{"id":54679,"date":"2026-10-09T11:48:45","date_gmt":"2026-10-09T04:48:45","guid":{"rendered":"https:\/\/lacviet.vn\/?p=54679"},"modified":"2026-10-09T11:52:36","modified_gmt":"2026-10-09T04:52:36","slug":"thong-tu-thue-gtgt-moi-nhat","status":"publish","type":"post","link":"https:\/\/lacviet.vn\/en\/thong-tu-thue-gtgt-moi-nhat\/","title":{"rendered":"Th\u00f4ng t\u01b0 thu\u1ebf GTGT m\u1edbi 2026: V\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn hi\u1ec7u l\u1ef1c &#038; \u0111i\u1ec3m m\u1edbi"},"content":{"rendered":"<p style=\"text-align: justify;\"><strong>Th\u00f4ng t\u01b0 thu\u1ebf GTGT m\u1edbi nh\u1ea5t<\/strong> \u0111ang \u00e1p d\u1ee5ng n\u0103m 2026 l\u00e0 Th\u00f4ng t\u01b0 69\/2025\/TT-BTC, ban h\u00e0nh v\u00e0 c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/07\/2025, quy \u0111\u1ecbnh chi ti\u1ebft Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 48\/2024\/QH15 v\u00e0 h\u01b0\u1edbng d\u1eabn Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP. Th\u00f4ng t\u01b0 n\u00e0y thay th\u1ebf Th\u00f4ng t\u01b0 219\/2013\/TT-BTC, Th\u00f4ng t\u01b0 193\/2015\/TT-BTC c\u00f9ng nhi\u1ec1u th\u00f4ng t\u01b0 c\u0169 v\u1ec1 thu\u1ebf GTGT.<\/p>\n<p style=\"text-align: justify;\">M\u1ed7i khi c\u00f3 thay \u0111\u1ed5i ch\u00ednh s\u00e1ch thu\u1ebf, c\u00e2u h\u1ecfi \u0111\u1ea7u ti\u00ean c\u1ee7a k\u1ebf to\u00e1n l\u00e0 &#8220;th\u00f4ng t\u01b0 n\u00e0o \u0111ang \u00e1p d\u1ee5ng?&#8221;. V\u1edbi thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, c\u00e2u h\u1ecfi n\u00e0y n\u0103m 2026 tr\u1edf n\u00ean kh\u00f3 tr\u1ea3 l\u1eddi h\u01a1n bao gi\u1edd h\u1ebft: lu\u1eadt m\u1edbi, lu\u1eadt s\u1eeda \u0111\u1ed5i, ngh\u1ecb \u0111\u1ecbnh h\u01b0\u1edbng d\u1eabn, ngh\u1ecb \u0111\u1ecbnh s\u1eeda \u0111\u1ed5i, ch\u00ednh s\u00e1ch gi\u1ea3m thu\u1ebf v\u00e0 c\u1ea3 h\u1ec7 th\u1ed1ng v\u0103n b\u1ea3n qu\u1ea3n l\u00fd thu\u1ebf m\u1edbi \u0111\u1ec1u c\u00f3 hi\u1ec7u l\u1ef1c trong kho\u1ea3ng hai n\u0103m. M\u1ed9t s\u1ed1 b\u00e0i vi\u1ebft c\u00f2n g\u1ecdi nh\u1ea7m c\u00e1c th\u00f4ng t\u01b0 kh\u00e1c l\u00e0 th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn thu\u1ebf GTGT.<\/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 x\u00e1c \u0111\u1ecbnh th\u00f4ng t\u01b0 thu\u1ebf GTGT m\u1edbi nh\u1ea5t, h\u1ec7 th\u1ed1ng v\u0103n b\u1ea3n \u0111ang c\u00f3 hi\u1ec7u l\u1ef1c, nh\u1eefng \u0111i\u1ec3m m\u1edbi so v\u1edbi Th\u00f4ng t\u01b0 219\/2013, thu\u1ebf su\u1ea5t n\u0103m 2026 v\u00e0 c\u00e1ch tr\u00e1nh nh\u1ea7m l\u1eabn khi tra c\u1ee9u.<\/p>\n<h2 style=\"text-align: justify;\">1. Th\u00f4ng t\u01b0 thu\u1ebf GTGT m\u1edbi nh\u1ea5t hi\u1ec7n nay l\u00e0 th\u00f4ng t\u01b0 n\u00e0o?<\/h2>\n<p style=\"text-align: justify;\">T\u00ednh \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m c\u1eadp nh\u1eadt b\u00e0i vi\u1ebft, th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng m\u1edbi nh\u1ea5t l\u00e0 <a href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=214417\" target=\"_blank\" rel=\"nofollow noopener\">Th\u00f4ng t\u01b0 69\/2025\/TT-BTC<\/a> c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh. Th\u00f4ng t\u01b0 \u0111\u01b0\u1ee3c ban h\u00e0nh ng\u00e0y 01\/07\/2025 v\u00e0 c\u00f3 hi\u1ec7u l\u1ef1c c\u00f9ng ng\u00e0y, quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP.<\/p>\n<p style=\"text-align: justify;\">Th\u00f4ng t\u01b0 69\/2025\/TT-BTC ra \u0111\u1eddi \u0111\u1ec3 \u0111\u1ed3ng b\u1ed9 v\u1edbi Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng s\u1ed1 48\/2024\/QH15 c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 01\/07\/2025. Th\u00f4ng t\u01b0 n\u00e0y thay th\u1ebf nhi\u1ec1u th\u00f4ng t\u01b0 v\u1ec1 thu\u1ebf GTGT ban h\u00e0nh trong giai \u0111o\u1ea1n 2011 \u2013 2023, trong \u0111\u00f3 c\u00f3 Th\u00f4ng t\u01b0 219\/2013\/TT-BTC v\u00e0 Th\u00f4ng t\u01b0 193\/2015\/TT-BTC. V\u00ec v\u1eady, t\u1eeb 01\/07\/2025, c\u00e1c b\u00e0i vi\u1ebft, c\u00f4ng v\u0103n hay h\u1ed3 s\u01a1 d\u1eabn chi\u1ebfu Th\u00f4ng t\u01b0 219 l\u00e0m c\u0103n c\u1ee9 cho giao d\u1ecbch m\u1edbi \u0111\u1ec1u kh\u00f4ng c\u00f2n ph\u00f9 h\u1ee3p.<\/p>\n<p style=\"text-align: justify;\">V\u1ec1 ph\u1ea1m vi, Th\u00f4ng t\u01b0 69\/2025\/TT-BTC h\u01b0\u1edbng d\u1eabn c\u00e1c n\u1ed9i dung nh\u01b0: th\u1ee7 t\u1ee5c x\u00e1c \u0111\u1ecbnh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf; \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 0%; h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 t\u00ednh thu\u1ebf theo t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m; ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u; ho\u00e0n thu\u1ebf v\u1edbi ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a ch\u1ecbu thu\u1ebf su\u1ea5t 5%; ngh\u0129a v\u1ee5 thu\u1ebf GTGT c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i kinh doanh t\u1ea1i Vi\u1ec7t Nam.<\/p>\n<p style=\"text-align: justify;\">M\u1ed9t \u0111i\u1ec3m c\u1ea7n l\u01b0u \u00fd l\u00e0 Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP, v\u0103n b\u1ea3n m\u00e0 Th\u00f4ng t\u01b0 69 h\u01b0\u1edbng d\u1eabn, \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i b\u1edfi Ngh\u1ecb \u0111\u1ecbnh 144\/2026\/N\u0110-CP c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 20\/06\/2026. T\u1ea1i th\u1eddi \u0111i\u1ec3m c\u1eadp nh\u1eadt b\u00e0i vi\u1ebft, doanh nghi\u1ec7p n\u00ean ki\u1ec3m tra xem B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 ban h\u00e0nh th\u00f4ng t\u01b0 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Th\u00f4ng t\u01b0 69\/2025 \u0111\u1ec3 h\u01b0\u1edbng d\u1eabn c\u00e1c n\u1ed9i dung m\u1edbi c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 144\/2026 hay ch\u01b0a (c\u1ea7n tra c\u1ee9u ngu\u1ed3n: v\u0103n b\u1ea3n s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Th\u00f4ng t\u01b0 69\/2025\/TT-BTC sau ng\u00e0y 20\/06\/2026, n\u1ebfu c\u00f3).<\/p>\n<p style=\"text-align: justify;\">C\u1ea7n ph\u00e2n bi\u1ec7t th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn thu\u1ebf GTGT v\u1edbi c\u00e1c th\u00f4ng t\u01b0 v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf hay h\u00f3a \u0111\u01a1n. C\u00e1c th\u00f4ng t\u01b0 n\u00e0y c\u0169ng \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn c\u00f4ng vi\u1ec7c k\u00ea khai thu\u1ebf GTGT, nh\u01b0ng kh\u00f4ng thay th\u1ebf Th\u00f4ng t\u01b0 69\/2025.