{"id":54677,"date":"2026-10-09T11:43:40","date_gmt":"2026-10-09T04:43:40","guid":{"rendered":"https:\/\/lacviet.vn\/?p=54677"},"modified":"2026-10-09T11:52:37","modified_gmt":"2026-10-09T04:52:37","slug":"cach-tinh-thue-gtgt-duoc-khau-tru","status":"publish","type":"post","link":"https:\/\/lacviet.vn\/en\/cach-tinh-thue-gtgt-duoc-khau-tru\/","title":{"rendered":"C\u00e1ch t\u00ednh thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb 2026: C\u00f4ng th\u1ee9c, \u0111i\u1ec1u ki\u1ec7n &#038; v\u00ed d\u1ee5\u00a0"},"content":{"rendered":"<p style=\"text-align: justify;\"><strong>C\u00e1ch t\u00ednh thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/strong> n\u0103m 2026 d\u1ef1a tr\u00ean c\u00f4ng th\u1ee9c: Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p = Thu\u1ebf GTGT \u0111\u1ea7u ra \u2212 Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb. Thu\u1ebf \u0111\u1ea7u v\u00e0o ch\u1ec9 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb khi c\u00f3 h\u00f3a \u0111\u01a1n GTGT h\u1ee3p ph\u00e1p v\u00e0, v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua t\u1eeb 5 tri\u1ec7u \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 theo Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 48\/2024\/QH15 \u00e1p d\u1ee5ng t\u1eeb 01\/07\/2025.<\/p>\n<p style=\"text-align: justify;\">Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng l\u00e0 s\u1eafc thu\u1ebf k\u1ebf to\u00e1n doanh nghi\u1ec7p x\u1eed l\u00fd th\u01b0\u1eddng xuy\u00ean nh\u1ea5t, g\u1ea7n nh\u01b0 m\u1ed7i h\u00f3a \u0111\u01a1n mua v\u00e0o, b\u00e1n ra \u0111\u1ec1u li\u00ean quan. T\u1eeb ng\u00e0y 01\/07\/2025, Lu\u1eadt Thu\u1ebf GTGT m\u1edbi c\u00f9ng c\u00e1c ngh\u1ecb \u0111\u1ecbnh, th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn \u0111\u00e3 thay \u0111\u1ed5i nhi\u1ec1u \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb, \u0111\u1eb7c bi\u1ec7t l\u00e0 h\u1ea1 ng\u01b0\u1ee1ng thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t t\u1eeb 20 tri\u1ec7u xu\u1ed1ng 5 tri\u1ec7u \u0111\u1ed3ng. Trong khi \u0111\u00f3, kh\u00f4ng \u00edt b\u00e0i vi\u1ebft tr\u00ean m\u1ea1ng v\u1eabn d\u00f9ng quy \u0111\u1ecbnh c\u0169.<\/p>\n<p style=\"text-align: justify;\">Trong b\u00e0i vi\u1ebft n\u00e0y, <a href=\"https:\/\/lacviet.vn\/\">L\u1ea1c Vi\u1ec7t<\/a> s\u1ebd gi\u00fap b\u1ea1n n\u1eafm c\u00e1ch t\u00ednh thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb theo quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t, c\u00e1c \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb n\u0103m 2026, v\u00ed d\u1ee5 minh h\u1ecda, c\u00e1ch k\u00ea khai, h\u1ea1ch to\u00e1n v\u00e0 nh\u1eefng sai s\u00f3t th\u01b0\u1eddng g\u1eb7p.<\/p>\n<h2 style=\"text-align: justify;\">1. T\u00ednh thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb \u00e1p d\u1ee5ng cho ai?<\/h2>\n<p style=\"text-align: justify;\">C\u00f3 hai ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng l\u00e0 ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf v\u00e0 ph\u01b0\u01a1ng ph\u00e1p t\u00ednh tr\u1ef1c ti\u1ebfp. Ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb t\u00ednh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p b\u1eb1ng ch\u00eanh l\u1ec7ch gi\u1eefa thu\u1ebf \u0111\u1ea7u ra v\u00e0 thu\u1ebf \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb; ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp t\u00ednh thu\u1ebf d\u1ef1a tr\u00ean doanh thu ho\u1eb7c gi\u00e1 tr\u1ecb gia t\u0103ng m\u00e0 kh\u00f4ng kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ea7u v\u00e0o. Mu\u1ed1n bi\u1ebft c\u00e1ch t\u00ednh thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, tr\u01b0\u1edbc h\u1ebft c\u1ea7n x\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p c\u00f3 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb hay kh\u00f4ng.<\/p>\n<p style=\"text-align: justify;\">C\u0103n c\u1ee9 ph\u00e1p l\u00fd hi\u1ec7n h\u00e0nh l\u00e0 <a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Luat-Thue-gia-tri-gia-tang-2024-so-48-2024-QH15-556390.aspx\" target=\"_blank\" rel=\"nofollow noopener\">Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng s\u1ed1 48\/2024\/QH15<\/a>, c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 01\/07\/2025, \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i b\u1edfi Lu\u1eadt 149\/2025\/QH15 t\u1eeb 01\/01\/2026. \u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 11 Lu\u1eadt Thu\u1ebf GTGT 2024 v\u00e0 h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 21 Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP.<\/p>\n<p style=\"text-align: justify;\">Nh\u00f3m \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb g\u1ed3m c\u00e1c c\u01a1 s\u1edf kinh doanh th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n, h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb v\u00e0 thu\u1ed9c m\u1ed9t trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">Doanh nghi\u1ec7p c\u00f3 doanh thu h\u1eb1ng n\u0103m t\u1eeb b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf GTGT t\u1eeb 1 t\u1ef7 \u0111\u1ed3ng tr\u1edf l\u00ean.<\/li>\n<li aria-level=\"1\">Doanh nghi\u1ec7p c\u00f3 doanh thu d\u01b0\u1edbi 1 t\u1ef7 \u0111\u1ed3ng nh\u01b0ng t\u1ef1 nguy\u1ec7n \u0111\u0103ng k\u00fd \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb.<\/li>\n<li aria-level=\"1\">Doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp t\u1eeb d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p kh\u00e1c theo quy \u0111\u1ecbnh.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Ng\u01b0\u1ee3c l\u1ea1i, ph\u01b0\u01a1ng ph\u00e1p t\u00ednh tr\u1ef1c ti\u1ebfp th\u01b0\u1eddng \u00e1p d\u1ee5ng cho h\u1ed9, c\u00e1 nh\u00e2n kinh doanh, doanh nghi\u1ec7p c\u00f3 doanh thu d\u01b0\u1edbi ng\u01b0\u1ee1ng kh\u00f4ng \u0111\u0103ng k\u00fd t\u1ef1 nguy\u1ec7n, v\u00e0 m\u1ed9t s\u1ed1 ho\u1ea1t \u0111\u1ed9ng \u0111\u1eb7c th\u00f9 nh\u01b0 mua b\u00e1n, ch\u1ebf t\u00e1c v\u00e0ng, b\u1ea1c, \u0111\u00e1 qu\u00fd. Theo ketoanthienung.net, ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp t\u00ednh thu\u1ebf theo t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m tr\u00ean doanh thu v\u1edbi c\u00e1c m\u1ee9c t\u1eeb 1% \u0111\u1ebfn 5% t\u00f9y ng\u00e0nh ngh\u1ec1. L\u01b0u \u00fd, Lu\u1eadt 149\/2025\/QH15 \u0111\u00e3 b\u00e3i b\u1ecf kho\u1ea3n 3 \u0110i\u1ec1u 12 v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p kho\u00e1n thu\u1ebf v\u00e0 n\u00e2ng ng\u01b0\u1ee1ng doanh thu kh\u00f4ng ch\u1ecbu thu\u1ebf c\u1ee7a h\u1ed9, c\u00e1 nh\u00e2n kinh doanh l\u00ean 500 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m.<\/p>\n<p style=\"text-align: justify;\">\u01afu \u0111i\u1ec3m l\u1edbn nh\u1ea5t c\u1ee7a ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb l\u00e0 doanh nghi\u1ec7p ch\u1ec9 n\u1ed9p thu\u1ebf tr\u00ean ph\u1ea7n gi\u00e1 tr\u1ecb t\u0103ng th\u00eam, thu\u1ebf \u0111\u1ea7u v\u00e0o h\u1ee3p l\u1ec7 \u0111\u01b0\u1ee3c tr\u1eeb \u0111i, tr\u00e1nh t\u00ecnh tr\u1ea1ng &#8220;thu\u1ebf ch\u1ed3ng thu\u1ebf&#8221;. \u0110\u1ed5i l\u1ea1i, doanh nghi\u1ec7p ph\u1ea3i qu\u1ea3n l\u00fd h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111\u1ea7u v\u00e0o ch\u1eb7t ch\u1ebd, v\u00ec ch\u1ec9 m\u1ed9t sai s\u00f3t v\u1ec1 h\u00f3a \u0111\u01a1n hay ch\u1ee9ng t\u1eeb thanh to\u00e1n c\u0169ng c\u00f3 th\u1ec3 khi\u1ebfn kho\u1ea3n thu\u1ebf \u0111\u1ea7u v\u00e0o kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb.<\/p>\n<p style=\"text-align: justify;\">Khi \u0111\u00e3 x\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p thu\u1ed9c ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb, b\u01b0\u1edbc ti\u1ebfp theo l\u00e0 n\u1eafm c\u00f4ng th\u1ee9c t\u00ednh v\u00e0 c\u00e1c th\u00e0nh ph\u1ea7n c\u1ea5u th\u00e0nh.