{"id":54696,"date":"2026-10-09T13:49:53","date_gmt":"2026-10-09T06:49:53","guid":{"rendered":"https:\/\/lacviet.vn\/?p=54696"},"modified":"2026-10-22T14:22:57","modified_gmt":"2026-10-22T07:22:57","slug":"hang-nong-san-co-chiu-thue-gtgt-khong","status":"publish","type":"post","link":"https:\/\/lacviet.vn\/en\/hang-nong-san-co-chiu-thue-gtgt-khong\/","title":{"rendered":"H\u00e0ng n\u00f4ng s\u1ea3n c\u00f3 ch\u1ecbu thu\u1ebf GTGT kh\u00f4ng? Thu\u1ebf su\u1ea5t theo t\u1eebng kh\u00e2u t\u1eeb 2026"},"content":{"rendered":"<p style=\"text-align: justify;\"><strong>H\u00e0ng n\u00f4ng s\u1ea3n c\u00f3 ch\u1ecbu thu\u1ebf GTGT<\/strong> kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o kh\u00e2u kinh doanh. N\u00f4ng s\u1ea3n ch\u01b0a ch\u1ebf bi\u1ebfn do t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n t\u1ef1 s\u1ea3n xu\u1ea5t b\u00e1n ra v\u00e0 \u1edf kh\u00e2u nh\u1eadp kh\u1ea9u thu\u1ed9c di\u1ec7n kh\u00f4ng ch\u1ecbu thu\u1ebf; doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3 mua b\u00e1n cho nhau kh\u00f4ng ph\u1ea3i k\u00ea khai, t\u00ednh n\u1ed9p nh\u01b0ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb \u0111\u1ea7u v\u00e0o t\u1eeb 01\/01\/2026; b\u00e1n cho \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00e1c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 5%; xu\u1ea5t kh\u1ea9u \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 0%.<\/p>\n<p style=\"text-align: justify;\">N\u00f4ng s\u1ea3n l\u00e0 nh\u00f3m h\u00e0ng c\u00f3 ch\u00ednh s\u00e1ch thu\u1ebf GTGT ph\u1ee9c t\u1ea1p b\u1eadc nh\u1ea5t, v\u00ec c\u00f9ng m\u1ed9t bao g\u1ea1o hay m\u1ed9t t\u1ea5n c\u00e0 ph\u00ea nh\u00e2n c\u00f3 th\u1ec3 mang ba, b\u1ed1n tr\u1ea1ng th\u00e1i thu\u1ebf kh\u00e1c nhau t\u00f9y ng\u01b0\u1eddi b\u00e1n l\u00e0 ai v\u00e0 b\u00e1n cho ai. T\u1eeb ng\u00e0y 01\/01\/2026, Lu\u1eadt 149\/2025\/QH15 ti\u1ebfp t\u1ee5c s\u1eeda \u0111\u1ed5i quy \u0111\u1ecbnh v\u1ec1 n\u00f4ng s\u1ea3n, khi\u1ebfn nhi\u1ec1u k\u1ebf to\u00e1n doanh nghi\u1ec7p thu mua, ch\u1ebf bi\u1ebfn l\u00fang t\u00fang khi l\u1eadp h\u00f3a \u0111\u01a1n v\u00e0 k\u00ea khai.<\/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 tr\u1ea3 l\u1eddi c\u00e2u h\u1ecfi h\u00e0ng n\u00f4ng s\u1ea3n c\u00f3 ch\u1ecbu thu\u1ebf GTGT kh\u00f4ng theo t\u1eebng kh\u00e2u kinh doanh, ph\u00e2n bi\u1ec7t s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng v\u1edbi ch\u1ebf bi\u1ebfn, v\u00e0 h\u01b0\u1edbng d\u1eabn c\u00e1ch l\u1eadp h\u00f3a \u0111\u01a1n, k\u00ea khai, kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ea7u v\u00e0o theo quy \u0111\u1ecbnh \u0111ang c\u00f3 hi\u1ec7u l\u1ef1c n\u0103m 2026.<\/p>\n<h2 style=\"text-align: justify;\">1. H\u00e0ng n\u00f4ng s\u1ea3n c\u00f3 ch\u1ecbu thu\u1ebf GTGT kh\u00f4ng?<\/h2>\n<p style=\"text-align: justify;\">C\u00e2u tr\u1ea3 l\u1eddi ng\u1eafn g\u1ecdn l\u00e0: t\u00f9y kh\u00e2u. Ph\u00e1p lu\u1eadt thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng kh\u00f4ng quy \u0111\u1ecbnh m\u1ed9t m\u1ee9c thu\u1ebf duy nh\u1ea5t cho n\u00f4ng s\u1ea3n, m\u00e0 x\u00e1c \u0111\u1ecbnh tr\u1ea1ng th\u00e1i thu\u1ebf d\u1ef1a tr\u00ean ba y\u1ebfu t\u1ed1: s\u1ea3n ph\u1ea9m \u0111\u00e3 qua ch\u1ebf bi\u1ebfn hay ch\u01b0a, ng\u01b0\u1eddi b\u00e1n c\u00f3 ph\u1ea3i l\u00e0 ng\u01b0\u1eddi t\u1ef1 s\u1ea3n xu\u1ea5t hay kh\u00f4ng, v\u00e0 ng\u01b0\u1eddi mua l\u00e0 doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3 hay \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00e1c. Ch\u00ednh v\u00ec v\u1eady, c\u00e2u h\u1ecfi &#8220;b\u00e1n s\u1ea3n ph\u1ea9m n\u00f4ng nghi\u1ec7p c\u00f3 ph\u1ea3i n\u1ed9p thu\u1ebf kh\u00f4ng&#8221; lu\u00f4n c\u1ea7n \u0111\u01b0\u1ee3c tr\u1ea3 l\u1eddi theo t\u1eebng t\u00ecnh hu\u1ed1ng c\u1ee5 th\u1ec3.<\/p>\n<p style=\"text-align: center;\"><img fetchpriority=\"high\" decoding=\"async\" class=\"aligncenter size-full wp-image-55929\" src=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2026\/10\/hang-nong-san-co-chiu-thue-gtgt-khong-1.png\" alt=\"h\u00e0ng n\u00f4ng s\u1ea3n c\u00f3 ch\u1ecbu thu\u1ebf gtgt kh\u00f4ng\" width=\"800\" height=\"500\" srcset=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2026\/10\/hang-nong-san-co-chiu-thue-gtgt-khong-1.png 800w, https:\/\/lacviet.vn\/wp-content\/uploads\/2026\/10\/hang-nong-san-co-chiu-thue-gtgt-khong-1-768x480.png 768w, https:\/\/lacviet.vn\/wp-content\/uploads\/2026\/10\/hang-nong-san-co-chiu-thue-gtgt-khong-1-18x12.png 18w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><\/p>\n<p style=\"text-align: justify;\">C\u0103n c\u1ee9 ph\u00e1p l\u00fd ch\u00ednh l\u00e0 <a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Luat-Thue-gia-tri-gia-tang-2024-so-48-2024-QH15-556390.aspx\" target=\"_blank\" rel=\"nofollow noopener\">Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng s\u1ed1 48\/2024\/QH15<\/a>, c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 01\/07\/2025, g\u1ed3m kho\u1ea3n 1 \u0110i\u1ec1u 5 v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf v\u00e0 \u0111i\u1ec3m d kho\u1ea3n 2 \u0110i\u1ec1u 9 v\u1ec1 thu\u1ebf su\u1ea5t 5%. Lu\u1eadt n\u00e0y \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i b\u1edfi Lu\u1eadt 149\/2025\/QH15, th\u00f4ng qua ng\u00e0y 11\/12\/2025 v\u00e0 c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 01\/01\/2026, trong \u0111\u00f3 b\u1ed5 sung tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3 mua b\u00e1n n\u00f4ng s\u1ea3n cho nhau. H\u01b0\u1edbng d\u1eabn chi ti\u1ebft n\u1eb1m t\u1ea1i \u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP.<\/p>\n<p style=\"text-align: justify;\">T\u1eeb c\u00e1c v\u0103n b\u1ea3n tr\u00ean, c\u00f3 th\u1ec3 t\u00f3m t\u1eaft tr\u1ea1ng th\u00e1i thu\u1ebf GTGT c\u1ee7a h\u00e0ng n\u00f4ng s\u1ea3n ch\u01b0a ch\u1ebf bi\u1ebfn ho\u1eb7c ch\u1ec9 qua s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng nh\u01b0 sau:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n t\u1ef1 s\u1ea3n xu\u1ea5t, \u0111\u00e1nh b\u1eaft b\u00e1n ra: kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT.<\/li>\n<li aria-level=\"1\">\u1ede kh\u00e2u nh\u1eadp kh\u1ea9u: kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT.<\/li>\n<li aria-level=\"1\">Doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3 mua v\u1ec1 r\u1ed3i b\u00e1n cho doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3 kh\u00e1c: kh\u00f4ng ph\u1ea3i k\u00ea khai, t\u00ednh n\u1ed9p thu\u1ebf GTGT nh\u01b0ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ea7u v\u00e0o.<\/li>\n<li aria-level=\"1\">B\u00e1n \u1edf kh\u00e2u kinh doanh th\u01b0\u01a1ng m\u1ea1i cho h\u1ed9, c\u00e1 nh\u00e2n v\u00e0 t\u1ed5 ch\u1ee9c kh\u00e1c: thu\u1ebf su\u1ea5t 5%.