{"id":53306,"date":"2026-09-14T11:01:08","date_gmt":"2026-09-14T04:01:08","guid":{"rendered":"https:\/\/lacviet.vn\/?p=53306"},"modified":"2026-09-14T11:02:26","modified_gmt":"2026-09-14T04:02:26","slug":"hach-toan-thanh-ly-cong-cu-dung-cu","status":"publish","type":"post","link":"https:\/\/lacviet.vn\/en\/hach-toan-thanh-ly-cong-cu-dung-cu\/","title":{"rendered":"H\u1ea1ch to\u00e1n thanh l\u00fd c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5: quy tr\u00ecnh, h\u1ed3 s\u01a1 &#038; \u0111\u1ecbnh kho\u1ea3n chi ti\u1ebft"},"content":{"rendered":"<p style=\"text-align: justify;\"><strong>H\u1ea1ch to\u00e1n thanh l\u00fd c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5<\/strong> l\u00e0 vi\u1ec7c ghi gi\u1ea3m gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i ch\u01b0a ph\u00e2n b\u1ed5 h\u1ebft, ghi nh\u1eadn thu nh\u1eadp v\u00e0 chi ph\u00ed ph\u00e1t sinh khi doanh nghi\u1ec7p lo\u1ea1i b\u1ecf <a href=\"https:\/\/lacviet.vn\/cong-cu-dung-cu\/\">c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 (CCDC)<\/a> kh\u00f4ng c\u00f2n s\u1eed d\u1ee5ng \u0111\u01b0\u1ee3c, ch\u1ee7 y\u1ebfu qua t\u00e0i kho\u1ea3n 242, 711 v\u00e0 811 theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC. B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn chi ti\u1ebft th\u1ee7 t\u1ee5c, h\u1ed3 s\u01a1 c\u1ea7n chu\u1ea9n b\u1ecb, c\u00e1ch \u0111\u1ecbnh kho\u1ea3n N\u1ee3 &#8211; C\u00f3 cho t\u1eebng b\u01b0\u1edbc v\u00e0 quy \u0111\u1ecbnh xu\u1ea5t h\u00f3a \u0111\u01a1n khi thanh l\u00fd.<\/p>\n<p style=\"text-align: justify;\">Sau khi \u0111\u00e3 n\u1eafm \u0111\u01b0\u1ee3c <a href=\"https:\/\/lacviet.vn\/hach-toan-cong-cu-dung-cu\/\">c\u00e1ch h\u1ea1ch to\u00e1n c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5<\/a> trong qu\u00e1 tr\u00ecnh mua, xu\u1ea5t d\u00f9ng v\u00e0 ph\u00e2n b\u1ed5 \u0111\u1ecbnh k\u1ef3, nhi\u1ec1u k\u1ebf to\u00e1n vi\u00ean v\u1eabn l\u00fang t\u00fang khi \u0111\u1ebfn b\u01b0\u1edbc cu\u1ed1i c\u00f9ng: x\u1eed l\u00fd CCDC kh\u00f4ng c\u00f2n d\u00f9ng \u0111\u01b0\u1ee3c n\u1eefa. Kh\u00e1c v\u1edbi nghi\u1ec7p v\u1ee5 th\u01b0\u1eddng xuy\u00ean, thanh l\u00fd CCDC \u0111\u00f2i h\u1ecfi \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 ch\u1ee9ng minh t\u00ednh h\u1ee3p l\u1ec7, c\u00e1ch \u0111\u1ecbnh kho\u1ea3n ri\u00eang cho t\u1eebng ph\u1ea7n gi\u00e1 tr\u1ecb ph\u00e1t sinh, n\u1ebfu l\u00e0m sai d\u1ec5 b\u1ecb lo\u1ea1i chi ph\u00ed khi quy\u1ebft to\u00e1n thu\u1ebf.<\/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 h\u01b0\u1edbng d\u1eabn chi ti\u1ebft quy tr\u00ecnh, h\u1ed3 s\u01a1 c\u1ea7n chu\u1ea9n b\u1ecb v\u00e0 c\u00e1ch h\u1ea1ch to\u00e1n thanh l\u00fd c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 theo t\u1eebng tr\u01b0\u1eddng h\u1ee3p th\u1ef1c t\u1ebf, k\u00e8m quy \u0111\u1ecbnh xu\u1ea5t h\u00f3a \u0111\u01a1n hi\u1ec7n h\u00e0nh, gi\u00fap k\u1ebf to\u00e1n vi\u00ean x\u1eed l\u00fd \u0111\u00fang ngay t\u1eeb \u0111\u1ea7u.<\/p>\n<h2 style=\"text-align: justify;\">1. C\u00e1c tr\u01b0\u1eddng h\u1ee3p c\u1ea7n th\u1ef1c hi\u1ec7n h\u1ea1ch to\u00e1n thanh l\u00fd c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5<\/h2>\n<p style=\"text-align: justify;\">Kh\u00f4ng ph\u1ea3i CCDC n\u00e0o ng\u1eebng s\u1eed d\u1ee5ng c\u0169ng c\u1ea7n l\u1eadp h\u1ed3 s\u01a1 thanh l\u00fd ngay &#8211; k\u1ebf to\u00e1n vi\u00ean c\u1ea7n x\u00e1c \u0111\u1ecbnh \u0111\u00fang tr\u01b0\u1eddng h\u1ee3p ph\u00e1t sinh tr\u01b0\u1edbc khi ti\u1ebfn h\u00e0nh c\u00e1c b\u01b0\u1edbc ti\u1ebfp theo. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 nh\u1eefng t\u00ecnh hu\u1ed1ng ph\u1ed5 bi\u1ebfn nh\u1ea5t khi\u1ebfn doanh nghi\u1ec7p ph\u1ea3i th\u1ef1c hi\u1ec7n thanh l\u00fd CCDC.<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">CCDC h\u1ecfng, h\u01b0 h\u1ea1i, kh\u00f4ng c\u00f2n kh\u1ea3 n\u0103ng s\u1eed d\u1ee5ng d\u00f9 \u0111\u00e3 s\u1eeda ch\u1eefa ho\u1eb7c chi ph\u00ed s\u1eeda ch\u1eefa kh\u00f4ng c\u00f2n hi\u1ec7u qu\u1ea3 kinh t\u1ebf.<\/li>\n<li aria-level=\"1\">CCDC \u0111\u00e3 ph\u00e2n b\u1ed5 h\u1ebft gi\u00e1 tr\u1ecb (h\u1ebft th\u1eddi gian ph\u00e2n b\u1ed5 d\u1ef1 ki\u1ebfn) nh\u01b0ng doanh nghi\u1ec7p kh\u00f4ng c\u00f2n nhu c\u1ea7u s\u1eed d\u1ee5ng, mu\u1ed1n lo\u1ea1i b\u1ecf kh\u1ecfi s\u1ed5 theo d\u00f5i \u0111\u1ec3 tr\u00e1nh t\u1ed3n \u0111\u1ecdng d\u1eef li\u1ec7u qu\u1ea3n l\u00fd.<\/li>\n<li aria-level=\"1\">CCDC l\u1ea1c h\u1eadu, kh\u00f4ng c\u00f2n ph\u00f9 h\u1ee3p v\u1edbi quy tr\u00ecnh s\u1ea3n xu\u1ea5t kinh doanh hi\u1ec7n t\u1ea1i c\u1ee7a doanh nghi\u1ec7p, d\u00f9 b\u1ea3n th\u00e2n v\u1eabn c\u00f2n ho\u1ea1t \u0111\u1ed9ng \u0111\u01b0\u1ee3c.<\/li>\n<li aria-level=\"1\">Doanh nghi\u1ec7p thu h\u1eb9p quy m\u00f4, ng\u1eebng ho\u1ea1t \u0111\u1ed9ng m\u1ed9t b\u1ed9 ph\u1eadn ho\u1eb7c chuy\u1ec3n \u0111\u1ed5i m\u00f4 h\u00ecnh s\u1ea3n xu\u1ea5t khi\u1ebfn CCDC \u0111ang d\u00f9ng kh\u00f4ng c\u00f2n ph\u00f9 h\u1ee3p.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">M\u1ed7i tr\u01b0\u1eddng h\u1ee3p tr\u00ean \u0111\u1ec1u d\u1eabn \u0111\u1ebfn c\u00f9ng m\u1ed9t y\u00eau c\u1ea7u: doanh nghi\u1ec7p ph\u1ea3i ho\u00e0n thi\u1ec7n h\u1ed3 s\u01a1 n\u1ed9i b\u1ed9 ch\u1ee9ng minh vi\u1ec7c thanh l\u00fd l\u00e0 c\u00f3 c\u0103n c\u1ee9, tr\u01b0\u1edbc khi k\u1ebf to\u00e1n ghi nh\u1eadn b\u1ea5t k\u1ef3 b\u00fat to\u00e1n n\u00e0o. N\u1ebfu b\u1ecf qua b\u01b0\u1edbc h\u1ed3 s\u01a1 m\u00e0 h\u1ea1ch to\u00e1n ngay, doanh nghi\u1ec7p d\u1ec5 g\u1eb7p r\u1ee7i ro khi c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u gi\u1ea3i tr\u00ecnh chi ph\u00ed li\u00ean quan \u0111\u1ebfn CCDC \u0111\u00e3 thanh l\u00fd.<\/p>\n<p style=\"text-align: justify;\">Vi\u1ec7c ph\u00e2n lo\u1ea1i \u0111\u00fang l\u00fd do thanh l\u00fd c\u0169ng gi\u00fap doanh nghi\u1ec7p th\u1ed1ng k\u00ea \u0111\u01b0\u1ee3c nguy\u00ean nh\u00e2n CCDC b\u1ecb lo\u1ea1i b\u1ecf theo t\u1eebng b\u1ed9 ph\u1eadn, t\u1eeb \u0111\u00f3 \u0111i\u1ec1u ch\u1ec9nh ch\u00ednh s\u00e1ch mua s\u1eafm ho\u1eb7c quy tr\u00ecnh b\u1ea3o qu\u1ea3n cho ph\u00f9 h\u1ee3p h\u01a1n \u1edf c\u00e1c k\u1ef3 sau &#8211; v\u00ed d\u1ee5 n\u1ebfu m\u1ed9t b\u1ed9 ph\u1eadn li\u00ean t\u1ee5c ph\u00e1t sinh CCDC h\u1ecfng tr\u01b0\u1edbc th\u1eddi h\u1ea1n ph\u00e2n b\u1ed5 d\u1ef1 ki\u1ebfn, doanh nghi\u1ec7p c\u00f3 th\u1ec3 xem x\u00e9t l\u1ea1i \u0111i\u1ec1u ki\u1ec7n s\u1eed d\u1ee5ng ho\u1eb7c ch\u1ea5t l\u01b0\u1ee3ng CCDC \u0111ang mua cho b\u1ed9 ph\u1eadn \u0111\u00f3.