{"id":54680,"date":"2026-10-09T11:51:20","date_gmt":"2026-10-09T04:51:20","guid":{"rendered":"https:\/\/lacviet.vn\/?p=54680"},"modified":"2026-10-09T11:52:36","modified_gmt":"2026-10-09T04:52:36","slug":"doanh-thu-khong-chiu-thue-gtgt","status":"publish","type":"post","link":"https:\/\/lacviet.vn\/en\/doanh-thu-khong-chiu-thue-gtgt\/","title":{"rendered":"C\u00e1ch x\u00e1c \u0111\u1ecbnh doanh thu kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT, xu\u1ea5t h\u00f3a \u0111\u01a1n v\u00e0 k\u00ea khai 2026"},"content":{"rendered":"<p style=\"text-align: justify;\"><strong>Doanh thu kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT<\/strong> l\u00e0 doanh thu t\u1eeb b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 thu\u1ed9c danh m\u1ee5c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf t\u1ea1i \u0110i\u1ec1u 5 Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng s\u1ed1 48\/2024\/QH15, \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i b\u1edfi Lu\u1eadt 149\/2025\/QH15 t\u1eeb ng\u00e0y 01\/01\/2026. Doanh nghi\u1ec7p kh\u00f4ng t\u00ednh thu\u1ebf GTGT \u0111\u1ea7u ra cho kho\u1ea3n doanh thu n\u00e0y, nh\u01b0ng v\u1eabn ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n, k\u00ea khai tr\u00ean t\u1edd khai thu\u1ebf v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o t\u01b0\u01a1ng \u1ee9ng.<\/p>\n<p style=\"text-align: justify;\">R\u1ea5t nhi\u1ec1u doanh nghi\u1ec7p c\u00f3 doanh thu h\u1ed7n h\u1ee3p: v\u1eeba b\u00e1n h\u00e0ng h\u00f3a ch\u1ecbu thu\u1ebf, v\u1eeba c\u00f3 c\u00e1c kho\u1ea3n thu nh\u01b0 l\u00e3i cho vay, ph\u00ed b\u1ea3o hi\u1ec3m, h\u1ecdc ph\u00ed d\u1ea1y ngh\u1ec1 hay b\u00e1n n\u00f4ng s\u1ea3n t\u1ef1 s\u1ea3n xu\u1ea5t. Ch\u1ec9 c\u1ea7n x\u00e1c \u0111\u1ecbnh sai tr\u1ea1ng th\u00e1i thu\u1ebf c\u1ee7a m\u1ed9t kho\u1ea3n doanh thu, k\u1ebf to\u00e1n c\u00f3 th\u1ec3 l\u1eadp h\u00f3a \u0111\u01a1n sai thu\u1ebf su\u1ea5t, k\u00ea khai sai ch\u1ec9 ti\u00eau, ph\u00e2n b\u1ed5 sai thu\u1ebf \u0111\u1ea7u v\u00e0o, d\u1eabn \u0111\u1ebfn b\u1ecb truy thu khi c\u01a1 quan thu\u1ebf ki\u1ec3m tra.<\/p>\n<p style=\"text-align: justify;\">Trong b\u00e0i vi\u1ebft n\u00e0y, <a href=\"https:\/\/lacviet.vn\/\">L\u1ea1c Vi\u1ec7t<\/a> s\u1ebd gi\u00fap b\u1ea1n hi\u1ec3u \u0111\u00fang doanh thu kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT l\u00e0 g\u00ec, ph\u00e2n bi\u1ec7t v\u1edbi doanh thu thu\u1ebf su\u1ea5t 0% v\u00e0 doanh thu kh\u00f4ng ph\u1ea3i k\u00ea khai, c\u00e1ch xu\u1ea5t h\u00f3a \u0111\u01a1n, k\u00ea khai tr\u00ean t\u1edd khai m\u1edbi v\u00e0 c\u00e1ch ph\u00e2n b\u1ed5 thu\u1ebf \u0111\u1ea7u v\u00e0o d\u00f9ng chung theo quy \u0111\u1ecbnh \u0111ang c\u00f3 hi\u1ec7u l\u1ef1c n\u0103m 2026.<\/p>\n<h2 style=\"text-align: justify;\">1. Doanh thu kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT l\u00e0 g\u00ec?<\/h2>\n<blockquote>\n<p style=\"text-align: justify;\"><strong>Doanh thu kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT<\/strong> l\u00e0 ph\u1ea7n doanh thu ph\u00e1t sinh t\u1eeb nh\u1eefng h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 m\u00e0 ph\u00e1p lu\u1eadt \u0111\u1eb7t ra ngo\u00e0i ph\u1ea1m vi t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng. Kh\u00e1c v\u1edbi c\u00e1ch hi\u1ec3u th\u00f4ng th\u01b0\u1eddng &#8220;\u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf&#8221;, \u0111\u00e2y l\u00e0 nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf ngay t\u1eeb \u0111\u1ea7u, n\u00ean doanh nghi\u1ec7p kh\u00f4ng t\u00ednh thu\u1ebf \u0111\u1ea7u ra, kh\u00f4ng ghi ti\u1ec1n thu\u1ebf tr\u00ean h\u00f3a \u0111\u01a1n v\u00e0 kh\u00f4ng ph\u00e1t sinh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p cho ph\u1ea7n doanh thu n\u00e0y.<\/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. Danh m\u1ee5c \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn chi ti\u1ebft t\u1ea1i \u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP. M\u1ed9t \u0111i\u1ec3m r\u1ea5t quan tr\u1ecdng n\u1eb1m \u1edf kho\u1ea3n 27 \u0110i\u1ec1u 5: c\u01a1 s\u1edf kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng ch\u1ecbu thu\u1ebf kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, kh\u00f4ng \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 0% khi xu\u1ea5t kh\u1ea9u.<\/p>\n<p style=\"text-align: justify;\">Danh m\u1ee5c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf kh\u00e1 r\u1ed9ng, tr\u1ea3i d\u00e0i nhi\u1ec1u l\u0129nh v\u1ef1c. Nh\u1eefng nh\u00f3m doanh thu doanh nghi\u1ec7p th\u01b0\u1eddng g\u1eb7p trong th\u1ef1c t\u1ebf g\u1ed3m:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">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 qua s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng do t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n t\u1ef1 s\u1ea3n xu\u1ea5t, \u0111\u00e1nh b\u1eaft b\u00e1n ra.<\/li>\n<li aria-level=\"1\">B\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd, b\u1ea3o hi\u1ec3m s\u1ee9c kh\u1ecfe v\u00e0 c\u00e1c d\u1ecbch v\u1ee5 b\u1ea3o hi\u1ec3m li\u00ean quan \u0111\u1ebfn con ng\u01b0\u1eddi, b\u1ea3o hi\u1ec3m n\u00f4ng nghi\u1ec7p.<\/li>\n<li aria-level=\"1\">D\u1ecbch v\u1ee5 c\u1ea5p t\u00edn d\u1ee5ng, cho vay c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ph\u1ea3i t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n, kinh doanh ngo\u1ea1i t\u1ec7.<\/li>\n<li aria-level=\"1\">D\u1ecbch v\u1ee5 y t\u1ebf, ho\u1ea1t \u0111\u1ed9ng d\u1ea1y h\u1ecdc, d\u1ea1y ngh\u1ec1 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 gi\u00e1o d\u1ee5c, gi\u00e1o d\u1ee5c ngh\u1ec1 nghi\u1ec7p.<\/li>\n<li aria-level=\"1\">Chuy\u1ec3n quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, chuy\u1ec3n giao c\u00f4ng ngh\u1ec7, s\u1ea3n ph\u1ea9m ph\u1ea7n m\u1ec1m, d\u1ecbch v\u1ee5 ph\u1ea7n m\u1ec1m.<\/li>\n<li aria-level=\"1\">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 (m\u1ee9c s\u1eeda \u0111\u1ed5i b\u1edfi Lu\u1eadt 149\/2025\/QH15).<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Danh m\u1ee5c \u0111\u1ea7y \u0111\u1ee7 t\u1eebng kho\u1ea3n v\u00e0 c\u00e1c \u0111i\u1ec3m m\u1edbi n\u0103m 2026 \u0111\u01b0\u1ee3c L\u1ea1c Vi\u1ec7t tr\u00ecnh b\u00e0y ri\u00eang trong b\u00e0i vi\u1ebft v\u1ec1 <a href=\"https:\/\/lacviet.vn\/doi-tuong-khong-chiu-thue-gtgt\/\">\u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT<\/a>. B\u00e0i vi\u1ebft n\u00e0y t\u1eadp trung v\u00e0o c\u00e2u h\u1ecfi ti\u1ebfp theo m\u00e0 k\u1ebf to\u00e1n ph\u1ea3i x\u1eed l\u00fd h\u1eb1ng ng\u00e0y: khi \u0111\u00e3 c\u00f3 doanh thu kh\u00f4ng ch\u1ecbu thu\u1ebf th\u00ec l\u1eadp h\u00f3a \u0111\u01a1n, k\u00ea khai v\u00e0 h\u1ea1ch to\u00e1n nh\u01b0 th\u1ebf n\u00e0o.