<\/p>\n<h2 style=\"text-align: justify;\">2. C\u00f4ng th\u1ee9c t\u00ednh thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u00e0 s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p<\/h2>\n<p style=\"text-align: justify;\">C\u00f4ng th\u1ee9c t\u00ednh s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb l\u00e0: S\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p = S\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u ra \u2212 S\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb. \u0110\u1ec3 \u00e1p d\u1ee5ng c\u00f4ng th\u1ee9c, k\u1ebf to\u00e1n c\u1ea7n x\u00e1c \u0111\u1ecbnh \u0111\u00fang ba th\u00e0nh ph\u1ea7n: thu\u1ebf GTGT \u0111\u1ea7u ra, thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u00e0 s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb chuy\u1ec3n sang k\u1ef3 sau. Ba ph\u1ea7n d\u01b0\u1edbi \u0111\u00e2y h\u01b0\u1edbng d\u1eabn chi ti\u1ebft t\u1eebng th\u00e0nh ph\u1ea7n.<\/p>\n<h3 style=\"text-align: justify;\">2.1. X\u00e1c \u0111\u1ecbnh thu\u1ebf GTGT \u0111\u1ea7u ra<\/h3>\n<p style=\"text-align: justify;\">Thu\u1ebf GTGT \u0111\u1ea7u ra l\u00e0 t\u1ed5ng s\u1ed1 thu\u1ebf GTGT c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u00e1n ra ghi tr\u00ean h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng trong k\u1ef3 t\u00ednh thu\u1ebf.<\/p>\n<p style=\"text-align: justify;\">C\u00f4ng th\u1ee9c chung l\u00e0: thu\u1ebf GTGT \u0111\u1ea7u ra b\u1eb1ng gi\u00e1 t\u00ednh thu\u1ebf c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf b\u00e1n ra nh\u00e2n v\u1edbi thu\u1ebf su\u1ea5t thu\u1ebf GTGT t\u01b0\u01a1ng \u1ee9ng. K\u1ebf to\u00e1n c\u1ed9ng t\u1ed5ng s\u1ed1 thu\u1ebf tr\u00ean t\u1ea5t c\u1ea3 h\u00f3a \u0111\u01a1n b\u00e1n ra trong k\u1ef3 \u0111\u1ec3 c\u00f3 t\u1ed5ng thu\u1ebf \u0111\u1ea7u ra.<\/p>\n<p style=\"text-align: justify;\">Gi\u00e1 t\u00ednh thu\u1ebf th\u01b0\u1eddng l\u00e0 gi\u00e1 b\u00e1n ch\u01b0a c\u00f3 thu\u1ebf GTGT, bao g\u1ed3m c\u1ea3 c\u00e1c kho\u1ea3n ph\u1ee5 thu, ph\u00ed thu th\u00eam m\u00e0 c\u01a1 s\u1edf kinh doanh \u0111\u01b0\u1ee3c h\u01b0\u1edfng. M\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p c\u00f3 c\u00e1ch x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf ri\u00eang nh\u01b0 h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u, h\u00e0ng trao \u0111\u1ed5i, bi\u1ebfu t\u1eb7ng, ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9, b\u00e1n tr\u1ea3 g\u00f3p. K\u1ebf to\u00e1n c\u1ea7n x\u00e1c \u0111\u1ecbnh \u0111\u00fang gi\u00e1 t\u00ednh thu\u1ebf cho t\u1eebng lo\u1ea1i giao d\u1ecbch v\u00ec \u0111\u00e2y l\u00e0 y\u1ebfu t\u1ed1 \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn thu\u1ebf \u0111\u1ea7u ra.<\/p>\n<p style=\"text-align: justify;\">V\u1ec1 thu\u1ebf su\u1ea5t, Lu\u1eadt Thu\u1ebf GTGT 2024 quy \u0111\u1ecbnh ba m\u1ee9c ch\u00ednh l\u00e0 0%, 5% v\u00e0 10%.<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">Thu\u1ebf su\u1ea5t 0% \u00e1p d\u1ee5ng ch\u1ee7 y\u1ebfu cho h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u v\u00e0 m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p theo lu\u1eadt; Lu\u1eadt m\u1edbi b\u1ed5 sung c\u00e1c tr\u01b0\u1eddng h\u1ee3p nh\u01b0 v\u1eadn t\u1ea3i qu\u1ed1c t\u1ebf, h\u00e0ng b\u00e1n t\u1ea1i c\u1eeda h\u00e0ng mi\u1ec5n thu\u1ebf.<\/li>\n<li aria-level=\"1\">Thu\u1ebf su\u1ea5t 5% \u00e1p d\u1ee5ng cho m\u1ed9t s\u1ed1 m\u1eb7t h\u00e0ng thi\u1ebft y\u1ebfu, trong \u0111\u00f3 c\u00f3 ph\u00e2n b\u00f3n chuy\u1ec3n t\u1eeb di\u1ec7n kh\u00f4ng ch\u1ecbu thu\u1ebf sang ch\u1ecbu thu\u1ebf 5% t\u1eeb 01\/07\/2025<\/li>\n<li aria-level=\"1\">Thu\u1ebf su\u1ea5t 10% \u00e1p d\u1ee5ng cho c\u00e1c h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u00f2n l\u1ea1i.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">N\u0103m 2026 c\u00f2n c\u00f3 ch\u00ednh s\u00e1ch gi\u1ea3m thu\u1ebf. Ngh\u1ecb \u0111\u1ecbnh 174\/2025\/N\u0110-CP ban h\u00e0nh ng\u00e0y 30\/06\/2025 quy \u0111\u1ecbnh gi\u1ea3m thu\u1ebf GTGT t\u1eeb 10% xu\u1ed1ng 8% \u0111\u1ed1i v\u1edbi nhi\u1ec1u nh\u00f3m h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, \u00e1p d\u1ee5ng t\u1eeb 01\/07\/2025 \u0111\u1ebfn h\u1ebft 31\/12\/2026. C\u00e1c nh\u00f3m kh\u00f4ng \u0111\u01b0\u1ee3c gi\u1ea3m g\u1ed3m vi\u1ec5n th\u00f4ng, ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh, ng\u00e2n h\u00e0ng, ch\u1ee9ng kho\u00e1n, b\u1ea3o hi\u1ec3m, kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n, kim lo\u1ea1i, s\u1ea3n ph\u1ea9m khai kho\u00e1ng (tr\u1eeb than) v\u00e0 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t (tr\u1eeb x\u0103ng).<\/p>\n<p style=\"text-align: justify;\">Khi l\u1eadp h\u00f3a \u0111\u01a1n, k\u1ebf to\u00e1n c\u1ea7n x\u00e1c \u0111\u1ecbnh \u0111\u00fang m\u1eb7t h\u00e0ng c\u00f3 thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf hay kh\u00f4ng \u0111\u1ec3 ghi thu\u1ebf su\u1ea5t 8% hay 10%. Ghi sai thu\u1ebf su\u1ea5t tr\u00ean h\u00f3a \u0111\u01a1n \u0111\u1ea7u ra kh\u00f4ng ch\u1ec9 l\u00e0m sai s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p m\u00e0 c\u00f2n \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn quy\u1ec1n kh\u1ea5u tr\u1eeb c\u1ee7a b\u00ean mua.<\/p>\n<h3 style=\"text-align: justify;\">2.2. X\u00e1c \u0111\u1ecbnh thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/h3>\n<p style=\"text-align: justify;\">Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o l\u00e0 s\u1ed1 thu\u1ebf ghi tr\u00ean h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng khi mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ho\u1eb7c s\u1ed1 thu\u1ebf GTGT ghi tr\u00ean ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf c\u1ee7a h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u. Tuy nhi\u00ean, kh\u00f4ng ph\u1ea3i to\u00e0n b\u1ed9 thu\u1ebf \u0111\u1ea7u v\u00e0o \u0111\u1ec1u \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb; ch\u1ec9 ph\u1ea7n thu\u1ebf \u0111\u1ea7u v\u00e0o \u0111\u00e1p \u1ee9ng nguy\u00ean t\u1eafc v\u00e0 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb m\u1edbi \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o c\u00f4ng th\u1ee9c t\u00ednh.<\/p>\n<p style=\"text-align: justify;\">Nguy\u00ean t\u1eafc chung theo kho\u1ea3n 1 \u0110i\u1ec1u 14 Lu\u1eadt Thu\u1ebf GTGT 2024, h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 23 Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP, l\u00e0 thu\u1ebf \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng cho s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf GTGT th\u00ec \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb to\u00e0n b\u1ed9. Thu\u1ebf \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng cho ho\u1ea1t \u0111\u1ed9ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, tr\u1eeb m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p lu\u1eadt quy \u0111\u1ecbnh.<\/p>\n<p style=\"text-align: justify;\">Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o d\u00f9ng chung cho c\u1ea3 ho\u1ea1t \u0111\u1ed9ng ch\u1ecbu thu\u1ebf v\u00e0 kh\u00f4ng ch\u1ecbu thu\u1ebf, doanh nghi\u1ec7p ch\u1ec9 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb ph\u1ea7n thu\u1ebf \u0111\u1ea7u v\u00e0o t\u01b0\u01a1ng \u1ee9ng v\u1edbi ho\u1ea1t \u0111\u1ed9ng ch\u1ecbu thu\u1ebf. N\u1ebfu kh\u00f4ng h\u1ea1ch to\u00e1n ri\u00eang \u0111\u01b0\u1ee3c, thu\u1ebf \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 theo t\u1ef7 l\u1ec7 doanh thu c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf so v\u1edbi t\u1ed5ng doanh thu. Theo Th\u01b0 vi\u1ec7n Ph\u00e1p lu\u1eadt, Ngh\u1ecb \u0111\u1ecbnh 144\/2026\/N\u0110-CP (hi\u1ec7u l\u1ef1c t\u1eeb 20\/06\/2026) l\u00e0m r\u00f5 &#8220;t\u1ed5ng doanh thu&#8221; d\u00f9ng \u0111\u1ec3 ph\u00e2n b\u1ed5 g\u1ed3m doanh thu ch\u1ecbu thu\u1ebf, doanh thu kh\u00f4ng ch\u1ecbu thu\u1ebf, gi\u00e1 tr\u1ecb kinh doanh v\u00e0ng, b\u1ea1c, kh\u00f4ng bao g\u1ed3m gi\u00e1 tr\u1ecb \u00e2m.