<\/p>\n<p style=\"text-align: justify;\">Nh\u01b0 v\u1eady, khi \u0111\u01b0\u1ee3c h\u1ecfi th\u00f4ng t\u01b0 thu\u1ebf GTGT m\u1edbi nh\u1ea5t l\u00e0 th\u00f4ng t\u01b0 n\u00e0o, c\u00e2u tr\u1ea3 l\u1eddi ch\u00ednh x\u00e1c l\u00e0 Th\u00f4ng t\u01b0 69\/2025\/TT-BTC, \u0111i k\u00e8m Lu\u1eadt Thu\u1ebf GTGT 2024, Lu\u1eadt s\u1eeda \u0111\u1ed5i 2025 v\u00e0 c\u00e1c ngh\u1ecb \u0111\u1ecbnh h\u01b0\u1edbng d\u1eabn. Ph\u1ea7n ti\u1ebfp theo tr\u00ecnh b\u00e0y \u0111\u1ea7y \u0111\u1ee7 h\u1ec7 th\u1ed1ng v\u0103n b\u1ea3n n\u00e0y.<\/p>\n<h2 style=\"text-align: justify;\">2. H\u1ec7 th\u1ed1ng v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf GTGT \u0111ang c\u00f3 hi\u1ec7u l\u1ef1c n\u0103m 2026<\/h2>\n<p style=\"text-align: justify;\">\u0110\u1ec3 \u00e1p d\u1ee5ng \u0111\u00fang thu\u1ebf GTGT, doanh nghi\u1ec7p kh\u00f4ng th\u1ec3 ch\u1ec9 \u0111\u1ecdc m\u1ed9t th\u00f4ng t\u01b0 m\u00e0 c\u1ea7n n\u1eafm c\u1ea3 h\u1ec7 th\u1ed1ng v\u0103n b\u1ea3n t\u1eeb lu\u1eadt \u0111\u1ebfn th\u00f4ng t\u01b0, c\u00f9ng c\u00e1c v\u0103n b\u1ea3n qu\u1ea3n l\u00fd thu\u1ebf li\u00ean quan \u0111\u1ebfn k\u00ea khai, n\u1ed9p thu\u1ebf. H\u1ec7 th\u1ed1ng n\u00e0y c\u00f3 th\u1ec3 chia th\u00e0nh ba t\u1ea7ng: lu\u1eadt thu\u1ebf GTGT v\u00e0 lu\u1eadt s\u1eeda \u0111\u1ed5i; ngh\u1ecb \u0111\u1ecbnh h\u01b0\u1edbng d\u1eabn v\u00e0 ngh\u1ecb \u0111\u1ecbnh s\u1eeda \u0111\u1ed5i; th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn thu\u1ebf GTGT c\u00f9ng c\u00e1c th\u00f4ng t\u01b0 qu\u1ea3n l\u00fd thu\u1ebf li\u00ean quan. B\u1ea3ng d\u01b0\u1edbi \u0111\u00e2y t\u00f3m t\u1eaft nhanh, sau \u0111\u00f3 t\u1eebng t\u1ea7ng \u0111\u01b0\u1ee3c ph\u00e2n t\u00edch chi ti\u1ebft.<\/p>\n<table>\n<thead>\n<tr>\n<th>V\u0103n b\u1ea3n<\/th>\n<th>N\u1ed9i dung<\/th>\n<th>Hi\u1ec7u l\u1ef1c<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td><a href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=212476&amp;classid=1&amp;orggroupid=1\" target=\"_blank\" rel=\"nofollow noopener\">Lu\u1eadt Thu\u1ebf GTGT 48\/2024\/QH15<\/a><\/td>\n<td>Lu\u1eadt g\u1ed1c v\u1ec1 thu\u1ebf GTGT<\/td>\n<td>01\/07\/2025<\/td>\n<\/tr>\n<tr>\n<td><a href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=216588&amp;classid=1&amp;typegroupid=3\" target=\"_blank\" rel=\"nofollow noopener\">Lu\u1eadt 149\/2025\/QH15<\/a><\/td>\n<td>S\u1eeda \u0111\u1ed5i, b\u1ed5 sung Lu\u1eadt Thu\u1ebf GTGT<\/td>\n<td>01\/01\/2026<\/td>\n<\/tr>\n<tr>\n<td><a href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=214336\" target=\"_blank\" rel=\"nofollow noopener\">Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP<\/a><\/td>\n<td>Quy \u0111\u1ecbnh chi ti\u1ebft Lu\u1eadt Thu\u1ebf GTGT<\/td>\n<td>01\/07\/2025<\/td>\n<\/tr>\n<tr>\n<td><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><\/td>\n<td>S\u1eeda \u0111\u1ed5i Ngh\u1ecb \u0111\u1ecbnh 181\/2025<\/td>\n<td>20\/06\/2026<\/td>\n<\/tr>\n<tr>\n<td>Th\u00f4ng t\u01b0 69\/2025\/TT-BTC<\/td>\n<td>H\u01b0\u1edbng d\u1eabn Lu\u1eadt Thu\u1ebf GTGT v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 181<\/td>\n<td>01\/07\/2025<\/td>\n<\/tr>\n<tr>\n<td><a href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=214310\" target=\"_blank\" rel=\"nofollow noopener\">Ngh\u1ecb \u0111\u1ecbnh 174\/2025\/N\u0110-CP<\/a><\/td>\n<td>Gi\u1ea3m thu\u1ebf GTGT 2%<\/td>\n<td>01\/07\/2025 \u2013 31\/12\/2026<\/td>\n<\/tr>\n<tr>\n<td><a href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=218974&amp;classid=1&amp;orggroupid=4\" target=\"_blank\" rel=\"nofollow noopener\">Th\u00f4ng t\u01b0 89\/2026\/TT-BTC<\/a><\/td>\n<td>H\u01b0\u1edbng d\u1eabn Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025<\/td>\n<td>01\/07\/2026<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 style=\"text-align: justify;\">2.1. Lu\u1eadt Thu\u1ebf GTGT 48\/2024\/QH15 v\u00e0 Lu\u1eadt s\u1eeda \u0111\u1ed5i 149\/2025\/QH15<\/h3>\n<p style=\"text-align: justify;\">Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng s\u1ed1 48\/2024\/QH15 l\u00e0 v\u0103n b\u1ea3n g\u1ed1c, c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 01\/07\/2025, thay th\u1ebf Lu\u1eadt Thu\u1ebf GTGT 2008, c\u00e1c lu\u1eadt s\u1eeda \u0111\u1ed5i tr\u01b0\u1edbc \u0111\u00f3. Lu\u1eadt quy \u0111\u1ecbnh \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf v\u00e0 kh\u00f4ng ch\u1ecbu thu\u1ebf, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, gi\u00e1 t\u00ednh thu\u1ebf, thu\u1ebf su\u1ea5t, ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf, kh\u1ea5u tr\u1eeb v\u00e0 ho\u00e0n thu\u1ebf. \u0110\u00e2y l\u00e0 c\u0103n c\u1ee9 cao nh\u1ea5t khi x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf GTGT c\u1ee7a doanh nghi\u1ec7p.<\/p>\n<p style=\"text-align: justify;\">Lu\u1eadt 48\/2024 c\u00f3 nhi\u1ec1u thay \u0111\u1ed5i quan tr\u1ecdng so v\u1edbi lu\u1eadt c\u0169. M\u1ed9t s\u1ed1 m\u1eb7t h\u00e0ng tr\u01b0\u1edbc \u0111\u00e2y kh\u00f4ng ch\u1ecbu thu\u1ebf nh\u01b0 ph\u00e2n b\u00f3n, t\u00e0u \u0111\u00e1nh b\u1eaft xa b\u1edd chuy\u1ec3n sang ch\u1ecbu thu\u1ebf 5%; m\u1ed9t s\u1ed1 m\u1eb7t h\u00e0ng ch\u1ecbu thu\u1ebf 5% chuy\u1ec3n sang 10%; b\u1ed5 sung c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 0% nh\u01b0 v\u1eadn t\u1ea3i qu\u1ed1c t\u1ebf, h\u00e0ng b\u00e1n t\u1ea1i c\u1eeda h\u00e0ng mi\u1ec5n thu\u1ebf. Ng\u01b0\u1ee1ng thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t \u0111\u1ec3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ea7u v\u00e0o gi\u1ea3m t\u1eeb 20 tri\u1ec7u xu\u1ed1ng 5 tri\u1ec7u \u0111\u1ed3ng.<\/p>\n<p style=\"text-align: justify;\">Ch\u01b0a \u0111\u1ea7y s\u00e1u th\u00e1ng sau khi c\u00f3 hi\u1ec7u l\u1ef1c, Lu\u1eadt 48\/2024 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i b\u1edfi Lu\u1eadt 149\/2025\/QH15, ban h\u00e0nh ng\u00e0y 11\/12\/2025, c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 01\/01\/2026. Lu\u1eadt s\u1eeda \u0111\u1ed5i c\u00f3 n\u0103m \u0111i\u1ec3m m\u1edbi ch\u00ednh: 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; b\u1ed5 sung quy \u0111\u1ecbnh doanh nghi\u1ec7p mua b\u00e1n n\u00f4ng s\u1ea3n ch\u01b0a ch\u1ebf bi\u1ebfn kh\u00f4ng ph\u1ea3i k\u00ea khai nh\u01b0ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb; ph\u1ebf ph\u1ea9m, ph\u1ee5 ph\u1ea9m thu h\u1ed3i \u00e1p d\u1ee5ng 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 ph\u01b0\u01a1ng ph\u00e1p kho\u00e1n thu\u1ebf.