<\/p>\n<p style=\"text-align: justify;\">Danh m\u1ee5c n\u00e0y c\u0169ng kh\u00f4ng \u0111\u1ee9ng y\u00ean. Theo <a href=\"https:\/\/xaydungchinhsach.chinhphu.vn\/toan-van-nghi-dinh-144-2026-nd-cp-sua-doi-bo-sung-mot-so-dieu-lien-quan-den-thue-gia-tri-gia-tang-119260508101923332.htm\" target=\"_blank\" rel=\"nofollow noopener\">Ngh\u1ecb \u0111\u1ecbnh 144\/2026\/N\u0110-CP<\/a> ban h\u00e0nh ng\u00e0y 05\/05\/2026, c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 20\/06\/2026, \u0111\u00e3 s\u1eeda \u0111\u1ed5i Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP v\u00e0 b\u1ed5 sung doanh thu hoa h\u1ed3ng m\u00f4i gi\u1edbi d\u1ecbch v\u1ee5 b\u1ea3o hi\u1ec3m v\u00e0o di\u1ec7n kh\u00f4ng ch\u1ecbu thu\u1ebf (c\u1ea7n \u0111\u1ed1i chi\u1ebfu nguy\u00ean v\u0103n Ngh\u1ecb \u0111\u1ecbnh 144\/2026\/N\u0110-CP tr\u01b0\u1edbc khi \u00e1p d\u1ee5ng cho t\u1eebng h\u1ee3p \u0111\u1ed3ng). V\u00ec v\u1eady, doanh nghi\u1ec7p n\u00ean r\u00e0 so\u00e1t l\u1ea1i danh m\u1ee5c h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 m\u1ed7i khi c\u00f3 v\u0103n b\u1ea3n m\u1edbi.<\/p>\n<p style=\"text-align: justify;\">Hi\u1ec3u \u0111\u00fang kh\u00e1i ni\u1ec7m l\u00e0 b\u01b0\u1edbc \u0111\u1ea7u ti\u00ean. Tuy nhi\u00ean, r\u1ea5t nhi\u1ec1u sai s\u00f3t l\u1ea1i \u0111\u1ebfn t\u1eeb vi\u1ec7c nh\u1ea7m l\u1eabn doanh thu kh\u00f4ng ch\u1ecbu thu\u1ebf v\u1edbi hai tr\u01b0\u1eddng h\u1ee3p c\u00f3 v\u1ebb gi\u1ed1ng nhau: doanh thu thu\u1ebf su\u1ea5t 0% v\u00e0 doanh thu kh\u00f4ng ph\u1ea3i k\u00ea khai, t\u00ednh n\u1ed9p thu\u1ebf. Ph\u1ea7n ti\u1ebfp theo s\u1ebd l\u00e0m r\u00f5 s\u1ef1 kh\u00e1c bi\u1ec7t n\u00e0y. N\u1eafm r\u00f5 ba kh\u00e1i ni\u1ec7m n\u00e0y gi\u00fap k\u1ebf to\u00e1n x\u1eed l\u00fd \u0111\u00fang ngay t\u1eeb kh\u00e2u l\u1eadp h\u00f3a \u0111\u01a1n v\u00e0 k\u00ea khai.<\/p>\n<h2 style=\"text-align: justify;\">2. Ph\u00e2n bi\u1ec7t doanh thu kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT, doanh thu thu\u1ebf su\u1ea5t 0% v\u00e0 doanh thu kh\u00f4ng ph\u1ea3i k\u00ea khai, t\u00ednh n\u1ed9p<\/h2>\n<p style=\"text-align: justify;\">C\u1ea3 ba lo\u1ea1i doanh thu \u0111\u1ec1u kh\u00f4ng ph\u00e1t sinh s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u ra ph\u1ea3i n\u1ed9p, n\u00ean tr\u00ean b\u00e1o c\u00e1o b\u00e1n h\u00e0ng ch\u00fang c\u00f3 v\u1ebb gi\u1ed1ng nhau. Tuy nhi\u00ean, h\u1ec7 qu\u1ea3 v\u1ec1 kh\u1ea5u tr\u1eeb, ho\u00e0n thu\u1ebf \u0111\u1ea7u v\u00e0o v\u00e0 c\u00e1ch th\u1ec3 hi\u1ec7n tr\u00ean h\u00f3a \u0111\u01a1n l\u1ea1i kh\u00e1c nhau ho\u00e0n to\u00e0n. \u0110\u00e2y l\u00e0 l\u00fd do c\u00e2u h\u1ecfi &#8220;doanh thu n\u00e0o ph\u1ea3i ch\u1ecbu thu\u1ebf&#8221; lu\u00f4n xu\u1ea5t hi\u1ec7n nhi\u1ec1u trong c\u00e1c t\u00ecm ki\u1ebfm c\u1ee7a k\u1ebf to\u00e1n.<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">Doanh thu kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT g\u1eafn v\u1edbi danh m\u1ee5c t\u1ea1i \u0110i\u1ec1u 5 Lu\u1eadt Thu\u1ebf GTGT. Doanh nghi\u1ec7p kh\u00f4ng t\u00ednh thu\u1ebf \u0111\u1ea7u ra v\u00e0, theo kho\u1ea3n 27 \u0110i\u1ec1u 5, kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, kh\u00f4ng \u0111\u01b0\u1ee3c ho\u00e0n 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. Ph\u1ea7n thu\u1ebf \u0111\u1ea7u v\u00e0o kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed ho\u1eb7c nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n theo \u0111i\u1ec3m e kho\u1ea3n 1 \u0110i\u1ec1u 14 c\u1ee7a Lu\u1eadt.<\/li>\n<li aria-level=\"1\">Doanh thu thu\u1ebf su\u1ea5t 0% l\u00e0 doanh thu c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u, v\u1eadn t\u1ea3i qu\u1ed1c t\u1ebf v\u00e0 m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 9 Lu\u1eadt Thu\u1ebf GTGT. \u0110\u00e2y 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 \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. Nh\u1ea7m h\u00e0ng xu\u1ea5t kh\u1ea9u th\u00e0nh &#8220;kh\u00f4ng ch\u1ecbu thu\u1ebf&#8221; l\u00e0 l\u1ed7i khi\u1ebfn doanh nghi\u1ec7p t\u1ef1 \u0111\u00e1nh m\u1ea5t quy\u1ec1n kh\u1ea5u tr\u1eeb.<\/li>\n<li aria-level=\"1\">Doanh thu kh\u00f4ng ph\u1ea3i k\u00ea khai, t\u00ednh n\u1ed9p thu\u1ebf l\u00e0 nh\u00f3m th\u1ee9 ba, \u0111\u01b0\u1ee3c ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh ri\u00eang. V\u00ed d\u1ee5 \u0111i\u1ec3n h\u00ecnh sau Lu\u1eadt 149\/2025\/QH15: 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 r\u1ed3i b\u00e1n cho doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3 kh\u00e1c th\u00ec kh\u00f4ng ph\u1ea3i k\u00ea khai, t\u00ednh n\u1ed9p thu\u1ebf GTGT nh\u01b0ng v\u1eabn \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ea7u v\u00e0o. Chi ti\u1ebft tr\u01b0\u1eddng h\u1ee3p n\u00e0y \u0111\u01b0\u1ee3c ph\u00e2n t\u00edch trong b\u00e0i vi\u1ebft v\u1ec1 <a href=\"https:\/\/lacviet.vn\/hang-nong-san-co-chiu-thue-gtgt-khong\/\">h\u00e0ng n\u00f4ng s\u1ea3n v\u00e0 thu\u1ebf GTGT<\/a>.<\/li>\n<\/ul>\n<table>\n<thead>\n<tr>\n<th>Ti\u00eau ch\u00ed<\/th>\n<th>Kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT<\/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\u0103n c\u1ee9<\/td>\n<td>\u0110i\u1ec1u 5 Lu\u1eadt 48\/2024<\/td>\n<td>Kho\u1ea3n 1 \u0110i\u1ec1u 9 Lu\u1eadt 48\/2024<\/td>\n<td>Quy \u0111\u1ecbnh ri\u00eang (v\u00ed d\u1ee5 kho\u1ea3n 1 \u0110i\u1ec1u 5 s\u1eeda \u0111\u1ed5i b\u1edfi Lu\u1eadt 149\/2025)<\/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 tr\u01b0\u1eddng h\u1ee3p 0%)<\/td>\n<td>\u0110\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/td>\n<td>T\u00f9y tr\u01b0\u1eddng h\u1ee3p, v\u00ed d\u1ee5 n\u00f4ng s\u1ea3n b\u00e1n cho DN \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/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>Theo quy \u0111\u1ecbnh t\u1eebng 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, cho vay<\/td>\n<td>H\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u<\/td>\n<td>N\u00f4ng s\u1ea3n ch\u01b0a ch\u1ebf bi\u1ebfn b\u00e1n cho DN, HTX kh\u00e1c<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">M\u1ed9t t\u00ecnh hu\u1ed1ng minh h\u1ecda cho th\u1ea5y r\u00f5 s\u1ef1 kh\u00e1c bi\u1ec7t: doanh nghi\u1ec7p v\u1eeba cho c\u00f4ng ty con vay v\u1ed1n, v\u1eeba xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a. L\u00e3i cho vay l\u00e0 doanh thu kh\u00f4ng ch\u1ecbu thu\u1ebf, thu\u1ebf \u0111\u1ea7u v\u00e0o ph\u1ee5c v\u1ee5 ri\u00eang ho\u1ea1t \u0111\u1ed9ng n\u00e0y kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb. Trong khi \u0111\u00f3, doanh thu 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 v\u1eabn \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, th\u1eadm ch\u00ed \u0111\u01b0\u1ee3c ho\u00e0n khi \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n.