<\/li>\n<li aria-level=\"1\">Xu\u1ea5t kh\u1ea9u: thu\u1ebf su\u1ea5t 0% n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">\u0110i\u1ec1u ki\u1ec7n ti\u00ean quy\u1ebft \u0111\u1ec3 \u00e1p d\u1ee5ng c\u00e1c tr\u01b0\u1eddng h\u1ee3p tr\u00ean l\u00e0 s\u1ea3n ph\u1ea9m ph\u1ea3i &#8220;ch\u01b0a ch\u1ebf bi\u1ebfn th\u00e0nh c\u00e1c s\u1ea3n ph\u1ea9m kh\u00e1c ho\u1eb7c ch\u1ec9 qua s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng&#8221;. N\u1ebfu n\u00f4ng s\u1ea3n \u0111\u00e3 \u0111\u01b0\u1ee3c ch\u1ebf bi\u1ebfn th\u00e0nh s\u1ea3n ph\u1ea9m kh\u00e1c, ch\u1eb3ng h\u1ea1n c\u00e0 ph\u00ea \u0111\u00e3 rang xay \u0111\u00f3ng g\u00f3i hay tr\u00e1i c\u00e2y \u0111\u00e3 l\u00e0m th\u00e0nh m\u1ee9t, s\u1ea3n ph\u1ea9m \u0111\u00f3 kh\u00f4ng c\u00f2n thu\u1ed9c c\u00e1c tr\u01b0\u1eddng h\u1ee3p tr\u00ean m\u00e0 \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t theo m\u1eb7t h\u00e0ng c\u1ee5 th\u1ec3.<\/p>\n<p style=\"text-align: justify;\">M\u1ed9t \u0111i\u1ec3m d\u1ec5 nh\u1ea7m l\u00e0 &#8220;kh\u00f4ng ch\u1ecbu thu\u1ebf&#8221; v\u00e0 &#8220;kh\u00f4ng ph\u1ea3i k\u00ea khai, t\u00ednh n\u1ed9p&#8221; \u0111\u1ec1u kh\u00f4ng ph\u00e1t sinh thu\u1ebf \u0111\u1ea7u ra, nh\u01b0ng h\u1ec7 qu\u1ea3 v\u1ec1 kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ea7u v\u00e0o l\u1ea1i kh\u00e1c nhau ho\u00e0n to\u00e0n. Ng\u01b0\u1eddi b\u00e1n thu\u1ed9c di\u1ec7n kh\u00f4ng ch\u1ecbu thu\u1ebf kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ea7u v\u00e0o, trong khi doanh nghi\u1ec7p thu\u1ed9c di\u1ec7n kh\u00f4ng ph\u1ea3i k\u00ea khai, t\u00ednh n\u1ed9p v\u1eabn \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb. \u0110\u00e2y l\u00e0 l\u00fd do k\u1ebf to\u00e1n doanh nghi\u1ec7p th\u01b0\u01a1ng m\u1ea1i n\u00f4ng s\u1ea3n c\u1ea7n ph\u00e2n lo\u1ea1i \u0111\u00fang ngay t\u1eeb khi k\u00fd h\u1ee3p \u0111\u1ed3ng b\u00e1n h\u00e0ng.<\/p>\n<p style=\"text-align: justify;\">Ph\u1ea7n ti\u1ebfp theo s\u1ebd \u0111i v\u00e0o chi ti\u1ebft t\u1eebng kh\u00e2u, k\u00e8m c\u0103n c\u1ee9 ph\u00e1p l\u00fd v\u00e0 l\u01b0u \u00fd th\u1ef1c t\u1ebf cho t\u1eebng tr\u01b0\u1eddng h\u1ee3p.<\/p>\n<h2 style=\"text-align: justify;\">2. Thu\u1ebf GTGT h\u00e0ng n\u00f4ng s\u1ea3n theo t\u1eebng kh\u00e2u kinh doanh t\u1eeb 01\/01\/2026<\/h2>\n<p style=\"text-align: justify;\">Thu\u1ebf GTGT h\u00e0ng n\u00f4ng s\u1ea3n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo chu\u1ed7i lu\u00e2n chuy\u1ec3n c\u1ee7a s\u1ea3n ph\u1ea9m, t\u1eeb ng\u01b0\u1eddi s\u1ea3n xu\u1ea5t, qua doanh nghi\u1ec7p thu mua, t\u1edbi kh\u00e2u th\u01b0\u01a1ng m\u1ea1i &#8211; xu\u1ea5t kh\u1ea9u. Ph\u1ea7n n\u00e0y g\u1ed3m b\u1ed1n n\u1ed9i dung t\u01b0\u01a1ng \u1ee9ng v\u1edbi b\u1ed1n kh\u00e2u: t\u1ef1 s\u1ea3n xu\u1ea5t b\u00e1n ra v\u00e0 nh\u1eadp kh\u1ea9u; doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3 mua b\u00e1n cho nhau; b\u00e1n cho h\u1ed9, c\u00e1 nh\u00e2n &amp; t\u1ed5 ch\u1ee9c kh\u00e1c; xu\u1ea5t kh\u1ea9u. B\u1ea3ng d\u01b0\u1edbi \u0111\u00e2y t\u00f3m t\u1eaft tr\u01b0\u1edbc khi \u0111i v\u00e0o t\u1eebng m\u1ee5c.<\/p>\n<table>\n<thead>\n<tr>\n<th>Kh\u00e2u kinh doanh<\/th>\n<th>Tr\u1ea1ng th\u00e1i thu\u1ebf GTGT<\/th>\n<th>C\u0103n c\u1ee9<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n t\u1ef1 s\u1ea3n xu\u1ea5t, \u0111\u00e1nh b\u1eaft b\u00e1n ra<\/td>\n<td>Kh\u00f4ng ch\u1ecbu thu\u1ebf<\/td>\n<td>Kho\u1ea3n 1 \u0110i\u1ec1u 5 Lu\u1eadt 48\/2024<\/td>\n<\/tr>\n<tr>\n<td>Kh\u00e2u nh\u1eadp kh\u1ea9u<\/td>\n<td>Kh\u00f4ng ch\u1ecbu thu\u1ebf<\/td>\n<td>Kho\u1ea3n 1 \u0110i\u1ec1u 5 Lu\u1eadt 48\/2024<\/td>\n<\/tr>\n<tr>\n<td>DN, HTX mua b\u00e1n cho DN, HTX kh\u00e1c<\/td>\n<td>Kh\u00f4ng ph\u1ea3i k\u00ea khai, t\u00ednh n\u1ed9p; \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb \u0111\u1ea7u v\u00e0o<\/td>\n<td>Kho\u1ea3n 1 \u0110i\u1ec1u 5 s\u1eeda \u0111\u1ed5i b\u1edfi Lu\u1eadt 149\/2025<\/td>\n<\/tr>\n<tr>\n<td>B\u00e1n cho h\u1ed9, c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c kh\u00e1c \u1edf kh\u00e2u th\u01b0\u01a1ng m\u1ea1i<\/td>\n<td>Thu\u1ebf su\u1ea5t 5%<\/td>\n<td>\u0110i\u1ec3m d kho\u1ea3n 2 \u0110i\u1ec1u 9 Lu\u1eadt 48\/2024<\/td>\n<\/tr>\n<tr>\n<td>Xu\u1ea5t kh\u1ea9u<\/td>\n<td>Thu\u1ebf su\u1ea5t 0%<\/td>\n<td>\u0110i\u1ec3m c kho\u1ea3n 1 \u0110i\u1ec1u 9 Lu\u1eadt 48\/2024<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 style=\"text-align: justify;\">2.1. Kh\u00e2u t\u1ef1 s\u1ea3n xu\u1ea5t, \u0111\u00e1nh b\u1eaft b\u00e1n ra v\u00e0 nh\u1eadp kh\u1ea9u: kh\u00f4ng ch\u1ecbu thu\u1ebf<\/h3>\n<p style=\"text-align: justify;\">Kho\u1ea3n 1 \u0110i\u1ec1u 5 Lu\u1eadt Thu\u1ebf GTGT quy \u0111\u1ecbnh s\u1ea3n ph\u1ea9m c\u00e2y tr\u1ed3ng, r\u1eebng tr\u1ed3ng, ch\u0103n nu\u00f4i, th\u1ee7y s\u1ea3n nu\u00f4i tr\u1ed3ng, \u0111\u00e1nh b\u1eaft ch\u01b0a ch\u1ebf bi\u1ebfn th\u00e0nh c\u00e1c s\u1ea3n ph\u1ea9m kh\u00e1c ho\u1eb7c ch\u1ec9 qua s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n t\u1ef1 s\u1ea3n xu\u1ea5t, \u0111\u00e1nh b\u1eaft b\u00e1n ra v\u00e0 \u1edf kh\u00e2u nh\u1eadp kh\u1ea9u thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf. \u0110\u00e2y l\u00e0 ch\u00ednh s\u00e1ch h\u1ed7 tr\u1ee3 tr\u1ef1c ti\u1ebfp cho ng\u01b0\u1eddi s\u1ea3n xu\u1ea5t n\u00f4ng nghi\u1ec7p, cho ngu\u1ed3n nguy\u00ean li\u1ec7u nh\u1eadp kh\u1ea9u ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t trong n\u01b0\u1edbc.<\/p>\n<p style=\"text-align: justify;\">\u0110i\u1ec3m m\u1ea5u ch\u1ed1t c\u1ee7a kh\u00e2u n\u00e0y l\u00e0 y\u1ebfu t\u1ed1 &#8220;t\u1ef1 s\u1ea3n xu\u1ea5t, \u0111\u00e1nh b\u1eaft&#8221;. M\u1ed9t h\u1ee3p t\u00e1c x\u00e3 t\u1ef1 tr\u1ed3ng l\u00faa r\u1ed3i b\u00e1n th\u00f3c, m\u1ed9t trang tr\u1ea1i t\u1ef1 nu\u00f4i heo r\u1ed3i b\u00e1n heo h\u01a1i, hay m\u1ed9t doanh nghi\u1ec7p t\u1ef1 tr\u1ed3ng c\u00e0 ph\u00ea r\u1ed3i b\u00e1n c\u00e0 ph\u00ea nh\u00e2n \u0111\u1ec1u thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ch\u1ecbu thu\u1ebf. Ng\u01b0\u1ee3c l\u1ea1i, doanh nghi\u1ec7p mua n\u00f4ng s\u1ea3n c\u1ee7a ng\u01b0\u1eddi kh\u00e1c v\u1ec1 b\u00e1n l\u1ea1i kh\u00f4ng c\u00f2n l\u00e0 &#8220;t\u1ef1 s\u1ea3n xu\u1ea5t&#8221;, n\u00ean ph\u1ea3i x\u00e9t theo c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u1edf m\u1ee5c 2.2 v\u00e0 2.3.<\/p>\n<p style=\"text-align: justify;\">V\u1edbi h\u00e0ng nh\u1eadp kh\u1ea9u, n\u00f4ng s\u1ea3n ch\u01b0a ch\u1ebf bi\u1ebfn ho\u1eb7c ch\u1ec9 qua s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT \u1edf kh\u00e2u nh\u1eadp kh\u1ea9u, kh\u00f4ng ph\u00e2n bi\u1ec7t ng\u01b0\u1eddi nh\u1eadp kh\u1ea9u l\u00e0 ai. Tuy nhi\u00ean, khi doanh nghi\u1ec7p nh\u1eadp kh\u1ea9u b\u00e1n l\u1ea1i trong n\u01b0\u1edbc, kh\u00e2u b\u00e1n ra ti\u1ebfp theo l\u1ea1i \u0111\u01b0\u1ee3c x\u00e9t theo ng\u01b0\u1eddi mua, gi\u1ed1ng nh\u01b0 h\u00e0ng mua trong n\u01b0\u1edbc.<\/p>\n<p style=\"text-align: justify;\">H\u1ec7 qu\u1ea3 quan tr\u1ecdng c\u1ee7a tr\u1ea1ng th\u00e1i kh\u00f4ng ch\u1ecbu thu\u1ebf l\u00e0 ng\u01b0\u1eddi b\u00e1n kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng cho ho\u1ea1t \u0111\u1ed9ng n\u00e0y, theo kho\u1ea3n 27 \u0110i\u1ec1u 5 Lu\u1eadt Thu\u1ebf GTGT. V\u00ed d\u1ee5, m\u1ed9t doanh nghi\u1ec7p t\u1ef1 tr\u1ed3ng rau v\u00e0 b\u00e1n rau t\u01b0\u01a1i th\u00ec thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a ph\u00e2n b\u00f3n, thu\u1ed1c b\u1ea3o v\u1ec7 th\u1ef1c v\u1eadt, d\u1ecbch v\u1ee5 v\u1eadn chuy\u1ec3n ph\u1ee5c v\u1ee5 ri\u00eang ho\u1ea1t \u0111\u1ed9ng tr\u1ed3ng rau kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, m\u00e0 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed.<\/p>\n<p style=\"text-align: justify;\">N\u1ebfu doanh nghi\u1ec7p v\u1eeba t\u1ef1 s\u1ea3n xu\u1ea5t b\u00e1n ra, v\u1eeba c\u00f3 ho\u1ea1t \u0111\u1ed9ng kh\u00e1c ch\u1ecbu thu\u1ebf, thu\u1ebf \u0111\u1ea7u v\u00e0o d\u00f9ng chung ph\u1ea3i \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 theo t\u1ef7 l\u1ec7 doanh thu. C\u00e1ch ph\u00e2n b\u1ed5 n\u00e0y \u0111\u01b0\u1ee3c L\u1ea1c Vi\u1ec7t h\u01b0\u1edbng d\u1eabn chi ti\u1ebft trong b\u00e0i vi\u1ebft v\u1ec1 doanh thu kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT.<\/p>\n<h3 style=\"text-align: justify;\">2.2. Doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3 mua n\u00f4ng s\u1ea3n b\u00e1n cho doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3 kh\u00e1c: kh\u00f4ng ph\u1ea3i k\u00ea khai, t\u00ednh n\u1ed9p<\/h3>\n<p style=\"text-align: justify;\">\u0110\u00e2y l\u00e0 \u0111i\u1ec3m m\u1edbi \u0111\u00e1ng ch\u00fa \u00fd nh\u1ea5t t\u1eeb ng\u00e0y 01\/01\/2026. Theo <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>, kho\u1ea3n 1 \u0110i\u1ec1u 5 \u0111\u01b0\u1ee3c b\u1ed5 sung n\u1ed9i dung: doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 mua s\u1ea3n ph\u1ea9m c\u00e2y tr\u1ed3ng, r\u1eebng tr\u1ed3ng, ch\u0103n nu\u00f4i, th\u1ee7y s\u1ea3n nu\u00f4i tr\u1ed3ng, \u0111\u00e1nh b\u1eaft ch\u01b0a ch\u1ebf bi\u1ebfn th\u00e0nh c\u00e1c s\u1ea3n ph\u1ea9m kh\u00e1c ho\u1eb7c ch\u1ec9 qua s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng b\u00e1n cho doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 kh\u00e1c th\u00ec kh\u00f4ng ph\u1ea3i k\u00ea khai, t\u00ednh n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng nh\u01b0ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o.<\/p>\n<p style=\"text-align: justify;\">Quy \u0111\u1ecbnh n\u00e0y gi\u1ea3i quy\u1ebft m\u1ed9t v\u01b0\u1edbng m\u1eafc k\u00e9o d\u00e0i c\u1ee7a doanh nghi\u1ec7p thu mua n\u00f4ng s\u1ea3n. Tr\u01b0\u1edbc \u0111\u00e2y, khi b\u00e1n cho doanh nghi\u1ec7p kh\u00e1c, doanh nghi\u1ec7p th\u01b0\u01a1ng m\u1ea1i n\u00f4ng s\u1ea3n th\u01b0\u1eddng kh\u00f4ng ph\u00e1t sinh thu\u1ebf \u0111\u1ea7u ra nh\u01b0ng l\u1ea1i b\u1ecb h\u1ea1n ch\u1ebf quy\u1ec1n kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ea7u v\u00e0o, khi\u1ebfn c\u00e1c kho\u1ea3n thu\u1ebf c\u1ee7a d\u1ecbch v\u1ee5 v\u1eadn chuy\u1ec3n, kho b\u00e3i, bao b\u00ec tr\u1edf th\u00e0nh chi ph\u00ed. V\u1edbi c\u01a1 ch\u1ebf &#8220;kh\u00f4ng ph\u1ea3i k\u00ea khai, t\u00ednh n\u1ed9p nh\u01b0ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb&#8221;, doanh nghi\u1ec7p v\u1eeba kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf \u0111\u1ea7u ra v\u1eeba \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ea7u v\u00e0o.<\/p>\n<p style=\"text-align: justify;\">\u0110\u1ec3 \u00e1p d\u1ee5ng \u0111\u00fang, c\u1ea7n th\u1ecfa m\u00e3n \u0111\u1ed3ng th\u1eddi ba \u0111i\u1ec1u ki\u1ec7n: ng\u01b0\u1eddi b\u00e1n l\u00e0 doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3 ho\u1eb7c li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3; h\u00e0ng h\u00f3a l\u00e0 n\u00f4ng s\u1ea3n ch\u01b0a ch\u1ebf bi\u1ebfn ho\u1eb7c ch\u1ec9 qua s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng; v\u00e0 ng\u01b0\u1eddi mua c\u0169ng l\u00e0 doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3 ho\u1eb7c li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3. N\u1ebfu m\u1ed9t trong ba \u0111i\u1ec1u ki\u1ec7n kh\u00f4ng \u0111\u00e1p \u1ee9ng, v\u00ed d\u1ee5 ng\u01b0\u1eddi mua l\u00e0 h\u1ed9 kinh doanh, giao d\u1ecbch s\u1ebd chuy\u1ec3n sang tr\u01b0\u1eddng h\u1ee3p t\u1ea1i m\u1ee5c 2.3.<\/p>\n<p style=\"text-align: justify;\">Tr\u00ean th\u1ef1c t\u1ebf, m\u1ed9t doanh nghi\u1ec7p thu mua g\u1ea1o c\u00f3 th\u1ec3 v\u1eeba b\u00e1n cho nh\u00e0 m\u00e1y ch\u1ebf bi\u1ebfn, v\u1eeba b\u00e1n cho \u0111\u1ea1i l\u00fd l\u00e0 h\u1ed9 kinh doanh. Khi \u0111\u00f3, doanh thu b\u00e1n cho nh\u00e0 m\u00e1y thu\u1ed9c di\u1ec7n kh\u00f4ng ph\u1ea3i k\u00ea khai, t\u00ednh n\u1ed9p; doanh thu b\u00e1n cho h\u1ed9 kinh doanh ch\u1ecbu thu\u1ebf 5%. K\u1ebf to\u00e1n c\u1ea7n t\u00e1ch ri\u00eang hai nh\u00f3m doanh thu ngay tr\u00ean h\u00f3a \u0111\u01a1n v\u00e0 s\u1ed5 chi ti\u1ebft \u0111\u1ec3 k\u00ea khai \u0111\u00fang.<\/p>\n<p style=\"text-align: justify;\">Ngo\u00e0i ra, doanh nghi\u1ec7p n\u00ean l\u01b0u h\u1ed3 s\u01a1 ch\u1ee9ng minh ng\u01b0\u1eddi mua l\u00e0 doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3, nh\u01b0 th\u00f4ng tin m\u00e3 s\u1ed1 thu\u1ebf, h\u1ee3p \u0111\u1ed3ng mua b\u00e1n, \u0111\u1ec3 gi\u1ea3i tr\u00ecnh khi c\u01a1 quan thu\u1ebf ki\u1ec3m tra. C\u00e1ch th\u1ec3 hi\u1ec7n tr\u01b0\u1eddng h\u1ee3p n\u00e0y tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u1ea7n \u0111\u1ed1i chi\u1ebfu h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 91\/2026\/TT-BTC, n\u1ed9i dung s\u1ebd \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y \u1edf ph\u1ea7n 4.<\/p>\n<h3 style=\"text-align: justify;\">2.3. B\u00e1n cho h\u1ed9, c\u00e1 nh\u00e2n v\u00e0 t\u1ed5 ch\u1ee9c kh\u00e1c: thu\u1ebf su\u1ea5t 5%<\/h3>\n<p style=\"text-align: justify;\">\u0110i\u1ec3m d kho\u1ea3n 2 \u0110i\u1ec1u 9 Lu\u1eadt Thu\u1ebf GTGT quy \u0111\u1ecbnh m\u1ee9c thu\u1ebf su\u1ea5t 5% \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi s\u1ea3n ph\u1ea9m c\u00e2y tr\u1ed3ng, r\u1eebng tr\u1ed3ng (tr\u1eeb g\u1ed7, m\u0103ng), ch\u0103n nu\u00f4i, th\u1ee7y s\u1ea3n nu\u00f4i tr\u1ed3ng, \u0111\u00e1nh b\u1eaft ch\u01b0a ch\u1ebf bi\u1ebfn th\u00e0nh c\u00e1c s\u1ea3n ph\u1ea9m kh\u00e1c ho\u1eb7c ch\u1ec9 qua s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng, tr\u1eeb s\u1ea3n ph\u1ea9m quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 5. N\u00f3i c\u00e1ch kh\u00e1c, khi n\u00f4ng s\u1ea3n kh\u00f4ng thu\u1ed9c kh\u00e2u t\u1ef1 s\u1ea3n xu\u1ea5t b\u00e1n ra, kh\u00f4ng thu\u1ed9c kh\u00e2u nh\u1eadp kh\u1ea9u v\u00e0 kh\u00f4ng thu\u1ed9c giao d\u1ecbch gi\u1eefa doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3 v\u1edbi nhau, th\u00ec \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 5%.<\/p>\n<p style=\"text-align: justify;\">Tr\u01b0\u1eddng h\u1ee3p \u0111i\u1ec3n h\u00ecnh l\u00e0 doanh nghi\u1ec7p th\u01b0\u01a1ng m\u1ea1i mua n\u00f4ng s\u1ea3n v\u1ec1 b\u00e1n cho h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n ti\u00eau d\u00f9ng, ho\u1eb7c cho c\u00e1c t\u1ed5 ch\u1ee9c kh\u00f4ng ph\u1ea3i doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3 nh\u01b0 tr\u01b0\u1eddng h\u1ecdc, b\u1ec7nh vi\u1ec7n, \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p. Khi \u0111\u00f3, doanh nghi\u1ec7p t\u00ednh thu\u1ebf GTGT \u0111\u1ea7u ra 5% tr\u00ean gi\u00e1 b\u00e1n ch\u01b0a thu\u1ebf v\u00e0 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ea7u v\u00e0o theo quy \u0111\u1ecbnh chung.