{"id":54698,"date":"2026-10-09T13:55:06","date_gmt":"2026-10-09T06:55:06","guid":{"rendered":"https:\/\/lacviet.vn\/?p=54698"},"modified":"2026-10-09T13:56:16","modified_gmt":"2026-10-09T06:56:16","slug":"hang-xuat-khau-co-chiu-thue-gtgt-khong","status":"publish","type":"post","link":"https:\/\/lacviet.vn\/en\/hang-xuat-khau-co-chiu-thue-gtgt-khong\/","title":{"rendered":"H\u00e0ng xu\u1ea5t kh\u1ea9u c\u00f3 ch\u1ecbu thu\u1ebf GTGT kh\u00f4ng? Thu\u1ebf su\u1ea5t 0% &#038; \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng 2026"},"content":{"rendered":"<p style=\"text-align: justify;\"><strong>H\u00e0ng xu\u1ea5t kh\u1ea9u c\u00f3 ch\u1ecbu thu\u1ebf GTGT<\/strong> v\u1edbi thu\u1ebf su\u1ea5t 0% theo kho\u1ea3n 1 \u0110i\u1ec1u 9 Lu\u1eadt Thu\u1ebf GTGT 48\/2024\/QH15, kh\u00f4ng ph\u1ea3i l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf. \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 h\u1ee3p \u0111\u1ed3ng, ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t v\u00e0 t\u1edd khai h\u1ea3i quan theo \u0110i\u1ec1u 18 Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP. Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ea7u v\u00e0o v\u00e0 c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf n\u1ebfu \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n.<\/p>\n<p style=\"text-align: justify;\">Nhi\u1ec1u doanh nghi\u1ec7p m\u1edbi tham gia xu\u1ea5t kh\u1ea9u v\u1eabn ngh\u0129 r\u1eb1ng h\u00e0ng b\u00e1n ra n\u01b0\u1edbc ngo\u00e0i &#8220;kh\u00f4ng ph\u1ea3i ch\u1ecbu thu\u1ebf GTGT&#8221;. C\u00e1ch hi\u1ec3u n\u00e0y d\u1eabn t\u1edbi hai sai l\u1ea7m: m\u1ed9t l\u00e0 kh\u00f4ng k\u00ea khai doanh thu xu\u1ea5t kh\u1ea9u \u0111\u00fang ch\u1ec9 ti\u00eau, hai l\u00e0 kh\u00f4ng chu\u1ea9n b\u1ecb \u0111\u1ee7 h\u1ed3 s\u01a1 \u0111\u1ec3 ch\u1ee9ng minh \u0111i\u1ec1u ki\u1ec7n thu\u1ebf su\u1ea5t 0%, t\u1eeb \u0111\u00f3 m\u1ea5t quy\u1ec1n kh\u1ea5u tr\u1eeb v\u00e0 ho\u00e0n thu\u1ebf \u0111\u1ea7u v\u00e0o, m\u1ed9t kho\u1ea3n ti\u1ec1n c\u00f3 th\u1ec3 r\u1ea5t l\u1edbn v\u1edbi doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t.<\/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 xu\u1ea5t kh\u1ea9u c\u00f3 ch\u1ecbu thu\u1ebf GTGT kh\u00f4ng, n\u1eafm \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 0%, c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng, quy\u1ec1n kh\u1ea5u tr\u1eeb, ho\u00e0n thu\u1ebf c\u00f9ng c\u00e1ch l\u1eadp h\u00f3a \u0111\u01a1n v\u00e0 h\u1ea1ch to\u00e1n theo quy \u0111\u1ecbnh c\u00f3 hi\u1ec7u l\u1ef1c n\u0103m 2026.<\/p>\n<h2 style=\"text-align: justify;\">1. H\u00e0ng xu\u1ea5t kh\u1ea9u c\u00f3 ch\u1ecbu thu\u1ebf GTGT kh\u00f4ng?<\/h2>\n<p style=\"text-align: justify;\">C\u00f3. H\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, nh\u01b0ng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i nh\u1ea5t l\u00e0 0%. C\u0103n c\u1ee9 l\u00e0 kho\u1ea3n 1 \u0110i\u1ec1u 9 <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. Tr\u1ea3 l\u1eddi ng\u1eafn cho c\u00e2u h\u1ecfi &#8220;h\u00e0ng xu\u1ea5t kh\u1ea9u c\u00f3 ph\u1ea3i ch\u1ecbu thu\u1ebf GTGT kh\u00f4ng&#8221; v\u00ec v\u1eady l\u00e0: c\u00f3 ch\u1ecbu thu\u1ebf, v\u1edbi thu\u1ebf su\u1ea5t 0%.<\/p>\n<p style=\"text-align: justify;\">Theo \u0111i\u1ec3m a kho\u1ea3n 1 \u0110i\u1ec1u 9, h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u bao g\u1ed3m b\u1ed1n tr\u01b0\u1eddng h\u1ee3p.<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">Th\u1ee9 nh\u1ea5t, h\u00e0ng h\u00f3a t\u1eeb Vi\u1ec7t Nam b\u00e1n cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u1edf n\u01b0\u1edbc ngo\u00e0i v\u00e0 \u0111\u01b0\u1ee3c ti\u00eau d\u00f9ng \u1edf ngo\u00e0i Vi\u1ec7t Nam.<\/li>\n<li aria-level=\"1\">Th\u1ee9 hai, h\u00e0ng h\u00f3a t\u1eeb n\u1ed9i \u0111\u1ecba Vi\u1ec7t Nam b\u00e1n cho t\u1ed5 ch\u1ee9c trong khu phi thu\u1ebf quan v\u00e0 \u0111\u01b0\u1ee3c ti\u00eau d\u00f9ng trong khu phi thu\u1ebf quan ph\u1ee5c v\u1ee5 tr\u1ef1c ti\u1ebfp cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t xu\u1ea5t kh\u1ea9u.<\/li>\n<li aria-level=\"1\">Th\u1ee9 ba, h\u00e0ng h\u00f3a \u0111\u00e3 b\u00e1n t\u1ea1i khu v\u1ef1c c\u00e1ch ly cho c\u00e1 nh\u00e2n \u0111\u00e3 l\u00e0m th\u1ee7 t\u1ee5c xu\u1ea5t c\u1ea3nh. Th\u1ee9 t\u01b0, h\u00e0ng h\u00f3a \u0111\u00e3 b\u00e1n t\u1ea1i c\u1eeda h\u00e0ng mi\u1ec5n thu\u1ebf.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Ngo\u00e0i h\u00e0ng h\u00f3a, \u0111i\u1ec3m b kho\u1ea3n 1 \u0110i\u1ec1u 9 quy \u0111\u1ecbnh d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u g\u1ed3m d\u1ecbch v\u1ee5 cung c\u1ea5p tr\u1ef1c ti\u1ebfp cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u1edf n\u01b0\u1edbc ngo\u00e0i v\u00e0 \u0111\u01b0\u1ee3c ti\u00eau d\u00f9ng \u1edf ngo\u00e0i Vi\u1ec7t Nam, c\u00f9ng d\u1ecbch v\u1ee5 cung c\u1ea5p cho t\u1ed5 ch\u1ee9c trong khu phi thu\u1ebf quan ph\u1ee5c v\u1ee5 tr\u1ef1c ti\u1ebfp cho s\u1ea3n xu\u1ea5t xu\u1ea5t kh\u1ea9u. \u0110i\u1ec3m c b\u1ed5 sung c\u00e1c h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u kh\u00e1c nh\u01b0 v\u1eadn t\u1ea3i qu\u1ed1c t\u1ebf, x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t c\u00f4ng tr\u00ecnh \u1edf n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c trong khu phi thu\u1ebf quan, h\u00e0ng gia c\u00f4ng chuy\u1ec3n ti\u1ebfp \u0111\u1ec3 xu\u1ea5t kh\u1ea9u.<\/p>\n<p style=\"text-align: justify;\">V\u00ec sao ph\u00e2n bi\u1ec7t &#8220;thu\u1ebf su\u1ea5t 0%&#8221; v\u1edbi &#8220;kh\u00f4ng ch\u1ecbu thu\u1ebf&#8221; l\u1ea1i quan tr\u1ecdng? B\u1edfi theo kho\u1ea3n 27 \u0110i\u1ec1u 5 Lu\u1eadt Thu\u1ebf GTGT, c\u01a1 s\u1edf kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng ch\u1ecbu thu\u1ebf kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, kh\u00f4ng \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf \u0111\u1ea7u v\u00e0o, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 0%. Nh\u01b0 v\u1eady, ch\u00ednh m\u1ee9c thu\u1ebf su\u1ea5t 0% m\u1edf ra quy\u1ec1n kh\u1ea5u tr\u1eeb v\u00e0 ho\u00e0n thu\u1ebf cho doanh nghi\u1ec7p xu\u1ea5t kh\u1ea9u, \u0111i\u1ec1u m\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf kh\u00f4ng c\u00f3.