{"id":53304,"date":"2026-09-14T11:00:18","date_gmt":"2026-09-14T04:00:18","guid":{"rendered":"https:\/\/lacviet.vn\/?p=53304"},"modified":"2026-09-14T16:18:57","modified_gmt":"2026-09-14T09:18:57","slug":"chi-phi-cong-cu-dung-cu","status":"publish","type":"post","link":"https:\/\/lacviet.vn\/en\/chi-phi-cong-cu-dung-cu\/","title":{"rendered":"Chi ph\u00ed c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 g\u1ed3m nh\u1eefng g\u00ec? C\u00f3 \u0111\u01b0\u1ee3c tr\u1eeb thu\u1ebf TNDN kh\u00f4ng?"},"content":{"rendered":"<p style=\"text-align: justify;\"><strong>Chi ph\u00ed c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5<\/strong> (CCDC) l\u00e0 to\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb doanh nghi\u1ec7p b\u1ecf ra \u0111\u1ec3 mua s\u1eafm v\u00e0 \u0111\u01b0a CCDC v\u00e0o s\u1eed d\u1ee5ng, \u0111\u01b0\u1ee3c ghi nh\u1eadn theo nguy\u00ean t\u1eafc gi\u00e1 g\u1ed1c v\u00e0 x\u1eed l\u00fd k\u1ebf to\u00e1n t\u00f9y theo gi\u00e1 tr\u1ecb, theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC. B\u00e0i vi\u1ebft gi\u00fap b\u1ea1n hi\u1ec3u kho\u1ea3n chi ph\u00ed n\u00e0y g\u1ed3m nh\u1eefng m\u1ee5c n\u00e0o, c\u00f3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi quy\u1ebft to\u00e1n thu\u1ebf TNDN hay kh\u00f4ng, v\u00e0 c\u00e1ch ki\u1ec3m so\u00e1t hi\u1ec7u qu\u1ea3 trong doanh nghi\u1ec7p.<\/p>\n<p style=\"text-align: justify;\">Nhi\u1ec1u k\u1ebf to\u00e1n vi\u00ean ch\u1ec9 quen theo d\u00f5i chi ph\u00ed c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 nh\u01b0 m\u1ed9t kho\u1ea3n m\u1ee5c chi ti\u00eau th\u00f4ng th\u01b0\u1eddng, m\u00e0 ch\u01b0a t\u00e1ch b\u1ea1ch r\u00f5 gi\u1eefa gi\u00e1 tr\u1ecb ghi nh\u1eadn ban \u0111\u1ea7u v\u00e0 ph\u1ea7n chi ph\u00ed ph\u00e2n b\u1ed5 \u0111\u1ecbnh k\u1ef3 &#8211; d\u1eabn \u0111\u1ebfn l\u00fang t\u00fang khi ph\u1ea3i gi\u1ea3i tr\u00ecnh s\u1ed1 li\u1ec7u v\u1edbi k\u1ebf to\u00e1n tr\u01b0\u1edfng ho\u1eb7c khi quy\u1ebft to\u00e1n thu\u1ebf cu\u1ed1i n\u0103m.<\/p>\n<p style=\"text-align: justify;\">V\u1ea5n \u0111\u1ec1 c\u00e0ng ph\u1ee9c t\u1ea1p h\u01a1n khi quy \u0111\u1ecbnh v\u1ec1 \u0111i\u1ec1u ki\u1ec7n chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN) v\u1eeba c\u00f3 thay \u0111\u1ed5i \u0111\u00e1ng ch\u00fa \u00fd, khi\u1ebfn nhi\u1ec1u b\u00e0i vi\u1ebft tham kh\u1ea3o c\u0169 tr\u00ean m\u1ea1ng kh\u00f4ng c\u00f2n ph\u1ea3n \u00e1nh \u0111\u00fang quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh.<\/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 b\u1ea1n hi\u1ec3u chi ph\u00ed c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 g\u1ed3m nh\u1eefng kho\u1ea3n m\u1ee5c n\u00e0o, c\u00f3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi quy\u1ebft to\u00e1n thu\u1ebf TNDN hay kh\u00f4ng, v\u00e0 c\u00e1ch ki\u1ec3m so\u00e1t hi\u1ec7u qu\u1ea3 kho\u1ea3n chi n\u00e0y trong doanh nghi\u1ec7p.<\/p>\n<p style=\"text-align: justify;\">(Ghi ch\u00fa n\u1ed9i b\u1ed9 cho \u0111\u1ed9i content &#8211; X\u00d3A TR\u01af\u1edaC KHI PUBLISH: th\u00eam internal link v\u1ec1 b\u00e0i pillar &#8220;C\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5&#8221; v\u00e0 b\u00e0i &#8220;th\u1eddi gian ph\u00e2n b\u1ed5 c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5&#8221; ngay khi c\u1ea3 hai \u0111\u00e3 c\u00f3 Link b\u00e0i SEO ch\u00ednh th\u1ee9c tr\u00ean web; hi\u1ec7n c\u1ea3 hai m\u1edbi c\u00f3 Link doc, ch\u01b0a \u0111\u0103ng nh\u00e1p l\u00ean WordPress.)<\/p>\n<h2 style=\"text-align: justify;\">1. Chi ph\u00ed c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 l\u00e0 g\u00ec? G\u1ed3m nh\u1eefng kho\u1ea3n m\u1ee5c n\u00e0o?<\/h2>\n<blockquote>\n<p style=\"text-align: justify;\"><strong>Chi ph\u00ed c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5<\/strong> l\u00e0 to\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb doanh nghi\u1ec7p ghi nh\u1eadn ban \u0111\u1ea7u khi mua s\u1eafm v\u00e0 \u0111\u01b0a CCDC v\u00e0o s\u1eed d\u1ee5ng, x\u00e1c \u0111\u1ecbnh theo nguy\u00ean t\u1eafc gi\u00e1 g\u1ed1c &#8211; nguy\u00ean t\u1eafc t\u01b0\u01a1ng t\u1ef1 c\u00e1ch ghi nh\u1eadn nguy\u00ean v\u1eadt li\u1ec7u, \u0111\u01b0\u1ee3c 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=\"noopener\">Th\u00f4ng t\u01b0 99\/2025\/TT-BTC<\/a>. N\u00f3i c\u00e1ch kh\u00e1c, \u0111\u00e2y l\u00e0 gi\u00e1 tr\u1ecb &#8220;\u0111\u1ea7u v\u00e0o&#8221; c\u1ee7a m\u1ed9t CCDC t\u1ea1i th\u1eddi \u0111i\u1ec3m doanh nghi\u1ec7p c\u00f3 quy\u1ec1n s\u1edf h\u1eefu v\u00e0 s\u1eb5n s\u00e0ng s\u1eed d\u1ee5ng n\u00f3 cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh.<\/p>\n<\/blockquote>\n<p style=\"text-align: justify;\">C\u00e1c kho\u1ea3n m\u1ee5c c\u1ea5u th\u00e0nh n\u00ean chi ph\u00ed c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 g\u1ed3m:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">Gi\u00e1 mua CCDC ghi tr\u00ean h\u00f3a \u0111\u01a1n, \u0111\u00e3 tr\u1eeb \u0111i c\u00e1c kho\u1ea3n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i, gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n (n\u1ebfu c\u00f3) m\u00e0 b\u00ean b\u00e1n \u00e1p d\u1ee5ng cho doanh nghi\u1ec7p.<\/li>\n<li aria-level=\"1\">Chi ph\u00ed v\u1eadn chuy\u1ec3n, b\u1ed1c d\u1ee1 CCDC t\u1eeb n\u01a1i mua v\u1ec1 \u0111\u1ebfn kho ho\u1eb7c n\u01a1i s\u1eed d\u1ee5ng c\u1ee7a doanh nghi\u1ec7p.<\/li>\n<li aria-level=\"1\">Chi ph\u00ed l\u1eafp \u0111\u1eb7t, ch\u1ea1y th\u1eed (n\u1ebfu c\u00f3) \u0111\u1ec3 \u0111\u01b0a CCDC v\u00e0o tr\u1ea1ng th\u00e1i s\u1eb5n s\u00e0ng s\u1eed d\u1ee5ng, \u00e1p d\u1ee5ng v\u1edbi nh\u1eefng lo\u1ea1i CCDC c\u1ea7n l\u1eafp r\u00e1p ho\u1eb7c hi\u1ec7u ch\u1ec9nh tr\u01b0\u1edbc khi v\u1eadn h\u00e0nh.<\/li>\n<li aria-level=\"1\">C\u00e1c kho\u1ea3n thu\u1ebf kh\u00f4ng \u0111\u01b0\u1ee3c ho\u00e0n l\u1ea1i c\u00f3 li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn vi\u1ec7c mua s\u1eafm CCDC, v\u00ed d\u1ee5 thu\u1ebf nh\u1eadp kh\u1ea9u \u0111\u1ed1i v\u1edbi CCDC nh\u1eadp kh\u1ea9u t\u1eeb n\u01b0\u1edbc ngo\u00e0i m\u00e0 doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c ho\u00e0n ho\u1eb7c kh\u1ea5u tr\u1eeb.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">M\u1ed9t \u0111i\u1ec3m quan tr\u1ecdng c\u1ea7n ph\u00e2n bi\u1ec7t r\u00f5 ngay t\u1eeb \u0111\u1ea7u l\u00e0 chi ph\u00ed c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 (gi\u00e1 tr\u1ecb ghi nh\u1eadn ban \u0111\u1ea7u, n\u00f3i \u1edf tr\u00ean) kh\u00e1c v\u1edbi &#8220;chi ph\u00ed ph\u00e2n b\u1ed5 CCDC&#8221; &#8211; kho\u1ea3n chi ph\u00ed \u0111\u01b0\u1ee3c ghi nh\u1eadn \u0111\u1ecbnh k\u1ef3 v\u00e0o c\u00e1c t\u00e0i kho\u1ea3n chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh (154, 621, 627, 641, 642 t\u00f9y b\u1ed9 ph\u1eadn s\u1eed d\u1ee5ng) khi doanh nghi\u1ec7p \u0111\u01b0a CCDC v\u00e0o s\u1eed d\u1ee5ng. Hai kho\u1ea3n n\u00e0y ph\u00e1t sinh \u1edf hai th\u1eddi \u0111i\u1ec3m ho\u00e0n to\u00e0n kh\u00e1c nhau trong v\u00f2ng \u0111\u1eddi c\u1ee7a m\u1ed9t CCDC: chi ph\u00ed c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 ph\u00e1t sinh m\u1ed9t l\u1ea7n t\u1ea1i th\u1eddi \u0111i\u1ec3m mua s\u1eafm, c\u00f2n chi ph\u00ed ph\u00e2n b\u1ed5 ph\u00e1t sinh l\u1eb7p l\u1ea1i theo t\u1eebng k\u1ef3 trong su\u1ed1t th\u1eddi gian CCDC \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng.<\/p>\n<p style=\"text-align: justify;\">Nhi\u1ec1u k\u1ebf to\u00e1n vi\u00ean m\u1edbi v\u00e0o ngh\u1ec1 d\u1ec5 nh\u1ea7m l\u1eabn hai kh\u00e1i ni\u1ec7m n\u00e0y, d\u1eabn \u0111\u1ebfn vi\u1ec7c b\u00e1o c\u00e1o sai s\u1ed1 li\u1ec7u khi \u0111\u01b0\u1ee3c h\u1ecfi &#8220;chi ph\u00ed CCDC th\u00e1ng n\u00e0y l\u00e0 bao nhi\u00eau&#8221; &#8211; c\u00e2u tr\u1ea3 l\u1eddi c\u1ea7n l\u00e0m r\u00f5 \u0111ang h\u1ecfi v\u1ec1 gi\u00e1 tr\u1ecb mua s\u1eafm m\u1edbi ph\u00e1t sinh trong th\u00e1ng, hay t\u1ed5ng chi ph\u00ed ph\u00e2n b\u1ed5 \u0111\u1ecbnh k\u1ef3 c\u1ee7a to\u00e0n b\u1ed9 CCDC \u0111ang s\u1eed d\u1ee5ng. V\u1eady kho\u1ea3n chi ph\u00ed n\u00e0y \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0 x\u1eed l\u00fd k\u1ebf to\u00e1n c\u1ee5 th\u1ec3 nh\u01b0 th\u1ebf n\u00e0o?<\/p>\n<h2 style=\"text-align: justify;\">2. Chi ph\u00ed c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0 x\u1eed l\u00fd k\u1ebf to\u00e1n nh\u01b0 th\u1ebf n\u00e0o?<\/h2>\n<p style=\"text-align: justify;\">Sau khi x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c gi\u00e1 tr\u1ecb chi ph\u00ed c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 ban \u0111\u1ea7u, b\u01b0\u1edbc ti\u1ebfp theo l\u00e0 x\u1eed l\u00fd k\u1ebf to\u00e1n kho\u1ea3n chi ph\u00ed n\u00e0y &#8211; c\u00e1ch x\u1eed l\u00fd ph\u1ee5 thu\u1ed9c tr\u1ef1c ti\u1ebfp v\u00e0o gi\u00e1 tr\u1ecb v\u00e0 th\u1eddi gian s\u1eed d\u1ee5ng d\u1ef1 ki\u1ebfn c\u1ee7a t\u1eebng CCDC.