<\/p>\n<p style=\"text-align: justify;\">C\u1ea7n l\u01b0u \u00fd ph\u00e2n bi\u1ec7t c\u00e1c tr\u01b0\u1eddng h\u1ee3p thanh l\u00fd n\u00eau tr\u00ean v\u1edbi tr\u01b0\u1eddng h\u1ee3p CCDC b\u1ecb m\u1ea5t do l\u1ed7i c\u1ee7a c\u00e1 nh\u00e2n c\u1ee5 th\u1ec3 &#8211; t\u00ecnh hu\u1ed1ng n\u00e0y kh\u00f4ng x\u1eed l\u00fd theo quy tr\u00ecnh thanh l\u00fd th\u00f4ng th\u01b0\u1eddng m\u00e0 c\u1ea7n th\u00eam b\u01b0\u1edbc x\u00e1c \u0111\u1ecbnh tr\u00e1ch nhi\u1ec7m b\u1ed3i th\u01b0\u1eddng tr\u01b0\u1edbc khi ghi nh\u1eadn v\u00e0o s\u1ed5 s\u00e1ch, kh\u00e1c v\u1edbi vi\u1ec7c ch\u1ec9 \u0111\u01a1n thu\u1ea7n ghi gi\u1ea3m gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i nh\u01b0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p thanh l\u00fd h\u1ee3p l\u1ec7. N\u1ebfu k\u1ebf to\u00e1n vi\u00ean kh\u00f4ng x\u00e1c \u0111\u1ecbnh r\u00f5 ngay t\u1eeb \u0111\u1ea7u CCDC \u0111ang x\u1eed l\u00fd thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p n\u00e0o trong s\u1ed1 c\u00e1c t\u00ecnh hu\u1ed1ng k\u1ec3 tr\u00ean, h\u1ed3 s\u01a1 thanh l\u00fd l\u1eadp ra c\u00f3 th\u1ec3 thi\u1ebfu th\u00f4ng tin c\u1ea7n thi\u1ebft, d\u1eabn \u0111\u1ebfn ph\u1ea3i b\u1ed5 sung, ch\u1ec9nh s\u1eeda nhi\u1ec1u l\u1ea7n tr\u01b0\u1edbc khi \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n h\u1ea1ch to\u00e1n.<\/p>\n<p style=\"text-align: justify;\">V\u1eady tr\u01b0\u1edbc khi h\u1ea1ch to\u00e1n, doanh nghi\u1ec7p c\u1ea7n chu\u1ea9n b\u1ecb nh\u1eefng h\u1ed3 s\u01a1, th\u1ee7 t\u1ee5c g\u00ec?<\/p>\n<h2 style=\"text-align: justify;\">2. Th\u1ee7 t\u1ee5c, h\u1ed3 s\u01a1 tr\u01b0\u1edbc khi h\u1ea1ch to\u00e1n thanh l\u00fd CCDC<\/h2>\n<p style=\"text-align: justify;\">Tr\u01b0\u1edbc khi h\u1ea1ch to\u00e1n, doanh nghi\u1ec7p c\u1ea7n ho\u00e0n thi\u1ec7n h\u1ed3 s\u01a1 ph\u00e1p l\u00fd n\u1ed9i b\u1ed9 ch\u1ee9ng minh vi\u1ec7c thanh l\u00fd l\u00e0 h\u1ee3p l\u1ec7, tr\u00e1nh b\u1ecb lo\u1ea1i chi ph\u00ed khi quy\u1ebft to\u00e1n thu\u1ebf. H\u1ed3 s\u01a1 n\u00e0y g\u1ed3m hai lo\u1ea1i ch\u00ednh: v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb\/quy\u1ebft \u0111\u1ecbnh thanh l\u00fd v\u00e0 bi\u00ean b\u1ea3n thanh l\u00fd, \u0111\u01b0\u1ee3c l\u1eadp theo tr\u00ecnh t\u1ef1 tr\u01b0\u1edbc &#8211; sau nh\u01b0 d\u01b0\u1edbi \u0111\u00e2y.<\/p>\n<h3 style=\"text-align: justify;\">2.1. Quy\u1ebft \u0111\u1ecbnh, \u0111\u1ec1 ngh\u1ecb thanh l\u00fd c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5<\/h3>\n<p style=\"text-align: justify;\">B\u1ed9 ph\u1eadn \u0111ang s\u1eed d\u1ee5ng CCDC l\u00e0 n\u01a1i ph\u00e1t hi\u1ec7n v\u00e0 \u0111\u1ec1 xu\u1ea5t thanh l\u00fd \u0111\u1ea7u ti\u00ean, v\u00ec \u0111\u00e2y l\u00e0 b\u1ed9 ph\u1eadn tr\u1ef1c ti\u1ebfp n\u1eafm r\u00f5 t\u00ecnh tr\u1ea1ng th\u1ef1c t\u1ebf c\u1ee7a CCDC \u0111ang qu\u1ea3n l\u00fd.<\/p>\n<p style=\"text-align: justify;\">B\u1ed9 ph\u1eadn s\u1eed d\u1ee5ng l\u1eadp \u0111\u1ec1 ngh\u1ecb thanh l\u00fd n\u00eau r\u00f5 l\u00fd do (m\u1ed9t trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 n\u00eau \u1edf m\u1ee5c 1), t\u00ecnh tr\u1ea1ng hi\u1ec7n t\u1ea1i c\u1ee7a CCDC, s\u1ed1 l\u01b0\u1ee3ng v\u00e0 gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i (n\u1ebfu c\u00f3) theo s\u1ed5 theo d\u00f5i. \u0110\u1ec1 ngh\u1ecb n\u00e0y c\u1ea7n c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a ng\u01b0\u1eddi ph\u1ee5 tr\u00e1ch b\u1ed9 ph\u1eadn tr\u01b0\u1edbc khi chuy\u1ec3n l\u00ean c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t.<\/p>\n<p style=\"text-align: justify;\">Sau khi nh\u1eadn \u0111\u1ec1 ngh\u1ecb, l\u00e3nh \u0111\u1ea1o doanh nghi\u1ec7p ho\u1eb7c ng\u01b0\u1eddi \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n k\u00fd quy\u1ebft \u0111\u1ecbnh thanh l\u00fd. Kh\u00e1c v\u1edbi t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh &#8211; th\u01b0\u1eddng y\u00eau c\u1ea7u th\u00e0nh l\u1eadp h\u1ed9i \u0111\u1ed3ng thanh l\u00fd ri\u00eang, v\u1edbi CCDC, vi\u1ec7c c\u00f3 b\u1eaft bu\u1ed9c th\u00e0nh l\u1eadp h\u1ed9i \u0111\u1ed3ng hay kh\u00f4ng t\u00f9y thu\u1ed9c v\u00e0o quy ch\u1ebf qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n n\u1ed9i b\u1ed9 c\u1ee7a t\u1eebng doanh nghi\u1ec7p, kh\u00f4ng c\u00f3 quy \u0111\u1ecbnh b\u1eaft bu\u1ed9c chung \u00e1p d\u1ee5ng cho m\u1ecdi tr\u01b0\u1eddng h\u1ee3p.<\/p>\n<p style=\"text-align: justify;\">V\u1edbi doanh nghi\u1ec7p c\u00f3 s\u1ed1 l\u01b0\u1ee3ng CCDC l\u1edbn, nhi\u1ec1u b\u1ed9 ph\u1eadn c\u00f9ng ph\u00e1t sinh \u0111\u1ec1 ngh\u1ecb thanh l\u00fd th\u01b0\u1eddng xuy\u00ean, vi\u1ec7c chu\u1ea9n h\u00f3a m\u1eabu \u0111\u1ec1 ngh\u1ecb v\u00e0 quy tr\u00ecnh ph\u00ea duy\u1ec7t gi\u00fap r\u00fat ng\u1eafn th\u1eddi gian x\u1eed l\u00fd, \u0111\u1ed3ng th\u1eddi tr\u00e1nh t\u00ecnh tr\u1ea1ng CCDC \u0111\u00e3 h\u1ecfng nh\u01b0ng v\u1eabn n\u1eb1m tr\u00ean s\u1ed5 s\u00e1ch qu\u00e1 l\u00e2u v\u00ec thi\u1ebfu ng\u01b0\u1eddi ph\u00ea duy\u1ec7t k\u1ecbp th\u1eddi.<\/p>\n<p style=\"text-align: justify;\">Doanh nghi\u1ec7p n\u00ean quy \u0111\u1ecbnh r\u00f5 trong quy ch\u1ebf qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n n\u1ed9i b\u1ed9 m\u1ee9c gi\u00e1 tr\u1ecb CCDC n\u00e0o c\u1ea7n ph\u00ea duy\u1ec7t \u1edf c\u1ea5p tr\u01b0\u1edfng b\u1ed9 ph\u1eadn, m\u1ee9c n\u00e0o c\u1ea7n l\u00ean \u0111\u1ebfn k\u1ebf to\u00e1n tr\u01b0\u1edfng ho\u1eb7c gi\u00e1m \u0111\u1ed1c &#8211; vi\u1ec7c ph\u00e2n c\u1ea5p ph\u00ea duy\u1ec7t theo gi\u00e1 tr\u1ecb gi\u00fap c\u00e1c tr\u01b0\u1eddng h\u1ee3p thanh l\u00fd gi\u00e1 tr\u1ecb nh\u1ecf, ph\u00e1t sinh th\u01b0\u1eddng xuy\u00ean (v\u00ed d\u1ee5 d\u1ee5ng c\u1ee5 v\u0103n ph\u00f2ng) \u0111\u01b0\u1ee3c x\u1eed l\u00fd nhanh m\u00e0 kh\u00f4ng ph\u1ea3i ch\u1edd \u0111\u1ea7y \u0111\u1ee7 ch\u1eef k\u00fd c\u1ee7a to\u00e0n b\u1ed9 c\u1ea5p qu\u1ea3n l\u00fd cao nh\u1ea5t nh\u01b0 v\u1edbi CCDC gi\u00e1 tr\u1ecb l\u1edbn. Sau khi c\u00f3 quy\u1ebft \u0111\u1ecbnh thanh l\u00fd, b\u01b0\u1edbc ti\u1ebfp theo l\u00e0 l\u1eadp bi\u00ean b\u1ea3n ghi nh\u1eadn c\u1ee5 th\u1ec3.<\/p>\n<h3 style=\"text-align: justify;\">2.2. Bi\u00ean b\u1ea3n thanh l\u00fd c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5<\/h3>\n<p style=\"text-align: justify;\">Bi\u00ean b\u1ea3n thanh l\u00fd l\u00e0 ch\u1ee9ng t\u1eeb g\u1ed1c quan tr\u1ecdng nh\u1ea5t \u0111\u1ec3 k\u1ebf to\u00e1n c\u0103n c\u1ee9 ghi s\u1ed5, c\u1ea7n l\u1eadp ngay sau khi c\u00f3 quy\u1ebft \u0111\u1ecbnh thanh l\u00fd \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t, tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n b\u1ea5t k\u1ef3 b\u00fat to\u00e1n n\u00e0o.<\/p>\n<p style=\"text-align: justify;\">N\u1ed9i dung bi\u00ean b\u1ea3n c\u1ea7n ghi r\u00f5 danh m\u1ee5c CCDC thanh l\u00fd (t\u00ean, s\u1ed1 l\u01b0\u1ee3ng, \u0111\u01a1n v\u1ecb t\u00ednh), gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i ch\u01b0a ph\u00e2n b\u1ed5 h\u1ebft t\u1ea1i th\u1eddi \u0111i\u1ec3m thanh l\u00fd (n\u1ebfu c\u00f3), h\u00ecnh th\u1ee9c x\u1eed l\u00fd c\u1ee5 th\u1ec3 (b\u00e1n, h\u1ee7y b\u1ecf, cho t\u1eb7ng) v\u00e0 ng\u00e0y th\u1ef1c hi\u1ec7n thanh l\u00fd th\u1ef1c t\u1ebf.