00f3t khi ghi nh\u1eadn kho\u1ea3n chi n\u00e0y?<\/p>\n<h2 style=\"text-align: justify;\">5. L\u00e0m sao \u0111\u1ec3 h\u1ea1n ch\u1ebf sai s\u00f3t khi ghi nh\u1eadn kho\u1ea3n chi n\u00e0y?<\/h2>\n<p style=\"text-align: justify;\">Tr\u00ean th\u1ef1c t\u1ebf, vi\u1ec7c ghi nh\u1eadn v\u00e0 x\u1eed l\u00fd thu\u1ebf cho kho\u1ea3n chi n\u00e0y th\u01b0\u1eddng ph\u00e1t sinh hai nh\u00f3m sai s\u00f3t ph\u1ed5 bi\u1ebfn, \u0111\u1eb7c bi\u1ec7t \u1edf nh\u1eefng doanh nghi\u1ec7p c\u00f2n h\u1ea1ch to\u00e1n th\u1ee7 c\u00f4ng ho\u1eb7c quy tr\u00ecnh ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 ch\u01b0a ch\u1eb7t ch\u1ebd.<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">Sai s\u00f3t th\u1ee9 nh\u1ea5t l\u00e0 nh\u1ea7m l\u1eabn gi\u1eefa t\u00e0i kho\u1ea3n 811 v\u1edbi c\u00e1c t\u00e0i kho\u1ea3n chi ph\u00ed c\u00f3 t\u00ean g\u1ecdi ho\u1eb7c b\u1ea3n ch\u1ea5t g\u1ea7n gi\u1ed1ng, ph\u1ed5 bi\u1ebfn nh\u1ea5t l\u00e0 TK 632 (gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n) v\u00e0 TK 642 (chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p).<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">V\u00ed d\u1ee5, chi ph\u00ed thanh l\u00fd m\u1ed9t c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 nh\u1ecf \u0111ang d\u00f9ng trong v\u0103n ph\u00f2ng d\u1ec5 b\u1ecb ghi nh\u1ea7m v\u00e0o TK 642 thay v\u00ec TK 811, v\u00ec k\u1ebf to\u00e1n ch\u1ec9 nh\u00ecn v\u00e0o vi\u1ec7c &#8220;thanh l\u00fd&#8221; m\u00e0 kh\u00f4ng x\u00e9t \u0111\u1ebfn b\u1ea3n ch\u1ea5t t\u00e0i s\u1ea3n \u0111\u00f3 c\u00f3 ph\u1ea3i TSC\u0110 hay kh\u00f4ng, v\u00e0 nghi\u1ec7p v\u1ee5 c\u00f3 mang t\u00ednh b\u1ea5t th\u01b0\u1eddng, t\u00e1ch bi\u1ec7t kh\u1ecfi ho\u1ea1t \u0111\u1ed9ng th\u01b0\u1eddng xuy\u00ean hay kh\u00f4ng.<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">Sai s\u00f3t th\u1ee9 hai, nghi\u00eam tr\u1ecdng h\u01a1n v\u1ec1 m\u1eb7t thu\u1ebf, l\u00e0 b\u1ecf s\u00f3t b\u01b0\u1edbc \u0111i\u1ec1u ch\u1ec9nh t\u0103ng thu nh\u1eadp ch\u1ecbu thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n chi kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi l\u1eadp t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN cu\u1ed1i n\u0103m.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">N\u1ebfu doanh nghi\u1ec7p ph\u00e1t sinh nhi\u1ec1u kho\u1ea3n ph\u1ea1t h\u00e0nh ch\u00ednh r\u1ea3i r\u00e1c trong n\u0103m, \u0111\u01b0\u1ee3c nhi\u1ec1u ng\u01b0\u1eddi kh\u00e1c nhau ghi nh\u1eadn v\u00e0o s\u1ed5 s\u00e1ch t\u1ea1i c\u00e1c th\u1eddi \u0111i\u1ec3m kh\u00e1c nhau, k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p cu\u1ed1i n\u0103m r\u1ea5t d\u1ec5 b\u1ecf s\u00f3t m\u1ed9t v\u00e0i kho\u1ea3n khi t\u1ed5ng h\u1ee3p danh s\u00e1ch chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb, d\u1eabn \u0111\u1ebfn k\u00ea khai thi\u1ebfu v\u00e0 c\u00f3 th\u1ec3 b\u1ecb truy thu, ph\u1ea1t ch\u1eadm n\u1ed9p khi c\u01a1 quan thu\u1ebf thanh tra sau n\u00e0y.<\/p>\n<p style=\"text-align: justify;\">M\u1ed9t c\u00e1ch ph\u00f2ng ng\u1eeba \u0111\u01a1n gi\u1ea3n nh\u01b0ng hi\u1ec7u qu\u1ea3 l\u00e0 \u0111\u1ed1i chi\u1ebfu ch\u00e9o gi\u1eefa s\u1ed5 chi ti\u1ebft TK 811 v\u00e0 danh s\u00e1ch c\u00e1c quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh doanh nghi\u1ec7p nh\u1eadn \u0111\u01b0\u1ee3c trong n\u0103m (l\u01b0u t\u1ea1i b\u1ed9 ph\u1eadn ph\u00e1p ch\u1ebf ho\u1eb7c h\u00e0nh ch\u00ednh) tr\u01b0\u1edbc khi l\u1eadp t\u1edd khai quy\u1ebft to\u00e1n, thay v\u00ec ch\u1ec9 d\u1ef1a v\u00e0o tr\u00ed nh\u1edb c\u1ee7a k\u1ebf to\u00e1n ph\u1ee5 tr\u00e1ch.<\/p>\n<p style=\"text-align: justify;\">Vi\u1ec7c n\u00e0y n\u00ean th\u1ef1c hi\u1ec7n \u0111\u1ecbnh k\u1ef3 h\u1eb1ng qu\u00fd thay v\u00ec d\u1ed3n v\u00e0o cu\u1ed1i n\u0103m, \u0111\u1ec3 tr\u00e1nh b\u1ecf s\u00f3t khi kh\u1ed1i l\u01b0\u1ee3ng ch\u1ee9ng t\u1eeb t\u00edch l\u0169y qu\u00e1 nhi\u1ec1u.<\/p>\n<p style=\"text-align: justify;\">\u0110\u1ec3 h\u1ea1n ch\u1ebf c\u1ea3 hai nh\u00f3m sai s\u00f3t tr\u00ean, doanh nghi\u1ec7p c\u1ea7n m\u1ed9t h\u1ec7 th\u1ed1ng theo d\u00f5i t\u00e1ch bi\u1ec7t r\u00f5 r\u00e0ng gi\u1eefa c\u00e1c kho\u1ea3n chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb ngay t\u1eeb th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn, thay v\u00ec d\u1ed3n vi\u1ec7c r\u00e0 so\u00e1t v\u00e0o cu\u1ed1i n\u0103m.<\/p>\n<p style=\"text-align: justify;\">Ph\u1ea7n m\u1ec1m Accnet ERP h\u1ed7 tr\u1ee3 h\u1ea1ch to\u00e1n \u0111\u00fang t\u00e0i kho\u1ea3n theo \u0111\u00fang ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n hi\u1ec7n h\u00e0nh, \u0111\u1ed3ng th\u1eddi cho ph\u00e9p g\u1eafn nh\u00e3n theo d\u00f5i ri\u00eang c\u00e1c kho\u1ea3n chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf ngay t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh, gi\u00fap k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p nhanh v\u00e0 gi\u1ea3m sai s\u00f3t khi l\u1eadp t\u1edd khai quy\u1ebft to\u00e1n.