{"id":54678,"date":"2026-10-09T11:47:51","date_gmt":"2026-10-09T04:47:51","guid":{"rendered":"https:\/\/lacviet.vn\/?p=54678"},"modified":"2026-10-09T11:52:37","modified_gmt":"2026-10-09T04:52:37","slug":"doi-tuong-khong-chiu-thue-gtgt","status":"publish","type":"post","link":"https:\/\/lacviet.vn\/en\/doi-tuong-khong-chiu-thue-gtgt\/","title":{"rendered":"\u0110\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT 2026 \u0111\u1ea7y \u0111\u1ee7 theo Lu\u1eadt m\u1edbi nh\u1ea5t"},"content":{"rendered":"<p style=\"text-align: justify;\"><strong>\u0110\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT<\/strong> l\u00e0 nh\u1eefng h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c ph\u00e1p lu\u1eadt lo\u1ea1i ra kh\u1ecfi ph\u1ea1m vi t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 5 Lu\u1eadt Thu\u1ebf GTGT 48\/2024\/QH15, \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i b\u1edfi Lu\u1eadt 149\/2025\/QH15 t\u1eeb 01\/01\/2026. Danh m\u1ee5c g\u1ed3m c\u00e1c nh\u00f3m nh\u01b0 n\u00f4ng s\u1ea3n ch\u01b0a ch\u1ebf bi\u1ebfn, d\u1ecbch v\u1ee5 t\u00e0i ch\u00ednh, b\u1ea3o hi\u1ec3m, y t\u1ebf, gi\u00e1o d\u1ee5c, v\u1eadn t\u1ea3i c\u00f4ng c\u1ed9ng, chuy\u1ec3n quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t v\u00e0 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u1ee7a h\u1ed9, c\u00e1 nh\u00e2n kinh doanh c\u00f3 doanh thu t\u1eeb 500 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m tr\u1edf xu\u1ed1ng.<\/p>\n<p style=\"text-align: justify;\">X\u00e1c \u0111\u1ecbnh \u0111\u00fang m\u1ed9t m\u1eb7t h\u00e0ng c\u00f3 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT hay kh\u00f4ng \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn c\u00e1ch l\u1eadp h\u00f3a \u0111\u01a1n, k\u00ea khai thu\u1ebf, quy\u1ec1n kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ea7u v\u00e0o c\u1ee7a doanh nghi\u1ec7p. Ch\u1ec9 trong h\u01a1n m\u1ed9t n\u0103m, danh m\u1ee5c n\u00e0y \u0111\u00e3 thay \u0111\u1ed5i nhi\u1ec1u l\u1ea7n: Lu\u1eadt Thu\u1ebf GTGT 2024 c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 01\/07\/2025, Lu\u1eadt s\u1eeda \u0111\u1ed5i 149\/2025\/QH15 t\u1eeb 01\/01\/2026 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 144\/2026\/N\u0110-CP t\u1eeb 20\/06\/2026.<\/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 danh m\u1ee5c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT \u0111ang \u00e1p d\u1ee5ng n\u0103m 2026, nh\u1eefng \u0111i\u1ec3m m\u1edbi, c\u00e1ch ph\u00e2n bi\u1ec7t v\u1edbi thu\u1ebf su\u1ea5t 0% v\u00e0 c\u00e1ch k\u00ea khai, kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ea7u v\u00e0o.<\/p>\n<h2 style=\"text-align: justify;\">1. \u0110\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT l\u00e0 g\u00ec?<\/h2>\n<blockquote>\n<p style=\"text-align: justify;\"><strong>\u0110\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT<\/strong> l\u00e0 nh\u1eefng h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 m\u00e0 khi s\u1ea3n xu\u1ea5t, kinh doanh, nh\u1eadp kh\u1ea9u, c\u01a1 s\u1edf kinh doanh kh\u00f4ng ph\u1ea3i t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u ra. Danh m\u1ee5c n\u00e0y \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 trong lu\u1eadt, kh\u00f4ng ph\u1ea3i doanh nghi\u1ec7p t\u1ef1 x\u00e1c \u0111\u1ecbnh, v\u00e0 ch\u1ec9 nh\u1eefng h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u00f3 t\u00ean trong danh m\u1ee5c m\u1edbi \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng.<\/p>\n<\/blockquote>\n<p style=\"text-align: justify;\">C\u0103n c\u1ee9 ph\u00e1p l\u00fd hi\u1ec7n h\u00e0nh l\u00e0 \u0110i\u1ec1u 5 <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 (ban h\u00e0nh ng\u00e0y 11\/12\/2025, hi\u1ec7u l\u1ef1c 01\/01\/2026). Danh m\u1ee5c \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn chi ti\u1ebft 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) v\u00e0 Th\u00f4ng t\u01b0 69\/2025\/TT-BTC.<\/p>\n<p style=\"text-align: justify;\">Nh\u00e0 n\u01b0\u1edbc quy \u0111\u1ecbnh \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf v\u1edbi nhi\u1ec1u m\u1ee5c \u0111\u00edch. M\u1ed9t s\u1ed1 nh\u00f3m mang t\u00ednh an sinh x\u00e3 h\u1ed9i nh\u01b0 y t\u1ebf, gi\u00e1o d\u1ee5c, v\u1eadn t\u1ea3i h\u00e0nh kh\u00e1ch c\u00f4ng c\u1ed9ng; m\u1ed9t s\u1ed1 nh\u00f3m nh\u1eb1m h\u1ed7 tr\u1ee3 s\u1ea3n xu\u1ea5t n\u00f4ng nghi\u1ec7p nh\u01b0 s\u1ea3n ph\u1ea9m tr\u1ed3ng tr\u1ecdt, ch\u0103n nu\u00f4i ch\u01b0a ch\u1ebf bi\u1ebfn; m\u1ed9t s\u1ed1 nh\u00f3m l\u00e0 c\u00e1c d\u1ecbch v\u1ee5 kh\u00f3 x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb t\u0103ng th\u00eam nh\u01b0 d\u1ecbch v\u1ee5 t\u00e0i ch\u00ednh, b\u1ea3o hi\u1ec3m; m\u1ed9t s\u1ed1 nh\u00f3m li\u00ean quan \u0111\u1ebfn ch\u00ednh s\u00e1ch qu\u1ed1c ph\u00f2ng, vi\u1ec7n tr\u1ee3, h\u00e0ng chuy\u1ec3n kh\u1ea9u.<\/p>\n<p style=\"text-align: justify;\">H\u1ec7 qu\u1ea3 quan tr\u1ecdng nh\u1ea5t c\u1ee7a vi\u1ec7c thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf l\u00e0: doanh nghi\u1ec7p kh\u00f4ng t\u00ednh thu\u1ebf GTGT \u0111\u1ea7u ra cho h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u00f3, nh\u01b0ng \u0111\u1ed3ng th\u1eddi thu\u1ebf GTGT \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 c\u0169ng 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. Ph\u1ea7n thu\u1ebf \u0111\u1ea7u v\u00e0o kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb s\u1ebd \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed ho\u1eb7c gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n.<\/p>\n<p style=\"text-align: justify;\">V\u00ec v\u1eady, thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf kh\u00f4ng ph\u1ea3i l\u00fac n\u00e0o c\u0169ng c\u00f3 l\u1ee3i cho doanh nghi\u1ec7p. V\u1edbi doanh nghi\u1ec7p c\u00f3 chi ph\u00ed \u0111\u1ea7u v\u00e0o l\u1edbn ch\u1ecbu thu\u1ebf 10%, vi\u1ec7c kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ea7u v\u00e0o c\u00f3 th\u1ec3 l\u00e0m t\u0103ng gi\u00e1 th\u00e0nh. \u0110\u00e2y l\u00e0 l\u00fd do khi 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, doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t ph\u00e2n b\u00f3n l\u1ea1i \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ea7u v\u00e0o, nh\u01b0 nhi\u1ec1u b\u00e0i ph\u00e2n t\u00edch \u0111\u00e3 n\u00eau.<\/p>\n<p style=\"text-align: justify;\">Hi\u1ec3u \u0111\u00fang kh\u00e1i ni\u1ec7m v\u00e0 h\u1ec7 qu\u1ea3 r\u1ed3i, ph\u1ea7n ti\u1ebfp theo tr\u00ecnh b\u00e0y danh m\u1ee5c c\u1ee5 th\u1ec3 c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111ang \u00e1p d\u1ee5ng n\u0103m 2026.