<\/p>\n<p style=\"text-align: justify;\">L\u01b0u \u00fd c\u1ee5m t\u1eeb &#8220;tr\u1eeb g\u1ed7, m\u0103ng&#8221; trong \u0111i\u1ec3m d: g\u1ed7 v\u00e0 m\u0103ng t\u1eeb r\u1eebng tr\u1ed3ng kh\u00f4ng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 5% theo \u0111i\u1ec3m n\u00e0y, m\u00e0 \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t theo quy \u0111\u1ecbnh kh\u00e1c. Doanh nghi\u1ec7p kinh doanh l\u00e2m s\u1ea3n c\u1ea7n \u0111\u1eb7c bi\u1ec7t ch\u00fa \u00fd \u0111\u1ec3 tr\u00e1nh \u00e1p sai thu\u1ebf su\u1ea5t (c\u1ea7n tra c\u1ee9u ngu\u1ed3n: thu\u1ebf su\u1ea5t \u00e1p d\u1ee5ng cho g\u1ed7, m\u0103ng theo Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP).<\/p>\n<p style=\"text-align: justify;\">V\u1edbi doanh nghi\u1ec7p, h\u1ed9 kinh doanh t\u00ednh thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp, s\u1ed1 thu\u1ebf kh\u00f4ng t\u00ednh b\u1eb1ng thu\u1ebf su\u1ea5t 5% m\u00e0 t\u00ednh theo t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m tr\u00ean doanh thu cho ho\u1ea1t \u0111\u1ed9ng ph\u00e2n ph\u1ed1i, cung c\u1ea5p h\u00e0ng h\u00f3a (c\u1ea7n tra c\u1ee9u ngu\u1ed3n: t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m tr\u00ean doanh thu theo \u0110i\u1ec1u 12 Lu\u1eadt Thu\u1ebf GTGT v\u00e0 v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn). Ri\u00eang h\u1ed9, c\u00e1 nh\u00e2n kinh doanh c\u00f3 doanh thu n\u0103m t\u1eeb 500 tri\u1ec7u \u0111\u1ed3ng tr\u1edf xu\u1ed1ng thu\u1ed9c di\u1ec7n kh\u00f4ng ch\u1ecbu thu\u1ebf theo kho\u1ea3n 25 \u0110i\u1ec1u 5 \u0111\u00e3 s\u1eeda \u0111\u1ed5i.<\/p>\n<p style=\"text-align: justify;\">M\u1ed9t c\u00e2u h\u1ecfi ph\u1ed5 bi\u1ebfn l\u00e0 n\u00f4ng s\u1ea3n 5% c\u00f3 \u0111\u01b0\u1ee3c gi\u1ea3m th\u00eam 2% kh\u00f4ng. Ch\u00ednh s\u00e1ch gi\u1ea3m thu\u1ebf GTGT 2% theo Ngh\u1ecb quy\u1ebft 204\/2025\/QH15 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 174\/2025\/N\u0110-CP, \u00e1p d\u1ee5ng t\u1eeb 01\/07\/2025 \u0111\u1ebfn h\u1ebft 31\/12\/2026, nh\u1eafm v\u00e0o nh\u00f3m h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111ang ch\u1ecbu thu\u1ebf su\u1ea5t 10%. V\u00ec v\u1eady, n\u00f4ng s\u1ea3n ch\u1ecbu thu\u1ebf 5% kh\u00f4ng thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c gi\u1ea3m (c\u1ea7n tra c\u1ee9u ngu\u1ed3n: ph\u1ea1m vi \u00e1p d\u1ee5ng t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 174\/2025\/N\u0110-CP).<\/p>\n<h3 style=\"text-align: justify;\">2.4. N\u00f4ng s\u1ea3n xu\u1ea5t kh\u1ea9u: thu\u1ebf su\u1ea5t 0%<\/h3>\n<p style=\"text-align: justify;\">V\u1edbi c\u00e2u h\u1ecfi &#8220;h\u00e0ng n\u00f4ng s\u1ea3n xu\u1ea5t kh\u1ea9u c\u00f3 ch\u1ecbu thu\u1ebf kh\u00f4ng&#8221;, c\u00e2u tr\u1ea3 l\u1eddi l\u00e0 c\u00f3, nh\u01b0ng v\u1edbi thu\u1ebf su\u1ea5t 0%. \u0110i\u1ec3m c kho\u1ea3n 1 \u0110i\u1ec1u 9 Lu\u1eadt Thu\u1ebf GTGT quy \u0111\u1ecbnh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng khi xu\u1ea5t kh\u1ea9u \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t 0%, tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u00e1p d\u1ee5ng t\u1ea1i \u0111i\u1ec3m d. Nh\u01b0 v\u1eady, n\u00f4ng s\u1ea3n d\u00f9 \u1edf kh\u00e2u trong n\u01b0\u1edbc thu\u1ed9c di\u1ec7n kh\u00f4ng ch\u1ecbu thu\u1ebf, khi xu\u1ea5t kh\u1ea9u v\u1eabn \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 0%.<\/p>\n<p style=\"text-align: justify;\">\u00dd ngh\u0129a l\u1edbn nh\u1ea5t c\u1ee7a thu\u1ebf su\u1ea5t 0% l\u00e0 doanh nghi\u1ec7p \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb to\u00e0n b\u1ed9 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t kh\u1ea9u, v\u00e0 c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf n\u1ebfu s\u1ed1 thu\u1ebf \u0111\u1ea7u v\u00e0o ch\u01b0a kh\u1ea5u tr\u1eeb h\u1ebft t\u1eeb 300 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean theo kho\u1ea3n 1 \u0110i\u1ec1u 15 Lu\u1eadt Thu\u1ebf GTGT. \u0110\u00e2y l\u00e0 \u0111i\u1ec3m kh\u00e1c bi\u1ec7t quan tr\u1ecdng so v\u1edbi tr\u1ea1ng th\u00e1i kh\u00f4ng ch\u1ecbu thu\u1ebf, gi\u00fap doanh nghi\u1ec7p xu\u1ea5t kh\u1ea9u n\u00f4ng s\u1ea3n kh\u00f4ng ph\u1ea3i g\u00e1nh ph\u1ea7n thu\u1ebf \u0111\u1ea7u v\u00e0o trong gi\u00e1 th\u00e0nh.<\/p>\n<p style=\"text-align: justify;\">\u0110\u1ec3 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 0%, h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u ph\u1ea3i c\u00f3 \u0111\u1ee7 h\u1ed3 s\u01a1 theo kho\u1ea3n 1 \u0110i\u1ec1u 18 <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> g\u1ed3m: h\u1ee3p \u0111\u1ed3ng b\u00e1n, gia c\u00f4ng ho\u1eb7c \u1ee7y th\u00e1c xu\u1ea5t kh\u1ea9u; ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t; t\u1edd khai h\u1ea3i quan. Thi\u1ebfu m\u1ed9t trong c\u00e1c ch\u1ee9ng t\u1eeb n\u00e0y, doanh nghi\u1ec7p c\u00f3 th\u1ec3 kh\u00f4ng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 0% v\u00e0 m\u1ea5t quy\u1ec1n ho\u00e0n thu\u1ebf.<\/p>\n<p style=\"text-align: justify;\">V\u00ed d\u1ee5 minh h\u1ecda: doanh nghi\u1ec7p A thu mua h\u1ed3 ti\u00eau \u0111\u00e3 ph\u01a1i kh\u00f4 c\u1ee7a n\u00f4ng d\u00e2n v\u00e0 xu\u1ea5t kh\u1ea9u sang ch\u00e2u \u00c2u. H\u1ed3 ti\u00eau ph\u01a1i kh\u00f4 thu\u1ed9c di\u1ec7n ch\u1ec9 qua s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng, n\u00ean khi xu\u1ea5t kh\u1ea9u \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 0%. Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a d\u1ecbch v\u1ee5 v\u1eadn chuy\u1ec3n, kho b\u00e3i, bao b\u00ec ph\u1ee5c v\u1ee5 l\u00f4 h\u00e0ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u00e0 c\u00f3 th\u1ec3 \u0111\u1ec1 ngh\u1ecb ho\u00e0n n\u1ebfu \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n.<\/p>\n<p style=\"text-align: justify;\">\u0110i\u1ec1u ki\u1ec7n chi ti\u1ebft v\u1ec1 thu\u1ebf su\u1ea5t 0% v\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng \u0111\u01b0\u1ee3c ph\u00e2n t\u00edch ri\u00eang trong b\u00e0i vi\u1ebft v\u1ec1 thu\u1ebf GTGT h\u00e0ng xu\u1ea5t kh\u1ea9u.<\/p>\n<p style=\"text-align: justify;\">T\u1ea5t c\u1ea3 c\u00e1c kh\u00e2u tr\u00ean \u0111\u1ec1u ch\u1ec9 \u00e1p d\u1ee5ng cho n\u00f4ng s\u1ea3n ch\u01b0a ch\u1ebf bi\u1ebfn ho\u1eb7c ch\u1ec9 qua s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng. V\u00ec v\u1eady, ph\u1ea7n ti\u1ebfp theo l\u00e0m r\u00f5 ranh gi\u1edbi gi\u1eefa s\u01a1 ch\u1ebf, ch\u1ebf bi\u1ebfn.<\/p>\n<h2 style=\"text-align: justify;\">3. N\u00f4ng s\u1ea3n ch\u01b0a qua ch\u1ebf bi\u1ebfn c\u00f3 ch\u1ecbu thu\u1ebf GTGT kh\u00f4ng? Ph\u00e2n bi\u1ec7t s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng v\u00e0 ch\u1ebf bi\u1ebfn<\/h2>\n<p style=\"text-align: justify;\">N\u00f4ng s\u1ea3n ch\u01b0a qua ch\u1ebf bi\u1ebfn c\u00f3 ch\u1ecbu thu\u1ebf GTGT kh\u00f4ng l\u00e0 c\u00e2u h\u1ecfi \u0111\u01b0\u1ee3c t\u00ecm ki\u1ebfm nhi\u1ec1u, b\u1edfi ranh gi\u1edbi gi\u1eefa &#8220;s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng&#8221; v\u00e0 &#8220;ch\u1ebf bi\u1ebfn&#8221; quy\u1ebft \u0111\u1ecbnh s\u1ea3n ph\u1ea9m c\u00f3 \u0111\u01b0\u1ee3c h\u01b0\u1edfng c\u00e1c ch\u00ednh s\u00e1ch \u1edf ph\u1ea7n 2 hay kh\u00f4ng. C\u00e2u tr\u1ea3 l\u1eddi: n\u00f4ng s\u1ea3n ch\u01b0a qua ch\u1ebf bi\u1ebfn ho\u1eb7c ch\u1ec9 qua s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng c\u00e1c tr\u1ea1ng th\u00e1i thu\u1ebf theo kh\u00e2u nh\u01b0 \u0111\u00e3 tr\u00ecnh b\u00e0y; c\u00f2n khi \u0111\u00e3 ch\u1ebf bi\u1ebfn th\u00e0nh s\u1ea3n ph\u1ea9m kh\u00e1c, s\u1ea3n ph\u1ea9m ch\u1ecbu thu\u1ebf su\u1ea5t theo m\u1eb7t h\u00e0ng c\u1ee5 th\u1ec3.