<\/p>\n<table>\n<thead>\n<tr>\n<th>Tr\u01b0\u1eddng h\u1ee3p<\/th>\n<th>X\u1eed l\u00fd thu\u1ebf \u0111\u1ea7u v\u00e0o<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>D\u00f9ng cho ho\u1ea1t \u0111\u1ed9ng ch\u1ecbu thu\u1ebf GTGT<\/td>\n<td>Kh\u1ea5u tr\u1eeb to\u00e0n b\u1ed9 (n\u1ebfu \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n)<\/td>\n<\/tr>\n<tr>\n<td>D\u00f9ng cho ho\u1ea1t \u0111\u1ed9ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT<\/td>\n<td>Kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p lu\u1eadt quy \u0111\u1ecbnh)<\/td>\n<\/tr>\n<tr>\n<td>D\u00f9ng chung, kh\u00f4ng h\u1ea1ch to\u00e1n ri\u00eang \u0111\u01b0\u1ee3c<\/td>\n<td>Kh\u1ea5u tr\u1eeb theo t\u1ef7 l\u1ec7 doanh thu ch\u1ecbu thu\u1ebf \/ t\u1ed5ng doanh thu<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">Ngo\u00e0i nguy\u00ean t\u1eafc s\u1eed d\u1ee5ng, thu\u1ebf \u0111\u1ea7u v\u00e0o c\u00f2n ph\u1ea3i \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n v\u1ec1 h\u00f3a \u0111\u01a1n v\u00e0 ch\u1ee9ng t\u1eeb thanh to\u00e1n m\u1edbi \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y chi ti\u1ebft \u1edf ph\u1ea7n 3. K\u1ebf to\u00e1n n\u00ean ki\u1ec3m tra \u0111i\u1ec1u ki\u1ec7n ngay khi nh\u1eadn h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o, thay v\u00ec ch\u1edd \u0111\u1ebfn l\u00fac l\u1eadp t\u1edd khai m\u1edbi ph\u00e1t hi\u1ec7n thi\u1ebfu ch\u1ee9ng t\u1eeb.<\/p>\n<h3 style=\"text-align: justify;\">2.3. S\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb chuy\u1ec3n k\u1ef3 sau<\/h3>\n<p style=\"text-align: justify;\">Sau khi x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c thu\u1ebf \u0111\u1ea7u ra v\u00e0 thu\u1ebf \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, k\u1ebf to\u00e1n \u00e1p d\u1ee5ng c\u00f4ng th\u1ee9c \u0111\u1ec3 ra k\u1ebft qu\u1ea3. C\u00f3 hai kh\u1ea3 n\u0103ng x\u1ea3y ra: thu\u1ebf \u0111\u1ea7u ra l\u1edbn h\u01a1n thu\u1ebf \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, khi \u0111\u00f3 doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p ph\u1ea7n ch\u00eanh l\u1ec7ch; ho\u1eb7c thu\u1ebf \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb l\u1edbn h\u01a1n thu\u1ebf \u0111\u1ea7u ra, khi \u0111\u00f3 doanh nghi\u1ec7p c\u00f3 s\u1ed1 thu\u1ebf c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb.<\/p>\n<p style=\"text-align: justify;\">Trong c\u00f4ng th\u1ee9c th\u1ef1c t\u1ebf tr\u00ean t\u1edd khai, thu\u1ebf \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb c\u1ee7a k\u1ef3 hi\u1ec7n t\u1ea1i c\u00f2n \u0111\u01b0\u1ee3c c\u1ed9ng th\u00eam s\u1ed1 thu\u1ebf c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb chuy\u1ec3n t\u1eeb k\u1ef3 tr\u01b0\u1edbc sang. V\u00ec v\u1eady, k\u1ebf to\u00e1n c\u1ea7n theo d\u00f5i li\u00ean t\u1ee5c s\u1ed1 d\u01b0 thu\u1ebf \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb qua c\u00e1c k\u1ef3, \u0111\u1ed1i chi\u1ebfu v\u1edbi s\u1ed1 d\u01b0 t\u00e0i kho\u1ea3n 133 tr\u00ean s\u1ed5 s\u00e1ch \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o kh\u1edbp v\u1edbi t\u1edd khai \u0111\u00e3 n\u1ed9p.<\/p>\n<p style=\"text-align: justify;\">Khi s\u1ed1 thu\u1ebf \u0111\u1ea7u v\u00e0o ch\u01b0a kh\u1ea5u tr\u1eeb h\u1ebft, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c chuy\u1ec3n sang k\u1ef3 ti\u1ebfp theo \u0111\u1ec3 ti\u1ebfp t\u1ee5c kh\u1ea5u tr\u1eeb. Trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n, doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf. Theo Th\u00f4ng t\u01b0 69\/2025\/TT-BTC quy \u0111\u1ecbnh ho\u00e0n thu\u1ebf v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u khi s\u1ed1 thu\u1ebf \u0111\u1ea7u v\u00e0o ch\u01b0a kh\u1ea5u tr\u1eeb h\u1ebft t\u1eeb 300 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean, m\u1ee9c ho\u00e0n kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 10% doanh thu xu\u1ea5t kh\u1ea9u. Lu\u1eadt 149\/2025\/QH15 c\u0169ng b\u00e3i b\u1ecf \u0111i\u1ec1u ki\u1ec7n &#8220;ng\u01b0\u1eddi b\u00e1n \u0111\u00e3 k\u00ea khai, n\u1ed9p thu\u1ebf&#8221; \u0111\u1ec3 \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf.<\/p>\n<table>\n<thead>\n<tr>\n<th>K\u1ebft qu\u1ea3<\/th>\n<th>\u00dd ngh\u0129a<\/th>\n<th>X\u1eed l\u00fd<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u0110\u1ea7u ra &gt; \u0110\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/td>\n<td>C\u00f3 s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p<\/td>\n<td>N\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch theo th\u1eddi h\u1ea1n<\/td>\n<\/tr>\n<tr>\n<td>\u0110\u1ea7u ra &lt; \u0110\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/td>\n<td>C\u00f3 s\u1ed1 thu\u1ebf c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/td>\n<td>Chuy\u1ec3n k\u1ef3 sau ho\u1eb7c \u0111\u1ec1 ngh\u1ecb ho\u00e0n n\u1ebfu \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">M\u1ed9t l\u01b0u \u00fd quan tr\u1ecdng l\u00e0 s\u1ed1 thu\u1ebf c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb chuy\u1ec3n k\u1ef3 sau ph\u1ea3i \u0111\u01b0\u1ee3c theo d\u00f5i ch\u00ednh x\u00e1c, v\u00ec khi c\u01a1 quan thu\u1ebf ki\u1ec3m tra, n\u1ebfu ph\u00e1t hi\u1ec7n m\u1ed9t ph\u1ea7n thu\u1ebf \u0111\u1ea7u v\u00e0o kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n, s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb s\u1ebd b\u1ecb \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m v\u00e0 c\u00f3 th\u1ec3 ph\u00e1t sinh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p k\u00e8m ti\u1ec1n ch\u1eadm n\u1ed9p. \u0110\u00e2y l\u00e0 l\u00fd do vi\u1ec7c ki\u1ec3m so\u00e1t \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb \u1edf ph\u1ea7n ti\u1ebfp theo r\u1ea5t quan tr\u1ecdng.<\/p>\n<h2 style=\"text-align: justify;\">3. \u0110i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o n\u0103m 2026<\/h2>\n<p style=\"text-align: justify;\">\u0110\u1ec3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, thu\u1ebf \u0111\u1ea7u v\u00e0o ph\u1ea3i \u0111\u00e1p \u1ee9ng \u0111\u1ed3ng th\u1eddi c\u00e1c \u0111i\u1ec1u ki\u1ec7n v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb v\u00e0 thanh to\u00e1n theo \u0110i\u1ec1u 14 Lu\u1eadt Thu\u1ebf GTGT 2024, h\u01b0\u1edbng d\u1eabn t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP (\u0111\u00e3 s\u1eeda \u0111\u1ed5i b\u1edfi Ngh\u1ecb \u0111\u1ecbnh 144\/2026\/N\u0110-CP). Ph\u1ea7n n\u00e0y tr\u00ecnh b\u00e0y ba n\u1ed9i dung: \u0111i\u1ec1u ki\u1ec7n v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb; \u0111i\u1ec1u ki\u1ec7n thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t t\u1eeb 5 tri\u1ec7u \u0111\u1ed3ng; c\u00e1c kho\u1ea3n thu\u1ebf \u0111\u1ea7u v\u00e0o kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb.<\/p>\n<h3 style=\"text-align: justify;\">3.1. \u0110i\u1ec1u ki\u1ec7n v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb<\/h3>\n<p style=\"text-align: justify;\">\u0110i\u1ec1u ki\u1ec7n \u0111\u1ea7u ti\u00ean v\u00e0 c\u01a1 b\u1ea3n nh\u1ea5t l\u00e0 c\u00f3 h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ho\u1eb7c ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf GTGT \u1edf kh\u00e2u nh\u1eadp kh\u1ea9u. Theo Th\u01b0 vi\u1ec7n Ph\u00e1p lu\u1eadt, \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb n\u0103m 2026 bao g\u1ed3m vi\u1ec7c doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n, h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb theo quy \u0111\u1ecbnh v\u00e0 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb.<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">H\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o ph\u1ea3i h\u1ee3p ph\u00e1p, h\u1ee3p l\u1ec7: \u0111\u01b0\u1ee3c l\u1eadp \u0111\u00fang quy \u0111\u1ecbnh, ghi \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin ng\u01b0\u1eddi b\u00e1n, ng\u01b0\u1eddi mua, t\u00ean h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, s\u1ed1 l\u01b0\u1ee3ng, \u0111\u01a1n gi\u00e1, thu\u1ebf su\u1ea5t, s\u1ed1 thu\u1ebf. V\u1edbi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, k\u1ebf to\u00e1n n\u00ean tra c\u1ee9u tr\u1ea1ng th\u00e1i h\u00f3a \u0111\u01a1n tr\u00ean h\u1ec7 th\u1ed1ng c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o h\u00f3a \u0111\u01a1n c\u00f3 hi\u1ec7u l\u1ef1c, ng\u01b0\u1eddi b\u00e1n \u0111ang ho\u1ea1t \u0111\u1ed9ng, tr\u00e1nh r\u1ee7i ro s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n kh\u00f4ng h\u1ee3p ph\u00e1p.<\/li>\n<li aria-level=\"1\">V\u1edbi h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u, ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb l\u00e0 ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf GTGT kh\u00e2u nh\u1eadp kh\u1ea9u. V\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u, theo Th\u01b0 vi\u1ec7n Ph\u00e1p lu\u1eadt, ngo\u00e0i h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o, doanh nghi\u1ec7p c\u1ea7n c\u00f3 h\u1ee3p \u0111\u1ed3ng, h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng, ch\u1ee9ng t\u1eeb thanh to\u00e1n, t\u1edd khai h\u1ea3i quan, phi\u1ebfu \u0111\u00f3ng g\u00f3i v\u00e0 v\u1eadn \u0111\u01a1n \u0111\u1ec3 ch\u1ee9ng minh ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t kh\u1ea9u th\u1ef1c t\u1ebf.<\/li>\n<li aria-level=\"1\">Lu\u1eadt c\u0169ng nghi\u00eam c\u1ea5m c\u00e1c h\u00e0nh vi gian l\u1eadn li\u00ean quan \u0111\u1ebfn kh\u1ea5u tr\u1eeb thu\u1ebf. Lu\u1eadt Thu\u1ebf GTGT 2024 quy \u0111\u1ecbnh r\u00f5 vi\u1ec7c c\u1ea5m mua b\u00e1n h\u00f3a \u0111\u01a1n, t\u1ea1o l\u1eadp giao d\u1ecbch kh\u00f4ng c\u00f3 th\u1eadt, s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n kh\u00f4ng h\u1ee3p ph\u00e1p, th\u00f4ng \u0111\u1ed3ng gi\u1eefa c\u00e1c b\u00ean \u0111\u1ec3 kh\u1ea5u tr\u1eeb, ho\u00e0n thu\u1ebf. Thu\u1ebf \u0111\u1ea7u v\u00e0o g\u1eafn v\u1edbi c\u00e1c h\u00e0nh vi n\u00e0y kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u00e0 doanh nghi\u1ec7p c\u00f3 th\u1ec3 b\u1ecb x\u1eed l\u00fd theo quy \u0111\u1ecbnh.<\/li>\n<li aria-level=\"1\">Th\u1eddi \u0111i\u1ec3m k\u00ea khai c\u0169ng c\u1ea7n ch\u00fa \u00fd. H\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c k\u00ea khai kh\u1ea5u tr\u1eeb trong k\u1ef3 ph\u00e1t sinh; tr\u01b0\u1eddng h\u1ee3p ph\u00e1t hi\u1ec7n sai s\u00f3t ho\u1eb7c b\u1ecf s\u00f3t, doanh nghi\u1ec7p c\u00f3 th\u1ec3 k\u00ea khai b\u1ed5 sung theo quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf theo Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025 v\u00e0 Th\u00f4ng t\u01b0 89\/2026\/TT-BTC).<\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\">3.2. Ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t t\u1eeb 5 tri\u1ec7u \u0111\u1ed3ng<\/h3>\n<p style=\"text-align: justify;\">Thay \u0111\u1ed5i l\u1edbn nh\u1ea5t c\u1ee7a Lu\u1eadt Thu\u1ebf GTGT 2024 v\u1ec1 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb l\u00e0 h\u1ea1 ng\u01b0\u1ee1ng ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t. T\u1eeb 01\/07\/2025, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o t\u1eeb 5 tri\u1ec7u \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 kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ea7u v\u00e0o, thay cho ng\u01b0\u1ee1ng 20 tri\u1ec7u \u0111\u1ed3ng tr\u01b0\u1edbc \u0111\u00e2y.<\/p>\n<p style=\"text-align: justify;\">\u0110i\u1ec1u n\u00e0y c\u00f3 ngh\u0129a l\u00e0 c\u00e1c kho\u1ea3n mua h\u00e0ng t\u1eeb 5 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean tr\u1ea3 b\u1eb1ng ti\u1ec1n m\u1eb7t s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o. Doanh nghi\u1ec7p c\u1ea7n chuy\u1ec3n c\u00e1c giao d\u1ecbch mua h\u00e0ng th\u01b0\u1eddng xuy\u00ean nh\u01b0 v\u0103n ph\u00f2ng ph\u1ea9m, v\u1eadt t\u01b0, d\u1ecbch v\u1ee5 s\u1eeda ch\u1eefa sang h\u00ecnh th\u1ee9c chuy\u1ec3n kho\u1ea3n \u0111\u1ec3 kh\u00f4ng m\u1ea5t quy\u1ec1n kh\u1ea5u tr\u1eeb. Vi\u1ec7c chia nh\u1ecf h\u00f3a \u0111\u01a1n \u0111\u1ec3 thanh to\u00e1n ti\u1ec1n m\u1eb7t d\u01b0\u1edbi 5 tri\u1ec7u \u0111\u1ed3ng cho c\u00f9ng m\u1ed9t giao d\u1ecbch l\u00e0 c\u00e1ch l\u00e0m ti\u1ec1m \u1ea9n r\u1ee7i ro b\u1ecb c\u01a1 quan thu\u1ebf xem x\u00e9t l\u1ea1i.<\/p>\n<p style=\"text-align: justify;\">M\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng b\u1eaft bu\u1ed9c c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t theo Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP g\u1ed3m: thanh to\u00e1n b\u00f9 tr\u1eeb gi\u1eefa mua b\u00e1n c\u00f3 h\u1ee3p \u0111\u1ed3ng, bi\u00ean b\u1ea3n b\u00f9 tr\u1eeb; thanh to\u00e1n qua b\u00ean th\u1ee9 ba \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n theo h\u1ee3p \u0111\u1ed3ng; thanh to\u00e1n b\u1eb1ng c\u1ed5 phi\u1ebfu, tr\u00e1i phi\u1ebfu theo th\u1ecfa thu\u1eadn; nh\u00e2n vi\u00ean mua h\u00e0ng theo quy ch\u1ebf t\u00e0i ch\u00ednh r\u1ed3i \u0111\u01b0\u1ee3c doanh nghi\u1ec7p ho\u00e0n tr\u1ea3 b\u1eb1ng h\u00ecnh th\u1ee9c kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t; h\u00e0ng nh\u1eadp kh\u1ea9u d\u01b0\u1edbi 5 tri\u1ec7u \u0111\u1ed3ng ho\u1eb7c qu\u00e0 t\u1eb7ng.<\/p>\n<p style=\"text-align: justify;\">V\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p t\u1eeb 5 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean, Ngh\u1ecb \u0111\u1ecbnh 144\/2026\/N\u0110-CP (hi\u1ec7u l\u1ef1c 20\/06\/2026) c\u00f3 h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 theo t\u1ed5ng h\u1ee3p c\u1ee7a Th\u01b0 vi\u1ec7n Ph\u00e1p lu\u1eadt:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">Tr\u01b0\u1edbc th\u1eddi h\u1ea1n thanh to\u00e1n: \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb c\u0103n c\u1ee9 h\u1ee3p \u0111\u1ed3ng b\u1eb1ng v\u0103n b\u1ea3n v\u00e0 h\u00f3a \u0111\u01a1n GTGT.<\/li>\n<li aria-level=\"1\">\u0110\u1ebfn th\u1eddi h\u1ea1n thanh to\u00e1n m\u00e0 ch\u01b0a c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t: ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m s\u1ed1 thu\u1ebf \u0111\u00e3 kh\u1ea5u tr\u1eeb t\u01b0\u01a1ng \u1ee9ng ph\u1ea7n ch\u01b0a thanh to\u00e1n.<\/li>\n<li aria-level=\"1\">Khi c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t: \u0111\u01b0\u1ee3c kh\u00f4i ph\u1ee5c quy\u1ec1n kh\u1ea5u tr\u1eeb.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Ng\u01b0\u1ee1ng 5 tri\u1ec7u \u0111\u1ed3ng l\u00e0 \u0111i\u1ec3m nhi\u1ec1u doanh nghi\u1ec7p v\u1eabn \u00e1p d\u1ee5ng sai do \u0111\u1ecdc t\u00e0i li\u1ec7u c\u0169. K\u1ebf to\u00e1n n\u00ean c\u1eadp nh\u1eadt quy ch\u1ebf chi ti\u00eau n\u1ed9i b\u1ed9, quy \u0111\u1ecbnh r\u00f5 c\u00e1c kho\u1ea3n t\u1eeb 5 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean ph\u1ea3i thanh to\u00e1n qua ng\u00e2n h\u00e0ng.<\/p>\n<h3 style=\"text-align: justify;\">3.3. C\u00e1c kho\u1ea3n thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/h3>\n<p style=\"text-align: justify;\">B\u00ean c\u1ea1nh c\u00e1c \u0111i\u1ec1u ki\u1ec7n c\u1ea7n \u0111\u00e1p \u1ee9ng, k\u1ebf to\u00e1n c\u0169ng c\u1ea7n nh\u1eadn di\u1ec7n nh\u1eefng tr\u01b0\u1eddng h\u1ee3p thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb.<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">Nh\u00f3m th\u1ee9 nh\u1ea5t l\u00e0 thu\u1ebf \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng cho ho\u1ea1t \u0111\u1ed9ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT. V\u00ed d\u1ee5, doanh nghi\u1ec7p v\u1eeba kinh doanh h\u00e0ng ch\u1ecbu thu\u1ebf v\u1eeba cung c\u1ea5p d\u1ecbch v\u1ee5 thu\u1ed9c di\u1ec7n kh\u00f4ng ch\u1ecbu thu\u1ebf, th\u00ec ph\u1ea7n thu\u1ebf \u0111\u1ea7u v\u00e0o d\u00f9ng cho d\u1ecbch v\u1ee5 kh\u00f4ng ch\u1ecbu thu\u1ebf kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, ph\u1ea7n d\u00f9ng chung \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 theo t\u1ef7 l\u1ec7 doanh thu nh\u01b0 \u0111\u00e3 tr\u00ecnh b\u00e0y \u1edf ph\u1ea7n 2.2.