<\/p>\n<p style=\"text-align: center;\">\t\t<div data-elementor-type=\"container\" data-elementor-id=\"47765\" class=\"elementor elementor-47765\" data-elementor-post-type=\"elementor_library\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2185786 e-flex e-con-boxed e-con e-parent\" data-id=\"2185786\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9742f47 elementor-widget elementor-widget-text-editor\" data-id=\"9742f47\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div><p style=\"text-align: center;\"><strong style=\"color: #cf2e2e; font-size: 130%; text-align: center;\">GI\u1ea2I PH\u00c1P K\u1ebe TO\u00c1N ACCNET ERP T\u00cdCH H\u1ee2P AI T\u1ef0 \u0110\u1ed8NG H\u00d3A M\u1eccI NGHI\u1ec6P V\u1ee4<\/strong><\/p><\/div><p style=\"text-align: justify;\" data-start=\"308\" data-end=\"594\">AccNet ERP l\u00e0 gi\u1ea3i ph\u00e1p ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n t\u00e0i ch\u00ednh t\u00edch h\u1ee3p trong h\u1ec7 th\u1ed1ng qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p to\u00e0n di\u1ec7n, \u0111\u01b0\u1ee3c ph\u00e1t tri\u1ec3n b\u1edfi C\u00f4ng ty L\u1ea1c Vi\u1ec7t. \u0110i\u1ec3m kh\u00e1c bi\u1ec7t n\u1ed5i b\u1eadt c\u1ee7a AccNet ERP ch\u00ednh l\u00e0 vi\u1ec7c <strong data-start=\"508\" data-end=\"542\">\u1ee9ng d\u1ee5ng tr\u00ed tu\u1ec7 nh\u00e2n t\u1ea1o (AI)<\/strong> trong nhi\u1ec1u quy tr\u00ecnh k\u1ebf to\u00e1n gi\u00fap doanh nghi\u1ec7p:<\/p><ul style=\"text-align: justify;\"><li data-start=\"597\" data-end=\"643\">T\u1ef1 \u0111\u1ed9ng h\u00f3a h\u1ea1ch to\u00e1n v\u00e0 ph\u00e2n lo\u1ea1i ch\u1ee9ng t\u1eeb.<\/li><li data-start=\"646\" data-end=\"696\">N\u00e2ng cao t\u00ednh ch\u00ednh x\u00e1c trong ki\u1ec3m so\u00e1t s\u1ed1 li\u1ec7u.<\/li><li data-start=\"699\" data-end=\"756\">R\u00fat ng\u1eafn th\u1eddi gian x\u1eed l\u00fd nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n \u2013 t\u00e0i ch\u00ednh.<\/li><\/ul><p style=\"text-align: justify;\" data-start=\"758\" data-end=\"913\">Nh\u1edd \u0111\u00f3, AccNet ERP kh\u00f4ng ch\u1ec9 l\u00e0 c\u00f4ng c\u1ee5 h\u1ed7 tr\u1ee3 m\u00e0 c\u00f2n l\u00e0 \u201ctr\u1ee3 l\u00fd th\u00f4ng minh\u201d \u0111\u1ed3ng h\u00e0nh c\u00f9ng doanh nghi\u1ec7p trong qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh minh b\u1ea1ch hi\u1ec7u qu\u1ea3.<\/p><p style=\"text-align: justify;\"><span style=\"color: #000000;\"><b>T\u00ednh n\u0103ng n\u1ed5i b\u1eadt:<\/b><\/span><\/p><p style=\"text-align: justify;\">\u2714\ufe0f T\u1ef1 \u0111\u1ed9ng h\u1ea1ch to\u00e1n ch\u1ee9ng t\u1eeb, \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3 nh\u1edd AI.<br data-start=\"1028\" data-end=\"1031\" \/>\u2714\ufe0f Qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh \u2013 k\u1ebf to\u00e1n \u0111a chi nh\u00e1nh, \u0111a c\u00f4ng ty con.<br data-start=\"1091\" data-end=\"1094\" \/>\u2714\ufe0f B\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t theo chu\u1ea9n Vi\u1ec7t Nam &amp; qu\u1ed1c t\u1ebf (VAS, IFRS).<br data-start=\"1166\" data-end=\"1169\" \/>\u2714\ufe0f Qu\u1ea3n tr\u1ecb d\u00f2ng ti\u1ec1n, ng\u00e2n s\u00e1ch, d\u1ef1 b\u00e1o chi ph\u00ed ch\u00ednh x\u00e1c.<br data-start=\"1228\" data-end=\"1231\" \/>\u2714\ufe0f K\u1ebft n\u1ed1i v\u1edbi c\u00e1c ph\u00e2n h\u1ec7 qu\u1ea3n tr\u1ecb nh\u00e2n s\u1ef1, s\u1ea3n xu\u1ea5t, b\u00e1n h\u00e0ng \u0111\u1ec3 \u0111\u1ed3ng b\u1ed9 d\u1eef li\u1ec7u.<br data-start=\"1314\" data-end=\"1317\" \/>\u2714\ufe0f T\u00edch h\u1ee3p AI trong ph\u00e2n t\u00edch s\u1ed1 li\u1ec7u, c\u1ea3nh b\u00e1o r\u1ee7i ro v\u00e0 \u0111\u1ec1 xu\u1ea5t ph\u01b0\u01a1ng \u00e1n t\u1ed1i \u01b0u.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1c4a85f elementor-widget elementor-widget-image\" data-id=\"1c4a85f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"1536\" height=\"679\" src=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/08\/mo-hinh-he-thong-LV-accnet-erp.png\" class=\"attachment-full size-full wp-image-48734\" alt=\"ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n accnet erp\" srcset=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/08\/mo-hinh-he-thong-LV-accnet-erp.png 1536w, https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/08\/mo-hinh-he-thong-LV-accnet-erp-768x340.png 768w, https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/08\/mo-hinh-he-thong-LV-accnet-erp-18x8.png 18w\" sizes=\"(max-width: 1536px) 100vw, 1536px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-902027a elementor-widget elementor-widget-text-editor\" data-id=\"902027a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div><p style=\"text-align: center;\"><span style=\"font-size: 120%; color: #cf2e2e;\"><strong>KH\u00c1CH H\u00c0NG TI\u00caU BI\u1ec2U \u0110ANG TRI\u1ec2N KHAI ACCNET ERP<\/strong><\/span><\/p><\/div><ul><li style=\"text-align: justify;\" data-start=\"193\" data-end=\"280\"><strong data-start=\"200\" data-end=\"280\">Nitto Denko \u2013 Ki\u1ec3m so\u00e1t