<\/p>\n<p style=\"text-align: justify;\">M\u1ed9t tr\u01b0\u1eddng h\u1ee3p \u0111\u00e1ng ch\u00fa \u00fd l\u00e0 h\u00e0ng h\u00f3a v\u1ed1n thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf khi b\u00e1n trong n\u01b0\u1edbc, nh\u01b0 n\u00f4ng s\u1ea3n ch\u01b0a ch\u1ebf bi\u1ebfn, khi xu\u1ea5t kh\u1ea9u l\u1ea1i \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 0% theo \u0111i\u1ec3m c kho\u1ea3n 1 \u0110i\u1ec1u 9, tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p lo\u1ea1i tr\u1eeb. \u0110\u00e2y l\u00e0 c\u01a1 ch\u1ebf gi\u00fap doanh nghi\u1ec7p xu\u1ea5t kh\u1ea9u n\u00f4ng s\u1ea3n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ea7u v\u00e0o. S\u1ef1 kh\u00e1c bi\u1ec7t gi\u1eefa thu\u1ebf su\u1ea5t 0% v\u00e0 kh\u00f4ng ch\u1ecbu thu\u1ebf \u0111\u01b0\u1ee3c L\u1ea1c Vi\u1ec7t ph\u00e2n t\u00edch chi ti\u1ebft trong b\u00e0i vi\u1ebft v\u1ec1 doanh thu kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT.<\/p>\n<p style=\"text-align: justify;\">Bi\u1ebft h\u00e0ng xu\u1ea5t kh\u1ea9u ch\u1ecbu thu\u1ebf 0% m\u1edbi l\u00e0 m\u1ed9t n\u1eeda v\u1ea5n \u0111\u1ec1; n\u1eeda c\u00f2n l\u1ea1i l\u00e0 \u0111i\u1ec1u ki\u1ec7n h\u1ed3 s\u01a1 \u0111\u1ec3 th\u1ef1c s\u1ef1 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf n\u00e0y.<\/p>\n<h2 style=\"text-align: justify;\">2. \u0110i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng thu\u1ebf GTGT h\u00e0ng xu\u1ea5t kh\u1ea9u 0%<\/h2>\n<p style=\"text-align: justify;\">Thu\u1ebf GTGT h\u00e0ng xu\u1ea5t kh\u1ea9u 0% ch\u1ec9 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng khi doanh nghi\u1ec7p \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n h\u1ed3 s\u01a1 t\u1ea1i \u0110i\u1ec1u 18 Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP. Ph\u1ea7n n\u00e0y g\u1ed3m ba n\u1ed9i dung: \u0111i\u1ec1u ki\u1ec7n v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u; \u0111i\u1ec1u ki\u1ec7n v\u1edbi d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u v\u00e0 v\u1eadn t\u1ea3i qu\u1ed1c t\u1ebf; C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c th\u00f9 c\u00f3 quy \u0111\u1ecbnh ri\u00eang. N\u1eafm ch\u1eafc ba nh\u00f3m \u0111i\u1ec1u ki\u1ec7n n\u00e0y l\u00e0 c\u00e1ch t\u1ed1t nh\u1ea5t \u0111\u1ec3 b\u1ea3o v\u1ec7 quy\u1ec1n kh\u1ea5u tr\u1eeb, ho\u00e0n thu\u1ebf c\u1ee7a doanh nghi\u1ec7p.<\/p>\n<h3 style=\"text-align: justify;\">2.1. H\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u: h\u1ee3p \u0111\u1ed3ng, ch\u1ee9ng t\u1eeb thanh to\u00e1n v\u00e0 t\u1edd khai h\u1ea3i quan<\/h3>\n<p style=\"text-align: justify;\">Kho\u1ea3n 1 \u0110i\u1ec1u 18 <a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-181-2025-ND-CP-huong-dan-Luat-Thue-gia-tri-gia-tang-646124.aspx\" target=\"_blank\" rel=\"nofollow noopener\">Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP<\/a> quy \u0111\u1ecbnh h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 0% ph\u1ea3i c\u00f3 \u0111\u1ee7 ba lo\u1ea1i ch\u1ee9ng t\u1eeb.<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">Th\u1ee9 nh\u1ea5t l\u00e0 h\u1ee3p \u0111\u1ed3ng b\u00e1n, gia c\u00f4ng h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p b\u00e1n, gia c\u00f4ng; ho\u1eb7c h\u1ee3p \u0111\u1ed3ng \u1ee7y th\u00e1c xu\u1ea5t kh\u1ea9u \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p \u1ee7y th\u00e1c.<\/li>\n<li aria-level=\"1\">Th\u1ee9 hai l\u00e0 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u.<\/li>\n<li aria-level=\"1\">Th\u1ee9 ba l\u00e0 t\u1edd khai h\u1ea3i quan theo quy \u0111\u1ecbnh.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">H\u1ee3p \u0111\u1ed3ng l\u00e0 c\u0103n c\u1ee9 ch\u1ee9ng minh giao d\u1ecbch c\u00f3 th\u1eadt v\u1edbi b\u00ean mua \u1edf n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c trong khu phi thu\u1ebf quan. H\u1ee3p \u0111\u1ed3ng n\u00ean th\u1ec3 hi\u1ec7n r\u00f5 h\u00e0ng h\u00f3a, s\u1ed1 l\u01b0\u1ee3ng, gi\u00e1 tr\u1ecb, \u0111i\u1ec1u ki\u1ec7n giao h\u00e0ng v\u00e0 ph\u01b0\u01a1ng th\u1ee9c thanh to\u00e1n. V\u1edbi tr\u01b0\u1eddng h\u1ee3p \u1ee7y th\u00e1c xu\u1ea5t kh\u1ea9u, c\u1ea7n c\u00f3 th\u00eam h\u1ee3p \u0111\u1ed3ng \u1ee7y th\u00e1c gi\u1eefa b\u00ean giao \u1ee7y th\u00e1c v\u00e0 b\u00ean nh\u1eadn \u1ee7y th\u00e1c.<\/p>\n<p style=\"text-align: justify;\">Ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t l\u00e0 \u0111i\u1ec1u ki\u1ec7n doanh nghi\u1ec7p hay v\u01b0\u1edbng nh\u1ea5t. Ti\u1ec1n h\u00e0ng ph\u1ea3i \u0111\u01b0\u1ee3c thanh to\u00e1n qua ng\u00e2n h\u00e0ng ho\u1eb7c c\u00e1c h\u00ecnh th\u1ee9c kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t theo quy \u0111\u1ecbnh, kh\u00f4ng ch\u1ea5p nh\u1eadn thanh to\u00e1n b\u1eb1ng ti\u1ec1n m\u1eb7t. Trong th\u1ef1c t\u1ebf, nh\u1eefng tr\u01b0\u1eddng h\u1ee3p nh\u01b0 b\u00ean th\u1ee9 ba thanh to\u00e1n thay, thanh to\u00e1n b\u00f9 tr\u1eeb c\u00f4ng n\u1ee3 hay thanh to\u00e1n ch\u1eadm sau khi \u0111\u00e3 khai thu\u1ebf c\u1ea7n \u0111\u01b0\u1ee3c \u0111\u1ed1i chi\u1ebfu v\u1edbi h\u01b0\u1edbng d\u1eabn chi ti\u1ebft quy \u0111\u1ecbnh v\u1ec1 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t t\u1ea1i \u0110i\u1ec1u 26 Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP.<\/p>\n<p style=\"text-align: justify;\">T\u1edd khai h\u1ea3i quan l\u00e0 ch\u1ee9ng t\u1eeb x\u00e1c nh\u1eadn h\u00e0ng h\u00f3a \u0111\u00e3 th\u1ef1c s\u1ef1 \u0111\u01b0\u1ee3c l\u00e0m th\u1ee7 t\u1ee5c xu\u1ea5t kh\u1ea9u. Ng\u00e0y th\u00f4ng quan tr\u00ean t\u1edd khai c\u0169ng g\u1eafn tr\u1ef1c ti\u1ebfp v\u1edbi th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n xu\u1ea5t kh\u1ea9u theo Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP, n\u1ed9i dung s\u1ebd \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y \u1edf ph\u1ea7n 5.