<\/p>\n<p style=\"text-align: justify;\">Khi tra c\u1ee9u Lu\u1eadt Thu\u1ebf GTGT, k\u1ebf to\u00e1n n\u00ean d\u00f9ng v\u0103n b\u1ea3n h\u1ee3p nh\u1ea5t c\u00f3 t\u00edch h\u1ee3p c\u00e1c s\u1eeda \u0111\u1ed5i c\u1ee7a Lu\u1eadt 149\/2025 thay v\u00ec b\u1ea3n g\u1ed1c n\u0103m 2024. Vi\u1ec7c \u0111\u1ecdc b\u1ea3n g\u1ed1c d\u1ec5 d\u1eabn \u0111\u1ebfn \u00e1p d\u1ee5ng nh\u1ea7m nh\u1eefng kho\u1ea3n \u0111\u00e3 b\u1ecb s\u1eeda \u0111\u1ed5i ho\u1eb7c b\u00e3i b\u1ecf.<\/p>\n<p style=\"text-align: justify;\">Hai lu\u1eadt n\u00e0y l\u00e0 &#8220;khung&#8221; \u0111\u1ec3 c\u00e1c ngh\u1ecb \u0111\u1ecbnh, th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn chi ti\u1ebft. M\u1ecdi quy \u0111\u1ecbnh trong th\u00f4ng t\u01b0 kh\u00f4ng \u0111\u01b0\u1ee3c tr\u00e1i v\u1edbi lu\u1eadt, n\u00ean khi c\u00f3 m\u00e2u thu\u1eabn, lu\u1eadt lu\u00f4n \u0111\u01b0\u1ee3c \u01b0u ti\u00ean \u00e1p d\u1ee5ng.<\/p>\n<h3 style=\"text-align: justify;\">2.2. Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 144\/2026\/N\u0110-CP<\/h3>\n<p style=\"text-align: justify;\">Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 01\/07\/2025. Ngh\u1ecb \u0111\u1ecbnh n\u00e0y h\u01b0\u1edbng d\u1eabn chi ti\u1ebft v\u1ec1 ph\u00e2n lo\u1ea1i ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, d\u1ecbch v\u1ee5 kh\u00f4ng ch\u1ecbu thu\u1ebf v\u00e0 th\u1ee7 t\u1ee5c ho\u00e0n thu\u1ebf. \u0110\u00e2y l\u00e0 v\u0103n b\u1ea3n k\u1ebf to\u00e1n s\u1eed d\u1ee5ng th\u01b0\u1eddng xuy\u00ean khi x\u00e1c \u0111\u1ecbnh \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb, c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng c\u1ea7n ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t v\u00e0 \u0111i\u1ec1u ki\u1ec7n ho\u00e0n thu\u1ebf.<\/p>\n<p style=\"text-align: justify;\">M\u1ed9t s\u1ed1 n\u1ed9i dung \u0111\u00e1ng ch\u00fa \u00fd c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 181\/2025 g\u1ed3m: \u0110i\u1ec1u 21 h\u01b0\u1edbng d\u1eabn \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb, \u0110i\u1ec1u 23 h\u01b0\u1edbng d\u1eabn nguy\u00ean t\u1eafc kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ea7u v\u00e0o, c\u00f9ng c\u00e1c quy \u0111\u1ecbnh v\u1ec1 tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng b\u1eaft bu\u1ed9c ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t nh\u01b0 thanh to\u00e1n b\u00f9 tr\u1eeb, thanh to\u00e1n qua b\u00ean th\u1ee9 ba \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n, nh\u00e2n vi\u00ean mua h\u00e0ng r\u1ed3i \u0111\u01b0\u1ee3c ho\u00e0n tr\u1ea3 qua ng\u00e2n h\u00e0ng.<\/p>\n<p style=\"text-align: justify;\">Ngh\u1ecb \u0111\u1ecbnh 144\/2026\/N\u0110-CP s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 181\/2025, c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 20\/06\/2026. C\u00e1c \u0111i\u1ec3m s\u1eeda \u0111\u1ed5i ch\u00ednh g\u1ed3m: m\u1edf r\u1ed9ng nh\u00f3m d\u1ecbch v\u1ee5 b\u1ea3o hi\u1ec3m cho con ng\u01b0\u1eddi, n\u00f4ng nghi\u1ec7p, th\u1ee7y s\u1ea3n thu\u1ed9c di\u1ec7n kh\u00f4ng ch\u1ecbu thu\u1ebf; \u0111i\u1ec1u ch\u1ec9nh quy \u0111\u1ecbnh v\u1ec1 ho\u1ea1t \u0111\u1ed9ng b\u00e1n n\u1ee3; \u0111i\u1ec1u ch\u1ec9nh li\u00ean quan \u0111\u1ebfn kho\u00e1ng s\u1ea3n ch\u01b0a ch\u1ebf bi\u1ebfn xu\u1ea5t kh\u1ea9u; l\u00e0m r\u00f5 c\u00e1ch x\u00e1c \u0111\u1ecbnh t\u1ed5ng doanh thu khi ph\u00e2n b\u1ed5 thu\u1ebf \u0111\u1ea7u v\u00e0o d\u00f9ng chung; h\u01b0\u1edbng d\u1eabn kh\u1ea5u tr\u1eeb thu\u1ebf v\u1edbi h\u00e0ng h\u00f3a mua tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p t\u1eeb 5 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean.<\/p>\n<p style=\"text-align: justify;\">Ngo\u00e0i hai ngh\u1ecb \u0111\u1ecbnh tr\u00ean, ch\u00ednh s\u00e1ch gi\u1ea3m thu\u1ebf GTGT n\u0103m 2026 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 174\/2025\/N\u0110-CP, ban h\u00e0nh ng\u00e0y 30\/06\/2025 theo Ngh\u1ecb quy\u1ebft 204\/2025\/QH15 c\u1ee7a Qu\u1ed1c h\u1ed9i, \u00e1p d\u1ee5ng t\u1eeb 01\/07\/2025 \u0111\u1ebfn h\u1ebft 31\/12\/2026. \u0110\u00e2y l\u00e0 v\u0103n b\u1ea3n ri\u00eang, kh\u00f4ng thu\u1ed9c h\u1ec7 th\u1ed1ng h\u01b0\u1edbng d\u1eabn th\u01b0\u1eddng xuy\u00ean nh\u01b0ng \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn thu\u1ebf su\u1ea5t ghi tr\u00ean h\u00f3a \u0111\u01a1n.<\/p>\n<p style=\"text-align: justify;\">Khi \u0111\u1ecdc Ngh\u1ecb \u0111\u1ecbnh 181, k\u1ebf to\u00e1n c\u1ea7n lu\u00f4n \u0111\u1ed1i chi\u1ebfu v\u1edbi c\u00e1c kho\u1ea3n \u0111\u00e3 \u0111\u01b0\u1ee3c Ngh\u1ecb \u0111\u1ecbnh 144\/2026 s\u1eeda \u0111\u1ed5i \u0111\u1ec3 tr\u00e1nh \u00e1p d\u1ee5ng n\u1ed9i dung c\u0169, nh\u1ea5t l\u00e0 \u1edf c\u00e1c \u0111i\u1ec1u v\u1ec1 kh\u1ea5u tr\u1eeb v\u00e0 ho\u00e0n thu\u1ebf.<\/p>\n<h3 style=\"text-align: justify;\">2.3. Th\u00f4ng t\u01b0 69\/2025\/TT-BTC v\u00e0 c\u00e1c th\u00f4ng t\u01b0 qu\u1ea3n l\u00fd thu\u1ebf li\u00ean quan<\/h3>\n<p style=\"text-align: justify;\">Th\u00f4ng t\u01b0 69\/2025\/TT-BTC l\u00e0 th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn thu\u1ebf GTGT ch\u00ednh hi\u1ec7n nay, nh\u01b0 \u0111\u00e3 tr\u00ecnh b\u00e0y \u1edf ph\u1ea7n 1. Tuy nhi\u00ean, c\u00f4ng vi\u1ec7c k\u00ea khai, n\u1ed9p thu\u1ebf GTGT h\u1eb1ng th\u00e1ng, h\u1eb1ng qu\u00fd c\u00f2n ch\u1ecbu s\u1ef1 \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a h\u1ec7 th\u1ed1ng v\u0103n b\u1ea3n qu\u1ea3n l\u00fd thu\u1ebf, v\u1ed1n c\u00f3 thay \u0111\u1ed5i l\u1edbn t\u1eeb ng\u00e0y 01\/07\/2026.<\/p>\n<p style=\"text-align: justify;\">T\u1eeb 01\/07\/2026, Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025 s\u1ed1 108\/2025\/QH15 c\u00f3 hi\u1ec7u l\u1ef1c, \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn b\u1edfi Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP. \u0110i k\u00e8m lu\u1eadt l\u00e0 m\u1ed9t lo\u1ea1t th\u00f4ng t\u01b0 t\u1eeb s\u1ed1 89 \u0111\u1ebfn 94 n\u0103m 2026 v\u1ec1 \u0111\u0103ng k\u00fd thu\u1ebf, khai thu\u1ebf, tu\u00e2n th\u1ee7, h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed. Trong \u0111\u00f3, Th\u00f4ng t\u01b0 89\/2026\/TT-BTC ban h\u00e0nh ng\u00e0y 30\/06\/2026, c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 01\/07\/2026, quy \u0111\u1ecbnh chi ti\u1ebft Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 252\/2026, thay th\u1ebf Th\u00f4ng t\u01b0 80\/2021\/TT-BTC v\u00e0 Th\u00f4ng t\u01b0 19\/2021\/TT-BTC.