chi ph\u00ed s\u1ea3n xu\u1ea5t nh\u1edd \u1ee9ng d\u1ee5ng k\u1ebf to\u00e1n t\u00ednh gi\u00e1 th\u00e0nh: <\/strong>Nitto Denko \u0111\u00e3 l\u1ef1a ch\u1ecdn gi\u1ea3i ph\u00e1p <strong data-start=\"315\" data-end=\"329\">AccNet ERP<\/strong> \u0111\u1ec3 tri\u1ec3n khai h\u1ec7 th\u1ed1ng <strong data-start=\"353\" data-end=\"379\">k\u1ebf to\u00e1n t\u00ednh gi\u00e1 th\u00e0nh<\/strong>, gi\u00fap doanh nghi\u1ec7p ki\u1ec3m so\u00e1t chi ph\u00ed hi\u1ec7u qu\u1ea3 h\u01a1n trong qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t. Sau m\u1ed9t th\u1eddi gian s\u1eed d\u1ee5ng, c\u00f4ng ty \u0111\u00e1nh gi\u00e1 cao hi\u1ec7u qu\u1ea3 th\u1ef1c ti\u1ec5n m\u00e0 h\u1ec7 th\u1ed1ng mang l\u1ea1i, c\u0169ng nh\u01b0 m\u1ee9c \u0111\u1ed9 \u1ed5n \u0111\u1ecbnh v\u01b0\u1ee3t tr\u1ed9i so v\u1edbi c\u00e1c ph\u1ea7n m\u1ec1m kh\u00e1c tr\u00ean th\u1ecb tr\u01b0\u1eddng.<\/li><li style=\"text-align: justify;\" data-start=\"659\" data-end=\"742\"><strong data-start=\"666\" data-end=\"742\">ANTESCO \u2013 T\u00e1i c\u1ea5u tr\u00fac quy tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng v\u1edbi k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb v\u1eadn h\u00e0nh: <\/strong>T\u1ea1i ANTESCO, \u0111\u1ed9i ng\u0169 t\u01b0 v\u1ea5n v\u00e0 tri\u1ec3n khai c\u1ee7a AccNetERP \u0111\u00e3 ph\u1ed1i h\u1ee3p ch\u1eb7t ch\u1ebd v\u1edbi doanh nghi\u1ec7p trong giai \u0111o\u1ea1n \u0111\u1ea7u, thi\u1ebft l\u1eadp l\u1ea1i quy tr\u00ecnh chu\u1ea9n v\u00e0 x\u00e2y d\u1ef1ng lu\u1ed3ng c\u00f4ng vi\u1ec7c li\u00ean ph\u00f2ng ban xuy\u00ean su\u1ed1t. Gi\u1ea3i ph\u00e1p \u0111\u00e3 gi\u00fap ANTESCO c\u1ea3i thi\u1ec7n \u0111\u00e1ng k\u1ec3 kh\u1ea3 n\u0103ng qu\u1ea3n tr\u1ecb v\u1eadn h\u00e0nh m\u1ed9t c\u00e1ch \u0111\u1ed3ng b\u1ed9 v\u00e0 linh ho\u1ea1t<\/li><li style=\"text-align: justify;\" data-start=\"1083\" data-end=\"1167\"><strong data-start=\"1090\" data-end=\"1167\">Khatoco \u2013 M\u1edf r\u1ed9ng g\u00f3i gi\u1ea3i ph\u00e1p AccNetC sau tri\u1ec3n khai th\u00e0nh c\u00f4ng ban \u0111\u1ea7u: <\/strong>L\u1ea1c Vi\u1ec7t \u0111\u00e3 tri\u1ec3n khai th\u00e0nh c\u00f4ng <strong data-start=\"1202\" data-end=\"1227\">g\u00f3i gi\u1ea3i ph\u00e1p AccNetC<\/strong> cho C\u00f4ng ty TNHH Th\u01b0\u01a1ng m\u1ea1i Khatoco t\u1ea1i Nha Trang theo tho\u1ea3 thu\u1eadn k\u00fd k\u1ebft ng\u00e0y 29\/07\/2014. <a id=\"formtuvan\"><\/a>Sau khi ba ph\u00e2n h\u1ec7 \u0111\u1ea7u ti\u00ean \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o v\u1eadn h\u00e0nh hi\u1ec7u qu\u1ea3, Khatoco d\u1ef1 \u0111\u1ecbnh s\u1ebd ti\u1ebfp t\u1ee5c h\u1ee3p t\u00e1c v\u00e0 m\u1edf r\u1ed9ng th\u00eam c\u00e1c ph\u00e2n h\u1ec7 t\u00e0i ch\u00ednh \u2013 k\u1ebf to\u00e1n v\u00e0 qu\u1ea3n l\u00fd b\u00e1n l\u1ebb v\u1edbi AccNetC, th\u1ec3 hi\u1ec7n s\u1ef1 tin t\u01b0\u1edfng s\u00e2u s\u1eafc v\u00e0o n\u0103ng l\u1ef1c tri\u1ec3n khai v\u00e0 ch\u1ea5t l\u01b0\u1ee3ng d\u1ecbch v\u1ee5 t\u1eeb L\u1ea1c Vi\u1ec7t.<\/li><\/ul><p style=\"text-align: center;\"><span style=\"font-size: 120%; color: #cf2e2e;\"><strong>ACCNET ERP L\u00c0M \u0110\u01af\u1ee2C G\u00cc M\u00c0 C\u00c1C PM K\u1ebe TO\u00c1N PH\u1ed4 BI\u1ebeN GI\u00c1 R\u1eba KH\u00d4NG L\u00c0M \u0110\u01af\u1ee2C?<\/strong><\/span><\/p><p style=\"text-align: justify;\">C\u00e1c ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n gi\u00e1 r\u1ebb th\u01b0\u1eddng ch\u1ec9 gi\u1ea3i quy\u1ebft ghi nh\u1eadn k\u1ebf to\u00e1n + b\u00e1o c\u00e1o c\u01a1 b\u1ea3n, trong khi m\u1ed9t h\u1ec7 th\u1ed1ng AccNet ERP (on-premise, customizable) gi\u1ea3i quy\u1ebft qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh to\u00e0n doanh nghi\u1ec7p.<\/p><ul><li style=\"text-align: justify;\"><em><span style=\"text-decoration: underline;\"><strong>H\u1ee3p nh\u1ea5t b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111a c\u00f4ng ty<\/strong><\/span><\/em>: H\u1ee3p nh\u1ea5t nhi\u1ec1u c\u00f4ng ty con; Lo\u1ea1i tr\u1eeb giao d\u1ecbch n\u1ed9i b\u1ed9; T\u1ef1 \u0111\u1ed9ng t\u1ea1o b\u00e1o c\u00e1o h\u1ee3p nh\u1ea5t<\/li><li style=\"text-align: justify;\"><em><span style=\"text-decoration: underline;\"><strong>T\u00f9y ch\u1ec9nh quy tr\u00ecnh k\u1ebf to\u00e1n<\/strong><\/span><\/em> theo doanh nghi\u1ec7p, c\u00f3 th\u1ec3 custom workflow theo \u0111\u1eb7c th\u00f9 doanh nghi\u1ec7p<\/li><li style=\"text-align: justify;\"><em><span style=\"text-decoration: underline;\"><strong>T\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n xu\u1ea5t ph\u1ee9c t\u1ea1p<\/strong><\/span><\/em>: C\u00f3 th\u1ec3 t\u00ednh gi\u00e1 th\u00e0nh theo nhi\u1ec1u c\u00f4ng \u0111o\u1ea1n, nhi\u1ec1u ph\u00e2n x\u01b0\u1edfng, nhi\u1ec1u \u0111\u1ecbnh m\u1ee9c.<\/li><li style=\"text-align: justify;\"><em><span style=\"text-decoration: underline;\"><strong>Qu\u1ea3n tr\u1ecb ng\u00e2n s\u00e1ch to\u00e0n doanh nghi\u1ec7p<\/strong><\/span><\/em>: l\u1eadp ng\u00e2n s\u00e1ch theo ph\u00f2ng ban, ki\u1ec3m so\u00e1t ng\u00e2n s\u00e1ch theo d\u1ef1 \u00e1n, c\u1ea3nh b\u00e1o v\u01b0\u1ee3t ng\u00e2n s\u00e1ch.