<\/p>\n<p style=\"text-align: justify;\">Bi\u00ean b\u1ea3n c\u1ea7n c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a c\u00e1c b\u00ean li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn nghi\u1ec7p v\u1ee5 n\u00e0y: \u0111\u1ea1i di\u1ec7n b\u1ed9 ph\u1eadn \u0111ang s\u1eed d\u1ee5ng CCDC, \u0111\u1ea1i di\u1ec7n ph\u00f2ng k\u1ebf to\u00e1n v\u00e0 ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t trong doanh nghi\u1ec7p. Tr\u01b0\u1eddng h\u1ee3p CCDC \u0111\u01b0\u1ee3c b\u00e1n cho b\u00ean th\u1ee9 ba, n\u00ean c\u00f3 th\u00eam x\u00e1c nh\u1eadn ho\u1eb7c th\u00f4ng tin c\u1ee7a b\u00ean mua \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 \u0111\u1ed1i chi\u1ebfu khi c\u1ea7n.<\/p>\n<p style=\"text-align: justify;\">V\u1edbi CCDC h\u1ecfng h\u00f3c, doanh nghi\u1ec7p n\u00ean \u0111\u00ednh k\u00e8m th\u00eam \u1ea3nh ch\u1ee5p hi\u1ec7n tr\u1ea1ng th\u1ef1c t\u1ebf v\u00e0o bi\u00ean b\u1ea3n thanh l\u00fd l\u00e0m minh ch\u1ee9ng tr\u1ef1c quan, \u0111\u1eb7c bi\u1ec7t h\u1eefu \u00edch khi c\u1ea7n gi\u1ea3i tr\u00ecnh v\u1edbi c\u01a1 quan thu\u1ebf v\u1ec1 l\u00fd do thanh l\u00fd m\u00e0 kh\u00f4ng ph\u1ea3i m\u00f4 t\u1ea3 l\u1ea1i b\u1eb1ng l\u1eddi. V\u1edbi CCDC b\u00e1n cho b\u00ean thu mua ph\u1ebf li\u1ec7u ho\u1eb7c \u0111\u01a1n v\u1ecb kh\u00e1c, bi\u00ean b\u1ea3n n\u00ean ghi r\u00f5 th\u00eam h\u00ecnh th\u1ee9c thanh to\u00e1n d\u1ef1 ki\u1ebfn (ti\u1ec1n m\u1eb7t, chuy\u1ec3n kho\u1ea3n) \u0111\u1ec3 b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n ch\u1ee7 \u0111\u1ed9ng \u0111\u1ed1i chi\u1ebfu khi ti\u1ec1n v\u1ec1.<\/p>\n<p style=\"text-align: justify;\">Vi\u1ec7c l\u01b0u tr\u1eef \u0111\u1ea7y \u0111\u1ee7 c\u1ea3 quy\u1ebft \u0111\u1ecbnh thanh l\u00fd l\u1eabn bi\u00ean b\u1ea3n thanh l\u00fd kh\u00f4ng ch\u1ec9 ph\u1ee5c v\u1ee5 m\u1ee5c \u0111\u00edch h\u1ea1ch to\u00e1n ngay t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh, m\u00e0 c\u00f2n l\u00e0 c\u0103n c\u1ee9 quan tr\u1ecdng khi doanh nghi\u1ec7p b\u1ecb thanh tra, ki\u1ec3m tra thu\u1ebf ho\u1eb7c khi \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n y\u00eau c\u1ea7u \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u CCDC trong k\u1ef3. Khi \u0111\u00e3 c\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 h\u1ee3p l\u1ec7, k\u1ebf to\u00e1n vi\u00ean c\u00f3 th\u1ec3 ti\u1ebfn h\u00e0nh h\u1ea1ch to\u00e1n theo t\u1eebng tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 ngay sau \u0111\u00e2y.<\/p>\n<h2 style=\"text-align: justify;\">3. C\u00e1ch h\u1ea1ch to\u00e1n thanh l\u00fd c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 theo t\u1eebng tr\u01b0\u1eddng h\u1ee3p<\/h2>\n<p style=\"text-align: justify;\">H\u1ea1ch to\u00e1n thanh l\u00fd CCDC g\u1ed3m ba b\u01b0\u1edbc \u0111\u1ed9c l\u1eadp, th\u1ef1c hi\u1ec7n t\u00f9y theo CCDC c\u00f2n gi\u00e1 tr\u1ecb ch\u01b0a ph\u00e2n b\u1ed5 h\u1ebft hay kh\u00f4ng v\u00e0 c\u00f3 ph\u00e1t sinh thu nh\u1eadp, chi ph\u00ed hay kh\u00f4ng, ch\u1ee7 y\u1ebfu s\u1eed d\u1ee5ng t\u00e0i kho\u1ea3n 242, 711 v\u00e0 811 theo <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>. Ba b\u01b0\u1edbc n\u00e0y kh\u00f4ng nh\u1ea5t thi\u1ebft \u0111\u1ec1u ph\u00e1t sinh c\u00f9ng l\u00fac trong m\u1ecdi tr\u01b0\u1eddng h\u1ee3p thanh l\u00fd.<\/p>\n<h3 style=\"text-align: justify;\">3.1. H\u1ea1ch to\u00e1n gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i ch\u01b0a ph\u00e2n b\u1ed5 h\u1ebft c\u1ee7a CCDC<\/h3>\n<p style=\"text-align: justify;\">Khi CCDC \u0111ang trong qu\u00e1 tr\u00ecnh ph\u00e2n b\u1ed5 d\u1ea7n (theo d\u00f5i tr\u00ean t\u00e0i kho\u1ea3n 242) m\u00e0 ph\u1ea3i thanh l\u00fd tr\u01b0\u1edbc khi ph\u00e2n b\u1ed5 h\u1ebft, ph\u1ea7n gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i \u0111\u01b0\u1ee3c ghi nh\u1eadn ngay v\u00e0o chi ph\u00ed t\u1ea1i k\u1ef3 ph\u00e1t sinh thanh l\u00fd, kh\u00f4ng ti\u1ebfp t\u1ee5c ph\u00e2n b\u1ed5 theo l\u1ecbch tr\u00ecnh ban \u0111\u1ea7u \u0111\u00e3 x\u00e1c \u0111\u1ecbnh.<\/p>\n<table>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><strong>Tr\u01b0\u1eddng h\u1ee3p<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>\u0110\u1ecbnh kho\u1ea3n<\/strong><\/td>\n<\/tr>\n<tr>\n<td>CCDC c\u00f2n gi\u00e1 tr\u1ecb ch\u01b0a ph\u00e2n b\u1ed5 h\u1ebft khi thanh l\u00fd<\/td>\n<td>\n<ul>\n<li>N\u1ee3 TK 154\/621\/627\/641\/642 (theo b\u1ed9 ph\u1eadn \u0111ang s\u1eed d\u1ee5ng)<\/li>\n<li>C\u00f3 TK 242<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">T\u00e0i kho\u1ea3n \u0111\u1ed1i \u1ee9ng b\u00ean N\u1ee3 \u0111\u01b0\u1ee3c ch\u1ecdn theo \u0111\u00fang b\u1ed9 ph\u1eadn \u0111ang qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng CCDC t\u1ea1i th\u1eddi \u0111i\u1ec3m thanh l\u00fd &#8211; nguy\u00ean t\u1eafc n\u00e0y gi\u1ed1ng v\u1edbi c\u00e1ch ch\u1ecdn t\u00e0i kho\u1ea3n khi ph\u00e2n b\u1ed5 \u0111\u1ecbnh k\u1ef3 th\u00f4ng th\u01b0\u1eddng. N\u1ebfu CCDC \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n th\u1eb3ng v\u00e0o chi ph\u00ed ngay khi xu\u1ea5t d\u00f9ng (kh\u00f4ng qua t\u00e0i kho\u1ea3n 242) ho\u1eb7c \u0111\u00e3 ph\u00e2n b\u1ed5 h\u1ebft gi\u00e1 tr\u1ecb t\u1eeb tr\u01b0\u1edbc, b\u00fat to\u00e1n n\u00e0y s\u1ebd kh\u00f4ng ph\u00e1t sinh v\u00ec kh\u00f4ng c\u00f2n gi\u00e1 tr\u1ecb n\u00e0o \u0111\u1ec3 ghi gi\u1ea3m.<\/p>\n<p style=\"text-align: justify;\">V\u00ed d\u1ee5 minh h\u1ecda (s\u1ed1 li\u1ec7u gi\u1ea3 \u0111\u1ecbnh \u0111\u1ec3 minh h\u1ecda nghi\u1ec7p v\u1ee5, kh\u00f4ng ph\u1ea3i s\u1ed1 li\u1ec7u th\u1ed1ng k\u00ea th\u1ef1c t\u1ebf): m\u1ed9t CCDC tr\u1ecb gi\u00e1 18.000.000 \u0111\u1ed3ng, ph\u00e2n b\u1ed5 trong 18 th\u00e1ng, \u0111\u00e3 ph\u00e2n b\u1ed5 \u0111\u01b0\u1ee3c 10 th\u00e1ng (10.000.000 \u0111\u1ed3ng) th\u00ec b\u1ed9 ph\u1eadn s\u1eed d\u1ee5ng \u0111\u1ec1 ngh\u1ecb thanh l\u00fd do h\u1ecfng kh\u00f4ng s\u1eeda \u0111\u01b0\u1ee3c. Gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i 8.000.000 \u0111\u1ed3ng \u0111\u01b0\u1ee3c ghi nh\u1eadn ngay:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">N\u1ee3 TK 627: 8.000.000 \u0111\u1ed3ng<\/li>\n<li aria-level=\"1\">C\u00f3 TK 242: 8.000.000 \u0111\u1ed3ng<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Thay v\u00ec ti\u1ebfp t\u1ee5c ph\u00e2n b\u1ed5 \u0111\u1ec1u cho 8 th\u00e1ng c\u00f2n l\u1ea1i theo l\u1ecbch tr\u00ecnh ban \u0111\u1ea7u.<\/p>\n<p style=\"text-align: justify;\">V\u1edbi CCDC \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n tr\u1ef1c ti\u1ebfp v\u00e0o chi ph\u00ed ngay khi xu\u1ea5t d\u00f9ng (\u00e1p d\u1ee5ng cho CCDC gi\u00e1 tr\u1ecb nh\u1ecf, d\u00f9ng trong m\u1ed9t k\u1ef3 k\u1ebf to\u00e1n, kh\u00f4ng theo d\u00f5i qua t\u00e0i kho\u1ea3n 242), khi thanh l\u00fd s\u1ebd kh\u00f4ng ph\u00e1t sinh b\u00fat to\u00e1n ghi gi\u1ea3m n\u00e0o \u1edf b\u01b0\u1edbc n\u00e0y v\u00ec to\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb \u0111\u00e3 \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o chi ph\u00ed ngay t\u1eeb th\u1eddi \u0111i\u1ec3m xu\u1ea5t d\u00f9ng ban \u0111\u1ea7u, kh\u00f4ng c\u00f2n gi\u00e1 tr\u1ecb n\u00e0o t\u1ed3n \u0111\u1ecdng tr\u00ean s\u1ed5 s\u00e1ch c\u1ea7n x\u1eed l\u00fd th\u00eam. K\u1ebf to\u00e1n vi\u00ean c\u1ea7n tra l\u1ea1i b\u1ea3ng theo d\u00f5i CCDC \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u00fang CCDC \u0111ang thanh l\u00fd thu\u1ed9c di\u1ec7n \u0111\u00e3 ph\u00e2n b\u1ed5 qua 242 hay \u0111\u00e3 ghi nh\u1eadn th\u1eb3ng v\u00e0o chi ph\u00ed, tr\u00e1nh nh\u1ea7m l\u1eabn d\u1eabn \u0111\u1ebfn ghi gi\u1ea3m hai l\u1ea7n cho c\u00f9ng m\u1ed9t gi\u00e1 tr\u1ecb.