{"id":54697,"date":"2026-10-09T13:52:39","date_gmt":"2026-10-09T06:52:39","guid":{"rendered":"https:\/\/lacviet.vn\/?p=54697"},"modified":"2026-10-09T13:56:17","modified_gmt":"2026-10-09T06:56:17","slug":"dich-vu-dao-tao-co-chiu-thue-gtgt-khong","status":"publish","type":"post","link":"https:\/\/lacviet.vn\/en\/dich-vu-dao-tao-co-chiu-thue-gtgt-khong\/","title":{"rendered":"D\u1ecbch v\u1ee5 \u0111\u00e0o t\u1ea1o c\u00f3 ch\u1ecbu thu\u1ebf GTGT kh\u00f4ng? Thu\u1ebf su\u1ea5t v\u00e0 c\u00e1ch x\u00e1c \u0111\u1ecbnh 2026"},"content":{"rendered":"<p style=\"text-align: justify;\"><strong>D\u1ecbch v\u1ee5 \u0111\u00e0o t\u1ea1o c\u00f3 ch\u1ecbu thu\u1ebf GTGT<\/strong> <strong>kh\u00f4ng<\/strong> ph\u1ee5 thu\u1ed9c v\u00e0o b\u1ea3n ch\u1ea5t ho\u1ea1t \u0111\u1ed9ng. 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 kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT theo kho\u1ea3n 13 \u0110i\u1ec1u 5 Lu\u1eadt Thu\u1ebf GTGT 48\/2024\/QH15. C\u00e1c d\u1ecbch v\u1ee5 \u0111\u00e0o t\u1ea1o kh\u00f4ng thu\u1ed9c di\u1ec7n n\u00e0y ch\u1ecbu thu\u1ebf su\u1ea5t 10%, c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c gi\u1ea3m c\u00f2n 8% \u0111\u1ebfn h\u1ebft 31\/12\/2026 n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n c\u1ee7a ch\u00ednh s\u00e1ch gi\u1ea3m thu\u1ebf.<\/p>\n<p style=\"text-align: justify;\">T\u1eeb trung t\u00e2m ngo\u1ea1i ng\u1eef, tr\u01b0\u1eddng t\u01b0 th\u1ee5c, c\u01a1 s\u1edf d\u1ea1y ngh\u1ec1 cho t\u1edbi c\u00e1c c\u00f4ng ty t\u1ed5 ch\u1ee9c kh\u00f3a \u0111\u00e0o t\u1ea1o k\u1ef9 n\u0103ng cho doanh nghi\u1ec7p, c\u00e2u h\u1ecfi v\u1ec1 thu\u1ebf GTGT c\u1ee7a d\u1ecbch v\u1ee5 \u0111\u00e0o t\u1ea1o lu\u00f4n khi\u1ebfn k\u1ebf to\u00e1n b\u0103n kho\u0103n. Ch\u1ec9 c\u1ea7n x\u00e1c \u0111\u1ecbnh sai, doanh nghi\u1ec7p c\u00f3 th\u1ec3 l\u1eadp h\u00f3a \u0111\u01a1n sai thu\u1ebf su\u1ea5t, b\u1ecb truy thu thu\u1ebf \u0111\u1ea7u ra, ho\u1eb7c ng\u01b0\u1ee3c l\u1ea1i, k\u00ea khai thu\u1ebf kh\u00f4ng c\u1ea7n thi\u1ebft v\u00e0 \u0111\u00e1nh m\u1ea5t l\u1ee3i th\u1ebf c\u1ea1nh tranh v\u1ec1 gi\u00e1.<\/p>\n<p style=\"text-align: justify;\">Trong b\u00e0i vi\u1ebft n\u00e0y, <a href=\"https:\/\/lacviet.vn\/\">L\u1ea1c Vi\u1ec7t<\/a> s\u1ebd gi\u00fap b\u1ea1n x\u00e1c \u0111\u1ecbnh d\u1ecbch v\u1ee5 \u0111\u00e0o t\u1ea1o n\u00e0o kh\u00f4ng ch\u1ecbu thu\u1ebf, d\u1ecbch v\u1ee5 n\u00e0o ch\u1ecbu thu\u1ebf v\u00e0 m\u1ee9c thu\u1ebf su\u1ea5t bao nhi\u00eau, c\u00e1ch xu\u1ea5t h\u00f3a \u0111\u01a1n, k\u00ea khai khi h\u1ee3p \u0111\u1ed3ng c\u00f3 c\u1ea3 ph\u1ea7n ch\u1ecbu thu\u1ebf v\u00e0 kh\u00f4ng ch\u1ecbu thu\u1ebf, c\u0169ng nh\u01b0 c\u00e1ch doanh nghi\u1ec7p thu\u00ea \u0111\u00e0o t\u1ea1o x\u1eed l\u00fd thu\u1ebf \u0111\u1ea7u v\u00e0o theo quy \u0111\u1ecbnh n\u0103m 2026.<\/p>\n<h2 style=\"text-align: justify;\">1. D\u1ecbch v\u1ee5 \u0111\u00e0o t\u1ea1o 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: c\u00f3 th\u1ec3 c\u00f3, c\u00f3 th\u1ec3 kh\u00f4ng, t\u00f9y v\u00e0o vi\u1ec7c ho\u1ea1t \u0111\u1ed9ng \u0111\u00e0o t\u1ea1o \u0111\u00f3 c\u00f3 ph\u1ea3i l\u00e0 &#8220;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&#8221; hay kh\u00f4ng. \u0110\u00e2y l\u00e0 c\u1ee5m t\u1eeb then ch\u1ed1t \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 13 \u0110i\u1ec1u 5 <a href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=212476&amp;classid=1&amp;orggroupid=1\" target=\"_blank\" rel=\"nofollow noopener\">Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng s\u1ed1 48\/2024\/QH15<\/a>, c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 01\/07\/2025.<\/p>\n<p style=\"text-align: justify;\">Nguy\u00ean v\u0103n kho\u1ea3n 13 \u0110i\u1ec1u 5 quy \u0111\u1ecbnh \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf l\u00e0 &#8220;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&#8221;. Nh\u01b0 v\u1eady, \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 kh\u00f4ng ch\u1ecbu thu\u1ebf kh\u00f4ng n\u1eb1m \u1edf t\u00ean g\u1ecdi c\u1ee7a d\u1ecbch v\u1ee5, nh\u01b0 &#8220;\u0111\u00e0o t\u1ea1o&#8221;, &#8220;kh\u00f3a h\u1ecdc&#8221;, &#8220;workshop&#8221; hay &#8220;hu\u1ea5n luy\u1ec7n&#8221;, m\u00e0 n\u1eb1m \u1edf vi\u1ec7c ho\u1ea1t \u0111\u1ed9ng \u0111\u00f3 c\u00f3 \u0111\u01b0\u1ee3c t\u1ed5 ch\u1ee9c theo khu\u00f4n kh\u1ed5 c\u1ee7a Lu\u1eadt Gi\u00e1o d\u1ee5c v\u00e0 Lu\u1eadt Gi\u00e1o d\u1ee5c ngh\u1ec1 nghi\u1ec7p hay kh\u00f4ng.<\/p>\n<p style=\"text-align: justify;\">T\u1eeb quy \u0111\u1ecbnh n\u00e0y, c\u00f3 th\u1ec3 chia d\u1ecbch v\u1ee5 \u0111\u00e0o t\u1ea1o th\u00e0nh hai nh\u00f3m l\u1edbn.<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">Nh\u00f3m th\u1ee9 nh\u1ea5t l\u00e0 c\u00e1c ho\u1ea1t \u0111\u1ed9ng d\u1ea1y h\u1ecdc, d\u1ea1y ngh\u1ec1 \u0111\u01b0\u1ee3c t\u1ed5 ch\u1ee9c theo ph\u00e1p lu\u1eadt v\u1ec1 gi\u00e1o d\u1ee5c, gi\u00e1o d\u1ee5c ngh\u1ec1 nghi\u1ec7p: thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT.<\/li>\n<li aria-level=\"1\">Nh\u00f3m th\u1ee9 hai l\u00e0 c\u00e1c d\u1ecbch v\u1ee5 mang t\u00ean \u0111\u00e0o t\u1ea1o nh\u01b0ng kh\u00f4ng thu\u1ed9c khu\u00f4n kh\u1ed5 tr\u00ean, ho\u1eb7c c\u00e1c d\u1ecbch v\u1ee5 h\u1ed7 tr\u1ee3 \u0111i k\u00e8m: thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf GTGT v\u1edbi thu\u1ebf su\u1ea5t theo quy \u0111\u1ecbnh chung.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">V\u1edbi c\u01a1 s\u1edf kinh doanh, vi\u1ec7c thu\u1ed9c nh\u00f3m kh\u00f4ng ch\u1ecbu thu\u1ebf c\u00f3 hai m\u1eb7t. M\u1eb7t t\u00edch c\u1ef1c l\u00e0 doanh nghi\u1ec7p kh\u00f4ng t\u00ednh thu\u1ebf \u0111\u1ea7u ra, gi\u00e1 b\u00e1n cho ng\u01b0\u1eddi h\u1ecdc th\u1ea5p h\u01a1n. M\u1eb7t c\u00f2n l\u1ea1i l\u00e0 theo kho\u1ea3n 27 \u0110i\u1ec1u 5 Lu\u1eadt Thu\u1ebf GTGT, thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng cho ho\u1ea1t \u0111\u1ed9ng kh\u00f4ng ch\u1ecbu thu\u1ebf kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, m\u00e0 ph\u1ea3i t\u00ednh v\u00e0o chi ph\u00ed. V\u1edbi c\u01a1 s\u1edf \u0111\u00e0o t\u1ea1o \u0111\u1ea7u t\u01b0 l\u1edbn v\u00e0o c\u01a1 s\u1edf v\u1eadt ch\u1ea5t, ph\u1ea7n thu\u1ebf \u0111\u1ea7u v\u00e0o n\u00e0y c\u00f3 th\u1ec3 \u0111\u00e1ng k\u1ec3.