<\/p>\n<p style=\"text-align: justify;\">Khi \u0111\u00e3 x\u00e1c \u0111\u1ecbnh \u0111\u00fang m\u1ed9t kho\u1ea3n doanh thu thu\u1ed9c di\u1ec7n kh\u00f4ng ch\u1ecbu thu\u1ebf, b\u01b0\u1edbc ti\u1ebfp theo l\u00e0 th\u1ec3 hi\u1ec7n \u0111\u00fang tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, v\u00ec \u0111\u00e2y l\u00e0 ch\u1ee9ng t\u1eeb \u0111\u1ea7u ti\u00ean c\u01a1 quan thu\u1ebf \u0111\u1ed1i chi\u1ebfu.<\/p>\n<h2 style=\"text-align: justify;\">3. C\u00e1ch xu\u1ea5t h\u00f3a \u0111\u01a1n cho doanh thu kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT<\/h2>\n<p style=\"text-align: justify;\">Doanh thu kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT kh\u00f4ng c\u00f3 ngh\u0129a l\u00e0 kh\u00f4ng ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n. Khi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5, ng\u01b0\u1eddi b\u00e1n v\u1eabn ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed giao cho ng\u01b0\u1eddi mua theo nguy\u00ean t\u1eafc t\u1ea1i \u0110i\u1ec1u 4 <a href=\"https:\/\/luatvietnam.vn\/thue\/nghi-dinh-254-2026-nd-cp-huong-dan-thi-hanh-luat-quan-ly-thue-2025-ve-hoa-don-dien-tu-439381-d1.html\" target=\"_blank\" rel=\"nofollow noopener\">Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP<\/a> v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed, c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 01\/07\/2026 v\u00e0 thay th\u1ebf Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP c\u00f9ng Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP.<\/p>\n<p style=\"text-align: justify;\">Lo\u1ea1i h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf c\u1ee7a ng\u01b0\u1eddi b\u00e1n, kh\u00f4ng theo tr\u1ea1ng th\u00e1i thu\u1ebf c\u1ee7a m\u1eb7t h\u00e0ng. Theo \u0110i\u1ec1u 8 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP, t\u1ed5 ch\u1ee9c kinh t\u1ebf khai thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng; t\u1ed5 ch\u1ee9c, h\u1ed9, c\u00e1 nh\u00e2n kinh doanh khai thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng. Nh\u01b0 v\u1eady, m\u1ed9t doanh nghi\u1ec7p kh\u1ea5u tr\u1eeb c\u00f3 doanh thu kh\u00f4ng ch\u1ecbu thu\u1ebf v\u1eabn l\u1eadp h\u00f3a \u0111\u01a1n GTGT cho kho\u1ea3n doanh thu \u0111\u00f3.<\/p>\n<p style=\"text-align: justify;\">V\u1ec1 c\u00e1ch th\u1ec3 hi\u1ec7n, kho\u1ea3n 5 \u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP quy \u0111\u1ecbnh tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf th\u00ec th\u1ec3 hi\u1ec7n t\u01b0\u01a1ng \u1ee9ng tr\u00ean h\u00f3a \u0111\u01a1n. Tr\u00ean th\u1ef1c t\u1ebf, c\u00e1c ph\u1ea7n m\u1ec1m h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed th\u01b0\u1eddng c\u00f3 l\u1ef1a ch\u1ecdn tr\u1ea1ng th\u00e1i &#8220;kh\u00f4ng ch\u1ecbu thu\u1ebf&#8221; (KCT) \u1edf ch\u1ec9 ti\u00eau thu\u1ebf su\u1ea5t thay v\u00ec nh\u1eadp m\u1ed9t m\u1ee9c ph\u1ea7n tr\u0103m. C\u00e1ch th\u1ec3 hi\u1ec7n c\u1ee5 th\u1ec3 c\u1ea7n \u0111\u1ed1i chi\u1ebfu Th\u00f4ng t\u01b0 91\/2026\/TT-BTC v\u00e0 \u0111\u1ecbnh d\u1ea1ng chu\u1ea9n d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed do B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn (c\u1ea7n tra c\u1ee9u ngu\u1ed3n: h\u01b0\u1edbng d\u1eabn ch\u1ec9 ti\u00eau thu\u1ebf su\u1ea5t KCT t\u1ea1i Th\u00f4ng t\u01b0 91\/2026\/TT-BTC).<\/p>\n<p style=\"text-align: justify;\">Tr\u01b0\u1eddng h\u1ee3p m\u1ed9t h\u00f3a \u0111\u01a1n c\u00f3 c\u1ea3 h\u00e0ng h\u00f3a ch\u1ecbu thu\u1ebf v\u00e0 h\u00e0ng h\u00f3a kh\u00f4ng ch\u1ecbu thu\u1ebf, k\u1ebf to\u00e1n c\u1ea7n ghi t\u1eebng d\u00f2ng h\u00e0ng v\u1edbi \u0111\u00fang tr\u1ea1ng th\u00e1i thu\u1ebf c\u1ee7a d\u00f2ng \u0111\u00f3, kh\u00f4ng g\u1ed9p chung m\u1ed9t m\u1ee9c thu\u1ebf su\u1ea5t cho c\u1ea3 h\u00f3a \u0111\u01a1n. C\u00e1ch l\u00e0m n\u00e0y gi\u00fap s\u1ed1 li\u1ec7u doanh thu theo t\u1eebng nh\u00f3m thu\u1ebf su\u1ea5t tr\u00ean h\u00f3a \u0111\u01a1n kh\u1edbp v\u1edbi t\u1edd khai, \u0111\u1ed3ng th\u1eddi l\u00e0 c\u0103n c\u1ee9 ph\u00e2n b\u1ed5 thu\u1ebf \u0111\u1ea7u v\u00e0o cu\u1ed1i k\u1ef3.<\/p>\n<p style=\"text-align: justify;\">M\u1ed9t s\u1ed1 l\u01b0u \u00fd th\u1ef1c t\u1ebf khi l\u1eadp h\u00f3a \u0111\u01a1n cho doanh thu kh\u00f4ng ch\u1ecbu thu\u1ebf:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">Thi\u1ebft l\u1eadp s\u1eb5n tr\u1ea1ng th\u00e1i thu\u1ebf cho t\u1eebng m\u00e3 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 tr\u00ean ph\u1ea7n m\u1ec1m \u0111\u1ec3 tr\u00e1nh nh\u00e2n vi\u00ean ch\u1ecdn nh\u1ea7m 8% ho\u1eb7c 10%.<\/li>\n<li aria-level=\"1\">R\u00e0 so\u00e1t l\u1ea1i danh m\u1ee5c khi c\u00f3 v\u0103n b\u1ea3n m\u1edbi, v\u00ed d\u1ee5 khi Ngh\u1ecb \u0111\u1ecbnh 144\/2026\/N\u0110-CP b\u1ed5 sung hoa h\u1ed3ng m\u00f4i gi\u1edbi b\u1ea3o hi\u1ec3m.<\/li>\n<li aria-level=\"1\">L\u01b0u h\u1ed3 s\u01a1 ch\u1ee9ng minh c\u0103n c\u1ee9 kh\u00f4ng ch\u1ecbu thu\u1ebf, nh\u01b0 gi\u1ea5y ph\u00e9p ho\u1ea1t \u0111\u1ed9ng gi\u00e1o d\u1ee5c, h\u1ee3p \u0111\u1ed3ng t\u00edn d\u1ee5ng hay h\u1ed3 s\u01a1 ch\u1ee9ng minh s\u1ea3n ph\u1ea9m ch\u1ec9 qua s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng.<\/li>\n<li aria-level=\"1\">Khi ph\u00e1t hi\u1ec7n h\u00f3a \u0111\u01a1n ghi sai tr\u1ea1ng th\u00e1i thu\u1ebf, x\u1eed l\u00fd b\u1eb1ng h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c thay th\u1ebf theo quy \u0111\u1ecbnh, tham kh\u1ea3o <a href=\"https:\/\/lacviet.vn\/cach-lap-hoa-don-dieu-chinh\/\">c\u00e1ch l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh<\/a>.