<\/p>\n<p style=\"text-align: justify;\">&#8220;Th\u00f4ng t\u01b0 89 2026 \u00e1p d\u1ee5ng khi n\u00e0o?&#8221;. C\u00e2u tr\u1ea3 l\u1eddi l\u00e0 Th\u00f4ng t\u01b0 89\/2026\/TT-BTC \u00e1p d\u1ee5ng t\u1eeb ng\u00e0y 01\/07\/2026. M\u1ed9t s\u1ed1 \u0111i\u1ec3m m\u1edbi c\u1ee7a th\u00f4ng t\u01b0 g\u1ed3m: h\u1ed3 s\u01a1 thu\u1ebf \u0111\u01b0\u1ee3c n\u1ed9p qua c\u1ed5ng d\u1ecbch v\u1ee5 s\u1ed1 qu\u1ed1c gia, h\u1ec7 th\u1ed1ng th\u00f4ng tin c\u1ee7a c\u01a1 quan thu\u1ebf, nh\u00e0 cung c\u1ea5p T-VAN; ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ph\u1ea3i n\u1ed9p l\u1ea1i gi\u1ea5y t\u1edd c\u01a1 quan thu\u1ebf \u0111\u00e3 c\u00f3; c\u00f3 quy tr\u00ecnh gia h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf m\u1edbi.<\/p>\n<p style=\"text-align: justify;\">V\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, t\u1eeb 01\/07\/2026 c\u00e1c quy \u0111\u1ecbnh \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn b\u1edfi Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP v\u00e0 Th\u00f4ng t\u01b0 91\/2026\/TT-BTC. K\u1ebf to\u00e1n c\u1ea7n n\u1eafm c\u00e1c v\u0103n b\u1ea3n n\u00e0y khi l\u1eadp, \u0111i\u1ec1u ch\u1ec9nh, thay th\u1ebf h\u00f3a \u0111\u01a1n GTGT.<\/p>\n<p style=\"text-align: justify;\">Nh\u01b0 v\u1eady, \u0111\u1ec3 x\u1eed l\u00fd thu\u1ebf GTGT \u0111\u1ea7y \u0111\u1ee7, doanh nghi\u1ec7p c\u1ea7n \u0111\u1ecdc song song Th\u00f4ng t\u01b0 69\/2025 (n\u1ed9i dung thu\u1ebf GTGT) v\u00e0 Th\u00f4ng t\u01b0 89\/2026 c\u00f9ng c\u00e1c th\u00f4ng t\u01b0 qu\u1ea3n l\u00fd thu\u1ebf, h\u00f3a \u0111\u01a1n li\u00ean quan (th\u1ee7 t\u1ee5c k\u00ea khai, n\u1ed9p thu\u1ebf, h\u00f3a \u0111\u01a1n).<\/p>\n<h2 style=\"text-align: justify;\">3. Th\u00f4ng t\u01b0 thu\u1ebf GTGT m\u1edbi nh\u1ea5t c\u00f3 g\u00ec kh\u00e1c Th\u00f4ng t\u01b0 219\/2013?<\/h2>\n<p style=\"text-align: justify;\">Th\u00f4ng t\u01b0 219\/2013\/TT-BTC t\u1eebng l\u00e0 v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thu\u1ebf GTGT quen thu\u1ed9c v\u1edbi k\u1ebf to\u00e1n trong h\u01a1n m\u1ed9t th\u1eadp k\u1ef7. Khi chuy\u1ec3n sang Th\u00f4ng t\u01b0 69\/2025\/TT-BTC c\u00f9ng Lu\u1eadt Thu\u1ebf GTGT 2024, c\u00f3 ba nh\u00f3m thay \u0111\u1ed5i \u1ea3nh h\u01b0\u1edfng nhi\u1ec1u nh\u1ea5t \u0111\u1ebfn c\u00f4ng vi\u1ec7c h\u1eb1ng ng\u00e0y: \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf, kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ea7u v\u00e0o v\u00e0 ho\u00e0n thu\u1ebf. Ba ph\u1ea7n d\u01b0\u1edbi \u0111\u00e2y ph\u00e2n t\u00edch t\u1eebng nh\u00f3m.<\/p>\n<h3 style=\"text-align: justify;\">3.1. Thay \u0111\u1ed5i v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf<\/h3>\n<p style=\"text-align: justify;\">Danh m\u1ee5c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT l\u00e0 ph\u1ea7n c\u00f3 nhi\u1ec1u thay \u0111\u1ed5i nh\u1ea5t. Lu\u1eadt Thu\u1ebf GTGT 2024 \u0111\u00e3 chuy\u1ec3n m\u1ed9t s\u1ed1 m\u1eb7t h\u00e0ng tr\u01b0\u1edbc \u0111\u00e2y kh\u00f4ng ch\u1ecbu thu\u1ebf sang ch\u1ecbu thu\u1ebf 5%, ti\u00eau bi\u1ec3u l\u00e0 ph\u00e2n b\u00f3n (t\u1eeb 01\/07\/2025) v\u00e0 t\u00e0u \u0111\u00e1nh b\u1eaft xa b\u1edd. Thay \u0111\u1ed5i n\u00e0y gi\u00fap doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t c\u00e1c m\u1eb7t h\u00e0ng n\u00e0y \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ea7u v\u00e0o.<\/p>\n<p style=\"text-align: justify;\">Ng\u01b0\u1ee3c l\u1ea1i, danh m\u1ee5c kh\u00f4ng ch\u1ecbu thu\u1ebf c\u0169ng \u0111\u01b0\u1ee3c b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh qua c\u00e1c v\u0103n b\u1ea3n sau. 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 l\u00ean 500 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m v\u00e0 s\u1eeda \u0111\u1ed5i quy \u0111\u1ecbnh v\u1ec1 s\u1ea3n ph\u1ea9m n\u00f4ng nghi\u1ec7p ch\u01b0a ch\u1ebf bi\u1ebfn. Ngh\u1ecb \u0111\u1ecbnh 144\/2026\/N\u0110-CP m\u1edf r\u1ed9ng nh\u00f3m d\u1ecbch v\u1ee5 b\u1ea3o hi\u1ec3m thu\u1ed9c di\u1ec7n kh\u00f4ng ch\u1ecbu thu\u1ebf v\u00e0 \u0111i\u1ec1u ch\u1ec9nh quy \u0111\u1ecbnh v\u1edbi ho\u1ea1t \u0111\u1ed9ng b\u00e1n n\u1ee3, kho\u00e1ng s\u1ea3n xu\u1ea5t kh\u1ea9u.<\/p>\n<p style=\"text-align: justify;\">V\u1ec1 th\u1ee7 t\u1ee5c, Th\u00f4ng t\u01b0 69\/2025\/TT-BTC h\u01b0\u1edbng d\u1eabn quy tr\u00ecnh x\u00e1c \u0111\u1ecbnh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf, gi\u00fap doanh nghi\u1ec7p c\u00f3 c\u0103n c\u1ee9 r\u00f5 r\u00e0ng h\u01a1n khi ph\u00e2n lo\u1ea1i. \u0110\u00e2y l\u00e0 \u0111i\u1ec3m kh\u00e1c so v\u1edbi Th\u00f4ng t\u01b0 219 v\u1ed1n li\u1ec7t k\u00ea chi ti\u1ebft danh m\u1ee5c nh\u01b0ng nhi\u1ec1u n\u1ed9i dung \u0111\u00e3 kh\u00f4ng c\u00f2n ph\u00f9 h\u1ee3p v\u1edbi lu\u1eadt m\u1edbi.<\/p>\n<p style=\"text-align: justify;\">Do s\u1ed1 l\u01b0\u1ee3ng thay \u0111\u1ed5i l\u1edbn, doanh nghi\u1ec7p n\u00ean r\u00e0 so\u00e1t l\u1ea1i to\u00e0n b\u1ed9 danh m\u1ee5c h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111ang kinh doanh \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh l\u1ea1i t\u00ecnh tr\u1ea1ng thu\u1ebf c\u1ee7a t\u1eebng m\u1eb7t h\u00e0ng. Nh\u1eefng m\u1eb7t h\u00e0ng tr\u01b0\u1edbc \u0111\u00e2y xu\u1ea5t h\u00f3a \u0111\u01a1n kh\u00f4ng ch\u1ecbu thu\u1ebf c\u00f3 th\u1ec3 \u0111\u00e3 ph\u1ea3i chuy\u1ec3n sang ch\u1ecbu thu\u1ebf 5% ho\u1eb7c ng\u01b0\u1ee3c l\u1ea1i.<\/p>\n<p style=\"text-align: justify;\">Danh m\u1ee5c \u0111\u1ea7y \u0111\u1ee7 c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT n\u0103m 2026 v\u00e0 c\u00e1ch ph\u00e2n lo\u1ea1i theo nh\u00f3m \u0111\u01b0\u1ee3c L\u1ea1c Vi\u1ec7t tr\u00ecnh b\u00e0y chi ti\u1ebft trong b\u00e0i vi\u1ebft ri\u00eang v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT (b\u00e0i vi\u1ebft \u0111ang \u0111\u01b0\u1ee3c ho\u00e0n thi\u1ec7n).<\/p>\n<h3 style=\"text-align: justify;\">3.2. Thay \u0111\u1ed5i v\u1ec1 kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ea7u v\u00e0o \u2013 ng\u01b0\u1ee1ng 5 tri\u1ec7u \u0111\u1ed3ng<\/h3>\n<p style=\"text-align: justify;\">Thay \u0111\u1ed5i c\u00f3 t\u00e1c \u0111\u1ed9ng r\u1ed9ng nh\u1ea5t \u0111\u1ebfn m\u1ecdi doanh nghi\u1ec7p l\u00e0 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o. Theo Th\u00f4ng t\u01b0 219\/2013, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o t\u1eeb 20 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. Theo Lu\u1eadt Thu\u1ebf GTGT 2024, t\u1eeb 01\/07\/2025, ng\u01b0\u1ee1ng n\u00e0y gi\u1ea3m xu\u1ed1ng c\u00f2n 5 tri\u1ec7u \u0111\u1ed3ng, theo Th\u01b0 vi\u1ec7n Ph\u00e1p lu\u1eadt.