<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">CCDC gi\u00e1 tr\u1ecb nh\u1ecf, s\u1eed d\u1ee5ng trong m\u1ed9t k\u1ef3 k\u1ebf to\u00e1n: to\u00e0n b\u1ed9 chi ph\u00ed c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 \u0111\u01b0\u1ee3c ghi nh\u1eadn th\u1eb3ng v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh ngay t\u1ea1i th\u1eddi \u0111i\u1ec3m xu\u1ea5t d\u00f9ng, h\u1ea1ch to\u00e1n v\u00e0o t\u00e0i kho\u1ea3n chi ph\u00ed t\u01b0\u01a1ng \u1ee9ng v\u1edbi b\u1ed9 ph\u1eadn s\u1eed d\u1ee5ng (154, 621, 627, 641 ho\u1eb7c 642).<\/li>\n<li aria-level=\"1\">CCDC gi\u00e1 tr\u1ecb l\u1edbn, s\u1eed d\u1ee5ng trong nhi\u1ec1u k\u1ef3 k\u1ebf to\u00e1n: chi ph\u00ed c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 \u0111\u01b0\u1ee3c ghi nh\u1eadn qua t\u00e0i kho\u1ea3n 242 (chi ph\u00ed ch\u1edd ph\u00e2n b\u1ed5) tr\u01b0\u1edbc, sau \u0111\u00f3 ph\u00e2n b\u1ed5 d\u1ea7n v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh theo t\u1eebng k\u1ef3 s\u1eed d\u1ee5ng ti\u1ebfp theo, thay v\u00ec t\u00ednh h\u1ebft m\u1ed9t l\u1ea7n ngay khi xu\u1ea5t d\u00f9ng.<\/li>\n<li aria-level=\"1\">C\u00e1ch x\u00e1c \u0111\u1ecbnh th\u1eddi gian ph\u00e2n b\u1ed5 ph\u00f9 h\u1ee3p cho t\u1eebng lo\u1ea1i CCDC, k\u00e8m c\u00f4ng th\u1ee9c t\u00ednh m\u1ee9c ph\u00e2n b\u1ed5 m\u1ed7i k\u1ef3 v\u00e0 v\u00ed d\u1ee5 minh h\u1ecda c\u1ee5 th\u1ec3, \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y chi ti\u1ebft t\u1ea1i b\u00e0i vi\u1ebft chuy\u00ean s\u00e2u &#8220;<a href=\"https:\/\/lacviet.vn\/thoi-gian-phan-bo-cong-cu-dung-cu\/\">th\u1eddi gian ph\u00e2n b\u1ed5 c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5<\/a>&#8220;.<\/li>\n<li aria-level=\"1\">\u0110\u1ecbnh kho\u1ea3n N\u1ee3 &#8211; C\u00f3 c\u1ee5 th\u1ec3 cho t\u1eebng nghi\u1ec7p v\u1ee5 (mua CCDC, xu\u1ea5t d\u00f9ng, ph\u00e2n b\u1ed5 \u0111\u1ecbnh k\u1ef3, thanh l\u00fd), k\u00e8m v\u00ed d\u1ee5 minh h\u1ecda b\u1eb1ng s\u1ed1, \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y chi ti\u1ebft t\u1ea1i b\u00e0i vi\u1ebft &#8220;<a href=\"https:\/\/lacviet.vn\/hach-toan-cong-cu-dung-cu\/\">h\u1ea1ch to\u00e1n c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5<\/a>&#8220;<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">C\u0169ng c\u1ea7n l\u01b0u \u00fd r\u1eb1ng vi\u1ec7c l\u1ef1a ch\u1ecdn ghi nh\u1eadn qua t\u00e0i kho\u1ea3n 242 hay h\u1ea1ch to\u00e1n th\u1eb3ng v\u00e0o chi ph\u00ed kh\u00f4ng ph\u1ea3i l\u00e0 l\u1ef1a ch\u1ecdn t\u00f9y \u00fd c\u1ee7a k\u1ebf to\u00e1n vi\u00ean t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh, m\u00e0 c\u1ea7n d\u1ef1a tr\u00ean ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n \u0111\u00e3 \u0111\u01b0\u1ee3c doanh nghi\u1ec7p x\u00e2y d\u1ef1ng nh\u1ea5t qu\u00e1n t\u1eeb tr\u01b0\u1edbc, \u00e1p d\u1ee5ng theo t\u1eebng nh\u00f3m CCDC c\u00f3 \u0111\u1eb7c \u0111i\u1ec3m gi\u00e1 tr\u1ecb v\u00e0 th\u1eddi gian s\u1eed d\u1ee5ng t\u01b0\u01a1ng t\u1ef1 nhau. Vi\u1ec7c \u00e1p d\u1ee5ng kh\u00f4ng nh\u1ea5t qu\u00e1n gi\u1eefa c\u00e1c l\u1ea7n ph\u00e1t sinh CCDC c\u00f9ng lo\u1ea1i s\u1ebd khi\u1ebfn b\u00e1o c\u00e1o chi ph\u00ed gi\u1eefa c\u00e1c k\u1ef3 kh\u00f3 so s\u00e1nh, \u0111\u1ed3ng th\u1eddi t\u1ea1o r\u1ee7i ro khi gi\u1ea3i tr\u00ecnh v\u1edbi ki\u1ec3m to\u00e1n ho\u1eb7c c\u01a1 quan thu\u1ebf. V\u1eady kho\u1ea3n chi ph\u00ed c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 n\u00e0y c\u00f3 \u0111\u01b0\u1ee3c t\u00ednh l\u00e0 chi ph\u00ed h\u1ee3p l\u00fd khi quy\u1ebft to\u00e1n thu\u1ebf TNDN hay kh\u00f4ng?<\/p>\n<h2 style=\"text-align: justify;\">3. Chi ph\u00ed c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 c\u00f3 \u0111\u01b0\u1ee3c t\u00ednh l\u00e0 chi ph\u00ed \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 th\u1ef1c t\u1ebf m\u00e0 k\u1ebf to\u00e1n vi\u00ean th\u01b0\u1eddng \u0111\u1eb7t ra v\u00e0o giai \u0111o\u1ea1n quy\u1ebft to\u00e1n thu\u1ebf cu\u1ed1i n\u0103m, khi c\u1ea7n x\u00e1c \u0111\u1ecbnh ph\u1ea7n chi ph\u00ed n\u00e0o \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 TNDN.<\/p>\n<h3 style=\"text-align: justify;\">3.1. \u0110i\u1ec1u ki\u1ec7n chung \u0111\u1ec3 m\u1ed9t kho\u1ea3n chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN<\/h3>\n<p style=\"text-align: justify;\">Theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP (h\u01b0\u1edbng d\u1eabn t\u1ea1i <a href=\"https:\/\/congbao.chinhphu.vn\/van-ban\/thong-tu-so-20-2026-tt-btc-469144\/63515.htm\" target=\"_blank\" rel=\"nofollow noopener\">Th\u00f4ng t\u01b0 20\/2026\/TT-BTC<\/a>, c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 12\/3\/2026, \u00e1p d\u1ee5ng t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2025), m\u1ed9t kho\u1ea3n chi (bao g\u1ed3m c\u1ea3 chi ph\u00ed c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5) mu\u1ed1n \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 TNDN c\u1ea7n \u0111\u00e1p \u1ee9ng \u0111\u1ed3ng th\u1eddi ba \u0111i\u1ec1u ki\u1ec7n.