<\/li>\n<li aria-level=\"1\">Nh\u00f3m th\u1ee9 hai l\u00e0 thu\u1ebf \u0111\u1ea7u v\u00e0o kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb: h\u00f3a \u0111\u01a1n kh\u00f4ng h\u1ee3p ph\u00e1p, h\u00f3a \u0111\u01a1n ghi sai th\u00f4ng tin quan tr\u1ecdng, kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n GTGT ho\u1eb7c ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf kh\u00e2u nh\u1eadp kh\u1ea9u. Nh\u00f3m th\u1ee9 ba l\u00e0 thu\u1ebf \u0111\u1ea7u v\u00e0o c\u1ee7a kho\u1ea3n mua t\u1eeb 5 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean nh\u01b0ng kh\u00f4ng c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t v\u00e0 kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n.<\/li>\n<li aria-level=\"1\">Nh\u00f3m th\u1ee9 t\u01b0 li\u00ean quan \u0111\u1ebfn c\u00e1c giao d\u1ecbch vi ph\u1ea1m nh\u01b0 mua b\u00e1n h\u00f3a \u0111\u01a1n, giao d\u1ecbch kh\u00f4ng c\u00f3 th\u1eadt, th\u00f4ng \u0111\u1ed3ng \u0111\u1ec3 kh\u1ea5u tr\u1eeb. Ngo\u00e0i ra, m\u1ed9t s\u1ed1 kho\u1ea3n chi \u0111\u1eb7c th\u00f9 c\u00f3 th\u1ec3 b\u1ecb gi\u1edbi h\u1ea1n kh\u1ea5u tr\u1eeb theo quy \u0111\u1ecbnh chi ti\u1ebft c\u1ee7a ngh\u1ecb \u0111\u1ecbnh, th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn (c\u1ea7n tra c\u1ee9u ngu\u1ed3n: danh m\u1ee5c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb ho\u1eb7c kh\u1ea5u tr\u1eeb c\u00f3 gi\u1edbi h\u1ea1n t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP v\u00e0 Th\u00f4ng t\u01b0 69\/2025\/TT-BTC).<\/li>\n<\/ul>\n<table>\n<thead>\n<tr>\n<th>Nh\u00f3m<\/th>\n<th>V\u00ed d\u1ee5<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>D\u00f9ng cho ho\u1ea1t \u0111\u1ed9ng kh\u00f4ng ch\u1ecbu thu\u1ebf<\/td>\n<td>Thu\u1ebf \u0111\u1ea7u v\u00e0o ph\u1ee5c v\u1ee5 d\u1ecbch v\u1ee5 thu\u1ed9c di\u1ec7n kh\u00f4ng ch\u1ecbu thu\u1ebf<\/td>\n<\/tr>\n<tr>\n<td>Kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n h\u00f3a \u0111\u01a1n<\/td>\n<td>H\u00f3a \u0111\u01a1n kh\u00f4ng h\u1ee3p ph\u00e1p, sai th\u00f4ng tin<\/td>\n<\/tr>\n<tr>\n<td>Kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n thanh to\u00e1n<\/td>\n<td>Mua t\u1eeb 5 tri\u1ec7u \u0111\u1ed3ng tr\u1ea3 ti\u1ec1n m\u1eb7t<\/td>\n<\/tr>\n<tr>\n<td>Giao d\u1ecbch vi ph\u1ea1m<\/td>\n<td>Mua b\u00e1n h\u00f3a \u0111\u01a1n, giao d\u1ecbch kh\u00f4ng c\u00f3 th\u1eadt<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">Ph\u1ea7n thu\u1ebf \u0111\u1ea7u v\u00e0o kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed ho\u1eb7c nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n t\u01b0\u01a1ng \u1ee9ng, t\u00f9y tr\u01b0\u1eddng h\u1ee3p. K\u1ebf to\u00e1n c\u1ea7n h\u1ea1ch to\u00e1n \u0111\u00fang \u0111\u1ec3 kh\u00f4ng b\u1ecf s\u00f3t chi ph\u00ed khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/p>\n<h2 style=\"text-align: justify;\">4. V\u00ed d\u1ee5 c\u00e1ch t\u00ednh thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/h2>\n<p style=\"text-align: justify;\">\u0110\u1ec3 minh h\u1ecda c\u00e1ch t\u00ednh thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, ph\u1ea7n n\u00e0y d\u00f9ng m\u1ed9t v\u00ed d\u1ee5 gi\u1ea3 \u0111\u1ecbnh. \u0110\u00e2y l\u00e0 v\u00ed d\u1ee5 minh h\u1ecda, s\u1ed1 li\u1ec7u v\u00e0 t\u00ecnh hu\u1ed1ng kh\u00f4ng ph\u1ea3i c\u1ee7a doanh nghi\u1ec7p th\u1ef1c t\u1ebf. C\u00f4ng ty D \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb, k\u00ea khai theo th\u00e1ng, kinh doanh m\u1eb7t h\u00e0ng ch\u1ecbu thu\u1ebf su\u1ea5t 10% (gi\u1ea3 \u0111\u1ecbnh thu\u1ed9c nh\u00f3m kh\u00f4ng \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf theo Ngh\u1ecb \u0111\u1ecbnh 174\/2025\/N\u0110-CP). Trong th\u00e1ng 10\/2026 c\u00f3 c\u00e1c nghi\u1ec7p v\u1ee5, \u0111\u01a1n v\u1ecb t\u00ednh tri\u1ec7u \u0111\u1ed3ng:<\/p>\n<table>\n<thead>\n<tr>\n<th>Nghi\u1ec7p v\u1ee5<\/th>\n<th>Gi\u00e1 ch\u01b0a thu\u1ebf<\/th>\n<th>Thu\u1ebf GTGT<\/th>\n<th>Thanh to\u00e1n<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>B\u00e1n h\u00e0ng<\/td>\n<td>800<\/td>\n<td>80<\/td>\n<td>\u2014<\/td>\n<\/tr>\n<tr>\n<td>Mua nguy\u00ean li\u1ec7u<\/td>\n<td>500<\/td>\n<td>50<\/td>\n<td>Chuy\u1ec3n kho\u1ea3n<\/td>\n<\/tr>\n<tr>\n<td>Mua d\u1ecbch v\u1ee5 s\u1eeda ch\u1eefa nh\u1ecf<\/td>\n<td>4<\/td>\n<td>0,4<\/td>\n<td>Ti\u1ec1n m\u1eb7t<\/td>\n<\/tr>\n<tr>\n<td>Mua thi\u1ebft b\u1ecb v\u0103n ph\u00f2ng<\/td>\n<td>30<\/td>\n<td>3<\/td>\n<td>Ti\u1ec1n m\u1eb7t<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">B\u01b0\u1edbc 1, x\u00e1c \u0111\u1ecbnh thu\u1ebf \u0111\u1ea7u ra: doanh thu b\u00e1n h\u00e0ng ch\u01b0a thu\u1ebf 800 tri\u1ec7u \u0111\u1ed3ng nh\u00e2n thu\u1ebf su\u1ea5t 10%, thu\u1ebf \u0111\u1ea7u ra l\u00e0 80 tri\u1ec7u \u0111\u1ed3ng.<\/li>\n<li aria-level=\"1\">B\u01b0\u1edbc 2, x\u00e1c \u0111\u1ecbnh thu\u1ebf \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb. Kho\u1ea3n mua nguy\u00ean li\u1ec7u 500 tri\u1ec7u \u0111\u1ed3ng c\u00f3 h\u00f3a \u0111\u01a1n h\u1ee3p l\u1ec7, thanh to\u00e1n b\u1eb1ng chuy\u1ec3n kho\u1ea3n, ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng ch\u1ecbu thu\u1ebf, n\u00ean thu\u1ebf \u0111\u1ea7u v\u00e0o 50 tri\u1ec7u \u0111\u1ed3ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb. Kho\u1ea3n d\u1ecbch v\u1ee5 s\u1eeda ch\u1eefa c\u00f3 t\u1ed5ng gi\u00e1 tr\u1ecb thanh to\u00e1n 4,4 tri\u1ec7u \u0111\u1ed3ng, d\u01b0\u1edbi ng\u01b0\u1ee1ng 5 tri\u1ec7u \u0111\u1ed3ng, n\u00ean d\u00f9 tr\u1ea3 b\u1eb1ng ti\u1ec1n m\u1eb7t v\u1eabn \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb 0,4 tri\u1ec7u \u0111\u1ed3ng. Kho\u1ea3n mua thi\u1ebft b\u1ecb v\u0103n ph\u00f2ng c\u00f3 t\u1ed5ng gi\u00e1 tr\u1ecb thanh to\u00e1n 33 tri\u1ec7u \u0111\u1ed3ng, v\u01b0\u1ee3t ng\u01b0\u1ee1ng 5 tri\u1ec7u \u0111\u1ed3ng nh\u01b0ng tr\u1ea3 b\u1eb1ng ti\u1ec1n m\u1eb7t, n\u00ean thu\u1ebf \u0111\u1ea7u v\u00e0o 3 tri\u1ec7u \u0111\u1ed3ng kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb. T\u1ed5ng thu\u1ebf \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb trong k\u1ef3 l\u00e0 50 + 0,4 = 50,4 tri\u1ec7u \u0111\u1ed3ng.<\/li>\n<li aria-level=\"1\">B\u01b0\u1edbc 3, gi\u1ea3 \u0111\u1ecbnh k\u1ef3 tr\u01b0\u1edbc c\u00f2n s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb chuy\u1ec3n sang l\u00e0 5 tri\u1ec7u \u0111\u1ed3ng. S\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p th\u00e1ng 10\/2026 b\u1eb1ng 80 \u2212 50,4 \u2212 5 = 24,6 tri\u1ec7u \u0111\u1ed3ng.<\/li>\n<\/ul>\n<table>\n<thead>\n<tr>\n<th>Ch\u1ec9 ti\u00eau<\/th>\n<th>S\u1ed1 ti\u1ec1n<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Thu\u1ebf GTGT \u0111\u1ea7u ra<\/td>\n<td>80<\/td>\n<\/tr>\n<tr>\n<td>Thu\u1ebf \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb trong k\u1ef3<\/td>\n<td>50,4<\/td>\n<\/tr>\n<tr>\n<td>Thu\u1ebf c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb k\u1ef3 tr\u01b0\u1edbc chuy\u1ec3n sang<\/td>\n<td>5<\/td>\n<\/tr>\n<tr>\n<td>Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p<\/td>\n<td>24,6<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">T\u1eeb v\u00ed d\u1ee5, c\u00f3 th\u1ec3 th\u1ea5y ch\u1ec9 v\u00ec thanh to\u00e1n ti\u1ec1n m\u1eb7t cho m\u1ed9t kho\u1ea3n mua 33 tri\u1ec7u \u0111\u1ed3ng, C\u00f4ng ty D m\u1ea5t quy\u1ec1n kh\u1ea5u tr\u1eeb 3 tri\u1ec7u \u0111\u1ed3ng thu\u1ebf \u0111\u1ea7u v\u00e0o, s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p t\u0103ng t\u01b0\u01a1ng \u1ee9ng. Kho\u1ea3n 3 tri\u1ec7u \u0111\u1ed3ng n\u00e0y \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o nguy\u00ean gi\u00e1 ho\u1eb7c chi ph\u00ed c\u1ee7a thi\u1ebft b\u1ecb v\u0103n ph\u00f2ng t\u00f9y gi\u00e1 tr\u1ecb v\u00e0 c\u00e1ch ghi nh\u1eadn t\u00e0i s\u1ea3n. \u0110\u00e2y l\u00e0 l\u00fd do k\u1ebf to\u00e1n n\u00ean ki\u1ec3m so\u00e1t ph\u01b0\u01a1ng th\u1ee9c thanh to\u00e1n ngay t\u1eeb kh\u00e2u \u0111\u1ec1 ngh\u1ecb mua h\u00e0ng thay v\u00ec ch\u1ec9 ki\u1ec3m tra khi l\u1eadp t\u1edd khai.