<\/p>\n<p style=\"text-align: justify;\">\u0110\u00e1ng ch\u00fa \u00fd, ngo\u00e0i \u0110i\u1ec1u 18 Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP, kho\u1ea3n 2 \u0110i\u1ec1u 14 Lu\u1eadt Thu\u1ebf GTGT c\u0169ng y\u00eau c\u1ea7u v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u ph\u1ea3i c\u00f3 h\u1ee3p \u0111\u1ed3ng k\u00fd k\u1ebft v\u1edbi b\u00ean n\u01b0\u1edbc ngo\u00e0i, h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t, t\u1edd khai h\u1ea3i quan v\u00e0 phi\u1ebfu \u0111\u00f3ng g\u00f3i, v\u1eadn \u0111\u01a1n, ch\u1ee9ng t\u1eeb b\u1ea3o hi\u1ec3m h\u00e0ng h\u00f3a (n\u1ebfu c\u00f3) \u0111\u1ec3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ea7u v\u00e0o. V\u00ec v\u1eady, b\u1ed9 h\u1ed3 s\u01a1 xu\u1ea5t kh\u1ea9u n\u00ean \u0111\u01b0\u1ee3c l\u01b0u tr\u1eef \u0111\u1ea7y \u0111\u1ee7 theo t\u1eebng l\u00f4 h\u00e0ng.<\/p>\n<h3 style=\"text-align: justify;\">2.2. D\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u v\u00e0 v\u1eadn t\u1ea3i qu\u1ed1c t\u1ebf<\/h3>\n<p style=\"text-align: justify;\">V\u1edbi d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u, kho\u1ea3n 2 \u0110i\u1ec1u 18 Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP y\u00eau c\u1ea7u hai lo\u1ea1i ch\u1ee9ng t\u1eeb: h\u1ee3p \u0111\u1ed3ng cung c\u1ea5p d\u1ecbch v\u1ee5 v\u1edbi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u1edf n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c \u1edf trong khu phi thu\u1ebf quan; ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t \u0111\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u. So v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng c\u00f3 t\u1edd khai h\u1ea3i quan, n\u00ean h\u1ee3p \u0111\u1ed3ng v\u00e0 ch\u1ee9ng t\u1eeb thanh to\u00e1n \u0111\u00f3ng vai tr\u00f2 quy\u1ebft \u0111\u1ecbnh.<\/p>\n<p style=\"text-align: justify;\">\u0110i\u1ec1u ki\u1ec7n quan tr\u1ecdng v\u1ec1 m\u1eb7t b\u1ea3n ch\u1ea5t l\u00e0 d\u1ecbch v\u1ee5 ph\u1ea3i \u0111\u01b0\u1ee3c &#8220;ti\u00eau d\u00f9ng \u1edf ngo\u00e0i Vi\u1ec7t Nam&#8221; theo \u0111i\u1ec3m b kho\u1ea3n 1 \u0110i\u1ec1u 9 Lu\u1eadt Thu\u1ebf GTGT. M\u1ed9t d\u1ecbch v\u1ee5 cung c\u1ea5p cho kh\u00e1ch h\u00e0ng n\u01b0\u1edbc ngo\u00e0i nh\u01b0ng \u0111\u01b0\u1ee3c ti\u00eau d\u00f9ng t\u1ea1i Vi\u1ec7t Nam, v\u00ed d\u1ee5 d\u1ecbch v\u1ee5 l\u01b0u tr\u00fa, \u0103n u\u1ed1ng cho kh\u00e1ch du l\u1ecbch n\u01b0\u1edbc ngo\u00e0i \u0111ang \u1edf Vi\u1ec7t Nam, kh\u00f4ng \u0111\u01b0\u01a1ng nhi\u00ean \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 0%. Doanh nghi\u1ec7p c\u1ea7n l\u01b0u h\u1ed3 s\u01a1 ch\u1ee9ng minh n\u01a1i ti\u00eau d\u00f9ng d\u1ecbch v\u1ee5.<\/p>\n<p style=\"text-align: justify;\">V\u1edbi v\u1eadn t\u1ea3i qu\u1ed1c t\u1ebf, kho\u1ea3n 3 \u0110i\u1ec1u 18 Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP y\u00eau c\u1ea7u h\u1ee3p \u0111\u1ed3ng v\u1eadn chuy\u1ec3n h\u00e0nh kh\u00e1ch, h\u00e0nh l\u00fd, h\u00e0ng h\u00f3a gi\u1eefa ng\u01b0\u1eddi v\u1eadn chuy\u1ec3n v\u00e0 ng\u01b0\u1eddi thu\u00ea v\u1eadn chuy\u1ec3n theo ch\u1eb7ng qu\u1ed1c t\u1ebf t\u1eeb Vi\u1ec7t Nam ra n\u01b0\u1edbc ngo\u00e0i, t\u1eeb n\u01b0\u1edbc ngo\u00e0i \u0111\u1ebfn Vi\u1ec7t Nam ho\u1eb7c c\u1ea3 \u0111i\u1ec3m \u0111i v\u00e0 \u0111i\u1ec3m \u0111\u1ebfn \u1edf n\u01b0\u1edbc ngo\u00e0i. \u0110\u1ed1i v\u1edbi v\u1eadn chuy\u1ec3n h\u00e0nh kh\u00e1ch, h\u1ee3p \u0111\u1ed3ng v\u1eadn chuy\u1ec3n l\u00e0 v\u00e9. K\u00e8m theo l\u00e0 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t; ri\u00eang tr\u01b0\u1eddng h\u1ee3p h\u00e0nh kh\u00e1ch l\u00e0 c\u00e1 nh\u00e2n th\u00ec c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n tr\u1ef1c ti\u1ebfp.<\/p>\n<p style=\"text-align: justify;\">C\u00e1c kho\u1ea3n 4 v\u00e0 5 \u0110i\u1ec1u 18 c\u00f2n quy \u0111\u1ecbnh ri\u00eang cho d\u1ecbch v\u1ee5 c\u1ee7a ng\u00e0nh h\u00e0ng kh\u00f4ng, h\u00e0ng h\u1ea3i, nh\u01b0 y\u00eau c\u1ea7u h\u1ee3p \u0111\u1ed3ng v\u1edbi t\u1ed5 ch\u1ee9c \u1edf n\u01b0\u1edbc ngo\u00e0i, h\u00e3ng h\u00e0ng kh\u00f4ng n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c ng\u01b0\u1eddi \u0111\u1ea1i l\u00fd t\u00e0u bi\u1ec3n, tr\u01b0\u1eddng h\u1ee3p d\u1ecbch v\u1ee5 s\u1eeda ch\u1eefa t\u00e0u bay, t\u00e0u bi\u1ec3n cho b\u00ean n\u01b0\u1edbc ngo\u00e0i ph\u1ea3i l\u00e0m th\u1ee7 t\u1ee5c t\u1ea1m nh\u1eadp, t\u00e1i xu\u1ea5t. Doanh nghi\u1ec7p logistics, c\u1ea3ng bi\u1ec3n, d\u1ecbch v\u1ee5 h\u00e0ng kh\u00f4ng c\u1ea7n \u0111\u1ecdc k\u1ef9 c\u00e1c kho\u1ea3n n\u00e0y.<\/p>\n<p style=\"text-align: justify;\">\u0110i\u1ec3m chung c\u1ee7a m\u1ecdi tr\u01b0\u1eddng h\u1ee3p d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u l\u00e0 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t. Doanh nghi\u1ec7p n\u00ean quy \u0111\u1ecbnh r\u00f5 trong h\u1ee3p \u0111\u1ed3ng ph\u01b0\u01a1ng th\u1ee9c thanh to\u00e1n qua ng\u00e2n h\u00e0ng v\u00e0 \u0111\u1ed1i chi\u1ebfu th\u01b0\u1eddng xuy\u00ean c\u00f4ng n\u1ee3 ph\u1ea3i thu n\u01b0\u1edbc ngo\u00e0i \u0111\u1ec3 tr\u00e1nh t\u00ecnh tr\u1ea1ng h\u1ed3 s\u01a1 thi\u1ebfu ch\u1ee9ng t\u1eeb khi \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf.<\/p>\n<h3 style=\"text-align: justify;\">2.3. C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c th\u00f9 c\u00f3 quy \u0111\u1ecbnh ri\u00eang<\/h3>\n<p style=\"text-align: justify;\">\u0110i\u1ec1u 18 Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP n\u00eau r\u00f5 c\u00e1c \u0111i\u1ec1u ki\u1ec7n tr\u00ean \u00e1p d\u1ee5ng &#8220;tr\u1eeb m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c th\u00f9 quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 27, \u0110i\u1ec1u 28&#8221; c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh. \u0110\u00e2y l\u00e0 c\u00e1c \u0111i\u1ec1u quy \u0111\u1ecbnh \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ea7u v\u00e0o \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u v\u00e0 m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c th\u00f9, nh\u1eb1m x\u1eed l\u00fd c\u00e1c giao d\u1ecbch kh\u00f4ng \u0111\u00e1p \u1ee9ng nguy\u00ean v\u1eb9n m\u00f4 h\u00ecnh chu\u1ea9n h\u1ee3p \u0111\u1ed3ng, thanh to\u00e1n qua ng\u00e2n h\u00e0ng, t\u1edd khai h\u1ea3i quan (c\u1ea7n tra c\u1ee9u ngu\u1ed3n: nguy\u00ean v\u0103n \u0110i\u1ec1u 27 v\u00e0 \u0110i\u1ec1u 28 Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP tr\u01b0\u1edbc khi \u00e1p d\u1ee5ng cho tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3).<\/p>\n<p style=\"text-align: justify;\">Trong th\u1ef1c ti\u1ec5n xu\u1ea5t kh\u1ea9u, c\u00e1c t\u00ecnh hu\u1ed1ng th\u01b0\u1eddng \u0111\u01b0\u1ee3c h\u1ecfi nhi\u1ec1u l\u00e0: h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u qua s\u00e0n th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed \u1edf n\u01b0\u1edbc ngo\u00e0i, thanh to\u00e1n qua b\u00ean th\u1ee9 ba, thanh to\u00e1n b\u00f9 tr\u1eeb gi\u1eefa h\u00e0ng xu\u1ea5t kh\u1ea9u v\u00e0 h\u00e0ng nh\u1eadp kh\u1ea9u, h\u00e0ng xu\u1ea5t kh\u1ea9u b\u1ecb tr\u1ea3 l\u1ea1i, hay h\u00e0ng m\u1eabu xu\u1ea5t kh\u1ea9u kh\u00f4ng thu ti\u1ec1n. Kho\u1ea3n 2 \u0110i\u1ec1u 14 Lu\u1eadt Thu\u1ebf GTGT c\u0169ng giao Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb v\u1edbi tr\u01b0\u1eddng h\u1ee3p xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a qua s\u00e0n th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed \u1edf n\u01b0\u1edbc ngo\u00e0i v\u00e0 m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c th\u00f9 kh\u00e1c.<\/p>\n<p style=\"text-align: justify;\">V\u1edbi c\u00e1c t\u00ecnh hu\u1ed1ng n\u00e0y, nguy\u00ean t\u1eafc an to\u00e0n l\u00e0 kh\u00f4ng t\u1ef1 suy di\u1ec5n t\u1eeb c\u00e1c h\u01b0\u1edbng d\u1eabn c\u0169 th\u1eddi Th\u00f4ng t\u01b0 219\/2013\/TT-BTC hay Th\u00f4ng t\u01b0 130\/2016\/TT-BTC. M\u1ed9t s\u1ed1 b\u00e0i vi\u1ebft \u0111\u1ee9ng \u0111\u1ea7u k\u1ebft qu\u1ea3 t\u00ecm ki\u1ebfm hi\u1ec7n v\u1eabn d\u1eabn hai th\u00f4ng t\u01b0 n\u00e0y l\u00e0m c\u0103n c\u1ee9 \u0111i\u1ec1u ki\u1ec7n thu\u1ebf su\u1ea5t 0%, trong khi ch\u00fang kh\u00f4ng c\u00f2n l\u00e0 c\u0103n c\u1ee9 \u00e1p d\u1ee5ng cho giao d\u1ecbch t\u1eeb ng\u00e0y 01\/07\/2025. Doanh nghi\u1ec7p n\u00ean \u0111\u1ed1i chi\u1ebfu Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP, c\u00e1c v\u0103n b\u1ea3n s\u1eeda \u0111\u1ed5i v\u00e0 h\u01b0\u1edbng d\u1eabn c\u1ee7a c\u01a1 quan thu\u1ebf.<\/p>\n<p style=\"text-align: justify;\">V\u00ed d\u1ee5 minh h\u1ecda: doanh nghi\u1ec7p B xu\u1ea5t kh\u1ea9u l\u00f4 h\u00e0ng cho kh\u00e1ch t\u1ea1i Nh\u1eadt B\u1ea3n, nh\u01b0ng kh\u00e1ch h\u00e0ng ch\u1ec9 \u0111\u1ecbnh m\u1ed9t c\u00f4ng ty t\u1ea1i Singapore thanh to\u00e1n thay. Giao d\u1ecbch n\u00e0y kh\u00f4ng c\u00f2n l\u00e0 m\u00f4 h\u00ecnh chu\u1ea9n &#8220;b\u00ean mua tr\u1ef1c ti\u1ebfp thanh to\u00e1n qua ng\u00e2n h\u00e0ng&#8221;, n\u00ean doanh nghi\u1ec7p B c\u1ea7n \u0111\u1ed1i chi\u1ebfu quy \u0111\u1ecbnh \u0111\u1eb7c th\u00f9 v\u1ec1 thanh to\u00e1n qua b\u00ean th\u1ee9 ba v\u00e0 chu\u1ea9n b\u1ecb v\u0103n b\u1ea3n th\u1ecfa thu\u1eadn ba b\u00ean tr\u01b0\u1edbc khi k\u00ea khai thu\u1ebf su\u1ea5t 0%.<\/p>\n<p style=\"text-align: justify;\">Khi h\u1ed3 s\u01a1 \u0111\u1eb7c th\u00f9 ch\u01b0a r\u00f5, doanh nghi\u1ec7p c\u00f3 th\u1ec3 g\u1eedi v\u0103n b\u1ea3n h\u1ecfi c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp tr\u01b0\u1edbc khi k\u00ea khai. Vi\u1ec7c n\u00e0y t\u1ed1n th\u00eam th\u1eddi gian nh\u01b0ng gi\u00fap tr\u00e1nh r\u1ee7i ro b\u1ecb lo\u1ea1i kh\u1ecfi di\u1ec7n ho\u00e0n thu\u1ebf sau n\u00e0y. Ti\u1ebfp theo, c\u1ea7n bi\u1ebft nh\u1eefng tr\u01b0\u1eddng h\u1ee3p n\u00e0o d\u00f9 l\u00e0 xu\u1ea5t kh\u1ea9u v\u1eabn kh\u00f4ng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 0%.<\/p>\n<h2 style=\"text-align: justify;\">3. C\u00e1c tr\u01b0\u1eddng h\u1ee3p xu\u1ea5t kh\u1ea9u kh\u00f4ng \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 0%<\/h2>\n<p style=\"text-align: justify;\">Kh\u00f4ng ph\u1ea3i m\u1ecdi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u01b0a ra n\u01b0\u1edbc ngo\u00e0i \u0111\u1ec1u \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 0%. \u0110i\u1ec3m d kho\u1ea3n 1 \u0110i\u1ec1u 9 Lu\u1eadt Thu\u1ebf GTGT li\u1ec7t k\u00ea c\u1ee5 th\u1ec3 c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 0%. Doanh nghi\u1ec7p c\u1ea7n \u0111\u1ed1i chi\u1ebfu danh s\u00e1ch n\u00e0y tr\u01b0\u1edbc khi x\u00e1c \u0111\u1ecbnh thu\u1ebf su\u1ea5t cho h\u1ee3p \u0111\u1ed3ng xu\u1ea5t kh\u1ea9u, \u0111\u1eb7c bi\u1ec7t v\u1edbi c\u00e1c giao d\u1ecbch d\u1ecbch v\u1ee5 t\u00e0i ch\u00ednh, c\u00f4ng ngh\u1ec7 v\u00e0 t\u00e0i nguy\u00ean.<\/p>\n<table>\n<thead>\n<tr>\n<th>Nh\u00f3m<\/th>\n<th>Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 0%<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>C\u00f4ng ngh\u1ec7, s\u1edf h\u1eefu tr\u00ed tu\u1ec7<\/td>\n<td>Chuy\u1ec3n giao c\u00f4ng ngh\u1ec7, chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n s\u1edf h\u1eefu tr\u00ed tu\u1ec7 ra n\u01b0\u1edbc ngo\u00e0i<\/td>\n<\/tr>\n<tr>\n<td>T\u00e0i ch\u00ednh, b\u1ea3o hi\u1ec3m<\/td>\n<td>D\u1ecbch v\u1ee5 t\u00e1i b\u1ea3o hi\u1ec3m ra n\u01b0\u1edbc ngo\u00e0i; d\u1ecbch v\u1ee5 c\u1ea5p t\u00edn d\u1ee5ng; chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n; s\u1ea3n ph\u1ea9m ph\u00e1i sinh<\/td>\n<\/tr>\n<tr>\n<td>B\u01b0u ch\u00ednh, vi\u1ec5n th\u00f4ng<\/td>\n<td>D\u1ecbch v\u1ee5 b\u01b0u ch\u00ednh, vi\u1ec5n th\u00f4ng<\/td>\n<\/tr>\n<tr>\n<td>T\u00e0i nguy\u00ean, kho\u00e1ng s\u1ea3n<\/td>\n<td>S\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 23 \u0110i\u1ec1u 5 Lu\u1eadt Thu\u1ebf GTGT<\/td>\n<\/tr>\n<tr>\n<td>H\u00e0ng nh\u1eadp kh\u1ea9u r\u1ed3i xu\u1ea5t kh\u1ea9u<\/td>\n<td>Thu\u1ed1c l\u00e1, r\u01b0\u1ee3u, bia nh\u1eadp kh\u1ea9u sau \u0111\u00f3 xu\u1ea5t kh\u1ea9u<\/td>\n<\/tr>\n<tr>\n<td>B\u00e1n v\u00e0o khu phi thu\u1ebf quan<\/td>\n<td>X\u0103ng, d\u1ea7u mua t\u1ea1i n\u1ed9i \u0111\u1ecba b\u00e1n cho c\u01a1 s\u1edf kinh doanh trong khu phi thu\u1ebf quan; xe \u00f4 t\u00f4 b\u00e1n cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n trong khu phi thu\u1ebf quan<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">L\u00fd do c\u1ee7a c\u00e1c lo\u1ea1i tr\u1eeb n\u00e0y kh\u00e1 \u0111a d\u1ea1ng.