<\/p>\n<h3 style=\"text-align: justify;\">3.2. H\u1ea1ch to\u00e1n thu nh\u1eadp t\u1eeb thanh l\u00fd c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5<\/h3>\n<p style=\"text-align: justify;\">Khi thanh l\u00fd CCDC c\u00f3 ph\u00e1t sinh kho\u1ea3n thu v\u1ec1 (v\u00ed d\u1ee5 b\u00e1n ph\u1ebf li\u1ec7u, b\u00e1n l\u1ea1i cho b\u00ean thu mua), kho\u1ea3n thu n\u00e0y \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 thu nh\u1eadp kh\u00e1c c\u1ee7a doanh nghi\u1ec7p, \u0111\u1ed9c l\u1eadp v\u1edbi b\u01b0\u1edbc ghi gi\u1ea3m gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i \u1edf m\u1ee5c 3.1.<\/p>\n<table>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><strong>Tr\u01b0\u1eddng h\u1ee3p<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>\u0110\u1ecbnh kho\u1ea3n<\/strong><\/td>\n<\/tr>\n<tr>\n<td>Ph\u00e1t sinh thu nh\u1eadp t\u1eeb b\u00e1n CCDC thanh l\u00fd<\/td>\n<td>\n<ul>\n<li>N\u1ee3 TK 111, 112, 131<\/li>\n<li>C\u00f3 TK 711 (thu nh\u1eadp kh\u00e1c)<\/li>\n<li>C\u00f3 TK 3331 (n\u1ebfu c\u00f3 thu\u1ebf GTGT \u0111\u1ea7u ra)<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">Kho\u1ea3n thu\u1ebf GTGT \u0111\u1ea7u ra (n\u1ebfu c\u00f3) ch\u1ec9 ph\u00e1t sinh khi vi\u1ec7c thanh l\u00fd thu\u1ed9c di\u1ec7n ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n &#8211; ph\u1ea7n n\u00e0y \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y chi ti\u1ebft t\u1ea1i m\u1ee5c 4 ngay sau ph\u1ea7n h\u1ea1ch to\u00e1n. Tr\u01b0\u1eddng h\u1ee3p CCDC \u0111\u01b0\u1ee3c h\u1ee7y b\u1ecf ho\u00e0n to\u00e0n, kh\u00f4ng b\u00e1n, kh\u00f4ng thu \u0111\u01b0\u1ee3c ti\u1ec1n (v\u00ed d\u1ee5 CCDC h\u1ecfng kh\u00f4ng c\u00f2n gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng n\u00e0o, ti\u00eau h\u1ee7y theo quy \u0111\u1ecbnh m\u00f4i tr\u01b0\u1eddng), b\u00fat to\u00e1n n\u00e0y s\u1ebd kh\u00f4ng ph\u00e1t sinh v\u00ec kh\u00f4ng c\u00f3 kho\u1ea3n thu n\u00e0o c\u1ea7n ghi nh\u1eadn.<\/p>\n<p style=\"text-align: justify;\">V\u00ed d\u1ee5 minh h\u1ecda (s\u1ed1 li\u1ec7u gi\u1ea3 \u0111\u1ecbnh \u0111\u1ec3 minh h\u1ecda nghi\u1ec7p v\u1ee5): doanh nghi\u1ec7p b\u00e1n m\u1ed9t l\u00f4 CCDC \u0111\u00e3 thanh l\u00fd cho \u0111\u01a1n v\u1ecb thu mua ph\u1ebf li\u1ec7u v\u1edbi gi\u00e1 3.300.000 \u0111\u1ed3ng (\u0111\u00e3 g\u1ed3m thu\u1ebf GTGT 8%), thu ti\u1ec1n m\u1eb7t ngay.<\/p>\n<p style=\"text-align: justify;\">K\u1ebf to\u00e1n ghi nh\u1eadn:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">N\u1ee3 TK 111: 3.300.000 \u0111\u1ed3ng<\/li>\n<li aria-level=\"1\">C\u00f3 TK 711: 3.055.556 \u0111\u1ed3ng<\/li>\n<li aria-level=\"1\">C\u00f3 TK 3331: 244.444 \u0111\u1ed3ng<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Tr\u01b0\u1eddng h\u1ee3p b\u00ean mua l\u00e0 c\u00e1 nh\u00e2n kh\u00f4ng l\u1ea5y h\u00f3a \u0111\u01a1n ho\u1eb7c giao d\u1ecbch gi\u00e1 tr\u1ecb nh\u1ecf \u0111\u01b0\u1ee3c ph\u00e9p kh\u00f4ng xu\u1ea5t h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, doanh nghi\u1ec7p v\u1eabn ph\u1ea3i l\u1eadp b\u1ea3ng k\u00ea h\u00e0ng h\u00f3a b\u00e1n l\u1ebb, d\u1ecbch v\u1ee5 \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 k\u00ea khai thu\u1ebf GTGT \u0111\u1ea7u ra \u0111\u1ea7y \u0111\u1ee7, kh\u00f4ng \u0111\u01b0\u1ee3c b\u1ecf qua ngh\u0129a v\u1ee5 k\u00ea khai ch\u1ec9 v\u00ec kh\u00f4ng xu\u1ea5t h\u00f3a \u0111\u01a1n ri\u00eang cho t\u1eebng giao d\u1ecbch. V\u1edbi CCDC \u0111\u01b0\u1ee3c cho, t\u1eb7ng m\u00e0 kh\u00f4ng thu ti\u1ec1n, doanh nghi\u1ec7p v\u1eabn c\u1ea7n xu\u1ea5t h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh v\u1ec1 h\u00e0ng h\u00f3a cho, bi\u1ebfu, t\u1eb7ng, nh\u01b0ng s\u1ebd kh\u00f4ng ph\u00e1t sinh kho\u1ea3n thu t\u1ea1i t\u00e0i kho\u1ea3n 111, 112 hay 131 nh\u01b0 b\u00fat to\u00e1n n\u00eau tr\u00ean, m\u00e0 c\u1ea7n ghi nh\u1eadn theo h\u01b0\u1edbng d\u1eabn ri\u00eang cho h\u00e0ng cho, bi\u1ebfu, t\u1eb7ng.<\/p>\n<h3 style=\"text-align: justify;\">3.3. H\u1ea1ch to\u00e1n chi ph\u00ed ph\u00e1t sinh khi thanh l\u00fd c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5<\/h3>\n<p style=\"text-align: justify;\">Ngo\u00e0i gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i v\u00e0 kho\u1ea3n thu nh\u1eadp (n\u1ebfu c\u00f3), qu\u00e1 tr\u00ecnh thanh l\u00fd \u0111\u00f4i khi ph\u00e1t sinh th\u00eam c\u00e1c kho\u1ea3n chi ph\u00ed tr\u1ef1c ti\u1ebfp ph\u1ee5c v\u1ee5 vi\u1ec7c thanh l\u00fd, c\u1ea7n h\u1ea1ch to\u00e1n ri\u00eang v\u00e0o chi ph\u00ed kh\u00e1c c\u1ee7a doanh nghi\u1ec7p.<\/p>\n<table>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><strong>Tr\u01b0\u1eddng h\u1ee3p<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>\u0110\u1ecbnh kho\u1ea3n<\/strong><\/td>\n<\/tr>\n<tr>\n<td>Chi ph\u00ed ph\u00e1t sinh khi thanh l\u00fd (v\u1eadn chuy\u1ec3n, th\u00e1o d\u1ee1&#8230;)<\/td>\n<td>\n<ul>\n<li>N\u1ee3 TK 811 (chi ph\u00ed kh\u00e1c)<\/li>\n<li>C\u00f3 TK 111, 112, 331<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">C\u00e1c kho\u1ea3n chi ph\u00ed n\u00e0y th\u01b0\u1eddng g\u1eb7p khi CCDC c\u00f3 k\u00edch th\u01b0\u1edbc l\u1edbn, c\u1ea7n th\u00e1o d\u1ee1 ho\u1eb7c v\u1eadn chuy\u1ec3n \u0111\u1ebfn \u0111i\u1ec3m thu mua, \u0111i\u1ec3m ti\u00eau h\u1ee7y &#8211; v\u1edbi CCDC th\u00f4ng th\u01b0\u1eddng c\u00f3 gi\u00e1 tr\u1ecb nh\u1ecf, giai \u0111o\u1ea1n n\u00e0y ph\u1ea7n l\u1edbn kh\u00f4ng ph\u00e1t sinh chi ph\u00ed \u0111\u00e1ng k\u1ec3 n\u00ean nhi\u1ec1u tr\u01b0\u1eddng h\u1ee3p th\u1ef1c t\u1ebf s\u1ebd kh\u00f4ng c\u00f3 b\u00fat to\u00e1n n\u00e0y.<\/p>\n<p style=\"text-align: justify;\">V\u00ed d\u1ee5 minh h\u1ecda (s\u1ed1 li\u1ec7u gi\u1ea3 \u0111\u1ecbnh \u0111\u1ec3 minh h\u1ecda nghi\u1ec7p v\u1ee5): doanh nghi\u1ec7p thu\u00ea \u0111\u01a1n v\u1ecb ngo\u00e0i v\u1eadn chuy\u1ec3n, th\u00e1o d\u1ee1 m\u1ed9t l\u00f4 CCDC c\u1ed3ng k\u1ec1nh tr\u01b0\u1edbc khi b\u00e0n giao cho b\u00ean thu mua, chi ph\u00ed 800.000 \u0111\u1ed3ng, thanh to\u00e1n ti\u1ec1n m\u1eb7t.