<\/p>\n<p style=\"text-align: justify;\">V\u1edbi doanh nghi\u1ec7p kinh doanh h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf xu\u1ed1ng 8%, thu\u1ebf \u0111\u1ea7u ra t\u00ednh theo thu\u1ebf su\u1ea5t 8% trong giai \u0111o\u1ea1n \u00e1p d\u1ee5ng Ngh\u1ecb \u0111\u1ecbnh 174\/2025\/N\u0110-CP, c\u00e1ch t\u00ednh thu\u1ebf \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb kh\u00f4ng thay \u0111\u1ed5i.<\/p>\n<h2 style=\"text-align: justify;\">5. K\u00ea khai v\u00e0 h\u1ea1ch to\u00e1n sau khi t\u00ednh thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/h2>\n<p style=\"text-align: justify;\">Sau khi t\u00ednh thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u00e0 s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p, k\u1ebf to\u00e1n c\u1ea7n th\u1ef1c hi\u1ec7n hai vi\u1ec7c: h\u1ea1ch to\u00e1n \u0111\u00fang tr\u00ean s\u1ed5 s\u00e1ch v\u00e0 k\u00ea khai \u0111\u00fang tr\u00ean t\u1edd khai thu\u1ebf. Hai vi\u1ec7c n\u00e0y ph\u1ea3i kh\u1edbp nhau, v\u00ec s\u1ed1 d\u01b0 t\u00e0i kho\u1ea3n thu\u1ebf tr\u00ean s\u1ed5 s\u00e1ch l\u00e0 c\u0103n c\u1ee9 \u0111\u1ed1i chi\u1ebfu khi quy\u1ebft to\u00e1n, ki\u1ec3m tra thu\u1ebf.<\/p>\n<h3 style=\"text-align: justify;\">5.1. V\u1ec1 h\u1ea1ch to\u00e1n<\/h3>\n<p style=\"text-align: justify;\">thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb \u0111\u01b0\u1ee3c theo d\u00f5i tr\u00ean t\u00e0i kho\u1ea3n 133 &#8220;Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb&#8221;. Khi mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb, k\u1ebf to\u00e1n ghi N\u1ee3 c\u00e1c t\u00e0i kho\u1ea3n h\u00e0ng t\u1ed3n kho, t\u00e0i s\u1ea3n, chi ph\u00ed theo gi\u00e1 ch\u01b0a thu\u1ebf, ghi N\u1ee3 t\u00e0i kho\u1ea3n 133 s\u1ed1 thu\u1ebf \u0111\u1ea7u v\u00e0o, ghi C\u00f3 c\u00e1c t\u00e0i kho\u1ea3n thanh to\u00e1n. Thu\u1ebf GTGT \u0111\u1ea7u ra \u0111\u01b0\u1ee3c theo d\u00f5i tr\u00ean t\u00e0i kho\u1ea3n 3331 &#8220;Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p&#8221;. Cu\u1ed1i k\u1ef3, k\u1ebf to\u00e1n k\u1ebft chuy\u1ec3n s\u1ed1 thu\u1ebf \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb \u0111\u1ec3 b\u00f9 tr\u1eeb v\u1edbi thu\u1ebf \u0111\u1ea7u ra.<\/p>\n<table>\n<thead>\n<tr>\n<th>Nghi\u1ec7p v\u1ee5<\/th>\n<th>\u0110\u1ecbnh kho\u1ea3n<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Mua h\u00e0ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb<\/td>\n<td>N\u1ee3 TK 152, 156, 211, 642&#8230; \/ N\u1ee3 TK 133 \/ C\u00f3 TK 112, 331<\/td>\n<\/tr>\n<tr>\n<td>B\u00e1n h\u00e0ng ch\u1ecbu thu\u1ebf<\/td>\n<td>N\u1ee3 TK 131, 112 \/ C\u00f3 TK 511 \/ C\u00f3 TK 3331<\/td>\n<\/tr>\n<tr>\n<td>Cu\u1ed1i k\u1ef3 kh\u1ea5u tr\u1eeb thu\u1ebf<\/td>\n<td>N\u1ee3 TK 3331 \/ C\u00f3 TK 133<\/td>\n<\/tr>\n<tr>\n<td>N\u1ed9p thu\u1ebf GTGT<\/td>\n<td>N\u1ee3 TK 3331 \/ C\u00f3 TK 112<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">V\u1edbi thu\u1ebf \u0111\u1ea7u v\u00e0o kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, k\u1ebf to\u00e1n kh\u00f4ng ghi v\u00e0o t\u00e0i kho\u1ea3n 133 m\u00e0 t\u00ednh v\u00e0o gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, t\u00e0i s\u1ea3n ho\u1eb7c chi ph\u00ed t\u01b0\u01a1ng \u1ee9ng. Tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 ghi v\u00e0o t\u00e0i kho\u1ea3n 133 r\u1ed3i m\u1edbi x\u00e1c \u0111\u1ecbnh kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, c\u1ea7n ghi b\u00fat to\u00e1n \u0111i\u1ec1u ch\u1ec9nh. Chi ti\u1ebft c\u00e1c b\u00fat to\u00e1n li\u00ean quan \u0111\u1ebfn n\u1ed9p thu\u1ebf c\u00f3 th\u1ec3 tham kh\u1ea3o b\u00e0i <a href=\"https:\/\/lacviet.vn\/hach-toan-nop-thue-gtgt-chi-tiet\/\">h\u1ea1ch to\u00e1n n\u1ed9p thu\u1ebf GTGT chi ti\u1ebft<\/a> c\u1ee7a L\u1ea1c Vi\u1ec7t.<\/p>\n<h3 style=\"text-align: justify;\">5.2. V\u1ec1 k\u00ea khai<\/h3>\n<p style=\"text-align: justify;\">doanh nghi\u1ec7p k\u00ea khai thu\u1ebf GTGT theo th\u00e1ng ho\u1eb7c qu\u00fd tr\u00ean t\u1edd khai thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb. T\u1eeb 01\/07\/2026, h\u1ed3 s\u01a1, th\u1ee7 t\u1ee5c k\u00ea khai \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn theo Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025, Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP v\u00e0 Th\u00f4ng t\u01b0 89\/2026\/TT-BTC; theo einvoice.vn, Th\u00f4ng t\u01b0 89\/2026 thay th\u1ebf Th\u00f4ng t\u01b0 80\/2021\/TT-BTC v\u00e0 h\u1ed3 s\u01a1 \u0111\u01b0\u1ee3c n\u1ed9p qua c\u1ed5ng d\u1ecbch v\u1ee5 s\u1ed1 qu\u1ed1c gia, h\u1ec7 th\u1ed1ng c\u1ee7a c\u01a1 quan thu\u1ebf ho\u1eb7c T-VAN.<\/p>\n<p style=\"text-align: justify;\">Doanh nghi\u1ec7p kinh doanh h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf theo Ngh\u1ecb \u0111\u1ecbnh 174\/2025\/N\u0110-CP c\u00f2n ph\u1ea3i k\u00ea khai th\u00eam Ph\u1ee5 l\u1ee5c gi\u1ea3m thu\u1ebf theo M\u1eabu 01 (Ph\u1ee5 l\u1ee5c III) ban h\u00e0nh k\u00e8m ngh\u1ecb \u0111\u1ecbnh, theo Th\u01b0 vi\u1ec7n Ph\u00e1p lu\u1eadt. K\u1ebf to\u00e1n n\u00ean \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u tr\u00ean t\u1edd khai v\u1edbi s\u1ed5 chi ti\u1ebft t\u00e0i kho\u1ea3n 133, 3331 h\u1eb1ng th\u00e1ng \u0111\u1ec3 ph\u00e1t hi\u1ec7n ch\u00eanh l\u1ec7ch k\u1ecbp th\u1eddi.<\/p>\n<h2 style=\"text-align: justify;\">6. Sai s\u00f3t th\u01b0\u1eddng g\u1eb7p khi t\u00ednh thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/h2>\n<p style=\"text-align: justify;\">Trong th\u1ef1c t\u1ebf, nhi\u1ec1u doanh nghi\u1ec7p b\u1ecb lo\u1ea1i thu\u1ebf \u0111\u1ea7u v\u00e0o ho\u1eb7c truy thu thu\u1ebf kh\u00f4ng ph\u1ea3i v\u00ec c\u1ed1 \u00fd vi ph\u1ea1m, m\u00e0 v\u00ec nh\u1eefng sai s\u00f3t l\u1eb7p \u0111i l\u1eb7p l\u1ea1i trong qu\u00e1 tr\u00ecnh x\u1eed l\u00fd h\u00f3a \u0111\u01a1n v\u00e0 t\u00ednh thu\u1ebf. Nh\u1eadn di\u1ec7n s\u1edbm c\u00e1c sai s\u00f3t n\u00e0y gi\u00fap k\u1ebf to\u00e1n ch\u1ee7 \u0111\u1ed9ng ph\u00f2ng ng\u1eeba, \u0111\u1eb7c bi\u1ec7t trong giai \u0111o\u1ea1n quy \u0111\u1ecbnh m\u1edbi v\u1eeba thay \u0111\u1ed5i.<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">Sai s\u00f3t th\u1ee9 nh\u1ea5t l\u00e0 v\u1eabn \u00e1p d\u1ee5ng ng\u01b0\u1ee1ng 20 tri\u1ec7u \u0111\u1ed3ng c\u0169. \u0110\u00e2y l\u00e0 l\u1ed7i ph\u1ed5 bi\u1ebfn nh\u1ea5t t\u1eeb 01\/07\/2025, khi doanh nghi\u1ec7p ti\u1ebfp t\u1ee5c thanh to\u00e1n ti\u1ec1n m\u1eb7t c\u00e1c kho\u1ea3n t\u1eeb 5 \u0111\u1ebfn d\u01b0\u1edbi 20 tri\u1ec7u \u0111\u1ed3ng v\u00e0 v\u1eabn k\u00ea khai kh\u1ea5u tr\u1eeb nh\u01b0 tr\u01b0\u1edbc. M\u1ed9t s\u1ed1 b\u00e0i vi\u1ebft tr\u00ean m\u1ea1ng ch\u01b0a c\u1eadp nh\u1eadt c\u0169ng g\u00f3p ph\u1ea7n khi\u1ebfn k\u1ebf to\u00e1n hi\u1ec3u sai. C\u00e1ch ph\u00f2ng ng\u1eeba l\u00e0 c\u1eadp nh\u1eadt quy ch\u1ebf chi ti\u00eau, \u0111\u1eb7t c\u1ea3nh b\u00e1o tr\u00ean ph\u1ea7n m\u1ec1m v\u1edbi c\u00e1c kho\u1ea3n thanh to\u00e1n ti\u1ec1n m\u1eb7t t\u1eeb 5 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean.<\/li>\n<li aria-level=\"1\">Sai s\u00f3t th\u1ee9 hai l\u00e0 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n kh\u00f4ng h\u1ee3p ph\u00e1p ho\u1eb7c kh\u00f4ng ki\u1ec3m tra tr\u1ea1ng th\u00e1i h\u00f3a \u0111\u01a1n. H\u00f3a \u0111\u01a1n c\u1ee7a doanh nghi\u1ec7p \u0111\u00e3 ng\u1eebng ho\u1ea1t \u0111\u1ed9ng, b\u1ecf \u0111\u1ecba ch\u1ec9 kinh doanh ho\u1eb7c h\u00f3a \u0111\u01a1n c\u00f3 d\u1ea5u hi\u1ec7u b\u1ea5t th\u01b0\u1eddng c\u00f3 th\u1ec3 b\u1ecb lo\u1ea1i khi ki\u1ec3m tra. K\u1ebf to\u00e1n n\u00ean tra c\u1ee9u th\u00f4ng tin ng\u01b0\u1eddi b\u00e1n v\u00e0 tr\u1ea1ng th\u00e1i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed tr\u01b0\u1edbc khi thanh to\u00e1n.