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">V\u1edbi doanh nghi\u1ec7p t\u00ednh thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp, h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng c\u0169ng ph\u1ea3i ph\u00e2n bi\u1ec7t r\u00f5 ph\u1ea7n doanh thu kh\u00f4ng ch\u1ecbu thu\u1ebf, v\u00ec \u0111\u00e2y l\u00e0 c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh doanh thu t\u00ednh thu\u1ebf theo t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m.<\/p>\n<p style=\"text-align: justify;\">H\u00f3a \u0111\u01a1n \u0111\u00fang l\u00e0 n\u1ec1n t\u1ea3ng, nh\u01b0ng c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd doanh thu kh\u00f4ng ch\u1ecbu thu\u1ebf ch\u1ee7 y\u1ebfu qua t\u1edd khai thu\u1ebf GTGT \u0111\u1ecbnh k\u1ef3. Ph\u1ea7n ti\u1ebfp theo h\u01b0\u1edbng d\u1eabn c\u00e1ch k\u00ea khai theo h\u1ec7 th\u1ed1ng m\u1eabu bi\u1ec3u m\u1edbi t\u1eeb 01\/07\/2026.<\/p>\n<h2 style=\"text-align: justify;\">4. K\u00ea khai doanh thu kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT tr\u00ean t\u1edd khai 01\/GTGT<\/h2>\n<p style=\"text-align: justify;\">&#8220;\u0110\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT c\u00f3 ph\u1ea3i k\u00ea khai kh\u00f4ng&#8221; l\u00e0 c\u00e2u h\u1ecfi k\u1ebf to\u00e1n th\u01b0\u1eddng \u0111\u1eb7t ra. C\u00e2u tr\u1ea3 l\u1eddi l\u00e0 c\u00f3: doanh nghi\u1ec7p v\u1eabn ph\u1ea3i k\u00ea khai doanh thu kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT tr\u00ean t\u1edd khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a k\u1ef3 ph\u00e1t sinh, d\u00f9 kh\u00f4ng c\u00f3 s\u1ed1 thu\u1ebf \u0111\u1ea7u ra ph\u1ea3i n\u1ed9p. \u0110\u00e2y l\u00e0 c\u0103n c\u1ee9 \u0111\u1ec3 c\u01a1 quan thu\u1ebf \u0111\u1ed1i chi\u1ebfu t\u1ed5ng doanh thu, \u0111\u1ed3ng th\u1eddi l\u00e0 d\u1eef li\u1ec7u \u0111\u1ea7u v\u00e0o cho vi\u1ec7c t\u00ednh t\u1ef7 l\u1ec7 ph\u00e2n b\u1ed5 thu\u1ebf \u0111\u1ea7u v\u00e0o d\u00f9ng chung.<\/p>\n<p style=\"text-align: justify;\">T\u1eeb ng\u00e0y 01\/07\/2026, h\u1ed3 s\u01a1 khai thu\u1ebf th\u1ef1c hi\u1ec7n theo <a href=\"https:\/\/luatvietnam.vn\/thue\/thong-tu-89-2026-tt-btc-quy-dinh-chi-tiet-luat-quan-ly-thue-va-nghi-dinh-252-2026-nd-cp-440483-d1.html\" target=\"_blank\" rel=\"nofollow noopener\">Th\u00f4ng t\u01b0 89\/2026\/TT-BTC<\/a> ban h\u00e0nh ng\u00e0y 30\/06\/2026, thay th\u1ebf Th\u00f4ng t\u01b0 80\/2021\/TT-BTC. Doanh nghi\u1ec7p khai thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb s\u1eed d\u1ee5ng m\u1eabu 01\/GTGT t\u1ea1i Ph\u1ee5 l\u1ee5c I ban h\u00e0nh k\u00e8m Th\u00f4ng t\u01b0 n\u00e0y. Doanh thu h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng ch\u1ecbu thu\u1ebf \u0111\u01b0\u1ee3c ghi v\u00e0o ch\u1ec9 ti\u00eau ri\u00eang d\u00e0nh cho nh\u00f3m kh\u00f4ng ch\u1ecbu thu\u1ebf tr\u00ean t\u1edd khai (c\u1ea7n tra c\u1ee9u ngu\u1ed3n: s\u1ed1 ch\u1ec9 ti\u00eau c\u1ee5 th\u1ec3 tr\u00ean m\u1eabu 01\/GTGT Ph\u1ee5 l\u1ee5c I Th\u00f4ng t\u01b0 89\/2026\/TT-BTC). Nhi\u1ec1u b\u00e0i vi\u1ebft tr\u00ean m\u1ea1ng v\u1eabn h\u01b0\u1edbng d\u1eabn theo ch\u1ec9 ti\u00eau c\u1ee7a m\u1eabu c\u0169 thu\u1ed9c Th\u00f4ng t\u01b0 80\/2021\/TT-BTC, k\u1ebf to\u00e1n c\u1ea7n ki\u1ec3m tra l\u1ea1i tr\u00ean m\u1eabu \u0111ang \u00e1p d\u1ee5ng.<\/p>\n<p style=\"text-align: justify;\">V\u1ec1 k\u1ef3 khai, \u0110i\u1ec1u 19 Th\u00f4ng t\u01b0 89\/2026\/TT-BTC quy \u0111\u1ecbnh khai thu\u1ebf GTGT l\u00e0 lo\u1ea1i khai theo th\u00e1ng; ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 t\u1ed5ng doanh thu b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1 t\u1eeb 50 t\u1ef7 \u0111\u1ed3ng tr\u1edf xu\u1ed1ng \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn khai theo qu\u00fd. Doanh thu kh\u00f4ng ch\u1ecbu thu\u1ebf v\u1eabn \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o t\u1ed5ng doanh thu tr\u00ean c\u00e1c t\u1edd khai khi x\u00e1c \u0111\u1ecbnh ng\u01b0\u1ee1ng 50 t\u1ef7 \u0111\u1ed3ng n\u00e0y.<\/p>\n<p style=\"text-align: justify;\">Quy tr\u00ecnh k\u00ea khai doanh thu kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT trong m\u1ed9t k\u1ef3 c\u00f3 th\u1ec3 t\u00f3m t\u1eaft nh\u01b0 sau:<\/p>\n<ol style=\"text-align: justify;\">\n<li aria-level=\"1\">L\u1ecdc to\u00e0n b\u1ed9 h\u00f3a \u0111\u01a1n \u0111\u1ea7u ra trong k\u1ef3 c\u00f3 tr\u1ea1ng th\u00e1i kh\u00f4ng ch\u1ecbu thu\u1ebf.<\/li>\n<li aria-level=\"1\">\u0110\u1ed1i chi\u1ebfu t\u1ed5ng doanh thu kh\u00f4ng ch\u1ecbu thu\u1ebf tr\u00ean h\u00f3a \u0111\u01a1n v\u1edbi s\u1ed5 chi ti\u1ebft doanh thu theo t\u1eebng nh\u00f3m h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5.<\/li>\n<li aria-level=\"1\">Ghi doanh thu v\u00e0o \u0111\u00fang ch\u1ec9 ti\u00eau d\u00e0nh cho h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng ch\u1ecbu thu\u1ebf tr\u00ean m\u1eabu 01\/GTGT.<\/li>\n<li aria-level=\"1\">D\u00f9ng t\u1ed5ng doanh thu \u0111\u00e3 k\u00ea khai \u0111\u1ec3 t\u00ednh t\u1ef7 l\u1ec7 ph\u00e2n b\u1ed5 thu\u1ebf \u0111\u1ea7u v\u00e0o d\u00f9ng chung.<\/li>\n<\/ol>\n<p style=\"text-align: justify;\">L\u1ed7i th\u01b0\u1eddng g\u1eb7p nh\u1ea5t l\u00e0 b\u1ecf s\u00f3t doanh thu kh\u00f4ng ch\u1ecbu thu\u1ebf v\u00ec ngh\u0129 r\u1eb1ng &#8220;kh\u00f4ng c\u00f3 thu\u1ebf th\u00ec kh\u00f4ng c\u1ea7n khai&#8221;. H\u1ec7 qu\u1ea3 l\u00e0 t\u1ed5ng doanh thu tr\u00ean t\u1edd khai th\u1ea5p h\u01a1n doanh thu k\u1ebf to\u00e1n v\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, \u0111\u1ed3ng th\u1eddi t\u1ef7 l\u1ec7 doanh thu ch\u1ecbu thu\u1ebf b\u1ecb \u0111\u1ea9y l\u00ean cao, khi\u1ebfn doanh nghi\u1ec7p kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ea7u v\u00e0o d\u00f9ng chung nhi\u1ec1u h\u01a1n m\u1ee9c \u0111\u01b0\u1ee3c ph\u00e9p. Khi b\u1ecb ki\u1ec3m tra, ph\u1ea7n ch\u00eanh l\u1ec7ch n\u00e0y c\u00f3 th\u1ec3 b\u1ecb truy thu c\u00f9ng ti\u1ec1n ch\u1eadm n\u1ed9p.<\/p>\n<p style=\"text-align: justify;\">M\u1ed9t l\u1ed7i kh\u00e1c l\u00e0 k\u00ea khai nh\u1ea7m doanh thu kh\u00f4ng ph\u1ea3i k\u00ea khai, t\u00ednh n\u1ed9p thu\u1ebf v\u00e0o nh\u00f3m kh\u00f4ng ch\u1ecbu thu\u1ebf, ho\u1eb7c ng\u01b0\u1ee3c l\u1ea1i. Nh\u01b0 \u0111\u00e3 ph\u00e2n t\u00edch \u1edf ph\u1ea7n 2, hai nh\u00f3m n\u00e0y c\u00f3 h\u1ec7 qu\u1ea3 kh\u1ea5u tr\u1eeb kh\u00e1c nhau, n\u00ean k\u1ebf to\u00e1n c\u1ea7n \u0111\u1eb7t m\u00e3 ph\u00e2n lo\u1ea1i ri\u00eang ngay t\u1eeb kh\u00e2u l\u1eadp h\u00f3a \u0111\u01a1n. K\u00ea khai \u0111\u00fang l\u00e0 \u0111i\u1ec1u ki\u1ec7n c\u1ea7n, c\u00f2n b\u01b0\u1edbc ti\u1ebfp theo quy\u1ebft \u0111\u1ecbnh tr\u1ef1c ti\u1ebfp s\u1ed1 thu\u1ebf doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p ch\u00ednh l\u00e0 ph\u00e2n b\u1ed5 thu\u1ebf \u0111\u1ea7u v\u00e0o.