<\/li><li style=\"text-align: justify;\"><em><span style=\"text-decoration: underline;\"><strong>T\u00edch h\u1ee3p h\u1ec7 th\u1ed1ng n\u1ed9i b\u1ed9 doanh nghi\u1ec7p<\/strong><\/span><\/em>: AccNet ERP c\u00f3 th\u1ec3 t\u00edch h\u1ee3p HRM, CRM, DMS, MES, POS, Core banking, h\u1ec7 th\u1ed1ng n\u1ed9i b\u1ed9.<\/li><li style=\"text-align: justify;\"><em><span style=\"text-decoration: underline;\"><strong>D\u1eef li\u1ec7u b\u1ea3o m\u1eadt<\/strong><\/span><\/em>: Tri\u1ec3n khai On-premise tr\u00ean server doanh nghi\u1ec7p, d\u1eef li\u1ec7u \u0111\u01b0\u1ee3c b\u1ea3o m\u1eadt do DN ki\u1ec3m so\u00e1t ho\u00e0n to\u00e0n.<\/li><li style=\"text-align: justify;\"><em><span style=\"text-decoration: underline;\"><strong>Kh\u1ea3 n\u0103ng x\u1eed l\u00fd d\u1eef li\u1ec7u l\u1edbn<\/strong><\/span><\/em> v\u1edbi h\u00e0ng tri\u1ec7u ch\u1ee9ng t\u1eeb, quy tr\u00ecnh k\u1ebf to\u00e1n ph\u1ee9c t\u1ea1p<\/li><li style=\"text-align: justify;\"><em><span style=\"text-decoration: underline;\"><strong>B\u00e1o c\u00e1o qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh n\u00e2ng cao<\/strong><\/span><\/em>: b\u00e1o c\u00e1o d\u00f2ng ti\u1ec1n, ph\u00e2n t\u00edch l\u1ee3i nhu\u1eadn, ph\u00e2n t\u00edch chi ph\u00ed, dashboard t\u00e0i ch\u00ednh.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5757393 e-con-full e-flex e-con e-child\" data-id=\"5757393\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2544591 elementor-widget elementor-widget-text-editor\" data-id=\"2544591\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: center;\"><span style=\"color: #cf2e2e;\"><strong>\u0110\u0102NG K\u00dd NH\u1eacN DEMO NGAY<\/strong><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ba78556 elementor-widget elementor-widget-formidable\" data-id=\"ba78556\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"formidable.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"frm_forms  with_frm_style frm_style_formidable-style\" id=\"frm_form_30_container\" data-token=\"d07f7eccc643613070a855152b2fa637\">\n<form enctype=\"multipart\/form-data\" method=\"post\" class=\"frm-show-form \" id=\"form_pm-ke-toan\" data-token=\"d07f7eccc643613070a855152b2fa637\">\n<div class=\"frm_form_fields \">\n<fieldset>\n<legend class=\"frm_screen_reader\">\u0110\u0103ng k\u00fd PM k\u1ebf to\u00e1n<\/legend>\r\n\r\n<div class=\"frm_fields_container\">\n<input type=\"hidden\" name=\"frm_action\" value=\"create\" \/>\n<input type=\"hidden\" name=\"form_id\" value=\"30\" \/>\n<input type=\"hidden\" name=\"frm_hide_fields_30\" id=\"frm_hide_fields_30\" value=\"\" \/>\n<input type=\"hidden\" name=\"form_key\" value=\"pm-ke-toan\" \/>\n<input type=\"hidden\" name=\"item_meta[0]\" value=\"\" \/>\n<input type=\"hidden\" id=\"frm_submit_entry_30\" name=\"frm_submit_entry_30\" value=\"0df6d3153e\" \/><input type=\"hidden\" name=\"_wp_http_referer\" value=\"\/en\/wp-json\/wp\/v2\/posts\/53272\" \/><div id=\"frm_field_277_container\" class=\"frm_form_field form-field  frm_required_field frm_top_container frm12 frm_first\">\r\n    <label for=\"field_k597l745\" id=\"field_k597l745_label\" class=\"frm_primary_label\">\r\n        <span class=\"frm_required\" aria-hidden=\"true\"><\/span>\r\n    <\/label>\r\n    <input type=\"text\" id=\"field_k597l745\" name=\"item_meta[277]\" value=\"\"  placeholder=\"H\u1ecd v\u00e0 t\u00ean*\" data-reqmsg=\"Th\u00f4ng tin n\u00e0y kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u1ec3 tr\u1ed1ng\" aria-required=\"true\" data-invmsg=\"Text is invalid\" aria-invalid=\"false\"  \/>\r\n    \r\n    \r\n<\/div>\n<div id=\"frm_field_278_container\" class=\"frm_form_field form-field  frm_required_field frm_top_container frm6 frm_first\">\r\n    <label for=\"field_k7d4c745\" id=\"field_k7d4c745_label\" class=\"frm_primary_label\">\r\n        <span class=\"frm_required\" aria-hidden=\"true\"><\/span>\r\n    <\/label>\r\n    <input type=\"tel\" id=\"field_k7d4c745\" name=\"item_meta[278]\" value=\"\"  placeholder=\"S\u1ed1 \u0111i\u1ec7n tho\u1ea1i*\" data-reqmsg=\"Th\u00f4ng tin n\u00e0y kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u1ec3 tr\u1ed1ng\" aria-required=\"true\" data-invmsg=\"This field kh\u00f4ng h\u1ee3p l\u1ec7\" aria-invalid=\"false\" pattern=\"((\\+\\d{1,3}(-|.| )?\\(?\\d\\)?(-| |.)?\\d{1,5})|(\\(?\\d{2,6}\\)?))(-|.| )?(\\d{3,4})(-|.| )?