<\/p>\n<p style=\"text-align: justify;\">H\u1ec7 qu\u1ea3 th\u1ef1c t\u1ebf l\u00e0 ph\u1ea1m vi c\u00e1c giao d\u1ecbch ph\u1ea3i thanh to\u00e1n qua ng\u00e2n h\u00e0ng m\u1edf r\u1ed9ng \u0111\u00e1ng k\u1ec3. C\u00e1c kho\u1ea3n mua th\u01b0\u1eddng xuy\u00ean nh\u01b0 v\u1eadt t\u01b0, v\u0103n ph\u00f2ng ph\u1ea9m, d\u1ecbch v\u1ee5 s\u1eeda ch\u1eefa, ti\u1ebfp kh\u00e1ch c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb 5 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean n\u1ebfu tr\u1ea3 ti\u1ec1n m\u1eb7t s\u1ebd m\u1ea5t quy\u1ec1n kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ea7u v\u00e0o. Doanh nghi\u1ec7p c\u1ea7n s\u1eeda \u0111\u1ed5i quy ch\u1ebf chi ti\u00eau n\u1ed9i b\u1ed9 v\u00e0 h\u01b0\u1edbng d\u1eabn l\u1ea1i cho c\u00e1c b\u1ed9 ph\u1eadn mua h\u00e0ng.<\/p>\n<p style=\"text-align: justify;\">B\u00ean c\u1ea1nh ng\u01b0\u1ee1ng m\u1edbi, Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP li\u1ec7t k\u00ea m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng b\u1eaft bu\u1ed9c ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t, nh\u01b0 thanh to\u00e1n b\u00f9 tr\u1eeb c\u00f3 h\u1ee3p \u0111\u1ed3ng v\u00e0 bi\u00ean b\u1ea3n, thanh to\u00e1n qua b\u00ean th\u1ee9 ba \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n, nh\u00e2n vi\u00ean mua h\u00e0ng theo quy ch\u1ebf r\u1ed3i \u0111\u01b0\u1ee3c doanh nghi\u1ec7p ho\u00e0n tr\u1ea3 qua ng\u00e2n h\u00e0ng. Ngh\u1ecb \u0111\u1ecbnh 144\/2026\/N\u0110-CP b\u1ed5 sung h\u01b0\u1edbng d\u1eabn v\u1edbi h\u00e0ng mua tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p: \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb tr\u01b0\u1edbc h\u1ea1n thanh to\u00e1n, \u0111\u1ebfn h\u1ea1n ch\u01b0a c\u00f3 ch\u1ee9ng t\u1eeb th\u00ec \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m, c\u00f3 ch\u1ee9ng t\u1eeb th\u00ec kh\u00f4i ph\u1ee5c kh\u1ea5u tr\u1eeb.<\/p>\n<p style=\"text-align: justify;\">M\u1ed9t \u0111i\u1ec3m kh\u00e1c c\u1ea7n l\u01b0u \u00fd l\u00e0 c\u00e1ch ph\u00e2n b\u1ed5 thu\u1ebf \u0111\u1ea7u v\u00e0o d\u00f9ng chung cho ho\u1ea1t \u0111\u1ed9ng ch\u1ecbu thu\u1ebf v\u00e0 kh\u00f4ng ch\u1ecbu thu\u1ebf. Ngh\u1ecb \u0111\u1ecbnh 144\/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<p style=\"text-align: justify;\">C\u00f4ng th\u1ee9c, \u0111i\u1ec1u ki\u1ec7n v\u00e0 v\u00ed d\u1ee5 chi ti\u1ebft v\u1ec1 kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y trong b\u00e0i vi\u1ebft v\u1ec1 c\u00e1ch t\u00ednh thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb c\u1ee7a L\u1ea1c Vi\u1ec7t.<\/p>\n<h3 style=\"text-align: justify;\">3.3. Thay \u0111\u1ed5i v\u1ec1 ho\u00e0n thu\u1ebf GTGT<\/h3>\n<p style=\"text-align: justify;\">Ho\u00e0n thu\u1ebf GTGT l\u00e0 n\u1ed9i dung quan tr\u1ecdng v\u1edbi doanh nghi\u1ec7p xu\u1ea5t kh\u1ea9u v\u00e0 doanh nghi\u1ec7p c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0. Lu\u1eadt Thu\u1ebf GTGT 2024 v\u00e0 Th\u00f4ng t\u01b0 69\/2025\/TT-BTC c\u00f3 m\u1ed9t s\u1ed1 thay \u0111\u1ed5i so v\u1edbi quy \u0111\u1ecbnh c\u0169, \u0111\u1ed3ng th\u1eddi Lu\u1eadt 149\/2025\/QH15 ti\u1ebfp t\u1ee5c n\u1edbi l\u1ecfng m\u1ed9t \u0111i\u1ec1u ki\u1ec7n quan tr\u1ecdng.<\/p>\n<p style=\"text-align: justify;\">V\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u, Th\u00f4ng t\u01b0 69\/2025\/TT-BTC quy \u0111\u1ecbnh doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf khi s\u1ed1 thu\u1ebf \u0111\u1ea7u v\u00e0o ch\u01b0a \u0111\u01b0\u1ee3c 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 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u. Lu\u1eadt m\u1edbi c\u00f2n b\u1ed5 sung tr\u01b0\u1eddng h\u1ee3p ho\u00e0n thu\u1ebf cho doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a ch\u1ecbu thu\u1ebf su\u1ea5t 5% v\u00e0 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0.<\/p>\n<p style=\"text-align: justify;\">Thay \u0111\u1ed5i \u0111\u00e1ng ch\u00fa \u00fd nh\u1ea5t \u0111\u1ebfn t\u1eeb Lu\u1eadt 149\/2025\/QH15. Lu\u1eadt s\u1eeda \u0111\u1ed5i b\u00e3i b\u1ecf \u0111i\u1ec3m c kho\u1ea3n 9 \u0110i\u1ec1u 15 Lu\u1eadt Thu\u1ebf GTGT 2024, t\u1ee9c b\u1ecf \u0111i\u1ec1u ki\u1ec7n ng\u01b0\u1eddi mua ch\u1ec9 \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf khi ng\u01b0\u1eddi b\u00e1n \u0111\u00e3 k\u00ea khai, n\u1ed9p thu\u1ebf. Tr\u01b0\u1edbc khi b\u00e3i b\u1ecf, \u0111i\u1ec1u ki\u1ec7n n\u00e0y khi\u1ebfn nhi\u1ec1u doanh nghi\u1ec7p g\u1eb7p kh\u00f3 kh\u0103n v\u00ec ph\u1ea3i ph\u1ee5 thu\u1ed9c v\u00e0o vi\u1ec7c tu\u00e2n th\u1ee7 c\u1ee7a nh\u00e0 cung c\u1ea5p, m\u1ed9t y\u1ebfu t\u1ed1 n\u1eb1m ngo\u00e0i kh\u1ea3 n\u0103ng ki\u1ec3m so\u00e1t c\u1ee7a h\u1ecd.<\/p>\n<p style=\"text-align: justify;\">V\u1ec1 th\u1ee7 t\u1ee5c ho\u00e0n thu\u1ebf, t\u1eeb 01\/07\/2026, h\u1ed3 s\u01a1 v\u00e0 quy tr\u00ecnh \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025 v\u00e0 Th\u00f4ng t\u01b0 89\/2026\/TT-BTC. Doanh nghi\u1ec7p n\u00ean chu\u1ea9n b\u1ecb \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 ch\u1ee9ng minh ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t kh\u1ea9u nh\u01b0 h\u1ee3p \u0111\u1ed3ng, t\u1edd khai h\u1ea3i quan, ch\u1ee9ng t\u1eeb thanh to\u00e1n \u0111\u1ec3 r\u00fat ng\u1eafn th\u1eddi gian gi\u1ea3i quy\u1ebft.<\/p>\n<p style=\"text-align: justify;\">Nh\u00ecn chung, c\u00e1c thay \u0111\u1ed5i v\u1ec1 ho\u00e0n thu\u1ebf theo h\u01b0\u1edbng thu\u1eadn l\u1ee3i h\u01a1n cho doanh nghi\u1ec7p, nh\u01b0ng \u0111i k\u00e8m y\u00eau c\u1ea7u v\u1ec1 h\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb ch\u1eb7t ch\u1ebd h\u01a1n.<\/p>\n<h2 style=\"text-align: justify;\">4. Thu\u1ebf su\u1ea5t thu\u1ebf GTGT n\u0103m 2026 l\u00e0 bao nhi\u00eau?<\/h2>\n<p style=\"text-align: justify;\">&#8220;Thu\u1ebf GTGT n\u0103m 2026 l\u00e0 bao nhi\u00eau?&#8221; c\u00e2u tr\u1ea3 l\u1eddi g\u1ed3m hai l\u1edbp: thu\u1ebf su\u1ea5t theo lu\u1eadt v\u00e0 ch\u00ednh s\u00e1ch gi\u1ea3m thu\u1ebf t\u1ea1m th\u1eddi. Doanh nghi\u1ec7p c\u1ea7n n\u1eafm c\u1ea3 hai \u0111\u1ec3 ghi \u0111\u00fang thu\u1ebf su\u1ea5t tr\u00ean h\u00f3a \u0111\u01a1n, k\u00ea khai ch\u00ednh x\u00e1c.<\/p>\n<p style=\"text-align: justify;\">Theo Lu\u1eadt Thu\u1ebf GTGT 2024, c\u00f3 ba m\u1ee9c thu\u1ebf su\u1ea5t ch\u00ednh. 