<\/p>\n<h2 style=\"text-align: justify;\">2. Danh m\u1ee5c c\u00e1c m\u1eb7t h\u00e0ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT n\u0103m 2026<\/h2>\n<p style=\"text-align: justify;\">Danh m\u1ee5c c\u00e1c m\u1eb7t h\u00e0ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT t\u1ea1i \u0110i\u1ec1u 5 Lu\u1eadt Thu\u1ebf GTGT 2024 th\u01b0\u1eddng \u0111\u01b0\u1ee3c nh\u1eafc \u0111\u1ebfn v\u1edbi con s\u1ed1 26 nh\u00f3m, tuy nhi\u00ean sau s\u1eeda \u0111\u1ed5i c\u1ee7a Lu\u1eadt 149\/2025\/QH15, m\u1ed9t s\u1ed1 b\u1ea3n t\u1ed5ng h\u1ee3p nh\u01b0 c\u1ee7a Th\u01b0 vi\u1ec7n Ph\u00e1p lu\u1eadt li\u1ec7t k\u00ea th\u00e0nh 27 m\u1ee5c. Doanh nghi\u1ec7p n\u00ean \u0111\u1ed1i chi\u1ebfu v\u0103n b\u1ea3n h\u1ee3p nh\u1ea5t m\u1edbi nh\u1ea5t \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c s\u1ed1 kho\u1ea3n. \u0110\u1ec3 d\u1ec5 tra c\u1ee9u, b\u00e0i vi\u1ebft chia danh m\u1ee5c th\u00e0nh n\u0103m nh\u00f3m: n\u00f4ng nghi\u1ec7p; t\u00e0i ch\u00ednh, b\u1ea3o hi\u1ec3m; y t\u1ebf, gi\u00e1o d\u1ee5c, v\u0103n h\u00f3a \u2013 x\u00e3 h\u1ed9i; h\u00e0ng nh\u1eadp kh\u1ea9u, chuy\u1ec3n kh\u1ea9u, qu\u1ed1c ph\u00f2ng, vi\u1ec7n tr\u1ee3; v\u00e0 nh\u00f3m kh\u00e1c.<\/p>\n<h3 style=\"text-align: justify;\">2.1. Nh\u00f3m n\u00f4ng nghi\u1ec7p, th\u1ee7y s\u1ea3n, mu\u1ed1i<\/h3>\n<p style=\"text-align: justify;\">Nh\u00f3m n\u00f4ng nghi\u1ec7p l\u00e0 nh\u00f3m c\u00f3 nhi\u1ec1u \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf nh\u1ea5t, th\u1ec3 hi\u1ec7n ch\u00ednh s\u00e1ch h\u1ed7 tr\u1ee3 s\u1ea3n xu\u1ea5t n\u00f4ng nghi\u1ec7p. Theo t\u1ed5ng h\u1ee3p c\u1ee7a Th\u01b0 vi\u1ec7n Ph\u00e1p lu\u1eadt v\u1ec1 \u0110i\u1ec1u 5 Lu\u1eadt Thu\u1ebf GTGT sau s\u1eeda \u0111\u1ed5i, nh\u00f3m n\u00e0y g\u1ed3m:<\/p>\n<table>\n<thead>\n<tr>\n<th>\u0110\u1ed1i t\u01b0\u1ee3ng<\/th>\n<th>Ghi ch\u00fa<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>S\u1ea3n ph\u1ea9m c\u00e2y tr\u1ed3ng, r\u1eebng tr\u1ed3ng, ch\u0103n nu\u00f4i, th\u1ee7y s\u1ea3n ch\u01b0a ch\u1ebf bi\u1ebfn ho\u1eb7c ch\u1ec9 s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng<\/td>\n<td>Kho\u1ea3n 1, \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i b\u1edfi Lu\u1eadt 149\/2025<\/td>\n<\/tr>\n<tr>\n<td>S\u1ea3n ph\u1ea9m gi\u1ed1ng v\u1eadt nu\u00f4i, v\u1eadt li\u1ec7u nh\u00e2n gi\u1ed1ng c\u00e2y tr\u1ed3ng<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>Th\u1ee9c \u0103n ch\u0103n nu\u00f4i, th\u1ee9c \u0103n th\u1ee7y s\u1ea3n<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>Mu\u1ed1i t\u1eeb n\u01b0\u1edbc bi\u1ec3n, mu\u1ed1i m\u1ecf, mu\u1ed1i tinh, mu\u1ed1i i-\u1ed1t c\u00f3 th\u00e0nh ph\u1ea7n ch\u00ednh l\u00e0 NaCl<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>D\u1ecbch v\u1ee5 t\u01b0\u1edbi ti\u00eau, c\u00e0y b\u1eeba, n\u1ea1o v\u00e9t k\u00eanh m\u01b0\u01a1ng, thu ho\u1ea1ch s\u1ea3n ph\u1ea9m n\u00f4ng nghi\u1ec7p<\/td>\n<td><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">\u0110i\u1ec3m c\u1ea7n ch\u00fa \u00fd nh\u1ea5t trong nh\u00f3m n\u00e0y l\u00e0 kh\u00e1i ni\u1ec7m &#8220;ch\u01b0a ch\u1ebf bi\u1ebfn ho\u1eb7c ch\u1ec9 s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng&#8221;. S\u1ea3n ph\u1ea9m n\u00f4ng nghi\u1ec7p \u0111\u00e3 qua ch\u1ebf bi\u1ebfn th\u00e0nh s\u1ea3n ph\u1ea9m kh\u00e1c, v\u00ed d\u1ee5 c\u00e0 ph\u00ea \u0111\u00e3 rang xay \u0111\u00f3ng g\u00f3i hay th\u1ecbt \u0111\u00e3 ch\u1ebf bi\u1ebfn th\u00e0nh x\u00fac x\u00edch, kh\u00f4ng c\u00f2n thu\u1ed9c di\u1ec7n kh\u00f4ng ch\u1ecbu thu\u1ebf m\u00e0 ch\u1ecbu thu\u1ebf theo thu\u1ebf su\u1ea5t t\u01b0\u01a1ng \u1ee9ng. Ranh gi\u1edbi gi\u1eefa s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng v\u00e0 ch\u1ebf bi\u1ebfn \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn t\u1ea1i ngh\u1ecb \u0111\u1ecbnh, th\u00f4ng t\u01b0, k\u1ebf to\u00e1n c\u1ea7n \u0111\u1ed1i chi\u1ebfu c\u1ee5 th\u1ec3 v\u1edbi quy tr\u00ecnh c\u1ee7a doanh nghi\u1ec7p.<\/p>\n<p style=\"text-align: justify;\">Kho\u1ea3n 1 \u0110i\u1ec1u 5 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i b\u1edfi Lu\u1eadt 149\/2025\/QH15. \u0110i\u1ec3m s\u1eeda \u0111\u1ed5i b\u1ed5 sung quy \u0111\u1ecbnh doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3 mua s\u1ea3n ph\u1ea9m tr\u1ed3ng tr\u1ecdt, ch\u0103n nu\u00f4i, th\u1ee7y s\u1ea3n ch\u01b0a ch\u1ebf bi\u1ebfn ho\u1eb7c ch\u1ec9 s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng \u0111\u1ec3 b\u00e1n cho doanh nghi\u1ec7p kh\u00e1c th\u00ec kh\u00f4ng ph\u1ea3i k\u00ea khai, t\u00ednh n\u1ed9p thu\u1ebf GTGT nh\u01b0ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o. \u0110\u00e2y l\u00e0 \u0111i\u1ec3m c\u00f3 l\u1ee3i cho doanh nghi\u1ec7p th\u01b0\u01a1ng m\u1ea1i n\u00f4ng s\u1ea3n.<\/p>\n<p style=\"text-align: justify;\">C\u0169ng c\u1ea7n l\u01b0u \u00fd m\u1ed9t s\u1ed1 m\u1eb7t h\u00e0ng ph\u1ee5c v\u1ee5 n\u00f4ng nghi\u1ec7p kh\u00f4ng n\u1eb1m trong danh m\u1ee5c n\u00e0y. Ph\u00e2n b\u00f3n, \u0111\u00e3 chuy\u1ec3n sang ch\u1ecbu thu\u1ebf su\u1ea5t 5% t\u1eeb 01\/07\/2025; m\u1ed9t s\u1ed1 m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb chuy\u00ean d\u00f9ng cho n\u00f4ng nghi\u1ec7p c\u0169ng c\u00f3 thu\u1ebf su\u1ea5t ri\u00eang (c\u1ea7n tra c\u1ee9u ngu\u1ed3n: danh m\u1ee5c thu\u1ebf su\u1ea5t 5% t\u1ea1i \u0110i\u1ec1u 9 Lu\u1eadt Thu\u1ebf GTGT 2024 v\u00e0 v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn).<\/p>\n<p style=\"text-align: justify;\">V\u1edbi doanh nghi\u1ec7p kinh doanh n\u00f4ng s\u1ea3n, vi\u1ec7c ph\u00e2n lo\u1ea1i \u0111\u00fang t\u1eebng m\u1eb7t h\u00e0ng theo m\u1ee9c \u0111\u1ed9 ch\u1ebf bi\u1ebfn l\u00e0 c\u01a1 s\u1edf \u0111\u1ec3 l\u1eadp h\u00f3a \u0111\u01a1n v\u00e0 k\u00ea khai ch\u00ednh x\u00e1c.<\/p>\n<h3 style=\"text-align: justify;\">2.2. Nh\u00f3m t\u00e0i ch\u00ednh, ng\u00e2n h\u00e0ng, ch\u1ee9ng kho\u00e1n, b\u1ea3o hi\u1ec3m<\/h3>\n<p style=\"text-align: justify;\">Nh\u00f3m th\u1ee9 hai g\u1ed3m c\u00e1c d\u1ecbch v\u1ee5 t\u00e0i ch\u00ednh, ng\u00e2n h\u00e0ng, ch\u1ee9ng kho\u00e1n v\u00e0 b\u1ea3o hi\u1ec3m. \u0110\u00e2y l\u00e0 nh\u1eefng d\u1ecbch v\u1ee5 c\u00f3 \u0111\u1eb7c th\u00f9 kh\u00f3 x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb t\u0103ng th\u00eam theo c\u00e1ch th\u00f4ng th\u01b0\u1eddng, n\u00ean \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o di\u1ec7n kh\u00f4ng ch\u1ecbu thu\u1ebf. Nh\u00f3m n\u00e0y g\u1ed3m:<\/p>\n<table>\n<thead>\n<tr>\n<th>\u0110\u1ed1i t\u01b0\u1ee3ng<\/th>\n<th>V\u00ed d\u1ee5<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>B\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd, b\u1ea3o hi\u1ec3m s\u1ee9c kh\u1ecfe, b\u1ea3o hi\u1ec3m ng\u01b0\u1eddi h\u1ecdc v\u00e0 c\u00e1c d\u1ecbch v\u1ee5 b\u1ea3o hi\u1ec3m n\u00f4ng nghi\u1ec7p<\/td>\n<td>B\u1ea3o hi\u1ec3m c\u00e2y tr\u1ed3ng, v\u1eadt nu\u00f4i<\/td>\n<\/tr>\n<tr>\n<td>D\u1ecbch v\u1ee5 t\u00e0i ch\u00ednh, ng\u00e2n h\u00e0ng, ch\u1ee9ng kho\u00e1n<\/td>\n<td>C\u1ea5p t\u00edn d\u1ee5ng, kinh doanh ch\u1ee9ng kho\u00e1n<\/td>\n<\/tr>\n<tr>\n<td>Chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n<\/td>\n<td>Chuy\u1ec3n nh\u01b0\u1ee3ng ph\u1ea7n v\u1ed1n g\u00f3p<\/td>\n<\/tr>\n<tr>\n<td>Kinh doanh ngo\u1ea1i t\u1ec7, s\u1ea3n ph\u1ea9m ph\u00e1i sinh<\/td>\n<td>Mua b\u00e1n ngo\u1ea1i t\u1ec7<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">Trong nh\u00f3m d\u1ecbch v\u1ee5 t\u00e0i ch\u00ednh, c\u00e1c ho\u1ea1t \u0111\u1ed9ng ph\u1ed5 bi\u1ebfn g\u1ed3m cho vay, b\u1ea3o l\u00e3nh, cho thu\u00ea t\u00e0i ch\u00ednh, ph\u00e1t h\u00e0nh th\u1ebb t\u00edn d\u1ee5ng, bao thanh to\u00e1n v\u00e0 c\u00e1c h\u00ecnh th\u1ee9c c\u1ea5p t\u00edn d\u1ee5ng kh\u00e1c; d\u1ecbch v\u1ee5 m\u00f4i gi\u1edbi, t\u01b0 v\u1ea5n, l\u01b0u k\u00fd ch\u1ee9ng kho\u00e1n; chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n. Kh\u00f4ng ph\u1ea3i m\u1ecdi kho\u1ea3n thu c\u1ee7a ng\u00e2n h\u00e0ng, c\u00f4ng ty ch\u1ee9ng kho\u00e1n \u0111\u1ec1u kh\u00f4ng ch\u1ecbu thu\u1ebf; m\u1ed9t s\u1ed1 d\u1ecbch v\u1ee5 \u0111i k\u00e8m c\u00f3 th\u1ec3 ch\u1ecbu thu\u1ebf, c\u1ea7n \u0111\u1ed1i chi\u1ebfu h\u01b0\u1edbng d\u1eabn chi ti\u1ebft.