<\/p>\n<p style=\"text-align: justify;\">K\u1ebf to\u00e1n ghi nh\u1eadn:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">N\u1ee3 TK 811: 800.000 \u0111\u1ed3ng<\/li>\n<li aria-level=\"1\">C\u00f3 TK 111: 800.000 \u0111\u1ed3ng<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">N\u1ebfu doanh nghi\u1ec7p c\u00f3 b\u1ed9 ph\u1eadn k\u1ef9 thu\u1eadt n\u1ed9i b\u1ed9 t\u1ef1 th\u1ef1c hi\u1ec7n vi\u1ec7c th\u00e1o d\u1ee1, v\u1eadn chuy\u1ec3n m\u00e0 kh\u00f4ng ph\u00e1t sinh chi ph\u00ed thu\u00ea ngo\u00e0i, b\u00fat to\u00e1n n\u00e0y s\u1ebd kh\u00f4ng xu\u1ea5t hi\u1ec7n v\u00ec kh\u00f4ng c\u00f3 kho\u1ea3n chi tr\u1ea3 cho b\u00ean th\u1ee9 ba n\u00e0o c\u1ea7n ghi nh\u1eadn &#8211; ph\u1ea7n c\u00f4ng s\u1ee9c nh\u00e2n s\u1ef1 n\u1ed9i b\u1ed9 \u0111\u00e3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed l\u01b0\u01a1ng th\u00f4ng th\u01b0\u1eddng c\u1ee7a b\u1ed9 ph\u1eadn \u0111\u00f3, kh\u00f4ng h\u1ea1ch to\u00e1n ri\u00eang v\u00e0o t\u00e0i kho\u1ea3n 811. K\u1ebf to\u00e1n vi\u00ean c\u1ea7n t\u1ed5ng h\u1ee3p \u0111\u1ea7y \u0111\u1ee7 c\u1ea3 ba b\u01b0\u1edbc h\u1ea1ch to\u00e1n (gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i, thu nh\u1eadp, chi ph\u00ed) cho c\u00f9ng m\u1ed9t nghi\u1ec7p v\u1ee5 thanh l\u00fd tr\u01b0\u1edbc khi kh\u00f3a s\u1ed5 k\u1ef3 \u0111\u00f3, tr\u00e1nh tr\u01b0\u1eddng h\u1ee3p ch\u1ec9 ghi nh\u1eadn m\u1ed9t ph\u1ea7n r\u1ed3i b\u1ecf s\u00f3t c\u00e1c b\u01b0\u1edbc c\u00f2n l\u1ea1i. Sau khi ho\u00e0n t\u1ea5t c\u1ea3 ba b\u01b0\u1edbc h\u1ea1ch to\u00e1n tr\u00ean, k\u1ebf to\u00e1n c\u1ea7n x\u00e1c \u0111\u1ecbnh th\u00eam li\u1ec7u nghi\u1ec7p v\u1ee5 thanh l\u00fd l\u1ea7n n\u00e0y c\u00f3 ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n hay kh\u00f4ng.<\/p>\n<h2 style=\"text-align: justify;\">4. H\u1ea1ch to\u00e1n thanh l\u00fd c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 c\u00f3 c\u1ea7n xu\u1ea5t h\u00f3a \u0111\u01a1n kh\u00f4ng?<\/h2>\n<p style=\"text-align: justify;\">Khi thanh l\u00fd CCDC c\u00f3 thu ti\u1ec1n (b\u00e1n, nh\u01b0\u1ee3ng b\u00e1n), doanh nghi\u1ec7p ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n nh\u01b0 m\u1ed9t giao d\u1ecbch b\u00e1n h\u00e0ng th\u00f4ng th\u01b0\u1eddng, kh\u00f4ng ph\u00e2n bi\u1ec7t CCDC \u0111\u00e3 ph\u00e2n b\u1ed5 h\u1ebft gi\u00e1 tr\u1ecb hay ch\u01b0a. Tr\u01b0\u1eddng h\u1ee3p h\u1ee7y b\u1ecf, ti\u00eau h\u1ee7y m\u00e0 kh\u00f4ng ph\u00e1t sinh kho\u1ea3n thu n\u00e0o th\u00ec kh\u00f4ng c\u1ea7n xu\u1ea5t h\u00f3a \u0111\u01a1n.<\/p>\n<h3 style=\"text-align: justify;\">4.1. M\u1ee9c thu\u1ebf su\u1ea5t khi xu\u1ea5t h\u00f3a \u0111\u01a1n thanh l\u00fd CCDC<\/h3>\n<p style=\"text-align: justify;\">V\u1edbi doanh nghi\u1ec7p k\u00ea khai thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb, m\u1ee9c thu\u1ebf su\u1ea5t ph\u1ed5 th\u00f4ng theo <a href=\"https:\/\/congbao.chinhphu.vn\/van-ban\/luat-so-48-2024-qh15-43576.htm\" target=\"_blank\" rel=\"nofollow noopener\">Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 2024<\/a> l\u00e0 10%, nh\u01b0ng hi\u1ec7n \u0111ang \u0111\u01b0\u1ee3c gi\u1ea3m c\u00f2n 8% theo <a href=\"https:\/\/congbao.chinhphu.vn\/van-ban\/nghi-dinh-so-174-2025-nd-cp-45374.htm\" target=\"_blank\" rel=\"nofollow noopener\">Ngh\u1ecb \u0111\u1ecbnh 174\/2025\/N\u0110-CP<\/a>, \u00e1p d\u1ee5ng t\u1eeb 1\/7\/2025 \u0111\u1ebfn h\u1ebft 31\/12\/2026. M\u1ee9c gi\u1ea3m n\u00e0y \u00e1p d\u1ee5ng cho ph\u1ea7n l\u1edbn h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111ang ch\u1ecbu thu\u1ebf su\u1ea5t 10%, tr\u1eeb m\u1ed9t s\u1ed1 nh\u00f3m b\u1ecb lo\u1ea1i tr\u1eeb nh\u01b0 vi\u1ec5n th\u00f4ng, t\u00e0i ch\u00ednh &#8211; ng\u00e2n h\u00e0ng, b\u1ea3o hi\u1ec3m, kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n, s\u1ea3n ph\u1ea9m kim lo\u1ea1i, s\u1ea3n ph\u1ea9m khai kho\u00e1ng v\u00e0 h\u00e0ng h\u00f3a ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t.<\/p>\n<p style=\"text-align: justify;\">CCDC th\u00f4ng th\u01b0\u1eddng (d\u1ee5ng c\u1ee5 v\u0103n ph\u00f2ng, d\u1ee5ng c\u1ee5 c\u1ea7m tay, thi\u1ebft b\u1ecb h\u1ed7 tr\u1ee3 s\u1ea3n xu\u1ea5t&#8230;) kh\u00f4ng thu\u1ed9c c\u00e1c nh\u00f3m b\u1ecb lo\u1ea1i tr\u1eeb n\u00f3i tr\u00ean n\u00ean khi thanh l\u00fd s\u1ebd \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t 8%. Tuy nhi\u00ean, n\u1ebfu CCDC thanh l\u00fd thu\u1ed9c nh\u00f3m s\u1ea3n ph\u1ea9m kim lo\u1ea1i ho\u1eb7c m\u1eb7t h\u00e0ng n\u1eb1m trong danh m\u1ee5c lo\u1ea1i tr\u1eeb t\u1ea1i ph\u1ee5 l\u1ee5c k\u00e8m theo ngh\u1ecb \u0111\u1ecbnh, doanh nghi\u1ec7p v\u1eabn ph\u1ea3i \u00e1p d\u1ee5ng m\u1ee9c 10% &#8211; k\u1ebf to\u00e1n vi\u00ean n\u00ean \u0111\u1ed1i chi\u1ebfu ph\u1ee5 l\u1ee5c danh m\u1ee5c lo\u1ea1i tr\u1eeb v\u1edbi t\u1eebng CCDC c\u1ee5 th\u1ec3 tr\u01b0\u1edbc khi xu\u1ea5t h\u00f3a \u0111\u01a1n, kh\u00f4ng \u00e1p d\u1ee5ng m\u00e1y m\u00f3c m\u1ee9c 8% cho m\u1ecdi tr\u01b0\u1eddng h\u1ee3p.<\/p>\n<p style=\"text-align: justify;\">Vi\u1ec7c x\u00e1c \u0111\u1ecbnh sai m\u1ee9c thu\u1ebf su\u1ea5t kh\u00f4ng ch\u1ec9 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u ra ph\u1ea3i k\u00ea khai, m\u00e0 c\u00f2n c\u00f3 th\u1ec3 khi\u1ebfn h\u00f3a \u0111\u01a1n \u0111\u00e3 xu\u1ea5t b\u1ecb coi l\u00e0 sai s\u00f3t, ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c thay th\u1ebf sau n\u00e0y &#8211; k\u1ebf to\u00e1n vi\u00ean n\u00ean r\u00e0 so\u00e1t k\u1ef9 t\u00ean g\u1ecdi, b\u1ea3n ch\u1ea5t c\u1ee7a CCDC thanh l\u00fd tr\u01b0\u1edbc khi ch\u1ed1t m\u1ee9c thu\u1ebf su\u1ea5t \u00e1p d\u1ee5ng, \u0111\u1eb7c bi\u1ec7t v\u1edbi c\u00e1c CCDC c\u00f3 th\u00e0nh ph\u1ea7n kim lo\u1ea1i nh\u01b0ng b\u1ea3n ch\u1ea5t l\u00e0 d\u1ee5ng c\u1ee5, thi\u1ebft b\u1ecb ch\u1ee9 kh\u00f4ng ph\u1ea3i &#8220;s\u1ea3n ph\u1ea9m kim lo\u1ea1i&#8221; theo \u0111\u00fang ngh\u0129a c\u1ee7a danh m\u1ee5c lo\u1ea1i tr\u1eeb.<\/p>\n<p style=\"text-align: justify;\">V\u1edbi doanh nghi\u1ec7p k\u00ea khai thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp tr\u00ean doanh thu, ho\u1ea1t \u0111\u1ed9ng b\u00e1n CCDC thanh l\u00fd \u0111\u01b0\u1ee3c x\u1ebfp v\u00e0o nh\u00f3m &#8220;ph\u00e2n ph\u1ed1i, cung c\u1ea5p h\u00e0ng h\u00f3a&#8221; theo <a href=\"https:\/\/congbao.chinhphu.vn\/van-ban\/thong-tu-so-69-2025-tt-btc-45440.htm\" target=\"_blank\" rel=\"nofollow noopener\">Th\u00f4ng t\u01b0 69\/2025\/TT-BTC<\/a>, \u00e1p d\u1ee5ng t\u1ef7 l\u1ec7 1% t\u00ednh tr\u1ef1c ti\u1ebfp tr\u00ean doanh thu b\u00e1n CCDC thanh l\u00fd, kh\u00f4ng ph\u00e2n bi\u1ec7t CCDC \u0111\u00e3 ph\u00e2n b\u1ed5 h\u1ebft gi\u00e1 tr\u1ecb hay ch\u01b0a.<\/p>\n<h3 style=\"text-align: justify;\">4.2. Th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n thanh l\u00fd CCDC<\/h3>\n<p style=\"text-align: justify;\">Theo <a href=\"https:\/\/congbao.chinhphu.vn\/van-ban\/nghi-dinh-so-254-2026-nd-cp-469957.htm\" target=\"_blank\" rel=\"nofollow noopener\">Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP<\/a> (thay th\u1ebf Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP, c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 1\/7\/2026), h\u00f3a \u0111\u01a1n thanh l\u00fd CCDC ph\u1ea3i \u0111\u01b0\u1ee3c l\u1eadp t\u1ea1i th\u1eddi \u0111i\u1ec3m chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu ho\u1eb7c quy\u1ec1n s\u1eed d\u1ee5ng CCDC cho b\u00ean mua, kh\u00f4ng ph\u00e2n bi\u1ec7t doanh nghi\u1ec7p \u0111\u00e3 thu \u0111\u01b0\u1ee3c ti\u1ec1n hay ch\u01b0a.