<\/p>\n<p style=\"text-align: center;\"><img decoding=\"async\" class=\"aligncenter size-full wp-image-55930\" src=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2026\/10\/hang-nong-san-co-chiu-thue-gtgt-khong-2.png\" alt=\"h\u00e0ng n\u00f4ng s\u1ea3n c\u00f3 ch\u1ecbu thu\u1ebf gtgt kh\u00f4ng\" width=\"800\" height=\"500\" srcset=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2026\/10\/hang-nong-san-co-chiu-thue-gtgt-khong-2.png 800w, https:\/\/lacviet.vn\/wp-content\/uploads\/2026\/10\/hang-nong-san-co-chiu-thue-gtgt-khong-2-768x480.png 768w, https:\/\/lacviet.vn\/wp-content\/uploads\/2026\/10\/hang-nong-san-co-chiu-thue-gtgt-khong-2-18x12.png 18w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><\/p>\n<h3 style=\"text-align: justify;\">3.1. C\u00e1c s\u1ea3n ph\u1ea9m ch\u1ec9 qua s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng<\/h3>\n<p style=\"text-align: justify;\">Kho\u1ea3n 1 \u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP \u0111\u1ecbnh ngh\u0129a r\u00f5 c\u00e1c s\u1ea3n ph\u1ea9m ch\u1ec9 qua s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng l\u00e0 c\u00e1c s\u1ea3n ph\u1ea9m m\u1edbi \u0111\u01b0\u1ee3c l\u00e0m s\u1ea1ch, ph\u01a1i, s\u1ea5y kh\u00f4, b\u00f3c v\u1ecf, xay x\u00e1t v\u00e0 m\u1ed9t lo\u1ea1t h\u00ecnh th\u1ee9c x\u1eed l\u00fd kh\u00e1c. C\u00f3 th\u1ec3 nh\u00f3m c\u00e1c h\u00ecnh th\u1ee9c s\u01a1 ch\u1ebf n\u00e0y nh\u01b0 sau:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">L\u00e0m s\u1ea1ch &#8211; l\u00e0m kh\u00f4: l\u00e0m s\u1ea1ch, ph\u01a1i, s\u1ea5y kh\u00f4.<\/li>\n<li aria-level=\"1\">T\u00e1ch, b\u00f3c: b\u00f3c v\u1ecf, xay b\u1ecf v\u1ecf, x\u00e1t b\u1ecf v\u1ecf, t\u00e1ch h\u1ea1t, t\u00e1ch c\u1ecdng, l\u1ed9t da, b\u1ecf x\u01b0\u01a1ng.<\/li>\n<li aria-level=\"1\">Xay, nghi\u1ec1n, c\u1eaft: xay x\u00e1t, xay v\u1ee1 m\u1ea3nh, nghi\u1ec1n v\u1ee1 m\u1ea3nh, c\u1eaft, xay, b\u0103m, nghi\u1ec1n, c\u00e1n m\u1ecfng, chia t\u00e1ch ra t\u1eebng ph\u1ea7n.<\/li>\n<li aria-level=\"1\">X\u1eed l\u00fd h\u1ea1t: \u0111\u00e1nh b\u00f3ng h\u1ea1t, h\u1ed3 h\u1ea1t.<\/li>\n<li aria-level=\"1\">B\u1ea3o qu\u1ea3n: \u01b0\u1edbp mu\u1ed1i, \u0111\u00f3ng h\u1ed9p k\u00edn kh\u00ed, b\u1ea3o qu\u1ea3n l\u1ea1nh (\u01b0\u1edbp l\u1ea1nh, \u0111\u00f4ng l\u1ea1nh), b\u1ea3o qu\u1ea3n b\u1eb1ng kh\u00ed sunfuro, ng\u00e2m trong dung d\u1ecbch b\u1ea3o qu\u1ea3n v\u00e0 c\u00e1c h\u00ecnh th\u1ee9c b\u1ea3o qu\u1ea3n th\u00f4ng th\u01b0\u1eddng kh\u00e1c.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">N\u1ebfu quy tr\u00ecnh x\u1eed l\u00fd c\u1ee7a doanh nghi\u1ec7p ch\u1ec9 g\u1ed3m c\u00e1c b\u01b0\u1edbc trong danh s\u00e1ch tr\u00ean, s\u1ea3n ph\u1ea9m v\u1eabn \u0111\u01b0\u1ee3c coi l\u00e0 ch\u01b0a ch\u1ebf bi\u1ebfn. V\u00ed d\u1ee5, g\u1ea1o xay x\u00e1t, c\u00e0 ph\u00ea nh\u00e2n \u0111\u00e3 ph\u01a1i kh\u00f4, t\u00f4m \u0111\u00f4ng l\u1ea1nh nguy\u00ean con, c\u00e1 phi l\u00ea \u0111\u00f4ng l\u1ea1nh \u0111\u1ec1u thu\u1ed9c nh\u00f3m ch\u1ec9 qua s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng. Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c, Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP giao B\u1ed9 N\u00f4ng nghi\u1ec7p v\u00e0 M\u00f4i tr\u01b0\u1eddng c\u0103n c\u1ee9 quy tr\u00ecnh s\u1ea3n xu\u1ea5t \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh.<\/p>\n<h3 style=\"text-align: justify;\">3.2. N\u00f4ng s\u1ea3n \u0111\u00e3 \u0111\u01b0\u1ee3c ch\u1ebf bi\u1ebfn th\u00e0nh s\u1ea3n ph\u1ea9m kh\u00e1c<\/h3>\n<p style=\"text-align: justify;\">Ng\u01b0\u1ee3c l\u1ea1i, khi n\u00f4ng s\u1ea3n \u0111\u00e3 \u0111\u01b0\u1ee3c ch\u1ebf bi\u1ebfn th\u00e0nh s\u1ea3n ph\u1ea9m kh\u00e1c nh\u01b0 c\u00e0 ph\u00ea rang xay, ch\u00e8 \u0111\u00e3 ch\u1ebf bi\u1ebfn th\u00e0nh s\u1ea3n ph\u1ea9m \u0111\u00f3ng g\u00f3i c\u00f3 ph\u1ed1i tr\u1ed9n h\u01b0\u01a1ng li\u1ec7u, th\u1ecbt ch\u1ebf bi\u1ebfn th\u00e0nh x\u00fac x\u00edch, tr\u00e1i c\u00e2y l\u00e0m th\u00e0nh n\u01b0\u1edbc \u00e9p \u0111\u00f3ng chai, th\u00ec kh\u00f4ng c\u00f2n thu\u1ed9c nh\u00f3m n\u00f4ng s\u1ea3n ch\u01b0a ch\u1ebf bi\u1ebfn. Thu\u1ebf su\u1ea5t c\u1ee7a c\u00e1c s\u1ea3n ph\u1ea9m n\u00e0y \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo danh m\u1ee5c thu\u1ebf su\u1ea5t chung t\u1ea1i \u0110i\u1ec1u 9 Lu\u1eadt Thu\u1ebf GTGT.<\/p>\n<p style=\"text-align: justify;\">M\u1ed9t \u0111i\u1ec3m c\u1ea7n l\u01b0u \u00fd th\u00eam: Lu\u1eadt 149\/2025\/QH15 \u0111\u00e3 s\u1eeda kho\u1ea3n 5 \u0110i\u1ec1u 9 Lu\u1eadt Thu\u1ebf GTGT. Theo n\u1ed9i dung s\u1eeda \u0111\u1ed5i, quy \u0111\u1ecbnh m\u1edbi ch\u1ec9 c\u00f2n n\u00eau ph\u1ebf ph\u1ea9m, ph\u1ee5 ph\u1ea9m, ph\u1ebf li\u1ec7u \u0111\u01b0\u1ee3c thu h\u1ed3i trong qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t th\u00ec \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t c\u1ee7a m\u1eb7t h\u00e0ng \u0111\u00f3; c\u00e2u v\u1ec1 n\u00f4ng s\u1ea3n d\u00f9ng l\u00e0m th\u1ee9c \u0103n ch\u0103n nu\u00f4i, d\u01b0\u1ee3c li\u1ec7u \u1edf b\u1ea3n g\u1ed1c kh\u00f4ng c\u00f2n. Doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t c\u00f3 ph\u1ee5 ph\u1ea9m n\u00f4ng nghi\u1ec7p nh\u01b0 c\u00e1m, tr\u1ea5u, b\u00e3 c\u1ea7n \u0111\u1ed1i chi\u1ebfu c\u00e1ch \u00e1p d\u1ee5ng c\u1ee5 th\u1ec3 t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 1 <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>).<\/p>\n<p style=\"text-align: justify;\">\u0110\u1ec3 gi\u1ea3m r\u1ee7i ro khi b\u1ecb ki\u1ec3m tra, doanh nghi\u1ec7p n\u00ean m\u00f4 t\u1ea3 quy tr\u00ecnh x\u1eed l\u00fd s\u1ea3n ph\u1ea9m b\u1eb1ng v\u0103n b\u1ea3n, l\u01b0u c\u00f9ng h\u1ed3 s\u01a1 thu\u1ebf. Khi \u0111\u00e3 x\u00e1c \u0111\u1ecbnh \u0111\u00fang s\u1ea3n ph\u1ea9m thu\u1ed9c nh\u00f3m n\u00e0o, b\u01b0\u1edbc ti\u1ebfp theo l\u00e0 l\u1eadp h\u00f3a \u0111\u01a1n v\u00e0 k\u00ea khai cho \u0111\u00fang.<\/p>\n<h2 style=\"text-align: justify;\">4. H\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb v\u00e0 k\u00ea khai thu\u1ebf GTGT h\u00e0ng n\u00f4ng s\u1ea3n<\/h2>\n<p style=\"text-align: justify;\">Sau khi x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c tr\u1ea1ng th\u00e1i thu\u1ebf, doanh nghi\u1ec7p kinh doanh n\u00f4ng s\u1ea3n c\u1ea7n th\u1ec3 hi\u1ec7n \u0111\u00fang tr\u1ea1ng th\u00e1i \u0111\u00f3 tr\u00ean ch\u1ee9ng t\u1eeb \u0111\u1ea7u v\u00e0o, h\u00f3a \u0111\u01a1n \u0111\u1ea7u ra, t\u1edd khai thu\u1ebf. Ba kh\u00e2u n\u00e0y ph\u1ea3i kh\u1edbp nhau, v\u00ec c\u01a1 quan thu\u1ebf \u0111\u1ed1i chi\u1ebfu d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u1edbi t\u1edd khai theo t\u1eebng k\u1ef3.