<\/p>\n<h2 style=\"text-align: justify;\">5. Ph\u00e2n b\u1ed5 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o d\u00f9ng chung khi kinh doanh h\u00e0ng h\u00f3a kh\u00f4ng ch\u1ecbu thu\u1ebf<\/h2>\n<p style=\"text-align: justify;\">Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a doanh nghi\u1ec7p c\u00f3 doanh thu h\u1ed7n h\u1ee3p \u0111\u01b0\u1ee3c chia th\u00e0nh ba nh\u00f3m: thu\u1ebf \u0111\u1ea7u v\u00e0o 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 v\u00e0 d\u00f9ng chung cho c\u1ea3 hai. M\u1ed7i nh\u00f3m c\u00f3 c\u00e1ch x\u1eed l\u00fd kh\u00e1c nhau. Ba n\u1ed9i dung d\u01b0\u1edbi \u0111\u00e2y l\u1ea7n l\u01b0\u1ee3t l\u00e0m r\u00f5 nguy\u00ean t\u1eafc kh\u1ea5u tr\u1eeb, c\u00f4ng th\u1ee9c ph\u00e2n b\u1ed5 k\u00e8m v\u00ed d\u1ee5 minh h\u1ecda v\u00e0 c\u00e1ch h\u1ea1ch to\u00e1n ph\u1ea7n thu\u1ebf kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb.<\/p>\n<h3 style=\"text-align: justify;\">5.1. Nguy\u00ean t\u1eafc kh\u1ea5u tr\u1eeb v\u00e0 kh\u00f4ng kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ea7u v\u00e0o<\/h3>\n<p style=\"text-align: justify;\">Nguy\u00ean t\u1eafc n\u1ec1n t\u1ea3ng n\u1eb1m \u1edf \u0111i\u1ec3m a v\u00e0 \u0111i\u1ec3m b kho\u1ea3n 1 \u0110i\u1ec1u 14 Lu\u1eadt Thu\u1ebf GTGT 48\/2024\/QH15. Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 s\u1eed d\u1ee5ng cho s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb to\u00e0n b\u1ed9. Ng\u01b0\u1ee3c l\u1ea1i, khi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ed3ng th\u1eddi cho ho\u1ea1t \u0111\u1ed9ng ch\u1ecbu thu\u1ebf v\u00e0 kh\u00f4ng ch\u1ecbu thu\u1ebf, doanh nghi\u1ec7p ch\u1ec9 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb ph\u1ea7n thu\u1ebf \u0111\u1ea7u v\u00e0o d\u00f9ng cho ho\u1ea1t \u0111\u1ed9ng ch\u1ecbu thu\u1ebf.<\/p>\n<p style=\"text-align: justify;\">Lu\u1eadt y\u00eau c\u1ea7u c\u01a1 s\u1edf kinh doanh ph\u1ea3i h\u1ea1ch to\u00e1n ri\u00eang thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb. Ngh\u0129a l\u00e0 ngay khi nh\u1eadn h\u00f3a \u0111\u01a1n mua v\u00e0o, k\u1ebf to\u00e1n c\u1ea7n x\u00e1c \u0111\u1ecbnh h\u00f3a \u0111\u01a1n \u0111\u00f3 ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng n\u00e0o. V\u00ed d\u1ee5, chi ph\u00ed mua t\u00e0i li\u1ec7u gi\u1ea3ng d\u1ea1y cho trung t\u00e2m d\u1ea1y ngh\u1ec1 \u0111\u01b0\u1ee3c c\u1ea5p ph\u00e9p thu\u1ed9c nh\u00f3m d\u00f9ng ri\u00eang cho ho\u1ea1t \u0111\u1ed9ng kh\u00f4ng ch\u1ecbu thu\u1ebf, c\u00f2n chi ph\u00ed mua nguy\u00ean li\u1ec7u s\u1ea3n xu\u1ea5t h\u00e0ng b\u00e1n ra ch\u1ecbu thu\u1ebf 10% thu\u1ed9c nh\u00f3m d\u00f9ng ri\u00eang cho ho\u1ea1t \u0111\u1ed9ng ch\u1ecbu thu\u1ebf.<\/p>\n<p style=\"text-align: justify;\">Kho\u1ea3n 27 \u0110i\u1ec1u 5 c\u1ee7a Lu\u1eadt c\u1ee7ng c\u1ed1 nguy\u00ean t\u1eafc n\u00e0y: c\u01a1 s\u1edf kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng ch\u1ecbu thu\u1ebf kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, kh\u00f4ng \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 0%. Do \u0111\u00f3, thu\u1ebf \u0111\u1ea7u v\u00e0o d\u00f9ng ri\u00eang cho ho\u1ea1t \u0111\u1ed9ng kh\u00f4ng ch\u1ecbu thu\u1ebf tuy\u1ec7t \u0111\u1ed1i kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb tr\u00ean t\u1edd khai.<\/p>\n<p style=\"text-align: justify;\">B\u00ean c\u1ea1nh vi\u1ec7c x\u00e1c \u0111\u1ecbnh m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng, thu\u1ebf \u0111\u1ea7u v\u00e0o ch\u1ec9 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb khi \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 14 c\u1ee7a Lu\u1eadt, g\u1ed3m c\u00f3 h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng h\u1ee3p ph\u00e1p v\u00e0 c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7. Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP h\u01b0\u1edbng d\u1eabn chi ti\u1ebft c\u00e1c \u0111i\u1ec1u ki\u1ec7n n\u00e0y, trong \u0111\u00f3 c\u00f3 ng\u01b0\u1ee1ng gi\u00e1 tr\u1ecb ph\u1ea3i thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t (c\u1ea7n tra c\u1ee9u ngu\u1ed3n: \u0110i\u1ec1u 26 Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP v\u1ec1 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t).<\/p>\n<p style=\"text-align: justify;\">Tr\u00ean th\u1ef1c t\u1ebf, ph\u1ea7n kh\u00f3 nh\u1ea5t kh\u00f4ng n\u1eb1m \u1edf hai nh\u00f3m d\u00f9ng ri\u00eang m\u00e0 \u1edf nh\u00f3m d\u00f9ng chung, nh\u01b0 ti\u1ec1n \u0111i\u1ec7n, ti\u1ec1n thu\u00ea v\u0103n ph\u00f2ng, ph\u00ed d\u1ecbch v\u1ee5 ph\u1ea7n m\u1ec1m qu\u1ea3n l\u00fd hay chi ph\u00ed qu\u1ea3ng c\u00e1o th\u01b0\u01a1ng hi\u1ec7u. Nh\u1eefng kho\u1ea3n n\u00e0y ph\u1ee5c v\u1ee5 to\u00e0n b\u1ed9 doanh nghi\u1ec7p n\u00ean kh\u00f4ng th\u1ec3 g\u00e1n cho m\u1ed9t ho\u1ea1t \u0111\u1ed9ng c\u1ee5 th\u1ec3, v\u00e0 c\u1ea7n \u00e1p d\u1ee5ng c\u00e1ch ph\u00e2n b\u1ed5 theo t\u1ef7 l\u1ec7 doanh thu \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y \u1edf m\u1ee5c ti\u1ebfp theo.<\/p>\n<h3 style=\"text-align: justify;\">5.2. C\u00f4ng th\u1ee9c ph\u00e2n b\u1ed5 theo t\u1ef7 l\u1ec7 doanh thu v\u00e0 v\u00ed d\u1ee5 minh h\u1ecda<\/h3>\n<p style=\"text-align: justify;\">Theo \u0111i\u1ec3m b kho\u1ea3n 1 \u0110i\u1ec1u 14 Lu\u1eadt Thu\u1ebf GTGT, tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng h\u1ea1ch to\u00e1n ri\u00eang \u0111\u01b0\u1ee3c th\u00ec s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb t\u00ednh theo t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m gi\u1eefa doanh thu c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf GTGT so v\u1edbi t\u1ed5ng doanh thu h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u00e1n ra. C\u00f4ng th\u1ee9c c\u00f3 th\u1ec3 vi\u1ebft g\u1ecdn nh\u01b0 sau: thu\u1ebf \u0111\u1ea7u v\u00e0o d\u00f9ng chung \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb b\u1eb1ng t\u1ed5ng thu\u1ebf \u0111\u1ea7u v\u00e0o d\u00f9ng chung nh\u00e2n v\u1edbi t\u1ef7 l\u1ec7 doanh thu ch\u1ecbu thu\u1ebf tr\u00ean t\u1ed5ng doanh thu.