<\/p>\n<p style=\"text-align: justify;\">\u0110i\u1ec1u n\u00e0y c\u00f3 ngh\u0129a n\u1ebfu doanh nghi\u1ec7p b\u00e0n giao CCDC cho b\u00ean mua tr\u01b0\u1edbc, thu ti\u1ec1n sau (b\u00e1n ch\u1ecbu, thanh to\u00e1n chuy\u1ec3n kho\u1ea3n sau m\u1ed9t th\u1eddi gian), h\u00f3a \u0111\u01a1n v\u1eabn ph\u1ea3i xu\u1ea5t ngay t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e0n giao, kh\u00f4ng \u0111\u01b0\u1ee3c ch\u1edd \u0111\u1ebfn khi nh\u1eadn \u0111\u01b0\u1ee3c ti\u1ec1n m\u1edbi xu\u1ea5t. K\u1ebf to\u00e1n vi\u00ean ph\u1ee5 tr\u00e1ch c\u1ea7n ph\u1ed1i h\u1ee3p ch\u1eb7t v\u1edbi b\u1ed9 ph\u1eadn tr\u1ef1c ti\u1ebfp b\u00e0n giao CCDC (th\u01b0\u1eddng l\u00e0 b\u1ed9 ph\u1eadn s\u1eed d\u1ee5ng ho\u1eb7c b\u1ed9 ph\u1eadn kho) \u0111\u1ec3 n\u1eafm \u0111\u00fang th\u1eddi \u0111i\u1ec3m b\u00e0n giao th\u1ef1c t\u1ebf, tr\u00e1nh xu\u1ea5t h\u00f3a \u0111\u01a1n tr\u1ec5 d\u1eabn \u0111\u1ebfn vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n.<\/p>\n<p style=\"text-align: justify;\">V\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p thanh l\u00fd kh\u00f4ng c\u00f3 b\u00ean mua c\u1ee5 th\u1ec3 (h\u1ee7y b\u1ecf, ti\u00eau h\u1ee7y do h\u1ecfng ho\u00e0n to\u00e0n, kh\u00f4ng c\u00f2n gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng v\u00e0 kh\u00f4ng b\u00e1n \u0111\u01b0\u1ee3c cho ai), doanh nghi\u1ec7p kh\u00f4ng ph\u00e1t sinh ngh\u0129a v\u1ee5 xu\u1ea5t h\u00f3a \u0111\u01a1n v\u00ec kh\u00f4ng c\u00f3 giao d\u1ecbch chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu, quy\u1ec1n s\u1eed d\u1ee5ng n\u00e0o x\u1ea3y ra.<\/p>\n<p style=\"text-align: justify;\">Vi\u1ec7c xu\u1ea5t h\u00f3a \u0111\u01a1n tr\u1ec5 so v\u1edbi th\u1eddi \u0111i\u1ec3m chuy\u1ec3n giao th\u1ef1c t\u1ebf c\u00f3 th\u1ec3 khi\u1ebfn doanh nghi\u1ec7p b\u1ecb coi l\u00e0 vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n, t\u00f9y m\u1ee9c \u0111\u1ed9 vi ph\u1ea1m m\u00e0 c\u00f3 th\u1ec3 b\u1ecb x\u1eed l\u00fd theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb hi\u1ec7n h\u00e0nh. V\u00ec v\u1eady, ngay khi c\u00f3 bi\u00ean b\u1ea3n thanh l\u00fd x\u00e1c nh\u1eadn CCDC \u0111\u00e3 \u0111\u01b0\u1ee3c b\u00e0n giao cho b\u00ean mua, b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n n\u00ean ch\u1ee7 \u0111\u1ed9ng xu\u1ea5t h\u00f3a \u0111\u01a1n trong ng\u00e0y ho\u1eb7c s\u1edbm nh\u1ea5t c\u00f3 th\u1ec3, kh\u00f4ng ch\u1edd \u0111\u1ebfn khi ho\u00e0n t\u1ea5t th\u1ee7 t\u1ee5c thanh to\u00e1n m\u1edbi x\u1eed l\u00fd. Sau khi \u0111\u00e3 x\u1eed l\u00fd xong ph\u1ea7n h\u00f3a \u0111\u01a1n, k\u1ebf to\u00e1n c\u1ea7n l\u01b0u \u00fd th\u00eam m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t c\u00f3 th\u1ec3 ph\u00e1t sinh trong th\u1ef1c t\u1ebf.<\/p>\n<h2 style=\"text-align: justify;\">5. H\u1ea1ch to\u00e1n thanh l\u00fd CCDC trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t<\/h2>\n<p style=\"text-align: justify;\">B\u00ean c\u1ea1nh quy tr\u00ecnh chung \u0111\u00e3 tr\u00ecnh b\u00e0y \u1edf c\u00e1c m\u1ee5c tr\u00ean, th\u1ef1c t\u1ebf ph\u00e1t sinh m\u1ed9t s\u1ed1 t\u00ecnh hu\u1ed1ng c\u1ea7n l\u01b0u \u00fd ri\u00eang \u0111\u1ec3 tr\u00e1nh nh\u1ea7m l\u1eabn khi h\u1ea1ch to\u00e1n.<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">CCDC \u0111\u00e3 ph\u00e2n b\u1ed5 h\u1ebft gi\u00e1 tr\u1ecb (gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i b\u1eb1ng 0) khi thanh l\u00fd: ch\u1ec9 ph\u00e1t sinh b\u00fat to\u00e1n ghi nh\u1eadn thu nh\u1eadp t\u1ea1i m\u1ee5c 3.2 (n\u1ebfu c\u00f3 b\u00e1n, thu ti\u1ec1n), kh\u00f4ng ph\u00e1t sinh b\u00fat to\u00e1n ghi gi\u1ea3m chi ph\u00ed t\u1ea1i m\u1ee5c 3.1 v\u00ec kh\u00f4ng c\u00f2n gi\u00e1 tr\u1ecb n\u00e0o \u0111\u1ec3 ghi gi\u1ea3m.<\/li>\n<li aria-level=\"1\">CCDC c\u00f2n gi\u00e1 tr\u1ecb nh\u01b0ng doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng quy\u1ebft \u0111\u1ecbnh thanh l\u00fd tr\u01b0\u1edbc h\u1ea1n (ch\u01b0a h\u1ebft th\u1eddi gian ph\u00e2n b\u1ed5 d\u1ef1 ki\u1ebfn ban \u0111\u1ea7u): v\u1eabn \u00e1p d\u1ee5ng \u0111\u1ea7y \u0111\u1ee7 c\u1ea3 ba b\u01b0\u1edbc h\u1ea1ch to\u00e1n \u0111\u00e3 tr\u00ecnh b\u00e0y \u1edf m\u1ee5c 3 nh\u01b0 b\u00ecnh th\u01b0\u1eddng, kh\u00f4ng c\u00f3 c\u00e1ch x\u1eed l\u00fd kh\u00e1c bi\u1ec7t so v\u1edbi tr\u01b0\u1eddng h\u1ee3p CCDC h\u1ecfng b\u1ea5t kh\u1ea3 kh\u00e1ng.<\/li>\n<li aria-level=\"1\">Ph\u00e2n bi\u1ec7t &#8220;thanh l\u00fd&#8221; v\u00e0 &#8220;nh\u01b0\u1ee3ng b\u00e1n&#8221; CCDC: thanh l\u00fd l\u00e0 lo\u1ea1i b\u1ecf do h\u1ecfng, h\u1ebft gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng ho\u1eb7c kh\u00f4ng c\u00f2n nhu c\u1ea7u, trong khi nh\u01b0\u1ee3ng b\u00e1n l\u00e0 b\u00e1n khi CCDC c\u00f2n d\u00f9ng t\u1ed1t nh\u01b0ng doanh nghi\u1ec7p kh\u00f4ng c\u00f2n nhu c\u1ea7u s\u1eed d\u1ee5ng. V\u1ec1 b\u1ea3n ch\u1ea5t, c\u00e1ch h\u1ea1ch to\u00e1n c\u1ee7a hai tr\u01b0\u1eddng h\u1ee3p n\u00e0y t\u01b0\u01a1ng t\u1ef1 nhau (\u0111\u1ec1u d\u00f9ng t\u00e0i kho\u1ea3n 711\/811 khi ph\u00e1t sinh thu nh\u1eadp, chi ph\u00ed), \u0111i\u1ec3m kh\u00e1c nhau ch\u1ee7 y\u1ebfu n\u1eb1m \u1edf l\u00fd do v\u00e0 t\u00ecnh tr\u1ea1ng th\u1ef1c t\u1ebf c\u1ee7a CCDC t\u1ea1i th\u1eddi \u0111i\u1ec3m x\u1eed l\u00fd, kh\u00f4ng l\u00e0m thay \u0111\u1ed5i c\u00e1ch \u0111\u1ecbnh kho\u1ea3n.<\/li>\n<li aria-level=\"1\">CCDC \u0111\u01b0\u1ee3c x\u1eed l\u00fd theo h\u00ecnh th\u1ee9c cho, t\u1eb7ng \u0111\u01a1n v\u1ecb kh\u00e1c (kh\u00f4ng thu ti\u1ec1n): doanh nghi\u1ec7p v\u1eabn c\u1ea7n l\u1eadp \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1, bi\u00ean b\u1ea3n v\u00e0 xu\u1ea5t h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh v\u1ec1 h\u00e0ng cho, bi\u1ebfu, t\u1eb7ng, nh\u01b0ng kh\u00f4ng ph\u00e1t sinh kho\u1ea3n thu ghi nh\u1eadn v\u00e0o t\u00e0i kho\u1ea3n 111, 112, 131 nh\u01b0 tr\u01b0\u1eddng h\u1ee3p b\u00e1n thu ti\u1ec1n th\u00f4ng th\u01b0\u1eddng t\u1ea1i m\u1ee5c 3.2.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Vi\u1ec7c ph\u00e2n bi\u1ec7t r\u00f5 c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t n\u00e0y gi\u00fap k\u1ebf to\u00e1n vi\u00ean tr\u00e1nh \u00e1p d\u1ee5ng sai b\u00fat to\u00e1n, \u0111\u1eb7c bi\u1ec7t l\u00e0 nh\u1ea7m l\u1eabn ph\u1ed5 bi\u1ebfn khi c\u1ed1 g\u1eafng ghi gi\u1ea3m chi ph\u00ed cho m\u1ed9t CCDC \u0111\u00e3 h\u1ebft gi\u00e1 tr\u1ecb ph\u00e2n b\u1ed5 &#8211; tr\u01b0\u1eddng h\u1ee3p n\u00e0y ho\u00e0n to\u00e0n kh\u00f4ng c\u1ea7n b\u00fat to\u00e1n ghi gi\u1ea3m v\u00ec b\u1ea3n ch\u1ea5t kh\u00f4ng c\u00f2n gi\u00e1 tr\u1ecb n\u00e0o t\u1ed3n \u0111\u1ecdng tr\u00ean s\u1ed5 s\u00e1ch. \u1ede chi\u1ec1u ng\u01b0\u1ee3c l\u1ea1i, m\u1ed9t s\u1ed1 k\u1ebf to\u00e1n vi\u00ean m\u1edbi l\u1ea1i b\u1ecf s\u00f3t b\u01b0\u1edbc ghi gi\u1ea3m gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i khi thanh l\u00fd CCDC c\u00f2n \u0111ang ph\u00e2n b\u1ed5 d\u1edf dang, do nh\u1ea7m t\u01b0\u1edfng ch\u1ec9 c\u1ea7n ghi nh\u1eadn khi c\u00f3 ph\u00e1t sinh thu nh\u1eadp t\u1eeb vi\u1ec7c b\u00e1n &#8211; \u0111\u00e2y l\u00e0 hai l\u1ed7i ph\u1ed5 bi\u1ebfn \u1edf hai th\u00e1i c\u1ef1c c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd khi r\u00e0 so\u00e1t l\u1ea1i b\u00fat to\u00e1n tr\u01b0\u1edbc khi kh\u00f3a s\u1ed5. Sau khi h\u1ea1ch to\u00e1n xong, k\u1ebf to\u00e1n vi\u00ean c\u1ea7n \u0111\u1ea3m b\u1ea3o l\u01b0u tr\u1eef \u0111\u1ea7y \u0111\u1ee7 ch\u1ee9ng t\u1eeb li\u00ean quan.