<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">Kho\u1ea3n chi th\u1ef1c t\u1ebf ph\u00e1t sinh li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a doanh nghi\u1ec7p &#8211; t\u1ee9c CCDC ph\u1ea3i th\u1ef1c s\u1ef1 \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p, kh\u00f4ng ph\u1ea3i kho\u1ea3n chi mang t\u00ednh c\u00e1 nh\u00e2n ho\u1eb7c kh\u00f4ng li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/li>\n<li aria-level=\"1\">Kho\u1ea3n chi c\u00f3 \u0111\u1ee7 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt &#8211; t\u1ee9c ph\u1ea3i c\u00f3 h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng ho\u1eb7c h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u1ee3p l\u1ec7, c\u00f9ng c\u00e1c ch\u1ee9ng t\u1eeb li\u00ean quan ch\u1ee9ng minh nghi\u1ec7p v\u1ee5 mua s\u1eafm CCDC \u0111\u00e3 th\u1ef1c s\u1ef1 x\u1ea3y ra.<\/li>\n<li aria-level=\"1\">Kho\u1ea3n chi c\u00f3 gi\u00e1 tr\u1ecb h\u00f3a \u0111\u01a1n t\u1eeb 5.000.000 \u0111\u1ed3ng tr\u1edf l\u00ean ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t m\u1edbi \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb &#8211; \u0111\u00e2y l\u00e0 \u0111i\u1ec3m thay \u0111\u1ed5i \u0111\u00e1ng ch\u00fa \u00fd so v\u1edbi quy \u0111\u1ecbnh c\u0169 (ng\u01b0\u1ee1ng 20.000.000 \u0111\u1ed3ng theo Ngh\u1ecb \u0111\u1ecbnh 218\/2013\/N\u0110-CP), c\u00f3 hi\u1ec7u l\u1ef1c \u00e1p d\u1ee5ng t\u1eeb ng\u00e0y 15\/12\/2025.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/congbao.chinhphu.vn\/van-ban\/nghi-dinh-so-320-2025-nd-cp-46841\/60374.htm\" target=\"_blank\" rel=\"nofollow noopener\">Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP<\/a> \u0111\u00e3 h\u1ea1 \u0111\u00e1ng k\u1ec3 ng\u01b0\u1ee1ng gi\u00e1 tr\u1ecb b\u1eaft bu\u1ed9c thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t so v\u1edbi quy \u0111\u1ecbnh tr\u01b0\u1edbc \u0111\u00e2y, khi\u1ebfn nhi\u1ec1u kho\u1ea3n mua s\u1eafm CCDC gi\u00e1 tr\u1ecb v\u1eeba v\u00e0 nh\u1ecf &#8211; v\u1ed1n tr\u01b0\u1edbc \u0111\u00e2y c\u00f3 th\u1ec3 thanh to\u00e1n ti\u1ec1n m\u1eb7t m\u00e0 v\u1eabn \u0111\u01b0\u1ee3c t\u00ednh chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb &#8211; nay b\u1eaft bu\u1ed9c ph\u1ea3i chuy\u1ec3n kho\u1ea3n ho\u1eb7c thanh to\u00e1n qua h\u00ecnh th\u1ee9c kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t kh\u00e1c m\u1edbi \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n. K\u1ebf to\u00e1n vi\u00ean ph\u1ee5 tr\u00e1ch mua s\u1eafm CCDC c\u1ea7n c\u1eadp nh\u1eadt ngay quy tr\u00ecnh thanh to\u00e1n n\u1ed9i b\u1ed9 \u0111\u1ec3 tr\u00e1nh b\u1ecb lo\u1ea1i chi ph\u00ed khi quy\u1ebft to\u00e1n.<\/p>\n<h3 style=\"text-align: justify;\">3.2. Ri\u00eang v\u1edbi CCDC ph\u00e2n b\u1ed5 nhi\u1ec1u k\u1ef3<\/h3>\n<p style=\"text-align: justify;\">V\u1edbi nh\u1eefng CCDC c\u00f3 gi\u00e1 tr\u1ecb l\u1edbn, \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 d\u1ea7n qua nhi\u1ec1u k\u1ef3 k\u1ebf to\u00e1n (thay v\u00ec t\u00ednh h\u1ebft m\u1ed9t l\u1ea7n), ngo\u00e0i ba \u0111i\u1ec1u ki\u1ec7n chung n\u00eau tr\u00ean, c\u00f2n th\u00eam m\u1ed9t r\u00e0ng bu\u1ed9c ri\u00eang li\u00ean quan \u0111\u1ebfn th\u1eddi gian ph\u00e2n b\u1ed5.<\/p>\n<p style=\"text-align: justify;\">Theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 6 \u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP, th\u1eddi gian ph\u00e2n b\u1ed5 CCDC v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 3 n\u0103m. Ph\u1ea7n chi ph\u00ed ph\u00e2n b\u1ed5 t\u01b0\u01a1ng \u1ee9ng v\u1edbi th\u1eddi gian v\u01b0\u1ee3t qu\u00e1 m\u1ee9c t\u1ed1i \u0111a n\u00e0y s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb c\u1ee7a k\u1ef3 ph\u00e1t sinh, d\u00f9 v\u1ec1 m\u1eb7t k\u1ebf to\u00e1n doanh nghi\u1ec7p v\u1eabn c\u00f3 th\u1ec3 ghi nh\u1eadn theo th\u1eddi gian ph\u00e2n b\u1ed5 d\u00e0i h\u01a1n n\u1ebfu ph\u1ea3n \u00e1nh \u0111\u00fang th\u1ef1c t\u1ebf s\u1eed d\u1ee5ng.