<\/p>\n<p style=\"text-align: justify;\">T\u1ed5ng doanh thu d\u00f9ng l\u00e0m m\u1eabu s\u1ed1 c\u1ea7n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh \u0111\u00fang theo v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn. Theo t\u1ed5ng h\u1ee3p c\u1ee7a Th\u01b0 vi\u1ec7n Ph\u00e1p lu\u1eadt, Ngh\u1ecb \u0111\u1ecbnh 144\/2026\/N\u0110-CP c\u00f3 l\u00e0m r\u00f5 th\u00e0nh ph\u1ea7n t\u1ed5ng doanh thu d\u00f9ng \u0111\u1ec3 ph\u00e2n b\u1ed5 (c\u1ea7n tra c\u1ee9u ngu\u1ed3n: nguy\u00ean v\u0103n quy \u0111\u1ecbnh v\u1ec1 t\u1ed5ng doanh thu ph\u00e2n b\u1ed5 t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 144\/2026\/N\u0110-CP). V\u00ec v\u1eady, doanh nghi\u1ec7p n\u00ean \u0111\u1ed1i chi\u1ebfu nguy\u00ean v\u0103n tr\u01b0\u1edbc khi ch\u1ed1t c\u00e1ch t\u00ednh cho k\u1ef3 khai sau ng\u00e0y 20\/06\/2026.<\/p>\n<p style=\"text-align: justify;\">V\u00ed d\u1ee5 minh h\u1ecda (s\u1ed1 li\u1ec7u gi\u1ea3 \u0111\u1ecbnh): trong qu\u00fd III\/2026, doanh nghi\u1ec7p A c\u00f3 doanh thu h\u00e0ng h\u00f3a ch\u1ecbu thu\u1ebf 6 t\u1ef7 \u0111\u1ed3ng v\u00e0 doanh thu cho vay kh\u00f4ng ch\u1ecbu thu\u1ebf 2 t\u1ef7 \u0111\u1ed3ng. Thu\u1ebf \u0111\u1ea7u v\u00e0o d\u00f9ng ri\u00eang cho ho\u1ea1t \u0111\u1ed9ng ch\u1ecbu thu\u1ebf l\u00e0 400 tri\u1ec7u \u0111\u1ed3ng, d\u00f9ng ri\u00eang cho ho\u1ea1t \u0111\u1ed9ng cho vay l\u00e0 10 tri\u1ec7u \u0111\u1ed3ng, thu\u1ebf \u0111\u1ea7u v\u00e0o d\u00f9ng chung kh\u00f4ng h\u1ea1ch to\u00e1n ri\u00eang \u0111\u01b0\u1ee3c l\u00e0 80 tri\u1ec7u \u0111\u1ed3ng.<\/p>\n<table>\n<thead>\n<tr>\n<th>B\u01b0\u1edbc<\/th>\n<th>C\u00e1ch t\u00ednh<\/th>\n<th>K\u1ebft qu\u1ea3<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>T\u1ef7 l\u1ec7 doanh thu ch\u1ecbu thu\u1ebf<\/td>\n<td>6 t\u1ef7 \/ (6 t\u1ef7 + 2 t\u1ef7)<\/td>\n<td>75%<\/td>\n<\/tr>\n<tr>\n<td>Thu\u1ebf d\u00f9ng chung \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/td>\n<td>80 tri\u1ec7u \u00d7 75%<\/td>\n<td>60 tri\u1ec7u \u0111\u1ed3ng<\/td>\n<\/tr>\n<tr>\n<td>T\u1ed5ng thu\u1ebf \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/td>\n<td>400 tri\u1ec7u + 60 tri\u1ec7u<\/td>\n<td>460 tri\u1ec7u \u0111\u1ed3ng<\/td>\n<\/tr>\n<tr>\n<td>Thu\u1ebf \u0111\u1ea7u v\u00e0o kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/td>\n<td>10 tri\u1ec7u + 20 tri\u1ec7u<\/td>\n<td>30 tri\u1ec7u \u0111\u1ed3ng<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">Qua v\u00ed d\u1ee5, c\u00f3 th\u1ec3 th\u1ea5y n\u1ebfu k\u1ebf to\u00e1n b\u1ecf s\u00f3t 2 t\u1ef7 \u0111\u1ed3ng doanh thu cho vay tr\u00ean t\u1edd khai, t\u1ef7 l\u1ec7 doanh thu ch\u1ecbu thu\u1ebf s\u1ebd b\u1ecb t\u00ednh th\u00e0nh 100% v\u00e0 to\u00e0n b\u1ed9 80 tri\u1ec7u \u0111\u1ed3ng thu\u1ebf d\u00f9ng chung \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o kh\u1ea5u tr\u1eeb. S\u1ed1 thu\u1ebf kh\u1ea5u tr\u1eeb th\u1eeba 20 tri\u1ec7u \u0111\u1ed3ng n\u00e0y l\u00e0 kho\u1ea3n r\u1ee7i ro b\u1ecb truy thu khi ki\u1ec3m tra.<\/p>\n<p style=\"text-align: justify;\">Doanh nghi\u1ec7p c\u00f3 th\u1ec3 t\u1ea1m ph\u00e2n b\u1ed5 theo t\u1eebng k\u1ef3 khai v\u00e0 x\u00e1c \u0111\u1ecbnh l\u1ea1i theo s\u1ed1 li\u1ec7u c\u1ea3 n\u0103m khi quy\u1ebft to\u00e1n n\u1ebfu v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn cho ph\u00e9p (c\u1ea7n tra c\u1ee9u ngu\u1ed3n: h\u01b0\u1edbng d\u1eabn t\u1ea1m ph\u00e2n b\u1ed5 v\u00e0 x\u00e1c \u0111\u1ecbnh l\u1ea1i theo n\u0103m t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP, Th\u00f4ng t\u01b0 69\/2025\/TT-BTC). D\u00f9 \u00e1p d\u1ee5ng c\u00e1ch n\u00e0o, b\u1ea3ng t\u00ednh ph\u00e2n b\u1ed5 n\u00ean \u0111\u01b0\u1ee3c l\u01b0u c\u00f9ng h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u1ec3 gi\u1ea3i tr\u00ecnh khi c\u1ea7n.<\/p>\n<h3 style=\"text-align: justify;\">5.3. H\u1ea1ch to\u00e1n thu\u1ebf \u0111\u1ea7u v\u00e0o kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/h3>\n<p style=\"text-align: justify;\">Ph\u1ea7n thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb kh\u00f4ng m\u1ea5t \u0111i m\u00e0 \u0111\u01b0\u1ee3c x\u1eed l\u00fd nh\u01b0 m\u1ed9t kho\u1ea3n chi ph\u00ed. Theo \u0111i\u1ec3m e kho\u1ea3n 1 \u0110i\u1ec1u 14 Lu\u1eadt Thu\u1ebf GTGT, c\u01a1 s\u1edf kinh doanh \u0111\u01b0\u1ee3c t\u00ednh s\u1ed1 thu\u1ebf n\u00e0y v\u00e0o chi ph\u00ed \u0111\u1ec3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ho\u1eb7c t\u00ednh v\u00e0o nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, tr\u1eeb s\u1ed1 thu\u1ebf c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o kh\u00f4ng c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t theo quy \u0111\u1ecbnh.<\/p>\n<p style=\"text-align: justify;\">V\u1ec1 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n, t\u1eeb n\u0103m t\u00e0i ch\u00ednh b\u1eaft \u0111\u1ea7u t\u1eeb ng\u00e0y 01\/01\/2026, doanh nghi\u1ec7p \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 99\/2025\/TT-BTC thay cho Th\u00f4ng t\u01b0 200\/2014\/TT-BTC. Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb ti\u1ebfp t\u1ee5c theo d\u00f5i tr\u00ean t\u00e0i kho\u1ea3n 133. V\u1edbi ph\u1ea7n d\u00f9ng ri\u00eang cho ho\u1ea1t \u0111\u1ed9ng kh\u00f4ng ch\u1ecbu thu\u1ebf, k\u1ebf to\u00e1n c\u00f3 th\u1ec3 ghi th\u1eb3ng v\u00e0o gi\u00e1 tr\u1ecb h\u00e0ng mua ho\u1eb7c chi ph\u00ed ngay khi nh\u1eadn h\u00f3a \u0111\u01a1n. V\u1edbi ph\u1ea7n d\u00f9ng chung, k\u1ebf to\u00e1n th\u01b0\u1eddng t\u1ea1m ghi nh\u1eadn v\u00e0o t\u00e0i kho\u1ea3n 133 r\u1ed3i cu\u1ed1i k\u1ef3 k\u1ebft chuy\u1ec3n ph\u1ea7n kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb theo t\u1ef7 l\u1ec7 ph\u00e2n b\u1ed5.