<\/li>\n<li aria-level=\"1\">Sai s\u00f3t th\u1ee9 ba l\u00e0 qu\u00ean ph\u00e2n b\u1ed5 thu\u1ebf \u0111\u1ea7u v\u00e0o d\u00f9ng chung. Doanh nghi\u1ec7p v\u1eeba c\u00f3 ho\u1ea1t \u0111\u1ed9ng ch\u1ecbu thu\u1ebf v\u1eeba c\u00f3 ho\u1ea1t \u0111\u1ed9ng kh\u00f4ng ch\u1ecbu thu\u1ebf nh\u01b0ng kh\u1ea5u tr\u1eeb to\u00e0n b\u1ed9 thu\u1ebf \u0111\u1ea7u v\u00e0o d\u00f9ng chung, kh\u00f4ng ph\u00e2n b\u1ed5 theo t\u1ef7 l\u1ec7 doanh thu. T\u1eeb 20\/06\/2026, c\u00e1ch x\u00e1c \u0111\u1ecbnh t\u1ed5ng doanh thu \u0111\u1ec3 ph\u00e2n b\u1ed5 \u0111\u00e3 \u0111\u01b0\u1ee3c Ngh\u1ecb \u0111\u1ecbnh 144\/2026\/N\u0110-CP l\u00e0m r\u00f5, k\u1ebf to\u00e1n c\u1ea7n \u00e1p d\u1ee5ng \u0111\u00fang.<\/li>\n<li aria-level=\"1\">Sai s\u00f3t th\u1ee9 t\u01b0 l\u00e0 ghi sai thu\u1ebf su\u1ea5t, \u0111\u1eb7c bi\u1ec7t trong giai \u0111o\u1ea1n gi\u1ea3m thu\u1ebf 8%: \u00e1p d\u1ee5ng gi\u1ea3m thu\u1ebf cho m\u1eb7t h\u00e0ng thu\u1ed9c nh\u00f3m kh\u00f4ng \u0111\u01b0\u1ee3c gi\u1ea3m, ho\u1eb7c ng\u01b0\u1ee3c l\u1ea1i. Sai s\u00f3t th\u1ee9 n\u0103m l\u00e0 kh\u00f4ng theo d\u00f5i c\u00e1c kho\u1ea3n mua tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p, \u0111\u1ebfn h\u1ea1n thanh to\u00e1n v\u1eabn ch\u01b0a c\u00f3 ch\u1ee9ng t\u1eeb chuy\u1ec3n kho\u1ea3n nh\u01b0ng kh\u00f4ng \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m thu\u1ebf \u0111\u00e3 kh\u1ea5u tr\u1eeb.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">M\u1ed7i sai s\u00f3t tr\u00ean c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn truy thu thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p v\u00e0 x\u1eed ph\u1ea1t. V\u00ec v\u1eady, ki\u1ec3m so\u00e1t ch\u1eb7t t\u1eeb kh\u00e2u nh\u1eadn h\u00f3a \u0111\u01a1n l\u00e0 c\u00e1ch ti\u1ebft ki\u1ec7m nh\u1ea5t. Doanh nghi\u1ec7p c\u0169ng n\u00ean \u0111\u1ecbnh k\u1ef3 t\u1ef1 r\u00e0 so\u00e1t h\u1ed3 s\u01a1 kh\u1ea5u tr\u1eeb theo qu\u00fd, ch\u1ee7 \u0111\u1ed9ng k\u00ea khai b\u1ed5 sung n\u1ebfu ph\u00e1t hi\u1ec7n sai s\u00f3t tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf ki\u1ec3m tra.<\/p>\n<h2 style=\"text-align: justify;\">7. T\u00ednh thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb ch\u00ednh x\u00e1c v\u1edbi ph\u1ea7n m\u1ec1m AccNet ERP<\/h2>\n<p style=\"text-align: justify;\">V\u1edbi doanh nghi\u1ec7p c\u00f3 h\u00e0ng tr\u0103m, h\u00e0ng ngh\u00ecn h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o m\u1ed7i th\u00e1ng, vi\u1ec7c ki\u1ec3m tra th\u1ee7 c\u00f4ng t\u1eebng h\u00f3a \u0111\u01a1n v\u1ec1 t\u00ednh h\u1ee3p ph\u00e1p, thu\u1ebf su\u1ea5t, ph\u01b0\u01a1ng th\u1ee9c thanh to\u00e1n v\u00e0 m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng l\u00e0 kh\u1ed1i l\u01b0\u1ee3ng c\u00f4ng vi\u1ec7c r\u1ea5t l\u1edbn. Ch\u1ec9 c\u1ea7n b\u1ecf s\u00f3t m\u1ed9t v\u00e0i h\u00f3a \u0111\u01a1n kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n, doanh nghi\u1ec7p \u0111\u00e3 c\u00f3 th\u1ec3 b\u1ecb lo\u1ea1i thu\u1ebf \u0111\u1ea7u v\u00e0o khi ki\u1ec3m tra.<\/p>\n<p style=\"text-align: justify;\">Kh\u00f3 kh\u0103n ph\u1ed5 bi\u1ebfn khi l\u00e0m th\u1ee7 c\u00f4ng g\u1ed3m: nh\u1eadp li\u1ec7u h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o m\u1ea5t nhi\u1ec1u th\u1eddi gian v\u00e0 d\u1ec5 sai; kh\u00f4ng li\u00ean k\u1ebft \u0111\u01b0\u1ee3c th\u00f4ng tin thanh to\u00e1n v\u1edbi t\u1eebng h\u00f3a \u0111\u01a1n \u0111\u1ec3 ki\u1ec3m tra ng\u01b0\u1ee1ng 5 tri\u1ec7u \u0111\u1ed3ng; ph\u00e2n b\u1ed5 thu\u1ebf \u0111\u1ea7u v\u00e0o d\u00f9ng chung ph\u1ea3i t\u00ednh tay theo t\u1ef7 l\u1ec7 doanh thu; s\u1ed1 li\u1ec7u s\u1ed5 s\u00e1ch, t\u1edd khai l\u1ec7ch nhau nh\u01b0ng kh\u00f3 ph\u00e1t hi\u1ec7n.<\/p>\n<p style=\"text-align: justify;\">Ph\u1ea7n m\u1ec1m <a href=\"https:\/\/lacviet.vn\/gioi-thieu-phan-mem-ke-toan-accnet-erp\/\">AccNet ERP<\/a> c\u1ee7a L\u1ea1c Vi\u1ec7t h\u1ed7 tr\u1ee3 t\u1ef1 \u0111\u1ed9ng h\u00f3a c\u00e1c nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n th\u01b0\u1eddng xuy\u00ean, qu\u1ea3n l\u00fd c\u00f4ng n\u1ee3 ph\u1ea3i thu, ph\u1ea3i tr\u1ea3, t\u00edch h\u1ee3p v\u1edbi c\u00e1c nghi\u1ec7p v\u1ee5 mua h\u00e0ng, b\u00e1n h\u00e0ng, kho. T\u00ednh n\u0103ng AI x\u1eed l\u00fd ch\u1ee9ng t\u1eeb b\u1eb1ng OCR gi\u00fap \u0111\u1ecdc h\u00f3a \u0111\u01a1n t\u1ef1 \u0111\u1ed9ng, gi\u1ea3m nh\u1eadp li\u1ec7u th\u1ee7 c\u00f4ng v\u00e0 sai s\u00f3t do g\u00f5 nh\u1ea7m. Khi d\u1eef li\u1ec7u mua h\u00e0ng, thanh to\u00e1n,\u00a0 h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c qu\u1ea3n l\u00fd tr\u00ean c\u00f9ng m\u1ed9t h\u1ec7 th\u1ed1ng, k\u1ebf to\u00e1n d\u1ec5 d\u00e0ng \u0111\u1ed1i chi\u1ebfu t\u1eebng h\u00f3a \u0111\u01a1n v\u1edbi ch\u1ee9ng t\u1eeb thanh to\u00e1n t\u01b0\u01a1ng \u1ee9ng.<\/p>\n<p style=\"text-align: justify;\">B\u00ean c\u1ea1nh \u0111\u00f3, dashboard th\u1eddi gian th\u1ef1c v\u00e0 t\u00ednh n\u0103ng truy v\u1ea5n d\u1eef li\u1ec7u b\u1eb1ng ng\u00f4n ng\u1eef t\u1ef1 nhi\u00ean gi\u00fap k\u1ebf to\u00e1n tr\u01b0\u1edfng nhanh ch\u00f3ng n\u1eafm s\u1ed1 thu\u1ebf \u0111\u1ea7u v\u00e0o, \u0111\u1ea7u ra, s\u1ed1 thu\u1ebf d\u1ef1 ki\u1ebfn ph\u1ea3i n\u1ed9p trong k\u1ef3, t\u1eeb \u0111\u00f3 ch\u1ee7 \u0111\u1ed9ng k\u1ebf ho\u1ea1ch d\u00f2ng ti\u1ec1n n\u1ed9p thu\u1ebf thay v\u00ec b\u1ecb \u0111\u1ed9ng v\u00e0o cu\u1ed1i th\u00e1ng.<\/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>\n<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>\n<\/div>\n<ul>\n<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>\n<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>\n<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>\n<\/ul>\n<p style=\"text-align: center;\"><span style=\"font-size: 120%; color: #cf2e2e;\"><strong><br><\/strong><\/span><\/p><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>\n<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>\n<ul>\n<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>\n<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>\n<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>\n<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>\n<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>\n<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>\n<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>\n<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>\n<\/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=\"ce9f3ef68fe7c3b00ca8ff9c866e4ad3\">\n<form enctype=\"multipart\/form-data\" method=\"post\" class=\"frm-show-form \" id=\"form_pm-ke-toan\" data-token=\"ce9f3ef68fe7c3b00ca8ff9c866e4ad3\">\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=\"5fa1dbbb8a\" \/><input type=\"hidden\" name=\"_wp_http_referer\" value=\"\/en\/wp-json\/wp\/v2\/posts\/54677\" \/><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_355_container\" class=\"frm_form_field form-field  frm_none_container\"><div  id=\"field_lkzwk\" class=\"frm-g-recaptcha\" data-sitekey=\"6LexPF8bAAAAABVTCNDuOGGhiBWMaQijt5r_RX_G\" data-size=\"normal\" data-theme=\"light\"><\/div>\n\t\n\t\n<\/div>\n<div id=\"frm_field_285_container\" class=\"frm_form_field  frm_html_container form-field\">\n<div style=\"margin: 15px 0;\"><label style=\"display: flex; align-items: flex-start; gap: 8px; cursor: pointer; font-size: 14px; line-height: 1.5;\"><br \/>\n<input style=\"width: 14px; height: 14px; margin: 3px 0 0 0; flex-shrink: 0;\" name=\"privacy_policy\" required=\"\" type=\"checkbox\" value=\"1\" \/><br \/>\n<span style=\"font-size: 13px;\"><em>T\u00f4i \u0111\u1ed3ng \u00fd cho L\u1ea1c Vi\u1ec7t thu th\u1eadp v\u00e0 x\u1eed l\u00fd th\u00f4ng tin c\u00e1 nh\u00e2n \u0111\u1ec3 li\u00ean h\u1ec7, t\u01b0 v\u1ea5n theo y\u00eau c\u1ea7u v\u00e0 theo <a href=\"https:\/\/lacviet.vn\/chinh-sach-bao-ve-du-lieu-ca-nhan\/\" target=\"_blank\" rel=\"noopener noreferrer\"> Ch\u00ednh s\u00e1ch b\u1ea3o v\u1ec7 d\u1eef li\u1ec7u c\u00e1 nh\u00e2n<\/a> c\u1ee7a L\u1ea1c Vi\u1ec7t.