<\/p>\n<h2 style=\"text-align: justify;\">6. Ch\u1ee9ng t\u1eeb c\u1ea7n l\u01b0u khi h\u1ea1ch to\u00e1n thanh l\u00fd c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5<\/h2>\n<p style=\"text-align: justify;\">\u0110\u1ec3 l\u00e0m c\u0103n c\u1ee9 h\u1ea1ch to\u00e1n ch\u00ednh x\u00e1c, ph\u1ee5c v\u1ee5 \u0111\u1ed1i chi\u1ebfu khi c\u1ea7n, k\u1ebf to\u00e1n vi\u00ean c\u1ea7n l\u01b0u tr\u1eef \u0111\u1ea7y \u0111\u1ee7 c\u00e1c ch\u1ee9ng t\u1eeb sau cho m\u1ed7i nghi\u1ec7p v\u1ee5 thanh l\u00fd CCDC.<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">Quy\u1ebft \u0111\u1ecbnh ho\u1eb7c \u0111\u1ec1 ngh\u1ecb thanh l\u00fd v\u00e0 bi\u00ean b\u1ea3n thanh l\u00fd CCDC (\u0111\u00e3 l\u1eadp \u1edf b\u01b0\u1edbc h\u1ed3 s\u01a1 t\u1ea1i m\u1ee5c 2), c\u00f3 \u0111\u1ea7y \u0111\u1ee7 ch\u1eef k\u00fd x\u00e1c nh\u1eadn c\u1ee7a c\u00e1c b\u00ean li\u00ean quan.<\/li>\n<li aria-level=\"1\">H\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng ho\u1eb7c h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng (n\u1ebfu vi\u1ec7c thanh l\u00fd c\u00f3 thu ti\u1ec1n v\u00e0 thu\u1ed9c di\u1ec7n ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n theo m\u1ee5c 4).<\/li>\n<li aria-level=\"1\">Phi\u1ebfu thu ho\u1eb7c gi\u1ea5y b\u00e1o c\u00f3 ng\u00e2n h\u00e0ng, ch\u1ee9ng minh kho\u1ea3n thu th\u1ef1c t\u1ebf t\u1eeb vi\u1ec7c thanh l\u00fd CCDC.<\/li>\n<li aria-level=\"1\">Ch\u1ee9ng t\u1eeb chi ph\u00ed ph\u00e1t sinh khi thanh l\u00fd, n\u1ebfu c\u00f3 (h\u00f3a \u0111\u01a1n v\u1eadn chuy\u1ec3n, th\u00e1o d\u1ee1, c\u00e1c chi ph\u00ed d\u1ecbch v\u1ee5 li\u00ean quan kh\u00e1c).<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Nh\u1eefng ch\u1ee9ng t\u1eeb n\u00e0y kh\u00f4ng ch\u1ec9 ph\u1ee5c v\u1ee5 m\u1ee5c \u0111\u00edch h\u1ea1ch to\u00e1n t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh, m\u00e0 c\u00f2n l\u00e0 c\u0103n c\u1ee9 quan tr\u1ecdng khi doanh nghi\u1ec7p b\u1ecb thanh tra, ki\u1ec3m tra thu\u1ebf ho\u1eb7c khi \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp y\u00eau c\u1ea7u \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u li\u00ean quan \u0111\u1ebfn CCDC trong k\u1ef3. Doanh nghi\u1ec7p c\u1ea7n tu\u00e2n th\u1ee7 \u0111\u00fang th\u1eddi h\u1ea1n l\u01b0u tr\u1eef ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh, kh\u00f4ng t\u1ef1 \u00fd r\u00fat ng\u1eafn d\u00f9 CCDC li\u00ean quan \u0111\u00e3 thanh l\u00fd t\u1eeb l\u00e2u.<\/p>\n<p style=\"text-align: justify;\">N\u00ean ph\u00e2n c\u00f4ng r\u00f5 tr\u00e1ch nhi\u1ec7m l\u01b0u tr\u1eef cho t\u1eebng lo\u1ea1i ch\u1ee9ng t\u1eeb: b\u1ed9 ph\u1eadn s\u1eed d\u1ee5ng\/kho gi\u1eef b\u1ea3n g\u1ed1c quy\u1ebft \u0111\u1ecbnh v\u00e0 bi\u00ean b\u1ea3n thanh l\u00fd tr\u01b0\u1edbc khi chuy\u1ec3n cho k\u1ebf to\u00e1n, trong khi ph\u00f2ng k\u1ebf to\u00e1n ch\u1ecbu tr\u00e1ch nhi\u1ec7m l\u01b0u tr\u1eef h\u00f3a \u0111\u01a1n, phi\u1ebfu thu v\u00e0 ch\u1ee9ng t\u1eeb chi ph\u00ed li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn b\u00fat to\u00e1n \u0111\u00e3 ghi s\u1ed5. Vi\u1ec7c ph\u00e2n c\u00f4ng r\u00f5 r\u00e0ng gi\u00fap tr\u00e1nh t\u00ecnh tr\u1ea1ng c\u1ea3 hai b\u00ean \u0111\u1ec1u ngh\u0129 b\u00ean c\u00f2n l\u1ea1i \u0111ang gi\u1eef b\u1ea3n g\u1ed1c, d\u1eabn \u0111\u1ebfn th\u1ea5t l\u1ea1c khi c\u1ea7n tra c\u1ee9u.<\/p>\n<p style=\"text-align: justify;\">V\u1edbi doanh nghi\u1ec7p c\u00f3 s\u1ed1 l\u01b0\u1ee3ng CCDC thanh l\u00fd ph\u00e1t sinh th\u01b0\u1eddng xuy\u00ean \u1edf nhi\u1ec1u b\u1ed9 ph\u1eadn, vi\u1ec7c t\u1eadp h\u1ee3p \u0111\u1ea7y \u0111\u1ee7 b\u1ed1n lo\u1ea1i ch\u1ee9ng t\u1eeb n\u00f3i tr\u00ean cho t\u1eebng nghi\u1ec7p v\u1ee5 theo c\u00e1ch th\u1ee7 c\u00f4ng d\u1ec5 d\u1eabn \u0111\u1ebfn th\u1ea5t l\u1ea1c ho\u1eb7c thi\u1ebfu s\u00f3t, \u0111\u1eb7c bi\u1ec7t khi CCDC \u0111\u01b0\u1ee3c qu\u1ea3n l\u00fd ph\u00e2n t\u00e1n \u1edf nhi\u1ec1u chi nh\u00e1nh, ph\u00f2ng ban kh\u00e1c nhau. S\u1ed1 h\u00f3a to\u00e0n b\u1ed9 ch\u1ee9ng t\u1eeb li\u00ean quan \u0111\u1ebfn t\u1eebng nghi\u1ec7p v\u1ee5 thanh l\u00fd ngay khi ph\u00e1t sinh, thay v\u00ec ch\u1ec9 l\u01b0u b\u1ea3n gi\u1ea5y, gi\u00fap vi\u1ec7c tra c\u1ee9u v\u1ec1 sau nhanh h\u01a1n \u0111\u00e1ng k\u1ec3, \u0111\u1eb7c bi\u1ec7t khi c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u cung c\u1ea5p h\u1ed3 s\u01a1 cho c\u00e1c nghi\u1ec7p v\u1ee5 \u0111\u00e3 ph\u00e1t sinh t\u1eeb nhi\u1ec1u k\u1ef3 tr\u01b0\u1edbc.<\/p>\n<p style=\"text-align: justify;\">Khi s\u1ed1 l\u01b0\u1ee3ng CCDC thanh l\u00fd ph\u00e1t sinh th\u01b0\u1eddng xuy\u00ean, Accnet ERP &#8211; ph\u00e2n h\u1ec7 K\u1ebf to\u00e1n t\u00e0i s\u1ea3n, CCDC gi\u00fap t\u1ef1 \u0111\u1ed9ng ghi gi\u1ea3m, \u0111\u1ecbnh kho\u1ea3n \u0111\u00fang t\u1eebng b\u01b0\u1edbc v\u00e0 l\u01b0u tr\u1eef \u0111\u1ea7y \u0111\u1ee7 ch\u1ee9ng t\u1eeb thanh l\u00fd, gi\u1ea3m thi\u1ec3u sai s\u00f3t cho k\u1ebf to\u00e1n vi\u00ean.<\/p>\n<p style=\"text-align: justify;\">\t\t<div data-elementor-type=\"container\" data-elementor-id=\"47765\" class=\"elementor elementor-47765\" data-elementor-post-type=\"elementor_library\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2185786 e-flex e-con-boxed e-con e-parent\" data-id=\"2185786\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9742f47 elementor-widget elementor-widget-text-editor\" data-id=\"9742f47\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div><p style=\"text-align: center;\"><strong style=\"color: #cf2e2e; font-size: 130%; text-align: center;\">GI\u1ea2I PH\u00c1P K\u1ebe TO\u00c1N ACCNET ERP T\u00cdCH H\u1ee2P AI T\u1ef0 \u0110\u1ed8NG H\u00d3A M\u1eccI NGHI\u1ec6P V\u1ee4<\/strong><\/p><\/div><p style=\"text-align: justify;\" data-start=\"308\" data-end=\"594\">AccNet ERP l\u00e0 gi\u1ea3i ph\u00e1p ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n t\u00e0i ch\u00ednh t\u00edch h\u1ee3p trong h\u1ec7 th\u1ed1ng qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p to\u00e0n di\u1ec7n, \u0111\u01b0\u1ee3c ph\u00e1t tri\u1ec3n b\u1edfi C\u00f4ng ty L\u1ea1c Vi\u1ec7t. \u0110i\u1ec3m kh\u00e1c bi\u1ec7t n\u1ed5i b\u1eadt c\u1ee7a AccNet ERP ch\u00ednh l\u00e0 vi\u1ec7c <strong data-start=\"508\" data-end=\"542\">\u1ee9ng d\u1ee5ng tr\u00ed tu\u1ec7 nh\u00e2n t\u1ea1o (AI)<\/strong> trong nhi\u1ec1u quy tr\u00ecnh k\u1ebf to\u00e1n gi\u00fap doanh nghi\u1ec7p:<\/p><ul style=\"text-align: justify;\"><li data-start=\"597\" data-end=\"643\">T\u1ef1 \u0111\u1ed9ng h\u00f3a h\u1ea1ch to\u00e1n v\u00e0 ph\u00e2n lo\u1ea1i ch\u1ee9ng t\u1eeb.<\/li><li data-start=\"646\" data-end=\"696\">N\u00e2ng cao t\u00ednh ch\u00ednh x\u00e1c trong ki\u1ec3m so\u00e1t s\u1ed1 li\u1ec7u.<\/li><li data-start=\"699\" data-end=\"756\">R\u00fat ng\u1eafn th\u1eddi gian x\u1eed l\u00fd nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n \u2013 t\u00e0i ch\u00ednh.