(\\d{4})(( x| ext)\\d{1,5}){0,1}$\"  \/>\r\n    \r\n    \r\n<\/div>\n<div id=\"frm_field_279_container\" class=\"frm_form_field form-field  frm_required_field frm_top_container frm6\">\r\n    <label for=\"field_qnbh4745\" id=\"field_qnbh4745_label\" class=\"frm_primary_label\">\r\n        <span class=\"frm_required\" aria-hidden=\"true\"><\/span>\r\n    <\/label>\r\n    <input type=\"email\" id=\"field_qnbh4745\" name=\"item_meta[279]\" value=\"\"  placeholder=\"Email*\" data-reqmsg=\"Th\u00f4ng tin n\u00e0y kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u1ec3 tr\u1ed1ng\" aria-required=\"true\" data-invmsg=\"This field kh\u00f4ng h\u1ee3p l\u1ec7\" aria-invalid=\"false\"  \/>\r\n    \r\n    \r\n<\/div>\n<div id=\"frm_field_280_container\" class=\"frm_form_field form-field  frm_top_container frm6 frm_first\">\r\n\t<label for=\"field_c6cjz3\" id=\"field_c6cjz3_label\" class=\"frm_primary_label\">\r\n\t\t<span class=\"frm_required\" aria-hidden=\"true\"><\/span>\r\n\t<\/label>\r\n\t\t\t<select name=\"item_meta[280]\" id=\"field_c6cjz3\"  placeholder=\"Ch\u1ee9c v\u1ee5\" data-invmsg=\"This field kh\u00f4ng h\u1ee3p l\u1ec7\" aria-invalid=\"false\"  >\n\t\t<option  class=\"frm-select-placeholder\" value=\"\" data-placeholder=\"true\">Ch\u1ee9c v\u1ee5<\/option><option  value=\"Ch\u1ee7 doanh nghi\u1ec7p\">Ch\u1ee7 doanh nghi\u1ec7p<\/option><option  value=\"Gi\u00e1m \u0111\u1ed1c\/Ph\u00f3 gi\u00e1m \u0111\u1ed1c\">Gi\u00e1m \u0111\u1ed1c\/Ph\u00f3 gi\u00e1m \u0111\u1ed1c<\/option><option  value=\"Tr\u01b0\u1edfng ph\u00f2ng K\u00ea\u0301 toa\u0301n\">Tr\u01b0\u1edfng ph\u00f2ng K\u00ea\u0301 toa\u0301n<\/option><option  value=\"Tr\u01b0\u1edfng ph\u00f2ng Mua ha\u0300ng\">Tr\u01b0\u1edfng ph\u00f2ng Mua ha\u0300ng<\/option><option  value=\"Tr\u01b0\u1edfng ph\u00f2ng IT\">Tr\u01b0\u1edfng ph\u00f2ng IT<\/option><option  value=\"Tr\u01b0\u1edfng ph\u00f2ng Nh\u00e2n s\u1ef1\">Tr\u01b0\u1edfng ph\u00f2ng Nh\u00e2n s\u1ef1<\/option><option  value=\"Tr\u01b0\u1edfng ph\u00f2ng Marketing\">Tr\u01b0\u1edfng ph\u00f2ng Marketing<\/option><option  value=\"Tr\u01b0\u1edfng ph\u00f2ng Kinh doanh\">Tr\u01b0\u1edfng ph\u00f2ng Kinh doanh<\/option><option  value=\"Qu\u1ea3n l\u00fd d\u1ef1 \u00e1n\">Qu\u1ea3n l\u00fd d\u1ef1 \u00e1n<\/option><option  value=\"Nh\u00e2n vi\u00ean\">Nh\u00e2n vi\u00ean<\/option><option  value=\"Kh\u00e1c\">Kh\u00e1c<\/option>\t<\/select>\n\t\r\n\t\r\n\t\r\n<\/div>\n<div id=\"frm_field_281_container\" class=\"frm_form_field form-field  frm_required_field frm_top_container frm6\">\r\n    <label for=\"field_92h0d745\" id=\"field_92h0d745_label\" class=\"frm_primary_label\">\r\n        <span class=\"frm_required\" aria-hidden=\"true\"><\/span>\r\n    <\/label>\r\n    <input type=\"text\" id=\"field_92h0d745\" name=\"item_meta[281]\" value=\"\"  placeholder=\"T\u00ean doanh nghi\u1ec7p\/MST*\" data-reqmsg=\"Th\u00f4ng tin n\u00e0y kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u1ec3 tr\u1ed1ng\" aria-required=\"true\" data-invmsg=\"Text is invalid\" aria-invalid=\"false\"  \/>\r\n    \r\n    \r\n<\/div>\n<div id=\"frm_field_282_container\" class=\"frm_form_field form-field  frm_top_container frm6 frm_first\">\r\n\t<label for=\"field_tidhs5\" id=\"field_tidhs5_label\" class=\"frm_primary_label\">\r\n\t\t<span class=\"frm_required\" aria-hidden=\"true\"><\/span>\r\n\t<\/label>\r\n\t\t\t<select name=\"item_meta[282]\" id=\"field_tidhs5\"  placeholder=\"Quy m\u00f4 nh\u00e2n s\u1ef1\" data-invmsg=\"This field kh\u00f4ng h\u1ee3p l\u1ec7\" aria-invalid=\"false\"  >\n\t\t<option  class=\"frm-select-placeholder\" value=\"\" data-placeholder=\"true\">Quy m\u00f4 nh\u00e2n s\u1ef1<\/option><option  value=\"Si\u00eau Nho\u0309 (&lt;20)\">Si\u00eau Nho\u0309 (&lt;20)<\/option><option  value=\"Nho\u0309 (&lt;=100)\">Nho\u0309 (&lt;=100)<\/option><option  value=\"V\u01b0\u0300a (&lt;=500)\">V\u01b0\u0300a (&lt;=500)<\/option><option  value=\"L\u01a1\u0301n (&lt;=3000)\">L\u01a1\u0301n (&lt;=3000)<\/option><option  value=\"R\u00e2\u0301t L\u01a1\u0301n (&gt;3000)\">R\u00e2\u0301t L\u01a1\u0301n (&gt;3000)<\/option>\t<\/select>\n\t\r\n\t\r\n\t\r\n<\/div>\n<div id=\"frm_field_283_container\" class=\"frm_form_field form-field  frm_top_container frm6\">\r\n\t<label for=\"field_obq9c34\" id=\"field_obq9c34_label\" class=\"frm_primary_label\">\r\n\t\t<span class=\"frm_required\" aria-hidden=\"true\"><\/span>\r\n\t<\/label>\r\n\t\t\t<select name=\"item_meta[283]\" id=\"field_obq9c34\"  placeholder=\"Ng\u00e0nh ngh\u1ec1\" data-invmsg=\"This field kh\u00f4ng h\u1ee3p l\u1ec7\" aria-invalid=\"false\"  >\n\t\t<option  class=\"frm-select-placeholder\" value=\"\" data-placeholder=\"true\">Ng\u00e0nh ngh\u1ec1<\/option><option  value=\"D\u1ecbch v\u1ee5 c\u00f4ng\">D\u1ecbch v\u1ee5 c\u00f4ng<\/option><option  value=\"T\u00e0i ch\u00ednh\/ng\u00e2n h\u00e0ng\/ba\u0309o hi\u00ea\u0309m\">T\u00e0i ch\u00ednh\/ng\u00e2n h\u00e0ng\/ba\u0309o hi\u00ea\u0309m<\/option><option  value=\"X\u00e2y d\u1ef1ng\/b\u1ea5t \u0111\u1ed9ng s\u1ea3n\">X\u00e2y d\u1ef1ng\/b\u1ea5t \u0111\u1ed9ng s\u1ea3n<\/option><option  value=\"D\u00e2\u0300u khi\u0301\/n\u01b0\u01a1\u0301c\">D\u00e2\u0300u khi\u0301\/n\u01b0\u01a1\u0301c<\/option><option  value=\"Gi\u00e1o d\u1ee5c\/\u0111\u00e0o t\u1ea1o\">Gi\u00e1o d\u1ee5c\/\u0111\u00e0o t\u1ea1o<\/option><option  value=\"B\u00e1n l\u1ebb\">B\u00e1n l\u1ebb<\/option><option  value=\"Th\u1ef1c ph\u1ea9m\/ha\u0300ng ti\u00eau du\u0300ng\">Th\u1ef1c ph\u1ea9m\/ha\u0300ng ti\u00eau du\u0300ng<\/option><option  value=\"D\u01b0\u1ee3c ph\u1ea9m\/Y t\u1ebf\/CN sinh h\u1ecdc\">D\u01b0\u1ee3c ph\u1ea9m\/Y t\u1ebf\/CN sinh h\u1ecdc<\/option><option  value=\"D\u1ec7t\/may\">D\u1ec7t\/may<\/option><option  value=\"Sa\u0309n xu\u00e2\u0301t c\u00f4ng nghi\u00ea\u0323p n\u0103\u0323ng (c\u01a1 kh\u00ed, xi m\u0103ng, the\u0323\u0301p, \u0111i\u00ea\u0323n...)