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 \u0111\u1eb7c th\u00f9 nh\u01b0 v\u1eadn t\u1ea3i qu\u1ed1c t\u1ebf, h\u00e0ng b\u00e1n t\u1ea1i c\u1eeda h\u00e0ng mi\u1ec5n thu\u1ebf. Thu\u1ebf su\u1ea5t 5% \u00e1p d\u1ee5ng cho m\u1ed9t s\u1ed1 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 thi\u1ebft y\u1ebfu, trong \u0111\u00f3 c\u00f3 ph\u00e2n b\u00f3n t\u1eeb 01\/07\/2025. Thu\u1ebf su\u1ea5t 10% \u00e1p d\u1ee5ng cho c\u00e1c h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u00f2n l\u1ea1i. Ngo\u00e0i ra, c\u00e1c h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 thu\u1ed9c \u0110i\u1ec1u 5 l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf.<\/p>\n<p style=\"text-align: justify;\">L\u1edbp th\u1ee9 hai l\u00e0 ch\u00ednh s\u00e1ch gi\u1ea3m thu\u1ebf. Theo Ngh\u1ecb quy\u1ebft 204\/2025\/QH15, Ch\u00ednh ph\u1ee7 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh 174\/2025\/N\u0110-CP ng\u00e0y 30\/06\/2025, gi\u1ea3m thu\u1ebf GTGT t\u1eeb 10% xu\u1ed1ng 8% cho 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. \u0110\u00e2y ch\u00ednh l\u00e0 ch\u00ednh s\u00e1ch \u0111\u01b0\u1ee3c nh\u1eafc \u0111\u1ebfn trong c\u00e2u h\u1ecfi &#8220;Gi\u1ea3m thu\u1ebf GTGT 2% theo ngh\u1ecb \u0111\u1ecbnh n\u00e0o?&#8221;.<\/p>\n<table>\n<thead>\n<tr>\n<th>M\u1ee9c thu\u1ebf su\u1ea5t<\/th>\n<th>\u00c1p d\u1ee5ng<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>0%<\/td>\n<td>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<\/td>\n<\/tr>\n<tr>\n<td>5%<\/td>\n<td>M\u1ed9t s\u1ed1 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 thi\u1ebft y\u1ebfu (v\u00ed d\u1ee5 ph\u00e2n b\u00f3n)<\/td>\n<\/tr>\n<tr>\n<td>8%<\/td>\n<td>H\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf 10% \u0111\u01b0\u1ee3c gi\u1ea3m theo N\u0110 174\/2025, \u0111\u1ebfn h\u1ebft 31\/12\/2026<\/td>\n<\/tr>\n<tr>\n<td>10%<\/td>\n<td>C\u00e1c h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u00f2n l\u1ea1i<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">Kh\u00f4ng ph\u1ea3i m\u1ecdi h\u00e0ng h\u00f3a ch\u1ecbu thu\u1ebf 10% \u0111\u1ec1u \u0111\u01b0\u1ee3c gi\u1ea3m. 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). Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf ph\u1ea3i k\u00ea khai 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 174\/2025.<\/p>\n<p style=\"text-align: justify;\">V\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf, c\u00e1ch t\u00ednh thu\u1ebf \u0111\u1ea7u ra \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 8% tr\u00ean gi\u00e1 t\u00ednh thu\u1ebf, c\u00f2n quy \u0111\u1ecbnh v\u1ec1 kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ea7u v\u00e0o kh\u00f4ng thay \u0111\u1ed5i. B\u00ean mua v\u1eabn \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb \u0111\u00fang s\u1ed1 thu\u1ebf ghi tr\u00ean h\u00f3a \u0111\u01a1n n\u1ebfu \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb.<\/p>\n<p style=\"text-align: justify;\">M\u1ed9t l\u01b0u \u00fd cho k\u1ebf ho\u1ea1ch n\u0103m 2027: ch\u00ednh s\u00e1ch gi\u1ea3m thu\u1ebf 8% hi\u1ec7n ch\u1ec9 \u00e1p d\u1ee5ng \u0111\u1ebfn h\u1ebft 31\/12\/2026. Doanh nghi\u1ec7p n\u00ean theo d\u00f5i v\u0103n b\u1ea3n m\u1edbi \u0111\u1ec3 bi\u1ebft ch\u00ednh s\u00e1ch c\u00f3 \u0111\u01b0\u1ee3c gia h\u1ea1n hay kh\u00f4ng, tr\u00e1nh ghi sai thu\u1ebf su\u1ea5t tr\u00ean h\u00f3a \u0111\u01a1n t\u1eeb ng\u00e0y 01\/01\/2027 (c\u1ea7n tra c\u1ee9u ngu\u1ed3n: v\u0103n b\u1ea3n v\u1ec1 ch\u00ednh s\u00e1ch gi\u1ea3m thu\u1ebf GTGT \u00e1p d\u1ee5ng t\u1eeb n\u0103m 2027, n\u1ebfu c\u00f3).<\/p>\n<h2 style=\"text-align: justify;\">5. L\u01b0u \u00fd tr\u00e1nh nh\u1ea7m l\u1eabn khi tra c\u1ee9u th\u00f4ng t\u01b0 thu\u1ebf GTGT m\u1edbi nh\u1ea5t<\/h2>\n<p style=\"text-align: justify;\">V\u1edbi s\u1ed1 l\u01b0\u1ee3ng v\u0103n b\u1ea3n thu\u1ebf l\u1edbn ban h\u00e0nh trong th\u1eddi gian ng\u1eafn, vi\u1ec7c tra c\u1ee9u nh\u1ea7m th\u00f4ng t\u01b0 l\u00e0 r\u1ee7i ro th\u1ef1c t\u1ebf.<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">Nh\u1ea7m l\u1eabn th\u1ee9 nh\u1ea5t li\u00ean quan \u0111\u1ebfn Th\u00f4ng t\u01b0 18\/2026\/TT-BTC. M\u1ed9t s\u1ed1 b\u00e0i vi\u1ebft trong top k\u1ebft qu\u1ea3 t\u00ecm ki\u1ebfm g\u1ecdi \u0111\u00e2y l\u00e0 &#8220;h\u01b0\u1edbng d\u1eabn m\u1edbi v\u1ec1 thu\u1ebf GTGT&#8221;. Tuy nhi\u00ean, theo Th\u01b0 vi\u1ec7n Ph\u00e1p lu\u1eadt v\u00e0 c\u1ed5ng th\u00f4ng tin x\u00e2y d\u1ef1ng ch\u00ednh s\u00e1ch c\u1ee7a Ch\u00ednh ph\u1ee7, Th\u00f4ng t\u01b0 18\/2026\/TT-BTC quy \u0111\u1ecbnh v\u1ec1 h\u1ed3 s\u01a1, th\u1ee7 t\u1ee5c qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh, kh\u00f4ng ph\u1ea3i th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng. Doanh nghi\u1ec7p kh\u00f4ng n\u00ean d\u00f9ng th\u00f4ng t\u01b0 n\u00e0y l\u00e0m c\u0103n c\u1ee9 v\u1ec1 thu\u1ebf GTGT c\u1ee7a doanh nghi\u1ec7p.<\/li>\n<li aria-level=\"1\">Nh\u1ea7m l\u1eabn th\u1ee9 hai l\u00e0 ti\u1ebfp t\u1ee5c d\u00f9ng Th\u00f4ng t\u01b0 219\/2013\/TT-BTC. 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. C\u00e1c tr\u00edch d\u1eabn ki\u1ec3u &#8220;theo \u0110i\u1ec1u X Th\u00f4ng t\u01b0 219&#8221; trong h\u1ed3 s\u01a1, c\u00f4ng v\u0103n m\u1edbi c\u1ea7n \u0111\u01b0\u1ee3c thay b\u1eb1ng c\u0103n c\u1ee9 t\u01b0\u01a1ng \u1ee9ng c\u1ee7a lu\u1eadt, ngh\u1ecb \u0111\u1ecbnh, th\u00f4ng t\u01b0 m\u1edbi.<\/li>\n<li aria-level=\"1\">Nh\u1ea7m l\u1eabn th\u1ee9 ba l\u00e0 d\u00f9ng Th\u00f4ng t\u01b0 80\/2021\/TT-BTC cho th\u1ee7 t\u1ee5c k\u00ea khai sau ng\u00e0y 01\/07\/2026. Th\u00f4ng t\u01b0 n\u00e0y \u0111\u00e3 \u0111\u01b0\u1ee3c thay th\u1ebf b\u1edfi Th\u00f4ng t\u01b0 89\/2026\/TT-BTC. Nh\u1ea7m l\u1eabn th\u1ee9 t\u01b0 l\u00e0 \u0111\u1ecdc Ngh\u1ecb \u0111\u1ecbnh 181\/2025 b\u1ea3n g\u1ed1c m\u00e0 kh\u00f4ng c\u1eadp nh\u1eadt c\u00e1c s\u1eeda \u0111\u1ed5i c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 144\/2026.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">\u0110\u1ec3 ki\u1ec3m tra hi\u1ec7u l\u1ef1c v\u0103n b\u1ea3n, k\u1ebf to\u00e1n n\u00ean th\u1ef1c hi\u1ec7n c\u00e1c b\u01b0\u1edbc sau:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">Tra c\u1ee9u s\u1ed1 hi\u1ec7u v\u0103n b\u1ea3n tr\u00ean c\u1ed5ng v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt ch\u00ednh th\u1ee9c ho\u1eb7c th\u01b0 vi\u1ec7n v\u0103n b\u1ea3n c\u00f3 ghi t\u00ecnh tr\u1ea1ng hi\u1ec7u l\u1ef1c.