<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">V\u1edbi chuy\u1ec3n giao c\u00f4ng ngh\u1ec7, chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n s\u1edf h\u1eefu tr\u00ed tu\u1ec7, c\u1ea5p t\u00edn d\u1ee5ng, chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n, \u0111\u00e2y v\u1ed1n l\u00e0 c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf theo \u0110i\u1ec1u 5, n\u00ean khi th\u1ef1c hi\u1ec7n ra n\u01b0\u1edbc ngo\u00e0i v\u1eabn gi\u1eef tr\u1ea1ng th\u00e1i kh\u00f4ng ch\u1ecbu thu\u1ebf thay v\u00ec chuy\u1ec3n sang 0%. H\u1ec7 qu\u1ea3 l\u00e0 doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, ho\u00e0n thu\u1ebf \u0111\u1ea7u v\u00e0o cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng n\u00e0y.<\/li>\n<li aria-level=\"1\">V\u1edbi t\u00e0i nguy\u00ean, kho\u00e1ng s\u1ea3n theo kho\u1ea3n 23 \u0110i\u1ec1u 5, ch\u00ednh s\u00e1ch th\u1ec3 hi\u1ec7n \u0111\u1ecbnh h\u01b0\u1edbng kh\u00f4ng khuy\u1ebfn kh\u00edch xu\u1ea5t kh\u1ea9u t\u00e0i nguy\u00ean th\u00f4. S\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u l\u00e0 t\u00e0i nguy\u00ean, kho\u00e1ng s\u1ea3n khai th\u00e1c ch\u01b0a ch\u1ebf bi\u1ebfn th\u00e0nh s\u1ea3n ph\u1ea9m kh\u00e1c, c\u00f9ng s\u1ea3n ph\u1ea9m \u0111\u00e3 ch\u1ebf bi\u1ebfn theo danh m\u1ee5c Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh, thu\u1ed9c di\u1ec7n kh\u00f4ng ch\u1ecbu thu\u1ebf v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 0%. Doanh nghi\u1ec7p khai kho\u00e1ng c\u1ea7n \u0111\u1ed1i chi\u1ebfu danh m\u1ee5c c\u1ee5 th\u1ec3.<\/li>\n<li aria-level=\"1\">V\u1edbi h\u00e0ng h\u00f3a b\u00e1n v\u00e0o khu phi thu\u1ebf quan, c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd x\u0103ng d\u1ea7u v\u00e0 \u00f4 t\u00f4. Hai m\u1eb7t h\u00e0ng n\u00e0y d\u00f9 b\u00e1n v\u00e0o khu phi thu\u1ebf quan c\u0169ng kh\u00f4ng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 0%, m\u00e0 \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t nh\u01b0 b\u00e1n trong n\u01b0\u1edbc. Tr\u01b0\u1edbc khi k\u00fd h\u1ee3p \u0111\u1ed3ng, doanh nghi\u1ec7p n\u00ean r\u00e0 so\u00e1t ba c\u00e2u h\u1ecfi: m\u1eb7t h\u00e0ng c\u00f3 thu\u1ed9c danh s\u00e1ch lo\u1ea1i tr\u1eeb t\u1ea1i \u0111i\u1ec3m d kh\u00f4ng; ng\u01b0\u1eddi mua c\u00f3 th\u1ef1c s\u1ef1 \u1edf n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c trong khu phi thu\u1ebf quan kh\u00f4ng; v\u00e0 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u00f3 \u0111\u01b0\u1ee3c ti\u00eau d\u00f9ng \u1edf ngo\u00e0i Vi\u1ec7t Nam kh\u00f4ng. Ch\u1ec9 khi c\u1ea3 ba c\u00e2u tr\u1ea3 l\u1eddi \u0111\u1ec1u ph\u00f9 h\u1ee3p, thu\u1ebf su\u1ea5t 0% m\u1edbi c\u00f3 c\u01a1 s\u1edf \u00e1p d\u1ee5ng.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Ng\u01b0\u1ee3c l\u1ea1i, \u0111i\u1ec3m c kho\u1ea3n 1 \u0110i\u1ec1u 9 kh\u1eb3ng \u0111\u1ecbnh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT khi xu\u1ea5t kh\u1ea9u v\u1eabn \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 0%, tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p t\u1ea1i \u0111i\u1ec3m d. \u0110\u00e2y l\u00e0 c\u01a1 s\u1edf \u0111\u1ec3 n\u00f4ng s\u1ea3n, th\u1ee7y s\u1ea3n ch\u01b0a ch\u1ebf bi\u1ebfn xu\u1ea5t kh\u1ea9u \u0111\u01b0\u1ee3c h\u01b0\u1edfng thu\u1ebf su\u1ea5t 0%, quy\u1ec1n kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ea7u v\u00e0o. N\u1eafm r\u00f5 ph\u1ea1m vi \u00e1p d\u1ee5ng, doanh nghi\u1ec7p c\u00f3 th\u1ec3 chuy\u1ec3n sang c\u00e2u h\u1ecfi quan tr\u1ecdng ti\u1ebfp theo: quy\u1ec1n kh\u1ea5u tr\u1eeb v\u00e0 ho\u00e0n thu\u1ebf.<\/p>\n<h2 style=\"text-align: justify;\">4. Thu\u1ebf GTGT h\u00e0ng xu\u1ea5t kh\u1ea9u c\u00f3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, ho\u00e0n thu\u1ebf kh\u00f4ng?<\/h2>\n<p style=\"text-align: justify;\">C\u00e2u tr\u1ea3 l\u1eddi l\u00e0 c\u00f3. V\u00ec h\u00e0ng xu\u1ea5t kh\u1ea9u ch\u1ecbu thu\u1ebf su\u1ea5t 0%, thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng cho s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng xu\u1ea5t kh\u1ea9u \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb theo \u0111i\u1ec3m a kho\u1ea3n 1 \u0110i\u1ec1u 14 Lu\u1eadt Thu\u1ebf GTGT, v\u1edbi \u0111i\u1ec1u ki\u1ec7n \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u ch\u1ee9ng t\u1eeb t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 14 \u0111\u00e3 n\u00eau \u1edf ph\u1ea7n 2.<\/p>\n<p style=\"text-align: justify;\">Do thu\u1ebf \u0111\u1ea7u ra b\u1eb1ng 0, doanh nghi\u1ec7p xu\u1ea5t kh\u1ea9u th\u01b0\u1eddng xuy\u00ean \u1edf tr\u1ea1ng th\u00e1i thu\u1ebf \u0111\u1ea7u v\u00e0o l\u1edbn h\u01a1n thu\u1ebf \u0111\u1ea7u ra, t\u1ee9c l\u00e0 c\u00f3 s\u1ed1 thu\u1ebf ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft. Kho\u1ea3n 1 \u0110i\u1ec1u 15 Lu\u1eadt Thu\u1ebf GTGT cho ph\u00e9p ho\u00e0n thu\u1ebf trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y: c\u01a1 s\u1edf kinh doanh trong th\u00e1ng, qu\u00fd c\u00f3 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u n\u1ebfu c\u00f3 s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft t\u1eeb 300 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean th\u00ec \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf theo th\u00e1ng, qu\u00fd, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u sau \u0111\u00f3 xu\u1ea5t kh\u1ea9u sang n\u01b0\u1edbc kh\u00e1c.