<\/p>\n<p style=\"text-align: justify;\">C\u0169ng c\u1ea7n l\u01b0u \u00fd r\u1eb1ng m\u1ed9t c\u01a1 s\u1edf \u0111\u00e0o t\u1ea1o th\u01b0\u1eddng c\u00f3 nhi\u1ec1u ngu\u1ed3n thu kh\u00e1c nhau trong c\u00f9ng m\u1ed9t k\u1ef3, nh\u01b0 h\u1ecdc ph\u00ed, ti\u1ec1n b\u00e1n gi\u00e1o tr\u00ecnh, ti\u1ec1n cho thu\u00ea ph\u00f2ng h\u1ecdc, ti\u1ec1n t\u01b0 v\u1ea5n. M\u1ed7i kho\u1ea3n thu c\u1ea7n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh tr\u1ea1ng th\u00e1i thu\u1ebf ri\u00eang, kh\u00f4ng th\u1ec3 \u00e1p chung m\u1ed9t k\u1ebft lu\u1eadn cho to\u00e0n b\u1ed9 doanh thu c\u1ee7a \u0111\u01a1n v\u1ecb.<\/p>\n<p style=\"text-align: justify;\">Ph\u1ea7n ti\u1ebfp theo s\u1ebd \u0111i v\u00e0o chi ti\u1ebft c\u00e1c tr\u01b0\u1eddng h\u1ee3p d\u1ecbch v\u1ee5 \u0111\u00e0o t\u1ea1o kh\u00f4ng ch\u1ecbu thu\u1ebf, k\u00e8m c\u0103n c\u1ee9 h\u01b0\u1edbng d\u1eabn t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP.<\/p>\n<h2 style=\"text-align: justify;\">2. C\u00e1c tr\u01b0\u1eddng h\u1ee3p d\u1ecbch v\u1ee5 \u0111\u00e0o t\u1ea1o kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT<\/h2>\n<p style=\"text-align: justify;\">C\u00e1c tr\u01b0\u1eddng h\u1ee3p d\u1ecbch v\u1ee5 \u0111\u00e0o t\u1ea1o kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh d\u1ef1a tr\u00ean kho\u1ea3n 13 \u0110i\u1ec1u 5 Lu\u1eadt Thu\u1ebf GTGT v\u00e0 kho\u1ea3n 7 \u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP. Ph\u1ea7n n\u00e0y g\u1ed3m ba n\u1ed9i dung: ho\u1ea1t \u0111\u1ed9ng d\u1ea1y h\u1ecdc theo ph\u00e1p lu\u1eadt v\u1ec1 gi\u00e1o d\u1ee5c; ho\u1ea1t \u0111\u1ed9ng d\u1ea1y ngh\u1ec1 theo ph\u00e1p lu\u1eadt v\u1ec1 gi\u00e1o d\u1ee5c ngh\u1ec1 nghi\u1ec7p; v\u00e0 quy \u0111\u1ecbnh v\u1ec1 c\u00e1c kho\u1ea3n thu h\u1ed9, chi h\u1ed9 c\u00f9ng h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 cung c\u1ea5p cho c\u01a1 s\u1edf d\u1ea1y h\u1ecdc.<\/p>\n<h3 style=\"text-align: justify;\">2.1. D\u1ea1y h\u1ecdc theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 gi\u00e1o d\u1ee5c<\/h3>\n<p style=\"text-align: justify;\">Nh\u00e1nh \u0111\u1ea7u ti\u00ean c\u1ee7a kho\u1ea3n 13 \u0110i\u1ec1u 5 l\u00e0 ho\u1ea1t \u0111\u1ed9ng d\u1ea1y h\u1ecdc theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 gi\u00e1o d\u1ee5c. Ph\u00e1p lu\u1eadt v\u1ec1 gi\u00e1o d\u1ee5c, m\u00e0 tr\u1ecdng t\u00e2m l\u00e0 Lu\u1eadt Gi\u00e1o d\u1ee5c, \u0111i\u1ec1u ch\u1ec9nh h\u1ec7 th\u1ed1ng gi\u00e1o d\u1ee5c qu\u1ed1c d\u00e2n g\u1ed3m gi\u00e1o d\u1ee5c m\u1ea7m non, gi\u00e1o d\u1ee5c ph\u1ed5 th\u00f4ng, gi\u00e1o d\u1ee5c \u0111\u1ea1i h\u1ecdc v\u00e0 c\u00e1c h\u00ecnh th\u1ee9c gi\u00e1o d\u1ee5c th\u01b0\u1eddng xuy\u00ean. Ho\u1ea1t \u0111\u1ed9ng d\u1ea1y h\u1ecdc \u0111\u01b0\u1ee3c t\u1ed5 ch\u1ee9c trong khu\u00f4n kh\u1ed5 h\u1ec7 th\u1ed1ng n\u00e0y thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT.<\/p>\n<p style=\"text-align: justify;\">Trong th\u1ef1c t\u1ebf, c\u00e1c kho\u1ea3n thu h\u1ecdc ph\u00ed c\u1ee7a tr\u01b0\u1eddng m\u1ea7m non, tr\u01b0\u1eddng ph\u1ed5 th\u00f4ng, tr\u01b0\u1eddng \u0111\u1ea1i h\u1ecdc ho\u1ea1t \u0111\u1ed9ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 gi\u00e1o d\u1ee5c l\u00e0 nh\u1eefng v\u00ed d\u1ee5 \u0111i\u1ec3n h\u00ecnh c\u1ee7a nh\u00f3m kh\u00f4ng ch\u1ecbu thu\u1ebf. V\u1edbi c\u00e1c trung t\u00e2m ngo\u1ea1i ng\u1eef, tin h\u1ecdc, trung t\u00e2m gi\u00e1o d\u1ee5c th\u01b0\u1eddng xuy\u00ean, vi\u1ec7c x\u00e1c \u0111\u1ecbnh c\u00f3 thu\u1ed9c nh\u00f3m n\u00e0y hay kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o vi\u1ec7c trung t\u00e2m \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp, c\u1ea5p ph\u00e9p v\u00e0 t\u1ed5 ch\u1ee9c ch\u01b0\u01a1ng tr\u00ecnh theo ph\u00e1p lu\u1eadt v\u1ec1 gi\u00e1o d\u1ee5c hay kh\u00f4ng.<\/p>\n<p style=\"text-align: justify;\">\u0110\u00e2y l\u00e0 \u0111i\u1ec3m c\u1ea7n \u0111\u1eb7c bi\u1ec7t th\u1eadn tr\u1ecdng. Lu\u1eadt Thu\u1ebf GTGT v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP kh\u00f4ng li\u1ec7t k\u00ea c\u1ee5 th\u1ec3 t\u1eebng lo\u1ea1i h\u00ecnh nh\u01b0 &#8220;d\u1ea1y ngo\u1ea1i ng\u1eef&#8221;, &#8220;d\u1ea1y k\u1ef9 n\u0103ng s\u1ed1ng&#8221; hay &#8220;luy\u1ec7n thi&#8221; l\u00e0 ch\u1ecbu thu\u1ebf hay kh\u00f4ng ch\u1ecbu thu\u1ebf. Do \u0111\u00f3, doanh nghi\u1ec7p kh\u00f4ng n\u00ean t\u1ef1 suy di\u1ec5n t\u1eeb t\u00ean kh\u00f3a h\u1ecdc, m\u00e0 c\u1ea7n \u0111\u1ed1i chi\u1ebfu \u0111i\u1ec1u ki\u1ec7n th\u00e0nh l\u1eadp, c\u1ea5p ph\u00e9p ho\u1ea1t \u0111\u1ed9ng gi\u00e1o d\u1ee5c v\u00e0 ch\u01b0\u01a1ng tr\u00ecnh \u0111\u00e0o t\u1ea1o c\u1ee7a m\u00ecnh v\u1edbi quy \u0111\u1ecbnh chuy\u00ean ng\u00e0nh theo ti\u00eau ch\u00ed x\u00e1c \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng d\u1ea1y h\u1ecdc theo ph\u00e1p lu\u1eadt v\u1ec1 gi\u00e1o d\u1ee5c trong v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn hi\u1ec7n h\u00e0nh c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh, c\u01a1 quan thu\u1ebf.