<\/p>\n<table>\n<thead>\n<tr>\n<th>Nghi\u1ec7p v\u1ee5<\/th>\n<th>H\u01b0\u1edbng h\u1ea1ch to\u00e1n tham kh\u1ea3o<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng ri\u00eang cho ho\u1ea1t \u0111\u1ed9ng kh\u00f4ng ch\u1ecbu thu\u1ebf<\/td>\n<td>Ghi t\u1ed5ng gi\u00e1 thanh to\u00e1n (g\u1ed3m thu\u1ebf) v\u00e0o t\u00e0i kho\u1ea3n chi ph\u00ed ho\u1eb7c t\u00e0i s\u1ea3n t\u01b0\u01a1ng \u1ee9ng<\/td>\n<\/tr>\n<tr>\n<td>Cu\u1ed1i k\u1ef3 k\u1ebft chuy\u1ec3n thu\u1ebf d\u00f9ng chung kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/td>\n<td>N\u1ee3 t\u00e0i kho\u1ea3n chi ph\u00ed (v\u00ed d\u1ee5 632, 642) \/ C\u00f3 133<\/td>\n<\/tr>\n<tr>\n<td>Thu\u1ebf kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb g\u1eafn v\u1edbi t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/td>\n<td>T\u00ednh v\u00e0o nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n theo quy \u0111\u1ecbnh<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">B\u1ea3ng tr\u00ean ch\u1ec9 mang t\u00ednh \u0111\u1ecbnh h\u01b0\u1edbng. K\u1ebf to\u00e1n c\u1ea7n \u0111\u1ed1i chi\u1ebfu h\u01b0\u1edbng d\u1eabn t\u00e0i kho\u1ea3n t\u1ea1i Ph\u1ee5 l\u1ee5c II Th\u00f4ng t\u01b0 99\/2025\/TT-BTC \u0111\u1ec3 ch\u1ecdn \u0111\u00fang t\u00e0i kho\u1ea3n chi ph\u00ed theo b\u1ea3n ch\u1ea5t t\u1eebng kho\u1ea3n (c\u1ea7n tra c\u1ee9u ngu\u1ed3n: h\u01b0\u1edbng d\u1eabn t\u00e0i kho\u1ea3n 133 t\u1ea1i Ph\u1ee5 l\u1ee5c II Th\u00f4ng t\u01b0 99\/2025\/TT-BTC). \u0110i\u1ec1u quan tr\u1ecdng l\u00e0 s\u1ed1 thu\u1ebf k\u1ebft chuy\u1ec3n ph\u1ea3i kh\u1edbp v\u1edbi b\u1ea3ng ph\u00e2n b\u1ed5 \u0111\u00e3 l\u1eadp \u1edf m\u1ee5c 5.2 v\u00e0 v\u1edbi s\u1ed1 thu\u1ebf \u0111\u1ea7u v\u00e0o kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb th\u1ec3 hi\u1ec7n tr\u00ean t\u1edd khai.<\/p>\n<p style=\"text-align: justify;\">Ngo\u00e0i ra, kho\u1ea3n thu\u1ebf \u0111\u1ea7u v\u00e0o kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb ch\u1ec9 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u1ebfu kho\u1ea3n chi \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p. Doanh nghi\u1ec7p c\u0169ng c\u1ea7n l\u01b0u \u00fd tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o kh\u00f4ng c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t th\u00ec ph\u1ea7n thu\u1ebf n\u00e0y b\u1ecb lo\u1ea1i tr\u1eeb theo \u0111i\u1ec3m e kho\u1ea3n 1 \u0110i\u1ec1u 14. Khi s\u1ed1 l\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n l\u1edbn, vi\u1ec7c l\u00e0m th\u1ee7 c\u00f4ng to\u00e0n b\u1ed9 c\u00e1c b\u01b0\u1edbc tr\u00ean tr\u1edf n\u00ean r\u1ea5t t\u1ed1n th\u1eddi gian, \u0111\u00e2y l\u00e0 l\u00fac ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n ph\u00e1t huy vai tr\u00f2.<\/p>\n<h2 style=\"text-align: justify;\">6. Theo d\u00f5i 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 c\u00f3 doanh thu h\u1ed7n h\u1ee3p, m\u1ed7i k\u1ef3 k\u00ea khai k\u1ebf to\u00e1n ph\u1ea3i th\u1ef1c hi\u1ec7n li\u00ean t\u1ee5c nhi\u1ec1u thao t\u00e1c: ph\u00e2n lo\u1ea1i t\u1eebng h\u00f3a \u0111\u01a1n \u0111\u1ea7u ra theo tr\u1ea1ng th\u00e1i thu\u1ebf, ph\u00e2n lo\u1ea1i h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o theo m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng, t\u00ednh t\u1ef7 l\u1ec7 ph\u00e2n b\u1ed5, k\u1ebft chuy\u1ec3n ph\u1ea7n kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u00e0 \u0111\u1ed1i chi\u1ebfu v\u1edbi t\u1edd khai. N\u1ebfu d\u1eef li\u1ec7u b\u00e1n h\u00e0ng, h\u00f3a \u0111\u01a1n v\u00e0 k\u1ebf to\u00e1n n\u1eb1m \u1edf c\u00e1c h\u1ec7 th\u1ed1ng r\u1eddi r\u1ea1c, kh\u1ea3 n\u0103ng l\u1ec7ch s\u1ed1 li\u1ec7u gi\u1eefa c\u00e1c kh\u00e2u l\u00e0 r\u1ea5t l\u1edbn.<\/p>\n<p style=\"text-align: justify;\">Ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n AccNet ERP c\u1ee7a L\u1ea1c Vi\u1ec7t \u0111\u01b0\u1ee3c thi\u1ebft k\u1ebf \u0111\u1ec3 k\u1ebft h\u1ee3p nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n &#8211; h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed tr\u00ean c\u00f9ng m\u1ed9t h\u1ec7 th\u1ed1ng. K\u1ebf to\u00e1n c\u00f3 th\u1ec3 ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ngay tr\u00ean giao di\u1ec7n ERP, d\u1eef li\u1ec7u t\u1eeb \u0111\u01a1n h\u00e0ng, h\u1ee3p \u0111\u1ed3ng \u0111\u01b0\u1ee3c k\u1ebf th\u1eeba tr\u1ef1c ti\u1ebfp \u0111\u1ec3 kh\u1edfi t\u1ea1o h\u00f3a \u0111\u01a1n, c\u00f3 th\u1ec3 k\u00fd s\u1ed1 v\u00e0 ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n h\u00e0ng lo\u1ea1t. Ngay khi h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c ph\u00e1t h\u00e0nh, h\u1ec7 th\u1ed1ng t\u1ef1 \u0111\u1ed9ng ghi nh\u1eadn b\u00fat to\u00e1n doanh thu, c\u00f4ng n\u1ee3 v\u00e0o s\u1ed5 s\u00e1ch, gi\u00fap s\u1ed1 li\u1ec7u h\u00f3a \u0111\u01a1n v\u00e0 s\u1ed5 k\u1ebf to\u00e1n th\u1ed1ng nh\u1ea5t ngay t\u1eeb \u0111\u1ea7u.<\/p>\n<p style=\"text-align: justify;\">H\u1ec7 th\u1ed1ng c\u0169ng l\u01b0u tr\u1eef h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed t\u1eadp trung trong c\u01a1 s\u1edf d\u1eef li\u1ec7u ERP v\u00e0 c\u00f3 kh\u1ea3 n\u0103ng t\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u \u0111a chi nh\u00e1nh. V\u1edbi doanh nghi\u1ec7p c\u00f3 nhi\u1ec1u \u0111\u01a1n v\u1ecb c\u00f9ng ph\u00e1t sinh doanh thu kh\u00f4ng ch\u1ecbu thu\u1ebf, vi\u1ec7c t\u1eadp trung d\u1eef li\u1ec7u gi\u00fap k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p doanh thu theo t\u1eebng nh\u00f3m thu\u1ebf nhanh h\u01a1n khi l\u1eadp t\u1edd khai v\u00e0 b\u1ea3ng ph\u00e2n b\u1ed5. T\u00ecm hi\u1ec3u th\u00eam v\u1ec1 gi\u1ea3i ph\u00e1p t\u1ea1i trang <a href=\"https:\/\/lacviet.vn\/phan-mem-ke-toan-tich-hop-hoa-don-dien-tu\/\">ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n t\u00edch h\u1ee3p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed AccNet ERP<\/a>.<\/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\/54680\" \/><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;\">D\u00f9 s\u1eed d\u1ee5ng c\u00f4ng c\u1ee5 n\u00e0o, doanh nghi\u1ec7p v\u1eabn n\u00ean duy tr\u00ec ba th\u00f3i quen ki\u1ec3m so\u00e1t: 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; 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; \u0110\u1ed1i chi\u1ebfu doanh thu kh\u00f4ng ch\u1ecbu thu\u1ebf tr\u00ean t\u1edd khai v\u1edbi s\u1ed5 chi ti\u1ebft tr\u01b0\u1edbc khi n\u1ed9p. Ba th\u00f3i quen n\u00e0y gi\u00fap ph\u00e1t hi\u1ec7n s\u1edbm h\u00f3a \u0111\u01a1n g\u1eafn sai tr\u1ea1ng th\u00e1i thu\u1ebf thay v\u00ec \u0111\u1ec3 \u0111\u1ebfn khi quy\u1ebft to\u00e1n m\u1edbi x\u1eed l\u00fd.<\/p>\n<p style=\"text-align: justify;\">C\u00f4ng c\u1ee5 t\u1ed1t k\u1ebft h\u1ee3p v\u1edbi quy tr\u00ecnh ki\u1ec3m so\u00e1t r\u00f5 r\u00e0ng s\u1ebd gi\u00fap k\u1ebf to\u00e1n x\u1eed l\u00fd doanh thu h\u1ed7n h\u1ee3p ch\u00ednh x\u00e1c v\u00e0 nh\u1eb9 nh\u00e0ng h\u01a1n. Ph\u1ea7n cu\u1ed1i b\u00e0i t\u1ed5ng h\u1ee3p m\u1ed9t s\u1ed1 c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p li\u00ean quan \u0111\u1ebfn ch\u1ee7 \u0111\u1ec1 n\u00e0y.