<\/p>\n<p style=\"text-align: justify;\">C\u00e1ch x\u00e1c \u0111\u1ecbnh th\u1eddi gian ph\u00e2n b\u1ed5 ph\u00f9 h\u1ee3p cho t\u1eebng lo\u1ea1i CCDC v\u00e0 c\u00e1ch t\u00ednh m\u1ee9c ph\u00e2n b\u1ed5 v\u01b0\u1ee3t m\u1ee9c (n\u1ebfu c\u00f3) \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y chi ti\u1ebft t\u1ea1i b\u00e0i vi\u1ebft &#8220;th\u1eddi gian ph\u00e2n b\u1ed5 c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5&#8221; (li\u00ean k\u1ebft n\u1ed9i b\u1ed9) &#8211; b\u00e0i vi\u1ebft n\u00e0y kh\u00f4ng nh\u1eafc l\u1ea1i chi ti\u1ebft ph\u1ea7n t\u00ednh to\u00e1n \u0111\u00f3 \u0111\u1ec3 tr\u00e1nh tr\u00f9ng l\u1eb7p n\u1ed9i dung.<\/p>\n<p style=\"text-align: justify;\">Tr\u00ean th\u1ef1c t\u1ebf, kho\u1ea3n ch\u00eanh l\u1ec7ch gi\u1eefa chi ph\u00ed ph\u00e2n b\u1ed5 theo k\u1ebf to\u00e1n v\u00e0 chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb theo quy \u0111\u1ecbnh thu\u1ebf (khi doanh nghi\u1ec7p ch\u1ecdn th\u1eddi gian ph\u00e2n b\u1ed5 v\u01b0\u1ee3t qu\u00e1 3 n\u0103m) l\u00e0 m\u1ed9t d\u1ea1ng ch\u00eanh l\u1ec7ch t\u1ea1m th\u1eddi c\u1ea7n \u0111\u01b0\u1ee3c k\u1ebf to\u00e1n vi\u00ean theo d\u00f5i ri\u00eang tr\u00ean b\u1ea3ng k\u00ea x\u00e1c \u0111\u1ecbnh chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi l\u1eadp t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN cu\u1ed1i n\u0103m, kh\u00f4ng ph\u1ea3i m\u1ed9t kho\u1ea3n b\u1ecb &#8220;m\u1ea5t tr\u1eafng&#8221; v\u0129nh vi\u1ec5n n\u1ebfu doanh nghi\u1ec7p c\u00f3 c\u0103n c\u1ee9 h\u1ee3p l\u00fd \u0111\u1ec3 gi\u1ea3i tr\u00ecnh khi c\u1ea7n.<\/p>\n<p style=\"text-align: justify;\">\u0110\u1ec3 tr\u00e1nh ph\u00e1t sinh kho\u1ea3n ch\u00eanh l\u1ec7ch n\u00e0y ngay t\u1eeb \u0111\u1ea7u, nhi\u1ec1u doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t v\u00e0 \u0111i\u1ec1u ch\u1ec9nh ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 v\u1ec1 th\u1eddi gian ph\u00e2n b\u1ed5 CCDC sao cho lu\u00f4n n\u1eb1m trong gi\u1edbi h\u1ea1n t\u1ed1i \u0111a theo quy \u0111\u1ecbnh thu\u1ebf hi\u1ec7n h\u00e0nh, thay v\u00ec ch\u1ecdn th\u1eddi gian ph\u00e2n b\u1ed5 d\u00e0i h\u01a1n theo \u0111\u1eb7c th\u00f9 s\u1eed d\u1ee5ng th\u1ef1c t\u1ebf r\u1ed3i ph\u1ea3i theo d\u00f5i th\u00eam ph\u1ea7n ch\u00eanh l\u1ec7ch t\u1ea1m th\u1eddi n\u00e0y qua nhi\u1ec1u k\u1ef3 li\u00ean ti\u1ebfp. Sau khi \u0111\u00e3 n\u1eafm r\u00f5 \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c tr\u1eeb, ph\u1ea7n ti\u1ebfp theo s\u1ebd ph\u00e2n t\u00edch v\u00ec sao kho\u1ea3n chi ph\u00ed n\u00e0y trong th\u1ef1c t\u1ebf l\u1ea1i kh\u00f3 ki\u1ec3m so\u00e1t hi\u1ec7u qu\u1ea3.<\/p>\n<h2 style=\"text-align: justify;\">4. V\u00ec sao doanh nghi\u1ec7p kh\u00f3 ki\u1ec3m so\u00e1t chi ph\u00ed c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 hi\u1ec7u qu\u1ea3?<\/h2>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">CCDC ph\u00e1t sinh th\u01b0\u1eddng xuy\u00ean v\u1edbi s\u1ed1 l\u01b0\u1ee3ng l\u1edbn, ph\u00e2n t\u00e1n \u1edf nhi\u1ec1u b\u1ed9 ph\u1eadn, c\u00f4ng tr\u00ecnh ho\u1eb7c chi nh\u00e1nh kh\u00e1c nhau, khi\u1ebfn vi\u1ec7c t\u1ed5ng h\u1ee3p chi ph\u00ed c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 theo th\u1eddi gian th\u1ef1c g\u1ea7n nh\u01b0 b\u1ea5t kh\u1ea3 thi n\u1ebfu ch\u1ec9 d\u1ef1a v\u00e0o b\u00e1o c\u00e1o th\u1ee7 c\u00f4ng t\u1eeb t\u1eebng b\u1ed9 ph\u1eadn ri\u00eang l\u1ebb.<\/li>\n<li aria-level=\"1\">D\u1ec5 ghi nh\u1eadn sai k\u1ef3 ph\u00e2n b\u1ed5 ho\u1eb7c b\u1ecf s\u00f3t khi theo d\u00f5i th\u1ee7 c\u00f4ng tr\u00ean nhi\u1ec1u file Excel r\u1eddi r\u1ea1c c\u1ee7a t\u1eebng b\u1ed9 ph\u1eadn, d\u1eabn \u0111\u1ebfn chi ph\u00ed c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 ph\u1ea3n \u00e1nh sai l\u1ec7ch gi\u1eefa c\u00e1c k\u1ef3 k\u1ebf to\u00e1n, \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn \u0111\u1ed9 ch\u00ednh x\u00e1c c\u1ee7a b\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn.<\/li>\n<li aria-level=\"1\">Kh\u00f3 \u0111\u1ed1i chi\u1ebfu gi\u1eefa s\u1ed1 l\u01b0\u1ee3ng CCDC th\u1ef1c t\u1ebf \u0111ang s\u1eed d\u1ee5ng t\u1ea1i c\u00e1c b\u1ed9 ph\u1eadn v\u00e0 s\u1ed1 li\u1ec7u chi ph\u00ed \u0111\u00e3 ghi nh\u1eadn tr\u00ean s\u1ed5 s\u00e1ch, d\u1ec5 ph\u00e1t sinh ch\u00eanh l\u1ec7ch khi ki\u1ec3m k\u00ea \u0111\u1ecbnh k\u1ef3 ho\u1eb7c khi quy\u1ebft to\u00e1n thu\u1ebf cu\u1ed1i n\u0103m m\u00e0 kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c nguy\u00ean nh\u00e2n c\u1ee5 th\u1ec3.