<\/p>\n<p style=\"text-align: justify;\">M\u1ed9t s\u1ed1 b\u00e0i vi\u1ebft tr\u00ean m\u1ea1ng v\u1eabn d\u1eabn c\u00e1c c\u00f4ng v\u0103n h\u01b0\u1edbng d\u1eabn ban h\u00e0nh trong giai \u0111o\u1ea1n \u00e1p d\u1ee5ng Lu\u1eadt Thu\u1ebf GTGT c\u0169 v\u00e0 Th\u00f4ng t\u01b0 219\/2013\/TT-BTC \u0111\u1ec3 k\u1ebft lu\u1eadn v\u1ec1 t\u1eebng lo\u1ea1i h\u00ecnh \u0111\u00e0o t\u1ea1o. C\u00e1c c\u00f4ng v\u0103n n\u00e0y c\u00f3 th\u1ec3 tham kh\u1ea3o c\u00e1ch hi\u1ec3u, nh\u01b0ng kh\u00f4ng thay th\u1ebf c\u0103n c\u1ee9 hi\u1ec7n h\u00e0nh l\u00e0 Lu\u1eadt 48\/2024\/QH15 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP. Khi c\u00f3 v\u01b0\u1edbng m\u1eafc, doanh nghi\u1ec7p n\u00ean g\u1eedi v\u0103n b\u1ea3n h\u1ecfi c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp \u0111\u1ec3 c\u00f3 h\u01b0\u1edbng d\u1eabn cho tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3.<\/p>\n<p style=\"text-align: justify;\">Doanh nghi\u1ec7p n\u00ean l\u01b0u \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 ch\u1ee9ng minh t\u01b0 c\u00e1ch c\u01a1 s\u1edf gi\u00e1o d\u1ee5c, nh\u01b0 quy\u1ebft \u0111\u1ecbnh th\u00e0nh l\u1eadp, gi\u1ea5y ph\u00e9p ho\u1ea1t \u0111\u1ed9ng gi\u00e1o d\u1ee5c, ch\u01b0\u01a1ng tr\u00ecnh \u0111\u00e0o t\u1ea1o \u0111\u00e3 \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t, \u0111\u1ec3 gi\u1ea3i tr\u00ecnh khi c\u01a1 quan thu\u1ebf ki\u1ec3m tra. \u0110\u00e2y l\u00e0 b\u1eb1ng ch\u1ee9ng quan tr\u1ecdng nh\u1ea5t cho tr\u1ea1ng th\u00e1i kh\u00f4ng ch\u1ecbu thu\u1ebf c\u1ee7a kho\u1ea3n thu h\u1ecdc ph\u00ed.<\/p>\n<h3 style=\"text-align: justify;\">2.2. D\u1ea1y ngh\u1ec1 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 gi\u00e1o d\u1ee5c ngh\u1ec1 nghi\u1ec7p<\/h3>\n<p style=\"text-align: justify;\">Nh\u00e1nh th\u1ee9 hai c\u1ee7a kho\u1ea3n 13 \u0110i\u1ec1u 5 l\u00e0 ho\u1ea1t \u0111\u1ed9ng d\u1ea1y ngh\u1ec1 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 gi\u00e1o d\u1ee5c ngh\u1ec1 nghi\u1ec7p. L\u0129nh v\u1ef1c n\u00e0y \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh b\u1edfi Lu\u1eadt Gi\u00e1o d\u1ee5c ngh\u1ec1 nghi\u1ec7p v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn, v\u1edbi h\u1ec7 th\u1ed1ng c\u01a1 s\u1edf gi\u00e1o d\u1ee5c ngh\u1ec1 nghi\u1ec7p nh\u01b0 tr\u01b0\u1eddng cao \u0111\u1eb3ng, tr\u01b0\u1eddng trung c\u1ea5p, trung t\u00e2m gi\u00e1o d\u1ee5c ngh\u1ec1 nghi\u1ec7p v\u00e0 c\u00e1c doanh nghi\u1ec7p c\u00f3 ho\u1ea1t \u0111\u1ed9ng gi\u00e1o d\u1ee5c ngh\u1ec1 nghi\u1ec7p theo quy \u0111\u1ecbnh.<\/p>\n<p style=\"text-align: justify;\">Ho\u1ea1t \u0111\u1ed9ng d\u1ea1y ngh\u1ec1 \u0111\u01b0\u1ee3c t\u1ed5 ch\u1ee9c theo c\u00e1c ch\u01b0\u01a1ng tr\u00ecnh \u0111\u00e0o t\u1ea1o c\u1ee7a h\u1ec7 th\u1ed1ng gi\u00e1o d\u1ee5c ngh\u1ec1 nghi\u1ec7p thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT. \u0110\u00e2y l\u00e0 c\u01a1 s\u1edf \u0111\u1ec3 c\u00e1c tr\u01b0\u1eddng trung c\u1ea5p, cao \u0111\u1eb3ng, trung t\u00e2m d\u1ea1y ngh\u1ec1 kh\u00f4ng t\u00ednh thu\u1ebf GTGT \u0111\u1ea7u ra tr\u00ean kho\u1ea3n thu h\u1ecdc ph\u00ed \u0111\u00e0o t\u1ea1o ngh\u1ec1.<\/p>\n<p style=\"text-align: justify;\">V\u1edbi doanh nghi\u1ec7p t\u1ef1 t\u1ed5 ch\u1ee9c \u0111\u00e0o t\u1ea1o ngh\u1ec1, c\u00e2u h\u1ecfi \u0111\u1eb7t ra l\u00e0 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a m\u00ecnh c\u00f3 thu\u1ed9c &#8220;theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 gi\u00e1o d\u1ee5c ngh\u1ec1 nghi\u1ec7p&#8221; hay kh\u00f4ng. Ph\u00e1p lu\u1eadt v\u1ec1 gi\u00e1o d\u1ee5c ngh\u1ec1 nghi\u1ec7p c\u00f3 quy \u0111\u1ecbnh v\u1ec1 \u0111i\u1ec1u ki\u1ec7n, th\u1ee7 t\u1ee5c \u0111\u1ec3 doanh nghi\u1ec7p \u0111\u01b0\u1ee3c t\u1ed5 ch\u1ee9c ho\u1ea1t \u0111\u1ed9ng gi\u00e1o d\u1ee5c ngh\u1ec1 nghi\u1ec7p. Doanh nghi\u1ec7p \u0111\u00e1p \u1ee9ng v\u00e0 th\u1ef1c hi\u1ec7n \u0111\u00fang c\u00e1c th\u1ee7 t\u1ee5c n\u00e0y m\u1edbi c\u00f3 c\u0103n c\u1ee9 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh kho\u1ea3n thu thu\u1ed9c di\u1ec7n kh\u00f4ng ch\u1ecbu thu\u1ebf.<\/p>\n<p style=\"text-align: justify;\">M\u1ed9t tr\u01b0\u1eddng h\u1ee3p ph\u1ed5 bi\u1ebfn kh\u00e1c l\u00e0 c\u00e1c kh\u00f3a \u0111\u00e0o t\u1ea1o ng\u1eafn h\u1ea1n, b\u1ed3i d\u01b0\u1ee1ng k\u1ef9 n\u0103ng ngh\u1ec1 nghi\u1ec7p do c\u00f4ng ty d\u1ecbch v\u1ee5 t\u1ed5 ch\u1ee9c cho nh\u00e2n vi\u00ean c\u1ee7a doanh nghi\u1ec7p kh\u00e1c. N\u1ebfu \u0111\u01a1n v\u1ecb t\u1ed5 ch\u1ee9c kh\u00f4ng ph\u1ea3i l\u00e0 c\u01a1 s\u1edf ho\u1ea1t \u0111\u1ed9ng gi\u00e1o d\u1ee5c ngh\u1ec1 nghi\u1ec7p theo quy \u0111\u1ecbnh ho\u1eb7c n\u1ed9i dung kh\u00f3a h\u1ecdc kh\u00f4ng thu\u1ed9c ch\u01b0\u01a1ng tr\u00ecnh gi\u00e1o d\u1ee5c ngh\u1ec1 nghi\u1ec7p, kho\u1ea3n thu n\u00e0y c\u00f3 r\u1ee7i ro b\u1ecb x\u00e1c \u0111\u1ecbnh l\u00e0 d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf. C\u00e1ch an to\u00e0n l\u00e0 \u0111\u1ed1i chi\u1ebfu k\u1ef9 gi\u1ea5y ph\u00e9p v\u00e0 ch\u01b0\u01a1ng tr\u00ecnh tr\u01b0\u1edbc khi k\u00fd h\u1ee3p \u0111\u1ed3ng v\u00e0 l\u1eadp h\u00f3a \u0111\u01a1n.<\/p>\n<p style=\"text-align: justify;\">T\u00f3m l\u1ea1i, c\u1ea3 hai nh\u00e1nh d\u1ea1y h\u1ecdc v\u00e0 d\u1ea1y ngh\u1ec1 \u0111\u1ec1u c\u00f3 chung m\u1ed9t nguy\u00ean t\u1eafc: tr\u1ea1ng th\u00e1i kh\u00f4ng ch\u1ecbu thu\u1ebf g\u1eafn v\u1edbi khu\u00f4n kh\u1ed5 ph\u00e1p lu\u1eadt chuy\u00ean ng\u00e0nh m\u00e0 ho\u1ea1t \u0111\u1ed9ng \u0111\u01b0\u1ee3c t\u1ed5 ch\u1ee9c theo, ch\u1ee9 kh\u00f4ng g\u1eafn v\u1edbi t\u00ean g\u1ecdi hay h\u00ecnh th\u1ee9c tr\u1ef1c ti\u1ebfp, tr\u1ef1c tuy\u1ebfn c\u1ee7a kh\u00f3a h\u1ecdc.<\/p>\n<h3 style=\"text-align: justify;\">2.3. Kho\u1ea3n thu h\u1ed9, chi h\u1ed9 v\u00e0 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 cung c\u1ea5p cho c\u01a1 s\u1edf d\u1ea1y h\u1ecdc<\/h3>\n<p style=\"text-align: justify;\">Kho\u1ea3n 7 \u0110i\u1ec1u 4 <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> h\u01b0\u1edbng d\u1eabn th\u00eam hai n\u1ed9i dung quan tr\u1ecdng xoay quanh ho\u1ea1t \u0111\u1ed9ng d\u1ea1y h\u1ecdc, d\u1ea1y ngh\u1ec1. Th\u1ee9 nh\u1ea5t, tr\u01b0\u1eddng h\u1ee3p c\u00e1c c\u01a1 s\u1edf d\u1ea1y h\u1ecdc, d\u1ea1y ngh\u1ec1 c\u00f3 c\u00e1c kho\u1ea3n thu h\u1ed9, chi h\u1ed9 th\u00ec thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT. Th\u1ee9 hai, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 do c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n cung c\u1ea5p cho c\u00e1c c\u01a1 s\u1edf d\u1ea1y h\u1ecdc, d\u1ea1y ngh\u1ec1 ph\u1ea3i ch\u1ecbu thu\u1ebf GTGT theo quy \u0111\u1ecbnh.