<\/p>\n<p style=\"text-align: justify;\">Ngh\u1ecb \u0111\u1ecbnh 144\/2026\/N\u0110-CP (hi\u1ec7u l\u1ef1c 20\/06\/2026) c\u00f3 \u0111i\u1ec1u ch\u1ec9nh li\u00ean quan \u0111\u1ebfn nh\u00f3m n\u00e0y. Ngh\u1ecb \u0111\u1ecbnh m\u1edf r\u1ed9ng di\u1ec7n d\u1ecbch v\u1ee5 b\u1ea3o hi\u1ec3m cho con ng\u01b0\u1eddi, n\u00f4ng nghi\u1ec7p, th\u1ee7y s\u1ea3n thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf v\u00e0 \u0111i\u1ec1u ch\u1ec9nh quy \u0111\u1ecbnh v\u1ec1 ho\u1ea1t \u0111\u1ed9ng b\u00e1n n\u1ee3, kh\u00f4ng c\u00f2n gi\u1edbi h\u1ea1n ch\u1ec9 v\u1edbi t\u1ed5 ch\u1ee9c kh\u00f4ng ph\u1ea3i t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng (c\u1ea7n tra c\u1ee9u ngu\u1ed3n: nguy\u00ean v\u0103n c\u00e1c kho\u1ea3n s\u1eeda \u0111\u1ed5i c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 144\/2026\/N\u0110-CP v\u1ec1 d\u1ecbch v\u1ee5 b\u1ea3o hi\u1ec3m v\u00e0 b\u00e1n n\u1ee3).<\/p>\n<p style=\"text-align: justify;\">V\u1edbi doanh nghi\u1ec7p th\u00f4ng th\u01b0\u1eddng, nh\u00f3m n\u00e0y li\u00ean quan ch\u1ee7 y\u1ebfu khi doanh nghi\u1ec7p c\u00f3 ho\u1ea1t \u0111\u1ed9ng cho vay, chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n g\u00f3p ho\u1eb7c mua b\u1ea3o hi\u1ec3m cho ng\u01b0\u1eddi lao \u0111\u1ed9ng. V\u00ed d\u1ee5, khi doanh nghi\u1ec7p chuy\u1ec3n nh\u01b0\u1ee3ng ph\u1ea7n v\u1ed1n g\u00f3p t\u1ea1i c\u00f4ng ty kh\u00e1c, giao d\u1ecbch n\u00e0y kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT, nh\u01b0ng c\u00f3 th\u1ec3 ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi ph\u1ea7n l\u00e3i chuy\u1ec3n nh\u01b0\u1ee3ng.<\/p>\n<p style=\"text-align: justify;\">Khi m\u1ed9t doanh nghi\u1ec7p v\u1eeba c\u00f3 ho\u1ea1t \u0111\u1ed9ng ch\u1ecbu thu\u1ebf v\u1eeba c\u00f3 ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh kh\u00f4ng ch\u1ecbu thu\u1ebf, c\u1ea7n ph\u00e2n b\u1ed5 thu\u1ebf \u0111\u1ea7u v\u00e0o d\u00f9ng chung theo t\u1ef7 l\u1ec7 doanh thu nh\u01b0 h\u01b0\u1edbng d\u1eabn \u1edf ph\u1ea7n 5.<\/p>\n<h3 style=\"text-align: justify;\">2.3. Nh\u00f3m y t\u1ebf, gi\u00e1o d\u1ee5c, v\u0103n h\u00f3a \u2013 x\u00e3 h\u1ed9i<\/h3>\n<p style=\"text-align: justify;\">Nh\u00f3m th\u1ee9 ba g\u1ed3m c\u00e1c d\u1ecbch v\u1ee5 g\u1eafn v\u1edbi an sinh x\u00e3 h\u1ed9i, gi\u00e1o d\u1ee5c v\u00e0 v\u0103n h\u00f3a. Vi\u1ec7c kh\u00f4ng thu thu\u1ebf GTGT v\u1edbi nh\u00f3m n\u00e0y gi\u00fap gi\u1ea3m chi ph\u00ed cho ng\u01b0\u1eddi d\u00e2n khi s\u1eed d\u1ee5ng c\u00e1c d\u1ecbch v\u1ee5 thi\u1ebft y\u1ebfu. Nh\u00f3m n\u00e0y g\u1ed3m:<\/p>\n<table>\n<thead>\n<tr>\n<th>\u0110\u1ed1i t\u01b0\u1ee3ng<\/th>\n<th>Ghi ch\u00fa<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>D\u1ecbch v\u1ee5 y t\u1ebf, d\u1ecbch v\u1ee5 th\u00fa y<\/td>\n<td>Kh\u00e1m, ch\u1eefa b\u1ec7nh, ph\u00f2ng b\u1ec7nh cho ng\u01b0\u1eddi v\u00e0 v\u1eadt nu\u00f4i<\/td>\n<\/tr>\n<tr>\n<td>D\u1ecbch v\u1ee5 tang l\u1ec5<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>Duy tu, s\u1eeda ch\u1eefa, x\u00e2y d\u1ef1ng di t\u00edch l\u1ecbch s\u1eed v\u1edbi v\u1ed1n \u0111\u00f3ng g\u00f3p c\u1ee7a nh\u00e2n d\u00e2n t\u1eeb 50%<\/td>\n<td>C\u00f4ng tr\u00ecnh v\u0103n h\u00f3a, ngh\u1ec7 thu\u1eadt, ph\u1ee5c v\u1ee5 c\u00f4ng c\u1ed9ng, h\u1ea1 t\u1ea7ng nh\u00e0 \u1edf cho \u0111\u1ed1i t\u01b0\u1ee3ng ch\u00ednh s\u00e1ch x\u00e3 h\u1ed9i.<\/td>\n<\/tr>\n<tr>\n<td>Ho\u1ea1t \u0111\u1ed9ng d\u1ea1y h\u1ecdc, d\u1ea1y ngh\u1ec1<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>Ph\u00e1t s\u00f3ng truy\u1ec1n thanh, truy\u1ec1n h\u00ecnh b\u1eb1ng ngu\u1ed3n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>Xu\u1ea5t b\u1ea3n, nh\u1eadp kh\u1ea9u, ph\u00e1t h\u00e0nh b\u00e1o, t\u1ea1p ch\u00ed, s\u00e1ch ch\u00ednh tr\u1ecb, s\u00e1ch gi\u00e1o khoa v\u00e0 m\u1ed9t s\u1ed1 lo\u1ea1i s\u00e1ch kh\u00e1c<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>V\u1eadn chuy\u1ec3n h\u00e0nh kh\u00e1ch c\u00f4ng c\u1ed9ng b\u1eb1ng xe bu\u00fdt, t\u00e0u \u0111i\u1ec7n, ph\u01b0\u01a1ng ti\u1ec7n th\u1ee7y n\u1ed9i \u0111\u1ecba<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>S\u1ea3n ph\u1ea9m nh\u00e2n t\u1ea1o thay th\u1ebf b\u1ed9 ph\u1eadn c\u01a1 th\u1ec3 ng\u01b0\u1eddi b\u1ec7nh, n\u1ea1ng, xe l\u0103n<\/td>\n<td><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">D\u1ecbch v\u1ee5 y t\u1ebf v\u00e0 gi\u00e1o d\u1ee5c l\u00e0 hai nh\u00f3m \u0111\u01b0\u1ee3c quan t\u00e2m nhi\u1ec1u nh\u1ea5t. D\u1ecbch v\u1ee5 y t\u1ebf g\u1ed3m kh\u00e1m b\u1ec7nh, ch\u1eefa b\u1ec7nh, ph\u00f2ng b\u1ec7nh, ph\u1ee5c h\u1ed3i ch\u1ee9c n\u0103ng cho ng\u01b0\u1eddi; d\u1ecbch v\u1ee5 th\u00fa y cho v\u1eadt nu\u00f4i. Ho\u1ea1t \u0111\u1ed9ng d\u1ea1y h\u1ecdc, d\u1ea1y ngh\u1ec1 g\u1ed3m d\u1ea1y v\u0103n h\u00f3a, ngo\u1ea1i ng\u1eef, tin h\u1ecdc, d\u1ea1y ngh\u1ec1 theo quy \u0111\u1ecbnh. Tuy nhi\u00ean, kh\u00f4ng ph\u1ea3i m\u1ecdi ho\u1ea1t \u0111\u1ed9ng g\u1ecdi l\u00e0 &#8220;\u0111\u00e0o t\u1ea1o&#8221; \u0111\u1ec1u thu\u1ed9c di\u1ec7n kh\u00f4ng ch\u1ecbu thu\u1ebf; c\u00e1c d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n, t\u1ed5 ch\u1ee9c s\u1ef1 ki\u1ec7n \u0111i k\u00e8m c\u00f3 th\u1ec3 ph\u1ea3i ch\u1ecbu thu\u1ebf.<\/p>\n<p style=\"text-align: justify;\">C\u00e2u h\u1ecfi &#8220;d\u1ecbch v\u1ee5 \u0111\u00e0o t\u1ea1o c\u00f3 ch\u1ecbu thu\u1ebf GTGT kh\u00f4ng&#8221; l\u00e0 ch\u1ee7 \u0111\u1ec1 \u0111\u01b0\u1ee3c nhi\u1ec1u doanh nghi\u1ec7p quan t\u00e2m. L\u1ea1c Vi\u1ec7t s\u1ebd ph\u00e2n t\u00edch ri\u00eang trong b\u00e0i vi\u1ebft v\u1ec1 d\u1ecbch v\u1ee5 \u0111\u00e0o t\u1ea1o v\u00e0 thu\u1ebf GTGT.<\/p>\n<p style=\"text-align: justify;\">V\u1edbi nh\u00f3m v\u1eadn t\u1ea3i h\u00e0nh kh\u00e1ch c\u00f4ng c\u1ed9ng, ch\u1ec9 c\u00e1c ph\u01b0\u01a1ng ti\u1ec7n \u0111\u01b0\u1ee3c n\u00eau nh\u01b0 xe bu\u00fdt, t\u00e0u \u0111i\u1ec7n, ph\u01b0\u01a1ng ti\u1ec7n th\u1ee7y n\u1ed9i \u0111\u1ecba m\u1edbi thu\u1ed9c di\u1ec7n kh\u00f4ng ch\u1ecbu thu\u1ebf; v\u1eadn t\u1ea3i h\u00e0nh kh\u00e1ch b\u1eb1ng taxi, xe h\u1ee3p \u0111\u1ed3ng th\u00f4ng th\u01b0\u1eddng v\u1eabn ch\u1ecbu thu\u1ebf. K\u1ebf to\u00e1n doanh nghi\u1ec7p v\u1eadn t\u1ea3i c\u1ea7n ph\u00e2n lo\u1ea1i doanh thu theo t\u1eebng lo\u1ea1i h\u00ecnh \u0111\u1ec3 k\u00ea khai \u0111\u00fang.