\">Sa\u0309n xu\u00e2\u0301t c\u00f4ng nghi\u00ea\u0323p n\u0103\u0323ng (c\u01a1 kh\u00ed, xi m\u0103ng, the\u0323\u0301p, \u0111i\u00ea\u0323n...)<\/option><option  value=\"S\u1ea3n xu\u00e2\u0301t gi\u00e2\u0301y\/bao bi\u0300\">S\u1ea3n xu\u00e2\u0301t gi\u00e2\u0301y\/bao bi\u0300<\/option><option  value=\"Sa\u0309n xu\u00e2\u0301t kha\u0301c\">Sa\u0309n xu\u00e2\u0301t kha\u0301c<\/option><option  value=\"C\u00f4ng ngh\u1ec7 cao (CNTT, \u0111i\u00ea\u0323n t\u01b0\u0309)\">C\u00f4ng ngh\u1ec7 cao (CNTT, \u0111i\u00ea\u0323n t\u01b0\u0309)<\/option><option  value=\"Di\u0323ch vu\u0323 T\u01b0 v\u1ea5n\/HR\/k\u00ea\u0301 toa\u0301n\">Di\u0323ch vu\u0323 T\u01b0 v\u1ea5n\/HR\/k\u00ea\u0301 toa\u0301n<\/option><option  value=\"L\u00e0m \u0111\u1eb9p\/spa\/th\u1ea9m m\u1ef9\">L\u00e0m \u0111\u1eb9p\/spa\/th\u1ea9m m\u1ef9<\/option><option  value=\"V\u1eadn t\u1ea3i\/kho b\u00e3i\">V\u1eadn t\u1ea3i\/kho b\u00e3i<\/option><option  value=\"\u00d4 t\u00f4\/xe ma\u0301y\/thi\u00ea\u0301t bi\u0323\">\u00d4 t\u00f4\/xe ma\u0301y\/thi\u00ea\u0301t bi\u0323<\/option><option  value=\"Di\u0323ch vu\u0323 l\u01b0u tru\u0301\">Di\u0323ch vu\u0323 l\u01b0u tru\u0301<\/option><option  value=\"Di\u0323ch vu\u0323 \u0103n u\u00f4\u0301ng\/gia\u0309i tri\u0301\">Di\u0323ch vu\u0323 \u0103n u\u00f4\u0301ng\/gia\u0309i tri\u0301<\/option><option  value=\"D\u1ecbch v\u1ee5 th\u01b0\u01a1ng ma\u0323i kha\u0301c\">D\u1ecbch v\u1ee5 th\u01b0\u01a1ng ma\u0323i kha\u0301c<\/option><option  value=\"Kh\u00e1c\">Kh\u00e1c<\/option>\t<\/select>\n\t\r\n\t\r\n\t\r\n<\/div>\n<div id=\"frm_field_284_container\" class=\"frm_form_field form-field  frm_none_container\"><div  id=\"field_vlud4\" class=\"frm-g-recaptcha\" data-sitekey=\"6LexPF8bAAAAABVTCNDuOGGhiBWMaQijt5r_RX_G\" data-size=\"normal\" data-theme=\"light\"><\/div>\r\n\t\r\n\t\r\n<\/div>\n<div id=\"frm_field_285_container\" class=\"frm_form_field  frm_html_container form-field\"><span style=\"font-size: 12px;\"><em>B\u1eb1ng c\u00e1ch nh\u1ea5n v\u00e0o n\u00fat <strong>G\u1eedi y\u00eau c\u1ea7u<\/strong>, b\u1ea1n \u0111\u00e3 \u0111\u1ed3ng \u00fd v\u1edbi <a href=\"https:\/\/lacviet.vn\/chinh-sach-bao-ve-du-lieu-ca-nhan\/\">Ch\u00ednh s\u00e1ch b\u1ea3o m\u1eadt th\u00f4ng tin<\/a> c\u1ee7a L\u1ea1c Vi\u1ec7t.<\/em><\/span><\/div>\n<div id=\"frm_field_286_container\" class=\"frm_form_field form-field \">\r\n\t<div class=\"frm_submit frm_flex\">\r\n<button class=\"frm_button_submit\" type=\"submit\"  >G\u1eedi y\u00eau c\u1ea7u<\/button>\r\n\r\n\r\n\r\n<\/div>\r\n<\/div>\n\t<input type=\"hidden\" name=\"item_key\" value=\"\" \/>\n\t<\/div>\n<\/fieldset>\n<\/div>\n\n<\/form>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2da6d83 elementor-widget elementor-widget-text-editor\" data-id=\"2da6d83\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: center;\"><span style=\"font-size: 120%; color: #cf2e2e;\"><strong>T\u00cdCH H\u1ee2P AI T\u0102NG T\u1ed0C CHUY\u1ec2N \u0110\u1ed4I S\u1ed0 K\u1ebe TO\u00c1N<\/strong><\/span><\/p><p data-start=\"1956\" data-end=\"2029\">AI trong AccNet ERP kh\u00f4ng ch\u1ec9 d\u1eebng l\u1ea1i \u1edf t\u1ef1 \u0111\u1ed9ng h\u00f3a nh\u1eadp li\u1ec7u, m\u00e0 c\u00f2n:<\/p><ul><li style=\"text-align: justify;\" data-start=\"2032\" data-end=\"2176\"><strong data-start=\"2032\" data-end=\"2077\">Nh\u1eadn di\u1ec7n &amp; ph\u00e2n lo\u1ea1i ch\u1ee9ng t\u1eeb th\u00f4ng minh<\/strong>: AI qu\u00e9t, \u0111\u1ecdc v\u00e0 ph\u00e2n lo\u1ea1i h\u00f3a \u0111\u01a1n, phi\u1ebfu chi, phi\u1ebfu thu, h\u1ea1n ch\u1ebf sai s\u00f3t do nh\u1eadp li\u1ec7u th\u1ee7 c\u00f4ng.<\/li><li style=\"text-align: justify;\" data-start=\"2179\" data-end=\"2321\"><strong data-start=\"2179\" data-end=\"2211\">D\u1ef1 b\u00e1o t\u00e0i ch\u00ednh &amp; ng\u00e2n s\u00e1ch<\/strong>: h\u1ec7 th\u1ed1ng s\u1eed d\u1ee5ng thu\u1eadt to\u00e1n h\u1ecdc m\u00e1y \u0111\u1ec3 d\u1ef1 b\u00e1o chi ph\u00ed, doanh thu, h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p ra quy\u1ebft \u0111\u1ecbnh nhanh.<\/li><li style=\"text-align: justify;\" data-start=\"2324\" data-end=\"2452\"><strong data-start=\"2324\" data-end=\"2351\">C\u1ea3nh b\u00e1o r\u1ee7i ro k\u1ebf to\u00e1n<\/strong>: AI ph\u00e1t hi\u1ec7n b\u1ea5t th\u01b0\u1eddng trong s\u1ed5 s\u00e1ch, t\u1eeb \u0111\u00f3 c\u1ea3nh b\u00e1o k\u1ecbp th\u1eddi c\u00e1c sai l\u1ec7ch ho\u1eb7c r\u1ee7i ro gian l\u1eadn.<\/li><li style=\"text-align: justify;\" data-start=\"2455\" data-end=\"2584\"><strong data-start=\"2455\" data-end=\"2484\">Tr\u1ee3 l\u00fd b\u00e1o c\u00e1o th\u00f4ng minh<\/strong>: AI g\u1ee3i \u00fd m\u1eabu b\u00e1o c\u00e1o, t\u1ef1 \u0111\u1ed9ng t\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u, h\u1ed7 tr\u1ee3 ban l\u00e3nh \u0111\u1ea1o ph\u00e2n t\u00edch t\u00e0i ch\u00ednh t\u1ee9c th\u00ec.