<\/li>\n<li aria-level=\"1\">\u0110\u1ecdc ph\u1ea7n &#8220;hi\u1ec7u l\u1ef1c thi h\u00e0nh&#8221; v\u00e0 &#8220;v\u0103n b\u1ea3n b\u1ecb thay th\u1ebf, b\u00e3i b\u1ecf&#8221; \u1edf cu\u1ed1i v\u0103n b\u1ea3n.<\/li>\n<li aria-level=\"1\">Ki\u1ec3m tra v\u0103n b\u1ea3n s\u1eeda \u0111\u1ed5i, b\u1ed5 sung ho\u1eb7c v\u0103n b\u1ea3n h\u1ee3p nh\u1ea5t m\u1edbi nh\u1ea5t.<\/li>\n<li aria-level=\"1\">\u0110\u1ed1i chi\u1ebfu t\u00ean v\u0103n b\u1ea3n v\u1edbi n\u1ed9i dung c\u1ea7n \u00e1p d\u1ee5ng, tr\u00e1nh d\u1ef1a v\u00e0o ti\u00eau \u0111\u1ec1 b\u00e0i vi\u1ebft.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">M\u1ed9t th\u00f3i quen h\u1eefu \u00edch l\u00e0 l\u01b0u l\u1ea1i \u0111\u01b0\u1eddng d\u1eabn v\u0103n b\u1ea3n g\u1ed1c k\u00e8m ng\u00e0y tra c\u1ee9u trong h\u1ed3 s\u01a1 n\u1ed9i b\u1ed9 m\u1ed7i khi \u00e1p d\u1ee5ng m\u1ed9t quy \u0111\u1ecbnh m\u1edbi. Khi c\u01a1 quan thu\u1ebf ho\u1eb7c ki\u1ec3m to\u00e1n \u0111\u1eb7t c\u00e2u h\u1ecfi, k\u1ebf to\u00e1n c\u00f3 th\u1ec3 ch\u1ec9 ra ngay c\u0103n c\u1ee9 \u0111\u00e3 d\u00f9ng t\u1ea1i th\u1eddi \u0111i\u1ec3m x\u1eed l\u00fd nghi\u1ec7p v\u1ee5, \u0111\u1ed3ng th\u1eddi d\u1ec5 d\u00e0ng r\u00e0 so\u00e1t l\u1ea1i n\u1ebfu v\u0103n b\u1ea3n \u0111\u00f3 sau n\u00e0y b\u1ecb s\u1eeda \u0111\u1ed5i.<\/p>\n<p style=\"text-align: justify;\">Ngo\u00e0i ra, khi m\u1ed9t b\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn n\u00eau c\u0103n c\u1ee9 ph\u00e1p l\u00fd, h\u00e3y ki\u1ec3m tra ng\u00e0y \u0111\u0103ng b\u00e0i so v\u1edbi ng\u00e0y hi\u1ec7u l\u1ef1c c\u1ee7a v\u0103n b\u1ea3n. M\u1ed9t b\u00e0i vi\u1ebft \u0111\u0103ng tr\u01b0\u1edbc 01\/07\/2025 g\u1ea7n nh\u01b0 ch\u1eafc ch\u1eafn \u0111ang h\u01b0\u1edbng d\u1eabn theo Th\u00f4ng t\u01b0 219 v\u00e0 lu\u1eadt c\u0169, d\u00f9 v\u1eabn xu\u1ea5t hi\u1ec7n \u1edf v\u1ecb tr\u00ed cao tr\u00ean k\u1ebft qu\u1ea3 t\u00ecm ki\u1ebfm.<\/p>\n<p style=\"text-align: justify;\">B\u00ean c\u1ea1nh \u0111\u00f3, doanh nghi\u1ec7p n\u00ean \u01b0u ti\u00ean ngu\u1ed3n th\u00f4ng tin ch\u00ednh th\u1ee9c nh\u01b0 c\u1ed5ng th\u00f4ng tin c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh, c\u01a1 quan thu\u1ebf, c\u1ed5ng v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt, thay v\u00ec ch\u1ec9 d\u1ef1a v\u00e0o b\u00e0i vi\u1ebft c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb cung c\u1ea5p d\u1ecbch v\u1ee5.<\/p>\n<h2 style=\"text-align: justify;\">6. C\u1eadp nh\u1eadt th\u00f4ng t\u01b0 thu\u1ebf GTGT m\u1edbi nh\u1ea5t v\u00e0o nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n<\/h2>\n<p style=\"text-align: justify;\">Bi\u1ebft th\u00f4ng t\u01b0 thu\u1ebf GTGT m\u1edbi nh\u1ea5t l\u00e0 b\u01b0\u1edbc \u0111\u1ea7u; \u0111i\u1ec1u quan tr\u1ecdng h\u01a1n l\u00e0 \u0111\u01b0a c\u00e1c thay \u0111\u1ed5i v\u00e0o nghi\u1ec7p v\u1ee5 h\u1eb1ng ng\u00e0y m\u1ed9t c\u00e1ch c\u00f3 h\u1ec7 th\u1ed1ng. N\u1ebfu kh\u00f4ng c\u1eadp nh\u1eadt k\u1ecbp, doanh nghi\u1ec7p c\u00f3 th\u1ec3 ti\u1ebfp t\u1ee5c ghi sai thu\u1ebf su\u1ea5t, k\u00ea khai kh\u1ea5u tr\u1eeb kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ho\u1eb7c b\u1ecf l\u1ee1 quy\u1ec1n ho\u00e0n thu\u1ebf.<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">B\u01b0\u1edbc \u0111\u1ea7u ti\u00ean l\u00e0 r\u00e0 so\u00e1t danh m\u1ee5c h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5. V\u1edbi m\u1ed7i m\u1eb7t h\u00e0ng, c\u1ea7n x\u00e1c \u0111\u1ecbnh l\u1ea1i t\u00ecnh tr\u1ea1ng thu\u1ebf theo Lu\u1eadt Thu\u1ebf GTGT 2024 v\u00e0 c\u00e1c s\u1eeda \u0111\u1ed5i: kh\u00f4ng ch\u1ecbu thu\u1ebf, ch\u1ecbu thu\u1ebf 0%, 5%, 10% hay \u0111\u01b0\u1ee3c gi\u1ea3m c\u00f2n 8% \u0111\u1ebfn h\u1ebft n\u0103m 2026. K\u1ebft qu\u1ea3 r\u00e0 so\u00e1t n\u00ean \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt v\u00e0o danh m\u1ee5c h\u00e0ng h\u00f3a tr\u00ean ph\u1ea7n m\u1ec1m \u0111\u1ec3 h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c l\u1eadp \u0111\u00fang thu\u1ebf su\u1ea5t ngay t\u1eeb \u0111\u1ea7u.<\/li>\n<li aria-level=\"1\">B\u01b0\u1edbc th\u1ee9 hai l\u00e0 c\u1eadp nh\u1eadt quy ch\u1ebf chi ti\u00eau v\u00e0 ki\u1ec3m so\u00e1t h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o. Quy ch\u1ebf c\u1ea7n quy \u0111\u1ecbnh c\u00e1c kho\u1ea3n mua t\u1eeb 5 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean ph\u1ea3i thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t, h\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd c\u00e1c tr\u01b0\u1eddng h\u1ee3p tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p theo Ngh\u1ecb \u0111\u1ecbnh 144\/2026 v\u00e0 quy tr\u00ecnh ki\u1ec3m tra h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o tr\u01b0\u1edbc khi thanh to\u00e1n.<\/li>\n<li aria-level=\"1\">B\u01b0\u1edbc th\u1ee9 ba l\u00e0 c\u1eadp nh\u1eadt quy tr\u00ecnh k\u00ea khai theo Th\u00f4ng t\u01b0 89\/2026\/TT-BTC t\u1eeb 01\/07\/2026, bao g\u1ed3m k\u00eanh n\u1ed9p h\u1ed3 s\u01a1, m\u1eabu bi\u1ec3u v\u00e0 quy tr\u00ecnh gia h\u1ea1n.<\/li>\n<li aria-level=\"1\">B\u01b0\u1edbc th\u1ee9 t\u01b0 l\u00e0 \u0111\u00e0o t\u1ea1o \u0111\u1ed9i ng\u0169 k\u1ebf to\u00e1n v\u00e0 c\u00e1c b\u1ed9 ph\u1eadn li\u00ean quan nh\u01b0 mua h\u00e0ng, b\u00e1n h\u00e0ng v\u1ec1 c\u00e1c thay \u0111\u1ed5i, v\u00ec nhi\u1ec1u sai s\u00f3t thu\u1ebf ph\u00e1t sinh t\u1eeb kh\u00e2u ch\u1ee9ng t\u1eeb \u1edf c\u00e1c b\u1ed9 ph\u1eadn ngo\u00e0i k\u1ebf to\u00e1n.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">C\u00f4ng c\u1ee5 ph\u00f9 h\u1ee3p gi\u00fap vi\u1ec7c c\u1eadp nh\u1eadt nhanh \u0111\u1ed3ng b\u1ed9 h\u01a1n. 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 mua h\u00e0ng, b\u00e1n h\u00e0ng, kho, gi\u00fap c\u00e1c thay \u0111\u1ed5i v\u1ec1 danh m\u1ee5c h\u00e0ng h\u00f3a v\u00e0 quy tr\u00ecnh \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng th\u1ed1ng nh\u1ea5t tr\u00ean to\u00e0n h\u1ec7 th\u1ed1ng. T\u00ednh n\u0103ng AI \u0111\u1ecdc h\u00f3a \u0111\u01a1n b\u1eb1ng OCR gi\u00fap gi\u1ea3m nh\u1eadp li\u1ec7u, sai s\u00f3t khi x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o.