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Ba nguy\u00ean nh\u00e2n tr\u00ean th\u01b0\u1eddng kh\u00f4ng xu\u1ea5t hi\u1ec7n \u0111\u01a1n l\u1ebb m\u00e0 c\u1ed9ng h\u01b0\u1edfng l\u1eabn nhau: m\u1ed9t doanh nghi\u1ec7p c\u00f3 nhi\u1ec1u chi nh\u00e1nh, m\u1ed7i chi nh\u00e1nh t\u1ef1 qu\u1ea3n l\u00fd b\u1ea3ng theo d\u00f5i CCDC ri\u00eang b\u1eb1ng Excel, s\u1ebd v\u1eeba kh\u00f3 t\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u t\u1ee9c th\u1eddi, v\u1eeba d\u1ec5 ghi nh\u1eadn sai k\u1ef3 ph\u00e2n b\u1ed5 do thi\u1ebfu c\u01a1 ch\u1ebf nh\u1eafc l\u1ecbch t\u1eadp trung, v\u1eeba kh\u00f3 \u0111\u1ed1i chi\u1ebfu t\u1ed3n kho th\u1ef1c t\u1ebf khi k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p kh\u00f4ng c\u00f3 d\u1eef li\u1ec7u theo th\u1eddi gian th\u1ef1c t\u1eeb c\u00e1c chi nh\u00e1nh.<\/p>\n<p style=\"text-align: justify;\">H\u1eadu qu\u1ea3 c\u1ee5 th\u1ec3 c\u1ee7a vi\u1ec7c ki\u1ec3m so\u00e1t l\u1ecfng l\u1ebbo n\u00e0y kh\u00f4ng ch\u1ec9 d\u1eebng \u1edf sai l\u1ec7ch s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n, m\u00e0 c\u00f2n \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn vi\u1ec7c l\u1eadp ng\u00e2n s\u00e1ch mua s\u1eafm CCDC cho k\u1ef3 ti\u1ebfp theo &#8211; khi doanh nghi\u1ec7p kh\u00f4ng n\u1eafm \u0111\u01b0\u1ee3c ch\u00ednh x\u00e1c \u0111\u00e3 chi bao nhi\u00eau cho CCDC trong k\u1ef3 hi\u1ec7n t\u1ea1i, vi\u1ec7c d\u1ef1 tr\u00f9 ng\u00e2n s\u00e1ch k\u1ef3 sau d\u1ec5 b\u1ecb \u01b0\u1edbc t\u00ednh sai, d\u1eabn \u0111\u1ebfn t\u00ecnh tr\u1ea1ng mua s\u1eafm d\u01b0 th\u1eeba ho\u1eb7c thi\u1ebfu h\u1ee5t so v\u1edbi nhu c\u1ea7u th\u1ef1c t\u1ebf c\u1ee7a t\u1eebng b\u1ed9 ph\u1eadn.<\/p>\n<p style=\"text-align: justify;\">V\u1edbi c\u00e1c doanh nghi\u1ec7p c\u00f3 quy tr\u00ecnh ph\u00ea duy\u1ec7t mua s\u1eafm ph\u00e2n c\u1ea5p theo t\u1eebng b\u1ed9 ph\u1eadn, t\u00ecnh tr\u1ea1ng thi\u1ebfu d\u1eef li\u1ec7u t\u1ed5ng h\u1ee3p c\u00f2n d\u1eabn \u0111\u1ebfn m\u1ed9t r\u1ee7i ro kh\u00e1c \u00edt \u0111\u01b0\u1ee3c nh\u1eafc \u0111\u1ebfn: c\u00e1c b\u1ed9 ph\u1eadn kh\u00e1c nhau c\u00f3 th\u1ec3 c\u00f9ng mua s\u1eafm nh\u1eefng lo\u1ea1i CCDC t\u01b0\u01a1ng t\u1ef1 nhau m\u00e0 kh\u00f4ng bi\u1ebft b\u1ed9 ph\u1eadn kh\u00e1c \u0111\u00e3 c\u00f3 s\u1eb5n CCDC t\u01b0\u01a1ng \u1ee9ng \u0111ang kh\u00f4ng s\u1eed d\u1ee5ng h\u1ebft c\u00f4ng su\u1ea5t, g\u00e2y l\u00e3ng ph\u00ed ng\u00e2n s\u00e1ch mua s\u1eafm trong khi ho\u00e0n to\u00e0n c\u00f3 th\u1ec3 \u0111i\u1ec1u chuy\u1ec3n n\u1ed9i b\u1ed9 gi\u1eefa c\u00e1c b\u1ed9 ph\u1eadn n\u1ebfu c\u00f3 h\u1ec7 th\u1ed1ng theo d\u00f5i t\u1eadp trung.<\/p>\n<p style=\"text-align: justify;\">Ngo\u00e0i ra, khi c\u01a1 quan thu\u1ebf ho\u1eb7c ki\u1ec3m to\u00e1n y\u00eau c\u1ea7u gi\u1ea3i tr\u00ecnh v\u1ec1 m\u1ed9t kho\u1ea3n chi ph\u00ed c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 c\u1ee5 th\u1ec3 \u0111\u00e3 ghi nh\u1eadn trong qu\u00e1 kh\u1ee9, vi\u1ec7c thi\u1ebfu h\u1ec7 th\u1ed1ng l\u01b0u tr\u1eef t\u1eadp trung khi\u1ebfn k\u1ebf to\u00e1n vi\u00ean ph\u1ea3i m\u1ea5t nhi\u1ec1u th\u1eddi gian l\u1ee5c l\u1ea1i ch\u1ee9ng t\u1eeb gi\u1ea5y ho\u1eb7c c\u00e1c file Excel c\u0169, c\u00f3 nguy c\u01a1 kh\u00f4ng t\u00ecm \u0111\u1ee7 h\u1ed3 s\u01a1 ch\u1ee9ng minh, \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn k\u1ebft qu\u1ea3 gi\u1ea3i tr\u00ecnh. V\u1eady doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u00e1p d\u1ee5ng nh\u1eefng gi\u1ea3i ph\u00e1p n\u00e0o \u0111\u1ec3 ki\u1ec3m so\u00e1t kho\u1ea3n chi ph\u00ed n\u00e0y hi\u1ec7u qu\u1ea3 h\u01a1n?<\/p>\n<h2 style=\"text-align: justify;\">5. Gi\u1ea3i ph\u00e1p ki\u1ec3m so\u00e1t chi ph\u00ed CCDC hi\u1ec7u qu\u1ea3 trong doanh nghi\u1ec7p<\/h2>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">X\u00e2y d\u1ef1ng \u0111\u1ecbnh m\u1ee9c ho\u1eb7c ng\u00e2n s\u00e1ch chi ph\u00ed CCDC theo t\u1eebng b\u1ed9 ph\u1eadn, t\u1eebng k\u1ef3 k\u1ebf to\u00e1n, l\u00e0m c\u0103n c\u1ee9 \u0111\u1ec3 ki\u1ec3m so\u00e1t v\u00e0 ph\u00ea duy\u1ec7t c\u00e1c \u0111\u1ec1 ngh\u1ecb mua s\u1eafm ph\u00e1t sinh, thay v\u00ec \u0111\u1ec3 chi ph\u00ed CCDC t\u0103ng tr\u01b0\u1edfng t\u1ef1 do kh\u00f4ng c\u00f3 gi\u1edbi h\u1ea1n tham chi\u1ebfu.<\/li>\n<li aria-level=\"1\">Chu\u1ea9n h\u00f3a quy tr\u00ecnh ghi nh\u1eadn &#8211; ph\u00e2n b\u1ed5 ngay t\u1eeb \u0111\u1ea7u, x\u00e1c \u0111\u1ecbnh r\u00f5 gi\u00e1 tr\u1ecb, ph\u01b0\u01a1ng ph\u00e1p ph\u00e2n b\u1ed5 (m\u1ed9t l\u1ea7n hay nhi\u1ec1u l\u1ea7n) v\u00e0 th\u1eddi gian ph\u00e2n b\u1ed5 ngay t\u1ea1i th\u1eddi \u0111i\u1ec3m nh\u1eadp ho\u1eb7c xu\u1ea5t CCDC, tr\u00e1nh t\u00ecnh tr\u1ea1ng ch\u1ec9nh s\u1eeda nhi\u1ec1u l\u1ea7n v\u1ec1 sau g\u00e2y sai l\u1ec7ch s\u1ed1 li\u1ec7u gi\u1eefa c\u00e1c k\u1ef3.