<\/li><\/ul><p style=\"text-align: justify;\" data-start=\"758\" data-end=\"913\">Nh\u1edd \u0111\u00f3, AccNet ERP kh\u00f4ng ch\u1ec9 l\u00e0 c\u00f4ng c\u1ee5 h\u1ed7 tr\u1ee3 m\u00e0 c\u00f2n l\u00e0 \u201ctr\u1ee3 l\u00fd th\u00f4ng minh\u201d \u0111\u1ed3ng h\u00e0nh c\u00f9ng doanh nghi\u1ec7p trong qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh minh b\u1ea1ch hi\u1ec7u qu\u1ea3.<\/p><p style=\"text-align: justify;\"><span style=\"color: #000000;\"><b>T\u00ednh n\u0103ng n\u1ed5i b\u1eadt:<\/b><\/span><\/p><p style=\"text-align: justify;\">\u2714\ufe0f T\u1ef1 \u0111\u1ed9ng h\u1ea1ch to\u00e1n ch\u1ee9ng t\u1eeb, \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3 nh\u1edd AI.<br data-start=\"1028\" data-end=\"1031\" \/>\u2714\ufe0f Qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh \u2013 k\u1ebf to\u00e1n \u0111a chi nh\u00e1nh, \u0111a c\u00f4ng ty con.<br data-start=\"1091\" data-end=\"1094\" \/>\u2714\ufe0f B\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t theo chu\u1ea9n Vi\u1ec7t Nam &amp; qu\u1ed1c t\u1ebf (VAS, IFRS).<br data-start=\"1166\" data-end=\"1169\" \/>\u2714\ufe0f Qu\u1ea3n tr\u1ecb d\u00f2ng ti\u1ec1n, ng\u00e2n s\u00e1ch, d\u1ef1 b\u00e1o chi ph\u00ed ch\u00ednh x\u00e1c.<br data-start=\"1228\" data-end=\"1231\" \/>\u2714\ufe0f K\u1ebft n\u1ed1i v\u1edbi c\u00e1c ph\u00e2n h\u1ec7 qu\u1ea3n tr\u1ecb nh\u00e2n s\u1ef1, s\u1ea3n xu\u1ea5t, b\u00e1n h\u00e0ng \u0111\u1ec3 \u0111\u1ed3ng b\u1ed9 d\u1eef li\u1ec7u.<br data-start=\"1314\" data-end=\"1317\" \/>\u2714\ufe0f T\u00edch h\u1ee3p AI trong ph\u00e2n t\u00edch s\u1ed1 li\u1ec7u, c\u1ea3nh b\u00e1o r\u1ee7i ro v\u00e0 \u0111\u1ec1 xu\u1ea5t ph\u01b0\u01a1ng \u00e1n t\u1ed1i \u01b0u.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1c4a85f elementor-widget elementor-widget-image\" data-id=\"1c4a85f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img 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\/53306\" \/><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;\">D\u01b0\u1edbi \u0111\u00e2y l\u00e0 m\u1ed9t s\u1ed1 c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p li\u00ean quan \u0111\u1ebfn nghi\u1ec7p v\u1ee5 n\u00e0y.<\/p>\n<h2 style=\"text-align: justify;\">7. M\u1ed9t s\u1ed1 c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p<\/h2>\n<h3 style=\"text-align: justify;\">B\u00e1n c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 h\u1ea1ch to\u00e1n nh\u01b0 th\u1ebf n\u00e0o?<\/h3>\n<p style=\"text-align: justify;\">V\u1ec1 b\u1ea3n ch\u1ea5t, b\u00e1n CCDC gi\u1ed1ng v\u1edbi tr\u01b0\u1eddng h\u1ee3p thanh l\u00fd c\u00f3 thu ti\u1ec1n \u0111\u00e3 tr\u00ecnh b\u00e0y t\u1ea1i m\u1ee5c 3 &#8211; k\u1ebf to\u00e1n v\u1eabn th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 ba b\u01b0\u1edbc: ghi gi\u1ea3m gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i ch\u01b0a ph\u00e2n b\u1ed5 h\u1ebft (n\u1ebfu c\u00f3), ghi nh\u1eadn thu nh\u1eadp t\u1eeb kho\u1ea3n b\u00e1n \u0111\u01b0\u1ee3c v\u00e0 ghi nh\u1eadn chi ph\u00ed ph\u00e1t sinh (n\u1ebfu c\u00f3), \u0111\u1ed3ng th\u1eddi tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh xu\u1ea5t h\u00f3a \u0111\u01a1n t\u1ea1i m\u1ee5c 4.<\/p>\n<h3 style=\"text-align: justify;\">Thanh l\u00fd c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 \u0111\u00e3 h\u1ebft gi\u00e1 tr\u1ecb ph\u00e2n b\u1ed5 c\u00f3 c\u1ea7n l\u1eadp bi\u00ean b\u1ea3n kh\u00f4ng?<\/h3>\n<p style=\"text-align: justify;\">C\u00f3. D\u00f9 kh\u00f4ng ph\u00e1t sinh b\u00fat to\u00e1n ghi gi\u1ea3m chi ph\u00ed (v\u00ec kh\u00f4ng c\u00f2n gi\u00e1 tr\u1ecb \u0111\u1ec3 ghi gi\u1ea3m nh\u01b0 \u0111\u00e3 n\u00eau \u1edf m\u1ee5c 5), doanh nghi\u1ec7p v\u1eabn c\u1ea7n l\u1eadp \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1, bi\u00ean b\u1ea3n thanh l\u00fd nh\u01b0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 ghi gi\u1ea3m CCDC kh\u1ecfi s\u1ed5 theo d\u00f5i v\u00e0 ch\u1ee9ng minh vi\u1ec7c lo\u1ea1i b\u1ecf l\u00e0 c\u00f3 c\u0103n c\u1ee9 khi c\u1ea7n \u0111\u1ed1i chi\u1ebfu.<\/p>\n<h3 style=\"text-align: justify;\">Thanh l\u00fd v\u00e0 nh\u01b0\u1ee3ng b\u00e1n c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 c\u00f3 g\u00ec kh\u00e1c nhau?<\/h3>\n<p style=\"text-align: justify;\">Xem chi ti\u1ebft t\u1ea1i m\u1ee5c 5 &#8211; hai kh\u00e1i ni\u1ec7m kh\u00e1c nhau ch\u1ee7 y\u1ebfu \u1edf l\u00fd do v\u00e0 t\u00ecnh tr\u1ea1ng CCDC t\u1ea1i th\u1eddi \u0111i\u1ec3m x\u1eed l\u00fd, nh\u01b0ng c\u00e1ch h\u1ea1ch to\u00e1n v\u1ec1 c\u01a1 b\u1ea3n t\u01b0\u01a1ng t\u1ef1 nhau.<\/p>\n<p style=\"text-align: justify;\">H\u1ea1ch to\u00e1n thanh l\u00fd c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 \u0111\u00fang quy tr\u00ecnh &#8211; t\u1eeb chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1, bi\u00ean b\u1ea3n \u0111\u1ebfn \u0111\u1ecbnh kho\u1ea3n t\u1eebng b\u01b0\u1edbc v\u00e0 xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111\u00fang th\u1eddi \u0111i\u1ec3m &#8211; gi\u00fap doanh nghi\u1ec7p tr\u00e1nh b\u1ecb lo\u1ea1i chi ph\u00ed khi quy\u1ebft to\u00e1n thu\u1ebf v\u00e0 ph\u1ea3n \u00e1nh ch\u00ednh x\u00e1c t\u00ecnh h\u00ecnh t\u00e0i s\u1ea3n. Khi s\u1ed1 l\u01b0\u1ee3ng CCDC thanh l\u00fd ph\u00e1t sinh th\u01b0\u1eddng xuy\u00ean, Accnet ERP &#8211; ph\u00e2n h\u1ec7 K\u1ebf to\u00e1n t\u00e0i s\u1ea3n, CCDC gi\u00fap t\u1ef1 \u0111\u1ed9ng ghi gi\u1ea3m, \u0111\u1ecbnh kho\u1ea3n \u0111\u00fang t\u1eebng b\u01b0\u1edbc v\u00e0 l\u01b0u tr\u1eef \u0111\u1ea7y \u0111\u1ee7 ch\u1ee9ng t\u1eeb thanh l\u00fd, gi\u1ea3m thi\u1ec3u sai s\u00f3t cho k\u1ebf to\u00e1n vi\u00ean.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>H\u1ea1ch to\u00e1n thanh l\u00fd c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 l\u00e0 vi\u1ec7c ghi gi\u1ea3m gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i ch\u01b0a ph\u00e2n b\u1ed5 h\u1ebft, ghi nh\u1eadn thu nh\u1eadp v\u00e0 chi ph\u00ed ph\u00e1t sinh khi doanh nghi\u1ec7p lo\u1ea1i b\u1ecf c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 (CCDC) kh\u00f4ng c\u00f2n s\u1eed d\u1ee5ng \u0111\u01b0\u1ee3c, ch\u1ee7 y\u1ebfu qua t\u00e0i kho\u1ea3n 242, 711 v\u00e0 811 theo Th\u00f4ng [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":53316,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[157],"tags":[188],"class_list":["post-53306","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\/53306","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=53306"}],"version-history":[{"count":2,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/posts\/53306\/revisions"}],"predecessor-version":[{"id":53311,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/posts\/53306\/revisions\/53311"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/media\/53316"}],"wp:attachment":[{"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/media?parent=53306"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/categories?post=53306"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/tags?post=53306"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}