<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">V\u1edbi n\u1ed9i dung th\u1ee9 nh\u1ea5t, c\u00e1c kho\u1ea3n thu h\u1ed9, chi h\u1ed9 th\u01b0\u1eddng g\u1eb7p \u1edf c\u01a1 s\u1edf gi\u00e1o d\u1ee5c l\u00e0 nh\u1eefng kho\u1ea3n c\u01a1 s\u1edf thu c\u1ee7a ng\u01b0\u1eddi h\u1ecdc \u0111\u1ec3 chi tr\u1ea3 l\u1ea1i cho b\u00ean th\u1ee9 ba theo th\u1ecfa thu\u1eadn, nh\u01b0 c\u00e1c kho\u1ea3n thu h\u1ed9 ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a ng\u01b0\u1eddi h\u1ecdc. Theo h\u01b0\u1edbng d\u1eabn tr\u00ean, c\u00e1c kho\u1ea3n n\u00e0y c\u00f9ng chung tr\u1ea1ng th\u00e1i kh\u00f4ng ch\u1ecbu thu\u1ebf v\u1edbi ho\u1ea1t \u0111\u1ed9ng d\u1ea1y h\u1ecdc, d\u1ea1y ngh\u1ec1. C\u01a1 s\u1edf c\u1ea7n theo d\u00f5i ri\u00eang c\u00e1c kho\u1ea3n thu h\u1ed9, chi h\u1ed9 tr\u00ean s\u1ed5 s\u00e1ch \u0111\u1ec3 ch\u1ee9ng minh b\u1ea3n ch\u1ea5t.<\/li>\n<li aria-level=\"1\">V\u1edbi n\u1ed9i dung th\u1ee9 hai, \u0111\u00e2y l\u00e0 \u0111i\u1ec3m nhi\u1ec1u nh\u00e0 cung c\u1ea5p hi\u1ec3u nh\u1ea7m. M\u1ed9t c\u00f4ng ty b\u00e1n thi\u1ebft b\u1ecb, cung c\u1ea5p su\u1ea5t \u0103n, d\u1ecbch v\u1ee5 v\u1ec7 sinh, d\u1ecbch v\u1ee5 b\u1ea3o v\u1ec7 hay ph\u1ea7n m\u1ec1m qu\u1ea3n l\u00fd cho tr\u01b0\u1eddng h\u1ecdc kh\u00f4ng v\u00ec kh\u00e1ch h\u00e0ng l\u00e0 tr\u01b0\u1eddng h\u1ecdc m\u00e0 \u0111\u01b0\u1ee3c h\u01b0\u1edfng tr\u1ea1ng th\u00e1i kh\u00f4ng ch\u1ecbu thu\u1ebf. C\u00e1c h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 n\u00e0y ch\u1ecbu thu\u1ebf GTGT theo thu\u1ebf su\u1ea5t c\u1ee7a m\u1eb7t h\u00e0ng t\u01b0\u01a1ng \u1ee9ng. V\u00ed d\u1ee5, thi\u1ebft b\u1ecb d\u00f9ng \u0111\u1ec3 gi\u1ea3ng d\u1ea1y v\u00e0 h\u1ecdc t\u1eadp nh\u01b0 m\u00f4 h\u00ecnh, h\u00ecnh v\u1ebd, b\u1ea3ng, ph\u1ea5n, th\u01b0\u1edbc, com-pa \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 5% theo \u0111i\u1ec3m i kho\u1ea3n 2 \u0110i\u1ec1u 9 Lu\u1eadt Thu\u1ebf GTGT.<\/li>\n<li aria-level=\"1\">Ngo\u00e0i ra, ch\u00ednh c\u01a1 s\u1edf d\u1ea1y h\u1ecdc c\u00f3 th\u1ec3 ph\u00e1t sinh nh\u1eefng kho\u1ea3n thu kh\u00f4ng ph\u1ea3i l\u00e0 h\u1ecdc ph\u00ed, nh\u01b0 cho thu\u00ea m\u1eb7t b\u1eb1ng, c\u0103ng tin, b\u00e1n \u0111\u1ed3ng ph\u1ee5c, b\u00e1n gi\u00e1o tr\u00ecnh. C\u00e1c kho\u1ea3n thu n\u00e0y kh\u00f4ng m\u1eb7c nhi\u00ean thu\u1ed9c di\u1ec7n kh\u00f4ng ch\u1ecbu thu\u1ebf ch\u1ec9 v\u00ec ng\u01b0\u1eddi b\u00e1n l\u00e0 c\u01a1 s\u1edf gi\u00e1o d\u1ee5c, m\u00e0 ph\u1ea3i x\u00e1c \u0111\u1ecbnh theo t\u1eebng lo\u1ea1i h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5. V\u00ed d\u1ee5, m\u1ed9t s\u1ed1 lo\u1ea1i s\u00e1ch gi\u00e1o khoa, gi\u00e1o tr\u00ecnh thu\u1ed9c kho\u1ea3n 15 \u0110i\u1ec1u 5 l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf, nh\u01b0ng ti\u1ec1n cho thu\u00ea m\u1eb7t b\u1eb1ng l\u00e0 d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Nh\u01b0 v\u1eady, khi c\u00f3 doanh thu h\u1ed7n h\u1ee3p, c\u01a1 s\u1edf \u0111\u00e0o t\u1ea1o v\u1eeba ph\u1ea3i k\u00ea khai ri\u00eang t\u1eebng nh\u00f3m, v\u1eeba ph\u1ea3i ph\u00e2n b\u1ed5 thu\u1ebf \u0111\u1ea7u v\u00e0o d\u00f9ng chung. Ph\u1ea7n ti\u1ebfp theo tr\u00ecnh b\u00e0y m\u1ee9c thu\u1ebf su\u1ea5t \u00e1p d\u1ee5ng khi d\u1ecbch v\u1ee5 \u0111\u00e0o t\u1ea1o thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf.<\/p>\n<h2 style=\"text-align: justify;\">3. Thu\u1ebf su\u1ea5t GTGT d\u1ecbch v\u1ee5 \u0111\u00e0o t\u1ea1o khi thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf<\/h2>\n<p style=\"text-align: justify;\">Thu\u1ebf su\u1ea5t GTGT d\u1ecbch v\u1ee5 \u0111\u00e0o t\u1ea1o l\u00e0 c\u00e2u h\u1ecfi \u0111\u01b0\u1ee3c t\u00ecm ki\u1ebfm nhi\u1ec1u th\u1ee9 hai sau c\u00e2u h\u1ecfi c\u00f3 ch\u1ecbu thu\u1ebf hay kh\u00f4ng, ph\u1ed5 bi\u1ebfn d\u01b0\u1edbi d\u1ea1ng &#8220;d\u1ecbch v\u1ee5 \u0111\u00e0o t\u1ea1o ch\u1ecbu thu\u1ebf GTGT bao nhi\u00eau&#8221;. Khi m\u1ed9t ho\u1ea1t \u0111\u1ed9ng \u0111\u00e0o t\u1ea1o kh\u00f4ng thu\u1ed9c kho\u1ea3n 13 \u0110i\u1ec1u 5 Lu\u1eadt Thu\u1ebf GTGT, n\u00f3 tr\u1edf th\u00e0nh d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf v\u00e0 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh thu\u1ebf su\u1ea5t theo \u0110i\u1ec1u 9 c\u1ee7a Lu\u1eadt.<\/p>\n<p style=\"text-align: justify;\">Lu\u1eadt Thu\u1ebf GTGT 2024 c\u00f3 ba m\u1ee9c thu\u1ebf su\u1ea5t: 0% cho h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u; 5% cho danh m\u1ee5c t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 9; 10% cho h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng thu\u1ed9c hai nh\u00f3m tr\u00ean theo kho\u1ea3n 3 \u0110i\u1ec1u 9. D\u1ecbch v\u1ee5 \u0111\u00e0o t\u1ea1o kh\u00f4ng n\u1eb1m trong danh m\u1ee5c thu\u1ebf su\u1ea5t 5%, do \u0111\u00f3 khi thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf s\u1ebd \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 10%. Ri\u00eang tr\u01b0\u1eddng h\u1ee3p cung c\u1ea5p d\u1ecbch v\u1ee5 \u0111\u00e0o t\u1ea1o cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u1edf n\u01b0\u1edbc ngo\u00e0i v\u00e0 ti\u00eau d\u00f9ng \u1edf ngo\u00e0i Vi\u1ec7t Nam c\u00f3 th\u1ec3 xem x\u00e9t thu\u1ebf su\u1ea5t 0% n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u t\u1ea1i \u0110i\u1ec1u 18 Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP.<\/p>\n<p style=\"text-align: justify;\">B\u00ean c\u1ea1nh \u0111\u00f3, ch\u00ednh s\u00e1ch gi\u1ea3m thu\u1ebf GTGT 2% theo <a href=\"https:\/\/xaydungchinhsach.chinhphu.vn\/toan-van-nghi-quyet-so-204-2025-qh15-ve-giam-thue-gia-tri-gia-tang-119250628082120511.htm\" target=\"_blank\" rel=\"nofollow noopener\">Ngh\u1ecb quy\u1ebft 204\/2025\/QH15<\/a> v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 174\/2025\/N\u0110-CP \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng t\u1eeb 01\/07\/2025 \u0111\u1ebfn h\u1ebft 31\/12\/2026 cho nh\u00f3m h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111ang ch\u1ecbu thu\u1ebf su\u1ea5t 10%, tr\u1eeb m\u1ed9t s\u1ed1 nh\u00f3m b\u1ecb lo\u1ea1i tr\u1eeb. N\u1ebfu d\u1ecbch v\u1ee5 \u0111\u00e0o t\u1ea1o kh\u00f4ng thu\u1ed9c nh\u00f3m lo\u1ea1i tr\u1eeb, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 8% trong giai \u0111o\u1ea1n n\u00e0y (c\u1ea7n tra c\u1ee9u ngu\u1ed3n: danh m\u1ee5c h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf t\u1ea1i c\u00e1c ph\u1ee5 l\u1ee5c Ngh\u1ecb \u0111\u1ecbnh 174\/2025\/N\u0110-CP tr\u01b0\u1edbc khi \u00e1p d\u1ee5ng 8%).<\/p>\n<p style=\"text-align: justify;\">C\u00e1c d\u1ecbch v\u1ee5 th\u01b0\u1eddng b\u1ecb x\u00e1c \u0111\u1ecbnh l\u00e0 ch\u1ecbu thu\u1ebf trong l\u0129nh v\u1ef1c \u0111\u00e0o t\u1ea1o, theo c\u00e1c c\u00e2u h\u1ecfi ng\u01b0\u1eddi d\u00f9ng t\u00ecm ki\u1ebfm th\u1ef1c t\u1ebf, g\u1ed3m:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">Kh\u00f3a \u0111\u00e0o t\u1ea1o k\u1ef9 n\u0103ng m\u1ec1m, k\u1ef9 n\u0103ng qu\u1ea3n l\u00fd do \u0111\u01a1n v\u1ecb kh\u00f4ng thu\u1ed9c h\u1ec7 th\u1ed1ng gi\u00e1o d\u1ee5c, gi\u00e1o d\u1ee5c ngh\u1ec1 nghi\u1ec7p t\u1ed5 ch\u1ee9c.<\/li>\n<li aria-level=\"1\">H\u1ed9i th\u1ea3o, h\u1ed9i ngh\u1ecb, s\u1ef1 ki\u1ec7n c\u00f3 n\u1ed9i dung chia s\u1ebb ki\u1ebfn th\u1ee9c nh\u01b0ng b\u1ea3n ch\u1ea5t l\u00e0 d\u1ecbch v\u1ee5 t\u1ed5 ch\u1ee9c s\u1ef1 ki\u1ec7n.<\/li>\n<li aria-level=\"1\">D\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n k\u00e8m \u0111\u00e0o t\u1ea1o, nh\u01b0 t\u01b0 v\u1ea5n tri\u1ec3n khai h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd c\u00f3 ph\u1ea7n hu\u1ea5n luy\u1ec7n nh\u00e2n s\u1ef1.<\/li>\n<li aria-level=\"1\">D\u1ecbch v\u1ee5 tuy\u1ec3n sinh, t\u01b0 v\u1ea5n du h\u1ecdc, m\u00f4i gi\u1edbi tuy\u1ec3n sinh.<\/li>\n<li aria-level=\"1\">Cho thu\u00ea ph\u00f2ng h\u1ecdc, c\u01a1 s\u1edf v\u1eadt ch\u1ea5t, thi\u1ebft b\u1ecb.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Danh s\u00e1ch tr\u00ean ch\u1ec9 mang t\u00ednh \u0111\u1ecbnh h\u01b0\u1edbng. K\u1ebft lu\u1eadn cho t\u1eebng tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i d\u1ef1a tr\u00ean b\u1ea3n ch\u1ea5t h\u1ee3p \u0111\u1ed3ng v\u00e0 t\u01b0 c\u00e1ch ph\u00e1p l\u00fd c\u1ee7a \u0111\u01a1n v\u1ecb cung c\u1ea5p, kh\u00f4ng t\u1ef1 kh\u1eb3ng \u0111\u1ecbnh ch\u1ec9 t\u1eeb t\u00ean d\u1ecbch v\u1ee5. Khi m\u1ed9t h\u1ee3p \u0111\u1ed3ng v\u1eeba c\u00f3 ph\u1ea7n d\u1ea1y h\u1ecdc kh\u00f4ng ch\u1ecbu thu\u1ebf v\u1eeba c\u00f3 ph\u1ea7n d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf, doanh nghi\u1ec7p n\u00ean t\u00e1ch gi\u00e1 tr\u1ecb t\u1eebng ph\u1ea7n ngay trong h\u1ee3p \u0111\u1ed3ng \u0111\u1ec3 thu\u1eadn l\u1ee3i khi l\u1eadp h\u00f3a \u0111\u01a1n v\u00e0 k\u00ea khai, n\u1ed9i dung \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y \u1edf ph\u1ea7n ti\u1ebfp theo. C\u00e1ch t\u00e1ch n\u00e0y c\u0169ng gi\u00fap ng\u01b0\u1eddi h\u1ecdc, doanh nghi\u1ec7p kh\u00e1ch h\u00e0ng hi\u1ec3u r\u00f5 m\u00ecnh \u0111ang tr\u1ea3 bao nhi\u00eau cho ph\u1ea7n h\u1ecdc ph\u00ed, bao nhi\u00eau cho c\u00e1c d\u1ecbch v\u1ee5 \u0111i k\u00e8m.<\/p>\n<h2 style=\"text-align: justify;\">4. Xu\u1ea5t h\u00f3a \u0111\u01a1n v\u00e0 k\u00ea khai thu\u1ebf GTGT d\u1ecbch v\u1ee5 \u0111\u00e0o t\u1ea1o<\/h2>\n<p style=\"text-align: justify;\">D\u00f9 d\u1ecbch v\u1ee5 \u0111\u00e0o t\u1ea1o thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf hay kh\u00f4ng ch\u1ecbu thu\u1ebf, \u0111\u01a1n v\u1ecb cung c\u1ea5p v\u1eabn ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed khi thu ti\u1ec1n c\u1ee7a ng\u01b0\u1eddi h\u1ecdc ho\u1eb7c doanh nghi\u1ec7p kh\u00e1ch h\u00e0ng. Vi\u1ec7c xu\u1ea5t h\u00f3a \u0111\u01a1n d\u1ecbch v\u1ee5 \u0111\u00e0o t\u1ea1o \u0111\u00fang lo\u1ea1i, \u0111\u00fang th\u1eddi \u0111i\u1ec3m v\u00e0 \u0111\u00fang tr\u1ea1ng th\u00e1i thu\u1ebf l\u00e0 c\u01a1 s\u1edf \u0111\u1ec3 k\u00ea khai ch\u00ednh x\u00e1c.<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">V\u1ec1 lo\u1ea1i h\u00f3a \u0111\u01a1n, \u0110i\u1ec1u 8 <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> quy \u0111\u1ecbnh 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. Tr\u1ea1ng th\u00e1i thu\u1ebf c\u1ee7a t\u1eebng d\u00f2ng d\u1ecbch v\u1ee5 tr\u00ean h\u00f3a \u0111\u01a1n ph\u1ea3i th\u1ec3 hi\u1ec7n \u0111\u00fang: kh\u00f4ng ch\u1ecbu thu\u1ebf, 8% ho\u1eb7c 10% t\u00f9y tr\u01b0\u1eddng h\u1ee3p.<\/li>\n<li aria-level=\"1\">V\u1ec1 th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n, kho\u1ea3n 2 \u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP quy \u0111\u1ecbnh th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi cung c\u1ea5p d\u1ecbch v\u1ee5 l\u00e0 th\u1eddi \u0111i\u1ec3m ho\u00e0n th\u00e0nh vi\u1ec7c cung c\u1ea5p d\u1ecbch v\u1ee5, kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 thu \u0111\u01b0\u1ee3c ti\u1ec1n hay ch\u01b0a. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi cung c\u1ea5p d\u1ecbch v\u1ee5 thu ti\u1ec1n tr\u01b0\u1edbc ho\u1eb7c trong khi cung c\u1ea5p d\u1ecbch v\u1ee5 th\u00ec th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n l\u00e0 th\u1eddi \u0111i\u1ec3m thu ti\u1ec1n, kh\u00f4ng bao g\u1ed3m tr\u01b0\u1eddng h\u1ee3p thu ti\u1ec1n \u0111\u1eb7t c\u1ecdc theo quy \u0111\u1ecbnh. V\u1edbi c\u01a1 s\u1edf \u0111\u00e0o t\u1ea1o thu h\u1ecdc ph\u00ed tr\u01b0\u1edbc khi khai gi\u1ea3ng, h\u00f3a \u0111\u01a1n ph\u1ea3i \u0111\u01b0\u1ee3c l\u1eadp ngay khi thu ti\u1ec1n.