<\/li>\n<li aria-level=\"1\">T\u1eadp trung d\u1eef li\u1ec7u CCDC v\u1ec1 m\u1ed9t h\u1ec7 th\u1ed1ng duy nh\u1ea5t thay v\u00ec \u0111\u1ec3 m\u1ed7i b\u1ed9 ph\u1eadn, chi nh\u00e1nh t\u1ef1 qu\u1ea3n l\u00fd b\u1ea3ng t\u00ednh ri\u00eang l\u1ebb, gi\u00fap k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p c\u00f3 c\u00e1i nh\u00ecn theo th\u1eddi gian th\u1ef1c v\u1ec1 to\u00e0n b\u1ed9 chi ph\u00ed CCDC c\u1ee7a doanh nghi\u1ec7p.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Vi\u1ec7c \u1ee9ng d\u1ee5ng ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n\/ERP nh\u01b0 Accnet ERP (ph\u00e2n h\u1ec7 K\u1ebf to\u00e1n t\u00e0i s\u1ea3n &#8211; CCDC) gi\u00fap doanh nghi\u1ec7p t\u1ef1 \u0111\u1ed9ng h\u00f3a to\u00e0n b\u1ed9 quy tr\u00ecnh ghi nh\u1eadn chi ph\u00ed, ph\u00e2n b\u1ed5 \u0111\u00fang k\u1ef3 v\u00e0 c\u1ea3nh b\u00e1o khi v\u01b0\u1ee3t m\u1ee9c t\u1ed1i \u0111a theo quy \u0111\u1ecbnh thu\u1ebf, gi\u1ea3m \u0111\u00e1ng k\u1ec3 sai s\u00f3t th\u1ee7 c\u00f4ng cho k\u1ebf to\u00e1n vi\u00ean so v\u1edbi c\u00e1ch qu\u1ea3n l\u00fd r\u1eddi r\u1ea1c tr\u00ean nhi\u1ec1u file Excel.<\/p>\n<p style=\"text-align: justify;\">So v\u1edbi vi\u1ec7c \u0111\u1ea7u t\u01b0 nh\u00e2n s\u1ef1 \u0111\u1ec3 r\u00e0 so\u00e1t th\u1ee7 c\u00f4ng t\u1eebng b\u1ea3ng theo d\u00f5i CCDC c\u1ee7a c\u00e1c b\u1ed9 ph\u1eadn, chi ph\u00ed \u0111\u1ea7u t\u01b0 m\u1ed9t h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd t\u1eadp trung th\u01b0\u1eddng \u0111\u01b0\u1ee3c thu h\u1ed3i kh\u00e1 nhanh th\u00f4ng qua vi\u1ec7c gi\u1ea3m th\u1eddi gian t\u1ed5ng h\u1ee3p b\u00e1o c\u00e1o, gi\u1ea3m sai s\u00f3t khi quy\u1ebft to\u00e1n thu\u1ebf v\u00e0 h\u1ea1n ch\u1ebf th\u1ea5t tho\u00e1t CCDC do thi\u1ebfu ki\u1ec3m so\u00e1t. \u0110\u00e2y c\u0169ng l\u00e0 l\u00fd do ng\u00e0y c\u00e0ng nhi\u1ec1u doanh nghi\u1ec7p c\u00f3 quy m\u00f4 CCDC l\u1edbn chuy\u1ec3n t\u1eeb qu\u1ea3n l\u00fd th\u1ee7 c\u00f4ng sang c\u00e1c gi\u1ea3i ph\u00e1p ph\u1ea7n m\u1ec1m chuy\u00ean d\u1ee5ng.<\/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=\"1434a2658877272934fe9965621e7dbc\">\n<form enctype=\"multipart\/form-data\" method=\"post\" class=\"frm-show-form \" id=\"form_pm-ke-toan\" data-token=\"1434a2658877272934fe9965621e7dbc\">\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=\"49b65a23e4\" \/><input type=\"hidden\" name=\"_wp_http_referer\" value=\"\/en\/wp-json\/wp\/v2\/posts\/53304\" \/><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<p style=\"text-align: justify;\">B\u00ean c\u1ea1nh vi\u1ec7c \u0111\u1ea7u t\u01b0 c\u00f4ng c\u1ee5, doanh nghi\u1ec7p c\u0169ng n\u00ean \u0111\u1ecbnh k\u1ef3 t\u1ed5 ch\u1ee9c \u0111\u00e0o t\u1ea1o l\u1ea1i cho k\u1ebf to\u00e1n vi\u00ean v\u00e0 c\u00e1c b\u1ed9 ph\u1eadn li\u00ean quan v\u1ec1 quy tr\u00ecnh ghi nh\u1eadn, \u0111\u1ec1 ngh\u1ecb mua s\u1eafm CCDC \u0111\u00fang chu\u1ea9n, \u0111\u1eb7c bi\u1ec7t khi c\u00f3 thay \u0111\u1ed5i v\u1ec1 ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 ho\u1eb7c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt li\u00ean quan (nh\u01b0 ng\u01b0\u1ee1ng thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t v\u1eeba thay \u0111\u1ed5i t\u1eeb 15\/12\/2025 \u0111\u00e3 n\u00eau \u1edf m\u1ee5c 3). Vi\u1ec7c k\u1ebft h\u1ee3p gi\u1eefa c\u00f4ng c\u1ee5 ph\u1ea7n m\u1ec1m v\u00e0 <a href=\"https:\/\/lacviet.vn\/cong-cu-dung-cu\/\">quy tr\u00ecnh qu\u1ea3n l\u00fd c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5<\/a> r\u00f5 r\u00e0ng, \u0111\u01b0\u1ee3c ph\u1ed5 bi\u1ebfn \u0111\u1ea7y \u0111\u1ee7 \u0111\u1ebfn t\u1eebng b\u1ed9 ph\u1eadn s\u1eed d\u1ee5ng CCDC, m\u1edbi th\u1ef1c s\u1ef1 gi\u1ea3i quy\u1ebft \u0111\u01b0\u1ee3c g\u1ed1c r\u1ec5 c\u1ee7a b\u00e0i to\u00e1n ki\u1ec3m so\u00e1t chi ph\u00ed n\u00e0y m\u1ed9t c\u00e1ch b\u1ec1n v\u1eefng, thay v\u00ec ch\u1ec9 x\u1eed l\u00fd ph\u1ea7n ng\u1ecdn khi s\u1ef1 c\u1ed1 \u0111\u00e3 ph\u00e1t sinh.<\/p>\n<h2 style=\"text-align: justify;\">6. M\u1ed9t s\u1ed1 c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p<\/h2>\n<h3 style=\"text-align: justify;\">Chi ph\u00ed c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 h\u1ea1ch to\u00e1n v\u00e0o t\u00e0i kho\u1ea3n n\u00e0o?