<\/li><\/ul><p style=\"text-align: center;\"><img decoding=\"async\" class=\"aligncenter size-full wp-image-47770\" src=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/08\/phan-mem-ke-toan-lac-viet-1.png\" alt=\"K\u1ebf to\u00e1n L\u1ea1c Vi\u1ec7t \u1ee9ng d\u1ee5ng AI\" width=\"800\" height=\"500\" srcset=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/08\/phan-mem-ke-toan-lac-viet-1.png 800w, https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/08\/phan-mem-ke-toan-lac-viet-1-768x480.png 768w, https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/08\/phan-mem-ke-toan-lac-viet-1-18x12.png 18w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><\/p><p style=\"text-align: center;\"><span style=\"color: #cf2e2e; font-size: 120%;\"><b>DOANH NGHI\u1ec6P \u0110\u01af\u1ee2C G\u00cc KHI TRI\u1ec2N KHAI PH\u1ea6N M\u1ec0M K\u1ebe TO\u00c1N L\u1ea0C VI\u1ec6T?<\/b><\/span><\/p><ul><li data-start=\"2638\" data-end=\"2732\"><strong data-start=\"2638\" data-end=\"2664\">Kinh nghi\u1ec7m h\u01a1n 30 n\u0103m<\/strong> ph\u00e1t tri\u1ec3n gi\u1ea3i ph\u00e1p ph\u1ea7n m\u1ec1m qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam.<\/li><li data-start=\"2735\" data-end=\"2856\"><strong data-start=\"2735\" data-end=\"2764\">H\u1ec7 sinh th\u00e1i s\u1ed1 to\u00e0n di\u1ec7n<\/strong>: AccNet ERP d\u1ec5 d\u00e0ng k\u1ebft n\u1ed1i v\u1edbi c\u00e1c gi\u1ea3i ph\u00e1p kh\u00e1c c\u1ee7a L\u1ea1c Vi\u1ec7t (HRM, Workflow, Portal\u2026).<\/li><li data-start=\"2859\" data-end=\"2935\"><strong data-start=\"2859\" data-end=\"2882\">C\u00f4ng ngh\u1ec7 ti\u00ean ti\u1ebfn<\/strong>: T\u00edch h\u1ee3p AI, h\u1ed7 tr\u1ee3 cloud &amp; on-premise linh ho\u1ea1t.<\/li><li data-start=\"2938\" data-end=\"3073\"><strong data-start=\"2938\" data-end=\"2964\">D\u1ecbch v\u1ee5 h\u1ed7 tr\u1ee3 t\u1eadn t\u00e2m<\/strong>: \u0110\u1ed9i ng\u0169 chuy\u00ean gia am hi\u1ec3u nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n \u2013 t\u00e0i ch\u00ednh Vi\u1ec7t Nam, \u0111\u1ed3ng h\u00e0nh xuy\u00ean su\u1ed1t trong tri\u1ec3n khai.<\/li><li data-start=\"3076\" data-end=\"3190\"><strong data-start=\"3076\" data-end=\"3113\">Ni\u1ec1m tin t\u1eeb h\u00e0ng ngh\u00ecn kh\u00e1ch h\u00e0ng<\/strong> trong nhi\u1ec1u l\u0129nh v\u1ef1c: t\u00e0i ch\u00ednh, ng\u00e2n h\u00e0ng, s\u1ea3n xu\u1ea5t, th\u01b0\u01a1ng m\u1ea1i, d\u1ecbch v\u1ee5.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-904c40a elementor-widget elementor-widget-text-editor\" data-id=\"904c40a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: center;\"><strong><a href=\"#formtuvan\"><span class=\"xem-tinh-nang\">Xem chi ti\u1ebft t\u00ednh n\u0103ng &amp; nh\u1eadn Demo MI\u1ec4N PH\u00cd<\/span><\/a><\/strong><\/p><div style=\"text-align: center;\"><p style=\"text-align: justify;\"><strong id=\"str-call-timer\">TH\u00d4NG TIN LI\u00caN H\u1ec6<\/strong><\/p><ul><li style=\"text-align: justify;\">Hotline\/Zalo: <a href=\"https:\/\/zalo.me\/0901555063\" target=\"_blank\" rel=\"noopener\">0901 555 063<\/a><\/li><li style=\"text-align: justify;\">Email: accnet@lacviet.com.vn | Website: lacviet.vn | accnet.vn<\/li><li style=\"text-align: justify;\">\u0110\u1ecba ch\u1ec9 v\u0103n ph\u00f2ng: <a href=\"https:\/\/maps.app.goo.gl\/Jqy5fZgaAnFMbJdB7\" target=\"_blank\" rel=\"nofollow noopener\">23 Nguy\u1ec5n Th\u1ecb Hu\u1ef3nh, Ph\u01b0\u1eddng Ph\u00fa Nhu\u1eadn, TP.HCM<\/a><\/li><\/ul><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<\/p>\n<h2 style=\"text-align: justify;\">6. M\u1ed9t s\u1ed1 c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p<\/h2>\n<p style=\"text-align: justify;\">Ph\u1ea7n n\u00e0y t\u1ed5ng h\u1ee3p m\u1ed9t s\u1ed1 c\u00e2u h\u1ecfi k\u1ebf to\u00e1n vi\u00ean th\u01b0\u1eddng th\u1eafc m\u1eafc li\u00ean quan \u0111\u1ebfn kho\u1ea3n chi ph\u00ed n\u00e0y, d\u1ef1a tr\u00ean c\u00e1c n\u1ed9i dung \u0111\u00e3 tr\u00ecnh b\u00e0y \u1edf tr\u00ean nh\u01b0ng \u0111i th\u1eb3ng v\u00e0o t\u1eebng t\u00ecnh hu\u1ed1ng c\u1ee5 th\u1ec3 \u0111\u1ec3 ti\u1ec7n tra c\u1ee9u nhanh.<\/p>\n<h3 style=\"text-align: justify;\">Kh\u00e1c g\u00ec v\u1edbi chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p (TK 642)?<\/h3>\n<p style=\"text-align: justify;\">Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p (TK 642) ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n chi ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng qu\u1ea3n l\u00fd chung, mang t\u00ednh th\u01b0\u1eddng xuy\u00ean, l\u1eb7p l\u1ea1i theo t\u1eebng k\u1ef3 nh\u01b0 l\u01b0\u01a1ng nh\u00e2n vi\u00ean qu\u1ea3n l\u00fd, chi ph\u00ed v\u0103n ph\u00f2ng, kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh d\u00f9ng cho qu\u1ea3n l\u00fd.