<\/p>\n<p style=\"text-align: justify;\">V\u1edbi doanh nghi\u1ec7p v\u1eeba xu\u1ea5t kh\u1ea9u v\u1eeba b\u00e1n trong n\u01b0\u1edbc, Lu\u1eadt v\u00e0 \u0110i\u1ec1u 29 Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP y\u00eau c\u1ea7u h\u1ea1ch to\u00e1n ri\u00eang thu\u1ebf \u0111\u1ea7u v\u00e0o d\u00f9ng cho xu\u1ea5t kh\u1ea9u. Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng h\u1ea1ch to\u00e1n ri\u00eang \u0111\u01b0\u1ee3c, s\u1ed1 thu\u1ebf \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng xu\u1ea5t kh\u1ea9u \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo t\u1ef7 l\u1ec7 gi\u1eefa doanh thu xu\u1ea5t kh\u1ea9u tr\u00ean t\u1ed5ng doanh thu h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf c\u1ee7a k\u1ef3 ho\u00e0n thu\u1ebf. S\u1ed1 thu\u1ebf n\u00e0y sau khi b\u00f9 tr\u1eeb v\u1edbi s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ee7a h\u00e0ng ti\u00eau th\u1ee5 n\u1ed9i \u0111\u1ecba, n\u1ebfu c\u00f2n l\u1ea1i t\u1eeb 300 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean th\u00ec \u0111\u01b0\u1ee3c ho\u00e0n.<\/p>\n<p style=\"text-align: justify;\">M\u1ed9t gi\u1edbi h\u1ea1n quan tr\u1ecdng: s\u1ed1 thu\u1ebf GTGT \u0111\u01b0\u1ee3c ho\u00e0n c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 10% doanh thu xu\u1ea5t kh\u1ea9u c\u1ee7a k\u1ef3 ho\u00e0n thu\u1ebf. Ph\u1ea7n v\u01b0\u1ee3t qu\u00e1 ch\u01b0a \u0111\u01b0\u1ee3c ho\u00e0n s\u1ebd \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u00e0o k\u1ef3 t\u00ednh thu\u1ebf ti\u1ebfp theo \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh s\u1ed1 \u0111\u01b0\u1ee3c ho\u00e0n c\u1ee7a k\u1ef3 sau. Doanh nghi\u1ec7p c\u00f3 t\u1ef7 l\u1ec7 chi ph\u00ed \u0111\u1ea7u v\u00e0o cao so v\u1edbi gi\u00e1 xu\u1ea5t kh\u1ea9u c\u1ea7n t\u00ednh tr\u01b0\u1edbc gi\u1edbi h\u1ea1n n\u00e0y khi l\u1eadp k\u1ebf ho\u1ea1ch d\u00f2ng ti\u1ec1n.<\/p>\n<p style=\"text-align: justify;\">V\u1ec1 h\u1ed3 s\u01a1, \u0111i\u1ec3m a kho\u1ea3n 1 \u0110i\u1ec1u 46 <a href=\"https:\/\/luatvietnam.vn\/thue\/thong-tu-89-2026-tt-btc-quy-dinh-chi-tiet-luat-quan-ly-thue-va-nghi-dinh-252-2026-nd-cp-440483-d1.html\" target=\"_blank\" rel=\"nofollow noopener\">Th\u00f4ng t\u01b0 89\/2026\/TT-BTC<\/a>, c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 01\/07\/2026, quy \u0111\u1ecbnh h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi xu\u1ea5t kh\u1ea9u g\u1ed3m t\u1edd khai thu\u1ebf GTGT m\u1eabu s\u1ed1 01\/GTGT c\u00f3 k\u00ea khai ch\u1ec9 ti\u00eau \u0111\u1ec1 ngh\u1ecb ho\u00e0n, ph\u1ee5 l\u1ee5c \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf m\u1eabu s\u1ed1 01-8\/GTGT. Tr\u00ecnh t\u1ef1, th\u1eddi h\u1ea1n gi\u1ea3i quy\u1ebft v\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u0111\u01b0\u1ee3c ho\u00e0n \u0111\u01b0\u1ee3c L\u1ea1c Vi\u1ec7t t\u1ed5ng h\u1ee3p trong b\u00e0i vi\u1ebft ri\u00eang v\u1ec1 ho\u00e0n thu\u1ebf GTGT.<\/p>\n<p style=\"text-align: justify;\">L\u01b0u \u00fd, theo kho\u1ea3n 9 \u0110i\u1ec1u 15 Lu\u1eadt Thu\u1ebf GTGT, c\u01a1 s\u1edf kinh doanh \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf ph\u1ea3i n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb, l\u1eadp l\u01b0u gi\u1eef s\u1ed5 k\u1ebf to\u00e1n, ch\u1ee9ng t\u1eeb theo quy \u0111\u1ecbnh v\u00e0 c\u00f3 t\u00e0i kho\u1ea3n ti\u1ec1n g\u1eedi t\u1ea1i ng\u00e2n h\u00e0ng theo m\u00e3 s\u1ed1 thu\u1ebf. \u0110i\u1ec1u ki\u1ec7n ng\u01b0\u1eddi b\u00e1n \u0111\u00e3 k\u00ea khai, n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111\u00e3 xu\u1ea5t cho c\u01a1 s\u1edf \u0111\u1ec1 ngh\u1ecb ho\u00e0n \u0111\u00e3 \u0111\u01b0\u1ee3c Lu\u1eadt 149\/2025\/QH15 b\u00e3i b\u1ecf t\u1eeb 01\/01\/2026.<\/p>\n<h2 style=\"text-align: justify;\">5. H\u00f3a \u0111\u01a1n v\u00e0 h\u1ea1ch to\u00e1n thu\u1ebf GTGT h\u00e0ng xu\u1ea5t kh\u1ea9u<\/h2>\n<p style=\"text-align: justify;\">B\u00ean c\u1ea1nh h\u1ed3 s\u01a1 ch\u1ee9ng minh thu\u1ebf su\u1ea5t 0%, h\u00f3a \u0111\u01a1n v\u00e0 s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n l\u00e0 hai n\u01a1i ph\u1ea3n \u00e1nh tr\u1ef1c ti\u1ebfp thu\u1ebf GTGT h\u00e0ng xu\u1ea5t kh\u1ea9u. Sai s\u00f3t \u1edf hai kh\u00e2u n\u00e0y th\u01b0\u1eddng kh\u00f4ng l\u00e0m ph\u00e1t sinh thu\u1ebf ph\u1ea3i n\u1ed9p ngay, nh\u01b0ng c\u00f3 th\u1ec3 khi\u1ebfn h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf b\u1ecb k\u00e9o d\u00e0i ho\u1eb7c b\u1ecb lo\u1ea1i khi c\u01a1 quan thu\u1ebf ki\u1ec3m tra.<\/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 cho ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 ra n\u01b0\u1edbc ngo\u00e0i v\u00e0 xu\u1ea5t v\u00e0o khu phi thu\u1ebf quan. T\u1ed5 ch\u1ee9c, h\u1ed9, c\u00e1 nh\u00e2n kinh doanh theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng. Ng\u01b0\u1eddi xu\u1ea5t kh\u1ea9u \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n chuy\u1ec3n d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i b\u1eb1ng ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed \u0111\u1ebfn c\u01a1 quan thu\u1ebf c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed.<\/li>\n<li aria-level=\"1\">V\u1ec1 th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n, kho\u1ea3n 1 \u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP quy \u0111\u1ecbnh v\u1edbi xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a, bao g\u1ed3m c\u1ea3 gia c\u00f4ng xu\u1ea5t kh\u1ea9u, th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n do ng\u01b0\u1eddi b\u00e1n t\u1ef1 x\u00e1c \u0111\u1ecbnh nh\u01b0ng ch\u1eadm nh\u1ea5t kh\u00f4ng qu\u00e1 ng\u00e0y l\u00e0m vi\u1ec7c ti\u1ebfp theo k\u1ec3 t\u1eeb ng\u00e0y h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c th\u00f4ng quan theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 h\u1ea3i quan. Tr\u00ean h\u00f3a \u0111\u01a1n, d\u00f2ng thu\u1ebf su\u1ea5t ghi 0% cho h\u00e0ng h\u00f3a \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n. C\u00e1ch l\u1eadp h\u00f3a \u0111\u01a1n xu\u1ea5t kh\u1ea9u chi ti\u1ebft, g\u1ed3m \u0111\u1ed3ng ti\u1ec1n v\u00e0 t\u1ef7 gi\u00e1, \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y trong b\u00e0i vi\u1ebft ri\u00eang v\u1ec1 h\u00f3a \u0111\u01a1n xu\u1ea5t kh\u1ea9u.