<\/h3>\n<p style=\"text-align: justify;\">Chi ph\u00ed c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 \u0111\u01b0\u1ee3c ghi nh\u1eadn ban \u0111\u1ea7u v\u00e0o t\u00e0i kho\u1ea3n 153 (n\u1ebfu nh\u1eadp kho tr\u01b0\u1edbc khi xu\u1ea5t d\u00f9ng) ho\u1eb7c tr\u1ef1c ti\u1ebfp v\u00e0o t\u00e0i kho\u1ea3n 242 (n\u1ebfu ph\u00e2n b\u1ed5 nhi\u1ec1u k\u1ef3) ho\u1eb7c c\u00e1c t\u00e0i kho\u1ea3n chi ph\u00ed 154\/621\/627\/641\/642 (n\u1ebfu ph\u00e2n b\u1ed5 m\u1ed9t l\u1ea7n), t\u00f9y theo gi\u00e1 tr\u1ecb v\u00e0 c\u00e1ch x\u1eed l\u00fd k\u1ebf to\u00e1n \u0111\u00e3 tr\u00ecnh b\u00e0y \u1edf m\u1ee5c 2. Chi ti\u1ebft \u0111\u1ecbnh kho\u1ea3n N\u1ee3 &#8211; C\u00f3 cho t\u1eebng tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y t\u1ea1i b\u00e0i vi\u1ebft &#8220;h\u1ea1ch to\u00e1n c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5&#8221; (li\u00ean k\u1ebft n\u1ed9i b\u1ed9).<\/p>\n<h3 style=\"text-align: justify;\">Chi ph\u00ed mua c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 c\u00f3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o kh\u00f4ng?<\/h3>\n<p style=\"text-align: justify;\">C\u00f3, n\u1ebfu doanh nghi\u1ec7p c\u00f3 h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng h\u1ee3p l\u1ec7 v\u00e0 CCDC \u0111\u01b0\u1ee3c mua ph\u1ee5c v\u1ee5 cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, theo \u0111\u00fang quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh v\u1ec1 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o.<\/p>\n<h3 style=\"text-align: justify;\">Chi ph\u00ed c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 c\u00f3 t\u00ednh v\u00e0o gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m kh\u00f4ng?<\/h3>\n<p style=\"text-align: justify;\">C\u00f3, n\u1ebfu CCDC \u0111\u01b0\u1ee3c d\u00f9ng tr\u1ef1c ti\u1ebfp cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t &#8211; khi \u0111\u00f3 ph\u1ea7n chi ph\u00ed ph\u00e2n b\u1ed5 CCDC \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o t\u00e0i kho\u1ea3n 627 (chi ph\u00ed s\u1ea3n xu\u1ea5t chung) ho\u1eb7c 154, sau \u0111\u00f3 \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n v\u00e0o gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m c\u00f9ng c\u00e1c kho\u1ea3n m\u1ee5c chi ph\u00ed s\u1ea3n xu\u1ea5t kh\u00e1c trong k\u1ef3.<\/p>\n<p style=\"text-align: justify;\">C\u00f3 th\u1ec3 th\u1ea5y, chi ph\u00ed c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 tuy kh\u00f4ng l\u1edbn b\u1eb1ng chi ph\u00ed \u0111\u1ea7u t\u01b0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh nh\u01b0ng l\u1ea1i ph\u00e1t sinh th\u01b0\u1eddng xuy\u00ean, d\u1ec5 th\u1ea5t tho\u00e1t n\u1ebfu doanh nghi\u1ec7p kh\u00f4ng ki\u1ec3m so\u00e1t ch\u1eb7t ch\u1ebd ngay t\u1eeb kh\u00e2u ghi nh\u1eadn ban \u0111\u1ea7u. N\u1eafm r\u00f5 c\u00e1c kho\u1ea3n m\u1ee5c c\u1ea5u th\u00e0nh, c\u00e1ch x\u1eed l\u00fd k\u1ebf to\u00e1n v\u00e0 \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf gi\u00fap doanh nghi\u1ec7p h\u1ea1ch to\u00e1n \u0111\u00fang, tr\u00e1nh r\u1ee7i ro khi quy\u1ebft to\u00e1n.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Chi ph\u00ed c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 (CCDC) l\u00e0 to\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb doanh nghi\u1ec7p b\u1ecf ra \u0111\u1ec3 mua s\u1eafm v\u00e0 \u0111\u01b0a CCDC v\u00e0o s\u1eed d\u1ee5ng, \u0111\u01b0\u1ee3c ghi nh\u1eadn theo nguy\u00ean t\u1eafc gi\u00e1 g\u1ed1c v\u00e0 x\u1eed l\u00fd k\u1ebf to\u00e1n t\u00f9y theo gi\u00e1 tr\u1ecb, theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC. B\u00e0i vi\u1ebft gi\u00fap b\u1ea1n hi\u1ec3u kho\u1ea3n chi ph\u00ed n\u00e0y [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":53313,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[157],"tags":[188],"class_list":["post-53304","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ke-toan-gia-thanh","tag-ccdc"],"_links":{"self":[{"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/posts\/53304","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=53304"}],"version-history":[{"count":4,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/posts\/53304\/revisions"}],"predecessor-version":[{"id":53344,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/posts\/53304\/revisions\/53344"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/media\/53313"}],"wp:attachment":[{"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/media?parent=53304"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/categories?post=53304"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/tags?post=53304"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}