<\/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\/54679\" \/><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;\">Cu\u1ed1i c\u00f9ng, doanh nghi\u1ec7p n\u00ean duy tr\u00ec m\u1ed9t danh m\u1ee5c v\u0103n b\u1ea3n thu\u1ebf GTGT \u00e1p d\u1ee5ng n\u1ed9i b\u1ed9, ghi r\u00f5 s\u1ed1 hi\u1ec7u, hi\u1ec7u l\u1ef1c, n\u1ed9i dung \u1ea3nh h\u01b0\u1edfng, c\u1eadp nh\u1eadt m\u1ed7i khi c\u00f3 v\u0103n b\u1ea3n m\u1edbi. B\u1ea1n c\u00f3 th\u1ec3 tham kh\u1ea3o th\u00eam b\u00e0i <a href=\"https:\/\/lacviet.vn\/thue-gtgt\/\">thu\u1ebf GTGT<\/a> v\u00e0 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<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>Th\u00f4ng t\u01b0 69\/2025 c\u00f3 hi\u1ec7u l\u1ef1c khi n\u00e0o?<\/strong><\/p>\n<p style=\"text-align: justify;\">Theo Th\u01b0 vi\u1ec7n Ph\u00e1p lu\u1eadt, Th\u00f4ng t\u01b0 69\/2025\/TT-BTC \u0111\u01b0\u1ee3c ban h\u00e0nh ng\u00e0y 01\/07\/2025 v\u00e0 c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb c\u00f9ng ng\u00e0y, \u0111\u1ed3ng b\u1ed9 v\u1edbi th\u1eddi \u0111i\u1ec3m Lu\u1eadt Thu\u1ebf GTGT 2024 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP c\u00f3 hi\u1ec7u l\u1ef1c.<\/p>\n<p style=\"text-align: justify;\"><strong>Th\u00f4ng t\u01b0 219 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 t\u1eeb 01\/07\/2025. C\u00e1c giao d\u1ecbch ph\u00e1t sinh t\u1eeb th\u1eddi \u0111i\u1ec3m n\u00e0y \u00e1p d\u1ee5ng quy \u0111\u1ecbnh m\u1edbi.<\/p>\n<p style=\"text-align: justify;\"><strong>Ngh\u1ecb \u0111\u1ecbnh h\u01b0\u1edbng d\u1eabn Lu\u1eadt Thu\u1ebf GTGT m\u1edbi nh\u1ea5t l\u00e0 ngh\u1ecb \u0111\u1ecbnh n\u00e0o?<\/strong><\/p>\n<p style=\"text-align: justify;\">Ngh\u1ecb \u0111\u1ecbnh quy \u0111\u1ecbnh chi ti\u1ebft Lu\u1eadt Thu\u1ebf GTGT l\u00e0 Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP, \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung b\u1edfi Ngh\u1ecb \u0111\u1ecbnh 144\/2026\/N\u0110-CP c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 20\/06\/2026. Ch\u00ednh s\u00e1ch gi\u1ea3m thu\u1ebf 2% \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh ri\u00eang t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 174\/2025\/N\u0110-CP.<\/p>\n<p style=\"text-align: justify;\"><strong>C\u00f3 nh\u1eefng th\u00f4ng t\u01b0, ngh\u1ecb \u0111\u1ecbnh n\u00e0o v\u1ec1 thu\u1ebf m\u1edbi nh\u1ea5t?<\/strong><\/p>\n<p style=\"text-align: justify;\">N\u0103m 2026, ngo\u00e0i c\u00e1c v\u0103n b\u1ea3n v\u1ec1 thu\u1ebf GTGT, n\u1ed5i b\u1eadt c\u00f3 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025 hi\u1ec7u l\u1ef1c 01\/07\/2026 c\u00f9ng Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP v\u00e0 c\u00e1c th\u00f4ng t\u01b0 s\u1ed1 89 \u2013 94\/2026\/TT-BTC v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf, h\u00f3a \u0111\u01a1n. Doanh nghi\u1ec7p n\u00ean theo d\u00f5i th\u01b0\u1eddng xuy\u00ean v\u00ec danh s\u00e1ch n\u00e0y c\u00f3 th\u1ec3 ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c b\u1ed5 sung.<\/p>\n<p style=\"text-align: justify;\"><strong>Th\u00f4ng t\u01b0 89\/2026 c\u00f3 thay th\u1ebf Th\u00f4ng t\u01b0 69\/2025 kh\u00f4ng?<\/strong><\/p>\n<p style=\"text-align: justify;\">Kh\u00f4ng. Th\u00f4ng t\u01b0 89\/2026\/TT-BTC h\u01b0\u1edbng d\u1eabn Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf, thay th\u1ebf Th\u00f4ng t\u01b0 80\/2021\/TT-BTC; Th\u00f4ng t\u01b0 69\/2025\/TT-BTC h\u01b0\u1edbng d\u1eabn Lu\u1eadt Thu\u1ebf GTGT v\u1eabn ti\u1ebfp t\u1ee5c \u00e1p d\u1ee5ng.<\/p>\n<p style=\"text-align: justify;\"><strong>Th\u00f4ng t\u01b0 18\/2026\/TT-BTC c\u00f3 ph\u1ea3i th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn thu\u1ebf GTGT kh\u00f4ng?<\/strong><\/p>\n<p style=\"text-align: justify;\">Kh\u00f4ng. Theo Th\u01b0 vi\u1ec7n Ph\u00e1p lu\u1eadt, Th\u00f4ng t\u01b0 18\/2026\/TT-BTC quy \u0111\u1ecbnh v\u1ec1 h\u1ed3 s\u01a1, th\u1ee7 t\u1ee5c qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh. Doanh nghi\u1ec7p c\u1ea7n d\u00f9ng Th\u00f4ng t\u01b0 69\/2025\/TT-BTC khi x\u00e1c \u0111\u1ecbnh c\u00e1c n\u1ed9i dung v\u1ec1 thu\u1ebf GTGT.<\/p>\n<p style=\"text-align: justify;\"><strong>Thu\u1ebf su\u1ea5t 8% c\u00f2n \u00e1p d\u1ee5ng \u0111\u1ebfn khi n\u00e0o?<\/strong><\/p>\n<p style=\"text-align: justify;\">Theo Ngh\u1ecb \u0111\u1ecbnh 174\/2025\/N\u0110-CP, m\u1ee9c gi\u1ea3m thu\u1ebf t\u1eeb 10% xu\u1ed1ng 8% \u00e1p d\u1ee5ng \u0111\u1ebfn h\u1ebft ng\u00e0y 31\/12\/2026 v\u1edbi c\u00e1c h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng thu\u1ed9c nh\u00f3m b\u1ecb lo\u1ea1i tr\u1eeb.<\/p>\n<p style=\"text-align: justify;\">X\u00e1c \u0111\u1ecbnh \u0111\u00fang th\u00f4ng t\u01b0 thu\u1ebf GTGT m\u1edbi nh\u1ea5t l\u00e0 n\u1ec1n t\u1ea3ng \u0111\u1ec3 doanh nghi\u1ec7p \u00e1p d\u1ee5ng ch\u00ednh s\u00e1ch thu\u1ebf ch\u00ednh x\u00e1c. N\u0103m 2026, v\u0103n b\u1ea3n trung t\u00e2m l\u00e0 Th\u00f4ng t\u01b0 69\/2025\/TT-BTC, \u0111i c\u00f9ng Lu\u1eadt Thu\u1ebf GTGT 2024, Lu\u1eadt 149\/2025, Ngh\u1ecb \u0111\u1ecbnh 181\/2025 (s\u1eeda \u0111\u1ed5i b\u1edfi Ngh\u1ecb \u0111\u1ecbnh 144\/2026), Ngh\u1ecb \u0111\u1ecbnh 174\/2025 v\u1ec1 gi\u1ea3m thu\u1ebf v\u00e0 h\u1ec7 th\u1ed1ng v\u0103n b\u1ea3n qu\u1ea3n l\u00fd thu\u1ebf m\u1edbi t\u1eeb 01\/07\/2026.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Th\u00f4ng t\u01b0 thu\u1ebf GTGT m\u1edbi nh\u1ea5t \u0111ang \u00e1p d\u1ee5ng n\u0103m 2026 l\u00e0 Th\u00f4ng t\u01b0 69\/2025\/TT-BTC, ban h\u00e0nh v\u00e0 c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/07\/2025, quy \u0111\u1ecbnh chi ti\u1ebft Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 48\/2024\/QH15 v\u00e0 h\u01b0\u1edbng d\u1eabn Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP. Th\u00f4ng t\u01b0 n\u00e0y thay th\u1ebf Th\u00f4ng t\u01b0 219\/2013\/TT-BTC, Th\u00f4ng t\u01b0 193\/2015\/TT-BTC c\u00f9ng nhi\u1ec1u th\u00f4ng [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":54693,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[152],"tags":[194],"class_list":["post-54679","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\/54679","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=54679"}],"version-history":[{"count":2,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/posts\/54679\/revisions"}],"predecessor-version":[{"id":54694,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/posts\/54679\/revisions\/54694"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/media\/54693"}],"wp:attachment":[{"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/media?parent=54679"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/categories?post=54679"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/tags?post=54679"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}