<\/p>\n<h2 style=\"text-align: justify;\">7. M\u1ed9t s\u1ed1 c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p<\/h2>\n<p style=\"text-align: justify;\"><strong>Doanh thu c\u00f3 \u0111\u01b0\u1ee3c t\u00ednh thu\u1ebf GTGT kh\u00f4ng?<\/strong><\/p>\n<p style=\"text-align: justify;\">Doanh thu l\u00e0 c\u0103n c\u1ee9 \u0111\u1ec3 t\u00ednh thu\u1ebf GTGT v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf. V\u1edbi doanh nghi\u1ec7p khai thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb, thu\u1ebf \u0111\u1ea7u ra \u0111\u01b0\u1ee3c t\u00ednh tr\u00ean gi\u00e1 t\u00ednh thu\u1ebf nh\u00e2n thu\u1ebf su\u1ea5t; v\u1edbi doanh nghi\u1ec7p, h\u1ed9 kinh doanh theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp, thu\u1ebf t\u00ednh theo t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m tr\u00ean doanh thu. Ri\u00eang doanh thu thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf t\u1ea1i \u0110i\u1ec1u 5 Lu\u1eadt Thu\u1ebf GTGT th\u00ec kh\u00f4ng t\u00ednh thu\u1ebf, nh\u01b0ng v\u1eabn ph\u1ea3i k\u00ea khai.<\/p>\n<p style=\"text-align: justify;\"><strong>Doanh thu ch\u01b0a bao g\u1ed3m thu\u1ebf GTGT l\u00e0 g\u00ec?<\/strong><\/p>\n<p style=\"text-align: justify;\">\u0110\u00e2y l\u00e0 gi\u00e1 b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u01b0a c\u1ed9ng thu\u1ebf GTGT, th\u01b0\u1eddng \u0111\u01b0\u1ee3c d\u00f9ng l\u00e0m gi\u00e1 t\u00ednh thu\u1ebf v\u1edbi doanh nghi\u1ec7p theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb. V\u1edbi h\u00e0ng h\u00f3a kh\u00f4ng ch\u1ecbu thu\u1ebf, gi\u00e1 b\u00e1n tr\u00ean h\u00f3a \u0111\u01a1n ch\u00ednh l\u00e0 doanh thu v\u00ec kh\u00f4ng c\u00f3 kho\u1ea3n thu\u1ebf c\u1ed9ng th\u00eam.<\/p>\n<p style=\"text-align: justify;\"><strong>Doanh thu kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT c\u00f3 ph\u1ea3i n\u1ed9p thu\u1ebf TNDN kh\u00f4ng?<\/strong><\/p>\n<p style=\"text-align: justify;\">Thu\u1ebf GTGT v\u00e0 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p l\u00e0 hai s\u1eafc thu\u1ebf \u0111\u1ed9c l\u1eadp. M\u1ed9t kho\u1ea3n doanh thu kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT v\u1eabn c\u00f3 th\u1ec3 l\u00e0 doanh thu t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, tr\u1eeb khi thu\u1ed9c di\u1ec7n mi\u1ec5n, gi\u1ea3m theo ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p. V\u00ed d\u1ee5, l\u00e3i cho vay kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT nh\u01b0ng v\u1eabn l\u00e0 thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN c\u1ee7a doanh nghi\u1ec7p (c\u1ea7n tra c\u1ee9u ngu\u1ed3n: quy \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1ea1i Lu\u1eadt Thu\u1ebf TNDN s\u1ed1 67\/2025\/QH15 v\u00e0 v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn).<\/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;\">Theo kho\u1ea3n 25 \u0110i\u1ec1u 5 Lu\u1eadt Thu\u1ebf GTGT \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i b\u1edfi Lu\u1eadt 149\/2025\/QH15, t\u1eeb 01\/01\/2026 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u1ee7a h\u1ed9, c\u00e1 nh\u00e2n s\u1ea3n xu\u1ea5t, kinh doanh c\u00f3 m\u1ee9c 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;\"><strong>Doanh nghi\u1ec7p ch\u1ec9 c\u00f3 doanh thu kh\u00f4ng ch\u1ecbu thu\u1ebf c\u00f3 ph\u1ea3i n\u1ed9p t\u1edd khai GTGT kh\u00f4ng?<\/strong><\/p>\n<p style=\"text-align: justify;\">Doanh nghi\u1ec7p v\u1eabn c\u1ea7n th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 khai thu\u1ebf theo k\u1ef3 \u0111\u00e3 \u0111\u0103ng k\u00fd \u0111\u1ec3 k\u00ea khai doanh thu, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p thu\u1ed9c di\u1ec7n kh\u00f4ng ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf theo \u0110i\u1ec1u 11 Ngh\u1ecb \u0111\u1ecbnh 252\/2026\/N\u0110-CP. Doanh nghi\u1ec7p n\u00ean \u0111\u1ed1i chi\u1ebfu quy \u0111\u1ecbnh n\u00e0y ho\u1eb7c h\u1ecfi c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp tr\u01b0\u1edbc khi ng\u1eebng n\u1ed9p t\u1edd khai.<\/p>\n<p style=\"text-align: justify;\">Doanh thu kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT kh\u00f4ng l\u00e0m ph\u00e1t sinh thu\u1ebf \u0111\u1ea7u ra, nh\u01b0ng k\u00e9o theo h\u00e0ng lo\u1ea1t ngh\u0129a v\u1ee5 m\u00e0 k\u1ebf to\u00e1n ph\u1ea3i l\u00e0m \u0111\u00fang: x\u00e1c \u0111\u1ecbnh \u0111\u00fang danh m\u1ee5c theo Lu\u1eadt Thu\u1ebf GTGT 48\/2024\/QH15 v\u00e0 c\u00e1c v\u0103n b\u1ea3n s\u1eeda \u0111\u1ed5i, l\u1eadp h\u00f3a \u0111\u01a1n th\u1ec3 hi\u1ec7n \u0111\u00fang tr\u1ea1ng th\u00e1i thu\u1ebf theo Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP, k\u00ea khai tr\u00ean m\u1eabu 01\/GTGT c\u1ee7a Th\u00f4ng t\u01b0 89\/2026\/TT-BTC v\u00e0 ph\u00e2n b\u1ed5 ch\u00ednh x\u00e1c thu\u1ebf \u0111\u1ea7u v\u00e0o d\u00f9ng chung. L\u00e0m t\u1ed1t b\u1ed1n b\u01b0\u1edbc n\u00e0y gi\u00fap doanh nghi\u1ec7p tr\u00e1nh r\u1ee7i ro truy thu v\u00e0 t\u1eadn d\u1ee5ng \u0111\u00fang quy\u1ec1n kh\u1ea5u tr\u1eeb.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Doanh thu kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT l\u00e0 doanh thu t\u1eeb b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 thu\u1ed9c danh m\u1ee5c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf t\u1ea1i \u0110i\u1ec1u 5 Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng s\u1ed1 48\/2024\/QH15, \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i b\u1edfi Lu\u1eadt 149\/2025\/QH15 t\u1eeb ng\u00e0y 01\/01\/2026. Doanh nghi\u1ec7p kh\u00f4ng t\u00ednh thu\u1ebf GTGT \u0111\u1ea7u ra cho [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":54695,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[152],"tags":[194],"class_list":["post-54680","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\/54680","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=54680"}],"version-history":[{"count":1,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/posts\/54680\/revisions"}],"predecessor-version":[{"id":54688,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/posts\/54680\/revisions\/54688"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/media\/54695"}],"wp:attachment":[{"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/media?parent=54680"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/categories?post=54680"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/tags?post=54680"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}