<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">\u1ede \u0111\u1ea7u v\u00e0o, khi doanh nghi\u1ec7p mua n\u00f4ng s\u1ea3n tr\u1ef1c ti\u1ebfp c\u1ee7a ng\u01b0\u1eddi n\u00f4ng d\u00e2n, ng\u01b0 d\u00e2n t\u1ef1 s\u1ea3n xu\u1ea5t, ng\u01b0\u1eddi b\u00e1n th\u01b0\u1eddng kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n. Trong th\u1ef1c t\u1ebf, doanh nghi\u1ec7p l\u1eadp b\u1ea3ng k\u00ea thu mua h\u00e0ng h\u00f3a c\u1ee7a ng\u01b0\u1eddi s\u1ea3n xu\u1ea5t tr\u1ef1c ti\u1ebfp b\u00e1n ra l\u00e0m ch\u1ee9ng t\u1eeb ghi nh\u1eadn chi ph\u00ed. M\u1eabu b\u1ea3ng k\u00ea v\u00e0 \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 kho\u1ea3n chi n\u00e0y \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb c\u1ea7n \u0111\u1ed1i chi\u1ebfu quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p v\u00e0 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb (c\u1ea7n tra c\u1ee9u ngu\u1ed3n: m\u1eabu b\u1ea3ng k\u00ea thu mua theo v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thu\u1ebf TNDN hi\u1ec7n h\u00e0nh, Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP v\u00e0 Th\u00f4ng t\u01b0 91\/2026\/TT-BTC). Kho\u1ea3n mua n\u00e0y kh\u00f4ng c\u00f3 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u1ec3 kh\u1ea5u tr\u1eeb.<\/li>\n<li aria-level=\"1\">\u1ede \u0111\u1ea7u ra, 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 theo \u0110i\u1ec1u 8 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP: doanh nghi\u1ec7p kh\u1ea5u tr\u1eeb d\u00f9ng h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng, doanh nghi\u1ec7p t\u00ednh tr\u1ef1c ti\u1ebfp d\u00f9ng h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng. Tr\u00ean m\u1ed7i d\u00f2ng h\u00e0ng, tr\u1ea1ng th\u00e1i thu\u1ebf ph\u1ea3i ph\u1ea3n \u00e1nh \u0111\u00fang kh\u00e2u: kh\u00f4ng ch\u1ecbu thu\u1ebf, kh\u00f4ng ph\u1ea3i k\u00ea khai t\u00ednh n\u1ed9p, 5% ho\u1eb7c 0%. C\u00e1ch th\u1ec3 hi\u1ec7n tr\u01b0\u1eddng h\u1ee3p &#8220;kh\u00f4ng ph\u1ea3i k\u00ea khai, t\u00ednh n\u1ed9p&#8221; tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u1ea7n \u0111\u1ed1i chi\u1ebfu Th\u00f4ng t\u01b0 91\/2026\/TT-BTC (c\u1ea7n tra c\u1ee9u ngu\u1ed3n: ch\u1ec9 ti\u00eau th\u1ec3 hi\u1ec7n tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i k\u00ea khai, t\u00ednh n\u1ed9p tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed).<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">V\u1ec1 k\u00ea khai, t\u1eeb 01\/07\/2026 doanh nghi\u1ec7p s\u1eed d\u1ee5ng m\u1eabu t\u1edd khai 01\/GTGT ban h\u00e0nh k\u00e8m Th\u00f4ng t\u01b0 89\/2026\/TT-BTC. Doanh thu n\u00f4ng s\u1ea3n c\u1ea7n \u0111\u01b0\u1ee3c ghi v\u00e0o \u0111\u00fang ch\u1ec9 ti\u00eau theo tr\u1ea1ng th\u00e1i thu\u1ebf: doanh thu kh\u00f4ng ch\u1ecbu thu\u1ebf, doanh thu kh\u00f4ng ph\u1ea3i k\u00ea khai t\u00ednh n\u1ed9p, doanh thu ch\u1ecbu thu\u1ebf 5% v\u00e0 doanh thu xu\u1ea5t kh\u1ea9u 0% (c\u1ea7n tra c\u1ee9u ngu\u1ed3n: s\u1ed1 ch\u1ec9 ti\u00eau t\u01b0\u01a1ng \u1ee9ng tr\u00ean m\u1eabu 01\/GTGT Ph\u1ee5 l\u1ee5c I Th\u00f4ng t\u01b0 89\/2026\/TT-BTC).<\/p>\n<p style=\"text-align: center;\"><img decoding=\"async\" class=\"aligncenter size-full wp-image-55931\" src=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2026\/10\/hang-nong-san-co-chiu-thue-gtgt-khong-3.png\" alt=\"h\u00e0ng n\u00f4ng s\u1ea3n c\u00f3 ch\u1ecbu thu\u1ebf gtgt kh\u00f4ng\" width=\"800\" height=\"500\" srcset=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2026\/10\/hang-nong-san-co-chiu-thue-gtgt-khong-3.png 800w, https:\/\/lacviet.vn\/wp-content\/uploads\/2026\/10\/hang-nong-san-co-chiu-thue-gtgt-khong-3-768x480.png 768w, https:\/\/lacviet.vn\/wp-content\/uploads\/2026\/10\/hang-nong-san-co-chiu-thue-gtgt-khong-3-18x12.png 18w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><\/p>\n<p style=\"text-align: justify;\">V\u1ec1 kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ea7u v\u00e0o, k\u1ebf to\u00e1n c\u1ea7n nh\u1edb nguy\u00ean t\u1eafc sau:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">Thu\u1ebf \u0111\u1ea7u v\u00e0o ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng b\u00e1n cho doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3 (kh\u00f4ng ph\u1ea3i k\u00ea khai, t\u00ednh n\u1ed9p): \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb.<\/li>\n<li aria-level=\"1\">Thu\u1ebf \u0111\u1ea7u v\u00e0o ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng b\u00e1n ch\u1ecbu thu\u1ebf 5% ho\u1eb7c xu\u1ea5t kh\u1ea9u 0%: \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb.<\/li>\n<li aria-level=\"1\">Thu\u1ebf \u0111\u1ea7u v\u00e0o ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng t\u1ef1 s\u1ea3n xu\u1ea5t b\u00e1n ra (kh\u00f4ng ch\u1ecbu thu\u1ebf): kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb.<\/li>\n<li aria-level=\"1\">Thu\u1ebf \u0111\u1ea7u v\u00e0o d\u00f9ng chung: ph\u00e2n b\u1ed5 theo t\u1ef7 l\u1ec7 doanh thu theo \u0111i\u1ec3m b kho\u1ea3n 1 \u0110i\u1ec1u 14 Lu\u1eadt Thu\u1ebf GTGT.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Ngo\u00e0i ra, thu\u1ebf \u0111\u1ea7u v\u00e0o ch\u1ec9 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb khi c\u00f3 h\u00f3a \u0111\u01a1n h\u1ee3p ph\u00e1p v\u00e0 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t theo kho\u1ea3n 2 \u0110i\u1ec1u 14 Lu\u1eadt Thu\u1ebf GTGT v\u00e0 h\u01b0\u1edbng d\u1eabn t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP. Doanh nghi\u1ec7p thu mua n\u00f4ng s\u1ea3n th\u01b0\u1eddng thanh to\u00e1n ti\u1ec1n m\u1eb7t cho n\u00f4ng d\u00e2n, nh\u01b0ng v\u1edbi c\u00e1c kho\u1ea3n mua d\u1ecbch v\u1ee5 c\u00f3 h\u00f3a \u0111\u01a1n GTGT nh\u01b0 v\u1eadn chuy\u1ec3n, kho l\u1ea1nh, bao b\u00ec, c\u1ea7n tu\u00e2n th\u1ee7 ch\u1eb7t \u0111i\u1ec1u ki\u1ec7n thanh to\u00e1n qua ng\u00e2n h\u00e0ng \u0111\u1ec3 gi\u1eef quy\u1ec1n kh\u1ea5u tr\u1eeb.<\/p>\n<p style=\"text-align: justify;\">Kh\u1ed1i l\u01b0\u1ee3ng giao d\u1ecbch l\u1edbn, nhi\u1ec1u kh\u00e2u, nhi\u1ec1u tr\u1ea1ng th\u00e1i thu\u1ebf khi\u1ebfn vi\u1ec7c theo d\u00f5i th\u1ee7 c\u00f4ng d\u1ec5 sai s\u00f3t. Ph\u1ea7n ti\u1ebfp theo g\u1ee3i \u00fd c\u00e1ch qu\u1ea3n l\u00fd nghi\u1ec7p v\u1ee5 n\u00e0y tr\u00ean ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n.<\/p>\n<h2 style=\"text-align: justify;\">5. Qu\u1ea3n l\u00fd nghi\u1ec7p v\u1ee5 thu mua \u2013 b\u00e1n n\u00f4ng s\u1ea3n tr\u00ean ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n<\/h2>\n<p style=\"text-align: justify;\">M\u1ed9t doanh nghi\u1ec7p kinh doanh n\u00f4ng s\u1ea3n \u0111i\u1ec3n h\u00ecnh c\u00f3 r\u1ea5t nhi\u1ec1u giao d\u1ecbch nh\u1ecf l\u1ebb \u1edf \u0111\u1ea7u v\u00e0o, mua c\u1ee7a h\u00e0ng tr\u0103m h\u1ed9 n\u00f4ng d\u00e2n, v\u00e0 nhi\u1ec1u nh\u00f3m kh\u00e1ch h\u00e0ng \u1edf \u0111\u1ea7u ra v\u1edbi tr\u1ea1ng th\u00e1i thu\u1ebf kh\u00e1c nhau. Ch\u1ec9 ri\u00eang vi\u1ec7c l\u1eadp b\u1ea3ng k\u00ea thu mua, ph\u00e2n lo\u1ea1i doanh thu theo kh\u00e2u v\u00e0 ph\u00e2n b\u1ed5 thu\u1ebf \u0111\u1ea7u v\u00e0o m\u1ed7i k\u1ef3 \u0111\u00e3 chi\u1ebfm ph\u1ea7n l\u1edbn th\u1eddi gian c\u1ee7a b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n.