<\/li>\n<li aria-level=\"1\">V\u1edbi h\u1ee3p \u0111\u1ed3ng c\u00f3 c\u1ea3 ph\u1ea7n ch\u1ecbu thu\u1ebf v\u00e0 kh\u00f4ng ch\u1ecbu thu\u1ebf, v\u00ed d\u1ee5 m\u1ed9t kh\u00f3a h\u1ecdc ngh\u1ec1 k\u00e8m d\u1ecbch v\u1ee5 cho thu\u00ea thi\u1ebft b\u1ecb th\u1ef1c h\u00e0nh, h\u00f3a \u0111\u01a1n c\u1ea7n t\u00e1ch th\u00e0nh c\u00e1c d\u00f2ng ri\u00eang v\u1edbi tr\u1ea1ng th\u00e1i thu\u1ebf t\u01b0\u01a1ng \u1ee9ng. Kh\u00f4ng n\u00ean g\u1ed9p chung m\u1ed9t d\u00f2ng &#8220;ph\u00ed \u0111\u00e0o t\u1ea1o&#8221; v\u1edbi m\u1ed9t m\u1ee9c thu\u1ebf su\u1ea5t duy nh\u1ea5t, v\u00ec c\u00e1ch l\u00e0m n\u00e0y ho\u1eb7c l\u00e0m ph\u00e1t sinh thu\u1ebf kh\u00f4ng \u0111\u00fang cho ph\u1ea7n kh\u00f4ng ch\u1ecbu thu\u1ebf, ho\u1eb7c b\u1ecf s\u00f3t thu\u1ebf c\u1ee7a ph\u1ea7n ch\u1ecbu thu\u1ebf.<\/li>\n<li aria-level=\"1\">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 \u0111\u00e0o t\u1ea1o kh\u00f4ng ch\u1ecbu thu\u1ebf \u0111\u01b0\u1ee3c k\u00ea v\u00e0o ch\u1ec9 ti\u00eau d\u00e0nh cho h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng ch\u1ecbu thu\u1ebf; doanh thu ch\u1ecbu thu\u1ebf k\u00ea theo m\u1ee9c thu\u1ebf su\u1ea5t t\u01b0\u01a1ng \u1ee9ng (c\u1ea7n tra c\u1ee9u ngu\u1ed3n: s\u1ed1 ch\u1ec9 ti\u00eau tr\u00ean m\u1eabu 01\/GTGT Ph\u1ee5 l\u1ee5c I Th\u00f4ng t\u01b0 89\/2026\/TT-BTC). Doanh thu kh\u00f4ng ch\u1ecbu thu\u1ebf d\u00f9 kh\u00f4ng ph\u00e1t sinh thu\u1ebf v\u1eabn ph\u1ea3i k\u00ea khai \u0111\u1ea7y \u0111\u1ee7.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Khi c\u01a1 s\u1edf \u0111\u00e0o t\u1ea1o c\u00f3 c\u1ea3 doanh thu ch\u1ecbu thu\u1ebf v\u00e0 kh\u00f4ng ch\u1ecbu thu\u1ebf, thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o d\u00f9ng chung nh\u01b0 ti\u1ec1n thu\u00ea \u0111\u1ecba \u0111i\u1ec3m, \u0111i\u1ec7n n\u01b0\u1edbc, ph\u1ea7n m\u1ec1m qu\u1ea3n l\u00fd ph\u1ea3i \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 theo t\u1ef7 l\u1ec7 doanh thu ch\u1ecbu thu\u1ebf tr\u00ean t\u1ed5ng doanh thu, theo \u0111i\u1ec3m b kho\u1ea3n 1 \u0110i\u1ec1u 14 Lu\u1eadt Thu\u1ebf GTGT. C\u00e1ch ph\u00e2n b\u1ed5 chi ti\u1ebft k\u00e8m v\u00ed d\u1ee5 \u0111\u01b0\u1ee3c L\u1ea1c Vi\u1ec7t h\u01b0\u1edbng d\u1eabn trong b\u00e0i vi\u1ebft v\u1ec1 doanh thu kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT.<\/p>\n<p style=\"text-align: justify;\">X\u1eed l\u00fd xong ph\u00eda ng\u01b0\u1eddi b\u00e1n, c\u00e2u h\u1ecfi ti\u1ebfp theo \u0111\u1ebfn t\u1eeb ph\u00eda ng\u01b0\u1eddi mua: doanh nghi\u1ec7p thu\u00ea \u0111\u01a1n v\u1ecb \u0111\u00e0o t\u1ea1o cho nh\u00e2n vi\u00ean th\u00ec x\u1eed l\u00fd thu\u1ebf \u0111\u1ea7u v\u00e0o v\u00e0 chi ph\u00ed nh\u01b0 th\u1ebf n\u00e0o.<\/p>\n<h2 style=\"text-align: justify;\">5. Doanh nghi\u1ec7p thu\u00ea \u0111\u00e0o t\u1ea1o cho nh\u00e2n vi\u00ean kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ea7u v\u00e0o &amp; chi ph\u00ed nh\u01b0 th\u1ebf n\u00e0o?<\/h2>\n<p style=\"text-align: justify;\">C\u00e2u h\u1ecfi &#8220;chi ph\u00ed \u0111\u00e0o t\u1ea1o c\u00f3 ch\u1ecbu thu\u1ebf GTGT kh\u00f4ng&#8221; th\u01b0\u1eddng \u0111\u1ebfn t\u1eeb k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p \u0111i thu\u00ea \u0111\u00e0o t\u1ea1o, kh\u00f4ng ph\u1ea3i t\u1eeb \u0111\u01a1n v\u1ecb cung c\u1ea5p. Th\u1ef1c ch\u1ea5t, \u0111\u00e2y l\u00e0 c\u00e2u h\u1ecfi v\u1ec1 h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o: kho\u1ea3n chi \u0111\u00e0o t\u1ea1o c\u00f3 thu\u1ebf GTGT \u0111\u1ec3 kh\u1ea5u tr\u1eeb hay kh\u00f4ng, v\u00e0 c\u00f3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed khi quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p hay kh\u00f4ng.<\/p>\n<p style=\"text-align: justify;\">Tr\u1ea1ng th\u00e1i thu\u1ebf c\u1ee7a kho\u1ea3n chi \u0111\u00e0o t\u1ea1o ph\u1ee5 thu\u1ed9c ho\u00e0n to\u00e0n v\u00e0o b\u00ean cung c\u1ea5p. N\u1ebfu \u0111\u01a1n v\u1ecb \u0111\u00e0o t\u1ea1o cung c\u1ea5p ho\u1ea1t \u0111\u1ed9ng d\u1ea1y h\u1ecdc, d\u1ea1y ngh\u1ec1 kh\u00f4ng ch\u1ecbu thu\u1ebf, h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o s\u1ebd th\u1ec3 hi\u1ec7n tr\u1ea1ng th\u00e1i kh\u00f4ng ch\u1ecbu thu\u1ebf, t\u1ee9c l\u00e0 kh\u00f4ng c\u00f3 thu\u1ebf GTGT \u0111\u1ec3 doanh nghi\u1ec7p kh\u1ea5u tr\u1eeb. To\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb tr\u00ean h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o chi ph\u00ed \u0111\u00e0o t\u1ea1o.<\/p>\n<p style=\"text-align: justify;\">N\u1ebfu d\u1ecbch v\u1ee5 \u0111\u00e0o t\u1ea1o thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf 8% ho\u1eb7c 10%, thu\u1ebf GTGT ghi tr\u00ean h\u00f3a \u0111\u01a1n c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb khi \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 14 Lu\u1eadt Thu\u1ebf GTGT: 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 \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o. Theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP, ng\u01b0\u1ee1ng gi\u00e1 tr\u1ecb h\u00f3a \u0111\u01a1n ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t l\u00e0 t\u1eeb 5 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean. Chi ti\u1ebft \u0111i\u1ec1u ki\u1ec7n v\u00e0 c\u00e1ch t\u00ednh \u0111\u01b0\u1ee3c L\u1ea1c Vi\u1ec7t ph\u00e2n t\u00edch trong b\u00e0i vi\u1ebft v\u1ec1 c\u00e1ch t\u00ednh thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb.<\/p>\n<p style=\"text-align: justify;\">Doanh nghi\u1ec7p c\u0169ng c\u1ea7n ki\u1ec3m tra t\u00ednh h\u1ee3p l\u00fd c\u1ee7a h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o. N\u1ebfu \u0111\u01a1n v\u1ecb \u0111\u00e0o t\u1ea1o xu\u1ea5t h\u00f3a \u0111\u01a1n kh\u00f4ng ch\u1ecbu thu\u1ebf cho m\u1ed9t kh\u00f3a k\u1ef9 n\u0103ng m\u00e0 b\u1ea3n ch\u1ea5t l\u00e0 d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf, r\u1ee7i ro tr\u01b0\u1edbc h\u1ebft thu\u1ed9c v\u1ec1 b\u00ean b\u00e1n, nh\u01b0ng b\u00ean mua c\u0169ng c\u00f3 th\u1ec3 b\u1ecb y\u00eau c\u1ea7u gi\u1ea3i tr\u00ecnh khi c\u01a1 quan thu\u1ebf \u0111\u1ed1i chi\u1ebfu ch\u00e9o. Ng\u01b0\u1ee3c l\u1ea1i, n\u1ebfu b\u00ean b\u00e1n t\u00ednh thu\u1ebf cho m\u1ed9t ho\u1ea1t \u0111\u1ed9ng d\u1ea1y ngh\u1ec1 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kh\u00f4ng ch\u1ecbu thu\u1ebf, b\u00ean mua \u0111ang tr\u1ea3 th\u00eam m\u1ed9t kho\u1ea3n thu\u1ebf kh\u00f4ng c\u1ea7n thi\u1ebft.<\/p>\n<p style=\"text-align: justify;\">V\u1ec1 chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, kho\u1ea3n chi \u0111\u00e0o t\u1ea1o cho ng\u01b0\u1eddi lao \u0111\u1ed9ng th\u01b0\u1eddng \u0111\u01b0\u1ee3c xem l\u00e0 chi ph\u00ed ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh nh\u01b0ng ph\u1ea3i \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb v\u00e0 t\u00ednh li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p (tra c\u1ee9u \u0111i\u1ec1u ki\u1ec7n chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb t\u1ea1i Lu\u1eadt Thu\u1ebf TNDN s\u1ed1 67\/2025\/QH15 v\u00e0 v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn). Doanh nghi\u1ec7p n\u00ean l\u01b0u k\u00e8m h\u1ee3p \u0111\u1ed3ng \u0111\u00e0o t\u1ea1o, danh s\u00e1ch h\u1ecdc vi\u00ean, ch\u01b0\u01a1ng tr\u00ecnh \u0111\u00e0o t\u1ea1o v\u00e0 bi\u00ean b\u1ea3n nghi\u1ec7m thu \u0111\u1ec3 ch\u1ee9ng minh t\u00ednh c\u00f3 th\u1eadt c\u1ee7a kho\u1ea3n chi.<\/p>\n<p style=\"text-align: justify;\">Nh\u1eefng doanh nghi\u1ec7p t\u1ef1 t\u1ed5 ch\u1ee9c \u0111\u00e0o t\u1ea1o n\u1ed9i b\u1ed9 tr\u00ean n\u1ec1n t\u1ea3ng h\u1ecdc tr\u1ef1c tuy\u1ebfn c\u1ee7a m\u00ecnh c\u0169ng ph\u00e1t sinh chi ph\u00ed mua ph\u1ea7n m\u1ec1m, thu\u00ea gi\u1ea3ng vi\u00ean, t\u1ea1o n\u1ed9i dung. C\u00e1c kho\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c x\u1eed l\u00fd thu\u1ebf \u0111\u1ea7u v\u00e0o theo nguy\u00ean t\u1eafc chung nh\u01b0 m\u1ecdi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o kh\u00e1c.<\/p>\n<h2 style=\"text-align: justify;\">6. Qu\u1ea3n l\u00fd doanh thu \u0111\u00e0o t\u1ea1o 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 c\u01a1 s\u1edf \u0111\u00e0o t\u1ea1o c\u00f3 nhi\u1ec1u lo\u1ea1i kh\u00f3a h\u1ecdc, nhi\u1ec1u chi nh\u00e1nh v\u00e0 nhi\u1ec1u ngu\u1ed3n thu, kh\u1ed1i l\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n ph\u00e1t sinh m\u1ed7i th\u00e1ng c\u00f3 th\u1ec3 l\u00ean t\u1edbi h\u00e0ng ngh\u00ecn t\u1edd, \u0111\u1eb7c bi\u1ec7t v\u00e0o m\u00f9a tuy\u1ec3n sinh. Khi m\u1ed7i kho\u1ea3n thu l\u1ea1i mang m\u1ed9t tr\u1ea1ng th\u00e1i thu\u1ebf kh\u00e1c nhau, vi\u1ec7c l\u1eadp h\u00f3a \u0111\u01a1n v\u00e0 k\u00ea khai th\u1ee7 c\u00f4ng r\u1ea5t d\u1ec5 d\u1eabn t\u1edbi sai s\u00f3t.<\/p>\n<p style=\"text-align: justify;\">C\u00e1c kh\u00f3 kh\u0103n th\u01b0\u1eddng g\u1eb7p g\u1ed3m: nh\u00e2n vi\u00ean tuy\u1ec3n sinh, thu ng\u00e2n kh\u00f4ng n\u1eafm ch\u00ednh s\u00e1ch thu\u1ebf n\u00ean ch\u1ecdn sai tr\u1ea1ng th\u00e1i thu\u1ebf khi l\u1eadp h\u00f3a \u0111\u01a1n; d\u1eef li\u1ec7u h\u1ecdc ph\u00ed qu\u1ea3n l\u00fd tr\u00ean m\u1ed9t ph\u1ea7n m\u1ec1m, h\u00f3a \u0111\u01a1n tr\u00ean ph\u1ea7n m\u1ec1m kh\u00e1c, s\u1ed5 k\u1ebf to\u00e1n tr\u00ean ph\u1ea7n m\u1ec1m th\u1ee9 ba, cu\u1ed1i k\u1ef3 ph\u1ea3i \u0111\u1ed1i chi\u1ebfu th\u1ee7 c\u00f4ng; vi\u1ec7c ph\u00e2n b\u1ed5 thu\u1ebf \u0111\u1ea7u v\u00e0o d\u00f9ng chung theo t\u1ef7 l\u1ec7 doanh thu ph\u1ea3i t\u00ednh l\u1ea1i m\u1ed7i k\u1ef3.<\/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 v\u00e0 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\u1ed1 li\u1ec7u h\u00f3a \u0111\u01a1n, s\u1ed5 k\u1ebf to\u00e1n th\u1ed1ng nh\u1ea5t.<\/p>\n<p style=\"text-align: justify;\">H\u1ec7 th\u1ed1ng 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, ph\u00f9 h\u1ee3p v\u1edbi chu\u1ed7i trung t\u00e2m \u0111\u00e0o t\u1ea1o c\u00f3 nhi\u1ec1u c\u01a1 s\u1edf. K\u1ebf to\u00e1n c\u00f3 th\u1ec3 t\u1ed5ng h\u1ee3p doanh thu theo t\u1eebng nh\u00f3m kh\u00f3a h\u1ecdc \u0111\u1ec3 chu\u1ea9n b\u1ecb s\u1ed1 li\u1ec7u k\u00ea khai, ph\u00e2n b\u1ed5 thu\u1ebf \u0111\u1ea7u v\u00e0o. 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 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\/54697\" \/><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;\">Ngo\u00e0i c\u00f4ng c\u1ee5, c\u01a1 s\u1edf \u0111\u00e0o t\u1ea1o n\u00ean x\u00e2y d\u1ef1ng m\u1ed9t b\u1ea3ng ph\u00e2n lo\u1ea1i d\u1ecbch v\u1ee5 chu\u1ea9n, trong \u0111\u00f3 m\u1ed7i lo\u1ea1i kh\u00f3a h\u1ecdc, m\u1ed7i kho\u1ea3n thu \u0111\u01b0\u1ee3c g\u1eafn s\u1eb5n tr\u1ea1ng th\u00e1i thu\u1ebf v\u00e0 c\u0103n c\u1ee9 ph\u00e1p l\u00fd. B\u1ea3ng n\u00e0y n\u00ean \u0111\u01b0\u1ee3c r\u00e0 so\u00e1t l\u1ea1i m\u1ed7i khi c\u00f3 v\u0103n b\u1ea3n thu\u1ebf m\u1edbi ho\u1eb7c khi m\u1edf th\u00eam lo\u1ea1i h\u00ecnh \u0111\u00e0o t\u1ea1o, v\u00e0 ph\u1ed5 bi\u1ebfn cho c\u1ea3 b\u1ed9 ph\u1eadn tuy\u1ec3n sinh, thu ng\u00e2n \u0111\u1ec3 th\u1ed1ng nh\u1ea5t ngay t\u1eeb kh\u00e2u l\u1eadp h\u00f3a \u0111\u01a1n.<\/p>\n<p style=\"text-align: justify;\">L\u00e0m t\u1ed1t kh\u00e2u ph\u00e2n lo\u1ea1i ngay t\u1eeb \u0111\u1ea7u s\u1ebd gi\u00fap c\u01a1 s\u1edf \u0111\u00e0o t\u1ea1o v\u1eeba tu\u00e2n th\u1ee7, v\u1eeba t\u1ed1i \u01b0u chi ph\u00ed thu\u1ebf h\u1ee3p ph\u00e1p. Ph\u1ea7n cu\u1ed1i b\u00e0i t\u1ed5ng h\u1ee3p m\u1ed9t s\u1ed1 c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p.<\/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>H\u1ecdc ph\u00ed c\u00f3 ch\u1ecbu thu\u1ebf GTGT kh\u00f4ng?