<\/p>\n<p style=\"text-align: justify;\">Doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng trong c\u00e1c l\u0129nh v\u1ef1c n\u00e0y, nh\u01b0 b\u1ec7nh vi\u1ec7n t\u01b0, tr\u01b0\u1eddng h\u1ecdc, trung t\u00e2m \u0111\u00e0o t\u1ea1o, c\u1ea7n l\u01b0u \u00fd ph\u00e2n t\u00e1ch r\u00f5 doanh thu thu\u1ed9c di\u1ec7n kh\u00f4ng ch\u1ecbu thu\u1ebf v\u1edbi doanh thu t\u1eeb c\u00e1c d\u1ecbch v\u1ee5 kh\u00e1c ch\u1ecbu thu\u1ebf \u0111\u1ec3 l\u1eadp h\u00f3a \u0111\u01a1n v\u00e0 ph\u00e2n b\u1ed5 thu\u1ebf \u0111\u1ea7u v\u00e0o ch\u00ednh x\u00e1c.<\/p>\n<h3 style=\"text-align: justify;\">2.4. Nh\u00f3m h\u00e0ng nh\u1eadp kh\u1ea9u, chuy\u1ec3n kh\u1ea9u, qu\u1ed1c ph\u00f2ng, vi\u1ec7n tr\u1ee3<\/h3>\n<p style=\"text-align: justify;\">Nh\u00f3m th\u1ee9 t\u01b0 g\u1ed3m c\u00e1c tr\u01b0\u1eddng h\u1ee3p li\u00ean quan \u0111\u1ebfn h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u, qu\u00e1 c\u1ea3nh v\u00e0 c\u00e1c ch\u00ednh s\u00e1ch \u0111\u1eb7c th\u00f9 v\u1ec1 qu\u1ed1c ph\u00f2ng, an ninh, vi\u1ec7n tr\u1ee3. Theo t\u1ed5ng h\u1ee3p c\u1ee7a Th\u01b0 vi\u1ec7n Ph\u00e1p lu\u1eadt, nh\u00f3m n\u00e0y g\u1ed3m:<\/p>\n<table>\n<thead>\n<tr>\n<th>\u0110\u1ed1i t\u01b0\u1ee3ng<\/th>\n<th>Ghi ch\u00fa<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>M\u00e1y m\u00f3c, thi\u1ebft b\u1ecb nh\u1eadp kh\u1ea9u ph\u1ee5c v\u1ee5 nghi\u00ean c\u1ee9u khoa h\u1ecdc, ph\u00e1t tri\u1ec3n c\u00f4ng ngh\u1ec7<\/td>\n<td>Theo \u0111i\u1ec1u ki\u1ec7n quy \u0111\u1ecbnh<\/td>\n<\/tr>\n<tr>\n<td>S\u1ea3n ph\u1ea9m qu\u1ed1c ph\u00f2ng, an ninh theo danh m\u1ee5c \u0111\u01b0\u1ee3c ban h\u00e0nh<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>H\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u vi\u1ec7n tr\u1ee3 nh\u00e2n \u0111\u1ea1o, vi\u1ec7n tr\u1ee3 kh\u00f4ng ho\u00e0n l\u1ea1i<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>H\u00e0ng chuy\u1ec3n kh\u1ea9u, qu\u00e1 c\u1ea3nh, t\u1ea1m nh\u1eadp t\u00e1i xu\u1ea5t, t\u1ea1m xu\u1ea5t t\u00e1i nh\u1eadp<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>H\u00e0ng nh\u1eadp kh\u1ea9u l\u00e0 qu\u00e0 t\u1eb7ng cho c\u01a1 quan nh\u00e0 n\u01b0\u1edbc, h\u00e0nh l\u00fd, h\u00e0ng \u1ee7ng h\u1ed9 kh\u1eafc ph\u1ee5c thi\u00ean tai, th\u1ea3m h\u1ecda<\/td>\n<td>Theo \u0111\u1ecbnh m\u1ee9c<\/td>\n<\/tr>\n<tr>\n<td>H\u00e0ng h\u00f3a mua b\u00e1n qua bi\u00ean gi\u1edbi ph\u1ee5c v\u1ee5 c\u01b0 d\u00e2n bi\u00ean gi\u1edbi<\/td>\n<td>Theo danh m\u1ee5c, \u0111\u1ecbnh m\u1ee9c<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">V\u1edbi h\u00e0ng chuy\u1ec3n kh\u1ea9u, qu\u00e1 c\u1ea3nh, t\u1ea1m nh\u1eadp t\u00e1i xu\u1ea5t, \u0111\u1eb7c \u0111i\u1ec3m chung l\u00e0 h\u00e0ng h\u00f3a kh\u00f4ng \u0111\u01b0\u1ee3c ti\u00eau d\u00f9ng t\u1ea1i Vi\u1ec7t Nam, n\u00ean kh\u00f4ng ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf GTGT. Doanh nghi\u1ec7p l\u00e0m d\u1ecbch v\u1ee5 logistics, xu\u1ea5t nh\u1eadp kh\u1ea9u c\u1ea7n l\u01b0u \u00fd ph\u00e2n bi\u1ec7t c\u00e1c h\u00ecnh th\u1ee9c n\u00e0y v\u1edbi h\u00e0ng nh\u1eadp kh\u1ea9u th\u00f4ng th\u01b0\u1eddng, v\u1ed1n v\u1eabn ch\u1ecbu thu\u1ebf GTGT \u1edf kh\u00e2u nh\u1eadp kh\u1ea9u.<\/li>\n<li aria-level=\"1\">V\u1edbi m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb nh\u1eadp kh\u1ea9u ph\u1ee5c v\u1ee5 nghi\u00ean c\u1ee9u khoa h\u1ecdc v\u00e0 ph\u00e1t tri\u1ec3n c\u00f4ng ngh\u1ec7, vi\u1ec7c kh\u00f4ng ch\u1ecbu thu\u1ebf th\u01b0\u1eddng g\u1eafn v\u1edbi \u0111i\u1ec1u ki\u1ec7n v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng s\u1eed d\u1ee5ng, m\u1ee5c \u0111\u00edch v\u00e0 lo\u1ea1i thi\u1ebft b\u1ecb trong n\u01b0\u1edbc ch\u01b0a s\u1ea3n xu\u1ea5t \u0111\u01b0\u1ee3c. Doanh nghi\u1ec7p c\u1ea7n chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 ch\u1ee9ng minh khi l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan (c\u1ea7n tra c\u1ee9u ngu\u1ed3n: \u0111i\u1ec1u ki\u1ec7n c\u1ee5 th\u1ec3 t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP v\u00e0 Th\u00f4ng t\u01b0 69\/2025\/TT-BTC).<\/li>\n<li aria-level=\"1\">V\u1edbi h\u00e0ng vi\u1ec7n tr\u1ee3, qu\u00e0 t\u1eb7ng, h\u00e0nh l\u00fd, vi\u1ec7c kh\u00f4ng ch\u1ecbu thu\u1ebf \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng theo \u0111\u1ecbnh m\u1ee9c, th\u1ee7 t\u1ee5c do ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh. V\u01b0\u1ee3t \u0111\u1ecbnh m\u1ee9c ho\u1eb7c kh\u00f4ng \u0111\u1ee7 h\u1ed3 s\u01a1, h\u00e0ng h\u00f3a c\u00f3 th\u1ec3 ph\u1ea3i ch\u1ecbu thu\u1ebf nh\u01b0 h\u00e0ng nh\u1eadp kh\u1ea9u th\u00f4ng th\u01b0\u1eddng.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">M\u1ed9t \u0111i\u1ec3m th\u1ef1c t\u1ebf l\u00e0 tr\u1ea1ng th\u00e1i kh\u00f4ng ch\u1ecbu thu\u1ebf \u1edf kh\u00e2u nh\u1eadp kh\u1ea9u th\u01b0\u1eddng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh ngay khi l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan, n\u00ean sai s\u00f3t \u1edf kh\u00e2u n\u00e0y c\u00f3 th\u1ec3 k\u00e9o theo vi\u1ec7c ph\u1ea3i n\u1ed9p b\u1ed5 sung thu\u1ebf c\u00f9ng ti\u1ec1n ch\u1eadm n\u1ed9p. Doanh nghi\u1ec7p n\u00ean ph\u1ed1i h\u1ee3p ch\u1eb7t gi\u1eefa b\u1ed9 ph\u1eadn xu\u1ea5t nh\u1eadp kh\u1ea9u v\u00e0 k\u1ebf to\u00e1n \u0111\u1ec3 th\u1ed1ng nh\u1ea5t h\u1ed3 s\u01a1.<\/p>\n<p style=\"text-align: justify;\">Nh\u00ecn chung, nh\u00f3m n\u00e0y \u00edt li\u00ean quan \u0111\u1ebfn doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t, th\u01b0\u01a1ng m\u1ea1i n\u1ed9i \u0111\u1ecba nh\u01b0ng r\u1ea5t quan tr\u1ecdng v\u1edbi doanh nghi\u1ec7p xu\u1ea5t nh\u1eadp kh\u1ea9u v\u00e0 logistics. Chi ti\u1ebft v\u1ec1 thu\u1ebf GTGT v\u1edbi h\u00e0ng xu\u1ea5t kh\u1ea9u s\u1ebd \u0111\u01b0\u1ee3c L\u1ea1c Vi\u1ec7t ph\u00e2n t\u00edch trong b\u00e0i vi\u1ebft ri\u00eang.<\/p>\n<h3 style=\"text-align: justify;\">2.5. Nh\u00f3m kh\u00e1c: \u0111\u1ea5t \u0111ai, c\u00f4ng ngh\u1ec7, v\u00e0ng, kho\u00e1ng s\u1ea3n, h\u1ed9 kinh doanh<\/h3>\n<p style=\"text-align: justify;\">Nh\u00f3m cu\u1ed1i c\u00f9ng g\u1ed3m c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111a d\u1ea1ng, kh\u00f4ng thu\u1ed9c b\u1ed1n nh\u00f3m tr\u00ean. Theo t\u1ed5ng h\u1ee3p c\u1ee7a Th\u01b0 vi\u1ec7n Ph\u00e1p lu\u1eadt, nh\u00f3m n\u00e0y g\u1ed3m:<\/p>\n<table>\n<thead>\n<tr>\n<th>\u0110\u1ed1i t\u01b0\u1ee3ng<\/th>\n<th>Ghi ch\u00fa<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Nh\u00e0 \u1edf thu\u1ed9c t\u00e0i s\u1ea3n c\u00f4ng do Nh\u00e0 n\u01b0\u1edbc b\u00e1n cho ng\u01b0\u1eddi \u0111ang thu\u00ea<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>Chuy\u1ec3n quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>Chuy\u1ec3n giao c\u00f4ng ngh\u1ec7, chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n s\u1edf h\u1eefu tr\u00ed tu\u1ec7<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>V\u00e0ng nh\u1eadp kh\u1ea9u d\u1ea1ng th\u1ecfi, mi\u1ebfng ch\u01b0a ch\u1ebf t\u00e1c<\/td>\n<td>\u1ede kh\u00e2u nh\u1eadp kh\u1ea9u<\/td>\n<\/tr>\n<tr>\n<td>T\u00e0i nguy\u00ean, kho\u00e1ng s\u1ea3n khai th\u00e1c xu\u1ea5t kh\u1ea9u theo danh