<\/li>\n<li aria-level=\"1\">V\u1ec1 h\u1ea1ch to\u00e1n, t\u1eeb n\u0103m t\u00e0i ch\u00ednh b\u1eaft \u0111\u1ea7u 01\/01\/2026 doanh nghi\u1ec7p \u00e1p d\u1ee5ng ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC thay Th\u00f4ng t\u01b0 200\/2014\/TT-BTC. B\u1ea3ng d\u01b0\u1edbi \u0111\u00e2y t\u00f3m t\u1eaft h\u01b0\u1edbng h\u1ea1ch to\u00e1n tham kh\u1ea3o cho nghi\u1ec7p v\u1ee5 xu\u1ea5t kh\u1ea9u \u0111i\u1ec3n h\u00ecnh (c\u1ea7n tra c\u1ee9u ngu\u1ed3n: h\u01b0\u1edbng d\u1eabn t\u00e0i kho\u1ea3n 131, 511, 133, 3331 t\u1ea1i Ph\u1ee5 l\u1ee5c II Th\u00f4ng t\u01b0 99\/2025\/TT-BTC).<\/li>\n<\/ul>\n<table>\n<thead>\n<tr>\n<th>Nghi\u1ec7p v\u1ee5<\/th>\n<th>H\u01b0\u1edbng h\u1ea1ch to\u00e1n tham kh\u1ea3o<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Ghi nh\u1eadn doanh thu xu\u1ea5t kh\u1ea9u, thu\u1ebf su\u1ea5t 0%<\/td>\n<td>N\u1ee3 131 \/ C\u00f3 511 (kh\u00f4ng ph\u00e1t sinh s\u1ed1 thu\u1ebf \u0111\u1ea7u ra tr\u00ean 3331)<\/td>\n<\/tr>\n<tr>\n<td>Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ph\u1ee5c v\u1ee5 xu\u1ea5t kh\u1ea9u<\/td>\n<td>N\u1ee3 133 \/ C\u00f3 331, 112<\/td>\n<\/tr>\n<tr>\n<td>Nh\u1eadn ti\u1ec1n ho\u00e0n thu\u1ebf GTGT<\/td>\n<td>N\u1ee3 112 \/ C\u00f3 133<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">V\u00ed d\u1ee5 minh h\u1ecda (s\u1ed1 li\u1ec7u gi\u1ea3 \u0111\u1ecbnh): trong qu\u00fd III\/2026, doanh nghi\u1ec7p C xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a tr\u1ecb gi\u00e1 5 t\u1ef7 \u0111\u1ed3ng, thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o ph\u1ee5c v\u1ee5 xu\u1ea5t kh\u1ea9u l\u00e0 380 tri\u1ec7u \u0111\u1ed3ng, kh\u00f4ng c\u00f3 doanh thu n\u1ed9i \u0111\u1ecba. S\u1ed1 thu\u1ebf ch\u01b0a kh\u1ea5u tr\u1eeb h\u1ebft l\u00e0 380 tri\u1ec7u \u0111\u1ed3ng, v\u01b0\u1ee3t ng\u01b0\u1ee1ng 300 tri\u1ec7u \u0111\u1ed3ng; m\u1ee9c tr\u1ea7n 10% doanh thu xu\u1ea5t kh\u1ea9u l\u00e0 500 tri\u1ec7u \u0111\u1ed3ng. Do \u0111\u00f3, doanh nghi\u1ec7p C c\u00f3 th\u1ec3 \u0111\u1ec1 ngh\u1ecb ho\u00e0n 380 tri\u1ec7u \u0111\u1ed3ng n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n v\u1ec1 h\u1ed3 s\u01a1.<\/p>\n<p style=\"text-align: justify;\">V\u1edbi t\u1ef7 gi\u00e1 ghi nh\u1eadn doanh thu b\u1eb1ng ngo\u1ea1i t\u1ec7, doanh nghi\u1ec7p c\u1ea7n tu\u00e2n th\u1ee7 \u0111\u1ed3ng th\u1eddi quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt k\u1ebf to\u00e1n v\u00e0 quy \u0111\u1ecbnh v\u1ec1 t\u1ef7 gi\u00e1 tr\u00ean h\u00f3a \u0111\u01a1n, tr\u00e1nh ch\u00eanh l\u1ec7ch gi\u1eefa doanh thu tr\u00ean s\u1ed5 s\u00e1ch, tr\u00ean h\u00f3a \u0111\u01a1n v\u00e0 tr\u00ean t\u1edd khai thu\u1ebf.<\/p>\n<h2 style=\"text-align: justify;\">6. Qu\u1ea3n l\u00fd ch\u1ee9ng t\u1eeb, h\u00f3a \u0111\u01a1n xu\u1ea5t kh\u1ea9u t\u1eadp trung tr\u00ean ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n<\/h2>\n<p style=\"text-align: justify;\">M\u1ed9t l\u00f4 h\u00e0ng xu\u1ea5t kh\u1ea9u t\u1ea1o ra c\u1ea3 ch\u1ee5c lo\u1ea1i ch\u1ee9ng t\u1eeb: h\u1ee3p \u0111\u1ed3ng, h\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i, h\u00f3a \u0111\u01a1n GTGT, t\u1edd khai h\u1ea3i quan, v\u1eadn \u0111\u01a1n, phi\u1ebfu \u0111\u00f3ng g\u00f3i, ch\u1ee9ng t\u1eeb b\u1ea3o hi\u1ec3m, gi\u1ea5y b\u00e1o c\u00f3 c\u1ee7a ng\u00e2n h\u00e0ng. Khi doanh nghi\u1ec7p xu\u1ea5t kh\u1ea9u h\u00e0ng ch\u1ee5c l\u00f4 m\u1ed7i th\u00e1ng, vi\u1ec7c l\u01b0u tr\u1eef v\u00e0 \u0111\u1ed1i chi\u1ebfu th\u1ee7 c\u00f4ng c\u00e1c ch\u1ee9ng t\u1eeb n\u00e0y \u0111\u1ec3 chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf tr\u1edf th\u00e0nh g\u00e1nh n\u1eb7ng l\u1edbn cho b\u1ed9 ph\u1eadn k\u1ebf to\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. Ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ngay tr\u00ean giao di\u1ec7n, 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 v\u00e0 c\u00f4ng n\u1ee3. Ph\u1ea7n m\u1ec1m h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed tr\u00ean AccNet ERP c\u0169ng h\u1ed7 tr\u1ee3 \u0111a ng\u00f4n ng\u1eef nh\u01b0 ti\u1ebfng Vi\u1ec7t, ti\u1ebfng Anh, ti\u1ebfng Hoa, ph\u00f9 h\u1ee3p v\u1edbi giao d\u1ecbch c\u00f3 \u0111\u1ed1i t\u00e1c n\u01b0\u1edbc ngo\u00e0i.<\/p>\n<p style=\"text-align: justify;\">H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c l\u01b0u tr\u1eef t\u1eadp trung trong c\u01a1 s\u1edf d\u1eef li\u1ec7u ERP, k\u00e8m kh\u1ea3 n\u0103ng t\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u \u0111a chi nh\u00e1nh, gi\u00fap k\u1ebf to\u00e1n truy xu\u1ea5t nhanh d\u1eef li\u1ec7u khi l\u1eadp h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf. 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> v\u00e0 tham kh\u1ea3o th\u00eam b\u00e0i vi\u1ebft v\u1ec1 <a href=\"https:\/\/lacviet.vn\/ke-toan-xuat-nhap-khau\/\">k\u1ebf to\u00e1n xu\u1ea5t nh\u1eadp kh\u1ea9u<\/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\/54698\" \/><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;\">Song song v\u1edbi c\u00f4ng c\u1ee5, doanh nghi\u1ec7p xu\u1ea5t kh\u1ea9u n\u00ean x\u00e2y d\u1ef1ng m\u1ed9t danh m\u1ee5c ki\u1ec3m tra h\u1ed3 s\u01a1 cho t\u1eebng l\u00f4 h\u00e0ng g\u1ed3m h\u1ee3p \u0111\u1ed3ng, t\u1edd khai h\u1ea3i quan, h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb thanh to\u00e1n, v\u00e0 ch\u1ec9 \u0111\u01b0a l\u00f4 h\u00e0ng v\u00e0o h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf khi danh m\u1ee5c \u0111\u00e3 \u0111\u1ee7. C\u00e1ch l\u00e0m \u0111\u01a1n gi\u1ea3n n\u00e0y gi\u00fap gi\u1ea3m \u0111\u00e1ng k\u1ec3 s\u1ed1 h\u1ed3 s\u01a1 b\u1ecb y\u00eau c\u1ea7u b\u1ed5 sung.