<\/strong><\/p>\n<p style=\"text-align: justify;\">H\u1ecdc ph\u00ed c\u1ee7a 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 kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT theo kho\u1ea3n 13 \u0110i\u1ec1u 5 Lu\u1eadt Thu\u1ebf GTGT. N\u1ebfu kho\u1ea3n thu mang t\u00ean h\u1ecdc ph\u00ed nh\u01b0ng b\u1ea3n ch\u1ea5t l\u00e0 d\u1ecbch v\u1ee5 kh\u00f4ng thu\u1ed9c khu\u00f4n kh\u1ed5 n\u00e0y, kho\u1ea3n thu c\u00f3 th\u1ec3 b\u1ecb x\u00e1c \u0111\u1ecbnh l\u00e0 d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf.<\/p>\n<p style=\"text-align: justify;\"><strong>M\u00e3 ng\u00e0nh 8559 c\u00f3 ch\u1ecbu thu\u1ebf GTGT kh\u00f4ng?<\/strong><\/p>\n<p style=\"text-align: justify;\">M\u00e3 ng\u00e0nh \u0111\u0103ng k\u00fd kinh doanh kh\u00f4ng tr\u1ef1c ti\u1ebfp quy\u1ebft \u0111\u1ecbnh tr\u1ea1ng th\u00e1i thu\u1ebf GTGT. C\u01a1 quan thu\u1ebf x\u00e1c \u0111\u1ecbnh d\u1ef1a tr\u00ean b\u1ea3n ch\u1ea5t ho\u1ea1t \u0111\u1ed9ng v\u00e0 vi\u1ec7c ho\u1ea1t \u0111\u1ed9ng c\u00f3 \u0111\u01b0\u1ee3c t\u1ed5 ch\u1ee9c theo ph\u00e1p lu\u1eadt v\u1ec1 gi\u00e1o d\u1ee5c, gi\u00e1o d\u1ee5c ngh\u1ec1 nghi\u1ec7p hay kh\u00f4ng. Doanh nghi\u1ec7p n\u00ean \u0111\u1ed1i chi\u1ebfu gi\u1ea5y ph\u00e9p, ch\u01b0\u01a1ng tr\u00ecnh \u0111\u00e0o t\u1ea1o th\u1ef1c t\u1ebf thay v\u00ec ch\u1ec9 d\u1ef1a v\u00e0o m\u00e3 ng\u00e0nh.<\/p>\n<p style=\"text-align: justify;\"><strong>D\u1ecbch v\u1ee5 \u0111\u00e0o t\u1ea1o c\u00f3 ch\u1ecbu 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. Ho\u1ea1t \u0111\u1ed9ng \u0111\u00e0o t\u1ea1o kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT v\u1eabn c\u00f3 th\u1ec3 ph\u00e1t sinh thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN, tr\u1eeb khi thu\u1ed9c di\u1ec7n \u01b0u \u0111\u00e3i theo ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf TNDN (c\u1ea7n tra c\u1ee9u ngu\u1ed3n: \u01b0u \u0111\u00e3i thu\u1ebf TNDN cho l\u0129nh v\u1ef1c gi\u00e1o d\u1ee5c, \u0111\u00e0o t\u1ea1o t\u1ea1i Lu\u1eadt Thu\u1ebf TNDN s\u1ed1 67\/2025\/QH15).<\/p>\n<p style=\"text-align: justify;\"><strong>D\u1ecbch v\u1ee5 n\u00e0o kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT?<\/strong><\/p>\n<p style=\"text-align: justify;\">Ngo\u00e0i d\u1ea1y h\u1ecdc, d\u1ea1y ngh\u1ec1, danh m\u1ee5c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf t\u1ea1i \u0110i\u1ec1u 5 Lu\u1eadt Thu\u1ebf GTGT c\u00f2n g\u1ed3m d\u1ecbch v\u1ee5 y t\u1ebf, b\u1ea3o hi\u1ec3m con ng\u01b0\u1eddi, c\u1ea5p t\u00edn d\u1ee5ng, chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n, chuy\u1ec3n giao c\u00f4ng ngh\u1ec7, s\u1ea3n ph\u1ea9m v\u00e0 d\u1ecbch v\u1ee5 ph\u1ea7n m\u1ec1m c\u00f9ng nhi\u1ec1u nh\u00f3m kh\u00e1c. Danh m\u1ee5c \u0111\u1ea7y \u0111\u1ee7 \u0111\u01b0\u1ee3c L\u1ea1c Vi\u1ec7t t\u1ed5ng h\u1ee3p trong b\u00e0i vi\u1ebft v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT.<\/p>\n<p style=\"text-align: justify;\"><strong>\u0110\u00e0o t\u1ea1o tr\u1ef1c tuy\u1ebfn c\u00f3 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng nh\u01b0 \u0111\u00e0o t\u1ea1o tr\u1ef1c ti\u1ebfp kh\u00f4ng?<\/strong><\/p>\n<p style=\"text-align: justify;\">Lu\u1eadt Thu\u1ebf GTGT kh\u00f4ng ph\u00e2n bi\u1ec7t h\u00ecnh th\u1ee9c tr\u1ef1c ti\u1ebfp hay tr\u1ef1c tuy\u1ebfn m\u00e0 x\u00e9t ho\u1ea1t \u0111\u1ed9ng c\u00f3 thu\u1ed9c d\u1ea1y h\u1ecdc, d\u1ea1y ngh\u1ec1 theo ph\u00e1p lu\u1eadt v\u1ec1 gi\u00e1o d\u1ee5c, gi\u00e1o d\u1ee5c ngh\u1ec1 nghi\u1ec7p hay kh\u00f4ng. Doanh nghi\u1ec7p c\u1ea7n \u0111\u1ed1i chi\u1ebfu quy \u0111\u1ecbnh chuy\u00ean ng\u00e0nh v\u1ec1 t\u1ed5 ch\u1ee9c \u0111\u00e0o t\u1ea1o tr\u1ef1c tuy\u1ebfn \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh.<\/p>\n<p style=\"text-align: justify;\">D\u1ecbch v\u1ee5 \u0111\u00e0o t\u1ea1o c\u00f3 ch\u1ecbu thu\u1ebf GTGT kh\u00f4ng v\u00ec v\u1eady kh\u00f4ng c\u00f3 m\u1ed9t c\u00e2u tr\u1ea3 l\u1eddi chung cho m\u1ecdi tr\u01b0\u1eddng h\u1ee3p: ho\u1ea1t \u0111\u1ed9ng d\u1ea1y h\u1ecdc, d\u1ea1y ngh\u1ec1 theo ph\u00e1p lu\u1eadt v\u1ec1 gi\u00e1o d\u1ee5c, gi\u00e1o d\u1ee5c ngh\u1ec1 nghi\u1ec7p kh\u00f4ng ch\u1ecbu thu\u1ebf, c\u00f2n c\u00e1c d\u1ecbch v\u1ee5 \u0111\u00e0o t\u1ea1o kh\u00e1c ch\u1ecbu thu\u1ebf 10% v\u00e0 c\u00f3 th\u1ec3 gi\u1ea3m c\u00f2n 8% \u0111\u1ebfn h\u1ebft n\u0103m 2026. X\u00e1c \u0111\u1ecbnh \u0111\u00fang b\u1ea3n ch\u1ea5t t\u1eebng kho\u1ea3n thu, l\u1eadp h\u00f3a \u0111\u01a1n t\u00e1ch d\u00f2ng r\u00f5 r\u00e0ng v\u00e0 k\u00ea khai theo m\u1eabu m\u1edbi s\u1ebd gi\u00fap c\u01a1 s\u1edf \u0111\u00e0o t\u1ea1o tr\u00e1nh r\u1ee7i ro truy thu.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>D\u1ecbch v\u1ee5 \u0111\u00e0o t\u1ea1o c\u00f3 ch\u1ecbu thu\u1ebf GTGT kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o b\u1ea3n ch\u1ea5t ho\u1ea1t \u0111\u1ed9ng. 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 kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT theo kho\u1ea3n 13 \u0110i\u1ec1u 5 Lu\u1eadt Thu\u1ebf GTGT 48\/2024\/QH15. C\u00e1c d\u1ecbch v\u1ee5 \u0111\u00e0o t\u1ea1o kh\u00f4ng thu\u1ed9c [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":54709,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[152],"tags":[194],"class_list":["post-54697","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\/54697","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=54697"}],"version-history":[{"count":1,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/posts\/54697\/revisions"}],"predecessor-version":[{"id":54700,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/posts\/54697\/revisions\/54700"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/media\/54709"}],"wp:attachment":[{"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/media?parent=54697"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/categories?post=54697"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/tags?post=54697"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}