<\/p>\n<p style=\"text-align: justify;\">Nh\u1eefng kh\u00f3 kh\u0103n th\u01b0\u1eddng g\u1eb7p c\u00f3 th\u1ec3 k\u1ec3 \u0111\u1ebfn: th\u1ee9 nh\u1ea5t, c\u00f9ng m\u1ed9t m\u00e3 h\u00e0ng nh\u01b0 &#8220;g\u1ea1o&#8221; nh\u01b0ng khi b\u00e1n cho doanh nghi\u1ec7p th\u00ec kh\u00f4ng ph\u1ea3i k\u00ea khai t\u00ednh n\u1ed9p, b\u00e1n cho h\u1ed9 kinh doanh th\u00ec 5%, xu\u1ea5t kh\u1ea9u th\u00ec 0%, n\u00ean kh\u00f4ng th\u1ec3 g\u1eafn c\u1ee9ng m\u1ed9t thu\u1ebf su\u1ea5t cho m\u00e3 h\u00e0ng; th\u1ee9 hai, d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n ph\u00e1t h\u00e0nh \u1edf m\u1ed9t h\u1ec7 th\u1ed1ng, s\u1ed5 s\u00e1ch \u1edf h\u1ec7 th\u1ed1ng kh\u00e1c, cu\u1ed1i k\u1ef3 ph\u1ea3i \u0111\u1ed1i chi\u1ebfu th\u1ee7 c\u00f4ng; th\u1ee9 ba, doanh nghi\u1ec7p c\u00f3 nhi\u1ec1u \u0111i\u1ec3m thu mua \u1edf nhi\u1ec1u t\u1ec9nh, s\u1ed1 li\u1ec7u ph\u00e2n t\u00e1n.<\/p>\n<p style=\"text-align: justify;\">Ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n AccNet ERP c\u1ee7a L\u1ea1c Vi\u1ec7t k\u1ebft h\u1ee3p nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n v\u00e0 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, h\u1ed7 tr\u1ee3 k\u00fd s\u1ed1, ph\u00e1t h\u00e0nh h\u00e0ng lo\u1ea1t. Khi h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c ph\u00e1t h\u00e0nh, h\u1ec7 th\u1ed1ng t\u1ef1 \u0111\u1ed9ng h\u1ea1ch to\u00e1n doanh thu &#8211; c\u00f4ng n\u1ee3, gi\u00fap s\u1ed5 s\u00e1ch v\u00e0 d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n th\u1ed1ng nh\u1ea5t.<\/p>\n<p style=\"text-align: justify;\">H\u1ec7 th\u1ed1ng c\u00f2n l\u01b0u tr\u1eef h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed t\u1eadp trung v\u00e0 c\u00f3 kh\u1ea3 n\u0103ng t\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u \u0111a chi nh\u00e1nh, ph\u00f9 h\u1ee3p v\u1edbi doanh nghi\u1ec7p c\u00f3 nhi\u1ec1u \u0111i\u1ec3m thu mua, kho h\u00e0ng. K\u1ebf to\u00e1n c\u00f3 th\u1ec3 t\u1ed5ng h\u1ee3p doanh thu theo nh\u00f3m kh\u00e1ch h\u00e0ng, theo kh\u00e2u \u0111\u1ec3 chu\u1ea9n b\u1ecb s\u1ed1 li\u1ec7u k\u00ea khai, ph\u00e2n b\u1ed5 thu\u1ebf \u0111\u1ea7u v\u00e0o nhanh h\u01a1n. B\u1ea1n c\u00f3 th\u1ec3 t\u00ecm hi\u1ec3u th\u00eam 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 loading=\"lazy\" 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=\"bd66f70da1d43fb71193f4546ee45602\">\n<form enctype=\"multipart\/form-data\" method=\"post\" class=\"frm-show-form \" id=\"form_pm-ke-toan\" data-token=\"bd66f70da1d43fb71193f4546ee45602\">\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=\"b7ee77b2d2\" \/><input type=\"hidden\" name=\"_wp_http_referer\" value=\"\/en\/wp-json\/wp\/v2\/posts\/54696\" \/><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 loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-47770\" src=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/08\/phan-mem-ke-toan-lac-viet-1.png\" alt=\"K\u1ebf to\u00e1n L\u1ea1c Vi\u1ec7t \u1ee9ng d\u1ee5ng AI\" width=\"800\" height=\"500\" srcset=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/08\/phan-mem-ke-toan-lac-viet-1.png 800w, https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/08\/phan-mem-ke-toan-lac-viet-1-768x480.png 768w, https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/08\/phan-mem-ke-toan-lac-viet-1-18x12.png 18w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><\/p><p style=\"text-align: center;\"><span style=\"color: #cf2e2e; font-size: 120%;\"><b>DOANH NGHI\u1ec6P \u0110\u01af\u1ee2C G\u00cc KHI TRI\u1ec2N KHAI PH\u1ea6N M\u1ec0M K\u1ebe TO\u00c1N L\u1ea0C VI\u1ec6T?<\/b><\/span><\/p><ul><li data-start=\"2638\" data-end=\"2732\"><strong data-start=\"2638\" data-end=\"2664\">Kinh nghi\u1ec7m h\u01a1n 30 n\u0103m<\/strong> ph\u00e1t tri\u1ec3n gi\u1ea3i ph\u00e1p ph\u1ea7n m\u1ec1m qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam.<\/li><li data-start=\"2735\" data-end=\"2856\"><strong data-start=\"2735\" data-end=\"2764\">H\u1ec7 sinh th\u00e1i s\u1ed1 to\u00e0n di\u1ec7n<\/strong>: AccNet ERP d\u1ec5 d\u00e0ng k\u1ebft n\u1ed1i v\u1edbi c\u00e1c gi\u1ea3i ph\u00e1p kh\u00e1c c\u1ee7a L\u1ea1c Vi\u1ec7t (HRM, Workflow, Portal\u2026).<\/li><li data-start=\"2859\" data-end=\"2935\"><strong data-start=\"2859\" data-end=\"2882\">C\u00f4ng ngh\u1ec7 ti\u00ean ti\u1ebfn<\/strong>: T\u00edch h\u1ee3p AI, h\u1ed7 tr\u1ee3 cloud &amp; on-premise linh ho\u1ea1t.<\/li><li data-start=\"2938\" data-end=\"3073\"><strong data-start=\"2938\" data-end=\"2964\">D\u1ecbch v\u1ee5 h\u1ed7 tr\u1ee3 t\u1eadn t\u00e2m<\/strong>: \u0110\u1ed9i ng\u0169 chuy\u00ean gia am hi\u1ec3u nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n \u2013 t\u00e0i ch\u00ednh Vi\u1ec7t Nam, \u0111\u1ed3ng h\u00e0nh xuy\u00ean su\u1ed1t trong tri\u1ec3n khai.<\/li><li data-start=\"3076\" data-end=\"3190\"><strong data-start=\"3076\" data-end=\"3113\">Ni\u1ec1m tin t\u1eeb h\u00e0ng ngh\u00ecn kh\u00e1ch h\u00e0ng<\/strong> trong nhi\u1ec1u l\u0129nh v\u1ef1c: t\u00e0i ch\u00ednh, ng\u00e2n h\u00e0ng, s\u1ea3n xu\u1ea5t, th\u01b0\u01a1ng m\u1ea1i, d\u1ecbch v\u1ee5.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-904c40a elementor-widget elementor-widget-text-editor\" data-id=\"904c40a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: center;\"><strong><a href=\"#formtuvan\"><span class=\"xem-tinh-nang\">Xem chi ti\u1ebft t\u00ednh n\u0103ng &amp; nh\u1eadn Demo MI\u1ec4N PH\u00cd<\/span><\/a><\/strong><\/p><div style=\"text-align: center;\"><p style=\"text-align: justify;\"><strong id=\"str-call-timer\">TH\u00d4NG TIN LI\u00caN H\u1ec6<\/strong><\/p><ul><li style=\"text-align: justify;\">Hotline\/Zalo: <a href=\"https:\/\/zalo.me\/0901555063\" target=\"_blank\" rel=\"noopener\">0901 555 063<\/a><\/li><li style=\"text-align: justify;\">Email: accnet@lacviet.com.vn | Website: lacviet.vn | accnet.vn<\/li><li style=\"text-align: justify;\">\u0110\u1ecba ch\u1ec9 v\u0103n ph\u00f2ng: <a href=\"https:\/\/maps.app.goo.gl\/Jqy5fZgaAnFMbJdB7\" target=\"_blank\" rel=\"nofollow noopener\">23 Nguy\u1ec5n Th\u1ecb Hu\u1ef3nh, Ph\u01b0\u1eddng Ph\u00fa Nhu\u1eadn, TP.HCM<\/a><\/li><\/ul><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<\/p>\n<p style=\"text-align: justify;\">B\u00ean c\u1ea1nh c\u00f4ng c\u1ee5, doanh nghi\u1ec7p n\u00ean chu\u1ea9n h\u00f3a ba vi\u1ec7c: ph\u00e2n lo\u1ea1i kh\u00e1ch h\u00e0ng theo lo\u1ea1i h\u00ecnh (doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3, h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n) ngay khi t\u1ea1o h\u1ed3 s\u01a1 kh\u00e1ch h\u00e0ng; m\u00f4 t\u1ea3 quy tr\u00ecnh s\u01a1 ch\u1ebf b\u1eb1ng v\u0103n b\u1ea3n cho t\u1eebng nh\u00f3m s\u1ea3n ph\u1ea9m; \u0111\u1ed1i chi\u1ebfu doanh thu theo t\u1eebng tr\u1ea1ng th\u00e1i thu\u1ebf gi\u1eefa h\u00f3a \u0111\u01a1n, s\u1ed5 chi ti\u1ebft v\u00e0 t\u1edd khai tr\u01b0\u1edbc khi n\u1ed9p. Ba vi\u1ec7c n\u00e0y gi\u00fap h\u1ea1n ch\u1ebf t\u1ed1i \u0111a sai s\u00f3t khi c\u01a1 quan thu\u1ebf \u0111\u1ed1i chi\u1ebfu d\u1eef li\u1ec7u.