<\/em><\/span><br \/>\n<\/label><\/div>\n<\/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;\">V\u1edbi doanh nghi\u1ec7p nhi\u1ec1u chi nh\u00e1nh, vi\u1ec7c t\u1eadp trung d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o tr\u00ean m\u1ed9t h\u1ec7 th\u1ed1ng c\u00f2n gi\u00fap k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p ki\u1ec3m so\u00e1t t\u00ecnh h\u00ecnh kh\u1ea5u tr\u1eeb c\u1ee7a to\u00e0n doanh nghi\u1ec7p, ph\u00e1t hi\u1ec7n s\u1edbm nh\u1eefng \u0111\u01a1n v\u1ecb c\u00f3 t\u1ef7 l\u1ec7 h\u00f3a \u0111\u01a1n kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n cao \u0111\u1ec3 h\u01b0\u1edbng d\u1eabn, ch\u1ea5n ch\u1ec9nh k\u1ecbp th\u1eddi.<\/p>\n<p style=\"text-align: justify;\">D\u00f9 s\u1eed d\u1ee5ng c\u00f4ng c\u1ee5 n\u00e0o, k\u1ebf to\u00e1n v\u1eabn c\u1ea7n n\u1eafm v\u1eefng quy \u0111\u1ecbnh \u0111\u1ec3 thi\u1ebft l\u1eadp \u0111\u00fang c\u00e1c quy t\u1eafc ki\u1ec3m so\u00e1t ban \u0111\u1ea7u v\u00e0 x\u1eed l\u00fd c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c th\u00f9 m\u00e0 ph\u1ea7n m\u1ec1m kh\u00f4ng t\u1ef1 quy\u1ebft \u0111\u1ecbnh thay \u0111\u01b0\u1ee3c, nh\u01b0 x\u00e1c \u0111\u1ecbnh m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng c\u1ee7a h\u00e0ng h\u00f3a mua v\u00e0o hay \u00e1p d\u1ee5ng ch\u00ednh s\u00e1ch gi\u1ea3m thu\u1ebf cho t\u1eebng m\u1eb7t h\u00e0ng.<\/p>\n<h2 style=\"text-align: justify;\">8. M\u1ed9t s\u1ed1 c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p<\/h2>\n<p style=\"text-align: justify;\">Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb l\u00e0 t\u00e0i kho\u1ea3n g\u00ec?<\/p>\n<p style=\"text-align: justify;\">Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n tr\u00ean t\u00e0i kho\u1ea3n 133 &#8220;Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb&#8221;. Thu\u1ebf GTGT \u0111\u1ea7u ra ph\u1ea3i n\u1ed9p \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n tr\u00ean t\u00e0i kho\u1ea3n 3331. Cu\u1ed1i k\u1ef3, k\u1ebf to\u00e1n b\u00f9 tr\u1eeb hai t\u00e0i kho\u1ea3n \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb.<\/p>\n<p style=\"text-align: justify;\">\u0110\u1ea7u ra kh\u00f4ng ch\u1ecbu thu\u1ebf, \u0111\u1ea7u v\u00e0o c\u00f3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT kh\u00f4ng?<\/p>\n<p style=\"text-align: justify;\">V\u1ec1 nguy\u00ean t\u1eafc, thu\u1ebf \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng cho ho\u1ea1t \u0111\u1ed9ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, tr\u1eeb m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p lu\u1eadt quy \u0111\u1ecbnh. V\u00ed d\u1ee5, theo MISA AMIS, Lu\u1eadt 149\/2025\/QH15 b\u1ed5 sung tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p mua s\u1ea3n ph\u1ea9m n\u00f4ng nghi\u1ec7p ch\u01b0a ch\u1ebf bi\u1ebfn \u0111\u1ec3 b\u00e1n cho doanh nghi\u1ec7p kh\u00e1c kh\u00f4ng ph\u1ea3i k\u00ea khai, t\u00ednh n\u1ed9p thu\u1ebf nh\u01b0ng v\u1eabn \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ea7u v\u00e0o.<\/p>\n<p style=\"text-align: justify;\">Thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb khi n\u00e0o?<\/p>\n<p style=\"text-align: justify;\">Thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb khi doanh nghi\u1ec7p c\u00f3 ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf GTGT kh\u00e2u nh\u1eadp kh\u1ea9u, h\u00e0ng h\u00f3a d\u00f9ng cho ho\u1ea1t \u0111\u1ed9ng ch\u1ecbu thu\u1ebf v\u00e0 \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb kh\u00e1c theo quy \u0111\u1ecbnh. S\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c k\u00ea khai v\u00e0o k\u1ef3 ph\u00e1t sinh ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf.<\/p>\n<p style=\"text-align: justify;\">Mua h\u00e0ng 5 tri\u1ec7u \u0111\u1ed3ng tr\u1ea3 ti\u1ec1n m\u1eb7t c\u00f3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb kh\u00f4ng?<\/p>\n<p style=\"text-align: justify;\">Kh\u00f4ng, n\u1ebfu t\u1ed5ng gi\u00e1 tr\u1ecb thanh to\u00e1n t\u1eeb 5 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean v\u00e0 kh\u00f4ng thu\u1ed9c c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t. Doanh nghi\u1ec7p n\u00ean thanh to\u00e1n b\u1eb1ng chuy\u1ec3n kho\u1ea3n \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o quy\u1ec1n kh\u1ea5u tr\u1eeb.<\/p>\n<p style=\"text-align: justify;\">C\u00f3 bao nhi\u00eau ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf GTGT?<\/p>\n<p style=\"text-align: justify;\">C\u00f3 hai ph\u01b0\u01a1ng ph\u00e1p: ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf v\u00e0 ph\u01b0\u01a1ng ph\u00e1p t\u00ednh tr\u1ef1c ti\u1ebfp. Doanh nghi\u1ec7p c\u00f3 doanh thu t\u1eeb 1 t\u1ef7 \u0111\u1ed3ng tr\u1edf l\u00ean v\u00e0 th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n, h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb; m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p kh\u00e1c \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p t\u00ednh tr\u1ef1c ti\u1ebfp.<\/p>\n<p style=\"text-align: justify;\">N\u1eafm v\u1eefng c\u00e1ch t\u00ednh thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb gi\u00fap doanh nghi\u1ec7p n\u1ed9p thu\u1ebf \u0111\u00fang, \u0111\u1ee7 v\u00e0 kh\u00f4ng \u0111\u00e1nh m\u1ea5t quy\u1ec1n kh\u1ea5u tr\u1eeb h\u1ee3p ph\u00e1p. V\u1edbi quy \u0111\u1ecbnh m\u1edbi t\u1eeb Lu\u1eadt Thu\u1ebf GTGT 2024, Lu\u1eadt 149\/2025 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 144\/2026, \u0111i\u1ec3m c\u1ea7n \u0111\u1eb7c bi\u1ec7t ch\u00fa \u00fd l\u00e0 ng\u01b0\u1ee1ng thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t 5 tri\u1ec7u \u0111\u1ed3ng, c\u00e1ch ph\u00e2n b\u1ed5 thu\u1ebf \u0111\u1ea7u v\u00e0o d\u00f9ng chung, x\u1eed l\u00fd c\u00e1c kho\u1ea3n tr\u1ea3 ch\u1eadm.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>C\u00e1ch t\u00ednh thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb n\u0103m 2026 d\u1ef1a tr\u00ean c\u00f4ng th\u1ee9c: Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p = Thu\u1ebf GTGT \u0111\u1ea7u ra \u2212 Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb. Thu\u1ebf \u0111\u1ea7u v\u00e0o ch\u1ec9 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb khi c\u00f3 h\u00f3a \u0111\u01a1n GTGT h\u1ee3p ph\u00e1p v\u00e0, v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua t\u1eeb 5 tri\u1ec7u \u0111\u1ed3ng [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":54691,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[152],"tags":[194],"class_list":["post-54677","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-thue-gtgt","tag-thue-gtgt"],"_links":{"self":[{"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/posts\/54677","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=54677"}],"version-history":[{"count":2,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/posts\/54677\/revisions"}],"predecessor-version":[{"id":54684,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/posts\/54677\/revisions\/54684"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/media\/54691"}],"wp:attachment":[{"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/media?parent=54677"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/categories?post=54677"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/tags?post=54677"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}