m\u1ee5c Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>H\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u1ee7a h\u1ed9, c\u00e1 nh\u00e2n kinh doanh c\u00f3 doanh thu n\u0103m t\u1eeb 500 tri\u1ec7u \u0111\u1ed3ng tr\u1edf xu\u1ed1ng<\/td>\n<td>Kho\u1ea3n 25, s\u1eeda \u0111\u1ed5i b\u1edfi Lu\u1eadt 149\/2025<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">Chuy\u1ec3n quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf, nh\u01b0ng trong giao d\u1ecbch b\u1ea5t \u0111\u1ed9ng s\u1ea3n, gi\u00e1 tr\u1ecb c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng tr\u00ean \u0111\u1ea5t v\u1eabn ch\u1ecbu thu\u1ebf GTGT. Doanh nghi\u1ec7p kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n c\u1ea7n t\u00e1ch ri\u00eang gi\u00e1 tr\u1ecb quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t v\u00e0 gi\u00e1 tr\u1ecb c\u00f4ng tr\u00ecnh khi x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf theo h\u01b0\u1edbng d\u1eabn x\u00e1c \u0111\u1ecbnh gi\u00e1 \u0111\u1ea5t \u0111\u01b0\u1ee3c tr\u1eeb trong kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n theo Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP.<\/p>\n<p style=\"text-align: justify;\">Chuy\u1ec3n giao c\u00f4ng ngh\u1ec7 v\u00e0 chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n s\u1edf h\u1eefu tr\u00ed tu\u1ec7 l\u00e0 nh\u00f3m li\u00ean quan nhi\u1ec1u \u0111\u1ebfn doanh nghi\u1ec7p c\u00f4ng ngh\u1ec7. L\u01b0u \u00fd, theo Lu\u1eadt Thu\u1ebf GTGT 2024, ch\u1ec9 nh\u1eefng ho\u1ea1t \u0111\u1ed9ng thu\u1ed9c \u0111\u00fang kh\u00e1i ni\u1ec7m chuy\u1ec3n giao c\u00f4ng ngh\u1ec7, chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n s\u1edf h\u1eefu tr\u00ed tu\u1ec7 theo lu\u1eadt chuy\u00ean ng\u00e0nh m\u1edbi \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng; c\u00e1c d\u1ecbch v\u1ee5 tri\u1ec3n khai, b\u1ea3o tr\u00ec, t\u01b0 v\u1ea5n k\u00e8m theo c\u00f3 th\u1ec3 ph\u1ea3i ch\u1ecbu thu\u1ebf.<\/p>\n<p style=\"text-align: justify;\">\u0110i\u1ec3m thay \u0111\u1ed5i \u0111\u00e1ng ch\u00fa \u00fd nh\u1ea5t l\u00e0 kho\u1ea3n 25. Lu\u1eadt 149\/2025\/QH15 n\u00e2ng ng\u01b0\u1ee1ng doanh thu c\u1ee7a h\u1ed9, c\u00e1 nh\u00e2n kinh doanh thu\u1ed9c di\u1ec7n kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT t\u1eeb 200 tri\u1ec7u \u0111\u1ed3ng l\u00ean 500 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m, \u00e1p d\u1ee5ng t\u1eeb 01\/01\/2026. \u0110\u00e2y l\u00e0 thay \u0111\u1ed5i c\u00f3 t\u00e1c \u0111\u1ed9ng r\u1ed9ng t\u1edbi h\u00e0ng tri\u1ec7u h\u1ed9 kinh doanh.<\/p>\n<p style=\"text-align: justify;\">V\u1edbi t\u00e0i nguy\u00ean, kho\u00e1ng s\u1ea3n xu\u1ea5t kh\u1ea9u, Ngh\u1ecb \u0111\u1ecbnh 144\/2026\/N\u0110-CP c\u00f3 \u0111i\u1ec1u ch\u1ec9nh li\u00ean quan \u0111\u1ebfn kho\u00e1ng s\u1ea3n ch\u01b0a ch\u1ebf bi\u1ebfn xu\u1ea5t kh\u1ea9u, h\u00e0ng h\u00f3a h\u1ea1n ch\u1ebf xu\u1ea5t kh\u1ea9u. Doanh nghi\u1ec7p khai kho\u00e1ng, xu\u1ea5t kh\u1ea9u c\u1ea7n \u0111\u1ed1i chi\u1ebfu danh m\u1ee5c c\u1ee5 th\u1ec3 tr\u01b0\u1edbc khi \u00e1p d\u1ee5ng, v\u00ec vi\u1ec7c x\u00e1c \u0111\u1ecbnh sai c\u00f3 th\u1ec3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn c\u1ea3 quy\u1ec1n kh\u1ea5u tr\u1eeb v\u00e0 ho\u00e0n thu\u1ebf \u0111\u1ea7u v\u00e0o.<\/p>\n<h2 style=\"text-align: justify;\">3. \u0110i\u1ec3m m\u1edbi v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT t\u1eeb n\u0103m 2026<\/h2>\n<p style=\"text-align: justify;\">&#8220;\u0110\u1ed1i t\u01b0\u1ee3ng n\u00e0o kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT t\u1eeb 2026?&#8221; l\u00e0 c\u00e2u h\u1ecfi \u0111\u01b0\u1ee3c nhi\u1ec1u ng\u01b0\u1eddi t\u00ecm ki\u1ebfm tr\u00ean Google, ph\u1ea3n \u00e1nh m\u1ed1i quan t\u00e2m l\u1edbn c\u1ee7a doanh nghi\u1ec7p v\u1edbi c\u00e1c thay \u0111\u1ed5i g\u1ea7n \u0111\u00e2y. N\u0103m 2026 c\u00f3 hai v\u0103n b\u1ea3n t\u00e1c \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn danh m\u1ee5c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf: Lu\u1eadt 149\/2025\/QH15 c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 01\/01\/2026 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 144\/2026\/N\u0110-CP c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 20\/06\/2026.<\/p>\n<p style=\"text-align: justify;\">V\u1edbi Lu\u1eadt 149\/2025\/QH15, c\u00f3 hai \u0111i\u1ec3m s\u1eeda \u0111\u1ed5i li\u00ean quan \u0111\u1ebfn \u0110i\u1ec1u 5. Th\u1ee9 nh\u1ea5t, s\u1eeda kho\u1ea3n 1: doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3 mua s\u1ea3n ph\u1ea9m n\u00f4ng nghi\u1ec7p ch\u01b0a ch\u1ebf bi\u1ebfn ho\u1eb7c ch\u1ec9 s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng \u0111\u1ec3 b\u00e1n cho doanh nghi\u1ec7p kh\u00e1c kh\u00f4ng ph\u1ea3i k\u00ea khai, t\u00ednh n\u1ed9p thu\u1ebf GTGT nh\u01b0ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ea7u v\u00e0o. Th\u1ee9 hai, s\u1eeda kho\u1ea3n 25: n\u00e2ng ng\u01b0\u1ee1ng doanh thu n\u0103m c\u1ee7a h\u1ed9, c\u00e1 nh\u00e2n kinh doanh thu\u1ed9c di\u1ec7n kh\u00f4ng ch\u1ecbu thu\u1ebf l\u00ean 500 tri\u1ec7u \u0111\u1ed3ng.<\/p>\n<p style=\"text-align: justify;\">Ngo\u00e0i ra, Lu\u1eadt 149\/2025\/QH15 c\u00f2n c\u00f3 c\u00e1c \u0111i\u1ec3m m\u1edbi kh\u00e1c li\u00ean quan \u0111\u1ebfn thu\u1ebf GTGT nh\u01b0 \u0111i\u1ec1u ch\u1ec9nh thu\u1ebf su\u1ea5t ph\u1ebf ph\u1ea9m, ph\u1ee5 ph\u1ea9m thu h\u1ed3i trong qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t theo thu\u1ebf su\u1ea5t c\u1ee7a m\u1eb7t h\u00e0ng \u0111\u00f3, 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, b\u00e3i b\u1ecf quy \u0111\u1ecbnh v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p kho\u00e1n thu\u1ebf. Nh\u1eefng \u0111i\u1ec3m n\u00e0y kh\u00f4ng tr\u1ef1c ti\u1ebfp thay \u0111\u1ed5i danh m\u1ee5c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf nh\u01b0ng \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn c\u00e1ch doanh nghi\u1ec7p x\u1eed l\u00fd thu\u1ebf \u0111\u1ea7u v\u00e0o, \u0111\u1ea7u ra.<\/p>\n<p style=\"text-align: justify;\">V\u1edbi Ngh\u1ecb \u0111\u1ecbnh 144\/2026\/N\u0110-CP, c\u00e1c n\u1ed9i dung li\u00ean quan \u0111\u1ebfn \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf g\u1ed3m: m\u1edf r\u1ed9ng di\u1ec7n d\u1ecbch v\u1ee5 b\u1ea3o hi\u1ec3m cho con ng\u01b0\u1eddi, n\u00f4ng nghi\u1ec7p, th\u1ee7y s\u1ea3n; \u0111i\u1ec1u ch\u1ec9nh quy \u0111\u1ecbnh v\u1ec1 ho\u1ea1t \u0111\u1ed9ng b\u00e1n n\u1ee3 trong nh\u00f3m d\u1ecbch v\u1ee5 t\u00e0i ch\u00ednh; \u0111i\u1ec1u ch\u1ec9nh li\u00ean quan \u0111\u1ebfn kho\u00e1ng s\u1ea3n ch\u01b0a ch\u1ebf bi\u1ebfn xu\u1ea5t kh\u1ea9u v\u00e0 h\u00e0ng h\u00f3a h\u1ea1n ch\u1ebf xu\u1ea5t kh\u1ea9u. Doanh nghi\u1ec7p thu\u1ed9c c\u00e1c l\u0129nh v\u1ef1c n\u00e0y c\u1ea7n \u0111\u1ecdc nguy\u00ean v\u0103n ngh\u1ecb \u0111\u1ecbnh \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh \u1ea3nh h\u01b0\u1edfng (c\u1ea7n tra c\u1ee9u ngu\u1ed3n: nguy\u00ean v\u0103n c\u00e1c kho\u1ea3n s\u1eeda \u0111\u1ed5i t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 144\/2026\/N\u0110-CP).