<\/p>\n<p style=\"text-align: justify;\">Khi d\u1eef li\u1ec7u \u0111\u01b0\u1ee3c t\u1ed5 ch\u1ee9c t\u1ed1t, doanh nghi\u1ec7p kh\u00f4ng ch\u1ec9 k\u00ea khai \u0111\u00fang m\u00e0 c\u00f2n d\u1ec5 d\u00e0ng ch\u1ee9ng minh quy\u1ec1n kh\u1ea5u tr\u1eeb, ho\u00e0n thu\u1ebf \u0111\u1ea7u v\u00e0o, \u0111\u1eb7c bi\u1ec7t v\u1edbi c\u00e1c doanh nghi\u1ec7p xu\u1ea5t kh\u1ea9u n\u00f4ng s\u1ea3n c\u00f3 nhu c\u1ea7u ho\u00e0n thu\u1ebf th\u01b0\u1eddng xuy\u00ean.<\/p>\n<h2 style=\"text-align: justify;\">6. M\u1ed9t s\u1ed1 c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p<\/h2>\n<p style=\"text-align: justify;\"><strong>Nh\u1eefng m\u1eb7t h\u00e0ng n\u00f4ng s\u1ea3n n\u00e0o kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT?<\/strong><\/p>\n<p style=\"text-align: justify;\">C\u00e1c s\u1ea3n ph\u1ea9m c\u00e2y tr\u1ed3ng, r\u1eebng tr\u1ed3ng, ch\u0103n nu\u00f4i, th\u1ee7y s\u1ea3n nu\u00f4i tr\u1ed3ng, \u0111\u00e1nh b\u1eaft ch\u01b0a ch\u1ebf bi\u1ebfn th\u00e0nh s\u1ea3n ph\u1ea9m kh\u00e1c ho\u1eb7c ch\u1ec9 qua s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n t\u1ef1 s\u1ea3n xu\u1ea5t, \u0111\u00e1nh b\u1eaft b\u00e1n ra v\u00e0 \u1edf kh\u00e2u nh\u1eadp kh\u1ea9u thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT theo kho\u1ea3n 1 \u0110i\u1ec1u 5 Lu\u1eadt Thu\u1ebf GTGT. Ngo\u00e0i ra, s\u1ea3n ph\u1ea9m gi\u1ed1ng v\u1eadt nu\u00f4i, v\u1eadt li\u1ec7u nh\u00e2n gi\u1ed1ng c\u00e2y tr\u1ed3ng, th\u1ee9c \u0103n ch\u0103n nu\u00f4i, th\u1ee9c \u0103n th\u1ee7y s\u1ea3n c\u0169ng thu\u1ed9c danh m\u1ee5c kh\u00f4ng ch\u1ecbu thu\u1ebf theo c\u00e1c kho\u1ea3n 2 v\u00e0 3 \u0110i\u1ec1u 5.<\/p>\n<p style=\"text-align: justify;\"><strong>Thu\u1ebf su\u1ea5t thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi h\u00e0ng n\u00f4ng s\u1ea3n t\u1eeb 2026 l\u00e0 bao nhi\u00eau?<\/strong><\/p>\n<p style=\"text-align: justify;\">T\u1eeb 01\/01\/2026, n\u00f4ng s\u1ea3n ch\u01b0a ch\u1ebf bi\u1ebfn kh\u00f4ng ch\u1ecbu thu\u1ebf \u1edf kh\u00e2u t\u1ef1 s\u1ea3n xu\u1ea5t b\u00e1n ra v\u00e0 nh\u1eadp kh\u1ea9u; kh\u00f4ng ph\u1ea3i k\u00ea khai, t\u00ednh n\u1ed9p khi doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3 b\u00e1n cho nhau; ch\u1ecbu thu\u1ebf su\u1ea5t 5% khi b\u00e1n \u1edf kh\u00e2u th\u01b0\u01a1ng m\u1ea1i cho \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00e1c; ch\u1ecbu thu\u1ebf su\u1ea5t 0% khi xu\u1ea5t kh\u1ea9u \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n.<\/p>\n<p style=\"text-align: justify;\"><strong>H\u00e0ng n\u00f4ng s\u1ea3n nh\u1eadp kh\u1ea9u c\u00f3 ch\u1ecbu thu\u1ebf GTGT kh\u00f4ng?<\/strong><\/p>\n<p style=\"text-align: justify;\">N\u00f4ng s\u1ea3n ch\u01b0a ch\u1ebf bi\u1ebfn ho\u1eb7c ch\u1ec9 qua s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT \u1edf kh\u00e2u nh\u1eadp kh\u1ea9u theo kho\u1ea3n 1 \u0110i\u1ec1u 5 Lu\u1eadt Thu\u1ebf GTGT. Khi doanh nghi\u1ec7p nh\u1eadp kh\u1ea9u b\u00e1n l\u1ea1i trong n\u01b0\u1edbc, kh\u00e2u b\u00e1n ra ti\u1ebfp theo \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo ng\u01b0\u1eddi mua nh\u01b0 h\u00e0ng mua trong n\u01b0\u1edbc.<\/p>\n<p style=\"text-align: justify;\"><strong>N\u00f4ng s\u1ea3n c\u00f3 \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf GTGT 2% kh\u00f4ng?<\/strong><\/p>\n<p style=\"text-align: justify;\">Ch\u00ednh s\u00e1ch gi\u1ea3m thu\u1ebf GTGT 2% \u0111\u1ebfn h\u1ebft 31\/12\/2026 theo Ngh\u1ecb quy\u1ebft 204\/2025\/QH15 \u00e1p d\u1ee5ng cho nh\u00f3m h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111ang ch\u1ecbu thu\u1ebf su\u1ea5t 10%. N\u00f4ng s\u1ea3n ch\u1ecbu thu\u1ebf su\u1ea5t 5% kh\u00f4ng thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c gi\u1ea3m. Doanh nghi\u1ec7p n\u00ean \u0111\u1ed1i chi\u1ebfu danh m\u1ee5c t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 174\/2025\/N\u0110-CP v\u1edbi m\u1eb7t h\u00e0ng c\u1ee5 th\u1ec3 c\u1ee7a m\u00ecnh.<\/p>\n<p style=\"text-align: justify;\"><strong>H\u1ed9 n\u00f4ng d\u00e2n b\u00e1n n\u00f4ng s\u1ea3n t\u1ef1 s\u1ea3n xu\u1ea5t c\u00f3 ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n kh\u00f4ng?<\/strong><\/p>\n<p style=\"text-align: justify;\">N\u00f4ng s\u1ea3n do h\u1ed9, c\u00e1 nh\u00e2n t\u1ef1 s\u1ea3n xu\u1ea5t b\u00e1n ra thu\u1ed9c di\u1ec7n kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT. Vi\u1ec7c c\u00f3 ph\u1ea3i s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed hay kh\u00f4ng c\u1ea7n \u0111\u1ed1i chi\u1ebfu \u0110i\u1ec1u 6 v\u00e0 \u0110i\u1ec1u 7 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng s\u1eed d\u1ee5ng c\u00f9ng tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/p>\n<p style=\"text-align: justify;\">T\u00f3m l\u1ea1i, h\u00e0ng n\u00f4ng s\u1ea3n c\u00f3 ch\u1ecbu thu\u1ebf GTGT kh\u00f4ng ph\u1ea3i \u0111\u01b0\u1ee3c tr\u1ea3 l\u1eddi theo t\u1eebng kh\u00e2u: kh\u00f4ng ch\u1ecbu thu\u1ebf khi t\u1ef1 s\u1ea3n xu\u1ea5t b\u00e1n ra v\u00e0 nh\u1eadp kh\u1ea9u, kh\u00f4ng ph\u1ea3i k\u00ea khai t\u00ednh n\u1ed9p khi doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3 b\u00e1n cho nhau, thu\u1ebf su\u1ea5t 5% \u1edf kh\u00e2u th\u01b0\u01a1ng m\u1ea1i c\u00f2n l\u1ea1i v\u00e0 0% khi xu\u1ea5t kh\u1ea9u. N\u1eafm ch\u1eafc ranh gi\u1edbi s\u01a1 ch\u1ebf v\u1edbi ch\u1ebf bi\u1ebfn, ph\u00e2n lo\u1ea1i kh\u00e1ch h\u00e0ng \u0111\u00fang, k\u00ea khai theo m\u1eabu m\u1edbi c\u1ee7a Th\u00f4ng t\u01b0 89\/2026\/TT-BTC s\u1ebd gi\u00fap doanh nghi\u1ec7p v\u1eeba tu\u00e2n th\u1ee7, v\u1eeba gi\u1eef tr\u1ecdn quy\u1ec1n kh\u1ea5u tr\u1eeb.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>H\u00e0ng n\u00f4ng s\u1ea3n c\u00f3 ch\u1ecbu thu\u1ebf GTGT kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o kh\u00e2u kinh doanh. N\u00f4ng s\u1ea3n ch\u01b0a ch\u1ebf bi\u1ebfn do t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n t\u1ef1 s\u1ea3n xu\u1ea5t b\u00e1n ra v\u00e0 \u1edf kh\u00e2u nh\u1eadp kh\u1ea9u thu\u1ed9c di\u1ec7n kh\u00f4ng ch\u1ecbu thu\u1ebf; doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3 mua b\u00e1n cho nhau kh\u00f4ng ph\u1ea3i k\u00ea khai, t\u00ednh n\u1ed9p nh\u01b0ng [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":54708,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[152],"tags":[194],"class_list":["post-54696","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\/54696","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=54696"}],"version-history":[{"count":3,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/posts\/54696\/revisions"}],"predecessor-version":[{"id":55933,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/posts\/54696\/revisions\/55933"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/media\/54708"}],"wp:attachment":[{"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/media?parent=54696"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/categories?post=54696"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/tags?post=54696"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}