<\/p>\n<p style=\"text-align: justify;\">Trong khi \u0111\u00f3, TK 811 ch\u1ec9 ghi nh\u1eadn c\u00e1c kho\u1ea3n chi ph\u00e1t sinh t\u1eeb s\u1ef1 ki\u1ec7n b\u1ea5t th\u01b0\u1eddng, kh\u00f4ng l\u1eb7p l\u1ea1i theo chu k\u1ef3 kinh doanh, nh\u01b0 \u0111\u00e3 ph\u00e2n t\u00edch \u1edf ph\u1ea7n kh\u00e1i ni\u1ec7m.<\/p>\n<h3 style=\"text-align: justify;\">H\u1ea1ch to\u00e1n v\u00e0o t\u00e0i kho\u1ea3n n\u00e0o?<\/h3>\n<p style=\"text-align: justify;\">To\u00e0n b\u1ed9 c\u00e1c kho\u1ea3n chi ph\u00ed kh\u00e1c \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o b\u00ean N\u1ee3 t\u00e0i kho\u1ea3n 811, \u0111\u1ed1i \u1ee9ng v\u1edbi t\u00e0i kho\u1ea3n ph\u00f9 h\u1ee3p theo t\u1eebng nghi\u1ec7p v\u1ee5 c\u1ee5 th\u1ec3 (TK 211, 214 khi thanh l\u00fd TSC\u0110; TK 111, 112 khi thanh to\u00e1n ti\u1ec1n ph\u1ea1t b\u1eb1ng ti\u1ec1n m\u1eb7t ho\u1eb7c chuy\u1ec3n kho\u1ea3n). Cu\u1ed1i k\u1ef3, to\u00e0n b\u1ed9 s\u1ed1 ph\u00e1t sinh b\u00ean N\u1ee3 \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n sang TK 911 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh.<\/p>\n<h3 style=\"text-align: justify;\">C\u00f3 \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN kh\u00f4ng?<\/h3>\n<p style=\"text-align: justify;\">T\u00f9y t\u1eebng kho\u1ea3n m\u1ee5c c\u1ee5 th\u1ec3. Ph\u1ea7n l\u1edbn chi ph\u00ed kh\u00e1c c\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p v\u1eabn \u0111\u01b0\u1ee3c t\u00ednh l\u00e0 chi ph\u00ed h\u1ee3p l\u00fd khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/p>\n<p style=\"text-align: justify;\">Ri\u00eang kho\u1ea3n ti\u1ec1n ph\u1ea1t do vi ph\u1ea1m h\u00e0nh ch\u00ednh, theo \u0110i\u1ec1u 9, kho\u1ea3n 2, \u0111i\u1ec3m b Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p s\u1ed1 67\/2025\/QH15, thu\u1ed9c danh m\u1ee5c chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0 ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh t\u0103ng thu nh\u1eadp ch\u1ecbu thu\u1ebf khi quy\u1ebft to\u00e1n, nh\u01b0 \u0111\u00e3 tr\u00ecnh b\u00e0y chi ti\u1ebft \u1edf ph\u1ea7n tr\u00ean.<\/p>\n<p style=\"text-align: justify;\">Chi ph\u00ed kh\u00e1c l\u00e0 kho\u1ea3n m\u1ee5c ph\u1ea3n \u00e1nh c\u00e1c nghi\u1ec7p v\u1ee5 t\u00e1ch bi\u1ec7t v\u1edbi ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh th\u00f4ng th\u01b0\u1eddng, t\u1eeb thanh l\u00fd t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, ti\u1ec1n ph\u1ea1t vi ph\u1ea1m h\u1ee3p \u0111\u1ed3ng v\u00e0 h\u00e0nh ch\u00ednh, \u0111\u1ebfn ch\u00eanh l\u1ec7ch l\u1ed7 do \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n.<\/p>\n<p style=\"text-align: justify;\">N\u1eafm \u0111\u00fang nguy\u00ean t\u1eafc ghi nh\u1eadn v\u00e0o t\u00e0i kho\u1ea3n 811 v\u00e0 ph\u00e2n bi\u1ec7t r\u00f5 ph\u1ea7n n\u00e0o \u0111\u01b0\u1ee3c tr\u1eeb, ph\u1ea7n n\u00e0o kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN s\u1ebd gi\u00fap k\u1ebf to\u00e1n vi\u00ean h\u1ea1n ch\u1ebf sai s\u00f3t khi l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u1eabn khi quy\u1ebft to\u00e1n thu\u1ebf cu\u1ed1i n\u0103m. N\u1ebfu doanh nghi\u1ec7p c\u1ea7n gi\u1ea3i ph\u00e1p h\u1ea1ch to\u00e1n ch\u00ednh x\u00e1c v\u00e0 theo d\u00f5i h\u1ec7 th\u1ed1ng c\u00e1c kho\u1ea3n chi kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb, t\u00ecm hi\u1ec3u th\u00eam v\u1ec1 Accnet ERP l\u00e0 b\u01b0\u1edbc \u0111\u00e1ng c\u00e2n nh\u1eafc.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Chi ph\u00ed kh\u00e1c l\u00e0 nh\u1eefng kho\u1ea3n chi ph\u00ed ph\u00e1t sinh t\u1eeb c\u00e1c s\u1ef1 ki\u1ec7n ho\u1eb7c nghi\u1ec7p v\u1ee5 ri\u00eang bi\u1ec7t v\u1edbi ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh th\u00f4ng th\u01b0\u1eddng c\u1ee7a doanh nghi\u1ec7p, \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o t\u00e0i kho\u1ea3n 811 theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC. C\u00e1c kho\u1ea3n ph\u1ed5 bi\u1ebfn g\u1ed3m chi ph\u00ed thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n t\u00e0i s\u1ea3n [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":53276,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[157],"tags":[186],"class_list":["post-53272","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ke-toan-gia-thanh","tag-chi-phi-sx"],"_links":{"self":[{"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/posts\/53272","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/comments?post=53272"}],"version-history":[{"count":3,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/posts\/53272\/revisions"}],"predecessor-version":[{"id":53300,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/posts\/53272\/revisions\/53300"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/media\/53276"}],"wp:attachment":[{"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/media?parent=53272"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/categories?post=53272"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/tags?post=53272"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}