<\/p>\n<p style=\"text-align: justify;\">M\u1ed9t l\u01b0u \u00fd khi tra c\u1ee9u: nhi\u1ec1u b\u00e0i vi\u1ebft tr\u00ean m\u1ea1ng v\u1eabn d\u1eabn chi\u1ebfu Th\u00f4ng t\u01b0 219\/2013\/TT-BTC v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf. Th\u00f4ng t\u01b0 n\u00e0y \u0111\u00e3 \u0111\u01b0\u1ee3c thay th\u1ebf b\u1edfi Th\u00f4ng t\u01b0 69\/2025\/TT-BTC t\u1eeb 01\/07\/2025, n\u00ean doanh nghi\u1ec7p kh\u00f4ng n\u00ean d\u00f9ng l\u00e0m c\u0103n c\u1ee9 cho c\u00e1c giao d\u1ecbch t\u1eeb th\u1eddi \u0111i\u1ec3m n\u00e0y.<\/p>\n<h2 style=\"text-align: justify;\">4. Ph\u00e2n bi\u1ec7t \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT, thu\u1ebf su\u1ea5t 0% v\u00e0 kh\u00f4ng ph\u1ea3i k\u00ea khai t\u00ednh n\u1ed9p thu\u1ebf<\/h2>\n<p style=\"text-align: justify;\">Ba kh\u00e1i ni\u1ec7m &#8220;kh\u00f4ng ch\u1ecbu thu\u1ebf&#8221;, &#8220;thu\u1ebf su\u1ea5t 0%&#8221; v\u00e0 &#8220;kh\u00f4ng ph\u1ea3i k\u00ea khai, t\u00ednh n\u1ed9p thu\u1ebf&#8221; \u0111\u1ec1u d\u1eabn \u0111\u1ebfn k\u1ebft qu\u1ea3 l\u00e0 kh\u00f4ng ph\u00e1t sinh s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u ra ph\u1ea3i n\u1ed9p, n\u00ean r\u1ea5t d\u1ec5 b\u1ecb nh\u1ea7m l\u1eabn. Tuy nhi\u00ean, h\u1ec7 qu\u1ea3 v\u1ec1 kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ea7u v\u00e0o, ho\u00e0n thu\u1ebf v\u00e0 c\u00e1ch l\u1eadp h\u00f3a \u0111\u01a1n c\u1ee7a ba tr\u01b0\u1eddng h\u1ee3p n\u00e0y kh\u00e1c nhau \u0111\u00e1ng k\u1ec3, v\u00ec v\u1eady c\u1ea7n ph\u00e2n bi\u1ec7t r\u00f5.<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">\u0110\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT l\u00e0 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 n\u1eb1m ngo\u00e0i ph\u1ea1m vi t\u00ednh thu\u1ebf, \u0111\u01b0\u1ee3c li\u1ec7t k\u00ea t\u1ea1i \u0110i\u1ec1u 5 Lu\u1eadt Thu\u1ebf GTGT. Doanh nghi\u1ec7p kh\u00f4ng t\u00ednh thu\u1ebf \u0111\u1ea7u ra v\u00e0, v\u1ec1 nguy\u00ean t\u1eafc, kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng cho ho\u1ea1t \u0111\u1ed9ng n\u00e0y, tr\u1eeb m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t nh\u01b0 \u0111\u00e3 n\u00eau \u1edf kho\u1ea3n 1 sau s\u1eeda \u0111\u1ed5i.<\/li>\n<li aria-level=\"1\">Thu\u1ebf su\u1ea5t 0% \u00e1p d\u1ee5ng 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 nh\u01b0 v\u1eadn t\u1ea3i qu\u1ed1c t\u1ebf. H\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf su\u1ea5t 0% v\u1eabn l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf, ch\u1ec9 l\u00e0 m\u1ee9c thu\u1ebf b\u1eb1ng 0. V\u00ec v\u1eady, doanh nghi\u1ec7p v\u1eabn \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb to\u00e0n b\u1ed9 thu\u1ebf \u0111\u1ea7u v\u00e0o v\u00e0 c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n. \u0110\u00e2y l\u00e0 \u0111i\u1ec3m kh\u00e1c bi\u1ec7t l\u1edbn nh\u1ea5t so v\u1edbi \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf.<\/li>\n<li aria-level=\"1\">Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i k\u00ea khai, t\u00ednh n\u1ed9p thu\u1ebf GTGT l\u00e0 nh\u1eefng kho\u1ea3n thu \u0111\u01b0\u1ee3c lu\u1eadt quy \u0111\u1ecbnh ri\u00eang, v\u00ed d\u1ee5 kho\u1ea3n b\u1ed3i th\u01b0\u1eddng, ti\u1ec1n th\u01b0\u1edfng, ti\u1ec1n h\u1ed7 tr\u1ee3 nh\u1eadn \u0111\u01b0\u1ee3c hay tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p b\u00e1n s\u1ea3n ph\u1ea9m n\u00f4ng nghi\u1ec7p ch\u01b0a ch\u1ebf bi\u1ebfn cho doanh nghi\u1ec7p kh\u00e1c theo kho\u1ea3n 1 \u0110i\u1ec1u 5 sau s\u1eeda \u0111\u1ed5i. Doanh nghi\u1ec7p kh\u00f4ng t\u00ednh thu\u1ebf \u0111\u1ea7u ra cho c\u00e1c kho\u1ea3n n\u00e0y nh\u01b0ng v\u1eabn c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ea7u v\u00e0o t\u00f9y tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3.<\/li>\n<\/ul>\n<table>\n<thead>\n<tr>\n<th>Ti\u00eau ch\u00ed<\/th>\n<th>Kh\u00f4ng ch\u1ecbu thu\u1ebf<\/th>\n<th>Thu\u1ebf su\u1ea5t 0%<\/th>\n<th>Kh\u00f4ng ph\u1ea3i k\u00ea khai, t\u00ednh n\u1ed9p<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>C\u00f3 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf?<\/td>\n<td>Kh\u00f4ng<\/td>\n<td>C\u00f3<\/td>\n<td>T\u00f9y tr\u01b0\u1eddng h\u1ee3p<\/td>\n<\/tr>\n<tr>\n<td>Thu\u1ebf \u0111\u1ea7u ra<\/td>\n<td>Kh\u00f4ng t\u00ednh<\/td>\n<td>T\u00ednh v\u1edbi m\u1ee9c 0%<\/td>\n<td>Kh\u00f4ng t\u00ednh<\/td>\n<\/tr>\n<tr>\n<td>Kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ea7u v\u00e0o<\/td>\n<td>Kh\u00f4ng (tr\u1eeb ngo\u1ea1i l\u1ec7)<\/td>\n<td>\u0110\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/td>\n<td>T\u00f9y tr\u01b0\u1eddng h\u1ee3p<\/td>\n<\/tr>\n<tr>\n<td>Ho\u00e0n thu\u1ebf<\/td>\n<td>Kh\u00f4ng<\/td>\n<td>C\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c ho\u00e0n n\u1ebfu \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n<\/td>\n<td>T\u00f9y tr\u01b0\u1eddng h\u1ee3p<\/td>\n<\/tr>\n<tr>\n<td>V\u00ed d\u1ee5<\/td>\n<td>D\u1ecbch v\u1ee5 y t\u1ebf, d\u1ea1y h\u1ecdc<\/td>\n<td>H\u00e0ng xu\u1ea5t kh\u1ea9u<\/td>\n<td>Ti\u1ec1n b\u1ed3i th\u01b0\u1eddng, ti\u1ec1n th\u01b0\u1edfng nh\u1eadn \u0111\u01b0\u1ee3c<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">M\u1ed9t t\u00ecnh hu\u1ed1ng th\u01b0\u1eddng g\u1eb7p minh h\u1ecda r\u00f5 s\u1ef1 kh\u00e1c bi\u1ec7t: doanh nghi\u1ec7p v\u1eeba b\u00e1n h\u00e0ng trong n\u01b0\u1edbc v\u1eeba xu\u1ea5t kh\u1ea9u. Ph\u1ea7n xu\u1ea5t kh\u1ea9u ch\u1ecbu thu\u1ebf su\u1ea5t 0% n\u00ean thu\u1ebf \u0111\u1ea7u v\u00e0o ph\u1ee5c v\u1ee5 xu\u1ea5t kh\u1ea9u \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, th\u1eadm ch\u00ed \u0111\u01b0\u1ee3c ho\u00e0n n\u1ebfu \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n. N\u1ebfu doanh nghi\u1ec7p nh\u1ea7m l\u1eabn coi h\u00e0ng xu\u1ea5t kh\u1ea9u l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf, h\u1ecd s\u1ebd kh\u00f4ng kh\u1ea5u tr\u1eeb ph\u1ea7n thu\u1ebf \u0111\u1ea7u v\u00e0o n\u00e0y v\u00e0 ch\u1ecbu thi\u1ec7t m\u1ed9t kho\u1ea3n \u0111\u00e1ng k\u1ec3.<\/p>\n<p style=\"text-align: justify;\">Hi\u1ec3u \u0111\u00fang s\u1ef1 kh\u00e1c bi\u1ec7t n\u00e0y gi\u00fap doanh nghi\u1ec7p l\u1ef1a ch\u1ecdn c\u00e1ch l\u1eadp h\u00f3a \u0111\u01a1n, k\u00ea khai \u0111\u00fang, \u0111\u1ed3ng th\u1eddi tr\u00e1nh b\u1ecf l\u1ee1 quy\u1ec1n kh\u1ea5u tr\u1eeb, ho\u00e0n thu\u1ebf h\u1ee3p ph\u00e1p.<\/p>\n<h2 style=\"text-align: justify;\">5. K\u00ea khai v\u00e0 kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ea7u v\u00e0o khi kinh doanh \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT<\/h2>\n<p style=\"text-align: justify;\">&#8220;\u0110\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT c\u00f3 c\u1ea7n k\u00ea khai kh\u00f4ng?&#8221; l\u00e0 c\u00e2u h\u1ecfi th\u1ef1c t\u1ebf nhi\u1ec1u k\u1ebf to\u00e1n \u0111\u1eb7t ra. C\u00e2u tr\u1ea3 l\u1eddi l\u00e0 doanh nghi\u1ec7p v\u1eabn ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n, k\u00ea khai doanh thu c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng ch\u1ecbu thu\u1ebf tr\u00ean t\u1edd khai thu\u1ebf GTGT, d\u00f9 kh\u00f4ng ph\u00e1t sinh s\u1ed1 thu\u1ebf \u0111\u1ea7u ra ph\u1ea3i n\u1ed9p. Vi\u1ec7c k\u00ea khai \u0111\u1ea7y \u0111\u1ee7 gi\u00fap c\u01a1 quan thu\u1ebf \u0111\u1ed1i chi\u1ebfu doanh thu v\u00e0 l\u00e0 c\u0103n c\u1ee9 \u0111\u1ec3 ph\u00e2n b\u1ed5 thu\u1ebf \u0111\u1ea7u v\u00e0o d\u00f9ng chung.