<\/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>Thu\u1ebf GTGT h\u00e0ng xu\u1ea5t kh\u1ea9u l\u00e0 bao nhi\u00eau?<\/strong><\/p>\n<p style=\"text-align: justify;\">H\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 0% theo kho\u1ea3n 1 \u0110i\u1ec1u 9 Lu\u1eadt Thu\u1ebf GTGT, tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p lo\u1ea1i tr\u1eeb t\u1ea1i \u0111i\u1ec3m d. V\u1edbi h\u00e0ng kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n h\u1ed3 s\u01a1, doanh nghi\u1ec7p c\u00f3 th\u1ec3 ph\u1ea3i \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t nh\u01b0 b\u00e1n trong n\u01b0\u1edbc.<\/p>\n<p style=\"text-align: justify;\"><strong>H\u00e0ng m\u1eabu xu\u1ea5t kh\u1ea9u c\u00f3 ch\u1ecbu thu\u1ebf GTGT kh\u00f4ng?<\/strong><\/p>\n<p style=\"text-align: justify;\">H\u00e0ng m\u1eabu xu\u1ea5t kh\u1ea9u th\u01b0\u1eddng kh\u00f4ng c\u00f3 h\u1ee3p \u0111\u1ed3ng mua b\u00e1n, kh\u00f4ng thu ti\u1ec1n n\u00ean kh\u00f3 \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t c\u1ee7a thu\u1ebf su\u1ea5t 0%. C\u00e1ch x\u1eed l\u00fd thu\u1ebf cho h\u00e0ng m\u1eabu c\u1ea7n \u0111\u1ed1i chi\u1ebfu quy \u0111\u1ecbnh v\u1ec1 h\u00e0ng h\u00f3a ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9, bi\u1ebfu t\u1eb7ng v\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c th\u00f9 t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP, kh\u00f4ng n\u00ean t\u1ef1 k\u1ebft lu\u1eadn.<\/p>\n<p style=\"text-align: justify;\"><strong>H\u00e0ng xu\u1ea5t kh\u1ea9u b\u1ecb tr\u1ea3 l\u1ea1i c\u00f3 ph\u1ea3i ch\u1ecbu thu\u1ebf GTGT kh\u00f4ng?<\/strong><\/p>\n<p style=\"text-align: justify;\">Khi h\u00e0ng \u0111\u00e3 xu\u1ea5t kh\u1ea9u b\u1ecb tr\u1ea3 l\u1ea1i v\u00e0 nh\u1eadp kh\u1ea9u tr\u1edf l\u1ea1i Vi\u1ec7t Nam, doanh nghi\u1ec7p c\u1ea7n x\u1eed l\u00fd \u0111\u1ed3ng th\u1eddi ba n\u1ed9i dung: \u0111i\u1ec1u ch\u1ec9nh doanh thu xu\u1ea5t kh\u1ea9u, \u0111i\u1ec1u ch\u1ec9nh h\u1ed3 s\u01a1 thu\u1ebf su\u1ea5t 0% \u0111\u00e3 k\u00ea khai, th\u1ee7 t\u1ee5c h\u1ea3i quan cho h\u00e0ng t\u00e1i nh\u1eadp. Thu\u1ebf GTGT \u1edf kh\u00e2u t\u00e1i nh\u1eadp c\u1ea7n \u0111\u1ed1i chi\u1ebfu ph\u00e1p lu\u1eadt h\u1ea3i quan v\u00e0 thu\u1ebf hi\u1ec7n h\u00e0nh.<\/p>\n<p style=\"text-align: justify;\"><strong>H\u00e0ng nh\u1eadp kh\u1ea9u c\u00f3 ch\u1ecbu thu\u1ebf GTGT kh\u00f4ng?<\/strong><\/p>\n<p style=\"text-align: justify;\">C\u00f3, h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u ch\u1ecbu thu\u1ebf GTGT \u1edf kh\u00e2u nh\u1eadp kh\u1ea9u, tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf t\u1ea1i \u0110i\u1ec1u 5 Lu\u1eadt Thu\u1ebf GTGT. L\u1ea1c Vi\u1ec7t c\u00f3 b\u00e0i vi\u1ebft ri\u00eang v\u1ec1 <a href=\"https:\/\/lacviet.vn\/hoan-thue-gtgt-hang-nhap-khau\/\">c\u00e1c tr\u01b0\u1eddng h\u1ee3p ho\u00e0n thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u<\/a> \u0111\u1ec3 b\u1ea1n tham kh\u1ea3o.<\/p>\n<p style=\"text-align: justify;\"><strong>B\u1ea3o hi\u1ec3m h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u c\u00f3 ch\u1ecbu thu\u1ebf GTGT kh\u00f4ng?<\/strong><\/p>\n<p style=\"text-align: justify;\">Tr\u1ea1ng th\u00e1i thu\u1ebf c\u1ee7a d\u1ecbch v\u1ee5 b\u1ea3o hi\u1ec3m h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u c\u1ea7n x\u00e1c \u0111\u1ecbnh theo danh m\u1ee5c d\u1ecbch v\u1ee5 b\u1ea3o hi\u1ec3m kh\u00f4ng ch\u1ecbu thu\u1ebf t\u1ea1i kho\u1ea3n 8 \u0110i\u1ec1u 5 Lu\u1eadt Thu\u1ebf GTGT v\u00e0 quy \u0111\u1ecbnh v\u1ec1 d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u t\u1ea1i \u0110i\u1ec1u 9. Doanh nghi\u1ec7p n\u00ean \u0111\u1ed1i chi\u1ebfu h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m c\u1ee5 th\u1ec3.<\/p>\n<p style=\"text-align: justify;\">T\u00f3m l\u1ea1i, h\u00e0ng xu\u1ea5t kh\u1ea9u c\u00f3 ch\u1ecbu thu\u1ebf GTGT kh\u00f4ng \u0111\u00e3 c\u00f3 c\u00e2u tr\u1ea3 l\u1eddi r\u00f5: h\u00e0ng xu\u1ea5t kh\u1ea9u ch\u1ecbu thu\u1ebf v\u1edbi thu\u1ebf su\u1ea5t 0%, kh\u00e1c v\u1edbi \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf, ch\u00ednh m\u1ee9c thu\u1ebf su\u1ea5t n\u00e0y m\u1edf ra quy\u1ec1n kh\u1ea5u tr\u1eeb, ho\u00e0n thu\u1ebf \u0111\u1ea7u v\u00e0o. \u0110\u1ec3 kh\u00f4ng \u0111\u00e1nh m\u1ea5t quy\u1ec1n l\u1ee3i \u0111\u00f3, doanh nghi\u1ec7p c\u1ea7n chu\u1ea9n b\u1ecb \u0111\u1ea7y \u0111\u1ee7 h\u1ee3p \u0111\u1ed3ng, ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t v\u00e0 t\u1edd khai h\u1ea3i quan cho t\u1eebng l\u00f4 h\u00e0ng, l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u00fang th\u1eddi \u0111i\u1ec3m v\u00e0 h\u1ea1ch to\u00e1n th\u1ed1ng nh\u1ea5t.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>H\u00e0ng xu\u1ea5t kh\u1ea9u c\u00f3 ch\u1ecbu thu\u1ebf GTGT v\u1edbi thu\u1ebf su\u1ea5t 0% theo kho\u1ea3n 1 \u0110i\u1ec1u 9 Lu\u1eadt Thu\u1ebf GTGT 48\/2024\/QH15, kh\u00f4ng ph\u1ea3i l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf. \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 h\u1ee3p \u0111\u1ed3ng, ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t v\u00e0 t\u1edd khai h\u1ea3i [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":54710,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[152],"tags":[194],"class_list":["post-54698","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\/54698","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=54698"}],"version-history":[{"count":1,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/posts\/54698\/revisions"}],"predecessor-version":[{"id":54701,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/posts\/54698\/revisions\/54701"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/media\/54710"}],"wp:attachment":[{"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/media?parent=54698"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/categories?post=54698"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/tags?post=54698"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}