<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">V\u1ec1 h\u00f3a \u0111\u01a1n, khi b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng ch\u1ecbu thu\u1ebf, doanh nghi\u1ec7p v\u1eabn ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh, tr\u00ean h\u00f3a \u0111\u01a1n kh\u00f4ng ghi thu\u1ebf su\u1ea5t, s\u1ed1 thu\u1ebf m\u00e0 th\u1ec3 hi\u1ec7n l\u00e0 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng ch\u1ecbu thu\u1ebf (c\u1ea7n tra c\u1ee9u ngu\u1ed3n: c\u00e1ch th\u1ec3 hi\u1ec7n ch\u1ec9 ti\u00eau thu\u1ebf su\u1ea5t v\u1edbi h\u00e0ng h\u00f3a kh\u00f4ng ch\u1ecbu thu\u1ebf tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP v\u00e0 Th\u00f4ng t\u01b0 91\/2026\/TT-BTC).<\/li>\n<li aria-level=\"1\">V\u1ec1 kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ea7u v\u00e0o, nguy\u00ean t\u1eafc chung theo \u0110i\u1ec1u 14 Lu\u1eadt Thu\u1ebf GTGT 2024 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 kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb. Ph\u1ea7n thu\u1ebf n\u00e0y \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh ho\u1eb7c nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n, v\u00e0 l\u00e0 chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p v\u1eeba kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf, v\u1eeba kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng ch\u1ecbu thu\u1ebf, thu\u1ebf \u0111\u1ea7u v\u00e0o d\u00f9ng ri\u00eang cho ho\u1ea1t \u0111\u1ed9ng ch\u1ecbu thu\u1ebf \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb to\u00e0n b\u1ed9, d\u00f9ng ri\u00eang cho ho\u1ea1t \u0111\u1ed9ng kh\u00f4ng ch\u1ecbu thu\u1ebf kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, c\u00f2n thu\u1ebf \u0111\u1ea7u v\u00e0o d\u00f9ng chung \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb theo t\u1ef7 l\u1ec7 doanh thu ch\u1ecbu thu\u1ebf tr\u00ean t\u1ed5ng doanh thu. <a href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=218020\" target=\"_blank\" rel=\"nofollow noopener\">Ngh\u1ecb \u0111\u1ecbnh 144\/2026\/N\u0110-CP<\/a> l\u00e0m r\u00f5 t\u1ed5ng doanh thu d\u00f9ng \u0111\u1ec3 ph\u00e2n b\u1ed5 g\u1ed3m doanh thu ch\u1ecbu thu\u1ebf, doanh thu kh\u00f4ng ch\u1ecbu thu\u1ebf v\u00e0 gi\u00e1 tr\u1ecb kinh doanh v\u00e0ng, b\u1ea1c, kh\u00f4ng bao g\u1ed3m gi\u00e1 tr\u1ecb \u00e2m.<\/p>\n<p style=\"text-align: justify;\">V\u00ed d\u1ee5 minh h\u1ecda v\u1edbi s\u1ed1 li\u1ec7u gi\u1ea3 \u0111\u1ecbnh: doanh nghi\u1ec7p c\u00f3 doanh thu ch\u1ecbu thu\u1ebf 600 tri\u1ec7u \u0111\u1ed3ng v\u00e0 doanh thu kh\u00f4ng ch\u1ecbu thu\u1ebf 400 tri\u1ec7u \u0111\u1ed3ng trong k\u1ef3, thu\u1ebf \u0111\u1ea7u v\u00e0o d\u00f9ng chung kh\u00f4ng h\u1ea1ch to\u00e1n ri\u00eang \u0111\u01b0\u1ee3c l\u00e0 20 tri\u1ec7u \u0111\u1ed3ng. T\u1ef7 l\u1ec7 doanh thu ch\u1ecbu thu\u1ebf l\u00e0 600 \/ 1.000 = 60%, n\u00ean thu\u1ebf \u0111\u1ea7u v\u00e0o d\u00f9ng chung \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb l\u00e0 20 \u00d7 60% = 12 tri\u1ec7u \u0111\u1ed3ng, ph\u1ea7n c\u00f2n l\u1ea1i 8 tri\u1ec7u \u0111\u1ed3ng t\u00ednh v\u00e0o chi ph\u00ed.<\/p>\n<p style=\"text-align: justify;\">C\u00e1ch t\u00ednh chi ti\u1ebft s\u1ed1 thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, \u0111i\u1ec1u ki\u1ec7n v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb thanh to\u00e1n \u0111\u01b0\u1ee3c L\u1ea1c Vi\u1ec7t h\u01b0\u1edbng d\u1eabn trong b\u00e0i vi\u1ebft ri\u00eang v\u1ec1 c\u00e1ch t\u00ednh thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (b\u00e0i vi\u1ebft \u0111ang \u0111\u01b0\u1ee3c ho\u00e0n thi\u1ec7n). B\u1ea1n c\u0169ng c\u00f3 th\u1ec3 \u0111\u1ecdc th\u00eam b\u00e0i <a href=\"https:\/\/lacviet.vn\/thue-gtgt\/\">thu\u1ebf GTGT<\/a> \u0111\u1ec3 c\u00f3 g\u00f3c nh\u00ecn t\u1ed5ng quan.<\/p>\n<h2 style=\"text-align: justify;\">6. Qu\u1ea3n l\u00fd doanh thu ch\u1ecbu thu\u1ebf v\u00e0 kh\u00f4ng ch\u1ecbu thu\u1ebf tr\u00ean ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n<\/h2>\n<p style=\"text-align: justify;\">V\u1edbi 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 GTGT, vi\u1ec7c theo d\u00f5i t\u00e1ch b\u1ea1ch doanh thu, h\u00f3a \u0111\u01a1n v\u00e0 thu\u1ebf \u0111\u1ea7u v\u00e0o theo t\u1eebng lo\u1ea1i ho\u1ea1t \u0111\u1ed9ng l\u00e0 y\u00eau c\u1ea7u b\u1eaft bu\u1ed9c \u0111\u1ec3 k\u00ea khai \u0111\u00fang. N\u1ebfu l\u00e0m th\u1ee7 c\u00f4ng, k\u1ebf to\u00e1n ph\u1ea3i ph\u00e2n lo\u1ea1i t\u1eebng h\u00f3a \u0111\u01a1n b\u00e1n ra, t\u1eebng h\u00f3a \u0111\u01a1n mua v\u00e0o v\u00e0 t\u00ednh t\u1ef7 l\u1ec7 ph\u00e2n b\u1ed5 h\u1eb1ng k\u1ef3, r\u1ea5t d\u1ec5 sai s\u00f3t.<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">Kh\u00f3 kh\u0103n th\u01b0\u1eddng g\u1eb7p \u0111\u1ea7u ti\u00ean l\u00e0 ph\u00e2n lo\u1ea1i doanh thu. M\u1ed9t doanh nghi\u1ec7p c\u00f3 th\u1ec3 b\u00e1n nhi\u1ec1u m\u1eb7t h\u00e0ng v\u1edbi t\u00ecnh tr\u1ea1ng thu\u1ebf kh\u00e1c nhau: h\u00e0ng ch\u1ecbu thu\u1ebf 10%, h\u00e0ng \u0111\u01b0\u1ee3c gi\u1ea3m c\u00f2n 8%, h\u00e0ng ch\u1ecbu thu\u1ebf 5%, h\u00e0ng kh\u00f4ng ch\u1ecbu thu\u1ebf. N\u1ebfu danh m\u1ee5c h\u00e0ng h\u00f3a kh\u00f4ng \u0111\u01b0\u1ee3c g\u1eafn s\u1eb5n thu\u1ebf su\u1ea5t, nh\u00e2n vi\u00ean l\u1eadp h\u00f3a \u0111\u01a1n r\u1ea5t d\u1ec5 ch\u1ecdn sai.<\/li>\n<li aria-level=\"1\">Kh\u00f3 kh\u0103n th\u1ee9 hai l\u00e0 ph\u00e2n lo\u1ea1i thu\u1ebf \u0111\u1ea7u v\u00e0o theo m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng: d\u00f9ng ri\u00eang cho ho\u1ea1t \u0111\u1ed9ng ch\u1ecbu thu\u1ebf, d\u00f9ng ri\u00eang cho ho\u1ea1t \u0111\u1ed9ng kh\u00f4ng ch\u1ecbu thu\u1ebf hay d\u00f9ng chung. Kh\u00f3 kh\u0103n th\u1ee9 ba l\u00e0 t\u00ednh t\u1ef7 l\u1ec7 ph\u00e2n b\u1ed5 ch\u00ednh x\u00e1c theo c\u00e1ch x\u00e1c \u0111\u1ecbnh t\u1ed5ng doanh thu m\u1edbi c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 144\/2026\/N\u0110-CP.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n <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, t\u00edch h\u1ee3p v\u1edbi c\u00e1c nghi\u1ec7p v\u1ee5 b\u00e1n h\u00e0ng, mua h\u00e0ng, kho tr\u00ean c\u00f9ng m\u1ed9t h\u1ec7 th\u1ed1ng, gi\u00fap d\u1eef li\u1ec7u doanh thu chi ph\u00ed \u0111\u01b0\u1ee3c ghi nh\u1eadn t\u1eadp trung. Khi danh m\u1ee5c h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c thi\u1ebft l\u1eadp \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin, k\u1ebf to\u00e1n c\u00f3 th\u1ec3 theo d\u00f5i doanh thu theo t\u1eebng lo\u1ea1i ho\u1ea1t \u0111\u1ed9ng, gi\u1ea3m sai s\u00f3t khi l\u1eadp h\u00f3a \u0111\u01a1n v\u00e0 k\u00ea khai.<\/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\/54678\" \/><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;\">B\u00ean c\u1ea1nh c\u00f4ng c\u1ee5, doanh nghi\u1ec7p n\u00ean r\u00e0 so\u00e1t danh m\u1ee5c h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 m\u1ed7i khi c\u00f3 v\u0103n b\u1ea3n thu\u1ebf m\u1edbi, nh\u01b0 c\u00e1c thay \u0111\u1ed5i t\u1eeb Lu\u1eadt 149\/2025\/QH15 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 144\/2026\/N\u0110-CP, \u0111\u1ec3 c\u1eadp nh\u1eadt t\u00ecnh tr\u1ea1ng thu\u1ebf cho t\u1eebng m\u1eb7t h\u00e0ng. \u0110\u1ed3ng th\u1eddi, c\u1ea7n l\u01b0u h\u1ed3 s\u01a1 c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf, ch\u1eb3ng h\u1ea1n h\u1ed3 s\u01a1 ch\u1ee9ng minh s\u1ea3n ph\u1ea9m n\u00f4ng nghi\u1ec7p ch\u1ec9 qua s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng, \u0111\u1ec3 gi\u1ea3i tr\u00ecnh khi c\u01a1 quan thu\u1ebf ki\u1ec3m tra.<\/p>\n<p style=\"text-align: justify;\">Cu\u1ed1i m\u1ed7i k\u1ef3 k\u00ea khai, k\u1ebf to\u00e1n n\u00ean \u0111\u1ed1i chi\u1ebfu t\u1ed5ng doanh thu kh\u00f4ng ch\u1ecbu thu\u1ebf tr\u00ean t\u1edd khai v\u1edbi s\u1ed5 chi ti\u1ebft doanh thu theo t\u1eebng nh\u00f3m h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5. Ch\u00eanh l\u1ec7ch gi\u1eefa hai ngu\u1ed3n s\u1ed1 li\u1ec7u l\u00e0 d\u1ea5u hi\u1ec7u cho th\u1ea5y c\u00f3 h\u00f3a \u0111\u01a1n b\u1ecb g\u1eafn sai t\u00ecnh tr\u1ea1ng thu\u1ebf, c\u1ea7n x\u1eed l\u00fd tr\u01b0\u1edbc khi n\u1ed9p t\u1edd khai thay v\u00ec \u0111\u1ec3 \u0111\u1ebfn khi quy\u1ebft to\u00e1n m\u1edbi ph\u00e1t hi\u1ec7n.<\/p>\n<h2 style=\"text-align: justify;\">7. M\u1ed9t s\u1ed1 c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p<\/h2>\n<p style=\"text-align: justify;\"><strong>26 \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT g\u1ed3m nh\u1eefng g\u00ec?<\/strong><\/p>\n<p style=\"text-align: justify;\">Con s\u1ed1 26 th\u01b0\u1eddng \u0111\u01b0\u1ee3c d\u00f9ng \u0111\u1ec3 ch\u1ec9 s\u1ed1 kho\u1ea3n t\u1ea1i \u0110i\u1ec1u 5 Lu\u1eadt Thu\u1ebf GTGT 2024, g\u1ed3m c\u00e1c nh\u00f3m n\u00f4ng nghi\u1ec7p, t\u00e0i ch\u00ednh, b\u1ea3o hi\u1ec3m, y t\u1ebf, gi\u00e1o d\u1ee5c, v\u1eadn t\u1ea3i c\u00f4ng c\u1ed9ng, nh\u1eadp kh\u1ea9u \u0111\u1eb7c th\u00f9, chuy\u1ec3n quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, chuy\u1ec3n giao c\u00f4ng ngh\u1ec7 v\u00e0 h\u1ed9 kinh doanh c\u00f3 doanh thu th\u1ea5p. Sau s\u1eeda \u0111\u1ed5i c\u1ee7a Lu\u1eadt 149\/2025\/QH15, doanh nghi\u1ec7p n\u00ean tra c\u1ee9u v\u0103n b\u1ea3n h\u1ee3p nh\u1ea5t \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c s\u1ed1 kho\u1ea3n v\u00e0 n\u1ed9i dung t\u1eebng kho\u1ea3n.<\/p>\n<p style=\"text-align: justify;\"><strong>Ph\u00e2n b\u00f3n c\u00f3 ch\u1ecbu thu\u1ebf GTGT kh\u00f4ng?<\/strong><\/p>\n<p style=\"text-align: justify;\">C\u00f3. Theo Th\u01b0 vi\u1ec7n Ph\u00e1p lu\u1eadt, t\u1eeb ng\u00e0y 01\/07\/2025, ph\u00e2n b\u00f3n chuy\u1ec3n t\u1eeb \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf sang ch\u1ecbu thu\u1ebf GTGT v\u1edbi thu\u1ebf su\u1ea5t 5% theo Lu\u1eadt Thu\u1ebf GTGT 2024. Chi ti\u1ebft s\u1ebd \u0111\u01b0\u1ee3c L\u1ea1c Vi\u1ec7t ph\u00e2n t\u00edch trong b\u00e0i vi\u1ebft ri\u00eang v\u1ec1 ph\u00e2n b\u00f3n v\u00e0 thu\u1ebf GTGT.<\/p>\n<p style=\"text-align: justify;\"><strong>H\u00e0ng xu\u1ea5t kh\u1ea9u c\u00f3 ch\u1ecbu thu\u1ebf GTGT kh\u00f4ng?<\/strong><\/p>\n<p style=\"text-align: justify;\">H\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf GTGT v\u1edbi thu\u1ebf su\u1ea5t 0%, kh\u00f4ng ph\u1ea3i \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf. V\u00ec v\u1eady, doanh nghi\u1ec7p xu\u1ea5t kh\u1ea9u v\u1eabn \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ea7u v\u00e0o v\u00e0 c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n.<\/p>\n<p style=\"text-align: justify;\"><strong>Th\u00f4ng t\u01b0 219\/2013 c\u00f2n hi\u1ec7u l\u1ef1c kh\u00f4ng?<\/strong><\/p>\n<p style=\"text-align: justify;\">Kh\u00f4ng. Th\u00f4ng t\u01b0 219\/2013\/TT-BTC \u0111\u00e3 \u0111\u01b0\u1ee3c thay th\u1ebf b\u1edfi Th\u00f4ng t\u01b0 69\/2025\/TT-BTC c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 01\/07\/2025. C\u00e1c giao d\u1ecbch ph\u00e1t sinh t\u1eeb th\u1eddi \u0111i\u1ec3m n\u00e0y c\u1ea7n \u00e1p d\u1ee5ng Lu\u1eadt Thu\u1ebf GTGT 2024, Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP (\u0111\u00e3 s\u1eeda \u0111\u1ed5i) v\u00e0 Th\u00f4ng t\u01b0 69\/2025\/TT-BTC.<\/p>\n<p style=\"text-align: justify;\"><strong>H\u1ed9 kinh doanh doanh thu bao nhi\u00eau th\u00ec kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT?<\/strong><\/p>\n<p style=\"text-align: justify;\">T\u1eeb 01\/01\/2026, theo Lu\u1eadt 149\/2025\/QH15, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u1ee7a h\u1ed9, c\u00e1 nh\u00e2n kinh doanh c\u00f3 doanh thu n\u0103m t\u1eeb 500 tri\u1ec7u \u0111\u1ed3ng tr\u1edf xu\u1ed1ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT, thay cho m\u1ee9c 200 tri\u1ec7u \u0111\u1ed3ng tr\u01b0\u1edbc \u0111\u00e2y.<\/p>\n<p style=\"text-align: justify;\">N\u1eafm \u0111\u00fang danh m\u1ee5c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT gi\u00fap doanh nghi\u1ec7p l\u1eadp h\u00f3a \u0111\u01a1n, k\u00ea khai v\u00e0 kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ea7u v\u00e0o ch\u00ednh x\u00e1c, tr\u00e1nh r\u1ee7i ro truy thu khi ki\u1ec3m tra. N\u0103m 2026, doanh nghi\u1ec7p c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd c\u00e1c thay \u0111\u1ed5i t\u1eeb Lu\u1eadt 149\/2025\/QH15 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 144\/2026\/N\u0110-CP, \u0111\u1ed3ng th\u1eddi kh\u00f4ng d\u00f9ng Th\u00f4ng t\u01b0 219\/2013 l\u00e0m c\u0103n c\u1ee9.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u0110\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT l\u00e0 nh\u1eefng h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c ph\u00e1p lu\u1eadt lo\u1ea1i ra kh\u1ecfi ph\u1ea1m vi t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 5 Lu\u1eadt Thu\u1ebf GTGT 48\/2024\/QH15, \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i b\u1edfi Lu\u1eadt 149\/2025\/QH15 t\u1eeb 01\/01\/2026. Danh m\u1ee5c g\u1ed3m c\u00e1c nh\u00f3m nh\u01b0 n\u00f4ng s\u1ea3n ch\u01b0a ch\u1ebf bi\u1ebfn, [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":54692,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[152],"tags":[194],"class_list":["post-54678","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\/54678","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=54678"}],"version-history":[{"count":1,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/posts\/54678\/revisions"}],"predecessor-version":[{"id":54686,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/posts\/54678\/revisions\/54686"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/media\/54692"}],"wp:attachment":[{"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/media?parent=54678"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/categories?post=54678"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/tags?post=54678"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}